File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

How To Fill Out Form 1040x

Military H&r BlockFiling An Amended Tax Return1040 ExpressHow To Fill Out A 1040xDownload Irs Form 1040xState Tax Forms 2012Amend A Tax ReturnFree State And Federal Tax Filing For Low IncomeAmending Tax Returns OnlineCan You File An Amended Tax Return OnlineCan I Efile 1040xFile Past Year TaxesIrs Filing Deadline1040 Ez Tax FormIrs Amended FormsEz 1040 FormState Income Tax ReturnsIrs 1040ez Tax Table2011 Tax Forms 1040File Taxes Electronically 2011Tax Software For 2011Irs Gov 2010 Tax FormsIrs Forms 2012File A 1040xHow To File An Amended Tax Return For 2012File 1040xAmend Income TaxFederal 1040ez FormMyfreetaxes 2013Mypay Dfas1040x 2010Irs File Taxes OnlineH R Block Free FileCan I Still File My 2010 Taxes OnlineFree Prior Year Tax Filing FreeFile Tax Extension Online1040nr Tax FormTurbotax Deluxe Federal E File State 20122011 TaxHandrblock

How To Fill Out Form 1040x

How to fill out form 1040x 11. How to fill out form 1040x   Casualties, Thefts, and Condemnations Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Casualties and TheftsDeductible losses. How to fill out form 1040x Nondeductible losses. How to fill out form 1040x Family pet. How to fill out form 1040x Progressive deterioration. How to fill out form 1040x Decline in market value of stock. How to fill out form 1040x Mislaid or lost property. How to fill out form 1040x Farming Losses How To Figure a Loss Deduction Limits on Losses of Personal-Use Property When Loss Is Deductible Proof of Loss Figuring a Gain Other Involuntary ConversionsCondemnation Irrigation Project Livestock Losses Tree Seedlings Postponing GainException. How to fill out form 1040x Related persons. How to fill out form 1040x Replacement Property Replacement Period How To Postpone Gain Disaster Area LossesWho is eligible. How to fill out form 1040x Covered disaster area. How to fill out form 1040x Reporting Gains and Losses Introduction This chapter explains the tax treatment of casualties, thefts, and condemnations. How to fill out form 1040x A casualty occurs when property is damaged, destroyed, or lost due to a sudden, unexpected, or unusual event. How to fill out form 1040x A theft occurs when property is stolen. How to fill out form 1040x A condemnation occurs when private property is legally taken for public use without the owner's consent. How to fill out form 1040x A casualty, theft, or condemnation may result in a deductible loss or taxable gain on your federal income tax return. How to fill out form 1040x You may have a deductible loss or a taxable gain even if only a portion of your property was affected by a casualty, theft, or condemnation. How to fill out form 1040x An involuntary conversion occurs when you receive money or other property as reimbursement for a casualty, theft, condemnation, disposition of property under threat of condemnation, or certain other events discussed in this chapter. How to fill out form 1040x If an involuntary conversion results in a gain and you buy qualified replacement property within the specified replacement period, you can postpone reporting the gain on your income tax return. How to fill out form 1040x For more information, see Postponing Gain , later. How to fill out form 1040x Topics - This chapter discusses: Casualties and thefts How to figure a loss or gain Other involuntary conversions Postponing gain Disaster area losses Reporting gains and losses Drought involving property connected with a trade or business or a transaction entered into for profit Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and Theft Loss Workbook Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch D (Form 1040) Capital Gains and Losses Sch F (Form 1040) Profit or Loss From Farming 4684 Casualties and Thefts 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. How to fill out form 1040x Casualties and Thefts If your property is destroyed, damaged, or stolen, you may have a deductible loss. How to fill out form 1040x If the insurance or other reimbursement is more than the adjusted basis of the destroyed, damaged, or stolen property, you may have a taxable gain. How to fill out form 1040x Casualty. How to fill out form 1040x   A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. How to fill out form 1040x A sudden event is one that is swift, not gradual or progressive. How to fill out form 1040x An unexpected event is one that is ordinarily unanticipated and unintended. How to fill out form 1040x 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. How to fill out form 1040x Deductible losses. How to fill out form 1040x   Deductible casualty losses can result from a number of different causes, including the following. How to fill out form 1040x Airplane crashes. How to fill out form 1040x Car, truck, or farm equipment accidents not resulting from your willful act or willful negligence. How to fill out form 1040x Earthquakes. How to fill out form 1040x Fires (but see Nondeductible losses next for exceptions). How to fill out form 1040x Floods. How to fill out form 1040x Freezing. How to fill out form 1040x Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses, in Publication 547. How to fill out form 1040x Lightning. How to fill out form 1040x Storms, including hurricanes and tornadoes. How to fill out form 1040x Terrorist attacks. How to fill out form 1040x Vandalism. How to fill out form 1040x Volcanic eruptions. How to fill out form 1040x Nondeductible losses. How to fill out form 1040x   A casualty loss is not deductible if the damage or destruction is caused by the following. How to fill out form 1040x Accidentally breaking articles such as glassware or china under normal conditions. How to fill out form 1040x A family pet (explained below). How to fill out form 1040x A fire if you willfully set it, or pay someone else to set it. How to fill out form 1040x A car, truck, or farm equipment accident if your willful negligence or willful act caused it. How to fill out form 1040x The same is true if the willful act or willful negligence of someone acting for you caused the accident. How to fill out form 1040x Progressive deterioration (explained below). How to fill out form 1040x Family pet. How to fill out form 1040x   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed above under Casualty are met. How to fill out form 1040x Example. How to fill out form 1040x You keep your horse in your yard. How to fill out form 1040x The ornamental fruit trees in your yard were damaged when your horse stripped the bark from them. How to fill out form 1040x Some of the trees were completely girdled and died. How to fill out form 1040x Because the damage was not unexpected or unusual, the loss is not deductible. How to fill out form 1040x Progressive deterioration. How to fill out form 1040x   Loss of property due to progressive deterioration is not deductible as a casualty loss. How to fill out form 1040x This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. How to fill out form 1040x Examples of damage due to progressive deterioration include damage from rust, corrosion, or termites. How to fill out form 1040x However, weather-related conditions or disease may cause another type of involuntary conversion. How to fill out form 1040x See Other Involuntary Conversions , later. How to fill out form 1040x Theft. How to fill out form 1040x   A theft is the taking and removing of money or property with the intent to deprive the owner of it. How to fill out form 1040x 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. How to fill out form 1040x You do not need to show a conviction for theft. How to fill out form 1040x   Theft includes the taking of money or property by the following means: Blackmail, Burglary, Embezzlement, Extortion, Kidnapping for ransom, Larceny, Robbery, or Threats. How to fill out form 1040x The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. How to fill out form 1040x Decline in market value of stock. How to fill out form 1040x   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. How to fill out form 1040x 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. How to fill out form 1040x You report a capital loss on Schedule D (Form 1040). How to fill out form 1040x For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. How to fill out form 1040x Mislaid or lost property. How to fill out form 1040x   The simple disappearance of money or property is not a theft. How to fill out form 1040x 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. How to fill out form 1040x Example. How to fill out form 1040x A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. How to fill out form 1040x The diamond falls from the ring and is never found. How to fill out form 1040x The loss of the diamond is a casualty. How to fill out form 1040x Farming Losses You can deduct certain casualty or theft losses that occur in the business of farming. How to fill out form 1040x The following is a discussion of some losses you can deduct and some you cannot deduct. How to fill out form 1040x Livestock or produce bought for resale. How to fill out form 1040x   Casualty or theft losses of livestock or produce bought for resale are deductible if you report your income on the cash method. How to fill out form 1040x If you report your income on an accrual method, take casualty and theft losses on property bought for resale by omitting the item from the closing inventory for the year of the loss. How to fill out form 1040x You cannot take a separate deduction. How to fill out form 1040x Livestock, plants, produce, and crops raised for sale. How to fill out form 1040x   Losses of livestock, plants, produce, and crops raised for sale are generally not deductible if you report your income on the cash method. How to fill out form 1040x You have already deducted the cost of raising these items as farm expenses, so their basis is equal to zero. How to fill out form 1040x   For plants with a preproductive period of more than 2 years, you may have a deductible loss if you have a tax basis in the plants. How to fill out form 1040x You usually have a tax basis if you capitalized the expenses associated with these plants under the uniform capitalization rules. How to fill out form 1040x The uniform capitalization rules are discussed in chapter 6. How to fill out form 1040x   If you report your income on an accrual method, casualty or theft losses are deductible only if you included the items in your inventory at the beginning of your tax year. How to fill out form 1040x You get the deduction by omitting the item from your inventory at the close of your tax year. How to fill out form 1040x You cannot take a separate casualty or theft deduction. How to fill out form 1040x Income loss. How to fill out form 1040x   A loss of future income is not deductible. How to fill out form 1040x Example. How to fill out form 1040x A severe flood destroyed your crops. How to fill out form 1040x Because you are a cash method taxpayer and already deducted the cost of raising the crops as farm expenses, this loss is not deductible, as explained above under Livestock, plants, produce, and crops raised for sale . How to fill out form 1040x You estimate that the crop loss will reduce your farm income by $25,000. How to fill out form 1040x This loss of future income is also not deductible. How to fill out form 1040x Loss of timber. How to fill out form 1040x   If you sell timber downed as a result of a casualty, treat the proceeds from the sale as a reimbursement. How to fill out form 1040x If you use the proceeds to buy qualified replacement property, you can postpone reporting the gain. How to fill out form 1040x See Postponing Gain , later. How to fill out form 1040x Property used in farming. How to fill out form 1040x   Casualty and theft losses of property used in your farm business usually result in deductible losses. How to fill out form 1040x If a fire or storm destroyed your barn, or you lose by casualty or theft an animal you bought for draft, breeding, dairy, or sport, you may have a deductible loss. How to fill out form 1040x See How To Figure a Loss , later. How to fill out form 1040x Raised draft, breeding, dairy, or sporting animals. How to fill out form 1040x   Generally, losses of raised draft, breeding, dairy, or sporting animals do not result in deductible casualty or theft losses because you have no basis in the animals. How to fill out form 1040x However, you may have a basis in the animal and therefore may be able to claim a deduction if either of the following situations applies to you. How to fill out form 1040x You use inventories to determine your income and you included the animals in your inventory. How to fill out form 1040x You capitalized the expenses associated with the animals under the uniform capitalization rules and therefore have a tax basis in the animals subject to a casualty or theft. How to fill out form 1040x When you include livestock in inventory, its last inventory value is its basis. How to fill out form 1040x When you lose an inventoried animal held for draft, breeding, dairy, or sport by casualty or theft during the year, decrease ending inventory by the amount you included in inventory for the animal. How to fill out form 1040x You cannot take a separate deduction. How to fill out form 1040x How To Figure a Loss How you figure a deductible casualty or theft loss depends on whether the loss was to farm or personal-use property and whether the property was stolen or partly or completely destroyed. How to fill out form 1040x Farm property. How to fill out form 1040x   Farm property is the property you use in your farming business. How to fill out form 1040x If your farm property was completely destroyed or stolen, 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      You can use the schedules in Publication 584-B to list your stolen, damaged, or destroyed business property and to figure your loss. How to fill out form 1040x   If your farm property was partially damaged, use the steps shown under Personal-use property next to figure your casualty loss. How to fill out form 1040x However, the deduction limits, discussed later, do not apply to farm property. How to fill out form 1040x Personal-use property. How to fill out form 1040x   Personal-use property is property used by you or your family members for personal purposes and not used in your farm business or for income-producing purposes. How to fill out form 1040x The following items are examples of personal-use property: Your main home. How to fill out form 1040x Furniture and electronics used in your main home and not used in a home office or for business purposes. How to fill out form 1040x Clothing and jewelry. How to fill out form 1040x An automobile used for nonbusiness purposes. How to fill out form 1040x You figure the casualty or theft loss on this property by taking the following steps. How to fill out form 1040x Determine your adjusted basis in the property before the casualty or theft. How to fill out form 1040x Determine the decrease in fair market value of the property as a result of the casualty or theft. How to fill out form 1040x From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you receive or expect to receive. How to fill out form 1040x You must apply the deduction limits, discussed later, to determine your deductible loss. How to fill out form 1040x    You can use Publication 584 to list your stolen or damaged personal-use property and figure your loss. How to fill out form 1040x It includes schedules to help you figure the loss on your home, its contents, and your motor vehicles. How to fill out form 1040x Adjusted basis. How to fill out form 1040x   Adjusted basis is your basis (usually cost) increased or decreased by various events, such as improvements and casualty losses. How to fill out form 1040x For more information about adjusted basis, see chapter 6. How to fill out form 1040x Decrease in fair market value (FMV). How to fill out form 1040x   The decrease in FMV is the difference between the property's value immediately before the casualty or theft and its value immediately afterward. How to fill out form 1040x FMV is defined in chapter 10 under Payments Received or Considered Received . How to fill out form 1040x Appraisal. How to fill out form 1040x   To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. How to fill out form 1040x But other measures, such as the cost of cleaning up or making repairs (discussed next) can be used to establish decreases in FMV. How to fill out form 1040x   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterward should be made by a competent appraiser. How to fill out form 1040x The appraiser must recognize the effects of any general market decline that may occur along with the casualty. How to fill out form 1040x This information is needed to limit any deduction to the actual loss resulting from damage to the property. How to fill out form 1040x Cost of cleaning up or making repairs. How to fill out form 1040x   The cost of cleaning up after a casualty is not part of a casualty loss. How to fill out form 1040x Neither is the cost of repairing damaged property after a casualty. How to fill out form 1040x But you can use the cost of cleaning up or making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. How to fill out form 1040x The repairs are actually made. How to fill out form 1040x The repairs are necessary to bring the property back to its condition before the casualty. How to fill out form 1040x The amount spent for repairs is not excessive. How to fill out form 1040x The repairs fix the damage only. How to fill out form 1040x The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. How to fill out form 1040x Related expenses. How to fill out form 1040x   The incidental expenses due to a casualty or theft, such as expenses for the treatment of personal injuries, temporary housing, or a rental car, are not part of your casualty or theft loss. How to fill out form 1040x However, they may be deductible as farm business expenses if the damaged or stolen property is farm property. How to fill out form 1040x Separate computations for more than one item of property. How to fill out form 1040x   Generally, if a single casualty or theft involves more than one item of property, you must figure your loss separately for each item of property. How to fill out form 1040x Then combine the losses to determine your total loss. How to fill out form 1040x    There is an exception to this rule for personal-use real property. How to fill out form 1040x See Exception for personal-use real property, later. How to fill out form 1040x Example. How to fill out form 1040x A fire on your farm damaged a tractor and the barn in which it was stored. How to fill out form 1040x The tractor had an adjusted basis of $3,300. How to fill out form 1040x Its FMV was $28,000 just before the fire and $10,000 immediately afterward. How to fill out form 1040x The barn had an adjusted basis of $28,000. How to fill out form 1040x Its FMV was $55,000 just before the fire and $25,000 immediately afterward. How to fill out form 1040x You received insurance reimbursements of $2,100 on the tractor and $26,000 on the barn. How to fill out form 1040x Figure your deductible casualty loss separately for the two items of property. How to fill out form 1040x     Tractor Barn 1) Adjusted basis $3,300 $28,000 2) FMV before fire $28,000 $55,000 3) FMV after fire 10,000 25,000 4) Decrease in FMV  (line 2 − line 3) $18,000 $30,000 5) Loss (lesser of line 1 or line 4) $3,300 $28,000 6) Minus: Insurance 2,100 26,000 7) Deductible casualty loss $1,200 $2,000 8) Total deductible casualty loss $3,200 Exception for personal-use real property. How to fill out form 1040x   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. How to fill out form 1040x Figure the loss using the smaller of the following. How to fill out form 1040x The decrease in FMV of the entire property. How to fill out form 1040x The adjusted basis of the entire property. How to fill out form 1040x Example. How to fill out form 1040x You bought a farm in 1990 for $160,000. How to fill out form 1040x The adjusted basis of the residential part is now $128,000. How to fill out form 1040x In 2013, a windstorm blew down shade trees and three ornamental trees planted at a cost of $7,500 on the residential part. How to fill out form 1040x The adjusted basis of the residential part includes the $7,500. How to fill out form 1040x The fair market value (FMV) of the residential part immediately before the storm was $400,000, and $385,000 immediately after the storm. How to fill out form 1040x The trees were not covered by insurance. How to fill out form 1040x 1) Adjusted basis $128,000 2) FMV before the storm $400,000 3) FMV after the storm 385,000 4) Decrease in FMV (line 2 − line 3) $15,000 5) Loss before insurance (lesser of line 1 or line 4) $15,000 6) Minus: Insurance -0- 7) Amount of loss $15,000 Insurance and other reimbursements. How to fill out form 1040x   If you receive an insurance or other type of reimbursement, you must subtract the reimbursement when you figure your loss. How to fill out form 1040x You do not have a casualty or theft loss to the extent you are reimbursed. How to fill out form 1040x   If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. How to fill out form 1040x You must reduce your loss even if you do not receive payment until a later tax year. How to fill out form 1040x    Do not subtract from your loss any insurance payments you receive for living expenses if you lose the use of your main home or are denied access to it because of a casualty. How to fill out form 1040x You may have to include a portion of these payments in your income. How to fill out form 1040x See Insurance payments for living expenses in Publication 547 for details. How to fill out form 1040x Disaster relief. How to fill out form 1040x   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. How to fill out form 1040x Excludable cash gifts you receive also do not reduce your casualty loss if there are no limits on how you can use the money. How to fill out form 1040x   Generally, disaster relief grants received under the Robert T. How to fill out form 1040x Stafford Disaster Relief and Emergency Assistance Act are not included in your income. How to fill out form 1040x See Federal disaster relief grants , later, under Disaster Area Losses . How to fill out form 1040x   Qualified disaster relief payments for expenses you incurred as a result of a federally declared disaster are not taxable income to you. How to fill out form 1040x See Qualified disaster relief payments , later, under Disaster Area Losses . How to fill out form 1040x Reimbursement received after deducting loss. How to fill out form 1040x   If you figure your casualty or theft loss using your expected reimbursement, you may have to adjust your tax return for the tax year in which you get your actual reimbursement. How to fill out form 1040x Actual reimbursement less than expected. How to fill out form 1040x   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. How to fill out form 1040x Actual reimbursement more than expected. How to fill out form 1040x   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. How to fill out form 1040x However, if any part of your original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. How to fill out form 1040x Do not refigure your tax for the year you claimed the deduction. How to fill out form 1040x See Recoveries in Publication 525 to find out how much extra reimbursement to include in income. How to fill out form 1040x 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. How to fill out form 1040x See Figuring a Gain in Publication 547 for information on how to treat a gain from the reimbursement you receive because of a casualty or theft. How to fill out form 1040x Actual reimbursement same as expected. How to fill out form 1040x   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. How to fill out form 1040x Lump-sum reimbursement. How to fill out form 1040x   If you have a casualty or theft loss of several assets at the same time without an allocation of reimbursement to specific assets, divide the lump-sum reimbursement among the assets according to the fair market value of each asset at the time of the loss. How to fill out form 1040x Figure the gain or loss separately for each asset that has a separate basis. How to fill out form 1040x Adjustments to basis. How to fill out form 1040x   If you have a casualty or theft loss, you must decrease your basis in the property by any insurance or other reimbursement you receive and by any deductible loss. How to fill out form 1040x The result is your adjusted basis in the property. How to fill out form 1040x Amounts you spend on repairs to restore your property to its pre-casualty condition increase your adjusted basis. How to fill out form 1040x See Adjusted Basis in chapter 6 for more information. How to fill out form 1040x Example. How to fill out form 1040x You built a new silo for $25,000. How to fill out form 1040x This is the basis in your silo because that is the total cost you incurred to build it. How to fill out form 1040x During the year, a tornado damaged your silo and your allowable casualty loss deduction was $1,000. How to fill out form 1040x In addition, your insurance company reimbursed you $4,000 for the damage and you spent $6,000 to restore the silo to its pre-casualty condition. How to fill out form 1040x Your adjusted basis in the silo after the casualty is $26,000 ($25,000 - $1,000 - $4,000 + $6,000). How to fill out form 1040x Deduction Limits on Losses of Personal-Use Property Casualty and theft losses of property held for personal use may be deductible if you itemize deductions on Schedule A (Form 1040). How to fill out form 1040x There are two limits on the deduction for casualty or theft loss of personal-use property. How to fill out form 1040x You figure these limits on Form 4684. How to fill out form 1040x $100 rule. How to fill out form 1040x   You must reduce each casualty or theft loss on personal-use property by $100. How to fill out form 1040x This rule applies after you have subtracted any reimbursement. How to fill out form 1040x 10% rule. How to fill out form 1040x   You must further reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. How to fill out form 1040x Apply this rule after you reduce each loss by $100. How to fill out form 1040x Adjusted gross income is on line 38 of Form 1040. How to fill out form 1040x Example. How to fill out form 1040x In June, you discovered that your house had been burglarized. How to fill out form 1040x Your loss after insurance reimbursement was $2,000. How to fill out form 1040x Your adjusted gross income for the year you discovered the burglary is $57,000. How to fill out form 1040x Figure your theft loss deduction as follows: 1. How to fill out form 1040x Loss after insurance $2,000 2. How to fill out form 1040x Subtract $100 100 3. How to fill out form 1040x Loss after $100 rule $1,900 4. How to fill out form 1040x Subtract 10% (. How to fill out form 1040x 10) × $57,000 AGI $5,700 5. How to fill out form 1040x 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 ($5,700). How to fill out form 1040x    If you have a casualty or theft gain in addition to a loss, you will have to make a special computation before you figure your 10% limit. How to fill out form 1040x See 10% Rule in Publication 547. How to fill out form 1040x When Loss Is Deductible Generally, you can deduct casualty losses that are not reimbursable only in the tax year in which they occur. How to fill out form 1040x You generally can deduct theft losses that are not reimbursable only in the year you discover your property was stolen. How to fill out form 1040x However, losses in federally declared disaster areas are subject to different rules. How to fill out form 1040x See Disaster Area Losses , later, for an exception. How to fill out form 1040x If you are not sure whether part of your casualty or theft loss will be reimbursed, do not deduct that part until the tax year when you become reasonably certain that it will not be reimbursed. How to fill out form 1040x Leased property. How to fill out form 1040x   If you lease property from someone else, you can deduct a loss on the property in the year your liability for the loss is fixed. How to fill out form 1040x This is true even if the loss occurred or the liability was paid in a different year. How to fill out form 1040x You are not entitled to a deduction until your liability under the lease can be determined with reasonable accuracy. How to fill out form 1040x Your liability can be determined when a claim for recovery is settled, adjudicated, or abandoned. How to fill out form 1040x Example. How to fill out form 1040x Robert leased a tractor from First Implement, Inc. How to fill out form 1040x , for use in his farm business. How to fill out form 1040x The tractor was destroyed by a tornado in June 2012. How to fill out form 1040x The loss was not insured. How to fill out form 1040x First Implement billed Robert for the fair market value of the tractor on the date of the loss. How to fill out form 1040x Robert disagreed with the bill and refused to pay it. How to fill out form 1040x First Implement later filed suit in court against Robert. How to fill out form 1040x In 2013, Robert and First Implement agreed to settle the suit for $20,000, and the court entered a judgment in favor of First Implement. How to fill out form 1040x Robert paid $20,000 in June 2013. How to fill out form 1040x He can claim the $20,000 as a loss on his 2013 tax return. How to fill out form 1040x Net operating loss (NOL). How to fill out form 1040x   If your deductions, including casualty or theft loss deductions, are more than your income for the year, you may have an NOL. How to fill out form 1040x An NOL can be carried back or carried forward and deducted from income in other years. How to fill out form 1040x See Publication 536 for more information on NOLs. How to fill out form 1040x Proof of Loss To deduct a casualty or theft loss, you must be able to prove that there was a casualty or theft. How to fill out form 1040x You must have records to support the amount you claim for the loss. How to fill out form 1040x Casualty loss proof. How to fill out form 1040x   For a casualty loss, your records should show all the following information. How to fill out form 1040x The type of casualty (car accident, fire, storm, etc. How to fill out form 1040x ) and when it occurred. How to fill out form 1040x That the loss was a direct result of the casualty. How to fill out form 1040x 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. How to fill out form 1040x Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. How to fill out form 1040x Theft loss proof. How to fill out form 1040x   For a theft loss, your records should show all the following information. How to fill out form 1040x When you discovered your property was missing. How to fill out form 1040x That your property was stolen. How to fill out form 1040x That you were the owner of the property. How to fill out form 1040x Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. How to fill out form 1040x Figuring a Gain A casualty or theft may result in a taxable gain. How to fill out form 1040x 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. How to fill out form 1040x You generally report your gain as income in the year you receive the reimbursement. How to fill out form 1040x However, depending on the type of property you receive, you may not have to report your gain. How to fill out form 1040x See Postponing Gain , later. How to fill out form 1040x Your gain is figured as follows: The amount you receive, minus Your adjusted basis in the property at the time of the casualty or theft. How to fill out form 1040x 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. How to fill out form 1040x Amount you receive. How to fill out form 1040x   The amount you receive includes any money plus the value of any property you receive, minus any expenses you have in obtaining reimbursement. How to fill out form 1040x It also includes any reimbursement used to pay off a mortgage or other lien on the damaged, destroyed, or stolen property. How to fill out form 1040x Example. How to fill out form 1040x A tornado severely damaged your barn. How to fill out form 1040x The adjusted basis of the barn was $25,000. How to fill out form 1040x Your insurance company reimbursed you $40,000 for the damaged barn. How to fill out form 1040x However, you had legal expenses of $2,000 to collect that insurance. How to fill out form 1040x Your insurance minus your expenses to collect the insurance is more than your adjusted basis in the barn, so you have a gain. How to fill out form 1040x 1) Insurance reimbursement $40,000 2) Legal expenses 2,000 3) Amount received  (line 1 − line 2) $38,000 4) Adjusted basis 25,000 5) Gain on casualty (line 3 − line 4) $13,000 Other Involuntary Conversions In addition to casualties and thefts, other events cause involuntary conversions of property. How to fill out form 1040x Some of these are discussed in the following paragraphs. How to fill out form 1040x Gain or loss from an involuntary conversion of your property is usually recognized for tax purposes. How to fill out form 1040x You report the gain or deduct the loss on your tax return for the year you realize it. How to fill out form 1040x However, depending on the type of property you receive, you may not have to report your gain on the involuntary conversion. How to fill out form 1040x See Postponing Gain , later. How to fill out form 1040x Condemnation Condemnation is the process by which private property is legally taken for public use without the owner's consent. How to fill out form 1040x The property may be taken by the federal government, a state government, a political subdivision, or a private organization that has the power to legally take property. How to fill out form 1040x The owner receives a condemnation award (money or property) in exchange for the property taken. How to fill out form 1040x A condemnation is a forced sale, the owner being the seller and the condemning authority being the buyer. How to fill out form 1040x Threat of condemnation. How to fill out form 1040x   Treat the sale of your property under threat of condemnation as a condemnation, provided you have reasonable grounds to believe that your property will be condemned. How to fill out form 1040x Main home condemned. How to fill out form 1040x   If you have a gain because your main home is condemned, you generally can exclude the gain from your income as if you had sold or exchanged your home. How to fill out form 1040x For information on this exclusion, see Publication 523. How to fill out form 1040x 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. How to fill out form 1040x See Postponing Gain , later. How to fill out form 1040x (You cannot deduct a loss from the condemnation of your main home. How to fill out form 1040x ) More information. How to fill out form 1040x   For information on how to figure the gain or loss on condemned property, see chapter 1 in Publication 544. How to fill out form 1040x Also see Postponing Gain , later, to find out if you can postpone reporting the gain. How to fill out form 1040x Irrigation Project The sale or other disposition of property located within an irrigation project to conform to the acreage limits of federal reclamation laws is an involuntary conversion. How to fill out form 1040x Livestock Losses Diseased livestock. How to fill out form 1040x   If your livestock die from disease, or are destroyed, sold, or exchanged because of disease, even though the disease is not of epidemic proportions, treat these occurrences as involuntary conversions. How to fill out form 1040x If the livestock were raised or purchased for resale, follow the rules for livestock discussed earlier under Farming Losses . How to fill out form 1040x Otherwise, figure the gain or loss from these conversions using the rules discussed under Determining Gain or Loss in chapter 8. How to fill out form 1040x If you replace the livestock, you may be able to postpone reporting the gain. How to fill out form 1040x See Postponing Gain below. How to fill out form 1040x Reporting dispositions of diseased livestock. How to fill out form 1040x   If you choose to postpone reporting gain on the disposition of diseased livestock, you must attach a statement to your return explaining that the livestock were disposed of because of disease. How to fill out form 1040x You must also include other information on this statement. How to fill out form 1040x See How To Postpone Gain , later, under Postponing Gain . How to fill out form 1040x Weather-related sales of livestock. How to fill out form 1040x   If you sell or exchange livestock (other than poultry) held for draft, breeding, or dairy purposes solely because of drought, flood, or other weather-related conditions, treat the sale or exchange as an involuntary conversion. How to fill out form 1040x Only livestock sold in excess of the number you normally would sell under usual business practice, in the absence of weather-related conditions, are considered involuntary conversions. How to fill out form 1040x Figure the gain or loss using the rules discussed under Determining Gain or Loss in chapter 8. How to fill out form 1040x If you replace the livestock, you may be able to postpone reporting the gain. How to fill out form 1040x See Postponing Gain below. How to fill out form 1040x Example. How to fill out form 1040x It is your usual business practice to sell five of your dairy animals during the year. How to fill out form 1040x This year you sold 20 dairy animals because of drought. How to fill out form 1040x The sale of 15 animals is treated as an involuntary conversion. How to fill out form 1040x    If you do not replace the livestock, you may be able to report the gain in the following year's income. How to fill out form 1040x This rule also applies to other livestock (including poultry). How to fill out form 1040x See Sales Caused by Weather-Related Conditions in chapter 3. How to fill out form 1040x Tree Seedlings If, because of an abnormal drought, the failure of planted tree seedlings is greater than normally anticipated, you may have a deductible loss. How to fill out form 1040x Treat the loss as a loss from an involuntary conversion. How to fill out form 1040x The loss equals the previously capitalized reforestation costs you had to duplicate on replanting. How to fill out form 1040x You deduct the loss on the return for the year the seedlings died. How to fill out form 1040x Postponing 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, stolen, or other involuntarily converted property. How to fill out form 1040x Your basis in the new property is generally the same as your adjusted basis in the property it replaces. How to fill out form 1040x You must ordinarily report the gain on your stolen, destroyed, or other involuntarily converted property if you receive money or unlike property as reimbursement. How to fill out form 1040x However, you can choose to postpone reporting the gain if you purchase replacement property similar or related in service or use to your destroyed, stolen, or other involuntarily converted property within a specific replacement period. How to fill out form 1040x If you have a gain on damaged property, you can postpone reporting the gain if you spend the reimbursement to restore the property. How to fill out form 1040x To postpone reporting all the gain, the cost of your replacement property must be at least as much as the reimbursement you receive. How to fill out form 1040x 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. How to fill out form 1040x Example 1. How to fill out form 1040x In 1985, you constructed a barn to store farm equipment at a cost of $20,000. How to fill out form 1040x In 1987, you added a silo to the barn at a cost of $15,000 to store grain. How to fill out form 1040x In May of this year, the property was worth $100,000. How to fill out form 1040x In June the barn and silo were destroyed by a tornado. How to fill out form 1040x At the time of the tornado, you had an adjusted basis of $0 in the property. How to fill out form 1040x You received $85,000 from the insurance company. How to fill out form 1040x You had a gain of $85,000 ($85,000 – $0). How to fill out form 1040x You spent $80,000 to rebuild the barn and silo. How to fill out form 1040x Since this is less than the insurance proceeds received, you must include $5,000 ($85,000 – $80,000) in your income. How to fill out form 1040x Example 2. How to fill out form 1040x In 1970, you bought a cabin in the mountains for your personal use at a cost of $18,000. How to fill out form 1040x You made no further improvements or additions to it. How to fill out form 1040x When a storm destroyed the cabin this January, the cabin was worth $250,000. How to fill out form 1040x You received $146,000 from the insurance company in March. How to fill out form 1040x You had a gain of $128,000 ($146,000 − $18,000). How to fill out form 1040x You spent $144,000 to rebuild the cabin. How to fill out form 1040x Since this is less than the insurance proceeds received, you must include $2,000 ($146,000 − $144,000) in your income. How to fill out form 1040x Buying replacement property from a related person. How to fill out form 1040x   You cannot postpone reporting a gain from a casualty, theft, or other involuntary conversion if you buy the replacement property from a related person (discussed later). How to fill out form 1040x This rule applies to the following taxpayers. How to fill out form 1040x C corporations. How to fill out form 1040x Partnerships in which more than 50% of the capital or profits interest is owned by C corporations. How to fill out form 1040x Individuals, partnerships (other than those in (2) above), and S corporations if the total realized gain for the tax year on all involuntarily converted properties on which there are realized gains is more than $100,000. How to fill out form 1040x For involuntary conversions described in (3) above, gains cannot be offset by any losses when determining whether the total gain is more than $100,000. How to fill out form 1040x If the property is owned by a partnership, the $100,000 limit applies to the partnership and each partner. How to fill out form 1040x If the property is owned by an S corporation, the $100,000 limit applies to the S corporation and each shareholder. How to fill out form 1040x Exception. How to fill out form 1040x   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 involuntarily converted property. How to fill out form 1040x Related persons. How to fill out form 1040x   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. How to fill out form 1040x For more information on related persons, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. How to fill out form 1040x Death of a taxpayer. How to fill out form 1040x   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. How to fill out form 1040x The executor of the estate or the person succeeding to the funds from the involuntary conversion cannot postpone reporting the gain by buying replacement property. How to fill out form 1040x Replacement Property You must buy replacement property for the specific purpose of replacing your property. How to fill out form 1040x Your replacement property must be similar or related in service or use to the property it replaces. How to fill out form 1040x You do not have to use the same funds you receive as reimbursement for your old property to acquire the replacement property. How to fill out form 1040x If you spend the money you receive for other purposes, and borrow money to buy replacement property, you can still choose to postpone reporting the gain if you meet the other requirements. How to fill out form 1040x Property you acquire by gift or inheritance does not qualify as replacement property. How to fill out form 1040x Owner-user. How to fill out form 1040x   If you are an owner-user, similar or related in service or use means that replacement property must function in the same way as the property it replaces. How to fill out form 1040x Examples of property that functions in the same way as the property it replaces are a home that replaces another home, a dairy cow that replaces another dairy cow, and farm land that replaces other farm land. How to fill out form 1040x A grinding mill that replaces a tractor does not qualify. How to fill out form 1040x Neither does a breeding or draft animal that replaces a dairy cow. How to fill out form 1040x Soil or other environmental contamination. How to fill out form 1040x   If, because of soil or other environmental contamination, it is not feasible for you to reinvest your insurance money or other proceeds from destroyed or damaged livestock in property similar or related in service or use to the livestock, you can treat other property (including real property) used for farming purposes, as property similar or related in service or use to the destroyed or damaged livestock. How to fill out form 1040x Weather-related conditions. How to fill out form 1040x   If, because of drought, flood, or other weather-related conditions, it is not feasible for you to reinvest the insurance money or other proceeds in property similar or related in service or use to the livestock, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the livestock you disposed of. How to fill out form 1040x Example. How to fill out form 1040x Each year you normally sell 25 cows from your beef herd. How to fill out form 1040x However, this year you had to sell 50 cows. How to fill out form 1040x This is because a severe drought significantly reduced the amount of hay and pasture yield needed to feed your herd for the rest of the year. How to fill out form 1040x Because, as a result of the severe drought, it is not feasible for you to use the proceeds from selling the extra cows to buy new cows, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the cows you sold. How to fill out form 1040x Standing crop destroyed by casualty. How to fill out form 1040x   If a storm or other casualty destroyed your standing crop and you use the insurance money to acquire either another standing crop or a harvested crop, this purchase qualifies as replacement property. How to fill out form 1040x The costs of planting and raising a new crop qualify as replacement costs for the destroyed crop only if you use the crop method of accounting (discussed in chapter 2). How to fill out form 1040x In that case, the costs of bringing the new crop to the same level of maturity as the destroyed crop qualify as replacement costs to the extent they are incurred during the replacement period. How to fill out form 1040x Timber loss. How to fill out form 1040x   Standing timber you bought with the proceeds from the sale of timber downed as a result of a casualty, such as high winds, earthquakes, or volcanic eruptions, qualifies as replacement property. How to fill out form 1040x If you bought the standing timber within the replacement period, you can postpone reporting the gain. How to fill out form 1040x Business or income-producing property located in a federally declared disaster area. How to fill out form 1040x   If your destroyed business or income-producing property was located in a federally declared disaster area, any tangible replacement property you acquire for use in any business is treated as similar or related in service or use to the destroyed property. How to fill out form 1040x For more information, see Disaster Area Losses in Publication 547. How to fill out form 1040x Substituting replacement property. How to fill out form 1040x   Once you have acquired qualified replacement property that you designate as replacement property in a statement attached to your tax return, you cannot substitute other qualified replacement property. How to fill out form 1040x This is true even if you acquire the other property within the replacement period. How to fill out form 1040x However, if you discover that the original replacement property was not qualified replacement property, you can, within the replacement period, substitute the new qualified replacement property. How to fill out form 1040x Basis of replacement property. How to fill out form 1040x   You must reduce the basis of your replacement property (its cost) by the amount of postponed gain. How to fill out form 1040x In this way, tax on the gain is postponed until you dispose of the replacement property. How to fill out form 1040x Replacement Period To postpone reporting your gain, you must buy replacement property within a specified period of time. How to fill out form 1040x This is the replacement period. How to fill out form 1040x The replacement period begins on the date your property was damaged, destroyed, stolen, sold, or exchanged. How to fill out form 1040x The replacement period generally ends 2 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. How to fill out form 1040x Example. How to fill out form 1040x You are a calendar year taxpayer. How to fill out form 1040x While you were on vacation, farm equipment that cost $2,200 was stolen from your farm. How to fill out form 1040x You discovered the theft when you returned to your farm on November 11, 2012. How to fill out form 1040x Your insurance company investigated the theft and did not settle your claim until January 5, 2013, when they paid you $3,000. How to fill out form 1040x You first realized a gain from the reimbursement for the theft during 2013, so you have until December 31, 2015, to replace the property. How to fill out form 1040x Main home in disaster area. How to fill out form 1040x   For your main home (or its contents) located in a federally declared disaster area, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. How to fill out form 1040x See Disaster Area Losses , later. How to fill out form 1040x Property in the Midwestern disaster areas. How to fill out form 1040x   For property located in the Midwestern disaster areas (defined in Table 4 in the 2008 Publication 547) that was destroyed, damaged, stolen, or condemned, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. How to fill out form 1040x This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Midwestern disaster areas. How to fill out form 1040x Property in the Kansas disaster area. How to fill out form 1040x   For property located in the Kansas disaster area that was destroyed, damaged, stolen, or condemned after May 3, 2007, as a result of the Kansas storms and tornadoes, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. How to fill out form 1040x This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Kansas disaster area. How to fill out form 1040x Property in the Hurricane Katrina disaster area. How to fill out form 1040x   For property located in the Hurricane Katrina disaster area that was destroyed, damaged, stolen, or condemned after August 24, 2005, as a result of Hurricane Katrina, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. How to fill out form 1040x This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. How to fill out form 1040x Weather-related sales of livestock in an area eligible for federal assistance. How to fill out form 1040x   For the sale or exchange of livestock due to drought, flood, or other weather-related conditions in an area eligible for federal assistance, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the sale or exchange. How to fill out form 1040x The IRS may extend the replacement period on a regional basis if the weather-related conditions continue for longer than 3 years. How to fill out form 1040x   For information on extensions of the replacement period because of persistent drought, see Notice 2006-82, 2006-39 I. How to fill out form 1040x R. How to fill out form 1040x B. How to fill out form 1040x 529, available at  www. How to fill out form 1040x irs. How to fill out form 1040x gov/irb/2006-39_IRB/ar11. How to fill out form 1040x html. How to fill out form 1040x For a list of counties for which exceptional, extreme, or severe drought was reported during the 12 months ending August 31, 2013, see Notice 2013-62, available at IRS. How to fill out form 1040x gov. How to fill out form 1040x Condemnation. How to fill out form 1040x   The replacement period for a condemnation begins on the earlier of the following dates. How to fill out form 1040x The date on which you disposed of the condemned property. How to fill out form 1040x The date on which the threat of condemnation began. How to fill out form 1040x The replacement period generally ends 2 years after the close of the first tax year in which any part of the gain on the condemnation is realized. How to fill out form 1040x But see Main home in disaster area , Property in the Midwestern disaster areas , Property in the Kansas disaster area , and Property in the Hurricane Katrina disaster area , earlier, for exceptions. How to fill out form 1040x Business or investment real property. How to fill out form 1040x   If real property held for use in a trade or business or for investment (not including property held primarily for sale) is condemned, the replacement period ends 3 years after the close of the first tax year in which any part of the gain on the condemnation is realized. How to fill out form 1040x Extension. How to fill out form 1040x   You can apply for an extension of the replacement period. How to fill out form 1040x Send your written application to the Internal Revenue Service Center where you file your tax return. How to fill out form 1040x See your tax return instructions for the address. How to fill out form 1040x Include all the details about your need for an extension. How to fill out form 1040x Make your application before the end of the replacement period. How to fill out form 1040x However, you can file an application within a reasonable time after the replacement period ends if you can show a good reason for the delay. How to fill out form 1040x You will get an extension of the replacement period if you can show reasonable cause for not making the replacement within the regular period. How to fill out form 1040x How To Postpone Gain You postpone reporting your gain by reporting your choice on your tax return for the year you have the gain. How to fill out form 1040x You have the gain in the year you receive insurance proceeds or other reimbursements that result in a gain. How to fill out form 1040x Required statement. How to fill out form 1040x   You should attach a statement to your return for the year you have the gain. How to fill out form 1040x This statement should include all the following information. How to fill out form 1040x The date and details of the casualty, theft, or other involuntary conversion. How to fill out form 1040x The insurance or other reimbursement you received. How to fill out form 1040x How you figured the gain. How to fill out form 1040x Replacement property acquired before return filed. How to fill out form 1040x   If you acquire replacement property before you file your return for the year you have the gain, your statement should also include detailed information about all the following items. How to fill out form 1040x The replacement property. How to fill out form 1040x The postponed gain. How to fill out form 1040x The basis adjustment that reflects the postponed gain. How to fill out form 1040x Any gain you are reporting as income. How to fill out form 1040x Replacement property acquired after return filed. How to fill out form 1040x   If you intend to buy replacement property after you file your return for the year you realize gain, your statement should also say that you are choosing to replace the property within the required replacement period. How to fill out form 1040x   You should then attach another statement to your return for the year in which you buy the replacement property. How to fill out form 1040x This statement should contain detailed information on the replacement property. How to fill out form 1040x If you acquire part of your replacement property in one year and part in another year, you must attach a statement to each year's return. How to fill out form 1040x Include in the statement detailed information on the replacement property bought in that year. How to fill out form 1040x Reporting weather-related sales of livestock. How to fill out form 1040x   If you choose to postpone reporting the gain on weather-related sales or exchanges of livestock, show all the following information on a statement attached to your return for the tax year in which you first realize any of the gain. How to fill out form 1040x Evidence of the weather-related conditions that forced the sale or exchange of the livestock. How to fill out form 1040x The gain realized on the sale or exchange. How to fill out form 1040x The number and kind of livestock sold or exchanged. How to fill out form 1040x The number of livestock of each kind you would have sold or exchanged under your usual business practice. How to fill out form 1040x   Show all the following information and the preceding information on the return for the year in which you replace the livestock. How to fill out form 1040x The dates you bought the replacement property. How to fill out form 1040x The cost of the replacement property. How to fill out form 1040x Description of the replacement property (for example, the number and kind of the replacement livestock). How to fill out form 1040x Amended return. How to fill out form 1040x   You must file an amended return (Form 1040X) for the tax year of the gain in either of the following situations. How to fill out form 1040x You do not acquire replacement property within the replacement period, plus extensions. How to fill out form 1040x On this amended return, you must report the gain and pay any additional tax due. How to fill out form 1040x You acquire replacement property within the required replacement period, plus extensions, but at a cost less than the amount you receive from the casualty, theft, or other involuntary conversion. How to fill out form 1040x On this amended return, you must report the part of the gain that cannot be postponed and pay any additional tax due. How to fill out form 1040x Disaster Area Losses Special rules apply to federally declared disaster area losses. How to fill out form 1040x A federally declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Robert T. How to fill out form 1040x Stafford Disaster Relief and Emergency Assistance Act. How to fill out form 1040x It includes a major disaster or emergency declaration under the act. How to fill out form 1040x A list of the areas warranting public or individual assistance (or both) under the Act is available at the Federal Emergency Management Agency (FEMA) web site at www. How to fill out form 1040x fema. How to fill out form 1040x gov. How to fill out form 1040x This part discusses the special rules for when to deduct a disaster area loss and what tax deadlines may be postponed. How to fill out form 1040x For other special rules, see Disaster Area Losses in Publication 547. How to fill out form 1040x When to deduct the loss. How to fill out form 1040x   You generally must deduct a casualty loss in the year it occurred. How to fill out form 1040x However, if you have a deductible loss from a disaster that occurred in an area warranting public or individual assistance (or both), you can choose to deduct that loss on your return or amended return for the tax year immediately preceding the tax year in which the disaster happened. How to fill out form 1040x If you make this choice, the loss is treated as having occurred in the preceding year. How to fill out form 1040x    Claiming a qualifying disaster loss on the previous year's return may result in a lower tax for that year, often producing or increasing a cash refund. How to fill out form 1040x   You must make the choice to take your casualty loss for the disaster in the preceding year by the later of the following dates. How to fill out form 1040x The due date (without extensions) for filing your tax return for the tax year in which the disaster actually occurred. How to fill out form 1040x The due date (with extensions) for the return for the preceding tax year. How to fill out form 1040x Federal disaster relief grants. How to fill out form 1040x   Do not include post-disaster relief grants received under the Robert T. How to fill out form 1040x Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, or funeral expenses. How to fill out form 1040x Do not deduct casualty losses or medical expenses to the extent they are specifically reimbursed by these disaster relief grants. How to fill out form 1040x If the casualty loss was specifically reimbursed by the grant and you received the grant after the year in which you deducted the casualty loss, see Reimbursement received after deducting loss , earlier. How to fill out form 1040x Unemployment assistance payments under the Act are taxable unemployment compensation. How to fill out form 1040x Qualified disaster relief payments. How to fill out form 1040x   Qualified disaster relief payments are not included in the income of individuals to the extent any expenses compensated by these payments are not otherwise compensated for by insurance or other reimbursement. How to fill out form 1040x These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). How to fill out form 1040x No withholding applies to these payments. How to fill out form 1040x   Qualified disaster relief payments include payments you receive (regardless of the source) for the following expenses. How to fill out form 1040x Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a federally declared disaster. How to fill out form 1040x Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a federally declared disaster. How to fill out form 1040x (A personal residence can be a rented residence or one you own. How to fill out form 1040x ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a federally declared disaster. How to fill out form 1040x   Qualified disaster relief payments include amounts paid by a federal, state, or local government in connection with a federally declared disaster to individuals affected by the disaster. How to fill out form 1040x    Qualified disaster relief payments do not include: Payments for expenses otherwise paid for by insurance or other reimbursements, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. How to fill out form 1040x Qualified disaster mitigation payments. How to fill out form 1040x   Qualified disaster mitigation payments made under the Robert T. How to fill out form 1040x Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) are not included in income. How to fill out form 1040x These are payments you, as a property owner, receive to reduce the risk of future damage to your property. How to fill out form 1040x You cannot increase your basis in property, or take a deduction or credit, for expenditures made with respect to those payments. How to fill out form 1040x Sale of property under hazard mitigation program. How to fill out form 1040x   Generally, if you sell or otherwise transfer property, you must recognize any gain or loss for tax purposes unless the property is your main home. How to fill out form 1040x You report the gain or deduct the loss on your tax return for the year you realize it. How to fill out form 1040x (You cannot deduct a loss on personal-use property unless the loss resulted from a casualty, as discussed earlier. How to fill out form 1040x ) However, if you sell or otherwise transfer property to the Federal Government, a state or local government, or an Indian tribal government under a hazard mitigation program, you can choose to postpone reporting the gain if you buy qualifying replacement property within a certain period of time. How to fill out form 1040x See Postponing Gain , earlier, for the rules that apply. How to fill out form 1040x Other federal assistance programs. How to fill out form 1040x    For more information about other federal assistance programs, see Crop Insurance and Crop Disaster Payments and Feed Assistance and Payments in chapter 3 earlier. How to fill out form 1040x Postponed tax deadlines. How to fill out form 1040x   The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a federally declared disaster. How to fill out form 1040x The tax deadlines the IRS may postpone include those for filing income, excise, and employment tax returns, paying income, excise, and employment taxes, and making contributions to a traditional IRA or Roth IRA. How to fill out form 1040x   If any tax deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). How to fill out form 1040x Go to http://www. How to fill out form 1040x irs. How to fill out form 1040x gov/uac/Tax-Relief-in-Disaster-Situations to find out if a tax deadline has been postponed for your area. How to fill out form 1040x Who is eligible. How to fill out form 1040x   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. How to fill out form 1040x Any individual whose main home is located in a covered disaster area (defined next). How to fill out form 1040x Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. How to fill out form 1040x Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered disaster area. How to fill out form 1040x Any individual, business entity, or sole proprietorship whose records are needed to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. How to fill out form 1040x The main home or principal place of business does not have to be located in the covered disaster area. How to fill out form 1040x Any estate or trust that has tax records necessary to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. How to fill out form 1040x The spouse on a joint return with a taxpayer who is eligible for postponements. How to fill out form 1040x Any individual, business entity, or sole proprietorship not located in a covered disaster area, but whose necessary records to meet a postponed tax deadline are located in the covered disaster area. How to fill out form 1040x Any individual visiting the covered disaster area who was killed or injured as a result of the disaster. How to fill out form 1040x Any other person determined by the IRS to be affected by a federally declared disaster. How to fill out form 1040x Covered disaster area. How to fill out form 1040x   This is an area of a federally declared disaster area in which the IRS has decided to postpone tax deadlines for up to 1 year. How to fill out form 1040x Abatement of interest and penalties. How to fill out form 1040x   The IRS may abate the interest and penalties on the underpaid income tax for the length of any postponement of tax deadlines. How to fill out form 1040x Reporting Gains and Losses You will have to file one or more of the following forms to report your gains or losses from involuntary conversions. How to fill out form 1040x Form 4684. How to fill out form 1040x   Use this form to report your gains and losses from casualties and thefts. How to fill out form 1040x Form 4797. How to fill out form 1040x   Use this form to report involuntary conversions (other than from casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. How to fill out form 1040x Also use this form if you have a gain from a casualty or theft on trade, business or income-producing property held for more than 1 year and you have to recapture some or all of your gain as ordinary income. How to fill out form 1040x Form 8949. How to fill out form 1040x   Use this form to report gain from an involuntary conversion (other than from casualty or theft) of personal-use property. How to fill out form 1040x Schedule A (Form 1040). How to fill out form 1040x   Use this form to deduct your losses from casualties and thefts of personal-use property and income-producing property, that you reported on Form 4684. How to fill out form 1040x Schedule D (Form 1040). How to fill out form 1040x   Use this form to carry over the following gains. How to fill out form 1040x Net gain shown on Form 4797 from an involuntary conversion of business property held for more than 1 year. How to fill out form 1040x Net gain shown on Form 4684 from the casualty or theft of personal-use property. How to fill out form 1040x    Also use this form to figure the overall gain or loss from transactions reported on Form 8949. How to fill out form 1040x Schedule F (Form 1040). How to fill out form 1040x   Use this form to deduct your losses from casualty or theft of livestock or produce bought for sale under Other expenses in Part II, line 32, if you use the cash method of accounting and have not otherwise deducted these losses. How to fill out form 1040x Prev  Up  Next   Home   More Online Publications
Español

Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

Oklahoma City, OK

Website: Better Business Bureau

Address: Better Business Bureau
17 S. Dewey St.
Oklahoma City, OK 73102-2400

Phone Number: 405-239-6081

Tulsa, OK

Website: Better Business Bureau

Email: info@tulsabbb.org

Address: Better Business Bureau
1722 S. Carson Ave., Suite 3200
Tulsa, OK 74119

Phone Number: 918-492-1266

The How To Fill Out Form 1040x

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