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

Turbotax free edition 32. Turbotax free edition   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Turbotax free edition Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. Turbotax free edition  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. Turbotax free edition See Taxpayer identification number under Qualifying Person Test, later. Turbotax free edition You may have to pay employment taxes. Turbotax free edition  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Turbotax free edition Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Turbotax free edition See Employment Taxes for Household Employers , later. Turbotax free edition Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. Turbotax free edition Tests you must meet to claim the credit. Turbotax free edition How to figure the credit. Turbotax free edition How to claim the credit. Turbotax free edition Employment taxes you may have to pay as a household employer. Turbotax free edition You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Turbotax free edition The credit can be up to 35% of your expenses. Turbotax free edition To qualify, you must pay these expenses so you can work or look for work. Turbotax free edition This credit should not be confused with the child tax credit discussed in chapter 34. Turbotax free edition Dependent care benefits. Turbotax free edition   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Turbotax free edition You must complete Form 2441, Part III, before you can figure the amount of your credit. Turbotax free edition See Dependent Care Benefits under How To Figure the Credit, later. Turbotax free edition Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. Turbotax free edition The care must be for one or more qualifying persons who are identified on Form 2441. Turbotax free edition (See Qualifying Person Test . Turbotax free edition ) You (and your spouse if filing jointly) must have earned income during the year. Turbotax free edition (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Turbotax free edition ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Turbotax free edition (See Work-Related Expense Test , later. Turbotax free edition ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Turbotax free edition If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Turbotax free edition You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Turbotax free edition (See Payments to Relatives or Dependents under Work-Related Expense Test, later. Turbotax free edition ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Turbotax free edition If you are married, you must file a joint return, unless an exception applies to you. Turbotax free edition (See Joint Return Test , later. Turbotax free edition ) You must identify the care provider on your tax return. Turbotax free edition (See Provider Identification Test , later. Turbotax free edition ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Turbotax free edition (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Turbotax free edition See Reduced Dollar Limit under How To Figure the Credit, later. Turbotax free edition ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. Turbotax free edition Figure 32-A. Turbotax free edition Can You Claim the Credit? Please click here for the text description of the image. Turbotax free edition Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Turbotax free edition A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Turbotax free edition Dependent defined. Turbotax free edition   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Turbotax free edition To be your dependent, a person must be your qualifying child (or your qualifying relative). Turbotax free edition Qualifying child. Turbotax free edition   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Turbotax free edition More information. Turbotax free edition   For more information about who is a dependent or a qualifying child, see chapter 3. Turbotax free edition Physically or mentally not able to care for oneself. Turbotax free edition   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Turbotax free edition Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Turbotax free edition Person qualifying for part of year. Turbotax free edition   You determine a person's qualifying status each day. Turbotax free edition For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Turbotax free edition Also see Yearly limit under Dollar Limit, later. Turbotax free edition Birth or death of otherwise qualifying person. Turbotax free edition   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. Turbotax free edition Taxpayer identification number. Turbotax free edition   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Turbotax free edition If the correct information is not shown, the credit may be reduced or disallowed. Turbotax free edition Individual taxpayer identification number (ITIN) for aliens. Turbotax free edition   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Turbotax free edition The ITIN is entered wherever an SSN is requested on a tax return. Turbotax free edition To apply for an ITIN, see Form W-7. Turbotax free edition   An ITIN is for tax use only. Turbotax free edition It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Turbotax free edition S. Turbotax free edition law. Turbotax free edition Adoption taxpayer identification number (ATIN). Turbotax free edition   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Turbotax free edition File Form W-7A, Application for Taxpayer Identification Number for Pending U. Turbotax free edition S. Turbotax free edition Adoptions. Turbotax free edition Child of divorced or separated parents or parents living apart. Turbotax free edition   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Turbotax free edition   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Turbotax free edition If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Turbotax free edition For details and an exception for a parent who works at night, see Pub. Turbotax free edition 501. Turbotax free edition   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Turbotax free edition Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Turbotax free edition Earned income. Turbotax free edition   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Turbotax free edition A net loss from self-employment reduces earned income. Turbotax free edition Earned income also includes strike benefits and any disability pay you report as wages. Turbotax free edition   Generally, only taxable compensation is included. Turbotax free edition However, you can elect to include nontaxable combat pay in earned income. Turbotax free edition If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Turbotax free edition (In other words, if one of you makes the election, the other one can also make it but does not have to. Turbotax free edition ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. Turbotax free edition Members of certain religious faiths opposed to social security. Turbotax free edition   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. Turbotax free edition See Earned Income Test in Publication 503. Turbotax free edition Not earned income. Turbotax free edition   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. Turbotax free edition S. Turbotax free edition trade or business, or Any amount received for work while an inmate in a penal institution. Turbotax free edition Rule for student-spouse or spouse not able to care for self. Turbotax free edition   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Turbotax free edition (Your spouse also must live with you for more than half the year. Turbotax free edition )   If you are filing a joint return, this rule also applies to you. Turbotax free edition You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Turbotax free edition   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. Turbotax free edition   This rule applies to only one spouse for any one month. Turbotax free edition If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Turbotax free edition Full-time student. Turbotax free edition   You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Turbotax free edition You must have been a full-time student for some part of each of 5 calendar months during the year. Turbotax free edition (The months need not be consecutive. Turbotax free edition ) School. Turbotax free edition   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Turbotax free edition A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Turbotax free edition Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Turbotax free edition Expenses are considered work-related only if both of the following are true. Turbotax free edition They allow you (and your spouse if filing jointly) to work or look for work. Turbotax free edition They are for a qualifying person's care. Turbotax free edition Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Turbotax free edition If you are married, generally both you and your spouse must work or look for work. Turbotax free edition One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Turbotax free edition Your work can be for others or in your own business or partnership. Turbotax free edition It can be either full time or part time. Turbotax free edition Work also includes actively looking for work. Turbotax free edition However, if you do not find a job and have no earned income for the year, you cannot take this credit. Turbotax free edition See Earned Income Test , earlier. Turbotax free edition An expense is not considered work-related merely because you had it while you were working. Turbotax free edition The purpose of the expense must be to allow you to work. Turbotax free edition Whether your expenses allow you to work or look for work depends on the facts. Turbotax free edition Example 1. Turbotax free edition The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Turbotax free edition Example 2. Turbotax free edition You work during the day. Turbotax free edition Your spouse works at night and sleeps during the day. Turbotax free edition You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Turbotax free edition Your expenses are considered work-related. Turbotax free edition Volunteer work. Turbotax free edition    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Turbotax free edition Work for part of year. Turbotax free edition   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Turbotax free edition For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work-related. Turbotax free edition However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Turbotax free edition Temporary absence from work. Turbotax free edition   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Turbotax free edition Instead, you can figure your credit including the expenses you paid for the period of absence. Turbotax free edition   An absence of 2 weeks or less is a short, temporary absence. Turbotax free edition An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Turbotax free edition Example. Turbotax free edition You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Turbotax free edition You become ill and miss 4 months of work but receive sick pay. Turbotax free edition You continue to pay the nanny to care for the children while you are ill. Turbotax free edition Your absence is not a short, temporary absence, and your expenses are not considered work-related. Turbotax free edition Part-time work. Turbotax free edition   If you work part-time, you generally must figure your expenses for each day. Turbotax free edition However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Turbotax free edition Any day when you work at least 1 hour is a day of work. Turbotax free edition Example 1. Turbotax free edition You work 3 days a week. Turbotax free edition While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Turbotax free edition You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Turbotax free edition Your child attends the center 5 days a week. Turbotax free edition Your work-related expenses are limited to $150 a week. Turbotax free edition Example 2. Turbotax free edition The facts are the same as in Example 1 except the center does not offer a 3-day option. Turbotax free edition The entire $250 weekly fee may be a work-related expense. Turbotax free edition Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Turbotax free edition You do not have to choose the least expensive way of providing care. Turbotax free edition The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Turbotax free edition Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Turbotax free edition Expenses for household services qualify if part of the services is for the care of qualifying persons. Turbotax free edition See Household services , later. Turbotax free edition Expenses not for care. Turbotax free edition   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Turbotax free edition However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Turbotax free edition   Child support payments are not for care and do not qualify for the credit. Turbotax free edition Education. Turbotax free edition   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Turbotax free edition Expenses to attend kindergarten or a higher grade are not expenses for care. Turbotax free edition Do not use these expenses to figure your credit. Turbotax free edition   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Turbotax free edition   Summer school and tutoring programs are not for care. Turbotax free edition Example 1. Turbotax free edition You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. Turbotax free edition The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Turbotax free edition You can count the total cost when you figure the credit. Turbotax free edition Example 2. Turbotax free edition You place your 10-year-old child in a boarding school so you can work full time. Turbotax free edition Only the part of the boarding school expense that is for the care of your child is a work-related expense. Turbotax free edition You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Turbotax free edition You cannot count any part of the amount you pay the school for your child's education. Turbotax free edition Care outside your home. Turbotax free edition   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Turbotax free edition Dependent care center. Turbotax free edition   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Turbotax free edition   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Turbotax free edition Camp. Turbotax free edition   The cost of sending your child to an overnight camp is not considered a work-related expense. Turbotax free edition The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Turbotax free edition Transportation. Turbotax free edition   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Turbotax free edition This includes transportation by bus, subway, taxi, or private car. Turbotax free edition However, transportation not provided by a care provider is not for the care of a qualifying person. Turbotax free edition Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Turbotax free edition Fees and deposits. Turbotax free edition   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Turbotax free edition However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Turbotax free edition Example 1. Turbotax free edition You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Turbotax free edition The fee you paid is a work-related expense. Turbotax free edition Example 2. Turbotax free edition You placed a deposit with a preschool to reserve a place for your 3-year-old child. Turbotax free edition You later sent your child to a different preschool and forfeited the deposit. Turbotax free edition The forfeited deposit is not for care and so is not a work-related expense. Turbotax free edition Household services. Turbotax free edition   Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Turbotax free edition   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Turbotax free edition They include the services of a housekeeper, maid, or cook. Turbotax free edition However, they do not include the services of a chauffeur, bartender, or gardener. Turbotax free edition See Household Services in Publication 503 for more information. Turbotax free edition   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Turbotax free edition Taxes paid on wages. Turbotax free edition   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Turbotax free edition See Employment Taxes for Household Employers , later. Turbotax free edition Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Turbotax free edition However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Turbotax free edition Joint Return Test Generally, married couples must file a joint return to take the credit. Turbotax free edition However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Turbotax free edition Legally separated. Turbotax free edition   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Turbotax free edition You may be eligible to take the credit on your return using head of household filing status. Turbotax free edition Married and living apart. Turbotax free edition   You are not considered married and are eligible to take the credit if all the following apply. Turbotax free edition You file a return apart from your spouse. Turbotax free edition Your home is the home of a qualifying person for more than half the year. Turbotax free edition You pay more than half the cost of keeping up your home for the year. Turbotax free edition Your spouse does not live in your home for the last 6 months of the year. Turbotax free edition Costs of keeping up a home. Turbotax free edition   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Turbotax free edition   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Turbotax free edition   They also do not include the purchase, permanent improvement, or replacement of property. Turbotax free edition For example, you cannot include the cost of replacing a water heater. Turbotax free edition However, you can include the cost of repairing a water heater. Turbotax free edition Death of spouse. Turbotax free edition   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Turbotax free edition If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. Turbotax free edition Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Turbotax free edition Use Form 2441, Part I, to show the information. Turbotax free edition If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Turbotax free edition Information needed. Turbotax free edition   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Turbotax free edition   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Turbotax free edition If the care provider is an organization, then it is the employer identification number (EIN). Turbotax free edition   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Turbotax free edition In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Turbotax free edition   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Turbotax free edition Getting the information. Turbotax free edition   You can use Form W-10 to request the required information from the care provider. Turbotax free edition If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. Turbotax free edition    You should keep this information with your tax records. Turbotax free edition Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Turbotax free edition Due diligence. Turbotax free edition   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Turbotax free edition However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Turbotax free edition   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Turbotax free edition Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Turbotax free edition Provider refusal. Turbotax free edition   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Turbotax free edition Enter “See Attached Statement” in the columns calling for the information you do not have. Turbotax free edition Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Turbotax free edition Be sure to write your name and social security number on this statement. Turbotax free edition The statement will show that you used due diligence in trying to furnish the necessary information. Turbotax free edition U. Turbotax free edition S. Turbotax free edition citizens and resident aliens living abroad. Turbotax free edition   If you are living abroad, your care provider may not have, and may not be required to get, a U. Turbotax free edition S. Turbotax free edition taxpayer identification number (for example, an SSN or EIN). Turbotax free edition If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Turbotax free edition How To Figure the Credit Your credit is a percentage of your work-related expenses. Turbotax free edition Your expenses are subject to the earned income limit and the dollar limit. Turbotax free edition The percentage is based on your adjusted gross income. Turbotax free edition Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Turbotax free edition Expenses prepaid in an earlier year. Turbotax free edition   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Turbotax free edition Claim the expenses for the later year as if they were actually paid in that later year. Turbotax free edition Expenses not paid until the following year. Turbotax free edition   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Turbotax free edition You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Turbotax free edition See Payments for prior year's expenses under Amount of Credit in Publication 503. Turbotax free edition    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Turbotax free edition You may be able to claim a credit for them on your 2014 return. Turbotax free edition Expenses reimbursed. Turbotax free edition   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Turbotax free edition Example. Turbotax free edition You paid work-related expenses of $3,000. Turbotax free edition You are reimbursed $2,000 by a state social services agency. Turbotax free edition You can use only $1,000 to figure your credit. Turbotax free edition Medical expenses. Turbotax free edition   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Turbotax free edition You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Turbotax free edition   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Turbotax free edition However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Turbotax free edition    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Turbotax free edition Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Turbotax free edition See Reduced Dollar Limit , later. Turbotax free edition But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Turbotax free edition Dependent care benefits. Turbotax free edition   Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Turbotax free edition Your salary may have been reduced to pay for these benefits. Turbotax free edition If you received benefits as an employee, they should be shown in box 10 of your Form W-2. Turbotax free edition See Statement for employee , later. Turbotax free edition Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Turbotax free edition Enter the amount of these benefits on Form 2441, Part III, line 12. Turbotax free edition Exclusion or deduction. Turbotax free edition   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Turbotax free edition Your employer can tell you whether your benefit plan qualifies. Turbotax free edition To claim the exclusion, you must complete Part III of Form 2441. Turbotax free edition You cannot use Form 1040EZ. Turbotax free edition   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Turbotax free edition Therefore, you would not get an exclusion from wages. Turbotax free edition Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Turbotax free edition To claim the deduction, you must use Form 2441. Turbotax free edition   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Turbotax free edition The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Turbotax free edition See Earned Income Limit, later. Turbotax free edition    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Turbotax free edition Statement for employee. Turbotax free edition   Your employer must give you a Form W-2 (or similar statement) showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Turbotax free edition Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Turbotax free edition Effect of exclusion on credit. Turbotax free edition   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Turbotax free edition Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Turbotax free edition Earned income is defined under Earned Income Test , earlier. Turbotax free edition For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Turbotax free edition Separated spouse. Turbotax free edition   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test , earlier), you are not considered married for purposes of the earned income limit. Turbotax free edition Use only your income in figuring the earned income limit. Turbotax free edition Surviving spouse. Turbotax free edition   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Turbotax free edition Community property laws. Turbotax free edition   You should disregard community property laws when you figure earned income for this credit. Turbotax free edition You or your spouse is a student or not able to care for self. Turbotax free edition   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Turbotax free edition His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Turbotax free edition Spouse works. Turbotax free edition   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Turbotax free edition Spouse qualifies for part of month. Turbotax free edition    If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Turbotax free edition You are a student or not able to care for self. Turbotax free edition   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. Turbotax free edition For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Turbotax free edition If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Turbotax free edition Both spouses qualify. Turbotax free edition   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Turbotax free edition Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Turbotax free edition This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Turbotax free edition If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Turbotax free edition This $6,000 limit does not need to be divided equally among them. Turbotax free edition For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Turbotax free edition Yearly limit. Turbotax free edition   The dollar limit is a yearly limit. Turbotax free edition The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Turbotax free edition Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Turbotax free edition Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Turbotax free edition Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Turbotax free edition Your reduced dollar limit is figured on Form 2441, Part III. Turbotax free edition See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. Turbotax free edition Example 1. Turbotax free edition George is a widower with one child and earns $24,000 a year. Turbotax free edition He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Turbotax free edition His employer pays an additional $1,000 under a dependent care benefit plan. Turbotax free edition This $1,000 is excluded from George's income. Turbotax free edition Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Turbotax free edition This is because his dollar limit is reduced as shown next. Turbotax free edition   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Turbotax free edition Randall is married and both he and his wife are employed. Turbotax free edition Each has earned income in excess of $6,000. Turbotax free edition They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Turbotax free edition Randall's work-related expenses are $6,000 for the year. Turbotax free edition Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Turbotax free edition Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Turbotax free edition Although the dollar limit for his work- related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Turbotax free edition This is because his dollar limit is reduced as shown next. Turbotax free edition   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Turbotax free edition This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. Turbotax free edition The following table shows the percentage to use based on adjusted gross income. Turbotax free edition   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. Turbotax free edition You cannot claim the credit on Form 1040EZ. Turbotax free edition Form 1040 or 1040A. Turbotax free edition   You must complete Form 2441 and attach it to your Form 1040 or 1040A. Turbotax free edition Enter the credit on Form 1040, line 48, or Form 1040A, line 29. Turbotax free edition Limit on credit. Turbotax free edition   The amount of credit you can claim is generally limited to the amount of your tax. Turbotax free edition For more information, see the Instructions for Form 2441. Turbotax free edition Tax credit not refundable. Turbotax free edition   You cannot get a refund for any part of the credit that is more than this limit. Turbotax free edition Recordkeeping. Turbotax free edition You should keep records of your work-related expenses. Turbotax free edition Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. Turbotax free edition Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . Turbotax free edition Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Turbotax free edition If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Turbotax free edition If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Turbotax free edition Self-employed persons who are in business for themselves are not household employees. Turbotax free edition Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Turbotax free edition If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Turbotax free edition This control could include providing rules of conduct and appearance and requiring regular reports. Turbotax free edition In this case, you do not have to pay employment taxes. Turbotax free edition But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Turbotax free edition If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Turbotax free edition Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Turbotax free edition Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Turbotax free edition Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Turbotax free edition For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Turbotax free edition State employment tax. Turbotax free edition   You may also have to pay state unemployment tax. Turbotax free edition Contact your state unemployment tax office for information. Turbotax free edition You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. Turbotax free edition For a list of state unemployment tax agencies, visit the U. Turbotax free edition S. Turbotax free edition Department of Labor's website. Turbotax free edition A link to that website is in Publication 926, or you can find it with an online search. Turbotax free edition Prev  Up  Next   Home   More Online Publications