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i1040x
AH XSL/XML Fileid: … -form-1040/2024/a/xml/cycle07/source (Init. & Date) _______
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(and
1040
TAX YEAR
R R

2024

1040-SR)
Including the instructions for
INSTRUCTIONS Schedules 1 through 3

2024 Changes
See What’s New in these instructions.

Future Developments
See IRS.gov and IRS.gov/Forms, and for the latest information about developments related to Forms 1040 and
1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.

Direct File is a permanent option to le individual federal tax returns online—for free—directly and
securely with the IRS starting in 2025. See DirectFile.IRS.gov.

Free File is the fast, safe, and free way to prepare and e-ﬁle your taxes. See IRS.gov/FreeFile.

Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.

Instructions for Form 1040 (2024) Catalog Number 24811V
Dec 16, 2024 Department of the Treasury Internal Revenue Service www.irs.gov

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 Table of Contents

 Contents                                                    Page     Contents                                              Page
 What's New . . . . . . . . . . . . . . . . . . . . . . . . 6         Assemble Your Return . . . . . . . . . . . . .            63
 Filing Requirements           . . . . . . . . . . . . . . . . . . 8  2024 Tax Table  . . . . . . . . . . . . . . . . . . . . . 64
              Do You Have To File? . . . . . . . . . . . . . .     8
                                                                      General Information     . . . . . . . . . . . . . . . . . 77
              When and Where Should You File?            . . . . . 8
                                                                      How To Get Tax Help       . . . . . . . . . . . . . . . . 79
 Line Instructions for Forms 1040 and 
              1040-SR . . . . . . . . . . . . . . . . . . . . . .  12 Refund Information    . . . . . . . . . . . . . . . . . . 83
              Name and Address     . . . . . . . . . . . . . . .   12
                                                                      Instructions for Schedule 1 . . . . . . . . . . . . .     84
              Social Security Number (SSN)         . . . . . . .   12
              Filing Status . . . . . . . . . . . . . . . . . . .  13 Instructions for Schedule 2 . . . . . . . . . . . . .     96
              Dependents, Qualifying Child for 
                                                                      Instructions for Schedule 3 . . . . . . . . . . . .       101
              Child Tax Credit, and Credit for 
              Other Dependents . . . . . . . . . . . . . .         17 Tax Topics. . . . . . . . . . . . . . . . . . . . . . .   104
              Income . . . . . . . . . . . . . . . . . . . . . . . 23
              Total Income and Adjusted Gross                         Disclosure, Privacy Act, and Paperwork 
              Income . . . . . . . . . . . . . . . . . . . . .     31 Reduction Act Notice            . . . . . . . . . . . .   106
              Tax and Credits  . . . . . . . . . . . . . . . . .   31 Major Categories of Federal Income and 
              Payments . . . . . . . . . . . . . . . . . . . . .   37 Outlays for Fiscal Year 2023 . . . . . . . .              108
              Refund . . . . . . . . . . . . . . . . . . . . . . . 57
                                                                      Index . . . . . . . . . . . . . . . . . . . . . . . . . . 110
              Amount You Owe . . . . . . . . . . . . . . . .       59
              Sign Your Return   . . . . . . . . . . . . . . . .   62

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Form 1040 and 1040-SR

Helpful Hints
For 2024, you will use Form 1040 or, if you were born before January 2, 1960, you have the option to use
Form 1040-SR.
You may only need to le Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through
3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe
additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide
to which schedule(s) you will need to le based on your circumstances. See the instructions for the schedules
for more information.
If you e-ﬁle your return, the software you use will generally determine which schedules you need.

IF YOU... THEN USE...

Have additional income, such as business or farm income or
loss, unemployment compensation, or prize or award money. Schedule 1, Part I

Have any adjustments to income, such as student loan
interest, self-employment tax, or educator expenses. Schedule 1, Part II

Owe alternative minimum tax (AMT) or need to make an
excess advance premium tax credit repayment. Schedule 2, Part I

Owe other taxes, such as self-employment tax, household
employment taxes, additional tax on IRAs or other qualied Schedule 2, Part II
retirement plans and tax-favored accounts.

Can claim a nonrefundable credit (other than the child tax credit
or the credit for other dependents), such as the foreign tax credit, Schedule 3, Part I
education credits, or general business credit.

Can claim a refundable credit (other than the earned income
credit, American opportunity credit, or additional child tax credit),
such as the net premium tax credit.
Schedule 3, Part II
Have other payments, such as an amount paid with a request for
an extension to le or excess social security tax withheld.

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The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps
taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.

What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the
IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify
for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything
possible to resolve your issue. TAS can help you if:
• Your problem is causing a financial difficulty for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How can you reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
• Go to TaxpayerAdvocate.IRS.gov/contact-us;
• Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you
can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;
• Check your local directory; or
• Call TAS toll free at 877-777-4778.

How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website
TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.
Know them. Use them.

How else does TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it
to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.

Low Income Taxpayer Clinics Help Taxpayers

Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate
Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with
the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition,
LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak
English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see
the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This
publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).

Suggestions for Improving the IRS

Taxpayer Advocacy Panel

Taxpayers have an opportunity to provide direct feedback to the IRS through the Taxpayer Advocacy Panel (TAP). The TAP is a
Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers'
systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org.

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Affordable Care Act— What You Need To Know

Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Health Insurance Marketplace
(the Marketplace). Eligible individuals may have advance payments of the premium tax credit made on their behalf
directly to the insurance company.

If you or a family member enrolled in health insurance through the Marketplace and advance payments of the
premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach
Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.

The Marketplace is required to sendForm 1095-A byJanuary 31 , 2025, listing the advance payments and other
information you need to complete Form 8962.
1. You will need Form 1095-A from the Marketplace.
2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.
3.Include Form 8962 with yourForm 1040 , 1040-SR , or1040-NR. (Don’t include Form 1095-A.)

Health Coverage Reporting
If you or someone in your family was an employee in 2024, the employer may be required to send you Form
1095-C . Part II ofForm 1095-C shows whether your employer offered you health insurance coverage and, if
so, information about the offer. You should receive Form 1095-C by early March 2025 . This information may be
relevant if you purchased health insurance coverage for 2024 through the Marketplace and wish to claim the
premium tax credit onSchedule 3 , line 9. However, you don’t need to wait to receive this form to file your return.
You may rely on other information received from your employer. If you don’t wish to claim the premium tax credit
for 2024, you don’t need the information inPart II ofForm 1095-C . For more information on who is eligible for the
premium tax credit, see the Instructions for Form 8962.

Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about
health insurance options for you and your family, how to buy health insurance, and how you might qualify to get
nancial assistance to buy health insurance.

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For information about any additional changes to the 2024 tax law or any other devel-
What's New opments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Form1040.

Standard deduction amount in- al tax for early distributions includes instructions for Form 4255 and Schedule
creased. For 2024, the standard deduc- distributions from a retirement plan to 2, lines 1d, 1e, 1f, 1y, 17a, 17z, and 19.
tion amount has been increased for all pay for certain emergency personal ex- Repayment amount from Form 8936.
filers. The amounts are: penses and to victims of domestic vio- If you have a repayment of the credit for
• $14,600–Single or Married filing lence. See Form 5329, Pub. 575, and new or previously owned clean vehicles
separately. Pub. 590-B. reported on Form 8936 and Schedule A
• $29,200–Married filing jointly or Certain relief payments made to indi- (Form 8936), those amounts will now be
Qualifying surviving spouse. viduals affected by the East Palestine reported on Schedule 2, lines 1b and 1c.
• $21,900–Head of household. train derailment are not taxable. If Purchase of savings bonds discontin-
Choosing to treat a nonresident alien you received relief payments due to be- ued. The program allowing for your re-
or dual-status alien spouse as U.S. res- ing affected by the East Palestine, Ohio, fund to be deposited into your Treasury-
ident. If you and your spouse choose to train derailment, these payments may be Direct® account to buy savings bonds,
treat a nonresident alien or dual-status nontaxable. See IRS.gov/DisasterRelief as well as the ability to buy paper bonds
alien spouse as a U.S. resident for 2024, and Pub. 547. with your refund, has been discontinued.
or if a prior year's choice to treat a non- Qualified wildfire relief payments are Form 8888 is now only used to split
resident alien spouse as a U.S. resident not taxable. If you received a qualified your direct deposit refund between two
remains in effect for 2024, check the wildfire relief payment, these payments or more accounts or to split your refund
box in the Filing Status section and en- may be nontaxable. See IRS.gov/ between a direct deposit and a paper
ter the name of the nonresident alien or DisasterRelief and Pub. 547. check. Go to TreasuryDirect.gov/
dual-status alien spouse in the entry Surviving spouse election to be treated Research-Center/FAQ-IRS-Tax-Feature.
space. See Nonresident aliens and du- as employee. Beginning in 2024, a sur- U.S. tax allocable to the U.S. Virgin
al-status aliens, later. viving spouse who is the designated Islands now reported on Schedule 3,
Updated reporting requirements for beneficiary of an employee covered by a line 13z. If you use Form 8689 to figure
Form 1099-K. For 2024, payment card qualified retirement plan (or other plan your amount of U.S. tax allocable to the
companies, payment apps, and online to which the required minimum distribu- U.S. Virgin Islands, you will now report
marketplaces will be required to send tion rules apply) or who is the designa- this amount on Schedule 3, line 13z. See
you a Form 1099-K when the amount of ted beneficiary of an IRA owner, may the instructions for Schedule 3, line 13z.
your business transactions during the elect to be treated as the employee for Reporting a transfer of a credit for a
year is more than $5,000. In calendar purposes of the required minimum dis- new or previously owned clean vehicle
year 2025, the threshold will lower to tribution rules. See Pub. 575 and Pub. credit to a dealer at the time of sale. If
more than $2,500 and for 2026 and later 590-B. you purchased a new or used clean vehi-
years, the threshold will be more than 2024 is the last year to file Form 5405. cle from a registered dealer and reduced
$600. The 15-year repayment period for the the amount you paid at the time of sale
Changes to reporting amounts from first-time homebuyer credit for homes by transferring the credit to the dealer,
Form 1099-K. Beginning in 2024, if purchased in 2008 began with your 2010 you must file a tax return and attach
you received a Form(s) 1099-K that tax return and ends with your 2024 tax Form 8936 and Schedule A (Form 8936)
shows payments that were included in return. to report the transfer of the credit and
error or for personal items sold at a loss, Nontaxable Medicaid waiver pay- reconcile your eligibility on your return.
you will now enter these amounts in the ments reported on Form(s) W-2. If Direct File. Direct File is a permanent
entry space at the top of Schedule 1. See you received nontaxable Medicaid waiv- option for taxpayers to file federal tax
Form(s) 1099-K, in the Schedule 1 in- er payments, those amounts should now returns online–for free–directly and se-
structions. be reported to you on Form(s) W-2 in curely with the IRS starting in 2025. See
Digital assets received as ordinary in- box 12, Code II. DirectFile.IRS.gov. Direct File is a filing
come. If you received digital assets as Reporting excessive payments, in- option for taxpayers in participating
ordinary income, and that income is not crease in tax, and recapture amounts states who have relatively simple tax re-
reported elsewhere on your return, you related to certain investment credits. turns reporting only certain types of in-
will enter those amounts on Schedule 1, If you reported an excessive payment, come and claiming certain credits and
line 8v. See the instructions for Schedule an increase in tax, and/or recapture deductions. See IRS.gov/DirectFile for
1, line 8v. amount related to certain credits on information about additional states that
Exception to the 10% additional tax Form 4255, you will also need to report have joined, and the new tax situations
for early distributions. Beginning in those amounts on Schedule 2. See the Direct File added to the service for the
2024, the exception to the 10% addition- 2024 tax year.

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FREE WAYS

To File Your Taxes

Direct File
Direct File is an option for eligible taxpayers to le their federal tax returns online, securely
with the IRS.

Go to IRS.gov/DirectFile to see if you qualify and for more information.

Free File
If you meet the adjusted gross income requirement, you may be able to use free tax
preparation software to prepare and e-ﬁle your tax return.

Go to IRS.gov/FreeFile to see if you qualify and for more information, including a list of
Free File trusted partners.

Free Fillable Forms
Available for any income level, Free Fillable Forms allows people who are experienced in
preparing their own tax returns to prepare and e-ﬁle their federal tax return.

Go to IRS.gov/FreeFile for more information, including what you need to use Free Fillable Forms.

VITA and TCE
The VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly)
programs offer free basic tax return preparation for certain individuals.

Go to IRS.gov/VITA to see if you qualify and to ﬁnd a VITA/TCE site near you.

Go to IRS.gov/Payments
to see all your online payment options.

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                                              These rules apply to all U.S. citizens, regardless of where they live, and resident ali-
Filing                                        ens.
                                                                  Have you tried IRS e-file? It's the fastest way to get your refund 
Requirements                                                      and it's free if you are eligible. Visit IRS.gov for details.

                                              your child doesn't have to file a return.        If  you e-file  your  return,  there  is  no 
                                              For  details,  use Tax  Topic  553  or  see      need to mail it. However, if you choose 
Do You Have To File?                          Form 8814.                                       to mail it instead, filing instructions and 
Use Chart A, B, or C to see if you must       A  child  born  on  January  1,  2001,  is       addresses are at the end of these instruc-
file a return. U.S. citizens who lived in     considered  to  be  age  24  at  the  end  of    tions.
or  had  income  from  a  U.S.  territory     2024. Do not use Form 8814 for such a                    The chart at the end of these in-
should see Pub. 570. Residents of Puerto      child.                                           TIP     structions  provides  the  current 
Rico can use Tax Topic 901 to see if they                                                              address for mailing your return. 
must file.                                    Resident aliens.   These rules also apply 
                                                                                               Use these addresses for Forms 1040 or 
                                              if  you  were  a  resident  alien.  Also,  you 
                                                                                               1040-SR  filed  in  2025.  The  address  for 
    Even  if  you  do  not  otherwise         may qualify for certain tax treaty bene-
                                                                                               returns filed after 2025 may be different. 
TIP have to file a return, you should         fits. Generally, you are a resident alien if 
                                                                                               See IRS.gov/Form1040 for any updates.
    file  one  to  get  a  refund  of  any    you meet either the green card test or the 
federal income tax withheld. You should       substantial  presence  test  for  2024.  See 
also file if you are eligible for any of the  Pub. 519 for details.                            What if You Can't File on 
following credits.                                                                             Time?
                                              Nonresident aliens and dual-status ali-
 • Earned income credit.                                                                       You  can  get  an  automatic  6-month  ex-
                                              ens. These rules also apply if you were 
 • Additional child tax credit.                                                                tension if, no later than the date your re-
                                              a nonresident alien or a dual-status alien 
 • American opportunity credit.                                                                turn is due, you file Form 4868. If you 
                                              and both of the following apply.
 • Premium tax credit.                                                                         want to apply for an extension electroni-
                                              • You were married to a U.S. citizen             cally, see Form 4868 for details.
 See  Pub.  501  for  details.  Also  see     or resident alien at the end of 2024.
Pub. 501 if you do not have to file but       • You elected to be taxed as a resi-                     An  automatic  6-month  exten-
received  a  Form  1099-B  (or  substitute    dent alien.                                      !       sion  to  file  doesn't  extend  the 
statement).                                   For  more  information,  see   Nonresident       CAUTION time  to  pay  your  tax.  If  you 
                                              aliens  and  dual-status  aliens,  later,  and   don’t  pay  your  tax  by  the  original  due 
Requirement  to  reconcile  advance           Pub. 519.                                        date of your return, you will owe interest 
payments  of  the  premium  tax  credit.                                                       on  the  unpaid  tax  and  may  owe  penal-
If you, your spouse with whom you are                 Specific  rules  apply  to  deter-       ties. See Form 4868.
filing a joint return, or a dependent was     !       mine if you are a resident alien, 
enrolled  in  coverage  through  the  Mar-    CAUTION nonresident  alien,  or  dual-sta-
                                                                                               If  you  are  a  U.S.  citizen  or  resident 
ketplace for 2024 and advance payments        tus  alien.  Most  nonresident  aliens  and      alien, you may qualify for an automatic 
of the premium tax credit were made for       dual-status  aliens  have  different  filing     extension  of  time  to  file  without  filing 
this coverage, you must file a 2024 re-       requirements and may have to file Form           Form  4868.  You  qualify  if,  on  the  due 
turn  and  attach  Form  8962.  You  (or      1040-NR.  Pub.  519  discusses  these  re-       date of your return, you meet one of the 
whoever  enrolled  you)  should  have  re-    quirements  and  other  information  to          following conditions.
ceived  Form  1095-A  from  the  Market-      help aliens comply with U.S. tax law.                  You live outside the United States 
                                                                                               •
place with information about your cov-                                                         and Puerto Rico and your main place of 
erage and any advance payments.                                                                business  or  post  of  duty  is  outside  the 
 You  must  attach  Form  8962  even  if                                                       United States and Puerto Rico.
someone else enrolled you, your spouse,       When and Where                                   • You are in military or naval service 
                                                                                               on  duty  outside  the  United  States  and 
or your dependent. If you are a depend-       Should You File?
ent  who  is  claimed  on  someone  else's                                                     Puerto Rico.
2024  return,  you  do  not  have  to  attach File Form 1040 or 1040-SR by April 15,           This  extension  gives  you  an  extra  2 
Form 8962.                                    2025. If you file after this date, you may       months to file and pay the tax, but inter-
Exception  for  certain  children  under      have  to  pay  interest  and  penalties.  See    est will be charged from the original due 
age 19 or full-time students. If certain      Interest and Penalties, later.                   date of the return on any unpaid tax. You 
conditions  apply,  you  can  elect  to  in-                                                   must  include  a  statement  showing  that 
clude  on  your  return  the  income  of  a   If you were serving in, or in support            you  meet  the  requirements.  If  you  are 
child who was under age 19 at the end         of, the U.S. Armed Forces in a designa-          still unable to file your return by the end 
of 2024 or was a full-time student under      ted  combat  zone  or  contingency  opera-       of  the  2-month  period,  you  can  get  an 
age 24 at the end of 2024. To do so, use      tion,  you  may  be  able  to  file  later.  See additional 4 months if, no later than June 
Form  8814.  If  you  make  this  election,   Pub. 3 for details.                              16,  2025,  you  file  Form  4868.  This 

8

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4-month extension of time to file doesn't     Air A.M., UPS Worldwide Express Plus,           To check for any updates to the list of 
extend  the  time  to  pay  your  tax.  See   and UPS Worldwide Express.                   designated  private  delivery  services,  go 
Form 4868.                                    • FedEx First Overnight, FedEx Pri-          to IRS.gov/PDS. For the IRS mailing ad-
                                              ority  Overnight,  FedEx  Standard  Over-    dress to use if you’re using a private de-
Private Delivery Services                     night, FedEx 2 Day, FedEx International      livery   service,   go        to IRS.gov/
If  you  choose  to  mail  your  return,  you Next  Flight  Out,  FedEx  International     PDSStreetAddresses.
can use certain private delivery services     Priority,  FedEx  International  First,  and 
                                                                                              The  private  delivery  service  can  tell 
designated by the IRS to meet the “time-      FedEx International Economy.
                                                                                           you how to get written proof of the mail-
ly  mailing  treated  as  timely  filing/     • DHL  Express  9:00,  DHL  Express 
                                                                                           ing date.
paying”  rule  for  tax  returns  and  pay-   10:30,  DHL  Express  12:00,  DHL  Ex-
ments.  These  private  delivery  services    press  Worldwide,  DHL  Express  Enve-                Only  the  U.S.  Postal  Service 
include only the following.                   lope, DHL Import Express 10:30, DHL             !     can  deliver  to  P.O.  boxes.  You 
• UPS  Next  Day  Air  Early  A.M.,           Import Express 12:00, and DHL Import         CAUTION  can't  use  a  private  delivery 
UPS Next Day Air, UPS Next Day Air            Express Worldwide.                           service to make tax payments required to 
Saver, UPS 2nd Day Air, UPS 2nd Day                                                        be sent to a P.O. box.

Chart A—For Most People

                                              AND at the end of 2024                       THEN file a return if your gross  
IF your filing status is . . .                you were* . . .                              income** was at least . . .
                                              under 65                                              $14,600
Single
                                              65 or older                                           16,550
                                              under 65 (both spouses)                               $29,200
Married filing jointly***                     65 or older (one spouse)                              30,750
                                              65 or older (both spouses)                            32,300
Married filing separately                     any age                                                        $5
                                              under 65                                              $21,900
Head of household 
                                              65 or older                                           23,850
                                              under 65                                              $29,200
Qualifying surviving spouse
                                              65 or older                                            30,750
*If you were born on January 1, 1960, you are considered to be age 65 at the end of 2024. (If your spouse died in 2024 or 
if you are preparing a return for someone who died in 2024, see Pub. 501.)
**Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from 
tax, including any income from sources outside the United States or from the sale of your main home (even if you can 
exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and 
you lived with your spouse at any time in 2024, or (b) one-half of your social security benefits plus your other gross 
income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the 
instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income. 
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, 
for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your 
income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn't live with your spouse at the end of 2024 (or on the date your spouse died) and your gross income was at 
least $5, you must file a return regardless of your age.

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Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes 
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. 
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the 
total of your unearned and earned income.
Single dependents. Were youeither age 65 or older  orblind?
       No. You must file a return if any of the following apply.
          •    Your unearned income was over $1,300.
          •    Your earned income was over $14,600.
          •    Your gross income was more than the larger of—
               • $1,300, or
               • Your earned income (up to $14,150) plus $450.
       Yes. You must file a return if any of the following apply.
          •    Your unearned income was over $3,250 ($5,200 if 65 or older and blind).
          •    Your earned income was over $16,550 ($18,500 if 65 or older and blind).
          •    Your gross income was more than the larger of—
               • $3,250 ($5,200 if 65 or older and blind), or
               • Your earned income (up to $14,150) plus $2,400 ($4,350 if 65 or older and blind).
Married dependents. Were youeither age 65 or older  orblind?
       No. You must file a return if any of the following apply.
          •    Your unearned income was over $1,300.
          •    Your earned income was over $14,600.
          •    Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
          •    Your gross income was more than the larger of— 
               • $1,300, or
               • Your earned income (up to $14,150) plus $450.
       Yes. You must file a return if any of the following apply.
          •    Your unearned income was over $2,850 ($4,400 if 65 or older and blind).
          •    Your earned income was over $16,150 ($17,700 if 65 or older and blind).
          •    Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
          •    Your gross income was more than the larger of—
               • $2,850 ($4,400 if 65 or older and blind), or
               • Your earned income (up to $14,150) plus $2,000 ($3,550 if 65 or older and blind).

10

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Chart C—Other Situations When You Must File
You must file a return if any of the conditions below apply for 2024.

1. You owe any special taxes, including any of the following (see the instructions for Schedule 2).
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
c. Household employment taxes.
d. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer
who didn't withhold these taxes.
e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life
insurance and additional taxes on health savings accounts.
f. Recapture taxes.
2. You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA
distributions.
3. You had net earnings from self-employment of at least $400.
4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from
employer social security and Medicare taxes.
5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
advance payments.
6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you
are paying in installments under section 965(h) or deferred by making an election under section 965(i).
7. You purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by
transferring the credit to the dealer. See Form 8936 and Schedule A (Form 8936).

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                                                       Also see the instructions for Schedule 1 through Schedule 3 that follow the 
Line                                           !       Form 1040 and 1040-SR instructions.
                                               CAUTION
Instructions                                   What form to file.  Everyone can file Form 1040. Form 1040-SR is available to you if 
                                               you were born before January 2, 1960.
for                                            Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 
                                               through  December  31,  2024,  enter  the  beginning  and  ending  months  of  your  fiscal 
Forms 1040                                     year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.
                                               Write-in information. If you need to write a word, code, and/or dollar amount on 
and 1040-SR                                    Form  1040  or  1040-SR  to  explain  an  item  of  income  or  deduction,  but  don't  have 
                                               enough space to enter the word, code, and/or dollar amount, you can put an asterisk 
                                               next to the applicable line number and put a footnote at the bottom of page 2 of your 
                                               tax return indicating the line number and the word, code, and/or dollar amount you 
                                               need to enter.
                                               Section references are to the Internal Revenue Code.

                                               enter any other information on that line,       years after the year of death, except for 
                                               but also complete the spaces below that         estate tax return purposes.
Name and Address                               line. Don’t abbreviate the country name. 
                                               Follow the country’s practice for enter-
Print  or  type  the  information  in  the 
                                               ing the postal code and the name of the 
spaces provided. If you are married fil-                                                       Social Security 
                                               province, county, or state.
ing a separate return, enter your spouse's 
name in the entry space below the filing       Death of a Taxpayer                             Number (SSN)
status checkboxes instead of below your        If a taxpayer died before filing a return       An  incorrect  or  missing  SSN  can  in-
name. If you are currently incarcerated,       for  2024,  the  taxpayer's  spouse  or  per-   crease  your  tax,  reduce  your  refund,  or 
enter  your  inmate  identifying  number       sonal representative may have to file and       delay your refund. To apply for an SSN, 
near your last name.                           sign a return for that taxpayer. A person-      fill  in  Form  SS-5  and  return  it,  along 
        If  you  filed  a  joint  return  for  al representative can be an executor, ad-       with  the  appropriate  evidence  docu-
TIP     2023 and you are filing a joint        ministrator, or anyone who is in charge         ments,  to  the  Social  Security  Adminis-
        return  for  2024  with  the  same     of  the  deceased  taxpayer's  property.  If    tration  (SSA).  You  can  get  Form  SS-5 
spouse, be sure to enter your names and        the deceased taxpayer didn't have to file       online  at SSA.gov/forms/ss-5.pdf,  from 
SSNs in the same order as on your 2023         a  return  but  had  tax  withheld,  a  return  your local SSA office, or by calling the 
return.                                        must be filed to get a refund. The person       SSA  at  800-772-1213.  It  usually  takes 
                                               who  files  the  return  must  enter  “De-      about  2  weeks  to  get  an  SSN  once  the 
Name Change                                    ceased,”  the  deceased  taxpayer's  name,      SSA  has  all  the  evidence  and  informa-
If  you  changed  your  name  because  of      and  the  date  of  death  across  the  top  of tion it needs.
marriage, divorce, etc., be sure to report     the return. If this information isn't provi-    Check  that  both  the  name  and  SSN 
the  change  to  the  Social  Security  Ad-    ded, it may delay the processing of the         on your Forms 1040 or 1040-SR, W-2, 
ministration (SSA) before filing your re-      return.                                         and 1099 agree with your social security 
turn. This prevents delays in processing       If your spouse died in 2024 and you             card.  If  they  don’t,  certain  deductions 
your  return  and  issuing  refunds.  It  also didn't remarry in 2024, or if your spouse       and  credits  on  Form  1040  or  1040-SR 
safeguards  your  future  social  security     died  in  2025  before  filing  a  return  for  may  be  reduced  or  disallowed  and  you 
benefits.                                      2024, you can file a joint return. A joint      may  not  receive  credit  for  your  social 
                                               return  should  show  your  spouse's  2024      security  earnings.  If  your  Form  W-2 
Address Change                                 income  before  death  and  your  income        shows an incorrect SSN or name, notify 
If you plan to move after filing your re-      for all of 2024. Enter “Filing as surviv-       your employer or the form-issuing agent 
turn, use Form 8822 to notify the IRS of       ing spouse” in the area where you sign          as  soon  as  possible  to  make  sure  your 
your new address.                              the return. If someone else is the person-      earnings  are  credited  to  your  social  se-
                                               al representative, they must also sign.         curity  record.  If  the  name  or  SSN  on 
P.O. Box                                                                                       your  social  security  card  is  incorrect, 
Enter your box number only if your post        All  payers  of  income,  including  fi-
                                                                                               call the SSA.
office doesn't deliver mail to your home.      nancial institutions, should be promptly 
                                               notified  of  the  taxpayer's  death.  This     Once you are issued an SSN, use it to 
Foreign Address                                will  ensure  the  proper  reporting  of  in-   file your tax return. Use your SSN to file 
If you have a foreign address, enter the       come earned by the taxpayer's estate or         your  tax  return  even  if  your  SSN  does 
city name on the appropriate line. Don’t       heirs.  A  deceased  taxpayer's  social  se-    not authorize employment or if you have 
                                               curity number shouldn't be used for tax         been issued an SSN that authorizes em-

12                                                                        Need more information or forms? Visit IRS.gov.

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ployment  and  you  lose  your  employ-         butions from individuals and groups and          • You  were  married  at  the  end  of 
ment  authorization.  An  ITIN  won’t  be       places  candidates  on  an  equal  financial     2024 and your spouse died in 2025 be-
issued to you once you have been issued         footing in the general election. The fund        fore filing a 2024 return.
an SSN. If you received your SSN after          also helps pay for pediatric medical re-
                                                                                                 A married couple filing jointly report 
previously  using  an  ITIN,  stop  using       search. If you want $3 to go to this fund, 
                                                                                                 their combined income and deduct their 
your ITIN. Use your SSN instead.                check  the  box.  If  you  are  filing  a  joint 
                                                                                                 combined allowable expenses on one re-
                                                return, your spouse can also have $3 go 
                                                                                                 turn. They can file a joint return even if 
IRS Individual Taxpayer                         to the fund. If you check a box, your tax 
                                                                                                 only  one  had  income  or  if  they  didn't 
Identification Numbers                          or refund won't change.
                                                                                                 live  together  all  year.  However,  both 
(ITINs) for Aliens                                                                               persons must sign the return. Once you 
If you are a nonresident or resident alien                                                       file  a  joint  return,  you  can't  choose  to 
and you don’t have and aren’t eligible to       Filing Status                                    file  separate  returns  for  that  year  after 
get an SSN, you must apply for an ITIN.                                                          the due date of the return.
It takes about 7 weeks to get an ITIN.          Check only the filing status that applies 
                                                                                                 Joint  and  several  tax  liability. If  you 
                                                to  you.  The  ones  that  will  usually  give 
                                                                                                 file  a  joint  return,  both  you  and  your 
If you already have an ITIN, enter it           you the lowest tax are listed last.
                                                                                                 spouse are generally responsible for the 
wherever your SSN is requested on your          • Married filing separately.
                                                                                                 tax and interest or penalties due on the 
tax return.                                     • Single.
                                                                                                 return.  This  means  that  if  one  spouse 
Some ITINs must be renewed. If you              • Head of household.
                                                                                                 doesn't  pay  the  tax  due,  the  other  may 
haven't used your ITIN on a federal tax         • Married filing jointly.
                                                                                                 have to. Or, if one spouse doesn't report 
return  at  least  once  for  tax  years  2021, • Qualifying surviving spouse.
                                                                                                 the correct tax, both spouses may be re-
                                                For information about marital status, see 
2022, or 2023, it has expired and must                                                           sponsible  for  any  additional  taxes  as-
                                                Pub. 501.
be renewed if you need to file a federal                                                         sessed by the IRS. You may want to file 
tax return. You don't need to renew your              More than one filing status can            separately if:
ITIN if you don't need to file a federal        TIP   apply  to  you.  You  can  choose          • You  believe  your  spouse  isn't  re-
tax return. You can find more informa-                the  one  for  which  you  qualify         porting all of their income, or
tion at IRS.gov/ITIN.                           that will give you the lowest tax.               • You  don’t  want  to  be  responsible 
                                                                                                 for any taxes due if your spouse doesn't 
An ITIN is for tax use only. It doesn't                                                          have enough tax withheld or doesn't pay 
                                                Single
entitle you to social security benefits or                                                       enough estimated tax.
change  your  employment  or  immigra-          You  can  check  the  “Single”  box  in  the 
tion status under U.S. law.                     Filing Status section on page 1 of Form          See  the  instructions  for Married  Filing 
                                                1040 or 1040-SR if any of the following          Separately.  Also  see  Innocent  Spouse 
For  more  information  on  ITINs,  in-         was true on December 31, 2024.                   Relief under General Information, later.
cluding  application,  expiration,  and  re-    • You were never married.                        Nonresident aliens and dual-status ali-
newal,  see  Form  W-7  and  its  instruc-      • You were legally separated accord-             ens. Generally,  a  married  couple  can't 
tions.                                          ing to your state law under a decree of          file  a  joint  return  if  either  spouse  is  a 
                                                divorce or separate maintenance. But if, 
If you receive an SSN after previous-                                                            nonresident alien at any time during the 
                                                at the end of 2024, your divorce wasn't 
ly using an ITIN, stop using your ITIN.                                                          year. However, you and your spouse can 
                                                final  (an  interlocutory  decree),  you  are 
Use your SSN instead. Visit a local IRS                                                          choose to be treated as U.S. residents for 
                                                considered  married  and  can't  check  the 
office  or  write  a  letter  to  the  IRS  ex-                                                  the entire year and file a joint return if 
                                                box.
plaining that you now have an SSN and                                                            one  spouse  was  a  nonresident  alien  at 
want all your tax records combined un-          • You were widowed before January                the end of the taxable year (the nonresi-
                                                1,  2024,  and  didn't  remarry  before  the 
der your SSN. Details about what to in-                                                          dent  spouse)  and  the  other  was  a  U.S. 
                                                end  of  2024.  But  if  you  have  a  child, 
clude with the letter and where to mail it                                                       citizen or resident at the end of the taxa-
                                                you  may  be  able  to  use  the  qualifying 
are at IRS.gov/ITIN.                                                                             ble year. This choice remains in effect in 
                                                surviving  spouse  filing  status.  See  the     subsequent  years  until  terminated.  You 
Nonresident Alien Spouse                        instructions  for Qualifying  Surviving          and your spouse can also choose to file 
If  your  spouse  is  a  nonresident  alien,    Spouse, later.                                   as  U.S.  residents  for  the  entire  year  if 
your spouse must have either an SSN or          Married Filing Jointly                           both of you are U.S. citizens or residents 
an ITIN if:                                                                                      at  the  end  of  the  year  and  either  (or 
                                                You can check the “Married filing joint-
• You file a joint return, or                                                                    both)  of  you  were  a  nonresident  at  the 
                                                ly”  box  in  the Filing  Status  section  on 
• Your spouse is filing a separate re-                                                           beginning  of  the  year  (the  dual-status 
                                                page 1 of Form 1040 or 1040-SR if any 
turn.                                                                                            spouse(s)).  You  can  only  make  this 
                                                of the following apply.                          choice for 1 year, and it does not apply 
Presidential Election                           • You  were  married  at  the  end  of           to any future years.
                                                2024,  even  if  you  didn't  live  with  your 
Campaign Fund                                                                                    If you and your spouse are making ei-
                                                spouse at the end of 2024.
This  fund  helps  pay  for  Presidential           Your spouse died in 2024 and you             ther  of  these  choices  to  be  treated  as 
                                                •
election  campaigns.  The  fund  reduces        didn't remarry in 2024.                          U.S. residents for 2024, check the box in 
candidates'  dependence  on  large  contri-                                                      the Filing  Status  section  and  enter  the 

Need more information or forms? Visit IRS.gov.                                                                                        13

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name of the nonresident spouse or du- You may be able to file as head b. Any person who is your depend-
al-status spouse(s) (whichever applies to TIP of household if you had a child ent only because the person lived with
you) in the entry space. Also check the living with you and you lived you for all of 2024; or
box and enter their name if you and your apart from your spouse during the last 6 c. Any person you claimed as a de-
nonresident spouse made the choice to months of 2024. See Married persons pendent under a multiple support agree-
be treated as residents in a prior year and who live apart, later. ment. See Who Qualifies as Your De-
the choice remains in effect. pendent, later.
To make either choice for 2024, Head of Household 2. Your unmarried qualifying child
You can check the “Head of household”
! you and your spouse must file a who isn't your dependent.
CAUTION joint return and attach a state- box in the Filing Status section on 3. Your married qualifying child
ment, signed by both spouses, to your re- page 1 of Form 1040 or 1040-SR if you who isn't your dependent only because
turn. To find out what information must are unmarried and provide a home for you can be claimed as a dependent on
be included in the statement, as well as certain other persons. You are consid- someone else's 2024 return.
more information on these choices, see ered unmarried for this purpose if any of
Nonresident Spouse Treated as a Resi- the following applies. 4. Your qualifying child who, even
dent for nonresident aliens and Choos- • You were legally separated accord- though you are the custodial parent, isn't
ing Resident Alien Status for dual-status ing to your state law under a decree of your dependent because of the rule for
aliens in Pub. 519. divorce or separate maintenance at the Children of divorced or separated pa-
end of 2024. But if, at the end of 2024, rents under Who Qualifies as Your De-
Married Filing Separately your divorce wasn't final (an interlocuto- pendent, later.
ry decree), you are considered married. If the child isn't claimed as your de-
Check the “Married filing separately”
box in the Filing Status section on • You are married but lived apart pendent, enter the child's name in the en-
from your spouse for the last 6 months try space below the filing status check-
page 1 of Form 1040 or 1040-SR if you
of 2024 and you meet the other rules un- boxes. If you don’t enter the name, it
are married, at the end of 2024, and file
der Married persons who live apart, lat- will take us longer to process your re-
a separate return. Enter your spouse’s
er. turn.
name in the entry space below the filing
status checkboxes. Be sure to enter your • You are married and your spouse
was a nonresident alien at any time dur- Qualifying child. To find out if some-
spouse’s SSN or ITIN in the space for one is your qualifying child, see Step 1
ing the year and the election to treat the
spouse’s SSN on Form 1040 or under Who Qualifies as Your Dependent,
alien spouse as a resident alien is not
1040-SR. If your spouse doesn’t have later.
made. See Nonresident aliens and du-
and isn’t required to have an SSN or
al-status aliens, earlier.
ITIN, enter “NRA” in the entry space Dependent. To find out if someone is
Check the “Head of household” box on-
below the filing status checkboxes. your dependent, see Who Qualifies as
ly if you are unmarried (or considered Your Dependent, later.
For electronic filing, enter the spou- unmarried) and either Test 1 or Test 2
The dependents you claim are
se's name or “NRA” if the spouse applies.
doesn’t have an SSN or ITIN in the en- TIP those you list by name and SSN
Test 1. You paid over half the cost of
try space below the filing status check- in the Dependents section on
keeping up a home that was the main
boxes. Form 1040 or 1040-SR.
home for all of 2024 of your parent
If you are married and file a separate whom you can claim as a dependent, ex- Exception to time lived with you.
return, you generally report only your cept under a multiple support agreement Temporary absences by you or the other
own income, deductions, and credits. (see Who Qualifies as Your Dependent, person for special circumstances, such
Generally, you are responsible only for later). Your parent didn't have to live as school, vacation, business, medical
the tax on your own income. Different with you. care, military service, or detention in a
rules apply to people in community juvenile facility, count as time lived in
Test 2. You paid over half the cost of
property states; see Pub. 555. the home. Also see Kidnapped child, lat-
keeping up a home in which you lived
However, you will usually pay more and in which one of the following also er, under Who Qualifies as Your De-
tax than if you use another filing status lived for more than half of the year (if pendent, if applicable.
for which you qualify. Also, if you file a half or less, see Exception to time lived If the person for whom you kept up a
separate return, you can't take the stu- with you, later). home was born or died in 2024, you still
dent loan interest deduction or the edu- may be able to file as head of household.
1. Any person whom you can claim
cation credits, and you will only be able If the person is your qualifying child, the
as a dependent. But don’t include:
to take the earned income credit and child must have lived with you for more
child and dependent care credit in very a. Your child whom you claim as than half the part of the year the child
limited circumstances. You also can't your dependent because of the rule for was alive. If the person is anyone else,
take the standard deduction if your Children of divorced or separated pa- see Pub. 501. Similarly, if you adopted
spouse itemizes deductions. For situa- rents under Who Qualifies as Your De- the person for whom you kept up a
tions when you might want to file sepa- pendent, later; home in 2024, the person was lawfully
rately, see Joint and several tax liability, placed with you for legal adoption by
earlier.

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you in 2024, or the person was an eligi- 2. You have a child or stepchild (not tion by you in 2024, the child is consid-
ble foster child placed with you during a foster child) whom you can claim as a ered to have lived with you for all of
2024, the person is considered to have dependent or could claim as a dependent 2024 if your main home was this child's
lived with you for more than half of except that, for 2024: main home for the entire time since the
2024 if your main home was this per- a. The child had gross income of child was adopted or placed with you in
son’s main home for more than half the $5,050 or more, 2024.
time since the person was adopted or Keeping up a home. To find out what
b. The child filed a joint return, or
placed with you in 2024. is included in the cost of keeping up a
c. You could be claimed as a de-
Keeping up a home. To find out what home, see Pub. 501.
pendent on someone else’s return.
is included in the cost of keeping up a
home, see Pub. 501. If the child isn’t claimed as your de- Digital Assets
pendent, enter the child’s name in the Digital assets are any digital representa-
Married persons who live apart. Even entry space below the filing status tions of value that are recorded on a
if you weren’t divorced or legally sepa- checkboxes. If you don’t enter the name, cryptographically secured distributed
rated at the end of 2024, you are consid- it will take us longer to process your re- ledger or any similar technology. For ex-
ered unmarried if all of the following turn. ample, digital assets include non-fungi-
apply. ble tokens (NFTs) and virtual currencies,
• You lived apart from your spouse 3. This child lived in your home for
for the last 6 months of 2024. Tempora- all of 2024. If the child didn't live with such as cryptocurrencies and stable-
ry absences for special circumstances, you for the required time, see Exception coins. If a particular asset has the char-
such as for business, medical care, to time lived with you, later. acteristics of a digital asset, it will be
treated as a digital asset for federal in-
school, or military service, count as time 4. You paid over half the cost of come tax purposes.
lived in the home. keeping up your home.
Check the “Yes” box next to the
• You file a separate return from 5. You could have filed a joint re- question on digital assets on page 1 of
your spouse. turn with your spouse the year your Form 1040 or 1040-SR if at any time
• You paid over half the cost of spouse died, even if you didn't actually during 2024, you (a) received (as a re-
keeping up your home for 2024. do so. ward, award, or payment for property or
• Your home was the main home of
your child, stepchild, or foster child for If your spouse died in 2024, you can't services); or (b) sold, exchanged, or oth-
more than half of 2024 (if half or less, file as qualifying surviving spouse. In- erwise disposed of a digital asset (or any
see Exception to time lived with you, stead, see the instructions for Married financial interest in any digital asset).
earlier). Filing Jointly, earlier. For example, check “Yes” if at any
• You can claim this child as your Adopted child. An adopted child is al- time during 2024 you:
dependent or could claim the child ex- ways treated as your own child. An • Received digital assets as payment
cept that the child's other parent can adopted child includes a child lawfully for property or services provided;
claim the child under the rule for Chil- placed with you for legal adoption. • Received digital assets as a result
dren of divorced or separated parents Dependent. To find out if someone is of a reward or award;
under Who Qualifies as Your Dependent, your dependent, see Who Qualifies as • Received new digital assets as a
later. Your Dependent, later. result of mining, staking, and similar ac-
tivities;
Adopted child. An adopted child is The dependents you claim are Received digital assets as a result
•
always treated as your own child. An TIP those you list by name and SSN of a hard fork;
adopted child includes a child lawfully in the Dependents section on Disposed of digital assets in ex-
•
placed with you for legal adoption. Form 1040 or 1040-SR. change for property or services;
Foster child. A foster child is any Exception to time lived with you. • Disposed of a digital asset in ex-
child placed with you by an authorized Temporary absences by you or the child change or trade for another digital asset;
placement agency or by judgment, de- for special circumstances, such as • Sold a digital asset; or
cree, or other order of any court of com- school, vacation, business, medical care, • Otherwise disposed of any other fi-
petent jurisdiction. military service, or detention in a juve- nancial interest in a digital asset.
Qualifying Surviving nile facility, count as time lived in the You have a financial interest in a dig-
home. Also see Kidnapped child, later, ital asset if you are the owner of record
Spouse under Who Qualifies as Your Dependent, of a digital asset, or have an ownership
You can check the “Qualifying surviving if applicable. stake in an account that holds one or
spouse” box in the Filing Status section A child is considered to have lived more digital assets, including the rights
on page 1 of Form 1040 or 1040-SR and with you for all of 2024 if the child was and obligations to acquire a financial in-
use joint return tax rates for 2024 if all born or died in 2024 and your home was terest, or you own a wallet that holds
of the following apply. the child's home for the entire time the digital assets.
1. Your spouse died in 2022 or 2023 child was alive. Similarly, if you adop- The following actions or transactions
and you didn't remarry before the end of ted the child in 2024, or the child was in 2024, alone, generally don’t require
2024. lawfully placed with you for legal adop- you to check “Yes”:

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• Holding a digital asset in a wallet          Single and Married Filing                       your  spouse  isn't  considered  age  65. 
or account;                                                                                    Don’t check the box.
                                               Jointly
• Transferring  a  digital  asset  from                                                        Death of taxpayer in 2024.    If you are 
one wallet or account you own or con-          If you or your spouse (if you are married 
                                                                                               preparing a return for someone who died 
trol to another wallet or account that you     and filing a joint return) can be claimed 
                                                                                               in 2024, see Pub. 501 before completing 
own or control; or                             as a dependent on someone else’s return, 
                                                                                               the standard deduction information.
• Purchasing  digital  assets  using           check the appropriate box in the Stand-
U.S.  or  other  real  currency,  including    ard Deduction section.                          Blindness
through  the  use  of  electronic  platforms                                                   If you weren’t totally blind as of Decem-
such as PayPal and Venmo.                      If you are married and file a joint re-
                                               turn, you can be claimed as a dependent         ber 31, 2024, you must get a statement 
        Do not leave the question unan-        on someone else's return if you file the        certified  by  your  eye  doctor  (ophthal-
!       swered. You must answer “Yes”          joint  return  only  to  claim  a  refund  of   mologist or optometrist) that:
CAUTION or “No” by checking the appro-         withheld  income  tax  or  estimated  tax       • You can't see better than 20/200 in 
priate box. For more information, go to        paid.                                           your  better  eye  with  glasses  or  contact 
IRS.gov/VirtualCurrencyFAQs.                                                                   lenses, or
                                               If you were a dual-status alien, check          • Your field of vision is 20 degrees 
                                               the  “Spouse  itemizes  on  a  separate  re-    or less.
How To Report Digital Asset                    turn  or  you  were  a  dual-status  alien”     If  your  eye  condition  isn't  likely  to 
Transactions                                   box. If you were a dual-status alien and        improve  beyond  the  conditions  listed 
If, in 2024, you disposed of any digital       you file a joint return with your spouse        above, you can get a statement certified 
asset, which you held as a capital asset,      who was a U.S. citizen or resident alien        by your eye doctor (ophthalmologist or 
through  a  sale,  trade,  exchange,  pay-     at  the  end  of  2024  and  you  and  your     optometrist)  to  this  effect  instead.  You 
ment, or other transfer, check “Yes” and       spouse agree to be taxed on your com-           must  keep  the  statement  for  your  re-
use Form 8949 to calculate your capital        bined  worldwide  income,  don’t  check         cords.
gain or loss and report that gain or loss      the box. See Nonresident aliens and du-
on Schedule D (Form 1040).                     al-status  aliens,  earlier,  for  more  infor- If  you  receive  a  notice  or  letter  but 
If  you  received  any  digital  asset  as     mation  on  making  the  election  for  you     you would prefer to have it in Braille or 
compensation for services or disposed of       and  your  spouse  to  be  taxed  on  your      large print, you can use Form 9000, Al-
any digital asset that you held for sale to    combined worldwide income.                      ternative  Media  Preference,  to  request 
customers  in  a  trade  or  business,  you                                                    notices  in  an  alternative  format  includ-
must report the income as you would re-        Age/Blindness                                   ing  Braille,  large  print,  audio,  or  elec-
port other income of the same type (for        If you or your spouse (if you are married       tronic.  You  can  attach  Form  9000  to 
example,  W-2  wages  on  Form  1040  or       and filing a joint return) were born be-        your return or mail it separately.
1040-SR,  line  1a,  or  inventory  or  serv-  fore  January  2,  1960,  or  were  blind  at   • You can download, or view online, 
ices on Schedule C).                           the  end  of  2024,  check  the  appropriate    tax  forms  and  publications  in  a  variety 
If  you  received  ordinary  income  in        boxes  on  the  line  labeled  “Age/Blind-      of  formats  including  text-only,  Braille 
connection  with  digital  assets  that  isn't ness.”                                          ready  files,  browser-friendly  HTML 
                                                                                               (other  than  tax  forms),  accessible  PDF, 
reported  elsewhere  on  your  return,  see    Don’t  check  any  boxes  for  your             and large print.
the instructions for Schedule 1, line 8v.      spouse  if  your  filing  status  is  head  of 
If you disposed of any digital asset by        household.                                      Married Filing Separately
gift,  you  may  be  required  to  file  Form  Death  of  spouse  in  2024. If  your           If your filing status is married filing sep-
709.  See Who  Must  File  and Transfers       spouse was born before January 2, 1960,         arately and your spouse itemizes deduc-
Subject to the Gift Tax in the Instructions    but died in 2024 before reaching age 65,        tions on their return, check the “Spouse 
for Form 709 for more information.             don’t  check  the  box  that  says  “Spouse     itemizes  on  a  separate  return  or  you 
                                               was born before January 2, 1960.”               were a dual-status alien” box.
                                               A  person  is  considered  to  reach  age       If your filing status is married filing 
Standard Deduction                             65  on  the  day  before  the  person’s  65th   separately and your spouse was born be-
                                               birthday.                                       fore January 2, 1960, or was blind at the 
        If you are filing Form 1040-SR, 
                                               Example.     Your  spouse  was  born  on        end  of  2024,  you  can  check  the  appro-
TIP     you can find a Standard Deduc-
                                               February 14, 1959, and died on February         priate box(es) on the line labeled “Age/
        tion  Chart  on  the  last  page  of 
                                               13, 2024. Your spouse is considered age         Blindness”  if  your  spouse  had  no  in-
that  form.  Don’t  file  the  Standard  De-
                                               65 at the time of death. Check the appro-       come,  isn't  filing  a  return,  and  can't  be 
duction Chart with your return.
                                               priate box for your spouse. However, if         claimed as a dependent on another per-
                                               your spouse died on February 12, 2024,          son's return.

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Who Qualifies as Your                                                       Step 1
                                                                                     Do You Have a Qualifying 
Dependent
                                                                                     Child?
Dependents, Qualifying Child for Child Tax 
Credit, and Credit for Other Dependents                                                      A qualifying child is your...
Follow the steps below to find out if a person qualifies as your            Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half 
dependent  and  to  find  out  if  your  dependent  qualifies  you  to      brother, half sister, or a descendant of any of them (for example, your grandchild, 
take  the  child  tax  credit  or  the  credit  for  other  dependents.  If                     niece, or nephew)
you have more than four dependents, check the box under De-
pendents  on  page  1  of  Form  1040  or  1040-SR  and  include  a                                      AND
statement  showing  the  information  required  in  columns  (1) 
through (4).
    The dependents you claim are those you list by name                                                  was ...
TIP and SSN in the  Dependents section on Form 1040 or                               Under age 19 at the end of 2024 and younger than you 
    1040-SR.                                                                              (or your spouse if filing jointly)
                                                                                                         or
Before  you  begin. See  the  definition  of Social  security  num-         Under age 24 at the end of 2024, a student (defined later), and younger than you 
ber, later. If you want to claim the child tax credit or the credit                       (or your spouse if filing jointly)
for  other  dependents,  you  (and  your  spouse  if  filing  jointly)                                   or
must have an SSN or ITIN issued on or before the due date of                         Any age and permanently and totally disabled (defined later)
your 2024 return (including extensions). If an ITIN is applied 
for on or before the due date of a 2024 return (including exten-                                         AND
sions) and the IRS issues an ITIN as a result of the application, 
the IRS will consider the ITIN as issued on or before the due 
date of the return.
                                                                            Who didn't provide over half of their own support for 2024 (see Pub. 501)

                                                                                                         AND

                                                                                          Who isn't filing a joint return for 2024 
                                                                            or is filing a joint return for 2024 only to claim a refund of withheld income tax or 
                                                                                     estimated tax paid (see Pub. 501 for details and examples)

                                                                                                         AND

                                                                            Who lived with you for more than half of 2024. If the child didn't live with you 
                                                                            for the required time, see Exception to time lived with you, later.

                                                                                     If the child meets the conditions to be a qualifying child of any 
                                                                                     other person (other than your spouse if filing jointly) for 2024, see 
                                                                            CAUTION! Qualifying child of more than one person,later.

                                                                            1. Do you have a child who meets the conditions to be your 
                                                                            qualifying child?
                                                                                     Yes. Go to Step 2.            No. Go to Step 4.

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                                                                    U.S. resident alien. If the child was adopted, see Exception 
Step 2 Is Your Qualifying Child Your                                to citizen test, later.)
                                                                    Yes.  Continue            No. STOP
       Dependent?                                                                           
                                                                                              You can’t claim the child 
1. Was the child a U.S. citizen, U.S. national, U.S. resident                                 tax credit or the credit for 
   alien, or a resident of Canada or Mexico? (See Pub. 519 for                                other dependents for this 
   the definition of a U.S. national or U.S. resident alien. If the                           child.
   child was adopted, see Exception to citizen test, later.)
   Yes.  Continue           No.           STOP                      3. Was the child under age 17 at the end of 2024?
                  
                            You can't claim this child              Yes.  Continue            No. You can claim the 
                            as a dependent.                                                  credit for other 
                                                                                              dependents for this child. 
                                                                                              Check the “Credit for 
2. Was the child married?                                                                     other dependents” box in 
                                                                                              column (4) of the 
   Yes. See Married         No.  Continue                                                     Dependents section on 
   person, later.                                                                            page 1 of Form 1040 or 
                                                                                              1040-SR for this person.
3. Are you filing a joint return for 2024?
   Yes. You can claim this  No.  Continue                           4. Did this child have an SSN valid for employment issued 
   child as a dependent.                                           before the due date of your 2024 return (including 
   Complete columns (1)                                             extensions)? (See Social Security Number, later.)
   through (3) of the                                               Yes. You can claim the    No. STOP
   Dependents section on                                            child tax credit for this 
   page 1 of Form 1040 or                                           person. Check the         You can claim the credit 
   1040-SR for this child.                                          “Child tax credit” box    for other dependents for 
   Then, go to Step 3.                                              in column (4) of the      this child. Check the 
                                                                    Dependents section on     “Credit for other 
                                                                    page 1 of Form 1040 or    dependents” box in 
4. Could you be claimed as a dependent on someone else's            1040-SR for this          column (4) of the 
   2024 tax return? (If the person who could claim you on their     person.                   Dependents section on 
   2024 tax return is not required to file, and isn't filing a 2024                           page 1 of Form 1040 or 
   tax return or is filing a 2024 return only to claim a refund of                            1040-SR for this person.
   withheld income tax or estimated tax paid, check “No.”)
   Yes. STOP                No. You can claim this 
                            child as a dependent. 
   You can't claim any      Complete columns (1) 
   dependents. Complete     through (3) of the 
   the rest of Form 1040 or Dependents section on 
   1040-SR and any          page 1 of Form 1040 or 
   applicable schedules.    1040-SR for this child. 
                            Then, go to Step 3.

Step 3 Does Your Qualifying Child
       Qualify You for the Child Tax 
       Credit or Credit for Other 
       Dependents?

1. Did the child have an SSN, ITIN, or adoption taxpayer 
   identification number (ATIN) issued on or before the due 
   date of your return (including extensions)? (Answer “Yes” if 
   you are applying for an ITIN or ATIN for the child on or 
   before the due date of your return (including extensions).)
   Yes.  Continue           No.           STOP
                  
                            You can’t claim the child 
                            tax credit or the credit for 
                            other dependents for this 
                            child.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident 
   alien? (See Pub. 519 for the definition of a U.S. national or 

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Step 4      Is Your Qualifying Relative                                               3. Was your qualifying relative married?
            Your Dependent?                                                           Yes. See Married          No.  Continue
                                                                                      person, later.                                     
                     A qualifying relative is your...

Son, daughter, stepchild, foster child, or a descendant of any of them (for           4. Are you filing a joint return for 2024?
                        example, your grandchild)
                                  or                                                  Yes.  You can claim       No.  Continue
                                                                                      this person as a                                   
Brother, sister, half brother, half sister, or a son or daughter of any of them (for  dependent. Complete 
                     example, your niece or nephew)                                   columns (1) through (3) 
                                  or                                                  of the Dependents 
                                                                                      section on page 1 of 
Father, mother, or an ancestor or sibling of either of them (for example, your        Form 1040 or 1040-SR. 
              grandmother, grandfather, aunt, or uncle)                               Then, go to Step 5.
                                  or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,         5. Could you be claimed as a dependent on someone else's 
father-in-law, mother-in-law, brother-in-law, or sister-in-law                        2024 tax return? (If the person who could claim you on their 
                                                                                      2024 tax return is not required to file, and isn't filing a 2024 
                                  or                                                  tax return or is filing a 2024 return only to claim a refund of 
Any other person (other than your spouse) who lived with you all year as a            withheld income tax or estimated tax paid, check “No.”)
member of your household if your relationship didn't violate local law. If the        Yes.   STOP               No. You can claim this 
person didn't live with you for the required time, see Exception to time lived with                             person as a dependent. 
                          you, later.                                                 You can't claim any       Complete columns (1) 
                                                                                      dependents. Complete      through (3) of the 
                          AND                                                         the rest of Form 1040 or  Dependents section on 
                                                                                      1040-SR and any           page 1 of Form 1040 or 
                                                                                      applicable schedules.     1040-SR. Then, go to 
                                                                                                                Step 5.
Who wasn't a qualifying child (see Step 1) of any taxpayer for 2024. For this 
purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income 
tax return and either doesn't file such a return or files only to get a refund of     Step 5 Does Your Qualifying Relative 
withheld income tax or estimated tax paid. See Pub. 501 for details and examples.
                                                                                             Qualify You for the Credit for 
                          AND                                                                Other Dependents?

                                                                                      1. Did your qualifying relative have an SSN, ITIN, or ATIN 
Who had gross income of less than $5,050 in 2024. If the person was permanently       issued on or before the due date of your 2024 return 
and totally disabled, see Exception to gross income test, later.                      (including extensions)? (Answer “Yes” if you are applying 
                                                                                      for an ITIN or ATIN for the qualifying relative on or before 
                                                                                      the return due date (including extensions).)
                          AND
                                                                                      Yes.  Continue            No.             STOP
                                                                                                       
                                                                                                                You can’t claim the 
For whom you provided over half of the person’s support in 2024. But see                                        credit for other 
Children of divorced or separated parents,Multiple support agreements, and                                      dependents for this 
                        Kidnapped child, later.                                                                 qualifying relative.

                                                                                      2. Was your qualifying relative a U.S. citizen, U.S. national, or 
                                                                                      U.S. resident alien? (See Pub. 519 for the definition of a 
1. Does any person meet the conditions to be your qualifying                          U.S. national or a U.S. resident alien. If your qualifying 
relative?                                                                             relative was adopted, see Exception to citizen test, later.)
Yes.  Continue                            No.          STOP                           Yes.  You can claim the   No.             STOP
                                                                                     credit for other 
                                                                                      dependents for this       You can’t claim the 
                                                                                      dependent. Check the      credit for other 
2. Was your qualifying relative a U.S. citizen, U.S. national,                        “Credit for other         dependents for this 
U.S. resident alien, or a resident of Canada or Mexico? (See                          dependents” box in        qualifying relative.
Pub. 519 for the definition of a U.S. national or U.S.                                column (4) of the 
resident alien. If your qualifying relative was adopted, see                          Dependents section on 
Exception to citizen test, later.)                                                    page 1 of Form 1040 or 
                                                                                      1040-SR for this 
Yes.  Continue                            No.          STOP                           person.
                        
                                          You can't claim this 
                                          person as a dependent.

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at night, rules for a child who is emancipated under state law,
Definitions and Special Rules and other details.
Adopted child. An adopted child is always treated as your own Post-1984 and pre-2009 decree or agreement. The decree
child. An adopted child includes a child lawfully placed with or agreement must state all three of the following.
you for legal adoption.
1. The noncustodial parent can claim the child as a depend-
Adoption taxpayer identification numbers (ATINs). If you ent without regard to any condition, such as payment of support.
have a dependent who was placed with you for legal adoption 2. The other parent won't claim the child as a dependent.
and you don’t know the dependent’s SSN, you must get an 3. The years for which the claim is released.
ATIN for the dependent from the IRS. See Form W-7A for de-
tails. If the dependent isn't a U.S. citizen or resident alien, apply The noncustodial parent must include all of the following pa-
for an ITIN instead using Form W-7. ges from the decree or agreement.
• Cover page (include the other parent's SSN on that page).
Children of divorced or separated parents. A child will be • The pages that include all the information identified in (1)
treated as the qualifying child or qualifying relative of the through (3) above.
child’s noncustodial parent (defined later) if all of the following • Signature page with the other parent's signature and date
conditions apply. of agreement.
1. The parents are divorced, legally separated, separated un- You must include the required information even if you
der a written separation agreement, or lived apart at all times ! filed it with your return in an earlier year.
during the last 6 months of 2024 (whether or not they are or CAUTION
were married).
Post-2008 decree or agreement. If the divorce decree or
2. The child received over half of the child’s support for separation agreement went into effect after 2008, the noncusto-
2024 from the parents (and the rules on Multiple support agree- dial parent can't include pages from the decree or agreement in-
ments, later, don’t apply). Support of a child received from a pa- stead of Form 8332. The custodial parent must sign either Form
rent's spouse is treated as provided by the parent. 8332 or a substantially similar statement the only purpose of
3. The child is in custody of one or both of the parents for which is to release the custodial parent's claim to certain tax
more than half of 2024. benefits for a child, and the noncustodial parent must include a
4. Either of the following applies. copy with their return. The form or statement must release the
a. The custodial parent signs Form 8332 or a substantially custodial parent's claim to the child without any conditions. For
similar statement that they won't claim the child as a dependent example, the release must not depend on the noncustodial pa-
for 2024, and the noncustodial parent includes a copy of the rent paying support.
form or statement with their return. If the divorce decree or sep- Release of certain tax benefits revoked. A custodial parent
aration agreement went into effect after 1984 and before 2009, who has revoked their previous release of a claim to certain tax
the noncustodial parent may be able to include certain pages benefits for a child must include a copy of the revocation with
from the decree or agreement instead of Form 8332. See their return. For details, see Form 8332.
Post-1984 and pre-2009 decree or agreement and Post-2008 de-
cree or agreement. Exception to citizen test. If you are a U.S. citizen or U.S. na-
tional and your adopted child lived with you all year as a mem-
b. A pre-1985 decree of divorce or separate maintenance or
ber of your household, that child meets the requirement to be a
written separation agreement between the parents provides that
U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4,
the noncustodial parent can claim the child as a dependent, and
question 2; and Step 5, question 2.
the noncustodial parent provides at least $600 for support of the
child during 2024. Exception to gross income test. If your relative (including a
person who lived with you all year as a member of your house-
If conditions (1) through (4) apply, only the noncustodial pa- hold) is permanently and totally disabled (defined later), certain
rent can claim the child for purposes of the child tax credits and income for services performed at a sheltered workshop may be
credit for other dependents (lines 19 and 28). However, this excluded for this test. For details, see Pub. 501.
doesn't allow the noncustodial parent to claim head of house-
Exception to time lived with you. Temporary absences by you
hold filing status, the credit for child and dependent care expen-
or the other person for special circumstances, such as school,
ses, the exclusion for dependent care benefits, or the earned in-
vacation, business, medical care, military service, or detention
come credit. The custodial parent or another taxpayer, if eligi-
in a juvenile facility, count as time the person lived with you.
ble, can claim the child for the earned income credit and these
Also see Children of divorced or separated parents, earlier, or
other benefits. See Pub. 501 for details.
Kidnapped child, later.
Custodial and noncustodial parents. The custodial parent is If the person meets all other requirements to be your qualify-
the parent with whom the child lived for the greater number of ing child but was born or died in 2024, the person is considered
nights in 2024. The noncustodial parent is the other parent. If to have lived with you for more than half of 2024 if your home
the child was with each parent for an equal number of nights, was this person's home for more than half the time the person
the custodial parent is the parent with the higher adjusted gross was alive in 2024. If the person meets all other requirements to
income. See Pub. 501 for an exception for a parent who works be your qualifying child but you adopted the person in 2024, the

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person was lawfully placed with you for legal adoption by you 1. Child tax credit and credit for other dependents (line 19)
in 2024, or the person was an eligible foster child placed with and additional child tax credit (line 28).
you during 2024, the person is considered to have lived with 2. Head of household filing status.
you for more than half of 2024 if your main home was this per-
3. Credit for child and dependent care expenses (Schedule
son's main home for more than half the time since the person
3, line 2).
was adopted or placed with you in 2024.
4. Exclusion for dependent care benefits (Form 2441, Part
Any other person is considered to have lived with you for all
III).
of 2024 if the person was born or died in 2024 and your home
was this person's home for the entire time the person was alive 5. Earned income credit (line 27).
in 2024 or if you adopted the person in 2024, the person was No other person can take any of the five tax benefits just listed
lawfully placed with you for legal adoption by you in 2024, or based on the qualifying child. If you and any other person can
the person was an eligible foster child placed with you during claim the child as a qualifying child, the following rules apply.
2024 and your main home was the person's main home for the For purposes of these rules, the term "parent" means a biologi-
entire time since the person was adopted or placed with you in cal or adoptive parent of an individual. It doesn't include a step-
2024. parent or foster parent unless that person has adopted the indi-
Foster child. A foster child is any child placed with you by an vidual.
authorized placement agency or by judgment, decree, or other • If only one of the persons is the child's parent, the child is
order of any court of competent jurisdiction. treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
Kidnapped child. If your child is presumed by law enforce- child as a qualifying child, the child is treated as the qualifying
ment authorities to have been kidnapped by someone who isn't a child of the parents.
family member, you may be able to take the child into account • If the parents don’t file a joint return together but both pa-
in determining your eligibility for head of household or qualify- rents claim the child as a qualifying child, the IRS will treat the
ing surviving spouse filing status, the child tax credit, the credit child as the qualifying child of the parent with whom the child
for other dependents, and the earned income credit (EIC). For lived for the longer period of time in 2024. If the child lived
details, see Pub. 501 (Pub. 596 for the EIC). with each parent for the same amount of time, the IRS will treat
Married person. If the person is married and files a joint re- the child as the qualifying child of the parent who had the high-
turn, you can't claim that person as your dependent. However, if er adjusted gross income (AGI) for 2024.
the person is married but doesn't file a joint return or files a • If no parent can claim the child as a qualifying child, the
joint return only to claim a refund of withheld income tax or es- child is treated as the qualifying child of the person who had the
timated tax paid, you may be able to claim that person as a de- highest AGI for 2024.
pendent. (See Pub. 501 for details and examples.) In that case, • If a parent can claim the child as a qualifying child but no
go to Step 2, question 3 (for a qualifying child), or Step 4, ques- parent does so claim the child, the child is treated as the qualify-
tion 4 (for a qualifying relative). ing child of the person who had the highest AGI for 2024, but
only if that person's AGI is higher than the highest AGI of any
Multiple support agreements. If no one person contributed parent of the child who can claim the child.
over half of the support of your relative (or a person who lived Example. Your child meets the conditions to be a qualifying
with you all year as a member of your household) but you and child for both you and your parent. Your child doesn't meet the
another person(s) provided more than half of your relative's conditions to be a qualifying child of any other person, includ-
support, special rules may apply that would treat you as having ing your child’s other parent. Under the rules just described, you
provided over half of the support. For details, see Pub. 501. can claim your child as a qualifying child for all of the five tax
Permanently and totally disabled. A person is permanently benefits just listed for which you otherwise qualify. Your parent
and totally disabled if, at any time in 2024, the person can't en- can't claim any of those five tax benefits based on your child.
gage in any substantial gainful activity because of a physical or However, if your parent’s AGI is higher than yours and you do
mental condition and a doctor has determined that this condition not claim your child as a qualifying child, your child is the qual-
has lasted or can be expected to last continuously for at least a ifying child of your parent.
year or can be expected to lead to death. For more details and examples, see Pub. 501.
Public assistance payments. If you received payments under If you will be claiming the child as a qualifying child, go to
the Temporary Assistance for Needy Families (TANF) program Step 2. Otherwise, stop; you can't claim any benefits based on
or other public assistance program and you used the money to this child.
support another person, see Pub. 501.
Social security number. You must enter each dependent's so-
Qualifying child of more than one person. Even if a child cial security number (SSN). Be sure the name and SSN entered
meets the conditions to be the qualifying child of more than one agree with the dependent's social security card. Otherwise, at
person, only one person can claim the child as a qualifying child the time we process your return, we may reduce or disallow any
for all of the following tax benefits, unless the special rule for tax benefits (such as the child tax credit) based on that depend-
Children of divorced or separated parents, described earlier, ap- ent. If the name or SSN on the dependent's social security card
plies. isn't correct or you need to get an SSN for your dependent, con-
tact the Social Security Administration (SSA). See Social

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Security Number (SSN), earlier. If your dependent won't have a certificate, death certificate, or hospital records. The document
number by the date your return is due, see What if You Can't must show the child was born alive.
File on Time? earlier. If you, or your spouse if filing jointly, didn't have an SSN (or
For the child tax credit, your child must have the required ITIN) issued on or before the due date of your 2024 return (in-
SSN. The required SSN is one that is valid for employment and cluding extensions), you can't claim the child tax credit or the
that is issued by the SSA before the due date of your 2024 re- credit for other dependents on your original or an amended
turn (including extensions). If your child was a U.S. citizen 2024 return.
when the child received the SSN, the SSN is valid for employ- If you apply for an ITIN on or before the due date of your
ment. If “Not Valid for Employment” is printed on your child’s 2024 return (including extensions) and the IRS issues you an
social security card and your child’s immigration status has ITIN as a result of the application, the IRS will consider your
changed so that your child is now a U.S. citizen or permanent ITIN as issued on or before the due date of your return.
resident, ask the SSA for a new social security card without the
Student. A student is a child who during any part of 5 calendar
legend. However, if “Valid for Work Only With DHS Authori-
months of 2024 was enrolled as a full-time student at a school
zation” is printed on your child’s social security card, your child
or took a full-time, on-farm training course given by a school or
has the required SSN only as long as the DHS authorization is
a state, county, or local government agency. A school includes a
valid.
technical, trade, or mechanical school. It doesn't include an
If your dependent child was born and died in 2024 and you on-the-job training course, correspondence school, or school of-
do not have an SSN for the child, enter “Died” in column (2) of fering courses only through the Internet.
the Dependents section and include a copy of the child's birth

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Foreign financial assets. If you had Nevada, Washington, and California
foreign financial assets in 2024, you domestic partners. A registered do-
Income may have to file Form 8938. See Form mestic partner in Nevada, Washington,
8938 and its instructions. or California must generally report half
Generally, you must report all income
the combined community income of the
except income that is exempt from tax Chapter 11 Bankruptcy individual and their domestic partner.
by law. For details, see the following in- Cases See Form 8958 and Pub. 555.
structions and the Schedule 1 instruc-
tions, especially the instructions for lines If you are a debtor in a chapter 11 bank-
Rounding Off to Whole
1 through 7 and Schedule 1, lines 1 ruptcy case, income taxable to the bank-
through 8z. Also see Pub. 525. ruptcy estate and reported on the estate's Dollars
income tax return includes: You can round off cents to whole dollars
Forgiveness of Paycheck • Earnings from services you per- on your return and schedules. If you do
Protection Program (PPP) formed after the beginning of the case round to whole dollars, you must round
(both wages and self-employment in- all amounts. To round, drop amounts un-
Loans come); and der 50 cents and increase amounts from
You don’t need to include the amount of • Income from property described in 50 to 99 cents to the next dollar. For ex-
a forgiven PPP Loan in your income. section 541 of title 11 of the U.S. Code ample, $1.39 becomes $1 and $2.50 be-
Although you don’t need to report the that you either owned when the case be- comes $3.
income from the forgiveness of your gan or that you acquired after the case
If you have to add two or more
PPP Loan on Form 1040 or 1040-SR, began and before the case was closed,
amounts to figure the amount to enter on
you do need to report certain informa- dismissed, or converted to a case under a
a line, include cents when adding the
tion related to your PPP Loan as an at- different chapter.
amounts and round off only the total.
tachment to your tax return. For more Because this income is taxable to the
information, see Pub. 525. estate, don’t include this income on your If you are entering amounts that in-
Foreign-Source Income own individual income tax return. The clude cents, make sure to include the
only exception is for purposes of figur- decimal point. There is no cents column
You must report unearned income, such on the form.
ing your self-employment tax. For that
as interest, dividends, and pensions,
purpose, you must take into account all
from sources outside the United States The lines on Forms 1040 and
your self-employment income for the
unless exempt by law or a tax treaty. ! 1040-SR are the same. Referen-
year from services performed both be-
You must also report earned income, CAUTION ces to lines in the following in-
fore and after the beginning of the case.
such as wages and tips, from sources structions refer to the line on either
Also, you (or the trustee if one is ap-
outside the United States. form.
pointed) must allocate between you and
If you worked abroad, you may be the bankruptcy estate the wages, salary,
able to exclude part or all of your for- or other compensation and withheld in- Line 1a
eign earned income. For details, see come tax reported to you on Form W-2.
Pub. 54 and Form 2555. A similar allocation is required for in- Total Amount From Form(s)
come and withheld income tax reported W-2, Box 1
Foreign retirement plans. If you were to you on Forms 1099. You must also in- Enter the total amount from Form(s)
a beneficiary of a foreign retirement clude a statement that indicates you filed W-2, box 1. If a joint return, also in-
plan, you may have to report the undis- a chapter 11 case and that explains how clude your spouse's income from
tributed income earned in your plan. income and withheld income tax repor- Form(s) W-2, box 1.
However, if you were the beneficiary of ted to you on Forms W-2 and 1099 are
a Canadian registered retirement plan, allocated between you and the estate. If you earned wages while you
see Rev. Proc. 2014-55, 2014-44 I.R.B. For more details, including acceptable ! were an inmate in a penal insti-
753, available at IRS.gov/irb/ allocation methods, see Notice 2006-83, CAUTION tution, report these amounts on
2014-44_IRB#RP-2014-55, to find out if 2006-40 I.R.B. 596, available at Schedule 1, line 8u. Do not report these
you can elect to defer tax on the undis- IRS.gov/irb/ wages on line 1a. See the instructions
tributed income. 2006-40_IRB#NOT-2006-83. for Schedule 1, line 8u.
Report distributions from foreign
pension plans on lines 5a and 5b. Community Property States If you received a pension or an-
Community property states include Ari- nuity from a nonqualified defer-
Foreign accounts and trusts. You zona, California, Idaho, Louisiana, Ne- CAUTION! red compensation plan or a
must complete Part III of Schedule B if vada, New Mexico, Texas, Washington, nongovernmental section 457(b) plan
you: and Wisconsin. If you and your spouse and it was reported in box 1 of Form
• Had a foreign account; or lived in a community property state, you W-2, do not include this amount on
• Received a distribution from, or must usually follow state law to deter- Form 1040, line 1a. This amount is re-
were a grantor of, or a transferor to, a mine what is community income and ported on Schedule 1, line 8t.
foreign trust. what is separate income. For details, see
You may also have to file Form 3520. Form 8958 and Pub. 555.

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you and your spouse can make different
Line 1b choices about including payments in Line 1g
earned income. See the instructions for
Household Employee Schedule 1, line 8s. If you are a sole Wages From Form 8919,
Wages Not Reported on proprietor in a business of providing Line 6
Form(s) W-2 home care services, see the Schedule C Enter the total of your wages from Form
instructions for how to report these
Enter the total of your wages received as 8919, line 6.
amounts.
a household employee that was not re-
ported on Form(s) W-2. An employer Your nontaxable Medicaid Line 1h
isn’t required to provide a Form W-2 to TIP waiver payments may have
you if they paid you wages of less than been reported to you on Other Earned Income
$2,700 in 2024. For information on em- Form(s) W-2, box 12, with Code II. If you received scholarship or
ployment taxes for household employ- TIP fellowship grants that were not
ees, see Tax Topic 756. If you received nontaxable
reported to you on Form W-2,
! Medicaid waiver payments, and report these amounts on Schedule 1,
CAUTION box 1 of your Form(s) W-2 is
line 8r. See the instructions for Schedule
Line 1c blank or has zeros, and you are choos-
1, line 8r.
Tip Income Not Reported on ing not to include nontaxable payments
in earned income for purposes of claim- The following types of income must
Line 1a ing a credit, do not attach any of these be included in the total on line 1h.
Enter the total of your tip income that Form(s) W-2 to your return. • Strike or lockout benefits (other
was not reported on Form 1040, line 1a. than bona fide gifts).
This should include any tip income you Excess elective deferrals. The
•
didn’t report to your employer and any Line 1e amount deferred should be shown in
allocated tips shown in box 8 on your box 12 of your Form W-2, and the “Re-
Form(s) W-2 unless you can prove that Taxable Dependent Care
tirement plan” box in box 13 should be
your unreported tips are less than the Benefits From Form 2441, checked. If the total amount you (or
amount in box 8. Allocated tips aren't in- Line 26 your spouse if filing jointly) deferred for
cluded as income in box 1. See Pub. 531 2024 under all plans was more than
for more details. Also include the value Enter the total of your taxable dependent
of any noncash tips you received, such care benefits from Form 2441, line 26. $23,000 (excluding catch-up contribu-
as tickets, passes, or other items of val- Dependent care benefits should be tions, as explained later), include the ex-
ue. Although you don’t report these non- shown in box 10 of your Form(s) W-2. cess on line 1h. This limit is (a) general-
cash tips to your employer, you must re- But first complete Form 2441 to see if ly, $16,000 if you have only SIMPLE
port them on line 1c. you can exclude part or all of the bene- plans, or (b) $26,000 for section 403(b)
fits. plans if you qualify for the 15-year rule
You may owe social security in Pub. 571. Although designated Roth
contributions are subject to this limit,
CAUTION tirement (RRTA) tax on unre-
! and Medicare or railroad re- Line 1f don’t include the excess attributable to
such contributions on line 1h. They are
ported tips. See the instructions for Employer-Provided
Schedule 2, line 5. already included as income in box 1 of
Adoption Benefits From your Form W-2.
Form 8839, Line 29
A higher limit of $17,600 may apply
Line 1d Enter the total of your employer-provi- to participants in certain SIMPLE plans.
ded adoption benefits from Form 8839,
Medicaid Waiver Payments A higher limit may also apply to partici-
line 29. Employer-provided adoption pants in section 457(b) deferred com-
Not Reported on Form(s) benefits should be shown in box 12 of pensation plans for the 3 years before re-
W-2, Box 1 your Form(s) W-2 with code T. But see tirement age. Contact your plan adminis-
Enter your taxable Medicaid waiver the Instructions for Form 8839 to find trator for more information.
payments that were not reported on out if you can exclude part or all of the
Form(s) W-2. Also enter the total of benefits. You may also be able to ex- If you were age 50 or older at the end
your taxable and nontaxable Medicaid clude amounts if you adopted a child of 2024, your employer may have al-
waiver payments that were not reported with special needs and the adoption be- lowed an additional deferral (catch-up
on Form(s) W-2, or not reported in came final in 2024. contributions) of up to $7,500 (general-
box 1 of Form(s) W-2, if you choose to ly, $3,500 for section 401(k)(11) and
include nontaxable payments in earned SIMPLE plans). This additional deferral
income for purposes of claiming a credit amount isn't subject to the overall limit
or other tax benefit. If you and your on elective deferrals.
spouse both received nontaxable Medic-
A higher catch-up contribution limit
aid waiver payments during the year,
of $3,850 may apply to participants in

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certain SIMPLE plans. Contact your find out what to do. Even if you don’t beginning of the Schedule B instructions
plan administrator for more information. get a Form W-2, you must still report applies to you.
your earnings. If you lose your Form
You can't deduct the amount de- For more details about reporting taxa-
W-2 or it is incorrect, ask your employer
! ferred. It isn't included as in- for a new one. ble interest, including market discount
CAUTION come in box 1 of your Form on bonds and adjustments for amortiza-
W-2. ble bond premium or acquisition premi-
Line 2a
• Disability pensions shown on um, see Pub. 550.
Form 1099-R if you haven’t reached the Tax-Exempt Interest Interest credited in 2024 on deposits
minimum retirement age set by your that you couldn't withdraw because of
If you received any tax-exempt interest
employer. But see Insurance Premiums the bankruptcy or insolvency of the fi-
(including any tax-exempt original issue
for Retired Public Safety Officers in the nancial institution may not have to be
discount (OID)), such as from municipal
instructions for lines 5a and 5b. included in your 2024 income. For de-
bonds, each payer should send you a
Disability pensions received after you tails, see Pub. 550.
Form 1099-INT or a Form 1099-OID. In
reach minimum retirement age and other
general, your tax-exempt stated interest
payments shown on Form 1099-R (other If you get a 2024 Form
should be shown in box 8 of Form
than payments from an IRA) are TIP 1099-INT for U.S. savings bond
1099-INT or, for a tax-exempt OID
reported on lines 5a and 5b. Payments interest that includes amounts
bond, in box 2 of Form 1099-OID, and
from an IRA are reported on lines 4a you reported before 2024, see Pub. 550.
your tax-exempt OID should be shown
and 4b.
in box 11 of Form 1099-OID. Enter the
• Corrective distributions from a
total on line 2a. However, if you ac- Line 3a
retirement plan shown on Form 1099-R
quired a tax-exempt bond at a premium,
of excess elective deferrals and excess Qualified Dividends
only report the net amount of tax-ex-
contributions (plus earnings). But don’t
empt interest on line 2a (that is, the ex- Enter your total qualified dividends on
include distributions from an IRA on
cess of the tax-exempt interest received line 3a. Qualified dividends are also in-
line 1h. Instead, report distributions
during the year over the amortized bond cluded in the ordinary dividend total re-
from an IRA on lines 4a and 4b.
premium for the year). Also, if you ac- quired to be shown on line 3b. Qualified
quired a tax-exempt OID bond at an ac- dividends are eligible for a lower tax
Line 1i quisition premium, only report the net rate than other ordinary income. Gener-
amount of tax-exempt OID on line 2a ally, these dividends are shown in
Nontaxable Combat Pay (that is, the excess of tax-exempt OID box 1b of Form(s) 1099-DIV. See Pub.
Election for the year over the amortized acquisi- 550 for the definition of qualified divi-
If you elect to include your nontaxable tion premium for the year). See Pub. 550 dends if you received dividends not re-
combat pay in your earned income when for more information about OID, bond ported on Form 1099-DIV.
figuring the EIC, enter the amount on premium, and acquisition premium. Exception. Some dividends may be re-
line 1i. See the instructions for line 27. ported as qualified dividends in box 1b
Also include on line 2a any ex-
of Form 1099-DIV but aren't qualified
empt-interest dividends from a mutual
dividends. These include:
Were You a Statutory fund or other regulated investment com-
Employee? pany. This amount should be shown in • Dividends you received as a nomi-
nee. See the Schedule B instructions.
box 12 of Form 1099-DIV.
If you were a statutory employee, the • Dividends you received on any
“Statutory employee” box in box 13 of Don’t include interest earned on your share of stock that you held for less than
your Form W-2 should be checked. Stat- IRA, health savings account, Archer or 61 days during the 121-day period that
utory employees include full-time life Medicare Advantage MSA, or Coverdell began 60 days before the ex-dividend
insurance salespeople and certain agent education savings account. date. The ex-dividend date is the first
or commission drivers, certain traveling date following the declaration of a divi-
salespeople, and certain homeworkers. Don’t include any amounts re- dend on which the purchaser of a stock
Statutory employees report the amount ! lated to the forgiveness of PPP isn't entitled to receive the next dividend
shown in box 1 of Form W-2 on a CAUTION Loans on this line.
payment. When counting the number of
Schedule C along with any related busi- days you held the stock, include the day
ness expenses. you disposed of the stock but not the day
Line 2b you acquired it. See the examples that
Missing or Incorrect Taxable Interest follow. Also, when counting the number
of days you held the stock, you can't
Form W-2? Each payer should send you a Form count certain days during which your
Your employer is required to provide or 1099-INT or Form 1099-OID. Enter risk of loss was diminished. See Pub.
send Form W-2 to you no later than your total taxable interest income on 550 for more details.
January 31, 2025. If you don’t receive it line 2b. But you must fill in and attach Dividends attributable to periods
by early February, use Tax Topic 154 to Schedule B if the total is over $1,500 or •
totaling more than 366 days that you re-
any of the other conditions listed at the ceived on any share of preferred stock

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held for less than 91 days during the a cash dividend of 10 cents a share. The bution from your IRA before income tax
181-day period that began 90 days be- ex-dividend date was July 16. The ABC or other deductions were withheld. This
fore the ex-dividend date. When count- Mutual Fund advises you that the part of amount should be shown in box 1 of
ing the number of days you held the the dividend eligible to be treated as Form 1099-R. Unless otherwise noted in
stock, you can't count certain days dur- qualified dividends equals 2 cents a the line 4a and 4b instructions, an IRA
ing which your risk of loss was dimin- share. Your Form 1099-DIV from ABC includes a traditional IRA (which in-
ished. See Pub. 550 for more details. Mutual Fund shows total ordinary divi- cludes a traditional IRA that receives
Preferred dividends attributable to peri- dends of $1,000 and qualified dividends contributions from a simplified employ-
ods totaling less than 367 days are sub- of $200. However, you sold the 10,000 ee pension (SEP) arrangement), Roth
ject to the 61-day holding period rule shares on August 11. You have no quali- IRA (which includes a Roth IRA that re-
just described. fied dividends from ABC Mutual Fund ceives contributions from a SEP ar-
• Dividends on any share of stock to because you held the ABC Mutual Fund rangement), and a SIMPLE IRA (a SIM-
the extent that you are under an obliga- stock for less than 61 days. PLE IRA may either be a traditional
tion (including a short sale) to make re- SIMPLE IRA or a Roth SIMPLE IRA).
Use the Qualified Dividends
lated payments with respect to positions
TIP and Capital Gain Tax Work- Attach Form(s) 1099-R to Form
in substantially similar or related proper-
sheet or the Schedule D Tax TIP 1040 or 1040-SR if any federal
ty.
Worksheet, whichever applies, to figure income tax was withheld.
• Payments in lieu of dividends, but
your tax. See the instructions for line 16
only if you know or have reason to For purposes of these Excep-
for details.
know that the payments aren't qualified TIP tions, Roth IRA includes a Roth
dividends. SIMPLE IRA.
• Dividends from a corporation that Line 3b
first became a surrogate foreign corpora- Exception 1. Enter the total distribution
tion after December 22, 2017, other than Ordinary Dividends on line 4a if you rolled over part or all of
a foreign corporation that is treated as a Each payer should send you a Form the distribution from one:
domestic corporation under section 1099-DIV. Enter your total ordinary div- • Roth IRA to another Roth IRA, or
7874(b). idends on line 3b. This amount should • IRA (other than a Roth IRA) to a
Example 1. You bought 5,000 shares be shown in box 1a of Form(s) qualified plan or another IRA (other
of XYZ Corp. common stock on July 8. 1099-DIV. than a Roth IRA).
XYZ Corp. paid a cash dividend of 10 Also enter “Rollover” next to line 4b.
You must fill in and attach Sched-
cents per share. The ex-dividend date If the total distribution was rolled over,
ule B if the total is over $1,500 or you
was July 16. Your Form 1099-DIV from enter -0- on line 4b. If the total distribu-
received, as a nominee, ordinary divi-
XYZ Corp. shows $500 in box 1a (ordi- tion wasn't rolled over, enter the part not
dends that actually belong to someone
nary dividends) and in box 1b (qualified rolled over on line 4b unless Exception 2
else.
dividends). However, you sold the 5,000 applies to the part not rolled over. Gen-
shares on August 11. You held your erally, a rollover must be made within
shares of XYZ Corp. for only 34 days of Nondividend Distributions 60 days after the day you received the
the 121-day period (from July 9 through Some distributions are a return of your distribution. For more details on roll-
August 11). The 121-day period began cost (or other basis). They won't be overs, see Pub. 590-A and Pub. 590-B.
on May 17 (60 days before the ex-divi- taxed until you recover your cost (or If you rolled over the distribution into
dend date) and ended on September 14. other basis). You must reduce your cost a qualified plan or you made the rollover
You have no qualified dividends from (or other basis) by these distributions. in 2025, include a statement explaining
XYZ Corp. because you held the XYZ After you get back all of your cost (or what you did.
stock for less than 61 days. other basis), you must report these dis-
Exception 2. If any of the following ap-
Example 2. The facts are the same as tributions as capital gains on Form 8949.
ply, enter the total distribution on line 4a
in Example 1 except that you bought the For details, see Pub. 550.
and see Form 8606 and its instructions
stock on July 15 (the day before the Dividends on insurance policies to figure the amount to enter on line 4b.
ex-dividend date), and you sold the TIP are a partial return of the pre- 1. You received a distribution from
stock on September 16. You held the miums you paid. Don’t report an IRA (other than a Roth IRA) and you
stock for 63 days (from July 16 through them as dividends. Include them in in- made nondeductible contributions to any
September 16). The $500 of qualified come on Schedule 1, line 8z, only if they of your traditional IRAs for 2024 or an
dividends shown in box 1b of Form exceed the total of all net premiums you earlier year. If you made nondeductible
1099-DIV are all qualified dividends be- paid for the contract. contributions to these IRAs for 2024, al-
cause you held the stock for 61 days of so see Pub. 590-A and Pub. 590-B.
the 121-day period (from July 16
through September 14). Lines 4a and 4b 2. You received a distribution from
a Roth IRA. But if either (a) or (b) be-
Example 3. You bought 10,000 IRA Distributions low applies, enter -0- on line 4b; you
shares of ABC Mutual Fund common don’t have to see Form 8606 or its in-
stock on July 8. ABC Mutual Fund paid You should receive a Form 1099-R
showing the total amount of any distri- structions.

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a. Distribution code T is shown in You can't claim a charitable You must start receiving at least
box 7 of Form 1099-R and you made a ! contribution deduction for any TIP a minimum amount from your
contribution (including a conversion) to CAUTION QCD not included in your in- traditional IRA by April 1 of the
a Roth IRA for 2018 or an earlier year. come. year following the year you reach age
b. Distribution code Q is shown in 73. If you don’t receive the minimum dis-
Exception 4. If all or part of the distri-
box 7 of Form 1099-R. tribution amount, you may have to pay
bution is a health savings account (HSA) an additional tax on the amount that
3. You converted part or all of a tra- funding distribution (HFD), enter the to- should have been distributed. For de-
ditional IRA or traditional SIMPLE IRA tal distribution on line 4a. If the total tails, including how to figure the mini-
to a Roth IRA in 2024. amount distributed is an HFD and you mum required distribution, see Pub.
4. You had a 2023 or 2024 IRA con- elect to exclude it from income, enter -0- 590-B.
tribution returned to you, with the rela- on line 4b. If only part of the distribu-
ted earnings or less any loss, by the due tion is an HFD and you elect to exclude You may have to pay an addi-
date (including extensions) of your tax that part from income, enter the part that ! tional tax if you received an
return for that year. isn't an HFD on line 4b unless Exception CAUTION early distribution from your
5. You made excess contributions to 2 applies to that part. Enter “HFD” next IRA and the total wasn't rolled over. See
your IRA for an earlier year and had to line 4b. the instructions for Schedule 2, line 8,
them returned to you in 2024. An HFD is a distribution made di- for details.
6. You recharacterized part or all of rectly by the trustee of your IRA (other
a contribution to a Roth IRA as a contri- than an ongoing SEP or SIMPLE IRA) More information. For more informa-
bution to a traditional IRA, or vice ver- to your HSA. If eligible, you can gener- tion about IRAs, see Pub. 590-A and
sa. ally elect to exclude an HFD from your Pub. 590-B.
income once in your lifetime. You can't
Exception 3. If all or part of the distri- exclude more than the limit on HSA Lines 5a and 5b
bution is a qualified charitable distribu- contributions or more than the amount
tion (QCD), enter the total distribution that would otherwise be included in your Pensions and Annuities
on line 4a. If the total amount distributed income. If your IRA includes nondeduc- You should receive a Form 1099-R
is a QCD, enter -0- on line 4b. If only tible contributions, the HFD is first con- showing the total amount of your pen-
part of the distribution is a QCD, enter sidered to be paid out of otherwise taxa- sion and annuity payments before in-
the part that is not a QCD on line 4b un- ble income. See Pub. 969 for details. come tax or other deductions were with-
less Exception 2 applies to that part. En- The amount of an HFD reduces held. This amount should be shown in
box 1 of Form 1099-R. Pension and an-
ter “QCD” next to line 4b. ! the amount you can contribute nuity payments include distributions
A QCD is a distribution made direct- CAUTION to your HSA for the year. If you
ly by the trustee of your IRA (other than fail to maintain eligibility for an HSA from 401(k), 403(b), and governmental
an ongoing SEP or SIMPLE IRA) to an for the 12 months following the month of 457(b) plans. Rollovers and lump-sum
organization eligible to receive tax-de- the HFD, you may have to report the distributions are explained later. Don’t
ductible contributions (with certain ex- HFD as income and pay an additional include the following payments on lines
ceptions). You must have been at least tax. See Form 8889, Part III. 5a and 5b. Instead, report them on
age 70 1/2 when the distribution was line 1h.
made. More than one exception applies. If • Disability pensions received before
more than one exception applies, include you reach the minimum retirement age
Generally, your total QCDs for the set by your employer.
a statement showing the amount of each
year can't be more than $105,000. This Corrective distributions (including
exception, instead of making an entry
includes any amount (up to $53,000) of •
next to line 4b. For example: “Line 4b – any earnings) of excess elective defer-
a one-time QCD to a split-interest entity rals or other excess contributions to re-
$1,000 Rollover and $500 HFD.” But
(SIE). If you file a joint return, the same tirement plans. The plan must advise
you don’t need to attach a statement if
rules apply to your spouse. The amount you of the year(s) the distributions are
only Exception 2 and one other excep-
of the QCD is limited to the amount that includible in income.
tion apply.
would otherwise be included in your in-
come. If your IRA includes nondeducti- More than one distribution. If you (or Attach Form(s) 1099-R to Form
ble contributions, the distribution is first your spouse if filing jointly) received TIP 1040 or 1040-SR if any federal
considered to be paid out of otherwise more than one distribution, figure the income tax was withheld.
taxable income. If you make the taxable amount of each distribution and
one-time QCD to an SIE, you must at- enter the total of the taxable amounts on
tach a statement to your return. See Pub. line 4b. Enter the total amount of those Fully Taxable Pensions and
590-B for details on QCDs, including distributions on line 4a. Annuities
the information you must include on the Your payments are fully taxable if (a)
attachment for QCDs to an SIE. you didn't contribute to the cost (see
Cost, later) of your pension or annuity,
or (b) you got your entire cost back tax
free before 2024. But see Insurance Pre-

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miums for Retired Public Safety Offi- or health plan or long-term care insur- would have received in retirement had
cers, later. If your pension or annuity is ance contract, or the distribution can be you not become disabled as a result of a
fully taxable, enter the total pension or made to you to pay to the provider of the terrorist attack. Include in your income
annuity payments (from Form(s) accident or health plan or long-term care any payments you receive from a
1099-R, box 1) on line 5b; don’t make insurance contract. You can exclude 401(k), pension, or other retirement plan
an entry on line 5a. from income the smaller of the amount to the extent that you would have re-
Fully taxable pensions and annuities of the premiums paid or $3,000. You can ceived the amount at the same or later
also include military retirement pay make this election only for amounts that time regardless of whether you had be-
shown on Form 1099-R. For details on would otherwise be included in your in- come disabled.
military disability pensions, see Pub. come. The amount excluded from your Example. You were a contractor
525. If you received a Form income can’t be used to claim a medical who was disabled as a direct result of
RRB-1099-R, see Pub. 575 to find out expense deduction. participating in efforts to clean up the
how to report your benefits. An eligible retirement plan is a gov- World Trade Center and you are eligible
ernmental plan that is a qualified trust or for compensation by the September 11
Partially Taxable Pensions and a section 403(a), 403(b), or 457(b) plan. Victim Compensation Fund. You began
Annuities You can exclude from income receiving a disability pension at age 55
when you could no longer work due to
Enter the total pension or annuity pay- ! only the smaller of the amount your disability. Under your pension plan
ments (from Form 1099-R, box 1) on CAUTION of the premiums paid or $3,000.
line 5a. If your Form 1099-R doesn't This is true if the distribution was made you are entitled to an early retirement
show the taxable amount, you must use directly from the plan to the provider of benefit of $2,500 a month at age 55. If
the General Rule explained in Pub. 939 the accident or health plan or long-term you wait until age 62, the normal retire-
to figure the taxable part to enter on care insurance contract or if the distri- ment age under the plan, you would be
line 5b. But if your annuity starting date bution was made to you and you paid entitled to a normal retirement benefit of
(defined later) was after July 1, 1986, the provider of the accident or health $3,000 a month. The pension plan pro-
see Simplified Method, later, to find out plan or long-term care insurance con- vides that a participant who retires early
if you must use that method to figure the tract. If you received a distribution from on account of disability is entitled to re-
taxable part. your eligible retirement plan, and you ceive the participant's normal retirement
You can ask the IRS to figure the tax- used part of that distribution to pay pre- benefit, which in your case equals
able part for you for a $1,000 fee. For miums for an accident or health plan or $3,000 a month. Until you turn age 62,
details, see Pub. 939. long-term care insurance contract, you you can exclude $500 of your monthly
can still exclude from income only the retirement benefit from income (the dif-
If your Form 1099-R shows a taxable smaller of the amount of the premiums ference between the early retirement
amount, you can report that amount on paid or $3,000. The rest of the distribu- benefit and the normal retirement bene-
line 5b. But you may be able to report a tion is taxable to you and must be repor- fit, $3,000 - $2,500) received on account
lower taxable amount by using the Gen- ted on line 5b. of disability. You must report the re-
eral Rule or the Simplified Method or if maining $2,500 of monthly pension ben-
the exclusion for retired public safety of- If you make this election, reduce the efit as taxable. For each month after you
ficers, discussed next, applies. otherwise taxable amount of your pen- turn age 62, you must report the full
sion or annuity by the amount excluded. amount of the monthly pension benefit
Insurance Premiums for Retired The amount shown in box 2a of Form ($3,000 a month) as taxable.
Public Safety Officers 1099-R doesn't reflect the exclusion. Re-
port your total distributions on line 5a Simplified Method
If you are an eligible retired public safe- and the taxable amount on line 5b. Enter You must use the Simplified Method if
ty officer (law enforcement officer, fire- “PSO” next to line 5b. either of the following applies.
fighter, chaplain, or member of a rescue
squad or ambulance crew who is retired If you are retired on disability and re- 1. Your annuity starting date was af-
because of disability or because you porting your disability pension on ter July 1, 1986, and you used this meth-
reached normal retirement age), you can line 1h, include only the taxable amount od last year to figure the taxable part.
elect to exclude from income distribu- on that line and enter “PSO” and the
tions made from your eligible retirement amount excluded on the dotted line next 2. Your annuity starting date was af-
plan that are used to pay the premiums to line 1h. ter November 18, 1996, and both of the
following apply.
for coverage by an accident or health Payments when you are disabled. If
plan or a long-term care insurance con- you receive payments from a retirement a. The payments are from a quali-
tract. The premiums can be for coverage or profit-sharing plan that does not pro- fied employee plan, a qualified employ-
for you, your spouse, or dependents. The vide for disability retirement, do not ee annuity, or a tax-sheltered annuity.
distribution must be from the plan main- treat those payments as disability pay- b. On your annuity starting date, ei-
tained by the employer from which you ments. The payments must be reported ther you were under age 75 or the num-
retired as a public safety officer. The as a pension or annuity. ber of years of guaranteed payments was
distribution can be made directly from You must include in your income any fewer than 5. See Pub. 575 for the defi-
the plan to the provider of the accident amounts that you received that you nition of guaranteed payments.

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Simplified Method Worksheet—Lines 5a and 5b                                                                                                                             Keep for Your Records

Before you begin:                     If you are the beneciary of a deceased employee or former employee who died before August 21, 1996, include
                                      any death benet exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
More than one pension or annuity. If you had more than one partially taxable pension or annuity, gure the taxable part of each separately. Enter 
the total of the taxable parts on Form 1040 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2024 on Form 1040 or 
1040-SR, line 5a.
1.  Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or 
    1040-SR, line 5a   .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .   1.
2.  Enter your cost in the plan at the annuity starting date                  .    .    .    .    .    .    .    .    .    .    .    .    .     2.
    Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 
    of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has 
    changed). Otherwise, go to line 3.
3.  Enter the appropriate number from Table 1 below. But if your annuity starting date was after 
    1997 and the payments are for your life and that of your beneciary, enter the appropriate 
    number from Table 2 below         .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .     3.
4.  Divide line 2 by the number on line 3            .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .     4.
5.  Multiply line 4 by the number of months for which this year’s payments were made. If your 
    annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. 
    Otherwise, go to line 6  .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .      5.
6.  Enter the amount, if any, recovered tax free in years after 1986. If you completed this 
    worksheet last year, enter the amount from line 10 of last year’s worksheet                                  .    .    .    .    .    .      6.
7.  Subtract line 6 from line 2  .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .      7.
8.  Enter the smaller of line 5 or line 7       .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .     8.
9.  Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 
    1040 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the 
    amount from Form 1099-R. If you are a retired public safety ofcer, see Insurance Premiums for Retired Public 
    Safety Ofcers before entering an amount on line 5b .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .     9.
10. Was your annuity starting date before 1987?
     Yes.     STOP   Do not complete the rest of this worksheet.

    No.       Add lines 6 and 8. This is the amount you have recovered tax free through 2024. You will need this 
              number if you need to ll out this worksheet next year                              .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .      10.
11. Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this 
    worksheet next year. The payments you receive next year will generally be fully taxable                                                    .    .    .    .    .    .    .    .      11.

                                                                                   Table 1 for Line 3 Above
                                                                                                            AND your annuity starting date was—
    IF the age at annuity starting                                                 before November 19, 1996,                                             after November 18, 1996, 
    date was . . .                                                                 enter on line 3 . . .                                                 enter on line 3 . . .
          55 or under                                                                                  300                                                                   360 
          56–60                                                                                        260                                                                   310 
          61–65                                                                                        240                                                                   260 
          66–70                                                                                        170                                                                   210 
          71 or older                                                                                  120                                                                   160
                                                                                   Table 2 for Line 3 Above
    IF the combined ages at annuity 
    starting date were . . .                                                                                                    THEN enter on line 3 . . .
          110 or under                                                                                                                              410
          111–120                                                                                                                                   360 
          121–130                                                                                                                                   310 
          131–140                                                                                                                                   260 
          141 or older                                                                                                                              210

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If you must use the Simplified Meth- Enter on line 5a the distribution from plan at work or through self-employ-
od, complete the Simplified Method Form 1099-R, box 1. From this amount, ment. Instead, use the worksheets in
Worksheet in these instructions to figure subtract any contributions (usually Pub. 590-A to see if any of your social
the taxable part of your pension or annu- shown in box 5) that were taxable to you security benefits are taxable and to fig-
ity. For more details on the Simplified when made. From that result, subtract ure your IRA deduction.
Method, see Pub. 575 (or Pub. 721 for the amount of the rollover. Enter the re- • You repaid any benefits in 2024
U.S. Civil Service retirement benefits). maining amount on line 5b. If the re- and your total repayments (box 4) were
maining amount is zero and you have no more than your total benefits for 2024
If you received U.S. Civil Serv-
other distribution to report on line 5b, (box 3). None of your benefits are taxa-
! ice retirement benefits and you enter -0- on line 5b. Also enter "Roll- ble for 2024. Also, if your total repay-
CAUTION chose the alternative annuity
over" next to line 5b. ments in 2024 exceed your total benefits
option, see Pub. 721 to figure the taxa-
ble part of your annuity. Do not use the See Pub. 575 for more details on roll- received in 2024 by more than $3,000,
Simplified Method Worksheet in these overs, including special rules that apply you may be able to take an itemized de-
instructions. to rollovers from designated Roth ac- duction or a credit for part of the excess
counts, partial rollovers of property, and repayments if they were for benefits you
distributions under qualified domestic included in income in an earlier year.
Annuity Starting Date relations orders. For more details, see Pub. 915.
Your annuity starting date is the later of • You file Form 2555, 4563, or
the first day of the first period for which Lump-Sum Distributions 8815, or you exclude employer-provided
adoption benefits or income from sour-
you received a payment or the date the If you received a lump-sum distribution ces within Puerto Rico. Instead, use the
plan's obligations became fixed. from a profit-sharing or retirement plan, worksheet in Pub. 915.
your Form 1099-R should have the "To-
Age (or Combined Ages) at tal distribution" box in box 2b checked. Social security information.
Annuity Starting Date You may owe an additional tax if you re- TIP Social security beneficiaries
If you are the retiree, use your age on ceived an early distribution from a quali- can now get a variety of infor-
the annuity starting date. If you are the fied retirement plan and the total amount mation from the SSA website with a my
survivor of a retiree, use the retiree's age wasn't rolled over. For details, see the Social Security account, including get-
on their annuity starting date. But if your instructions for Schedule 2, line 8. ting a replacement Form SSA-1099 if
needed. For more information and to set
annuity starting date was after 1997 and Enter the total distribution on line 5a up an account, go to SSA.gov/
the payments are for your life and that of and the taxable part on line 5b. For de- myaccount.
your beneficiary, use your combined tails, see Pub. 575.
ages on the annuity starting date. Disability payments. Don’t include in
If you or the plan participant
If you are the beneficiary of an em- TIP was born before January 2, your income any disability payments
ployee who died, see Pub. 575. If there 1936, you could pay less tax on (including Social Security Disability In-
is more than one beneficiary, see Pub. the distribution. See Form 4972. surance (SSDI) payments) you receive
575 or Pub. 721 to figure each benefi- for injuries incurred as a direct result of
ciary's taxable amount. a terrorist attack directed against the
Lines 6a, 6b, and 6c United States (or its allies), whether out-
Cost side or within the United States. In the
Lines 6a and 6b case of the September 11 attacks, inju-
Your cost is generally your net invest- ries eligible for coverage by the Septem-
ment in the plan as of the annuity start- Social Security Benefits
ber 11 Victim Compensation Fund are
ing date. It doesn't include pre-tax con- You should receive a Form SSA-1099
treated as incurred as a direct result of
tributions. Your net investment may be showing in box 3 the total social securi-
the attack. If these payments are incor-
shown in box 9b of Form 1099-R. ty benefits paid to you. Box 4 will show
rectly reported as taxable on Form
the amount of any benefits you repaid in
SSA-1099, don't include the nontaxable
Rollovers 2024. If you received railroad retirement
portion of income on your tax return.
benefits treated as social security, you
You may receive a notice from the IRS
Generally, a rollover is a tax-free distri- should receive a Form RRB-1099.
bution of cash or other assets from one regarding the omitted payments. Follow
retirement plan that is contributed to an- Use the Social Security Benefits the instructions in the notice to explain
other plan within 60 days of receiving Worksheet in these instructions to see if that the excluded payments aren't taxa-
the distribution. However, a rollover to a any of your benefits are taxable. ble. For more information about these
Roth IRA or a designated Roth account payments, see Pub. 3920.
Exception. Do not use the Social Se-
is generally not a tax-free distribution. Example. You were a firefighter
curity Benefits Worksheet in these in-
Use lines 5a and 5b to report a rollover, who was disabled as a direct result of
structions if any of the following ap-
including a direct rollover, from one the September 11 terrorist attack on the
plies.
qualified employer's plan to another or World Trade Center. You began receiv-
to an IRA. • You made contributions to a tradi-
tional IRA for 2024 and you or your ing SSDI benefits at age 54. Your full
spouse were covered by a retirement retirement age for social security retire-

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ment benefits is age 66. Your birthday is Exception 2. You must file Schedule D
April 25. In the year you turned age 66, but generally don’t have to file Form
you received $1,500 per month in bene- 8949 if Exception 1 doesn't apply, you Tax and Credits
fits from the SSA (for a total of $18,000 aren’t deferring any capital gain by in-
for the year). Because you became eligi- vesting in a qualified opportunity fund Line 12
ble for a full retirement benefit in May, or terminating deferral from an invest-
the month after you turned age 66, you ment in a qualified opportunity fund, Itemized Deductions or
can exclude only 4 months (January and your only capital gains and losses Standard Deduction
through April) of your annual benefit are:
In most cases, your federal income tax
from income ($6,000). You must report Capital gain distributions;
• will be less if you take the larger of your
the remaining $12,000 on line 6a. You A capital loss carryover from
• itemized deductions or standard deduc-
must also complete the Social Security 2023;
tion.
Benefits Worksheet to find out if any A gain from Form 2439 or 6252 or
•
part of the $12,000 is taxable. Part I of Form 4797;
Form RRB-1099. If you need a • A gain or loss from Form 4684, Itemized Deductions
TIP replacement Form RRB-1099, 6781, or 8824; To figure your itemized deductions, fill
call the Railroad Retirement • A gain or loss from a partnership, in Schedule A.
Board at 877-772-5772 or go to S corporation, estate, or trust; or If you made a section 962 elec-
www.rrb.gov. • Gains and losses from transactions ! tion and are taking a deduction
for which you received a Form 1099-B CAUTION under section 250 with respect
Accrued leave payment. If you retire (or substitute statement) that shows ba- to any income inclusions under section
on disability, any lump-sum payment sis was reported to the IRS, the QOF 951A, don't report the deduction on
you receive for accrued annual leave is a box in box 3 isn’t checked, and you line 12. Instead, report the tax with re-
salary payment. The payment is not a don’t need to make any adjustments in spect to a section 962 election on line 16
disability payment. Include it in your in- column (g) of Form 8949 or enter any and include in the statement required by
come in the tax year you receive it. codes in column (f) of Form 8949. line 16 how you figured the section 250
Line 6c If Exception 1 applies, enter your to- deduction.
tal capital gain distributions (from
Check the box on line 6c if you elect to
box 2a of Form(s) 1099-DIV) on line 7
use the lump-sum election method for Standard Deduction
and check the box on that line. If you re-
your benefits. If any of your benefits are
ceived capital gain distributions as a Most Form 1040 filers can find their
taxable for 2024 and they include a
nominee (that is, they were paid to you standard deduction by looking at the
lump-sum benefit payment that was for
but actually belong to someone else), re- amounts listed to the left of line 12.
an earlier year, you may be able to re-
port on line 7 only the amount that be- Most Form 1040-SR filers can find their
duce the taxable amount with the
longs to you. Include a statement show- standard deduction by using the chart on
lump-sum election. See Lump-Sum Elec-
ing the full amount you received and the the last page of Form 1040-SR.
tion in Pub. 915 for details.
amount you received as a nominee. See Exception 1—Dependent. If you
the Schedule B instructions for filing re- checked the “Someone can claim you as
Line 7 quirements for Forms 1099-DIV and a dependent” box, or if you’re filing
1096.
Capital Gain or (Loss) jointly and you checked the “Someone
If you don’t have to file Sched- can claim your spouse as a dependent”
If you sold a capital asset, such as a box, use the Standard Deduction Work-
TIP ule D, use the Qualified Divi-
stock or bond, you must complete and sheet for Dependents to figure your
dends and Capital Gain Tax
attach Form 8949 and Schedule D. standard deduction.
Worksheet in the line 16 instructions to
Exception 1. You don’t have to file figure your tax. Someone claims you or your
Form 8949 or Schedule D if you aren’t
TIP spouse as a dependent if they
deferring any capital gain by investing
list your or your spouse's name
in a qualified opportunity fund and both
and SSN in the Dependents section of
of the following apply. Total Income and their return.
1. You have no capital losses, and
your only capital gains are capital gain Adjusted Gross Exception 2—Born before January 2,
distributions from Form(s) 1099-DIV, Income 1960, or blind. If you checked any of
box 2a (or substitute statements); and the following boxes, figure your stand-
2. None of the Form(s) 1099-DIV ard deduction using the Standard Deduc-
Line 10
(or substitute statements) have an tion Chart for People Who Were Born
amount in box 2b (unrecaptured section Enter any adjustments to income from Before January 2, 1960, or Were Blind if
1250 gain), box 2c (section 1202 gain), Schedule 1, line 26, on line 10. you are filing Form 1040 or by using the
or box 2d (collectibles (28%) gain). chart on the last page of Form 1040-SR.

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Social Security Benefits Worksheet—Lines 6a and 6b                                                                              Keep for Your Records
Before you begin:    Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 
                     1, line 24z).
                     If you are married filing separately and you lived apart from your spouse for all of 2024, enter “D” to 
                     the right of the word “benefits” on line 6a. If you don’t, you may get a math error notice from the IRS.
                     Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this 
                     worksheet instead of a publication to find out if any of your benefits are taxable.
                                                                                                                                                                 
1.  Enter the total amount from box 5 of all your Forms SSA-1099 and 
    RRB-1099. Also enter this amount on Form 1040 or 1040-SR, 
    line 6a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.  
2.  Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2.   
3.  Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 . . . . . . . . . .                                                 3.   
4.  Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                4.   
5.  Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     5.   
6.  Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 . . . . . . . . . . .                                              6.   
7.  Is the amount on line 6 less than the amount on line 5?
        No. STOP  None of your social security benefits are taxable. Enter -0- on Form 1040 or 
                  1040-SR, line 6b.
        Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            7.   

8.  If you are:
        • Married filing jointly, enter $32,000
        • Single, head of household, qualifying surviving spouse, or 
        married filing separately and you lived apart from your spouse for
        all of 2024, enter $25,000                                                                                          . . . . . . . . . . . . . . . 8.   
        • Married filing separately and you lived with your spouse at any time
        in 2024, skip lines 8 through 15; multiply line 7 by 85% (0.85) and 
        enter the result on line 16. Then, go to line 17
9.  Is the amount on line 8 less than the amount on line 7?
        No. STOP  None of your social security benefits are taxable. Enter -0- on Form 1040 or 
                  1040-SR, line 6b. If you are married filing separately and you lived apart from 
                  your spouse for all of 2024, be sure you entered “D” to the right of the word 
                  “benefits” on line 6a.
        Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            9.   

10. Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving 
    spouse, or married filing separately and you lived apart from your spouse for all of 2024 . . . . . .                                                 10.  
11. Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    11.  
12. Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            12.  
13. Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   13.  
14. Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            14.  
15. Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         15.  
16. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.  
17. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         17.  
18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount 
    on Form 1040 or 1040-SR, line 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              18.  
    TIP If any of your benefits are taxable for 2024 and they include a lump-sum benefit payment that was for an earlier 
        year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

32                                                                                                                          Need more information or forms? Visit IRS.gov.

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• You  were  born  before  January  2,                                                           what to do. If you have paid too much, 
1960.                                           Line 16                                          we will send you a refund. If you didn't 
• You are blind.                                                                                 pay enough, we will send you a bill.
• Spouse was born before January 2,             Tax
                                                                                                  No.   Use one of the following meth-
1960.                                           Include in the total on the entry space on       ods to figure your tax.
• Spouse is blind.                              line 16 all of the following taxes that ap-
Exception  3—Separate  return  or  du-          ply.                                             Tax Table or Tax Computation Work-
al-status alien. If you checked the box         • Tax  on  your  taxable  income.  Fig-          sheet. If  your  taxable  income  is  less 
labeled “Spouse itemizes on separate re-        ure the tax using one of the methods de-         than $100,000, you must use the Tax Ta-
turn  or  you  were  dual-status  alien”  on    scribed later.                                   ble, later in these instructions, to figure 
the Spouse standard deduction line, your        • Tax from Form(s) 8814 (relating to             your  tax.  Be  sure  you  use  the  correct 
standard  deduction  is  zero,  even  if  you   the  election  to  report  child's  interest  or column.  If  your  taxable  income  is 
were  born  before  January  2,  1960,  or      dividends). Check the appropriate box.           $100,000 or more, use the Tax Compu-
were blind.                                     • Tax  from  Form  4972  (relating  to           tation Worksheet right after the Tax Ta-
                                                lump-sum  distributions).  Check  the  ap-       ble.
Exception  4—Increased  standard  de-           propriate box.                                   However, don’t use the Tax Table or 
duction for net qualified disaster loss.             Tax  with  respect  to  a  section  962     Tax  Computation  Worksheet  to  figure 
If  you  had  a  net  qualified  disaster  loss •
                                                election  (election  made  by  a  domestic       your tax if any of the following applies.
and you elect to increase your standard         shareholder of a controlled foreign cor-         Form 8615.    Form 8615 must generally 
deduction  by  the  amount  of  your  net       poration  to  be  taxed  at  corporate  rates)   be  used  to  figure  the  tax  on  your  un-
qualified  disaster  loss,  use  Schedule  A    reduced  by  the  amount  of  any  foreign       earned  income  over  $2,600  if  you  are 
to figure your standard deduction. Quali-       tax  credits  claimed  on  Form  1118.  See      under age 18, and in certain situations if 
fied disaster loss refers to losses arising     section 962 for details. Check box 3 and         you are older.
from certain disasters occurring in 2016        enter the amount and “962” in the space 
and  subsequent  years.  See  the  Instruc-     next  to  that  box.  Attach  a  statement       You must file Form 8615 if you meet 
tions  for  Form  4684  and  Schedule  A,       showing how you figured the tax.                 all of the following conditions.
line 16, for more information.                       Recapture  of  an  education  credit.       1. You had more than $2,600 of un-
                                                •
                                                You may owe this tax if you claimed an           earned income (such as taxable interest, 
Line 13                                         education  credit  in  an  earlier  year,  and   ordinary dividends, or capital gains (in-
                                                either tax-free educational assistance or        cluding capital gain distributions)).
Qualified Business Income                       a  refund  of  qualified  expenses  was  re-     2. You are required to file a tax re-
Deduction (Section 199A                         ceived in 2024 for the student. See Form         turn.
Deduction)                                      8863 for more details. Check box 3 and 
                                                                                                 3. You were either:
                                                enter  the  amount  and  “ECR”  in  the 
To  figure  your  Qualified  Business  In-      space next to that box.                          a. Under age 18 at the end of 2024,
come  Deduction,  use  Form  8995  or                Any tax from Form 8621, line 16e,           b. Age  18  at  the  end  of  2024  and 
                                                •
Form 8995-A as applicable.                      relating  to  a  section  1291  fund.  Check     didn't have earned income that was more 
Use Form 8995 if:                               box  3  and  enter  the  amount  of  the  tax    than half of your support, or
• You  have  qualified  business  in-           and “1291TAX” in the space next to that          c. A full-time student at least age 19 
come,  qualified  REIT  dividends,  or          box.                                             but under age 24 at the end of 2024 and 
qualified PTP income (loss);                    • Tax from Form 8978, line 14 (re-               didn't have earned income that was more 
• Your  2024  taxable  income  before           lating  to  partner's  audit  liability  under   than half of your support.
the qualified business income deduction         section 6226). Check box 3 and enter the 
is  less  than  or  equal  to  $191,950         amount of the liability and “Form 8978”          4. At least one of your parents was 
($383,900 if married filing jointly); and       in  the  space  next  to  that  box.  If  the    alive at the end of 2024.
• You aren’t a patron in a specified            amount on Form 8978, line 14, is nega-           5. You  don’t  file  a  joint  return  in 
agricultural or horticultural cooperative.      tive, see the instructions for Schedule 3        2024.
                                                (Form 1040), line 6l.                            A  child  born  on  January  1,  2007,  is 
                                                •
If you don’t meet these requirements,                Triggering  event  under  section           considered  to  be  age  18  at  the  end  of 
use  Form  8995-A,  Qualified  Business         965(i). If you had a triggering event un-        2024; a child born on January 1, 2006, is 
Income  Deduction.  Attach  whichever           der  section  965(i)  during  the  year  and     considered  to  be  age  19  at  the  end  of 
form you use (Form 8995 or 8995-A) to           did not enter into a transfer agreement,         2024;  and  a  child  born  on  January  1, 
your  return.  See  the  Instructions  for      check box 3 and enter the amount of the          2001, is considered to be age 24 at the 
Forms 8995 and 8995-A for more infor-           triggered  deferred  net  965  tax  liability    end of 2024.
mation  for  figuring  and  reporting  your     and enter “965INC” on the line next to 
qualified business income deduction.            that box.                                        Schedule  D  Tax  Worksheet.    Use  the 
                                                                                                 Schedule  D  Tax  Worksheet  in  the  In-
                                                Do you want the IRS to figure the                structions  for  Schedule  D  to  figure  the 
                                                tax on your taxable income for you?              amount  to  enter  on  Form  1040  or 
                                                 Yes.     See chapter 13 of Pub. 17 for          1040-SR, line 16, if:
                                                details,  including  who  is  eligible  and 

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Standard Deduction Worksheet for Dependents—Line 12                                                                  Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

1.    Check if:  You were born before January 2, 1960.
                 You are blind.                                                        Total number of boxes                                                                      
                                                                                                                                                                         1.
                 Spouse was born before January 2, 1960.                               checked  . . . . . . . . . . . . . . . . . .
                 Spouse is blind.
2.    Is your earned income* more than $850?
        Yes.    Add $450 to your earned income. Enter the total.
                                                                                       . . . . . . . . . . . . . . . . . . . . . . . . . .                               2.       
        No.     Enter $1,300.
3.    Enter the amount shown below for your filing status.
      • Single or married filing separately—$14,600
      • Married filing jointly—$29,200                                                 . . . . . . . . . . . . . . . . . . . . . . . . . .                               3.   
      • Head of household—$21,900
4.    Standard deduction.
   a. Enter the smaller of line 2 or line 3. If born after January 1, 1960, and not blind, stop here and enter this amount on 
      Form 1040 or 1040-SR, line 12. Otherwise, go to line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      4a.  
   b. If born before January 2, 1960, or blind, multiply the number on line 1 by $1,550 ($1,950 if single or head of 
      household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b.  
   c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . .                                 4c.  
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable 
scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1z, and Schedule 1, lines 3, 6, 
8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15.

Standard Deduction Chart for People Who Were Born Before January 2, 1960, or Were Blind
Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.

   You were born before January 2, 1960.                        You are blind.
   Spouse was born before January 2, 1960.                      Spouse is blind.

Enter the total number of boxes checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
                                                                                                                ▶

IF your filing                                                  AND the number in                                    THEN your standard 
status is . . .                                                 the box above is . . .                                                                                   deduction is . . .
                                                                1                                                                                                        $16,550
Single
                                                                2                                                                                                        18,500
                                                                1                                                                                                        $30,750
                                                                2                                                                                                        32,300
Married filing jointly   
                                                                3                                                                                                        33,850
                                                                4                                                                                                        35,400
                                                                1                                                                                                        $30,750
Qualifying surviving spouse
                                                                2                                                                                                        32,300
                                                                1                                                                                                        $16,150
                                                                2                                                                                                        17,700
Married filing separately*
                                                                3                                                                                                        19,250
                                                                4                                                                                                        20,800
                                                                1                                                                                                         $23,850
Head of household
                                                                2                                                                                                        25,800
* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed as a 
dependent on another person's return.

34                                                                                                               Need more information or forms? Visit IRS.gov.

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• You  have  to  file  Schedule  D,      later, to figure your tax if you don’t have  Schedule  J.             If  you  had  income  from 
line 18 or 19 of Schedule D is more than to  use  the  Schedule  D  Tax  Worksheet    farming  or  fishing  (including  certain 
zero, and lines 15 and 16 of Schedule D  and if any of the following applies.         amounts received in connection with the 
are gains; or                              • You  reported  qualified  dividends      Exxon  Valdez  litigation),  your  tax  may 
• You  have  to  file  Form  4952  and   on Form 1040 or 1040-SR, line 3a.            be less if you choose to figure it using 
you have an amount on line 4g, even if     • You don’t have to file Schedule D        income averaging on Schedule J.
you don’t need to file Schedule D.       and  you  reported  capital  gain  distribu-
                                                                                      Foreign  Earned  Income  Tax  Work-
But if you are filing Form 2555, you     tions on Form 1040 or 1040-SR, line 7.
                                                                                      sheet.        If you claimed the foreign earned 
must  use  the  Foreign  Earned  Income    • You  are  filing  Schedule  D,  and 
                                                                                      income exclusion, housing exclusion, or 
Tax Worksheet instead.                   Schedule  D,  lines  15  and  16,  are  both 
                                                                                      housing  deduction  on  Form  2555,  you 
                                         more than zero.
Qualified Dividends and Capital Gain                                                  must  figure  your  tax  using  the  Foreign 
Tax Worksheet. Use the Qualified Div-      But if you are filing Form 2555, you       Earned Income Tax Worksheet.
idends and Capital Gain Tax Worksheet,   must  use  the  Foreign  Earned  Income 
                                         Tax Worksheet instead.

Foreign Earned Income Tax Worksheet—Line 16                                                         Keep for Your Records

CAUTION!
        If Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet.
1. Enter the amount from Form 1040 or 1040-SR, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                   1.   
2a. Enter the amount from your (and your spouse's if filing jointly) Form 2555, lines 45 and 50 . . . . . . .                                                        2a.  
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are 
   related to excluded income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             b.  
 c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           c.  
3. Add lines 1 and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      3.   
4.  Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, 
   Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, 
   whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax 
   computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure 
   the tax on this line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    4.   
5.  Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the 
   Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation 
   Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.   
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on 
   the entry space on Form 1040 or 1040-SR, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              6.   
* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you 
use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the 
Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract 
Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax 
Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then, 
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet 
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above. 
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet 
or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet 
or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D 
(Form 1040).

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Qualified Dividends and Capital Gain Tax Worksheet—Line 16                                                                          Keep for Your Records

Before you begin:      See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax.
                       Before completing this worksheet, complete Form 1040 or 1040-SR through line 15.
                       If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box 
                       on Form 1040 or 1040-SR, line 7.
1.  Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing 
    Form 2555 (relating to foreign earned income), enter the amount from line 3 of the 
    Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 1.    
2.  Enter the amount from Form 1040 or 1040-SR, 
    line 3a* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.  
3.  Are you filing Schedule D?*
    Yes.   Enter the smaller of line 15 or line 16 of 
           Schedule D. If either line 15 or line 16 is 
           blank or a loss, enter -0-.                                                 3.  
    No.    Enter the amount from Form 1040 or 
           1040-SR, line 7.
4.  Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        4.  
5.  Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . .                 5.    
6.  Enter: 
    $47,025 if single or married filing separately, 
    $94,050 if married filing jointly or qualifying surviving spouse,                     . . . . . . . . . . . .             6.    
    $63,000 if head of household.
7.  Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         7.    
8.  Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         8.    
9.  Subtract line 8 from line 7. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . . . .                       9.    
10. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         10.  
11. Enter the amount from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        11.  
12. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       12.  
13. Enter: 
    $518,900 if single,
    $291,850 if married filing separately,                                                . . . . . . . . . . . .             13.  
    $583,750 if married filing jointly or qualifying surviving spouse,
    $551,350 if head of household.
14. Enter the smaller of line 1 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          14.  
15. Add lines 5 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.  
16. Subtract line 15 from line 14. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . .                   16.  
17. Enter the smaller of line 12 or line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           17.  
18. Multiply line 17 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              18. 
19. Add lines 9 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  19.  
20. Subtract line 19 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       20.  
21. Multiply line 20 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              21. 
22. Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table 
    to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation 
    Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. 
23. Add lines 18, 21, and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        23. 
24. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table 
    to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation 
    Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. 
25. Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on the 
    entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on 
    the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned 
    Income Tax Worksheet  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           25. 
* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.

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in processing, attach the form to your re-
Line 19 turn to claim a credit for the withhold-
Payments ing.
Child Tax Credit and Credit
for Other Dependents
Line 25 Line 26
See Schedule 8812 (Form 1040) and its
instructions for information on figuring Federal Income Tax 2024 Estimated Tax
and claiming any child tax credit and Withheld Payments
credit for other dependents that you may
qualify to claim. Line 25a—Form(s) W-2 Enter any estimated federal income tax
payments you made for 2024. Include
Form 8862, who must file. You must Add the amounts shown as federal in- any overpayment that you applied to
file Form 8862 to claim the child tax come tax withheld on your Form(s) your 2024 estimated tax from your 2023
credit or credit for other dependents if W-2. Enter the total on line 25a. The return or an amended return (Form
your child tax credit (refundable or non- amount withheld should be shown in 1040-X).
refundable depending on the tax year), box 2 of Form W-2. Attach your
additional child tax credit, or credit for Form(s) W-2 to your return. If you and your spouse paid joint esti-
other dependents for a year after 2015 mated tax but are now filing separate in-
was denied or reduced for any reason Line 25b—Form(s) 1099 come tax returns, you can divide the
other than a math or clerical error. At- Include on line 25b any federal income amount paid in any way you choose as
tach a completed Form 8862 to your tax withheld on your Form(s) 1099-R. long as you both agree. If you can't
2024 return to claim the credit for 2024. The amount withheld should be shown agree, you must divide the payments in
Don’t file Form 8862 if you filed Form in box 4. Attach your Form(s) 1099-R to proportion to each spouse's individual
8862 for 2023, and the child tax credit, the front of your return if federal income tax as shown on your separate returns
additional child tax credit, or credit for tax was withheld. for 2024. For more information, see
Pub. 505. Be sure to show both SSNs in
other dependents was allowed for that If you received a 2024 Form 1099 the space provided on the separate re-
year. See Form 8862 and its instructions showing federal income tax withheld on turns. If you or your spouse paid sepa-
for details. dividends, taxable or tax-exempt interest rate estimated tax but you are now filing
If you claim the child tax credit income, unemployment compensation, a joint return, add the amounts you each
social security benefits, railroad retire-
! or credit for other dependents paid. Follow these instructions even if
CAUTION even though you aren't eligible ment benefits, or other income you re- your spouse died in 2024 or in 2025 be-
and it is determined that your error is ceived, include the amount withheld in fore filing a 2024 return.
due to reckless or intentional disregard the total on line 25b. This should be
of the rules for these credits, you won't shown in box 4 of Form 1099, box 6 of Divorced taxpayers. If you got di-
be allowed to take either credit or the Form SSA-1099, or box 10 of Form vorced in 2024 and you made joint esti-
additional child tax credit for 2 years RRB-1099. mated tax payments with your former
even if you're otherwise eligible to do so. spouse, enter your former spouse's SSN
If you claim the child tax credit or credit Line 25c—Other Forms in the space provided on the front of
for other dependents even though you Include on line 25c any federal income Form 1040 or 1040-SR. If you were di-
aren’t eligible and it is later determined tax withheld on your Form(s) W-2G. vorced and remarried in 2024, enter
that you fraudulently claimed either The amount withheld should be shown your present spouse's SSN in the space
credit, you won't be allowed to take ei- in box 4. Attach Form(s) W-2G to the provided on the front of Form 1040 or
ther credit or the additional child tax front of your return if federal income tax 1040-SR. Also, on the dotted line next
credit for 10 years. You may also have to was withheld. to line 26, enter your former spouse's
SSN, followed by “DIV.”
pay penalties. If you had Additional Medicare Tax
Name change. If you changed your
withheld, include the amount shown on
If your qualifying child didn’t name and you made estimated tax pay-
Form 8959, line 24, in the total on
ments using your former name, attach a
! have an SSN valid for employ- line 25c. Attach Form 8959.
CAUTION ment issued before the due date statement to the front of Form 1040 or
of your 2024 return (including exten- Include on line 25c any federal in- 1040-SR that explains all the payments
sions), you can’t claim the child tax come tax withheld that is shown on a you and your spouse made in 2024 and
credit for that child on your original or Schedule K-1. the name(s) and SSN(s) under which
amended return. However, you may be you made them.
Also include on line 25c any tax
able to claim the credit for other de-
withheld that is shown on Form 1042-S,
pendents for that child.
Form 8805, or Form 8288-A. To assist

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work and is valid for EIC purposes (explained later under
Line 27— Definitions and Special Rules)?
Earned Income Credit (EIC) Yes. Continue No. STOP

You can't take the credit.
What Is the EIC? Enter “No” on the dotted
The EIC is a credit for certain people who work. The credit may line next to line 27.
give you a refund even if you don’t owe any tax or didn’t have
any tax withheld. 3. Are you filing Form 2555 (relating to foreign earned
income)?
To Take the EIC:
Yes. STOP No. Continue
• Follow the steps below.
• Complete the worksheet that applies to you or let the IRS You can't take the
figure the credit for you. credit.
• If you have at least one child who meets the conditions to
be your qualifying child for purposes of claiming the EIC, com- 4. Were you or your spouse a nonresident alien for any part of
plete and attach Schedule EIC, even if that child doesn't have a 2024?
valid SSN. See Schedule EIC for more information, including Yes. See Nonresident No. Go to Step 2.
how to complete Schedule EIC if your qualifying child doesn't aliens, later, under
have a valid SSN. Definitions and Special
Rules.
For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on “Check if You Qualify.” This service Step 2
is available in English and Spanish. Investment Income

If you claim the EIC even though you aren't eligible 1. Add the amounts from Form 1040 or 1040-SR:
! and it is determined that your error is due to reckless Line 2a
CAUTION or intentional disregard of the EIC rules, you won't be
allowed to take the credit for 2 years even if you are otherwise Line 2b +
eligible to do so. If you fraudulently claim the EIC, you won't be Line 3b +
allowed to take the credit for 10 years. See Form 8862, who
must file, later. You may also have to pay penalties. Line 7* +

Refunds for returns claiming the earned income credit
TIP can't be issued before mid-February 2025. This delay Investment Income =
applies to the entire refund, not just the portion associ- *If line 7 is a loss, enter -0-.
ated with the earned income credit.

Step 1 All Filers
2. Is your investment income more than $11,600?
1. If, in 2024: Yes. Continue No. Skip question 3; go
• 3 or more children who have valid SSNs lived with you, to question 4.
is the amount on Form 1040 or 1040-SR, line 11, less
than $59,899 ($66,819 if married filing jointly)?
• 2 children who have valid SSNs lived with you, is the 3. Are you filing Form 4797 (relating to sales of business
amount on Form 1040 or 1040-SR, line 11, less than property)?
$55,768 ($62,688 if married filing jointly)?
• 1 child who has a valid SSN lived with you, is the Yes. See Form 4797 No. STOP
amount on Form 1040 or 1040-SR, line 11, less than filers, later, under
$49,084 ($56,004 if married filing jointly)? Definitions and Special You can't take the credit.
• No children who have valid SSNs lived with you, is the Rules.
amount on Form 1040 or 1040-SR, line 11, less than
$18,591 ($25,511 if married filing jointly)?
4. Do any of the following apply for 2024?
Yes. Continue No. STOP • You are filing Schedule E.
• You are reporting income from the rental of personal
You can't take the credit. property not used in a trade or business.
• You are filing Form 8814 (relating to election to report
2. Do you, and your spouse if filing a joint return, have a child's interest and dividends on your return).
social security number issued on or before the due date of • You have income or loss from a passive activity.
your 2024 return (including extensions) that allows you to Yes. Use Worksheet 1 No. Go to Step 3.
in Pub. 596 to see if you
can take the credit.

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Step 3         Qualifying Child                                                   3. Are you a married taxpayer whose filing status is married 
                                                                                  filing separately or head of household?
               A qualifying child for the EIC is your...
                                                                                     Yes.  Continue                 No.  Skip questions 4 
                                                                                                                   and 5; go to question 6.
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, 
half brother, half sister, or a descendant of any of them (for example, your 
                      grandchild, niece, or nephew)                               4. Did you and your spouse have the same principal residence 
                          AND                                                     for the last 6 months of 2024?
                                                                                     Yes.  Continue                 No. Skip question 5; go 
                                                                                                                   to question 6.
                          was ...
         Under age 19 at the end of 2024 and younger than you                     5. Are you legally separated according to your state law under 
                      (or your spouse if filing jointly)                          a written separation agreement or a decree of separate 
                          or                                                      maintenance and you lived apart from your spouse at the 
                                                                                  end of 2024?
Under age 24 at the end of 2024, a student (defined later), and younger than 
                      you (or your spouse if filing jointly)                         Yes.  Continue                 No.  STOP
                                                                                                      
                          or                                                                                        You can’t take the credit.
         Any age and permanently and totally disabled (defined later)
                          AND                                                     6. Could you be a qualifying child of another person for 2024? 
                                                                                  (Check “No” if the other person isn't required to file, and 
                                                                                  isn't filing, a 2024 tax return or is filing a 2024 return only 
               Who isn't filing a joint return for 2024                           to claim a refund of withheld income tax or estimated tax 
or is filing a joint return for 2024 only to claim a refund of withheld income    paid (see Pub. 596 for examples).)
         tax or estimated tax paid (see Pub. 596 for examples)                       Yes.     STOP                  No. Skip Step 4; go to 
                                                                                                                    Step 5.
                          AND                                                        You can't take the 
                                                                                     credit. Enter “No” on 
                                                                                     the dotted line next to 
                                                                                     line 27.
  Who lived with you in the United States for more than half of 2024.
                                                                                  Step 4 Filers Without a Qualifying 
CAUTION!                                                                                 Child
         You can't take the credit for a child who didn't live with you for more 
than half the year, even if you paid most of the child's living expenses. The 
IRS may ask you for documents to show you lived with each qualifying child.       1. Are you a married taxpayer whose filing status is married 
Documents you might want to keep for this purpose include school and child        filing separately or head of household?
care records and other records that show your child's address.                       Yes.     STOP                  No.  Continue
                                                                                                                                    
TIP                                                                                  You can’t take the 
         If the child didn't live with you for more than half of 2024 because of     credit.
a temporary absence, birth, death, or kidnapping, see Exception to time 
lived with you, later.
                                                                                  2. Were you, or your spouse if filing a joint return, at least age 
CAUTION!                                                                          25 but under age 65 at the end of 2024? (Check “Yes” if 
         If the child meets the conditions to be a qualifying child of any other  you, or your spouse if filing a joint return, were born after 
person (other than your spouse, if filing a joint return) for 2024, see           December 31, 1959, and before January 2, 2000.) If your 
Qualifying child of more than one person, later. If the child was married, see    spouse died in 2024 or if you are preparing a return for 
Married child, later.                                                             someone who died in 2024, see Pub. 596 before you answer.
                                                                                     Yes.  Continue                 No.  STOP
                                                                                                      
                                                                                                                    You can’t take the credit.
1. Do you have at least one child who meets the conditions to 
be your qualifying child for the purpose of claiming the 
EIC?                                                                              3. Was your main home, and your spouse's if filing a joint 
         Yes.  Continue                  No. Skip questions 2                     return, in the United States for more than half of 2024? Your 
                                        through 6; go to Step 4.                 main home can be any location where you regularly live. 
                                                                                  For examples, see Main home, later. Members of the 
                                                                                  military stationed outside the United States, see Members of 
2. Are you filing a joint return for 2024?                                        the military, later, before you answer.
         Yes. Skip questions 3           No.  Continue                               Yes.  Continue                 No.  STOP
         through 6 and Step 4;                                                                       
                                                                                                                    You can't take the credit. 
         go to Step 5.                                                                                              Enter “No” on the dotted 
                                                                                                                    line next to line 27.

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4. Enter all of your nontaxable combat pay if you elect
4. Are you filing a joint return for 2024? to include it in earned income. Also enter the amount
Yes. Skip questions 5 No. Continue of your nontaxable combat pay on line 1i of Form
and 6; go to Step 5. 1040 or 1040-SR. See Combat pay,
nontaxable, later . . . . . . . . . . . . . . . . . . . 4.

5. Could you be a qualifying child of another person for 2024? CAUTION!
(Check “No” if the other person isn't required to file, and Electing to include nontaxable combat pay may increase or
isn't filing, a 2024 tax return or is filing a 2024 return only decrease your EIC. Figure the credit with and without your nontaxable
to claim a refund of withheld income tax or estimated tax combat pay before making the election.
paid (see Pub. 596 for examples).) 5. Add lines 3 and 4.
This is your earned income . . . . . . . . . . . . 5.
Yes. STOP No. Continue

You can't take the
credit. Enter “No”
on the dotted line next
to line 27. 2. Were you self-employed at any time in 2024, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you
6. Can you be claimed as a dependent on someone else's 2024 filing Schedule C as a statutory employee?
tax return? (If the person who could claim you on their 2024
tax return is not required to file, and isn't filing a 2024 tax Yes. Skip question 3 No. Continue
return or is filing a 2024 return only to claim a refund of and Step 6; go to
withheld income tax or estimated tax paid, check “No.”) Worksheet B.
Yes. STOP No. Go to Step 5.
3. If you have:
You can't take the • 3 or more qualifying children who have valid SSNs, is
credit. your earned income less than $59,899 ($66,819 if
married filing jointly)?
Step 5 Earned Income • 2 qualifying children who have valid SSNs, is your
earned income less than $55,768 ($62,688 if married
filing jointly)?
1. Are you filing Schedule SE because you were a member of • 1 qualifying child who has a valid SSN, is your earned
the clergy or you had church employee income of $108.28 income less than $49,084 ($56,004 if married filing
or more? jointly)?
Yes. See Clergy or No. Complete the • No qualifying children who have valid SSNs, is your
earned income less than $18,591 ($25,511 if married
Church employees, following worksheet. filing jointly)?
whichever applies.
Yes. Go to Step 6. No. STOP
1. Enter the amount from Form 1040 or 1040-SR,
line 1z . . . . . . . . . . . . . . . . . . . . . . . . . 1. You can't take the credit.
2. Enter the Medicaid waiver payment amounts
excluded from income on Schedule 1 (Form 1040), Step 6 How To Figure the Credit
line 8s, unless you choose to include these amounts
in earned income, in which case enter -0-. See the
instructions for Schedule 1, line 8s. . . . . . . . . 2. 1. Do you want the IRS to figure the credit for you?
Yes. See Credit figured No. Go to Worksheet A.
by the IRS, later.
TIP
If you and your spouse both received Medicaid waiver Definitions and Special Rules
payments during the year, you and your spouse can make different Adopted child. An adopted child is always treated as your own
choices about including the full amount of your payments in earned
income. Enter only the amount of Medicaid waiver payments that you child. An adopted child includes a child lawfully placed with
or your spouse, if filing a joint return, do not want to include in earned you for legal adoption.
income. To include all nontaxable Medicaid waiver payment amounts in Church employees. Determine how much of the amount on
earned income, enter -0-.
Form 1040 or 1040-SR, line 1a, was also reported on Sched-
3. Subtract line 2 from line 1 . . . . . . . . . . . . . 3. ule SE, Part I, line 5a. Subtract that amount from the amount on
Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of
the worksheet in Step 5 (instead of entering the actual amount
from Form 1040 or 1040-SR, line 1a). Be sure to answer “Yes”
to question 2 in Step 5.
Clergy. The following instructions apply to ministers, members
of religious orders who have not taken a vow of poverty, and
Christian Science practitioners. If you are filing Schedule SE
and the amount on line 2 of that schedule includes an amount

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that was also reported on Form 1040 or 1040-SR, line 1z, do the • You filed Form 8862 for another year, the EIC was al-
following. lowed for that year, and your EIC hasn't been reduced or disal-
1. Enter “Clergy” on the dotted line next to line 27. lowed again for any reason other than a math or clerical error.
2. Determine how much of the amount on Form 1040 or • You are taking the EIC without a qualifying child and the
only reason your EIC was reduced or disallowed in the other
1040-SR, line 1z, was also reported on Schedule SE, Part I,
year was because it was determined that a child listed on Sched-
line 2.
ule EIC wasn't your qualifying child.
3. Subtract that amount from the amount on Form 1040 or Also, don’t file Form 8862 or take the credit for the:
1040-SR, line 1z. Enter the result on line 1 of the worksheet in • 2 years after the most recent tax year for which there was
Step 5 (instead of entering the actual amount from Form 1040 a final determination that your EIC claim was due to reckless or
or 1040-SR, line 1z). intentional disregard of the EIC rules, or
4. Be sure to answer “Yes” to question 2 in Step 5. • 10 years after the most recent tax year for which there was
a final determination that your EIC claim was due to fraud.
Combat pay, nontaxable. If you were a member of the U.S. Foster child. A foster child is any child placed with you by an
Armed Forces who served in a combat zone, certain pay is ex- authorized placement agency or by judgment, decree, or other
cluded from your income. See Combat Zone Exclusion in Pub. order of any court of competent jurisdiction. For more details on
3. You can elect to include this pay in your earned income when authorized placement agencies, see Pub. 596.
figuring the EIC. The amount of your nontaxable combat pay
should be shown in box 12 of Form(s) W-2 with code Q. If you Main home. Your main home may be your house, apartment,
are filing a joint return and both you and your spouse received mobile home, shelter, temporary lodging, or other location and
nontaxable combat pay, you can each make your own election. doesn't need to be the same physical location throughout 2024.
In other words, if one of you makes the election, the other one You don't need a permanent address.
can also make it but doesn't have to. Married child. A child who was married at the end of 2024 is
If you elect to use your nontaxable combat pay in figur- a qualifying child only if (a) you can claim the child as your de-
pendent, or (b) you could have claimed the child as your de-
CAUTION
! ing your EIC, enter that amount on line 1i. pendent except for the special rule for Children of divorced or
separated parents under Who Qualifies as Your Dependent, ear-
Credit figured by the IRS. To have the IRS figure your EIC: lier.
1. Enter “EIC” on the dotted line next to line 27. Members of the military. If you were on extended active duty
2. Be sure you enter the nontaxable combat pay you elect to outside the United States, your main home is considered to be in
include in earned income by entering that amount on line 1i. the United States during that duty period. Extended active duty
See Combat pay, nontaxable, earlier. is military duty ordered for an indefinite period or for a period
of more than 90 days. Once you begin serving extended active
3. If you have a qualifying child, complete and attach
duty, you are considered to be on extended active duty even if
Schedule EIC. If your EIC for a year after 1996 was reduced or
you don’t serve more than 90 days.
disallowed, see Form 8862, who must file, later.
Nonresident aliens. If you checked the box in the Filing Status
Exception to time lived with you. Temporary absences by you section to treat a nonresident alien or dual-status alien spouse as
or the child for special circumstances, such as school, vacation, a U.S. resident for the entire year, go to Step 2. Otherwise, stop;
business, medical care, military service, or detention in a juve- you can't take the EIC. Enter “No” on the dotted line next to
nile facility, count as time the child lived with you. Also see line 27. See Nonresident aliens and dual-status aliens, earlier.
Kidnapped child under Who Qualifies as Your Dependent, earli-
Permanently and totally disabled. A person is permanently
er, and Members of the military, later. A child is considered to
and totally disabled if, at any time in 2024, the person couldn't
have lived with you for more than half of 2024 if the child was
engage in any substantial gainful activity because of a physical
born or died in 2024 and your home was this child's home for
or mental condition and a doctor has determined that this condi-
more than half the time the child was alive in 2024 or if you
tion (a) has lasted or can be expected to last continuously for at
adopted the child in 2024, the child was lawfully placed with
least a year, or (b) can be expected to lead to death.
you for legal adoption by you in 2024, or the child was an eligi-
ble foster child placed with you during 2024 and your main Qualifying child of more than one person. Even if a child
home was the child's main home for more than half the time meets the conditions to be the qualifying child of more than one
since the child was adopted or placed with you in 2024. person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Form 4797 filers. If the amount on Form 1040 or 1040-SR,
Children of divorced or separated parents under Who Qualifies
line 7, includes an amount from Form 4797, you must use
as Your Dependent, earlier, applies.
Worksheet 1 in Pub. 596 to see if you can take the EIC. Other-
wise, stop; you can't take the EIC. 1. Child tax credit, credit for other dependents, and addi-
tional child tax credit (lines 19 and 28).
Form 8862, who must file. You must file Form 8862 if your
EIC for a year after 1996 was reduced or disallowed for any 2. Head of household filing status.
reason other than a math or clerical error. But don’t file Form 3. Credit for child and dependent care expenses (Schedule
8862 if either of the following applies. 3, line 2).

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4. Exclusion for dependent care benefits (Form 2441, Part For more details and examples, see Pub. 596.
III).
Social security number (SSN). For the EIC, a valid SSN is a
5. Earned income credit (line 27). number issued by the Social Security Administration unless
No other person can take any of the five tax benefits just listed “Not Valid for Employment” is printed on the social security
based on the qualifying child. If you and any other person can card and the number was issued solely to allow the recipient of
claim the child as a qualifying child, the following rules apply. the SSN to apply for or receive a federally funded benefit. If
For purposes of these rules, the term “parent” means a biologi- “Not Valid for Employment” is printed on the social security
cal or adoptive parent of an individual. It doesn't include a step- card and the cardholder’s immigration status has changed so
parent or foster parent unless that person has adopted the indi- that they are now a U.S. citizen or permanent resident, ask the
vidual. SSA for a new social security card without the legend. Howev-
• If only one of the persons is the child's parent, the child is er, if “Valid for Work Only With DHS Authorization” is printed
treated as the qualifying child of the parent. on your social security card, your SSN is valid for EIC purposes
• If the parents file a joint return together and can claim the only as long as the DHS authorization is still valid.
child as a qualifying child, the child is treated as the qualifying To find out how to get an SSN, see Social Security Number
child of the parents. (SSN) near the beginning of these instructions. If you won't
• If the parents don’t file a joint return together but both pa- have an SSN by the date your return is due, see What if You
rents claim the child as a qualifying child, the IRS will treat the Can't File on Time?
child as the qualifying child of the parent with whom the child If you didn't have an SSN issued on or before the due date of
lived for the longer period of time in 2024. If the child lived your 2024 return (including extensions), you can't claim the EIC
with each parent for the same amount of time, the IRS will treat on your original or an amended 2024 return. If a child didn't
the child as the qualifying child of the parent who had the high- have an SSN issued on or before the due date of your return (in-
er adjusted gross income (AGI) for 2024. cluding extensions), you can't count that child as a qualifying
• If no parent can claim the child as a qualifying child, the child in figuring the amount of the EIC on your original or an
child is treated as the qualifying child of the person who had the amended 2024 return.
highest AGI for 2024.
• If a parent can claim the child as a qualifying child but no Student. A student is a child who during any part of 5 calendar
parent does so claim the child, the child is treated as the qualify- months of 2024 was enrolled as a full-time student at a school
ing child of the person who had the highest AGI for 2024, but or took a full-time, on-farm training course given by a school or
only if that person's AGI is higher than the highest AGI of any a state, county, or local government agency. A school includes a
parent of the child who can claim the child. technical, trade, or mechanical school. It doesn't include an
If, under these rules, you can't claim a child as a quali- on-the-job training course, correspondence school, or school of-
TIP fying child for the EIC, you may be able to claim the fering courses only through the Internet.
EIC under the rules for a taxpayer without a qualifying Welfare benefits, effect of credit on. Any refund you receive
child. For more information, see Pub. 596. as a result of taking the EIC can't be counted as income when
determining if you or anyone else is eligible for benefits or as-
Example. Your child, Lee, meets the conditions to be a qual- sistance, or how much you or anyone else can receive, under
ifying child for both you and your parent. Lee doesn't meet the any federal program or under any state or local program fi-
conditions to be a qualifying child of any other person, includ- nanced in whole or in part with federal funds. These programs
ing Lee’s other parent. Under the rules just described, you can include Temporary Assistance for Needy Families (TANF),
claim Lee as a qualifying child for all of the five tax benefits lis- Medicaid, Supplemental Security Income (SSI), and Supple-
ted here for which you otherwise qualify. Your parent can't mental Nutrition Assistance Program (formerly food stamps). In
claim any of the five tax benefits listed here based on Lee. addition, when determining eligibility, the refund can't be coun-
However, if your parent’s AGI is higher than yours and you ted as a resource for at least 12 months after you receive it.
don’t claim Lee as a qualifying child, Lee is the qualifying child Check with your local benefit coordinator to find out if your re-
of your parent. fund will affect your benefits.

42 Need more information or forms? Visit IRS.gov.

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Worksheet A—2024 EIC—Line 27 Keep for Your Records

Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 2. Otherwise, use Worksheet B.

Part 1 1. Enter your earned income from Step 5. 1

All Filers Using 2. Look up the amount on line 1 above in the EIC Table (right after
Worksheet B) to nd the credit. Be sure you use the correct column
Worksheet A for your ling status and the number of qualifying children you have who 2
have a valid SSN as dened earlier. Enter the credit here.
STOP
If line 2 is zero, You can’t take the credit.
Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.

3. Enter the amount from Form 1040 or 1040-SR, line 11. 3

4. Are the amounts on lines 3 and 1 the same?
Yes. Skip line 5; enter the amount from line 2 on line 6.
No. Go to line 5.

5. If you have:
Part 2 No qualifying children who have a valid SSN, is the amount on
line 3 less than $10,330 ($17,250 if married ling jointly)?
Filers Who 1 or more qualifying children who have a valid SSN, is the amount
Answered on line 3 less than $22,720 ($29,640 if married ling jointly)?
“No” on Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
Line 4
No. Look up the amount on line 3 in the EIC Table to nd the
credit. Be sure you use the correct column for your ling
status and the number of qualifying children you have who 5
have a valid SSN. Enter the credit here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.

6. This is your earned income credit. 6
Part 3
Enter this amount on
Your Earned Form 1040 or 1040-SR,
line 27.
Income Credit
Reminder— 1040 or
If you have a qualifying child, complete and attach Schedule EIC. 1040-SR 1040or
EIC 1040-SR

If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must le, earlier, to ﬁnd out if you must ﬁle Form 8862 to
CAUTION take the credit for 2024.

Need more information or forms? Visit IRS.gov. 43

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Worksheet B—2024 EIC—Line 27 Keep for Your Records

Use this worksheet if you answered “Yes” to Step 5, question 2.
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married ling a joint return, include your spouse’s amounts, if any, with yours to gure the amounts to
enter in Parts 1 through 3.

Part 1
1a. Enter the amount from Schedule SE, Part I, line 3. 1a
Self-Employed, + 1b
b. Enter any amount from Schedule SE, Part I, line 4b and line 5a.
Members of the
Clergy, and c. Combine lines 1a and 1b. = 1c
People With
Church Employee d. Enter the amount from Schedule SE, Part I, line 13. – 1d
Income Filing
e. Subtract line 1d from line 1c. = 1e
Schedule SE

2. Don’t include on these lines any statutory employee income, any net prot from services performed as a
Part 2 notary public, any amount exempt from self-employment tax as the result of the ling and approval of Form
4029 or Form 4361, or any other amounts exempt from self-employment tax.
Self-Employed
a. Enter any net farm prot or (loss) from Schedule F, line 34; and
NOT Required from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*. 2a
To File
b. Enter any net prot or (loss) from Schedule C, line 31; and Schedule
Schedule SE + 2b
K-1 (Form 1065), box 14, code A (other than farming)*.
For example, your
net earnings from c. Combine lines 2a and 2b. = 2c
self-employment
were less than $400. * If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter
your name and social security number on Schedule SE and attach it to your return.

Part 3

Statutory Employees 3. Enter the amount from Schedule C, line 1, that you are ling as a 3
Filing Schedule C statutory employee.

Part 4 4a. Enter your earned income from Step 5. 4a

All Filers Using
4b
Worksheet B b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
STOP
Note. If line 4b If line 4b is zero or less, You can’t take the credit. Enter “No” on the dotted line next to Form 1040
includes income on
which you should or 1040-SR, line 27.
have paid self- 5. If you have:
employment tax but 3 or more qualifying children who have valid SSNs, is line 4b less than $59,899 ($66,819 if married
didn’t, we may ling jointly)?
reduce your credit by
the amount of 2 qualifying children who have valid SSNs, is line 4b less than $55,768 ($62,688 if married ling jointly)?
self-employment tax 1 qualifying child who has a valid SSN, is line 4b less than $49,084 ($56,004 if married ling jointly)?
not paid. No qualifying children who have valid SSNs, is line 4b less than $18,591 ($25,511 if married ling jointly)?
Yes. If you want the IRS to gure your credit, see Credit gured by the IRS, earlier. If you want to
gure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
STOP
No. You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or
1040-SR, line 27.

44 Need more information or forms? Visit IRS.gov.

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Worksheet B —2024 EIC—Line 27—Continued Keep for Your Records

Part 5
6. Enter your total earned income from Part 4, line 4b. 6
All Filers Using
Worksheet B 7. Look up the amount on line 6 above in the EIC Table to nd
the credit. Be sure you use the correct column for your ling status and
the number of qualifying children you have who have a valid SSN. Enter 7
the credit here.
If line 7 is zero, STOP You can’t take the credit.
Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.

8. Enter the amount from Form 1040 or 1040-SR,
line 11. 8

9. Are the amounts on lines 8 and 6 the same?
Yes. Skip line 10; enter the amount from line 7 on line 11.
No. Go to line 10.

10. If you have:
Part 6
No qualifying children who have a valid SSN, is the amount on line 8
less than $10,330 ($17,250 if married ling jointly)?
Filers Who
1 or more qualifying children who have a valid SSN, is the amount on
Answered line 8 less than $22,720 ($29,640 if married ling jointly)?
“No” on
Yes. Leave line 10 blank; enter the amount from line 7 on line 11.
Line 9
No. Look up the amount on line 8 in the EIC Table to nd the
credit. Be sure you use the correct column for your ling status
and the number of qualifying children you have who have a valid 10
SSN. Enter the credit here.
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.

Part 7 11. This is your earned income credit. 11
Enter this amount on
Your Earned Form 1040 or 1040-SR,
Reminder—
Income Credit line 27.
If you have a qualifying child, complete and attach Schedule EIC. 1040 or
1040-SR
1040or
EIC
1040-SR

If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must le, earlier, to ﬁnd out if you must ﬁle Form
CAUTION 8862 to take the credit for 2024.

Need more information or forms? Visit IRS.gov. 45

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2024 Earned Income Credit (EIC) Table                                                                                                          And your ﬁling status is—
                                                                                                                     If the amount you are     Single, head of household,  or
                                                                                                                     looking up from the       qualifying surviving spouse and 
Caution. This is not a tax table.                                                                                    worksheet is—             the number of children you have is—
                                                                                                                                               0       1        2            3
1. To find your credit, read down     2. Then, go to the column that          Example. If your filing status is         At least Butthanless   Your credit is—
the “At least - But less than”        includes your filing status and the     single, you have one qualifying           2,400    2,450         186     825      970        1,091
columns and find the line that        number of qualifying children you       child who has a valid SSN, and the        2,450    2,500         189     842      990        1,114
includes the amount you were told     have who have valid SSNs as             amount you are looking up from 
to look up from your EIC              defined earlier. Enter the credit from  your EIC Worksheet is $2,455, you 
Worksheet.                            that column on your EIC Worksheet.      would enter $842.
                                        And your filing status is–                                                               And your filing status is–
If the amount you    Single, head of household,      Married filing jointly and you If the amount you           Single, head of household,     Married filing jointly and you 
are looking up from  or qualifying surviving         have–                          are looking up from         or qualifying surviving        have–
the worksheet is–    spouse★ and you have–                                          the worksheet is–           spouse★ and you have–
                         0        1     2      3     0     1         2        3                                 0    1           2           3 0       1        2              3
  At least But less            Your credit is–             Your credit is–            At least But less              Your credit is–                   Your credit is–
           than                                                                                than
   1              50       2        9   10     11      2     9            10  11      2,800    2,850             216 961         1,130  1,271  216          961 1,130          1,271
   50      100             6      26    30     34      6   26             30  34      2,850    2,900             220 978         1,150  1,294  220          978 1,150          1,294
   100     150           10       43    50     56    10    43             50  56      2,900    2,950             224 995         1,170  1,316  224          995 1,170          1,316
   150     200           13       60    70     79    13    60             70  79      2,950    3,000             228 1,012       1,190  1,339  228     1,012    1,190          1,339
   200     250           17       77    90     101   17    77             90  101     3,000    3,050             231 1,029       1,210  1,361  231     1,029    1,210          1,361
   250     300           21       94    110    124   21    94             110 124     3,050    3,100             235 1,046       1,230  1,384  235     1,046    1,230          1,384
   300     350           25       111   130    146   25    111            130 146     3,100    3,150             239 1,063       1,250  1,406  239     1,063    1,250          1,406
   350     400           29       128   150    169   29    128            150 169     3,150    3,200             243 1,080       1,270  1,429  243     1,080    1,270          1,429
   400     450           33       145   170    191   33    145            170 191     3,200    3,250             247 1,097       1,290  1,451  247     1,097    1,290          1,451
   450     500           36       162   190    214   36    162            190 214     3,250    3,300             251 1,114       1,310  1,474  251     1,114    1,310          1,474
   500     550           40       179   210    236   40    179            210 236     3,300    3,350             254 1,131       1,330  1,496  254     1,131    1,330          1,496
   550     600           44       196   230    259   44    196            230 259     3,350    3,400             258 1,148       1,350  1,519  258     1,148    1,350          1,519
   600     650           48       213   250    281   48    213            250 281     3,400    3,450             262 1,165       1,370  1,541  262     1,165    1,370          1,541
   650     700           52       230   270    304   52    230            270 304     3,450    3,500             266 1,182       1,390  1,564  266     1,182    1,390          1,564
   700     750           55       247   290    326   55    247            290 326     3,500    3,550             270 1,199       1,410  1,586  270     1,199    1,410          1,586
   750     800           59       264   310    349   59    264            310 349     3,550    3,600             273 1,216       1,430  1,609  273     1,216    1,430          1,609
   800     850           63       281   330    371   63    281            330 371     3,600    3,650             277 1,233       1,450  1,631  277     1,233    1,450          1,631
   850     900           67       298   350    394   67    298            350 394     3,650    3,700             281 1,250       1,470  1,654  281     1,250    1,470          1,654
   900     950           71       315   370    416   71    315            370 416     3,700    3,750             285 1,267       1,490  1,676  285     1,267    1,490          1,676
   950     1,000         75       332   390    439   75    332            390 439     3,750    3,800             289 1,284       1,510  1,699  289     1,284    1,510          1,699
   1,000   1,050         78       349   410    461   78    349            410 461     3,800    3,850             293 1,301       1,530  1,721  293     1,301    1,530          1,721
   1,050   1,100         82       366   430    484   82    366            430 484     3,850    3,900             296 1,318       1,550  1,744  296     1,318    1,550          1,744
   1,100   1,150         86       383   450    506   86    383            450 506     3,900    3,950             300 1,335       1,570  1,766  300     1,335    1,570          1,766
   1,150   1,200         90       400   470    529   90    400            470 529     3,950    4,000             304 1,352       1,590  1,789  304     1,352    1,590          1,789
   1,200   1,250         94       417   490    551   94    417            490 551     4,000    4,050             308 1,369       1,610  1,811  308     1,369    1,610          1,811
   1,250   1,300         98       434   510    574   98    434            510 574     4,050    4,100             312 1,386       1,630  1,834  312     1,386    1,630          1,834
   1,300   1,350         101      451   530    596   101   451            530 596     4,100    4,150             316 1,403       1,650  1,856  316     1,403    1,650          1,856
   1,350   1,400         105      468   550    619   105   468            550 619     4,150    4,200             319 1,420       1,670  1,879  319     1,420    1,670          1,879
   1,400   1,450         109      485   570    641   109   485            570 641     4,200    4,250             323 1,437       1,690  1,901  323     1,437    1,690          1,901
   1,450   1,500         113      502   590    664   113   502            590 664     4,250    4,300             327 1,454       1,710  1,924  327     1,454    1,710          1,924
   1,500   1,550         117      519   610    686   117   519            610 686     4,300    4,350             331 1,471       1,730  1,946  331     1,471    1,730          1,946
   1,550   1,600         120      536   630    709   120   536            630 709     4,350    4,400             335 1,488       1,750  1,969  335     1,488    1,750          1,969
   1,600   1,650         124      553   650    731   124   553            650 731     4,400    4,450             339 1,505       1,770  1,991  339     1,505    1,770          1,991
   1,650   1,700         128      570   670    754   128   570            670 754     4,450    4,500             342 1,522       1,790  2,014  342     1,522    1,790          2,014
   1,700   1,750         132      587   690    776   132   587            690 776     4,500    4,550             346 1,539       1,810  2,036  346     1,539    1,810          2,036
   1,750   1,800         136      604   710    799   136   604            710 799     4,550    4,600             350 1,556       1,830  2,059  350     1,556    1,830          2,059
   1,800   1,850         140      621   730    821   140   621            730 821     4,600    4,650             354 1,573       1,850  2,081  354     1,573    1,850          2,081
   1,850   1,900         143      638   750    844   143   638            750 844     4,650    4,700             358 1,590       1,870  2,104  358     1,590    1,870          2,104
   1,900   1,950         147      655   770    866   147   655            770 866     4,700    4,750             361 1,607       1,890  2,126  361     1,607    1,890          2,126
   1,950   2,000         151      672   790    889   151   672            790 889     4,750    4,800             365 1,624       1,910  2,149  365     1,624    1,910          2,149
   2,000   2,050         155      689   810    911   155   689            810 911     4,800    4,850             369 1,641       1,930  2,171  369     1,641    1,930          2,171
   2,050   2,100         159      706   830    934   159   706            830 934     4,850    4,900             373 1,658       1,950  2,194  373     1,658    1,950          2,194
   2,100   2,150         163      723   850    956   163   723            850 956     4,900    4,950             377 1,675       1,970  2,216  377     1,675    1,970          2,216
   2,150   2,200         166      740   870    979   166   740            870 979     4,950    5,000             381 1,692       1,990  2,239  381     1,692    1,990          2,239
   2,200   2,250         170      757   890    1,001 170   757            890 1,001   5,000    5,050             384 1,709       2,010  2,261  384     1,709    2,010          2,261
   2,250   2,300         174      774   910    1,024 174   774            910 1,024   5,050    5,100             388 1,726       2,030  2,284  388     1,726    2,030          2,284
   2,300   2,350         178      791   930    1,046 178   791            930 1,046   5,100    5,150             392 1,743       2,050  2,306  392     1,743    2,050          2,306
   2,350   2,400         182      808   950    1,069 182   808            950 1,069   5,150    5,200             396 1,760       2,070  2,329  396     1,760    2,070          2,329
   2,400   2,450         186      825   970    1,091 186   825            970 1,091   5,200    5,250             400 1,777       2,090  2,351  400     1,777    2,090          2,351
   2,450   2,500         189      842   990    1,114 189   842            990 1,114   5,250    5,300             404 1,794       2,110  2,374  404     1,794    2,110          2,374
   2,500   2,550         193      859   1,010  1,136 193   859       1,010    1,136   5,300    5,350             407 1,811       2,130  2,396  407     1,811    2,130          2,396
   2,550   2,600         197      876   1,030  1,159 197   876       1,030    1,159   5,350    5,400             411 1,828       2,150  2,419  411     1,828    2,150          2,419
   2,600   2,650         201      893   1,050  1,181 201   893       1,050    1,181   5,400    5,450             415 1,845       2,170  2,441  415     1,845    2,170          2,441
   2,650   2,700         205      910   1,070  1,204 205   910       1,070    1,204   5,450    5,500             419 1,862       2,190  2,464  419     1,862    2,190          2,464
   2,700   2,750         208      927   1,090  1,226 208   927       1,090    1,226   5,500    5,550             423 1,879       2,210  2,486  423     1,879    2,210          2,486
   2,750   2,800         212      944   1,110  1,249 212   944       1,110    1,249   5,550    5,600             426 1,896       2,230  2,509  426     1,896    2,230          2,509

  ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

                                                                                                                                                                (Continued)

46                                                                                                    Need more information or forms? Visit IRS.gov.

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Earned Income Credit (EIC) Table - Continued                                                                   (Caution. This is not a tax table.)

                              And your filing status is–                                                       And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0   1     2             3     0     1     2         3                            0   1     2             3     0    1     2        3
At least But less       Your credit is–                 Your credit is–          At least But less       Your credit is–                Your credit is–
         than                                                                             than
5,600    5,650      430 1,913 2,250         2,531 430   1,913 2,250     2,531    8,800    8,850      632 3,001 3,530         3,971 632  3,001 3,530    3,971
5,650    5,700      434 1,930 2,270         2,554 434   1,930 2,270     2,554    8,850    8,900      632 3,018 3,550         3,994 632  3,018 3,550    3,994
5,700    5,750      438 1,947 2,290         2,576 438   1,947 2,290     2,576    8,900    8,950      632 3,035 3,570         4,016 632  3,035 3,570    4,016
5,750    5,800      442 1,964 2,310         2,599 442   1,964 2,310     2,599    8,950    9,000      632 3,052 3,590         4,039 632  3,052 3,590    4,039
5,800    5,850      446 1,981 2,330         2,621 446   1,981 2,330     2,621    9,000    9,050      632 3,069 3,610         4,061 632  3,069 3,610    4,061
5,850    5,900      449 1,998 2,350         2,644 449   1,998 2,350     2,644    9,050    9,100      632 3,086 3,630         4,084 632  3,086 3,630    4,084
5,900    5,950      453 2,015 2,370         2,666 453   2,015 2,370     2,666    9,100    9,150      632 3,103 3,650         4,106 632  3,103 3,650    4,106
5,950    6,000      457 2,032 2,390         2,689 457   2,032 2,390     2,689    9,150    9,200      632 3,120 3,670         4,129 632  3,120 3,670    4,129
6,000    6,050      461 2,049 2,410         2,711 461   2,049 2,410     2,711    9,200    9,250      632 3,137 3,690         4,151 632  3,137 3,690    4,151
6,050    6,100      465 2,066 2,430         2,734 465   2,066 2,430     2,734    9,250    9,300      632 3,154 3,710         4,174 632  3,154 3,710    4,174
6,100    6,150      469 2,083 2,450         2,756 469   2,083 2,450     2,756    9,300    9,350      632 3,171 3,730         4,196 632  3,171 3,730    4,196
6,150    6,200      472 2,100 2,470         2,779 472   2,100 2,470     2,779    9,350    9,400      632 3,188 3,750         4,219 632  3,188 3,750    4,219
6,200    6,250      476 2,117 2,490         2,801 476   2,117 2,490     2,801    9,400    9,450      632 3,205 3,770         4,241 632  3,205 3,770    4,241
6,250    6,300      480 2,134 2,510         2,824 480   2,134 2,510     2,824    9,450    9,500      632 3,222 3,790         4,264 632  3,222 3,790    4,264
6,300    6,350      484 2,151 2,530         2,846 484   2,151 2,530     2,846    9,500    9,550      632 3,239 3,810         4,286 632  3,239 3,810    4,286
6,350    6,400      488 2,168 2,550         2,869 488   2,168 2,550     2,869    9,550    9,600      632 3,256 3,830         4,309 632  3,256 3,830    4,309
6,400    6,450      492 2,185 2,570         2,891 492   2,185 2,570     2,891    9,600    9,650      632 3,273 3,850         4,331 632  3,273 3,850    4,331
6,450    6,500      495 2,202 2,590         2,914 495   2,202 2,590     2,914    9,650    9,700      632 3,290 3,870         4,354 632  3,290 3,870    4,354
6,500    6,550      499 2,219 2,610         2,936 499   2,219 2,610     2,936    9,700    9,750      632 3,307 3,890         4,376 632  3,307 3,890    4,376
6,550    6,600      503 2,236 2,630         2,959 503   2,236 2,630     2,959    9,750    9,800      632 3,324 3,910         4,399 632  3,324 3,910    4,399
6,600    6,650      507 2,253 2,650         2,981 507   2,253 2,650     2,981    9,800    9,850      632 3,341 3,930         4,421 632  3,341 3,930    4,421
6,650    6,700      511 2,270 2,670         3,004 511   2,270 2,670     3,004    9,850    9,900      632 3,358 3,950         4,444 632  3,358 3,950    4,444
6,700    6,750      514 2,287 2,690         3,026 514   2,287 2,690     3,026    9,900    9,950      632 3,375 3,970         4,466 632  3,375 3,970    4,466
6,750    6,800      518 2,304 2,710         3,049 518   2,304 2,710     3,049    9,950    10,000     632 3,392 3,990         4,489 632  3,392 3,990    4,489
6,800    6,850      522 2,321 2,730         3,071 522   2,321 2,730     3,071    10,000   10,050     632 3,409 4,010         4,511 632  3,409 4,010    4,511
6,850    6,900      526 2,338 2,750         3,094 526   2,338 2,750     3,094    10,050   10,100     632 3,426 4,030         4,534 632  3,426 4,030    4,534
6,900    6,950      530 2,355 2,770         3,116 530   2,355 2,770     3,116    10,100   10,150     632 3,443 4,050         4,556 632  3,443 4,050    4,556
6,950    7,000      534 2,372 2,790         3,139 534   2,372 2,790     3,139    10,150   10,200     632 3,460 4,070         4,579 632  3,460 4,070    4,579
7,000    7,050      537 2,389 2,810         3,161 537   2,389 2,810     3,161    10,200   10,250     632 3,477 4,090         4,601 632  3,477 4,090    4,601
7,050    7,100      541 2,406 2,830         3,184 541   2,406 2,830     3,184    10,250   10,300     632 3,494 4,110         4,624 632  3,494 4,110    4,624
7,100    7,150      545 2,423 2,850         3,206 545   2,423 2,850     3,206    10,300   10,350     632 3,511 4,130         4,646 632  3,511 4,130    4,646
7,150    7,200      549 2,440 2,870         3,229 549   2,440 2,870     3,229    10,350   10,400     629 3,528 4,150         4,669 632  3,528 4,150    4,669
7,200    7,250      553 2,457 2,890         3,251 553   2,457 2,890     3,251    10,400   10,450     625 3,545 4,170         4,691 632  3,545 4,170    4,691
7,250    7,300      557 2,474 2,910         3,274 557   2,474 2,910     3,274    10,450   10,500     621 3,562 4,190         4,714 632  3,562 4,190    4,714
7,300    7,350      560 2,491 2,930         3,296 560   2,491 2,930     3,296    10,500   10,550     617 3,579 4,210         4,736 632  3,579 4,210    4,736
7,350    7,400      564 2,508 2,950         3,319 564   2,508 2,950     3,319    10,550   10,600     613 3,596 4,230         4,759 632  3,596 4,230    4,759
7,400    7,450      568 2,525 2,970         3,341 568   2,525 2,970     3,341    10,600   10,650     609 3,613 4,250         4,781 632  3,613 4,250    4,781
7,450    7,500      572 2,542 2,990         3,364 572   2,542 2,990     3,364    10,650   10,700     606 3,630 4,270         4,804 632  3,630 4,270    4,804
7,500    7,550      576 2,559 3,010         3,386 576   2,559 3,010     3,386    10,700   10,750     602 3,647 4,290         4,826 632  3,647 4,290    4,826
7,550    7,600      579 2,576 3,030         3,409 579   2,576 3,030     3,409    10,750   10,800     598 3,664 4,310         4,849 632  3,664 4,310    4,849
7,600    7,650      583 2,593 3,050         3,431 583   2,593 3,050     3,431    10,800   10,850     594 3,681 4,330         4,871 632  3,681 4,330    4,871
7,650    7,700      587 2,610 3,070         3,454 587   2,610 3,070     3,454    10,850   10,900     590 3,698 4,350         4,894 632  3,698 4,350    4,894
7,700    7,750      591 2,627 3,090         3,476 591   2,627 3,090     3,476    10,900   10,950     586 3,715 4,370         4,916 632  3,715 4,370    4,916
7,750    7,800      595 2,644 3,110         3,499 595   2,644 3,110     3,499    10,950   11,000     583 3,732 4,390         4,939 632  3,732 4,390    4,939
7,800    7,850      599 2,661 3,130         3,521 599   2,661 3,130     3,521    11,000   11,050     579 3,749 4,410         4,961 632  3,749 4,410    4,961
7,850    7,900      602 2,678 3,150         3,544 602   2,678 3,150     3,544    11,050   11,100     575 3,766 4,430         4,984 632  3,766 4,430    4,984
7,900    7,950      606 2,695 3,170         3,566 606   2,695 3,170     3,566    11,100   11,150     571 3,783 4,450         5,006 632  3,783 4,450    5,006
7,950    8,000      610 2,712 3,190         3,589 610   2,712 3,190     3,589    11,150   11,200     567 3,800 4,470         5,029 632  3,800 4,470    5,029
8,000    8,050      614 2,729 3,210         3,611 614   2,729 3,210     3,611    11,200   11,250     564 3,817 4,490         5,051 632  3,817 4,490    5,051
8,050    8,100      618 2,746 3,230         3,634 618   2,746 3,230     3,634    11,250   11,300     560 3,834 4,510         5,074 632  3,834 4,510    5,074
8,100    8,150      622 2,763 3,250         3,656 622   2,763 3,250     3,656    11,300   11,350     556 3,851 4,530         5,096 632  3,851 4,530    5,096
8,150    8,200      625 2,780 3,270         3,679 625   2,780 3,270     3,679    11,350   11,400     552 3,868 4,550         5,119 632  3,868 4,550    5,119
8,200    8,250      629 2,797 3,290         3,701 629   2,797 3,290     3,701    11,400   11,450     548 3,885 4,570         5,141 632  3,885 4,570    5,141
8,250    8,300      632 2,814 3,310         3,724 632   2,814 3,310     3,724    11,450   11,500     544 3,902 4,590         5,164 632  3,902 4,590    5,164
8,300    8,350      632 2,831 3,330         3,746 632   2,831 3,330     3,746    11,500   11,550     541 3,919 4,610         5,186 632  3,919 4,610    5,186
8,350    8,400      632 2,848 3,350         3,769 632   2,848 3,350     3,769    11,550   11,600     537 3,936 4,630         5,209 632  3,936 4,630    5,209
8,400    8,450      632 2,865 3,370         3,791 632   2,865 3,370     3,791    11,600   11,650     533 3,953 4,650         5,231 632  3,953 4,650    5,231
8,450    8,500      632 2,882 3,390         3,814 632   2,882 3,390     3,814    11,650   11,700     529 3,970 4,670         5,254 632  3,970 4,670    5,254
8,500    8,550      632 2,899 3,410         3,836 632   2,899 3,410     3,836    11,700   11,750     525 3,987 4,690         5,276 632  3,987 4,690    5,276
8,550    8,600      632 2,916 3,430         3,859 632   2,916 3,430     3,859    11,750   11,800     521 4,004 4,710         5,299 632  4,004 4,710    5,299
8,600    8,650      632 2,933 3,450         3,881 632   2,933 3,450     3,881    11,800   11,850     518 4,021 4,730         5,321 632  4,021 4,730    5,321
8,650    8,700      632 2,950 3,470         3,904 632   2,950 3,470     3,904    11,850   11,900     514 4,038 4,750         5,344 632  4,038 4,750    5,344
8,700    8,750      632 2,967 3,490         3,926 632   2,967 3,490     3,926    11,900   11,950     510 4,055 4,770         5,366 632  4,055 4,770    5,366
8,750    8,800      632 2,984 3,510         3,949 632   2,984 3,510     3,949    11,950   12,000     506 4,072 4,790         5,389 632  4,072 4,790    5,389

★  Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

                                                                                                                                              (Continued)

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Page 48 of 113         Fileid: … -form-1040/2024/a/xml/cycle07/source                                                    15:51 - 16-Dec-2024

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Earned Income Credit (EIC) Table - Continued                                                                   (Caution. This is not a tax table.)

                              And your filing status is–                                                       And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0   1     2             3     0     1     2         3                            0   1     2             3     0    1     2        3
At least  But less      Your credit is–                 Your credit is–          At least But less       Your credit is–                Your credit is–
          than                                                                            than
   12,000 12,050    502 4,089 4,810         5,411 632   4,089 4,810     5,411    15,200   15,250     258 4,213 6,090         6,851 632  4,213 6,090    6,851
   12,050 12,100    499 4,106 4,830         5,434 632   4,106 4,830     5,434    15,250   15,300     254 4,213 6,110         6,874 632  4,213 6,110    6,874
   12,100 12,150    495 4,123 4,850         5,456 632   4,123 4,850     5,456    15,300   15,350     250 4,213 6,130         6,896 632  4,213 6,130    6,896
   12,150 12,200    491 4,140 4,870         5,479 632   4,140 4,870     5,479    15,350   15,400     246 4,213 6,150         6,919 632  4,213 6,150    6,919
   12,200 12,250    487 4,157 4,890         5,501 632   4,157 4,890     5,501    15,400   15,450     242 4,213 6,170         6,941 632  4,213 6,170    6,941
   12,250 12,300    483 4,174 4,910         5,524 632   4,174 4,910     5,524    15,450   15,500     238 4,213 6,190         6,964 632  4,213 6,190    6,964
   12,300 12,350    479 4,191 4,930         5,546 632   4,191 4,930     5,546    15,500   15,550     235 4,213 6,210         6,986 632  4,213 6,210    6,986
   12,350 12,400    476 4,213 4,950         5,569 632   4,213 4,950     5,569    15,550   15,600     231 4,213 6,230         7,009 632  4,213 6,230    7,009
   12,400 12,450    472 4,213 4,970         5,591 632   4,213 4,970     5,591    15,600   15,650     227 4,213 6,250         7,031 632  4,213 6,250    7,031
   12,450 12,500    468 4,213 4,990         5,614 632   4,213 4,990     5,614    15,650   15,700     223 4,213 6,270         7,054 632  4,213 6,270    7,054
   12,500 12,550    464 4,213 5,010         5,636 632   4,213 5,010     5,636    15,700   15,750     219 4,213 6,290         7,076 632  4,213 6,290    7,076
   12,550 12,600    460 4,213 5,030         5,659 632   4,213 5,030     5,659    15,750   15,800     215 4,213 6,310         7,099 632  4,213 6,310    7,099
   12,600 12,650    456 4,213 5,050         5,681 632   4,213 5,050     5,681    15,800   15,850     212 4,213 6,330         7,121 632  4,213 6,330    7,121
   12,650 12,700    453 4,213 5,070         5,704 632   4,213 5,070     5,704    15,850   15,900     208 4,213 6,350         7,144 632  4,213 6,350    7,144
   12,700 12,750    449 4,213 5,090         5,726 632   4,213 5,090     5,726    15,900   15,950     204 4,213 6,370         7,166 632  4,213 6,370    7,166
   12,750 12,800    445 4,213 5,110         5,749 632   4,213 5,110     5,749    15,950   16,000     200 4,213 6,390         7,189 632  4,213 6,390    7,189
   12,800 12,850    441 4,213 5,130         5,771 632   4,213 5,130     5,771    16,000   16,050     196 4,213 6,410         7,211 632  4,213 6,410    7,211
   12,850 12,900    437 4,213 5,150         5,794 632   4,213 5,150     5,794    16,050   16,100     193 4,213 6,430         7,234 632  4,213 6,430    7,234
   12,900 12,950    433 4,213 5,170         5,816 632   4,213 5,170     5,816    16,100   16,150     189 4,213 6,450         7,256 632  4,213 6,450    7,256
   12,950 13,000    430 4,213 5,190         5,839 632   4,213 5,190     5,839    16,150   16,200     185 4,213 6,470         7,279 632  4,213 6,470    7,279
   13,000 13,050    426 4,213 5,210         5,861 632   4,213 5,210     5,861    16,200   16,250     181 4,213 6,490         7,301 632  4,213 6,490    7,301
   13,050 13,100    422 4,213 5,230         5,884 632   4,213 5,230     5,884    16,250   16,300     177 4,213 6,510         7,324 632  4,213 6,510    7,324
   13,100 13,150    418 4,213 5,250         5,906 632   4,213 5,250     5,906    16,300   16,350     173 4,213 6,530         7,346 632  4,213 6,530    7,346
   13,150 13,200    414 4,213 5,270         5,929 632   4,213 5,270     5,929    16,350   16,400     170 4,213 6,550         7,369 632  4,213 6,550    7,369
   13,200 13,250    411 4,213 5,290         5,951 632   4,213 5,290     5,951    16,400   16,450     166 4,213 6,570         7,391 632  4,213 6,570    7,391
   13,250 13,300    407 4,213 5,310         5,974 632   4,213 5,310     5,974    16,450   16,500     162 4,213 6,590         7,414 632  4,213 6,590    7,414
   13,300 13,350    403 4,213 5,330         5,996 632   4,213 5,330     5,996    16,500   16,550     158 4,213 6,610         7,436 632  4,213 6,610    7,436
   13,350 13,400    399 4,213 5,350         6,019 632   4,213 5,350     6,019    16,550   16,600     154 4,213 6,630         7,459 632  4,213 6,630    7,459
   13,400 13,450    395 4,213 5,370         6,041 632   4,213 5,370     6,041    16,600   16,650     150 4,213 6,650         7,481 632  4,213 6,650    7,481
   13,450 13,500    391 4,213 5,390         6,064 632   4,213 5,390     6,064    16,650   16,700     147 4,213 6,670         7,504 632  4,213 6,670    7,504
   13,500 13,550    388 4,213 5,410         6,086 632   4,213 5,410     6,086    16,700   16,750     143 4,213 6,690         7,526 632  4,213 6,690    7,526
   13,550 13,600    384 4,213 5,430         6,109 632   4,213 5,430     6,109    16,750   16,800     139 4,213 6,710         7,549 632  4,213 6,710    7,549
   13,600 13,650    380 4,213 5,450         6,131 632   4,213 5,450     6,131    16,800   16,850     135 4,213 6,730         7,571 632  4,213 6,730    7,571
   13,650 13,700    376 4,213 5,470         6,154 632   4,213 5,470     6,154    16,850   16,900     131 4,213 6,750         7,594 632  4,213 6,750    7,594
   13,700 13,750    372 4,213 5,490         6,176 632   4,213 5,490     6,176    16,900   16,950     127 4,213 6,770         7,616 632  4,213 6,770    7,616
   13,750 13,800    368 4,213 5,510         6,199 632   4,213 5,510     6,199    16,950   17,000     124 4,213 6,790         7,639 632  4,213 6,790    7,639
   13,800 13,850    365 4,213 5,530         6,221 632   4,213 5,530     6,221    17,000   17,050     120 4,213 6,810         7,661 632  4,213 6,810    7,661
   13,850 13,900    361 4,213 5,550         6,244 632   4,213 5,550     6,244    17,050   17,100     116 4,213 6,830         7,684 632  4,213 6,830    7,684
   13,900 13,950    357 4,213 5,570         6,266 632   4,213 5,570     6,266    17,100   17,150     112 4,213 6,850         7,706 632  4,213 6,850    7,706
   13,950 14,000    353 4,213 5,590         6,289 632   4,213 5,590     6,289    17,150   17,200     108 4,213 6,870         7,729 632  4,213 6,870    7,729
   14,000 14,050    349 4,213 5,610         6,311 632   4,213 5,610     6,311    17,200   17,250     105 4,213 6,890         7,751 632  4,213 6,890    7,751
   14,050 14,100    346 4,213 5,630         6,334 632   4,213 5,630     6,334    17,250   17,300     101 4,213 6,910         7,774 630  4,213 6,910    7,774
   14,100 14,150    342 4,213 5,650         6,356 632   4,213 5,650     6,356    17,300   17,350     97  4,213 6,930         7,796 626  4,213 6,930    7,796
   14,150 14,200    338 4,213 5,670         6,379 632   4,213 5,670     6,379    17,350   17,400     93  4,213 6,950         7,819 622  4,213 6,950    7,819
   14,200 14,250    334 4,213 5,690         6,401 632   4,213 5,690     6,401    17,400   17,450     89  4,213 6,960         7,830 619  4,213 6,960    7,830
   14,250 14,300    330 4,213 5,710         6,424 632   4,213 5,710     6,424    17,450   17,500     85  4,213 6,960         7,830 615  4,213 6,960    7,830
   14,300 14,350    326 4,213 5,730         6,446 632   4,213 5,730     6,446    17,500   17,550     82  4,213 6,960         7,830 611  4,213 6,960    7,830
   14,350 14,400    323 4,213 5,750         6,469 632   4,213 5,750     6,469    17,550   17,600     78  4,213 6,960         7,830 607  4,213 6,960    7,830
   14,400 14,450    319 4,213 5,770         6,491 632   4,213 5,770     6,491    17,600   17,650     74  4,213 6,960         7,830 603  4,213 6,960    7,830
   14,450 14,500    315 4,213 5,790         6,514 632   4,213 5,790     6,514    17,650   17,700     70  4,213 6,960         7,830 599  4,213 6,960    7,830
   14,500 14,550    311 4,213 5,810         6,536 632   4,213 5,810     6,536    17,700   17,750     66  4,213 6,960         7,830 596  4,213 6,960    7,830
   14,550 14,600    307 4,213 5,830         6,559 632   4,213 5,830     6,559    17,750   17,800     62  4,213 6,960         7,830 592  4,213 6,960    7,830
   14,600 14,650    303 4,213 5,850         6,581 632   4,213 5,850     6,581    17,800   17,850     59  4,213 6,960         7,830 588  4,213 6,960    7,830
   14,650 14,700    300 4,213 5,870         6,604 632   4,213 5,870     6,604    17,850   17,900     55  4,213 6,960         7,830 584  4,213 6,960    7,830
   14,700 14,750    296 4,213 5,890         6,626 632   4,213 5,890     6,626    17,900   17,950     51  4,213 6,960         7,830 580  4,213 6,960    7,830
   14,750 14,800    292 4,213 5,910         6,649 632   4,213 5,910     6,649    17,950   18,000     47  4,213 6,960         7,830 577  4,213 6,960    7,830
   14,800 14,850    288 4,213 5,930         6,671 632   4,213 5,930     6,671    18,000   18,050     43  4,213 6,960         7,830 573  4,213 6,960    7,830
   14,850 14,900    284 4,213 5,950         6,694 632   4,213 5,950     6,694    18,050   18,100     40  4,213 6,960         7,830 569  4,213 6,960    7,830
   14,900 14,950    280 4,213 5,970         6,716 632   4,213 5,970     6,716    18,100   18,150     36  4,213 6,960         7,830 565  4,213 6,960    7,830
   14,950 15,000    277 4,213 5,990         6,739 632   4,213 5,990     6,739    18,150   18,200     32  4,213 6,960         7,830 561  4,213 6,960    7,830
   15,000 15,050    273 4,213 6,010         6,761 632   4,213 6,010     6,761    18,200   18,250     28  4,213 6,960         7,830 557  4,213 6,960    7,830
   15,050 15,100    269 4,213 6,030         6,784 632   4,213 6,030     6,784    18,250   18,300     24  4,213 6,960         7,830 554  4,213 6,960    7,830
   15,100 15,150    265 4,213 6,050         6,806 632   4,213 6,050     6,806    18,300   18,350     20  4,213 6,960         7,830 550  4,213 6,960    7,830
   15,150 15,200    261 4,213 6,070         6,829 632   4,213 6,070     6,829    18,350   18,400     17  4,213 6,960         7,830 546  4,213 6,960    7,830

★  Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

                                                                                                                                              (Continued)

48                                                                                                 Need more information or forms? Visit IRS.gov.

- 49 -

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Page 49 of 113         Fileid: … -form-1040/2024/a/xml/cycle07/source                                                    15:51 - 16-Dec-2024

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Earned Income Credit (EIC) Table - Continued                                                                   (Caution. This is not a tax table.)

                                And your filing status is–                                                     And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0     1     2           3     0     1     2         3                            0   1     2             3     0    1     2        3
  At least But less       Your credit is–               Your credit is–          At least But less       Your credit is–                Your credit is–
           than                                                                           than
  18,400   18,450   13    4,213 6,960       7,830 542   4,213 6,960     7,830    21,600   21,650       0 4,213 6,960         7,830 297  4,213 6,960    7,830
  18,450   18,500     9   4,213 6,960       7,830 538   4,213 6,960     7,830    21,650   21,700       0 4,213 6,960         7,830 293  4,213 6,960    7,830
  18,500   18,550     5   4,213 6,960       7,830 534   4,213 6,960     7,830    21,700   21,750       0 4,213 6,960         7,830 290  4,213 6,960    7,830
  18,550   18,600     *   4,213 6,960       7,830 531   4,213 6,960     7,830    21,750   21,800       0 4,213 6,960         7,830 286  4,213 6,960    7,830
  18,600   18,650     0   4,213 6,960       7,830 527   4,213 6,960     7,830    21,800   21,850       0 4,213 6,960         7,830 282  4,213 6,960    7,830
  18,650   18,700     0   4,213 6,960       7,830 523   4,213 6,960     7,830    21,850   21,900       0 4,213 6,960         7,830 278  4,213 6,960    7,830
  18,700   18,750     0   4,213 6,960       7,830 519   4,213 6,960     7,830    21,900   21,950       0 4,213 6,960         7,830 274  4,213 6,960    7,830
  18,750   18,800     0   4,213 6,960       7,830 515   4,213 6,960     7,830    21,950   22,000       0 4,213 6,960         7,830 271  4,213 6,960    7,830
  18,800   18,850     0   4,213 6,960       7,830 512   4,213 6,960     7,830    22,000   22,050       0 4,213 6,960         7,830 267  4,213 6,960    7,830
  18,850   18,900     0   4,213 6,960       7,830 508   4,213 6,960     7,830    22,050   22,100       0 4,213 6,960         7,830 263  4,213 6,960    7,830
  18,900   18,950     0   4,213 6,960       7,830 504   4,213 6,960     7,830    22,100   22,150       0 4,213 6,960         7,830 259  4,213 6,960    7,830
  18,950   19,000     0   4,213 6,960       7,830 500   4,213 6,960     7,830    22,150   22,200       0 4,213 6,960         7,830 255  4,213 6,960    7,830
  19,000   19,050     0   4,213 6,960       7,830 496   4,213 6,960     7,830    22,200   22,250       0 4,213 6,960         7,830 251  4,213 6,960    7,830
  19,050   19,100     0   4,213 6,960       7,830 492   4,213 6,960     7,830    22,250   22,300       0 4,213 6,960         7,830 248  4,213 6,960    7,830
  19,100   19,150     0   4,213 6,960       7,830 489   4,213 6,960     7,830    22,300   22,350       0 4,213 6,960         7,830 244  4,213 6,960    7,830
  19,150   19,200     0   4,213 6,960       7,830 485   4,213 6,960     7,830    22,350   22,400       0 4,213 6,960         7,830 240  4,213 6,960    7,830
  19,200   19,250     0   4,213 6,960       7,830 481   4,213 6,960     7,830    22,400   22,450       0 4,213 6,960         7,830 236  4,213 6,960    7,830
  19,250   19,300     0   4,213 6,960       7,830 477   4,213 6,960     7,830    22,450   22,500       0 4,213 6,960         7,830 232  4,213 6,960    7,830
  19,300   19,350     0   4,213 6,960       7,830 473   4,213 6,960     7,830    22,500   22,550       0 4,213 6,960         7,830 228  4,213 6,960    7,830
  19,350   19,400     0   4,213 6,960       7,830 469   4,213 6,960     7,830    22,550   22,600       0 4,213 6,960         7,830 225  4,213 6,960    7,830
  19,400   19,450     0   4,213 6,960       7,830 466   4,213 6,960     7,830    22,600   22,650       0 4,213 6,960         7,830 221  4,213 6,960    7,830
  19,450   19,500     0   4,213 6,960       7,830 462   4,213 6,960     7,830    22,650   22,700       0 4,213 6,960         7,830 217  4,213 6,960    7,830
  19,500   19,550     0   4,213 6,960       7,830 458   4,213 6,960     7,830    22,700   22,750       0 4,213 6,960         7,830 213  4,213 6,960    7,830
  19,550   19,600     0   4,213 6,960       7,830 454   4,213 6,960     7,830    22,750   22,800       0 4,204 6,948         7,818 209  4,213 6,960    7,830
  19,600   19,650     0   4,213 6,960       7,830 450   4,213 6,960     7,830    22,800   22,850       0 4,196 6,938         7,808 206  4,213 6,960    7,830
  19,650   19,700     0   4,213 6,960       7,830 446   4,213 6,960     7,830    22,850   22,900       0 4,188 6,927         7,797 202  4,213 6,960    7,830
  19,700   19,750     0   4,213 6,960       7,830 443   4,213 6,960     7,830    22,900   22,950       0 4,180 6,917         7,787 198  4,213 6,960    7,830
  19,750   19,800     0   4,213 6,960       7,830 439   4,213 6,960     7,830    22,950   23,000       0 4,172 6,906         7,776 194  4,213 6,960    7,830
  19,800   19,850     0   4,213 6,960       7,830 435   4,213 6,960     7,830    23,000   23,050       0 4,164 6,896         7,766 190  4,213 6,960    7,830
  19,850   19,900     0   4,213 6,960       7,830 431   4,213 6,960     7,830    23,050   23,100       0 4,156 6,885         7,755 186  4,213 6,960    7,830
  19,900   19,950     0   4,213 6,960       7,830 427   4,213 6,960     7,830    23,100   23,150       0 4,148 6,875         7,745 183  4,213 6,960    7,830
  19,950   20,000     0   4,213 6,960       7,830 424   4,213 6,960     7,830    23,150   23,200       0 4,140 6,864         7,734 179  4,213 6,960    7,830
  20,000   20,050     0   4,213 6,960       7,830 420   4,213 6,960     7,830    23,200   23,250       0 4,132 6,854         7,724 175  4,213 6,960    7,830
  20,050   20,100     0   4,213 6,960       7,830 416   4,213 6,960     7,830    23,250   23,300       0 4,124 6,843         7,713 171  4,213 6,960    7,830
  20,100   20,150     0   4,213 6,960       7,830 412   4,213 6,960     7,830    23,300   23,350       0 4,116 6,833         7,703 167  4,213 6,960    7,830
  20,150   20,200     0   4,213 6,960       7,830 408   4,213 6,960     7,830    23,350   23,400       0 4,108 6,822         7,692 163  4,213 6,960    7,830
  20,200   20,250     0   4,213 6,960       7,830 404   4,213 6,960     7,830    23,400   23,450       0 4,100 6,812         7,682 160  4,213 6,960    7,830
  20,250   20,300     0   4,213 6,960       7,830 401   4,213 6,960     7,830    23,450   23,500       0 4,092 6,801         7,671 156  4,213 6,960    7,830
  20,300   20,350     0   4,213 6,960       7,830 397   4,213 6,960     7,830    23,500   23,550       0 4,084 6,790         7,660 152  4,213 6,960    7,830
  20,350   20,400     0   4,213 6,960       7,830 393   4,213 6,960     7,830    23,550   23,600       0 4,076 6,780         7,650 148  4,213 6,960    7,830
  20,400   20,450     0   4,213 6,960       7,830 389   4,213 6,960     7,830    23,600   23,650       0 4,068 6,769         7,639 144  4,213 6,960    7,830
  20,450   20,500     0   4,213 6,960       7,830 385   4,213 6,960     7,830    23,650   23,700       0 4,060 6,759         7,629 140  4,213 6,960    7,830
  20,500   20,550     0   4,213 6,960       7,830 381   4,213 6,960     7,830    23,700   23,750       0 4,052 6,748         7,618 137  4,213 6,960    7,830
  20,550   20,600     0   4,213 6,960       7,830 378   4,213 6,960     7,830    23,750   23,800       0 4,044 6,738         7,608 133  4,213 6,960    7,830
  20,600   20,650     0   4,213 6,960       7,830 374   4,213 6,960     7,830    23,800   23,850       0 4,036 6,727         7,597 129  4,213 6,960    7,830
  20,650   20,700     0   4,213 6,960       7,830 370   4,213 6,960     7,830    23,850   23,900       0 4,028 6,717         7,587 125  4,213 6,960    7,830
  20,700   20,750     0   4,213 6,960       7,830 366   4,213 6,960     7,830    23,900   23,950       0 4,020 6,706         7,576 121  4,213 6,960    7,830
  20,750   20,800     0   4,213 6,960       7,830 362   4,213 6,960     7,830    23,950   24,000       0 4,012 6,696         7,566 118  4,213 6,960    7,830
  20,800   20,850     0   4,213 6,960       7,830 359   4,213 6,960     7,830    24,000   24,050       0 4,004 6,685         7,555 114  4,213 6,960    7,830
  20,850   20,900     0   4,213 6,960       7,830 355   4,213 6,960     7,830    24,050   24,100       0 3,996 6,675         7,545 110  4,213 6,960    7,830
  20,900   20,950     0   4,213 6,960       7,830 351   4,213 6,960     7,830    24,100   24,150       0 3,988 6,664         7,534 106  4,213 6,960    7,830
  20,950   21,000     0   4,213 6,960       7,830 347   4,213 6,960     7,830    24,150   24,200       0 3,980 6,654         7,524 102  4,213 6,960    7,830
  21,000   21,050     0   4,213 6,960       7,830 343   4,213 6,960     7,830    24,200   24,250       0 3,973 6,643         7,513 98   4,213 6,960    7,830
  21,050   21,100     0   4,213 6,960       7,830 339   4,213 6,960     7,830    24,250   24,300       0 3,965 6,633         7,503 95   4,213 6,960    7,830
  21,100   21,150     0   4,213 6,960       7,830 336   4,213 6,960     7,830    24,300   24,350       0 3,957 6,622         7,492 91   4,213 6,960    7,830
  21,150   21,200     0   4,213 6,960       7,830 332   4,213 6,960     7,830    24,350   24,400       0 3,949 6,611         7,481 87   4,213 6,960    7,830
  21,200   21,250     0   4,213 6,960       7,830 328   4,213 6,960     7,830    24,400   24,450       0 3,941 6,601         7,471 83   4,213 6,960    7,830
  21,250   21,300     0   4,213 6,960       7,830 324   4,213 6,960     7,830    24,450   24,500       0 3,933 6,590         7,460 79   4,213 6,960    7,830
  21,300   21,350     0   4,213 6,960       7,830 320   4,213 6,960     7,830    24,500   24,550       0 3,925 6,580         7,450 75   4,213 6,960    7,830
  21,350   21,400     0   4,213 6,960       7,830 316   4,213 6,960     7,830    24,550   24,600       0 3,917 6,569         7,439 72   4,213 6,960    7,830
  21,400   21,450     0   4,213 6,960       7,830 313   4,213 6,960     7,830    24,600   24,650       0 3,909 6,559         7,429 68   4,213 6,960    7,830
  21,450   21,500     0   4,213 6,960       7,830 309   4,213 6,960     7,830    24,650   24,700       0 3,901 6,548         7,418 64   4,213 6,960    7,830
  21,500   21,550     0   4,213 6,960       7,830 305   4,213 6,960     7,830    24,700   24,750       0 3,893 6,538         7,408 60   4,213 6,960    7,830
  21,550   21,600     0   4,213 6,960       7,830 301   4,213 6,960     7,830    24,750   24,800       0 3,885 6,527         7,397 56   4,213 6,960    7,830

  ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
* If the amount you are looking up from the worksheet is at least $18,550 but less than $18,591, and you have no qualifying children who have valid 
  SSNs, your credit is $2.
  If the amount you are looking up from the worksheet is $18,591 or more, and you have no qualifying children who have valid SSNs, you can’t take the 
  credit.

                                                                                                                                              (Continued)

Need more information or forms? Visit IRS.gov.                                                                                                         49

- 50 -

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Page 50 of 113         Fileid: … -form-1040/2024/a/xml/cycle07/source                                                    15:51 - 16-Dec-2024

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Earned Income Credit (EIC) Table - Continued                                                                   (Caution. This is not a tax table.)

                                And your filing status is–                                                     And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0     1     2           3     0     1     2         3                            0   1     2             3     0    1     2        3
  At least But less       Your credit is–               Your credit is–          At least But less       Your credit is–                Your credit is–
           than                                                                           than
   24,800  24,850     0   3,877 6,517       7,387 53    4,213 6,960     7,830    28,000   28,050       0 3,365 5,843         6,713   0  4,213 6,960    7,830
   24,850  24,900     0   3,869 6,506       7,376 49    4,213 6,960     7,830    28,050   28,100       0 3,357 5,832         6,702   0  4,213 6,960    7,830
   24,900  24,950     0   3,861 6,496       7,366 45    4,213 6,960     7,830    28,100   28,150       0 3,349 5,822         6,692   0  4,213 6,960    7,830
   24,950  25,000     0   3,853 6,485       7,355 41    4,213 6,960     7,830    28,150   28,200       0 3,341 5,811         6,681   0  4,213 6,960    7,830
   25,000  25,050     0   3,845 6,475       7,345 37    4,213 6,960     7,830    28,200   28,250       0 3,333 5,801         6,671   0  4,213 6,960    7,830
   25,050  25,100     0   3,837 6,464       7,334 33    4,213 6,960     7,830    28,250   28,300       0 3,325 5,790         6,660   0  4,213 6,960    7,830
   25,100  25,150     0   3,829 6,454       7,324 30    4,213 6,960     7,830    28,300   28,350       0 3,317 5,780         6,650   0  4,213 6,960    7,830
   25,150  25,200     0   3,821 6,443       7,313 26    4,213 6,960     7,830    28,350   28,400       0 3,309 5,769         6,639   0  4,213 6,960    7,830
   25,200  25,250     0   3,813 6,432       7,302 22    4,213 6,960     7,830    28,400   28,450       0 3,301 5,759         6,629   0  4,213 6,960    7,830
   25,250  25,300     0   3,805 6,422       7,292 18    4,213 6,960     7,830    28,450   28,500       0 3,293 5,748         6,618   0  4,213 6,960    7,830
   25,300  25,350     0   3,797 6,411       7,281 14    4,213 6,960     7,830    28,500   28,550       0 3,285 5,737         6,607   0  4,213 6,960    7,830
   25,350  25,400     0   3,789 6,401       7,271 10    4,213 6,960     7,830    28,550   28,600       0 3,277 5,727         6,597   0  4,213 6,960    7,830
   25,400  25,450     0   3,781 6,390       7,260   7   4,213 6,960     7,830    28,600   28,650       0 3,269 5,716         6,586   0  4,213 6,960    7,830
   25,450  25,500     0   3,773 6,380       7,250   3   4,213 6,960     7,830    28,650   28,700       0 3,261 5,706         6,576   0  4,213 6,960    7,830
   25,500  25,550     0   3,765 6,369       7,239   *   4,213 6,960     7,830    28,700   28,750       0 3,253 5,695         6,565   0  4,213 6,960    7,830
   25,550  25,600     0   3,757 6,359       7,229   0   4,213 6,960     7,830    28,750   28,800       0 3,245 5,685         6,555   0  4,213 6,960    7,830
   25,600  25,650     0   3,749 6,348       7,218   0   4,213 6,960     7,830    28,800   28,850       0 3,237 5,674         6,544   0  4,213 6,960    7,830
   25,650  25,700     0   3,741 6,338       7,208   0   4,213 6,960     7,830    28,850   28,900       0 3,229 5,664         6,534   0  4,213 6,960    7,830
   25,700  25,750     0   3,733 6,327       7,197   0   4,213 6,960     7,830    28,900   28,950       0 3,221 5,653         6,523   0  4,213 6,960    7,830
   25,750  25,800     0   3,725 6,317       7,187   0   4,213 6,960     7,830    28,950   29,000       0 3,213 5,643         6,513   0  4,213 6,960    7,830
   25,800  25,850     0   3,717 6,306       7,176   0   4,213 6,960     7,830    29,000   29,050       0 3,205 5,632         6,502   0  4,213 6,960    7,830
   25,850  25,900     0   3,709 6,296       7,166   0   4,213 6,960     7,830    29,050   29,100       0 3,197 5,622         6,492   0  4,213 6,960    7,830
   25,900  25,950     0   3,701 6,285       7,155   0   4,213 6,960     7,830    29,100   29,150       0 3,189 5,611         6,481   0  4,213 6,960    7,830
   25,950  26,000     0   3,693 6,274       7,144   0   4,213 6,960     7,830    29,150   29,200       0 3,181 5,601         6,471   0  4,213 6,960    7,830
   26,000  26,050     0   3,685 6,264       7,134   0   4,213 6,960     7,830    29,200   29,250       0 3,174 5,590         6,460   0  4,213 6,960    7,830
   26,050  26,100     0   3,677 6,253       7,123   0   4,213 6,960     7,830    29,250   29,300       0 3,166 5,580         6,450   0  4,213 6,960    7,830
   26,100  26,150     0   3,669 6,243       7,113   0   4,213 6,960     7,830    29,300   29,350       0 3,158 5,569         6,439   0  4,213 6,960    7,830
   26,150  26,200     0   3,661 6,232       7,102   0   4,213 6,960     7,830    29,350   29,400       0 3,150 5,558         6,428   0  4,213 6,960    7,830
   26,200  26,250     0   3,653 6,222       7,092   0   4,213 6,960     7,830    29,400   29,450       0 3,142 5,548         6,418   0  4,213 6,960    7,830
   26,250  26,300     0   3,645 6,211       7,081   0   4,213 6,960     7,830    29,450   29,500       0 3,134 5,537         6,407   0  4,213 6,960    7,830
   26,300  26,350     0   3,637 6,201       7,071   0   4,213 6,960     7,830    29,500   29,550       0 3,126 5,527         6,397   0  4,213 6,960    7,830
   26,350  26,400     0   3,629 6,190       7,060   0   4,213 6,960     7,830    29,550   29,600       0 3,118 5,516         6,386   0  4,213 6,960    7,830
   26,400  26,450     0   3,621 6,180       7,050   0   4,213 6,960     7,830    29,600   29,650       0 3,110 5,506         6,376   0  4,213 6,960    7,830
   26,450  26,500     0   3,613 6,169       7,039   0   4,213 6,960     7,830    29,650   29,700       0 3,102 5,495         6,365   0  4,207 6,953    7,823
   26,500  26,550     0   3,605 6,159       7,029   0   4,213 6,960     7,830    29,700   29,750       0 3,094 5,485         6,355   0  4,199 6,942    7,812
   26,550  26,600     0   3,597 6,148       7,018   0   4,213 6,960     7,830    29,750   29,800       0 3,086 5,474         6,344   0  4,191 6,932    7,802
   26,600  26,650     0   3,589 6,138       7,008   0   4,213 6,960     7,830    29,800   29,850       0 3,078 5,464         6,334   0  4,183 6,921    7,791
   26,650  26,700     0   3,581 6,127       6,997   0   4,213 6,960     7,830    29,850   29,900       0 3,070 5,453         6,323   0  4,175 6,911    7,781
   26,700  26,750     0   3,573 6,117       6,987   0   4,213 6,960     7,830    29,900   29,950       0 3,062 5,443         6,313   0  4,167 6,900    7,770
   26,750  26,800     0   3,565 6,106       6,976   0   4,213 6,960     7,830    29,950   30,000       0 3,054 5,432         6,302   0  4,159 6,889    7,759
   26,800  26,850     0   3,557 6,095       6,965   0   4,213 6,960     7,830    30,000   30,050       0 3,046 5,422         6,292   0  4,151 6,879    7,749
   26,850  26,900     0   3,549 6,085       6,955   0   4,213 6,960     7,830    30,050   30,100       0 3,038 5,411         6,281   0  4,143 6,868    7,738
   26,900  26,950     0   3,541 6,074       6,944   0   4,213 6,960     7,830    30,100   30,150       0 3,030 5,401         6,271   0  4,135 6,858    7,728
   26,950  27,000     0   3,533 6,064       6,934   0   4,213 6,960     7,830    30,150   30,200       0 3,022 5,390         6,260   0  4,128 6,847    7,717
   27,000  27,050     0   3,525 6,053       6,923   0   4,213 6,960     7,830    30,200   30,250       0 3,014 5,379         6,249   0  4,120 6,837    7,707
   27,050  27,100     0   3,517 6,043       6,913   0   4,213 6,960     7,830    30,250   30,300       0 3,006 5,369         6,239   0  4,112 6,826    7,696
   27,100  27,150     0   3,509 6,032       6,902   0   4,213 6,960     7,830    30,300   30,350       0 2,998 5,358         6,228   0  4,104 6,816    7,686
   27,150  27,200     0   3,501 6,022       6,892   0   4,213 6,960     7,830    30,350   30,400       0 2,990 5,348         6,218   0  4,096 6,805    7,675
   27,200  27,250     0   3,493 6,011       6,881   0   4,213 6,960     7,830    30,400   30,450       0 2,982 5,337         6,207   0  4,088 6,795    7,665
   27,250  27,300     0   3,485 6,001       6,871   0   4,213 6,960     7,830    30,450   30,500       0 2,974 5,327         6,197   0  4,080 6,784    7,654
   27,300  27,350     0   3,477 5,990       6,860   0   4,213 6,960     7,830    30,500   30,550       0 2,966 5,316         6,186   0  4,072 6,774    7,644
   27,350  27,400     0   3,469 5,980       6,850   0   4,213 6,960     7,830    30,550   30,600       0 2,958 5,306         6,176   0  4,064 6,763    7,633
   27,400  27,450     0   3,461 5,969       6,839   0   4,213 6,960     7,830    30,600   30,650       0 2,950 5,295         6,165   0  4,056 6,753    7,623
   27,450  27,500     0   3,453 5,959       6,829   0   4,213 6,960     7,830    30,650   30,700       0 2,942 5,285         6,155   0  4,048 6,742    7,612
   27,500  27,550     0   3,445 5,948       6,818   0   4,213 6,960     7,830    30,700   30,750       0 2,934 5,274         6,144   0  4,040 6,731    7,601
   27,550  27,600     0   3,437 5,938       6,808   0   4,213 6,960     7,830    30,750   30,800       0 2,926 5,264         6,134   0  4,032 6,721    7,591
   27,600  27,650     0   3,429 5,927       6,797   0   4,213 6,960     7,830    30,800   30,850       0 2,918 5,253         6,123   0  4,024 6,710    7,580
   27,650  27,700     0   3,421 5,916       6,786   0   4,213 6,960     7,830    30,850   30,900       0 2,910 5,243         6,113   0  4,016 6,700    7,570
   27,700  27,750     0   3,413 5,906       6,776   0   4,213 6,960     7,830    30,900   30,950       0 2,902 5,232         6,102   0  4,008 6,689    7,559
   27,750  27,800     0   3,405 5,895       6,765   0   4,213 6,960     7,830    30,950   31,000       0 2,894 5,221         6,091   0  4,000 6,679    7,549
   27,800  27,850     0   3,397 5,885       6,755   0   4,213 6,960     7,830    31,000   31,050       0 2,886 5,211         6,081   0  3,992 6,668    7,538
   27,850  27,900     0   3,389 5,874       6,744   0   4,213 6,960     7,830    31,050   31,100       0 2,878 5,200         6,070   0  3,984 6,658    7,528
   27,900  27,950     0   3,381 5,864       6,734   0   4,213 6,960     7,830    31,100   31,150       0 2,870 5,190         6,060   0  3,976 6,647    7,517
   27,950  28,000     0   3,373 5,853       6,723   0   4,213 6,960     7,830    31,150   31,200       0 2,862 5,179         6,049   0  3,968 6,637    7,507

  ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
* If the amount you are looking up from the worksheet is at least $25,500 but less than $25,511, and you have no qualifying children who have valid 
  SSNs, your credit is $0.
  If the amount you are looking up from the worksheet is $25,511 or more, and you have no qualifying children who have valid SSNs, you can’t take the 
  credit.

                                                                                                                                              (Continued)

50                                                                                                 Need more information or forms? Visit IRS.gov.

- 51 -

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Earned Income Credit (EIC) Table - Continued                                                                   (Caution. This is not a tax table.)

                              And your filing status is–                                                       And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0   1     2             3     0     1     2         3                            0   1     2             3     0    1     2        3
At least But less       Your credit is–                 Your credit is–          At least But less       Your credit is–                Your credit is–
         than                                                                             than
31,200   31,250       0 2,854 5,169         6,039   0   3,960 6,626     7,496    34,400   34,450       0 2,343 4,495         5,365   0  3,448 5,952    6,822
31,250   31,300       0 2,846 5,158         6,028   0   3,952 6,616     7,486    34,450   34,500       0 2,335 4,484         5,354   0  3,440 5,942    6,812
31,300   31,350       0 2,838 5,148         6,018   0   3,944 6,605     7,475    34,500   34,550       0 2,327 4,474         5,344   0  3,432 5,931    6,801
31,350   31,400       0 2,830 5,137         6,007   0   3,936 6,595     7,465    34,550   34,600       0 2,319 4,463         5,333   0  3,424 5,921    6,791
31,400   31,450       0 2,822 5,127         5,997   0   3,928 6,584     7,454    34,600   34,650       0 2,311 4,453         5,323   0  3,416 5,910    6,780
31,450   31,500       0 2,814 5,116         5,986   0   3,920 6,574     7,444    34,650   34,700       0 2,303 4,442         5,312   0  3,408 5,900    6,770
31,500   31,550       0 2,806 5,106         5,976   0   3,912 6,563     7,433    34,700   34,750       0 2,295 4,432         5,302   0  3,400 5,889    6,759
31,550   31,600       0 2,798 5,095         5,965   0   3,904 6,552     7,422    34,750   34,800       0 2,287 4,421         5,291   0  3,392 5,879    6,749
31,600   31,650       0 2,790 5,085         5,955   0   3,896 6,542     7,412    34,800   34,850       0 2,279 4,411         5,281   0  3,384 5,868    6,738
31,650   31,700       0 2,782 5,074         5,944   0   3,888 6,531     7,401    34,850   34,900       0 2,271 4,400         5,270   0  3,376 5,858    6,728
31,700   31,750       0 2,774 5,064         5,934   0   3,880 6,521     7,391    34,900   34,950       0 2,263 4,390         5,260   0  3,368 5,847    6,717
31,750   31,800       0 2,766 5,053         5,923   0   3,872 6,510     7,380    34,950   35,000       0 2,255 4,379         5,249   0  3,360 5,836    6,706
31,800   31,850       0 2,758 5,042         5,912   0   3,864 6,500     7,370    35,000   35,050       0 2,247 4,369         5,239   0  3,352 5,826    6,696
31,850   31,900       0 2,750 5,032         5,902   0   3,856 6,489     7,359    35,050   35,100       0 2,239 4,358         5,228   0  3,344 5,815    6,685
31,900   31,950       0 2,742 5,021         5,891   0   3,848 6,479     7,349    35,100   35,150       0 2,231 4,348         5,218   0  3,336 5,805    6,675
31,950   32,000       0 2,734 5,011         5,881   0   3,840 6,468     7,338    35,150   35,200       0 2,223 4,337         5,207   0  3,329 5,794    6,664
32,000   32,050       0 2,726 5,000         5,870   0   3,832 6,458     7,328    35,200   35,250       0 2,215 4,326         5,196   0  3,321 5,784    6,654
32,050   32,100       0 2,718 4,990         5,860   0   3,824 6,447     7,317    35,250   35,300       0 2,207 4,316         5,186   0  3,313 5,773    6,643
32,100   32,150       0 2,710 4,979         5,849   0   3,816 6,437     7,307    35,300   35,350       0 2,199 4,305         5,175   0  3,305 5,763    6,633
32,150   32,200       0 2,702 4,969         5,839   0   3,808 6,426     7,296    35,350   35,400       0 2,191 4,295         5,165   0  3,297 5,752    6,622
32,200   32,250       0 2,694 4,958         5,828   0   3,800 6,416     7,286    35,400   35,450       0 2,183 4,284         5,154   0  3,289 5,742    6,612
32,250   32,300       0 2,686 4,948         5,818   0   3,792 6,405     7,275    35,450   35,500       0 2,175 4,274         5,144   0  3,281 5,731    6,601
32,300   32,350       0 2,678 4,937         5,807   0   3,784 6,395     7,265    35,500   35,550       0 2,167 4,263         5,133   0  3,273 5,721    6,591
32,350   32,400       0 2,670 4,927         5,797   0   3,776 6,384     7,254    35,550   35,600       0 2,159 4,253         5,123   0  3,265 5,710    6,580
32,400   32,450       0 2,662 4,916         5,786   0   3,768 6,373     7,243    35,600   35,650       0 2,151 4,242         5,112   0  3,257 5,700    6,570
32,450   32,500       0 2,654 4,906         5,776   0   3,760 6,363     7,233    35,650   35,700       0 2,143 4,232         5,102   0  3,249 5,689    6,559
32,500   32,550       0 2,646 4,895         5,765   0   3,752 6,352     7,222    35,700   35,750       0 2,135 4,221         5,091   0  3,241 5,678    6,548
32,550   32,600       0 2,638 4,885         5,755   0   3,744 6,342     7,212    35,750   35,800       0 2,127 4,211         5,081   0  3,233 5,668    6,538
32,600   32,650       0 2,630 4,874         5,744   0   3,736 6,331     7,201    35,800   35,850       0 2,119 4,200         5,070   0  3,225 5,657    6,527
32,650   32,700       0 2,622 4,863         5,733   0   3,728 6,321     7,191    35,850   35,900       0 2,111 4,190         5,060   0  3,217 5,647    6,517
32,700   32,750       0 2,614 4,853         5,723   0   3,720 6,310     7,180    35,900   35,950       0 2,103 4,179         5,049   0  3,209 5,636    6,506
32,750   32,800       0 2,606 4,842         5,712   0   3,712 6,300     7,170    35,950   36,000       0 2,095 4,168         5,038   0  3,201 5,626    6,496
32,800   32,850       0 2,598 4,832         5,702   0   3,704 6,289     7,159    36,000   36,050       0 2,087 4,158         5,028   0  3,193 5,615    6,485
32,850   32,900       0 2,590 4,821         5,691   0   3,696 6,279     7,149    36,050   36,100       0 2,079 4,147         5,017   0  3,185 5,605    6,475
32,900   32,950       0 2,582 4,811         5,681   0   3,688 6,268     7,138    36,100   36,150       0 2,071 4,137         5,007   0  3,177 5,594    6,464
32,950   33,000       0 2,574 4,800         5,670   0   3,680 6,258     7,128    36,150   36,200       0 2,063 4,126         4,996   0  3,169 5,584    6,454
33,000   33,050       0 2,566 4,790         5,660   0   3,672 6,247     7,117    36,200   36,250       0 2,055 4,116         4,986   0  3,161 5,573    6,443
33,050   33,100       0 2,558 4,779         5,649   0   3,664 6,237     7,107    36,250   36,300       0 2,047 4,105         4,975   0  3,153 5,563    6,433
33,100   33,150       0 2,550 4,769         5,639   0   3,656 6,226     7,096    36,300   36,350       0 2,039 4,095         4,965   0  3,145 5,552    6,422
33,150   33,200       0 2,542 4,758         5,628   0   3,648 6,216     7,086    36,350   36,400       0 2,031 4,084         4,954   0  3,137 5,542    6,412
33,200   33,250       0 2,534 4,748         5,618   0   3,640 6,205     7,075    36,400   36,450       0 2,023 4,074         4,944   0  3,129 5,531    6,401
33,250   33,300       0 2,526 4,737         5,607   0   3,632 6,194     7,064    36,450   36,500       0 2,015 4,063         4,933   0  3,121 5,521    6,391
33,300   33,350       0 2,518 4,727         5,597   0   3,624 6,184     7,054    36,500   36,550       0 2,007 4,053         4,923   0  3,113 5,510    6,380
33,350   33,400       0 2,510 4,716         5,586   0   3,616 6,173     7,043    36,550   36,600       0 1,999 4,042         4,912   0  3,105 5,499    6,369
33,400   33,450       0 2,502 4,706         5,576   0   3,608 6,163     7,033    36,600   36,650       0 1,991 4,032         4,902   0  3,097 5,489    6,359
33,450   33,500       0 2,494 4,695         5,565   0   3,600 6,152     7,022    36,650   36,700       0 1,983 4,021         4,891   0  3,089 5,478    6,348
33,500   33,550       0 2,486 4,684         5,554   0   3,592 6,142     7,012    36,700   36,750       0 1,975 4,011         4,881   0  3,081 5,468    6,338
33,550   33,600       0 2,478 4,674         5,544   0   3,584 6,131     7,001    36,750   36,800       0 1,967 4,000         4,870   0  3,073 5,457    6,327
33,600   33,650       0 2,470 4,663         5,533   0   3,576 6,121     6,991    36,800   36,850       0 1,959 3,989         4,859   0  3,065 5,447    6,317
33,650   33,700       0 2,462 4,653         5,523   0   3,568 6,110     6,980    36,850   36,900       0 1,951 3,979         4,849   0  3,057 5,436    6,306
33,700   33,750       0 2,454 4,642         5,512   0   3,560 6,100     6,970    36,900   36,950       0 1,943 3,968         4,838   0  3,049 5,426    6,296
33,750   33,800       0 2,446 4,632         5,502   0   3,552 6,089     6,959    36,950   37,000       0 1,935 3,958         4,828   0  3,041 5,415    6,285
33,800   33,850       0 2,438 4,621         5,491   0   3,544 6,079     6,949    37,000   37,050       0 1,927 3,947         4,817   0  3,033 5,405    6,275
33,850   33,900       0 2,430 4,611         5,481   0   3,536 6,068     6,938    37,050   37,100       0 1,919 3,937         4,807   0  3,025 5,394    6,264
33,900   33,950       0 2,422 4,600         5,470   0   3,528 6,058     6,928    37,100   37,150       0 1,911 3,926         4,796   0  3,017 5,384    6,254
33,950   34,000       0 2,414 4,590         5,460   0   3,520 6,047     6,917    37,150   37,200       0 1,903 3,916         4,786   0  3,009 5,373    6,243
34,000   34,050       0 2,406 4,579         5,449   0   3,512 6,037     6,907    37,200   37,250       0 1,895 3,905         4,775   0  3,001 5,363    6,233
34,050   34,100       0 2,398 4,569         5,439   0   3,504 6,026     6,896    37,250   37,300       0 1,887 3,895         4,765   0  2,993 5,352    6,222
34,100   34,150       0 2,390 4,558         5,428   0   3,496 6,015     6,885    37,300   37,350       0 1,879 3,884         4,754   0  2,985 5,342    6,212
34,150   34,200       0 2,382 4,548         5,418   0   3,488 6,005     6,875    37,350   37,400       0 1,871 3,874         4,744   0  2,977 5,331    6,201
34,200   34,250       0 2,375 4,537         5,407   0   3,480 5,994     6,864    37,400   37,450       0 1,863 3,863         4,733   0  2,969 5,320    6,190
34,250   34,300       0 2,367 4,527         5,397   0   3,472 5,984     6,854    37,450   37,500       0 1,855 3,853         4,723   0  2,961 5,310    6,180
34,300   34,350       0 2,359 4,516         5,386   0   3,464 5,973     6,843    37,500   37,550       0 1,847 3,842         4,712   0  2,953 5,299    6,169
34,350   34,400       0 2,351 4,505         5,375   0   3,456 5,963     6,833    37,550   37,600       0 1,839 3,832         4,702   0  2,945 5,289    6,159

★  Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

                                                                                                                                              (Continued)

Need more information or forms? Visit IRS.gov.                                                                                                         51

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Earned Income Credit (EIC) Table - Continued                                                                   (Caution. This is not a tax table.)

                              And your filing status is–                                                       And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0   1     2             3     0     1     2         3                            0   1     2             3     0    1     2        3
At least  But less      Your credit is–                 Your credit is–          At least But less       Your credit is–                Your credit is–
          than                                                                            than
   37,600 37,650      0 1,831 3,821         4,691   0   2,937 5,278     6,148    40,800   40,850       0 1,320 3,147         4,017   0  2,426 4,604    5,474
   37,650 37,700      0 1,823 3,810         4,680   0   2,929 5,268     6,138    40,850   40,900       0 1,312 3,137         4,007   0  2,418 4,594    5,464
   37,700 37,750      0 1,815 3,800         4,670   0   2,921 5,257     6,127    40,900   40,950       0 1,304 3,126         3,996   0  2,410 4,583    5,453
   37,750 37,800      0 1,807 3,789         4,659   0   2,913 5,247     6,117    40,950   41,000       0 1,296 3,115         3,985   0  2,402 4,573    5,443
   37,800 37,850      0 1,799 3,779         4,649   0   2,905 5,236     6,106    41,000   41,050       0 1,288 3,105         3,975   0  2,394 4,562    5,432
   37,850 37,900      0 1,791 3,768         4,638   0   2,897 5,226     6,096    41,050   41,100       0 1,280 3,094         3,964   0  2,386 4,552    5,422
   37,900 37,950      0 1,783 3,758         4,628   0   2,889 5,215     6,085    41,100   41,150       0 1,272 3,084         3,954   0  2,378 4,541    5,411
   37,950 38,000      0 1,775 3,747         4,617   0   2,881 5,205     6,075    41,150   41,200       0 1,264 3,073         3,943   0  2,370 4,531    5,401
   38,000 38,050      0 1,767 3,737         4,607   0   2,873 5,194     6,064    41,200   41,250       0 1,256 3,063         3,933   0  2,362 4,520    5,390
   38,050 38,100      0 1,759 3,726         4,596   0   2,865 5,184     6,054    41,250   41,300       0 1,248 3,052         3,922   0  2,354 4,510    5,380
   38,100 38,150      0 1,751 3,716         4,586   0   2,857 5,173     6,043    41,300   41,350       0 1,240 3,042         3,912   0  2,346 4,499    5,369
   38,150 38,200      0 1,743 3,705         4,575   0   2,849 5,163     6,033    41,350   41,400       0 1,232 3,031         3,901   0  2,338 4,489    5,359
   38,200 38,250      0 1,735 3,695         4,565   0   2,841 5,152     6,022    41,400   41,450       0 1,224 3,021         3,891   0  2,330 4,478    5,348
   38,250 38,300      0 1,727 3,684         4,554   0   2,833 5,141     6,011    41,450   41,500       0 1,216 3,010         3,880   0  2,322 4,468    5,338
   38,300 38,350      0 1,719 3,674         4,544   0   2,825 5,131     6,001    41,500   41,550       0 1,208 3,000         3,870   0  2,314 4,457    5,327
   38,350 38,400      0 1,711 3,663         4,533   0   2,817 5,120     5,990    41,550   41,600       0 1,200 2,989         3,859   0  2,306 4,446    5,316
   38,400 38,450      0 1,703 3,653         4,523   0   2,809 5,110     5,980    41,600   41,650       0 1,192 2,979         3,849   0  2,298 4,436    5,306
   38,450 38,500      0 1,695 3,642         4,512   0   2,801 5,099     5,969    41,650   41,700       0 1,184 2,968         3,838   0  2,290 4,425    5,295
   38,500 38,550      0 1,687 3,631         4,501   0   2,793 5,089     5,959    41,700   41,750       0 1,176 2,958         3,828   0  2,282 4,415    5,285
   38,550 38,600      0 1,679 3,621         4,491   0   2,785 5,078     5,948    41,750   41,800       0 1,168 2,947         3,817   0  2,274 4,404    5,274
   38,600 38,650      0 1,671 3,610         4,480   0   2,777 5,068     5,938    41,800   41,850       0 1,160 2,936         3,806   0  2,266 4,394    5,264
   38,650 38,700      0 1,663 3,600         4,470   0   2,769 5,057     5,927    41,850   41,900       0 1,152 2,926         3,796   0  2,258 4,383    5,253
   38,700 38,750      0 1,655 3,589         4,459   0   2,761 5,047     5,917    41,900   41,950       0 1,144 2,915         3,785   0  2,250 4,373    5,243
   38,750 38,800      0 1,647 3,579         4,449   0   2,753 5,036     5,906    41,950   42,000       0 1,136 2,905         3,775   0  2,242 4,362    5,232
   38,800 38,850      0 1,639 3,568         4,438   0   2,745 5,026     5,896    42,000   42,050       0 1,128 2,894         3,764   0  2,234 4,352    5,222
   38,850 38,900      0 1,631 3,558         4,428   0   2,737 5,015     5,885    42,050   42,100       0 1,120 2,884         3,754   0  2,226 4,341    5,211
   38,900 38,950      0 1,623 3,547         4,417   0   2,729 5,005     5,875    42,100   42,150       0 1,112 2,873         3,743   0  2,218 4,331    5,201
   38,950 39,000      0 1,615 3,537         4,407   0   2,721 4,994     5,864    42,150   42,200       0 1,104 2,863         3,733   0  2,210 4,320    5,190
   39,000 39,050      0 1,607 3,526         4,396   0   2,713 4,984     5,854    42,200   42,250       0 1,096 2,852         3,722   0  2,202 4,310    5,180
   39,050 39,100      0 1,599 3,516         4,386   0   2,705 4,973     5,843    42,250   42,300       0 1,088 2,842         3,712   0  2,194 4,299    5,169
   39,100 39,150      0 1,591 3,505         4,375   0   2,697 4,962     5,832    42,300   42,350       0 1,080 2,831         3,701   0  2,186 4,289    5,159
   39,150 39,200      0 1,583 3,495         4,365   0   2,689 4,952     5,822    42,350   42,400       0 1,072 2,821         3,691   0  2,178 4,278    5,148
   39,200 39,250      0 1,576 3,484         4,354   0   2,681 4,941     5,811    42,400   42,450       0 1,064 2,810         3,680   0  2,170 4,267    5,137
   39,250 39,300      0 1,568 3,474         4,344   0   2,673 4,931     5,801    42,450   42,500       0 1,056 2,800         3,670   0  2,162 4,257    5,127
   39,300 39,350      0 1,560 3,463         4,333   0   2,665 4,920     5,790    42,500   42,550       0 1,048 2,789         3,659   0  2,154 4,246    5,116
   39,350 39,400      0 1,552 3,452         4,322   0   2,657 4,910     5,780    42,550   42,600       0 1,040 2,779         3,649   0  2,146 4,236    5,106
   39,400 39,450      0 1,544 3,442         4,312   0   2,649 4,899     5,769    42,600   42,650       0 1,032 2,768         3,638   0  2,138 4,225    5,095
   39,450 39,500      0 1,536 3,431         4,301   0   2,641 4,889     5,759    42,650   42,700       0 1,024 2,757         3,627   0  2,130 4,215    5,085
   39,500 39,550      0 1,528 3,421         4,291   0   2,633 4,878     5,748    42,700   42,750       0 1,016 2,747         3,617   0  2,122 4,204    5,074
   39,550 39,600      0 1,520 3,410         4,280   0   2,625 4,868     5,738    42,750   42,800       0 1,008 2,736         3,606   0  2,114 4,194    5,064
   39,600 39,650      0 1,512 3,400         4,270   0   2,617 4,857     5,727    42,800   42,850       0 1,000 2,726         3,596   0  2,106 4,183    5,053
   39,650 39,700      0 1,504 3,389         4,259   0   2,609 4,847     5,717    42,850   42,900       0 992   2,715         3,585   0  2,098 4,173    5,043
   39,700 39,750      0 1,496 3,379         4,249   0   2,601 4,836     5,706    42,900   42,950       0 984   2,705         3,575   0  2,090 4,162    5,032
   39,750 39,800      0 1,488 3,368         4,238   0   2,593 4,826     5,696    42,950   43,000       0 976   2,694         3,564   0  2,082 4,152    5,022
   39,800 39,850      0 1,480 3,358         4,228   0   2,585 4,815     5,685    43,000   43,050       0 968   2,684         3,554   0  2,074 4,141    5,011
   39,850 39,900      0 1,472 3,347         4,217   0   2,577 4,805     5,675    43,050   43,100       0 960   2,673         3,543   0  2,066 4,131    5,001
   39,900 39,950      0 1,464 3,337         4,207   0   2,569 4,794     5,664    43,100   43,150       0 952   2,663         3,533   0  2,058 4,120    4,990
   39,950 40,000      0 1,456 3,326         4,196   0   2,561 4,783     5,653    43,150   43,200       0 944   2,652         3,522   0  2,050 4,110    4,980
   40,000 40,050      0 1,448 3,316         4,186   0   2,553 4,773     5,643    43,200   43,250       0 936   2,642         3,512   0  2,042 4,099    4,969
   40,050 40,100      0 1,440 3,305         4,175   0   2,545 4,762     5,632    43,250   43,300       0 928   2,631         3,501   0  2,034 4,088    4,958
   40,100 40,150      0 1,432 3,295         4,165   0   2,537 4,752     5,622    43,300   43,350       0 920   2,621         3,491   0  2,026 4,078    4,948
   40,150 40,200      0 1,424 3,284         4,154   0   2,530 4,741     5,611    43,350   43,400       0 912   2,610         3,480   0  2,018 4,067    4,937
   40,200 40,250      0 1,416 3,273         4,143   0   2,522 4,731     5,601    43,400   43,450       0 904   2,600         3,470   0  2,010 4,057    4,927
   40,250 40,300      0 1,408 3,263         4,133   0   2,514 4,720     5,590    43,450   43,500       0 896   2,589         3,459   0  2,002 4,046    4,916
   40,300 40,350      0 1,400 3,252         4,122   0   2,506 4,710     5,580    43,500   43,550       0 888   2,578         3,448   0  1,994 4,036    4,906
   40,350 40,400      0 1,392 3,242         4,112   0   2,498 4,699     5,569    43,550   43,600       0 880   2,568         3,438   0  1,986 4,025    4,895
   40,400 40,450      0 1,384 3,231         4,101   0   2,490 4,689     5,559    43,600   43,650       0 872   2,557         3,427   0  1,978 4,015    4,885
   40,450 40,500      0 1,376 3,221         4,091   0   2,482 4,678     5,548    43,650   43,700       0 864   2,547         3,417   0  1,970 4,004    4,874
   40,500 40,550      0 1,368 3,210         4,080   0   2,474 4,668     5,538    43,700   43,750       0 856   2,536         3,406   0  1,962 3,994    4,864
   40,550 40,600      0 1,360 3,200         4,070   0   2,466 4,657     5,527    43,750   43,800       0 848   2,526         3,396   0  1,954 3,983    4,853
   40,600 40,650      0 1,352 3,189         4,059   0   2,458 4,647     5,517    43,800   43,850       0 840   2,515         3,385   0  1,946 3,973    4,843
   40,650 40,700      0 1,344 3,179         4,049   0   2,450 4,636     5,506    43,850   43,900       0 832   2,505         3,375   0  1,938 3,962    4,832
   40,700 40,750      0 1,336 3,168         4,038   0   2,442 4,625     5,495    43,900   43,950       0 824   2,494         3,364   0  1,930 3,952    4,822
   40,750 40,800      0 1,328 3,158         4,028   0   2,434 4,615     5,485    43,950   44,000       0 816   2,484         3,354   0  1,922 3,941    4,811

★  Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

                                                                                                                                              (Continued)

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- 53 -

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Page 53 of 113         Fileid: … -form-1040/2024/a/xml/cycle07/source                                                    15:51 - 16-Dec-2024

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Earned Income Credit (EIC) Table - Continued                                                                 (Caution. This is not a tax table.)

                            And your filing status is–                                                       And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0   1   2               3     0     1     2         3                            0   1   2               3     0    1      2       3
  At least But less     Your credit is–                 Your credit is–          At least But less       Your credit is–                Your credit is–
           than                                                                           than
  44,000   44,050     0 808 2,473           3,343   0   1,914 3,931     4,801    47,200   47,250       0 297 1,799           2,669   0  1,403  3,257   4,127
  44,050   44,100     0 800 2,463           3,333   0   1,906 3,920     4,790    47,250   47,300       0 289 1,789           2,659   0  1,395  3,246   4,116
  44,100   44,150     0 792 2,452           3,322   0   1,898 3,909     4,779    47,300   47,350       0 281 1,778           2,648   0  1,387  3,236   4,106
  44,150   44,200     0 784 2,442           3,312   0   1,890 3,899     4,769    47,350   47,400       0 273 1,768           2,638   0  1,379  3,225   4,095
  44,200   44,250     0 777 2,431           3,301   0   1,882 3,888     4,758    47,400   47,450       0 265 1,757           2,627   0  1,371  3,214   4,084
  44,250   44,300     0 769 2,421           3,291   0   1,874 3,878     4,748    47,450   47,500       0 257 1,747           2,617   0  1,363  3,204   4,074
  44,300   44,350     0 761 2,410           3,280   0   1,866 3,867     4,737    47,500   47,550       0 249 1,736           2,606   0  1,355  3,193   4,063
  44,350   44,400     0 753 2,399           3,269   0   1,858 3,857     4,727    47,550   47,600       0 241 1,726           2,596   0  1,347  3,183   4,053
  44,400   44,450     0 745 2,389           3,259   0   1,850 3,846     4,716    47,600   47,650       0 233 1,715           2,585   0  1,339  3,172   4,042
  44,450   44,500     0 737 2,378           3,248   0   1,842 3,836     4,706    47,650   47,700       0 225 1,704           2,574   0  1,331  3,162   4,032
  44,500   44,550     0 729 2,368           3,238   0   1,834 3,825     4,695    47,700   47,750       0 217 1,694           2,564   0  1,323  3,151   4,021
  44,550   44,600     0 721 2,357           3,227   0   1,826 3,815     4,685    47,750   47,800       0 209 1,683           2,553   0  1,315  3,141   4,011
  44,600   44,650     0 713 2,347           3,217   0   1,818 3,804     4,674    47,800   47,850       0 201 1,673           2,543   0  1,307  3,130   4,000
  44,650   44,700     0 705 2,336           3,206   0   1,810 3,794     4,664    47,850   47,900       0 193 1,662           2,532   0  1,299  3,120   3,990
  44,700   44,750     0 697 2,326           3,196   0   1,802 3,783     4,653    47,900   47,950       0 185 1,652           2,522   0  1,291  3,109   3,979
  44,750   44,800     0 689 2,315           3,185   0   1,794 3,773     4,643    47,950   48,000       0 177 1,641           2,511   0  1,283  3,099   3,969
  44,800   44,850     0 681 2,305           3,175   0   1,786 3,762     4,632    48,000   48,050       0 169 1,631           2,501   0  1,275  3,088   3,958
  44,850   44,900     0 673 2,294           3,164   0   1,778 3,752     4,622    48,050   48,100       0 161 1,620           2,490   0  1,267  3,078   3,948
  44,900   44,950     0 665 2,284           3,154   0   1,770 3,741     4,611    48,100   48,150       0 153 1,610           2,480   0  1,259  3,067   3,937
  44,950   45,000     0 657 2,273           3,143   0   1,762 3,730     4,600    48,150   48,200       0 145 1,599           2,469   0  1,251  3,057   3,927
  45,000   45,050     0 649 2,263           3,133   0   1,754 3,720     4,590    48,200   48,250       0 137 1,589           2,459   0  1,243  3,046   3,916
  45,050   45,100     0 641 2,252           3,122   0   1,746 3,709     4,579    48,250   48,300       0 129 1,578           2,448   0  1,235  3,035   3,905
  45,100   45,150     0 633 2,242           3,112   0   1,738 3,699     4,569    48,300   48,350       0 121 1,568           2,438   0  1,227  3,025   3,895
  45,150   45,200     0 625 2,231           3,101   0   1,731 3,688     4,558    48,350   48,400       0 113 1,557           2,427   0  1,219  3,014   3,884
  45,200   45,250     0 617 2,220           3,090   0   1,723 3,678     4,548    48,400   48,450       0 105 1,547           2,417   0  1,211  3,004   3,874
  45,250   45,300     0 609 2,210           3,080   0   1,715 3,667     4,537    48,450   48,500       0 97  1,536           2,406   0  1,203  2,993   3,863
  45,300   45,350     0 601 2,199           3,069   0   1,707 3,657     4,527    48,500   48,550       0 89  1,525           2,395   0  1,195  2,983   3,853
  45,350   45,400     0 593 2,189           3,059   0   1,699 3,646     4,516    48,550   48,600       0 81  1,515           2,385   0  1,187  2,972   3,842
  45,400   45,450     0 585 2,178           3,048   0   1,691 3,636     4,506    48,600   48,650       0 73  1,504           2,374   0  1,179  2,962   3,832
  45,450   45,500     0 577 2,168           3,038   0   1,683 3,625     4,495    48,650   48,700       0 65  1,494           2,364   0  1,171  2,951   3,821
  45,500   45,550     0 569 2,157           3,027   0   1,675 3,615     4,485    48,700   48,750       0 57  1,483           2,353   0  1,163  2,941   3,811
  45,550   45,600     0 561 2,147           3,017   0   1,667 3,604     4,474    48,750   48,800       0 49  1,473           2,343   0  1,155  2,930   3,800
  45,600   45,650     0 553 2,136           3,006   0   1,659 3,594     4,464    48,800   48,850       0 41  1,462           2,332   0  1,147  2,920   3,790
  45,650   45,700     0 545 2,126           2,996   0   1,651 3,583     4,453    48,850   48,900       0 33  1,452           2,322   0  1,139  2,909   3,779
  45,700   45,750     0 537 2,115           2,985   0   1,643 3,572     4,442    48,900   48,950       0 25  1,441           2,311   0  1,131  2,899   3,769
  45,750   45,800     0 529 2,105           2,975   0   1,635 3,562     4,432    48,950   49,000       0 17  1,431           2,301   0  1,123  2,888   3,758
  45,800   45,850     0 521 2,094           2,964   0   1,627 3,551     4,421    49,000   49,050       0   9 1,420           2,290   0  1,115  2,878   3,748
  45,850   45,900     0 513 2,084           2,954   0   1,619 3,541     4,411    49,050   49,100       0   * 1,410           2,280   0  1,107  2,867   3,737
  45,900   45,950     0 505 2,073           2,943   0   1,611 3,530     4,400    49,100   49,150       0   0 1,399           2,269   0  1,099  2,856   3,726
  45,950   46,000     0 497 2,062           2,932   0   1,603 3,520     4,390    49,150   49,200       0   0 1,389           2,259   0  1,091  2,846   3,716
  46,000   46,050     0 489 2,052           2,922   0   1,595 3,509     4,379    49,200   49,250       0   0 1,378           2,248   0  1,083  2,835   3,705
  46,050   46,100     0 481 2,041           2,911   0   1,587 3,499     4,369    49,250   49,300       0   0 1,368           2,238   0  1,075  2,825   3,695
  46,100   46,150     0 473 2,031           2,901   0   1,579 3,488     4,358    49,300   49,350       0   0 1,357           2,227   0  1,067  2,814   3,684
  46,150   46,200     0 465 2,020           2,890   0   1,571 3,478     4,348    49,350   49,400       0   0 1,346           2,216   0  1,059  2,804   3,674
  46,200   46,250     0 457 2,010           2,880   0   1,563 3,467     4,337    49,400   49,450       0   0 1,336           2,206   0  1,051  2,793   3,663
  46,250   46,300     0 449 1,999           2,869   0   1,555 3,457     4,327    49,450   49,500       0   0 1,325           2,195   0  1,043  2,783   3,653
  46,300   46,350     0 441 1,989           2,859   0   1,547 3,446     4,316    49,500   49,550       0   0 1,315           2,185   0  1,035  2,772   3,642
  46,350   46,400     0 433 1,978           2,848   0   1,539 3,436     4,306    49,550   49,600       0   0 1,304           2,174   0  1,027  2,762   3,632
  46,400   46,450     0 425 1,968           2,838   0   1,531 3,425     4,295    49,600   49,650       0   0 1,294           2,164   0  1,019  2,751   3,621
  46,450   46,500     0 417 1,957           2,827   0   1,523 3,415     4,285    49,650   49,700       0   0 1,283           2,153   0  1,011  2,741   3,611
  46,500   46,550     0 409 1,947           2,817   0   1,515 3,404     4,274    49,700   49,750       0   0 1,273           2,143   0  1,003  2,730   3,600
  46,550   46,600     0 401 1,936           2,806   0   1,507 3,393     4,263    49,750   49,800       0   0 1,262           2,132   0     995 2,720   3,590
  46,600   46,650     0 393 1,926           2,796   0   1,499 3,383     4,253    49,800   49,850       0   0 1,252           2,122   0     987 2,709   3,579
  46,650   46,700     0 385 1,915           2,785   0   1,491 3,372     4,242    49,850   49,900       0   0 1,241           2,111   0     979 2,699   3,569
  46,700   46,750     0 377 1,905           2,775   0   1,483 3,362     4,232    49,900   49,950       0   0 1,231           2,101   0     971 2,688   3,558
  46,750   46,800     0 369 1,894           2,764   0   1,475 3,351     4,221    49,950   50,000       0   0 1,220           2,090   0     963 2,677   3,547
  46,800   46,850     0 361 1,883           2,753   0   1,467 3,341     4,211    50,000   50,050       0   0 1,210           2,080   0     955 2,667   3,537
  46,850   46,900     0 353 1,873           2,743   0   1,459 3,330     4,200    50,050   50,100       0   0 1,199           2,069   0     947 2,656   3,526
  46,900   46,950     0 345 1,862           2,732   0   1,451 3,320     4,190    50,100   50,150       0   0 1,189           2,059   0     939 2,646   3,516
  46,950   47,000     0 337 1,852           2,722   0   1,443 3,309     4,179    50,150   50,200       0   0 1,178           2,048   0     932 2,635   3,505
  47,000   47,050     0 329 1,841           2,711   0   1,435 3,299     4,169    50,200   50,250       0   0 1,167           2,037   0     924 2,625   3,495
  47,050   47,100     0 321 1,831           2,701   0   1,427 3,288     4,158    50,250   50,300       0   0 1,157           2,027   0     916 2,614   3,484
  47,100   47,150     0 313 1,820           2,690   0   1,419 3,278     4,148    50,300   50,350       0   0 1,146           2,016   0     908 2,604   3,474
  47,150   47,200     0 305 1,810           2,680   0   1,411 3,267     4,137    50,350   50,400       0   0 1,136           2,006   0     900 2,593   3,463

  ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
* If the amount you are looking up from the worksheet is at least $49,050 but less than $49,084, and you have one qualifying child who has a valid SSN, 
  your credit is $3.
  If the amount you are looking up from the worksheet is $49,084 or more, and you have one qualifying child who has a valid SSN, you can’t take the 
  credit.

                                                                                                                                               (Continued)

Need more information or forms? Visit IRS.gov.                                                                                                         53

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Earned Income Credit (EIC) Table - Continued                                                                 (Caution. This is not a tax table.)

                              And your filing status is–                                                     And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0     1   2             3     0     1   2           3                            0   1   2               3     0    1      2       3
  At least But less       Your credit is–               Your credit is–          At least But less       Your credit is–                Your credit is–
             than                                                                         than
   50,400    50,450   0     0 1,125         1,995   0   892 2,583       3,453    53,200   53,250       0   0 536             1,406   0     444 1,993   2,863
   50,450    50,500   0     0 1,115         1,985   0   884 2,572       3,442    53,250   53,300       0   0 525             1,395   0     436 1,982   2,852
   50,500    50,550   0     0 1,104         1,974   0   876 2,562       3,432    53,300   53,350       0   0 515             1,385   0     428 1,972   2,842
   50,550    50,600   0     0 1,094         1,964   0   868 2,551       3,421    53,350   53,400       0   0 504             1,374   0     420 1,961   2,831
   50,600    50,650   0     0 1,083         1,953   0   860 2,541       3,411    53,400   53,450       0   0 494             1,364   0     412 1,951   2,821
   50,650    50,700   0     0 1,073         1,943   0   852 2,530       3,400    53,450   53,500       0   0 483             1,353   0     404 1,940   2,810
   50,700    50,750   0     0 1,062         1,932   0   844 2,519       3,389    53,500   53,550       0   0 472             1,342   0     396 1,930   2,800
   50,750    50,800   0     0 1,052         1,922   0   836 2,509       3,379    53,550   53,600       0   0 462             1,332   0     388 1,919   2,789
   50,800    50,850   0     0 1,041         1,911   0   828 2,498       3,368    53,600   53,650       0   0 451             1,321   0     380 1,909   2,779
   50,850    50,900   0     0 1,031         1,901   0   820 2,488       3,358    53,650   53,700       0   0 441             1,311   0     372 1,898   2,768
   50,900    50,950   0     0 1,020         1,890   0   812 2,477       3,347    53,700   53,750       0   0 430             1,300   0     364 1,888   2,758
   50,950    51,000   0     0 1,009         1,879   0   804 2,467       3,337    53,750   53,800       0   0 420             1,290   0     356 1,877   2,747
   51,000    51,050   0     0 999           1,869   0   796 2,456       3,326    53,800   53,850       0   0 409             1,279   0     348 1,867   2,737
   51,050    51,100   0     0 988           1,858   0   788 2,446       3,316    53,850   53,900       0   0 399             1,269   0     340 1,856   2,726
   51,100    51,150   0     0 978           1,848   0   780 2,435       3,305    53,900   53,950       0   0 388             1,258   0     332 1,846   2,716
   51,150    51,200   0     0 967           1,837   0   772 2,425       3,295    53,950   54,000       0   0 378             1,248   0     324 1,835   2,705
   51,200    51,250   0     0 957           1,827   0   764 2,414       3,284    54,000   54,050       0   0 367             1,237   0     316 1,825   2,695
   51,250    51,300   0     0 946           1,816   0   756 2,404       3,274    54,050   54,100       0   0 357             1,227   0     308 1,814   2,684
   51,300    51,350   0     0 936           1,806   0   748 2,393       3,263    54,100   54,150       0   0 346             1,216   0     300 1,803   2,673
   51,350    51,400   0     0 925           1,795   0   740 2,383       3,253    54,150   54,200       0   0 336             1,206   0     292 1,793   2,663
   51,400    51,450   0     0 915           1,785   0   732 2,372       3,242    54,200   54,250       0   0 325             1,195   0     284 1,782   2,652
   51,450    51,500   0     0 904           1,774   0   724 2,362       3,232    54,250   54,300       0   0 315             1,185   0     276 1,772   2,642
   51,500    51,550   0     0 894           1,764   0   716 2,351       3,221    54,300   54,350       0   0 304             1,174   0     268 1,761   2,631
   51,550    51,600   0     0 883           1,753   0   708 2,340       3,210    54,350   54,400       0   0 293             1,163   0     260 1,751   2,621
   51,600    51,650   0     0 873           1,743   0   700 2,330       3,200    54,400   54,450       0   0 283             1,153   0     252 1,740   2,610
   51,650    51,700   0     0 862           1,732   0   692 2,319       3,189    54,450   54,500       0   0 272             1,142   0     244 1,730   2,600
   51,700    51,750   0     0 852           1,722   0   684 2,309       3,179    54,500   54,550       0   0 262             1,132   0     236 1,719   2,589
   51,750    51,800   0     0 841           1,711   0   676 2,298       3,168    54,550   54,600       0   0 251             1,121   0     228 1,709   2,579
   51,800    51,850   0     0 830           1,700   0   668 2,288       3,158    54,600   54,650       0   0 241             1,111   0     220 1,698   2,568
   51,850    51,900   0     0 820           1,690   0   660 2,277       3,147    54,650   54,700       0   0 230             1,100   0     212 1,688   2,558
   51,900    51,950   0     0 809           1,679   0   652 2,267       3,137    54,700   54,750       0   0 220             1,090   0     204 1,677   2,547
   51,950    52,000   0     0 799           1,669   0   644 2,256       3,126    54,750   54,800       0   0 209             1,079   0     196 1,667   2,537
   52,000    52,050   0     0 788           1,658   0   636 2,246       3,116    54,800   54,850       0   0 199             1,069   0     188 1,656   2,526
   52,050    52,100   0     0 778           1,648   0   628 2,235       3,105    54,850   54,900       0   0 188             1,058   0     180 1,646   2,516
   52,100    52,150   0     0 767           1,637   0   620 2,225       3,095    54,900   54,950       0   0 178             1,048   0     172 1,635   2,505
   52,150    52,200   0     0 757           1,627   0   612 2,214       3,084    54,950   55,000       0   0 167             1,037   0     164 1,624   2,494
   52,200    52,250   0     0 746           1,616   0   604 2,204       3,074    55,000   55,050       0   0 157             1,027   0     156 1,614   2,484
   52,250    52,300   0     0 736           1,606   0   596 2,193       3,063    55,050   55,100       0   0 146             1,016   0     148 1,603   2,473
   52,300    52,350   0     0 725           1,595   0   588 2,183       3,053    55,100   55,150       0   0 136             1,006   0     140 1,593   2,463
   52,350    52,400   0     0 715           1,585   0   580 2,172       3,042    55,150   55,200       0   0 125             995     0     133 1,582   2,452
   52,400    52,450   0     0 704           1,574   0   572 2,161       3,031    55,200   55,250       0   0 114             984     0     125 1,572   2,442
   52,450    52,500   0     0 694           1,564   0   564 2,151       3,021    55,250   55,300       0   0 104             974     0     117 1,561   2,431
   52,500    52,550   0     0 683           1,553   0   556 2,140       3,010    55,300   55,350       0   0 93              963     0     109 1,551   2,421
   52,550    52,600   0     0 673           1,543   0   548 2,130       3,000    55,350   55,400       0   0 83              953     0     101 1,540   2,410
   52,600    52,650   0     0 662           1,532   0   540 2,119       2,989    55,400   55,450       0   0 72              942     0     93  1,530   2,400
   52,650    52,700   0     0 651           1,521   0   532 2,109       2,979    55,450   55,500       0   0 62              932     0     85  1,519   2,389
   52,700    52,750   0     0 641           1,511   0   524 2,098       2,968    55,500   55,550       0   0 51              921     0     77  1,509   2,379
   52,750    52,800   0     0 630           1,500   0   516 2,088       2,958    55,550   55,600       0   0 41              911     0     69  1,498   2,368
   52,800    52,850   0     0 620           1,490   0   508 2,077       2,947    55,600   55,650       0   0 30              900     0     61  1,488   2,358
   52,850    52,900   0     0 609           1,479   0   500 2,067       2,937    55,650   55,700       0   0 20              890     0     53  1,477   2,347
   52,900    52,950   0     0 599           1,469   0   492 2,056       2,926    55,700   55,750       0   0   9             879     0     45  1,466   2,336
   52,950    53,000   0     0 588           1,458   0   484 2,046       2,916    55,750   55,800       0   0   *             869     0     37  1,456   2,326
   53,000    53,050   0     0 578           1,448   0   476 2,035       2,905    55,800   55,850       0   0   0             858     0     29  1,445   2,315
   53,050    53,100   0     0 567           1,437   0   468 2,025       2,895    55,850   55,900       0   0   0             848     0     21  1,435   2,305
   53,100    53,150   0     0 557           1,427   0   460 2,014       2,884    55,900   55,950       0   0   0             837     0     13  1,424   2,294
   53,150    53,200   0     0 546           1,416   0   452 2,004       2,874    55,950   56,000       0   0   0             826     0     5   1,414   2,284

  ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
* If the amount you are looking up from the worksheet is at least $55,750 but less than $55,768, and you have two qualifying children who have valid 
  SSNs, your credit is $2.
  If the amount you are looking up from the worksheet is $55,768 or more, and you have two qualifying children who have valid SSNs, you can’t take 
  the credit.

                                                                                                                                               (Continued)

54                                                                                                 Need more information or forms? Visit IRS.gov.

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Earned Income Credit (EIC) Table - Continued                                                                (Caution. This is not a tax table.)

                               And your filing status is–                                                   And your filing status is–
If the amount you    Single, head of household,  Married filing jointly and you If the amount you   Single, head of household,   Married filing jointly and you 
are looking up from  or qualifying surviving     have–                          are looking up from or qualifying surviving      have–
the worksheet is–    spouse★ and you have–                                      the worksheet is–   spouse★ and you have–
                     0     1   2             3   0     1   2           3                            0   1   2               3    0    1       2      3
   At least But less       Your credit is–             Your credit is–          At least But less       Your credit is–               Your credit is–
              than                                                                       than
   56,000     56,050   0     0   0           816   0     * 1,403       2,273    58,800   58,850       0   0   0             226    0        0 814    1,684
   56,050     56,100   0     0   0           805   0     0 1,393       2,263    58,850   58,900       0   0   0             216    0        0 803    1,673
   56,100     56,150   0     0   0           795   0     0 1,382       2,252    58,900   58,950       0   0   0             205    0        0 793    1,663
   56,150     56,200   0     0   0           784   0     0 1,372       2,242    58,950   59,000       0   0   0             195    0        0 782    1,652
   56,200     56,250   0     0   0           774   0     0 1,361       2,231    59,000   59,050       0   0   0             184    0        0 772    1,642
   56,250     56,300   0     0   0           763   0     0 1,351       2,221    59,050   59,100       0   0   0             174    0        0 761    1,631
   56,300     56,350   0     0   0           753   0     0 1,340       2,210    59,100   59,150       0   0   0             163    0        0 750    1,620
   56,350     56,400   0     0   0           742   0     0 1,330       2,200    59,150   59,200       0   0   0             153    0        0 740    1,610
   56,400     56,450   0     0   0           732   0     0 1,319       2,189    59,200   59,250       0   0   0             142    0        0 729    1,599
   56,450     56,500   0     0   0           721   0     0 1,309       2,179    59,250   59,300       0   0   0             132    0        0 719    1,589
   56,500     56,550   0     0   0           711   0     0 1,298       2,168    59,300   59,350       0   0   0             121    0        0 708    1,578
   56,550     56,600   0     0   0           700   0     0 1,287       2,157    59,350   59,400       0   0   0             110    0        0 698    1,568
   56,600     56,650   0     0   0           690   0     0 1,277       2,147    59,400   59,450       0   0   0             100    0        0 687    1,557
   56,650     56,700   0     0   0           679   0     0 1,266       2,136    59,450   59,500       0   0   0             89     0        0 677    1,547
   56,700     56,750   0     0   0           669   0     0 1,256       2,126    59,500   59,550       0   0   0             79     0        0 666    1,536
   56,750     56,800   0     0   0           658   0     0 1,245       2,115    59,550   59,600       0   0   0             68     0        0 656    1,526
   56,800     56,850   0     0   0           647   0     0 1,235       2,105    59,600   59,650       0   0   0             58     0        0 645    1,515
   56,850     56,900   0     0   0           637   0     0 1,224       2,094    59,650   59,700       0   0   0             47     0        0 635    1,505
   56,900     56,950   0     0   0           626   0     0 1,214       2,084    59,700   59,750       0   0   0             37     0        0 624    1,494
   56,950     57,000   0     0   0           616   0     0 1,203       2,073    59,750   59,800       0   0   0             26     0        0 614    1,484
   57,000     57,050   0     0   0           605   0     0 1,193       2,063    59,800   59,850       0   0   0             16     0        0 603    1,473
   57,050     57,100   0     0   0           595   0     0 1,182       2,052    59,850   59,900       0   0   0             **     0        0 593    1,463
   57,100     57,150   0     0   0           584   0     0 1,172       2,042    59,900   59,950       0   0   0                0   0        0 582    1,452
   57,150     57,200   0     0   0           574   0     0 1,161       2,031    59,950   60,000       0   0   0                0   0        0 571    1,441
   57,200     57,250   0     0   0           563   0     0 1,151       2,021    60,000   60,050       0   0   0                0   0        0 561    1,431
   57,250     57,300   0     0   0           553   0     0 1,140       2,010    60,050   60,100       0   0   0                0   0        0 550    1,420
   57,300     57,350   0     0   0           542   0     0 1,130       2,000    60,100   60,150       0   0   0                0   0        0 540    1,410
   57,350     57,400   0     0   0           532   0     0 1,119       1,989    60,150   60,200       0   0   0                0   0        0 529    1,399
   57,400     57,450   0     0   0           521   0     0 1,108       1,978    60,200   60,250       0   0   0                0   0        0 519    1,389
   57,450     57,500   0     0   0           511   0     0 1,098       1,968    60,250   60,300       0   0   0                0   0        0 508    1,378
   57,500     57,550   0     0   0           500   0     0 1,087       1,957    60,300   60,350       0   0   0                0   0        0 498    1,368
   57,550     57,600   0     0   0           490   0     0 1,077       1,947    60,350   60,400       0   0   0                0   0        0 487    1,357
   57,600     57,650   0     0   0           479   0     0 1,066       1,936    60,400   60,450       0   0   0                0   0        0 477    1,347
   57,650     57,700   0     0   0           468   0     0 1,056       1,926    60,450   60,500       0   0   0                0   0        0 466    1,336
   57,700     57,750   0     0   0           458   0     0 1,045       1,915    60,500   60,550       0   0   0                0   0        0 456    1,326
   57,750     57,800   0     0   0           447   0     0 1,035       1,905    60,550   60,600       0   0   0                0   0        0 445    1,315
   57,800     57,850   0     0   0           437   0     0 1,024       1,894    60,600   60,650       0   0   0                0   0        0 435    1,305
   57,850     57,900   0     0   0           426   0     0 1,014       1,884    60,650   60,700       0   0   0                0   0        0 424    1,294
   57,900     57,950   0     0   0           416   0     0 1,003       1,873    60,700   60,750       0   0   0                0   0        0 413    1,283
   57,950     58,000   0     0   0           405   0     0 993         1,863    60,750   60,800       0   0   0                0   0        0 403    1,273
   58,000     58,050   0     0   0           395   0     0 982         1,852    60,800   60,850       0   0   0                0   0        0 392    1,262
   58,050     58,100   0     0   0           384   0     0 972         1,842    60,850   60,900       0   0   0                0   0        0 382    1,252
   58,100     58,150   0     0   0           374   0     0 961         1,831    60,900   60,950       0   0   0                0   0        0 371    1,241
   58,150     58,200   0     0   0           363   0     0 951         1,821    60,950   61,000       0   0   0                0   0        0 361    1,231
   58,200     58,250   0     0   0           353   0     0 940         1,810    61,000   61,050       0   0   0                0   0        0 350    1,220
   58,250     58,300   0     0   0           342   0     0 929         1,799    61,050   61,100       0   0   0                0   0        0 340    1,210
   58,300     58,350   0     0   0           332   0     0 919         1,789    61,100   61,150       0   0   0                0   0        0 329    1,199
   58,350     58,400   0     0   0           321   0     0 908         1,778    61,150   61,200       0   0   0                0   0        0 319    1,189
   58,400     58,450   0     0   0           311   0     0 898         1,768    61,200   61,250       0   0   0                0   0        0 308    1,178
   58,450     58,500   0     0   0           300   0     0 887         1,757    61,250   61,300       0   0   0                0   0        0 298    1,168
   58,500     58,550   0     0   0           289   0     0 877         1,747    61,300   61,350       0   0   0                0   0        0 287    1,157
   58,550     58,600   0     0   0           279   0     0 866         1,736    61,350   61,400       0   0   0                0   0        0 277    1,147
   58,600     58,650   0     0   0           268   0     0 856         1,726    61,400   61,450       0   0   0                0   0        0 266    1,136
   58,650     58,700   0     0   0           258   0     0 845         1,715    61,450   61,500       0   0   0                0   0        0 256    1,126
   58,700     58,750   0     0   0           247   0     0 835         1,705    61,500   61,550       0   0   0                0   0        0 245    1,115
   58,750     58,800   0     0   0           237   0     0 824         1,694    61,550   61,600       0   0   0                0   0        0 234    1,104

   ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*  If the amount you are looking up from the worksheet is at least $56,000 but less than $56,004, and you have one qualifying child who has a valid SSN, 
   your credit is $0.
   If the amount you are looking up from the worksheet is $56,004 or more, and you have one qualifying child who has a valid SSN, you can’t take the 
   credit.
** If the amount you are looking up from the worksheet is at least $59,850 but less than $59,899, and you have three qualifying children who have valid 
   SSNs, your credit is $5.
   If the amount you are looking up from the worksheet is $59,899 or more, and you have three qualifying children who have valid SSNs, you can’t take 
   the credit.

                                                                                                                                              (Continued)

Need more information or forms? Visit IRS.gov.                                                                                                       55

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Earned Income Credit (EIC) Table - Continued                                                                     (Caution. This is not a tax table.)

                               And your filing status is–                                                        And your filing status is–
If the amount you    Single, head of household,   Married filing jointly and you  If the amount you    Single, head of household,    Married filing jointly and you 
are looking up from  or qualifying surviving      have–                           are looking up from  or qualifying surviving       have–
the worksheet is–    spouse★ and you have–                                        the worksheet is–    spouse★ and you have–
                     0     1   2             3    0     1   2           3                              0    1    2             3     0     1    2          3
   At least But less       Your credit is–              Your credit is–           At least  But less        Your credit is–                Your credit is–
              than                                                                          than
   61,600     61,650   0     0   0              0   0     0 224         1,094     64,400    64,450       0    0    0              0    0     0    0        504
   61,650     61,700   0     0   0              0   0     0 213         1,083     64,450    64,500       0    0    0              0    0     0    0        494
   61,700     61,750   0     0   0              0   0     0 203         1,073     64,500    64,550       0    0    0              0    0     0    0        483
   61,750     61,800   0     0   0              0   0     0 192         1,062     64,550    64,600       0    0    0              0    0     0    0        473
   61,800     61,850   0     0   0              0   0     0 182         1,052     64,600    64,650       0    0    0              0    0     0    0        462
   61,850     61,900   0     0   0              0   0     0 171         1,041     64,650    64,700       0    0    0              0    0     0    0        452
   61,900     61,950   0     0   0              0   0     0 161         1,031     64,700    64,750       0    0    0              0    0     0    0        441
   61,950     62,000   0     0   0              0   0     0 150         1,020     64,750    64,800       0    0    0              0    0     0    0        431
   62,000     62,050   0     0   0              0   0     0 140         1,010     64,800    64,850       0    0    0              0    0     0    0        420
   62,050     62,100   0     0   0              0   0     0 129         999       64,850    64,900       0    0    0              0    0     0    0        410
   62,100     62,150   0     0   0              0   0     0 119         989       64,900    64,950       0    0    0              0    0     0    0        399
   62,150     62,200   0     0   0              0   0     0 108         978       64,950    65,000       0    0    0              0    0     0    0        388
   62,200     62,250   0     0   0              0   0     0 98          968       65,000    65,050       0    0    0              0    0     0    0        378
   62,250     62,300   0     0   0              0   0     0 87          957       65,050    65,100       0    0    0              0    0     0    0        367
   62,300     62,350   0     0   0              0   0     0 77          947       65,100    65,150       0    0    0              0    0     0    0        357
   62,350     62,400   0     0   0              0   0     0 66          936       65,150    65,200       0    0    0              0    0     0    0        346
   62,400     62,450   0     0   0              0   0     0 55          925       65,200    65,250       0    0    0              0    0     0    0        336
   62,450     62,500   0     0   0              0   0     0 45          915       65,250    65,300       0    0    0              0    0     0    0        325
   62,500     62,550   0     0   0              0   0     0 34          904       65,300    65,350       0    0    0              0    0     0    0        315
   62,550     62,600   0     0   0              0   0     0 24          894       65,350    65,400       0    0    0              0    0     0    0        304
   62,600     62,650   0     0   0              0   0     0 13          883       65,400    65,450       0    0    0              0    0     0    0        294
   62,650     62,700   0     0   0              0   0     0   *         873       65,450    65,500       0    0    0              0    0     0    0        283
   62,700     62,750   0     0   0              0   0     0   0         862       65,500    65,550       0    0    0              0    0     0    0        273
   62,750     62,800   0     0   0              0   0     0   0         852       65,550    65,600       0    0    0              0    0     0    0        262
   62,800     62,850   0     0   0              0   0     0   0         841       65,600    65,650       0    0    0              0    0     0    0        252
   62,850     62,900   0     0   0              0   0     0   0         831       65,650    65,700       0    0    0              0    0     0    0        241
   62,900     62,950   0     0   0              0   0     0   0         820       65,700    65,750       0    0    0              0    0     0    0        230
   62,950     63,000   0     0   0              0   0     0   0         810       65,750    65,800       0    0    0              0    0     0    0        220
   63,000     63,050   0     0   0              0   0     0   0         799       65,800    65,850       0    0    0              0    0     0    0        209
   63,050     63,100   0     0   0              0   0     0   0         789       65,850    65,900       0    0    0              0    0     0    0        199
   63,100     63,150   0     0   0              0   0     0   0         778       65,900    65,950       0    0    0              0    0     0    0        188
   63,150     63,200   0     0   0              0   0     0   0         768       65,950    66,000       0    0    0              0    0     0    0        178
   63,200     63,250   0     0   0              0   0     0   0         757       66,000    66,050       0    0    0              0    0     0    0        167
   63,250     63,300   0     0   0              0   0     0   0         746       66,050    66,100       0    0    0              0    0     0    0        157
   63,300     63,350   0     0   0              0   0     0   0         736       66,100    66,150       0    0    0              0    0     0    0        146
   63,350     63,400   0     0   0              0   0     0   0         725       66,150    66,200       0    0    0              0    0     0    0        136
   63,400     63,450   0     0   0              0   0     0   0         715       66,200    66,250       0    0    0              0    0     0    0        125
   63,450     63,500   0     0   0              0   0     0   0         704       66,250    66,300       0    0    0              0    0     0    0        115
   63,500     63,550   0     0   0              0   0     0   0         694       66,300    66,350       0    0    0              0    0     0    0        104
   63,550     63,600   0     0   0              0   0     0   0         683       66,350    66,400       0    0    0              0    0     0    0         94
   63,600     63,650   0     0   0              0   0     0   0         673       66,400    66,450       0    0    0              0    0     0    0         83
   63,650     63,700   0     0   0              0   0     0   0         662       66,450    66,500       0    0    0              0    0     0    0         73
   63,700     63,750   0     0   0              0   0     0   0         652       66,500    66,550       0    0    0              0    0     0    0         62
   63,750     63,800   0     0   0              0   0     0   0         641       66,550    66,600       0    0    0              0    0     0    0         51
   63,800     63,850   0     0   0              0   0     0   0         631       66,600    66,650       0    0    0              0    0     0    0         41
   63,850     63,900   0     0   0              0   0     0   0         620       66,650    66,700       0    0    0              0    0     0    0         30
   63,900     63,950   0     0   0              0   0     0   0         610       66,700    66,750       0    0    0              0    0     0    0         20
   63,950     64,000   0     0   0              0   0     0   0         599       66,750    66,800       0    0    0              0    0     0    0         9
   64,000     64,050   0     0   0              0   0     0   0         589       66,800    66,850       0    0    0              0    0     0    0         **
   64,050     64,100   0     0   0              0   0     0   0         578                                                                                
   64,100     64,150   0     0   0              0   0     0   0         567                                                                                
   64,150     64,200   0     0   0              0   0     0   0         557                                                                                
   64,200     64,250   0     0   0              0   0     0   0         546
   64,250     64,300   0     0   0              0   0     0   0         536
   64,300     64,350   0     0   0              0   0     0   0         525
   64,350     64,400   0     0   0              0   0     0   0         515

   ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*  If the amount you are looking up from the worksheet is at least $62,650 but less than $62,688, and you have two qualifying children who have valid 
   SSNs, your credit is $4.
   If the amount you are looking up from the worksheet is $62,688 or more, and you have two qualifying children who have valid SSNs, you can’t take 
   the credit.
** If the amount you are looking up from the worksheet is at least $66,800 but less than $66,819, and you have three qualifying children who have valid 
   SSNs, your credit is $2.
   If the amount you are looking up from the worksheet is $66,819 or more, and you have three qualifying children who have valid SSNs, you can’t take 
   the credit.

56                                                                                                  Need more information or forms? Visit IRS.gov.

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Refund Offset
Line 28 Line 29
If you owe past-due federal tax, state in-
Additional Child Tax Credit American Opportunity come tax, state unemployment compen-
See Schedule 8812 (Form 1040) and its Credit sation debts, child support, spousal sup-
instructions for information on figuring If you meet the requirements to claim an port, or certain federal nontax debts,
and claiming any additional child tax education credit (see the instructions for such as student loans, all or part of the
credit that you may qualify to claim. If Schedule 3, line 3), enter on line 29 the overpayment on line 34 may be used
you are claiming the additional child tax amount, if any, from Form 8863, line 8. (offset) to pay the past-due amount. Off-
credit, complete Schedule 8812 and at- You may be able to increase an educa- sets for federal taxes are made by the
tach it to your Form 1040 or 1040-SR. tion credit and reduce your total tax or IRS. All other offsets are made by the
Form 8862, who must file. You must increase your tax refund if the student Treasury Department's Bureau of the
file Form 8862 to claim the additional chooses to include all or part of a Pell Fiscal Service. For federal tax offsets,
child tax credit if your child tax credit grant or certain other scholarships or fel- you will receive a notice from the IRS.
(refundable or nonrefundable depending lowships in income. See Pub. 970 and For all other offsets, you will receive a
on the tax year), additional child tax the Instructions for Form 8863 for more notice from the Fiscal Service. To find
credit, or credit for other dependents for information. out if you may have an offset or if you
have any questions about it, contact the
a year after 2015 was denied or reduced Form 8862 required. You must file agency to which you owe the debt.
for any reason other than a math or cleri- Form 8862 to claim the American op-
cal error. Attach a completed Form 8862 portunity credit if your American oppor- Deposit Refund Into Multiple
to your 2024 return to claim the credit tunity credit for a year after 2015 was
for 2024. Don't file Form 8862 if you denied or reduced for any reason other Accounts
filed Form 8862 for 2023 and the child than a math or clerical error. Attach a If you want your refund to be split and
tax credit, additional child tax credit, or completed Form 8862 to your 2024 re- direct deposited into more than one ac-
credit for other dependents was allowed turn to claim the credit for 2024. Don't count, file Form 8888. Use Form 8888
for that year. See Form 8862 and its in- file Form 8862 if you filed Form 8862 to direct deposit your refund (or part of
structions for details. for 2023 and the American opportunity it) to one or more accounts in your name
If you claim the additional child credit was allowed for that year. See at a bank or other financial institution
Form 8862 and its instructions for de- (such as a mutual fund, brokerage firm,
CAUTION aren't eligible and it is deter-
! tax credit even though you tails. or credit union) in the United States.
mined that your error is due to reckless If you claim the American op-
Injured Spouse
or intentional disregard of the additional ! portunity credit even though
child tax credit rules, you won't be al- CAUTION you aren't eligible and it is de- If you file a joint return and your spouse
lowed to take the child tax credit, the termined that your error is due to reck- hasn’t paid past-due federal tax, state in-
credit for other dependents, or the addi- less or intentional disregard of the come tax, state unemployment compen-
tional child tax credit for 2 years even if American opportunity credit rules, you sation debts, child support, spousal sup-
you’re otherwise eligible to do so. If you won't be allowed to take the credit for 2 port, or a federal nontax debt, such as a
claim the additional child tax credit years even if you’re otherwise eligible to student loan, part or all of the overpay-
even though you aren’t eligible and it is do so. If you claim the American oppor- ment on line 34 may be used (offset) to
later determined that you fraudulently tunity credit even though you aren't eli- pay the past-due amount. But your part
claimed the credit, you won't be allowed gible and it is determined that you frau- of the overpayment may be refunded to
to take the child tax credit, the credit for dulently claimed the credit, you won't be you if certain conditions apply and you
other dependents, or the additional child allowed to take the credit for 10 years. complete Form 8379. For details, see
tax credit for 10 years. You may also You may also have to pay penalties. Form 8379.
have to pay penalties.
Lines 35a Through 35d
Refunds for returns claiming Line 30
TIP the additional child tax credit Line 30 has been reserved for future use. Amount Refunded to You
can't be issued before mid-Feb-
ruary 2025. This delay applies to the en- If you want to check the status of your
tire refund, not just the portion associ- refund, just use the IRS2Go app or go to
ated with the additional child tax credit. Refund IRS.gov/Refunds. See Refund Informa-
tion, later. Information about your re-
fund will generally be available within
Line 34 24 hours after the IRS receives your
e-filed return, or 4 weeks after you mail
Amount Overpaid your paper return. If you filed Form
If line 34 is under $1, we will send a re- 8379 with your return, wait 14 weeks
fund only on written request. (11 weeks if you filed electronically).

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Have your 2024 tax return handy so you              • Check the box on line 35a and at-           return.  For  example,  if  you  file  your 
can  enter  your  social  security  number,      tach Form 8888 if you want to split the          2024 return during 2025 and don’t noti-
your  filing  status,  and  the  exact  whole    direct deposit of your refund into more          fy  the  trustee  or  custodian  in  advance, 
dollar amount of your refund.                    than one account.                                the trustee or custodian can assume the 
                                                                                                  deposit to your IRA is for 2025. If you 
Where's  My  Refund  will  provide  a               If you don’t want your refund directly 
                                                                                                  designate  your  deposit  to  be  for  2024, 
personalized refund date as soon as the          deposited  to  your  account,  don’t  check 
                                                                                                  you must verify that the deposit was ac-
IRS processes your tax return and appro-         the box on line 35a. Draw a line through 
                                                                                                  tually  made  to  the  account  by  the  due 
ves your refund.                                 the boxes on lines 35b and 35d. We will 
                                                                                                  date  of  the  return  (not  counting  exten-
Claiming a refund for a deceased tax-            send you a check instead.
                                                                                                  sions). If the deposit isn't made by that 
payer. If  you  are  filing  a  joint  return    Account must be in your name.      Don’t         date,  the  deposit  isn't  an  IRA  contribu-
with  your  deceased  spouse,  you  only         request  a  deposit  of  your  refund  to  an    tion for 2024. In that case, you must file 
need  to  file  the  tax  return  to  claim  the account that isn't in your name, such as         an amended 2024 return and reduce any 
refund. If you are a court-appointed rep-        your  tax  return  preparer’s  account.  Al-     IRA  deduction  and  any  retirement  sav-
resentative, file the return and include a       though  you  may  owe  your  tax  return         ings contributions credit you claimed.
copy  of  the  certificate  that  shows  your    preparer a fee for preparing your return, 
appointment.  All  other  filers  requesting     don’t  have  any  part  of  your  refund  de-            You  and  your  spouse,  if  filing 
the deceased taxpayer's refund must file         posited into the preparer's account to pay       !       jointly,  each  may  be  able  to 
the return and attach Form 1310.                 the fee.                                         CAUTION contribute up to $7,000 ($8,000 
                                                                                                  if age 50 or older at the end of 2024) to 
Effect  of  refund  on  benefits. Any  re-          The number of refunds that can be di-         a traditional IRA or Roth IRA for 2024. 
fund you receive can't be counted as in-         rectly  deposited  to  a  single  account  or    You  may  owe  an  additional  tax  if  your 
come  when  determining  if  you  or  any-       prepaid  debit  card  is  limited  to  three  a  contributions  exceed  these  limits,  and 
one  else  is  eligible  for  benefits  or       year.  After  this  limit  is  reached,  paper   the  limits  may  be  lower  depending  on 
assistance, or how much you or anyone            checks will be sent instead. Learn more          your  compensation  and  income.  For 
else can receive, under any federal pro-         at IRS.gov/DepositLimit.                         more information on IRA contributions, 
gram or under any state or local program 
                                                                                                  see Pub. 590-A.
financed in whole or in part with federal        Why Use Direct Deposit?
funds.  These  programs  include  Tempo-                                                          For  more  information  on  IRAs,  see 
rary  Assistance  for  Needy  Families              • You  get  your  refund  faster  by  di-
(TANF), Medicaid, Supplemental Secur-            rect deposit than you do by check.               Pub. 590-A and Pub. 590-B.
ity Income (SSI), and Supplemental Nu-              • Payment  is  more  secure.  There  is       Form 8888.  You can have your refund 
trition  Assistance  Program  (formerly          no check that can get lost or stolen.            directly deposited into more than one ac-
food  stamps).  In  addition,  when  deter-         • It  is  more  convenient.  You  don’t       count.  For  more  information,  see  the 
mining  eligibility,  the  refund  can't  be     have to make a trip to the bank to depos-        Form 8888 instructions.
counted  as  a  resource  for  at  least  12     it your check.                                           Your refund can be split and di-
months after you receive it. Check with             • It  saves  tax  dollars.  It  costs  the    TIP     rectly deposited into up to three 
your local benefit coordinator to find out       government less to refund by direct de-                  different accounts in your name 
if your refund will affect your benefits.        posit.                                           on Form 8888.
                                                    • It's  proven  itself.  Nearly  98%  of 
                                                 social security and veterans' benefits are 
DIRECT       DEPOSIT                             sent electronically using direct deposit.        Line 35b
   Simple. Safe. Secure.
Fast Refunds! Join the eight in 10 taxpayers              If  you  file  a  joint  return  and    The routing number must be nine digits. 
                                                                                                  The first two digits must be 01 through 
secure way to have your refund deposited         CAUTION  attach Form 8888 or fill in lines 
who choose direct deposit—a fast, simple, safe,     !     check  the  box  on  line  35a  and     12  or  21  through  32.  On  the  sample 
automatically to your checking or savings        35b through 35d, your spouse may get at          check shown later, the routing number is 
account, including an individual retirement      least part of the refund.                        250250025. C. and M. Keys would use 
arrangement (IRA). See the information about                                                      that  routing  number  unless  their  finan-
IRAs, later.                                     IRA.   You can have your refund (or part         cial  institution  instructed  them  to  use  a 
                                                 of  it)  directly  deposited  to  a  traditional different  routing  number  for  direct  de-
                                                 IRA  or  Roth  IRA,  but  not  a  SIMPLE         posits.
If you want us to directly deposit the           IRA.  You  must  establish  the  IRA  at  a      Ask your financial institution for the 
amount  shown  on  line  35a  to  your           bank or other financial institution before       correct  routing  number  to  enter  on 
checking,  savings,  health  savings,  bro-      you  request  direct  deposit.  Make  sure       line 35b if:
kerage or other similar account, includ-         your direct deposit will be accepted. You          The  routing  number  on  a  deposit 
ing an IRA, at a bank or other financial         must also notify the trustee or custodian        •
                                                                                                  slip is different from the routing number 
institution (such as a mutual fund, bro-         of your account of the year to which the         on your checks,
kerage firm, or credit union) in the Uni-        deposit is to be applied (unless the trust-        Your  deposit  is  to  a  savings  ac-
ted States:                                      ee  or  custodian  won't  accept  a  deposit     •
                                                                                                  count  that  doesn't  allow  you  to  write 
• Complete lines 35b through 35d (if             for  2024).  If  you  don’t,  the  trustee  or   checks, or
you want your refund deposited to only           custodian can assume the deposit is for 
one account), or                                 the year during which you are filing the 

58                                                                                     Need more information or forms? Visit IRS.gov.

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Sample Check—Lines 35b Through 35d
• Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account. C. KEYS 1234
M. KEYS 15-0000/0000
123 Pear Lane
Line 35c Anyplace, MI 00000
Check the appropriate box for the type PAY TO THE
ORDER OF
of account. Don’t check more than one $
box. If the deposit is to an account such SAMPLE DOLLARS
as an IRA, health savings account, bro- Routing Account
kerage account, or other similar account, ANYPLACE BANK number number Do not include
Anyplace, MI 00000
ask your financial institution whether (line 35b) (line 35d) the check number.
you should check the “Checking” or For
“Savings” box. You must check the cor- |:250250025 :202020 "’ 86 "| . 1234
rect box to ensure your deposit is accep-
ted.
The routing and account numbers may be in different places on your check.
CAUTION
Line 35d
The account number can be up to 17 The IRS isn't responsible for a
characters (both numbers and letters). ! lost refund if you enter the
Include hyphens but omit spaces and CAUTION wrong account information.
special symbols. Enter the number from Check with your financial institution to Amount You Owe
left to right and leave any unused boxes get the correct routing and account To avoid interest and penalties,
blank. On the sample check shown later, numbers and to make sure your direct TIP pay your taxes in full by the due
the account number is 20202086. Don’t deposit will be accepted. date of your return (not includ-
include the check number. ing extensions)—April 15, 2025, for
most taxpayers. You don’t have to pay if
If the direct deposit to your ac- Line 36 line 37 is under $1.
count(s) is different from the amount
you expected, you will receive an ex- Applied to Your 2025
Include any estimated tax penalty
planation in the mail about 2 weeks after Estimated Tax
your refund is deposited. from line 38 in the amount you enter on
Enter on line 36 the amount, if any, of line 37. Don’t include any estimated
the overpayment on line 34 you want
Reasons Your Direct Deposit payments for 2025 in this payment. In-
applied to your 2025 estimated tax. We stead, make the estimated payment sepa-
Request Will Be Rejected will apply this amount to your account rately.
If any of the following apply, your direct unless you include a statement request-
Bad check or payment. The penalty
deposit request will be rejected and a ing us to apply it to your spouse's ac-
for writing a bad check to the IRS is $25
check will be sent instead. count. Include your spouse's social se-
or 2% of the check, whichever is more.
• You are asking to have a joint re- curity number in the statement.
However, if the amount of the check is
fund deposited to an individual account,
This election to apply part or less than $25, the penalty equals the
and your financial institution(s) won't al-
all of the amount overpaid to
low this. The IRS isn't responsible if aCAUTION! amount of the check. This also applies to
your 2025 estimated tax can't other forms of payment if the IRS
financial institution rejects a direct de-
be changed later. doesn’t receive the funds. Use Tax Topic
posit.
206.
• The name on your account doesn't
match the name on the refund, and your
financial institution(s) won't allow a re- Line 37
fund to be deposited unless the name on
the refund matches the name on the ac- Amount You Owe
count. The IRS offers several payment options.
• Three direct deposits of tax re- You can pay online, by phone, mobile
funds already have been made to the device, cash, check, or money order. Go
same account or prepaid debit card. to IRS.gov/Payments for payment op-
• You haven't given a valid account tions.
number.
• Any numbers or letters on lines Pay Online
35b through 35d are crossed out or whi- Paying online is convenient and secure
ted out. and helps make sure we get your pay-
ments on time. To pay your taxes online
or for more information, go to IRS.gov/

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Payments. You can pay using any of the ACI Payments, Inc. on the form that applies to you. If you
following methods. 888-UPAY-TAXTM e-filed your return, but choose to make a
• Your Online Account. You can (888-872-9829) payment through the mail, mail your
make tax payments through your online fed.acipayonline.com 2024 payment and Form 1040-V to the
account, including balance payments, address shown on the form that applies
estimated tax payments, or other types. Link2Gov Corporation to you.
You can also see your payment history 888-PAY-1040TM
Notice to taxpayers presenting
and other tax records there. Go to (888-729-1040) checks. When you provide a check as
IRS.gov/Account. www.PAY1040.com payment, you authorize us either to use
• IRS Direct Pay. For online trans-
information from your check to make a
fers directly from your checking or sav-
ings account at no cost to you, go to EFTPS. To get more information about one-time electronic fund transfer from
IRS.gov/Payments. EFTPS or to enroll in EFTPS, visit your account or to process the payment
• Pay by Card or Digital Wallet. EFTPS.gov or call 800-555-4477. To as a check transaction. When we use in-
To pay by debit or credit card, or digital contact EFTPS using Telecommunica- formation from your check to make an
wallet, go to IRS.gov/Payments. A fee is tions Relay Services (TRS) for people electronic fund transfer, funds may be
charged by these service providers. You who are deaf, hard of hearing, or have a withdrawn from your account as soon as
can also pay by phone with a debit or speech disability, dial 711 and then pro- the same day we receive your payment,
credit card. See Debit or credit card un- vide the TRS assistant the 800-555-4477 and you won’t receive your check back
der Pay by Phone, later. number or 800-733-4829. Additional in- from your financial institution.
• Electronic Funds Withdrawal formation about EFTPS is also available
No checks of $100 million or more
(EFW) is an integrated e-file/e-pay op- in Pub. 966.
accepted. The IRS can’t accept a single
tion offered when filing your federal check (including a cashier’s check) for
taxes electronically using tax return Pay by Mobile Device amounts of $100,000,000 ($100 million)
preparation software, through a tax pro- To pay through your mobile device, or more. If you are sending $100 million
fessional, or the IRS at IRS.gov/ download the IRS2Go app. or more by check, you’ll need to spread
Payments. the payment over 2 or more checks with
• Online Payment Agreement. If Pay by Cash each check made out for an amount less
you can’t pay in full by the due date of than $100 million. This limit doesn’t ap-
You can pay your taxes in cash. To find
your tax return, you can apply for an on- ply to other methods of payment (such
out about the different cash payment
line monthly installment agreement at as electronic payments). Please consider
methods, go to IRS.gov/PayCash. Don’t
IRS.gov/OPA. Once you complete the a method of payment other than check if
send cash payments through the mail.
online process, you will receive immedi- the amount of the payment is over $100
ate notification of whether your agree- million.
ment has been approved. A user fee is Pay by Check or Money Order
charged. Before submitting a payment through What if You Can't Pay?
• Electronic Federal Tax Payment the mail, please consider alternative
If you can't pay the full amount shown
System (EFTPS). Allows you to pay methods. One of our safe, quick, and
on line 37 when you file, you can ask
your taxes online or by phone directly easy electronic payment options might
for:
from your checking or savings account. be right for you. If you choose to mail a
There is no fee for this service. You tax payment, make your check or money • An installment agreement, or
must be enrolled either online or have an order payable to “United States Treas- • An extension of time to pay.
enrollment form mailed to you. See ury” for the full amount due. Don’t send Installment agreement. Under an in-
EFTPS under Pay by Phone, later. cash. Don’t attach the payment to your stallment agreement, you can pay all or
return. Write “2024 Form 1040” or part of the tax you owe in monthly in-
Pay by Phone “2024 Form 1040-SR” and your name, stallments. However, even if an install-
address, daytime phone number, and so- ment agreement is granted, you will be
Paying by phone is another safe and se- charged interest and may be charged a
cial security number (SSN) on your pay-
cure method of paying electronically. late payment penalty on the tax not paid
ment and attach Form 1040-V. For the
Use one of the following methods: (1) by the due date of your return (not
most up-to-date information on Form
call one of the debit or credit card serv- counting extensions)—April 15, 2025,
1040-V, go to IRS.gov/Form1040V. If
ice providers, or (2) use the Electronic for most people. You must also pay a
you are filing a joint return, enter the
Federal Tax Payment System (EFTPS) fee. To limit the interest and penalty
SSN shown first on your tax return.
to pay directly from your checking or charges, pay as much of the tax as possi-
savings account. To help us process your payment, en-
ble when you file. But before requesting
ter the amount on the right side of the
Debit or credit card. Call one of our an installment agreement, you should
check like this: $ XXX.XX. Don’t use
service providers. Each charges a fee consider other less costly alternatives,
dashes or lines (for example, don’t enter
such as a bank loan or credit card pay-
“$ XXX–” or “$ XXX /
that varies by provider, card type, and xx 100”).
payment amount. ment.
Mail your 2024 tax return, payment,
and Form 1040-V to the address shown

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To ask for an installment agreement,           1. You  had  no  tax  shown  on  your         If the penalty is more than the over-
you can apply online or use Form 9465.         2023 return and you were a U.S. citizen       payment  on  line  34,  enter  -0-  on  lines 
To apply online, go to IRS.gov/OPA.            or resident for all of 2023.                  35a and 36. Then, subtract line 34 from 
Extension of time to pay.  If paying the       2. The  total  of  lines  25d,  26,  and      line 38 and enter the result on line 37.
tax when it is due would cause you an          Schedule 3, line 11, on your 2024 return      Don’t  file  Form  2210  with  your  re-
undue hardship, you can ask for an ex-         is  at  least  100%  of  the  tax  shown  on  turn unless Form 2210 indicates that you 
tension  of  time  to  pay  by  filing  Form   your 2023 return (110% of that amount         must do so. Instead, keep it for your re-
1127 by the due date of your return (not       if you aren't in the business of farming      cords.
counting  extensions)—April  15,  2025,        or  fishing,  and  your  adjusted  gross  in-
                                                                                                   Because  Form  2210  is  compli-
for most people. An extension generally        come (AGI) shown on your 2023 return 
                                                                                             TIP   cated,  you  can  leave  line  38 
won't  be  granted  for  more  than  6         was  more  than  $150,000  (more  than 
                                                                                                   blank  and  the  IRS  will  figure 
months. You will be charged interest on        $75,000  if  married  filing  separately  for 
                                                                                             the penalty and send you a bill. We won't 
the tax not paid by April 15, 2025. You        2024)). Your estimated tax payments for 
                                                                                             charge you interest on the penalty if you 
must  pay  the  tax  before  the  extension    2024 must have been made on time and 
                                                                                             pay  by  the  date  specified  on  the  bill. 
runs out. If you do not pay the tax by the     for the required amount.
                                                                                             There are situations where the IRS can't 
extended due date, penalties and interest 
                                               For  most  people,  the  “tax  shown  on      figure your penalty for you and you must 
will  be  imposed  until  taxes  are  paid  in 
                                               your 2023 return” is the amount on your       file Form 2210. See Form 2210 for de-
full. For the most up-to-date information 
                                               2023  Form  1040  or  1040-SR,  line  24,     tails.
on Form 1127, go to IRS.gov/Form1127.
                                               minus  the  total  of  any  amounts  shown 
                                               on  lines  27,  28,  and  29;  Schedule  3, 
Line 38                                        lines 9 and 12; Schedule H, lines 8e and      Third Party Designee
                                               8f;  and  Forms  8828,  4137,  5329  (Parts   If  you  want  to  allow  your  preparer,  a 
Estimated Tax Penalty                          III  through  IX  only),  and  8919.  Also    friend,  a  family  member,  or  any  other 
You may owe this penalty if:                   subtract from line 24 any:                    person you choose to discuss your 2024 
• Line 37 is at least $1,000 and it is         • Tax  on  an  excess  parachute  pay-        tax return with the IRS, check the “Yes” 
more than 10% of the tax shown on your         ment,                                         box in the “Third Party Designee” area 
return, or                                     • Excise  tax  on  insider  stock  com-       of your return. Also enter the designee's 
• You  didn't  pay  enough  estimated          pensation of an expatriated corporation,      name, phone number, and any five digits 
tax by any of the due dates. This is true      • Uncollected  social  security  and          the  designee  chooses  as  their  personal 
even if you are due a refund.                  Medicare  or  RRTA  tax  on  tips  or         identification number (PIN).
For  most  people,  the  “tax  shown  on       group-term life insurance, and
your return” is the amount on your 2024        • Look-back interest due under sec-           If you check the “Yes” box, you, and 
Form  1040  or  1040-SR,  line  24,  minus     tion 167(g) or 460(b).                        your  spouse  if  filing  a  joint  return,  are 
                                                                                             authorizing the IRS to call the designee 
the total of any amounts shown on lines        When figuring the amount on line 24,          to  answer  any  questions  that  may  arise 
27, 28, and 29; Schedule 3, lines 9 and        include  household  employment  taxes         during  the  processing  of  your  return. 
12; and Forms 8828, 4137, 5329 (Parts          only if line 25d is more than zero or you     You are also authorizing the designee to:
III  through  IX  only),  and  8919.  Also     would have owed the estimated tax pen-              Give the IRS any information that 
                                                                                             •
subtract from line 24 any:                     alty for 2023 even if you didn't include      is missing from your return;
• Tax  on  an  excess  parachute  pay-         those taxes.                                        Call the IRS for information about 
                                                                                             •
ment,                                          If  the      Exception  just  described       the processing of your return or the sta-
• Excise  tax  on  insider  stock  com-        doesn't  apply,  see  the  Instructions  for  tus of your refund or payment(s);
pensation of an expatriated corporation,       Form 2210 for other situations in which       • Receive  copies  of  notices  or  tran-
• Uncollected  social  security  and           you may be able to lower your penalty         scripts  related  to  your  return,  upon  re-
Medicare  or  RRTA  tax  on  tips  or          by filing Form 2210.                          quest; and
group-term life insurance,                                                                   • Respond  to  certain  IRS  notices 
• Look-back interest due under sec-            Figuring the Penalty                          about  math  errors,  offsets,  and  return 
tion 167(g) or 460(b).                                                                       preparation.
                                               If you choose to figure the penalty your-
When figuring the amount on line 24,           self, use Form 2210 (or 2210-F for farm-      You aren't authorizing the designee to 
include  household  employment  taxes          ers and fishers).                             receive  any  refund  check,  bind  you  to 
only if line 25d is more than zero or you      Enter any penalty on line 38. Add the         anything  (including  any  additional  tax 
would owe the penalty even if you didn't       penalty to any tax due and enter the total    liability), or otherwise represent you be-
include those taxes.                           on line 37.                                   fore the IRS. If you want to expand the 
Exception. You  won't  owe  the  penalty       However,  if  you  have  an  overpay-         designee's authorization, see Pub. 947.
if  your  2023  tax  return  was  for  a  tax  ment  on  line  34,  subtract  the  penalty   This authorization will automatically 
year of 12 full months and either of the       from  the  amount  you  would  otherwise      end  no  later  than  the  due  date  (not 
following applies.                             enter on line 35a or line 36. Lines 35a,      counting  extensions)  for  filing  your 
                                               36, and 38 must equal line 34.                2025 tax return. This is April 15, 2026, 
                                                                                             for most people.

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                                                  tification number (PIN) and provide the         800-908-9946 to get a free transcript of 
                                                  information described below. If you are         your return. Don’t use your AGI from an 
Sign Your Return                                  filing  online  using  software,  you  must     amended  return  (Form  1040-X)  or  a 
                                                  use  a  Self-Select  PIN.  If  you  are  filing math error correction made by the IRS. 
Form 1040 or 1040-SR isn't considered             electronically  using  a  tax  practitioner,    AGI is the amount shown on your 2023 
a  valid  return  unless  you  sign  it  in  ac-  you can use a Self-Select PIN or a Prac-        Form 1040 or 1040-SR, line 11.
cordance with the requirements in these           titioner PIN.                                   For more information, go to IRS.gov/
instructions. If you are filing a joint re-
turn, your spouse must also sign. If your         If  we  issued  you  an  identity  protec-      Efile.
spouse  can't  sign  the  return,  see  Pub.      tion  personal  identification  number  (IP             You  can't  use  the  Self-Select 
501. Be sure to date your return and en-          PIN) (as described in more detail next),        !       PIN  method  if  you  are  a 
ter  your  occupation(s).  If  you  have          all six digits of your IP PIN must appear       CAUTION first-time  filer  under  age  16  at 
someone  prepare  your  return,  you  are         in the IP PIN spaces provided next to the       the end of 2024.
still  responsible  for  the  correctness  of     space for your occupation for your elec-
the return. If your return is signed by a         tronic signature to be complete. Failure        Practitioner PIN. The Practitioner PIN 
representative for you, you must have a           to include an issued IP PIN on the elec-        method allows you to authorize your tax 
power of attorney attached that specifi-          tronic return will result in an invalid sig-    practitioner  to  enter  or  generate  your 
cally  authorizes  the  representative  to        nature  and  a  rejected  return.  If  you  are PIN. Your electronic return is considered 
sign your return. To do this, you can use         filing  a  joint  return  and  both  taxpayers  a validly signed return only when it in-
Form 2848. If you are filing a joint re-          were  issued  an  IP  PIN,  enter  both  IP     cludes  your  PIN,  last  name,  date  of 
turn with your spouse who died in 2024,           PINs in the spaces provided.                    birth, and IP PIN, if applicable. If you're 
                                                                                                  filing jointly, your electronic return must 
see Death of a Taxpayer, earlier.                 Self-Select  PIN. The  Self-Select  PIN 
                                                                                                  also  include  your  spouse's  PIN,  last 
                                                  method  allows  you  to  create  your  own 
                                                                                                  name, date of birth, and IP PIN, if appli-
Court-Appointed                                   PIN.  If  you  are  married  filing  jointly, 
                                                                                                  cable, in order to be considered validly 
Conservator, Guardian, or                         you  and  your  spouse  will  each  need  to 
                                                                                                  signed. The practitioner can provide you 
Other Fiduciary                                   create  a  PIN  and  enter  these  PINs  as 
                                                                                                  with details.
If you are a court-appointed conservator,         your electronic signatures.
                                                                                                  Form  8453.  You  must  send  in  a  paper 
guardian,  or  other  fiduciary  for  a  men-     A PIN is any combination of five dig-
                                                                                                  Form 8453 if you have to attach certain 
tally or physically incompetent individu-         its you choose except five zeros. If you 
                                                                                                  forms  or  other  documents  that  can't  be 
al  who  has  to  file  Form  1040  or            use  a  PIN,  there  are  no  papers  to  sign 
                                                                                                  electronically filed. See Form 8453.
1040-SR,  sign  your  name  for  the  indi-       and  nothing  to  mail—not  even  your 
vidual and file Form 56.                          Form(s) W-2.
                                                  Your  electronic  return  signed  with  a 
Child's Return                                    Self-Select  PIN  is  considered  a  validly    Identity Protection 
If  your  child  can't  sign  their  return,  ei- signed return only when it includes your 
                                                                                                  PIN
ther parent can sign the child's name in          PIN, last name, date of birth, IP PIN, if 
the  space  provided.  Then,  enter  “By          applicable,  and  your  adjusted  gross  in-            All  taxpayers  are  now  eligible 
(your  signature),  parent  for  minor            come  (AGI)  from  your  originally  filed      TIP     for  an  Identity  Protection  Per-
child.”                                           2023 federal income tax return, if appli-               sonal Identification Number (IP 
                                                  cable. If you're filing jointly, your elec-     PIN).  For  more  information,  see  Pub. 
Requirements for a Paper 
                                                  tronic  return  must  also  include  your       5477.  To  apply  for  an  IP  PIN,  go  to 
Return                                            spouse's PIN, last name, date of birth, IP      IRS.gov/IPPIN  and  use  the Get  an  IP 
You  must  handwrite  your  signature  on         PIN, if applicable, and AGI, if applica-        PIN tool.
your return if you file it on paper. Digi-        ble,  in  order  to  be  considered  validly 
tal,  electronic,  or  typed-font  signatures     signed.  (You,  and  your  spouse  if  filing   If you received an IP PIN from the IRS, 
are not valid signatures for Forms 1040           jointly,  may  each  use  your  own  pri-       enter  it  in  the  IP  PIN  spaces  provided 
or 1040-SR filed on paper.                        or-year  PIN  to  verify  your  identity  if    next  to  the  space  for  your  occupation. 
                                                  you filed electronically last year. If you      You must correctly enter all six numbers 
Requirements for an                               use your prior-year PIN or enter your IP        of your IP PIN. If you didn't receive an 
Electronic Return                                 PIN, you are not required to enter your         IP PIN, leave these spaces blank.
The  requirements  for  signing  an  elec-        prior-year  AGI.  The  prior-year  PIN  is              New IP PINs are generated ev-
tronic return will be different depending         the five-digit PIN you used to electroni-       !       ery year. They will generally be 
on whether you use tax software or a tax          cally sign your 2023 return.)                   CAUTION sent  out  by  mid-January  2025. 
practitioner.  If  you  are  filing  electroni-   If you need your AGI from your orig-            Use this IP PIN on your 2024 return as 
cally using Direct File, you should fol-          inally filed 2023 federal income tax re-        well as any prior-year returns you file in 
low the instructions provided to you by           turn, and you don’t have your 2023 in-          2025.
Direct  File  for  how  to  sign  your  elec-     come  tax  return,  you  can  access  your 
tronic return. Otherwise, to file your re-        transcript through your online account at       If  you  are  filing  a  joint  return  and 
turn electronically, you must sign the re-        IRS.gov/Account.  You  can  also  go  to        both taxpayers receive an IP PIN, enter 
turn electronically using a personal iden-        IRS.gov/Transcript  or  call  the  IRS  at      both IP PINs in the spaces provided.

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If you need more information, includ-                                                 the  “Attachment  Sequence  No.”  shown 
ing how to retrieve your IP PIN online,                                               in the upper-right corner of the schedule 
go to IRS.gov/IPPIN. If you’re unable to   Paid Preparer Must                         or  form.  If  you  have  supporting  state-
retrieve your IP PIN online, you can call                                             ments, arrange them in the same order as 
800-908-4490.                              Sign Your Return                           the schedules or forms they support and 
                                           Generally,  anyone  you  pay  to  prepare  attach them last. File your return, sched-
Phone Number and Email                     your return must sign it and include their ules, and other attachments on standard 
Address                                    Preparer  Tax  Identification  Number      size paper. Cutting the paper may cause 
You  have  the  option  of  entering  your (PTIN) in the space provided. The pre-     problems  in  processing  your  return. 
phone number and email address in the      parer must give you a copy of the return   Don’t  attach  correspondence  or  other 
spaces provided. There will be no effect   for your records. Someone who prepares     items  unless  required  to  do  so.  Attach 
on the processing of your return if you    your  return  but  doesn't  charge  you    Forms  W-2  and  2439  to  Form  1040  or 
choose  not  to  enter  this  information. shouldn’t sign your return.                1040-SR. If you received a Form W-2c 
Note that the IRS initiates most contacts  If  your  paid  preparer  is  self-em-     (a  corrected  Form  W-2),  attach  your 
through  regular  mail  delivered  by  the ployed,  then  they  should  check  the    original  Forms  W-2  and  any  Forms 
United States Postal Service.              “self-employed” checkbox.                  W-2c. Attach Forms W-2G and 1099-R 
                                                                                      to  Form  1040  or  1040-SR  if  tax  was 
For  information  on  how  to  report                                                 withheld.
phone  scams  or  unsolicited  emails 
claiming to be from the IRS, see Secure    Assemble Your 
Your  Tax  Records  From  Identity  Theft, 
later.                                     Return
                                           Assemble  any  schedules  and  forms  be-
                                           hind Form 1040 or 1040-SR in order of 

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                                  See the instructions for line 16 to see if you must use the 
2024                                                                                                  Sample Table
                                  Tax Table below to figure your tax.
Tax Table               CAUTION!                                                                      At    But       Single Married  Married  Head 
                                                                                                      Least Less             ling    ling    of a 
                                                                                                            Than             jointly* sepa-    house-
                                                                                                                                      rately   hold
                        Example.  A  married  couple  is  filing  a  joint  return.  Their  taxable                          Your tax is—
                        income  on  Form  1040,  line  15,  is  $25,300.  First,  they  find  the     25,200 25,250   2,795  2,563     2,795 2,696
                        $25,300-25,350 taxable income line. Next, they find the column for            25,250 25,300   2,801  2,569     2,801 2,702
                        married filing jointly and read down the column. The amount shown             25,300 25,350   2,807  2,575     2,807 2,708
                                                                                                      25,350 25,400   2,813  2,581     2,813 2,714
                        where  the  taxable  income  line  and  filing  status  column  meet  is 
                        $2,575. This is the tax amount they should enter in the entry space 
                        on Form 1040, line 16.

If line 15                                          If line 15                                        If line 15
(taxable                And you are—                (taxable                And you are—              (taxable               And you are—
income) is—                                         income) is—                                       income) is—
At      But      Single Married  Married  Head of   At    But        Single Married  Married  Head of At        But   Single Married  Married  Head of 
least   less            filing    filing    a       least less              filing    filing a        least     less         filing    filing    a 
        than            jointly * sepa-     house-        than              jointly * sepa-  house-             than         jointly * sepa-     house-
                                  rately    hold                                      rately hold                                      rately    hold
                        Your tax is—                                        Your tax is—                                     Your tax is—
      0      5   0             0         0       0
      5      15  1             1         1       1        1,000                                             2,000
   15        25  2             2         2       2
   25        50  4             4         4       4
   50        75  6             6         6       6  1,000      1,025 101    101       101      101       2,000  2,025 201          201       201     201
                                                    1,025      1,050 104    104       104      104       2,025  2,050 204          204       204     204
   75      100   9             9         9       9  1,050      1,075 106    106       106      106       2,050  2,075 206          206       206     206
   100     125   11            11        11      11 1,075      1,100 109    109       109      109       2,075  2,100 209          209       209     209
   125     150   14            14        14      14 1,100      1,125 111    111       111      111       2,100  2,125 211          211       211     211
   150     175   16            16        16      16
   175     200   19            19        19      19 1,125      1,150 114    114       114      114       2,125  2,150 214          214       214     214
                                                    1,150      1,175 116    116       116      116       2,150  2,175 216          216       216     216
   200     225   21            21        21      21 1,175      1,200 119    119       119      119       2,175  2,200 219          219       219     219
   225     250   24            24        24      24 1,200      1,225 121    121       121      121       2,200  2,225 221          221       221     221
   250     275   26            26        26      26 1,225      1,250 124    124       124      124       2,225  2,250 224          224       224     224
   275     300   29            29        29      29 1,250      1,275 126    126       126      126       2,250  2,275 226          226       226     226
   300     325   31            31        31      31 1,275      1,300 129    129       129      129       2,275  2,300 229          229       229     229
   325     350   34            34        34      34 1,300      1,325 131    131       131      131       2,300  2,325 231          231       231     231
   350     375   36            36        36      36 1,325      1,350 134    134       134      134       2,325  2,350 234          234       234     234
   375     400   39            39        39      39 1,350      1,375 136    136       136      136       2,350  2,375 236          236       236     236
   400     425   41            41        41      41 1,375      1,400 139    139       139      139       2,375  2,400 239          239       239     239
   425     450   44            44        44      44 1,400      1,425 141    141       141      141       2,400  2,425 241          241       241     241
   450     475   46            46        46      46 1,425      1,450 144    144       144      144       2,425  2,450 244          244       244     244
   475     500   49            49        49      49 1,450      1,475 146    146       146      146       2,450  2,475 246          246       246     246
   500     525   51            51        51      51 1,475      1,500 149    149       149      149       2,475  2,500 249          249       249     249
   525     550   54            54        54      54 1,500      1,525 151    151       151      151       2,500  2,525 251          251       251     251
   550     575   56            56        56      56 1,525      1,550 154    154       154      154       2,525  2,550 254          254       254     254
   575     600   59            59        59      59 1,550      1,575 156    156       156      156       2,550  2,575 256          256       256     256
   600     625   61            61        61      61 1,575      1,600 159    159       159      159       2,575  2,600 259          259       259     259
   625     650   64            64        64      64 1,600      1,625 161    161       161      161       2,600  2,625 261          261       261     261
   650     675   66            66        66      66 1,625      1,650 164    164       164      164       2,625  2,650 264          264       264     264
   675     700   69            69        69      69 1,650      1,675 166    166       166      166       2,650  2,675 266          266       266     266
                                                    1,675      1,700 169    169       169      169       2,675  2,700 269          269       269     269
   700     725   71            71        71      71 1,700      1,725 171    171       171      171       2,700  2,725 271          271       271     271
   725     750   74            74        74      74 1,725      1,750 174    174       174      174       2,725  2,750 274          274       274     274
   750     775   76            76        76      76
   775     800   79            79        79      79 1,750      1,775 176    176       176      176       2,750  2,775 276          276       276     276
   800     825   81            81        81      81 1,775      1,800 179    179       179      179       2,775  2,800 279          279       279     279
                                                    1,800      1,825 181    181       181      181       2,800  2,825 281          281       281     281
   825     850   84            84        84      84 1,825      1,850 184    184       184      184       2,825  2,850 284          284       284     284
   850     875   86            86        86      86 1,850      1,875 186    186       186      186       2,850  2,875 286          286       286     286
   875     900   89            89        89      89
   900     925   91            91        91      91 1,875      1,900 189    189       189      189       2,875  2,900 289          289       289     289
   925     950   94            94        94      94 1,900      1,925 191    191       191      191       2,900  2,925 291          291       291     291
                                                    1,925      1,950 194    194       194      194       2,925  2,950 294          294       294     294
   950     975   96            96        96      96 1,950      1,975 196    196       196      196       2,950  2,975 296          296       296     296
   975     1,000 99            99        99      99 1,975      2,000 199    199       199      199       2,975  3,000 299          299       299     299

                                                                                                                                            (Continued)
* This column must also be used by a qualifying surviving spouse.

64                                                                                             Need more information or forms? Visit IRS.gov.

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                                                                                                               2024 Tax Table — Continued
If line 15                                        If line 15                                        If line 15
(taxable                And you are—              (taxable                And you are—              (taxable                And you are—
income) is—                                       income) is—                                       income) is—
At    But        Single Married  Married  Head of At    But        Single Married  Married  Head of At        But    Single Married  Married  Head of 
least less              filing    filing a        least less              filing    filing a        least     less          filing    filing a 
      than              jointly * sepa-  house-         than              jointly * sepa-  house-             than          jointly * sepa-  house-
                                  rately hold                                       rately hold                                       rately hold
                        Your tax is—                                      Your tax is—                                      Your tax is—

      3,000                                             6,000                                             9,000
3,000      3,050 303    303       303      303    6,000      6,050 603    603       603      603    9,000     9,050  903    903       903        903
3,050      3,100 308    308       308      308    6,050      6,100 608    608       608      608    9,050     9,100  908    908       908        908
3,100      3,150 313    313       313      313    6,100      6,150 613    613       613      613    9,100     9,150  913    913       913        913
3,150      3,200 318    318       318      318    6,150      6,200 618    618       618      618    9,150     9,200  918    918       918        918
3,200      3,250 323    323       323      323    6,200      6,250 623    623       623      623    9,200     9,250  923    923       923        923
3,250      3,300 328    328       328      328    6,250      6,300 628    628       628      628    9,250     9,300  928    928       928        928
3,300      3,350 333    333       333      333    6,300      6,350 633    633       633      633    9,300     9,350  933    933       933        933
3,350      3,400 338    338       338      338    6,350      6,400 638    638       638      638    9,350     9,400  938    938       938        938
3,400      3,450 343    343       343      343    6,400      6,450 643    643       643      643    9,400     9,450  943    943       943        943
3,450      3,500 348    348       348      348    6,450      6,500 648    648       648      648    9,450     9,500  948    948       948        948
3,500      3,550 353    353       353      353    6,500      6,550 653    653       653      653    9,500     9,550  953    953       953        953
3,550      3,600 358    358       358      358    6,550      6,600 658    658       658      658    9,550     9,600  958    958       958        958
3,600      3,650 363    363       363      363    6,600      6,650 663    663       663      663    9,600     9,650  963    963       963        963
3,650      3,700 368    368       368      368    6,650      6,700 668    668       668      668    9,650     9,700  968    968       968        968
3,700      3,750 373    373       373      373    6,700      6,750 673    673       673      673    9,700     9,750  973    973       973        973
3,750      3,800 378    378       378      378    6,750      6,800 678    678       678      678    9,750     9,800  978    978       978        978
3,800      3,850 383    383       383      383    6,800      6,850 683    683       683      683    9,800     9,850  983    983       983        983
3,850      3,900 388    388       388      388    6,850      6,900 688    688       688      688    9,850     9,900  988    988       988        988
3,900      3,950 393    393       393      393    6,900      6,950 693    693       693      693    9,900     9,950  993    993       993        993
3,950      4,000 398    398       398      398    6,950      7,000 698    698       698      698    9,950     10,000 998    998       998        998

      4,000                                             7,000                                             10,000
4,000      4,050 403    403       403      403    7,000      7,050 703    703       703      703    10,000    10,050 1,003  1,003     1,003    1,003
4,050      4,100 408    408       408      408    7,050      7,100 708    708       708      708    10,050    10,100 1,008  1,008     1,008    1,008
4,100      4,150 413    413       413      413    7,100      7,150 713    713       713      713    10,100    10,150 1,013  1,013     1,013    1,013
4,150      4,200 418    418       418      418    7,150      7,200 718    718       718      718    10,150    10,200 1,018  1,018     1,018    1,018
4,200      4,250 423    423       423      423    7,200      7,250 723    723       723      723    10,200    10,250 1,023  1,023     1,023    1,023
4,250      4,300 428    428       428      428    7,250      7,300 728    728       728      728    10,250    10,300 1,028  1,028     1,028    1,028
4,300      4,350 433    433       433      433    7,300      7,350 733    733       733      733    10,300    10,350 1,033  1,033     1,033    1,033
4,350      4,400 438    438       438      438    7,350      7,400 738    738       738      738    10,350    10,400 1,038  1,038     1,038    1,038
4,400      4,450 443    443       443      443    7,400      7,450 743    743       743      743    10,400    10,450 1,043  1,043     1,043    1,043
4,450      4,500 448    448       448      448    7,450      7,500 748    748       748      748    10,450    10,500 1,048  1,048     1,048    1,048
4,500      4,550 453    453       453      453    7,500      7,550 753    753       753      753    10,500    10,550 1,053  1,053     1,053    1,053
4,550      4,600 458    458       458      458    7,550      7,600 758    758       758      758    10,550    10,600 1,058  1,058     1,058    1,058
4,600      4,650 463    463       463      463    7,600      7,650 763    763       763      763    10,600    10,650 1,063  1,063     1,063    1,063
4,650      4,700 468    468       468      468    7,650      7,700 768    768       768      768    10,650    10,700 1,068  1,068     1,068    1,068
4,700      4,750 473    473       473      473    7,700      7,750 773    773       773      773    10,700    10,750 1,073  1,073     1,073    1,073
4,750      4,800 478    478       478      478    7,750      7,800 778    778       778      778    10,750    10,800 1,078  1,078     1,078    1,078
4,800      4,850 483    483       483      483    7,800      7,850 783    783       783      783    10,800    10,850 1,083  1,083     1,083    1,083
4,850      4,900 488    488       488      488    7,850      7,900 788    788       788      788    10,850    10,900 1,088  1,088     1,088    1,088
4,900      4,950 493    493       493      493    7,900      7,950 793    793       793      793    10,900    10,950 1,093  1,093     1,093    1,093
4,950      5,000 498    498       498      498    7,950      8,000 798    798       798      798    10,950    11,000 1,098  1,098     1,098    1,098

      5,000                                             8,000                                             11,000
5,000      5,050 503    503       503      503    8,000      8,050 803    803       803      803    11,000    11,050 1,103  1,103     1,103    1,103
5,050      5,100 508    508       508      508    8,050      8,100 808    808       808      808    11,050    11,100 1,108  1,108     1,108    1,108
5,100      5,150 513    513       513      513    8,100      8,150 813    813       813      813    11,100    11,150 1,113  1,113     1,113    1,113
5,150      5,200 518    518       518      518    8,150      8,200 818    818       818      818    11,150    11,200 1,118  1,118     1,118    1,118
5,200      5,250 523    523       523      523    8,200      8,250 823    823       823      823    11,200    11,250 1,123  1,123     1,123    1,123
5,250      5,300 528    528       528      528    8,250      8,300 828    828       828      828    11,250    11,300 1,128  1,128     1,128    1,128
5,300      5,350 533    533       533      533    8,300      8,350 833    833       833      833    11,300    11,350 1,133  1,133     1,133    1,133
5,350      5,400 538    538       538      538    8,350      8,400 838    838       838      838    11,350    11,400 1,138  1,138     1,138    1,138
5,400      5,450 543    543       543      543    8,400      8,450 843    843       843      843    11,400    11,450 1,143  1,143     1,143    1,143
5,450      5,500 548    548       548      548    8,450      8,500 848    848       848      848    11,450    11,500 1,148  1,148     1,148    1,148
5,500      5,550 553    553       553      553    8,500      8,550 853    853       853      853    11,500    11,550 1,153  1,153     1,153    1,153
5,550      5,600 558    558       558      558    8,550      8,600 858    858       858      858    11,550    11,600 1,158  1,158     1,158    1,158
5,600      5,650 563    563       563      563    8,600      8,650 863    863       863      863    11,600    11,650 1,163  1,163     1,163    1,163
5,650      5,700 568    568       568      568    8,650      8,700 868    868       868      868    11,650    11,700 1,169  1,168     1,169    1,168
5,700      5,750 573    573       573      573    8,700      8,750 873    873       873      873    11,700    11,750 1,175  1,173     1,175    1,173
5,750      5,800 578    578       578      578    8,750      8,800 878    878       878      878    11,750    11,800 1,181  1,178     1,181    1,178
5,800      5,850 583    583       583      583    8,800      8,850 883    883       883      883    11,800    11,850 1,187  1,183     1,187    1,183
5,850      5,900 588    588       588      588    8,850      8,900 888    888       888      888    11,850    11,900 1,193  1,188     1,193    1,188
5,900      5,950 593    593       593      593    8,900      8,950 893    893       893      893    11,900    11,950 1,199  1,193     1,199    1,193
5,950      6,000 598    598       598      598    8,950      9,000 898    898       898      898    11,950    12,000 1,205  1,198     1,205    1,198
                                                                                                                                      (Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.                                                                                                   65

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                                 2024 Tax Table — Continued
If line 15                                         If line 15                                         If line 15
(taxable                 And you are—              (taxable                 And you are—              (taxable                And you are—
income) is—                                        income) is—                                        income) is—
At     But        Single Married  Married  Head of At     But        Single Married  Married  Head of At        But    Single Married  Married  Head of 
least  less              filing    filing a        least  less              filing    filing a        least     less          filing    filing a 
       than              jointly * sepa-  house-          than              jointly * sepa-  house-             than          jointly * sepa-  house-
                                   rately hold                                        rately hold                                       rately hold
                         Your tax is—                                       Your tax is—                                      Your tax is—

      12,000                                             15,000                                             18,000
12,000     12,050 1,211  1,203     1,211    1,203  15,000     15,050 1,571  1,503     1,571    1,503  18,000    18,050 1,931  1,803     1,931    1,832
12,050     12,100 1,217  1,208     1,217    1,208  15,050     15,100 1,577  1,508     1,577    1,508  18,050    18,100 1,937  1,808     1,937    1,838
12,100     12,150 1,223  1,213     1,223    1,213  15,100     15,150 1,583  1,513     1,583    1,513  18,100    18,150 1,943  1,813     1,943    1,844
12,150     12,200 1,229  1,218     1,229    1,218  15,150     15,200 1,589  1,518     1,589    1,518  18,150    18,200 1,949  1,818     1,949    1,850
12,200     12,250 1,235  1,223     1,235    1,223  15,200     15,250 1,595  1,523     1,595    1,523  18,200    18,250 1,955  1,823     1,955    1,856
12,250     12,300 1,241  1,228     1,241    1,228  15,250     15,300 1,601  1,528     1,601    1,528  18,250    18,300 1,961  1,828     1,961    1,862
12,300     12,350 1,247  1,233     1,247    1,233  15,300     15,350 1,607  1,533     1,607    1,533  18,300    18,350 1,967  1,833     1,967    1,868
12,350     12,400 1,253  1,238     1,253    1,238  15,350     15,400 1,613  1,538     1,613    1,538  18,350    18,400 1,973  1,838     1,973    1,874
12,400     12,450 1,259  1,243     1,259    1,243  15,400     15,450 1,619  1,543     1,619    1,543  18,400    18,450 1,979  1,843     1,979    1,880
12,450     12,500 1,265  1,248     1,265    1,248  15,450     15,500 1,625  1,548     1,625    1,548  18,450    18,500 1,985  1,848     1,985    1,886
12,500     12,550 1,271  1,253     1,271    1,253  15,500     15,550 1,631  1,553     1,631    1,553  18,500    18,550 1,991  1,853     1,991    1,892
12,550     12,600 1,277  1,258     1,277    1,258  15,550     15,600 1,637  1,558     1,637    1,558  18,550    18,600 1,997  1,858     1,997    1,898
12,600     12,650 1,283  1,263     1,283    1,263  15,600     15,650 1,643  1,563     1,643    1,563  18,600    18,650 2,003  1,863     2,003    1,904
12,650     12,700 1,289  1,268     1,289    1,268  15,650     15,700 1,649  1,568     1,649    1,568  18,650    18,700 2,009  1,868     2,009    1,910
12,700     12,750 1,295  1,273     1,295    1,273  15,700     15,750 1,655  1,573     1,655    1,573  18,700    18,750 2,015  1,873     2,015    1,916
12,750     12,800 1,301  1,278     1,301    1,278  15,750     15,800 1,661  1,578     1,661    1,578  18,750    18,800 2,021  1,878     2,021    1,922
12,800     12,850 1,307  1,283     1,307    1,283  15,800     15,850 1,667  1,583     1,667    1,583  18,800    18,850 2,027  1,883     2,027    1,928
12,850     12,900 1,313  1,288     1,313    1,288  15,850     15,900 1,673  1,588     1,673    1,588  18,850    18,900 2,033  1,888     2,033    1,934
12,900     12,950 1,319  1,293     1,319    1,293  15,900     15,950 1,679  1,593     1,679    1,593  18,900    18,950 2,039  1,893     2,039    1,940
12,950     13,000 1,325  1,298     1,325    1,298  15,950     16,000 1,685  1,598     1,685    1,598  18,950    19,000 2,045  1,898     2,045    1,946

      13,000                                             16,000                                             19,000
13,000     13,050 1,331  1,303     1,331    1,303  16,000     16,050 1,691  1,603     1,691    1,603  19,000    19,050 2,051  1,903     2,051    1,952
13,050     13,100 1,337  1,308     1,337    1,308  16,050     16,100 1,697  1,608     1,697    1,608  19,050    19,100 2,057  1,908     2,057    1,958
13,100     13,150 1,343  1,313     1,343    1,313  16,100     16,150 1,703  1,613     1,703    1,613  19,100    19,150 2,063  1,913     2,063    1,964
13,150     13,200 1,349  1,318     1,349    1,318  16,150     16,200 1,709  1,618     1,709    1,618  19,150    19,200 2,069  1,918     2,069    1,970
13,200     13,250 1,355  1,323     1,355    1,323  16,200     16,250 1,715  1,623     1,715    1,623  19,200    19,250 2,075  1,923     2,075    1,976
13,250     13,300 1,361  1,328     1,361    1,328  16,250     16,300 1,721  1,628     1,721    1,628  19,250    19,300 2,081  1,928     2,081    1,982
13,300     13,350 1,367  1,333     1,367    1,333  16,300     16,350 1,727  1,633     1,727    1,633  19,300    19,350 2,087  1,933     2,087    1,988
13,350     13,400 1,373  1,338     1,373    1,338  16,350     16,400 1,733  1,638     1,733    1,638  19,350    19,400 2,093  1,938     2,093    1,994
13,400     13,450 1,379  1,343     1,379    1,343  16,400     16,450 1,739  1,643     1,739    1,643  19,400    19,450 2,099  1,943     2,099    2,000
13,450     13,500 1,385  1,348     1,385    1,348  16,450     16,500 1,745  1,648     1,745    1,648  19,450    19,500 2,105  1,948     2,105    2,006
13,500     13,550 1,391  1,353     1,391    1,353  16,500     16,550 1,751  1,653     1,751    1,653  19,500    19,550 2,111  1,953     2,111    2,012
13,550     13,600 1,397  1,358     1,397    1,358  16,550     16,600 1,757  1,658     1,757    1,658  19,550    19,600 2,117  1,958     2,117    2,018
13,600     13,650 1,403  1,363     1,403    1,363  16,600     16,650 1,763  1,663     1,763    1,664  19,600    19,650 2,123  1,963     2,123    2,024
13,650     13,700 1,409  1,368     1,409    1,368  16,650     16,700 1,769  1,668     1,769    1,670  19,650    19,700 2,129  1,968     2,129    2,030
13,700     13,750 1,415  1,373     1,415    1,373  16,700     16,750 1,775  1,673     1,775    1,676  19,700    19,750 2,135  1,973     2,135    2,036
13,750     13,800 1,421  1,378     1,421    1,378  16,750     16,800 1,781  1,678     1,781    1,682  19,750    19,800 2,141  1,978     2,141    2,042
13,800     13,850 1,427  1,383     1,427    1,383  16,800     16,850 1,787  1,683     1,787    1,688  19,800    19,850 2,147  1,983     2,147    2,048
13,850     13,900 1,433  1,388     1,433    1,388  16,850     16,900 1,793  1,688     1,793    1,694  19,850    19,900 2,153  1,988     2,153    2,054
13,900     13,950 1,439  1,393     1,439    1,393  16,900     16,950 1,799  1,693     1,799    1,700  19,900    19,950 2,159  1,993     2,159    2,060
13,950     14,000 1,445  1,398     1,445    1,398  16,950     17,000 1,805  1,698     1,805    1,706  19,950    20,000 2,165  1,998     2,165    2,066

      14,000                                             17,000                                             20,000
14,000     14,050 1,451  1,403     1,451    1,403  17,000     17,050 1,811  1,703     1,811    1,712  20,000    20,050 2,171  2,003     2,171    2,072
14,050     14,100 1,457  1,408     1,457    1,408  17,050     17,100 1,817  1,708     1,817    1,718  20,050    20,100 2,177  2,008     2,177    2,078
14,100     14,150 1,463  1,413     1,463    1,413  17,100     17,150 1,823  1,713     1,823    1,724  20,100    20,150 2,183  2,013     2,183    2,084
14,150     14,200 1,469  1,418     1,469    1,418  17,150     17,200 1,829  1,718     1,829    1,730  20,150    20,200 2,189  2,018     2,189    2,090
14,200     14,250 1,475  1,423     1,475    1,423  17,200     17,250 1,835  1,723     1,835    1,736  20,200    20,250 2,195  2,023     2,195    2,096
14,250     14,300 1,481  1,428     1,481    1,428  17,250     17,300 1,841  1,728     1,841    1,742  20,250    20,300 2,201  2,028     2,201    2,102
14,300     14,350 1,487  1,433     1,487    1,433  17,300     17,350 1,847  1,733     1,847    1,748  20,300    20,350 2,207  2,033     2,207    2,108
14,350     14,400 1,493  1,438     1,493    1,438  17,350     17,400 1,853  1,738     1,853    1,754  20,350    20,400 2,213  2,038     2,213    2,114
14,400     14,450 1,499  1,443     1,499    1,443  17,400     17,450 1,859  1,743     1,859    1,760  20,400    20,450 2,219  2,043     2,219    2,120
14,450     14,500 1,505  1,448     1,505    1,448  17,450     17,500 1,865  1,748     1,865    1,766  20,450    20,500 2,225  2,048     2,225    2,126
14,500     14,550 1,511  1,453     1,511    1,453  17,500     17,550 1,871  1,753     1,871    1,772  20,500    20,550 2,231  2,053     2,231    2,132
14,550     14,600 1,517  1,458     1,517    1,458  17,550     17,600 1,877  1,758     1,877    1,778  20,550    20,600 2,237  2,058     2,237    2,138
14,600     14,650 1,523  1,463     1,523    1,463  17,600     17,650 1,883  1,763     1,883    1,784  20,600    20,650 2,243  2,063     2,243    2,144
14,650     14,700 1,529  1,468     1,529    1,468  17,650     17,700 1,889  1,768     1,889    1,790  20,650    20,700 2,249  2,068     2,249    2,150
14,700     14,750 1,535  1,473     1,535    1,473  17,700     17,750 1,895  1,773     1,895    1,796  20,700    20,750 2,255  2,073     2,255    2,156
14,750     14,800 1,541  1,478     1,541    1,478  17,750     17,800 1,901  1,778     1,901    1,802  20,750    20,800 2,261  2,078     2,261    2,162
14,800     14,850 1,547  1,483     1,547    1,483  17,800     17,850 1,907  1,783     1,907    1,808  20,800    20,850 2,267  2,083     2,267    2,168
14,850     14,900 1,553  1,488     1,553    1,488  17,850     17,900 1,913  1,788     1,913    1,814  20,850    20,900 2,273  2,088     2,273    2,174
14,900     14,950 1,559  1,493     1,559    1,493  17,900     17,950 1,919  1,793     1,919    1,820  20,900    20,950 2,279  2,093     2,279    2,180
14,950     15,000 1,565  1,498     1,565    1,498  17,950     18,000 1,925  1,798     1,925    1,826  20,950    21,000 2,285  2,098     2,285    2,186
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

66                                                                                             Need more information or forms? Visit IRS.gov.

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                                                                                                                 2024 Tax Table — Continued
If line 15                                         If line 15                                         If line 15
(taxable                 And you are—              (taxable                 And you are—              (taxable                And you are—
income) is—                                        income) is—                                        income) is—
At     But        Single Married  Married  Head of At     But        Single Married  Married  Head of At        But    Single Married  Married  Head of 
least  less              filing    filing a        least  less              filing    filing a        least     less          filing    filing a 
       than              jointly * sepa-  house-          than              jointly * sepa-  house-             than          jointly * sepa-  house-
                                   rately hold                                        rately hold                                       rately hold
                         Your tax is—                                       Your tax is—                                      Your tax is—

      21,000                                             24,000                                             27,000
21,000     21,050 2,291  2,103     2,291    2,192  24,000     24,050 2,651  2,419     2,651    2,552  27,000    27,050 3,011  2,779     3,011    2,912
21,050     21,100 2,297  2,108     2,297    2,198  24,050     24,100 2,657  2,425     2,657    2,558  27,050    27,100 3,017  2,785     3,017    2,918
21,100     21,150 2,303  2,113     2,303    2,204  24,100     24,150 2,663  2,431     2,663    2,564  27,100    27,150 3,023  2,791     3,023    2,924
21,150     21,200 2,309  2,118     2,309    2,210  24,150     24,200 2,669  2,437     2,669    2,570  27,150    27,200 3,029  2,797     3,029    2,930
21,200     21,250 2,315  2,123     2,315    2,216  24,200     24,250 2,675  2,443     2,675    2,576  27,200    27,250 3,035  2,803     3,035    2,936
21,250     21,300 2,321  2,128     2,321    2,222  24,250     24,300 2,681  2,449     2,681    2,582  27,250    27,300 3,041  2,809     3,041    2,942
21,300     21,350 2,327  2,133     2,327    2,228  24,300     24,350 2,687  2,455     2,687    2,588  27,300    27,350 3,047  2,815     3,047    2,948
21,350     21,400 2,333  2,138     2,333    2,234  24,350     24,400 2,693  2,461     2,693    2,594  27,350    27,400 3,053  2,821     3,053    2,954
21,400     21,450 2,339  2,143     2,339    2,240  24,400     24,450 2,699  2,467     2,699    2,600  27,400    27,450 3,059  2,827     3,059    2,960
21,450     21,500 2,345  2,148     2,345    2,246  24,450     24,500 2,705  2,473     2,705    2,606  27,450    27,500 3,065  2,833     3,065    2,966
21,500     21,550 2,351  2,153     2,351    2,252  24,500     24,550 2,711  2,479     2,711    2,612  27,500    27,550 3,071  2,839     3,071    2,972
21,550     21,600 2,357  2,158     2,357    2,258  24,550     24,600 2,717  2,485     2,717    2,618  27,550    27,600 3,077  2,845     3,077    2,978
21,600     21,650 2,363  2,163     2,363    2,264  24,600     24,650 2,723  2,491     2,723    2,624  27,600    27,650 3,083  2,851     3,083    2,984
21,650     21,700 2,369  2,168     2,369    2,270  24,650     24,700 2,729  2,497     2,729    2,630  27,650    27,700 3,089  2,857     3,089    2,990
21,700     21,750 2,375  2,173     2,375    2,276  24,700     24,750 2,735  2,503     2,735    2,636  27,700    27,750 3,095  2,863     3,095    2,996
21,750     21,800 2,381  2,178     2,381    2,282  24,750     24,800 2,741  2,509     2,741    2,642  27,750    27,800 3,101  2,869     3,101    3,002
21,800     21,850 2,387  2,183     2,387    2,288  24,800     24,850 2,747  2,515     2,747    2,648  27,800    27,850 3,107  2,875     3,107    3,008
21,850     21,900 2,393  2,188     2,393    2,294  24,850     24,900 2,753  2,521     2,753    2,654  27,850    27,900 3,113  2,881     3,113    3,014
21,900     21,950 2,399  2,193     2,399    2,300  24,900     24,950 2,759  2,527     2,759    2,660  27,900    27,950 3,119  2,887     3,119    3,020
21,950     22,000 2,405  2,198     2,405    2,306  24,950     25,000 2,765  2,533     2,765    2,666  27,950    28,000 3,125  2,893     3,125    3,026

      22,000                                             25,000                                             28,000
22,000     22,050 2,411  2,203     2,411    2,312  25,000     25,050 2,771  2,539     2,771    2,672  28,000    28,050 3,131  2,899     3,131    3,032
22,050     22,100 2,417  2,208     2,417    2,318  25,050     25,100 2,777  2,545     2,777    2,678  28,050    28,100 3,137  2,905     3,137    3,038
22,100     22,150 2,423  2,213     2,423    2,324  25,100     25,150 2,783  2,551     2,783    2,684  28,100    28,150 3,143  2,911     3,143    3,044
22,150     22,200 2,429  2,218     2,429    2,330  25,150     25,200 2,789  2,557     2,789    2,690  28,150    28,200 3,149  2,917     3,149    3,050
22,200     22,250 2,435  2,223     2,435    2,336  25,200     25,250 2,795  2,563     2,795    2,696  28,200    28,250 3,155  2,923     3,155    3,056
22,250     22,300 2,441  2,228     2,441    2,342  25,250     25,300 2,801  2,569     2,801    2,702  28,250    28,300 3,161  2,929     3,161    3,062
22,300     22,350 2,447  2,233     2,447    2,348  25,300     25,350 2,807  2,575     2,807    2,708  28,300    28,350 3,167  2,935     3,167    3,068
22,350     22,400 2,453  2,238     2,453    2,354  25,350     25,400 2,813  2,581     2,813    2,714  28,350    28,400 3,173  2,941     3,173    3,074
22,400     22,450 2,459  2,243     2,459    2,360  25,400     25,450 2,819  2,587     2,819    2,720  28,400    28,450 3,179  2,947     3,179    3,080
22,450     22,500 2,465  2,248     2,465    2,366  25,450     25,500 2,825  2,593     2,825    2,726  28,450    28,500 3,185  2,953     3,185    3,086
22,500     22,550 2,471  2,253     2,471    2,372  25,500     25,550 2,831  2,599     2,831    2,732  28,500    28,550 3,191  2,959     3,191    3,092
22,550     22,600 2,477  2,258     2,477    2,378  25,550     25,600 2,837  2,605     2,837    2,738  28,550    28,600 3,197  2,965     3,197    3,098
22,600     22,650 2,483  2,263     2,483    2,384  25,600     25,650 2,843  2,611     2,843    2,744  28,600    28,650 3,203  2,971     3,203    3,104
22,650     22,700 2,489  2,268     2,489    2,390  25,650     25,700 2,849  2,617     2,849    2,750  28,650    28,700 3,209  2,977     3,209    3,110
22,700     22,750 2,495  2,273     2,495    2,396  25,700     25,750 2,855  2,623     2,855    2,756  28,700    28,750 3,215  2,983     3,215    3,116
22,750     22,800 2,501  2,278     2,501    2,402  25,750     25,800 2,861  2,629     2,861    2,762  28,750    28,800 3,221  2,989     3,221    3,122
22,800     22,850 2,507  2,283     2,507    2,408  25,800     25,850 2,867  2,635     2,867    2,768  28,800    28,850 3,227  2,995     3,227    3,128
22,850     22,900 2,513  2,288     2,513    2,414  25,850     25,900 2,873  2,641     2,873    2,774  28,850    28,900 3,233  3,001     3,233    3,134
22,900     22,950 2,519  2,293     2,519    2,420  25,900     25,950 2,879  2,647     2,879    2,780  28,900    28,950 3,239  3,007     3,239    3,140
22,950     23,000 2,525  2,298     2,525    2,426  25,950     26,000 2,885  2,653     2,885    2,786  28,950    29,000 3,245  3,013     3,245    3,146

      23,000                                             26,000                                             29,000
23,000     23,050 2,531  2,303     2,531    2,432  26,000     26,050 2,891  2,659     2,891    2,792  29,000    29,050 3,251  3,019     3,251    3,152
23,050     23,100 2,537  2,308     2,537    2,438  26,050     26,100 2,897  2,665     2,897    2,798  29,050    29,100 3,257  3,025     3,257    3,158
23,100     23,150 2,543  2,313     2,543    2,444  26,100     26,150 2,903  2,671     2,903    2,804  29,100    29,150 3,263  3,031     3,263    3,164
23,150     23,200 2,549  2,318     2,549    2,450  26,150     26,200 2,909  2,677     2,909    2,810  29,150    29,200 3,269  3,037     3,269    3,170
23,200     23,250 2,555  2,323     2,555    2,456  26,200     26,250 2,915  2,683     2,915    2,816  29,200    29,250 3,275  3,043     3,275    3,176
23,250     23,300 2,561  2,329     2,561    2,462  26,250     26,300 2,921  2,689     2,921    2,822  29,250    29,300 3,281  3,049     3,281    3,182
23,300     23,350 2,567  2,335     2,567    2,468  26,300     26,350 2,927  2,695     2,927    2,828  29,300    29,350 3,287  3,055     3,287    3,188
23,350     23,400 2,573  2,341     2,573    2,474  26,350     26,400 2,933  2,701     2,933    2,834  29,350    29,400 3,293  3,061     3,293    3,194
23,400     23,450 2,579  2,347     2,579    2,480  26,400     26,450 2,939  2,707     2,939    2,840  29,400    29,450 3,299  3,067     3,299    3,200
23,450     23,500 2,585  2,353     2,585    2,486  26,450     26,500 2,945  2,713     2,945    2,846  29,450    29,500 3,305  3,073     3,305    3,206
23,500     23,550 2,591  2,359     2,591    2,492  26,500     26,550 2,951  2,719     2,951    2,852  29,500    29,550 3,311  3,079     3,311    3,212
23,550     23,600 2,597  2,365     2,597    2,498  26,550     26,600 2,957  2,725     2,957    2,858  29,550    29,600 3,317  3,085     3,317    3,218
23,600     23,650 2,603  2,371     2,603    2,504  26,600     26,650 2,963  2,731     2,963    2,864  29,600    29,650 3,323  3,091     3,323    3,224
23,650     23,700 2,609  2,377     2,609    2,510  26,650     26,700 2,969  2,737     2,969    2,870  29,650    29,700 3,329  3,097     3,329    3,230
23,700     23,750 2,615  2,383     2,615    2,516  26,700     26,750 2,975  2,743     2,975    2,876  29,700    29,750 3,335  3,103     3,335    3,236
23,750     23,800 2,621  2,389     2,621    2,522  26,750     26,800 2,981  2,749     2,981    2,882  29,750    29,800 3,341  3,109     3,341    3,242
23,800     23,850 2,627  2,395     2,627    2,528  26,800     26,850 2,987  2,755     2,987    2,888  29,800    29,850 3,347  3,115     3,347    3,248
23,850     23,900 2,633  2,401     2,633    2,534  26,850     26,900 2,993  2,761     2,993    2,894  29,850    29,900 3,353  3,121     3,353    3,254
23,900     23,950 2,639  2,407     2,639    2,540  26,900     26,950 2,999  2,767     2,999    2,900  29,900    29,950 3,359  3,127     3,359    3,260
23,950     24,000 2,645  2,413     2,645    2,546  26,950     27,000 3,005  2,773     3,005    2,906  29,950    30,000 3,365  3,133     3,365    3,266
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.                                                                                                     67

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                                 2024 Tax Table — Continued
If line 15                                         If line 15                                         If line 15
(taxable                 And you are—              (taxable                 And you are—              (taxable                And you are—
income) is—                                        income) is—                                        income) is—
At     But        Single Married  Married  Head of At     But        Single Married  Married  Head of At        But    Single Married  Married  Head of 
least  less              filing    filing a        least  less              filing    filing a        least     less          filing    filing a 
       than              jointly * sepa-  house-          than              jointly * sepa-  house-             than          jointly * sepa-  house-
                                   rately hold                                        rately hold                                       rately hold
                         Your tax is—                                       Your tax is—                                      Your tax is—

      30,000                                             33,000                                             36,000
30,000     30,050 3,371  3,139     3,371    3,272  33,000     33,050 3,731  3,499     3,731    3,632  36,000    36,050 4,091  3,859     4,091    3,992
30,050     30,100 3,377  3,145     3,377    3,278  33,050     33,100 3,737  3,505     3,737    3,638  36,050    36,100 4,097  3,865     4,097    3,998
30,100     30,150 3,383  3,151     3,383    3,284  33,100     33,150 3,743  3,511     3,743    3,644  36,100    36,150 4,103  3,871     4,103    4,004
30,150     30,200 3,389  3,157     3,389    3,290  33,150     33,200 3,749  3,517     3,749    3,650  36,150    36,200 4,109  3,877     4,109    4,010
30,200     30,250 3,395  3,163     3,395    3,296  33,200     33,250 3,755  3,523     3,755    3,656  36,200    36,250 4,115  3,883     4,115    4,016
30,250     30,300 3,401  3,169     3,401    3,302  33,250     33,300 3,761  3,529     3,761    3,662  36,250    36,300 4,121  3,889     4,121    4,022
30,300     30,350 3,407  3,175     3,407    3,308  33,300     33,350 3,767  3,535     3,767    3,668  36,300    36,350 4,127  3,895     4,127    4,028
30,350     30,400 3,413  3,181     3,413    3,314  33,350     33,400 3,773  3,541     3,773    3,674  36,350    36,400 4,133  3,901     4,133    4,034
30,400     30,450 3,419  3,187     3,419    3,320  33,400     33,450 3,779  3,547     3,779    3,680  36,400    36,450 4,139  3,907     4,139    4,040
30,450     30,500 3,425  3,193     3,425    3,326  33,450     33,500 3,785  3,553     3,785    3,686  36,450    36,500 4,145  3,913     4,145    4,046
30,500     30,550 3,431  3,199     3,431    3,332  33,500     33,550 3,791  3,559     3,791    3,692  36,500    36,550 4,151  3,919     4,151    4,052
30,550     30,600 3,437  3,205     3,437    3,338  33,550     33,600 3,797  3,565     3,797    3,698  36,550    36,600 4,157  3,925     4,157    4,058
30,600     30,650 3,443  3,211     3,443    3,344  33,600     33,650 3,803  3,571     3,803    3,704  36,600    36,650 4,163  3,931     4,163    4,064
30,650     30,700 3,449  3,217     3,449    3,350  33,650     33,700 3,809  3,577     3,809    3,710  36,650    36,700 4,169  3,937     4,169    4,070
30,700     30,750 3,455  3,223     3,455    3,356  33,700     33,750 3,815  3,583     3,815    3,716  36,700    36,750 4,175  3,943     4,175    4,076
30,750     30,800 3,461  3,229     3,461    3,362  33,750     33,800 3,821  3,589     3,821    3,722  36,750    36,800 4,181  3,949     4,181    4,082
30,800     30,850 3,467  3,235     3,467    3,368  33,800     33,850 3,827  3,595     3,827    3,728  36,800    36,850 4,187  3,955     4,187    4,088
30,850     30,900 3,473  3,241     3,473    3,374  33,850     33,900 3,833  3,601     3,833    3,734  36,850    36,900 4,193  3,961     4,193    4,094
30,900     30,950 3,479  3,247     3,479    3,380  33,900     33,950 3,839  3,607     3,839    3,740  36,900    36,950 4,199  3,967     4,199    4,100
30,950     31,000 3,485  3,253     3,485    3,386  33,950     34,000 3,845  3,613     3,845    3,746  36,950    37,000 4,205  3,973     4,205    4,106

      31,000                                             34,000                                             37,000
31,000     31,050 3,491  3,259     3,491    3,392  34,000     34,050 3,851  3,619     3,851    3,752  37,000    37,050 4,211  3,979     4,211    4,112
31,050     31,100 3,497  3,265     3,497    3,398  34,050     34,100 3,857  3,625     3,857    3,758  37,050    37,100 4,217  3,985     4,217    4,118
31,100     31,150 3,503  3,271     3,503    3,404  34,100     34,150 3,863  3,631     3,863    3,764  37,100    37,150 4,223  3,991     4,223    4,124
31,150     31,200 3,509  3,277     3,509    3,410  34,150     34,200 3,869  3,637     3,869    3,770  37,150    37,200 4,229  3,997     4,229    4,130
31,200     31,250 3,515  3,283     3,515    3,416  34,200     34,250 3,875  3,643     3,875    3,776  37,200    37,250 4,235  4,003     4,235    4,136
31,250     31,300 3,521  3,289     3,521    3,422  34,250     34,300 3,881  3,649     3,881    3,782  37,250    37,300 4,241  4,009     4,241    4,142
31,300     31,350 3,527  3,295     3,527    3,428  34,300     34,350 3,887  3,655     3,887    3,788  37,300    37,350 4,247  4,015     4,247    4,148
31,350     31,400 3,533  3,301     3,533    3,434  34,350     34,400 3,893  3,661     3,893    3,794  37,350    37,400 4,253  4,021     4,253    4,154
31,400     31,450 3,539  3,307     3,539    3,440  34,400     34,450 3,899  3,667     3,899    3,800  37,400    37,450 4,259  4,027     4,259    4,160
31,450     31,500 3,545  3,313     3,545    3,446  34,450     34,500 3,905  3,673     3,905    3,806  37,450    37,500 4,265  4,033     4,265    4,166
31,500     31,550 3,551  3,319     3,551    3,452  34,500     34,550 3,911  3,679     3,911    3,812  37,500    37,550 4,271  4,039     4,271    4,172
31,550     31,600 3,557  3,325     3,557    3,458  34,550     34,600 3,917  3,685     3,917    3,818  37,550    37,600 4,277  4,045     4,277    4,178
31,600     31,650 3,563  3,331     3,563    3,464  34,600     34,650 3,923  3,691     3,923    3,824  37,600    37,650 4,283  4,051     4,283    4,184
31,650     31,700 3,569  3,337     3,569    3,470  34,650     34,700 3,929  3,697     3,929    3,830  37,650    37,700 4,289  4,057     4,289    4,190
31,700     31,750 3,575  3,343     3,575    3,476  34,700     34,750 3,935  3,703     3,935    3,836  37,700    37,750 4,295  4,063     4,295    4,196
31,750     31,800 3,581  3,349     3,581    3,482  34,750     34,800 3,941  3,709     3,941    3,842  37,750    37,800 4,301  4,069     4,301    4,202
31,800     31,850 3,587  3,355     3,587    3,488  34,800     34,850 3,947  3,715     3,947    3,848  37,800    37,850 4,307  4,075     4,307    4,208
31,850     31,900 3,593  3,361     3,593    3,494  34,850     34,900 3,953  3,721     3,953    3,854  37,850    37,900 4,313  4,081     4,313    4,214
31,900     31,950 3,599  3,367     3,599    3,500  34,900     34,950 3,959  3,727     3,959    3,860  37,900    37,950 4,319  4,087     4,319    4,220
31,950     32,000 3,605  3,373     3,605    3,506  34,950     35,000 3,965  3,733     3,965    3,866  37,950    38,000 4,325  4,093     4,325    4,226

      32,000                                             35,000                                             38,000
32,000     32,050 3,611  3,379     3,611    3,512  35,000     35,050 3,971  3,739     3,971    3,872  38,000    38,050 4,331  4,099     4,331    4,232
32,050     32,100 3,617  3,385     3,617    3,518  35,050     35,100 3,977  3,745     3,977    3,878  38,050    38,100 4,337  4,105     4,337    4,238
32,100     32,150 3,623  3,391     3,623    3,524  35,100     35,150 3,983  3,751     3,983    3,884  38,100    38,150 4,343  4,111     4,343    4,244
32,150     32,200 3,629  3,397     3,629    3,530  35,150     35,200 3,989  3,757     3,989    3,890  38,150    38,200 4,349  4,117     4,349    4,250
32,200     32,250 3,635  3,403     3,635    3,536  35,200     35,250 3,995  3,763     3,995    3,896  38,200    38,250 4,355  4,123     4,355    4,256
32,250     32,300 3,641  3,409     3,641    3,542  35,250     35,300 4,001  3,769     4,001    3,902  38,250    38,300 4,361  4,129     4,361    4,262
32,300     32,350 3,647  3,415     3,647    3,548  35,300     35,350 4,007  3,775     4,007    3,908  38,300    38,350 4,367  4,135     4,367    4,268
32,350     32,400 3,653  3,421     3,653    3,554  35,350     35,400 4,013  3,781     4,013    3,914  38,350    38,400 4,373  4,141     4,373    4,274
32,400     32,450 3,659  3,427     3,659    3,560  35,400     35,450 4,019  3,787     4,019    3,920  38,400    38,450 4,379  4,147     4,379    4,280
32,450     32,500 3,665  3,433     3,665    3,566  35,450     35,500 4,025  3,793     4,025    3,926  38,450    38,500 4,385  4,153     4,385    4,286
32,500     32,550 3,671  3,439     3,671    3,572  35,500     35,550 4,031  3,799     4,031    3,932  38,500    38,550 4,391  4,159     4,391    4,292
32,550     32,600 3,677  3,445     3,677    3,578  35,550     35,600 4,037  3,805     4,037    3,938  38,550    38,600 4,397  4,165     4,397    4,298
32,600     32,650 3,683  3,451     3,683    3,584  35,600     35,650 4,043  3,811     4,043    3,944  38,600    38,650 4,403  4,171     4,403    4,304
32,650     32,700 3,689  3,457     3,689    3,590  35,650     35,700 4,049  3,817     4,049    3,950  38,650    38,700 4,409  4,177     4,409    4,310
32,700     32,750 3,695  3,463     3,695    3,596  35,700     35,750 4,055  3,823     4,055    3,956  38,700    38,750 4,415  4,183     4,415    4,316
32,750     32,800 3,701  3,469     3,701    3,602  35,750     35,800 4,061  3,829     4,061    3,962  38,750    38,800 4,421  4,189     4,421    4,322
32,800     32,850 3,707  3,475     3,707    3,608  35,800     35,850 4,067  3,835     4,067    3,968  38,800    38,850 4,427  4,195     4,427    4,328
32,850     32,900 3,713  3,481     3,713    3,614  35,850     35,900 4,073  3,841     4,073    3,974  38,850    38,900 4,433  4,201     4,433    4,334
32,900     32,950 3,719  3,487     3,719    3,620  35,900     35,950 4,079  3,847     4,079    3,980  38,900    38,950 4,439  4,207     4,439    4,340
32,950     33,000 3,725  3,493     3,725    3,626  35,950     36,000 4,085  3,853     4,085    3,986  38,950    39,000 4,445  4,213     4,445    4,346
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

68                                                                                             Need more information or forms? Visit IRS.gov.

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                                                                                                                 2024 Tax Table — Continued
If line 15                                         If line 15                                         If line 15
(taxable                 And you are—              (taxable                 And you are—              (taxable                And you are—
income) is—                                        income) is—                                        income) is—
At     But        Single Married  Married  Head of At     But        Single Married  Married  Head of At        But    Single Married  Married  Head of 
least  less              filing    filing a        least  less              filing    filing a        least     less          filing    filing a 
       than              jointly * sepa-  house-          than              jointly * sepa-  house-             than          jointly * sepa-  house-
                                   rately hold                                        rately hold                                       rately hold
                         Your tax is—                                       Your tax is—                                      Your tax is—

      39,000                                             42,000                                             45,000
39,000     39,050 4,451  4,219     4,451    4,352  42,000     42,050 4,811  4,579     4,811    4,712  45,000    45,050 5,171  4,939     5,171    5,072
39,050     39,100 4,457  4,225     4,457    4,358  42,050     42,100 4,817  4,585     4,817    4,718  45,050    45,100 5,177  4,945     5,177    5,078
39,100     39,150 4,463  4,231     4,463    4,364  42,100     42,150 4,823  4,591     4,823    4,724  45,100    45,150 5,183  4,951     5,183    5,084
39,150     39,200 4,469  4,237     4,469    4,370  42,150     42,200 4,829  4,597     4,829    4,730  45,150    45,200 5,189  4,957     5,189    5,090
39,200     39,250 4,475  4,243     4,475    4,376  42,200     42,250 4,835  4,603     4,835    4,736  45,200    45,250 5,195  4,963     5,195    5,096
39,250     39,300 4,481  4,249     4,481    4,382  42,250     42,300 4,841  4,609     4,841    4,742  45,250    45,300 5,201  4,969     5,201    5,102
39,300     39,350 4,487  4,255     4,487    4,388  42,300     42,350 4,847  4,615     4,847    4,748  45,300    45,350 5,207  4,975     5,207    5,108
39,350     39,400 4,493  4,261     4,493    4,394  42,350     42,400 4,853  4,621     4,853    4,754  45,350    45,400 5,213  4,981     5,213    5,114
39,400     39,450 4,499  4,267     4,499    4,400  42,400     42,450 4,859  4,627     4,859    4,760  45,400    45,450 5,219  4,987     5,219    5,120
39,450     39,500 4,505  4,273     4,505    4,406  42,450     42,500 4,865  4,633     4,865    4,766  45,450    45,500 5,225  4,993     5,225    5,126
39,500     39,550 4,511  4,279     4,511    4,412  42,500     42,550 4,871  4,639     4,871    4,772  45,500    45,550 5,231  4,999     5,231    5,132
39,550     39,600 4,517  4,285     4,517    4,418  42,550     42,600 4,877  4,645     4,877    4,778  45,550    45,600 5,237  5,005     5,237    5,138
39,600     39,650 4,523  4,291     4,523    4,424  42,600     42,650 4,883  4,651     4,883    4,784  45,600    45,650 5,243  5,011     5,243    5,144
39,650     39,700 4,529  4,297     4,529    4,430  42,650     42,700 4,889  4,657     4,889    4,790  45,650    45,700 5,249  5,017     5,249    5,150
39,700     39,750 4,535  4,303     4,535    4,436  42,700     42,750 4,895  4,663     4,895    4,796  45,700    45,750 5,255  5,023     5,255    5,156
39,750     39,800 4,541  4,309     4,541    4,442  42,750     42,800 4,901  4,669     4,901    4,802  45,750    45,800 5,261  5,029     5,261    5,162
39,800     39,850 4,547  4,315     4,547    4,448  42,800     42,850 4,907  4,675     4,907    4,808  45,800    45,850 5,267  5,035     5,267    5,168
39,850     39,900 4,553  4,321     4,553    4,454  42,850     42,900 4,913  4,681     4,913    4,814  45,850    45,900 5,273  5,041     5,273    5,174
39,900     39,950 4,559  4,327     4,559    4,460  42,900     42,950 4,919  4,687     4,919    4,820  45,900    45,950 5,279  5,047     5,279    5,180
39,950     40,000 4,565  4,333     4,565    4,466  42,950     43,000 4,925  4,693     4,925    4,826  45,950    46,000 5,285  5,053     5,285    5,186

      40,000                                             43,000                                             46,000
40,000     40,050 4,571  4,339     4,571    4,472  43,000     43,050 4,931  4,699     4,931    4,832  46,000    46,050 5,291  5,059     5,291    5,192
40,050     40,100 4,577  4,345     4,577    4,478  43,050     43,100 4,937  4,705     4,937    4,838  46,050    46,100 5,297  5,065     5,297    5,198
40,100     40,150 4,583  4,351     4,583    4,484  43,100     43,150 4,943  4,711     4,943    4,844  46,100    46,150 5,303  5,071     5,303    5,204
40,150     40,200 4,589  4,357     4,589    4,490  43,150     43,200 4,949  4,717     4,949    4,850  46,150    46,200 5,309  5,077     5,309    5,210
40,200     40,250 4,595  4,363     4,595    4,496  43,200     43,250 4,955  4,723     4,955    4,856  46,200    46,250 5,315  5,083     5,315    5,216
40,250     40,300 4,601  4,369     4,601    4,502  43,250     43,300 4,961  4,729     4,961    4,862  46,250    46,300 5,321  5,089     5,321    5,222
40,300     40,350 4,607  4,375     4,607    4,508  43,300     43,350 4,967  4,735     4,967    4,868  46,300    46,350 5,327  5,095     5,327    5,228
40,350     40,400 4,613  4,381     4,613    4,514  43,350     43,400 4,973  4,741     4,973    4,874  46,350    46,400 5,333  5,101     5,333    5,234
40,400     40,450 4,619  4,387     4,619    4,520  43,400     43,450 4,979  4,747     4,979    4,880  46,400    46,450 5,339  5,107     5,339    5,240
40,450     40,500 4,625  4,393     4,625    4,526  43,450     43,500 4,985  4,753     4,985    4,886  46,450    46,500 5,345  5,113     5,345    5,246
40,500     40,550 4,631  4,399     4,631    4,532  43,500     43,550 4,991  4,759     4,991    4,892  46,500    46,550 5,351  5,119     5,351    5,252
40,550     40,600 4,637  4,405     4,637    4,538  43,550     43,600 4,997  4,765     4,997    4,898  46,550    46,600 5,357  5,125     5,357    5,258
40,600     40,650 4,643  4,411     4,643    4,544  43,600     43,650 5,003  4,771     5,003    4,904  46,600    46,650 5,363  5,131     5,363    5,264
40,650     40,700 4,649  4,417     4,649    4,550  43,650     43,700 5,009  4,777     5,009    4,910  46,650    46,700 5,369  5,137     5,369    5,270
40,700     40,750 4,655  4,423     4,655    4,556  43,700     43,750 5,015  4,783     5,015    4,916  46,700    46,750 5,375  5,143     5,375    5,276
40,750     40,800 4,661  4,429     4,661    4,562  43,750     43,800 5,021  4,789     5,021    4,922  46,750    46,800 5,381  5,149     5,381    5,282
40,800     40,850 4,667  4,435     4,667    4,568  43,800     43,850 5,027  4,795     5,027    4,928  46,800    46,850 5,387  5,155     5,387    5,288
40,850     40,900 4,673  4,441     4,673    4,574  43,850     43,900 5,033  4,801     5,033    4,934  46,850    46,900 5,393  5,161     5,393    5,294
40,900     40,950 4,679  4,447     4,679    4,580  43,900     43,950 5,039  4,807     5,039    4,940  46,900    46,950 5,399  5,167     5,399    5,300
40,950     41,000 4,685  4,453     4,685    4,586  43,950     44,000 5,045  4,813     5,045    4,946  46,950    47,000 5,405  5,173     5,405    5,306

      41,000                                             44,000                                             47,000
41,000     41,050 4,691  4,459     4,691    4,592  44,000     44,050 5,051  4,819     5,051    4,952  47,000    47,050 5,411  5,179     5,411    5,312
41,050     41,100 4,697  4,465     4,697    4,598  44,050     44,100 5,057  4,825     5,057    4,958  47,050    47,100 5,417  5,185     5,417    5,318
41,100     41,150 4,703  4,471     4,703    4,604  44,100     44,150 5,063  4,831     5,063    4,964  47,100    47,150 5,423  5,191     5,423    5,324
41,150     41,200 4,709  4,477     4,709    4,610  44,150     44,200 5,069  4,837     5,069    4,970  47,150    47,200 5,432  5,197     5,432    5,330
41,200     41,250 4,715  4,483     4,715    4,616  44,200     44,250 5,075  4,843     5,075    4,976  47,200    47,250 5,443  5,203     5,443    5,336
41,250     41,300 4,721  4,489     4,721    4,622  44,250     44,300 5,081  4,849     5,081    4,982  47,250    47,300 5,454  5,209     5,454    5,342
41,300     41,350 4,727  4,495     4,727    4,628  44,300     44,350 5,087  4,855     5,087    4,988  47,300    47,350 5,465  5,215     5,465    5,348
41,350     41,400 4,733  4,501     4,733    4,634  44,350     44,400 5,093  4,861     5,093    4,994  47,350    47,400 5,476  5,221     5,476    5,354
41,400     41,450 4,739  4,507     4,739    4,640  44,400     44,450 5,099  4,867     5,099    5,000  47,400    47,450 5,487  5,227     5,487    5,360
41,450     41,500 4,745  4,513     4,745    4,646  44,450     44,500 5,105  4,873     5,105    5,006  47,450    47,500 5,498  5,233     5,498    5,366
41,500     41,550 4,751  4,519     4,751    4,652  44,500     44,550 5,111  4,879     5,111    5,012  47,500    47,550 5,509  5,239     5,509    5,372
41,550     41,600 4,757  4,525     4,757    4,658  44,550     44,600 5,117  4,885     5,117    5,018  47,550    47,600 5,520  5,245     5,520    5,378
41,600     41,650 4,763  4,531     4,763    4,664  44,600     44,650 5,123  4,891     5,123    5,024  47,600    47,650 5,531  5,251     5,531    5,384
41,650     41,700 4,769  4,537     4,769    4,670  44,650     44,700 5,129  4,897     5,129    5,030  47,650    47,700 5,542  5,257     5,542    5,390
41,700     41,750 4,775  4,543     4,775    4,676  44,700     44,750 5,135  4,903     5,135    5,036  47,700    47,750 5,553  5,263     5,553    5,396
41,750     41,800 4,781  4,549     4,781    4,682  44,750     44,800 5,141  4,909     5,141    5,042  47,750    47,800 5,564  5,269     5,564    5,402
41,800     41,850 4,787  4,555     4,787    4,688  44,800     44,850 5,147  4,915     5,147    5,048  47,800    47,850 5,575  5,275     5,575    5,408
41,850     41,900 4,793  4,561     4,793    4,694  44,850     44,900 5,153  4,921     5,153    5,054  47,850    47,900 5,586  5,281     5,586    5,414
41,900     41,950 4,799  4,567     4,799    4,700  44,900     44,950 5,159  4,927     5,159    5,060  47,900    47,950 5,597  5,287     5,597    5,420
41,950     42,000 4,805  4,573     4,805    4,706  44,950     45,000 5,165  4,933     5,165    5,066  47,950    48,000 5,608  5,293     5,608    5,426
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.                                                                                                     69

- 70 -

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                                 2024 Tax Table — Continued
If line 15                                         If line 15                                         If line 15
(taxable                 And you are—              (taxable                 And you are—              (taxable                And you are—
income) is—                                        income) is—                                        income) is—
At     But        Single Married  Married  Head of At     But        Single Married  Married  Head of At        But    Single Married  Married  Head of 
least  less              filing    filing a        least  less              filing    filing a        least     less          filing    filing a 
       than              jointly * sepa-  house-          than              jointly * sepa-  house-             than          jointly * sepa-  house-
                                   rately hold                                        rately hold                                       rately hold
                         Your tax is—                                       Your tax is—                                      Your tax is—

      48,000                                             51,000                                             54,000
48,000     48,050 5,619  5,299     5,619    5,432  51,000     51,050 6,279  5,659     6,279    5,792  54,000    54,050 6,939  6,019     6,939    6,152
48,050     48,100 5,630  5,305     5,630    5,438  51,050     51,100 6,290  5,665     6,290    5,798  54,050    54,100 6,950  6,025     6,950    6,158
48,100     48,150 5,641  5,311     5,641    5,444  51,100     51,150 6,301  5,671     6,301    5,804  54,100    54,150 6,961  6,031     6,961    6,164
48,150     48,200 5,652  5,317     5,652    5,450  51,150     51,200 6,312  5,677     6,312    5,810  54,150    54,200 6,972  6,037     6,972    6,170
48,200     48,250 5,663  5,323     5,663    5,456  51,200     51,250 6,323  5,683     6,323    5,816  54,200    54,250 6,983  6,043     6,983    6,176
48,250     48,300 5,674  5,329     5,674    5,462  51,250     51,300 6,334  5,689     6,334    5,822  54,250    54,300 6,994  6,049     6,994    6,182
48,300     48,350 5,685  5,335     5,685    5,468  51,300     51,350 6,345  5,695     6,345    5,828  54,300    54,350 7,005  6,055     7,005    6,188
48,350     48,400 5,696  5,341     5,696    5,474  51,350     51,400 6,356  5,701     6,356    5,834  54,350    54,400 7,016  6,061     7,016    6,194
48,400     48,450 5,707  5,347     5,707    5,480  51,400     51,450 6,367  5,707     6,367    5,840  54,400    54,450 7,027  6,067     7,027    6,200
48,450     48,500 5,718  5,353     5,718    5,486  51,450     51,500 6,378  5,713     6,378    5,846  54,450    54,500 7,038  6,073     7,038    6,206
48,500     48,550 5,729  5,359     5,729    5,492  51,500     51,550 6,389  5,719     6,389    5,852  54,500    54,550 7,049  6,079     7,049    6,212
48,550     48,600 5,740  5,365     5,740    5,498  51,550     51,600 6,400  5,725     6,400    5,858  54,550    54,600 7,060  6,085     7,060    6,218
48,600     48,650 5,751  5,371     5,751    5,504  51,600     51,650 6,411  5,731     6,411    5,864  54,600    54,650 7,071  6,091     7,071    6,224
48,650     48,700 5,762  5,377     5,762    5,510  51,650     51,700 6,422  5,737     6,422    5,870  54,650    54,700 7,082  6,097     7,082    6,230
48,700     48,750 5,773  5,383     5,773    5,516  51,700     51,750 6,433  5,743     6,433    5,876  54,700    54,750 7,093  6,103     7,093    6,236
48,750     48,800 5,784  5,389     5,784    5,522  51,750     51,800 6,444  5,749     6,444    5,882  54,750    54,800 7,104  6,109     7,104    6,242
48,800     48,850 5,795  5,395     5,795    5,528  51,800     51,850 6,455  5,755     6,455    5,888  54,800    54,850 7,115  6,115     7,115    6,248
48,850     48,900 5,806  5,401     5,806    5,534  51,850     51,900 6,466  5,761     6,466    5,894  54,850    54,900 7,126  6,121     7,126    6,254
48,900     48,950 5,817  5,407     5,817    5,540  51,900     51,950 6,477  5,767     6,477    5,900  54,900    54,950 7,137  6,127     7,137    6,260
48,950     49,000 5,828  5,413     5,828    5,546  51,950     52,000 6,488  5,773     6,488    5,906  54,950    55,000 7,148  6,133     7,148    6,266

      49,000                                             52,000                                             55,000
49,000     49,050 5,839  5,419     5,839    5,552  52,000     52,050 6,499  5,779     6,499    5,912  55,000    55,050 7,159  6,139     7,159    6,272
49,050     49,100 5,850  5,425     5,850    5,558  52,050     52,100 6,510  5,785     6,510    5,918  55,050    55,100 7,170  6,145     7,170    6,278
49,100     49,150 5,861  5,431     5,861    5,564  52,100     52,150 6,521  5,791     6,521    5,924  55,100    55,150 7,181  6,151     7,181    6,284
49,150     49,200 5,872  5,437     5,872    5,570  52,150     52,200 6,532  5,797     6,532    5,930  55,150    55,200 7,192  6,157     7,192    6,290
49,200     49,250 5,883  5,443     5,883    5,576  52,200     52,250 6,543  5,803     6,543    5,936  55,200    55,250 7,203  6,163     7,203    6,296
49,250     49,300 5,894  5,449     5,894    5,582  52,250     52,300 6,554  5,809     6,554    5,942  55,250    55,300 7,214  6,169     7,214    6,302
49,300     49,350 5,905  5,455     5,905    5,588  52,300     52,350 6,565  5,815     6,565    5,948  55,300    55,350 7,225  6,175     7,225    6,308
49,350     49,400 5,916  5,461     5,916    5,594  52,350     52,400 6,576  5,821     6,576    5,954  55,350    55,400 7,236  6,181     7,236    6,314
49,400     49,450 5,927  5,467     5,927    5,600  52,400     52,450 6,587  5,827     6,587    5,960  55,400    55,450 7,247  6,187     7,247    6,320
49,450     49,500 5,938  5,473     5,938    5,606  52,450     52,500 6,598  5,833     6,598    5,966  55,450    55,500 7,258  6,193     7,258    6,326
49,500     49,550 5,949  5,479     5,949    5,612  52,500     52,550 6,609  5,839     6,609    5,972  55,500    55,550 7,269  6,199     7,269    6,332
49,550     49,600 5,960  5,485     5,960    5,618  52,550     52,600 6,620  5,845     6,620    5,978  55,550    55,600 7,280  6,205     7,280    6,338
49,600     49,650 5,971  5,491     5,971    5,624  52,600     52,650 6,631  5,851     6,631    5,984  55,600    55,650 7,291  6,211     7,291    6,344
49,650     49,700 5,982  5,497     5,982    5,630  52,650     52,700 6,642  5,857     6,642    5,990  55,650    55,700 7,302  6,217     7,302    6,350
49,700     49,750 5,993  5,503     5,993    5,636  52,700     52,750 6,653  5,863     6,653    5,996  55,700    55,750 7,313  6,223     7,313    6,356
49,750     49,800 6,004  5,509     6,004    5,642  52,750     52,800 6,664  5,869     6,664    6,002  55,750    55,800 7,324  6,229     7,324    6,362
49,800     49,850 6,015  5,515     6,015    5,648  52,800     52,850 6,675  5,875     6,675    6,008  55,800    55,850 7,335  6,235     7,335    6,368
49,850     49,900 6,026  5,521     6,026    5,654  52,850     52,900 6,686  5,881     6,686    6,014  55,850    55,900 7,346  6,241     7,346    6,374
49,900     49,950 6,037  5,527     6,037    5,660  52,900     52,950 6,697  5,887     6,697    6,020  55,900    55,950 7,357  6,247     7,357    6,380
49,950     50,000 6,048  5,533     6,048    5,666  52,950     53,000 6,708  5,893     6,708    6,026  55,950    56,000 7,368  6,253     7,368    6,386

      50,000                                             53,000                                             56,000
50,000     50,050 6,059  5,539     6,059    5,672  53,000     53,050 6,719  5,899     6,719    6,032  56,000    56,050 7,379  6,259     7,379    6,392
50,050     50,100 6,070  5,545     6,070    5,678  53,050     53,100 6,730  5,905     6,730    6,038  56,050    56,100 7,390  6,265     7,390    6,398
50,100     50,150 6,081  5,551     6,081    5,684  53,100     53,150 6,741  5,911     6,741    6,044  56,100    56,150 7,401  6,271     7,401    6,404
50,150     50,200 6,092  5,557     6,092    5,690  53,150     53,200 6,752  5,917     6,752    6,050  56,150    56,200 7,412  6,277     7,412    6,410
50,200     50,250 6,103  5,563     6,103    5,696  53,200     53,250 6,763  5,923     6,763    6,056  56,200    56,250 7,423  6,283     7,423    6,416
50,250     50,300 6,114  5,569     6,114    5,702  53,250     53,300 6,774  5,929     6,774    6,062  56,250    56,300 7,434  6,289     7,434    6,422
50,300     50,350 6,125  5,575     6,125    5,708  53,300     53,350 6,785  5,935     6,785    6,068  56,300    56,350 7,445  6,295     7,445    6,428
50,350     50,400 6,136  5,581     6,136    5,714  53,350     53,400 6,796  5,941     6,796    6,074  56,350    56,400 7,456  6,301     7,456    6,434
50,400     50,450 6,147  5,587     6,147    5,720  53,400     53,450 6,807  5,947     6,807    6,080  56,400    56,450 7,467  6,307     7,467    6,440
50,450     50,500 6,158  5,593     6,158    5,726  53,450     53,500 6,818  5,953     6,818    6,086  56,450    56,500 7,478  6,313     7,478    6,446
50,500     50,550 6,169  5,599     6,169    5,732  53,500     53,550 6,829  5,959     6,829    6,092  56,500    56,550 7,489  6,319     7,489    6,452
50,550     50,600 6,180  5,605     6,180    5,738  53,550     53,600 6,840  5,965     6,840    6,098  56,550    56,600 7,500  6,325     7,500    6,458
50,600     50,650 6,191  5,611     6,191    5,744  53,600     53,650 6,851  5,971     6,851    6,104  56,600    56,650 7,511  6,331     7,511    6,464
50,650     50,700 6,202  5,617     6,202    5,750  53,650     53,700 6,862  5,977     6,862    6,110  56,650    56,700 7,522  6,337     7,522    6,470
50,700     50,750 6,213  5,623     6,213    5,756  53,700     53,750 6,873  5,983     6,873    6,116  56,700    56,750 7,533  6,343     7,533    6,476
50,750     50,800 6,224  5,629     6,224    5,762  53,750     53,800 6,884  5,989     6,884    6,122  56,750    56,800 7,544  6,349     7,544    6,482
50,800     50,850 6,235  5,635     6,235    5,768  53,800     53,850 6,895  5,995     6,895    6,128  56,800    56,850 7,555  6,355     7,555    6,488
50,850     50,900 6,246  5,641     6,246    5,774  53,850     53,900 6,906  6,001     6,906    6,134  56,850    56,900 7,566  6,361     7,566    6,494
50,900     50,950 6,257  5,647     6,257    5,780  53,900     53,950 6,917  6,007     6,917    6,140  56,900    56,950 7,577  6,367     7,577    6,500
50,950     51,000 6,268  5,653     6,268    5,786  53,950     54,000 6,928  6,013     6,928    6,146  56,950    57,000 7,588  6,373     7,588    6,506
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

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Page 71 of 113            Fileid: … -form-1040/2024/a/xml/cycle07/source                                               15:51 - 16-Dec-2024

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                                                                                                                 2024 Tax Table — Continued
If line 15                                         If line 15                                         If line 15
(taxable                 And you are—              (taxable                 And you are—              (taxable                And you are—
income) is—                                        income) is—                                        income) is—
At     But        Single Married  Married  Head of At     But        Single Married  Married  Head of At        But    Single Married  Married  Head of 
least  less              filing    filing a        least  less              filing    filing a        least     less          filing    filing a 
       than              jointly * sepa-  house-          than              jointly * sepa-  house-             than          jointly * sepa-  house-
                                   rately hold                                        rately hold                                       rately hold
                         Your tax is—                                       Your tax is—                                      Your tax is—

      57,000                                             60,000                                             63,000
57,000     57,050 7,599  6,379     7,599    6,512  60,000     60,050 8,259  6,739     8,259    6,872  63,000    63,050 8,919  7,099     8,919    7,232
57,050     57,100 7,610  6,385     7,610    6,518  60,050     60,100 8,270  6,745     8,270    6,878  63,050    63,100 8,930  7,105     8,930    7,238
57,100     57,150 7,621  6,391     7,621    6,524  60,100     60,150 8,281  6,751     8,281    6,884  63,100    63,150 8,941  7,111     8,941    7,247
57,150     57,200 7,632  6,397     7,632    6,530  60,150     60,200 8,292  6,757     8,292    6,890  63,150    63,200 8,952  7,117     8,952    7,258
57,200     57,250 7,643  6,403     7,643    6,536  60,200     60,250 8,303  6,763     8,303    6,896  63,200    63,250 8,963  7,123     8,963    7,269
57,250     57,300 7,654  6,409     7,654    6,542  60,250     60,300 8,314  6,769     8,314    6,902  63,250    63,300 8,974  7,129     8,974    7,280
57,300     57,350 7,665  6,415     7,665    6,548  60,300     60,350 8,325  6,775     8,325    6,908  63,300    63,350 8,985  7,135     8,985    7,291
57,350     57,400 7,676  6,421     7,676    6,554  60,350     60,400 8,336  6,781     8,336    6,914  63,350    63,400 8,996  7,141     8,996    7,302
57,400     57,450 7,687  6,427     7,687    6,560  60,400     60,450 8,347  6,787     8,347    6,920  63,400    63,450 9,007  7,147     9,007    7,313
57,450     57,500 7,698  6,433     7,698    6,566  60,450     60,500 8,358  6,793     8,358    6,926  63,450    63,500 9,018  7,153     9,018    7,324
57,500     57,550 7,709  6,439     7,709    6,572  60,500     60,550 8,369  6,799     8,369    6,932  63,500    63,550 9,029  7,159     9,029    7,335
57,550     57,600 7,720  6,445     7,720    6,578  60,550     60,600 8,380  6,805     8,380    6,938  63,550    63,600 9,040  7,165     9,040    7,346
57,600     57,650 7,731  6,451     7,731    6,584  60,600     60,650 8,391  6,811     8,391    6,944  63,600    63,650 9,051  7,171     9,051    7,357
57,650     57,700 7,742  6,457     7,742    6,590  60,650     60,700 8,402  6,817     8,402    6,950  63,650    63,700 9,062  7,177     9,062    7,368
57,700     57,750 7,753  6,463     7,753    6,596  60,700     60,750 8,413  6,823     8,413    6,956  63,700    63,750 9,073  7,183     9,073    7,379
57,750     57,800 7,764  6,469     7,764    6,602  60,750     60,800 8,424  6,829     8,424    6,962  63,750    63,800 9,084  7,189     9,084    7,390
57,800     57,850 7,775  6,475     7,775    6,608  60,800     60,850 8,435  6,835     8,435    6,968  63,800    63,850 9,095  7,195     9,095    7,401
57,850     57,900 7,786  6,481     7,786    6,614  60,850     60,900 8,446  6,841     8,446    6,974  63,850    63,900 9,106  7,201     9,106    7,412
57,900     57,950 7,797  6,487     7,797    6,620  60,900     60,950 8,457  6,847     8,457    6,980  63,900    63,950 9,117  7,207     9,117    7,423
57,950     58,000 7,808  6,493     7,808    6,626  60,950     61,000 8,468  6,853     8,468    6,986  63,950    64,000 9,128  7,213     9,128    7,434

      58,000                                             61,000                                             64,000
58,000     58,050 7,819  6,499     7,819    6,632  61,000     61,050 8,479  6,859     8,479    6,992  64,000    64,050 9,139  7,219     9,139    7,445
58,050     58,100 7,830  6,505     7,830    6,638  61,050     61,100 8,490  6,865     8,490    6,998  64,050    64,100 9,150  7,225     9,150    7,456
58,100     58,150 7,841  6,511     7,841    6,644  61,100     61,150 8,501  6,871     8,501    7,004  64,100    64,150 9,161  7,231     9,161    7,467
58,150     58,200 7,852  6,517     7,852    6,650  61,150     61,200 8,512  6,877     8,512    7,010  64,150    64,200 9,172  7,237     9,172    7,478
58,200     58,250 7,863  6,523     7,863    6,656  61,200     61,250 8,523  6,883     8,523    7,016  64,200    64,250 9,183  7,243     9,183    7,489
58,250     58,300 7,874  6,529     7,874    6,662  61,250     61,300 8,534  6,889     8,534    7,022  64,250    64,300 9,194  7,249     9,194    7,500
58,300     58,350 7,885  6,535     7,885    6,668  61,300     61,350 8,545  6,895     8,545    7,028  64,300    64,350 9,205  7,255     9,205    7,511
58,350     58,400 7,896  6,541     7,896    6,674  61,350     61,400 8,556  6,901     8,556    7,034  64,350    64,400 9,216  7,261     9,216    7,522
58,400     58,450 7,907  6,547     7,907    6,680  61,400     61,450 8,567  6,907     8,567    7,040  64,400    64,450 9,227  7,267     9,227    7,533
58,450     58,500 7,918  6,553     7,918    6,686  61,450     61,500 8,578  6,913     8,578    7,046  64,450    64,500 9,238  7,273     9,238    7,544
58,500     58,550 7,929  6,559     7,929    6,692  61,500     61,550 8,589  6,919     8,589    7,052  64,500    64,550 9,249  7,279     9,249    7,555
58,550     58,600 7,940  6,565     7,940    6,698  61,550     61,600 8,600  6,925     8,600    7,058  64,550    64,600 9,260  7,285     9,260    7,566
58,600     58,650 7,951  6,571     7,951    6,704  61,600     61,650 8,611  6,931     8,611    7,064  64,600    64,650 9,271  7,291     9,271    7,577
58,650     58,700 7,962  6,577     7,962    6,710  61,650     61,700 8,622  6,937     8,622    7,070  64,650    64,700 9,282  7,297     9,282    7,588
58,700     58,750 7,973  6,583     7,973    6,716  61,700     61,750 8,633  6,943     8,633    7,076  64,700    64,750 9,293  7,303     9,293    7,599
58,750     58,800 7,984  6,589     7,984    6,722  61,750     61,800 8,644  6,949     8,644    7,082  64,750    64,800 9,304  7,309     9,304    7,610
58,800     58,850 7,995  6,595     7,995    6,728  61,800     61,850 8,655  6,955     8,655    7,088  64,800    64,850 9,315  7,315     9,315    7,621
58,850     58,900 8,006  6,601     8,006    6,734  61,850     61,900 8,666  6,961     8,666    7,094  64,850    64,900 9,326  7,321     9,326    7,632
58,900     58,950 8,017  6,607     8,017    6,740  61,900     61,950 8,677  6,967     8,677    7,100  64,900    64,950 9,337  7,327     9,337    7,643
58,950     59,000 8,028  6,613     8,028    6,746  61,950     62,000 8,688  6,973     8,688    7,106  64,950    65,000 9,348  7,333     9,348    7,654

      59,000                                             62,000                                             65,000
59,000     59,050 8,039  6,619     8,039    6,752  62,000     62,050 8,699  6,979     8,699    7,112  65,000    65,050 9,359  7,339     9,359    7,665
59,050     59,100 8,050  6,625     8,050    6,758  62,050     62,100 8,710  6,985     8,710    7,118  65,050    65,100 9,370  7,345     9,370    7,676
59,100     59,150 8,061  6,631     8,061    6,764  62,100     62,150 8,721  6,991     8,721    7,124  65,100    65,150 9,381  7,351     9,381    7,687
59,150     59,200 8,072  6,637     8,072    6,770  62,150     62,200 8,732  6,997     8,732    7,130  65,150    65,200 9,392  7,357     9,392    7,698
59,200     59,250 8,083  6,643     8,083    6,776  62,200     62,250 8,743  7,003     8,743    7,136  65,200    65,250 9,403  7,363     9,403    7,709
59,250     59,300 8,094  6,649     8,094    6,782  62,250     62,300 8,754  7,009     8,754    7,142  65,250    65,300 9,414  7,369     9,414    7,720
59,300     59,350 8,105  6,655     8,105    6,788  62,300     62,350 8,765  7,015     8,765    7,148  65,300    65,350 9,425  7,375     9,425    7,731
59,350     59,400 8,116  6,661     8,116    6,794  62,350     62,400 8,776  7,021     8,776    7,154  65,350    65,400 9,436  7,381     9,436    7,742
59,400     59,450 8,127  6,667     8,127    6,800  62,400     62,450 8,787  7,027     8,787    7,160  65,400    65,450 9,447  7,387     9,447    7,753
59,450     59,500 8,138  6,673     8,138    6,806  62,450     62,500 8,798  7,033     8,798    7,166  65,450    65,500 9,458  7,393     9,458    7,764
59,500     59,550 8,149  6,679     8,149    6,812  62,500     62,550 8,809  7,039     8,809    7,172  65,500    65,550 9,469  7,399     9,469    7,775
59,550     59,600 8,160  6,685     8,160    6,818  62,550     62,600 8,820  7,045     8,820    7,178  65,550    65,600 9,480  7,405     9,480    7,786
59,600     59,650 8,171  6,691     8,171    6,824  62,600     62,650 8,831  7,051     8,831    7,184  65,600    65,650 9,491  7,411     9,491    7,797
59,650     59,700 8,182  6,697     8,182    6,830  62,650     62,700 8,842  7,057     8,842    7,190  65,650    65,700 9,502  7,417     9,502    7,808
59,700     59,750 8,193  6,703     8,193    6,836  62,700     62,750 8,853  7,063     8,853    7,196  65,700    65,750 9,513  7,423     9,513    7,819
59,750     59,800 8,204  6,709     8,204    6,842  62,750     62,800 8,864  7,069     8,864    7,202  65,750    65,800 9,524  7,429     9,524    7,830
59,800     59,850 8,215  6,715     8,215    6,848  62,800     62,850 8,875  7,075     8,875    7,208  65,800    65,850 9,535  7,435     9,535    7,841
59,850     59,900 8,226  6,721     8,226    6,854  62,850     62,900 8,886  7,081     8,886    7,214  65,850    65,900 9,546  7,441     9,546    7,852
59,900     59,950 8,237  6,727     8,237    6,860  62,900     62,950 8,897  7,087     8,897    7,220  65,900    65,950 9,557  7,447     9,557    7,863
59,950     60,000 8,248  6,733     8,248    6,866  62,950     63,000 8,908  7,093     8,908    7,226  65,950    66,000 9,568  7,453     9,568    7,874
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.                                                                                                     71

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                                                                                                                 2024 Tax Table — Continued
If line 15                                         If line 15                                         If line 15
(taxable                 And you are—              (taxable                 And you are—              (taxable                And you are—
income) is—                                        income) is—                                        income) is—
At     But        Single Married  Married  Head of At     But        Single Married  Married  Head of At        But    Single Married  Married  Head of 
least  less              filing    filing a        least  less              filing    filing a        least     less          filing    filing a 
       than              jointly * sepa-  house-          than              jointly * sepa-  house-             than          jointly * sepa-  house-
                                   rately hold                                        rately hold                                       rately hold
                         Your tax is—                                       Your tax is—                                      Your tax is—

      66,000                                             69,000                                             72,000
66,000     66,050 9,579  7,459     9,579    7,885  69,000     69,050 10,239 7,819     10,239   8,545  72,000    72,050 10,899 8,179     10,899   9,205
66,050     66,100 9,590  7,465     9,590    7,896  69,050     69,100 10,250 7,825     10,250   8,556  72,050    72,100 10,910 8,185     10,910   9,216
66,100     66,150 9,601  7,471     9,601    7,907  69,100     69,150 10,261 7,831     10,261   8,567  72,100    72,150 10,921 8,191     10,921   9,227
66,150     66,200 9,612  7,477     9,612    7,918  69,150     69,200 10,272 7,837     10,272   8,578  72,150    72,200 10,932 8,197     10,932   9,238
66,200     66,250 9,623  7,483     9,623    7,929  69,200     69,250 10,283 7,843     10,283   8,589  72,200    72,250 10,943 8,203     10,943   9,249
66,250     66,300 9,634  7,489     9,634    7,940  69,250     69,300 10,294 7,849     10,294   8,600  72,250    72,300 10,954 8,209     10,954   9,260
66,300     66,350 9,645  7,495     9,645    7,951  69,300     69,350 10,305 7,855     10,305   8,611  72,300    72,350 10,965 8,215     10,965   9,271
66,350     66,400 9,656  7,501     9,656    7,962  69,350     69,400 10,316 7,861     10,316   8,622  72,350    72,400 10,976 8,221     10,976   9,282
66,400     66,450 9,667  7,507     9,667    7,973  69,400     69,450 10,327 7,867     10,327   8,633  72,400    72,450 10,987 8,227     10,987   9,293
66,450     66,500 9,678  7,513     9,678    7,984  69,450     69,500 10,338 7,873     10,338   8,644  72,450    72,500 10,998 8,233     10,998   9,304
66,500     66,550 9,689  7,519     9,689    7,995  69,500     69,550 10,349 7,879     10,349   8,655  72,500    72,550 11,009 8,239     11,009   9,315
66,550     66,600 9,700  7,525     9,700    8,006  69,550     69,600 10,360 7,885     10,360   8,666  72,550    72,600 11,020 8,245     11,020   9,326
66,600     66,650 9,711  7,531     9,711    8,017  69,600     69,650 10,371 7,891     10,371   8,677  72,600    72,650 11,031 8,251     11,031   9,337
66,650     66,700 9,722  7,537     9,722    8,028  69,650     69,700 10,382 7,897     10,382   8,688  72,650    72,700 11,042 8,257     11,042   9,348
66,700     66,750 9,733  7,543     9,733    8,039  69,700     69,750 10,393 7,903     10,393   8,699  72,700    72,750 11,053 8,263     11,053   9,359
66,750     66,800 9,744  7,549     9,744    8,050  69,750     69,800 10,404 7,909     10,404   8,710  72,750    72,800 11,064 8,269     11,064   9,370
66,800     66,850 9,755  7,555     9,755    8,061  69,800     69,850 10,415 7,915     10,415   8,721  72,800    72,850 11,075 8,275     11,075   9,381
66,850     66,900 9,766  7,561     9,766    8,072  69,850     69,900 10,426 7,921     10,426   8,732  72,850    72,900 11,086 8,281     11,086   9,392
66,900     66,950 9,777  7,567     9,777    8,083  69,900     69,950 10,437 7,927     10,437   8,743  72,900    72,950 11,097 8,287     11,097   9,403
66,950     67,000 9,788  7,573     9,788    8,094  69,950     70,000 10,448 7,933     10,448   8,754  72,950    73,000 11,108 8,293     11,108   9,414

      67,000                                             70,000                                             73,000
67,000     67,050 9,799  7,579     9,799    8,105  70,000     70,050 10,459 7,939     10,459   8,765  73,000    73,050 11,119 8,299     11,119   9,425
67,050     67,100 9,810  7,585     9,810    8,116  70,050     70,100 10,470 7,945     10,470   8,776  73,050    73,100 11,130 8,305     11,130   9,436
67,100     67,150 9,821  7,591     9,821    8,127  70,100     70,150 10,481 7,951     10,481   8,787  73,100    73,150 11,141 8,311     11,141   9,447
67,150     67,200 9,832  7,597     9,832    8,138  70,150     70,200 10,492 7,957     10,492   8,798  73,150    73,200 11,152 8,317     11,152   9,458
67,200     67,250 9,843  7,603     9,843    8,149  70,200     70,250 10,503 7,963     10,503   8,809  73,200    73,250 11,163 8,323     11,163   9,469
67,250     67,300 9,854  7,609     9,854    8,160  70,250     70,300 10,514 7,969     10,514   8,820  73,250    73,300 11,174 8,329     11,174   9,480
67,300     67,350 9,865  7,615     9,865    8,171  70,300     70,350 10,525 7,975     10,525   8,831  73,300    73,350 11,185 8,335     11,185   9,491
67,350     67,400 9,876  7,621     9,876    8,182  70,350     70,400 10,536 7,981     10,536   8,842  73,350    73,400 11,196 8,341     11,196   9,502
67,400     67,450 9,887  7,627     9,887    8,193  70,400     70,450 10,547 7,987     10,547   8,853  73,400    73,450 11,207 8,347     11,207   9,513
67,450     67,500 9,898  7,633     9,898    8,204  70,450     70,500 10,558 7,993     10,558   8,864  73,450    73,500 11,218 8,353     11,218   9,524
67,500     67,550 9,909  7,639     9,909    8,215  70,500     70,550 10,569 7,999     10,569   8,875  73,500    73,550 11,229 8,359     11,229   9,535
67,550     67,600 9,920  7,645     9,920    8,226  70,550     70,600 10,580 8,005     10,580   8,886  73,550    73,600 11,240 8,365     11,240   9,546
67,600     67,650 9,931  7,651     9,931    8,237  70,600     70,650 10,591 8,011     10,591   8,897  73,600    73,650 11,251 8,371     11,251   9,557
67,650     67,700 9,942  7,657     9,942    8,248  70,650     70,700 10,602 8,017     10,602   8,908  73,650    73,700 11,262 8,377     11,262   9,568
67,700     67,750 9,953  7,663     9,953    8,259  70,700     70,750 10,613 8,023     10,613   8,919  73,700    73,750 11,273 8,383     11,273   9,579
67,750     67,800 9,964  7,669     9,964    8,270  70,750     70,800 10,624 8,029     10,624   8,930  73,750    73,800 11,284 8,389     11,284   9,590
67,800     67,850 9,975  7,675     9,975    8,281  70,800     70,850 10,635 8,035     10,635   8,941  73,800    73,850 11,295 8,395     11,295   9,601
67,850     67,900 9,986  7,681     9,986    8,292  70,850     70,900 10,646 8,041     10,646   8,952  73,850    73,900 11,306 8,401     11,306   9,612
67,900     67,950 9,997  7,687     9,997    8,303  70,900     70,950 10,657 8,047     10,657   8,963  73,900    73,950 11,317 8,407     11,317   9,623
67,950     68,000 10,008 7,693     10,008   8,314  70,950     71,000 10,668 8,053     10,668   8,974  73,950    74,000 11,328 8,413     11,328   9,634

      68,000                                             71,000                                             74,000
68,000     68,050 10,019 7,699     10,019   8,325  71,000     71,050 10,679 8,059     10,679   8,985  74,000    74,050 11,339 8,419     11,339   9,645
68,050     68,100 10,030 7,705     10,030   8,336  71,050     71,100 10,690 8,065     10,690   8,996  74,050    74,100 11,350 8,425     11,350   9,656
68,100     68,150 10,041 7,711     10,041   8,347  71,100     71,150 10,701 8,071     10,701   9,007  74,100    74,150 11,361 8,431     11,361   9,667
68,150     68,200 10,052 7,717     10,052   8,358  71,150     71,200 10,712 8,077     10,712   9,018  74,150    74,200 11,372 8,437     11,372   9,678
68,200     68,250 10,063 7,723     10,063   8,369  71,200     71,250 10,723 8,083     10,723   9,029  74,200    74,250 11,383 8,443     11,383   9,689
68,250     68,300 10,074 7,729     10,074   8,380  71,250     71,300 10,734 8,089     10,734   9,040  74,250    74,300 11,394 8,449     11,394   9,700
68,300     68,350 10,085 7,735     10,085   8,391  71,300     71,350 10,745 8,095     10,745   9,051  74,300    74,350 11,405 8,455     11,405   9,711
68,350     68,400 10,096 7,741     10,096   8,402  71,350     71,400 10,756 8,101     10,756   9,062  74,350    74,400 11,416 8,461     11,416   9,722
68,400     68,450 10,107 7,747     10,107   8,413  71,400     71,450 10,767 8,107     10,767   9,073  74,400    74,450 11,427 8,467     11,427   9,733
68,450     68,500 10,118 7,753     10,118   8,424  71,450     71,500 10,778 8,113     10,778   9,084  74,450    74,500 11,438 8,473     11,438   9,744
68,500     68,550 10,129 7,759     10,129   8,435  71,500     71,550 10,789 8,119     10,789   9,095  74,500    74,550 11,449 8,479     11,449   9,755
68,550     68,600 10,140 7,765     10,140   8,446  71,550     71,600 10,800 8,125     10,800   9,106  74,550    74,600 11,460 8,485     11,460   9,766
68,600     68,650 10,151 7,771     10,151   8,457  71,600     71,650 10,811 8,131     10,811   9,117  74,600    74,650 11,471 8,491     11,471   9,777
68,650     68,700 10,162 7,777     10,162   8,468  71,650     71,700 10,822 8,137     10,822   9,128  74,650    74,700 11,482 8,497     11,482   9,788
68,700     68,750 10,173 7,783     10,173   8,479  71,700     71,750 10,833 8,143     10,833   9,139  74,700    74,750 11,493 8,503     11,493   9,799
68,750     68,800 10,184 7,789     10,184   8,490  71,750     71,800 10,844 8,149     10,844   9,150  74,750    74,800 11,504 8,509     11,504   9,810
68,800     68,850 10,195 7,795     10,195   8,501  71,800     71,850 10,855 8,155     10,855   9,161  74,800    74,850 11,515 8,515     11,515   9,821
68,850     68,900 10,206 7,801     10,206   8,512  71,850     71,900 10,866 8,161     10,866   9,172  74,850    74,900 11,526 8,521     11,526   9,832
68,900     68,950 10,217 7,807     10,217   8,523  71,900     71,950 10,877 8,167     10,877   9,183  74,900    74,950 11,537 8,527     11,537   9,843
68,950     69,000 10,228 7,813     10,228   8,534  71,950     72,000 10,888 8,173     10,888   9,194  74,950    75,000 11,548 8,533     11,548   9,854
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

72                                                                                             Need more information or forms? Visit IRS.gov.

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                                                                                                                 2024 Tax Table — Continued
If line 15                                         If line 15                                         If line 15
(taxable                 And you are—              (taxable                 And you are—              (taxable                And you are—
income) is—                                        income) is—                                        income) is—
At     But        Single Married  Married  Head of At     But        Single Married  Married  Head of At        But    Single Married  Married  Head of 
least  less              filing    filing a        least  less              filing    filing a        least     less          filing    filing a 
       than              jointly * sepa-  house-          than              jointly * sepa-  house-             than          jointly * sepa-  house-
                                   rately hold                                        rately hold                                       rately hold
                         Your tax is—                                       Your tax is—                                      Your tax is—

      75,000                                             78,000                                             81,000
75,000     75,050 11,559 8,539     11,559   9,865  78,000     78,050 12,219 8,899     12,219   10,525 81,000    81,050 12,879 9,259     12,879   11,185
75,050     75,100 11,570 8,545     11,570   9,876  78,050     78,100 12,230 8,905     12,230   10,536 81,050    81,100 12,890 9,265     12,890   11,196
75,100     75,150 11,581 8,551     11,581   9,887  78,100     78,150 12,241 8,911     12,241   10,547 81,100    81,150 12,901 9,271     12,901   11,207
75,150     75,200 11,592 8,557     11,592   9,898  78,150     78,200 12,252 8,917     12,252   10,558 81,150    81,200 12,912 9,277     12,912   11,218
75,200     75,250 11,603 8,563     11,603   9,909  78,200     78,250 12,263 8,923     12,263   10,569 81,200    81,250 12,923 9,283     12,923   11,229
75,250     75,300 11,614 8,569     11,614   9,920  78,250     78,300 12,274 8,929     12,274   10,580 81,250    81,300 12,934 9,289     12,934   11,240
75,300     75,350 11,625 8,575     11,625   9,931  78,300     78,350 12,285 8,935     12,285   10,591 81,300    81,350 12,945 9,295     12,945   11,251
75,350     75,400 11,636 8,581     11,636   9,942  78,350     78,400 12,296 8,941     12,296   10,602 81,350    81,400 12,956 9,301     12,956   11,262
75,400     75,450 11,647 8,587     11,647   9,953  78,400     78,450 12,307 8,947     12,307   10,613 81,400    81,450 12,967 9,307     12,967   11,273
75,450     75,500 11,658 8,593     11,658   9,964  78,450     78,500 12,318 8,953     12,318   10,624 81,450    81,500 12,978 9,313     12,978   11,284
75,500     75,550 11,669 8,599     11,669   9,975  78,500     78,550 12,329 8,959     12,329   10,635 81,500    81,550 12,989 9,319     12,989   11,295
75,550     75,600 11,680 8,605     11,680   9,986  78,550     78,600 12,340 8,965     12,340   10,646 81,550    81,600 13,000 9,325     13,000   11,306
75,600     75,650 11,691 8,611     11,691   9,997  78,600     78,650 12,351 8,971     12,351   10,657 81,600    81,650 13,011 9,331     13,011   11,317
75,650     75,700 11,702 8,617     11,702   10,008 78,650     78,700 12,362 8,977     12,362   10,668 81,650    81,700 13,022 9,337     13,022   11,328
75,700     75,750 11,713 8,623     11,713   10,019 78,700     78,750 12,373 8,983     12,373   10,679 81,700    81,750 13,033 9,343     13,033   11,339
75,750     75,800 11,724 8,629     11,724   10,030 78,750     78,800 12,384 8,989     12,384   10,690 81,750    81,800 13,044 9,349     13,044   11,350
75,800     75,850 11,735 8,635     11,735   10,041 78,800     78,850 12,395 8,995     12,395   10,701 81,800    81,850 13,055 9,355     13,055   11,361
75,850     75,900 11,746 8,641     11,746   10,052 78,850     78,900 12,406 9,001     12,406   10,712 81,850    81,900 13,066 9,361     13,066   11,372
75,900     75,950 11,757 8,647     11,757   10,063 78,900     78,950 12,417 9,007     12,417   10,723 81,900    81,950 13,077 9,367     13,077   11,383
75,950     76,000 11,768 8,653     11,768   10,074 78,950     79,000 12,428 9,013     12,428   10,734 81,950    82,000 13,088 9,373     13,088   11,394

      76,000                                             79,000                                             82,000
76,000     76,050 11,779 8,659     11,779   10,085 79,000     79,050 12,439 9,019     12,439   10,745 82,000    82,050 13,099 9,379     13,099   11,405
76,050     76,100 11,790 8,665     11,790   10,096 79,050     79,100 12,450 9,025     12,450   10,756 82,050    82,100 13,110 9,385     13,110   11,416
76,100     76,150 11,801 8,671     11,801   10,107 79,100     79,150 12,461 9,031     12,461   10,767 82,100    82,150 13,121 9,391     13,121   11,427
76,150     76,200 11,812 8,677     11,812   10,118 79,150     79,200 12,472 9,037     12,472   10,778 82,150    82,200 13,132 9,397     13,132   11,438
76,200     76,250 11,823 8,683     11,823   10,129 79,200     79,250 12,483 9,043     12,483   10,789 82,200    82,250 13,143 9,403     13,143   11,449
76,250     76,300 11,834 8,689     11,834   10,140 79,250     79,300 12,494 9,049     12,494   10,800 82,250    82,300 13,154 9,409     13,154   11,460
76,300     76,350 11,845 8,695     11,845   10,151 79,300     79,350 12,505 9,055     12,505   10,811 82,300    82,350 13,165 9,415     13,165   11,471
76,350     76,400 11,856 8,701     11,856   10,162 79,350     79,400 12,516 9,061     12,516   10,822 82,350    82,400 13,176 9,421     13,176   11,482
76,400     76,450 11,867 8,707     11,867   10,173 79,400     79,450 12,527 9,067     12,527   10,833 82,400    82,450 13,187 9,427     13,187   11,493
76,450     76,500 11,878 8,713     11,878   10,184 79,450     79,500 12,538 9,073     12,538   10,844 82,450    82,500 13,198 9,433     13,198   11,504
76,500     76,550 11,889 8,719     11,889   10,195 79,500     79,550 12,549 9,079     12,549   10,855 82,500    82,550 13,209 9,439     13,209   11,515
76,550     76,600 11,900 8,725     11,900   10,206 79,550     79,600 12,560 9,085     12,560   10,866 82,550    82,600 13,220 9,445     13,220   11,526
76,600     76,650 11,911 8,731     11,911   10,217 79,600     79,650 12,571 9,091     12,571   10,877 82,600    82,650 13,231 9,451     13,231   11,537
76,650     76,700 11,922 8,737     11,922   10,228 79,650     79,700 12,582 9,097     12,582   10,888 82,650    82,700 13,242 9,457     13,242   11,548
76,700     76,750 11,933 8,743     11,933   10,239 79,700     79,750 12,593 9,103     12,593   10,899 82,700    82,750 13,253 9,463     13,253   11,559
76,750     76,800 11,944 8,749     11,944   10,250 79,750     79,800 12,604 9,109     12,604   10,910 82,750    82,800 13,264 9,469     13,264   11,570
76,800     76,850 11,955 8,755     11,955   10,261 79,800     79,850 12,615 9,115     12,615   10,921 82,800    82,850 13,275 9,475     13,275   11,581
76,850     76,900 11,966 8,761     11,966   10,272 79,850     79,900 12,626 9,121     12,626   10,932 82,850    82,900 13,286 9,481     13,286   11,592
76,900     76,950 11,977 8,767     11,977   10,283 79,900     79,950 12,637 9,127     12,637   10,943 82,900    82,950 13,297 9,487     13,297   11,603
76,950     77,000 11,988 8,773     11,988   10,294 79,950     80,000 12,648 9,133     12,648   10,954 82,950    83,000 13,308 9,493     13,308   11,614

      77,000                                             80,000                                             83,000
77,000     77,050 11,999 8,779     11,999   10,305 80,000     80,050 12,659 9,139     12,659   10,965 83,000    83,050 13,319 9,499     13,319   11,625
77,050     77,100 12,010 8,785     12,010   10,316 80,050     80,100 12,670 9,145     12,670   10,976 83,050    83,100 13,330 9,505     13,330   11,636
77,100     77,150 12,021 8,791     12,021   10,327 80,100     80,150 12,681 9,151     12,681   10,987 83,100    83,150 13,341 9,511     13,341   11,647
77,150     77,200 12,032 8,797     12,032   10,338 80,150     80,200 12,692 9,157     12,692   10,998 83,150    83,200 13,352 9,517     13,352   11,658
77,200     77,250 12,043 8,803     12,043   10,349 80,200     80,250 12,703 9,163     12,703   11,009 83,200    83,250 13,363 9,523     13,363   11,669
77,250     77,300 12,054 8,809     12,054   10,360 80,250     80,300 12,714 9,169     12,714   11,020 83,250    83,300 13,374 9,529     13,374   11,680
77,300     77,350 12,065 8,815     12,065   10,371 80,300     80,350 12,725 9,175     12,725   11,031 83,300    83,350 13,385 9,535     13,385   11,691
77,350     77,400 12,076 8,821     12,076   10,382 80,350     80,400 12,736 9,181     12,736   11,042 83,350    83,400 13,396 9,541     13,396   11,702
77,400     77,450 12,087 8,827     12,087   10,393 80,400     80,450 12,747 9,187     12,747   11,053 83,400    83,450 13,407 9,547     13,407   11,713
77,450     77,500 12,098 8,833     12,098   10,404 80,450     80,500 12,758 9,193     12,758   11,064 83,450    83,500 13,418 9,553     13,418   11,724
77,500     77,550 12,109 8,839     12,109   10,415 80,500     80,550 12,769 9,199     12,769   11,075 83,500    83,550 13,429 9,559     13,429   11,735
77,550     77,600 12,120 8,845     12,120   10,426 80,550     80,600 12,780 9,205     12,780   11,086 83,550    83,600 13,440 9,565     13,440   11,746
77,600     77,650 12,131 8,851     12,131   10,437 80,600     80,650 12,791 9,211     12,791   11,097 83,600    83,650 13,451 9,571     13,451   11,757
77,650     77,700 12,142 8,857     12,142   10,448 80,650     80,700 12,802 9,217     12,802   11,108 83,650    83,700 13,462 9,577     13,462   11,768
77,700     77,750 12,153 8,863     12,153   10,459 80,700     80,750 12,813 9,223     12,813   11,119 83,700    83,750 13,473 9,583     13,473   11,779
77,750     77,800 12,164 8,869     12,164   10,470 80,750     80,800 12,824 9,229     12,824   11,130 83,750    83,800 13,484 9,589     13,484   11,790
77,800     77,850 12,175 8,875     12,175   10,481 80,800     80,850 12,835 9,235     12,835   11,141 83,800    83,850 13,495 9,595     13,495   11,801
77,850     77,900 12,186 8,881     12,186   10,492 80,850     80,900 12,846 9,241     12,846   11,152 83,850    83,900 13,506 9,601     13,506   11,812
77,900     77,950 12,197 8,887     12,197   10,503 80,900     80,950 12,857 9,247     12,857   11,163 83,900    83,950 13,517 9,607     13,517   11,823
77,950     78,000 12,208 8,893     12,208   10,514 80,950     81,000 12,868 9,253     12,868   11,174 83,950    84,000 13,528 9,613     13,528   11,834
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.                                                                                                     73

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                                 2024 Tax Table — Continued
If line 15                                         If line 15                                         If line 15
(taxable                 And you are—              (taxable                 And you are—              (taxable                And you are—
income) is—                                        income) is—                                        income) is—
At     But        Single Married  Married  Head of At     But        Single Married  Married  Head of At        But    Single Married  Married  Head of 
least  less              filing    filing a        least  less              filing    filing a        least     less          filing    filing a 
       than              jointly * sepa-  house-          than              jointly * sepa-  house-             than          jointly * sepa-  house-
                                   rately hold                                        rately hold                                       rately hold
                         Your tax is—                                       Your tax is—                                      Your tax is—

      84,000                                             87,000                                             90,000
84,000     84,050 13,539 9,619     13,539   11,845 87,000     87,050 14,199 9,979     14,199   12,505 90,000    90,050 14,859 10,339    14,859   13,165
84,050     84,100 13,550 9,625     13,550   11,856 87,050     87,100 14,210 9,985     14,210   12,516 90,050    90,100 14,870 10,345    14,870   13,176
84,100     84,150 13,561 9,631     13,561   11,867 87,100     87,150 14,221 9,991     14,221   12,527 90,100    90,150 14,881 10,351    14,881   13,187
84,150     84,200 13,572 9,637     13,572   11,878 87,150     87,200 14,232 9,997     14,232   12,538 90,150    90,200 14,892 10,357    14,892   13,198
84,200     84,250 13,583 9,643     13,583   11,889 87,200     87,250 14,243 10,003    14,243   12,549 90,200    90,250 14,903 10,363    14,903   13,209
84,250     84,300 13,594 9,649     13,594   11,900 87,250     87,300 14,254 10,009    14,254   12,560 90,250    90,300 14,914 10,369    14,914   13,220
84,300     84,350 13,605 9,655     13,605   11,911 87,300     87,350 14,265 10,015    14,265   12,571 90,300    90,350 14,925 10,375    14,925   13,231
84,350     84,400 13,616 9,661     13,616   11,922 87,350     87,400 14,276 10,021    14,276   12,582 90,350    90,400 14,936 10,381    14,936   13,242
84,400     84,450 13,627 9,667     13,627   11,933 87,400     87,450 14,287 10,027    14,287   12,593 90,400    90,450 14,947 10,387    14,947   13,253
84,450     84,500 13,638 9,673     13,638   11,944 87,450     87,500 14,298 10,033    14,298   12,604 90,450    90,500 14,958 10,393    14,958   13,264
84,500     84,550 13,649 9,679     13,649   11,955 87,500     87,550 14,309 10,039    14,309   12,615 90,500    90,550 14,969 10,399    14,969   13,275
84,550     84,600 13,660 9,685     13,660   11,966 87,550     87,600 14,320 10,045    14,320   12,626 90,550    90,600 14,980 10,405    14,980   13,286
84,600     84,650 13,671 9,691     13,671   11,977 87,600     87,650 14,331 10,051    14,331   12,637 90,600    90,650 14,991 10,411    14,991   13,297
84,650     84,700 13,682 9,697     13,682   11,988 87,650     87,700 14,342 10,057    14,342   12,648 90,650    90,700 15,002 10,417    15,002   13,308
84,700     84,750 13,693 9,703     13,693   11,999 87,700     87,750 14,353 10,063    14,353   12,659 90,700    90,750 15,013 10,423    15,013   13,319
84,750     84,800 13,704 9,709     13,704   12,010 87,750     87,800 14,364 10,069    14,364   12,670 90,750    90,800 15,024 10,429    15,024   13,330
84,800     84,850 13,715 9,715     13,715   12,021 87,800     87,850 14,375 10,075    14,375   12,681 90,800    90,850 15,035 10,435    15,035   13,341
84,850     84,900 13,726 9,721     13,726   12,032 87,850     87,900 14,386 10,081    14,386   12,692 90,850    90,900 15,046 10,441    15,046   13,352
84,900     84,950 13,737 9,727     13,737   12,043 87,900     87,950 14,397 10,087    14,397   12,703 90,900    90,950 15,057 10,447    15,057   13,363
84,950     85,000 13,748 9,733     13,748   12,054 87,950     88,000 14,408 10,093    14,408   12,714 90,950    91,000 15,068 10,453    15,068   13,374

      85,000                                             88,000                                             91,000
85,000     85,050 13,759 9,739     13,759   12,065 88,000     88,050 14,419 10,099    14,419   12,725 91,000    91,050 15,079 10,459    15,079   13,385
85,050     85,100 13,770 9,745     13,770   12,076 88,050     88,100 14,430 10,105    14,430   12,736 91,050    91,100 15,090 10,465    15,090   13,396
85,100     85,150 13,781 9,751     13,781   12,087 88,100     88,150 14,441 10,111    14,441   12,747 91,100    91,150 15,101 10,471    15,101   13,407
85,150     85,200 13,792 9,757     13,792   12,098 88,150     88,200 14,452 10,117    14,452   12,758 91,150    91,200 15,112 10,477    15,112   13,418
85,200     85,250 13,803 9,763     13,803   12,109 88,200     88,250 14,463 10,123    14,463   12,769 91,200    91,250 15,123 10,483    15,123   13,429
85,250     85,300 13,814 9,769     13,814   12,120 88,250     88,300 14,474 10,129    14,474   12,780 91,250    91,300 15,134 10,489    15,134   13,440
85,300     85,350 13,825 9,775     13,825   12,131 88,300     88,350 14,485 10,135    14,485   12,791 91,300    91,350 15,145 10,495    15,145   13,451
85,350     85,400 13,836 9,781     13,836   12,142 88,350     88,400 14,496 10,141    14,496   12,802 91,350    91,400 15,156 10,501    15,156   13,462
85,400     85,450 13,847 9,787     13,847   12,153 88,400     88,450 14,507 10,147    14,507   12,813 91,400    91,450 15,167 10,507    15,167   13,473
85,450     85,500 13,858 9,793     13,858   12,164 88,450     88,500 14,518 10,153    14,518   12,824 91,450    91,500 15,178 10,513    15,178   13,484
85,500     85,550 13,869 9,799     13,869   12,175 88,500     88,550 14,529 10,159    14,529   12,835 91,500    91,550 15,189 10,519    15,189   13,495
85,550     85,600 13,880 9,805     13,880   12,186 88,550     88,600 14,540 10,165    14,540   12,846 91,550    91,600 15,200 10,525    15,200   13,506
85,600     85,650 13,891 9,811     13,891   12,197 88,600     88,650 14,551 10,171    14,551   12,857 91,600    91,650 15,211 10,531    15,211   13,517
85,650     85,700 13,902 9,817     13,902   12,208 88,650     88,700 14,562 10,177    14,562   12,868 91,650    91,700 15,222 10,537    15,222   13,528
85,700     85,750 13,913 9,823     13,913   12,219 88,700     88,750 14,573 10,183    14,573   12,879 91,700    91,750 15,233 10,543    15,233   13,539
85,750     85,800 13,924 9,829     13,924   12,230 88,750     88,800 14,584 10,189    14,584   12,890 91,750    91,800 15,244 10,549    15,244   13,550
85,800     85,850 13,935 9,835     13,935   12,241 88,800     88,850 14,595 10,195    14,595   12,901 91,800    91,850 15,255 10,555    15,255   13,561
85,850     85,900 13,946 9,841     13,946   12,252 88,850     88,900 14,606 10,201    14,606   12,912 91,850    91,900 15,266 10,561    15,266   13,572
85,900     85,950 13,957 9,847     13,957   12,263 88,900     88,950 14,617 10,207    14,617   12,923 91,900    91,950 15,277 10,567    15,277   13,583
85,950     86,000 13,968 9,853     13,968   12,274 88,950     89,000 14,628 10,213    14,628   12,934 91,950    92,000 15,288 10,573    15,288   13,594

      86,000                                             89,000                                             92,000
86,000     86,050 13,979 9,859     13,979   12,285 89,000     89,050 14,639 10,219    14,639   12,945 92,000    92,050 15,299 10,579    15,299   13,605
86,050     86,100 13,990 9,865     13,990   12,296 89,050     89,100 14,650 10,225    14,650   12,956 92,050    92,100 15,310 10,585    15,310   13,616
86,100     86,150 14,001 9,871     14,001   12,307 89,100     89,150 14,661 10,231    14,661   12,967 92,100    92,150 15,321 10,591    15,321   13,627
86,150     86,200 14,012 9,877     14,012   12,318 89,150     89,200 14,672 10,237    14,672   12,978 92,150    92,200 15,332 10,597    15,332   13,638
86,200     86,250 14,023 9,883     14,023   12,329 89,200     89,250 14,683 10,243    14,683   12,989 92,200    92,250 15,343 10,603    15,343   13,649
86,250     86,300 14,034 9,889     14,034   12,340 89,250     89,300 14,694 10,249    14,694   13,000 92,250    92,300 15,354 10,609    15,354   13,660
86,300     86,350 14,045 9,895     14,045   12,351 89,300     89,350 14,705 10,255    14,705   13,011 92,300    92,350 15,365 10,615    15,365   13,671
86,350     86,400 14,056 9,901     14,056   12,362 89,350     89,400 14,716 10,261    14,716   13,022 92,350    92,400 15,376 10,621    15,376   13,682
86,400     86,450 14,067 9,907     14,067   12,373 89,400     89,450 14,727 10,267    14,727   13,033 92,400    92,450 15,387 10,627    15,387   13,693
86,450     86,500 14,078 9,913     14,078   12,384 89,450     89,500 14,738 10,273    14,738   13,044 92,450    92,500 15,398 10,633    15,398   13,704
86,500     86,550 14,089 9,919     14,089   12,395 89,500     89,550 14,749 10,279    14,749   13,055 92,500    92,550 15,409 10,639    15,409   13,715
86,550     86,600 14,100 9,925     14,100   12,406 89,550     89,600 14,760 10,285    14,760   13,066 92,550    92,600 15,420 10,645    15,420   13,726
86,600     86,650 14,111 9,931     14,111   12,417 89,600     89,650 14,771 10,291    14,771   13,077 92,600    92,650 15,431 10,651    15,431   13,737
86,650     86,700 14,122 9,937     14,122   12,428 89,650     89,700 14,782 10,297    14,782   13,088 92,650    92,700 15,442 10,657    15,442   13,748
86,700     86,750 14,133 9,943     14,133   12,439 89,700     89,750 14,793 10,303    14,793   13,099 92,700    92,750 15,453 10,663    15,453   13,759
86,750     86,800 14,144 9,949     14,144   12,450 89,750     89,800 14,804 10,309    14,804   13,110 92,750    92,800 15,464 10,669    15,464   13,770
86,800     86,850 14,155 9,955     14,155   12,461 89,800     89,850 14,815 10,315    14,815   13,121 92,800    92,850 15,475 10,675    15,475   13,781
86,850     86,900 14,166 9,961     14,166   12,472 89,850     89,900 14,826 10,321    14,826   13,132 92,850    92,900 15,486 10,681    15,486   13,792
86,900     86,950 14,177 9,967     14,177   12,483 89,900     89,950 14,837 10,327    14,837   13,143 92,900    92,950 15,497 10,687    15,497   13,803
86,950     87,000 14,188 9,973     14,188   12,494 89,950     90,000 14,848 10,333    14,848   13,154 92,950    93,000 15,508 10,693    15,508   13,814
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

74                                                                                             Need more information or forms? Visit IRS.gov.

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                                 2024 Tax Table — Continued
If line 15                                         If line 15                                         If line 15
(taxable                 And you are—              (taxable                 And you are—              (taxable                   And you are—
income) is—                                        income) is—                                        income) is—
At     But        Single Married  Married  Head of At     But        Single Married  Married  Head of At        But    Single Married  Married  Head of 
least  less              filing    filing a        least  less              filing    filing a        least     less          filing    filing a 
       than              jointly * sepa-  house-          than              jointly * sepa-  house-             than          jointly * sepa-  house-
                                   rately hold                                        rately hold                                       rately hold
                         Your tax is—                                       Your tax is—                                         Your tax is—

      93,000                                             96,000                                             99,000
93,000     93,050 15,519 10,699    15,519   13,825 96,000     96,050 16,179 11,232    16,179   14,485 99,000    99,050 16,839    11,892 16,839   15,145
93,050     93,100 15,530 10,705    15,530   13,836 96,050     96,100 16,190 11,243    16,190   14,496 99,050    99,100 16,850    11,903 16,850   15,156
93,100     93,150 15,541 10,711    15,541   13,847 96,100     96,150 16,201 11,254    16,201   14,507 99,100    99,150 16,861    11,914 16,861   15,167
93,150     93,200 15,552 10,717    15,552   13,858 96,150     96,200 16,212 11,265    16,212   14,518 99,150    99,200 16,872    11,925 16,872   15,178
93,200     93,250 15,563 10,723    15,563   13,869 96,200     96,250 16,223 11,276    16,223   14,529 99,200    99,250 16,883    11,936 16,883   15,189
93,250     93,300 15,574 10,729    15,574   13,880 96,250     96,300 16,234 11,287    16,234   14,540 99,250    99,300 16,894    11,947 16,894   15,200
93,300     93,350 15,585 10,735    15,585   13,891 96,300     96,350 16,245 11,298    16,245   14,551 99,300    99,350 16,905    11,958 16,905   15,211
93,350     93,400 15,596 10,741    15,596   13,902 96,350     96,400 16,256 11,309    16,256   14,562 99,350    99,400 16,916    11,969 16,916   15,222
93,400     93,450 15,607 10,747    15,607   13,913 96,400     96,450 16,267 11,320    16,267   14,573 99,400    99,450 16,927    11,980 16,927   15,233
93,450     93,500 15,618 10,753    15,618   13,924 96,450     96,500 16,278 11,331    16,278   14,584 99,450    99,500 16,938    11,991 16,938   15,244
93,500     93,550 15,629 10,759    15,629   13,935 96,500     96,550 16,289 11,342    16,289   14,595 99,500    99,550 16,949    12,002 16,949   15,255
93,550     93,600 15,640 10,765    15,640   13,946 96,550     96,600 16,300 11,353    16,300   14,606 99,550    99,600 16,960    12,013 16,960   15,266
93,600     93,650 15,651 10,771    15,651   13,957 96,600     96,650 16,311 11,364    16,311   14,617 99,600    99,650 16,971    12,024 16,971   15,277
93,650     93,700 15,662 10,777    15,662   13,968 96,650     96,700 16,322 11,375    16,322   14,628 99,650    99,700 16,982    12,035 16,982   15,288
93,700     93,750 15,673 10,783    15,673   13,979 96,700     96,750 16,333 11,386    16,333   14,639 99,700    99,750 16,993    12,046 16,993   15,299
93,750     93,800 15,684 10,789    15,684   13,990 96,750     96,800 16,344 11,397    16,344   14,650 99,750    99,800 17,004    12,057 17,004   15,310
93,800     93,850 15,695 10,795    15,695   14,001 96,800     96,850 16,355 11,408    16,355   14,661 99,800    99,850 17,015    12,068 17,015   15,321
93,850     93,900 15,706 10,801    15,706   14,012 96,850     96,900 16,366 11,419    16,366   14,672 99,850    99,900 17,026    12,079 17,026   15,332
93,900     93,950 15,717 10,807    15,717   14,023 96,900     96,950 16,377 11,430    16,377   14,683 99,900    99,950 17,037    12,090 17,037   15,343
93,950     94,000 15,728 10,813    15,728   14,034 96,950     97,000 16,388 11,441    16,388   14,694 99,950 100,000   17,048    12,101 17,048   15,354

      94,000                                             97,000                                                                  
                                                                                                                       $100,000
94,000     94,050 15,739 10,819    15,739   14,045 97,000     97,050 16,399 11,452    16,399   14,705                  or over
94,050     94,100 15,750 10,825    15,750   14,056 97,050     97,100 16,410 11,463    16,410   14,716                  use the Tax
94,100     94,150 15,761 10,831    15,761   14,067 97,100     97,150 16,421 11,474    16,421   14,727                  Computation
94,150     94,200 15,772 10,837    15,772   14,078 97,150     97,200 16,432 11,485    16,432   14,738                  Worksheet
94,200     94,250 15,783 10,843    15,783   14,089 97,200     97,250 16,443 11,496    16,443   14,749                            
94,250     94,300 15,794 10,849    15,794   14,100 97,250     97,300 16,454 11,507    16,454   14,760
94,300     94,350 15,805 10,858    15,805   14,111 97,300     97,350 16,465 11,518    16,465   14,771
94,350     94,400 15,816 10,869    15,816   14,122 97,350     97,400 16,476 11,529    16,476   14,782
94,400     94,450 15,827 10,880    15,827   14,133 97,400     97,450 16,487 11,540    16,487   14,793
94,450     94,500 15,838 10,891    15,838   14,144 97,450     97,500 16,498 11,551    16,498   14,804
94,500     94,550 15,849 10,902    15,849   14,155 97,500     97,550 16,509 11,562    16,509   14,815
94,550     94,600 15,860 10,913    15,860   14,166 97,550     97,600 16,520 11,573    16,520   14,826
94,600     94,650 15,871 10,924    15,871   14,177 97,600     97,650 16,531 11,584    16,531   14,837
94,650     94,700 15,882 10,935    15,882   14,188 97,650     97,700 16,542 11,595    16,542   14,848
94,700     94,750 15,893 10,946    15,893   14,199 97,700     97,750 16,553 11,606    16,553   14,859
94,750     94,800 15,904 10,957    15,904   14,210 97,750     97,800 16,564 11,617    16,564   14,870
94,800     94,850 15,915 10,968    15,915   14,221 97,800     97,850 16,575 11,628    16,575   14,881
94,850     94,900 15,926 10,979    15,926   14,232 97,850     97,900 16,586 11,639    16,586   14,892
94,900     94,950 15,937 10,990    15,937   14,243 97,900     97,950 16,597 11,650    16,597   14,903
94,950     95,000 15,948 11,001    15,948   14,254 97,950     98,000 16,608 11,661    16,608   14,914

      95,000                                             98,000
95,000     95,050 15,959 11,012    15,959   14,265 98,000     98,050 16,619 11,672    16,619   14,925
95,050     95,100 15,970 11,023    15,970   14,276 98,050     98,100 16,630 11,683    16,630   14,936
95,100     95,150 15,981 11,034    15,981   14,287 98,100     98,150 16,641 11,694    16,641   14,947
95,150     95,200 15,992 11,045    15,992   14,298 98,150     98,200 16,652 11,705    16,652   14,958
95,200     95,250 16,003 11,056    16,003   14,309 98,200     98,250 16,663 11,716    16,663   14,969
95,250     95,300 16,014 11,067    16,014   14,320 98,250     98,300 16,674 11,727    16,674   14,980
95,300     95,350 16,025 11,078    16,025   14,331 98,300     98,350 16,685 11,738    16,685   14,991
95,350     95,400 16,036 11,089    16,036   14,342 98,350     98,400 16,696 11,749    16,696   15,002
95,400     95,450 16,047 11,100    16,047   14,353 98,400     98,450 16,707 11,760    16,707   15,013
95,450     95,500 16,058 11,111    16,058   14,364 98,450     98,500 16,718 11,771    16,718   15,024
95,500     95,550 16,069 11,122    16,069   14,375 98,500     98,550 16,729 11,782    16,729   15,035
95,550     95,600 16,080 11,133    16,080   14,386 98,550     98,600 16,740 11,793    16,740   15,046
95,600     95,650 16,091 11,144    16,091   14,397 98,600     98,650 16,751 11,804    16,751   15,057
95,650     95,700 16,102 11,155    16,102   14,408 98,650     98,700 16,762 11,815    16,762   15,068
95,700     95,750 16,113 11,166    16,113   14,419 98,700     98,750 16,773 11,826    16,773   15,079
95,750     95,800 16,124 11,177    16,124   14,430 98,750     98,800 16,784 11,837    16,784   15,090
95,800     95,850 16,135 11,188    16,135   14,441 98,800     98,850 16,795 11,848    16,795   15,101
95,850     95,900 16,146 11,199    16,146   14,452 98,850     98,900 16,806 11,859    16,806   15,112
95,900     95,950 16,157 11,210    16,157   14,463 98,900     98,950 16,817 11,870    16,817   15,123
95,950     96,000 16,168 11,221    16,168   14,474 98,950     99,000 16,828 11,881    16,828   15,134

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.                                                                                                     75

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2024 Tax Computation Worksheet—Line 16
        See the instructions for line 16 to see if you must use the worksheet below to figure your tax.
CAUTION!

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends 
and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter 
the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the 
appropriate line of the form or worksheet that you are completing.

Section A—Use if your filing status is Single. Complete the row below that applies to you.
                                                                                                                             Tax. 
                                                                                           (c)                              Subtract (d) from (c). Enter 
        Taxable income.                    (a)                    (b)                      Multiply    (d)                the result here and on the entry 
        If line 15 is—              Enter the amount from line 15 Multiplication amount     (a) by (b) Subtraction amount    space on line 16.
At least $100,000 but not over $100,525  $                         × 22% (0.22)          $              $  4,947.00        $
Over $100,525 but not over $191,950  $                             × 24% (0.24)          $              $  6,957.50        $
Over $191,950 but not over $243,725  $                             × 32% (0.32)          $              $ 22,313.50        $ 
Over $243,725 but not over $609,350  $                             × 35% (0.35)          $              $ 29,625.25        $
Over $609,350                        $                             × 37% (0.37)          $             $ 41,812.25         $

Section B—Use if your filing status is Married filing jointly   Qualifying surviving spouse.or              Complete the row below 
that applies to you.
                                                                                                                             Tax. 
                                                                                           (c)                            Subtract (d) from (c). Enter the 
        Taxable income.                    (a)                    (b)                      Multiply    (d)                  result here and on the entry 
        If line 15 is—              Enter the amount from line 15 Multiplication amount     (a) by (b) Subtraction amount    space on line 16.
At least $100,000 but not over $201,050  $                        × 22% (0.22)           $              $  9,894.00        $
Over $201,050 but not over $383,900  $                             × 24% (0.24)          $              $ 13,915.00        $
Over $383,900 but not over $487,450  $                             × 32% (0.32)          $              $ 44,627.00        $
Over $487,450 but not over $731,200  $                             × 35% (0.35)          $              $ 59,250.50        $
Over $731,200                        $                            × 37% (0.37)           $             $ 73,874.50         $

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
                                                                                                                             Tax. 
                                                                                           (c)                              Subtract (d) from (c). Enter 
        Taxable income.                    (a)                    (b)                      Multiply    (d)                the result here and on the entry 
        If line 15 is—              Enter the amount from line 15 Multiplication amount     (a) by (b) Subtraction amount    space on line 16.
At least $100,000 but not over $100,525  $                         × 22% (0.22)          $              $  4,947.00        $
Over $100,525 but not over $191,950  $                             × 24% (0.24)          $              $  6,957.50        $
Over $191,950 but not over $243,725  $                             × 32% (0.32)          $              $ 22,313.50        $
Over $243,725 but not over $365,600  $                             × 35% (0.35)          $              $ 29,625.25        $
Over $365,600                        $                            × 37% (0.37)           $             $ 36,937.25         $

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
                                                                                                                             Tax. 
                                                                                           (c)                              Subtract (d) from (c). Enter 
        Taxable income.                    (a)                    (b)                      Multiply    (d)                   the result here and on the 
        If line 15 is—              Enter the amount from line 15 Multiplication amount     (a) by (b) Subtraction amount    entry space on line 16.
At least $100,000 but not over $100,500  $                         × 22% (0.22)          $              $  6,641.00        $
Over $100,500 but not over $191,950  $                             × 24% (0.24)          $              $  8,651.00        $
Over $191,950 but not over $243,700  $                             × 32% (0.32)          $              $ 24,007.00        $
Over $243,700 but not over $609,350  $                             × 35% (0.35)          $              $ 31,318.00        $
Over $609,350                        $                            × 37% (0.37)           $             $ 43,505.00         $

76                                                                                         Need more information or forms? Visit IRS.gov.

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                                               The IRS Mission. Provide America's taxpayers top-quality service by helping them 
General                                        understand and meet their tax responsibilities and enforce the law with integrity and 
                                               fairness to all.
Information

                                               • Make sure your name and address              Form  8962.  For  tax  years  other  than 
Voter Registration                             are correct. Enter your (and your spou-        2020, you may have to repay excess ad-
Do  you  need  to  check  or  update  your     se's)  name  in  the  same  order  as  shown   vance  payments,  even  if  someone  else 
voter registration? Visit Vote.gov to con-     on your last return.                           enrolled  you,  your  spouse,  or  your  de-
firm with your state election office.          • If you live in an apartment, be sure         pendent  in  the  Marketplace  coverage. 
                                               to  include  your  apartment  number  in       Excess advance payments may also have 
                                               your address.                                  to be repaid if you enrolled someone in 
How To Avoid Common 
                                               • If you are taking the standard de-           Marketplace  coverage,  you  don't  claim 
Mistakes                                       duction, see the instructions for line 12      that  individual  as  a  dependent,  and  no 
Mistakes can delay your refund or result       to  be  sure  you  entered  the  correct       one else claims that individual as a de-
in notices being sent to you. One of the       amount.                                        pendent. See the instructions for Sched-
best ways to file an accurate return is to     • If you received capital gain distri-         ule  2,  line  1a,  and  the  Instructions  for 
file electronically. Tax software does the     butions  but  weren't  required  to  file      Form  8962.  You  or  whoever  enrolled 
math  for  you  and  will  help  you  avoid    Schedule D, make sure you checked the          you should have received Form 1095-A 
mistakes. Direct File and Free File pro-       box on line 7.                                 from  the  Marketplace  with  information 
vide eligible taxpayers the ability to file    • If you are taking the EIC, be sure           about who was covered and any advance 
their  taxes  electronically  for  free.  See  you used the correct column of the EIC         payments of the premium tax credit.
IRS.gov/DirectFile and IRS.gov/FreeFile        Table for your filing status and the num-
for details and to see if you are eligible.    ber of qualifying children you have who        Innocent Spouse Relief
• File your return on a standard size          have valid SSNs.
sheet  of  paper.  Cutting  the  paper  may    • Remember  to  sign  and  date  Form          Generally, both you and your spouse are 
cause  problems  in  processing  your  re-     1040 or 1040-SR and enter your occupa-         each  responsible  for  paying  the  full 
turn.                                          tion(s).                                       amount of tax, interest, and penalties on 
• Make sure you entered the correct            • Attach your Form(s) W-2 and oth-             your  joint  return.  However,  you  may 
name and social security number (SSN)          er required forms and schedules. Put all       qualify for relief from liability for tax on 
for each dependent you claim in the   De-      forms and schedules in the proper order.       a  joint  return  if  (a)  there  is  an  under-
pendents  section.  Check  that  each  de-     See Assemble Your Return, earlier.             statement  of  tax  because  your  spouse 
pendent's name and SSN agrees with the         • If you owe tax and are paying by             omitted income or claimed false deduc-
dependent’s  social  security  card.  For      check or money order, be sure to include       tions  or  credits;  (b)  you  are  divorced, 
each child under age 17 who is a quali-        all the required information on your pay-      separated, or no longer living with your 
fying  child  for  the  child  tax  credit  or ment. See the instructions for line 37 for     spouse; or (c) given all the facts and cir-
each  dependent  who  qualifies  you  for      details.                                       cumstances,  it  wouldn't  be  fair  to  hold 
the  credit  for  other  dependents,  make     • Make sure to check Where Do You              you  liable  for  the  tax.  You  may  also 
sure you checked the appropriate box in        File?  before  mailing  your  return.  Over    qualify for relief if you were a married 
column (4) of the Dependents section.          the  next  several  years,  the  IRS  will  be resident  of  a  community  property  state 
• Check  your  math,  especially  for          reducing the number of paper tax return        but didn't file a joint return and are now 
the child tax credit, earned income credit     processing  sites.  Because  of  this,  you    liable  for  an  unpaid  or  understated  tax. 
(EIC),  taxable  social  security  benefits,   may need to mail your return to a differ-      File  Form  8857  to  request  relief.  In 
total  income,  itemized  deductions  or       ent address than you have in the past.         some cases, Form 8857 may need to be 
standard  deduction,  taxable  income,  to-    • Don’t  file  more  than  one  original       filed within 2 years of the date on which 
tal tax, federal income tax withheld, and      return  for  the  same  year,  even  if  you   the IRS first attempted to collect the tax 
refund or amount you owe.                      haven't  gotten  your  refund  or  haven't     from  you.  Don’t  file  Form  8857  with 
• Be sure you used the correct meth-           heard from the IRS since you filed. Fil-       your Form 1040 or 1040-SR. For more 
od  to  figure  your  tax.  See  the  instruc- ing more than one original return for the      information,  see  Pub.  971  and  Form 
tions for line 16.                             same year, or sending in more than one         8857,  or  you  can  call  the  Innocent 
• Be  sure  to  enter  your  SSN  in  the      copy of the same return (unless we ask         Spouse office toll free at 855-851-2009.
space provided on page 1 of Form 1040          you to do so), could delay your refund.
or 1040-SR. If you are married filing a        • Make sure that if you, your spouse 
joint or separate return, also enter your      with whom you are filing a joint return, 
spouse's SSN. Be sure to enter your SSN        or your dependent was enrolled in Mar-
in  the  space  next  to  your  name.  Check   ketplace  coverage,  and  advance  pay-
that your name and SSN agree with your         ments  of  the  premium  tax  credit  were 
social security card.                          made  for  the  coverage,  that  you  attach 

                                                                                                                                 77

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If your SSN has been lost or stolen or (877-438-4338). If you have been the
Income Tax Withholding you suspect you are a victim of tax-rela- victim of identity theft, see
and Estimated Tax ted identity theft, visit IRS.gov/ www.IdentityTheft.gov and Pub. 5027.
IdentityTheft to learn what steps you People who are deaf, hard of hearing, or
Payments for 2025 should take. have a speech disability and who have
access to TTY/TDD equipment can call
You can use the Tax Victims of identity theft who are ex-
866-653-4261.
TIP Withholding Estimator instead periencing economic harm or a systemic
of Pub. 505 or the worksheets problem, or are seeking help in resolv- Visit IRS.gov and enter “identity
included with Form W-4 or W-4P to de- ing tax problems that haven't been re- theft” in the search box to learn more
termine whether you need to have your solved through normal channels, may be about identity theft and how to reduce
withholding increased or decreased. eligible for Taxpayer Advocate Service your risk.
In general, you don’t have to make (TAS) assistance. You can reach TAS by You can report a phone scam to the
estimated tax payments if you expect calling the National Taxpayer Advocate Treasury Inspector General for Tax Ad-
that your 2025 Form 1040 or 1040-SR helpline at 877-777-4778. People who ministration at IRS Impersonation Scam
will show a tax refund or a tax balance are deaf, hard of hearing, or have a Reporting or the FTC using the FTC
due of less than $1,000. If your total es- speech disability and who have access to Complaint Assistant at FTC.gov. Add
timated tax for 2025 is $1,000 or more, TTY/TDD equipment can call “IRS Telephone Scam” in the notes.
see Form 1040-ES and Pub. 505 for a 800-829-4059. Deaf or hard-of-hearing
worksheet you can use to see if you have individuals can also contact the IRS
How Do You Make a Gift
to make estimated tax payments. For through Telecommunications Relay
more details, see Pub. 505. Services at FCC.gov/TRS. To Reduce Debt Held By
Protect yourself from suspicious the Public?
emails, texts, and social media mes- If you wish to do so, go to Pay.gov and
Secure Your Tax sages, phishing schemes, and phone make a contribution by credit card, debit
Records From Identity scams. Phishing is the creation and use card, PayPal, checking account, or sav-
of emails, texts, social media messages,
Theft ings account. If you prefer, you can
and websites designed to mimic legiti- make a check payable to the “Bureau of
All taxpayers can now apply for mate business communication and web- the Fiscal Service” and send it to: Bu-
TIP an Identity Protection PIN (IP sites. The most common form is sending reau of the Fiscal Service, Attn: Depart-
PIN). Go to IRS.gov/ an email to a user falsely claiming to be ment G, P.O. Box 2188, Parkersburg,
GetAnIPPIN to request an IP PIN an established legitimate enterprise in an WV 26106-2188. Or you can enclose
through your online account, file Form attempt to scam the user into surrender- the check with your income tax return
15227 if your AGI on your last filed re- ing private information that will be used when you file. In the memo section of
turn is less than $79,000 ($158,000 if for identity theft. the check, make a note that it is a gift to
married filing jointly), or make an ap- The IRS doesn't initiate contact with reduce the debt held by the public. Don’t
pointment to visit a Taxpayer Assistance or request detailed personal information add your gift to any tax you may owe.
Center. from taxpayers via emails, texts, or so- See the instructions for line 37 for de-
Identity theft occurs when someone cial media messages. Also, the IRS tails on how to pay any tax you owe. For
uses your personal information, such as doesn't ask taxpayers for the PIN num- information on how to make this type of
your name, social security number bers, passwords, or similar secret access gift online, go to TreasuryDirect.gov/
(SSN), or other identifying information, information for their credit card, bank, Help-Center/Public-Debt-FAQs/
without your permission to commit or other financial accounts. #DebtFinance and click on “How do
you make a contribution to reduce the
fraud or other crimes. An identity thief If you receive an unsolicited email debt?”
may use your SSN to get a job or may claiming to be from the IRS, forward the
file a tax return using your SSN to re- message to phishing@irs.gov. For more You may be able to deduct this
ceive a refund. information, go to IRS.gov/Phishing. TIP gift on your 2025 tax return.
To reduce your risk: You may also report misuse of the IRS
• Protect your SSN, name, logo, forms, or other IRS property
• Ensure your employer is protecting to the Treasury Inspector General for How Long Should
your SSN, and Tax Administration toll free at
• Be careful when choosing a tax re- 800-366-4484. People who are deaf, Records Be Kept?
turn preparer. hard of hearing, or have a speech disa- Keep a copy of your tax return, work-
bility and who have access to TTY/TDD sheets you used, and records of all items
If your tax records are affected by equipment can call 800-877-8339. You appearing on it (such as Forms W-2 and
identity theft and you receive a notice can report suspicious emails, texts, and 1099) until the statute of limitations runs
from the IRS, respond right away to the social media messages to the Federal out for that return. Usually, this is 3
name and phone number printed on the Trade Commission (FTC) at ftc.gov/ years from the date the return was due or
IRS notice or letter. For more informa- complaint. You can contact them at filed or 2 years from the date the tax was
tion, see Pub. 5027. www.ftc.gov/idtheft or 877-IDTHEFT paid, whichever is later. You should

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keep some records longer. For example,         return to the address that applies to you      online  federal  tax  preparation,  e-filing, 
keep  property  records  (including  those     in the latest Form 1040 and 1040-SR in-        and direct deposit or payment options.
on your home) as long as they are nee-         structions. For example, if you are filing      • VITA. The Volunteer Income Tax 
ded to figure the basis of the original or     a 2021 return in 2025, use the address at      Assistance  (VITA)  program  offers  free 
replacement  property.  For  more  details,    the  end  of  these  instructions.  However,   tax help to people with low-to-moderate 
see chapter 1 of Pub. 17.                      if you got an IRS notice, mail the return      incomes,  persons  with  disabilities,  and 
                                               to the address in the notice.                  limited-English-speaking taxpayers who 
Amended Return                                                                                need  help  preparing  their  own  tax  re-
File  Form  1040-X  to  change  a  return      How To Get Tax Help                            turns. Go to IRS.gov/VITA, download the 
                                                                                              free IRS2Go app, or call 800-906-9887 
you  already  filed.  Generally,  to  timely   If you have questions about a tax issue;       for information on free tax return prepa-
claim a refund on your amended return,         need  help  preparing  your  tax  return;  or  ration.
Form  1040-X  must  be  filed  within  3       want  to  download  free  publications,             TCE. The Tax Counseling for the 
years  after  the  date  the  original  return forms, or instructions, go to IRS.gov to        •
                                                                                              Elderly  (TCE)  program  offers  free  tax 
was filed or within 2 years after the date     find  resources  that  can  help  you  right   help for all taxpayers, particularly those 
the tax was paid, whichever is later. But      away.                                          who are 60 years of age and older. TCE 
you  may  have  more  time  to  file  Form     Preparing and filing your tax return.          volunteers specialize in answering ques-
1040-X  if  you  live  in  a  federally  de-   After receiving all your wage and earn-        tions about pensions and retirement-rela-
clared disaster area or you are physically     ings  statements  (Forms  W-2,  W-2G,          ted  issues  unique  to  seniors.  Go  to 
or  mentally  unable  to  manage  your  fi-    1099-R,  1099-MISC,  1099-NEC,  etc.);         IRS.gov/TCE  or  download  the  free 
nancial affairs. See Pub. 556 for details.     unemployment compensation statements           IRS2Go app for information on free tax 
You can file Form 1040-X electroni-            (by mail or in a digital format) or other      return preparation.
cally  with  tax  filing  software  to  amend  government  payment  statements  (Form          • MilTax.  Members  of  the  U.S. 
Forms 1040 and 1040-SR. See  IRS.gov/          1099-G); and interest, dividend, and re-       Armed  Forces  and  qualified  veterans 
Filing/Amended-Return-Frequently-              tirement  statements  from  banks  and  in-    may  use  MilTax,  a  free  tax  service  of-
Asked-Questions for more information.          vestment firms (Forms 1099), you have          fered  by  the  Department  of  Defense 
                                               several  options  to  choose  from  to  pre-   through  Military  OneSource.  For  more 
Use the Where's My Amended Return              pare  and  file  your  tax  return.  You  can  information,  go  to       MilitaryOneSource 
application on IRS.gov to track the sta-       prepare  the  tax  return  yourself,  see  if  (MilitaryOneSource.mil/MilTax).
tus of your amended return. It can take        you  qualify  for  free  tax  preparation,  or  Also,  the  IRS  offers  Free  Fillable 
up to 3 weeks from the date you mailed         hire  a  tax  professional  to  prepare  your  Forms,  which  can  be  completed  online 
it to show up in our system.                   return.                                        and then e-filed regardless of income.
                                               Free  options  for  tax  preparation.          Using  online  tools  to  help  prepare 
Need a Copy of Your Tax                        Your  options  for  preparing  and  filing     your  return. Go  to       IRS.gov/Tools  for 
Return Information?                            your return online or in your local com-       the following.
                                               munity,  if  you  qualify,  include  the  fol-
Tax  return  transcripts  are  free  and  are                                                  • IRS.gov/DirectFile offers an Eligi-
                                               lowing.
generally  used  to  validate  income  and                                                    bility Checker to help you determine if 
tax  filing  status  for  mortgage  applica-   • Direct File. Direct File is a perma-         Direct  File  is  the  right  choice  for  your 
tions,  student  and  small  business  loan    nent option to file individual federal tax     tax filing needs.
applications, and during tax return prep-      returns  online—for  free—directly  and         • The    Earned  Income  Tax  Credit 
aration. To get a free transcript:             securely with the IRS. Direct File is an       Assistant (IRS.gov/EITCAssistant) deter-
• Access  your  online  account  at            option  for  taxpayers  in  participating      mines  if  you’re  eligible  for  the  earned 
IRS.gov/Account,                               states who have relatively simple tax re-      income credit (EIC).
• Visit IRS.gov/Transcript,                    turns  reporting  certain  types  of  income    • The     Online  EIN  Application 
• Use Form 4506-T or 4506T-EZ, or              and claiming certain credits and deduc-        (IRS.gov/EIN) helps you get an employ-
• Call us at 800-908-9946.                     tions. While Direct File doesn't prepare       er  identification  number  (EIN)  at  no 
                                               state returns, if you live in a participat-    cost.
If you need a copy of your actual tax          ing  state,  Direct  File  guides  you  to  a   • The    Tax  Withholding  Estimator 
return, use Form 4506. There is a fee for      state-supported tool you can use to pre-       (IRS.gov/W4App) makes it easier for you 
each  return  requested.  See  Form  4506      pare  and  file  your  state  tax  return  for to  estimate  the  federal  income  tax  you 
for the current fee. If your main home,        free. Go to IRS.gov/DirectFile for more        want  your  employer  to  withhold  from 
principal  place  of  business,  or  tax  re-  information,  program  updates,  and  fre-     your paycheck. This is tax withholding. 
cords are located in a federally declared      quently asked questions.                       See  how  your  withholding  affects  your 
disaster area, this fee will be waived.         Free  File.  This  program  lets  you         refund, take-home pay, or tax due.
                                               •
                                               prepare and file your federal individual        • The   First-Time  Homebuyer  Credit 
Past Due Returns                               income tax return for free using software      Account  Look-up  (IRS.gov/HomeBuyer    ) 
If  you  or  someone  you  know  needs  to     or  Free  File  Fillable  Forms.  However,     tool provides information on your repay-
file  past  due  tax  returns,  go  to Filing  state tax preparation may not be availa-       ments and account balance.
past  due  returns  or IRS.gov/Individuals     ble  through  Free  File.  Go  to IRS.gov/      • The       Sales         Tax Deduction 
for help in filing those returns. Send the     FreeFile  to  see  if  you  qualify  for  free Calculator  (IRS.gov/SalesTax)  figures 

                                                                                                                                      79

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the amount you can claim if you itemize Business tax account. If you are a sole ceive certain types of written corre-
deductions on Schedule A (Form 1040). proprietor, a partnership, or an S corpo- spondence in the following formats.
Getting answers to your tax ration, you can view your tax informa- • Standard Print.
questions. On IRS.gov, you can tion on record with the IRS and do more • Large Print.
get up-to-date information on with a business tax account. Go to • Braille.
current events and changes in tax law. IRS.gov/businessaccount for more infor- • Audio (MP3).
mation. • Plain Text File (TXT).
• IRS.gov/Help: A variety of tools to • Braille Ready File (BRF).
help you get answers to some of the IRS social media. Go to IRS.gov/
most common tax questions. SocialMedia to see the various social Disasters. Go to IRS.gov/DisasterRelief
• IRS.gov/ITA: The Interactive Tax media tools the IRS uses to share the lat- to review the available disaster tax re-
Assistant, a tool that will ask you ques- est information on tax changes, scam lief.
tions and, based on your input, provide alerts, initiatives, products, and services. Getting tax forms and publications.
answers on a number of tax topics. At the IRS, privacy and security are our Go to IRS.gov/Forms to view, download,
• IRS.gov/Forms: Find forms, in- highest priority. We use these tools to or print all the forms, instructions, and
structions, and publications. You will share public information with you. publications you may need. Or, you can
find details on the most recent tax Don’t post your social security number go to IRS.gov/OrderForms to place an
changes and interactive links to help you (SSN) or other confidential information order.
find answers to your questions. on social media sites. Always protect Mobile-friendly forms. You'll need an
• You may also be able to access tax your identity when using any social net- IRS Online Account (OLA) to complete
information in your e-filing software. working site. mobile-friendly forms that require signa-
The following IRS YouTube channels tures. You'll have the option to submit
Need someone to prepare your tax re- provide short, informative videos on your form(s) online or download a copy
turn? There are various types of tax re- various tax-related topics in English, for mailing. You'll need scans of your
turn preparers, including enrolled Spanish, and ASL. documents to support your submission.
agents, certified public accountants • Youtube.com/irsvideos. Go to IRS.gov/MobileFriendlyForms for
(CPAs), accountants, and many others • Youtube.com/irsvideosmultilingua. more information.
who don’t have professional credentials. • Youtube.com/irsvideosASL. Getting tax publications and instruc-
If you choose to have someone prepare
Online tax information in other lan- tions in eBook format. Download and
your tax return, choose that preparer
guages. You can find information on view most tax publications and instruc-
wisely. A paid tax preparer is:
IRS.gov/MyLanguage if English isn’t tions (including the Instructions for
• Primarily responsible for the over-
your native language. Form 1040) on mobile devices as
all substantive accuracy of your return,
• Required to sign the return, and Free Over-the-Phone Interpreter eBooks at IRS.gov/eBooks.
• Required to include their preparer (OPI) Service. The IRS is committed to IRS eBooks have been tested using
tax identification number (PTIN). serving taxpayers with limited-English Apple's iBooks for iPad. Our eBooks
proficiency (LEP) by offering OPI serv- haven’t been tested on other dedicated
Although the tax preparer al- ices. The OPI Service is a federally fun- eBook readers, and eBook functionality
! ways signs the return, you're ul- ded program and is available at Taxpay- may not operate as intended.
CAUTION timately responsible for provid-
er Assistance Centers (TACs), most IRS Access your online account (individu-
ing all the information required for the offices, and every VITA/TCE tax return al taxpayers only). Go to IRS.gov/
preparer to accurately prepare your re- site. The OPI Service is accessible in Account to securely access information
turn and for the accuracy of every item more than 350 languages. about your federal tax account.
reported on the return. Anyone paid to
Accessibility Helpline available for
prepare tax returns for others should • View the amount you owe and a
taxpayers with disabilities. Taxpayers breakdown by tax year.
have a thorough understanding of tax
matters. For more information on how • See payment plan details or apply
who need information about accessibili-
ty services can call 833-690-0598. The for a new payment plan.
to choose a tax preparer, go to Tips for
Choosing a Tax Preparer on IRS.gov. • Make a payment or view 5 years of
Accessibility Helpline can answer ques-
tions related to current and future acces- payment history and any pending or
sibility products and services available scheduled payments.
Employers can register to use Busi- in alternative media formats (for exam- • Access your tax records, including
ness Services Online. The Social Se- ple, braille, large print, audio, etc.). The key data from your most recent tax re-
curity Administration (SSA) offers on- Accessibility Helpline does not have ac- turn, and transcripts.
line service at SSA.gov/employer for cess to your IRS account. For help with • View digital copies of select noti-
fast, free, and secure W-2 filing options tax law, refunds, or account-related is- ces from the IRS.
to CPAs, accountants, enrolled agents, sues, go to IRS.gov/LetUsHelp. • Approve or reject authorization re-
and individuals who process Form W-2, quests from tax professionals.
Wage and Tax Statement; and Form Alternative media preference. Form
W-2c, Corrected Wage and Tax State- 9000, Alternative Media Preference, or • View your address on file or man-
ment. Form 9000(SP) allows you to elect to re- age your communication preferences.

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Get a transcript of your return. With an IP PIN, it prevents someone else What if I can’t pay now? Go to
an online account, you can access a vari- from filing a tax return with your SSN. IRS.gov/Payments for more information
ety of information to help you during the To learn more, go to IRS.gov/IPPIN. about your options.
filing season. You can get a transcript, Ways to check on the status of your • Apply for an online payment
review your most recently filed tax re-refund. agreement (IRS.gov/OPA ) to meet your
turn, and get your adjusted gross in- • Go to IRS.gov/Refunds. tax obligation in monthly installments if
come. Create or access your online ac- • Download the official IRS2Go app you can’t pay your taxes in full today.
count at IRS.gov/Account. to your mobile device to check your re- Once you complete the online process,
Tax Pro Account. This tool lets your fund status. you will receive immediate notification
tax professional submit an authorization • Call the automated refund hotline of whether your agreement has been ap-
request to access your individual taxpay- at 800-829-1954. proved.
er IRS OLA. For more information, go The IRS can’t issue refunds be- • Use the Offer in Compromise Pre-
Qualifier to see if you can settle your tax
to IRS.gov/TaxProAccount. ! fore mid-February for returns debt for less than the full amount you
Using direct deposit. The safest and CAUTION that claimed the EIC or the ad-
owe. For more information on the Offer
easiest way to receive a tax refund is to ditional child tax credit (ACTC). This
in Compromise program, go to IRS.gov/
e-file and choose direct deposit, which applies to the entire refund, not just the
OIC.
securely and electronically transfers portion associated with these credits.
your refund directly into your financial Filing an amended return. Go to
account. Direct deposit also avoids the Making a tax payment. Payments of IRS.gov/Form1040X for information and
possibility that your check could be lost, U.S. tax must be remitted to the IRS in updates.
stolen, destroyed, or returned undeliver- U.S. dollars. Digital assets are not ac- Checking the status of your amended
able to the IRS. Eight in 10 taxpayers cepted. Go to IRS.gov/Payments for in- return. Go to IRS.gov/WMAR to track
use direct deposit to receive their re- formation on how to make a payment the status of Form 1040-X amended re-
funds. If you don’t have a bank account, using any of the following options. turns.
go to IRS.gov/DirectDeposit for more • IRS Direct Pay: Pay your individu-
information on where to find a bank or al tax bill or estimated tax payment di- It can take up to 3 weeks from
credit union that can open an account rectly from your checking or savings ac- ! the date you filed your amended
online. count at no cost to you. CAUTION return for it to show up in our
Reporting and resolving your tax-re- • Debit Card, Credit Card, or system, and processing it can take up to
Digital Wallet: Choose an approved pay- 16 weeks.
lated identity theft issues. ment processor to pay online or by
Understanding an IRS notice or letter
• Tax-related identity theft happens phone.
you’ve received. Go to IRS.gov/Notices
when someone steals your personal in- Electronic Funds Withdrawal:
formation to commit tax fraud. Your tax- • to find additional information about re-
Schedule a payment when filing your
sponding to an IRS notice or letter.
es can be affected if your SSN is used to federal taxes using tax return prepara-
file a fraudulent return or to claim a re- tion software or through a tax professio- IRS Document Upload Tool. You may
fund or credit. nal. be able use the Document Upload Tool
• The IRS doesn’t initiate contact Electronic Federal Tax Payment to respond digitally to eligible IRS noti-
with taxpayers by email, text messages •
System: This is the best option for busi- ces and letters by securely uploading re-
(including shortened links), telephone nesses. Enrollment is required. quired documents online through
calls, or social media channels to request Check or Money Order: Mail your IRS.gov. For more information, go to
or verify personal or financial informa- •
payment to the address listed on the no- IRS.gov/DUT.
tion. This includes requests for personal tice or instructions. Schedule LEP. You can use Sched-
identification numbers (PINs), pass- Cash: You may be able to pay your ule LEP (Form 1040), Request for
words, or similar information for credit •
taxes with cash at a participating retail Change in Language Preference, to state
cards, banks, or other financial accounts. store. a preference to receive notices, letters,
• Go to IRS.gov/IdentityTheft, the Same-Day Wire: You may be able or other written communications from
IRS Identity Theft Central webpage, for •
to do same-day wire from your financial the IRS in an alternative language. You
information on identity theft and data se- institution. Contact your financial insti- may not immediately receive written
curity protection for taxpayers, tax pro- tution for availability, cost, and time communications in the requested lan-
fessionals, and businesses. If your SSN frames. guage. The IRS’s commitment to LEP
has been lost or stolen or you suspect taxpayers is part of a multi-year timeline
you’re a victim of tax-related identity Note. The IRS uses the latest encryp- that began providing translations in
theft, you can learn what steps you tion technology to ensure that the elec- 2023. You will continue to receive com-
should take. tronic payments you make online, by munications, including notices and let-
• Get an Identity Protection PIN (IP phone, or from a mobile device using ters, in English until they are translated
PIN). IP PINs are six-digit numbers as- the IRS2Go app are safe and secure. to your preferred language.
signed to taxpayers to help prevent the Paying electronically is quick, easy, and
Contacting your local TAC. Keep in
misuse of their SSNs on fraudulent fed- faster than mailing in a check or money
mind, many questions can be answered
eral income tax returns. When you have order.

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on IRS.gov without visiting a TAC. Go Interest 1% of the unpaid amount for each
to IRS.gov/LetUsHelp for the topics peo- month or part of a month the tax isn't
We will charge you interest on taxes not
ple ask about most. If you still need paid. The penalty can be as much as
paid by their due date, even if an exten-
help, TACs provide tax help when a tax 25% of the unpaid amount. It applies to
sion of time to file is granted. We will
issue can’t be handled online or by any unpaid tax on the return. This penal-
also charge you interest on penalties im-
phone. All TACs now provide service by ty is in addition to interest charges on
posed for failure to file, negligence,
appointment, so you’ll know in advance late payments.
fraud, substantial or gross valuation mis-
that you can get the service you need Frivolous return. In addition to any
statements, substantial understatements
without long wait times. Before you vis- other penalties, the law imposes a penal-
of tax, and reportable transaction under-
it, go to IRS.gov/TACLocator to find the ty of $5,000 for filing a frivolous return.
statements. Interest is charged on the
nearest TAC and to check hours, availa- A frivolous return is one that doesn't
penalty from the due date of the return
ble services, and appointment options. contain information needed to figure the
(including extensions).
Or, on the IRS2Go app, under the Stay correct tax or shows a substantially in-
Connected tab, choose the Contact Us Penalties correct tax because you take a frivolous
option and click on “Local Offices.” position or desire to delay or interfere
Late filing. If you don’t file your return
by the due date (including extensions), with the tax laws. This includes altering
Interest and Penalties the penalty is usually 5% of the amount or striking out the preprinted language
You don’t have to figure the amount of due for each month or part of a month above the space where you sign. For a
any interest or penalties you may owe. your return is late, unless you have a list of positions identified as frivolous,
We will send you a bill for any amount reasonable explanation. If you have a see Notice 2010-33, 2010-17 I.R.B. 609,
due. reasonable explanation for filing late, in- available at IRS.gov/irb/
clude it with your return. The penalty 2010-17_IRB#NOT-2010-33.
If you choose to include interest or can be as much as 25% of the tax due. Other. Other penalties can be imposed
penalties (other than the estimated tax The penalty is 15% per month, up to a for, among other things, negligence,
penalty) with your payment, identify and maximum of 75%, if the failure to file is substantial understatement of tax, re-
enter the amount in the bottom margin fraudulent. If your return is more than portable transaction understatements, fil-
of Form 1040 or 1040-SR, page 2. Don’t 60 days late, the minimum penalty will ing an erroneous refund claim, and
include interest or penalties (other than be $510 or the amount of any tax you fraud. Criminal penalties may be im-
the estimated tax penalty) in the amount owe, whichever is smaller. posed for willful failure to file, tax eva-
you owe on line 37. For more informa- Late payment of tax. If you pay your sion, making a false statement, or identi-
tion on the estimated tax penalty, see taxes late, the penalty is usually 12 / of ty theft. See Pub. 17 for details on some
Line 38, earlier. of these penalties.

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Refund Information

              To  check  the  status         Where's  My  Refund  will  provide  an         Refund  information  is  also  available 
              of  your  refund,  go          actual personalized refund date as soon        in  Spanish  at IRS.gov/Spanish  and 
              to IRS.gov/Refunds             as the IRS processes your tax return and       800-829-1954.
or use the free IRS2Go app, 24 hours a       approves your refund.
day,  7  days  a  week.  Information  about 
                                                    Updates  to  refund  status  are 
your  refund  will  generally  be  available 
                                             TIP    made  once  a  day—usually  at 
within  24  hours  after  the  IRS  receives 
                                                    night.
your e-filed return or 4 weeks after you 
mail  a  paper  return.  But  if  you  filed        If  you  don’t  have  Internet  ac-
Form  8379  with  your  return,  allow  14          cess, you      can call 
weeks (11 weeks if you filed electroni-             800-829-1954,  24  hours  a  day, 
cally)  before  checking  your  refund  sta- 7 days a week, for automated refund in-
tus.                                         formation. Our phone and walk-in assis-
The  IRS  can’t  issue  refunds  before      tors  can  research  the  status  of  your  re-
mid-February  2025  for  returns  that       fund  only  if  it's  been  21  days  or  more 
claim  the  earned  income  credit  or  the  since  you  filed  electronically  or  more 
additional  child  tax  credit.  This  delay than 6 weeks since you mailed your pa-
applies to the entire refund, not just the   per return.
portion associated with these credits.
                                             Don’t  send  in  a  copy  of  your  return 
      To  use Where's  My  Refund,           unless asked to do so.
      have a copy of your tax return 
      handy.  You  will  need  to  enter     To  get  a  refund,  you  must  generally 
the following information from your re-      file your return within 3 years from the 
turn:                                        date the return was due (including exten-
                                             sions).
• Your social security number (or in-
dividual  taxpayer  identification  num-     Where's  My  Refund  doesn't  track  re-
ber),                                        funds  that  are  claimed  on  an  amended 
• Your filing status, and                    tax return.
• The exact whole dollar amount of 
your refund.

                                                                                                                           83

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Instructions for Schedule 1

Additional Income and Adjustments to Income

on your return depending on the nature
of the transactions.
General Instructions Additional Income
If you received a Form 1099-K
Use Schedule 1 to report income or ad- TIP for a personal item that you
justments to income that can’t be en- sold at a gain, don't report this Line 1
tered directly on Form 1040, 1040-SR, amount in the entry space at the top of
or 1040-NR. Schedule 1; instead report it as you Taxable Refunds, Credits, or
Additional income is entered on would report any other capital gain on Offsets of State and Local
Schedule 1, Part I. The amount on Form 8949 and Schedule D. Income Taxes
line 10 of Schedule 1 is entered on Form Example–Incorrect Form 1099-K. None of your refund is taxable
1040, 1040-SR, or 1040-NR, line 8. You received a Form 1099-K that incor- TIP if, in the year you paid the tax,
Adjustments to income are entered on rectly showed $800 of payments to you you either (a) didn't itemize de-
Schedule 1, Part II. The amount on in box 1(a). You would enter $800 in the ductions, or (b) elected to deduct state
line 26 is entered on Form 1040, entry space at the top of Schedule 1. and local general sales taxes instead of
1040-SR, or 1040-NR, line 10. Example–Personal item sold at a state and local income taxes.
loss. You bought a couch for $1,000 and If you received a refund, credit, or
Form(s) 1099-K sold it through a third-party vendor for offset of state or local income taxes in
If, for tax year 2024, you received a $700, which was reported in box 1(a) of 2024, you may be required to report this
Form(s) 1099-K that shows payments your Form 1099-K. You would enter amount. If you didn't receive a Form
that were included in error (for example, $700 in the entry space at the top of 1099-G, check with the government
money for gifts or reimbursements) or Schedule 1. agency that made the payments to you.
for personal items that you sold at a loss Example–Personal items sold at a Your 2024 Form 1099-G may have been
(for example, an old refrigerator), enter loss and a gain. In addition to selling made available to you only in an elec-
the amount that was included in error or your couch for $700, you also sold a tronic format, and you will need to get
for personal items sold at a loss in the handbag that you bought for $800 and instructions from the agency to retrieve
entry space at the top of Schedule 1. sold for $1,200. Your Form 1099-K this document. Report any taxable re-
• If the entire amount reported to shows $1,900 in box 1(a). You would fund you received even if you didn't re-
you on Form(s)1099-K was in error or enter $700 in the entry space at the top ceive Form 1099-G.
for personal items sold at a loss, enter of Schedule 1 for your loss on selling
If you chose to apply part or all of the
the total amount from Form(s) 1099-K, the couch and the remaining $400 of
refund to your 2024 estimated state or
box 1(a), in the entry space at the top of gain from the sale of the handbag would
local income tax, the amount applied is
Schedule 1. be reported as capital gain on Form
treated as received in 2024. If the refund
• If only some of the amount 8949 and Schedule D.
reported to you on Form(s) 1099-K in was for a tax you paid in 2023 and you
Example–Multiple incorrect
box 1(a) was in error or for personal deducted state and local income taxes on
Form(s) 1099-K. You received a Form
items sold at a loss, only enter the your 2023 Schedule A, use the State and
1099-K that incorrectly showed $800 of
amount that was in error or for personal Local Income Tax Refund Worksheet in
payments to you in box 1(a). You also
items sold at a loss in the entry space at these instructions to see if any of your
received a Form 1099-K that reported
the top of Schedule 1. The remaining refund is taxable.
$6,000 in box 1(a) but $700 of that
amounts reported to you on Form(s) Exception. See Itemized Deduction Re-
amount was reported in error. You
1099-K should be reported elsewhere on coveries in Pub. 525 instead of using the
would enter $1,500 in the entry space at
your return depending on the nature of State and Local Income Tax Refund
the top of Schedule 1. The remaining
the transactions. Worksheet in these instructions if any of
$5,300 should be reported elsewhere on
• If you received more than one the following applies.
your return depending on the nature of
incorrect Form(s) 1099-K, with amounts 1. You received a refund in 2024
the transactions.
reported in error or for personal items that is for a tax year other than 2023.
sold at a loss, add the incorrect amounts 2. You received a refund other than
together and enter the total incorrect an income tax refund, such as a general
amount in the entry space at the top of sales tax or real property tax refund, in
Schedule 1. The remaining amounts 2024 of an amount deducted or credit
reported to you on Form(s) 1099-K in claimed in an earlier year.
box 1(a) should be reported elsewhere

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3. You had taxable income on your Line 2b compensation that you included in gross
2023 Form 1040 or 1040-SR, line 15, income in an earlier year, see Repay-
but no tax on your Form 1040 or On line 2b, enter the month and year of ments in Pub. 525 for details on how to
1040-SR, line 16, because of the 0% tax your original divorce or separation report the payment.
rate on net capital gain and qualified agreement that relates to the alimony
dividends in certain situations. payment, if any, reported on line 2a. If you received unemployment
TIP compensation in 2024, your
4. Your 2023 state and local income If you have alimony payments from state may issue an electronic
tax refund is more than your 2023 state more than one divorce or separation Form 1099-G instead of it being mailed
and local income tax deduction minus agreement, on line 2b enter the month to you. Check your state's unemployment
the amount you could have deducted as and year of the divorce or separation compensation website for more informa-
your 2023 state and local general sales agreement for which you received the tion.
taxes. most income. Attach a statement listing
the month and year of the other agree-
5. You made your last payment of
ments. Lines 8a Through 8z
2023 estimated state or local income tax
in 2024. Other Income
6. You owed alternative minimum Line 3
Do not report on lines 8a
tax in 2023. Business Income or (Loss) ! through 8z any income from
7. You couldn't use the full amount If you operated a business or practiced CAUTION self-employment or fees re-
of credits you were entitled to in 2023 your profession as a sole proprietor, re- ceived as a notary public. Instead, you
because the total credits were more than port your income and expenses on must use Schedule C, even if you don’t
the amount shown on your 2023 Form Schedule C. have any business expenses. Also don’t
1040 or 1040-SR, line 16. report on lines 8a through 8z any non-
8. You could be claimed as a de- Line 4 employee compensation shown on Form
pendent by someone else in 2023. 1099-MISC, 1099-NEC, or 1099-K (un-
Other Gains or (Losses) less it isn't self-employment income,
9. You received a refund because of such as income from a hobby or a
If you sold or exchanged assets used in a
a jointly filed state or local income tax sporadic activity). Instead, see the In-
trade or business, see the Instructions for
return, but you aren't filing a joint 2024 structions for Recipient included on
Form 4797.
Form 1040 or 1040-SR with the same Form 1099-MISC, 1099-NEC, or
person. 1099-K to find out where to report that
Line 7
income. For more information about
Lines 2a and 2b Unemployment Compensation what is being reported on Form 1099-K,
You should receive a Form 1099-G see the Instructions for Payee included
Alimony Received showing in box 1 the total unemploy- on that form and visit IRS.gov/1099K.
ment compensation paid to you in 2024.
Line 2a Report this amount on line 7.
Line 8a
Enter amounts received as alimony or If the amount reported in box 1
Net operating loss (NOL) deduction.
vorce or separation agreement entered CAUTION correct, report on line 7 only
separate maintenance pursuant to a di- ! of your Form(s) 1099-G is in- Enter any deduction for an NOL from an
into on or before December 31, 2018, the actual amount of unemployment earlier year. Enter the amount in the pre-
unless that agreement was changed after compensation paid to you in 2024. printed parentheses (as a negative num-
December 31, 2018, to expressly pro- ber). The amount of your deduction will
vide that alimony received isn't included If you made contributions to a gov- be subtracted from the other amounts of
in your income. Alimony received is not ernmental unemployment compensation income listed on lines 8b through 8z.
included in your income if you entered program or to a governmental paid fami- See the Instructions for Form 172 for
into a divorce or separation agreement ly leave program and you aren't itemiz- details.
after December 31, 2018. If you are in- ing deductions, reduce the amount you
cluding alimony in your income, you report on line 7 by those contributions. Line 8b
must let the person who made the pay- If you are itemizing deductions, see the
ments know your social security num- instructions on Form 1099-G. Gambling. Enter any gambling win-
ber. If you don’t, you may have to pay a If you received an overpayment of nings. Gambling winnings include lot-
penalty. For more details, see Pub. 504. unemployment compensation in 2024 teries, raffles, a lump-sum payment from
If you are including alimony pay- and you repaid any of it in 2024, sub- the sale of a right to receive future lot-
ments from more than one divorce or tract the amount you repaid from the to- tery payments, etc. For details on gam-
separation agreement in your income, tal amount you received. Enter the result bling losses, see the instructions for
enter the total of all alimony received on on line 7. Also enter “Repaid” and the Schedule A, line 16.
line 2a. amount you repaid on the dotted line
next to line 7. If, in 2024, you repaid
more than $3,000 of unemployment

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State and Local Income Tax Refund Worksheet—Schedule 1, Line 1
Before you begin: Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of 
                  Pub. 525 to figure if any of your refund is taxable.
1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount 
   of your state and local income taxes shown on your 2023 Schedule A, line 5d . . . . . . . . . . . . . . . . . . . . . . . . . .                     1.  
2. Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property 
   taxes paid in 2023 (generally, this is the amount reported on your 2023 Schedule A, line 5d) more than the 
   amount on your 2023 Schedule A, line 5e?
   No.  Enter the amount from line 1 on line 3 and go to line 4.
   Yes. Subtract the amount on your 2023 Schedule A, line 5e, 
        from the amount of state and local income taxes (or 
        general sales taxes), real estate taxes, and personal 
        property taxes paid in 2023 (generally, this is the amount 
        reported on your 2023 Schedule A, line 5d).                            2.  
3.  Is the amount on line 1 more than the amount on line 2?
   No.  STOP
                   None of your refund is taxable.
   Yes. Subtract line 2 from line 1.                                           3.  
4. Enter your total itemized deductions from your 2023 Schedule A, line 17.    4.  
   Note. If the filing status on your 2023 Form 1040 or 1040-SR was married filing separately and 
   your spouse itemized deductions in 2023, skip lines 5 through 7, enter the amount from line 4 
   on line 8, and go to line 9.
5. Enter the amount shown below for the filing status claimed on your 
   2023 Form 1040 or 1040-SR.
   •    Single or married filing separately—$13,850
   •    Married filing jointly or qualifying surviving spouse—$27,700
   •    Head of household—$20,800                                              5.               
6. Check any boxes that apply.*
    You were born before January 2, 1959.                                       You are blind.
    Spouse was born before January 2, 1959.                                    Spouse is blind.
        No boxes checked. Enter -0-.
        Multiply the number of boxes checked by $1,500 ($1,850 
        if your 2023 filing status was single or head of household).           6.  
   *If your filing status is married filing separately, you can check the boxes for your spouse only 
   if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on 
   another person's return.
7. Add lines 5 and 6  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.  
8. Is the amount on line 7 less than the amount on line 4?
   No.  STOP
                   None of your refund is taxable.
   Yes.  Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.  
9. Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1 . . . . . . . . . . .                             9.  

86

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Attach Form(s) W-2G to Form Line 8i Remember to attach copies of your
TIP 1040 or 1040-SR if any federal Forms 5471 to your return.
income tax was withheld. Prizes and awards. Enter prizes and
awards but see the instructions for Line 8o
Line 8c line 8m, Olympic and Paralympic med-
Section 951A(a) inclusion. Section
als and USOC prize money, later.
951A generally requires that a U.S.
Cancellation of debt. Enter any can- shareholder of a controlled foreign cor-
celed debt. Canceled debt may be shown Line 8j poration include in income its global in-
in box 2 of Form 1099-C. However, part tangible low-taxed income (GILTI). En-
or all of your income from cancellation Activity not engaged in for profit in-
of debt may be nontaxable. See Pub. come. See Pub. 525. ter on line 8o from your Forms 8992 the
sum of any amounts reported on Part II,
4681 or go to IRS.gov and enter “can- line 5. Remember to attach copies of
celed debt” or “foreclosure” in the Line 8k
your Forms 8992.
search box. Stock options. Enter any income from
If you made a section 962 elec-
the exercise of stock options not other-
tion and have an income inclu-
Line 8d wise reported on Form 1040 or CAUTION!
sion under section 951 or 951A,
Foreign earned income exclusion and 1040-SR, line 1h.
do not report that income on line 8n or
housing exclusion from Form 2555. 8o, as applicable. Instead, report the tax
Enter the amount of your foreign earned Line 8l with respect to the section 962 election
income and housing exclusion from Income from the rental of personal on Form 1040 or 1040-SR, line 16, and
Form 2555, line 45. Enter the amount in property if you engaged in the rental attach a statement showing how you fig-
the preprinted parentheses (as a negative for profit but were not in the business ured the tax that includes the gross
number). The amount from Form 2555, of renting such property. Also see the amounts of section 951 and section
line 45, will be subtracted from the other instructions for line 24b, later. 951A income.
amounts of income listed on lines 8a
through 8c and lines 8e through 8z.
Line 8m
Complete the Foreign Earned Income Line 8p
Tax Worksheet if you enter an amount Olympic and Paralympic medals and 461(l) excess business loss adjustment.
on Form 2555, line 45. USOC prize money. The value of Enter the amount of your excess busi-
Olympic and Paralympic medals and the ness loss from Form 461, line 16.
Line 8e amount of United States Olympic Com-
mittee (USOC) prize money you receive Line 8q
Income from Form 8853. Enter the to- on account of your participation in the
tal of the amounts from Form 8853, Olympic or Paralympic Games may be Taxable distributions from an ABLE
lines 8, 12, and 26. See Pub. 969. nontaxable. These amounts should be re- account. Distributions from this type of
You may have to pay an addi- ported to you in box 3 of Form account may be taxable if (a) they are
1099-MISC. To see if these amounts are more than the designated beneficiary's
! tional tax if you received a tax- nontaxable, first figure your adjusted qualified disability expenses, and (b)
CAUTION able distribution from an Arch-
er MSA or Medicare Advantage MSA. gross income, including the amount of they were not included in a qualified
See the Instructions for Form 8853. your medals and prize money. rollover. See Pub. 907 for more informa-
If your adjusted gross income is not tion.
more than $1,000,000 ($500,000 if mar- You may have to pay an addi-
Line 8f ried filing separately), these amounts are ! tional tax if you received a tax-
Income from Form 8889. Enter the to- nontaxable and you should include the CAUTION able distribution from an ABLE
tal of the amounts from Form 8889, amount in box 3 of Form 1099-MISC on account. See the Instructions for Form
lines 16 and 20. line 8m, then subtract it by including it 5329.
on line 24c.
You may have to pay an addi-
! tional tax if you received a tax- Line 8n Line 8r
CAUTION able distribution from a health
savings account. See the Instructions for Section 951(a) inclusion. Section 951 Scholarship and fellowship grants not
Form 8889. generally requires that a U.S. sharehold- reported on Form W-2. Enter the
er of a controlled foreign corporation in- amount of scholarship and fellowship
clude in income its pro rata share of the grants not reported on Form W-2. How-
Line 8h ever, if you were a degree candidate, in-
corporation's subpart F income and its
Jury duty pay. Enter any jury duty pay amount determined under section 956. clude on line 8r only the amounts you
and see the instructions for line 24a. Enter on line 8n from your Forms 5471 used for expenses other than tuition and
the sum of any amounts reported on course-related expenses. For example,
Schedule I, lines 1a through h and line 2.

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amounts used for room, board, and trav- income from forks, staking, or mining, • Taxable distributions from a Cov-
el must be reported on line 8r. which aren't wages reported on line 1a erdell education savings account (ESA)
or capital gain or loss reported on Form or a qualified tuition program (QTP).
Line 8s 8949 and Schedule D), report this in- Distributions from these accounts may
come on line 8v. Don’t report a gift or be taxable if (a) in the case of distribu-
Nontaxable amount of Medicaid waiv- inheritance of digital assets on line 8v. tions from a QTP, they are more than the
er payments included on Form 1040, For more information, go to IRS.gov/ qualified higher education expenses of
line 1a or 1d. Certain Medicaid waiver Businesses/Small-Businesses-Self- the designated beneficiary in 2024 or, in
payments you received for caring for Employed/Digital-Assets. the case of distributions from an ESA,
someone living in your home with you they are more than the qualified educa-
may be nontaxable. Your nontaxable Line 8z tion expenses of the designated benefi-
Medicaid waiver payments should be re- ciary in 2024; and (b) they were not in-
ported to you on Form(s) W-2 in box 12, Other income. Use line 8z to report cluded in a qualified rollover. Nontaxa-
Code II. If nontaxable payments were any taxable income not reported else- ble distributions from these accounts
reported to you in box 1 of Form(s) where on your return or other schedules. don’t have to be reported on Form 1040
W-2, report the amount on Form 1040 or List the type and amount of income. If or 1040-SR. This includes rollovers and
1040-SR, line 1a. If you did not receive necessary, include a statement showing qualified higher education expenses re-
a Form W-2 for nontaxable payments, or the required information. For more de- funded to a student from a QTP that
you received nontaxable payments that tails, see Miscellaneous Income in Pub. were recontributed to a QTP with the
you didn’t report on line 1a, and choose 525. same designated beneficiary generally
to include nontaxable amounts in earned Examples of income to report on within 60 days after the date of refund.
income for purposes of claiming a credit line 8z include the following. See Pub. 970.
•
or other tax benefit, report the amount Reimbursements or other amounts You may have to pay an addi-
on Form 1040 or 1040-SR, line 1d. received for items deducted in an earlier ! tional tax if you received a tax-
Then, on line 8s enter the total amount year, such as medical expenses, real es- CAUTION able distribution from a Cover-
of the nontaxable payments reported on tate taxes, general sales taxes, or home dell ESA or a QTP. See the Instructions
Form 1040 or 1040-SR, line 1a or 1d, in mortgage interest. See Recoveries in for Form 5329.
the entry space in the preprinted paren- Pub. 525 for details on how to figure the
theses (as a negative number). For more amount to report. Nontaxable income. Don’t report any
information about these payments, see Reemployment trade adjustment nontaxable income on line 8z. Examples
•
Pub. 525. assistance (RTAA) payments. These of nontaxable income include the fol-
payments should be shown in box 5 of lowing.
Line 8t Form 1099-G. • Child support.
Pension or annuity from a nonquali- • Loss on certain corrective distribu- • Payments you received to help you
tions of excess deferrals. See Retirement
fied deferred compensation plan or a pay your mortgage loan under the HFA
Plan Contributions in Pub. 525.
nongovernmental section 457 plan. Hardest Hit Fund or the Homeowner As-
Enter the amount that you received as a • Dividends on insurance policies if sistance Fund.
they exceed the total of all net premiums
pension or annuity from a nonqualified • Life insurance proceeds received
you paid for the contract.
deferred compensation plan or a nongo- because of someone's death (other than
vernmental 457 plan. This may be • Recapture of a charitable contribu- from certain employer-owned life insur-
tion deduction relating to the contribu-
shown in box 11 of Form W-2. If you ance contracts).
tion of a fractional interest in tangible
received such an amount but box 11 is • Gifts and bequests. You may have
personal property. See Fractional Inter-
blank, contact your employer or the pay- to report information on your gifts or be-
est in Tangible Personal Property in
er for the amount received. quests on Form 3520, Part IV, if you re-
Pub. 526. Interest and an additional 10% ceived:
tax apply to the amount of the recapture. 1. A gift or bequest from a foreign
Line 8u See the instructions for Schedule 2, individual or foreign estate (including
Wages earned while incarcerated. En- line 17g. foreign persons related to that foreign
ter the amount that you received for • Recapture of a charitable contribu- individual or foreign estate) totaling
services performed while an inmate in a tion deduction if the charitable organiza- more than $100,000; or
penal institution. You may receive tion disposes of the donated property
Form(s) W-2 or Form(s) 1099. within 3 years of the contribution. See 2. Amounts totaling more than
Recapture if no exempt use in Pub. 526. $19,570 from a foreign corporation or
Line 8v • Taxable part of disaster relief pay- foreign partnership (including foreign
ments. See Pub. 525 to figure the taxa- persons related to such foreign corpora-
Digital assets not reported elsewhere. ble part, if any. If any of your disaster tions or foreign partnerships) that you
If, in 2024, you received ordinary in- relief payment is taxable, attach a state- treated as gifts.
come in connection with digital assets ment showing the total payment re- See the Instructions for Form 3520.
that isn't reported elsewhere on your re- ceived and how you figured the taxable
turn (for example, digital assets, such as part.

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• Any reimbursements you received
for these expenses that weren’t reported Line 16
Adjustments to to you in box 1 of your Form W-2. Self-Employed SEP, SIMPLE, and
Income For more details, use Tax Topic 458 Qualified Plans
or see Pub. 529. If you were self-employed or a partner,
Line 11 you may be able to take this deduction.
Line 12 See Pub. 560 or, if you were a minister,
Educator Expenses Pub. 517.
If you were an eligible educator in 2024, Certain Business Expenses of
you can deduct on line 11 up to $300 of Reservists, Performing Artists, Line 17
qualified expenses you paid in 2024. If and Fee-Basis Government Self-Employed Health Insurance
you and your spouse are filing jointly
Officials
and both of you were eligible educators, Deduction
the maximum deduction is $600. How- Include the following deductions on You may be able to deduct the amount
ever, neither spouse can deduct more line 12. you paid for health insurance (which in-
than $300 of their qualified expenses on • Certain business expenses of Na- cludes medical, dental, and vision insur-
line 11. An eligible educator is a kinder- tional Guard and reserve members who ance and qualified long-term care insur-
garten through grade 12 teacher, instruc- traveled more than 100 miles from home ance) for yourself, your spouse, and
tor, counselor, principal, or aide who to perform services as a National Guard your dependents. The insurance can also
worked in a school for at least 900 hours or reserve member. cover your child who was under age 27
during a school year. • Performing-arts-related expenses at the end of 2024, even if the child
Qualified expenses include ordinary as a qualified performing artist. wasn't your dependent. A child includes
and necessary expenses paid: • Business expenses of fee-basis your son, daughter, stepchild, adopted
• For professional development state or local government officials. child, or foster child (defined in Who
courses you have taken related to the For more details, see Form 2106. Qualifies as Your Dependent in the In-
curriculum you teach or to the students structions for Form 1040).
you teach; or Line 13 One of the following statements must
• In connection with books, sup- Health Savings Account (HSA) be true.
plies, equipment (including computer • You were self-employed and had a
Deduction
equipment, software, and services), and net profit for the year reported on
other materials used in the classroom. You may be able to take this deduction if Schedule C or F.
An ordinary expense is one that is contributions (other than employer con- You were a partner with net earn-
•
common and accepted in your educa- tributions, rollovers, and qualified HSA ings from self-employment.
tional field. A necessary expense is one funding distributions from an IRA) were You used one of the optional meth-
•
that is helpful and appropriate for your made to your HSA for 2024. See Form ods to figure your net earnings from
profession as an educator. An expense 8889. self-employment on Schedule SE.
doesn’t have to be required to be consid- • You received wages in 2024 from
ered necessary. Line 14 an S corporation in which you were a
Qualified expenses include Moving Expenses more-than-2% shareholder. Health insur-
ance premiums paid or reimbursed by
TIP amounts paid or incurred in You can deduct moving expenses if you the S corporation are shown as wages on
2024 for personal protective are a member of the Armed Forces on Form W-2.
equipment, disinfectant, and other sup- active duty and due to a military order
plies used for the prevention of the you move because of a permanent The insurance plan must be establish-
spread of coronavirus. change of station. Use Tax Topic 455 or ed under your business. Your personal
see Form 3903. services must have been a material in-
Qualified expenses don’t include ex- come-producing factor in the business.
penses for home schooling or for non- If you are filing Schedule C or F, the
Line 15
athletic supplies for courses in health or policy can be either in your name or in
physical education. Deductible Part of the name of the business.
You must reduce your qualified ex- Self-Employment Tax If you are a partner, the policy can be
penses by the following amounts. If you were self-employed and owe either in your name or in the name of the
• Excludable U.S. series EE and I self-employment tax, fill in Schedule SE partnership. You can either pay the pre-
savings bond interest from Form 8815. to figure the amount of your deduction. miums yourself or your partnership can
• Nontaxable qualified tuition pro- The deductible part of your self-employ- pay them and report them as guaranteed
gram earnings or distributions. ment tax is on line 13 of Schedule SE. payments. If the policy is in your name
• Any nontaxable distribution of and you pay the premiums yourself, the
Coverdell education savings account partnership must reimburse you and re-
earnings. port the premiums as guaranteed pay-
ments.

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Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17
Before you begin: Be sure you have read the Exceptions in the instructions for this line to see if you can use this work-
sheet instead of Form 7206 to figure your deduction.
1. Enter the total amount paid in 2024 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2024 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2024, even if the child wasn't your dependent. But don’t include amounts for any month
you were eligible to participate in an employer-sponsored health plan or amounts paid from
retirement plan distributions that were nontaxable because you are a retired public safety
officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your net profit* and any other earned income** from the business under which the insurance
plan is established, minus any deductions on Schedule 1, lines 15 and 16. Don’t include
Conservation Reserve Program payments exempt from self-employment tax . . . . . . . . . . . . . . . . . . . 2.
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Schedule 1, line 17. Don’t include this amount in figuring any medical expense deduction
on Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
*If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount
from Schedule SE, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include
capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned
income is your Medicare wages (box 5 of Form W-2) from that corporation.

If you are a more-than-2% sharehold- A qualified small employer • You had more than one source of
er in an S corporation, the policy can be ! health reimbursement arrange- income subject to self-employment tax.
either in your name or in the name of the CAUTION ment (QSEHRA) is considered You file Form 2555.
•
S corporation. You can either pay the to be a subsidized health plan main- • You are using amounts paid for
premiums yourself or the S corporation tained by an employer. qualified long-term care insurance to
can pay them and report them as wages. figure the deduction.
If the policy is in your name and you Example. If you were eligible to par-
Use Pub. 974 instead of the work-
pay the premiums yourself, the S corpo- ticipate in a subsidized health plan main-
sheet in these instructions if the insur-
ration must reimburse you. You can de- tained by your spouse's employer from
ance plan was considered to be estab-
duct the premiums only if the S corpora- September 30 through December 31,
lished under your business and was ob-
tion reports the premiums paid or reim- you can't use amounts paid for health in-
tained through the Marketplace, and ad-
bursed as wages in box 1 of your Form surance coverage for September through
vance payments of the premium tax
W-2 in 2024 and you also report the pre- December to figure your deduction.
credit were made or you are claiming
mium payments or reimbursements as Medicare premiums you voluntarily the premium tax credit.
wages on Form 1040 or 1040-SR, pay to obtain insurance in your name
line 1a. that is similar to qualifying private Line 18
But if you were also eligible to par- health insurance can be used to figure
ticipate in any subsidized health plan the deduction. Amounts paid for health Penalty on Early Withdrawal of
maintained by your or your spouse's em- insurance coverage from retirement plan Savings
ployer for any month or part of a month distributions that were nontaxable be- The Form 1099-INT or Form 1099-OID
in 2024, amounts paid for health insur- cause you are a retired public safety offi- you received will show the amount of
ance coverage for that month can't be cer can't be used to figure the deduction. any penalty you were charged.
used to figure the deduction. Also, if For more details, see Instructions for
you were eligible for any month or part Form 7206. Lines 19a, 19b, and 19c
of a month to participate in any subsi- If you qualify to take the deduction, Alimony Paid
dized health plan maintained by the em- use the Self-Employed Health Insurance
ployer of either your dependent or your Deduction Worksheet to figure the Line 19a
child who was under age 27 at the end amount you can deduct.
of 2024, don’t use amounts paid for cov- If you made payments to or for your
erage for that month to figure the deduc- Exceptions. Use Form 7206 instead of
spouse or former spouse under a divorce
tion. the Self-Employed Health Insurance De-
or separation agreement entered into on
duction Worksheet in these instructions
or before December 31, 2018, you may
to figure your deduction if any of the
be able to take this deduction. You can't
following applies.
take a deduction for alimony payments

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you made to or for your spouse if you deduction. But read the following list can't deduct them. For information on
entered into your divorce or separation before you fill in the worksheet. how to report these repayments, see
agreement after December 31, 2018, or 1. You can't deduct contributions to Qualified reservist repayments in Pub.
if you entered into the agreement on or a Roth IRA. But you may be able to take 590-A.
before December 31, 2018, and the the retirement savings contributions 10. If the total of your IRA deduction
agreement was changed after December credit (saver's credit). See the instruc- on line 20 plus any nondeductible con-
31, 2018, to expressly provide that ali- tions for Schedule 3, line 4. tribution to your traditional IRAs shown
mony received is not included in your on Form 8606 is less than your total tra-
2. If you are filing a joint return and
former spouse's income. Use Tax Topic ditional IRA contributions for 2024, see
you or your spouse made contributions
452 or see Pub. 504. Pub. 590-A for special rules.
to both a traditional IRA and a Roth IRA
for 2024, don’t use the IRA Deduction
Were You Covered by a Retirement
Line 19c Worksheet in these instructions. Instead,
Plan?
On line 19c, enter the month and year of see Pub. 590-A to figure the amount, if
If you were covered by a retirement plan
your original divorce or separation any, of your IRA deduction.
(qualified pension, profit-sharing (in-
agreement that relates to this deduction 3. You can’t deduct elective defer- cluding 401(k)), annuity, SEP, SIMPLE,
for alimony paid. rals to a 401(k) plan, 403(b) plan, sec- etc.) at work or through self-employ-
tion 457 plan, SIMPLE IRA plan, or the ment, your IRA deduction may be re-
Line 20 federal Thrift Savings Plan. These duced or eliminated. But you can still
IRA Deduction amounts aren't included as income in make contributions to an IRA even if
box 1 of your Form W-2. you can't deduct them. In any case, the
If you made any nondeductible
4. If you made contributions to your income earned on your IRA contribu-
TIP contributions to a traditional
IRA in 2024 that you deducted for 2023, tions isn't taxed until it is paid to you.
individual retirement arrange-
don’t include them in the worksheet.
ment (IRA) for 2024, you must report The “Retirement plan” box in box 13
them on Form 8606. 5. If you received income from a of your Form W-2 should be checked if
nonqualified deferred compensation you were covered by a plan at work
You are entitled to a deduction plan or nongovernmental section 457 even if you weren’t vested in the plan.
TIP for your contribution to a tradi- plan that is included in box 1 of your You are also covered by a plan if you
tional IRA regardless of age. Form W-2, or in box 1 of Form were self-employed and had a SEP,
1099-NEC, don’t include that income on SIMPLE, or qualified retirement plan.
If you made contributions to a tradi- line 8 of the worksheet. The income If you were covered by a retirement
tional IRA for 2024, you may be able to should be shown in (a) box 11 of your plan and you file Form 2555 or 8815, or
take an IRA deduction. But you, or your Form W-2, (b) box 12 of your Form you exclude employer-provided adop-
spouse if filing a joint return, must have W-2 with code Z, or (c) box 15 of Form tion benefits, see Pub. 590-A to figure
had earned income to do so. For IRA 1099-MISC. If it isn't, contact your em- the amount, if any, of your IRA deduc-
purposes, earned income includes alimo- ployer or the payer for the amount of the tion.
ny and separate maintenance payments income.
reported on Schedule 1, line 2a. If you Married persons filing separately. If
6. You must file a joint return to de-
were a member of the U.S. Armed you weren’t covered by a retirement
duct contributions to your spouse's IRA.
Forces, earned income includes any non- plan but your spouse was, you are con-
Enter the total IRA deduction for you
taxable combat pay you received. If you sidered covered by a plan unless you
and your spouse on line 20.
were self-employed, earned income is lived apart from your spouse for all of
generally your net earnings from 7. Don’t include rollover contribu- 2024.
self-employment if your personal serv- tions in figuring your deduction. Instead,
ices were a material income-producing see the instructions for Form 1040 or You may be able to take the re-
factor. For more details, see Pub. 590-A. 1040-SR, lines 4a and 4b. TIP tirement savings contributions
credit. See the Schedule 3,
A statement should be sent to you by 8. Don't include trustees' fees that
line 4, instructions.
June 2, 2025, that shows all contribu- were billed separately and paid by you
tions to your traditional IRA for 2024. for your IRA.
Use the IRA Deduction Worksheet to 9. Don’t include any repayments of
figure the amount, if any, of your IRA qualified reservist distributions. You

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IRA Deduction Worksheet—Schedule 1, Line 20
Before you begin:        Be sure you have read the instructions for this line. You may not be able to use this worksheet.
                         Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, 
                         line 24z).
                         If you are married filing separately and you lived apart from your spouse for all of 2024, enter “D” on the dotted 
                         line next to Schedule 1, line 20. If you don’t, you may get a math error notice from the IRS.
                                                                                                                              Your IRA       Spouse's IRA
1a.  Were you covered by a retirement plan (see Were You Covered by a Retirement 
     Plan)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.  Yes     No
b.   If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . .          1b.  Yes        No
     Next. If you checked “No” on line 1a (and “No” on line 1b if married filing 
     jointly), skip lines 2 through 6, enter the applicable amount below on line 7a 
     (and line 7b, if applicable), and go to line 8.
       •  $7,000, if under age 50 at the end of 2024.
       •  $8,000, if age 50 or older at the end of 2024.
      Otherwise, go to line 2.
2.   Enter the amount shown below that applies to you.
     • Single, head of household, or married filing separately and you 
     lived apart from your spouse for all of 2024, enter $87,000.
     • Qualifying surviving spouse, enter $143,000.                                                                       2a.            2b.  
     • Married filing jointly, enter $143,000 in both columns. But if you checked
     “No” on either line 1a or 1b, enter $240,000 for the person who wasn't 
     covered by a plan.
     • Married filing separately and you lived with your spouse at any time in 
     2024, enter $10,000.
3.   Enter the amount from Form 1040 or 1040-SR, 
     line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.  
4.   Enter the total of the amounts from Schedule 1, 
     lines 11 through 19a, plus 23 and 25 . . . . . . . . . . .                 4.  
5.   Subtract line 4 from line 3. If married filing jointly, enter the result in both 
     columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    5a.            5b.  
6.   Is the amount on line 5 less than the amount on line 2?
       No.      STOP None of your IRA contributions are deductible. For details on 
                     nondeductible IRA contributions, see Form 8606.

       Yes.     Subtract line 5 from line 2 in each column. Follow the instruction 
                below that applies to you.
                •    If single, head of household, or married filing separately, 
                and the result is $10,000 or more, enter the applicable 
                amount below on line 7 for that column and go to line 8.
                     i. $7,000, if under age 50 at the end of 2024.
                     ii. $8,000, if age 50 or older at the end of 2024.
                If the result is less than $10,000, go to line 7.                                                         6a.            6b.  
                •    If married filing jointly or qualifying surviving spouse, 
                and the result is $20,000 or more ($10,000 or more in the 
                column for the IRA of a person who wasn't covered by a 
                retirement plan), enter the applicable amount below on 
                line 7 for that column and go to line 8.
                     i. $7,000, if under age 50 at the end of 2024.
                     ii. $8,000, if age 50 or older at the end of 2024.
                Otherwise, go to line 7.

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IRA Deduction Worksheet—Continued
                                                                                                        Your IRA         Spouse's IRA
7.  Multiply lines 6a and 6b by the percentage below that applies to you. If the 
    result isn't a multiple of $10, increase it to the next multiple of $10 (for 
    example, increase $490.30 to $500). If the result is $200 or more, enter the 
    result. But if it is less than $200, enter $200.
    • Single, head of household, or married filing separately, multiply 
    by 70% (0.70) (or by 80% (0.80) in the column for the IRA of a person who
    is age 50 or older at the end of 2024).
    • Married filing jointly or qualifying surviving spouse, multiply by 35%                       7a.              7b.   
    (0.35) (or by 40% (0.40) in the column for the IRA of a person 
    who is age 50 or older at the end of 2024). But if you checked “No”
     on either line 1a or 1b, then in the column for the IRA of the person 
     who wasn't covered by a retirement plan, multiply by 
    70% (0.70) (or by 80% (0.80) if age 50 or older at the
    end of 2024).
8.  Enter the total of your (and your spouse's if filing 
    jointly):
    • Wages, salaries, tips, etc. Generally, this is the 
    amount reported in box 1 of Form W-2. Exceptions 
    are explained earlier in these instructions for line 20.                  8.   
    • Alimony and separate maintenance payments 
    reported on Schedule 1, line 2a.
    • Nontaxable combat pay. This amount should be
    reported in box 12 of Form W-2 with code Q or 
    reported on Form 1040, line 1i.
9.  Enter the earned income you (and your spouse if 
    filing jointly) received as a self-employed individual 
    or a partner. Generally, this is your (and your 
    spouse's if filing jointly) net earnings from 
    self-employment if your personal services were a 
    material income-producing factor, minus any 
    deductions on Schedule 1, lines 15 and 16. If zero or 
    less, enter -0-. For more details, see Pub. 
    590-A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.   
10. Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . .       10.  

             If married filing jointly and line 10 is less than $14,000 ($15,000 if 
    CAUTION! one spouse is age 50 or older at the end of 2024; $16,000 if both 
             spouses are age 50 or older at the end of 2024), stop here and use 
             the worksheet in Pub. 590-A to figure your IRA deduction.
11. Enter traditional IRA contributions made, or that will be made by the due date 
    of your 2024 return not counting extensions (April 15, 2025, for most people), 
    for 2024 to your IRA on line 11a and to your spouse's IRA on line 11b . . . . . .              11a.             11b.  
12. On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the 
    smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the 
    amounts on lines 12a and 12b and enter the total on Schedule 1, line 20. Or, if 
    you want, you can deduct a smaller amount and treat the rest as a 
    nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . 12a.             12b.  

                                                the  worksheet  in  these  instructions  to              Exception. Use Pub. 970 instead of the 
Line 21                                         figure your modified AGI.                                worksheet in these instructions to figure 
Student Loan Interest Deduction                     • You, or your spouse if filing joint-               your  student  loan  interest  deduction  if 
                                                ly,  aren't  claimed  as  a  dependent  on               you file Form 2555 or 4563, or you ex-
You can take this deduction only if all of      someone  else's  (such  as  your  parent's)              clude income from sources within Puer-
the following apply.                            2024 tax return.                                         to Rico.
• You  paid  interest  in  2024  on  a              Don't include any amount paid from a                 Qualified  student  loan. A  qualified 
qualified student loan (defined later).         a  distribution  of  earnings  made  from  a             student loan is any loan you took out to 
• Your filing status is any status ex-          qualified  tuition  program  (QTP)  after                pay  the  qualified  higher  education  ex-
cept married filing separately.                 2018 to the extent the earnings are trea-                penses for any of the following individu-
• Your  modified  adjusted  gross  in-          ted as tax free because they were used to                als who were eligible students.
come (AGI) is less than $95,000 if sin-         pay student loan interest.
gle,  head  of  household,  or  qualifying                                                               1. Yourself or your spouse.
surviving  spouse;  $195,000  if  married           Use  the  worksheet  in  these  instruc-
                                                                                                         2. Any  person  who  was  your  de-
filing  jointly.  Use  lines  2  through  4  of tions to figure your student loan interest 
                                                                                                         pendent when the loan was taken out.
                                                deduction.

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Student Loan Interest Deduction Worksheet—Schedule 1, Line 21

Before you begin:         Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, 
                          line 24z).
                          Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet 
                          instead of Pub. 970 to figure your deduction.
1. Enter the total interest you paid in 2024 on qualified student loans (see the instructions for line 21). Don’t 
   enter more than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1. 
2. Enter the amount from Form 1040 or 1040-SR, line 9 . . . . . . . . . . . . . . . . . . . . . . . . .                                     2.  
3. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 
   25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.  
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                4.  
5. Enter the amount shown below for your filing status.
   • Single, head of household, or qualifying 
                                                                                                                                             
   surviving spouse—$80,000                                              . . . . . . . . . . .                                                  
                                                                                                                                            5.
   • Married filing jointly—$165,000
6. Is the amount on line 4 more than the amount on line 5?
     No.   Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
     Yes.  Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        6.  
7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at 
   least three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               7.      .
8. Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            8. 
9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1, 
   line 21.
   Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C, 
   E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 

   3. Any  person  you  could  have          tional institution. An eligible education-                                                     for profit but were not in the business of 
claimed as a dependent for the year the      al  institution  includes  most  colleges,                                                     renting such property.
loan was taken out except that:              universities,  and  certain  vocational 
   a. The person filed a joint return;       schools. For details, see Pub. 970.                                                            Line 24c
   b. The person had gross income that                                                                                                      Enter the nontaxable amount of the val-
was equal to or more than the exemption      Line 22                                                                                        ue  of  Olympic  and  Paralympic  medals 
amount for that year or $5,050 for 2024;     Line 22 has been reserved for future use.                                                      and  USOC  prize  money  reported  on 
or                                                                                                                                          line 8m.
   c. You,  or  your  spouse  if  filing     Line 23
jointly, could be claimed as a dependent     Archer MSA Deduction                                                                           Line 24d
on someone else's return.                                                                                                                   Enter reforestation amortization and ex-
                                             See Form 8853.
   However, a loan isn't a qualified stu-                                                                                                   penses (see Instructions for Form 4562).
dent loan if (a) any of the proceeds were    Lines 24a Through 24z
used for other purposes, or (b) the loan                                                                                                    Line 24e
was  from  either  a  related  person  or  a Line 24a
                                                                                                                                            Enter repayment of supplemental unem-
person  who  borrowed  the  proceeds  un-    Jury  duty  pay.   Enter  your  jury  duty                                                     ployment  benefits  under  the  Trade  Act 
der a qualified employer plan or a con-      pay if you gave the pay to your employ-                                                        of 1974 (see Pub. 525).
tract  purchased  under  such  a  plan.  For er because your employer paid your sal-
details, see Pub. 970.                       ary while you served on the jury.                                                              Line 24f
Qualified  higher  education  expenses.                                                                                                     Enter contributions to section 501(c)(18)
Qualified  higher  education  expenses       Line 24b                                                                                       (D) pension plans (see Pub. 525).
generally include tuition, fees, room and    Enter the deductible expenses related to 
board,  and  related  expenses  such  as     income reported on line 8l from the rent-                                                      Line 24g
books and supplies. The expenses must        al  of  personal  property  you  engaged  in                                                   Enter contributions by certain chaplains 
be for education in a degree, certificate, 
or similar program at an eligible educa-                                                                                                    to section 403(b) plans (see Pub. 517).

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Line 24h                                      the  IRS  for  information  you  provided Line 24k
                                              that helped the IRS detect tax law viola-
Enter  attorney  fees  and  court  costs  for tions, up to the amount of the award in-  Enter excess deductions of section 67(e) 
actions  involving  certain  unlawful  dis-   cludible in your gross income.            expenses  from  Schedule  K-1  (Form 
crimination  claims,  but  only  to  the  ex-                                           1041), box 11, code A. See the Instruc-
tent  of  gross  income  from  such  actions  Line 24j                                  tions for Schedule K-1 (Form 1041).
(see Pub. 525).
                                              Enter the housing deduction from Form     Line 24z
Line 24i                                      2555.
                                                                                        Leave line 24z blank.
Enter attorney fees and court costs you 
paid  in  connection  with  an  award  from 

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Instructions for Schedule 2

Additional Taxes

also have to repay excess advance pay- you need to report an amount from more
ments of the premium tax credit if you than one Schedule A (Form 8936), Part
General Instructions enrolled an individual in coverage IV, enter the total of those amounts on
through the Marketplace, you don’t line 1c.
Use Schedule 2 if you have additional claim the individual as a dependent on Line 1d. Recapture of net EPE. Enter
taxes that can’t be entered directly on your return, and no one else claims that any amount of net elective payment
Form 1040, 1040-SR, or 1040-NR. individual as a dependent. For more in- election (EPE) recapture from Form
Include the amount on Schedule 2, formation, see the Instructions for Form 4255, line 2a, column (l).
line 3, in the total on Form 1040, 8962.
Line 1e. Excessive payments (EP)
1040-SR, or 1040-NR, line 17. Line 1b. Repayment of new clean ve- from Form 4255, column (n). If you
Enter the amount on Schedule 2, hicle credit(s) from Schedule A (Form reported an amount on Form 4255, col-
line 21, on Form 1040 or 1040-SR, 8936), Part II. If you purchased a new umn (n) on line 1a, 1c, 1d, and/or 2a,
line 23; or 1040-NR, line 23b. clean vehicle from a registered dealer check the applicable box and enter the
and reduced the amount you paid at the amount on line 1e. If you checked more
time of sale by transferring the credit to than one box, enter the total amount on
the dealer, you may have to repay the line 1e.
Specific Instructions amount of the credit you transferred if
Line 1f. 20% EP from Form 4255, col-
you no longer qualify. If you completed
umn (o). If Form 4255, column (o),
Lines 1a Through 1z Schedule A (Form 8936), Part II and
line 1a, 1c, 1d, and/or 2a includes an ad-
you:
ditional 20% EP that you owe (calcula-
Additions to Tax Checked the "Yes" box on Part II,
• ted as 20% of the total EP before figur-
Line 1a. Excess advance premium tax line 8a or 8d; and
ing the 20% EP), check the applicable
credit repayment. The premium tax • Checked the "Yes" box on Part I,
box and enter the 20% EP amount inclu-
credit helps pay premiums for health in- line 4a;
ded on line 1f. Enter only the 20% EP
surance purchased from the Market- Then, enter the amount from Part I,
from column (o) on line 1f. If you
place. Eligible individuals may have ad- line 4a on Schedule 2, line 1b.
checked more than one box, enter the to-
vance payments of the premium tax If you completed more than one tal of the 20% EP amounts from each
credit paid on their behalf directly to the Schedule A (Form 8936), Part II, and box on line 1f. Any other EP amounts
insurance company. If you, your spouse you need to report an amount from more reported on Form 4255, column (o),
with whom you are filing a joint return, than one Schedule A (Form 8936), Part lines 1a, 1c, 1d, and/or 2a should be in-
or your dependent was enrolled in cov- II, enter the total of those amounts on cluded on line 1y. See the instructions
erage purchased from the Marketplace line 1b. for line 1y.
and advance payments of the premium Line 1c. Repayment of previously Line 1y. Other additions to tax. Enter
tax credit were made for the coverage, owned clean vehicle credit(s) from the following additions to tax.
complete Form 8962 to reconcile (com- Schedule A (Form 8936), Part IV. If
1. Recapture of the alternative fuel
pare) the advance payments with your you purchased a previously owned clean
vehicle refueling property credit (see
premium tax credit. You (or whoever en- vehicle from a registered dealer and re-
Form 8911). Identify as “ARPCR.”
rolled you) should have received Form duced the amount you paid at the time of
1095-A from the Marketplace with in- sale by transferring the credit to the 2. Any EPE related to the credit ap-
formation about your coverage and any dealer, you may have to repay the plied against tax from Form 8933 repor-
advance credit payments. If the advance amount of the credit you transferred if ted on Form 4255, line 2a, column (k).
credit payments were more than the pre- you no longer qualify. If you completed Identify as “EPE8933.”
mium tax credit you can claim, the Schedule A (Form 8936), Part IV and 3. Recapture of any non-EPE credit
amount you must repay will be shown you: from Form 8933 reported on Form 4255,
on Form 8962, line 29. Enter that • Checked the "Yes" box on Part IV, line 2a, column (j). Also, any section
amount, if any, on line 1a. line 13a or 13c; and 6418(g)(3) amounts attributable to re-
You may have to repay excess ad- • Checked the "Yes" box on Part I, capture from Form 8933 reported on
vance payments of the premium tax line 4a; Form 4255, line 2a, column (m). Identi-
credit even if someone else enrolled Then, enter the amount from Part I, fy as “NEPE8933.”
you, your spouse, or your dependent in line 4a on Schedule 2, line 1c. 4. Any amount from Form 4255,
Marketplace coverage. In that case, an- If you completed more than one column (o) that was not reported on
other individual may have received the Schedule A (Form 8936), Part IV, and line 1f. Identify as “EPGEPE.”
Form 1095-A for the coverage. You may

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5. Any section 6418(g)(2) excessive • Alternative fuel vehicle refueling
credit transfer amount reported on Form property tax. Line 8
4255, column (m). Identify as “6418(g) • Credit for prior year minimum tax.
(2).” • Foreign tax credit. Additional Tax on IRAs, Other
For more information about • Net qualified disaster loss and you Qualified Retirement Plans, etc.
are reporting your standard deduction on
TIP elective pay and credit transfer- If any of the following apply, see Form
Schedule A, line 16. See the instructions
ability, go to IRS.gov/Credits- 5329 and its instructions to find out if
for Form 4684 for more information.
Deductions/Elective-Pay-and- you owe this tax and if you must file
Transferability-Frequently-Asked- For help with the alternative mini- Form 5329. Also see Form 5329 and its
Questions-Transferability. mum tax, go to IRS.gov/AMT. instructions for definitions of the terms
used here.
Line 5 1. You received an early distribution
Line 2
Unreported Social Security and from (a) an IRA or other qualified retire-
Alternative Minimum Tax (AMT) Medicare Tax From Form 4137 ment plan, (b) an annuity, or (c) a modi-
fied endowment contract entered into af-
The AMT exemption amount is in- Enter the total of any taxes from Form ter June 20, 1988, and the total distribu-
creased to $85,700 ($133,300 if married 4137. tion wasn't rolled over.
filing jointly or qualifying surviving
spouse; $66,650 if married filing sepa- If you received tips of $20 or more in 2. Excess contributions were made
rately). The income levels at which the any month and you didn't report the full to your IRA, Coverdell education sav-
AMT exemption begins to phase out has amount to your employer, you must pay ings account (ESA), Archer MSA,
increased to $609,350 ($1,218,700 if the social security and Medicare or rail- health savings account (HSA), or ABLE
married filing jointly or qualifying sur- road retirement (RRTA) tax on the unre- account.
viving spouse). ported tips.
3. You received a taxable distribu-
If you aren't sure whether you owe Don’t include the value of any non- tion from a Coverdell ESA, qualified
the AMT, complete the Worksheet To cash tips, such as tickets or passes. You tuition program, or ABLE account.
See if You Should Fill in Form 6251. don’t pay social security and Medicare
taxes or RRTA tax on these noncash 4. You didn't take the minimum re-
Exception. Fill in Form 6251 instead of tips. quired distribution from your IRA or
using the worksheet if you claimed or other qualified retirement plan by April
received any of the following items. To figure the social security and 1 of the year following the year you
• Accelerated depreciation. Medicare tax, use Form 4137. If you reached age 73.
• Tax-exempt interest from private owe RRTA tax, contact your employer.
activity bonds. Your employer will figure and collect Exception. If only item (1) applies and
• Intangible drilling, circulation, re- the RRTA tax. distribution code 1 is correctly shown in
search, experimental, or mining costs. You may be charged a penalty box 7 of all your Forms 1099-R, you
don’t have to file Form 5329. Instead,
• Amortization of pollution-control ! equal to 50% of the social se- multiply the taxable amount of the dis-
facilities or depletion. CAUTION curity and Medicare or RRTA
• Income or (loss) from tax-shelter tax due on tips you received but didn't tribution by 10% (0.10) and enter the re-
farm activities, passive activities, part- report to your employer. sult on line 8. The taxable amount of the
nerships, S corporations, or activities for distribution is the part of the distribution
which you aren't at risk. you reported on Form 1040, 1040-SR, or
• Income from long-term contracts Line 6 1040-NR, line 4b or 5b, or on Form
not figured using the percent- Unreported Social Security and 4972. Also check the box on line 8 to in-
age-of-completion method. Medicare Tax From Form 8919 dicate that you don’t have to file Form
• Investment interest expense repor- 5329. But you must file Form 5329 if
ted on Form 4952. Enter the total of any taxes from Form distribution code 1 is incorrectly shown
• Net operating loss deduction. 8919. in box 7 of Form 1099-R or you qualify
• Alternative minimum tax adjust- If you are an employee who received for an exception, such as the exceptions
ments from an estate, trust, electing wages from an employer who didn't for qualified medical expenses, qualified
large partnership, or cooperative. withhold social security and Medicare higher education expenses, qualified
• Section 1202 exclusion. tax from your wages, use Form 8919 to first-time homebuyer distributions, or a
• Stock by exercising an incentive figure your share of the unreported tax. qualified reservist distribution.
stock option and you didn't dispose of Include on line 6 the amount from
the stock in the same year. line 13 of Form 8919. Include the Line 9
• Any general business credit claim- amount from line 6 of Form 8919 on
Household Employment Taxes
ed on Form 3800 if either line 6 (in Part Form 1040 or 1040-SR, line 1g.
I) or line 25 of Form 3800 is more than Enter the household employment taxes
zero. you owe for having a household em-
• Qualified electric vehicle credit. ployee. If any of the following apply,

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Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 2
Before you begin:      Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of 
                       using this worksheet.
1.  Are you filing Schedule A?
      No.          Skip lines 1 and 2; subtract Form 1040 or 1040-SR, line 13, or Form 1040-NR, line 13a, from Form 
                   1040, 1040-SR, or 1040-NR, line 11, and enter the result on line 3 and go to line 4.
      Yes.         Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . .                                          1.   
2.  Enter the amount from Schedule A, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              2.   
3.  Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.   
4.  Enter any tax refund from Schedule 1, lines 1 and 8z . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    4.   
5.  Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     5.   
6.  Enter the amount shown below for your filing status.
      • Single or head of household—$85,700
      • Married filing jointly or qualifying surviving spouse—$133,300                                 . . . . . . . . . . .                                                  6.   
      • Married filing separately—$66,650
7.  Is the amount on line 5 more than the amount on line 6?
           STOP    Don’t complete the rest of this worksheet. You don’t owe alternative minimum 
      No.          tax and don’t need to fill out Form 6251. Leave Schedule 2, line 2, blank.
      Yes.         Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                7.   
8.  Enter the amount shown below for your filing status.
      • Single or head of household—$609,350
      • Married filing jointly or qualifying surviving spouse—$1,218,700                               . . . . . . . . . . .                                                  8.   
      • Married filing separately—$609,350
9.  Is the amount on line 5 more than the amount on line 8?
      No.          Enter -0-. Skip line 10. Enter on line 11 the amount from line 7, and go to line 12.
      Yes.         Subtract line 8 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                9.   
10. Multiply line 9 by 25% (0.25) and enter the smaller of the result or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             10. 
11. Add lines 7 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  11.  
12. Is the amount on line 11 more than $232,600 ($116,300 if married filing separately)?
                   STOP
      Yes.             Fill in Form 6251 to see if you owe the alternative minimum tax.
      No.          Multiply line 11 by 26% (0.26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   12. 
13. Add Form 1040, 1040-SR, or 1040-NR, line 16 (minus any tax from Form 4972), and Schedule 2, line 1z. (If you used 
    Schedule J to figure your tax on the entry space on Form 1040, 1040-SR, or 1040-NR, line 16, refigure that tax 
    without using Schedule J before including it in this calculation.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      13. 
Next. Is the amount on line 12 more than the amount on line 13?
      Yes.         Fill in Form 6251 to see if you owe the alternative minimum tax.
      No.          You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 2, blank.

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see Schedule H and its instructions to • $200,000 if single, head of house-
find out if you owe these taxes. hold, or qualifying surviving spouse. Line 15
1. You paid any one household em- Also see Form 8959 if you had railroad Interest on the Deferred Tax on
ployee (defined below) cash wages of retirement (RRTA) compensation that Gain From Certain Installment
$2,700 or more in 2024. Cash wages in- was more than the amount just listed Sales With a Sales Price Over
clude wages paid by check, money or- that applies to you.
$150,000
der, etc. But don’t count amounts paid to If you are married filing jointly and
an employee who was under age 18 at either you or your spouse had wages or Enter interest on the deferred tax on gain
any time in 2024 and was a student. RRTA compensation of more than from certain installment sales with a
2. You withheld federal income tax $200,000, your employer may have sales price over $150,000 under section
during 2024 at the request of any house- withheld Additional Medicare Tax even 453A(c).
hold employee. if you don’t owe the tax. In that case,
you may be able to get a refund of the Line 16
3. You paid total cash wages of
tax withheld. See the Instructions for
$1,000 or more in any calendar quarter Recapture of Low-Income
Form 8959 to find out how to report the
of 2023 or 2024 to household employ- Housing Credit
withheld tax on Form 8959.
ees. Enter the amount from Form 8611,
line 14.
Any person who does household work is Line 12
a household employee if you can control
Net Investment Income Tax
what will be done and how it will be Lines 17a Through 17z
done. Household work includes work See Form 8960 and its instructions if the Other Additional Taxes
done in or around your home by babysit- amount on Form 1040, 1040-SR, or
ters, nannies, health aides, housekeepers, 1040-NR, line 11, is more than: Line 17a. Recapture of the following
yard workers, and similar domestic • $125,000 if married filing sepa- credits.
workers. rately, 1. Amounts from Form 4255, col-
• $250,000 if married filing jointly umn (j), lines 1b and 1j; and the Form
Line 10 or qualifying surviving spouse, or 3468, Parts II and VII amounts that get
• $200,000 if single or head of reported on Form 4255, line 1z. Identify
First-Time Homebuyer Credit household. as “3468.”
Repayment If you file Form 2555, see Form 8960
Enter the first-time homebuyer credit and its instructions if the amount on 2. Non-EPE recapture applied
you have to repay if you bought the Form 1040, 1040-SR, or 1040-NR, against tax from Form 3468, Part IV, re-
home in 2008. line 11, is more than: ported on Form 4255, line 1d, column
If you bought the home in 2008 and • $0 if married filing separately, (j). Identify as “NEPE3458.”
owned and used it as your main home • $123,500 if married filing jointly 3. New markets credit (see Form
or qualifying surviving spouse, or 8874). Identify as “NMCR.”
for all of 2024, you can enter your 2024
repayment on this line without attaching • $73,500 if single or head of house- 4. Credit for employer-provided
hold.
Form 5405. childcare facilities (see Form 8882).
Identify as “ECCFR.”
See the Form 5405 instructions for
Line 13
details and for exceptions to the repay- 5. Any section 6418(g)(3) amounts
ment rule. Uncollected social security and Medi- attributable to recapture from Form
care or RRTA tax on tips or 4255, column (m). Identify as “6418(g)
The 15-year repayment period group-term life insurance. This tax (3).”
TIP for the first-time homebuyer should be shown in box 12 of Form W-2
credit for homes purchased in with codes A and B or M and N. Line 17b. If you sold your home in
2008 began with your 2010 tax return 2024 and it was financed (in whole or in
and ends with your 2024 tax return. part) from the proceeds of any tax-ex-
Line 14
empt qualified mortgage bond or you
Interest on Tax Due on Installment claimed the mortgage interest credit, you
Line 11 Income From the Sale of Certain may owe a recapture tax on the mort-
Additional Medicare Tax Residential Lots and Timeshares gage subsidy. See Form 8828.
See Form 8959 and its instructions if the Enter interest on tax due on installment Line 17c. Enter any additional tax on
total of your 2024 wages and any income from the sale of certain residen- health savings account (HSA) distribu-
self-employment income was more than: tial lots and timeshares under section tions you received from Form 8889,
• $125,000 if married filing sepa- 453(l)(3). line 17b. See Form 8889, Part II.
rately;
• $250,000 if married filing jointly; Line 17d. Enter any additional tax for
or failure to remain an eligible individual
during the testing period from Form
8889, line 21. See Form 8889, Part III.

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Line 17e. Enter any additional tax on section 457A(c)(2). See section 457A Line 17q. Enter any interest amount
Archer MSA distributions from Form for details. from Form 8621, line 24.
8853, line 9b. See Form 8853. Line 17j. Enter any Section 72(m)(5) Line 17z. Use line 17z to report any
Line 17f. Enter any additional tax on excess benefits tax. See Pub. 560 for taxes not reported elsewhere on your re-
Medicare Advantage MSA distributions more information. turn or other schedules. List the type and
from Form 8853, line 13b. See Form amount of tax.
Line 17k. If you received an excess
8853. Other taxes to be listed include the
parachute payment (EPP), you must pay
Line 17g. Enter any additional tax on a 20% tax on it. This tax should be following.
recapture of a charitable contribution de- shown in box 12 of Form W-2 with code • The prevailing wage and appren-
duction relating to a fractional interest in K. If you received a Form 1099-MISC, ticeship penalties (PWA) from Form
tangible personal property. See Pub. 526 the tax is 20% of the EPP shown in 4255 for the following:
for more information. box 14. Enter this amount on line 17k. 1. Form 7210/Form 4255, line 1c,
Line 17h. Enter any additional tax on Line 17l. Enter any tax on accumula- column (p). Identify as “PWA7210.”
income you received from a nonquali- tion distribution of trusts. See Form 2. Form 8933/Form 4255, line 2a,
fied deferred compensation plan that 4970 for more information. column (p). Identify as “PWA8933.”
fails to meet the requirements of section
Line 17m. Enter any excise tax on in- 3. Any amount from Form 4255,
409A. This income should be shown in
sider stock compensation from an expa- column (p), not reported elsewhere.
box 12 of Form W-2 with code Z, or in
triated corporation. See section 4985. Identify as “NPWA.”
box 15 of Form 1099-MISC. The tax is
20% of the amount required to be inclu- Line 17n. Enter any look-back interest Form 8978 adjustment. Complete
ded in income plus an interest amount under section 167(g) or 460(b). See •
the Negative Form 8978 Adjustment
determined under section 409A(a)(1)(B) Form 8697 or 8866 for more informa- Worksheet—Schedule 2 (Line 17z) if
(ii). See section 409A(a)(1)(B) for de- tion. you are filing Form 8978 and completed
tails. Line 17o. Enter any tax on non-effec- the worksheet in the Schedule 3, line 6l,
Line 17i. Enter any additional tax on tively connected income for any part of instructions and the amount on line 3 of
compensation you received from a non- the year you were a nonresident alien. that worksheet is negative.
qualified deferred compensation plan See the Instructions for Form 1040-NR
described in section 457A if the com- for more information. Line 19
pensation would have been includible in Line 17p. Enter any interest amount Recapture of Net EPE From Form
your income in an earlier year except from Form 8621, line 16f, relating to
4255
that the amount wasn't determinable un- distributions from, and dispositions of,
til 2024. The tax is 20% of the amount stock of a section 1291 fund. Enter the recapture amount of the net
required to be included in income plus EPE claimed on Form 4255, line 1d,
an interest amount determined under column (l) related to the credit from
Form 3468, Part IV.

Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z)
Complete this worksheet if you completed line 3 on the Negative Form 8978 Adjustment Worksheet in the Schedule 3,
line 6l, instructions.
1. Enter the sum of any chapter 1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of
Schedule 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter as a positive number the negative amount from line 3 of the Negative Form 8978 Adjustment Worksheet in
the Schedule 3, line 6l, instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Is the amount on line 1 more than the amount on line 2?
Yes. List the type (Form 8978 ADJ) and the amount from line 2 as a negative number (in parentheses) on line 17z.
No. List the type (Form 8978 ADJ) and the amount from line 1 as a negative number (in parentheses) on line 17z.
Combine this amount with any other amounts reported on line 17z to complete the line 17z entry space.
* Chapter 1 taxes include taxes from sections 1 through 1400Z-2 of the Code, as well as certain amounts the Code treats as chapter 1 taxes. Generally,
this does not include amounts reported on Schedule 2, lines 4, 7, 9, 11–13, 17k–17m, or 17z (other than chapter 1 taxes).

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Instructions for Schedule 3

Additional Credits and Payments

4. You aren’t filing Form 4563 or you may be able to take an education
excluding income from sources within credit. See Form 8863 for details. How-
General Instructions Puerto Rico. ever, you can't take an education credit
Use Schedule 3 if you have nonrefunda- 5. All of your foreign taxes were: if any of the following applies.
ble credits, other than the child tax credit a. Legally owed and not eligible for • You, or your spouse if filing joint-
ly, are claimed as a dependent on some-
or the credit for other dependents, or a refund or reduced tax rate under a tax
one else's (such as your parent's) 2024
other payments and refundable credits. treaty, and
tax return.
Include the amount on Schedule 3, b. Paid to countries that are recog- • Your filing status is married filing
line 8, in the amount entered on Form nized by the United States and don’t separately.
1040, 1040-SR, or 1040-NR, line 20. support terrorism. • The amount on Form 1040 or
Enter the amount on Schedule 3, For more details on these require- 1040-SR, line 11, is $90,000 or more
line 15, on Form 1040, 1040-SR, or ments, see the Instructions for Form ($180,000 or more if married filing
1040-NR, line 31. 1116. jointly).
Do you meet all five requirements • You, or your spouse, were a non-
resident alien for any part of 2024 unless
just listed? your filing status is married filing joint-
Yes. Enter on line 1 the smaller of
Specific Instructions ly. See Nonresident aliens and dual-sta-
(a) your total foreign taxes, or (b) the to- tus aliens, earlier.
tal of the amounts on Form 1040 or You may be able to increase an edu-
Line 1 1040-SR, line 16, and Schedule 2, cation credit if the student chooses to in-
Foreign Tax Credit line 1a. clude all or part of a Pell grant or certain
If you are a shareholder in a No. See Form 1116 to find out if other scholarships or fellowships in in-
TIP controlled foreign corporation you can take the credit and, if you can, if come.
and made a section 962 elec- you have to file Form 1116. For more information, see Pub. 970;
tion, see the instructions for Forms 1040 the instructions for Form 1040 or
and 1040-SR, line 16, for the foreign tax Line 2 1040-SR, line 29; and IRS.gov/EdCredit.
credit you figured on Form 1118. Credit for Child and Dependent
If you paid income tax to a foreign Care Expenses Line 4
country or U.S. territory, you may be You may be able to take this credit if, in Retirement Savings Contributions
able to take this credit. Generally, you order to work or look for work, you paid Credit (Saver's Credit)
must complete and attach Form 1116 to someone to care for: You may be able to take this credit if
do so. • Your qualifying child under age 13 you, or your spouse if filing jointly,
Exception. You don’t have to complete whom you claim as your dependent, made (a) contributions, other than roll-
Form 1116 to take this credit if all of the • Your disabled spouse or any other over contributions, to a traditional or
following apply. disabled person who couldn't care for Roth IRA; (b) elective deferrals to a
themselves, or
1. All of your foreign source gross 401(k) or 403(b) plan (including desig-
income was from interest and dividends • Your child whom you couldn't nated Roth contributions) or to a govern-
claim as a dependent because of the
and all of that income and the foreign mental section 457(b) plan, SIMPLE
rules for Children of divorced or separa-
tax paid on it were reported to you on IRA, or a SEP; (c) voluntary employee
ted parents under Who Qualifies as Your
Form 1099-INT, Form 1099-DIV, or contributions to a qualified retirement
Dependent, earlier.
Schedule K-3 (or substitute statement). plan (including the federal Thrift Sav-
For details, use Tax Topic 602 or see
2. The total of your foreign taxes ings Plan); (d) contributions to a 501(c)
Form 2441.
wasn't more than $300 (not more than (18)(D) plan; or (e) contributions to an
$600 if married filing jointly). ABLE account by the designated benefi-
Line 3 ciary, as defined in section 529A.
3. You held the stock or bonds on
which the dividends or interest were Education Credits However, you can't take the credit if
either of the following applies.
paid for at least 16 days and weren’t ob- If you (or your dependent) paid qualified
ligated to pay these amounts to someone expenses in 2024 for yourself, your 1. The amount on Form 1040,
else. spouse, or your dependent to enroll in or 1040-SR, or 1040-NR, line 11, is more
attend an eligible educational institution,

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than $38,250 ($57,375 if head of house- a tenant-stockholder in a cooperative Line 6h. You can't claim the District of
hold; $76,500 if married filing jointly). housing corporation, you are treated as Columbia first-time homebuyer credit
2. The person(s) who made the having paid your proportionate share of for a home you bought after 2011. You
qualified contribution or elective defer- any costs of such association or corpora- can claim it only if you have a credit
ral (a) was born after January 1, 2007, tion for purposes of these credits. carryforward from 2023. See Form
(b) is claimed as a dependent on some- More details. For details, see Form 8859.
one else's 2024 tax return, or (c) was a 5695. Line 6i. Enter any qualified electric ve-
student (defined next). hicle credit. You can't claim this credit
You were a student if during any part Lines 6a Through 6z for a vehicle placed in service after
of 5 calendar months of 2024, you: Other Nonrefundable Credits 2006. You can claim this credit only if
• Were enrolled as a full-time stu- you have an electric vehicle passive ac-
dent at a school; or Line 6a. The general business credit tivity credit carried forward from a prior
• Took a full-time, on-farm training consists of a number of credits that usu- year. See Form 8834.
course given by a school or a state, ally apply only to individuals who are Line 6j. Enter any alternative fuel vehi-
county, or local government agency. partners, shareholders in an S corpora- cle refueling property credit. See Form
tion, self-employed, or who have rental
A school includes a technical, trade, 8911.
property. See Form 3800 or Pub. 334.
or mechanical school. It doesn't include Line 6k. Enter any credit to holders of
an on-the-job training course, corre- The net elective payment elec- tax credit bonds. See Form 8912.
spondence school, or school offering ! tion amount from Form 3800, Line 6l. Enter the amount from Form
courses only through the Internet. CAUTION Part III, line 6, column (j) is re-
8978, line 14 (relating to partner's audit
For more details, use Tax Topic 610 ported on Schedule 3, line 13c. liability under section 6226). If the
or see Form 8880. Line 6b. Enter any credit for prior year amount on Form 8978, line 14, is nega-
minimum tax. See Form 8801. tive, complete the following worksheet
Line 5 to figure the amount to enter on line 6l.
Residential Energy Credits Line 6c. You may be able to take the If the amount on Form 8978, line 14, is
adoption credit if you paid expenses to positive, see the instructions for Form
Line 5a—Residential clean energy adopt a child or you adopted a child with 1040 or 1040-SR, line 16.
credit. If you made energy saving im- special needs and the adoption became Line 6m. Enter any credit for previous-
provements to one or more homes that final in 2024. See the Instructions for ly owned clean vehicles. See Form
you used as a residence during 2024, Form 8839. 8936, Part IV.
you may be able to take the residential Line 6z. Other nonrefundable credits.
Line 6d. Enter any credit for the elderly
clean energy credit. For more informa- Use line 6z to report any nonrefundable
or the disabled. See Schedule R.
tion, see Form 5695 and its instructions. credits not reported elsewhere on your
Line 6e. Line 6e has been reserved for
Line 5b—Energy efficient home im- return or other schedules. List the type
future use.
provement credit. If you made quali- and amount of the credit.
fied energy efficiency improvements to Line 6f. Enter the personal use part of
your main home located in the United any credit for new clean vehicles. See Line 9
States in 2024, you may be able to take Form 8936, Part III. Net Premium Tax Credit
the energy efficient home improvement
credit. For more information, see Form Line 6g. Enter any mortgage interest The premium tax credit helps pay for
5695 and its instructions. credit if a state or local government gave health insurance purchased through the
Condos and co-ops. If you are a mem- you a mortgage credit certificate. See Marketplace. You may be eligible to
ber of a condominium management as- Form 8396. claim the premium tax credit if you,
sociation for a condominium you own or your spouse, or a dependent enrolled in
health insurance through the Market-
Negative Form 8978 Adjustment Worksheet—Schedule 3 (Line 6l)

Complete this worksheet if Form 8978, line 14, is negative.
1. Enter the amount from Form 1040 or 1040-SR, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter as a positive number the negative amount from Form 8978, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Is the amount on line 1 equal to or more than the amount on line 2?
Yes. Enter the amount from line 2 on line 6l
No. Enter the amount from line 1 on line 6l, and subtract line 2 from line 1* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.( )
* Use this amount to complete the Negative Form 8978 Adjustment Worksheet in the Schedule 2, line 17z, instructions.

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place. Eligible individuals may have ad- 2024 and total wages of more than enter the amount on line 13b. See Pub.
vance payments of the premium tax $168,600, too much social security or 525 for details about this credit.
credit made on their behalf directly to tier 1 railroad retirement (RRTA) tax
the insurance company. You (or whoever may have been withheld. You can take a Line 13c
enrolled you) should have received credit on this line for the amount with-
Enter any net elective payment election
Form 1095-A from the Marketplace held in excess of $10,453.20. But if any
amount from Form 3800, Part III, line 6,
with information about your coverage one employer withheld more than
column (j).
and any advance credit payments. Com- $10,453.20, you can't claim the excess
plete Form 8962 to determine the on your return. The employer should ad-
amount of your premium tax credit, if just the tax for you. If the employer Line 13d
any. If the premium tax credit you can doesn't adjust the overcollection, you If you elected to pay your net 965 tax li-
claim exceeds your advance credit pay- can file a claim for refund using Form ability in installments, report the defer-
ments, your net premium tax credit will 843. Figure this amount separately for red amount on line 13d. Enter the
be shown on Form 8962, line 26. Enter you and your spouse. amount of net 965 tax liability remain-
that amount, if any, on line 9. For more You can't claim a refund for excess ing to be paid in future years.
information, see the Instructions for tier 2 RRTA tax on Form 1040,
Form 8962. 1040-SR, or 1040-NR. Instead, use Line 13z
Form 843. Other refundable credits. Use line 13z
Line 10
to report the credit under section 960(c)
Amount Paid With Request for Line 12 with respect to an excess limitation ac-
Extension To File Credit for Federal Tax on Fuels count. If an increase in the limitation un-
der section 960(c) is more than your
If you got an automatic extension of Enter any credit for federal excise taxes
U.S. income tax reported on Form 1116,
time to file Form 1040, 1040-SR, or paid on fuels that are ultimately used for
Part III, line 20, the amount of the ex-
1040-NR by filing Form 4868 or by a nontaxable purpose (for example, an
cess is deemed an overpayment of tax
making a payment, enter the amount of off-highway business use). Attach Form
and can be claimed on line 13z as a re-
the payment or any amount you paid 4136.
with Form 4868. If you paid a fee when fundable credit. See section 960(c)(5).
Enter “960(c)” and the amount of the
making your payment, don’t include on Lines 13a Through 13z credit. See section 960(c) for more infor-
line 10 the fee you were charged. Also,
include any amounts paid with Form Other Payments or mation about the circumstances under
2350. Refundable Credits which an excess in limitation arises. Al-
so, see the instructions for Form 1116,
Part III, line 22 for your increase in limi-
Line 11 Line 13b
tation.
Excess Social Security and Tier 1 If you are claiming a credit for repay-
Also use line 13z to report the
RRTA Tax Withheld ment of amounts you included in your
amount of U.S. tax allocable to the U.S.
income in an earlier year because it ap-
Virgin Islands. Enter “Form 8689” and
If you, or your spouse if filing a joint re- peared you had a right to the income,
turn, had more than one employer for the amount paid.

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Tax Topics

You  can  read  these  Tax  Topics  at 
IRS.gov/TaxTopics.

                                         Topic                                  Topic 
List of Tax Topics                       No.              Subject               No.               Subject
All topics are also available in Spanish 309 Roth IRA contributions             502 Medical and dental expenses
(and most topics are available in        310 Coverdell education savings        503 Deductible taxes
Chinese, Korean, Vietnamese, and             accounts                           504 Home mortgage points
Russian).                                311 Power of attorney information      505 Interest expense
Topic                                    312 Disclosure authorizations          506 Charitable contributions
No.                Subject               313 Qualified tuition programs (QTPs)  509 Business use of home
    IRS help available                       Which forms to file                510 Business use of car
                                                                                511 Business travel expenses
101 IRS services—Volunteer tax           356 Decedents                          513 Work-related education expenses
    assistance, outreach programs, and       Types of income                    515 Casualty, disaster, and theft losses
    identity theft                       401 Wages and salaries                     Tax computation
102 Tax assistance for individuals with  403 Interest received                  551 Standard deduction
    disabilities                         404 Dividends                          552 Tax and credits figured by the IRS
103 Tax help for small businesses and    407 Business income                    553 Tax on a child's investment and 
    the self-employed                    409 Capital gains and losses               other unearned income (Kiddie tax)
104 Taxpayer Advocate Service—Your       410 Pensions and annuities             554 Self-employment tax
    voice at the IRS                     411 Pensions—The general rule and the  556 Alternative minimum tax
105 Armed Forces tax information             simplified method                  557 Additional tax on early 
107 Tax relief in disaster situations    412 Lump-sum distributions                 distributions from traditional and 
    IRS procedures                       413 Rollovers from retirement plans        Roth IRAs
151 Your appeal rights                   414 Rental income and expenses         558 Additional tax on early 
154 Form W-2 and Form 1099-R (What       415 Renting residential and vacation       distributions from retirement plans 
    to do if incorrect or not received)      property                               other than IRAs
155 Obtaining forms and publications     416 Farming and fishing income         559 Net Investment Income Tax
156 How to get a transcript or copy of   417 Earnings for clergy                560 Additional Medicare Tax
    your tax return                      418 Unemployment compensation
157 Change your address—How to           419 Gambling income and losses             Tax credits
    notify the IRS                       420 Bartering income                   601 Earned income credit
158 Paying your taxes and ensuring       421 Scholarships, fellowship grants,   602 Child and dependent care credit
    proper credit of payments                and other grants                   608 Excess social security and RRTA 
159 How to get a wage and income         423 Social security and equivalent         tax withheld
    transcript or copy of Form W-2           railroad retirement benefits       610 Retirement savings contributions 
161 Returning an erroneous               424 401(k) plans                           credit
    refund—Paper check or direct         425 Passive activities—Losses and      611 Repayment of the first-time 
    deposit                                  credits                                homebuyer credit
                                         427 Stock options                      612 The premium tax credit
    Collection                           429 Traders in securities (Information     IRS notices
201 The collection process                   for Form 1040 or 1040-SR filers)
202 Tax payment options                  430 Receipt of stock in a              651 Notices—What to do
203 Reduced refund                           demutualization                    652 Notice of underreported 
204 Offers in compromise                 431 Canceled debt—Is it taxable or         income—CP2000
206 Dishonored payments                      not?                               653 IRS notices and bills, penalties, and 
    Alternative filing methods           432 Form 1099-A (Acquisition or            interest charges
                                             Abandonment of Secured Property)   654 Understanding your CP75 or 
253 Substitute tax forms                     and Form 1099-C (Cancellation of       CP75A Notice Request for 
254 How to choose a tax return preparer      Debt)                                  Supporting Documentation
255 Signing your return electronically                                              Basis of assets, depreciation, and 
                                             Adjustments to income
    General information                                                             sale of assets
                                         451 Individual retirement arrangements 
301 When, how, and where to file             (IRAs)                             701 Sale of your home
303 Checklist of common errors when      452 Alimony and Separate Maintenance   703 Basis of assets
    preparing your tax return            453 Bad debt deduction                 704 Depreciation
304 Extensions of time to file your tax  455 Moving expenses for members of     705 Installment sales
    return                                   the Armed Forces                       Employer tax information
305 Recordkeeping                        456 Student loan interest deduction    751 Social security and Medicare 
306 Penalty for underpayment of          458 Educator expense deduction             withholding rates
    estimated tax
307 Backup withholding                       Itemized deductions                752 Filing Forms W-2 and W-3
308 Amended returns                      501 Should I itemize?

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                                   Topic                                    Topic 
List of Tax Topics                 No.         Subject                      No.            Subject
(Continued)                        763 The Affordable Care Act                  Tax information for residents of 
Topic                                  Electronic media filers—1099             Puerto Rico
No.              Subject               series and related information       901 Is a person with income from 
                                       returns                                  Puerto Rico required to file a U.S. 
753 Form W-4—Employee's                                                         federal income tax return?
    Withholding Certificate        801 Who must file information returns 
756 Employment taxes for household     electronically                       902 Credits and deductions for 
    employees                      802 Applying to file information returns     taxpayers with Puerto Rican source 
757 Forms 941 and 944—Deposit          electronically                           income exempt from U.S. tax
    requirements                   803 Electronic filing waivers and        903 U.S. employment tax in Puerto 
758 Form 941—Employer's Quarterly      exemptions and filing extensions         Rico
    Federal Tax Return and Form    804 FIRE system test files and 
    944—Employer's Annual Federal      combined federal/state filing 
    Tax Return                         (CF/SF) program
759 Form 940—Employer's Annual         Tax information for U.S. resident 
    Federal Unemployment (FUTA)        aliens and citizens living abroad
    Tax Return—Filing and deposit  851 Resident and nonresident aliens
    requirements                   856 Foreign tax credit
760 Form 943—Reporting and deposit 857 Individual taxpayer identification 
    requirements for agricultural      number (ITIN)
    employers                      858 Alien tax clearance
761 Tips—Withholding and reporting
762 Independent contractor vs. 
    employee

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Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of  or delay any refund. Interest may also be  Or you can send your comments to Inter-
1998,  the  Privacy  Act  of  1974,  and  the  charged.                                               nal Revenue Service, Tax Forms and Pub-
Paperwork Reduction Act of 1980 require            Generally, tax returns and return infor-           lications Division, 1111 Constitution Ave. 
that when we ask you for information we            mation are confidential, as stated in Code         NW,  IR-6526,  Washington,  DC  20224. 
must  first  tell  you  our  legal  right  to  ask section  6103.  However,  Code  section            Don’t send your return to this address. In-
for  the  information,  why  we  are  asking       6103 allows or requires the Internal Reve-         stead, see the addresses at the end of these 
for it, and how it will be used. We must           nue Service to disclose or give the infor-         instructions.
also tell you what could happen if we do           mation shown on your tax return to others          Although we can't respond individual-
not receive it and whether your response           as  described  in  the  Code.  For  example,  ly to each comment received, we do ap-
is voluntary, required to obtain a benefit,        we may disclose your tax information to  preciate your feedback and will consider 
or mandatory under the law.                        the  Department  of  Justice  to  enforce  the  your  comments  as  we  revise  our  tax 
This  notice  applies  to  all  records  and  tax  laws,  both  civil  and  criminal,  and  to  forms and instructions.
other material (in paper or electronic for- cities,  states,  the  District  of  Columbia, 
mat)  you  file  with  us,  including  this  tax  and U.S. commonwealths or territories to            Estimates of Taxpayer 
return. It also applies to any questions we  carry out their tax laws. We may disclose                Burden
need to ask you so we can complete, cor- your tax information to the Department of                    The  following  table  shows  burden  esti-
rect,  or  process  your  return;  figure  your  Treasury and contractors for tax adminis-            mates based on current statutory require-
tax; and collect tax, interest, or penalties.      tration purposes; and to other persons as          ments  as  of  December  1,  2024,  for  tax-
                                                   necessary to obtain information needed to          payers  filing  a  2024  Form  1040  or 
Our legal right to ask for information             determine the amount of or to collect the          1040-SR  tax  return.  Time  spent  and 
is  Internal  Revenue  Code  sections  6001,       tax  you  owe.  We  may  disclose  your  tax       out-of-pocket  costs  are  presented  sepa-
6011, and 6012(a), and their regulations.          information to the Comptroller General of          rately. Time burden is broken out by tax-
They  say  that  you  must  file  a  return  or    the United States to permit the Comptrol-          payer  activity,  with  recordkeeping  repre-
statement with us for any tax you are lia-         ler  General  to  review  the  Internal  Reve-     senting the        largest component. 
ble for. Your response is mandatory under          nue Service. We may disclose your tax in-          Out-of-pocket costs include any expenses 
these  sections.  Code  section  6109  re-         formation  to  committees  of  Congress;           incurred by taxpayers to prepare and sub-
quires  you  to  provide  your  identifying        federal,  state,  and  local  child  support       mit  their  tax  returns.  Examples  include 
number on the return. This is so we know           agencies; and to other federal agencies for        tax  return  preparation  and  submission 
who you are, and can process your return           the  purposes  of  determining  entitlement        fees, postage and photocopying costs, and 
and other papers. You must fill in all parts       for  benefits  or  the  eligibility  for  and  the tax  return  preparation  software  costs. 
of the tax form that apply to you. But you         repayment of loans. We may also disclose           While  these  estimates  don’t  include  bur-
do  not  have  to  check  the  boxes  for  the     this information to other countries under a        den associated with post-filing activities, 
Presidential  Election  Campaign  Fund  or         tax treaty, to federal and state agencies to       IRS  operational  data  indicate  that  elec-
for the third-party designee. You also do          enforce  federal  nontax  criminal  laws,  or      tronically prepared and filed returns have 
not  have  to  provide  your  daytime  phone       to  federal  law  enforcement  and  intelli-       fewer  arithmetic  errors,  implying  lower 
number or email address.                           gence agencies to combat terrorism.                post-filing burden.
You are not required to provide the in-            Please  keep  this  notice  with  your  re-        Reported time and cost burdens are na-
formation requested on a form that is sub-         cords. It may help you if we ask you for           tional  averages  and  don’t  necessarily  re-
ject to the Paperwork Reduction Act un-            other  information.  If  you  have  questions      flect a “typical” case. Most taxpayers ex-
less the form displays a valid OMB con-            about the rules for filing and giving infor-       perience lower than average burden, with 
trol number. Books or records relating to          mation,  please  call  or  visit  any  Internal    taxpayer burden varying considerably by 
a form or its instructions must be retained        Revenue Service office.                            taxpayer type. For instance, the estimated 
as long as their contents may become ma-
                                                                                                      average time burden for all taxpayers fil-
terial in the administration of any Internal       We Welcome Comments on 
                                                                                                      ing a Form 1040 or 1040-SR is 13 hours, 
Revenue law.                                       Forms                                              with an average cost of $290 per return. 
We  ask  for  tax  return  information  to  We  try  to  create  forms  and  instructions  This average includes all associated forms 
carry  out  the  tax  laws  of  the  United  that can be easily understood. Often this  and schedules, across all tax return prepa-
States. We need it to figure and collect the  is difficult to do because our tax laws are  ration methods and taxpayer activities.
right amount of tax.                               very  complex.  For  some  people  with  in-       Within  this  estimate,  there  is  signifi-
If you do not file a return, do not pro-           come  mostly  from  wages,  filling  in  the       cant variation in taxpayer activity. For ex-
vide  the  information  we  ask  for,  or  pro-    forms is easy. For others who have busi-           ample,  nonbusiness  taxpayers  are  expec-
vide fraudulent information, you may be            nesses, pensions, stocks, rental income, or        ted to have an average burden of about 8 
charged penalties and be subject to crimi-         other investments, it is more difficult.           hours and $160, while business taxpayers 
nal prosecution. We may also have to dis-          If  you  have  suggestions  for  making  are expected to have an average burden of 
allow the exemptions, exclusions, credits,  these forms simpler, we would be happy  about  24  hours  and  $620.  Similarly,  tax 
deductions, or adjustments shown on the  to hear from you. You can send us com-                       return  preparation  fees  and  other 
tax return. This could make the tax higher  ments  through IRS.gov/FormsComments.  out-of-pocket  costs  vary  extensively  de-

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pending on the tax situation of the taxpay- For more information on taxpayer bur- the addresses shown under We Welcome
er, the type of software or professional den see Pub. 5743. If you have comments Comments on Forms.
preparer used, and the geographic loca- concerning the time and cost estimates
tion. below, you can contact us at either one of
Estimated Average Taxpayer Burden for Individuals by Activity
Average Burden
Average Time (Hours) Average
Form Cost
Completion (Dollars)**
Percentage Total Record- Tax and All
Type of Taxpayer of Returns Time* keeping Planning Submission Other
All taxpayers . . . . . . . . . . 100% 13 5 3 4 1 $290
Type of taxpayer
Nonbusiness***. . . . . 71% 8 3 1 3 1 160
Business*** . . . . . . . 29% 24 11 5 6 2 620

*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***You are considered a “business” filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are
considered a “nonbusiness” filer if you don’t file any of those schedules or forms with Form 1040 or 1040-SR.

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Major Categories of Federal Income and Outlays for Fiscal Year 2023

Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for scal year 2023.
     Income                                                        Outlays*
                                                                                             Law                                                                                 Net Physical,
         Social security, Medicare, Personal income                Social security,          enforcement    interest                                                                 human, and
         and unemployment and other            taxes               Medicare, and other       and general    on the                                                                   community
         retirement taxes                      35%                 retirement1                              debt                                                                     development3
                                                                                             government
                  26%                                              39%                       2%             11%                                                                      7%

                      Corporate                Excise, customs,                           National defense,                                                                          Social
                      income taxes             estate, gift, and                                                                                                                     programs4
                                                                                       veterans, and foreign
     Borrowing to         7%                   miscellaneous taxes                           affairs2                                                                                23%
     cover decit
         28%                                         4%                                      19%
                                                                   *Numbers may not total to 100% due to rounding.

On or before the first Monday in February  30, 2023, federal income was $4.441 tril-         countries  and  the  maintenance  of  U.S. 
of each year, the President is required by  lion  and  outlays  were  $6.135  trillion,  embassies abroad.
law  to  submit  to  the  Congress  a  budget  leaving a deficit of $1.694 trillion.         3.    Physical,  human,  and  communi-
proposal for the fiscal year that begins the                                                 ty development: These outlays were for 
following  October.  The  budget  plan  sets   Footnotes for Certain Federal                 agriculture;  natural  resources;  environ-
forth  the  President's  proposed  receipts,   Outlays                                       ment;  transportation;  aid  for  elementary 
spending,  and  the  surplus  or  deficit  for                                               and secondary education and direct assis-
the federal government. The plan includes                                                    tance to college students; job training; de-
recommendations  for  new  legislation  as     1.    Social  security,  Medicare,  and       posit  insurance,  commerce  and  housing 
well as recommendations to change, elim-       other  retirement:  These  programs  pro-     credit, and community development; and 
inate, and add programs. After receipt of  vide  income  support  for  the  retired  and     space,  energy,  and  general  science  pro-
the President's proposal, the Congress re-     disabled and medical care for the elderly.    grams.
views the proposal and makes changes. It       2.    National  defense,  veterans,  and      4.    Social  programs:  About  17%  of 
first passes a budget resolution setting its   foreign  affairs:  About  13%  of  outlays    total  outlays  were  for  Medicaid,  Supple-
own targets for receipts, outlays, and sur- were  to  equip,  modernize,  and  pay  our 
                                                                                             mental Nutrition Assistance Program (for-
plus or deficit. Next, individual spending  armed forces and to fund national defense 
                                                                                             merly food stamps), temporary assistance 
and revenue bills that are consistent with  activities;  about  5%  were  for  veterans 
                                                                                             for needy families, supplemental security 
the  goals  of  the  budget  resolution  are  benefits and services; and about 1% were 
                                                                                             income, and related programs; and 6% for 
enacted.                                       for international activities, including mili- health  research  and  public  health  pro-
In  fiscal  year  2023  (which  began  on      tary  and  economic  assistance  to  foreign  grams,  unemployment  compensation,  as-
October 1, 2022, and ended on September                                                      sisted housing, and social services.

Note. The percentages shown here exclude undistributed offsetting receipts, which were $132 billion in fiscal year 2023. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. 
These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.

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                                                    The Tax Rate Schedules are shown so you can see the tax rate that applies
2024                                                to all levels of taxable income. Don’t use them to gure your tax. Instead,
                                         CAUTION    see the instructions for line 16.
Tax Rate

Schedules
Schedule X—If your ling status is Single
If your taxable                                  The tax is:
income is:                                                       of the
                But not                                          amount
Over—           over—                                            over—
$0              $11,600                                      10% $0
11,600          47,150                   $1,160.00 + 12%         11,600
47,150          100,525                  5,426.00 + 22%          47,150
100,525         191,950                  17,168.50 + 24%         100,525
191,950         243,725                  39,110.50 + 32%         191,950
243,725         609,350                  55,678.50 + 35%         243,725
609,350                                  183,647.25 + 37%        609,350
Schedule Y-1—If your ling status is Married ﬁling jointly or Qualifying surviving spouse
If your taxable                                  The tax is:
income is:                                                       of the
                But not                                          amount
Over—           over—                                            over—
$0              $23,200                                      10% $0
23,200          94,300                   $2,320.00 + 12%         23,200
94,300          201,050                  10,852.00 + 22%         94,300
201,050         383,900                  34,337.00 + 24%         201,050
383,900         487,450                  78,221.00 + 32%         383,900
487,450         731,200                  111,357.00 + 35%        487,450
731,200                                  196,669.50 + 37%        731,200

Schedule Y-2—If your ling status is Married ﬁling separately
If your taxable                                  The tax is:
income is:                                                       of the
                But not                                          amount
Over—           over—                                            over—
$0              $11,600                                      10% $0
11,600          47,150                   $1,160.00 + 12%         11,600
47,150          100,525                  5,426.00 + 22%          47,150
100,525         191,950                  17,168.50 + 24%         100,525
191,950         243,725                  39,110.50 + 32%         191,950
243,725         365,600                  55,678.50 + 35%         243,725
365,600                                  99,334.75 + 37%         365,600

Schedule Z—If your ling status is Head of household
If your taxable                                  The tax is:
income is:                                                       of the
                But not                                          amount
Over—           over—                                            over—
$0              $16,550                                      10% $0
16,550          63,100                   $1,655.00 + 12%         16,550
63,100          100,500                  7,241.00 + 22%          63,100
100,500         191,950                  15,469.00 + 24%         100,500
191,950         243,700                  37,417.00 + 32%         191,950
243,700         609,350                  53,977.00 + 35%         243,700
609,350                                  181,954.50 + 37%        609,350

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Index to Instructions
 
                                             Recapture of education credits 33             Line instructions for Forms 1040 and 
A                                            Savings accounts   88,97                       1040-SR     63
ABLE account    87,97                      Educator expenses  89                           Living abroad, U.S. citizens and resident 
Additional Medicare Tax 99                 Elderly persons:                                 aliens   8,23
Additions to tax 96                          Credit for   102                              Long-term care insurance        89
Address change   12                          Standard deduction  34                        Lump-sum distributions        30
Adjusted gross income   31                 Electric vehicles 102
Adoption credit  102                       Electronic filing (e-file) 58,59,62 63,         M
Adoption taxpayer identification number 20 Estimated tax  37,61,78                         Market discount on bonds 25
Aliens  8                                  Excess deferrals  24                            Married persons:
Alimony paid   90                          Excess social security and tier 1 RRTA tax       Filing joint returns 13
                                             withheld   103                                 Filing separate returns      14
Alimony received   85                      Extension of time to file8,103                   Living apart  15
Alternative minimum tax    97
                                                                                           Medical insurance premiums, credit for   102
Amended return    79                       F                                               Medicare tax, additional      99
Amount you owe    59-61
Annuities 27-30                            Filing requirements  11                         Mortgage interest credit 102
Archer MSAs    87,97,100                   Filing status, which box to check13-15          Moving expenses   89
Artists 89                                 Foreign accounts and trusts   23                Multiple support agreement      21
Assistance (See Tax help)                  Foreign tax credit 101
Attachments to the return   63             Foreign-source income  23                       N
Awards  87                                 Form W-2   25                                   Name change   12
                                           Free Ways to File Your Taxes   7                Net Investment Income Tax       99
B                                                                                          Net operating loss 85
Bankruptcy cases, chapter 1123             G                                               Nonresident aliens  8,13
Bequests  88                               Gambling   85
Blindness 16,34                            General business credit    102                  O
Business income or loss 85                 Gifts 88                                        Offsets 57
                                           Golden parachute payments      100              Other income  85,87
C                                                                                          Other taxes  99
Canceled debt  87                          H
Capital gain distributions 31              Head of household  14                           P
Capital gain or loss 31                    Health insurance deduction, self-employed  89   Parents, divorced or separated    20
Child and dependent care expenses, credit  Health insurance premiums, credit for    102    Pay taxes electronically      59
  for   101                                Health savings accounts    87,89,97 99,         Payments  37-103
Child custody  20                          Homebuyer credit, first-time   99               Penalty
Child support  88                          Household employment taxes     97                Early withdrawal of savings      90
Child tax credits 17,57                    How to comment on forms106                       Estimated tax    61
Child's requirement to file 9,10                                                            Others (including late filing and late 
Community property states   23             I                                                payment)      82
Contributions to reduce debt held by the   Identity Protection PIN    62                   Penalty on early withdrawal of savings  90
  public  78                                                                               Pensions and annuities  27-30
Corrective distributions 25                Identity theft 78
                                           Income  23-85                                   Premium tax credit  102
D                                          Income tax withholding (federal)    37,78       Presidential election $3 check-off 13
                                           Individual retirement arrangements (IRAs)       Private delivery services     9
Daycare center expenses   101                Contributions to 91,92                        Prizes 87
Death of a taxpayer  12                      Credit for contributions to  101              Public debt, gift to reduce the   78
Death of spouse  12                          Distributions from 26                         Publications (See Tax help)
Dependent care benefits  24                  Nondeductible contributions to   26,91,92
Dependents  17                             Individual taxpayer identification numbers   13 Q
  Standard deduction  34                   Injured spouse 57                               Qualified business income deduction  33
Direct deposit of refund 58,59             Innocent spouse relief 77                       Qualified dividends 25,36
Disability expenses  87                    Installment payments   60                       Qualified dividends and capital gain tax 
Disclosure, Privacy Act, and Paperwork     Interest income                                  worksheet    36
  Reduction Act Notice    106                Tax-exempt   25                               Qualified retirement plans, deduction for 89
Dividends:                                   Taxable  25                                   Qualified tuition program earnings  88,97
  Nondividend distributions  26            Interest on taxes 82
  Ordinary dividends  26                   Investment income, tax on    99                 R
  Qualified dividends  25,36               Itemized deductions or standard                 Railroad retirement benefits:
Divorced parents  20                         deduction    31-34
Dual-status aliens 8,13                    ITINs for aliens  13                             Treated as a pension 27
                                                                                            Treated as social security     30
E                                          J                                               Records, how long to keep       78
                                                                                           Refund  57-59
Earned income credit (EIC)   38            Jury duty pay  87                               Refund information    83
  Combat pay, nontaxable    40                                                             Refund offset 57
Education:                                 L                                               Refunds, credits, or offsets of state and local 
  Credits  57,101                                                                           income taxes     84
  Expenses   57,101                        Life insurance 88

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Reservists, expenses of  89                      Statutory employees 25                      Tuition program earnings    88,97
Resident aliens 8                                Student loan interest deduction 94
Residential energy efficient property credit 102   Expenses  93                              U
Retirement plan deduction, self-employed 89      Surviving spouse, qualifying 15             Unemployment compensation      85
Retirement savings contributions credit 101
Rollovers 26,30                                  T                                           V
Roth IRAs   26,91                                Tax and credits 31-99                       Volunteer Income Tax Assistance Program 
Rounding off to whole dollars23                    Figured by the IRS 33,41                   (VITA)   7
                                                   Other taxes:
S                                                      Alternative minimum tax 97            W
Saver's credit 101                                     IRAs and other tax-favored accounts 97
Self-employment tax:                                   Lump-sum distributions 30             Wages 23
  Deduction for part of  89                            Recapture 99                          What if you can't pay? 60
Separated parents  20                            Tax computation worksheet    76             What's new 6
Signing your return  62                          Tax Counseling for the Elderly (TCE) 7      When and where should you file?  8
Single person  13                                Tax help 79                                 Who must file 9,10
Social security and equivalent railroad          Tax rate schedules 109                      Who should file 8
  retirement benefits   30-32                    Tax table 64-75                             Winnings, prizes, gambling, and lotteries (other 
Social security number   12,21                   Tax Topics 104                               income)   85
Standard deduction or itemized                   Taxpayer Advocate Service (TAS)4            Withholding, federal income tax  37,78
  deductions    31-34                            Third party designee 61
State and local income taxes, taxable refunds,   Tip income 97
  credits, or offsets of 84

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Your Rights

as a Taxpayer

The Taxpayer Bill of Rights

1. The Right to Be Informed 6. The Right to Finality
Taxpayers have the right to know what they need to do to Taxpayers have the right to know the maximum amount of
comply with the tax laws. They are entitled to clear time they have to challenge the IRS’s position as well as the
explanations of the laws and IRS procedures in all tax forms, maximum amount of time the IRS has to audit a particular tax
instructions, publications, notices, and correspondence. They year or collect a tax debt. Taxpayers have the right to know
have the right to be informed of IRS decisions about their tax when the IRS has nished an audit.
accounts and to receive clear explanations of the outcomes.
7. The Right to Privacy
2. The Right to Quality Service Taxpayers have the right to expect that any IRS inquiry,
Taxpayers have the right to receive prompt, courteous, and examination, or enforcement action will comply with the law
professional assistance in their dealings with the IRS, to be and be no more intrusive than necessary, and will respect all
spoken to in a way they can easily understand, to receive clear due process rights, including search and seizure protections,
and easily understandable communications from the IRS, and and will provide, where applicable, a collection due process
to speak to a supervisor about inadequate service. hearing.
3. The Right to Pay No More than the 8. The Right to Conﬁdentiality
Correct Amount of Tax Taxpayers have the right to expect that any information they
Taxpayers have the right to pay only the amount of tax legally provide to the IRS will not be disclosed unless authorized by
due, including interest and penalties, and to have the IRS the taxpayer or by law. Taxpayers have the right to expect
apply all tax payments properly. appropriate action will be taken against employees, return
preparers, and others who wrongfully use or disclose taxpayer
4. The Right to Challenge the IRS’s Position return information.
and Be Heard 9. The Right to Retain Representation
Taxpayers have the right to raise objections and provide Taxpayers have the right to retain an authorized representative
additional documentation in response to formal IRS actions or of their choice to represent them in their dealings with the
proposed actions, to expect that the IRS will consider their IRS. Taxpayers have the right to seek assistance from a Low
timely objections and documentation promptly and fairly, and Income Taxpayer Clinic if they cannot afford representation.
to receive a response if the IRS does not agree with their
position. 10. The Right to a Fair and Just Tax System
5. The Right to Appeal an IRS Decision in an Taxpayers have the right to expect the tax system to consider
facts and circumstances that might affect their underlying
Independent Forum liabilities, ability to pay, or ability to provide information timely.
Taxpayers are entitled to a fair and impartial administrative Taxpayers have the right to receive assistance from the
appeal of most IRS decisions, including many penalties, and Taxpayer Advocate Service if they are experiencing nancial
have the right to receive a written response regarding the IRS difculty or if the IRS has not resolved their tax issues properly
Independent Ofce of Appeals’ decision. Taxpayers generally and timely through its normal channels.
have the right to take their cases to court.

Learn more at IRS.gov/TaxpayerRights

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Where Do You Mail your return to the address shown Envelopes without enough postage will be
File? below that applies to you. If you want to use TIP returned to you by the post office. Your
a private delivery service, see Private envelope may need additional postage if it
Delivery Services under Filing contains more than five pages or is
Requirements, earlier. oversized (for example, it is over /1″4thick).
Also include your complete return address.
Only the U.S. Postal Service can deliver to P.O. boxes. You can't use a private delivery service to make tax payments
CAUTION! required to be sent to a P.O. box.

THEN use this address if you:
Are requesting a refund or Are enclosing a check or
are not enclosing a check or money order...
IF you live in... money order...

Alabama, Georgia, North Carolina, South Carolina, Department of the Treasury Internal Revenue Service
Tennessee Internal Revenue Service P.O. Box 1214
Austin, TX 73301-0002 Charlotte, NC 28201-1214

Alaska, California, Colorado, Hawaii, Idaho, Kansas, Department of the Treasury Internal Revenue Service
Michigan, Montana, Nebraska, Nevada, North Dakota, Internal Revenue Service P.O. Box 802501
Ohio, Oregon, South Dakota, Utah, Washington, Wyoming Ogden, UT 84201-0002 Cincinnati, OH 45280-2501

Department of the Treasury Internal Revenue Service
Arizona, New Mexico Internal Revenue Service P.O. Box 802501
Austin, TX 73301-0002 Cincinnati, OH 45280-2501

Department of the Treasury Internal Revenue Service
Arkansas, Oklahoma Internal Revenue Service P.O. Box 931000
Austin, TX 73301-0002 Louisville, KY 40293-1000

Connecticut, Delaware, District of Columbia, Illinois, Department of the Treasury Internal Revenue Service
Indiana, Iowa, Kentucky, Maine, Maryland, Internal Revenue Service P.O. Box 931000
Massachusetts, Minnesota, Missouri, New Hampshire, Kansas City, MO 64999-0002 Louisville, KY 40293-1000
New Jersey, New York, Rhode Island, Vermont, Virginia,
West Virginia, Wisconsin

Department of the Treasury Internal Revenue Service
Florida, Louisiana, Mississippi, Texas Internal Revenue Service P.O. Box 1214
Austin, TX 73301-0002 Charlotte, NC 28201-1214

Department of the Treasury Internal Revenue Service
Pennsylvania Internal Revenue Service P.O. Box 802501
Kansas City, MO 64999-0002 Cincinnati, OH 45280-2501

A foreign country, U.S. territory*, or use an APO or FPO Department of the Treasury Internal Revenue Service
address, or file Form 2555 or 4563, or are a dual-status Internal Revenue Service P.O. Box 1303
alien Austin, TX 73301-0215 Charlotte, NC 28201-1303

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

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