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I Still Need To File My 2012 Taxes

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I Still Need To File My 2012 Taxes

I still need to file my 2012 taxes 1. I still need to file my 2012 taxes   Travel Table of Contents Traveling Away From HomeTax Home Tax Home Different From Family Home Temporary Assignment or Job What Travel Expenses Are Deductible?Employee. I still need to file my 2012 taxes Business associate. I still need to file my 2012 taxes Bona fide business purpose. I still need to file my 2012 taxes Meals Travel in the United States Travel Outside the United States Luxury Water Travel Conventions If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. I still need to file my 2012 taxes This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. I still need to file my 2012 taxes It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. I still need to file my 2012 taxes Travel expenses defined. I still need to file my 2012 taxes   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. I still need to file my 2012 taxes   An ordinary expense is one that is common and accepted in your trade or business. I still need to file my 2012 taxes A necessary expense is one that is helpful and appropriate for your business. I still need to file my 2012 taxes An expense does not have to be required to be considered necessary. I still need to file my 2012 taxes   You will find examples of deductible travel expenses in Table 1-1 , later. I still need to file my 2012 taxes Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. I still need to file my 2012 taxes This rest requirement is not satisfied by merely napping in your car. I still need to file my 2012 taxes You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. I still need to file my 2012 taxes Example 1. I still need to file my 2012 taxes You are a railroad conductor. I still need to file my 2012 taxes You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. I still need to file my 2012 taxes During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. I still need to file my 2012 taxes You are considered to be away from home. I still need to file my 2012 taxes Example 2. I still need to file my 2012 taxes You are a truck driver. I still need to file my 2012 taxes You leave your terminal and return to it later the same day. I still need to file my 2012 taxes You get an hour off at your turnaround point to eat. I still need to file my 2012 taxes Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. I still need to file my 2012 taxes Members of the Armed Forces. I still need to file my 2012 taxes   If you are a member of the U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. I still need to file my 2012 taxes You cannot deduct your expenses for meals and lodging. I still need to file my 2012 taxes You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. I still need to file my 2012 taxes If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. I still need to file my 2012 taxes   A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes. I still need to file my 2012 taxes Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. I still need to file my 2012 taxes Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. I still need to file my 2012 taxes It includes the entire city or general area in which your business or work is located. I still need to file my 2012 taxes If you have more than one regular place of business, your tax home is your main place of business. I still need to file my 2012 taxes See Main place of business or work , later. I still need to file my 2012 taxes If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. I still need to file my 2012 taxes See No main place of business or work , later. I still need to file my 2012 taxes If you do not have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. I still need to file my 2012 taxes As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. I still need to file my 2012 taxes Main place of business or work. I still need to file my 2012 taxes   If you have more than one place of work, consider the following when determining which one is your main place of business or work. I still need to file my 2012 taxes The total time you ordinarily spend in each place. I still need to file my 2012 taxes The level of your business activity in each place. I still need to file my 2012 taxes Whether your income from each place is significant or insignificant. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. I still need to file my 2012 taxes You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. I still need to file my 2012 taxes Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. I still need to file my 2012 taxes No main place of business or work. I still need to file my 2012 taxes   You may have a tax home even if you do not have a regular or main place of work. I still need to file my 2012 taxes Your tax home may be the home where you regularly live. I still need to file my 2012 taxes Factors used to determine tax home. I still need to file my 2012 taxes   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. I still need to file my 2012 taxes You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. I still need to file my 2012 taxes You have living expenses at your main home that you duplicate because your business requires you to be away from that home. I still need to file my 2012 taxes You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. I still need to file my 2012 taxes   If you satisfy all three factors, your tax home is the home where you regularly live. I still need to file my 2012 taxes If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. I still need to file my 2012 taxes If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. I still need to file my 2012 taxes Example 1. I still need to file my 2012 taxes You are single and live in Boston in an apartment you rent. I still need to file my 2012 taxes You have worked for your employer in Boston for a number of years. I still need to file my 2012 taxes Your employer enrolls you in a 12-month executive training program. I still need to file my 2012 taxes You do not expect to return to work in Boston after you complete your training. I still need to file my 2012 taxes During your training, you do not do any work in Boston. I still need to file my 2012 taxes Instead, you receive classroom and on-the-job training throughout the United States. I still need to file my 2012 taxes You keep your apartment in Boston and return to it frequently. I still need to file my 2012 taxes You use your apartment to conduct your personal business. I still need to file my 2012 taxes You also keep up your community contacts in Boston. I still need to file my 2012 taxes When you complete your training, you are transferred to Los Angeles. I still need to file my 2012 taxes You do not satisfy factor (1) because you did not work in Boston. I still need to file my 2012 taxes You satisfy factor (2) because you had duplicate living expenses. I still need to file my 2012 taxes You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. I still need to file my 2012 taxes Therefore, you have a tax home in Boston. I still need to file my 2012 taxes Example 2. I still need to file my 2012 taxes You are an outside salesperson with a sales territory covering several states. I still need to file my 2012 taxes Your employer's main office is in Newark, but you do not conduct any business there. I still need to file my 2012 taxes Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. I still need to file my 2012 taxes You have a room in your married sister's house in Dayton. I still need to file my 2012 taxes You stay there for one or two weekends a year, but you do no work in the area. I still need to file my 2012 taxes You do not pay your sister for the use of the room. I still need to file my 2012 taxes You do not satisfy any of the three factors listed earlier. I still need to file my 2012 taxes You are an itinerant and have no tax home. I still need to file my 2012 taxes Tax Home Different From Family Home If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. I still need to file my 2012 taxes You also cannot deduct the cost of meals and lodging while at your tax home. I still need to file my 2012 taxes See Example 1 , later. I still need to file my 2012 taxes If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. I still need to file my 2012 taxes See Example 2 , later. I still need to file my 2012 taxes Example 1. I still need to file my 2012 taxes You are a truck driver and you and your family live in Tucson. I still need to file my 2012 taxes You are employed by a trucking firm that has its terminal in Phoenix. I still need to file my 2012 taxes At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. I still need to file my 2012 taxes You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. I still need to file my 2012 taxes This is because Phoenix is your tax home. I still need to file my 2012 taxes Example 2. I still need to file my 2012 taxes Your family home is in Pittsburgh, where you work 12 weeks a year. I still need to file my 2012 taxes The rest of the year you work for the same employer in Baltimore. I still need to file my 2012 taxes In Baltimore, you eat in restaurants and sleep in a rooming house. I still need to file my 2012 taxes Your salary is the same whether you are in Pittsburgh or Baltimore. I still need to file my 2012 taxes Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. I still need to file my 2012 taxes You cannot deduct any expenses you have for meals and lodging there. I still need to file my 2012 taxes However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. I still need to file my 2012 taxes You can deduct the cost of your round trip between Baltimore and Pittsburgh. I still need to file my 2012 taxes You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. I still need to file my 2012 taxes Temporary Assignment or Job You may regularly work at your tax home and also work at another location. I still need to file my 2012 taxes It may not be practical to return to your tax home from this other location at the end of each work day. I still need to file my 2012 taxes Temporary assignment vs. I still need to file my 2012 taxes indefinite assignment. I still need to file my 2012 taxes   If your assignment or job away from your main place of work is temporary, your tax home does not change. I still need to file my 2012 taxes You are considered to be away from home for the whole period you are away from your main place of work. I still need to file my 2012 taxes You can deduct your travel expenses if they otherwise qualify for deduction. I still need to file my 2012 taxes Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. I still need to file my 2012 taxes    However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. I still need to file my 2012 taxes An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. I still need to file my 2012 taxes   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. I still need to file my 2012 taxes You may be able to deduct the cost of relocating to your new tax home as a moving expense. I still need to file my 2012 taxes See Publication 521 for more information. I still need to file my 2012 taxes Exception for federal crime investigations or prosecutions. I still need to file my 2012 taxes   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. I still need to file my 2012 taxes This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility. I still need to file my 2012 taxes   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. I still need to file my 2012 taxes Determining temporary or indefinite. I still need to file my 2012 taxes   You must determine whether your assignment is temporary or indefinite when you start work. I still need to file my 2012 taxes If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. I still need to file my 2012 taxes An assignment or job that is initially temporary may become indefinite due to changed circumstances. I still need to file my 2012 taxes A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. I still need to file my 2012 taxes   The following examples illustrate whether an assignment or job is temporary or indefinite. I still need to file my 2012 taxes Example 1. I still need to file my 2012 taxes You are a construction worker. I still need to file my 2012 taxes You live and regularly work in Los Angeles. I still need to file my 2012 taxes You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. I still need to file my 2012 taxes Your tax home is Los Angeles. I still need to file my 2012 taxes Because of a shortage of work, you took a job on a construction project in Fresno. I still need to file my 2012 taxes Your job was scheduled to end in 8 months. I still need to file my 2012 taxes The job actually lasted 10 months. I still need to file my 2012 taxes You realistically expected the job in Fresno to last 8 months. I still need to file my 2012 taxes The job actually did last less than 1 year. I still need to file my 2012 taxes The job is temporary and your tax home is still in Los Angeles. I still need to file my 2012 taxes Example 2. I still need to file my 2012 taxes The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. I still need to file my 2012 taxes The job actually was completed in 10 months. I still need to file my 2012 taxes Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. I still need to file my 2012 taxes You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. I still need to file my 2012 taxes Example 3. I still need to file my 2012 taxes The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. I still need to file my 2012 taxes After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). I still need to file my 2012 taxes Initially, you realistically expected the job in Fresno to last for only 9 months. I still need to file my 2012 taxes However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. I still need to file my 2012 taxes You can only deduct your travel expenses for the first 8 months. I still need to file my 2012 taxes You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. I still need to file my 2012 taxes Going home on days off. I still need to file my 2012 taxes   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. I still need to file my 2012 taxes You cannot deduct the cost of your meals and lodging there. I still need to file my 2012 taxes However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. I still need to file my 2012 taxes You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. I still need to file my 2012 taxes   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. I still need to file my 2012 taxes In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. I still need to file my 2012 taxes Probationary work period. I still need to file my 2012 taxes   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. I still need to file my 2012 taxes You cannot deduct any of your expenses for meals and lodging during the probationary period. I still need to file my 2012 taxes What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. I still need to file my 2012 taxes You can deduct ordinary and necessary expenses you have when you travel away from home on business. I still need to file my 2012 taxes The type of expense you can deduct depends on the facts and your circumstances. I still need to file my 2012 taxes Table 1-1 summarizes travel expenses you may be able to deduct. I still need to file my 2012 taxes You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. I still need to file my 2012 taxes When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. I still need to file my 2012 taxes You can use a log, diary, notebook, or any other written record to keep track of your expenses. I still need to file my 2012 taxes The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). I still need to file my 2012 taxes Separating costs. I still need to file my 2012 taxes   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. I still need to file my 2012 taxes You must have a reasonable basis for making this allocation. I still need to file my 2012 taxes For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. I still need to file my 2012 taxes Travel expenses for another individual. I still need to file my 2012 taxes    If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. I still need to file my 2012 taxes Employee. I still need to file my 2012 taxes   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. I still need to file my 2012 taxes Business associate. I still need to file my 2012 taxes   If a business associate travels with you and meets the conditions in (2) and (3), earlier, you can deduct the travel expenses you have for that person. I still need to file my 2012 taxes A business associate is someone with whom you could reasonably expect to actively conduct business. I still need to file my 2012 taxes A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. I still need to file my 2012 taxes Bona fide business purpose. I still need to file my 2012 taxes   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. I still need to file my 2012 taxes Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. I still need to file my 2012 taxes Table 1-1. I still need to file my 2012 taxes Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. I still need to file my 2012 taxes IF you have expenses for. I still need to file my 2012 taxes . I still need to file my 2012 taxes . I still need to file my 2012 taxes THEN you can deduct the cost of. I still need to file my 2012 taxes . I still need to file my 2012 taxes . I still need to file my 2012 taxes transportation travel by airplane, train, bus, or car between your home and your business destination. I still need to file my 2012 taxes If you were provided with a free ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. I still need to file my 2012 taxes If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. I still need to file my 2012 taxes taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. I still need to file my 2012 taxes baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. I still need to file my 2012 taxes car operating and maintaining your car when traveling away from home on business. I still need to file my 2012 taxes You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. I still need to file my 2012 taxes If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. I still need to file my 2012 taxes lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. I still need to file my 2012 taxes Meals include amounts spent for food, beverages, taxes, and related tips. I still need to file my 2012 taxes See Meals for additional rules and limits. I still need to file my 2012 taxes cleaning dry cleaning and laundry. I still need to file my 2012 taxes telephone business calls while on your business trip. I still need to file my 2012 taxes This includes business communication by fax machine or other communication devices. I still need to file my 2012 taxes tips tips you pay for any expenses in this chart. I still need to file my 2012 taxes other other similar ordinary and necessary expenses related to your business travel. I still need to file my 2012 taxes These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes Jerry drives to Chicago on business and takes his wife, Linda, with him. I still need to file my 2012 taxes Linda is not Jerry's employee. I still need to file my 2012 taxes Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. I still need to file my 2012 taxes The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. I still need to file my 2012 taxes Her expenses are not deductible. I still need to file my 2012 taxes Jerry pays $199 a day for a double room. I still need to file my 2012 taxes A single room costs $149 a day. I still need to file my 2012 taxes He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. I still need to file my 2012 taxes If he uses public transportation, he can deduct only his fare. I still need to file my 2012 taxes Meals You can deduct the cost of meals in either of the following situations. I still need to file my 2012 taxes It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. I still need to file my 2012 taxes The meal is business-related entertainment. I still need to file my 2012 taxes Business-related entertainment is discussed in chapter 2 . I still need to file my 2012 taxes The following discussion deals only with meals that are not business-related entertainment. I still need to file my 2012 taxes Lavish or extravagant. I still need to file my 2012 taxes   You cannot deduct expenses for meals that are lavish or extravagant. I still need to file my 2012 taxes An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. I still need to file my 2012 taxes Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. I still need to file my 2012 taxes 50% limit on meals. I still need to file my 2012 taxes   You can figure your meals expense using either of the following methods. I still need to file my 2012 taxes Actual cost. I still need to file my 2012 taxes The standard meal allowance. I still need to file my 2012 taxes Both of these methods are explained below. I still need to file my 2012 taxes But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. I still need to file my 2012 taxes   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. I still need to file my 2012 taxes If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. I still need to file my 2012 taxes Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. I still need to file my 2012 taxes Actual Cost You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. I still need to file my 2012 taxes If you use this method, you must keep records of your actual cost. I still need to file my 2012 taxes Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. I still need to file my 2012 taxes It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. I still need to file my 2012 taxes The set amount varies depending on where and when you travel. I still need to file my 2012 taxes In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . I still need to file my 2012 taxes If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. I still need to file my 2012 taxes See the recordkeeping rules for travel in chapter 5 . I still need to file my 2012 taxes Incidental expenses. I still need to file my 2012 taxes   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. I still need to file my 2012 taxes   Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. I still need to file my 2012 taxes Incidental-expenses-only method. I still need to file my 2012 taxes   You can use an optional method (instead of actual cost) for deducting incidental expenses only. I still need to file my 2012 taxes The amount of the deduction is $5 a day. I still need to file my 2012 taxes You can use this method only if you did not pay or incur any meal expenses. I still need to file my 2012 taxes You cannot use this method on any day that you use the standard meal allowance. I still need to file my 2012 taxes This method is subject to the proration rules for partial days. I still need to file my 2012 taxes See Travel for days you depart and return , later in this chapter. I still need to file my 2012 taxes Note. I still need to file my 2012 taxes The incidental-expenses-only method is not subject to the 50% limit discussed below. I still need to file my 2012 taxes Federal employees should refer to the Federal Travel Regulations at www. I still need to file my 2012 taxes gsa. I still need to file my 2012 taxes gov. I still need to file my 2012 taxes Find the “Most Requested Links” on the upper left and click on “Regulations: FAR, FMR, FTR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. I still need to file my 2012 taxes 50% limit may apply. I still need to file my 2012 taxes   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. I still need to file my 2012 taxes If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. I still need to file my 2012 taxes The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. I still need to file my 2012 taxes There is no optional standard lodging amount similar to the standard meal allowance. I still need to file my 2012 taxes Your allowable lodging expense deduction is your actual cost. I still need to file my 2012 taxes Who can use the standard meal allowance. I still need to file my 2012 taxes   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. I still need to file my 2012 taxes Use of the standard meal allowance for other travel. I still need to file my 2012 taxes   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. I still need to file my 2012 taxes You can also use it to figure your meal expenses when you travel for qualifying educational purposes. I still need to file my 2012 taxes You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. I still need to file my 2012 taxes Amount of standard meal allowance. I still need to file my 2012 taxes   The standard meal allowance is the federal M&IE rate. I still need to file my 2012 taxes For travel in 2013, the rate for most small localities in the United States is $46 a day. I still need to file my 2012 taxes    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. I still need to file my 2012 taxes    You can find this information (organized by state) on the Internet at www. I still need to file my 2012 taxes gsa. I still need to file my 2012 taxes gov/perdiem. I still need to file my 2012 taxes Enter a zip code or select a city and state for the per diem rates for the current fiscal year. I still need to file my 2012 taxes Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. I still need to file my 2012 taxes ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. I still need to file my 2012 taxes You can choose to use the rates from the 2013 fiscal year per diem tables or the rates from the 2014 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. I still need to file my 2012 taxes   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. I still need to file my 2012 taxes If you work in the transportation industry, however, see Special rate for transportation workers , later. I still need to file my 2012 taxes Standard meal allowance for areas outside the continental United States. I still need to file my 2012 taxes   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. I still need to file my 2012 taxes The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. I still need to file my 2012 taxes The Department of State establishes per diem rates for all other foreign areas. I still need to file my 2012 taxes    You can access per diem rates for non-foreign areas outside the continental United States at: www. I still need to file my 2012 taxes defensetravel. I still need to file my 2012 taxes dod. I still need to file my 2012 taxes mil/site/perdiemCalc. I still need to file my 2012 taxes cfm. I still need to file my 2012 taxes You can access all other foreign per diem rates at: www. I still need to file my 2012 taxes state. I still need to file my 2012 taxes gov/travel/. I still need to file my 2012 taxes Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. I still need to file my 2012 taxes Special rate for transportation workers. I still need to file my 2012 taxes   You can use a special standard meal allowance if you work in the transportation industry. I still need to file my 2012 taxes You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. I still need to file my 2012 taxes If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). I still need to file my 2012 taxes   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. I still need to file my 2012 taxes If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. I still need to file my 2012 taxes Travel for days you depart and return. I still need to file my 2012 taxes   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). I still need to file my 2012 taxes You can do so by one of two methods. I still need to file my 2012 taxes Method 1: You can claim 3/4 of the standard meal allowance. I still need to file my 2012 taxes Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes Jen is employed in New Orleans as a convention planner. I still need to file my 2012 taxes In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. I still need to file my 2012 taxes She left her home in New Orleans at 10 a. I still need to file my 2012 taxes m. I still need to file my 2012 taxes on Wednesday and arrived in Washington, DC, at 5:30 p. I still need to file my 2012 taxes m. I still need to file my 2012 taxes After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. I still need to file my 2012 taxes m. I still need to file my 2012 taxes Jen's employer gave her a flat amount to cover her expenses and included it with her wages. I still need to file my 2012 taxes Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. I still need to file my 2012 taxes Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. I still need to file my 2012 taxes For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. I still need to file my 2012 taxes Travel in the United States The following discussion applies to travel in the United States. I still need to file my 2012 taxes For this purpose, the United States includes the 50 states and the District of Columbia. I still need to file my 2012 taxes The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. I still need to file my 2012 taxes See Part of Trip Outside the United States , later. I still need to file my 2012 taxes Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. I still need to file my 2012 taxes If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. I still need to file my 2012 taxes These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You work in Atlanta and take a business trip to New Orleans in May. I still need to file my 2012 taxes Your business travel totals 850 miles round trip. I still need to file my 2012 taxes On your way, you stop in Mobile to visit your parents. I still need to file my 2012 taxes You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. I still need to file my 2012 taxes If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. I still need to file my 2012 taxes You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. I still need to file my 2012 taxes The deduction for your meals is subject to the 50% limit on meals mentioned earlier. I still need to file my 2012 taxes Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. I still need to file my 2012 taxes However, you can deduct any expenses you have while at your destination that are directly related to your business. I still need to file my 2012 taxes A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. I still need to file my 2012 taxes The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. I still need to file my 2012 taxes Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. I still need to file my 2012 taxes For the part of your trip that is inside the United States, use the rules for travel in the United States. I still need to file my 2012 taxes Travel outside the United States does not include travel from one point in the United States to another point in the United States. I still need to file my 2012 taxes The following discussion can help you determine whether your trip was entirely within the United States. I still need to file my 2012 taxes Public transportation. I still need to file my 2012 taxes   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. I still need to file my 2012 taxes Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You fly from New York to Puerto Rico with a scheduled stop in Miami. I still need to file my 2012 taxes You return to New York nonstop. I still need to file my 2012 taxes The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. I still need to file my 2012 taxes Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. I still need to file my 2012 taxes Private car. I still need to file my 2012 taxes   Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You travel by car from Denver to Mexico City and return. I still need to file my 2012 taxes Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. I still need to file my 2012 taxes The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. I still need to file my 2012 taxes Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. I still need to file my 2012 taxes For this purpose, the United States includes the 50 states and the District of Columbia. I still need to file my 2012 taxes How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. I still need to file my 2012 taxes Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. I still need to file my 2012 taxes Travel entirely for business. I still need to file my 2012 taxes   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. I still need to file my 2012 taxes Travel considered entirely for business. I still need to file my 2012 taxes   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. I still need to file my 2012 taxes Exception 1 - No substantial control. I still need to file my 2012 taxes   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. I still need to file my 2012 taxes The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. I still need to file my 2012 taxes   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, and Are not related to your employer, or Are not a managing executive. I still need to file my 2012 taxes    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . I still need to file my 2012 taxes   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. I still need to file my 2012 taxes   A self-employed person generally has substantial control over arranging business trips. I still need to file my 2012 taxes Exception 2 - Outside United States no more than a week. I still need to file my 2012 taxes   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. I still need to file my 2012 taxes One week means 7 consecutive days. I still need to file my 2012 taxes In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You traveled to Brussels primarily for business. I still need to file my 2012 taxes You left Denver on Tuesday and flew to New York. I still need to file my 2012 taxes On Wednesday, you flew from New York to Brussels, arriving the next morning. I still need to file my 2012 taxes On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. I still need to file my 2012 taxes You flew back to New York, arriving Wednesday afternoon. I still need to file my 2012 taxes On Thursday, you flew back to Denver. I still need to file my 2012 taxes Although you were away from your home in Denver for more than a week, you were not outside the United States for more than a week. I still need to file my 2012 taxes This is because the day you depart does not count as a day outside the United States. I still need to file my 2012 taxes You can deduct your cost of the round-trip flight between Denver and Brussels. I still need to file my 2012 taxes You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. I still need to file my 2012 taxes However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. I still need to file my 2012 taxes Exception 3 - Less than 25% of time on personal activities. I still need to file my 2012 taxes   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. I still need to file my 2012 taxes For this purpose, count both the day your trip began and the day it ended. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. I still need to file my 2012 taxes You then flew back to Seattle. I still need to file my 2012 taxes You spent 1 day flying in each direction. I still need to file my 2012 taxes Because only 5/21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you had not engaged in any nonbusiness activity. I still need to file my 2012 taxes The amount you can deduct is the cost of the round-trip plane fare and 16 days of meals (subject to the 50% limit), lodging, and other related expenses. I still need to file my 2012 taxes Exception 4 - Vacation not a major consideration. I still need to file my 2012 taxes   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. I still need to file my 2012 taxes Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on other activities, you generally cannot deduct all of your travel expenses. I still need to file my 2012 taxes You can only deduct the business portion of your cost of getting to and from your destination. I still need to file my 2012 taxes You must allocate the costs between your business and other activities to determine your deductible amount. I still need to file my 2012 taxes See Travel allocation rules , later. I still need to file my 2012 taxes You do not have to allocate your travel expenses if you meet one of the four exceptions listed earlier under Travel considered entirely for business . I still need to file my 2012 taxes In those cases, you can deduct the total cost of getting to and from your destination. I still need to file my 2012 taxes Travel allocation rules. I still need to file my 2012 taxes   If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. I still need to file my 2012 taxes The days you depart from and return to the United States are both counted as days outside the United States. I still need to file my 2012 taxes   To figure the deductible amount of your round-trip travel expenses, use the following fraction. I still need to file my 2012 taxes The numerator (top number) is the total number of business days outside the United States. I still need to file my 2012 taxes The denominator (bottom number) is the total number of business and nonbusiness days of travel. I still need to file my 2012 taxes Counting business days. I still need to file my 2012 taxes   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. I still need to file my 2012 taxes Transportation day. I still need to file my 2012 taxes   Count as a business day any day you spend traveling to or from a business destination. I still need to file my 2012 taxes However, if because of a nonbusiness activity you do not travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. I still need to file my 2012 taxes Extra days for side trips or nonbusiness activities cannot be counted as business days. I still need to file my 2012 taxes Presence required. I still need to file my 2012 taxes   Count as a business day any day your presence is required at a particular place for a specific business purpose. I still need to file my 2012 taxes Count it as a business day even if you spend most of the day on nonbusiness activities. I still need to file my 2012 taxes Day spent on business. I still need to file my 2012 taxes   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. I still need to file my 2012 taxes Also, count as a business day any day you are prevented from working because of circumstances beyond your control. I still need to file my 2012 taxes Certain weekends and holidays. I still need to file my 2012 taxes   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. I still need to file my 2012 taxes But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, do not count them as business days. I still need to file my 2012 taxes Example 1. I still need to file my 2012 taxes Your tax home is New York City. I still need to file my 2012 taxes You travel to Quebec, where you have a business appointment on Friday. I still need to file my 2012 taxes You have another appointment on the following Monday. I still need to file my 2012 taxes Because your presence was required on both Friday and Monday, they are business days. I still need to file my 2012 taxes Because the weekend is between business days, Saturday and Sunday are counted as business days. I still need to file my 2012 taxes This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. I still need to file my 2012 taxes Example 2. I still need to file my 2012 taxes If, in Example 1, you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days. I still need to file my 2012 taxes Nonbusiness activity on the way to or from your business destination. I still need to file my 2012 taxes   If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity. I still need to file my 2012 taxes   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends. I still need to file my 2012 taxes   You determine the nonbusiness portion of that expense by multiplying it by a fraction. I still need to file my 2012 taxes The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes You live in New York. I still need to file my 2012 taxes On May 4 you flew to Paris to attend a business conference that began on May 5. I still need to file my 2012 taxes The conference ended at noon on May 14. I still need to file my 2012 taxes That evening you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. I still need to file my 2012 taxes The primary purpose for the trip was to attend the conference. I still need to file my 2012 taxes If you had not stopped in Dublin, you would have arrived home the evening of May 14. I still need to file my 2012 taxes You do not meet any of the exceptions that would allow you to consider your travel entirely for business. I still need to file my 2012 taxes May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. I still need to file my 2012 taxes You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. I still need to file my 2012 taxes You cannot deduct your expenses while in Dublin. I still need to file my 2012 taxes You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. I still need to file my 2012 taxes You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. I still need to file my 2012 taxes Round-trip airfare from New York to Dublin would have been $1,250. I still need to file my 2012 taxes You figure the deductible part of your air travel expenses by subtracting 7/18 of the round-trip fare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7/18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850). I still need to file my 2012 taxes Your deductible air travel expense is $1,364 ($1,850 − $486). I still need to file my 2012 taxes Nonbusiness activity at, near, or beyond business destination. I still need to file my 2012 taxes   If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity. I still need to file my 2012 taxes   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends. I still need to file my 2012 taxes   You determine the nonbusiness portion of that expense by multiplying it by a fraction. I still need to file my 2012 taxes The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. I still need to file my 2012 taxes   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation. I still need to file my 2012 taxes You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. I still need to file my 2012 taxes In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. I still need to file my 2012 taxes You can deduct 11/18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your meals (subject to the 50% limit), lodging, and any other business expenses you had in Paris. I still need to file my 2012 taxes (Assume these expenses total $4,939. I still need to file my 2012 taxes ) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 (11/18 × $1,750), plus the full $4,939 for the expenses you had in Paris. I still need to file my 2012 taxes Other methods. I still need to file my 2012 taxes   You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States. I still need to file my 2012 taxes Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. I still need to file my 2012 taxes However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes The university from which you graduated has a continuing education program for members of its alumni association. I still need to file my 2012 taxes This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. I still need to file my 2012 taxes However, none of the conferences are directed toward specific occupations or professions. I still need to file my 2012 taxes It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. I still need to file my 2012 taxes Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. I still need to file my 2012 taxes These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. I still need to file my 2012 taxes Professional conference directors schedule and conduct the sessions. I still need to file my 2012 taxes Participants can choose those sessions they wish to attend. I still need to file my 2012 taxes You can participate in this program since you are a member of the alumni association. I still need to file my 2012 taxes You and your family take one of the trips. I still need to file my 2012 taxes You spend about 2 hours at each of the planned sessions. I still need to file my 2012 taxes The rest of the time you go touring and sightseeing with your family. I still need to file my 2012 taxes The trip lasts less than 1 week. I still need to file my 2012 taxes Your travel expenses for the trip are not deductible since the trip was primarily a vacation. I still need to file my 2012 taxes However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. I still need to file my 2012 taxes These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. I still need to file my 2012 taxes Luxury Water Travel If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. I still need to file my 2012 taxes The limit is twice the highest federal per diem rate allowable at the time of your travel. I still need to file my 2012 taxes (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home, but in the United States, for business purposes. I still need to file my 2012 taxes ) Daily limit on luxury water travel. I still need to file my 2012 taxes   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. I still need to file my 2012 taxes   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. I still need to file my 2012 taxes 1 – Mar. I still need to file my 2012 taxes 31 $367 $734   Apr. I still need to file my 2012 taxes 1 – June 30 312 624   July 1 – Aug. I still need to file my 2012 taxes 31 310 620   Sept. I still need to file my 2012 taxes 1 – Sept. I still need to file my 2012 taxes 30 366 732   Oct. I still need to file my 2012 taxes 1 – Dec. I still need to file my 2012 taxes 31 374 748 Example. I still need to file my 2012 taxes Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. I still need to file my 2012 taxes Her expense for the 6-day cruise was $5,200. I still need to file my 2012 taxes Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). I still need to file my 2012 taxes Meals and entertainment. I still need to file my 2012 taxes   If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on meals and entertainment before you apply the daily limit. I still need to file my 2012 taxes For a discussion of the 50% Limit , see chapter 2. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes In the previous example, Caroline's luxury water travel had a total cost of $5,200. I still need to file my 2012 taxes Of that amount, $3,700 was separately stated as meals and entertainment. I still need to file my 2012 taxes Caroline, who is self-employed, is not reimbursed for any of her travel expenses. I still need to file my 2012 taxes Caroline figures her deductible travel expenses as follows. I still need to file my 2012 taxes Meals and entertainment $3,700   50% limit × . I still need to file my 2012 taxes 50   Allowable meals &     entertainment $1,850   Other travel expenses + 1,800   Allowable cost before the daily limit $3,650 Daily limit for May 2013 $624   Times number of days × 6   Maximum luxury water travel     deduction $3,744 Amount of allowable deduction $3,650 Caroline's deduction for her cruise is limited to $3,650, even though the limit on luxury water travel is slightly higher. I still need to file my 2012 taxes Not separately stated. I still need to file my 2012 taxes   If your meal or entertainment charges are not separately stated or are not clearly identifiable, you do not have to allocate any portion of the total charge to meals or entertainment. I still need to file my 2012 taxes Exceptions The daily limit on luxury water travel (discussed earlier) does not apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. I still need to file my 2012 taxes See Cruise Ships under Conventions. I still need to file my 2012 taxes Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. I still need to file my 2012 taxes You cannot deduct the travel expenses for your family. I still need to file my 2012 taxes If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. I still need to file my 2012 taxes Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. I still need to file my 2012 taxes You can deduct your travel expenses only if your attendance is connected to your own trade or business. I still need to file my 2012 taxes Convention agenda. I still need to file my 2012 taxes   The convention agenda or program generally shows the purpose of the convention. I still need to file my 2012 taxes You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. I still need to file my 2012 taxes The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. I still need to file my 2012 taxes Conventions Held Outside the North American Area You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless: The meeting is directly related to your trade or business, and It is reasonable to hold the meeting outside the North American area. I still need to file my 2012 taxes See Reasonableness test , later. I still need to file my 2012 taxes If the meeting meets these requirements, you also must satisfy the rules for deducting expenses for business trips in general, discussed earlier under Travel Outside the United States . I still need to file my 2012 taxes North American area. I still need to file my 2012 taxes   The North American area includes the following locations. I still need to file my 2012 taxes American Samoa Johnston Island Antigua and Barbuda Kingman Reef Aruba Marshall Islands Bahamas Mexico Baker Island Micronesia Barbados Midway Islands Bermuda Netherlands Antilles Canada Northern Mariana Costa Rica Islands Dominica Palau Dominican Republic Palmyra Atoll Grenada Panama Guam Puerto Rico Guyana Trinidad and Tobago Honduras USA Howland Island U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. I still need to file my 2012 taxes Reasonableness test. I still need to file my 2012 taxes   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. I still need to file my 2012 taxes The purpose of the meeting and the activities taking place at the meeting. I still need to file my 2012 taxes The purposes and activities of the sponsoring organizations or groups. I still need to file my 2012 taxes The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held. I still need to file my 2012 taxes Other relevant factors you may present. I still need to file my 2012 taxes Cruise Ships You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. I still need to file my 2012 taxes All ships that sail are considered cruise ships. I still need to file my 2012 taxes You can deduct these expenses only if all of the following requirements are met. I still need to file my 2012 taxes The convention, seminar, or meeting is directly related to your trade or business. I still need to file my 2012 taxes The cruise ship is a vessel registered in the United States. I still need to file my 2012 taxes All of the cruise ship's ports of call are in the United States or in possessions of the United States. I still need to file my 2012 taxes You attach to your return a written statement signed by you that includes information about: The total days of the trip (not including the days of transportation to and from the cruise ship port), The number of hours each day that you devoted to scheduled business activities, and A program of the scheduled business activities of the meeting. I still need to file my 2012 taxes You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes: A schedule of the business activities of each day of the meeting, and The number of hours you attended the scheduled business activities. I still need to file my 2012 taxes Prev  Up  Next   Home   More Online Publications
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The I Still Need To File My 2012 Taxes

I still need to file my 2012 taxes 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. I still need to file my 2012 taxes *     Yes No 1. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes ) □ □ 2. I still need to file my 2012 taxes Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 2. I still need to file my 2012 taxes ) □ □ 3. I still need to file my 2012 taxes Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3. I still need to file my 2012 taxes ) Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly. I still need to file my 2012 taxes (See Rule 4. I still need to file my 2012 taxes ) □ □ 4. I still need to file my 2012 taxes Answer “Yes” if you are not filing Form 2555 or Form 2555-EZ. I still need to file my 2012 taxes Otherwise, answer “No. I still need to file my 2012 taxes ” (See Rule 5. I still need to file my 2012 taxes ) □ □ 5. I still need to file my 2012 taxes Is your investment income $3,300 or less? (See Rule 6. I still need to file my 2012 taxes ) □ □ 6. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes ) □ □ 7. I still need to file my 2012 taxes Answer “Yes” if (a) you are not a qualifying child of another taxpayer or (b) you are filing a joint return. I still need to file my 2012 taxes Otherwise, answer “No. I still need to file my 2012 taxes ” (See Rules 10 and 13. I still need to file my 2012 taxes ) □ □   STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. I still need to file my 2012 taxes If you do not have a qualifying child, skip questions 8 and 9 and answer 10–12. I still need to file my 2012 taxes *     8. I still need to file my 2012 taxes Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8. I still need to file my 2012 taxes ) □ □ 9. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes Answer “No” if the other person is the one entitled to treat the child as a qualifying child under the tiebreaker rules. I still need to file my 2012 taxes □ □ 10. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes ) □ □ 11. I still need to file my 2012 taxes Answer “Yes” if (a) you cannot be claimed as a dependent on anyone else's return or (b) you are filing a joint return. I still need to file my 2012 taxes Otherwise, answer “No. I still need to file my 2012 taxes ” (See Rule 12. I still need to file my 2012 taxes ) □ □ 12. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes )    □ □ PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. I still need to file my 2012 taxes Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. I still need to file my 2012 taxes You cannot use Form 1040EZ. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim the EIC. I still need to file my 2012 taxes If you answered “No” to any question that applies to you: You cannot claim the EIC. I still need to file my 2012 taxes EIC Table 2013 Earned Income Credit (EIC) Table Caution. I still need to file my 2012 taxes This is not a tax table. I still need to file my 2012 taxes 1. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes 2. I still need to file my 2012 taxes Then, go to the column that includes your filing status and the number of qualifying children you have. I still need to file my 2012 taxes Enter the credit from that column on your EIC Worksheet. I still need to file my 2012 taxes Example. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes   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. I still need to file my 2012 taxes  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. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes  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. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes  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. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes  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. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes  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. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes  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. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes  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. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes Free help with your tax return. I still need to file my 2012 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. I still need to file my 2012 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. I still need to file my 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. I still need to file my 2012 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. I still need to file my 2012 taxes gov, download the IRS2Go app, or call 1-800-906-9887. I still need to file my 2012 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. I still need to file my 2012 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. I still need to file my 2012 taxes aarp. I still need to file my 2012 taxes org/money/taxaide or call 1-888-227-7669. I still need to file my 2012 taxes For more information on these programs, go to IRS. I still need to file my 2012 taxes gov and enter “VITA” in the search box. I still need to file my 2012 taxes Internet. I still need to file my 2012 taxes    IRS. I still need to file my 2012 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. I still need to file my 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. I still need to file my 2012 taxes gov or download the IRS2Go app and select the Refund Status option. I still need to file my 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. I still need to file my 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. I still need to file my 2012 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. I still need to file my 2012 taxes No need to wait on the phone or stand in line. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes When you reach the response screen, you can print the entire interview and the final response for your records. I still need to file my 2012 taxes New subject areas are added on a regular basis. I still need to file my 2012 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. I still need to file my 2012 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. I still need to file my 2012 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. I still need to file my 2012 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes You can also ask the IRS to mail a return or an account transcript to you. I still need to file my 2012 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. I still need to file my 2012 taxes gov or by calling 1-800-908-9946. I still need to file my 2012 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. I still need to file my 2012 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. I still need to file my 2012 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. I still need to file my 2012 taxes gov and enter Where's My Amended Return? in the search box. I still need to file my 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. I still need to file my 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. I still need to file my 2012 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. I still need to file my 2012 taxes gov. I still need to file my 2012 taxes Select the Payment tab on the front page of IRS. I still need to file my 2012 taxes gov for more information. I still need to file my 2012 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. I still need to file my 2012 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. I still need to file my 2012 taxes gov. I still need to file my 2012 taxes 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. I still need to file my 2012 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. I still need to file my 2012 taxes gov. I still need to file my 2012 taxes Request an Electronic Filing PIN by going to IRS. I still need to file my 2012 taxes gov and entering Electronic Filing PIN in the search box. I still need to file my 2012 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. I still need to file my 2012 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. I still need to file my 2012 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. I still need to file my 2012 taxes An employee can answer questions about your tax account or help you set up a payment plan. I still need to file my 2012 taxes Before you visit, check the Office Locator on IRS. I still need to file my 2012 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. I still need to file my 2012 taxes If you have a special need, such as a disability, you can request an appointment. I still need to file my 2012 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. I still need to file my 2012 taxes Apply for an Employer Identification Number (EIN). I still need to file my 2012 taxes Go to IRS. I still need to file my 2012 taxes gov and enter Apply for an EIN in the search box. I still need to file my 2012 taxes Read the Internal Revenue Code, regulations, or other official guidance. I still need to file my 2012 taxes Read Internal Revenue Bulletins. I still need to file my 2012 taxes Sign up to receive local and national tax news and more by email. I still need to file my 2012 taxes Just click on “subscriptions” above the search box on IRS. I still need to file my 2012 taxes gov and choose from a variety of options. I still need to file my 2012 taxes    Phone. I still need to file my 2012 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. I still need to file my 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. I still need to file my 2012 taxes Call to locate the nearest volunteer hel