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                                                                 (and
             1040      
TAX YEAR
                                                                                                                                     R R

2023

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

                                 2023 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.

               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.

                Department of the Treasury  Internal Revenue Service  www.irs.gov

Dec 27, 2023                           Cat. No. 24811V

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            Table of Contents

            Contents                                           Page      Contents                                              Page
 Department 
 of the     What's New . . . . . . . . . . . . . . . . . . . . . . . . 6 Sign Your Return          . . . . . . . . . . . . . . . . 63
 Treasury                                                                Assemble Your Return . . . . . . . . . . . . .            64
            Filing Requirements  . . . . . . . . . . . . . . . . . . 8
 Internal     Do You Have To File? . . . . . . . . . . . . . .         8 2023 Tax Table  . . . . . . . . . . . . . . . . . . . . . 65
 Revenue 
 Service      When and Where Should You File?              . . . . . 8
                                                                         General Information     . . . . . . . . . . . . . . . . . 78
            Line Instructions for Forms 1040 and 
                                                                         Refund Information    . . . . . . . . . . . . . . . . . . 84
              1040-SR . . . . . . . . . . . . . . . . . . . . . .    12
              Name and Address       . . . . . . . . . . . . . . .   12  Instructions for Schedule 1 . . . . . . . . . . . . .     85
              Social Security Number (SSN)           . . . . . . .   12
                                                                         Instructions for Schedule 2 . . . . . . . . . . . . .     97
              Filing Status  . . . . . . . . . . . . . . . . . . .   13
              Dependents, Qualifying Child for                           Instructions for Schedule 3 . . . . . . . . . . . .       102
              Child Tax Credit, and Credit for 
              Other Dependents . . . . . . . . . . . . . .           17  Tax Topics. . . . . . . . . . . . . . . . . . . . . . .   105
              Income . . . . . . . . . . . . . . . . . . . . . . .   23  Disclosure, Privacy Act, and Paperwork 
              Total Income and Adjusted Gross                            Reduction Act Notice            . . . . . . . . . . . .   107
              Income . . . . . . . . . . . . . . . . . . . . .       31
              Tax and Credits    . . . . . . . . . . . . . . . . .   31  Major Categories of Federal Income and 
                                                                         Outlays for Fiscal Year 2022 . . . . . . . .              109
              Payments   . . . . . . . . . . . . . . . . . . . . .   38
              Refund . . . . . . . . . . . . . . . . . . . . . . .   58  Index . . . . . . . . . . . . . . . . . . . . . . . . . . 111
              Amount You Owe . . . . . . . . . . . . . . . .         61

2

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Form 1040 and 1040-SR

Helpful Hints
For 2023, you will use Form 1040 or, if you were born before January 2, 1959, 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 Internal Revenue Service (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 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 , 2024, 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 , Form 1040-SR , orForm 1040-NR. (Don’t include Form 1095-A.)

Health Coverage Reporting
If you or someone in your family was an employee in 2023, 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 2024 . This information may be
relevant if you purchased health insurance coverage for 2023 through the Health Insurance 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 2023, 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 2023 tax law or any other devel-
What's New opments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Form1040.

Due date of return. File Form 1040 or • New line 6m was added to report is April 1, 2025. See Pub. 590-B for
1040-SR by April 15, 2024. If you live the credit for previously owned clean more information.
in Maine or Massachusetts, you have vehicles from Form 8936. Insurance premiums for retired pub-
until April 17, 2024, because of the Pa- • Line 13c will be used to report the lic safety officers. Eligible retired pub-
triots’ Day and Emancipation Day holi- elective payment election amount from lic safety officers can exclude from in-
days. Form 3800. come up to $3,000 of distributions from
Standard deduction amount in- Credits for qualified sick and family their eligible retirement plan that is paid
creased. For 2023, the standard deduc- leave wages. The credits for qualified directly to them and is used to pay for
tion amount has been increased for all sick and family leave wages paid in health insurance premiums. For more in-
filers. The amounts are: 2023 for leave taken before April 1, formation, see Insurance Premiums for
• Single or Married filing separate- 2021, and for leave taken after March Retired Public Safety Officers, later.
ly—$13,850. 31, 2021, and before October 1, 2021, Exception to the 10% additional tax
• Married filing jointly or Qualify- are now reported on Schedule 3, for early distributions. The exception
ing surviving spouse—$27,700. line 13z. See Schedule H (Form 1040) to the 10% additional tax for early distri-
• Head of household—$20,800. for more information. butions include the following.
Additional child tax credit amount in- Alternative motor vehicle credit. The • Distributions from a retirement
creased. The maximum additional child alternative motor vehicle credit has ex- plan in connection with federally de-
tax credit amount has increased to pired. clared disasters.
$1,600 for each qualifying child. Self-employed health insurance de- • Distributions from a retirement
New clean vehicle credit. The credit duction. If you can take the self-em- plan made to someone who is terminally
for new qualified plug-in electric drive ployed health insurance deduction on ill.
motor vehicles has changed. This credit Schedule 1, line 17, and you can't use • Distributions to certain firefighters
is now known as the clean vehicle cred- the Self-Employed Health Insurance De- who meet the age or years of service re-
it. The maximum amount of the credit duction Worksheet in these instructions, quirement.
and some of the requirements to claim you will now use Form 7206, instead of See Form 5329 and Pub. 590-B for more
the credit have changed. The credit is Pub. 535, to figure your deduction. information.
still reported on Form 8936 and Sched- Qualified charitable distribution Direct File. The IRS is taking steps to
ule 3, line 6f. For more information, see one-time election. Beginning in 2023, implement a Direct File pilot during the
Form 8936. you can elect to make a one-time distri- 2024 filing season. This pilot will give
Previously owned clean vehicle credit. bution up to $50,000 from an individual eligible taxpayers an option to prepare
This credit is available for previously retirement account to charities through a and electronically file their 2023 federal
owned clean vehicles acquired and charitable remainder annuity trust, a tax returns directly with the IRS for free.
placed in service after 2022. For more charitable remainder unitrust, or a chari- The Direct File pilot will be offered to
information, see Form 8936. table gift annuity each of which is fun- eligible taxpayers in participating states
ded only by qualified charitable distribu- who have relatively simple tax returns
New lines on Schedule 3. This year reporting only certain types of income
tions. See Pub. 590-B for more
Schedule 3 has new lines. and claiming limited credits and deduc-
information.
• Line 5 has been separated into tions. See IRS.gov/DirectFile for pilot
lines 5a and 5b so that the residential Increase in required minimum distri-
information and updates.
clean energy credit and the energy effi- bution age. If you reach age 72 in
cient home improvement credit reported 2023, the required beginning date for
on Form 5695 each have their own line. your first required minimum distribution

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              Free Software Options for Doing Your Taxes 

Why have millions of Americans used Free File?
              •  Security—Free File uses the latest encryption technology to safeguard your information.
              •  Flexible Payments—File early; pay by April 15, 2024 (for most people).
              •  Greater Accuracy—Fewer errors mean faster processing.
              •  Quick Receipt—Get an acknowledgment that your return was received and accepted.
              •  Go Green—Reduce the amount of paper used.
              •  It’s Free—through        IRS.gov/FreeFile.
              •  Faster Refunds—Join the eight in 10 taxpayers who get their refunds faster by using 
               direct deposit and e-le.

                           Do Your Taxes for Free

If your adjusted gross income was $79,000 or less in 2023, you can use free tax software to prepare and e-le your tax return. 
Earned more? Use Free File Fillable Forms.
Free File. This public–private partnership, between the IRS and tax software providers, makes approximately a dozen 
brand-name commercial software products and e-le available for free. Seventy percent of the nation’s taxpayers are eligible. 
Just visit IRS.gov/FreeFile for details. Free File combines all the benets of e-le and easy-to-use software at no cost. Guided 
questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free.
You can review each software provider’s criteria for free usage or use an online tool to nd which free software products match 
your situation. Some software providers offer state tax return preparation for free.
Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that can also be e-led for free. Free File 
Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File 
Fillable Forms does basic math calculations. It supports only federal tax forms.

Free Tax Help Available Nationwide 
Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under 
$64,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and 
electronically le their own tax return with the assistance of an IRS-certied volunteer.
See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov/VITA for a VITA/TCE 
site near you!

IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/Forms.

              Make your tax payments online—it’s easy. 

You can make payments online, by phone, or from a mobile device. Paying online is safe and secure; it 
puts you in control of paying your tax bill and gives you peace of mind. You determine the payment 
date, and you will receive an immediate conrmation from the IRS. 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.

of 2023 or was a full-time student under If you were serving in, or in support
age 24 at the end of 2023. To do so, use of, the U.S. Armed Forces in a designa-
Do You Have To File? Form 8814. If you make this election, ted combat zone or contingency opera-
Use Chart A, B, or C to see if you must your child doesn't have to file a return. tion, you may be able to file later. See
file a return. U.S. citizens who lived in For details, use Tax Topic 553 or see Pub. 3 for details.
or had income from a U.S. territory Form 8814.
If you e-file your return, there is no
should see Pub. 570. Residents of Puerto A child born on January 1, 2000, is need to mail it. However, if you choose
Rico can use Tax Topic 901 to see if they considered to be age 24 at the end of to mail it instead, filing instructions and
must file. 2023. Do not use Form 8814 for such a addresses are at the end of these instruc-
child.
Even if you do not otherwise tions.
TIP have to file a return, you should Resident aliens. These rules also apply The chart at the end of these in-
file one to get a refund of any if you were a resident alien. Also, you TIP structions provides the current
federal income tax withheld. You should may qualify for certain tax treaty bene- address for mailing your re-
also file if you are eligible for any of the fits. Generally, you are a resident alien if turn. Use these addresses for Forms
following credits. you meet either the green card test or the 1040 or 1040-SR filed in 2024. The ad-
• Earned income credit. substantial presence test for 2023. See dress for returns filed after 2024 may be
• Additional child tax credit. Pub. 519 for details. different. See IRS.gov/Form1040 for any
• American opportunity credit. updates.
Nonresident aliens and dual-status ali-
• Credit for federal tax on fuels.
ens. These rules also apply if you were
• Premium tax credit. What if You Can't File on
a nonresident alien or a dual-status alien
• Credits for sick and family leave. Time?
and both of the following apply.
See Pub. 501 for details. Also see • You were married to a U.S. citizen You can get an automatic 6-month ex-
Pub. 501 if you do not have to file but or resident alien at the end of 2023. tension if, no later than the date your re-
received a Form 1099-B (or substitute • You elected to be taxed as a resi- turn is due, you file Form 4868. If you
statement). dent alien. want to apply for an extension electroni-
See Pub. 519 for details. cally, see Form 4868 for details.
Requirement to reconcile advance
payments of the premium tax credit. Specific rules apply to deter- An automatic 6-month exten-
If you, your spouse with whom you are ! mine if you are a resident alien, ! sion to file doesn't extend the
filing a joint return, or a dependent was CAUTION nonresident alien, or dual-sta- CAUTION time to pay your tax. If you
enrolled in coverage through the Mar- tus alien. Most nonresident aliens and don’t pay your tax by the original due
ketplace for 2023 and advance payments dual-status aliens have different filing date of your return, you will owe interest
of the premium tax credit were made for requirements and may have to file Form on the unpaid tax and may owe penal-
this coverage, you must file a 2023 re- 1040-NR. Pub. 519 discusses these re- ties. See Form 4868.
turn and attach Form 8962. You (or quirements and other information to
whoever enrolled you) should have re- help aliens comply with U.S. tax law. If you are a U.S. citizen or resident
ceived Form 1095-A from the Market- alien, you may qualify for an automatic
place with information about your cov- extension of time to file without filing
erage and any advance payments. Form 4868. You qualify if, on the due
You must attach Form 8962 even if When and Where date of your return, you meet one of the
following conditions.
someone else enrolled you, your spouse, Should You File? You live outside the United States
or your dependent. If you are a depend- •
ent who is claimed on someone else's File Form 1040 or 1040-SR by April 15, and Puerto Rico and your main place of
2023 return, you do not have to attach 2024. If you live in Maine or Massachu- business or post of duty is outside the
Form 8962. setts, you have until April 17, because of United States and Puerto Rico.
Exception for certain children under the Patriots’ Day and Emancipation Day • You are in military or naval service
age 19 or full-time students. If certain holidays. If you file after this date, you on duty outside the United States and
conditions apply, you can elect to in- may have to pay interest and penalties. Puerto Rico.
clude on your return the income of a See Interest and Penalties, later. This extension gives you an extra 2
child who was under age 19 at the end months to file and pay the tax, but inter-

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est will be charged from the original due     ly  mailing  treated  as  timely  filing/       • UPS  Next  Day  Air  Early  A.M., 
date of the return on any unpaid tax. You     paying”  rule  for  tax  returns  and  pay-  UPS Next Day Air, UPS Next Day Air 
must  include  a  statement  showing  that    ments.  These  private  delivery  services   Saver, UPS 2nd Day Air, UPS 2nd Day 
you  meet  the  requirements.  If  you  are   include only the following.                  Air A.M., UPS Worldwide Express Plus, 
still unable to file your return by the end   • FedEx First Overnight, FedEx Pri-          and UPS Worldwide Express.
of  the  2-month  period,  you  can  get  an  ority  Overnight,  FedEx  Standard  Over-
additional 4 months if, no later than June    night, FedEx 2 Day, FedEx International         To check for any updates to the list of 
17,  2024,  you  file  Form  4868.  This      Next  Flight  Out,  FedEx  International     designated  private  delivery  services,  go 
4-month extension of time to file doesn't     Priority,  FedEx  International  First,  and to IRS.gov/PDS. For the IRS mailing ad-
extend  the  time  to  pay  your  tax.  See   FedEx International Economy.                 dress to use if you’re using a private de-
Form 4868.                                    • DHL  Express  9:00,  DHL  Express          livery   service,   go        to IRS.gov/
                                              10:30,  DHL  Express  12:00,  DHL  Ex-       PDSStreetAddresses.
Private Delivery Services                     press  Worldwide,  DHL  Express  Enve-
                                                                                              The  private  delivery  service  can  tell 
If  you  choose  to  mail  your  return,  you lope, DHL Import Express 10:30, DHL 
                                                                                           you how to get written proof of the mail-
can use certain private delivery services     Import Express 12:00, and DHL Import 
                                                                                           ing date.
designated by the IRS to meet the “time-      Express Worldwide.

Chart A—For Most People

                                              AND at the end of 2023                       THEN file a return if your gross  
IF your filing status is . . .                you were* . . .                              income** was at least . . .
                                              under 65                                              $13,850
Single
                                              65 or older                                           15,700
                                              under 65 (both spouses)                               $27,700
Married filing jointly***                     65 or older (one spouse)                              29,200
                                              65 or older (both spouses)                            30,700
Married filing separately                     any age                                                        $5
                                              under 65                                              $20,800
Head of household 
                                              65 or older                                           22,650
                                              under 65                                              $27,700
Qualifying surviving spouse
                                              65 or older                                            29,200
*If you were born on January 1, 1959, you are considered to be age 65 at the end of 2023. (If your spouse died in 2023 or 
if you are preparing a return for someone who died in 2023, 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 2023, 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 2023 (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 $1,250.
          •    Your earned income was over $13,850.
          •    Your gross income was more than the larger of—
               • $1,250, or
               • Your earned income (up to $13,450) plus $400.
       Yes. You must file a return if any of the following apply.
          •    Your unearned income was over $3,100 ($4,950 if 65 or older and blind).
          •    Your earned income was over $15,700 ($17,550 if 65 or older and blind).
          •    Your gross income was more than the larger of—
               • $3,100 ($4,950 if 65 or older and blind), or
               • Your earned income (up to $13,450) plus $2,250 ($4,100 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 $1,250.
          •    Your earned income was over $13,850.
          •    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— 
               • $1,250, or
               • Your earned income (up to $13,450) plus $400.
       Yes. You must file a return if any of the following apply.
          •    Your unearned income was over $2,750 ($4,250 if 65 or older and blind).
          •    Your earned income was over $15,350 ($16,850 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—
               • $2,750 ($4,250 if 65 or older and blind), or
               • Your earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and blind).

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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 2023.

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).

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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                                   Free  File  makes  available  free  brand-name  software  and  free  e-file.  Visit IRS.gov/
                                               FreeFile for details and to see if you are eligible.
for                                            What form to file.  Everyone can file Form 1040. Form 1040-SR is available to you if 
                                               you were born before January 2, 1959.
Forms 1040                                     Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 
                                               through  December  31,  2023,  enter  the  beginning  and  ending  months  of  your  fiscal 
and 1040-SR                                    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 
                                               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.

                                               Foreign Address                                     All  payers  of  income,  including  fi-
                                                                                               nancial institutions, should be promptly 
                                               If you have a foreign address, enter the 
Name and Address                                                                               notified  of  the  taxpayer's  death.  This 
                                               city name on the appropriate line. Don’t 
                                                                                               will  ensure  the  proper  reporting  of  in-
Print  or  type  the  information  in  the     enter any other information on that line, 
                                                                                               come earned by the taxpayer's estate or 
spaces provided. If you are married fil-       but also complete the spaces below that 
                                                                                               heirs.  A  deceased  taxpayer's  social  se-
ing a separate return, enter your spouse's     line. Don’t abbreviate the country name. 
                                                                                               curity number shouldn't be used for tax 
name in the entry space below the filing       Follow the country’s practice for enter-
                                                                                               years after the year of death, except for 
status checkboxes instead of below your        ing the postal code and the name of the 
                                                                                               estate tax return purposes.
name.                                          province, county, or state.
        If  you  filed  a  joint  return  for  Death of a Taxpayer
TIP     2022 and you are filing a joint 
                                               If a taxpayer died before filing a return 
        return  for  2023  with  the  same                                                     Social Security 
                                               for  2023,  the  taxpayer's  spouse  or  per-
spouse, be sure to enter your names and                                                        Number (SSN)
                                               sonal representative may have to file and 
SSNs in the same order as on your 2022 
                                               sign a return for that taxpayer. A person-
return.                                                                                        An  incorrect  or  missing  SSN  can  in-
                                               al representative can be an executor, ad-       crease  your  tax,  reduce  your  refund,  or 
                                               ministrator, or anyone who is in charge         delay your refund. To apply for an SSN, 
Name Change                                    of  the  deceased  taxpayer's  property.  If    fill  in  Form  SS-5  and  return  it,  along 
If  you  changed  your  name  because  of      the deceased taxpayer didn't have to file       with  the  appropriate  evidence  docu-
marriage, divorce, etc., be sure to report     a  return  but  had  tax  withheld,  a  return  ments,  to  the  Social  Security  Adminis-
the  change  to  the  Social  Security  Ad-    must be filed to get a refund. The person       tration  (SSA).  You  can  get  Form  SS-5 
ministration (SSA) before filing your re-      who  files  the  return  must  enter  “De-      online  at SSA.gov/forms/ss-5.pdf,  from 
turn. This prevents delays in processing       ceased,”  the  deceased  taxpayer's  name,      your local SSA office, or by calling the 
your  return  and  issuing  refunds.  It  also and  the  date  of  death  across  the  top  of SSA  at  800-772-1213.  It  usually  takes 
safeguards  your  future  social  security     the return. If this information isn't provi-    about  2  weeks  to  get  an  SSN  once  the 
benefits.                                      ded, it may delay the processing of the         SSA  has  all  the  evidence  and  informa-
                                               return.
Address Change                                                                                 tion it needs.
If you plan to move after filing your re-      If your spouse died in 2023 and you                 Check  that  both  the  name  and  SSN 
turn, use Form 8822 to notify the IRS of       didn't remarry in 2023, or if your spouse       on your Forms 1040 or 1040-SR, W-2, 
your new address.                              died  in  2024  before  filing  a  return  for  and 1099 agree with your social security 
                                               2023, you can file a joint return. A joint      card.  If  they  don’t,  certain  deductions 
P.O. Box                                       return  should  show  your  spouse's  2023      and  credits  on  Form  1040  or  1040-SR 
Enter your box number only if your post        income  before  death  and  your  income        may  be  reduced  or  disallowed  and  you 
office doesn't deliver mail to your home.      for all of 2023. Enter “Filing as surviv-       may  not  receive  credit  for  your  social 
                                               ing spouse” in the area where you sign          security  earnings.  If  your  Form  W-2 
                                               the return. If someone else is the person-      shows an incorrect SSN or name, notify 
                                               al representative, they must also sign.         your employer or the form-issuing agent 

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as  soon  as  possible  to  make  sure  your    Use your SSN instead. Visit a local IRS          at the end of 2023, your divorce wasn't 
earnings  are  credited  to  your  social  se-  office  or  write  a  letter  to  the  IRS  ex-  final  (an  interlocutory  decree),  you  are 
curity  record.  If  the  name  or  SSN  on     plaining that you now have an SSN and            considered  married  and  can't  check  the 
your  social  security  card  is  incorrect,    want all your tax records combined un-           box.
call the SSA.                                   der your SSN. Details about what to in-          •    You were widowed before January 
                                                clude with the letter and where to mail it       1,  2023,  and  didn't  remarry  before  the 
Once you are issued an SSN, use it to 
                                                are at IRS.gov/ITIN.                             end  of  2023.  But  if  you  have  a  child, 
file your tax return. Use your SSN to file 
                                                                                                 you  may  be  able  to  use  the  qualifying 
your  tax  return  even  if  your  SSN  does    Nonresident Alien Spouse                         surviving  spouse  filing  status.  See  the 
not authorize employment or if you have         If  your  spouse  is  a  nonresident  alien,     instructions  for Qualifying  Surviving 
been issued an SSN that authorizes em-          your spouse must have either an SSN or           Spouse, later.
ployment  and  you  lose  your  employ-         an ITIN if:
ment authorization. An ITIN will not be               You file a joint return, or                Married Filing Jointly
issued to you once you have been issued         •
an SSN. If you received your SSN after          •     Your spouse is filing a separate re-       You can check the “Married filing joint-
                                                turn.                                            ly”  box  at  the  top  of  Form  1040  or 
previously  using  an  ITIN,  stop  using                                                        1040-SR if any of the following apply.
your ITIN. Use your SSN instead.                Presidential Election                                 You  were  married  at  the  end  of 
                                                                                                 •
IRS Individual Taxpayer                         Campaign Fund                                    2023,  even  if  you  didn't  live  with  your 
Identification Numbers                          This  fund  helps  pay  for  Presidential        spouse at the end of 2023.
                                                election  campaigns.  The  fund  reduces         •    Your spouse died in 2023 and you 
(ITINs) for Aliens                              candidates'  dependence  on  large  contri-      didn't remarry in 2023.
If you are a nonresident or resident alien      butions from individuals and groups and          •    You  were  married  at  the  end  of 
and you don’t have and aren’t eligible to       places  candidates  on  an  equal  financial     2023 and your spouse died in 2024 be-
get an SSN, you must apply for an ITIN.         footing in the general election. The fund        fore filing a 2023 return.
It takes about 7 weeks to get an ITIN.          also helps pay for pediatric medical re-         A married couple filing jointly report 
If you already have an ITIN, enter it           search. If you want $3 to go to this fund,       their combined income and deduct their 
wherever your SSN is requested on your          check  the  box.  If  you  are  filing  a  joint combined allowable expenses on one re-
tax return.                                     return, your spouse can also have $3 go          turn. They can file a joint return even if 
                                                to the fund. If you check a box, your tax        only  one  had  income  or  if  they  didn't 
Some ITINs must be renewed. If you              or refund won't change.                          live  together  all  year.  However,  both 
haven't used your ITIN on a federal tax 
                                                                                                 persons must sign the return. Once you 
return  at  least  once  for  tax  years  2020, 
                                                                                                 file  a  joint  return,  you  can't  choose  to 
2021, or 2022, it has expired and must 
be renewed if you need to file a federal        Filing Status                                    file  separate  returns  for  that  year  after 
                                                                                                 the due date of the return.
tax return. You don't need to renew your 
                                                Check only the filing status that applies 
ITIN if you don't need to file a federal                                                         Joint  and  several  tax  liability. If  you 
                                                to  you.  The  ones  that  will  usually  give 
tax return. You can find more informa-                                                           file  a  joint  return,  both  you  and  your 
                                                you the lowest tax are listed last.
tion at IRS.gov/ITIN.                                                                            spouse are generally responsible for the 
                                                •     Married filing separately.                 tax and interest or penalties due on the 
        ITINs  assigned  before  2013           •     Single.                                    return.  This  means  that  if  one  spouse 
TIP     have  expired  and  must  be  re-       •     Head of household.                         doesn't  pay  the  tax  due,  the  other  may 
        newed if you need to file a tax         •     Married filing jointly.                    have to. Or, if one spouse doesn't report 
return. If you previously submitted a re-       •     Qualifying surviving spouse.               the correct tax, both spouses may be re-
newal application and it was approved,          For information about marital status, see        sponsible  for  any  additional  taxes  as-
you  do  not  need  to  renew  again  unless    Pub. 501.                                        sessed by the IRS. You may want to file 
you haven't used your ITIN on a federal                                                          separately if:
                                                       More than one filing status can 
tax  return  at  least  once  for  tax  years                                                         You  believe  your  spouse  isn't  re-
                                                TIP    apply  to  you.  You  can  choose         •
2020, 2021, or 2022.                                                                             porting all of their income, or
                                                       the  one  for  which  you  qualify 
                                                that will give you the lowest tax.               •    You  don’t  want  to  be  responsible 
An ITIN is for tax use only. It doesn't                                                          for any taxes due if your spouse doesn't 
entitle you to social security benefits or                                                       have enough tax withheld or doesn't pay 
change  your  employment  or  immigra-          Single
                                                                                                 enough estimated tax.
tion status under U.S. law.                     You  can  check  the  “Single”  box  at  the 
                                                                                                 See  the  instructions  for Married  Filing 
                                                top of Form 1040 or 1040-SR if any of 
                                                                                                 Separately.  Also  see  Innocent  Spouse 
For  more  information  on  ITINs,  in-         the following was true on December 31, 
                                                                                                 Relief under General Information, later.
cluding  application,  expiration,  and  re-    2023.
newal,  see  Form  W-7  and  its  instruc-            You were never married.                    Nonresident aliens and dual-status ali-
tions.                                          •
                                                •     You were legally separated accord-         ens. Generally,  a  married  couple  can't 
If you receive an SSN after previous-           ing to your state law under a decree of          file  a  joint  return  if  either  spouse  is  a 
ly using an ITIN, stop using your ITIN.         divorce or separate maintenance. But if,         nonresident alien at any time during the 

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year. However, if you were a nonresi- if you are unmarried and provide a home you can be claimed as a dependent on
dent alien or a dual-status alien and were for certain other persons. You are con- someone else's 2023 return.
married to a U.S. citizen or resident ali- sidered unmarried for this purpose if any 4. Your qualifying child who, even
en at the end of 2023, you can elect to of the following applies. though you are the custodial parent, isn't
be treated as a resident alien and file a • You were legally separated accord- your dependent because of the rule for
joint return. See Pub. 519 for details. ing to your state law under a decree of Children of divorced or separated pa-
divorce or separate maintenance at the rents under Who Qualifies as Your De-
Married Filing Separately end of 2023. But if, at the end of 2023, pendent, later.
Check the “Married filing separately” your divorce wasn't final (an interlocuto-
If the child isn't claimed as your de-
box at the top of Form 1040 or 1040-SR ry decree), you are considered married.
pendent, enter the child's name in the en-
if you are married, at the end of 2023, • You are married but lived apart
try space below the filing status check-
and file a separate return. Enter your from your spouse for the last 6 months
boxes. If you don’t enter the name, it
spouse’s name in the entry space below of 2023 and you meet the other rules un-
will take us longer to process your re-
the filing status checkboxes. Be sure to der Married persons who live apart, lat-
turn.
enter your spouse’s SSN or Individual er.
Taxpayer Identification Number (ITIN) • You are married and your spouse Qualifying child. To find out if some-
in the space for spouse’s SSN on Form was a nonresident alien at any time dur- one is your qualifying child, see Step 1
1040 or 1040-SR. If your spouse doesn’t ing the year and the election to treat the under Who Qualifies as Your Dependent,
have and isn’t required to have an SSN alien spouse as a resident alien is not later.
or ITIN, enter “NRA” in the entry space made.
Dependent. To find out if someone is
below the filing status checkboxes. Check the “Head of household” box on-
your dependent, see Who Qualifies as
ly if you are unmarried (or considered
For electronic filing, enter the spou- Your Dependent, later.
unmarried) and either Test 1 or Test 2
se's name or “NRA” if the spouse
applies. The dependents you claim are
doesn’t have an SSN or ITIN in the en-
try space below the filing status check- Test 1. You paid over half the cost of TIP those you list by name and SSN
boxes. keeping up a home that was the main in the Dependents section on
home for all of 2023 of your parent Form 1040 or 1040-SR.
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 Test 2. You paid over half the cost of juvenile facility, count as time lived in
property states; see Pub. 555. keeping up a home in which you lived the home. Also see Kidnapped child, lat-
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 2023, you still
dent loan interest deduction or the edu- 1. Any person whom you can claim may be able to file as head of household.
cation credits, and you will only be able as a dependent. But don’t include: If the person is your qualifying child, the
to take the earned income credit and a. Your child whom you claim as child must have lived with you for more
child and dependent care credit in very your dependent because of the rule for than half the part of the year the child
limited circumstances. You also can't Children of divorced or separated pa- was alive. If the person is anyone else,
take the standard deduction if your rents under Who Qualifies as Your De- see Pub. 501. Similarly, if you adopted
spouse itemizes deductions. For situa- pendent, later; the person for whom you kept up a
tions when you might want to file sepa- home in 2023, the person was lawfully
rately, see Joint and several tax liability, b. Any person who is your depend-
earlier. ent only because the person lived with placed with you for legal adoption by
you for all of 2023; or you in 2023, or the person was an eligi-
You may be able to file as head ble foster child placed with you during
c. Any person you claimed as a de- 2023, the person is considered to have
TIP of household if you had a child pendent under a multiple support agree- lived with you for more than half of
living with you and you lived
ment. See Who Qualifies as Your De-
apart from your spouse during the last 6 2023 if your main home was this per-
pendent, later.
months of 2023. See Married persons son’s main home for more than half the
who live apart, later. 2. Your unmarried qualifying child time since the person was adopted or
who isn't your dependent. placed with you in 2023.
Head of Household 3. Your married qualifying child Keeping up a home. To find out what
You can check the “Head of household” who isn't your dependent only because is included in the cost of keeping up a
box at the top of Form 1040 or 1040-SR home, see Pub. 501.

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Married persons who live apart. Even If the child isn’t claimed as your de- Digital Assets
if you weren’t divorced or legally sepa- pendent, enter the child’s name in the
Digital assets are any digital representa-
rated at the end of 2023, you are consid- entry space below the filing status
tions of value that are recorded on a
ered unmarried if all of the following checkboxes. If you don’t enter the name,
cryptographically secured distributed
apply. it will take us longer to process your re-
ledger or any similar technology. For ex-
• You lived apart from your spouse turn.
ample, digital assets include non-fungi-
for the last 6 months of 2023. Tempora- 3. This child lived in your home for ble tokens (NFTs) and virtual currencies,
ry absences for special circumstances, all of 2023. If the child didn't live with such as cryptocurrencies and stable-
such as for business, medical care, you for the required time, see Exception coins. If a particular asset has the char-
school, or military service, count as time to time lived with you, later. acteristics of a digital asset, it will be
lived in the home. 4. You paid over half the cost of treated as a digital asset for federal in-
• You file a separate return from keeping up your home. come tax purposes.
your spouse.
5. You could have filed a joint re-
• You paid over half the cost of Check the “Yes” box next to the
turn with your spouse the year your
keeping up your home for 2023. question on digital assets on page 1 of
spouse died, even if you didn't actually
• Your home was the main home of Form 1040 or 1040-SR if at any time
do so.
your child, stepchild, or foster child for during 2023, you (a) received (as a re-
more than half of 2023 (if half or less, If your spouse died in 2023, you can't ward, award, or payment for property or
see Exception to time lived with you, file as qualifying surviving spouse. In- services); or (b) sold, exchanged, or oth-
earlier). stead, see the instructions for Married erwise disposed of a digital asset (or any
• You can claim this child as your Filing Jointly, earlier. financial interest in any digital asset).
dependent or could claim the child ex- Adopted child. An adopted child is al- For example, check “Yes” if at any
cept that the child's other parent can ways treated as your own child. An time during 2023 you:
claim the child under the rule for Chil- adopted child includes a child lawfully • Received digital assets as payment
dren of divorced or separated parents placed with you for legal adoption. for property or services provided;
under Who Qualifies as Your Dependent, • Received digital assets as a result
Dependent. To find out if someone is
later. of a reward or award;
your dependent, see Who Qualifies as
Adopted child. An adopted child is Your Dependent, later. • Received new digital assets as a
always treated as your own child. An result of mining, staking, and similar ac-
The dependents you claim are
adopted child includes a child lawfully tivities;
TIP those you list by name and SSN
placed with you for legal adoption. • Received digital assets as a result
in the Dependents section on of a hard fork;
Foster child. A foster child is any Form 1040 or 1040-SR. • Disposed of digital assets in ex-
child placed with you by an authorized change for property or services;
placement agency or by judgment, de- Exception to time lived with you.
cree, or other order of any court of com- Temporary absences by you or the child • Disposed of a digital asset in ex-
change or trade for another digital asset;
petent jurisdiction. for special circumstances, such as
school, vacation, business, medical care, • Sold a digital asset; or
Qualifying Surviving military service, or detention in a juve- • Otherwise disposed of any other fi-
nancial interest in a digital asset.
Spouse nile facility, count as time lived in the
home. Also see Kidnapped child, later, You have a financial interest in a dig-
You can check the “Qualifying surviving
under Who Qualifies as Your Dependent, ital asset if you are the owner of record
spouse” box at the top of Form 1040 or
if applicable. of a digital asset, or have an ownership
1040-SR and use joint return tax rates
for 2023 if all of the following apply. A child is considered to have lived stake in an account that holds one or
with you for all of 2023 if the child was more digital assets, including the rights
1. Your spouse died in 2021 or 2022 and obligations to acquire a financial in-
born or died in 2023 and your home was
and you didn't remarry before the end of terest, or you own a wallet that holds
the child's home for the entire time the
2023. digital assets.
child was alive. Similarly, if you adop-
2. You have a child or stepchild (not ted the child in 2023, or the child was The following actions or transactions
a foster child) whom you can claim as a lawfully placed with you for legal adop- in 2023, alone, generally don’t require
dependent or could claim as a dependent tion by you in 2023, the child is consid- you to check “Yes”:
except that, for 2023: ered to have lived with you for all of Holding a digital asset in a wallet
•
a. The child had gross income of 2023 if your main home was this child's or account;
$4,700 or more, main home for the entire time since the Transferring a digital asset from
•
b. The child filed a joint return, or child was adopted or placed with you in one wallet or account you own or con-
2023.
c. You could be claimed as a de- trol to another wallet or account that you
pendent on someone else’s return. Keeping up a home. To find out what own or control; or
is included in the cost of keeping up a • Purchasing digital assets using
home, see Pub. 501. U.S. or other real currency, including

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through  the  use  of  electronic  platforms  check the appropriate box in the Stand-        Blindness
such as PayPal and Venmo.                     ard Deduction section.
                                                                                             If you weren’t totally blind as of Decem-
Do  not  leave  the  question  unan-          If you are married and file a joint re-        ber 31, 2023, you must get a statement 
swered. You must answer “Yes” or “No”         turn, you can be claimed as a dependent        certified  by  your  eye  doctor  (ophthal-
by  checking  the  appropriate  box.  For     on someone else's return if you file the       mologist or optometrist) that:
more  information,  go  to     IRS.gov/       joint  return  only  to  claim  a  refund  of  • You can't see better than 20/200 in 
VirtualCurrencyFAQs.                          withheld  income  tax  or  estimated  tax      your  better  eye  with  glasses  or  contact 
                                              paid.                                          lenses, or
How To Report Digital Asset                   If you were a dual-status alien, check         • Your field of vision is 20 degrees 
Transactions                                  the  “Spouse  itemizes  on  a  separate  re-   or less.
If, in 2023, you disposed of any digital      turn  or  you  were  a  dual-status  alien” 
asset, which you held as a capital asset,     box. If you were a dual-status alien and       If  your  eye  condition  isn't  likely  to 
through  a  sale,  trade,  exchange,  pay-    you file a joint return with your spouse       improve  beyond  the  conditions  listed 
ment, or other transfer, check “Yes” and      who was a U.S. citizen or resident alien       above, you can get a statement certified 
use Form 8949 to calculate your capital       at  the  end  of  2023  and  you  and  your    by your eye doctor (ophthalmologist or 
gain or loss and report that gain or loss     spouse agree to be taxed on your com-          optometrist) to this effect instead.
on Schedule D (Form 1040).                    bined  worldwide  income,  don’t  check 
                                                                                             You must keep the statement for your 
                                              the box.
If  you  received  any  digital  asset  as                                                   records.
compensation for services or disposed of 
                                              Age/Blindness
any digital asset that you held for sale to                                                  If  you  receive  a  notice  or  letter  but 
customers  in  a  trade  or  business,  you   If you or your spouse (if you are married      you would prefer to have it in Braille or 
must report the income as you would re-       and filing a joint return) were born be-       large print, you can use Form 9000, Al-
port other income of the same type (for       fore  January  2,  1959,  or  were  blind  at  ternative  Media  Preference,  to  request 
example,  W-2  wages  on  Form  1040  or      the  end  of  2023,  check  the  appropriate   notices  in  an  alternative  format  includ-
1040-SR,  line  1a,  or  inventory  or  serv- boxes  on  the  line  labeled  “Age/Blind-     ing  Braille,  large  print,  audio,  or  elec-
ices on Schedule C).                          ness.”                                         tronic.  You  can  attach  Form  9000  to 
                                                                                             your return or mail it separately.
If you disposed of any digital asset by       Don’t  check  any  boxes  for  your 
gift,  you  may  be  required  to  file  Form spouse  if  your  filing  status  is  head  of • You can download, or view online, 
                                                                                             tax  forms  and  publications  in  a  variety 
709.  See Who  Must  File  and Transfers      household.
                                                                                             of  formats  including  text-only,  Braille 
Subject to the Gift Tax in the Instructions   Death  of  spouse  in  2023. If  your          ready  files,  browser-friendly  HTML 
for Form 709 for more information.            spouse was born before January 2, 1959,        (other  than  tax  forms),  accessible  PDF, 
                                              but died in 2023 before reaching age 65,       and large print.
                                              don’t  check  the  box  that  says  “Spouse 
                                              was born before January 2, 1959.”              Married Filing Separately
Standard Deduction
                                              A  person  is  considered  to  reach  age      If your filing status is married filing sep-
         If you are filing Form 1040-SR,      65  on  the  day  before  the  person’s  65th  arately and your spouse itemizes deduc-
TIP      you can find a Standard Deduc-       birthday.                                      tions on their return, check the “Spouse 
         tion  Chart  on  the  last  page  of                                                itemizes  on  a  separate  return  or  you 
that form that can calculate the amount       Example.  Your  spouse  was  born  on 
of your standard deduction in most sit-       February 14, 1958, and died on February        were a dual-status alien” box.

uations.                                      13, 2023. Your spouse is considered age        If your filing status is married filing 
                                              65 at the time of death. Check the appro-      separately and your spouse was born be-
Don’t  file  the  Standard  Deduction         priate box for your spouse. However, if        fore January 2, 1959, or was blind at the 
Chart with your return.                       your spouse died on February 12, 2023,         end  of  2023,  you  can  check  the  appro-
                                              your  spouse  isn't  considered  age  65.      priate box(es) on the line labeled “Age/
Single and Married Filing                     Don’t check the box.                           Blindness”  if  your  spouse  had  no  in-
Jointly                                       Death of taxpayer in 2023. If you are          come,  isn't  filing  a  return,  and  can't  be 
If you or your spouse (if you are married     preparing a return for someone who died        claimed as a dependent on another per-
and filing a joint return) can be claimed     in 2023, see Pub. 501 before completing        son's return.
as a dependent on someone else’s return,      the standard deduction information.

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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 a child who 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-
                                                                                                         AND
pendents  on  page  1  of  Form  1040  or  1040-SR  and  include  a 
statement  showing  the  information  required  in  columns  (1) 
through (4).
                                                                                                         was ...
        The dependents you claim are those you list by name 
                                                                                     Under age 19 at the end of 2023 and younger than you 
TIP     and SSN in the Dependents section on Form 1040 or                                 (or your spouse if filing jointly)
        1040-SR.
                                                                                                         or
Before  you  begin. See  the  definition  of Social  security  num-         Under age 24 at the end of 2023, 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 2023 return (including extensions). If an ITIN is applied 
for on or before the due date of a 2023 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 2023 (see Pub. 501)

                                                                                                         AND

                                                                                          Who isn't filing a joint return for 2023 
                                                                            or is filing a joint return for 2023 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 2023. 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 2023, 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.

Need more information or forms? Visit IRS.gov.                                                                                                         17

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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 2023?
                     
                            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 2023?
   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 2023 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 
   2023 tax return? (If the person who could claim you on their      person.                   Dependents section on 
   2023 tax return is not required to file, and isn't filing a 2023                            page 1 of Form 1040 or 
   tax return or is filing a 2023 return only to claim a refund of                             1040-SR for this person.
   withheld income tax or estimated tax paid, check “No.”) See 
   Steps 1, 2, and 4.
   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 a person who is your...

Son, daughter, stepchild, foster child, or a descendant of any of them (for           4. Are you filing a joint return for 2023?
                        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                        2023 tax return? (If the person who could claim you on their 
                                                                                      2023 tax return is not required to file, and isn't filing a 2023 
                                  or                                                  tax return or is filing a 2023 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.”) See 
member of your household if your relationship didn't violate local law. If the        Steps 1, 2, and 4.
person didn't live with you for the required time, see Exception to time lived with   Yes.   STOP               No. You can claim this 
                          you, later.                                                                           person as a dependent. 
                                                                                      You can't claim any       Complete columns (1) 
                          AND                                                         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. Then, go to 
Who wasn't a qualifying child (see Step 1) of any taxpayer for 2023. For this                                   Step 5.
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 
withheld income tax or estimated tax paid. See Pub. 501 for details and examples.     Step 5 Does Your Qualifying Relative 
                          AND                                                                Qualify You for the Credit for 
                                                                                             Other Dependents?

Who had gross income of less than $4,700 in 2023. If the person was permanently       1. Did your qualifying relative have an SSN, ITIN, or ATIN 
and totally disabled, see Exception to gross income test, later.                      issued on or before the due date of your 2023 return 
                                                                                      (including extensions)? (Answer “Yes” if you are applying 
                                                                                      for an ITIN or ATIN for the qualifying relative on or before 
                          AND                                                         the return due date (including extensions).)
                                                                                      Yes.  Continue            No.             STOP
                                                                                                        
For whom you provided over half of the person’s support in 2023. But see                                        You can’t claim the 
Children of divorced or separated parents,Multiple support agreements, and                                      credit for other 
                        Kidnapped child, later.                                                                 dependents for this 
                                                                                                                qualifying relative.

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

Need more information or forms? Visit IRS.gov.                                                                                                   19

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income. See Pub. 501 for an exception for a parent who works
Definitions and Special Rules at night, rules for a child who is emancipated under state law,
Adopted child. An adopted child is always treated as your own and other details.
child. An adopted child includes a child lawfully placed with Post-1984 and pre-2009 decree or agreement. The decree
you for legal adoption. or agreement must state all three of the following.
Adoption taxpayer identification numbers (ATINs). If you 1. The noncustodial parent can claim the child as a depend-
have a dependent who was placed with you for legal adoption ent without regard to any condition, such as payment of support.
and you don’t know the dependent’s SSN, you must get an 2. The other parent won't claim the child as a dependent.
ATIN for the dependent from the IRS. See Form W-7A for de- 3. The years for which the claim is released.
tails. If the dependent isn't a U.S. citizen or resident alien, apply
for an ITIN instead using Form W-7. The noncustodial parent must include all of the following pa-
ges from the decree or agreement.
Children of divorced or separated parents. A child will be • Cover page (include the other parent's SSN on that page).
treated as the qualifying child or qualifying relative of the • The pages that include all the information identified in (1)
child’s noncustodial parent (defined later) if all of the following through (3) above.
conditions apply. • Signature page with the other parent's signature and date
1. The parents are divorced, legally separated, separated un- of agreement.
der a written separation agreement, or lived apart at all times You must include the required information even if you
during the last 6 months of 2023 (whether or not they are or ! filed it with your return in an earlier year.
were married). CAUTION

2. The child received over half of the child’s support for Post-2008 decree or agreement. If the divorce decree or
2023 from the parents (and the rules on Multiple support agree- separation agreement went into effect after 2008, the noncusto-
ments, later, don’t apply). Support of a child received from a pa- dial parent can't include pages from the decree or agreement in-
rent's spouse is treated as provided by the parent. stead of Form 8332. The custodial parent must sign either Form
3. The child is in custody of one or both of the parents for 8332 or a substantially similar statement the only purpose of
more than half of 2023. which is to release the custodial parent's claim to certain tax
4. Either of the following applies. benefits for a child, and the noncustodial parent must include a
a. The custodial parent signs Form 8332 or a substantially copy with their return. The form or statement must release the
similar statement that they won't claim the child as a dependent custodial parent's claim to the child without any conditions. For
for 2023, and the noncustodial parent includes a copy of the example, the release must not depend on the noncustodial pa-
form or statement with their return. If the divorce decree or sep- rent paying support.
aration agreement went into effect after 1984 and before 2009, Release of certain tax benefits revoked. A custodial parent
the noncustodial parent may be able to include certain pages who has revoked their previous release of a claim to certain tax
from the decree or agreement instead of Form 8332. See benefits for a child must include a copy of the revocation with
Post-1984 and pre-2009 decree or agreement and Post-2008 de- their return. For details, see Form 8332.
cree or agreement.
Exception to citizen test. If you are a U.S. citizen or U.S. na-
b. A pre-1985 decree of divorce or separate maintenance or
tional and your adopted child lived with you all year as a mem-
written separation agreement between the parents provides that
ber of your household, that child meets the requirement to be a
the noncustodial parent can claim the child as a dependent, and
U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4,
the noncustodial parent provides at least $600 for support of the
question 2; and Step 5, question 2.
child during 2023.
Exception to gross income test. If your relative (including a
If conditions (1) through (4) apply, only the noncustodial pa- person who lived with you all year as a member of your house-
rent can claim the child for purposes of the child tax credits and hold) is permanently and totally disabled (defined later), certain
credit for other dependents (lines 19 and 28). However, this income for services performed at a sheltered workshop may be
doesn't allow the noncustodial parent to claim head of house- excluded for this test. For details, see Pub. 501.
hold filing status, the credit for child and dependent care expen-
Exception to time lived with you. Temporary absences by you
ses, the exclusion for dependent care benefits, or the earned in-
or the other person for special circumstances, such as school,
come credit. The custodial parent or another taxpayer, if eligi-
vacation, business, medical care, military service, or detention
ble, can claim the child for the earned income credit and these
in a juvenile facility, count as time the person lived with you.
other benefits. See Pub. 501 for details.
Also see Children of divorced or separated parents, earlier, or
Custodial and noncustodial parents. The custodial parent is Kidnapped child, later.
the parent with whom the child lived for the greater number of If the person meets all other requirements to be your qualify-
nights in 2023. The noncustodial parent is the other parent. If ing child but was born or died in 2023, the person is considered
the child was with each parent for an equal number of nights, to have lived with you for more than half of 2023 if your home
the custodial parent is the parent with the higher adjusted gross was this person's home for more than half the time the person

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was alive in 2023. If the person meets all other requirements to Children of divorced or separated parents, described earlier, ap-
be your qualifying child but you adopted the person in 2023, the plies.
person was lawfully placed with you for legal adoption by you 1. Child tax credit and credit for other dependents (line 19)
in 2023, or the person was an eligible foster child placed with and additional child tax credit (line 28).
you during 2023, the person is considered to have lived with
2. Head of household filing status.
you for more than half of 2023 if your main home was this per-
son's main home for more than half the time since the person 3. Credit for child and dependent care expenses (Schedule
was adopted or placed with you in 2023. 3, line 2).
Any other person is considered to have lived with you for all 4. Exclusion for dependent care benefits (Form 2441, Part
of 2023 if the person was born or died in 2023 and your home III).
was this person's home for the entire time the person was alive 5. Earned income credit (line 27).
in 2023 or if you adopted the person in 2023, 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 2023, 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.
2023 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-
2023.
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.
Kidnapped child. If your child is presumed by law enforce- • If the parents file a joint return together and can claim the
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
in determining your eligibility for head of household or qualify- • If the parents don’t file a joint return together but both pa-
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 2023. 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 2023.
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 2023.
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 2023, 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, J, meets the conditions to be a qualify-
with you all year as a member of your household) but you and
ing child for both you and your parent. J doesn't meet the condi-
another person(s) provided more than half of your relative's
tions to be a qualifying child of any other person, including J’s
support, special rules may apply that would treat you as having
other parent. Under the rules just described, you can claim J as a
provided over half of the support. For details, see Pub. 501.
qualifying child for all of the five tax benefits just listed for
Permanently and totally disabled. A person is permanently which you otherwise qualify. Your parent can't claim any of
and totally disabled if, at any time in 2023, the person can't en- those five tax benefits based on J. However, if your parent’s
gage in any substantial gainful activity because of a physical or AGI is higher than yours and you do not claim J as a qualifying
mental condition and a doctor has determined that this condition child, J is the qualifying child of your parent.
has lasted or can be expected to last continuously for at least a For more details and examples, see Pub. 501.
year or can be expected to lead to death.
If you will be claiming the child as a qualifying child, go to
Public assistance payments. If you received payments under Step 2. Otherwise, stop; you can't claim any benefits based on
the Temporary Assistance for Needy Families (TANF) program this child.
or other public assistance program and you used the money to
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

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dependent. If the name or SSN on the dependent's social securi- the Dependents section and include a copy of the child's birth
ty card isn't correct or you need to get an SSN for your depend- certificate, death certificate, or hospital records. The document
ent, contact the Social Security Administration (SSA). See So- must show the child was born alive.
cial Security Number (SSN), earlier. If your dependent won't If you, or your spouse if filing jointly, didn't have an SSN (or
have a number by the date your return is due, see What if You ITIN) issued on or before the due date of your 2023 return (in-
Can't File on Time? earlier. cluding extensions), you can't claim the child tax credit or the
For the child tax credit, your child must have the required credit for other dependents on your original or an amended
SSN. The required SSN is one that is valid for employment and 2023 return.
that is issued by the SSA before the due date of your 2023 re- If you apply for an ITIN on or before the due date of your
turn (including extensions). If your child was a U.S. citizen 2023 return (including extensions) and the IRS issues you an
when the child received the SSN, the SSN is valid for employ- ITIN as a result of the application, the IRS will consider your
ment. If “Not Valid for Employment” is printed on your child’s ITIN as issued on or before the due date of your return.
social security card and your child’s immigration status has
Student. A student is a child who during any part of 5 calendar
changed so that your child is now a U.S. citizen or permanent
months of 2023 was enrolled as a full-time student at a school
resident, ask the SSA for a new social security card without the
or took a full-time, on-farm training course given by a school or
legend. However, if “Valid for Work Only With DHS Authori-
a state, county, or local government agency. A school includes a
zation” is printed on your child’s social security card, your child
technical, trade, or mechanical school. It doesn't include an
has the required SSN only as long as the DHS authorization is
on-the-job training course, correspondence school, or school of-
valid.
fering courses only through the Internet.
If your dependent child was born and died in 2023 and you
do not have an SSN for the child, enter “Died” in column (2) of

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Foreign financial assets. If you had what is separate income. For details, see
foreign financial assets in 2023, you Form 8958 and Pub. 555.
Income may have to file Form 8938. See Form Nevada, Washington, and California
Generally, you must report all income 8938 and its instructions. domestic partners. A registered do-
except income that is exempt from tax mestic partner in Nevada, Washington,
Chapter 11 Bankruptcy
by law. For details, see the following in- or California must generally report half
structions and the Schedule 1 instruc- Cases the combined community income of the
tions, especially the instructions for lines If you are a debtor in a chapter 11 bank- individual and their domestic partner.
1 through 7 and Schedule 1, lines 1 ruptcy case, income taxable to the bank- See Form 8958 and Pub. 555.
through 8z. Also see Pub. 525. ruptcy estate and reported on the estate's
Rounding Off to Whole
income tax return includes:
Forgiveness of Paycheck Earnings from services you per- Dollars
•
Protection Program (PPP) formed after the beginning of the case You can round off cents to whole dollars
Loans (both wages and self-employment in- on your return and schedules. If you do
come); and round to whole dollars, you must round
You don’t need to include the amount of
a forgiven PPP Loan in your income. • Income from property described in all amounts. To round, drop amounts un-
section 541 of title 11 of the U.S. Code der 50 cents and increase amounts from
Although you don’t need to report the
that you either owned when the case be- 50 to 99 cents to the next dollar. For ex-
income from the forgiveness of your
gan or that you acquired after the case ample, $1.39 becomes $1 and $2.50 be-
PPP Loan on Form 1040 or 1040-SR,
began and before the case was closed, comes $3.
you do need to report certain informa-
dismissed, or converted to a case under a
tion related to your PPP Loan as an at- If you have to add two or more
different chapter.
tachment to your tax return. For more amounts to figure the amount to enter on
information, see Pub. 525. Because this income is taxable to the a line, include cents when adding the
estate, don’t include this income on your amounts and round off only the total.
Foreign-Source Income own individual income tax return. The
If you are entering amounts that in-
You must report unearned income, such only exception is for purposes of figur-
clude cents, make sure to include the
as interest, dividends, and pensions, ing your self-employment tax. For that
decimal point. There is no cents column
from sources outside the United States purpose, you must take into account all
on the form.
unless exempt by law or a tax treaty. your self-employment income for the
You must also report earned income, year from services performed both be- The lines on Forms 1040 and
such as wages and tips, from sources fore and after the beginning of the case. ! 1040-SR are the same. Referen-
outside the United States. Also, you (or the trustee if one is ap- CAUTION ces to lines in the following in-
If you worked abroad, you may be pointed) must allocate between you and structions refer to the line on either
able to exclude part or all of your for- the bankruptcy estate the wages, salary, form.
eign earned income. For details, see or other compensation and withheld in-
Pub. 54 and Form 2555. come tax reported to you on Form W-2.
A similar allocation is required for in- Line 1a
Foreign retirement plans. If you were
come and withheld income tax reported
a beneficiary of a foreign retirement Total Amount From Form(s)
to you on Forms 1099. You must also in-
plan, you may have to report the undis- W-2, Box 1
clude a statement that indicates you filed
tributed income earned in your plan.
a chapter 11 case and that explains how Enter the total amount from Form(s)
However, if you were the beneficiary of
income and withheld income tax repor- W-2, box 1. If a joint return, also in-
a Canadian registered retirement plan,
ted to you on Forms W-2 and 1099 are clude your spouse's income from
see Rev. Proc. 2014-55, 2014-44 I.R.B.
allocated between you and the estate. Form(s) W-2, box 1.
753, available at IRS.gov/irb/
For more details, including acceptable
2014-44_IRB#RP-2014-55, to find out if If you earned wages while you
allocation methods, see Notice 2006-83,
you can elect to defer tax on the undis- ! were an inmate in a penal insti-
2006-40 I.R.B. 596, available at
tributed income. CAUTION tution, report these amounts on
IRS.gov/irb/
Schedule 1, line 8u. Do not report these
Report distributions from foreign 2006-40_IRB#NOT-2006-83.
pension plans on lines 5a and 5b. wages on line 1a. See the instructions
Community Property States for Schedule 1, line 8u.
Foreign accounts and trusts. You
Community property states include Ari-
must complete Part III of Schedule B if
zona, California, Idaho, Louisiana, Ne-
you:
vada, New Mexico, Texas, Washington,
• Had a foreign account; or
and Wisconsin. If you and your spouse
• Received a distribution from, or
lived in a community property state, you
were a grantor of, or a transferor to, a
must usually follow state law to deter-
foreign trust.
mine what is community income and
You may also have to file Form 3520.

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If you received a pension or an- Form(s) W-2. Also enter the total of
! nuity from a nonqualified defer- your taxable and nontaxable Medicaid Line 1h
CAUTION red compensation plan or a waiver payments that were not reported
nongovernmental section 457(b) plan on Form(s) W-2, or not reported in Other Earned Income
and it was reported in box 1 of Form box 1 of Form(s) W-2, if you choose to If you received scholarship or
W-2, do not include this amount on include nontaxable payments in earned TIP fellowship grants that were not
Form 1040, line 1a. This amount is re- income for purposes of claiming a credit reported to you on Form W-2,
ported on Schedule 1, line 8t. or other tax benefit. If you and your report these amounts on Schedule 1,
spouse both received nontaxable Medic- line 8r. See the instructions for Schedule
aid waiver payments during the year, 1, line 8r.
Line 1b you and your spouse can make different
choices about including payments in The following types of income must
Household Employee earned income. See the instructions for be included in the total on line 1h.
Wages Not Reported on Schedule 1, line 8s. • Strike or lockout benefits (other
than bona fide gifts).
Form(s) W-2
• Excess elective deferrals. The
Enter the total of your wages received as Line 1e amount deferred should be shown in
a household employee that was not re- box 12 of your Form W-2, and the “Re-
ported on Form(s) W-2. An employer Taxable Dependent Care
tirement plan” box in box 13 should be
isn’t required to provide a Form W-2 to Benefits From Form 2441, checked. If the total amount you (or
you if they paid you wages of less than Line 26 your spouse if filing jointly) deferred for
$2,600 in 2023. For information on em- 2023 under all plans was more than
Enter the total of your taxable dependent
ployment taxes for household employ- $22,500 (excluding catch-up contribu-
care benefits from Form 2441, line 26.
ees, see Tax Topic 756. tions as explained later), include the ex-
Dependent care benefits should be
shown in box 10 of your Form(s) W-2. cess on line 1h. This limit is (a) $15,500
Line 1c But first complete Form 2441 to see if if you have only SIMPLE plans, or (b)
you can exclude part or all of the bene- $25,500 for section 403(b) plans if you
Tip Income Not Reported on fits. qualify for the 15-year rule in Pub. 571.
Line 1a Although designated Roth contributions
are subject to this limit, don’t include
Enter the total of your tip income that Line 1f the excess attributable to such contribu-
was not reported on Form 1040, line 1a.
This should include any tip income you Employer-Provided tions on line 1h. They are already inclu-
ded as income in box 1 of your Form
didn’t report to your employer and any Adoption Benefits From W-2.
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that Form 8839, Line 29 A higher limit may apply to partici-
your unreported tips are less than the Enter the total of your employer-provi- pants in section 457(b) deferred com-
amount in box 8. Allocated tips aren't in- ded adoption benefits from Form 8839, pensation plans for the 3 years before re-
cluded as income in box 1. See Pub. 531 line 29. Employer-provided adoption tirement age. Contact your plan adminis-
for more details. Also include the value benefits should be shown in box 12 of trator for more information.
of any noncash tips you received, such your Form(s) W-2 with code T. But see
as tickets, passes, or other items of val- the Instructions for Form 8839 to find If you were age 50 or older at the end
ue. Although you don’t report these non- out if you can exclude part or all of the of 2023, your employer may have al-
cash tips to your employer, you must re- benefits. You may also be able to ex- lowed an additional deferral (catch-up
port them on line 1c. clude amounts if you adopted a child contributions) of up to $7,500 ($3,500
with special needs and the adoption be- for section 401(k)(11) and SIMPLE
You may owe social security plans). This additional deferral amount
came final in 2023.
! and Medicare or railroad re- isn't subject to the overall limit on elec-
CAUTION tirement (RRTA) tax on unre- tive deferrals.
ported tips. See the instructions for Line 1g
You can't deduct the amount
Schedule 2, line 5.
Wages From Form 8919, ! deferred. It isn't included as in-
Line 6 CAUTION come in box 1 of your Form
W-2.
Line 1d Enter the total of your wages from Form
8919, line 6. • Disability pensions shown on
Medicaid Waiver Payments Form 1099-R if you haven’t reached the
Not Reported on Form(s) minimum retirement age set by your
W-2, Box 1 employer. But see Insurance Premiums
for Retired Public Safety Officers in the
Enter your taxable Medicaid waiver
instructions for lines 5a and 5b.
payments that were not reported on
Disability pensions received after you

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reach minimum retirement age and other ble bond premium or acquisition premi-
payments shown on Form 1099-R (other Line 2a um, see Pub. 550.
than payments from an IRA*) are
reported on lines 5a and 5b. Payments Tax-Exempt Interest Interest credited in 2023 on deposits
from an IRA are reported on lines 4a If you received any tax-exempt interest that you couldn't withdraw because of
and 4b. (including any tax-exempt original issue the bankruptcy or insolvency of the fi-
• Corrective distributions from a discount (OID)), such as from municipal nancial institution may not have to be
retirement plan shown on Form 1099-R bonds, each payer should send you a included in your 2023 income. For de-
of excess elective deferrals and excess Form 1099-INT or a Form 1099-OID. In tails, see Pub. 550.
contributions (plus earnings). But don’t general, your tax-exempt stated interest If you get a 2023 Form
include distributions from an IRA* on should be shown in box 8 of Form TIP 1099-INT for U.S. savings bond
line 1h. Instead, report distributions 1099-INT or, for a tax-exempt OID interest that includes amounts
from an IRA on lines 4a and 4b. bond, in box 2 of Form 1099-OID, and you reported before 2023, see Pub. 550.
*This includes a Roth, SEP, or SIMPLE IRA. your tax-exempt OID should be shown
in box 11 of Form 1099-OID. Enter the
total on line 2a. However, if you ac- Line 3a
quired a tax-exempt bond at a premium,
Line 1i only report the net amount of tax-ex- Qualified Dividends
empt interest on line 2a (that is, the ex- Enter your total qualified dividends on
Nontaxable Combat Pay cess of the tax-exempt interest received line 3a. Qualified dividends are also in-
Election during the year over the amortized bond cluded in the ordinary dividend total re-
If you elect to include your nontaxable premium for the year). Also, if you ac- quired to be shown on line 3b. Qualified
combat pay in your earned income when quired a tax-exempt OID bond at an ac- dividends are eligible for a lower tax
figuring the EIC, enter the amount on quisition premium, only report the net rate than other ordinary income. Gener-
line 1i. See the instructions for line 27. amount of tax-exempt OID on line 2a ally, these dividends are shown in
(that is, the excess of tax-exempt OID box 1b of Form(s) 1099-DIV. See Pub.
for the year over the amortized acquisi- 550 for the definition of qualified divi-
Were You a Statutory tion premium for the year). See Pub. 550 dends if you received dividends not re-
Employee? for more information about OID, bond ported on Form 1099-DIV.
If you were a statutory employee, the premium, and acquisition premium.
Exception. Some dividends may be re-
“Statutory employee” box in box 13 of Also include on line 2a any ex- ported as qualified dividends in box 1b
your Form W-2 should be checked. Stat- empt-interest dividends from a mutual of Form 1099-DIV but aren't qualified
utory employees include full-time life fund or other regulated investment com- dividends. These include:
insurance salespeople and certain agent pany. This amount should be shown in • Dividends you received as a nomi-
or commission drivers, certain traveling box 12 of Form 1099-DIV. nee. See the Schedule B instructions.
salespeople, and certain homeworkers. • Dividends you received on any
Statutory employees report the amount Don’t include interest earned on your
share of stock that you held for less than
shown in box 1 of Form W-2 on a IRA, health savings account, Archer or
61 days during the 121-day period that
Schedule C along with any related busi- Medicare Advantage MSA, or Coverdell
began 60 days before the ex-dividend
ness expenses. education savings account.
date. The ex-dividend date is the first
Don’t include any amounts re- date following the declaration of a divi-
Missing or Incorrect ! lated to the forgiveness of PPP dend on which the purchaser of a stock
CAUTION Loans on this line. isn't entitled to receive the next dividend
Form W-2? payment. When counting the number of
Your employer is required to provide or days you held the stock, include the day
send Form W-2 to you no later than Line 2b you disposed of the stock but not the day
January 31, 2024. If you don’t receive it you acquired it. See the examples that
by early February, use Tax Topic 154 to Taxable Interest
follow. Also, when counting the number
find out what to do. Even if you don’t Each payer should send you a Form of days you held the stock, you can't
get a Form W-2, you must still report 1099-INT or Form 1099-OID. Enter count certain days during which your
your earnings. If you lose your Form your total taxable interest income on risk of loss was diminished. See Pub.
W-2 or it is incorrect, ask your employer line 2b. But you must fill in and attach 550 for more details.
for a new one. Schedule B if the total is over $1,500 or Dividends attributable to periods
•
any of the other conditions listed at the totaling more than 366 days that you re-
beginning of the Schedule B instructions ceived on any share of preferred stock
applies to you. held for less than 91 days during the
For more details about reporting taxa- 181-day period that began 90 days be-
ble interest, including market discount fore the ex-dividend date. When count-
on bonds and adjustments for amortiza- ing the number of days you held the

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stock, you can't count certain days dur- the dividend eligible to be treated as amount should be shown in box 1 of
ing which your risk of loss was dimin- qualified dividends equals 2 cents a Form 1099-R. Unless otherwise noted in
ished. See Pub. 550 for more details. share. Your Form 1099-DIV from ABC the line 4a and 4b instructions, an IRA
Preferred dividends attributable to peri- Mutual Fund shows total ordinary divi- includes a traditional IRA, Roth IRA,
ods totaling less than 367 days are sub- dends of $1,000 and qualified dividends simplified employee pension (SEP)
ject to the 61-day holding period rule of $200. However, you sold the 10,000 IRA, and a savings incentive match plan
just described. shares on August 11. You have no quali- for employees (SIMPLE) IRA. Except
• Dividends on any share of stock to fied dividends from ABC Mutual Fund as provided next, leave line 4a blank and
the extent that you are under an obliga- because you held the ABC Mutual Fund enter the total distribution (from Form
tion (including a short sale) to make re- stock for less than 61 days. 1099-R, box 1) on line 4b.
lated payments with respect to positions
Use the Qualified Dividends For purposes of these Excep-
in substantially similar or related proper-
TIP and Capital Gain Tax Work- TIP tions, Roth IRA includes Roth
ty.
sheet or the Schedule D Tax SEP IRA and Roth SIMPLE
• Payments in lieu of dividends, but
Worksheet, whichever applies, to figure IRAs.
only if you know or have reason to
your tax. See the instructions for line 16
know that the payments aren't qualified Exception 1. Enter the total distribution
for details.
dividends. on line 4a if you rolled over part or all of
• Dividends from a corporation that the distribution from one:
first became a surrogate foreign corpora- Line 3b • Roth IRA to another Roth IRA, or
tion after December 22, 2017, other than • IRA (other than a Roth IRA) to a
a foreign corporation that is treated as a Ordinary Dividends qualified plan or another IRA (other
domestic corporation under section Each payer should send you a Form than a Roth IRA).
7874(b). 1099-DIV. Enter your total ordinary div- Also enter “Rollover” next to line 4b.
Example 1. You bought 5,000 shares idends on line 3b. This amount should If the total distribution was rolled over,
of XYZ Corp. common stock on July 8. be shown in box 1a of Form(s) enter -0- on line 4b. If the total distribu-
XYZ Corp. paid a cash dividend of 10 1099-DIV. tion wasn't rolled over, enter the part not
cents per share. The ex-dividend date You must fill in and attach Sched- rolled over on line 4b unless Exception 2
was July 16. Your Form 1099-DIV from ule B if the total is over $1,500 or you applies to the part not rolled over. Gen-
XYZ Corp. shows $500 in box 1a (ordi- received, as a nominee, ordinary divi- erally, a rollover must be made within
nary dividends) and in box 1b (qualified dends that actually belong to someone 60 days after the day you received the
dividends). However, you sold the 5,000 else. distribution. For more details on roll-
shares on August 11. You held your overs, see Pub. 590-A and Pub. 590-B.
shares of XYZ Corp. for only 34 days of If you rolled over the distribution into
Nondividend Distributions
the 121-day period (from July 9 through a qualified plan or you made the rollover
August 11). The 121-day period began Some distributions are a return of your
in 2024, include a statement explaining
on May 17 (60 days before the ex-divi- cost (or other basis). They won't be
what you did.
dend date) and ended on September 14. taxed until you recover your cost (or
You have no qualified dividends from other basis). You must reduce your cost Exception 2. If any of the following ap-
XYZ Corp. because you held the XYZ (or other basis) by these distributions. ply, enter the total distribution on line 4a
stock for less than 61 days. After you get back all of your cost (or and see Form 8606 and its instructions
other basis), you must report these dis- to figure the amount to enter on line 4b.
Example 2. The facts are the same as
tributions as capital gains on Form 8949. 1. You received a distribution from
in Example 1 except that you bought the
For details, see Pub. 550. an IRA (other than a Roth IRA) and you
stock on July 15 (the day before the
made nondeductible contributions to any
ex-dividend date), and you sold the Dividends on insurance poli-
of your traditional IRAs or traditional
stock on September 16. You held the TIP cies are a partial return of the
SEP IRAs for 2023 or an earlier year. If
stock for 63 days (from July 16 through premiums you paid. Don’t re-
you made nondeductible contributions to
September 16). The $500 of qualified port them as dividends. Include them in
these IRAs for 2023, also see Pub.
dividends shown in box 1b of Form income on Schedule 1, line 8z, only if
590-A and Pub. 590-B.
1099-DIV are all qualified dividends be- they exceed the total of all net premiums
cause you held the stock for 61 days of you paid for the contract. 2. You received a distribution from
the 121-day period (from July 16 a Roth IRA. But if either (a) or (b) be-
through September 14). low applies, enter -0- on line 4b; you
Lines 4a and 4b don’t have to see Form 8606 or its in-
Example 3. You bought 10,000 structions.
shares of ABC Mutual Fund common IRA Distributions
stock on July 8. ABC Mutual Fund paid a. Distribution code T is shown in
You should receive a Form 1099-R
a cash dividend of 10 cents a share. The box 7 of Form 1099-R and you made a
showing the total amount of any distri-
ex-dividend date was July 16. The ABC contribution (including a conversion) to
bution from your IRA before income tax
Mutual Fund advises you that the part of a Roth IRA for 2016 or an earlier year.
or other deductions were withheld. This

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b. Distribution code Q is shown in elect to exclude it from income, enter -0- You may have to pay an addi-
box 7 of Form 1099-R. on line 4b. If only part of the distribu- ! tional tax if you received an
3. You converted part or all of a tra- tion is an HFD and you elect to exclude CAUTION early distribution from your
ditional IRA, traditional SEP IRA, or that part from income, enter the part that IRA and the total wasn't rolled over. See
traditional SIMPLE IRA to a Roth IRA isn't an HFD on line 4b unless Exception the instructions for Schedule 2, line 8,
in 2023. 2 applies to that part. Enter “HFD” next for details.
to line 4b.
4. You had a 2022 or 2023 IRA con- More information. For more informa-
tribution returned to you, with the rela- An HFD is a distribution made di-
tion about IRAs, see Pub. 590-A and
ted earnings or less any loss, by the due rectly by the trustee of your IRA (other
Pub. 590-B.
date (including extensions) of your tax than an ongoing SEP or SIMPLE IRA)
return for that year. to your HSA. If eligible, you can gener-
ally elect to exclude an HFD from your Lines 5a and 5b
5. You made excess contributions to
income once in your lifetime. You can't
your IRA for an earlier year and had Pensions and Annuities
exclude more than the limit on HSA
them returned to you in 2023. You should receive a Form 1099-R
contributions or more than the amount
6. You recharacterized part or all of that would otherwise be included in your showing the total amount of your pen-
a contribution to a Roth IRA as a contri- income. If your IRA includes nondeduc- sion and annuity payments before in-
bution to another type of IRA, or vice tible contributions, the HFD is first con- come tax or other deductions were with-
versa. sidered to be paid out of otherwise taxa- held. This amount should be shown in
ble income. See Pub. 969 for details. box 1 of Form 1099-R. Pension and an-
Exception 3. If all or part of the distri- nuity payments include distributions
bution is a qualified charitable distribu- The amount of an HFD reduces from 401(k), 403(b), and governmental
tion (QCD), enter the total distribution ! the amount you can contribute 457(b) plans. Rollovers and lump-sum
on line 4a. If the total amount distributed CAUTION to your HSA for the year. If you
distributions are explained later. Don’t
is a QCD, enter -0- on line 4b. If only fail to maintain eligibility for an HSA include the following payments on lines
part of the distribution is a QCD, enter for the 12 months following the month of 5a and 5b. Instead, report them on
the part that is not a QCD on line 4b un- the HFD, you may have to report the line 1h.
less Exception 2 applies to that part. En- HFD as income and pay an additional Disability pensions received before
ter “QCD” next to line 4b. tax. See Form 8889, Part III. •
you reach the minimum retirement age
A QCD is a distribution made direct- More than one exception applies. If set by your employer.
ly by the trustee of your IRA (other than more than one exception applies, include • Corrective distributions (including
an ongoing SEP or SIMPLE IRA) to an a statement showing the amount of each any earnings) of excess elective defer-
organization eligible to receive tax-de- exception, instead of making an entry rals or other excess contributions to re-
ductible contributions (with certain ex- next to line 4b. For example: “Line 4b – tirement plans. The plan must advise
ceptions). You must have been at least $1,000 Rollover and $500 HFD.” But you of the year(s) the distributions are
age 70 1/2 when the distribution was you don’t need to attach a statement if includible in income.
made. only Exception 2 and one other excep- Attach Form(s) 1099-R to
Generally, your total QCDs for the tion apply. TIP Form 1040 or 1040-SR if any
year can't be more than $100,000. This More than one distribution. If you (or federal income tax was with-
includes any amount (up to $50,000) of your spouse if filing jointly) received held.
a one-time QCD to a split-interest entity. more than one distribution, figure the
If you file a joint return, the same rules taxable amount of each distribution and Fully Taxable Pensions and
apply to your spouse. The amount of the enter the total of the taxable amounts on
Annuities
QCD is limited to the amount that would line 4b. Enter the total amount of those
otherwise be included in your income. If distributions on line 4a. Your payments are fully taxable if (a)
your IRA includes nondeductible contri- you didn't contribute to the cost (see
butions, the distribution is first consid- You must start receiving at least
Cost, later) of your pension or annuity,
ered to be paid out of otherwise taxable TIP a minimum amount from your
or (b) you got your entire cost back tax
income. See Pub. 590-B for details. traditional IRA by April 1 of
free before 2023. But see Insurance Pre-
the year following the year you reach
miums for Retired Public Safety Offi-
You can't claim a charitable age 72 (age 73 if you reach age 72 in
cers, later. If your pension or annuity is
! contribution deduction for any 2023). If you don’t receive the minimum
CAUTION QCD not included in your in- fully taxable, enter the total pension or
distribution amount, you may have to
annuity payments (from Form(s)
come. pay an additional tax on the amount that
1099-R, box 1) on line 5b; don’t make
Exception 4. If all or part of the distri- should have been distributed. For de-
an entry on line 5a.
bution is a health savings account (HSA) tails, including how to figure the mini-
funding distribution (HFD), enter the to- mum required distribution, see Pub. Fully taxable pensions and annuities
tal distribution on line 4a. If the total 590-B. also include military retirement pay
shown on Form 1099-R. For details on
amount distributed is an HFD and you

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

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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 2023 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 2023. 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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Method, see Pub. 575 (or Pub. 721 for the amount of the rollover. Enter the re- security benefits are taxable and to fig-
U.S. Civil Service retirement benefits). maining amount on line 5b. If the re- ure your IRA deduction.
maining amount is zero and you have no
If you received U.S. Civil Serv- • You repaid any benefits in 2023
other distribution to report on line 5b, and your total repayments (box 4) were
! ice retirement benefits and you enter -0- on line 5b. Also enter "Roll- more than your total benefits for 2023
CAUTION chose the alternative annuity
over" next to line 5b. (box 3). None of your benefits are taxa-
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- ble for 2023. Also, if your total repay-
Simplified Method Worksheet in these overs, including special rules that apply ments in 2023 exceed your total benefits
instructions. to rollovers from designated Roth ac- received in 2023 by more than $3,000,
counts, partial rollovers of property, and you may be able to take an itemized de-
distributions under qualified domestic duction or a credit for part of the excess
Annuity Starting Date relations orders. repayments if they were for benefits you
Your annuity starting date is the later of included in income in an earlier year.
the first day of the first period for which Lump-Sum Distributions For more details, see Pub. 915.
• You file Form 2555, 4563, or
you received a payment or the date the If you received a lump-sum distribution 8815, or you exclude employer-provided
plan's obligations became fixed. from a profit-sharing or retirement plan, adoption benefits or income from sour-
your Form 1099-R should have the "To- ces within Puerto Rico. Instead, use the
Age (or Combined Ages) at tal distribution" box in box 2b checked. worksheet in Pub. 915.
Annuity Starting Date You may owe an additional tax if you re-
If you are the retiree, use your age on ceived an early distribution from a quali- Social security information.
the annuity starting date. If you are the fied retirement plan and the total amount TIP Social security beneficiaries
survivor of a retiree, use the retiree's age wasn't rolled over. For details, see the can now get a variety of infor-
on their annuity starting date. But if your instructions for Schedule 2, line 8. mation from the SSA website with a my
Social Security account, including get-
annuity starting date was after 1997 and Enter the total distribution on line 5a
ting a replacement Form SSA-1099 if
the payments are for your life and that of and the taxable part on line 5b. For de-
needed. For more information and to set
your beneficiary, use your combined tails, see Pub. 575.
up an account, go to SSA.gov/
ages on the annuity starting date.
If you or the plan participant myaccount.
If you are the beneficiary of an em- TIP was born before January 2,
ployee who died, see Pub. 575. If there 1936, you could pay less tax on Disability payments. Don’t include in
is more than one beneficiary, see Pub. the distribution. See Form 4972. your income any disability payments
575 or Pub. 721 to figure each benefi- (including Social Security Disability In-
ciary's taxable amount. surance (SSDI) payments) you receive
Lines 6a, 6b, and 6c for injuries incurred as a direct result of
Cost a terrorist attack directed against the
Lines 6a and 6b United States (or its allies), whether out-
Your cost is generally your net invest-
ment in the plan as of the annuity start- Social Security Benefits side or within the United States. In the
ing date. It doesn't include pre-tax con- You should receive a Form SSA-1099 case of the September 11 attacks, inju-
tributions. Your net investment may be showing in box 3 the total social securi- ries eligible for coverage by the Septem-
shown in box 9b of Form 1099-R. ty benefits paid to you. Box 4 will show ber 11 Victim Compensation Fund are
the amount of any benefits you repaid in treated as incurred as a direct result of
Rollovers 2023. If you received railroad retirement the attack. If these payments are incor-
benefits treated as social security, you rectly reported as taxable on Form
Generally, a rollover is a tax-free distri- SSA-1099, don't include the nontaxable
should receive a Form RRB-1099.
bution of cash or other assets from one portion of income on your tax return.
retirement plan that is contributed to an- Use the Social Security Benefits You may receive a notice from the IRS
other plan within 60 days of receiving Worksheet in these instructions to see if regarding the omitted payments. Follow
the distribution. However, a rollover to a any of your benefits are taxable. the instructions in the notice to explain
Roth IRA or a designated Roth account Exception. Do not use the Social Se- that the excluded payments aren't taxa-
is generally not a tax-free distribution. curity Benefits Worksheet in these in- ble. For more information about these
Use lines 5a and 5b to report a rollover, structions if any of the following ap- payments, see Pub. 3920.
including a direct rollover, from one plies. Example. You were a firefighter
qualified employer's plan to another or You made contributions to a tradi- who was disabled as a direct result of
•
to an IRA or SEP. tional IRA for 2023 and you or your the September 11 terrorist attack on the
Enter on line 5a the distribution from spouse were covered by a retirement World Trade Center. You began receiv-
Form 1099-R, box 1. From this amount, plan at work or through self-employ- ing SSDI benefits at age 54. Your full
subtract any contributions (usually ment. Instead, use the worksheets in retirement age for social security retire-
shown in box 5) that were taxable to you Pub. 590-A to see if any of your social ment benefits is age 66. Your birthday is
when made. From that result, subtract April 25. In the year you turned age 66,

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you received $1,500 per month in bene-          Exception 2. You must file Schedule D 
fits from the SSA (for a total of $18,000       but  generally  don’t  have  to  file  Form 
for the year). Because you became eligi-        8949  if Exception  1  doesn't  apply,  you   Tax and Credits
ble for a full retirement benefit in May,       aren’t  deferring  any  capital  gain  by  in-
the month after you turned age 66, you          vesting  in  a  qualified  opportunity  fund  Line 12
can  exclude  only  4  months  (January         or  terminating  deferral  from  an  invest-
through  April)  of  your  annual  benefit      ment  in  a  qualified  opportunity  fund,    Itemized Deductions or 
from income ($6,000). You must report           and  your  only  capital  gains  and  losses  Standard Deduction
the  remaining  $12,000  on  line  6a.  You     are:                                          In  most  cases,  your  federal  income  tax 
                                                •
must  also  complete  the  Social  Security          Capital gain distributions;              will be less if you take the larger of your 
                                                •
Benefits  Worksheet  to  find  out  if  any          A  capital  loss  carryover  from        itemized  deductions  or  standard  deduc-
part of the $12,000 is taxable.                 2022;                                         tion.
    Form RRB-1099. If you need a                •    A gain from Form 2439 or 6252 or 
TIP replacement  Form  RRB-1099,                Part I of Form 4797;
                                                                                              Itemized Deductions
    call  the  Railroad  Retirement             •    A  gain  or  loss  from  Form  4684, 
Board  at  877-772-5772  or  go  to             6781, or 8824;                                To figure your itemized deductions, fill 
www.rrb.gov.                                    •    A gain or loss from a partnership,       in Schedule A.
                                                S corporation, estate, or trust; or                   If you made a section 962 elec-
Accrued  leave  payment. If  you  retire        •    Gains and losses from transactions       !       tion and are taking a deduction 
on  disability,  any  lump-sum  payment         for which you received a Form 1099-B          CAUTION under section 250 with respect 
you receive for accrued annual leave is a       (or substitute statement) that shows ba-      to  any  income  inclusions  under  section 
salary  payment.  The  payment  is  not  a      sis  was  reported  to  the  IRS,  the  QOF   951A,  don't  report  the  deduction  on 
disability payment. Include it in your in-      box  in  box  3  isn’t  checked,  and  you    line 12. Instead, report the tax with re-
come in the tax year you receive it.            don’t  need  to  make  any  adjustments  in   spect to a section 962 election on line 16 
                                                column  (g)  of  Form  8949  or  enter  any 
Line 6c                                                                                       and include in the statement required by 
                                                codes in column (f) of Form 8949.             line 16 how you figured the section 250 
Check the box on line 6c if you elect to 
                                                If   Exception 1 applies, enter your to-      deduction.
use  the  lump-sum  election  method  for 
                                                tal  capital  gain  distributions  (from 
your benefits. If any of your benefits are 
                                                box 2a of Form(s) 1099-DIV) on line 7 
taxable  for  2023  and  they  include  a                                                     Standard Deduction
                                                and check the box on that line. If you re-
lump-sum benefit payment that was for                                                         Most  Form  1040  filers  can  find  their 
                                                ceived  capital  gain  distributions  as  a 
an  earlier  year,  you  may  be  able  to  re-                                               standard  deduction  by  looking  at  the 
                                                nominee (that is, they were paid to you 
duce  the  taxable  amount  with  the                                                         amounts  listed  to  the  left  of  line  12. 
                                                but actually belong to someone else), re-
lump-sum election. See Lump-Sum Elec-                                                         Most Form 1040-SR filers can find their 
                                                port on line 7 only the amount that be-
tion in Pub. 915 for details.                                                                 standard deduction by using the chart on 
                                                longs to you. Include a statement show-
                                                ing the full amount you received and the      the last page of Form 1040-SR.
Line 7                                          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 
Capital Gain or (Loss)                          quirements  for  Forms  1099-DIV  and         a  dependent”  box,  or  if  you’re  filing 
If  you  sold  a  capital  asset,  such  as  a  1096.                                         jointly  and  you  checked  the  “Someone 
stock  or  bond,  you  must  complete  and                                                    can  claim  your  spouse  as  a  dependent” 
                                                         If you don’t have to file Sched-
attach Form 8949 and Schedule D.                                                              box, use the Standard Deduction Work-
                                                TIP      ule  D,  use  the  Qualified  Divi-
Exception  1. You  don’t  have  to  file                 dends  and  Capital  Gain  Tax       sheet  for  Dependents  to  figure  your 
Form 8949 or Schedule D if you aren’t           Worksheet in the line 16 instructions to      standard deduction.
deferring  any  capital  gain  by  investing    figure your tax.                                      Someone  claims  you  or  your 
in a qualified opportunity fund and both 
                                                                                              TIP     spouse  as  a  dependent  if  they 
of the following apply.
                                                                                                      list your or your spouse's name 
1. You  have  no  capital  losses,  and                                                       and  SSN  in  the Dependents  section  of 
your  only  capital  gains  are  capital  gain  Total Income and                              their return.
distributions  from  Form(s)  1099-DIV, 
box 2a (or substitute statements); and          Adjusted Gross                                Exception 2—Born before January 2, 
2. None  of  the  Form(s)  1099-DIV             Income                                        1959,  or  blind. If  you  checked  any  of 
(or  substitute  statements)  have  an                                                        the  following  boxes,  figure  your  stand-
                                                                                              ard deduction using the Standard Deduc-
amount in box 2b (unrecaptured section          Line 10                                       tion  Chart  for  People  Who  Were  Born 
1250 gain), box 2c (section 1202 gain), 
                                                Enter  any  adjustments  to  income  from 
or box 2d (collectibles (28%) gain).                                                          Before January 2, 1959, or Were Blind if 
                                                Schedule 1, line 26, on line 10.              you are filing Form 1040 or by using the 
                                                                                              chart on the last page of Form 1040-SR.

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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 2023, 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 2023, enter $25,000                                                                                             . . . . . . . . . . . . . . . 8.   
        • Married filing separately and you lived with your spouse at any time
        in 2023, 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 2023, 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 2023 . . . . . .                                                    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 2023 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, did not enter into a transfer agreement,
1959. Line 16 check box 3 and enter the amount of the
• You are blind. triggered deferred net 965 tax liability
• Spouse was born before January 2, Tax and enter “965INC” on the line next to
1959. Include in the total on the entry space on that box.
• Spouse is blind. line 16 all of the following taxes that ap- Do you want the IRS to figure the
Exception 3—Separate return or du- ply. tax on your taxable income for you?
al-status alien. If you checked the box • Tax on your taxable income. Fig-
labeled “Spouse itemizes on separate re- ure the tax using one of the methods de- Yes. See chapter 13 of Pub. 17 for
turn or you were dual-status alien” on scribed later. details, including who is eligible and
the Spouse standard deduction line, your • Tax from Form(s) 8814 (relating to what to do. If you have paid too much,
standard deduction is zero, even if you the election to report child's interest or we will send you a refund. If you didn't
were born before January 2, 1959, or dividends). Check the appropriate box. pay enough, we will send you a bill.
were blind. • Tax from Form 4972 (relating to No. Use one of the following meth-
lump-sum distributions). Check the ap- ods to figure your tax.
Exception 4—Increased standard de- propriate box. Tax Table or Tax Computation Work-
duction for net qualified disaster loss. Tax with respect to a section 962 sheet. If your taxable income is less
•
If you had a net qualified disaster loss election (election made by a domestic than $100,000, you must use the Tax Ta-
and you elect to increase your standard shareholder of a controlled foreign cor- ble, later in these instructions, to figure
deduction by the amount of your net poration to be taxed at corporate rates) your tax. Be sure you use the correct
qualified disaster loss, use Schedule A reduced by the amount of any foreign column. If your taxable income is
to figure your standard deduction. Quali- tax credits claimed on Form 1118. See $100,000 or more, use the Tax Compu-
fied disaster loss refers to losses arising section 962 for details. Check box 3 and tation Worksheet right after the Tax Ta-
from certain disasters occurring in 2016 enter the amount and “962” in the space ble.
and subsequent years. See the Instruc- next to that box. Attach a statement
However, don’t use the Tax Table or
tions for Form 4684 and Schedule A, showing how you figured the tax.
Tax Computation Worksheet to figure
line 16, for more information. Recapture of an education credit.
• your tax if any of the following applies.
You may owe this tax if you claimed an
Line 13 education credit in an earlier year, and Form 8615. Form 8615 must generally
either tax-free educational assistance or be used to figure the tax on your un-
Qualified Business Income a refund of qualified expenses was re- earned income over $2,500 if you are
Deduction (Section 199A ceived in 2023 for the student. See Form under age 18, and in certain situations if
Deduction) 8863 for more details. Check box 3 and you are older.
enter the amount and “ECR” in the You must file Form 8615 if you meet
To figure your Qualified Business In- space next to that box. all of the following conditions.
•
come Deduction, use Form 8995 or Any tax from Form 8621, line 16e, 1. You had more than $2,500 of un-
Form 8995-A as applicable. relating to a section 1291 fund. Check earned income (such as taxable interest,
Use Form 8995 if: box 3 and enter the amount of the tax ordinary dividends, or capital gains (in-
• You have qualified business in- and “1291TAX” in the space next to that cluding capital gain distributions)).
come, qualified REIT dividends, or box.
2. You are required to file a tax re-
qualified PTP income (loss); • Tax from Form 8978, line 14 (re-
turn.
• Your 2023 taxable income before lating to partner's audit liability under
the qualified business income deduction section 6226). Check box 3 and enter the 3. You were either:
is less than or equal to $182,100 amount of the liability and “Form 8978” a. Under age 18 at the end of 2023,
($364,200 if married filing jointly); and in the space next to that box. If the b. Age 18 at the end of 2023 and
• You aren’t a patron in a specified amount on Form 8978, line 14, is nega- didn't have earned income that was more
agricultural or horticultural cooperative. tive, see the instructions for Schedule 3 than half of your support, or
(Form 1040), line 6l.
c. A full-time student at least age 19
If you don’t meet these requirements, Net tax liability deferred under
• but under age 24 at the end of 2023 and
use Form 8995-A, Qualified Business section 965(i). If you had a 965 inclu-
didn't have earned income that was more
Income Deduction. Attach whichever sion and made an election to defer your
than half of your support.
form you use (Form 8995 or 8995-A) to net 965 tax liability under section 965(i),
your return. See the Instructions for check box 3 and enter (as a negative 4. At least one of your parents was
Forms 8995 and 8995-A for more infor- number) the amount of the deferred net alive at the end of 2023.
mation for figuring and reporting your 965 tax liability and “965” on the line 5. You don’t file a joint return in
qualified business income deduction. next to that box. 2023.
• Triggering event under section
965(i). If you had a triggering event un- A child born on January 1, 2006, is
der section 965(i) during the year and considered to be age 18 at the end of
2023; a child born on January 1, 2005, is

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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, 1959.
                 You are blind.                                                         Total number of boxes                                                                   
                                                                                                                                                                       1.
                 Spouse was born before January 2, 1959.                                checked  . . . . . . . . . . . . . . . . . .
                 Spouse is blind.
2.    Is your earned income* more than $850?
        Yes.    Add $400 to your earned income. Enter the total.
                                                                                        . . . . . . . . . . . . . . . . . . . . . . . . . .                            2.       
        No.     Enter $1,250.
3.    Enter the amount shown below for your filing status.
      • Single or married filing separately—$13,850
      • Married filing jointly—$27,700                                                  . . . . . . . . . . . . . . . . . . . . . . . . . .                            3.   
      • Head of household—$20,800
4.    Standard deduction.
   a. Enter the smaller of line 2 or line 3. If born after January 1, 1959, 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, 1959, or blind, multiply the number on line 1 by $1,500 ($1,850 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, 1959, 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, 1959.           You are blind.
   Spouse was born before January 2, 1959.         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                                                                                                      $15,700
Single
                                                                2                                                                                                      17,550
                                                                1                                                                                                      $29,200
                                                                2                                                                                                      30,700
Married filing jointly   
                                                                3                                                                                                      32,200
                                                                4                                                                                                      33,700
                                                                1                                                                                                      $29,200
Qualifying surviving spouse
                                                                2                                                                                                      30,700
                                                                1                                                                                                      $15,350
                                                                2                                                                                                      16,850
Married filing separately*
                                                                3                                                                                                      18,350
                                                                4                                                                                                      19,850
                                                                1                                                                                                       $22,650
Head of household
                                                                2                                                                                                      24,500
* 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.
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considered to be age 19 at the end of Qualified Dividends and Capital Gain Schedule J. If you had income from
2023; and a child born on January 1, Tax Worksheet. Use the Qualified Div- farming or fishing (including certain
2000, is considered to be age 24 at the idends and Capital Gain Tax Worksheet, amounts received in connection with the
end of 2023. later, to figure your tax if you don’t have Exxon Valdez litigation), your tax may
Schedule D Tax Worksheet. Use the to use the Schedule D Tax Worksheet be less if you choose to figure it using
Schedule D Tax Worksheet in the In- and if any of the following applies. income averaging on Schedule J.
structions for Schedule D to figure the • You reported qualified dividends Foreign Earned Income Tax Work-
amount to enter on Form 1040 or on Form 1040 or 1040-SR, line 3a. sheet. If you claimed the foreign earned
1040-SR, line 16, if: • You don’t have to file Schedule D income exclusion, housing exclusion, or
• You have to file Schedule D, and and you reported capital gain distribu- housing deduction on Form 2555, you
line 18 or 19 of Schedule D is more than tions on Form 1040 or 1040-SR, line 7. must figure your tax using the Foreign
zero; or • You are filing Schedule D, and Earned Income Tax Worksheet.
• You have to file Form 4952 and Schedule D, lines 15 and 16, are both
you have an amount on line 4g, even if more than zero.
you don’t need to file Schedule D. But if you are filing Form 2555, you
But if you are filing Form 2555, you must use the Foreign Earned Income
must use the Foreign Earned Income Tax Worksheet instead.
Tax Worksheet instead.

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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: 
    $44,625 if single or married filing separately, 
    $89,250 if married filing jointly or qualifying surviving spouse,                     . . . . . . . . . . . .             6.    
    $59,750 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: 
    $492,300 if single,
    $276,900 if married filing separately,                                                . . . . . . . . . . . .             13.  
    $553,850 if married filing jointly or qualifying surviving spouse,
    $523,050 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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should attach the form to your return to
Line 19 claim a credit for the withholding.
Payments
Child Tax Credit and Credit
Line 26
for Other Dependents Line 25
See Schedule 8812 (Form 1040) and its 2023 Estimated Tax
instructions for information on figuring Federal Income Tax
Payments
and claiming any child tax credit and Withheld Enter any estimated federal income tax
credit for other dependents that you may
qualify to claim. Line 25a—Form(s) W-2 payments you made for 2023. Include
any overpayment that you applied to
Form 8862, who must file. You must Add the amounts shown as federal in- your 2023 estimated tax from your 2022
file Form 8862 to claim the child tax come tax withheld on your Form(s) return or an amended return (Form
credit or credit for other dependents if W-2. Enter the total on line 25a. The 1040-X).
your child tax credit (refundable or non- amount withheld should be shown in
refundable depending on the tax year), box 2 of Form W-2. Attach your If you and your spouse paid joint esti-
additional child tax credit, or credit for Form(s) W-2 to your return. mated tax but are now filing separate in-
other dependents for a year after 2015 come tax returns, you can divide the
Line 25b—Form(s) 1099
was denied or reduced for any reason amount paid in any way you choose as
other than a math or clerical error. At- Include on line 25b any federal income long as you both agree. If you can't
tach a completed Form 8862 to your tax withheld on your Form(s) 1099-R. agree, you must divide the payments in
2023 return to claim the credit for 2023. The amount withheld should be shown proportion to each spouse's individual
Don’t file Form 8862 if you filed Form in box 4. Attach your Form(s) 1099-R to tax as shown on your separate returns
8862 for 2022, and the child tax credit, the front of your return if federal income for 2023. For more information, see
additional child tax credit, or credit for tax was withheld. Pub. 505. Be sure to show both SSNs in
the space provided on the separate re-
other dependents was allowed for that If you received a 2023 Form 1099
turns. If you or your spouse paid sepa-
year. See Form 8862 and its instructions showing federal income tax withheld on
rate estimated tax but you are now filing
for details. dividends, taxable or tax-exempt interest
a joint return, add the amounts you each
If you take the child tax credit income, unemployment compensation,
paid. Follow these instructions even if
social security benefits, railroad retire-
CAUTION even though you aren't eligible your spouse died in 2023 or in 2024 be-
! or credit for other dependents ment benefits, or other income you re-
fore filing a 2023 return.
and it is determined that your error is ceived, include the amount withheld in
due to reckless or intentional disregard the total on line 25b. This should be Divorced taxpayers. If you got di-
of the rules for these credits, you won't shown in box 4 of Form 1099, box 6 of vorced in 2023 and you made joint esti-
be allowed to take either credit or the Form SSA-1099, or box 10 of Form mated tax payments with your former
additional child tax credit for 2 years RRB-1099. spouse, enter your former spouse's SSN
even if you're otherwise eligible to do so. in the space provided on the front of
Line 25c—Other Forms
If you take the child tax credit or credit Form 1040 or 1040-SR. If you were di-
for other dependents even though you Include on line 25c any federal income vorced and remarried in 2023, enter
aren’t eligible and it is later determined tax withheld on your Form(s) W-2G. your present spouse's SSN in the space
that you fraudulently took either credit, The amount withheld should be shown provided on the front of Form 1040 or
you won't be allowed to take either cred- in box 4. Attach Form(s) W-2G to the 1040-SR. Also, on the dotted line next
it or the additional child tax credit for front of your return if federal income tax to line 26, enter your former spouse's
10 years. You may also have to pay pen- was withheld. SSN, followed by “DIV.”
alties. If you had Additional Medicare Tax Name change. If you changed your
withheld, include the amount shown on name and you made estimated tax pay-
If your qualifying child didn’t 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. statement to the front of Form 1040 or
CAUTION ment issued before the due date 1040-SR that explains all the payments
of your 2023 return (including exten- Include on line 25c any federal in- you and your spouse made in 2023 and
sions), you can’t claim the child tax come tax withheld that is shown on a the name(s) and SSN(s) under which
credit for that child on your original or Schedule K-1. you made them.
amended return. However, you may be
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. You

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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: STOP No. Continue
Yes.
• Follow the steps below.
• Complete the worksheet that applies to you or let the IRS You can't take the
credit.
figure the credit for you.
• 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 2023?
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 Investment Income
is available in English and Spanish.
If you take the EIC even though you aren't eligible and 1. Add the amounts from Form 1040 or 1040-SR:
! it is determined that your error is due to reckless or in- Line 2a
CAUTION tentional disregard of the EIC rules, you won't be al-
Line 2b +
lowed to take the credit for 2 years even if you are otherwise eli-
gible to do so. If you fraudulently take the EIC, you won't be al- Line 3b +
lowed to take the credit for 10 years. See Form 8862, who must Line 7* +
file, later. You may also have to pay penalties.

Refunds for returns claiming the earned income credit Investment Income =
TIP can't be issued before mid-February 2024. This delay
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 $11,000?
Yes. Continue No. Skip question 3; go
1. If, in 2023: to question 4.
• 3 or more children who have valid SSNs lived with you,
is the amount on Form 1040 or 1040-SR, line 11, less
than $56,838 ($63,398 if married filing jointly)? 3. Are you filing Form 4797 (relating to sales of business
• 2 children who have valid SSNs lived with you, is the property)?
amount on Form 1040 or 1040-SR, line 11, less than
$52,918 ($59,478 if married filing jointly)? Yes. See Form 4797 No. STOP
• 1 child who has a valid SSN lived with you, is the filers, later, under
amount on Form 1040 or 1040-SR, line 11, less than Definitions and Special You can't take the credit.
$46,560 ($53,120 if married filing jointly)? Rules.
• No children who have valid SSNs lived with you, is the
amount on Form 1040 or 1040-SR, line 11, less than
$17,640 ($24,210 if married filing jointly)? 4. Do any of the following apply for 2023?
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
child's interest and dividends on your return).
2. Do you, and your spouse if filing a joint return, have a • You have income or loss from a passive activity.
social security number issued on or before the due date of Yes. Use Worksheet 1 No. Go to Step 3.
your 2023 return (including extensions) that allows you to 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 a child who 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 2023?
                                                                                      Yes.  Continue                No. Skip question 5; go 
                                                                                                                   to question 6.
                          was ...
         Under age 19 at the end of 2023 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 2023?
Under age 24 at the end of 2023, 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 2023? 
                                                                                  (Check “No” if the other person isn't required to file, and 
                                                                                  isn't filing, a 2023 tax return or is filing a 2023 return only 
               Who isn't filing a joint return for 2023                           to claim a refund of withheld income tax or estimated tax 
or is filing a joint return for 2023 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 2023.
                                                                                  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 2023 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 2023? (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 2023, see           December 31, 1958, and before January 2, 1999.) If your 
Qualifying child of more than one person, later. If the child was married, see    spouse died in 2023 or if you are preparing a return for 
Married child, later.                                                             someone who died in 2023, 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 2023? 
                                        through 6; go to Step 4.                 Members of the military stationed outside the United States, 
                                                                                  see Members of the military, later, before you answer.
                                                                                      Yes.  Continue                No.  STOP
2. Are you filing a joint return for 2023?                                                            
                                                                                                                    You can't take the credit. 
         Yes. Skip questions 3           No.  Continue                                                              Enter “No” on the dotted 
         through 6 and Step 4;                                                                                     line next to line 27.
         go to Step 5.

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4. Enter all of your nontaxable combat pay if you elect
4. Are you filing a joint return for 2023? 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 2023? 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 2023 tax return or is filing a 2023 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 2023, 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 2023 filing Schedule C as a statutory employee?
tax return? (If the person who could claim you on their 2023
tax return is not required to file, and isn't filing a 2023 tax Yes. Skip question 3 No. Continue
return or is filing a 2023 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 $56,838 ($63,398 if
married filing jointly)?
Step 5 Earned Income • 2 qualifying children who have valid SSNs, is your
earned income less than $52,918 ($59,478 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 $46,560 ($53,120 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 $17,640 ($24,210 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
earned income, enter -0-. Church employees. Determine how much of the amount on
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 reason other than a math or clerical error. But don’t file Form
following. 8862 if either of the following applies.
1. Enter “Clergy” on the dotted line next to line 27. • You filed Form 8862 for another year, the EIC was al-
lowed for that year, and your EIC hasn't been reduced or disal-
2. Determine how much of the amount on Form 1040 or
lowed again for any reason other than a math or clerical error.
1040-SR, line 1z, was also reported on Schedule SE, Part I,
line 2. • You are taking the EIC without a qualifying child and the
only reason your EIC was reduced or disallowed in the other
3. Subtract that amount from the amount on Form 1040 or year was because it was determined that a child listed on Sched-
1040-SR, line 1z. Enter the result on line 1 of the worksheet in ule EIC wasn't your qualifying child.
Step 5 (instead of entering the actual amount from Form 1040 Also, don’t file Form 8862 or take the credit for the:
or 1040-SR, line 1z). • 2 years after the most recent tax year for which there was
4. Be sure to answer “Yes” to question 2 in Step 5. a final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
Combat pay, nontaxable. If you were a member of the U.S. • 10 years after the most recent tax year for which there was
Armed Forces who served in a combat zone, certain pay is ex- a final determination that your EIC claim was due to fraud.
cluded from your income. See Combat Zone Exclusion in Pub.
Foster child. A foster child is any child placed with you by an
3. You can elect to include this pay in your earned income when
authorized placement agency or by judgment, decree, or other
figuring the EIC. The amount of your nontaxable combat pay
order of any court of competent jurisdiction. For more details on
should be shown in box 12 of Form(s) W-2 with code Q. If you
authorized placement agencies, see Pub. 596.
are filing a joint return and both you and your spouse received
nontaxable combat pay, you can each make your own election. Married child. A child who was married at the end of 2023 is
In other words, if one of you makes the election, the other one a qualifying child only if (a) you can claim the child as your de-
can also make it but doesn't have to. pendent, or (b) you could have claimed the child as your de-
pendent except for the special rule for Children of divorced or
If you elect to use your nontaxable combat pay in fig-
separated parents under Who Qualifies as Your Dependent, ear-
! uring your EIC, enter that amount on line 1i. lier.
CAUTION
Members of the military. If you were on extended active duty
Credit figured by the IRS. To have the IRS figure your EIC: outside the United States, your main home is considered to be in
1. Enter “EIC” on the dotted line next to line 27. the United States during that duty period. Extended active duty
is military duty ordered for an indefinite period or for a period
2. Be sure you enter the nontaxable combat pay you elect to
of more than 90 days. Once you begin serving extended active
include in earned income by entering that amount on line 1i.
duty, you are considered to be on extended active duty even if
See Combat pay, nontaxable, earlier.
you don’t serve more than 90 days.
3. If you have a qualifying child, complete and attach
Schedule EIC. If your EIC for a year after 1996 was reduced or Nonresident aliens. If your filing status is married filing joint-
disallowed, see Form 8862, who must file, later. ly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter
“No” on the dotted line next to line 27.
Exception to time lived with you. Temporary absences by you Permanently and totally disabled. A person is permanently
or the child for special circumstances, such as school, vacation, and totally disabled if, at any time in 2023, the person couldn't
business, medical care, military service, or detention in a juve- engage in any substantial gainful activity because of a physical
nile facility, count as time the child lived with you. Also see or mental condition and a doctor has determined that this condi-
Kidnapped child under Who Qualifies as Your Dependent, earli- tion (a) has lasted or can be expected to last continuously for at
er, and Members of the military, later. A child is considered to least a year, or (b) can be expected to lead to death.
have lived with you for more than half of 2023 if the child was
born or died in 2023 and your home was this child's home for Qualifying child of more than one person. Even if a child
more than half the time the child was alive in 2023 or if you meets the conditions to be the qualifying child of more than one
adopted the child in 2023, the child was lawfully placed with person, only one person can claim the child as a qualifying child
you for legal adoption by you in 2023, or the child was an eligi- for all of the following tax benefits, unless the special rule for
ble foster child placed with you during 2023 and your main Children of divorced or separated parents under Who Qualifies
home was the child's main home for more than half the time as Your Dependent, earlier, applies.
since the child was adopted or placed with you in 2023. 1. Child tax credit, credit for other dependents, and addi-
Form 4797 filers. If the amount on Form 1040 or 1040-SR, tional child tax credit (lines 19 and 28).
line 7, includes an amount from Form 4797, you must use 2. Head of household filing status.
Worksheet 1 in Pub. 596 to see if you can take the EIC. Other- 3. Credit for child and dependent care expenses (Schedule
wise, stop; you can't take the EIC. 3, line 2).
Form 8862, who must file. You must file Form 8862 if your 4. Exclusion for dependent care benefits (Form 2441, Part
EIC for a year after 1996 was reduced or disallowed for any III).
5. Earned income credit (line 27).

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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 card-holder’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 2023. If the child lived
your 2023 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 2023 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 2023.
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 2023 return.
highest AGI for 2023.
• 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 2023 was enrolled as a full-time student at a school
ing child of the person who had the highest AGI for 2023, 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 quali-
sistance, or how much you or anyone else can receive, under
fying 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.
For more details and examples, see Pub. 596.
Social security number (SSN). For the EIC, a valid SSN is a
number issued by the Social Security Administration unless

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Worksheet A—2023 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 $9,800 ($16,370 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 $21,560 ($28,120 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 2023.

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

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Worksheet B—2023 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 $56,838 ($63,398 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 $52,918 ($59,478 if married ling jointly)?
self-employment tax 1 qualifying child who has a valid SSN, is line 4b less than $46,560 ($53,120 if married ling jointly)?
not paid. No qualifying children who have valid SSNs, is line 4b less than $17,640 ($24,210 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.

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

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Worksheet B —2023 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 $9,800 ($16,370 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 $21,560 ($28,120 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 2023.

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

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2023 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)

Need more information or forms? Visit IRS.gov.                                                                                                                                    47

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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      600 3,001 3,530         3,971 600  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      600 3,018 3,550         3,994 600  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      600 3,035 3,570         4,016 600  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      600 3,052 3,590         4,039 600  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      600 3,069 3,610         4,061 600  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      600 3,086 3,630         4,084 600  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      600 3,103 3,650         4,106 600  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      600 3,120 3,670         4,129 600  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      600 3,137 3,690         4,151 600  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      600 3,154 3,710         4,174 600  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      600 3,171 3,730         4,196 600  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      600 3,188 3,750         4,219 600  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      600 3,205 3,770         4,241 600  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      600 3,222 3,790         4,264 600  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      600 3,239 3,810         4,286 600  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      600 3,256 3,830         4,309 600  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      600 3,273 3,850         4,331 600  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      600 3,290 3,870         4,354 600  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      600 3,307 3,890         4,376 600  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      600 3,324 3,910         4,399 600  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      598 3,341 3,930         4,421 600  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      594 3,358 3,950         4,444 600  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      590 3,375 3,970         4,466 600  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     586 3,392 3,990         4,489 600  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     583 3,409 4,010         4,511 600  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     579 3,426 4,030         4,534 600  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     575 3,443 4,050         4,556 600  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     571 3,460 4,070         4,579 600  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     567 3,477 4,090         4,601 600  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     563 3,494 4,110         4,624 600  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     560 3,511 4,130         4,646 600  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     556 3,528 4,150         4,669 600  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     552 3,545 4,170         4,691 600  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     548 3,562 4,190         4,714 600  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     544 3,579 4,210         4,736 600  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     540 3,596 4,230         4,759 600  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     537 3,613 4,250         4,781 600  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     533 3,630 4,270         4,804 600  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     529 3,647 4,290         4,826 600  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     525 3,664 4,310         4,849 600  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     521 3,681 4,330         4,871 600  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     518 3,698 4,350         4,894 600  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     514 3,715 4,370         4,916 600  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     510 3,732 4,390         4,939 600  3,732 4,390    4,939
   7,800 7,850      600 2,661 3,130         3,521 600   2,661 3,130     3,521    11,000   11,050     506 3,749 4,410         4,961 600  3,749 4,410    4,961
   7,850 7,900      600 2,678 3,150         3,544 600   2,678 3,150     3,544    11,050   11,100     502 3,766 4,430         4,984 600  3,766 4,430    4,984
   7,900 7,950      600 2,695 3,170         3,566 600   2,695 3,170     3,566    11,100   11,150     498 3,783 4,450         5,006 600  3,783 4,450    5,006
   7,950 8,000      600 2,712 3,190         3,589 600   2,712 3,190     3,589    11,150   11,200     495 3,800 4,470         5,029 600  3,800 4,470    5,029
   8,000 8,050      600 2,729 3,210         3,611 600   2,729 3,210     3,611    11,200   11,250     491 3,817 4,490         5,051 600  3,817 4,490    5,051
   8,050 8,100      600 2,746 3,230         3,634 600   2,746 3,230     3,634    11,250   11,300     487 3,834 4,510         5,074 600  3,834 4,510    5,074
   8,100 8,150      600 2,763 3,250         3,656 600   2,763 3,250     3,656    11,300   11,350     483 3,851 4,530         5,096 600  3,851 4,530    5,096
   8,150 8,200      600 2,780 3,270         3,679 600   2,780 3,270     3,679    11,350   11,400     479 3,868 4,550         5,119 600  3,868 4,550    5,119
   8,200 8,250      600 2,797 3,290         3,701 600   2,797 3,290     3,701    11,400   11,450     475 3,885 4,570         5,141 600  3,885 4,570    5,141
   8,250 8,300      600 2,814 3,310         3,724 600   2,814 3,310     3,724    11,450   11,500     472 3,902 4,590         5,164 600  3,902 4,590    5,164
   8,300 8,350      600 2,831 3,330         3,746 600   2,831 3,330     3,746    11,500   11,550     468 3,919 4,610         5,186 600  3,919 4,610    5,186
   8,350 8,400      600 2,848 3,350         3,769 600   2,848 3,350     3,769    11,550   11,600     464 3,936 4,630         5,209 600  3,936 4,630    5,209
   8,400 8,450      600 2,865 3,370         3,791 600   2,865 3,370     3,791    11,600   11,650     460 3,953 4,650         5,231 600  3,953 4,650    5,231
   8,450 8,500      600 2,882 3,390         3,814 600   2,882 3,390     3,814    11,650   11,700     456 3,970 4,670         5,254 600  3,970 4,670    5,254
   8,500 8,550      600 2,899 3,410         3,836 600   2,899 3,410     3,836    11,700   11,750     452 3,987 4,690         5,276 600  3,987 4,690    5,276
   8,550 8,600      600 2,916 3,430         3,859 600   2,916 3,430     3,859    11,750   11,800     449 3,995 4,710         5,299 600  3,995 4,710    5,299
   8,600 8,650      600 2,933 3,450         3,881 600   2,933 3,450     3,881    11,800   11,850     445 3,995 4,730         5,321 600  3,995 4,730    5,321
   8,650 8,700      600 2,950 3,470         3,904 600   2,950 3,470     3,904    11,850   11,900     441 3,995 4,750         5,344 600  3,995 4,750    5,344
   8,700 8,750      600 2,967 3,490         3,926 600   2,967 3,490     3,926    11,900   11,950     437 3,995 4,770         5,366 600  3,995 4,770    5,366
   8,750 8,800      600 2,984 3,510         3,949 600   2,984 3,510     3,949    11,950   12,000     433 3,995 4,790         5,389 600  3,995 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)

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

- 49 -

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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   430   3,995 4,810       5,411 600   3,995 4,810     5,411    15,200   15,250     185 3,995 6,090         6,851 600  3,995 6,090    6,851
  12,050   12,100   426   3,995 4,830       5,434 600   3,995 4,830     5,434    15,250   15,300     181 3,995 6,110         6,874 600  3,995 6,110    6,874
  12,100   12,150   422   3,995 4,850       5,456 600   3,995 4,850     5,456    15,300   15,350     177 3,995 6,130         6,896 600  3,995 6,130    6,896
  12,150   12,200   418   3,995 4,870       5,479 600   3,995 4,870     5,479    15,350   15,400     173 3,995 6,150         6,919 600  3,995 6,150    6,919
  12,200   12,250   414   3,995 4,890       5,501 600   3,995 4,890     5,501    15,400   15,450     169 3,995 6,170         6,941 600  3,995 6,170    6,941
  12,250   12,300   410   3,995 4,910       5,524 600   3,995 4,910     5,524    15,450   15,500     166 3,995 6,190         6,964 600  3,995 6,190    6,964
  12,300   12,350   407   3,995 4,930       5,546 600   3,995 4,930     5,546    15,500   15,550     162 3,995 6,210         6,986 600  3,995 6,210    6,986
  12,350   12,400   403   3,995 4,950       5,569 600   3,995 4,950     5,569    15,550   15,600     158 3,995 6,230         7,009 600  3,995 6,230    7,009
  12,400   12,450   399   3,995 4,970       5,591 600   3,995 4,970     5,591    15,600   15,650     154 3,995 6,250         7,031 600  3,995 6,250    7,031
  12,450   12,500   395   3,995 4,990       5,614 600   3,995 4,990     5,614    15,650   15,700     150 3,995 6,270         7,054 600  3,995 6,270    7,054
  12,500   12,550   391   3,995 5,010       5,636 600   3,995 5,010     5,636    15,700   15,750     146 3,995 6,290         7,076 600  3,995 6,290    7,076
  12,550   12,600   387   3,995 5,030       5,659 600   3,995 5,030     5,659    15,750   15,800     143 3,995 6,310         7,099 600  3,995 6,310    7,099
  12,600   12,650   384   3,995 5,050       5,681 600   3,995 5,050     5,681    15,800   15,850     139 3,995 6,330         7,121 600  3,995 6,330    7,121
  12,650   12,700   380   3,995 5,070       5,704 600   3,995 5,070     5,704    15,850   15,900     135 3,995 6,350         7,144 600  3,995 6,350    7,144
  12,700   12,750   376   3,995 5,090       5,726 600   3,995 5,090     5,726    15,900   15,950     131 3,995 6,370         7,166 600  3,995 6,370    7,166
  12,750   12,800   372   3,995 5,110       5,749 600   3,995 5,110     5,749    15,950   16,000     127 3,995 6,390         7,189 600  3,995 6,390    7,189
  12,800   12,850   368   3,995 5,130       5,771 600   3,995 5,130     5,771    16,000   16,050     124 3,995 6,410         7,211 600  3,995 6,410    7,211
  12,850   12,900   365   3,995 5,150       5,794 600   3,995 5,150     5,794    16,050   16,100     120 3,995 6,430         7,234 600  3,995 6,430    7,234
  12,900   12,950   361   3,995 5,170       5,816 600   3,995 5,170     5,816    16,100   16,150     116 3,995 6,450         7,256 600  3,995 6,450    7,256
  12,950   13,000   357   3,995 5,190       5,839 600   3,995 5,190     5,839    16,150   16,200     112 3,995 6,470         7,279 600  3,995 6,470    7,279
  13,000   13,050   353   3,995 5,210       5,861 600   3,995 5,210     5,861    16,200   16,250     108 3,995 6,490         7,301 600  3,995 6,490    7,301
  13,050   13,100   349   3,995 5,230       5,884 600   3,995 5,230     5,884    16,250   16,300     104 3,995 6,510         7,324 600  3,995 6,510    7,324
  13,100   13,150   345   3,995 5,250       5,906 600   3,995 5,250     5,906    16,300   16,350     101 3,995 6,530         7,346 600  3,995 6,530    7,346
  13,150   13,200   342   3,995 5,270       5,929 600   3,995 5,270     5,929    16,350   16,400     97  3,995 6,550         7,369 600  3,995 6,550    7,369
  13,200   13,250   338   3,995 5,290       5,951 600   3,995 5,290     5,951    16,400   16,450     93  3,995 6,570         7,391 596  3,995 6,570    7,391
  13,250   13,300   334   3,995 5,310       5,974 600   3,995 5,310     5,974    16,450   16,500     89  3,995 6,590         7,414 592  3,995 6,590    7,414
  13,300   13,350   330   3,995 5,330       5,996 600   3,995 5,330     5,996    16,500   16,550     85  3,995 6,604         7,430 588  3,995 6,604    7,430
  13,350   13,400   326   3,995 5,350       6,019 600   3,995 5,350     6,019    16,550   16,600     81  3,995 6,604         7,430 584  3,995 6,604    7,430
  13,400   13,450   322   3,995 5,370       6,041 600   3,995 5,370     6,041    16,600   16,650     78  3,995 6,604         7,430 580  3,995 6,604    7,430
  13,450   13,500   319   3,995 5,390       6,064 600   3,995 5,390     6,064    16,650   16,700     74  3,995 6,604         7,430 576  3,995 6,604    7,430
  13,500   13,550   315   3,995 5,410       6,086 600   3,995 5,410     6,086    16,700   16,750     70  3,995 6,604         7,430 573  3,995 6,604    7,430
  13,550   13,600   311   3,995 5,430       6,109 600   3,995 5,430     6,109    16,750   16,800     66  3,995 6,604         7,430 569  3,995 6,604    7,430
  13,600   13,650   307   3,995 5,450       6,131 600   3,995 5,450     6,131    16,800   16,850     62  3,995 6,604         7,430 565  3,995 6,604    7,430
  13,650   13,700   303   3,995 5,470       6,154 600   3,995 5,470     6,154    16,850   16,900     59  3,995 6,604         7,430 561  3,995 6,604    7,430
  13,700   13,750   299   3,995 5,490       6,176 600   3,995 5,490     6,176    16,900   16,950     55  3,995 6,604         7,430 557  3,995 6,604    7,430
  13,750   13,800   296   3,995 5,510       6,199 600   3,995 5,510     6,199    16,950   17,000     51  3,995 6,604         7,430 553  3,995 6,604    7,430
  13,800   13,850   292   3,995 5,530       6,221 600   3,995 5,530     6,221    17,000   17,050     47  3,995 6,604         7,430 550  3,995 6,604    7,430
  13,850   13,900   288   3,995 5,550       6,244 600   3,995 5,550     6,244    17,050   17,100     43  3,995 6,604         7,430 546  3,995 6,604    7,430
  13,900   13,950   284   3,995 5,570       6,266 600   3,995 5,570     6,266    17,100   17,150     39  3,995 6,604         7,430 542  3,995 6,604    7,430
  13,950   14,000   280   3,995 5,590       6,289 600   3,995 5,590     6,289    17,150   17,200     36  3,995 6,604         7,430 538  3,995 6,604    7,430
  14,000   14,050   277   3,995 5,610       6,311 600   3,995 5,610     6,311    17,200   17,250     32  3,995 6,604         7,430 534  3,995 6,604    7,430
  14,050   14,100   273   3,995 5,630       6,334 600   3,995 5,630     6,334    17,250   17,300     28  3,995 6,604         7,430 531  3,995 6,604    7,430
  14,100   14,150   269   3,995 5,650       6,356 600   3,995 5,650     6,356    17,300   17,350     24  3,995 6,604         7,430 527  3,995 6,604    7,430
  14,150   14,200   265   3,995 5,670       6,379 600   3,995 5,670     6,379    17,350   17,400     20  3,995 6,604         7,430 523  3,995 6,604    7,430
  14,200   14,250   261   3,995 5,690       6,401 600   3,995 5,690     6,401    17,400   17,450     16  3,995 6,604         7,430 519  3,995 6,604    7,430
  14,250   14,300   257   3,995 5,710       6,424 600   3,995 5,710     6,424    17,450   17,500     13  3,995 6,604         7,430 515  3,995 6,604    7,430
  14,300   14,350   254   3,995 5,730       6,446 600   3,995 5,730     6,446    17,500   17,550       9 3,995 6,604         7,430 511  3,995 6,604    7,430
  14,350   14,400   250   3,995 5,750       6,469 600   3,995 5,750     6,469    17,550   17,600       5 3,995 6,604         7,430 508  3,995 6,604    7,430
  14,400   14,450   246   3,995 5,770       6,491 600   3,995 5,770     6,491    17,600   17,650       * 3,995 6,604         7,430 504  3,995 6,604    7,430
  14,450   14,500   242   3,995 5,790       6,514 600   3,995 5,790     6,514    17,650   17,700       0 3,995 6,604         7,430 500  3,995 6,604    7,430
  14,500   14,550   238   3,995 5,810       6,536 600   3,995 5,810     6,536    17,700   17,750       0 3,995 6,604         7,430 496  3,995 6,604    7,430
  14,550   14,600   234   3,995 5,830       6,559 600   3,995 5,830     6,559    17,750   17,800       0 3,995 6,604         7,430 492  3,995 6,604    7,430
  14,600   14,650   231   3,995 5,850       6,581 600   3,995 5,850     6,581    17,800   17,850       0 3,995 6,604         7,430 488  3,995 6,604    7,430
  14,650   14,700   227   3,995 5,870       6,604 600   3,995 5,870     6,604    17,850   17,900       0 3,995 6,604         7,430 485  3,995 6,604    7,430
  14,700   14,750   223   3,995 5,890       6,626 600   3,995 5,890     6,626    17,900   17,950       0 3,995 6,604         7,430 481  3,995 6,604    7,430
  14,750   14,800   219   3,995 5,910       6,649 600   3,995 5,910     6,649    17,950   18,000       0 3,995 6,604         7,430 477  3,995 6,604    7,430
  14,800   14,850   215   3,995 5,930       6,671 600   3,995 5,930     6,671    18,000   18,050       0 3,995 6,604         7,430 473  3,995 6,604    7,430
  14,850   14,900   212   3,995 5,950       6,694 600   3,995 5,950     6,694    18,050   18,100       0 3,995 6,604         7,430 469  3,995 6,604    7,430
  14,900   14,950   208   3,995 5,970       6,716 600   3,995 5,970     6,716    18,100   18,150       0 3,995 6,604         7,430 466  3,995 6,604    7,430
  14,950   15,000   204   3,995 5,990       6,739 600   3,995 5,990     6,739    18,150   18,200       0 3,995 6,604         7,430 462  3,995 6,604    7,430
  15,000   15,050   200   3,995 6,010       6,761 600   3,995 6,010     6,761    18,200   18,250       0 3,995 6,604         7,430 458  3,995 6,604    7,430
  15,050   15,100   196   3,995 6,030       6,784 600   3,995 6,030     6,784    18,250   18,300       0 3,995 6,604         7,430 454  3,995 6,604    7,430
  15,100   15,150   192   3,995 6,050       6,806 600   3,995 6,050     6,806    18,300   18,350       0 3,995 6,604         7,430 450  3,995 6,604    7,430
  15,150   15,200   189   3,995 6,070       6,829 600   3,995 6,070     6,829    18,350   18,400       0 3,995 6,604         7,430 446  3,995 6,604    7,430

  ★  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 $17,600 but less than $17,640, 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 $17,640 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 114         Fileid: … ions/i1040/2023/a/xml/cycle08/source                                                    13:55 - 27-Dec-2023

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
   18,400  18,450     0   3,995 6,604       7,430 443   3,995 6,604     7,430    21,600   21,650       0 3,985 6,590         7,416 198  3,995 6,604    7,430
   18,450  18,500     0   3,995 6,604       7,430 439   3,995 6,604     7,430    21,650   21,700       0 3,977 6,580         7,405 194  3,995 6,604    7,430
   18,500  18,550     0   3,995 6,604       7,430 435   3,995 6,604     7,430    21,700   21,750       0 3,969 6,569         7,395 190  3,995 6,604    7,430
   18,550  18,600     0   3,995 6,604       7,430 431   3,995 6,604     7,430    21,750   21,800       0 3,961 6,559         7,384 186  3,995 6,604    7,430
   18,600  18,650     0   3,995 6,604       7,430 427   3,995 6,604     7,430    21,800   21,850       0 3,953 6,548         7,374 182  3,995 6,604    7,430
   18,650  18,700     0   3,995 6,604       7,430 423   3,995 6,604     7,430    21,850   21,900       0 3,945 6,538         7,363 179  3,995 6,604    7,430
   18,700  18,750     0   3,995 6,604       7,430 420   3,995 6,604     7,430    21,900   21,950       0 3,937 6,527         7,353 175  3,995 6,604    7,430
   18,750  18,800     0   3,995 6,604       7,430 416   3,995 6,604     7,430    21,950   22,000       0 3,929 6,517         7,342 171  3,995 6,604    7,430
   18,800  18,850     0   3,995 6,604       7,430 412   3,995 6,604     7,430    22,000   22,050       0 3,921 6,506         7,332 167  3,995 6,604    7,430
   18,850  18,900     0   3,995 6,604       7,430 408   3,995 6,604     7,430    22,050   22,100       0 3,913 6,496         7,321 163  3,995 6,604    7,430
   18,900  18,950     0   3,995 6,604       7,430 404   3,995 6,604     7,430    22,100   22,150       0 3,905 6,485         7,311 160  3,995 6,604    7,430
   18,950  19,000     0   3,995 6,604       7,430 400   3,995 6,604     7,430    22,150   22,200       0 3,897 6,474         7,300 156  3,995 6,604    7,430
   19,000  19,050     0   3,995 6,604       7,430 397   3,995 6,604     7,430    22,200   22,250       0 3,889 6,464         7,289 152  3,995 6,604    7,430
   19,050  19,100     0   3,995 6,604       7,430 393   3,995 6,604     7,430    22,250   22,300       0 3,881 6,453         7,279 148  3,995 6,604    7,430
   19,100  19,150     0   3,995 6,604       7,430 389   3,995 6,604     7,430    22,300   22,350       0 3,873 6,443         7,268 144  3,995 6,604    7,430
   19,150  19,200     0   3,995 6,604       7,430 385   3,995 6,604     7,430    22,350   22,400       0 3,865 6,432         7,258 140  3,995 6,604    7,430
   19,200  19,250     0   3,995 6,604       7,430 381   3,995 6,604     7,430    22,400   22,450       0 3,857 6,422         7,247 137  3,995 6,604    7,430
   19,250  19,300     0   3,995 6,604       7,430 378   3,995 6,604     7,430    22,450   22,500       0 3,849 6,411         7,237 133  3,995 6,604    7,430
   19,300  19,350     0   3,995 6,604       7,430 374   3,995 6,604     7,430    22,500   22,550       0 3,841 6,401         7,226 129  3,995 6,604    7,430
   19,350  19,400     0   3,995 6,604       7,430 370   3,995 6,604     7,430    22,550   22,600       0 3,833 6,390         7,216 125  3,995 6,604    7,430
   19,400  19,450     0   3,995 6,604       7,430 366   3,995 6,604     7,430    22,600   22,650       0 3,825 6,380         7,205 121  3,995 6,604    7,430
   19,450  19,500     0   3,995 6,604       7,430 362   3,995 6,604     7,430    22,650   22,700       0 3,817 6,369         7,195 117  3,995 6,604    7,430
   19,500  19,550     0   3,995 6,604       7,430 358   3,995 6,604     7,430    22,700   22,750       0 3,809 6,359         7,184 114  3,995 6,604    7,430
   19,550  19,600     0   3,995 6,604       7,430 355   3,995 6,604     7,430    22,750   22,800       0 3,801 6,348         7,174 110  3,995 6,604    7,430
   19,600  19,650     0   3,995 6,604       7,430 351   3,995 6,604     7,430    22,800   22,850       0 3,793 6,338         7,163 106  3,995 6,604    7,430
   19,650  19,700     0   3,995 6,604       7,430 347   3,995 6,604     7,430    22,850   22,900       0 3,785 6,327         7,153 102  3,995 6,604    7,430
   19,700  19,750     0   3,995 6,604       7,430 343   3,995 6,604     7,430    22,900   22,950       0 3,777 6,317         7,142 98   3,995 6,604    7,430
   19,750  19,800     0   3,995 6,604       7,430 339   3,995 6,604     7,430    22,950   23,000       0 3,769 6,306         7,132 94   3,995 6,604    7,430
   19,800  19,850     0   3,995 6,604       7,430 335   3,995 6,604     7,430    23,000   23,050       0 3,761 6,295         7,121 91   3,995 6,604    7,430
   19,850  19,900     0   3,995 6,604       7,430 332   3,995 6,604     7,430    23,050   23,100       0 3,753 6,285         7,110 87   3,995 6,604    7,430
   19,900  19,950     0   3,995 6,604       7,430 328   3,995 6,604     7,430    23,100   23,150       0 3,745 6,274         7,100 83   3,995 6,604    7,430
   19,950  20,000     0   3,995 6,604       7,430 324   3,995 6,604     7,430    23,150   23,200       0 3,737 6,264         7,089 79   3,995 6,604    7,430
   20,000  20,050     0   3,995 6,604       7,430 320   3,995 6,604     7,430    23,200   23,250       0 3,729 6,253         7,079 75   3,995 6,604    7,430
   20,050  20,100     0   3,995 6,604       7,430 316   3,995 6,604     7,430    23,250   23,300       0 3,721 6,243         7,068 72   3,995 6,604    7,430
   20,100  20,150     0   3,995 6,604       7,430 313   3,995 6,604     7,430    23,300   23,350       0 3,713 6,232         7,058 68   3,995 6,604    7,430
   20,150  20,200     0   3,995 6,604       7,430 309   3,995 6,604     7,430    23,350   23,400       0 3,705 6,222         7,047 64   3,995 6,604    7,430
   20,200  20,250     0   3,995 6,604       7,430 305   3,995 6,604     7,430    23,400   23,450       0 3,697 6,211         7,037 60   3,995 6,604    7,430
   20,250  20,300     0   3,995 6,604       7,430 301   3,995 6,604     7,430    23,450   23,500       0 3,689 6,201         7,026 56   3,995 6,604    7,430
   20,300  20,350     0   3,995 6,604       7,430 297   3,995 6,604     7,430    23,500   23,550       0 3,681 6,190         7,016 52   3,995 6,604    7,430
   20,350  20,400     0   3,995 6,604       7,430 293   3,995 6,604     7,430    23,550   23,600       0 3,673 6,180         7,005 49   3,995 6,604    7,430
   20,400  20,450     0   3,995 6,604       7,430 290   3,995 6,604     7,430    23,600   23,650       0 3,665 6,169         6,995 45   3,995 6,604    7,430
   20,450  20,500     0   3,995 6,604       7,430 286   3,995 6,604     7,430    23,650   23,700       0 3,657 6,159         6,984 41   3,995 6,604    7,430
   20,500  20,550     0   3,995 6,604       7,430 282   3,995 6,604     7,430    23,700   23,750       0 3,649 6,148         6,974 37   3,995 6,604    7,430
   20,550  20,600     0   3,995 6,604       7,430 278   3,995 6,604     7,430    23,750   23,800       0 3,641 6,138         6,963 33   3,995 6,604    7,430
   20,600  20,650     0   3,995 6,604       7,430 274   3,995 6,604     7,430    23,800   23,850       0 3,633 6,127         6,952 29   3,995 6,604    7,430
   20,650  20,700     0   3,995 6,604       7,430 270   3,995 6,604     7,430    23,850   23,900       0 3,625 6,116         6,942 26   3,995 6,604    7,430
   20,700  20,750     0   3,995 6,604       7,430 267   3,995 6,604     7,430    23,900   23,950       0 3,617 6,106         6,931 22   3,995 6,604    7,430
   20,750  20,800     0   3,995 6,604       7,430 263   3,995 6,604     7,430    23,950   24,000       0 3,609 6,095         6,921 18   3,995 6,604    7,430
   20,800  20,850     0   3,995 6,604       7,430 259   3,995 6,604     7,430    24,000   24,050       0 3,601 6,085         6,910 14   3,995 6,604    7,430
   20,850  20,900     0   3,995 6,604       7,430 255   3,995 6,604     7,430    24,050   24,100       0 3,593 6,074         6,900 10   3,995 6,604    7,430
   20,900  20,950     0   3,995 6,604       7,430 251   3,995 6,604     7,430    24,100   24,150       0 3,585 6,064         6,889   7  3,995 6,604    7,430
   20,950  21,000     0   3,995 6,604       7,430 247   3,995 6,604     7,430    24,150   24,200       0 3,577 6,053         6,879   3  3,995 6,604    7,430
   21,000  21,050     0   3,995 6,604       7,430 244   3,995 6,604     7,430    24,200   24,250       0 3,569 6,043         6,868   *  3,995 6,604    7,430
   21,050  21,100     0   3,995 6,604       7,430 240   3,995 6,604     7,430    24,250   24,300       0 3,561 6,032         6,858   0  3,995 6,604    7,430
   21,100  21,150     0   3,995 6,604       7,430 236   3,995 6,604     7,430    24,300   24,350       0 3,553 6,022         6,847   0  3,995 6,604    7,430
   21,150  21,200     0   3,995 6,604       7,430 232   3,995 6,604     7,430    24,350   24,400       0 3,545 6,011         6,837   0  3,995 6,604    7,430
   21,200  21,250     0   3,995 6,604       7,430 228   3,995 6,604     7,430    24,400   24,450       0 3,537 6,001         6,826   0  3,995 6,604    7,430
   21,250  21,300     0   3,995 6,604       7,430 225   3,995 6,604     7,430    24,450   24,500       0 3,529 5,990         6,816   0  3,995 6,604    7,430
   21,300  21,350     0   3,995 6,604       7,430 221   3,995 6,604     7,430    24,500   24,550       0 3,521 5,980         6,805   0  3,995 6,604    7,430
   21,350  21,400     0   3,995 6,604       7,430 217   3,995 6,604     7,430    24,550   24,600       0 3,513 5,969         6,795   0  3,995 6,604    7,430
   21,400  21,450     0   3,995 6,604       7,430 213   3,995 6,604     7,430    24,600   24,650       0 3,505 5,959         6,784   0  3,995 6,604    7,430
   21,450  21,500     0   3,995 6,604       7,430 209   3,995 6,604     7,430    24,650   24,700       0 3,497 5,948         6,773   0  3,995 6,604    7,430
   21,500  21,550     0   3,995 6,604       7,430 205   3,995 6,604     7,430    24,700   24,750       0 3,489 5,937         6,763   0  3,995 6,604    7,430
   21,550  21,600     0   3,995 6,604       7,430 202   3,995 6,604     7,430    24,750   24,800       0 3,481 5,927         6,752   0  3,995 6,604    7,430

  ★  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 $24,200 but less than $24,210, 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 at least $24,210 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.

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Page 51 of 114         Fileid: … ions/i1040/2023/a/xml/cycle08/source                                                    13:55 - 27-Dec-2023

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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 3,473 5,916         6,742   0   3,995 6,604     7,430    28,000   28,050       0 2,962 5,242         6,068   0  3,995 6,604    7,430
24,850   24,900       0 3,465 5,906         6,731   0   3,995 6,604     7,430    28,050   28,100       0 2,954 5,232         6,057   0  3,995 6,604    7,430
24,900   24,950       0 3,457 5,895         6,721   0   3,995 6,604     7,430    28,100   28,150       0 2,946 5,221         6,047   0  3,995 6,604    7,430
24,950   25,000       0 3,449 5,885         6,710   0   3,995 6,604     7,430    28,150   28,200       0 2,938 5,211         6,036   0  3,986 6,592    7,418
25,000   25,050       0 3,441 5,874         6,700   0   3,995 6,604     7,430    28,200   28,250       0 2,930 5,200         6,026   0  3,978 6,582    7,407
25,050   25,100       0 3,433 5,864         6,689   0   3,995 6,604     7,430    28,250   28,300       0 2,922 5,190         6,015   0  3,970 6,571    7,397
25,100   25,150       0 3,425 5,853         6,679   0   3,995 6,604     7,430    28,300   28,350       0 2,914 5,179         6,005   0  3,962 6,561    7,386
25,150   25,200       0 3,417 5,843         6,668   0   3,995 6,604     7,430    28,350   28,400       0 2,906 5,169         5,994   0  3,954 6,550    7,376
25,200   25,250       0 3,409 5,832         6,658   0   3,995 6,604     7,430    28,400   28,450       0 2,898 5,158         5,984   0  3,946 6,540    7,365
25,250   25,300       0 3,401 5,822         6,647   0   3,995 6,604     7,430    28,450   28,500       0 2,890 5,148         5,973   0  3,938 6,529    7,355
25,300   25,350       0 3,393 5,811         6,637   0   3,995 6,604     7,430    28,500   28,550       0 2,882 5,137         5,963   0  3,930 6,519    7,344
25,350   25,400       0 3,385 5,801         6,626   0   3,995 6,604     7,430    28,550   28,600       0 2,874 5,127         5,952   0  3,922 6,508    7,334
25,400   25,450       0 3,377 5,790         6,616   0   3,995 6,604     7,430    28,600   28,650       0 2,866 5,116         5,942   0  3,914 6,498    7,323
25,450   25,500       0 3,369 5,780         6,605   0   3,995 6,604     7,430    28,650   28,700       0 2,858 5,106         5,931   0  3,906 6,487    7,313
25,500   25,550       0 3,361 5,769         6,594   0   3,995 6,604     7,430    28,700   28,750       0 2,850 5,095         5,921   0  3,898 6,477    7,302
25,550   25,600       0 3,353 5,758         6,584   0   3,995 6,604     7,430    28,750   28,800       0 2,842 5,085         5,910   0  3,890 6,466    7,292
25,600   25,650       0 3,345 5,748         6,573   0   3,995 6,604     7,430    28,800   28,850       0 2,834 5,074         5,899   0  3,882 6,456    7,281
25,650   25,700       0 3,337 5,737         6,563   0   3,995 6,604     7,430    28,850   28,900       0 2,826 5,063         5,889   0  3,874 6,445    7,270
25,700   25,750       0 3,329 5,727         6,552   0   3,995 6,604     7,430    28,900   28,950       0 2,818 5,053         5,878   0  3,866 6,434    7,260
25,750   25,800       0 3,321 5,716         6,542   0   3,995 6,604     7,430    28,950   29,000       0 2,810 5,042         5,868   0  3,858 6,424    7,249
25,800   25,850       0 3,313 5,706         6,531   0   3,995 6,604     7,430    29,000   29,050       0 2,802 5,032         5,857   0  3,850 6,413    7,239
25,850   25,900       0 3,305 5,695         6,521   0   3,995 6,604     7,430    29,050   29,100       0 2,794 5,021         5,847   0  3,842 6,403    7,228
25,900   25,950       0 3,297 5,685         6,510   0   3,995 6,604     7,430    29,100   29,150       0 2,786 5,011         5,836   0  3,834 6,392    7,218
25,950   26,000       0 3,289 5,674         6,500   0   3,995 6,604     7,430    29,150   29,200       0 2,778 5,000         5,826   0  3,826 6,382    7,207
26,000   26,050       0 3,281 5,664         6,489   0   3,995 6,604     7,430    29,200   29,250       0 2,770 4,990         5,815   0  3,818 6,371    7,197
26,050   26,100       0 3,274 5,653         6,479   0   3,995 6,604     7,430    29,250   29,300       0 2,762 4,979         5,805   0  3,810 6,361    7,186
26,100   26,150       0 3,266 5,643         6,468   0   3,995 6,604     7,430    29,300   29,350       0 2,754 4,969         5,794   0  3,802 6,350    7,176
26,150   26,200       0 3,258 5,632         6,458   0   3,995 6,604     7,430    29,350   29,400       0 2,746 4,958         5,784   0  3,794 6,340    7,165
26,200   26,250       0 3,250 5,622         6,447   0   3,995 6,604     7,430    29,400   29,450       0 2,738 4,948         5,773   0  3,786 6,329    7,155
26,250   26,300       0 3,242 5,611         6,437   0   3,995 6,604     7,430    29,450   29,500       0 2,730 4,937         5,763   0  3,778 6,319    7,144
26,300   26,350       0 3,234 5,600         6,426   0   3,995 6,604     7,430    29,500   29,550       0 2,722 4,927         5,752   0  3,770 6,308    7,134
26,350   26,400       0 3,226 5,590         6,415   0   3,995 6,604     7,430    29,550   29,600       0 2,714 4,916         5,742   0  3,762 6,298    7,123
26,400   26,450       0 3,218 5,579         6,405   0   3,995 6,604     7,430    29,600   29,650       0 2,706 4,906         5,731   0  3,755 6,287    7,113
26,450   26,500       0 3,210 5,569         6,394   0   3,995 6,604     7,430    29,650   29,700       0 2,698 4,895         5,720   0  3,747 6,277    7,102
26,500   26,550       0 3,202 5,558         6,384   0   3,995 6,604     7,430    29,700   29,750       0 2,690 4,884         5,710   0  3,739 6,266    7,091
26,550   26,600       0 3,194 5,548         6,373   0   3,995 6,604     7,430    29,750   29,800       0 2,682 4,874         5,699   0  3,731 6,255    7,081
26,600   26,650       0 3,186 5,537         6,363   0   3,995 6,604     7,430    29,800   29,850       0 2,674 4,863         5,689   0  3,723 6,245    7,070
26,650   26,700       0 3,178 5,527         6,352   0   3,995 6,604     7,430    29,850   29,900       0 2,666 4,853         5,678   0  3,715 6,234    7,060
26,700   26,750       0 3,170 5,516         6,342   0   3,995 6,604     7,430    29,900   29,950       0 2,658 4,842         5,668   0  3,707 6,224    7,049
26,750   26,800       0 3,162 5,506         6,331   0   3,995 6,604     7,430    29,950   30,000       0 2,650 4,832         5,657   0  3,699 6,213    7,039
26,800   26,850       0 3,154 5,495         6,321   0   3,995 6,604     7,430    30,000   30,050       0 2,642 4,821         5,647   0  3,691 6,203    7,028
26,850   26,900       0 3,146 5,485         6,310   0   3,995 6,604     7,430    30,050   30,100       0 2,634 4,811         5,636   0  3,683 6,192    7,018
26,900   26,950       0 3,138 5,474         6,300   0   3,995 6,604     7,430    30,100   30,150       0 2,626 4,800         5,626   0  3,675 6,182    7,007
26,950   27,000       0 3,130 5,464         6,289   0   3,995 6,604     7,430    30,150   30,200       0 2,618 4,790         5,615   0  3,667 6,171    6,997
27,000   27,050       0 3,122 5,453         6,279   0   3,995 6,604     7,430    30,200   30,250       0 2,610 4,779         5,605   0  3,659 6,161    6,986
27,050   27,100       0 3,114 5,443         6,268   0   3,995 6,604     7,430    30,250   30,300       0 2,602 4,769         5,594   0  3,651 6,150    6,976
27,100   27,150       0 3,106 5,432         6,258   0   3,995 6,604     7,430    30,300   30,350       0 2,594 4,758         5,584   0  3,643 6,140    6,965
27,150   27,200       0 3,098 5,421         6,247   0   3,995 6,604     7,430    30,350   30,400       0 2,586 4,748         5,573   0  3,635 6,129    6,955
27,200   27,250       0 3,090 5,411         6,236   0   3,995 6,604     7,430    30,400   30,450       0 2,578 4,737         5,563   0  3,627 6,119    6,944
27,250   27,300       0 3,082 5,400         6,226   0   3,995 6,604     7,430    30,450   30,500       0 2,570 4,727         5,552   0  3,619 6,108    6,934
27,300   27,350       0 3,074 5,390         6,215   0   3,995 6,604     7,430    30,500   30,550       0 2,562 4,716         5,541   0  3,611 6,098    6,923
27,350   27,400       0 3,066 5,379         6,205   0   3,995 6,604     7,430    30,550   30,600       0 2,554 4,705         5,531   0  3,603 6,087    6,912
27,400   27,450       0 3,058 5,369         6,194   0   3,995 6,604     7,430    30,600   30,650       0 2,546 4,695         5,520   0  3,595 6,076    6,902
27,450   27,500       0 3,050 5,358         6,184   0   3,995 6,604     7,430    30,650   30,700       0 2,538 4,684         5,510   0  3,587 6,066    6,891
27,500   27,550       0 3,042 5,348         6,173   0   3,995 6,604     7,430    30,700   30,750       0 2,530 4,674         5,499   0  3,579 6,055    6,881
27,550   27,600       0 3,034 5,337         6,163   0   3,995 6,604     7,430    30,750   30,800       0 2,522 4,663         5,489   0  3,571 6,045    6,870
27,600   27,650       0 3,026 5,327         6,152   0   3,995 6,604     7,430    30,800   30,850       0 2,514 4,653         5,478   0  3,563 6,034    6,860
27,650   27,700       0 3,018 5,316         6,142   0   3,995 6,604     7,430    30,850   30,900       0 2,506 4,642         5,468   0  3,555 6,024    6,849
27,700   27,750       0 3,010 5,306         6,131   0   3,995 6,604     7,430    30,900   30,950       0 2,498 4,632         5,457   0  3,547 6,013    6,839
27,750   27,800       0 3,002 5,295         6,121   0   3,995 6,604     7,430    30,950   31,000       0 2,490 4,621         5,447   0  3,539 6,003    6,828
27,800   27,850       0 2,994 5,285         6,110   0   3,995 6,604     7,430    31,000   31,050       0 2,482 4,611         5,436   0  3,531 5,992    6,818
27,850   27,900       0 2,986 5,274         6,100   0   3,995 6,604     7,430    31,050   31,100       0 2,475 4,600         5,426   0  3,523 5,982    6,807
27,900   27,950       0 2,978 5,264         6,089   0   3,995 6,604     7,430    31,100   31,150       0 2,467 4,590         5,415   0  3,515 5,971    6,797
27,950   28,000       0 2,970 5,253         6,079   0   3,995 6,604     7,430    31,150   31,200       0 2,459 4,579         5,405   0  3,507 5,961    6,786

★  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
   31,200 31,250      0 2,451 4,569         5,394   0   3,499 5,950     6,776    34,400   34,450       0 1,939 3,895         4,720   0  2,987 5,276    6,102
   31,250 31,300      0 2,443 4,558         5,384   0   3,491 5,940     6,765    34,450   34,500       0 1,931 3,884         4,710   0  2,979 5,266    6,091
   31,300 31,350      0 2,435 4,547         5,373   0   3,483 5,929     6,755    34,500   34,550       0 1,923 3,874         4,699   0  2,971 5,255    6,081
   31,350 31,400      0 2,427 4,537         5,362   0   3,475 5,918     6,744    34,550   34,600       0 1,915 3,863         4,689   0  2,963 5,245    6,070
   31,400 31,450      0 2,419 4,526         5,352   0   3,467 5,908     6,733    34,600   34,650       0 1,907 3,853         4,678   0  2,956 5,234    6,060
   31,450 31,500      0 2,411 4,516         5,341   0   3,459 5,897     6,723    34,650   34,700       0 1,899 3,842         4,667   0  2,948 5,224    6,049
   31,500 31,550      0 2,403 4,505         5,331   0   3,451 5,887     6,712    34,700   34,750       0 1,891 3,831         4,657   0  2,940 5,213    6,038
   31,550 31,600      0 2,395 4,495         5,320   0   3,443 5,876     6,702    34,750   34,800       0 1,883 3,821         4,646   0  2,932 5,202    6,028
   31,600 31,650      0 2,387 4,484         5,310   0   3,435 5,866     6,691    34,800   34,850       0 1,875 3,810         4,636   0  2,924 5,192    6,017
   31,650 31,700      0 2,379 4,474         5,299   0   3,427 5,855     6,681    34,850   34,900       0 1,867 3,800         4,625   0  2,916 5,181    6,007
   31,700 31,750      0 2,371 4,463         5,289   0   3,419 5,845     6,670    34,900   34,950       0 1,859 3,789         4,615   0  2,908 5,171    5,996
   31,750 31,800      0 2,363 4,453         5,278   0   3,411 5,834     6,660    34,950   35,000       0 1,851 3,779         4,604   0  2,900 5,160    5,986
   31,800 31,850      0 2,355 4,442         5,268   0   3,403 5,824     6,649    35,000   35,050       0 1,843 3,768         4,594   0  2,892 5,150    5,975
   31,850 31,900      0 2,347 4,432         5,257   0   3,395 5,813     6,639    35,050   35,100       0 1,835 3,758         4,583   0  2,884 5,139    5,965
   31,900 31,950      0 2,339 4,421         5,247   0   3,387 5,803     6,628    35,100   35,150       0 1,827 3,747         4,573   0  2,876 5,129    5,954
   31,950 32,000      0 2,331 4,411         5,236   0   3,379 5,792     6,618    35,150   35,200       0 1,819 3,737         4,562   0  2,868 5,118    5,944
   32,000 32,050      0 2,323 4,400         5,226   0   3,371 5,782     6,607    35,200   35,250       0 1,811 3,726         4,552   0  2,860 5,108    5,933
   32,050 32,100      0 2,315 4,390         5,215   0   3,363 5,771     6,597    35,250   35,300       0 1,803 3,716         4,541   0  2,852 5,097    5,923
   32,100 32,150      0 2,307 4,379         5,205   0   3,355 5,761     6,586    35,300   35,350       0 1,795 3,705         4,531   0  2,844 5,087    5,912
   32,150 32,200      0 2,299 4,368         5,194   0   3,347 5,750     6,576    35,350   35,400       0 1,787 3,695         4,520   0  2,836 5,076    5,902
   32,200 32,250      0 2,291 4,358         5,183   0   3,339 5,739     6,565    35,400   35,450       0 1,779 3,684         4,510   0  2,828 5,066    5,891
   32,250 32,300      0 2,283 4,347         5,173   0   3,331 5,729     6,554    35,450   35,500       0 1,771 3,674         4,499   0  2,820 5,055    5,881
   32,300 32,350      0 2,275 4,337         5,162   0   3,323 5,718     6,544    35,500   35,550       0 1,763 3,663         4,488   0  2,812 5,045    5,870
   32,350 32,400      0 2,267 4,326         5,152   0   3,315 5,708     6,533    35,550   35,600       0 1,755 3,652         4,478   0  2,804 5,034    5,859
   32,400 32,450      0 2,259 4,316         5,141   0   3,307 5,697     6,523    35,600   35,650       0 1,747 3,642         4,467   0  2,796 5,023    5,849
   32,450 32,500      0 2,251 4,305         5,131   0   3,299 5,687     6,512    35,650   35,700       0 1,739 3,631         4,457   0  2,788 5,013    5,838
   32,500 32,550      0 2,243 4,295         5,120   0   3,291 5,676     6,502    35,700   35,750       0 1,731 3,621         4,446   0  2,780 5,002    5,828
   32,550 32,600      0 2,235 4,284         5,110   0   3,283 5,666     6,491    35,750   35,800       0 1,723 3,610         4,436   0  2,772 4,992    5,817
   32,600 32,650      0 2,227 4,274         5,099   0   3,275 5,655     6,481    35,800   35,850       0 1,715 3,600         4,425   0  2,764 4,981    5,807
   32,650 32,700      0 2,219 4,263         5,089   0   3,267 5,645     6,470    35,850   35,900       0 1,707 3,589         4,415   0  2,756 4,971    5,796
   32,700 32,750      0 2,211 4,253         5,078   0   3,259 5,634     6,460    35,900   35,950       0 1,699 3,579         4,404   0  2,748 4,960    5,786
   32,750 32,800      0 2,203 4,242         5,068   0   3,251 5,624     6,449    35,950   36,000       0 1,691 3,568         4,394   0  2,740 4,950    5,775
   32,800 32,850      0 2,195 4,232         5,057   0   3,243 5,613     6,439    36,000   36,050       0 1,683 3,558         4,383   0  2,732 4,939    5,765
   32,850 32,900      0 2,187 4,221         5,047   0   3,235 5,603     6,428    36,050   36,100       0 1,676 3,547         4,373   0  2,724 4,929    5,754
   32,900 32,950      0 2,179 4,211         5,036   0   3,227 5,592     6,418    36,100   36,150       0 1,668 3,537         4,362   0  2,716 4,918    5,744
   32,950 33,000      0 2,171 4,200         5,026   0   3,219 5,582     6,407    36,150   36,200       0 1,660 3,526         4,352   0  2,708 4,908    5,733
   33,000 33,050      0 2,163 4,189         5,015   0   3,211 5,571     6,397    36,200   36,250       0 1,652 3,516         4,341   0  2,700 4,897    5,723
   33,050 33,100      0 2,155 4,179         5,004   0   3,203 5,560     6,386    36,250   36,300       0 1,644 3,505         4,331   0  2,692 4,887    5,712
   33,100 33,150      0 2,147 4,168         4,994   0   3,195 5,550     6,375    36,300   36,350       0 1,636 3,494         4,320   0  2,684 4,876    5,702
   33,150 33,200      0 2,139 4,158         4,983   0   3,187 5,539     6,365    36,350   36,400       0 1,628 3,484         4,309   0  2,676 4,865    5,691
   33,200 33,250      0 2,131 4,147         4,973   0   3,179 5,529     6,354    36,400   36,450       0 1,620 3,473         4,299   0  2,668 4,855    5,680
   33,250 33,300      0 2,123 4,137         4,962   0   3,171 5,518     6,344    36,450   36,500       0 1,612 3,463         4,288   0  2,660 4,844    5,670
   33,300 33,350      0 2,115 4,126         4,952   0   3,163 5,508     6,333    36,500   36,550       0 1,604 3,452         4,278   0  2,652 4,834    5,659
   33,350 33,400      0 2,107 4,116         4,941   0   3,155 5,497     6,323    36,550   36,600       0 1,596 3,442         4,267   0  2,644 4,823    5,649
   33,400 33,450      0 2,099 4,105         4,931   0   3,147 5,487     6,312    36,600   36,650       0 1,588 3,431         4,257   0  2,636 4,813    5,638
   33,450 33,500      0 2,091 4,095         4,920   0   3,139 5,476     6,302    36,650   36,700       0 1,580 3,421         4,246   0  2,628 4,802    5,628
   33,500 33,550      0 2,083 4,084         4,910   0   3,131 5,466     6,291    36,700   36,750       0 1,572 3,410         4,236   0  2,620 4,792    5,617
   33,550 33,600      0 2,075 4,074         4,899   0   3,123 5,455     6,281    36,750   36,800       0 1,564 3,400         4,225   0  2,612 4,781    5,607
   33,600 33,650      0 2,067 4,063         4,889   0   3,115 5,445     6,270    36,800   36,850       0 1,556 3,389         4,215   0  2,604 4,771    5,596
   33,650 33,700      0 2,059 4,053         4,878   0   3,107 5,434     6,260    36,850   36,900       0 1,548 3,379         4,204   0  2,596 4,760    5,586
   33,700 33,750      0 2,051 4,042         4,868   0   3,099 5,424     6,249    36,900   36,950       0 1,540 3,368         4,194   0  2,588 4,750    5,575
   33,750 33,800      0 2,043 4,032         4,857   0   3,091 5,413     6,239    36,950   37,000       0 1,532 3,358         4,183   0  2,580 4,739    5,565
   33,800 33,850      0 2,035 4,021         4,846   0   3,083 5,403     6,228    37,000   37,050       0 1,524 3,347         4,173   0  2,572 4,729    5,554
   33,850 33,900      0 2,027 4,010         4,836   0   3,075 5,392     6,217    37,050   37,100       0 1,516 3,337         4,162   0  2,564 4,718    5,544
   33,900 33,950      0 2,019 4,000         4,825   0   3,067 5,381     6,207    37,100   37,150       0 1,508 3,326         4,152   0  2,556 4,708    5,533
   33,950 34,000      0 2,011 3,989         4,815   0   3,059 5,371     6,196    37,150   37,200       0 1,500 3,315         4,141   0  2,548 4,697    5,523
   34,000 34,050      0 2,003 3,979         4,804   0   3,051 5,360     6,186    37,200   37,250       0 1,492 3,305         4,130   0  2,540 4,686    5,512
   34,050 34,100      0 1,995 3,968         4,794   0   3,043 5,350     6,175    37,250   37,300       0 1,484 3,294         4,120   0  2,532 4,676    5,501
   34,100 34,150      0 1,987 3,958         4,783   0   3,035 5,339     6,165    37,300   37,350       0 1,476 3,284         4,109   0  2,524 4,665    5,491
   34,150 34,200      0 1,979 3,947         4,773   0   3,027 5,329     6,154    37,350   37,400       0 1,468 3,273         4,099   0  2,516 4,655    5,480
   34,200 34,250      0 1,971 3,937         4,762   0   3,019 5,318     6,144    37,400   37,450       0 1,460 3,263         4,088   0  2,508 4,644    5,470
   34,250 34,300      0 1,963 3,926         4,752   0   3,011 5,308     6,133    37,450   37,500       0 1,452 3,252         4,078   0  2,500 4,634    5,459
   34,300 34,350      0 1,955 3,916         4,741   0   3,003 5,297     6,123    37,500   37,550       0 1,444 3,242         4,067   0  2,492 4,623    5,449
   34,350 34,400      0 1,947 3,905         4,731   0   2,995 5,287     6,112    37,550   37,600       0 1,436 3,231         4,057   0  2,484 4,613    5,438

★  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)

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

- 53 -

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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 1,428 3,221         4,046   0   2,476 4,602     5,428    40,800   40,850       0 916 2,547           3,372   0  1,965 3,928    4,754
37,650   37,700       0 1,420 3,210         4,036   0   2,468 4,592     5,417    40,850   40,900       0 908 2,536           3,362   0  1,957 3,918    4,743
37,700   37,750       0 1,412 3,200         4,025   0   2,460 4,581     5,407    40,900   40,950       0 900 2,526           3,351   0  1,949 3,907    4,733
37,750   37,800       0 1,404 3,189         4,015   0   2,452 4,571     5,396    40,950   41,000       0 892 2,515           3,341   0  1,941 3,897    4,722
37,800   37,850       0 1,396 3,179         4,004   0   2,444 4,560     5,386    41,000   41,050       0 884 2,505           3,330   0  1,933 3,886    4,712
37,850   37,900       0 1,388 3,168         3,994   0   2,436 4,550     5,375    41,050   41,100       0 877 2,494           3,320   0  1,925 3,876    4,701
37,900   37,950       0 1,380 3,158         3,983   0   2,428 4,539     5,365    41,100   41,150       0 869 2,484           3,309   0  1,917 3,865    4,691
37,950   38,000       0 1,372 3,147         3,973   0   2,420 4,529     5,354    41,150   41,200       0 861 2,473           3,299   0  1,909 3,855    4,680
38,000   38,050       0 1,364 3,136         3,962   0   2,412 4,518     5,344    41,200   41,250       0 853 2,463           3,288   0  1,901 3,844    4,670
38,050   38,100       0 1,356 3,126         3,951   0   2,404 4,507     5,333    41,250   41,300       0 845 2,452           3,278   0  1,893 3,834    4,659
38,100   38,150       0 1,348 3,115         3,941   0   2,396 4,497     5,322    41,300   41,350       0 837 2,441           3,267   0  1,885 3,823    4,649
38,150   38,200       0 1,340 3,105         3,930   0   2,388 4,486     5,312    41,350   41,400       0 829 2,431           3,256   0  1,877 3,812    4,638
38,200   38,250       0 1,332 3,094         3,920   0   2,380 4,476     5,301    41,400   41,450       0 821 2,420           3,246   0  1,869 3,802    4,627
38,250   38,300       0 1,324 3,084         3,909   0   2,372 4,465     5,291    41,450   41,500       0 813 2,410           3,235   0  1,861 3,791    4,617
38,300   38,350       0 1,316 3,073         3,899   0   2,364 4,455     5,280    41,500   41,550       0 805 2,399           3,225   0  1,853 3,781    4,606
38,350   38,400       0 1,308 3,063         3,888   0   2,356 4,444     5,270    41,550   41,600       0 797 2,389           3,214   0  1,845 3,770    4,596
38,400   38,450       0 1,300 3,052         3,878   0   2,348 4,434     5,259    41,600   41,650       0 789 2,378           3,204   0  1,837 3,760    4,585
38,450   38,500       0 1,292 3,042         3,867   0   2,340 4,423     5,249    41,650   41,700       0 781 2,368           3,193   0  1,829 3,749    4,575
38,500   38,550       0 1,284 3,031         3,857   0   2,332 4,413     5,238    41,700   41,750       0 773 2,357           3,183   0  1,821 3,739    4,564
38,550   38,600       0 1,276 3,021         3,846   0   2,324 4,402     5,228    41,750   41,800       0 765 2,347           3,172   0  1,813 3,728    4,554
38,600   38,650       0 1,268 3,010         3,836   0   2,316 4,392     5,217    41,800   41,850       0 757 2,336           3,162   0  1,805 3,718    4,543
38,650   38,700       0 1,260 3,000         3,825   0   2,308 4,381     5,207    41,850   41,900       0 749 2,326           3,151   0  1,797 3,707    4,533
38,700   38,750       0 1,252 2,989         3,815   0   2,300 4,371     5,196    41,900   41,950       0 741 2,315           3,141   0  1,789 3,697    4,522
38,750   38,800       0 1,244 2,979         3,804   0   2,292 4,360     5,186    41,950   42,000       0 733 2,305           3,130   0  1,781 3,686    4,512
38,800   38,850       0 1,236 2,968         3,793   0   2,284 4,350     5,175    42,000   42,050       0 725 2,294           3,120   0  1,773 3,676    4,501
38,850   38,900       0 1,228 2,957         3,783   0   2,276 4,339     5,164    42,050   42,100       0 717 2,284           3,109   0  1,765 3,665    4,491
38,900   38,950       0 1,220 2,947         3,772   0   2,268 4,328     5,154    42,100   42,150       0 709 2,273           3,099   0  1,757 3,655    4,480
38,950   39,000       0 1,212 2,936         3,762   0   2,260 4,318     5,143    42,150   42,200       0 701 2,262           3,088   0  1,749 3,644    4,470
39,000   39,050       0 1,204 2,926         3,751   0   2,252 4,307     5,133    42,200   42,250       0 693 2,252           3,077   0  1,741 3,633    4,459
39,050   39,100       0 1,196 2,915         3,741   0   2,244 4,297     5,122    42,250   42,300       0 685 2,241           3,067   0  1,733 3,623    4,448
39,100   39,150       0 1,188 2,905         3,730   0   2,236 4,286     5,112    42,300   42,350       0 677 2,231           3,056   0  1,725 3,612    4,438
39,150   39,200       0 1,180 2,894         3,720   0   2,228 4,276     5,101    42,350   42,400       0 669 2,220           3,046   0  1,717 3,602    4,427
39,200   39,250       0 1,172 2,884         3,709   0   2,220 4,265     5,091    42,400   42,450       0 661 2,210           3,035   0  1,709 3,591    4,417
39,250   39,300       0 1,164 2,873         3,699   0   2,212 4,255     5,080    42,450   42,500       0 653 2,199           3,025   0  1,701 3,581    4,406
39,300   39,350       0 1,156 2,863         3,688   0   2,204 4,244     5,070    42,500   42,550       0 645 2,189           3,014   0  1,693 3,570    4,396
39,350   39,400       0 1,148 2,852         3,678   0   2,196 4,234     5,059    42,550   42,600       0 637 2,178           3,004   0  1,685 3,560    4,385
39,400   39,450       0 1,140 2,842         3,667   0   2,188 4,223     5,049    42,600   42,650       0 629 2,168           2,993   0  1,677 3,549    4,375
39,450   39,500       0 1,132 2,831         3,657   0   2,180 4,213     5,038    42,650   42,700       0 621 2,157           2,983   0  1,669 3,539    4,364
39,500   39,550       0 1,124 2,821         3,646   0   2,172 4,202     5,028    42,700   42,750       0 613 2,147           2,972   0  1,661 3,528    4,354
39,550   39,600       0 1,116 2,810         3,636   0   2,164 4,192     5,017    42,750   42,800       0 605 2,136           2,962   0  1,653 3,518    4,343
39,600   39,650       0 1,108 2,800         3,625   0   2,157 4,181     5,007    42,800   42,850       0 597 2,126           2,951   0  1,645 3,507    4,333
39,650   39,700       0 1,100 2,789         3,614   0   2,149 4,171     4,996    42,850   42,900       0 589 2,115           2,941   0  1,637 3,497    4,322
39,700   39,750       0 1,092 2,778         3,604   0   2,141 4,160     4,985    42,900   42,950       0 581 2,105           2,930   0  1,629 3,486    4,312
39,750   39,800       0 1,084 2,768         3,593   0   2,133 4,149     4,975    42,950   43,000       0 573 2,094           2,920   0  1,621 3,476    4,301
39,800   39,850       0 1,076 2,757         3,583   0   2,125 4,139     4,964    43,000   43,050       0 565 2,083           2,909   0  1,613 3,465    4,291
39,850   39,900       0 1,068 2,747         3,572   0   2,117 4,128     4,954    43,050   43,100       0 557 2,073           2,898   0  1,605 3,454    4,280
39,900   39,950       0 1,060 2,736         3,562   0   2,109 4,118     4,943    43,100   43,150       0 549 2,062           2,888   0  1,597 3,444    4,269
39,950   40,000       0 1,052 2,726         3,551   0   2,101 4,107     4,933    43,150   43,200       0 541 2,052           2,877   0  1,589 3,433    4,259
40,000   40,050       0 1,044 2,715         3,541   0   2,093 4,097     4,922    43,200   43,250       0 533 2,041           2,867   0  1,581 3,423    4,248
40,050   40,100       0 1,036 2,705         3,530   0   2,085 4,086     4,912    43,250   43,300       0 525 2,031           2,856   0  1,573 3,412    4,238
40,100   40,150       0 1,028 2,694         3,520   0   2,077 4,076     4,901    43,300   43,350       0 517 2,020           2,846   0  1,565 3,402    4,227
40,150   40,200       0 1,020 2,684         3,509   0   2,069 4,065     4,891    43,350   43,400       0 509 2,010           2,835   0  1,557 3,391    4,217
40,200   40,250       0 1,012 2,673         3,499   0   2,061 4,055     4,880    43,400   43,450       0 501 1,999           2,825   0  1,549 3,381    4,206
40,250   40,300       0 1,004 2,663         3,488   0   2,053 4,044     4,870    43,450   43,500       0 493 1,989           2,814   0  1,541 3,370    4,196
40,300   40,350       0 996   2,652         3,478   0   2,045 4,034     4,859    43,500   43,550       0 485 1,978           2,804   0  1,533 3,360    4,185
40,350   40,400       0 988   2,642         3,467   0   2,037 4,023     4,849    43,550   43,600       0 477 1,968           2,793   0  1,525 3,349    4,175
40,400   40,450       0 980   2,631         3,457   0   2,029 4,013     4,838    43,600   43,650       0 469 1,957           2,783   0  1,517 3,339    4,164
40,450   40,500       0 972   2,621         3,446   0   2,021 4,002     4,828    43,650   43,700       0 461 1,947           2,772   0  1,509 3,328    4,154
40,500   40,550       0 964   2,610         3,435   0   2,013 3,992     4,817    43,700   43,750       0 453 1,936           2,762   0  1,501 3,318    4,143
40,550   40,600       0 956   2,599         3,425   0   2,005 3,981     4,806    43,750   43,800       0 445 1,926           2,751   0  1,493 3,307    4,133
40,600   40,650       0 948   2,589         3,414   0   1,997 3,970     4,796    43,800   43,850       0 437 1,915           2,740   0  1,485 3,297    4,122
40,650   40,700       0 940   2,578         3,404   0   1,989 3,960     4,785    43,850   43,900       0 429 1,904           2,730   0  1,477 3,286    4,111
40,700   40,750       0 932   2,568         3,393   0   1,981 3,949     4,775    43,900   43,950       0 421 1,894           2,719   0  1,469 3,275    4,101
40,750   40,800       0 924   2,557         3,383   0   1,973 3,939     4,764    43,950   44,000       0 413 1,883           2,709   0  1,461 3,265    4,090

★  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.                                                                                                         53

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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     0 405 1,873           2,698   0   1,453 3,254     4,080    47,200   47,250       0   0 1,199           2,024   0     942 2,580   3,406
   44,050  44,100     0 397 1,862           2,688   0   1,445 3,244     4,069    47,250   47,300       0   0 1,188           2,014   0     934 2,570   3,395
   44,100  44,150     0 389 1,852           2,677   0   1,437 3,233     4,059    47,300   47,350       0   0 1,178           2,003   0     926 2,559   3,385
   44,150  44,200     0 381 1,841           2,667   0   1,429 3,223     4,048    47,350   47,400       0   0 1,167           1,993   0     918 2,549   3,374
   44,200  44,250     0 373 1,831           2,656   0   1,421 3,212     4,038    47,400   47,450       0   0 1,157           1,982   0     910 2,538   3,364
   44,250  44,300     0 365 1,820           2,646   0   1,413 3,202     4,027    47,450   47,500       0   0 1,146           1,972   0     902 2,528   3,353
   44,300  44,350     0 357 1,810           2,635   0   1,405 3,191     4,017    47,500   47,550       0   0 1,136           1,961   0     894 2,517   3,343
   44,350  44,400     0 349 1,799           2,625   0   1,397 3,181     4,006    47,550   47,600       0   0 1,125           1,951   0     886 2,507   3,332
   44,400  44,450     0 341 1,789           2,614   0   1,389 3,170     3,996    47,600   47,650       0   0 1,115           1,940   0     878 2,496   3,322
   44,450  44,500     0 333 1,778           2,604   0   1,381 3,160     3,985    47,650   47,700       0   0 1,104           1,930   0     870 2,486   3,311
   44,500  44,550     0 325 1,768           2,593   0   1,373 3,149     3,975    47,700   47,750       0   0 1,094           1,919   0     862 2,475   3,301
   44,550  44,600     0 317 1,757           2,583   0   1,365 3,139     3,964    47,750   47,800       0   0 1,083           1,909   0     854 2,465   3,290
   44,600  44,650     0 309 1,747           2,572   0   1,358 3,128     3,954    47,800   47,850       0   0 1,073           1,898   0     846 2,454   3,280
   44,650  44,700     0 301 1,736           2,561   0   1,350 3,118     3,943    47,850   47,900       0   0 1,062           1,888   0     838 2,444   3,269
   44,700  44,750     0 293 1,725           2,551   0   1,342 3,107     3,932    47,900   47,950       0   0 1,052           1,877   0     830 2,433   3,259
   44,750  44,800     0 285 1,715           2,540   0   1,334 3,096     3,922    47,950   48,000       0   0 1,041           1,867   0     822 2,423   3,248
   44,800  44,850     0 277 1,704           2,530   0   1,326 3,086     3,911    48,000   48,050       0   0 1,030           1,856   0     814 2,412   3,238
   44,850  44,900     0 269 1,694           2,519   0   1,318 3,075     3,901    48,050   48,100       0   0 1,020           1,845   0     806 2,401   3,227
   44,900  44,950     0 261 1,683           2,509   0   1,310 3,065     3,890    48,100   48,150       0   0 1,009           1,835   0     798 2,391   3,216
   44,950  45,000     0 253 1,673           2,498   0   1,302 3,054     3,880    48,150   48,200       0   0 999             1,824   0     790 2,380   3,206
   45,000  45,050     0 245 1,662           2,488   0   1,294 3,044     3,869    48,200   48,250       0   0 988             1,814   0     782 2,370   3,195
   45,050  45,100     0 237 1,652           2,477   0   1,286 3,033     3,859    48,250   48,300       0   0 978             1,803   0     774 2,359   3,185
   45,100  45,150     0 229 1,641           2,467   0   1,278 3,023     3,848    48,300   48,350       0   0 967             1,793   0     766 2,349   3,174
   45,150  45,200     0 221 1,631           2,456   0   1,270 3,012     3,838    48,350   48,400       0   0 957             1,782   0     758 2,338   3,164
   45,200  45,250     0 213 1,620           2,446   0   1,262 3,002     3,827    48,400   48,450       0   0 946             1,772   0     750 2,328   3,153
   45,250  45,300     0 205 1,610           2,435   0   1,254 2,991     3,817    48,450   48,500       0   0 936             1,761   0     742 2,317   3,143
   45,300  45,350     0 197 1,599           2,425   0   1,246 2,981     3,806    48,500   48,550       0   0 925             1,751   0     734 2,307   3,132
   45,350  45,400     0 189 1,589           2,414   0   1,238 2,970     3,796    48,550   48,600       0   0 915             1,740   0     726 2,296   3,122
   45,400  45,450     0 181 1,578           2,404   0   1,230 2,960     3,785    48,600   48,650       0   0 904             1,730   0     718 2,286   3,111
   45,450  45,500     0 173 1,568           2,393   0   1,222 2,949     3,775    48,650   48,700       0   0 894             1,719   0     710 2,275   3,101
   45,500  45,550     0 165 1,557           2,382   0   1,214 2,939     3,764    48,700   48,750       0   0 883             1,709   0     702 2,265   3,090
   45,550  45,600     0 157 1,546           2,372   0   1,206 2,928     3,753    48,750   48,800       0   0 873             1,698   0     694 2,254   3,080
   45,600  45,650     0 149 1,536           2,361   0   1,198 2,917     3,743    48,800   48,850       0   0 862             1,687   0     686 2,244   3,069
   45,650  45,700     0 141 1,525           2,351   0   1,190 2,907     3,732    48,850   48,900       0   0 851             1,677   0     678 2,233   3,058
   45,700  45,750     0 133 1,515           2,340   0   1,182 2,896     3,722    48,900   48,950       0   0 841             1,666   0     670 2,222   3,048
   45,750  45,800     0 125 1,504           2,330   0   1,174 2,886     3,711    48,950   49,000       0   0 830             1,656   0     662 2,212   3,037
   45,800  45,850     0 117 1,494           2,319   0   1,166 2,875     3,701    49,000   49,050       0   0 820             1,645   0     654 2,201   3,027
   45,850  45,900     0 109 1,483           2,309   0   1,158 2,865     3,690    49,050   49,100       0   0 809             1,635   0     646 2,191   3,016
   45,900  45,950     0 101 1,473           2,298   0   1,150 2,854     3,680    49,100   49,150       0   0 799             1,624   0     638 2,180   3,006
   45,950  46,000     0 93  1,462           2,288   0   1,142 2,844     3,669    49,150   49,200       0   0 788             1,614   0     630 2,170   2,995
   46,000  46,050     0 85  1,452           2,277   0   1,134 2,833     3,659    49,200   49,250       0   0 778             1,603   0     622 2,159   2,985
   46,050  46,100     0 78  1,441           2,267   0   1,126 2,823     3,648    49,250   49,300       0   0 767             1,593   0     614 2,149   2,974
   46,100  46,150     0 70  1,431           2,256   0   1,118 2,812     3,638    49,300   49,350       0   0 757             1,582   0     606 2,138   2,964
   46,150  46,200     0 62  1,420           2,246   0   1,110 2,802     3,627    49,350   49,400       0   0 746             1,572   0     598 2,128   2,953
   46,200  46,250     0 54  1,410           2,235   0   1,102 2,791     3,617    49,400   49,450       0   0 736             1,561   0     590 2,117   2,943
   46,250  46,300     0 46  1,399           2,225   0   1,094 2,781     3,606    49,450   49,500       0   0 725             1,551   0     582 2,107   2,932
   46,300  46,350     0 38  1,388           2,214   0   1,086 2,770     3,596    49,500   49,550       0   0 715             1,540   0     574 2,096   2,922
   46,350  46,400     0 30  1,378           2,203   0   1,078 2,759     3,585    49,550   49,600       0   0 704             1,530   0     566 2,086   2,911
   46,400  46,450     0 22  1,367           2,193   0   1,070 2,749     3,574    49,600   49,650       0   0 694             1,519   0     559 2,075   2,901
   46,450  46,500     0 14  1,357           2,182   0   1,062 2,738     3,564    49,650   49,700       0   0 683             1,508   0     551 2,065   2,890
   46,500  46,550     0   6 1,346           2,172   0   1,054 2,728     3,553    49,700   49,750       0   0 672             1,498   0     543 2,054   2,879
   46,550  46,600     0   * 1,336           2,161   0   1,046 2,717     3,543    49,750   49,800       0   0 662             1,487   0     535 2,043   2,869
   46,600  46,650     0   0 1,325           2,151   0   1,038 2,707     3,532    49,800   49,850       0   0 651             1,477   0     527 2,033   2,858
   46,650  46,700     0   0 1,315           2,140   0   1,030 2,696     3,522    49,850   49,900       0   0 641             1,466   0     519 2,022   2,848
   46,700  46,750     0   0 1,304           2,130   0   1,022 2,686     3,511    49,900   49,950       0   0 630             1,456   0     511 2,012   2,837
   46,750  46,800     0   0 1,294           2,119   0   1,014 2,675     3,501    49,950   50,000       0   0 620             1,445   0     503 2,001   2,827
   46,800  46,850     0   0 1,283           2,109   0   1,006 2,665     3,490    50,000   50,050       0   0 609             1,435   0     495 1,991   2,816
   46,850  46,900     0   0 1,273           2,098   0   998   2,654     3,480    50,050   50,100       0   0 599             1,424   0     487 1,980   2,806
   46,900  46,950     0   0 1,262           2,088   0   990   2,644     3,469    50,100   50,150       0   0 588             1,414   0     479 1,970   2,795
   46,950  47,000     0   0 1,252           2,077   0   982   2,633     3,459    50,150   50,200       0   0 578             1,403   0     471 1,959   2,785
   47,000  47,050     0   0 1,241           2,067   0   974   2,623     3,448    50,200   50,250       0   0 567             1,393   0     463 1,949   2,774
   47,050  47,100     0   0 1,231           2,056   0   966   2,612     3,438    50,250   50,300       0   0 557             1,382   0     455 1,938   2,764
   47,100  47,150     0   0 1,220           2,046   0   958   2,602     3,427    50,300   50,350       0   0 546             1,372   0     447 1,928   2,753
   47,150  47,200     0   0 1,209           2,035   0   950   2,591     3,417    50,350   50,400       0   0 536             1,361   0     439 1,917   2,743

  ★  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 $46,550 but less than $46,560, and you have one qualifying child who has a valid SSN, 
  your credit is $1.
  If the amount you are looking up from the worksheet is $46,560 or more, and you have one qualifying child who has a valid SSN, you can’t take the 
  credit.

                                                                                                                                               (Continued)

54                                                                                                 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
   50,400     50,450   0     0 525           1,351   0   431  1,907      2,732    53,200   53,250       0   0   0             761   0       0 1,317   2,142
   50,450     50,500   0     0 515           1,340   0   423  1,896      2,722    53,250   53,300       0   0   0             750   0       0 1,306   2,132
   50,500     50,550   0     0 504           1,329   0   415  1,886      2,711    53,300   53,350       0   0   0             740   0       0 1,296   2,121
   50,550     50,600   0     0 493           1,319   0   407  1,875      2,700    53,350   53,400       0   0   0             729   0       0 1,285   2,111
   50,600     50,650   0     0 483           1,308   0   399  1,864      2,690    53,400   53,450       0   0   0             719   0       0 1,275   2,100
   50,650     50,700   0     0 472           1,298   0   391  1,854      2,679    53,450   53,500       0   0   0             708   0       0 1,264   2,090
   50,700     50,750   0     0 462           1,287   0   383  1,843      2,669    53,500   53,550       0   0   0             698   0       0 1,254   2,079
   50,750     50,800   0     0 451           1,277   0   375  1,833      2,658    53,550   53,600       0   0   0             687   0       0 1,243   2,069
   50,800     50,850   0     0 441           1,266   0   367  1,822      2,648    53,600   53,650       0   0   0             677   0       0 1,233   2,058
   50,850     50,900   0     0 430           1,256   0   359  1,812      2,637    53,650   53,700       0   0   0             666   0       0 1,222   2,048
   50,900     50,950   0     0 420           1,245   0   351  1,801      2,627    53,700   53,750       0   0   0             656   0       0 1,212   2,037
   50,950     51,000   0     0 409           1,235   0   343  1,791      2,616    53,750   53,800       0   0   0             645   0       0 1,201   2,027
   51,000     51,050   0     0 399           1,224   0   335  1,780      2,606    53,800   53,850       0   0   0             634   0       0 1,191   2,016
   51,050     51,100   0     0 388           1,214   0   327  1,770      2,595    53,850   53,900       0   0   0             624   0       0 1,180   2,005
   51,100     51,150   0     0 378           1,203   0   319  1,759      2,585    53,900   53,950       0   0   0             613   0       0 1,169   1,995
   51,150     51,200   0     0 367           1,193   0   311  1,749      2,574    53,950   54,000       0   0   0             603   0       0 1,159   1,984
   51,200     51,250   0     0 357           1,182   0   303  1,738      2,564    54,000   54,050       0   0   0             592   0       0 1,148   1,974
   51,250     51,300   0     0 346           1,172   0   295  1,728      2,553    54,050   54,100       0   0   0             582   0       0 1,138   1,963
   51,300     51,350   0     0 335           1,161   0   287  1,717      2,543    54,100   54,150       0   0   0             571   0       0 1,127   1,953
   51,350     51,400   0     0 325           1,150   0   279  1,706      2,532    54,150   54,200       0   0   0             561   0       0 1,117   1,942
   51,400     51,450   0     0 314           1,140   0   271  1,696      2,521    54,200   54,250       0   0   0             550   0       0 1,106   1,932
   51,450     51,500   0     0 304           1,129   0   263  1,685      2,511    54,250   54,300       0   0   0             540   0       0 1,096   1,921
   51,500     51,550   0     0 293           1,119   0   255  1,675      2,500    54,300   54,350       0   0   0             529   0       0 1,085   1,911
   51,550     51,600   0     0 283           1,108   0   247  1,664      2,490    54,350   54,400       0   0   0             519   0       0 1,075   1,900
   51,600     51,650   0     0 272           1,098   0   239  1,654      2,479    54,400   54,450       0   0   0             508   0       0 1,064   1,890
   51,650     51,700   0     0 262           1,087   0   231  1,643      2,469    54,450   54,500       0   0   0             498   0       0 1,054   1,879
   51,700     51,750   0     0 251           1,077   0   223  1,633      2,458    54,500   54,550       0   0   0             487   0       0 1,043   1,869
   51,750     51,800   0     0 241           1,066   0   215  1,622      2,448    54,550   54,600       0   0   0             477   0       0 1,033   1,858
   51,800     51,850   0     0 230           1,056   0   207  1,612      2,437    54,600   54,650       0   0   0             466   0       0 1,022   1,848
   51,850     51,900   0     0 220           1,045   0   199  1,601      2,427    54,650   54,700       0   0   0             455   0       0 1,012   1,837
   51,900     51,950   0     0 209           1,035   0   191  1,591      2,416    54,700   54,750       0   0   0             445   0       0 1,001   1,826
   51,950     52,000   0     0 199           1,024   0   183  1,580      2,406    54,750   54,800       0   0   0             434   0       0 990     1,816
   52,000     52,050   0     0 188           1,014   0   175  1,570      2,395    54,800   54,850       0   0   0             424   0       0 980     1,805
   52,050     52,100   0     0 178           1,003   0   167  1,559      2,385    54,850   54,900       0   0   0             413   0       0 969     1,795
   52,100     52,150   0     0 167           993     0   159  1,549      2,374    54,900   54,950       0   0   0             403   0       0 959     1,784
   52,150     52,200   0     0 156           982     0   151  1,538      2,364    54,950   55,000       0   0   0             392   0       0 948     1,774
   52,200     52,250   0     0 146           971     0   143  1,527      2,353    55,000   55,050       0   0   0             382   0       0 938     1,763
   52,250     52,300   0     0 135           961     0   135  1,517      2,342    55,050   55,100       0   0   0             371   0       0 927     1,753
   52,300     52,350   0     0 125           950     0   127  1,506      2,332    55,100   55,150       0   0   0             361   0       0 917     1,742
   52,350     52,400   0     0 114           940     0   119  1,496      2,321    55,150   55,200       0   0   0             350   0       0 906     1,732
   52,400     52,450   0     0 104           929     0   111  1,485      2,311    55,200   55,250       0   0   0             340   0       0 896     1,721
   52,450     52,500   0     0 93            919     0   103  1,475      2,300    55,250   55,300       0   0   0             329   0       0 885     1,711
   52,500     52,550   0     0 83            908     0   95   1,464      2,290    55,300   55,350       0   0   0             319   0       0 875     1,700
   52,550     52,600   0     0 72            898     0   87   1,454      2,279    55,350   55,400       0   0   0             308   0       0 864     1,690
   52,600     52,650   0     0 62            887     0   79   1,443      2,269    55,400   55,450       0   0   0             298   0       0 854     1,679
   52,650     52,700   0     0 51            877     0   71   1,433      2,258    55,450   55,500       0   0   0             287   0       0 843     1,669
   52,700     52,750   0     0 41            866     0   63   1,422      2,248    55,500   55,550       0   0   0             276   0       0 833     1,658
   52,750     52,800   0     0 30            856     0   55   1,412      2,237    55,550   55,600       0   0   0             266   0       0 822     1,647
   52,800     52,850   0     0 20            845     0   47   1,401      2,227    55,600   55,650       0   0   0             255   0       0 811     1,637
   52,850     52,900   0     0   9           835     0   39   1,391      2,216    55,650   55,700       0   0   0             245   0       0 801     1,626
   52,900     52,950   0     0   *           824     0   31   1,380      2,206    55,700   55,750       0   0   0             234   0       0 790     1,616
   52,950     53,000   0     0   0           814     0   23   1,370      2,195    55,750   55,800       0   0   0             224   0       0 780     1,605
   53,000     53,050   0     0   0           803     0   15   1,359      2,185    55,800   55,850       0   0   0             213   0       0 769     1,595
   53,050     53,100   0     0   0           792     0     7  1,348      2,174    55,850   55,900       0   0   0             203   0       0 759     1,584
   53,100     53,150   0     0   0           782     0     ** 1,338      2,163    55,900   55,950       0   0   0             192   0       0 748     1,574
   53,150     53,200   0     0   0           771     0     0  1,327      2,153    55,950   56,000       0   0   0             182   0       0 738     1,563

   ★  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 $52,900 but less than $52,918, 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 $52,918 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 $53,100 but less than $53,120, and you have one qualifying child who has a valid SSN, 
   your credit $2.
   If the amount you are looking up from the worksheet is $53,120 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.                                                                                                        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
   56,000     56,050   0     0   0           171    0     0 727         1,553    58,800   58,850       0   0   0                0   0       0 138     963
   56,050     56,100   0     0   0           161    0     0 717         1,542    58,850   58,900       0   0   0                0   0       0 127     952
   56,100     56,150   0     0   0           150    0     0 706         1,532    58,900   58,950       0   0   0                0   0       0 116     942
   56,150     56,200   0     0   0           140    0     0 696         1,521    58,950   59,000       0   0   0                0   0       0 106     931
   56,200     56,250   0     0   0           129    0     0 685         1,511    59,000   59,050       0   0   0                0   0       0 95      921
   56,250     56,300   0     0   0           119    0     0 675         1,500    59,050   59,100       0   0   0                0   0       0 85      910
   56,300     56,350   0     0   0           108    0     0 664         1,490    59,100   59,150       0   0   0                0   0       0 74      900
   56,350     56,400   0     0   0           97     0     0 653         1,479    59,150   59,200       0   0   0                0   0       0 64      889
   56,400     56,450   0     0   0           87     0     0 643         1,468    59,200   59,250       0   0   0                0   0       0 53      879
   56,450     56,500   0     0   0           76     0     0 632         1,458    59,250   59,300       0   0   0                0   0       0 43      868
   56,500     56,550   0     0   0           66     0     0 622         1,447    59,300   59,350       0   0   0                0   0       0 32      858
   56,550     56,600   0     0   0           55     0     0 611         1,437    59,350   59,400       0   0   0                0   0       0 22      847
   56,600     56,650   0     0   0           45     0     0 601         1,426    59,400   59,450       0   0   0                0   0       0 11      837
   56,650     56,700   0     0   0           34     0     0 590         1,416    59,450   59,500       0   0   0                0   0       0   **    826
   56,700     56,750   0     0   0           24     0     0 580         1,405    59,500   59,550       0   0   0                0   0       0   0     816
   56,750     56,800   0     0   0           13     0     0 569         1,395    59,550   59,600       0   0   0                0   0       0   0     805
   56,800     56,850   0     0   0              *   0     0 559         1,384    59,600   59,650       0   0   0                0   0       0   0     795
   56,850     56,900   0     0   0              0   0     0 548         1,374    59,650   59,700       0   0   0                0   0       0   0     784
   56,900     56,950   0     0   0              0   0     0 538         1,363    59,700   59,750       0   0   0                0   0       0   0     773
   56,950     57,000   0     0   0              0   0     0 527         1,353    59,750   59,800       0   0   0                0   0       0   0     763
   57,000     57,050   0     0   0              0   0     0 517         1,342    59,800   59,850       0   0   0                0   0       0   0     752
   57,050     57,100   0     0   0              0   0     0 506         1,332    59,850   59,900       0   0   0                0   0       0   0     742
   57,100     57,150   0     0   0              0   0     0 496         1,321    59,900   59,950       0   0   0                0   0       0   0     731
   57,150     57,200   0     0   0              0   0     0 485         1,311    59,950   60,000       0   0   0                0   0       0   0     721
   57,200     57,250   0     0   0              0   0     0 474         1,300    60,000   60,050       0   0   0                0   0       0   0     710
   57,250     57,300   0     0   0              0   0     0 464         1,289    60,050   60,100       0   0   0                0   0       0   0     700
   57,300     57,350   0     0   0              0   0     0 453         1,279    60,100   60,150       0   0   0                0   0       0   0     689
   57,350     57,400   0     0   0              0   0     0 443         1,268    60,150   60,200       0   0   0                0   0       0   0     679
   57,400     57,450   0     0   0              0   0     0 432         1,258    60,200   60,250       0   0   0                0   0       0   0     668
   57,450     57,500   0     0   0              0   0     0 422         1,247    60,250   60,300       0   0   0                0   0       0   0     658
   57,500     57,550   0     0   0              0   0     0 411         1,237    60,300   60,350       0   0   0                0   0       0   0     647
   57,550     57,600   0     0   0              0   0     0 401         1,226    60,350   60,400       0   0   0                0   0       0   0     637
   57,600     57,650   0     0   0              0   0     0 390         1,216    60,400   60,450       0   0   0                0   0       0   0     626
   57,650     57,700   0     0   0              0   0     0 380         1,205    60,450   60,500       0   0   0                0   0       0   0     616
   57,700     57,750   0     0   0              0   0     0 369         1,195    60,500   60,550       0   0   0                0   0       0   0     605
   57,750     57,800   0     0   0              0   0     0 359         1,184    60,550   60,600       0   0   0                0   0       0   0     594
   57,800     57,850   0     0   0              0   0     0 348         1,174    60,600   60,650       0   0   0                0   0       0   0     584
   57,850     57,900   0     0   0              0   0     0 338         1,163    60,650   60,700       0   0   0                0   0       0   0     573
   57,900     57,950   0     0   0              0   0     0 327         1,153    60,700   60,750       0   0   0                0   0       0   0     563
   57,950     58,000   0     0   0              0   0     0 317         1,142    60,750   60,800       0   0   0                0   0       0   0     552
   58,000     58,050   0     0   0              0   0     0 306         1,132    60,800   60,850       0   0   0                0   0       0   0     542
   58,050     58,100   0     0   0              0   0     0 295         1,121    60,850   60,900       0   0   0                0   0       0   0     531
   58,100     58,150   0     0   0              0   0     0 285         1,110    60,900   60,950       0   0   0                0   0       0   0     521
   58,150     58,200   0     0   0              0   0     0 274         1,100    60,950   61,000       0   0   0                0   0       0   0     510
   58,200     58,250   0     0   0              0   0     0 264         1,089    61,000   61,050       0   0   0                0   0       0   0     500
   58,250     58,300   0     0   0              0   0     0 253         1,079    61,050   61,100       0   0   0                0   0       0   0     489
   58,300     58,350   0     0   0              0   0     0 243         1,068    61,100   61,150       0   0   0                0   0       0   0     479
   58,350     58,400   0     0   0              0   0     0 232         1,058    61,150   61,200       0   0   0                0   0       0   0     468
   58,400     58,450   0     0   0              0   0     0 222         1,047    61,200   61,250       0   0   0                0   0       0   0     458
   58,450     58,500   0     0   0              0   0     0 211         1,037    61,250   61,300       0   0   0                0   0       0   0     447
   58,500     58,550   0     0   0              0   0     0 201         1,026    61,300   61,350       0   0   0                0   0       0   0     437
   58,550     58,600   0     0   0              0   0     0 190         1,016    61,350   61,400       0   0   0                0   0       0   0     426
   58,600     58,650   0     0   0              0   0     0 180         1,005    61,400   61,450       0   0   0                0   0       0   0     415
   58,650     58,700   0     0   0              0   0     0 169         995      61,450   61,500       0   0   0                0   0       0   0     405
   58,700     58,750   0     0   0              0   0     0 159         984      61,500   61,550       0   0   0                0   0       0   0     394
   58,750     58,800   0     0   0              0   0     0 148         974      61,550   61,600       0   0   0                0   0       0   0     384

   ★  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 $56,800 but less than $56,838, and you have three qualifying children who have valid 
   SSNs, your credit is $4.
   If the amount you are looking up from the worksheet is $56,838 or more, and you have three 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 $59,450 but less than $59,478, and you have two qualifying children who have valid 
   SSNs, your credit is $3.
   If the amount you are looking up from the worksheet is $59,478 or more, and you have two qualifying children who have valid SSNs, you can’t take 
   the credit.

                                                                                                                                              (Continued)

56                                                                                                 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
  61,600     61,650   0     0   0              0   0     0   0         373      62,800   62,850       0   0   0                0   0       0   0     121
  61,650     61,700   0     0   0              0   0     0   0         363      62,850   62,900       0   0   0                0   0       0   0     110
  61,700     61,750   0     0   0              0   0     0   0         352      62,900   62,950       0   0   0                0   0       0   0     100
  61,750     61,800   0     0   0              0   0     0   0         342      62,950   63,000       0   0   0                0   0       0   0      89
  61,800     61,850   0     0   0              0   0     0   0         331      63,000   63,050       0   0   0                0   0       0   0      79
  61,850     61,900   0     0   0              0   0     0   0         321      63,050   63,100       0   0   0                0   0       0   0      68
  61,900     61,950   0     0   0              0   0     0   0         310      63,100   63,150       0   0   0                0   0       0   0      57
  61,950     62,000   0     0   0              0   0     0   0         300      63,150   63,200       0   0   0                0   0       0   0      47
  62,000     62,050   0     0   0              0   0     0   0         289      63,200   63,250       0   0   0                0   0       0   0      36
  62,050     62,100   0     0   0              0   0     0   0         279      63,250   63,300       0   0   0                0   0       0   0      26
  62,100     62,150   0     0   0              0   0     0   0         268      63,300   63,350       0   0   0                0   0       0   0      15
  62,150     62,200   0     0   0              0   0     0   0         258      63,350   63,400       0   0   0                0   0       0   0      *
  62,200     62,250   0     0   0              0   0     0   0         247
  62,250     62,300   0     0   0              0   0     0   0         236
  62,300     62,350   0     0   0              0   0     0   0         226
  62,350     62,400   0     0   0              0   0     0   0         215
  62,400     62,450   0     0   0              0   0     0   0         205
  62,450     62,500   0     0   0              0   0     0   0         194
  62,500     62,550   0     0   0              0   0     0   0         184
  62,550     62,600   0     0   0              0   0     0   0         173
  62,600     62,650   0     0   0              0   0     0   0         163
  62,650     62,700   0     0   0              0   0     0   0         152
  62,700     62,750   0     0   0              0   0     0   0         142
  62,750     62,800   0     0   0              0   0     0   0         131

  ★  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 $63,350 but less than $63,398, 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 $63,398 or more, and you have three qualifying children who have valid SSNs, you can’t take 
  the credit.

Need more information or forms? Visit IRS.gov.                                                                                                       57

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Line 28 Line 29
Refund
Additional Child Tax Credit American Opportunity
See Schedule 8812 (Form 1040) and its Credit Line 34
instructions for information on figuring If you meet the requirements to claim an
and claiming any additional child tax education credit (see the instructions for Amount Overpaid
credit that you may qualify to claim. If Schedule 3, line 3), enter on line 29 the If line 34 is under $1, we will send a re-
you are claiming the additional child tax amount, if any, from Form 8863, line 8. fund only on written request.
credit, complete Schedule 8812 and at- You may be able to increase an educa-
tach it to your Form 1040 or 1040-SR. tion credit and reduce your total tax or Refund Offset
Form 8862, who must file. You must increase your tax refund if the student
file Form 8862 to claim the additional chooses to include all or part of a Pell If you owe past-due federal tax, state in-
child tax credit if your child tax credit grant or certain other scholarships or fel- come tax, state unemployment compen-
(refundable or nonrefundable depending lowships in income. See Pub. 970 and sation debts, child support, spousal sup-
on the tax year), additional child tax the Instructions for Form 8863 for more port, or certain federal nontax debts,
credit, or credit for other dependents for information. such as student loans, all or part of the
overpayment on line 34 may be used
a year after 2015 was denied or reduced Form 8862 required. You must file (offset) to pay the past-due amount. Off-
for any reason other than a math or cleri- Form 8862 to claim the American op- sets for federal taxes are made by the
cal error. Attach a completed Form 8862 portunity credit if your American oppor- IRS. All other offsets are made by the
to your 2023 return to claim the credit tunity credit for a year after 2015 was Treasury Department's Bureau of the
for 2023. Don't file Form 8862 if you denied or reduced for any reason other Fiscal Service. For federal tax offsets,
filed Form 8862 for 2022 and the child than a math or clerical error. Attach a you will receive a notice from the IRS.
tax credit, additional child tax credit, or completed Form 8862 to your 2023 re- For all other offsets, you will receive a
credit for other dependents was allowed turn to claim the credit for 2023. Don't notice from the Fiscal Service. To find
for that year. See Form 8862 and its in- file Form 8862 if you filed Form 8862 out if you may have an offset or if you
structions for details. for 2022 and the American opportunity have any questions about it, contact the
If you take the additional child credit was allowed for that year. See agency to which you owe the debt.
Form 8862 and its instructions for de-
! tax credit even though you
CAUTION aren't eligible and it is deter- tails.
Deposit Refund Into Multiple
mined that your error is due to reckless If you take the American oppor- Accounts
or intentional disregard of the additional ! tunity credit even though you If you want your refund to be split and
child tax credit rules, you won't be al- CAUTION aren't eligible and it is deter-
direct deposited into more than one ac-
lowed to take the child tax credit, the mined that your error is due to reckless
count, file Form 8888. Use Form 8888
credit for other dependents, or the addi- or intentional disregard of the American
to direct deposit your refund (or part of
tional child tax credit for 2 years even if opportunity credit rules, you won't be al-
it) to one or more accounts in your name
you’re otherwise eligible to do so. If you lowed to take the credit for 2 years even
at a bank or other financial institution
take the additional child tax credit even if you’re otherwise eligible to do so. If
(such as a mutual fund, brokerage firm,
though you aren’t eligible and it is later you take the American opportunity cred-
or credit union) in the United States.
determined that you fraudulently took it even though you aren't eligible and it
the credit, you won't be allowed to take is determined that you fraudulently took
the child tax credit, the credit for other the credit, you won't be allowed to take Injured Spouse
dependents, or the additional child tax the credit for 10 years. You may also If you file a joint return and your spouse
credit for 10 years. You may also have to have to pay penalties. hasn’t paid past-due federal tax, state in-
pay penalties. come tax, state unemployment compen-
sation debts, child support, spousal sup-
Refunds for returns claiming Line 30 port, or a federal nontax debt, such as a
TIP the additional child tax credit Line 30 has been reserved for future use. student loan, part or all of the overpay-
can't be issued before mid-Feb- ment on line 34 may be used (offset) to
ruary 2024. This delay applies to the en- pay the past-due amount. But your part
tire refund, not just the portion associ- of the overpayment may be refunded to
ated with the additional child tax credit. you if certain conditions apply and you
complete Form 8379. For details, see
Form 8379.

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                                                                                                    •  It  saves  tax  dollars.  It  costs  the 
Lines 35a Through 35d                            DIRECT        DEPOSIT                           government less to refund by direct de-
                                                      Simple. Safe. Secure.
                                                                                                 posit.
Amount Refunded to You                           Fast Refunds! Join the eight in 10 taxpayers          It's  proven  itself.  Nearly  98%  of 
If you want to check the status of your          who choose direct deposit—a fast, simple, safe,    •
                                                                                                 social security and veterans' benefits are 
refund, just use the IRS2Go app or go to         secure way to have your refund deposited 
                                                 automatically to your checking or savings       sent electronically using direct deposit.
IRS.gov/Refunds.  See Refund  Informa-           account, including an individual retirement             If  you  file  a  joint  return  and 
tion,  later.  Information  about  your  re-     arrangement (IRA). See the information about       !    check the box on line 35a and 
fund  will  generally  be  available  within     IRAs, later.                                    CAUTION
                                                                                                         attach  Form  8888  or  fill  in 
24  hours  after  the  IRS  receives  your 
                                                                                                 lines 35b through 35d, your spouse may 
e-filed return, or 4 weeks after you mail 
                                                                                                 get at least part of the refund.
your  paper  return.  If  you  filed  Form 
8379  with  your  return,  wait  14  weeks          If you want us to directly deposit the 
(11  weeks  if  you  filed  electronically).     amount  shown  on  line  35a  to  your          IRA.  You can have your refund (or part 
Have your 2023 tax return handy so you           checking,  savings,  health  savings,  bro-     of  it)  directly  deposited  to  a  traditional 
can  enter  your  social  security  number,      kerage or other similar account, includ-        IRA, Roth IRA, or SEP-IRA, but not a 
your  filing  status,  and  the  exact  whole    ing an IRA, at a bank or other financial        SIMPLE  IRA.  You  must  establish  the 
dollar amount of your refund.                    institution (such as a mutual fund, bro-        IRA at a bank or other financial institu-
                                                 kerage firm, or credit union) in the Uni-       tion  before  you  request  direct  deposit. 
Where's  My  Refund  will  provide  a            ted States:                                     Make  sure  your  direct  deposit  will  be 
personalized refund date as soon as the             • Complete lines 35b through 35d (if         accepted. You must also notify the trust-
IRS processes your tax return and appro-         you want your refund deposited to only          ee  or  custodian  of  your  account  of  the 
ves your refund.                                 one account), or                                year to which the deposit is to be applied 
Claiming a refund for a deceased tax-               • Check the box on line 35a and at-          (unless the trustee or custodian won't ac-
payer. If  you  are  filing  a  joint  return    tach Form 8888 if you want to split the         cept  a  deposit  for  2023).  If  you  don’t, 
with  your  deceased  spouse,  you  only         direct deposit of your refund into more         the trustee or custodian can assume the 
need  to  file  the  tax  return  to  claim  the than  one  account  or  use  all  or  part  of  deposit is for the year during which you 
refund. If you are a court-appointed rep-        your refund to buy paper series I savings       are filing the return. For example, if you 
resentative, file the return and include a       bonds.                                          file  your  2023  return  during  2024  and 
                                                                                                 don’t  notify  the  trustee  or  custodian  in 
copy  of  the  certificate  that  shows  your 
appointment.  All  other  filers  requesting        If you don’t want your refund directly       advance, the trustee or custodian can as-
the deceased taxpayer's refund must file         deposited  to  your  account,  don’t  check     sume  the  deposit  to  your  IRA  is  for 
the return and attach Form 1310.                 the box on line 35a. Draw a line through        2024. If you designate your deposit to be 
                                                 the boxes on lines 35b and 35d. We will         for 2023, you must verify that the depos-
Effect  of  refund  on  benefits. Any  re-       send you a check instead.                       it  was  actually  made  to  the  account  by 
fund you receive can't be counted as in-                                                         the due date of the return (not counting 
come  when  determining  if  you  or  any-       Account must be in your name.             Don’t 
one  else  is  eligible  for  benefits  or       request  a  deposit  of  your  refund  to  an   extensions). If the deposit isn't made by 
assistance, or how much you or anyone            account that isn't in your name, such as        that date, the deposit isn't an IRA contri-
else can receive, under any federal pro-         your  tax  return  preparer’s  account.  Al-    bution for 2023. In that case, you must 
gram or under any state or local program         though  you  may  owe  your  tax  return        file an amended 2023 return and reduce 
financed in whole or in part with federal        preparer a fee for preparing your return,       any  IRA  deduction  and  any  retirement 
funds.  These  programs  include  Tempo-         don’t  have  any  part  of  your  refund  de-   savings  contributions  credit  you  claim-
rary  Assistance  for  Needy  Families           posited into the preparer's account to pay      ed.
(TANF), Medicaid, Supplemental Secur-            the fee.                                                You  and  your  spouse,  if  filing 
ity Income (SSI), and Supplemental Nu-              The number of refunds that can be di-           !    jointly,  each  may  be  able  to 
trition  Assistance  Program  (formerly          rectly  deposited  to  a  single  account  or   CAUTION contribute up to $6,500 ($7,500 
food  stamps).  In  addition,  when  deter-      prepaid  debit  card  is  limited  to  three  a if age 50 or older at the end of 2023) to 
mining  eligibility,  the  refund  can't  be     year.  After  this  limit  is  reached,  paper  a traditional IRA or Roth IRA for 2023. 
counted  as  a  resource  for  at  least  12     checks will be sent instead. Learn more         You may owe a penalty if your contribu-
months after you receive it. Check with          at IRS.gov/DepositLimit.                        tions exceed these limits, and the limits 
your local benefit coordinator to find out                                                       may  be  lower  depending  on  your  com-
if your refund will affect your benefits.        Why Use Direct Deposit?                         pensation  and  income.  For  more  infor-
                                                                                                 mation  on  IRA  contributions,  see  Pub. 
                                                    • You  get  your  refund  faster  by  di-    590-A.
                                                 rect deposit than you do by check.
                                                    • Payment  is  more  secure.  There  is         For  more  information  on  IRAs,  see 
                                                 no check that can get lost or stolen.           Pub. 590-A and Pub. 590-B.
                                                    • It  is  more  convenient.  You  don’t      TreasuryDirect®. You can request a de-
                                                 have to make a trip to the bank to depos-       posit of your refund (or part of it) to a 
                                                 it your check.

Need more information or forms? Visit IRS.gov.                                                                                      59

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TreasuryDirect ®online account to buy Sample Check—Lines 35b Through 35d
U.S. Treasury marketable securities, if
available, and savings bonds. For more
information, go to treasurydirect.gov. C. KEYS 1234
M. KEYS
Form 8888. You can have your refund 123 Pear Lane 15-0000/0000
directly deposited into more than one ac- Anyplace, MI 00000
count or use it to buy up to $5,000 in pa- PAY TO THE
ORDER OF
per series I savings bonds. You don’t $
need a TreasuryDirect ®account to do DOLLARS
SAMPLE
this. For more information, see the Form Routing Account
8888 instructions. ANYPLACE BANK number number Do not include
Anyplace, MI 00000
(line 35b) (line 35d) the check number.
Your refund can be split and di- For
TIP rectly deposited into up to three |:250250025 :202020 "’ 86 "| . 1234
different accounts in your name
on Form 8888.
The routing and account numbers may be in different places on your check.
CAUTION
Line 35a
You can't file Form 8888 to split your rect box to ensure your deposit is accep- • Three direct deposits of tax re-
refund into more than one account or ted. If your deposit is to a TreasuryDir- funds already have been made to the
buy paper series I savings bonds if Form ect ®online account, check the “Savings” same account or prepaid debit card.
8379, Injured Spouse Allocation, is filed box. • You haven't given a valid account
with your return. number.
Line 35d • Any numbers or letters on lines
35b through 35d are crossed out or whi-
Line 35b The account number can be up to 17
ted out.
The routing number must be nine digits. characters (both numbers and letters).
The first two digits must be 01 through Include hyphens but omit spaces and The IRS isn't responsible for a
12 or 21 through 32. On the sample special symbols. Enter the number from ! lost refund if you enter the
check shown later, the routing number is left to right and leave any unused boxes CAUTION wrong account information.
250250025. C. and M. Keys would use blank. On the sample check shown later, Check with your financial institution to
that routing number unless their finan- the account number is 20202086. Don’t get the correct routing and account
cial institution instructed them to use a include the check number. numbers and to make sure your direct
different routing number for direct de- If the direct deposit to your ac- deposit will be accepted.
posits. count(s) is different from the amount
Ask your financial institution for the you expected, you will receive an ex-
Line 36
correct routing number to enter on planation in the mail about 2 weeks after
line 35b if: your refund is deposited. Applied to Your 2024
• The routing number on a deposit Estimated Tax
slip is different from the routing number Reasons Your Direct Deposit
Enter on line 36 the amount, if any, of
on your checks, Request Will Be Rejected
the overpayment on line 34 you want
• Your deposit is to a savings ac- If any of the following apply, your direct applied to your 2024 estimated tax. We
count that doesn't allow you to write deposit request will be rejected and a will apply this amount to your account
checks, or check will be sent instead. unless you include a statement request-
• Your checks state they are payable You are asking to have a joint re- ing us to apply it to your spouse's ac-
•
through a financial institution different fund deposited to an individual account, count. Include your spouse's social se-
from the one at which you have your and your financial institution(s) won't al- curity number in the statement.
checking account. low this. The IRS isn't responsible if a
financial institution rejects a direct de- This election to apply part or
Line 35c posit. ! all of the amount overpaid to
Check the appropriate box for the type • The name on your account doesn't CAUTION your 2024 estimated tax can't
of account. Don’t check more than one match the name on the refund, and your be changed later.
box. If the deposit is to an account such financial institution(s) won't allow a re-
as an IRA, health savings account, bro- fund to be deposited unless the name on
kerage account, or other similar account, the refund matches the name on the ac-
ask your financial institution whether count.
you should check the “Checking” or
“Savings” box. You must check the cor-

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can also pay by phone with a debit or EFTPS. To get more information about
credit card. See Debit or credit card un- EFTPS or to enroll in EFTPS, visit
Amount You Owe der Pay by Phone, later. EFTPS.gov or call 800-555-4477. To
To avoid interest and penalties, • Electronic Funds Withdrawal contact EFTPS using Telecommunica-
TIP pay your taxes in full by the (EFW) is an integrated e-file/e-pay op- tions Relay Services (TRS) for people
due date of your return (not in- tion offered when filing your federal who are deaf, hard of hearing, or have a
cluding extensions)—April 15, 2024, for taxes electronically using tax return speech disability, dial 711 and then pro-
most taxpayers. You don’t have to pay if preparation software, through a tax pro- vide the TRS assistant the 800-555-4477
line 37 is under $1. fessional, or the IRS at IRS.gov/ number or 800-733-4829. Additional in-
Payments. formation about EFTPS is also available
Include any estimated tax penalty • Online Payment Agreement. If in Pub. 966.
from line 38 in the amount you enter on you can’t pay in full by the due date of
line 37. Don’t include any estimated your tax return, you can apply for an on- Pay by Mobile Device
payments for 2024 in this payment. In- line monthly installment agreement at
stead, make the estimated payment sepa- IRS.gov/OPA. Once you complete the To pay through your mobile device,
rately. online process, you will receive immedi- download the IRS2Go app.
ate notification of whether your agree-
Bad check or payment. The penalty ment has been approved. A user fee is Pay by Cash
for writing a bad check to the IRS is $25 charged. Cash is an in-person payment option for
or 2% of the check, whichever is more. Electronic Federal Tax Payment individuals provided through retail part-
However, if the amount of the check is •
System (EFTPS). Allows you to pay ners with a maximum of $1,000 per day
less than $25, the penalty equals the your taxes online or by phone directly per transaction. To make a cash pay-
amount of the check. This also applies to from your checking or savings account. ment, choose a payment processor on-
other forms of payment if the IRS There is no fee for this service. You line at fed.acipayonline.com or
doesn’t receive the funds. Use Tax Topic must be enrolled either online or have an www.PAY1040.com. For more informa-
206. enrollment form mailed to you. See tion, go to IRS.gov/paywithcash or see
EFTPS under Pay by Phone later. Pub. 5250. Do not send cash payments
Line 37 through the mail.
Pay by Phone
Amount You Owe
Paying by phone is another safe and se- Pay by Check or Money Order
The IRS offers several payment options.
cure method of paying electronically.
You can pay online, by phone, mobile Before submitting a payment through
Use one of the following methods: (1)
device, cash (maximum $1,000 per day the mail, please consider alternative
call one of the debit or credit card serv-
and per transaction), check, or money methods. One of our safe, quick, and
ice providers, or (2) use the Electronic
order. Go to IRS.gov/Payments for pay- easy electronic payment options might
Federal Tax Payment System (EFTPS)
ment options. be right for you. If you choose to mail a
to pay directly from your checking or tax payment, make your check or money
saving account. order payable to “United States Treas-
Pay Online
Debit or credit card. Call one of our ury” for the full amount due. Don’t send
Paying online is convenient and secure service providers. Each charges a fee cash. Don’t attach the payment to your
and helps make sure we get your pay- that varies by provider, card type, and return. Write “2023 Form 1040” or
ments on time. To pay your taxes online payment amount. “2023 Form 1040-SR” and your name,
or for more information, go to IRS.gov/ address, daytime phone number, and so-
Payments. You can pay using any of the WorldPay US, Inc. cial security number (SSN) on your pay-
following methods. 844-729-8298 ment and attach Form 1040-V. For the
• Your Online Account. You can (844-PAY-TAX-8TM)
most up-to-date information on Form
now make tax payments through your www.payUSAtax.com 1040-V, go to IRS.gov/Form1040V. If
online account, including balance pay- you are filing a joint return, enter the
ments, estimated tax payments, or other ACI Payments, Inc. SSN shown first on your tax return.
types. You can also see your payment 888-UPAY-TAXTM
To help us process your payment, en-
history and other tax records there. Go (888-872-9829) ter the amount on the right side of the
to IRS.gov/Account. fed.acipayonline.com check like this: $ XXX.XX. Don’t use
• IRS Direct Pay. For online trans- dashes or lines (for example, don’t enter
fers directly from your checking or sav- Link2Gov Corporation “$ XXX–” or “$ XXX /xx 100”).
ings account at no cost to you, go to 888-PAY-1040TM
Mail your 2023 tax return, payment,
IRS.gov/Payments. (888-729-1040) and Form 1040-V to the address shown
• Pay by Card or Digital Wallet. www.PAY1040.com on the form that applies to you. If you
To pay by debit or credit card, or digital
wallet, go to IRS.gov/Payments. A fee is e-filed your return, but choose to make a
charged by these service providers. You payment through the mail, mail your

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2023 payment and Form 1040-V to the To apply online, go to IRS.gov and click 1. You had no tax shown on your
address shown on the form that applies on Apply for an Online Payment Plan. 2022 return and you were a U.S. citizen
to you. Extension of time to pay. If paying the or resident for all of 2022.
Notice to taxpayers presenting tax when it is due would cause you an 2. The total of lines 25d, 26, and
checks. When you provide a check as undue hardship, you can ask for an ex- Schedule 3, line 11, on your 2023 return
payment, you authorize us either to use tension of time to pay by filing Form is at least 100% of the tax shown on
information from your check to make a 1127 by the due date of your return (not your 2022 return (110% of that amount
one-time electronic fund transfer from counting extensions)—April 15, 2024, if you aren't a farmer or fisherman, and
your account or to process the payment for most people. An extension generally your adjusted gross income (AGI)
as a check transaction. When we use in- won't be granted for more than 6 shown on your 2022 return was more
formation from your check to make an months. You will be charged interest on than $150,000 (more than $75,000 if
electronic fund transfer, funds may be the tax not paid by April 15, 2024. You married filing separately for 2023)).
withdrawn from your account as soon as must pay the tax before the extension Your estimated tax payments for 2023
the same day we receive your payment, runs out. If you do not pay the tax by the must have been made on time and for
and you will not receive your check extended due date, penalties and interest the required amount.
back from your financial institution. will be imposed until taxes are paid in
For most people, the “tax shown on
full. For the most up-to-date information
your 2022 return” is the amount on your
No checks of $100 million or more on Form 1127, go to IRS.gov/Form1127.
accepted. The IRS can’t accept a single 2022 Form 1040 or 1040-SR, line 24,
check (including a cashier’s check) for minus the total of any amounts shown
amounts of $100,000,000 ($100 million) Line 38 on lines 27, 28, and 29; Schedule 3,
lines 9, 12, 13b, and 13h; and Forms
or more. If you are sending $100 million Estimated Tax Penalty 8828, 4137, 5329 (Parts III through IX
or more by check, you’ll need to spread
the payment over 2 or more checks with You may owe this penalty if: only), and 8919. Also subtract from
each check made out for an amount less • Line 37 is at least $1,000 and it is line 24 any:
than $100 million. This limit doesn’t ap- more than 10% of the tax shown on your • Tax on an excess parachute pay-
ply to other methods of payment (such return, or ment,
as electronic payments). Please consider • You didn't pay enough estimated • Excise tax on insider stock com-
a method of payment other than check if tax by any of the due dates. This is true pensation of an expatriated corporation,
the amount of the payment is over $100 even if you are due a refund. • Uncollected social security and
million. For most people, the “tax shown on Medicare or RRTA tax on tips or
your return” is the amount on your 2023 group-term life insurance, and
What if You Can't Pay? Form 1040 or 1040-SR, line 24, minus • Look-back interest due under sec-
If you can't pay the full amount shown the total of any amounts shown on lines tion 167(g) or 460(b).
on line 37 when you file, you can ask 27, 28, and 29; Schedule 3, lines 9 and When figuring the amount on line 24,
for: 12; Schedule H, lines 8e and 8f; and include household employment taxes
• An installment agreement, or Forms 8828, 4137, 5329 (Parts III only if line 25d is more than zero or you
• An extension of time to pay. through IX only), and 8919. Also sub- would have owed the estimated tax pen-
tract from line 24 any: alty for 2022 even if you didn't include
Installment agreement. Under an in- Tax on an excess parachute pay- those taxes.
stallment agreement, you can pay all or •
ment, If the Exception just described
part of the tax you owe in monthly in- Excise tax on insider stock com- doesn't apply, see the Instructions for
stallments. However, even if an install- •
pensation of an expatriated corporation, Form 2210 for other situations in which
ment agreement is granted, you will be Uncollected social security and you may be able to lower your penalty
charged interest and may be charged a •
Medicare or RRTA tax on tips or by filing Form 2210.
late payment penalty on the tax not paid group-term life insurance,
by the due date of your return (not Look-back interest due under sec- Figuring the Penalty
counting extensions)—April 15, 2024, •
tion 167(g) or 460(b), If you choose to figure the penalty your-
for most people. You must also pay a When figuring the amount on line 24, self, use Form 2210 (or 2210-F for farm-
fee. To limit the interest and penalty include household employment taxes ers and fishermen).
charges, pay as much of the tax as possi- only if line 25d is more than zero or you
ble when you file. But before requesting would owe the penalty even if you didn't Enter any penalty on line 38. Add the
an installment agreement, you should include those taxes. penalty to any tax due and enter the total
consider other less costly alternatives, on line 37.
such as a bank loan or credit card pay- Exception. You won't owe the penalty
ment. if your 2022 tax return was for a tax However, if you have an overpay-
year of 12 full months and either of the ment on line 34, subtract the penalty
To ask for an installment agreement, following applies. from the amount you would otherwise
you can apply online or use Form 9465. enter on line 35a or line 36. Lines 35a,
36, and 38 must equal line 34.

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If the penalty is more than the over-                                                              we issued you an identity protection per-
payment  on  line  34,  enter  -0-  on  lines                                                      sonal identification number (IP PIN) (as 
35a and 36. Then, subtract line 34 from          Sign Your Return                                  described in more detail below), all six 
line 38 and enter the result on line 37.                                                           digits of your IP PIN must appear in the 
                                                 Form 1040 or 1040-SR isn't considered             IP PIN spaces provided next to the space 
Don’t  file  Form  2210  with  your  re-         a  valid  return  unless  you  sign  it  in  ac-  for  your  occupation  for  your  electronic 
turn unless Form 2210 indicates that you         cordance with the requirements in these           signature to be complete. Failure to in-
must do so. Instead, keep it for your re-        instructions. If you are filing a joint re-       clude an issued IP PIN on the electronic 
cords.                                           turn, your spouse must also sign. If your         return will result in an invalid signature 
       Because Form 2210 is compli-              spouse  can't  sign  the  return,  see  Pub.      and a rejected return. If you are filing a 
TIP    cated,  you  can  leave  line  38         501. Be sure to date your return and en-          joint return and both taxpayers were is-
       blank  and  the  IRS  will  figure        ter  your  occupation(s).  If  you  have          sued  an  IP  PIN,  enter  both  IP  PINs  in 
the penalty and send you a bill. We won't        someone  prepare  your  return,  you  are         the spaces provided.
charge you interest on the penalty if you        still  responsible  for  the  correctness  of 
pay  by  the  date  specified  on  the  bill.    the return. If your return is signed by a         Self-Select  PIN. The  Self-Select  PIN 
There are situations where the IRS can't         representative for you, you must have a           method  allows  you  to  create  your  own 
figure your penalty for you and you must         power of attorney attached that specifi-          PIN.  If  you  are  married  filing  jointly, 
file Form 2210. See Form 2210 for de-            cally  authorizes  the  representative  to        you  and  your  spouse  will  each  need  to 
tails.                                           sign your return. To do this, you can use         create  a  PIN  and  enter  these  PINs  as 
                                                 Form 2848. If you are filing a joint re-          your electronic signatures.
                                                 turn with your spouse who died in 2023,           A PIN is any combination of five dig-
Third Party Designee                             see Death of a Taxpayer, earlier.                 its you choose except five zeros. If you 
If  you  want  to  allow  your  preparer,  a                                                       use a PIN, there is nothing to sign and 
friend,  a  family  member,  or  any  other      Court-Appointed                                   nothing  to  mail—not  even  your  Forms 
person you choose to discuss your 2023           Conservator, Guardian, or                         W-2.
tax return with the IRS, check the “Yes”         Other Fiduciary                                   Your electronic return is considered a 
box in the “Third Party Designee” area                                                             validly  signed  return  only  when  it  in-
                                                 If you are a court-appointed conservator, 
of your return. Also enter the designee's                                                          cludes  your  PIN,  last  name,  date  of 
                                                 guardian,  or  other  fiduciary  for  a  men-
name, phone number, and any five digits                                                            birth, IP PIN, if applicable, and your ad-
                                                 tally or physically incompetent individu-
the  designee  chooses  as  their  personal                                                        justed  gross  income  (AGI)  from  your 
                                                 al  who  has  to  file  Form  1040  or 
identification number (PIN).                                                                       originally filed 2022 federal income tax 
                                                 1040-SR,  sign  your  name  for  the  indi-
If you check the “Yes” box, you, and             vidual and file Form 56.                          return,  if  applicable.  If  you're  filing 
your  spouse  if  filing  a  joint  return,  are                                                   jointly, your electronic return must also 
authorizing the IRS to call the designee         Child's Return                                    include  your  spouse's  PIN,  last  name, 
to  answer  any  questions  that  may  arise     If  your  child  can't  sign  their  return,  ei- date of birth, IP PIN, if applicable, and 
during  the  processing  of  your  return.       ther parent can sign the child's name in          AGI, if applicable, in order to be consid-
You are also authorizing the designee to:        the  space  provided.  Then,  enter  “By          ered validly signed. Don’t use your AGI 
• Give the IRS any information that              (your  signature),  parent  for  minor            from an amended return (Form 1040-X) 
is missing from your return;                     child.”                                           or a math error correction made by the 
• Call the IRS for information about                                                               IRS. AGI is the amount shown on your 
the processing of your return or the sta-        Requirements for a Paper                          2022 Form 1040 or 1040-SR, line 11. If 
tus of your refund or payment(s);                Return                                            you don’t have your 2022 income tax re-
                                                                                                   turn, call the IRS at 800-908-9946 to get 
• Receive  copies  of  notices  or  tran-        You  must  handwrite  your  signature  on 
                                                                                                   a  free  transcript  of  your  return  or  visit 
scripts  related  to  your  return,  upon  re-   your return if you file it on paper. Digi-
                                                                                                   IRS.gov/Transcript.  (If  you  filed  elec-
quest; and                                       tal,  electronic,  or  typed-font  signatures 
                                                                                                   tronically  last  year,  you,  and  your 
• Respond  to  certain  IRS  notices             are not valid signatures for Forms 1040 
                                                                                                   spouse if filing jointly, may use your pri-
about  math  errors,  offsets,  and  return      or 1040-SR filed on paper.
preparation.                                                                                       or  year  PIN  to  verify  your  identity  in-
You aren't authorizing the designee to           Requirements for an                               stead of your prior year AGI. The prior 
                                                                                                   year PIN is the five-digit PIN you used 
receive  any  refund  check,  bind  you  to      Electronic Return
                                                                                                   to electronically sign your 2022 return.)
anything  (including  any  additional  tax       To  file  your  return  electronically,  you 
liability), or otherwise represent you be-       must sign the return electronically using                 You  can't  use  the  Self-Select 
fore the IRS. If you want to expand the          a  personal  identification  number  (PIN)        !       PIN  method  if  you  are  a 
designee's authorization, see Pub. 947.          and  provide  the  information  described         CAUTION first-time filer under age 16 at 
This authorization will automatically            below.  If  you  are  filing  online  using       the end of 2023.
end  no  later  than  the  due  date  (not       software,  you  must  use  a  Self-Select 
                                                                                                   Practitioner PIN. The Practitioner PIN 
counting  extensions)  for  filing  your         PIN. If you are filing electronically us-
                                                                                                   method allows you to authorize your tax 
2024 tax return. This is April 15, 2025,         ing  a  tax  practitioner,  you  can  use  a 
                                                                                                   practitioner  to  enter  or  generate  your 
for most people.                                 Self-Select PIN or a Practitioner PIN. If 

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PIN. Your electronic return is considered     If  you  are  filing  a  joint  return  and If  your  paid  preparer  is  self-em-
a validly signed return only when it in-      both taxpayers receive an IP PIN, enter     ployed,  then  they  should  check  the 
cludes  your  PIN,  last  name,  date  of     both IP PINs in the spaces provided.        “self-employed” checkbox.
birth, and IP PIN, if applicable. If you're 
filing jointly, your electronic return must   If you need more information, includ-
also  include  your  spouse's  PIN,  last     ing how to retrieve your IP PIN online 
name, date of birth, and IP PIN, if appli-    go to IRS.gov/IPPIN. If you’re unable to    Assemble Your 
cable  in  order  to  be  considered  validly retrieve your IP PIN online, you can call   Return
signed. The practitioner can provide you      800-908-4490.
with details.                                                                             Assemble  any  schedules  and  forms  be-
                                              Phone Number and Email                      hind Form 1040 or 1040-SR in order of 
Form  8453.   You  must  send  in  a  paper 
                                              Address                                     the  “Attachment  Sequence  No.”  shown 
Form 8453 if you have to attach certain 
forms  or  other  documents  that  can't  be  You  have  the  option  of  entering  your  in the upper-right corner of the schedule 
electronically filed. See Form 8453.          phone number and email address in the       or  form.  If  you  have  supporting  state-
                                              spaces provided. There will be no effect    ments, arrange them in the same order as 
                                              on the processing of your return if you     the schedules or forms they support and 
                                              choose  not  to  enter  this  information.  attach them last. File your return, sched-
Identity Protection                           Note that the IRS initiates most contacts   ules, and other attachments on standard 
                                              through  regular  mail  delivered  by  the  size paper. Cutting the paper may cause 
PIN                                                                                       problems  in  processing  your  return. 
                                              United States Postal Service.
        All  taxpayers  are  now  eligible                                                Don’t  attach  correspondence  or  other 
TIP     for  an  Identity  Protection  Per-   For  information  on  how  to  report       items  unless  required  to  do  so.  Attach 
        sonal  Identification  Number         phone  scams  or  unsolicited  emails       Forms  W-2  and  2439  to  Form  1040  or 
(IP  PIN).  For  more  information,  see      claiming to be from the IRS, see Secure     1040-SR. If you received a Form W-2c 
Pub. 5477. To apply for an IP PIN, go to      Your  Tax  Records  From  Identity  Theft,  (a  corrected  Form  W-2),  attach  your 
IRS.gov/IPPIN  and  use  the Get  an  IP      later.                                      original  Forms  W-2  and  any  Forms 
PIN tool.                                                                                 W-2c. Attach Forms W-2G and 1099-R 
                                                                                          to  Form  1040  or  1040-SR  if  tax  was 
If you received an IP PIN from the IRS,                                                   withheld.
enter  it  in  the  IP  PIN  spaces  provided Paid Preparer Must 
next  to  the  space  for  your  occupation.  Sign Your Return
You must correctly enter all six numbers 
of your IP PIN. If you didn't receive an      Generally,  anyone  you  pay  to  prepare 
IP PIN, leave these spaces blank.             your return must sign it and include their 
        New IP PINs are generated ev-         Preparer  Tax  Identification  Number 
                                              (PTIN) in the space provided. The pre-
!       ery year. They will generally be      parer must give you a copy of the return 
CAUTION sent  out  by  mid-January  2024. 
Use this IP PIN on your 2023 return as        for your records. Someone who prepares 
well as any prior-year returns you file in    your  return  but  doesn't  charge  you 
2024.                                         shouldn’t sign your return.

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                                  See the instructions for line 16 to see if you must use the 
2023                                                                                                  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  are  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   2,807  2,587     2,807 2,713
                        $25,300-25,350 taxable income line. Next, they find the column for            25,250 25,300   2,813  2,593     2,813 2,719
                        married filing jointly and read down the column. The amount shown             25,300 25,350   2,819  2,599     2,819 2,725
                                                                                                      25,350 25,400   2,825  2,605     2,825 2,731
                        where  the  taxable  income  line  and  filing  status  column  meet  is 
                        $2,599. 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.

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                                                                                                               2023 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 1,109  1,108     1,109    1,108
5,100      5,150 513    513       513      513    8,100      8,150 813    813       813      813    11,100    11,150 1,115  1,113     1,115    1,113
5,150      5,200 518    518       518      518    8,150      8,200 818    818       818      818    11,150    11,200 1,121  1,118     1,121    1,118
5,200      5,250 523    523       523      523    8,200      8,250 823    823       823      823    11,200    11,250 1,127  1,123     1,127    1,123
5,250      5,300 528    528       528      528    8,250      8,300 828    828       828      828    11,250    11,300 1,133  1,128     1,133    1,128
5,300      5,350 533    533       533      533    8,300      8,350 833    833       833      833    11,300    11,350 1,139  1,133     1,139    1,133
5,350      5,400 538    538       538      538    8,350      8,400 838    838       838      838    11,350    11,400 1,145  1,138     1,145    1,138
5,400      5,450 543    543       543      543    8,400      8,450 843    843       843      843    11,400    11,450 1,151  1,143     1,151    1,143
5,450      5,500 548    548       548      548    8,450      8,500 848    848       848      848    11,450    11,500 1,157  1,148     1,157    1,148
5,500      5,550 553    553       553      553    8,500      8,550 853    853       853      853    11,500    11,550 1,163  1,153     1,163    1,153
5,550      5,600 558    558       558      558    8,550      8,600 858    858       858      858    11,550    11,600 1,169  1,158     1,169    1,158
5,600      5,650 563    563       563      563    8,600      8,650 863    863       863      863    11,600    11,650 1,175  1,163     1,175    1,163
5,650      5,700 568    568       568      568    8,650      8,700 868    868       868      868    11,650    11,700 1,181  1,168     1,181    1,168
5,700      5,750 573    573       573      573    8,700      8,750 873    873       873      873    11,700    11,750 1,187  1,173     1,187    1,173
5,750      5,800 578    578       578      578    8,750      8,800 878    878       878      878    11,750    11,800 1,193  1,178     1,193    1,178
5,800      5,850 583    583       583      583    8,800      8,850 883    883       883      883    11,800    11,850 1,199  1,183     1,199    1,183
5,850      5,900 588    588       588      588    8,850      8,900 888    888       888      888    11,850    11,900 1,205  1,188     1,205    1,188
5,900      5,950 593    593       593      593    8,900      8,950 893    893       893      893    11,900    11,950 1,211  1,193     1,211    1,193
5,950      6,000 598    598       598      598    8,950      9,000 898    898       898      898    11,950    12,000 1,217  1,198     1,217    1,198
                                                                                                                                      (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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                                                                                                                 2023 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 1,223  1,203     1,223    1,203  15,000     15,050 1,583  1,503     1,583    1,503  18,000    18,050 1,943  1,803     1,943    1,849
12,050     12,100 1,229  1,208     1,229    1,208  15,050     15,100 1,589  1,508     1,589    1,508  18,050    18,100 1,949  1,808     1,949    1,855
12,100     12,150 1,235  1,213     1,235    1,213  15,100     15,150 1,595  1,513     1,595    1,513  18,100    18,150 1,955  1,813     1,955    1,861
12,150     12,200 1,241  1,218     1,241    1,218  15,150     15,200 1,601  1,518     1,601    1,518  18,150    18,200 1,961  1,818     1,961    1,867
12,200     12,250 1,247  1,223     1,247    1,223  15,200     15,250 1,607  1,523     1,607    1,523  18,200    18,250 1,967  1,823     1,967    1,873
12,250     12,300 1,253  1,228     1,253    1,228  15,250     15,300 1,613  1,528     1,613    1,528  18,250    18,300 1,973  1,828     1,973    1,879
12,300     12,350 1,259  1,233     1,259    1,233  15,300     15,350 1,619  1,533     1,619    1,533  18,300    18,350 1,979  1,833     1,979    1,885
12,350     12,400 1,265  1,238     1,265    1,238  15,350     15,400 1,625  1,538     1,625    1,538  18,350    18,400 1,985  1,838     1,985    1,891
12,400     12,450 1,271  1,243     1,271    1,243  15,400     15,450 1,631  1,543     1,631    1,543  18,400    18,450 1,991  1,843     1,991    1,897
12,450     12,500 1,277  1,248     1,277    1,248  15,450     15,500 1,637  1,548     1,637    1,548  18,450    18,500 1,997  1,848     1,997    1,903
12,500     12,550 1,283  1,253     1,283    1,253  15,500     15,550 1,643  1,553     1,643    1,553  18,500    18,550 2,003  1,853     2,003    1,909
12,550     12,600 1,289  1,258     1,289    1,258  15,550     15,600 1,649  1,558     1,649    1,558  18,550    18,600 2,009  1,858     2,009    1,915
12,600     12,650 1,295  1,263     1,295    1,263  15,600     15,650 1,655  1,563     1,655    1,563  18,600    18,650 2,015  1,863     2,015    1,921
12,650     12,700 1,301  1,268     1,301    1,268  15,650     15,700 1,661  1,568     1,661    1,568  18,650    18,700 2,021  1,868     2,021    1,927
12,700     12,750 1,307  1,273     1,307    1,273  15,700     15,750 1,667  1,573     1,667    1,573  18,700    18,750 2,027  1,873     2,027    1,933
12,750     12,800 1,313  1,278     1,313    1,278  15,750     15,800 1,673  1,578     1,673    1,579  18,750    18,800 2,033  1,878     2,033    1,939
12,800     12,850 1,319  1,283     1,319    1,283  15,800     15,850 1,679  1,583     1,679    1,585  18,800    18,850 2,039  1,883     2,039    1,945
12,850     12,900 1,325  1,288     1,325    1,288  15,850     15,900 1,685  1,588     1,685    1,591  18,850    18,900 2,045  1,888     2,045    1,951
12,900     12,950 1,331  1,293     1,331    1,293  15,900     15,950 1,691  1,593     1,691    1,597  18,900    18,950 2,051  1,893     2,051    1,957
12,950     13,000 1,337  1,298     1,337    1,298  15,950     16,000 1,697  1,598     1,697    1,603  18,950    19,000 2,057  1,898     2,057    1,963

      13,000                                             16,000                                             19,000
13,000     13,050 1,343  1,303     1,343    1,303  16,000     16,050 1,703  1,603     1,703    1,609  19,000    19,050 2,063  1,903     2,063    1,969
13,050     13,100 1,349  1,308     1,349    1,308  16,050     16,100 1,709  1,608     1,709    1,615  19,050    19,100 2,069  1,908     2,069    1,975
13,100     13,150 1,355  1,313     1,355    1,313  16,100     16,150 1,715  1,613     1,715    1,621  19,100    19,150 2,075  1,913     2,075    1,981
13,150     13,200 1,361  1,318     1,361    1,318  16,150     16,200 1,721  1,618     1,721    1,627  19,150    19,200 2,081  1,918     2,081    1,987
13,200     13,250 1,367  1,323     1,367    1,323  16,200     16,250 1,727  1,623     1,727    1,633  19,200    19,250 2,087  1,923     2,087    1,993
13,250     13,300 1,373  1,328     1,373    1,328  16,250     16,300 1,733  1,628     1,733    1,639  19,250    19,300 2,093  1,928     2,093    1,999
13,300     13,350 1,379  1,333     1,379    1,333  16,300     16,350 1,739  1,633     1,739    1,645  19,300    19,350 2,099  1,933     2,099    2,005
13,350     13,400 1,385  1,338     1,385    1,338  16,350     16,400 1,745  1,638     1,745    1,651  19,350    19,400 2,105  1,938     2,105    2,011
13,400     13,450 1,391  1,343     1,391    1,343  16,400     16,450 1,751  1,643     1,751    1,657  19,400    19,450 2,111  1,943     2,111    2,017
13,450     13,500 1,397  1,348     1,397    1,348  16,450     16,500 1,757  1,648     1,757    1,663  19,450    19,500 2,117  1,948     2,117    2,023
13,500     13,550 1,403  1,353     1,403    1,353  16,500     16,550 1,763  1,653     1,763    1,669  19,500    19,550 2,123  1,953     2,123    2,029
13,550     13,600 1,409  1,358     1,409    1,358  16,550     16,600 1,769  1,658     1,769    1,675  19,550    19,600 2,129  1,958     2,129    2,035
13,600     13,650 1,415  1,363     1,415    1,363  16,600     16,650 1,775  1,663     1,775    1,681  19,600    19,650 2,135  1,963     2,135    2,041
13,650     13,700 1,421  1,368     1,421    1,368  16,650     16,700 1,781  1,668     1,781    1,687  19,650    19,700 2,141  1,968     2,141    2,047
13,700     13,750 1,427  1,373     1,427    1,373  16,700     16,750 1,787  1,673     1,787    1,693  19,700    19,750 2,147  1,973     2,147    2,053
13,750     13,800 1,433  1,378     1,433    1,378  16,750     16,800 1,793  1,678     1,793    1,699  19,750    19,800 2,153  1,978     2,153    2,059
13,800     13,850 1,439  1,383     1,439    1,383  16,800     16,850 1,799  1,683     1,799    1,705  19,800    19,850 2,159  1,983     2,159    2,065
13,850     13,900 1,445  1,388     1,445    1,388  16,850     16,900 1,805  1,688     1,805    1,711  19,850    19,900 2,165  1,988     2,165    2,071
13,900     13,950 1,451  1,393     1,451    1,393  16,900     16,950 1,811  1,693     1,811    1,717  19,900    19,950 2,171  1,993     2,171    2,077
13,950     14,000 1,457  1,398     1,457    1,398  16,950     17,000 1,817  1,698     1,817    1,723  19,950    20,000 2,177  1,998     2,177    2,083

      14,000                                             17,000                                             20,000
14,000     14,050 1,463  1,403     1,463    1,403  17,000     17,050 1,823  1,703     1,823    1,729  20,000    20,050 2,183  2,003     2,183    2,089
14,050     14,100 1,469  1,408     1,469    1,408  17,050     17,100 1,829  1,708     1,829    1,735  20,050    20,100 2,189  2,008     2,189    2,095
14,100     14,150 1,475  1,413     1,475    1,413  17,100     17,150 1,835  1,713     1,835    1,741  20,100    20,150 2,195  2,013     2,195    2,101
14,150     14,200 1,481  1,418     1,481    1,418  17,150     17,200 1,841  1,718     1,841    1,747  20,150    20,200 2,201  2,018     2,201    2,107
14,200     14,250 1,487  1,423     1,487    1,423  17,200     17,250 1,847  1,723     1,847    1,753  20,200    20,250 2,207  2,023     2,207    2,113
14,250     14,300 1,493  1,428     1,493    1,428  17,250     17,300 1,853  1,728     1,853    1,759  20,250    20,300 2,213  2,028     2,213    2,119
14,300     14,350 1,499  1,433     1,499    1,433  17,300     17,350 1,859  1,733     1,859    1,765  20,300    20,350 2,219  2,033     2,219    2,125
14,350     14,400 1,505  1,438     1,505    1,438  17,350     17,400 1,865  1,738     1,865    1,771  20,350    20,400 2,225  2,038     2,225    2,131
14,400     14,450 1,511  1,443     1,511    1,443  17,400     17,450 1,871  1,743     1,871    1,777  20,400    20,450 2,231  2,043     2,231    2,137
14,450     14,500 1,517  1,448     1,517    1,448  17,450     17,500 1,877  1,748     1,877    1,783  20,450    20,500 2,237  2,048     2,237    2,143
14,500     14,550 1,523  1,453     1,523    1,453  17,500     17,550 1,883  1,753     1,883    1,789  20,500    20,550 2,243  2,053     2,243    2,149
14,550     14,600 1,529  1,458     1,529    1,458  17,550     17,600 1,889  1,758     1,889    1,795  20,550    20,600 2,249  2,058     2,249    2,155
14,600     14,650 1,535  1,463     1,535    1,463  17,600     17,650 1,895  1,763     1,895    1,801  20,600    20,650 2,255  2,063     2,255    2,161
14,650     14,700 1,541  1,468     1,541    1,468  17,650     17,700 1,901  1,768     1,901    1,807  20,650    20,700 2,261  2,068     2,261    2,167
14,700     14,750 1,547  1,473     1,547    1,473  17,700     17,750 1,907  1,773     1,907    1,813  20,700    20,750 2,267  2,073     2,267    2,173
14,750     14,800 1,553  1,478     1,553    1,478  17,750     17,800 1,913  1,778     1,913    1,819  20,750    20,800 2,273  2,078     2,273    2,179
14,800     14,850 1,559  1,483     1,559    1,483  17,800     17,850 1,919  1,783     1,919    1,825  20,800    20,850 2,279  2,083     2,279    2,185
14,850     14,900 1,565  1,488     1,565    1,488  17,850     17,900 1,925  1,788     1,925    1,831  20,850    20,900 2,285  2,088     2,285    2,191
14,900     14,950 1,571  1,493     1,571    1,493  17,900     17,950 1,931  1,793     1,931    1,837  20,900    20,950 2,291  2,093     2,291    2,197
14,950     15,000 1,577  1,498     1,577    1,498  17,950     18,000 1,937  1,798     1,937    1,843  20,950    21,000 2,297  2,098     2,297    2,203
                                                                                                                                        (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.

                                                                                                                 2023 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 2,303  2,103     2,303    2,209  24,000     24,050 2,663  2,443     2,663    2,569  27,000    27,050 3,023  2,803     3,023    2,929
21,050     21,100 2,309  2,108     2,309    2,215  24,050     24,100 2,669  2,449     2,669    2,575  27,050    27,100 3,029  2,809     3,029    2,935
21,100     21,150 2,315  2,113     2,315    2,221  24,100     24,150 2,675  2,455     2,675    2,581  27,100    27,150 3,035  2,815     3,035    2,941
21,150     21,200 2,321  2,118     2,321    2,227  24,150     24,200 2,681  2,461     2,681    2,587  27,150    27,200 3,041  2,821     3,041    2,947
21,200     21,250 2,327  2,123     2,327    2,233  24,200     24,250 2,687  2,467     2,687    2,593  27,200    27,250 3,047  2,827     3,047    2,953
21,250     21,300 2,333  2,128     2,333    2,239  24,250     24,300 2,693  2,473     2,693    2,599  27,250    27,300 3,053  2,833     3,053    2,959
21,300     21,350 2,339  2,133     2,339    2,245  24,300     24,350 2,699  2,479     2,699    2,605  27,300    27,350 3,059  2,839     3,059    2,965
21,350     21,400 2,345  2,138     2,345    2,251  24,350     24,400 2,705  2,485     2,705    2,611  27,350    27,400 3,065  2,845     3,065    2,971
21,400     21,450 2,351  2,143     2,351    2,257  24,400     24,450 2,711  2,491     2,711    2,617  27,400    27,450 3,071  2,851     3,071    2,977
21,450     21,500 2,357  2,148     2,357    2,263  24,450     24,500 2,717  2,497     2,717    2,623  27,450    27,500 3,077  2,857     3,077    2,983
21,500     21,550 2,363  2,153     2,363    2,269  24,500     24,550 2,723  2,503     2,723    2,629  27,500    27,550 3,083  2,863     3,083    2,989
21,550     21,600 2,369  2,158     2,369    2,275  24,550     24,600 2,729  2,509     2,729    2,635  27,550    27,600 3,089  2,869     3,089    2,995
21,600     21,650 2,375  2,163     2,375    2,281  24,600     24,650 2,735  2,515     2,735    2,641  27,600    27,650 3,095  2,875     3,095    3,001
21,650     21,700 2,381  2,168     2,381    2,287  24,650     24,700 2,741  2,521     2,741    2,647  27,650    27,700 3,101  2,881     3,101    3,007
21,700     21,750 2,387  2,173     2,387    2,293  24,700     24,750 2,747  2,527     2,747    2,653  27,700    27,750 3,107  2,887     3,107    3,013
21,750     21,800 2,393  2,178     2,393    2,299  24,750     24,800 2,753  2,533     2,753    2,659  27,750    27,800 3,113  2,893     3,113    3,019
21,800     21,850 2,399  2,183     2,399    2,305  24,800     24,850 2,759  2,539     2,759    2,665  27,800    27,850 3,119  2,899     3,119    3,025
21,850     21,900 2,405  2,188     2,405    2,311  24,850     24,900 2,765  2,545     2,765    2,671  27,850    27,900 3,125  2,905     3,125    3,031
21,900     21,950 2,411  2,193     2,411    2,317  24,900     24,950 2,771  2,551     2,771    2,677  27,900    27,950 3,131  2,911     3,131    3,037
21,950     22,000 2,417  2,198     2,417    2,323  24,950     25,000 2,777  2,557     2,777    2,683  27,950    28,000 3,137  2,917     3,137    3,043

      22,000                                             25,000                                             28,000
22,000     22,050 2,423  2,203     2,423    2,329  25,000     25,050 2,783  2,563     2,783    2,689  28,000    28,050 3,143  2,923     3,143    3,049
22,050     22,100 2,429  2,209     2,429    2,335  25,050     25,100 2,789  2,569     2,789    2,695  28,050    28,100 3,149  2,929     3,149    3,055
22,100     22,150 2,435  2,215     2,435    2,341  25,100     25,150 2,795  2,575     2,795    2,701  28,100    28,150 3,155  2,935     3,155    3,061
22,150     22,200 2,441  2,221     2,441    2,347  25,150     25,200 2,801  2,581     2,801    2,707  28,150    28,200 3,161  2,941     3,161    3,067
22,200     22,250 2,447  2,227     2,447    2,353  25,200     25,250 2,807  2,587     2,807    2,713  28,200    28,250 3,167  2,947     3,167    3,073
22,250     22,300 2,453  2,233     2,453    2,359  25,250     25,300 2,813  2,593     2,813    2,719  28,250    28,300 3,173  2,953     3,173    3,079
22,300     22,350 2,459  2,239     2,459    2,365  25,300     25,350 2,819  2,599     2,819    2,725  28,300    28,350 3,179  2,959     3,179    3,085
22,350     22,400 2,465  2,245     2,465    2,371  25,350     25,400 2,825  2,605     2,825    2,731  28,350    28,400 3,185  2,965     3,185    3,091
22,400     22,450 2,471  2,251     2,471    2,377  25,400     25,450 2,831  2,611     2,831    2,737  28,400    28,450 3,191  2,971     3,191    3,097
22,450     22,500 2,477  2,257     2,477    2,383  25,450     25,500 2,837  2,617     2,837    2,743  28,450    28,500 3,197  2,977     3,197    3,103
22,500     22,550 2,483  2,263     2,483    2,389  25,500     25,550 2,843  2,623     2,843    2,749  28,500    28,550 3,203  2,983     3,203    3,109
22,550     22,600 2,489  2,269     2,489    2,395  25,550     25,600 2,849  2,629     2,849    2,755  28,550    28,600 3,209  2,989     3,209    3,115
22,600     22,650 2,495  2,275     2,495    2,401  25,600     25,650 2,855  2,635     2,855    2,761  28,600    28,650 3,215  2,995     3,215    3,121
22,650     22,700 2,501  2,281     2,501    2,407  25,650     25,700 2,861  2,641     2,861    2,767  28,650    28,700 3,221  3,001     3,221    3,127
22,700     22,750 2,507  2,287     2,507    2,413  25,700     25,750 2,867  2,647     2,867    2,773  28,700    28,750 3,227  3,007     3,227    3,133
22,750     22,800 2,513  2,293     2,513    2,419  25,750     25,800 2,873  2,653     2,873    2,779  28,750    28,800 3,233  3,013     3,233    3,139
22,800     22,850 2,519  2,299     2,519    2,425  25,800     25,850 2,879  2,659     2,879    2,785  28,800    28,850 3,239  3,019     3,239    3,145
22,850     22,900 2,525  2,305     2,525    2,431  25,850     25,900 2,885  2,665     2,885    2,791  28,850    28,900 3,245  3,025     3,245    3,151
22,900     22,950 2,531  2,311     2,531    2,437  25,900     25,950 2,891  2,671     2,891    2,797  28,900    28,950 3,251  3,031     3,251    3,157
22,950     23,000 2,537  2,317     2,537    2,443  25,950     26,000 2,897  2,677     2,897    2,803  28,950    29,000 3,257  3,037     3,257    3,163

      23,000                                             26,000                                             29,000
23,000     23,050 2,543  2,323     2,543    2,449  26,000     26,050 2,903  2,683     2,903    2,809  29,000    29,050 3,263  3,043     3,263    3,169
23,050     23,100 2,549  2,329     2,549    2,455  26,050     26,100 2,909  2,689     2,909    2,815  29,050    29,100 3,269  3,049     3,269    3,175
23,100     23,150 2,555  2,335     2,555    2,461  26,100     26,150 2,915  2,695     2,915    2,821  29,100    29,150 3,275  3,055     3,275    3,181
23,150     23,200 2,561  2,341     2,561    2,467  26,150     26,200 2,921  2,701     2,921    2,827  29,150    29,200 3,281  3,061     3,281    3,187
23,200     23,250 2,567  2,347     2,567    2,473  26,200     26,250 2,927  2,707     2,927    2,833  29,200    29,250 3,287  3,067     3,287    3,193
23,250     23,300 2,573  2,353     2,573    2,479  26,250     26,300 2,933  2,713     2,933    2,839  29,250    29,300 3,293  3,073     3,293    3,199
23,300     23,350 2,579  2,359     2,579    2,485  26,300     26,350 2,939  2,719     2,939    2,845  29,300    29,350 3,299  3,079     3,299    3,205
23,350     23,400 2,585  2,365     2,585    2,491  26,350     26,400 2,945  2,725     2,945    2,851  29,350    29,400 3,305  3,085     3,305    3,211
23,400     23,450 2,591  2,371     2,591    2,497  26,400     26,450 2,951  2,731     2,951    2,857  29,400    29,450 3,311  3,091     3,311    3,217
23,450     23,500 2,597  2,377     2,597    2,503  26,450     26,500 2,957  2,737     2,957    2,863  29,450    29,500 3,317  3,097     3,317    3,223
23,500     23,550 2,603  2,383     2,603    2,509  26,500     26,550 2,963  2,743     2,963    2,869  29,500    29,550 3,323  3,103     3,323    3,229
23,550     23,600 2,609  2,389     2,609    2,515  26,550     26,600 2,969  2,749     2,969    2,875  29,550    29,600 3,329  3,109     3,329    3,235
23,600     23,650 2,615  2,395     2,615    2,521  26,600     26,650 2,975  2,755     2,975    2,881  29,600    29,650 3,335  3,115     3,335    3,241
23,650     23,700 2,621  2,401     2,621    2,527  26,650     26,700 2,981  2,761     2,981    2,887  29,650    29,700 3,341  3,121     3,341    3,247
23,700     23,750 2,627  2,407     2,627    2,533  26,700     26,750 2,987  2,767     2,987    2,893  29,700    29,750 3,347  3,127     3,347    3,253
23,750     23,800 2,633  2,413     2,633    2,539  26,750     26,800 2,993  2,773     2,993    2,899  29,750    29,800 3,353  3,133     3,353    3,259
23,800     23,850 2,639  2,419     2,639    2,545  26,800     26,850 2,999  2,779     2,999    2,905  29,800    29,850 3,359  3,139     3,359    3,265
23,850     23,900 2,645  2,425     2,645    2,551  26,850     26,900 3,005  2,785     3,005    2,911  29,850    29,900 3,365  3,145     3,365    3,271
23,900     23,950 2,651  2,431     2,651    2,557  26,900     26,950 3,011  2,791     3,011    2,917  29,900    29,950 3,371  3,151     3,371    3,277
23,950     24,000 2,657  2,437     2,657    2,563  26,950     27,000 3,017  2,797     3,017    2,923  29,950    30,000 3,377  3,157     3,377    3,283
                                                                                                                                        (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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                                                                                                                 2023 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 3,383  3,163     3,383    3,289  33,000     33,050 3,743  3,523     3,743    3,649  36,000    36,050 4,103  3,883     4,103    4,009
30,050     30,100 3,389  3,169     3,389    3,295  33,050     33,100 3,749  3,529     3,749    3,655  36,050    36,100 4,109  3,889     4,109    4,015
30,100     30,150 3,395  3,175     3,395    3,301  33,100     33,150 3,755  3,535     3,755    3,661  36,100    36,150 4,115  3,895     4,115    4,021
30,150     30,200 3,401  3,181     3,401    3,307  33,150     33,200 3,761  3,541     3,761    3,667  36,150    36,200 4,121  3,901     4,121    4,027
30,200     30,250 3,407  3,187     3,407    3,313  33,200     33,250 3,767  3,547     3,767    3,673  36,200    36,250 4,127  3,907     4,127    4,033
30,250     30,300 3,413  3,193     3,413    3,319  33,250     33,300 3,773  3,553     3,773    3,679  36,250    36,300 4,133  3,913     4,133    4,039
30,300     30,350 3,419  3,199     3,419    3,325  33,300     33,350 3,779  3,559     3,779    3,685  36,300    36,350 4,139  3,919     4,139    4,045
30,350     30,400 3,425  3,205     3,425    3,331  33,350     33,400 3,785  3,565     3,785    3,691  36,350    36,400 4,145  3,925     4,145    4,051
30,400     30,450 3,431  3,211     3,431    3,337  33,400     33,450 3,791  3,571     3,791    3,697  36,400    36,450 4,151  3,931     4,151    4,057
30,450     30,500 3,437  3,217     3,437    3,343  33,450     33,500 3,797  3,577     3,797    3,703  36,450    36,500 4,157  3,937     4,157    4,063
30,500     30,550 3,443  3,223     3,443    3,349  33,500     33,550 3,803  3,583     3,803    3,709  36,500    36,550 4,163  3,943     4,163    4,069
30,550     30,600 3,449  3,229     3,449    3,355  33,550     33,600 3,809  3,589     3,809    3,715  36,550    36,600 4,169  3,949     4,169    4,075
30,600     30,650 3,455  3,235     3,455    3,361  33,600     33,650 3,815  3,595     3,815    3,721  36,600    36,650 4,175  3,955     4,175    4,081
30,650     30,700 3,461  3,241     3,461    3,367  33,650     33,700 3,821  3,601     3,821    3,727  36,650    36,700 4,181  3,961     4,181    4,087
30,700     30,750 3,467  3,247     3,467    3,373  33,700     33,750 3,827  3,607     3,827    3,733  36,700    36,750 4,187  3,967     4,187    4,093
30,750     30,800 3,473  3,253     3,473    3,379  33,750     33,800 3,833  3,613     3,833    3,739  36,750    36,800 4,193  3,973     4,193    4,099
30,800     30,850 3,479  3,259     3,479    3,385  33,800     33,850 3,839  3,619     3,839    3,745  36,800    36,850 4,199  3,979     4,199    4,105
30,850     30,900 3,485  3,265     3,485    3,391  33,850     33,900 3,845  3,625     3,845    3,751  36,850    36,900 4,205  3,985     4,205    4,111
30,900     30,950 3,491  3,271     3,491    3,397  33,900     33,950 3,851  3,631     3,851    3,757  36,900    36,950 4,211  3,991     4,211    4,117
30,950     31,000 3,497  3,277     3,497    3,403  33,950     34,000 3,857  3,637     3,857    3,763  36,950    37,000 4,217  3,997     4,217    4,123

      31,000                                             34,000                                             37,000
31,000     31,050 3,503  3,283     3,503    3,409  34,000     34,050 3,863  3,643     3,863    3,769  37,000    37,050 4,223  4,003     4,223    4,129
31,050     31,100 3,509  3,289     3,509    3,415  34,050     34,100 3,869  3,649     3,869    3,775  37,050    37,100 4,229  4,009     4,229    4,135
31,100     31,150 3,515  3,295     3,515    3,421  34,100     34,150 3,875  3,655     3,875    3,781  37,100    37,150 4,235  4,015     4,235    4,141
31,150     31,200 3,521  3,301     3,521    3,427  34,150     34,200 3,881  3,661     3,881    3,787  37,150    37,200 4,241  4,021     4,241    4,147
31,200     31,250 3,527  3,307     3,527    3,433  34,200     34,250 3,887  3,667     3,887    3,793  37,200    37,250 4,247  4,027     4,247    4,153
31,250     31,300 3,533  3,313     3,533    3,439  34,250     34,300 3,893  3,673     3,893    3,799  37,250    37,300 4,253  4,033     4,253    4,159
31,300     31,350 3,539  3,319     3,539    3,445  34,300     34,350 3,899  3,679     3,899    3,805  37,300    37,350 4,259  4,039     4,259    4,165
31,350     31,400 3,545  3,325     3,545    3,451  34,350     34,400 3,905  3,685     3,905    3,811  37,350    37,400 4,265  4,045     4,265    4,171
31,400     31,450 3,551  3,331     3,551    3,457  34,400     34,450 3,911  3,691     3,911    3,817  37,400    37,450 4,271  4,051     4,271    4,177
31,450     31,500 3,557  3,337     3,557    3,463  34,450     34,500 3,917  3,697     3,917    3,823  37,450    37,500 4,277  4,057     4,277    4,183
31,500     31,550 3,563  3,343     3,563    3,469  34,500     34,550 3,923  3,703     3,923    3,829  37,500    37,550 4,283  4,063     4,283    4,189
31,550     31,600 3,569  3,349     3,569    3,475  34,550     34,600 3,929  3,709     3,929    3,835  37,550    37,600 4,289  4,069     4,289    4,195
31,600     31,650 3,575  3,355     3,575    3,481  34,600     34,650 3,935  3,715     3,935    3,841  37,600    37,650 4,295  4,075     4,295    4,201
31,650     31,700 3,581  3,361     3,581    3,487  34,650     34,700 3,941  3,721     3,941    3,847  37,650    37,700 4,301  4,081     4,301    4,207
31,700     31,750 3,587  3,367     3,587    3,493  34,700     34,750 3,947  3,727     3,947    3,853  37,700    37,750 4,307  4,087     4,307    4,213
31,750     31,800 3,593  3,373     3,593    3,499  34,750     34,800 3,953  3,733     3,953    3,859  37,750    37,800 4,313  4,093     4,313    4,219
31,800     31,850 3,599  3,379     3,599    3,505  34,800     34,850 3,959  3,739     3,959    3,865  37,800    37,850 4,319  4,099     4,319    4,225
31,850     31,900 3,605  3,385     3,605    3,511  34,850     34,900 3,965  3,745     3,965    3,871  37,850    37,900 4,325  4,105     4,325    4,231
31,900     31,950 3,611  3,391     3,611    3,517  34,900     34,950 3,971  3,751     3,971    3,877  37,900    37,950 4,331  4,111     4,331    4,237
31,950     32,000 3,617  3,397     3,617    3,523  34,950     35,000 3,977  3,757     3,977    3,883  37,950    38,000 4,337  4,117     4,337    4,243

      32,000                                             35,000                                             38,000
32,000     32,050 3,623  3,403     3,623    3,529  35,000     35,050 3,983  3,763     3,983    3,889  38,000    38,050 4,343  4,123     4,343    4,249
32,050     32,100 3,629  3,409     3,629    3,535  35,050     35,100 3,989  3,769     3,989    3,895  38,050    38,100 4,349  4,129     4,349    4,255
32,100     32,150 3,635  3,415     3,635    3,541  35,100     35,150 3,995  3,775     3,995    3,901  38,100    38,150 4,355  4,135     4,355    4,261
32,150     32,200 3,641  3,421     3,641    3,547  35,150     35,200 4,001  3,781     4,001    3,907  38,150    38,200 4,361  4,141     4,361    4,267
32,200     32,250 3,647  3,427     3,647    3,553  35,200     35,250 4,007  3,787     4,007    3,913  38,200    38,250 4,367  4,147     4,367    4,273
32,250     32,300 3,653  3,433     3,653    3,559  35,250     35,300 4,013  3,793     4,013    3,919  38,250    38,300 4,373  4,153     4,373    4,279
32,300     32,350 3,659  3,439     3,659    3,565  35,300     35,350 4,019  3,799     4,019    3,925  38,300    38,350 4,379  4,159     4,379    4,285
32,350     32,400 3,665  3,445     3,665    3,571  35,350     35,400 4,025  3,805     4,025    3,931  38,350    38,400 4,385  4,165     4,385    4,291
32,400     32,450 3,671  3,451     3,671    3,577  35,400     35,450 4,031  3,811     4,031    3,937  38,400    38,450 4,391  4,171     4,391    4,297
32,450     32,500 3,677  3,457     3,677    3,583  35,450     35,500 4,037  3,817     4,037    3,943  38,450    38,500 4,397  4,177     4,397    4,303
32,500     32,550 3,683  3,463     3,683    3,589  35,500     35,550 4,043  3,823     4,043    3,949  38,500    38,550 4,403  4,183     4,403    4,309
32,550     32,600 3,689  3,469     3,689    3,595  35,550     35,600 4,049  3,829     4,049    3,955  38,550    38,600 4,409  4,189     4,409    4,315
32,600     32,650 3,695  3,475     3,695    3,601  35,600     35,650 4,055  3,835     4,055    3,961  38,600    38,650 4,415  4,195     4,415    4,321
32,650     32,700 3,701  3,481     3,701    3,607  35,650     35,700 4,061  3,841     4,061    3,967  38,650    38,700 4,421  4,201     4,421    4,327
32,700     32,750 3,707  3,487     3,707    3,613  35,700     35,750 4,067  3,847     4,067    3,973  38,700    38,750 4,427  4,207     4,427    4,333
32,750     32,800 3,713  3,493     3,713    3,619  35,750     35,800 4,073  3,853     4,073    3,979  38,750    38,800 4,433  4,213     4,433    4,339
32,800     32,850 3,719  3,499     3,719    3,625  35,800     35,850 4,079  3,859     4,079    3,985  38,800    38,850 4,439  4,219     4,439    4,345
32,850     32,900 3,725  3,505     3,725    3,631  35,850     35,900 4,085  3,865     4,085    3,991  38,850    38,900 4,445  4,225     4,445    4,351
32,900     32,950 3,731  3,511     3,731    3,637  35,900     35,950 4,091  3,871     4,091    3,997  38,900    38,950 4,451  4,231     4,451    4,357
32,950     33,000 3,737  3,517     3,737    3,643  35,950     36,000 4,097  3,877     4,097    4,003  38,950    39,000 4,457  4,237     4,457    4,363
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

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

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

                                                                                                                 2023 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 4,463  4,243     4,463    4,369  42,000     42,050 4,823  4,603     4,823    4,729  45,000    45,050 5,213  4,963     5,213    5,089
39,050     39,100 4,469  4,249     4,469    4,375  42,050     42,100 4,829  4,609     4,829    4,735  45,050    45,100 5,224  4,969     5,224    5,095
39,100     39,150 4,475  4,255     4,475    4,381  42,100     42,150 4,835  4,615     4,835    4,741  45,100    45,150 5,235  4,975     5,235    5,101
39,150     39,200 4,481  4,261     4,481    4,387  42,150     42,200 4,841  4,621     4,841    4,747  45,150    45,200 5,246  4,981     5,246    5,107
39,200     39,250 4,487  4,267     4,487    4,393  42,200     42,250 4,847  4,627     4,847    4,753  45,200    45,250 5,257  4,987     5,257    5,113
39,250     39,300 4,493  4,273     4,493    4,399  42,250     42,300 4,853  4,633     4,853    4,759  45,250    45,300 5,268  4,993     5,268    5,119
39,300     39,350 4,499  4,279     4,499    4,405  42,300     42,350 4,859  4,639     4,859    4,765  45,300    45,350 5,279  4,999     5,279    5,125
39,350     39,400 4,505  4,285     4,505    4,411  42,350     42,400 4,865  4,645     4,865    4,771  45,350    45,400 5,290  5,005     5,290    5,131
39,400     39,450 4,511  4,291     4,511    4,417  42,400     42,450 4,871  4,651     4,871    4,777  45,400    45,450 5,301  5,011     5,301    5,137
39,450     39,500 4,517  4,297     4,517    4,423  42,450     42,500 4,877  4,657     4,877    4,783  45,450    45,500 5,312  5,017     5,312    5,143
39,500     39,550 4,523  4,303     4,523    4,429  42,500     42,550 4,883  4,663     4,883    4,789  45,500    45,550 5,323  5,023     5,323    5,149
39,550     39,600 4,529  4,309     4,529    4,435  42,550     42,600 4,889  4,669     4,889    4,795  45,550    45,600 5,334  5,029     5,334    5,155
39,600     39,650 4,535  4,315     4,535    4,441  42,600     42,650 4,895  4,675     4,895    4,801  45,600    45,650 5,345  5,035     5,345    5,161
39,650     39,700 4,541  4,321     4,541    4,447  42,650     42,700 4,901  4,681     4,901    4,807  45,650    45,700 5,356  5,041     5,356    5,167
39,700     39,750 4,547  4,327     4,547    4,453  42,700     42,750 4,907  4,687     4,907    4,813  45,700    45,750 5,367  5,047     5,367    5,173
39,750     39,800 4,553  4,333     4,553    4,459  42,750     42,800 4,913  4,693     4,913    4,819  45,750    45,800 5,378  5,053     5,378    5,179
39,800     39,850 4,559  4,339     4,559    4,465  42,800     42,850 4,919  4,699     4,919    4,825  45,800    45,850 5,389  5,059     5,389    5,185
39,850     39,900 4,565  4,345     4,565    4,471  42,850     42,900 4,925  4,705     4,925    4,831  45,850    45,900 5,400  5,065     5,400    5,191
39,900     39,950 4,571  4,351     4,571    4,477  42,900     42,950 4,931  4,711     4,931    4,837  45,900    45,950 5,411  5,071     5,411    5,197
39,950     40,000 4,577  4,357     4,577    4,483  42,950     43,000 4,937  4,717     4,937    4,843  45,950    46,000 5,422  5,077     5,422    5,203

      40,000                                             43,000                                             46,000
40,000     40,050 4,583  4,363     4,583    4,489  43,000     43,050 4,943  4,723     4,943    4,849  46,000    46,050 5,433  5,083     5,433    5,209
40,050     40,100 4,589  4,369     4,589    4,495  43,050     43,100 4,949  4,729     4,949    4,855  46,050    46,100 5,444  5,089     5,444    5,215
40,100     40,150 4,595  4,375     4,595    4,501  43,100     43,150 4,955  4,735     4,955    4,861  46,100    46,150 5,455  5,095     5,455    5,221
40,150     40,200 4,601  4,381     4,601    4,507  43,150     43,200 4,961  4,741     4,961    4,867  46,150    46,200 5,466  5,101     5,466    5,227
40,200     40,250 4,607  4,387     4,607    4,513  43,200     43,250 4,967  4,747     4,967    4,873  46,200    46,250 5,477  5,107     5,477    5,233
40,250     40,300 4,613  4,393     4,613    4,519  43,250     43,300 4,973  4,753     4,973    4,879  46,250    46,300 5,488  5,113     5,488    5,239
40,300     40,350 4,619  4,399     4,619    4,525  43,300     43,350 4,979  4,759     4,979    4,885  46,300    46,350 5,499  5,119     5,499    5,245
40,350     40,400 4,625  4,405     4,625    4,531  43,350     43,400 4,985  4,765     4,985    4,891  46,350    46,400 5,510  5,125     5,510    5,251
40,400     40,450 4,631  4,411     4,631    4,537  43,400     43,450 4,991  4,771     4,991    4,897  46,400    46,450 5,521  5,131     5,521    5,257
40,450     40,500 4,637  4,417     4,637    4,543  43,450     43,500 4,997  4,777     4,997    4,903  46,450    46,500 5,532  5,137     5,532    5,263
40,500     40,550 4,643  4,423     4,643    4,549  43,500     43,550 5,003  4,783     5,003    4,909  46,500    46,550 5,543  5,143     5,543    5,269
40,550     40,600 4,649  4,429     4,649    4,555  43,550     43,600 5,009  4,789     5,009    4,915  46,550    46,600 5,554  5,149     5,554    5,275
40,600     40,650 4,655  4,435     4,655    4,561  43,600     43,650 5,015  4,795     5,015    4,921  46,600    46,650 5,565  5,155     5,565    5,281
40,650     40,700 4,661  4,441     4,661    4,567  43,650     43,700 5,021  4,801     5,021    4,927  46,650    46,700 5,576  5,161     5,576    5,287
40,700     40,750 4,667  4,447     4,667    4,573  43,700     43,750 5,027  4,807     5,027    4,933  46,700    46,750 5,587  5,167     5,587    5,293
40,750     40,800 4,673  4,453     4,673    4,579  43,750     43,800 5,033  4,813     5,033    4,939  46,750    46,800 5,598  5,173     5,598    5,299
40,800     40,850 4,679  4,459     4,679    4,585  43,800     43,850 5,039  4,819     5,039    4,945  46,800    46,850 5,609  5,179     5,609    5,305
40,850     40,900 4,685  4,465     4,685    4,591  43,850     43,900 5,045  4,825     5,045    4,951  46,850    46,900 5,620  5,185     5,620    5,311
40,900     40,950 4,691  4,471     4,691    4,597  43,900     43,950 5,051  4,831     5,051    4,957  46,900    46,950 5,631  5,191     5,631    5,317
40,950     41,000 4,697  4,477     4,697    4,603  43,950     44,000 5,057  4,837     5,057    4,963  46,950    47,000 5,642  5,197     5,642    5,323

      41,000                                             44,000                                             47,000
41,000     41,050 4,703  4,483     4,703    4,609  44,000     44,050 5,063  4,843     5,063    4,969  47,000    47,050 5,653  5,203     5,653    5,329
41,050     41,100 4,709  4,489     4,709    4,615  44,050     44,100 5,069  4,849     5,069    4,975  47,050    47,100 5,664  5,209     5,664    5,335
41,100     41,150 4,715  4,495     4,715    4,621  44,100     44,150 5,075  4,855     5,075    4,981  47,100    47,150 5,675  5,215     5,675    5,341
41,150     41,200 4,721  4,501     4,721    4,627  44,150     44,200 5,081  4,861     5,081    4,987  47,150    47,200 5,686  5,221     5,686    5,347
41,200     41,250 4,727  4,507     4,727    4,633  44,200     44,250 5,087  4,867     5,087    4,993  47,200    47,250 5,697  5,227     5,697    5,353
41,250     41,300 4,733  4,513     4,733    4,639  44,250     44,300 5,093  4,873     5,093    4,999  47,250    47,300 5,708  5,233     5,708    5,359
41,300     41,350 4,739  4,519     4,739    4,645  44,300     44,350 5,099  4,879     5,099    5,005  47,300    47,350 5,719  5,239     5,719    5,365
41,350     41,400 4,745  4,525     4,745    4,651  44,350     44,400 5,105  4,885     5,105    5,011  47,350    47,400 5,730  5,245     5,730    5,371
41,400     41,450 4,751  4,531     4,751    4,657  44,400     44,450 5,111  4,891     5,111    5,017  47,400    47,450 5,741  5,251     5,741    5,377
41,450     41,500 4,757  4,537     4,757    4,663  44,450     44,500 5,117  4,897     5,117    5,023  47,450    47,500 5,752  5,257     5,752    5,383
41,500     41,550 4,763  4,543     4,763    4,669  44,500     44,550 5,123  4,903     5,123    5,029  47,500    47,550 5,763  5,263     5,763    5,389
41,550     41,600 4,769  4,549     4,769    4,675  44,550     44,600 5,129  4,909     5,129    5,035  47,550    47,600 5,774  5,269     5,774    5,395
41,600     41,650 4,775  4,555     4,775    4,681  44,600     44,650 5,135  4,915     5,135    5,041  47,600    47,650 5,785  5,275     5,785    5,401
41,650     41,700 4,781  4,561     4,781    4,687  44,650     44,700 5,141  4,921     5,141    5,047  47,650    47,700 5,796  5,281     5,796    5,407
41,700     41,750 4,787  4,567     4,787    4,693  44,700     44,750 5,147  4,927     5,147    5,053  47,700    47,750 5,807  5,287     5,807    5,413
41,750     41,800 4,793  4,573     4,793    4,699  44,750     44,800 5,158  4,933     5,158    5,059  47,750    47,800 5,818  5,293     5,818    5,419
41,800     41,850 4,799  4,579     4,799    4,705  44,800     44,850 5,169  4,939     5,169    5,065  47,800    47,850 5,829  5,299     5,829    5,425
41,850     41,900 4,805  4,585     4,805    4,711  44,850     44,900 5,180  4,945     5,180    5,071  47,850    47,900 5,840  5,305     5,840    5,431
41,900     41,950 4,811  4,591     4,811    4,717  44,900     44,950 5,191  4,951     5,191    5,077  47,900    47,950 5,851  5,311     5,851    5,437
41,950     42,000 4,817  4,597     4,817    4,723  44,950     45,000 5,202  4,957     5,202    5,083  47,950    48,000 5,862  5,317     5,862    5,443
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

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

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                                                                                                                 2023 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 5,873  5,323     5,873    5,449  51,000     51,050 6,533  5,683     6,533    5,809  54,000    54,050 7,193  6,043     7,193    6,169
48,050     48,100 5,884  5,329     5,884    5,455  51,050     51,100 6,544  5,689     6,544    5,815  54,050    54,100 7,204  6,049     7,204    6,175
48,100     48,150 5,895  5,335     5,895    5,461  51,100     51,150 6,555  5,695     6,555    5,821  54,100    54,150 7,215  6,055     7,215    6,181
48,150     48,200 5,906  5,341     5,906    5,467  51,150     51,200 6,566  5,701     6,566    5,827  54,150    54,200 7,226  6,061     7,226    6,187
48,200     48,250 5,917  5,347     5,917    5,473  51,200     51,250 6,577  5,707     6,577    5,833  54,200    54,250 7,237  6,067     7,237    6,193
48,250     48,300 5,928  5,353     5,928    5,479  51,250     51,300 6,588  5,713     6,588    5,839  54,250    54,300 7,248  6,073     7,248    6,199
48,300     48,350 5,939  5,359     5,939    5,485  51,300     51,350 6,599  5,719     6,599    5,845  54,300    54,350 7,259  6,079     7,259    6,205
48,350     48,400 5,950  5,365     5,950    5,491  51,350     51,400 6,610  5,725     6,610    5,851  54,350    54,400 7,270  6,085     7,270    6,211
48,400     48,450 5,961  5,371     5,961    5,497  51,400     51,450 6,621  5,731     6,621    5,857  54,400    54,450 7,281  6,091     7,281    6,217
48,450     48,500 5,972  5,377     5,972    5,503  51,450     51,500 6,632  5,737     6,632    5,863  54,450    54,500 7,292  6,097     7,292    6,223
48,500     48,550 5,983  5,383     5,983    5,509  51,500     51,550 6,643  5,743     6,643    5,869  54,500    54,550 7,303  6,103     7,303    6,229
48,550     48,600 5,994  5,389     5,994    5,515  51,550     51,600 6,654  5,749     6,654    5,875  54,550    54,600 7,314  6,109     7,314    6,235
48,600     48,650 6,005  5,395     6,005    5,521  51,600     51,650 6,665  5,755     6,665    5,881  54,600    54,650 7,325  6,115     7,325    6,241
48,650     48,700 6,016  5,401     6,016    5,527  51,650     51,700 6,676  5,761     6,676    5,887  54,650    54,700 7,336  6,121     7,336    6,247
48,700     48,750 6,027  5,407     6,027    5,533  51,700     51,750 6,687  5,767     6,687    5,893  54,700    54,750 7,347  6,127     7,347    6,253
48,750     48,800 6,038  5,413     6,038    5,539  51,750     51,800 6,698  5,773     6,698    5,899  54,750    54,800 7,358  6,133     7,358    6,259
48,800     48,850 6,049  5,419     6,049    5,545  51,800     51,850 6,709  5,779     6,709    5,905  54,800    54,850 7,369  6,139     7,369    6,265
48,850     48,900 6,060  5,425     6,060    5,551  51,850     51,900 6,720  5,785     6,720    5,911  54,850    54,900 7,380  6,145     7,380    6,271
48,900     48,950 6,071  5,431     6,071    5,557  51,900     51,950 6,731  5,791     6,731    5,917  54,900    54,950 7,391  6,151     7,391    6,277
48,950     49,000 6,082  5,437     6,082    5,563  51,950     52,000 6,742  5,797     6,742    5,923  54,950    55,000 7,402  6,157     7,402    6,283

      49,000                                             52,000                                             55,000
49,000     49,050 6,093  5,443     6,093    5,569  52,000     52,050 6,753  5,803     6,753    5,929  55,000    55,050 7,413  6,163     7,413    6,289
49,050     49,100 6,104  5,449     6,104    5,575  52,050     52,100 6,764  5,809     6,764    5,935  55,050    55,100 7,424  6,169     7,424    6,295
49,100     49,150 6,115  5,455     6,115    5,581  52,100     52,150 6,775  5,815     6,775    5,941  55,100    55,150 7,435  6,175     7,435    6,301
49,150     49,200 6,126  5,461     6,126    5,587  52,150     52,200 6,786  5,821     6,786    5,947  55,150    55,200 7,446  6,181     7,446    6,307
49,200     49,250 6,137  5,467     6,137    5,593  52,200     52,250 6,797  5,827     6,797    5,953  55,200    55,250 7,457  6,187     7,457    6,313
49,250     49,300 6,148  5,473     6,148    5,599  52,250     52,300 6,808  5,833     6,808    5,959  55,250    55,300 7,468  6,193     7,468    6,319
49,300     49,350 6,159  5,479     6,159    5,605  52,300     52,350 6,819  5,839     6,819    5,965  55,300    55,350 7,479  6,199     7,479    6,325
49,350     49,400 6,170  5,485     6,170    5,611  52,350     52,400 6,830  5,845     6,830    5,971  55,350    55,400 7,490  6,205     7,490    6,331
49,400     49,450 6,181  5,491     6,181    5,617  52,400     52,450 6,841  5,851     6,841    5,977  55,400    55,450 7,501  6,211     7,501    6,337
49,450     49,500 6,192  5,497     6,192    5,623  52,450     52,500 6,852  5,857     6,852    5,983  55,450    55,500 7,512  6,217     7,512    6,343
49,500     49,550 6,203  5,503     6,203    5,629  52,500     52,550 6,863  5,863     6,863    5,989  55,500    55,550 7,523  6,223     7,523    6,349
49,550     49,600 6,214  5,509     6,214    5,635  52,550     52,600 6,874  5,869     6,874    5,995  55,550    55,600 7,534  6,229     7,534    6,355
49,600     49,650 6,225  5,515     6,225    5,641  52,600     52,650 6,885  5,875     6,885    6,001  55,600    55,650 7,545  6,235     7,545    6,361
49,650     49,700 6,236  5,521     6,236    5,647  52,650     52,700 6,896  5,881     6,896    6,007  55,650    55,700 7,556  6,241     7,556    6,367
49,700     49,750 6,247  5,527     6,247    5,653  52,700     52,750 6,907  5,887     6,907    6,013  55,700    55,750 7,567  6,247     7,567    6,373
49,750     49,800 6,258  5,533     6,258    5,659  52,750     52,800 6,918  5,893     6,918    6,019  55,750    55,800 7,578  6,253     7,578    6,379
49,800     49,850 6,269  5,539     6,269    5,665  52,800     52,850 6,929  5,899     6,929    6,025  55,800    55,850 7,589  6,259     7,589    6,385
49,850     49,900 6,280  5,545     6,280    5,671  52,850     52,900 6,940  5,905     6,940    6,031  55,850    55,900 7,600  6,265     7,600    6,391
49,900     49,950 6,291  5,551     6,291    5,677  52,900     52,950 6,951  5,911     6,951    6,037  55,900    55,950 7,611  6,271     7,611    6,397
49,950     50,000 6,302  5,557     6,302    5,683  52,950     53,000 6,962  5,917     6,962    6,043  55,950    56,000 7,622  6,277     7,622    6,403

      50,000                                             53,000                                             56,000
50,000     50,050 6,313  5,563     6,313    5,689  53,000     53,050 6,973  5,923     6,973    6,049  56,000    56,050 7,633  6,283     7,633    6,409
50,050     50,100 6,324  5,569     6,324    5,695  53,050     53,100 6,984  5,929     6,984    6,055  56,050    56,100 7,644  6,289     7,644    6,415
50,100     50,150 6,335  5,575     6,335    5,701  53,100     53,150 6,995  5,935     6,995    6,061  56,100    56,150 7,655  6,295     7,655    6,421
50,150     50,200 6,346  5,581     6,346    5,707  53,150     53,200 7,006  5,941     7,006    6,067  56,150    56,200 7,666  6,301     7,666    6,427
50,200     50,250 6,357  5,587     6,357    5,713  53,200     53,250 7,017  5,947     7,017    6,073  56,200    56,250 7,677  6,307     7,677    6,433
50,250     50,300 6,368  5,593     6,368    5,719  53,250     53,300 7,028  5,953     7,028    6,079  56,250    56,300 7,688  6,313     7,688    6,439
50,300     50,350 6,379  5,599     6,379    5,725  53,300     53,350 7,039  5,959     7,039    6,085  56,300    56,350 7,699  6,319     7,699    6,445
50,350     50,400 6,390  5,605     6,390    5,731  53,350     53,400 7,050  5,965     7,050    6,091  56,350    56,400 7,710  6,325     7,710    6,451
50,400     50,450 6,401  5,611     6,401    5,737  53,400     53,450 7,061  5,971     7,061    6,097  56,400    56,450 7,721  6,331     7,721    6,457
50,450     50,500 6,412  5,617     6,412    5,743  53,450     53,500 7,072  5,977     7,072    6,103  56,450    56,500 7,732  6,337     7,732    6,463
50,500     50,550 6,423  5,623     6,423    5,749  53,500     53,550 7,083  5,983     7,083    6,109  56,500    56,550 7,743  6,343     7,743    6,469
50,550     50,600 6,434  5,629     6,434    5,755  53,550     53,600 7,094  5,989     7,094    6,115  56,550    56,600 7,754  6,349     7,754    6,475
50,600     50,650 6,445  5,635     6,445    5,761  53,600     53,650 7,105  5,995     7,105    6,121  56,600    56,650 7,765  6,355     7,765    6,481
50,650     50,700 6,456  5,641     6,456    5,767  53,650     53,700 7,116  6,001     7,116    6,127  56,650    56,700 7,776  6,361     7,776    6,487
50,700     50,750 6,467  5,647     6,467    5,773  53,700     53,750 7,127  6,007     7,127    6,133  56,700    56,750 7,787  6,367     7,787    6,493
50,750     50,800 6,478  5,653     6,478    5,779  53,750     53,800 7,138  6,013     7,138    6,139  56,750    56,800 7,798  6,373     7,798    6,499
50,800     50,850 6,489  5,659     6,489    5,785  53,800     53,850 7,149  6,019     7,149    6,145  56,800    56,850 7,809  6,379     7,809    6,505
50,850     50,900 6,500  5,665     6,500    5,791  53,850     53,900 7,160  6,025     7,160    6,151  56,850    56,900 7,820  6,385     7,820    6,511
50,900     50,950 6,511  5,671     6,511    5,797  53,900     53,950 7,171  6,031     7,171    6,157  56,900    56,950 7,831  6,391     7,831    6,517
50,950     51,000 6,522  5,677     6,522    5,803  53,950     54,000 7,182  6,037     7,182    6,163  56,950    57,000 7,842  6,397     7,842    6,523
                                                                                                                                        (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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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                                 2023 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 7,853  6,403     7,853    6,529  60,000     60,050 8,513  6,763     8,513    6,907  63,000    63,050 9,173  7,123     9,173    7,567
57,050     57,100 7,864  6,409     7,864    6,535  60,050     60,100 8,524  6,769     8,524    6,918  63,050    63,100 9,184  7,129     9,184    7,578
57,100     57,150 7,875  6,415     7,875    6,541  60,100     60,150 8,535  6,775     8,535    6,929  63,100    63,150 9,195  7,135     9,195    7,589
57,150     57,200 7,886  6,421     7,886    6,547  60,150     60,200 8,546  6,781     8,546    6,940  63,150    63,200 9,206  7,141     9,206    7,600
57,200     57,250 7,897  6,427     7,897    6,553  60,200     60,250 8,557  6,787     8,557    6,951  63,200    63,250 9,217  7,147     9,217    7,611
57,250     57,300 7,908  6,433     7,908    6,559  60,250     60,300 8,568  6,793     8,568    6,962  63,250    63,300 9,228  7,153     9,228    7,622
57,300     57,350 7,919  6,439     7,919    6,565  60,300     60,350 8,579  6,799     8,579    6,973  63,300    63,350 9,239  7,159     9,239    7,633
57,350     57,400 7,930  6,445     7,930    6,571  60,350     60,400 8,590  6,805     8,590    6,984  63,350    63,400 9,250  7,165     9,250    7,644
57,400     57,450 7,941  6,451     7,941    6,577  60,400     60,450 8,601  6,811     8,601    6,995  63,400    63,450 9,261  7,171     9,261    7,655
57,450     57,500 7,952  6,457     7,952    6,583  60,450     60,500 8,612  6,817     8,612    7,006  63,450    63,500 9,272  7,177     9,272    7,666
57,500     57,550 7,963  6,463     7,963    6,589  60,500     60,550 8,623  6,823     8,623    7,017  63,500    63,550 9,283  7,183     9,283    7,677
57,550     57,600 7,974  6,469     7,974    6,595  60,550     60,600 8,634  6,829     8,634    7,028  63,550    63,600 9,294  7,189     9,294    7,688
57,600     57,650 7,985  6,475     7,985    6,601  60,600     60,650 8,645  6,835     8,645    7,039  63,600    63,650 9,305  7,195     9,305    7,699
57,650     57,700 7,996  6,481     7,996    6,607  60,650     60,700 8,656  6,841     8,656    7,050  63,650    63,700 9,316  7,201     9,316    7,710
57,700     57,750 8,007  6,487     8,007    6,613  60,700     60,750 8,667  6,847     8,667    7,061  63,700    63,750 9,327  7,207     9,327    7,721
57,750     57,800 8,018  6,493     8,018    6,619  60,750     60,800 8,678  6,853     8,678    7,072  63,750    63,800 9,338  7,213     9,338    7,732
57,800     57,850 8,029  6,499     8,029    6,625  60,800     60,850 8,689  6,859     8,689    7,083  63,800    63,850 9,349  7,219     9,349    7,743
57,850     57,900 8,040  6,505     8,040    6,631  60,850     60,900 8,700  6,865     8,700    7,094  63,850    63,900 9,360  7,225     9,360    7,754
57,900     57,950 8,051  6,511     8,051    6,637  60,900     60,950 8,711  6,871     8,711    7,105  63,900    63,950 9,371  7,231     9,371    7,765
57,950     58,000 8,062  6,517     8,062    6,643  60,950     61,000 8,722  6,877     8,722    7,116  63,950    64,000 9,382  7,237     9,382    7,776

      58,000                                             61,000                                             64,000
58,000     58,050 8,073  6,523     8,073    6,649  61,000     61,050 8,733  6,883     8,733    7,127  64,000    64,050 9,393  7,243     9,393    7,787
58,050     58,100 8,084  6,529     8,084    6,655  61,050     61,100 8,744  6,889     8,744    7,138  64,050    64,100 9,404  7,249     9,404    7,798
58,100     58,150 8,095  6,535     8,095    6,661  61,100     61,150 8,755  6,895     8,755    7,149  64,100    64,150 9,415  7,255     9,415    7,809
58,150     58,200 8,106  6,541     8,106    6,667  61,150     61,200 8,766  6,901     8,766    7,160  64,150    64,200 9,426  7,261     9,426    7,820
58,200     58,250 8,117  6,547     8,117    6,673  61,200     61,250 8,777  6,907     8,777    7,171  64,200    64,250 9,437  7,267     9,437    7,831
58,250     58,300 8,128  6,553     8,128    6,679  61,250     61,300 8,788  6,913     8,788    7,182  64,250    64,300 9,448  7,273     9,448    7,842
58,300     58,350 8,139  6,559     8,139    6,685  61,300     61,350 8,799  6,919     8,799    7,193  64,300    64,350 9,459  7,279     9,459    7,853
58,350     58,400 8,150  6,565     8,150    6,691  61,350     61,400 8,810  6,925     8,810    7,204  64,350    64,400 9,470  7,285     9,470    7,864
58,400     58,450 8,161  6,571     8,161    6,697  61,400     61,450 8,821  6,931     8,821    7,215  64,400    64,450 9,481  7,291     9,481    7,875
58,450     58,500 8,172  6,577     8,172    6,703  61,450     61,500 8,832  6,937     8,832    7,226  64,450    64,500 9,492  7,297     9,492    7,886
58,500     58,550 8,183  6,583     8,183    6,709  61,500     61,550 8,843  6,943     8,843    7,237  64,500    64,550 9,503  7,303     9,503    7,897
58,550     58,600 8,194  6,589     8,194    6,715  61,550     61,600 8,854  6,949     8,854    7,248  64,550    64,600 9,514  7,309     9,514    7,908
58,600     58,650 8,205  6,595     8,205    6,721  61,600     61,650 8,865  6,955     8,865    7,259  64,600    64,650 9,525  7,315     9,525    7,919
58,650     58,700 8,216  6,601     8,216    6,727  61,650     61,700 8,876  6,961     8,876    7,270  64,650    64,700 9,536  7,321     9,536    7,930
58,700     58,750 8,227  6,607     8,227    6,733  61,700     61,750 8,887  6,967     8,887    7,281  64,700    64,750 9,547  7,327     9,547    7,941
58,750     58,800 8,238  6,613     8,238    6,739  61,750     61,800 8,898  6,973     8,898    7,292  64,750    64,800 9,558  7,333     9,558    7,952
58,800     58,850 8,249  6,619     8,249    6,745  61,800     61,850 8,909  6,979     8,909    7,303  64,800    64,850 9,569  7,339     9,569    7,963
58,850     58,900 8,260  6,625     8,260    6,751  61,850     61,900 8,920  6,985     8,920    7,314  64,850    64,900 9,580  7,345     9,580    7,974
58,900     58,950 8,271  6,631     8,271    6,757  61,900     61,950 8,931  6,991     8,931    7,325  64,900    64,950 9,591  7,351     9,591    7,985
58,950     59,000 8,282  6,637     8,282    6,763  61,950     62,000 8,942  6,997     8,942    7,336  64,950    65,000 9,602  7,357     9,602    7,996

      59,000                                             62,000                                             65,000
59,000     59,050 8,293  6,643     8,293    6,769  62,000     62,050 8,953  7,003     8,953    7,347  65,000    65,050 9,613  7,363     9,613    8,007
59,050     59,100 8,304  6,649     8,304    6,775  62,050     62,100 8,964  7,009     8,964    7,358  65,050    65,100 9,624  7,369     9,624    8,018
59,100     59,150 8,315  6,655     8,315    6,781  62,100     62,150 8,975  7,015     8,975    7,369  65,100    65,150 9,635  7,375     9,635    8,029
59,150     59,200 8,326  6,661     8,326    6,787  62,150     62,200 8,986  7,021     8,986    7,380  65,150    65,200 9,646  7,381     9,646    8,040
59,200     59,250 8,337  6,667     8,337    6,793  62,200     62,250 8,997  7,027     8,997    7,391  65,200    65,250 9,657  7,387     9,657    8,051
59,250     59,300 8,348  6,673     8,348    6,799  62,250     62,300 9,008  7,033     9,008    7,402  65,250    65,300 9,668  7,393     9,668    8,062
59,300     59,350 8,359  6,679     8,359    6,805  62,300     62,350 9,019  7,039     9,019    7,413  65,300    65,350 9,679  7,399     9,679    8,073
59,350     59,400 8,370  6,685     8,370    6,811  62,350     62,400 9,030  7,045     9,030    7,424  65,350    65,400 9,690  7,405     9,690    8,084
59,400     59,450 8,381  6,691     8,381    6,817  62,400     62,450 9,041  7,051     9,041    7,435  65,400    65,450 9,701  7,411     9,701    8,095
59,450     59,500 8,392  6,697     8,392    6,823  62,450     62,500 9,052  7,057     9,052    7,446  65,450    65,500 9,712  7,417     9,712    8,106
59,500     59,550 8,403  6,703     8,403    6,829  62,500     62,550 9,063  7,063     9,063    7,457  65,500    65,550 9,723  7,423     9,723    8,117
59,550     59,600 8,414  6,709     8,414    6,835  62,550     62,600 9,074  7,069     9,074    7,468  65,550    65,600 9,734  7,429     9,734    8,128
59,600     59,650 8,425  6,715     8,425    6,841  62,600     62,650 9,085  7,075     9,085    7,479  65,600    65,650 9,745  7,435     9,745    8,139
59,650     59,700 8,436  6,721     8,436    6,847  62,650     62,700 9,096  7,081     9,096    7,490  65,650    65,700 9,756  7,441     9,756    8,150
59,700     59,750 8,447  6,727     8,447    6,853  62,700     62,750 9,107  7,087     9,107    7,501  65,700    65,750 9,767  7,447     9,767    8,161
59,750     59,800 8,458  6,733     8,458    6,859  62,750     62,800 9,118  7,093     9,118    7,512  65,750    65,800 9,778  7,453     9,778    8,172
59,800     59,850 8,469  6,739     8,469    6,865  62,800     62,850 9,129  7,099     9,129    7,523  65,800    65,850 9,789  7,459     9,789    8,183
59,850     59,900 8,480  6,745     8,480    6,874  62,850     62,900 9,140  7,105     9,140    7,534  65,850    65,900 9,800  7,465     9,800    8,194
59,900     59,950 8,491  6,751     8,491    6,885  62,900     62,950 9,151  7,111     9,151    7,545  65,900    65,950 9,811  7,471     9,811    8,205
59,950     60,000 8,502  6,757     8,502    6,896  62,950     63,000 9,162  7,117     9,162    7,556  65,950    66,000 9,822  7,477     9,822    8,216
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

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                                                                                                                 2023 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 9,833  7,483     9,833    8,227  69,000     69,050 10,493 7,843     10,493   8,887  72,000    72,050 11,153 8,203     11,153   9,547
66,050     66,100 9,844  7,489     9,844    8,238  69,050     69,100 10,504 7,849     10,504   8,898  72,050    72,100 11,164 8,209     11,164   9,558
66,100     66,150 9,855  7,495     9,855    8,249  69,100     69,150 10,515 7,855     10,515   8,909  72,100    72,150 11,175 8,215     11,175   9,569
66,150     66,200 9,866  7,501     9,866    8,260  69,150     69,200 10,526 7,861     10,526   8,920  72,150    72,200 11,186 8,221     11,186   9,580
66,200     66,250 9,877  7,507     9,877    8,271  69,200     69,250 10,537 7,867     10,537   8,931  72,200    72,250 11,197 8,227     11,197   9,591
66,250     66,300 9,888  7,513     9,888    8,282  69,250     69,300 10,548 7,873     10,548   8,942  72,250    72,300 11,208 8,233     11,208   9,602
66,300     66,350 9,899  7,519     9,899    8,293  69,300     69,350 10,559 7,879     10,559   8,953  72,300    72,350 11,219 8,239     11,219   9,613
66,350     66,400 9,910  7,525     9,910    8,304  69,350     69,400 10,570 7,885     10,570   8,964  72,350    72,400 11,230 8,245     11,230   9,624
66,400     66,450 9,921  7,531     9,921    8,315  69,400     69,450 10,581 7,891     10,581   8,975  72,400    72,450 11,241 8,251     11,241   9,635
66,450     66,500 9,932  7,537     9,932    8,326  69,450     69,500 10,592 7,897     10,592   8,986  72,450    72,500 11,252 8,257     11,252   9,646
66,500     66,550 9,943  7,543     9,943    8,337  69,500     69,550 10,603 7,903     10,603   8,997  72,500    72,550 11,263 8,263     11,263   9,657
66,550     66,600 9,954  7,549     9,954    8,348  69,550     69,600 10,614 7,909     10,614   9,008  72,550    72,600 11,274 8,269     11,274   9,668
66,600     66,650 9,965  7,555     9,965    8,359  69,600     69,650 10,625 7,915     10,625   9,019  72,600    72,650 11,285 8,275     11,285   9,679
66,650     66,700 9,976  7,561     9,976    8,370  69,650     69,700 10,636 7,921     10,636   9,030  72,650    72,700 11,296 8,281     11,296   9,690
66,700     66,750 9,987  7,567     9,987    8,381  69,700     69,750 10,647 7,927     10,647   9,041  72,700    72,750 11,307 8,287     11,307   9,701
66,750     66,800 9,998  7,573     9,998    8,392  69,750     69,800 10,658 7,933     10,658   9,052  72,750    72,800 11,318 8,293     11,318   9,712
66,800     66,850 10,009 7,579     10,009   8,403  69,800     69,850 10,669 7,939     10,669   9,063  72,800    72,850 11,329 8,299     11,329   9,723
66,850     66,900 10,020 7,585     10,020   8,414  69,850     69,900 10,680 7,945     10,680   9,074  72,850    72,900 11,340 8,305     11,340   9,734
66,900     66,950 10,031 7,591     10,031   8,425  69,900     69,950 10,691 7,951     10,691   9,085  72,900    72,950 11,351 8,311     11,351   9,745
66,950     67,000 10,042 7,597     10,042   8,436  69,950     70,000 10,702 7,957     10,702   9,096  72,950    73,000 11,362 8,317     11,362   9,756

      67,000                                             70,000                                             73,000
67,000     67,050 10,053 7,603     10,053   8,447  70,000     70,050 10,713 7,963     10,713   9,107  73,000    73,050 11,373 8,323     11,373   9,767
67,050     67,100 10,064 7,609     10,064   8,458  70,050     70,100 10,724 7,969     10,724   9,118  73,050    73,100 11,384 8,329     11,384   9,778
67,100     67,150 10,075 7,615     10,075   8,469  70,100     70,150 10,735 7,975     10,735   9,129  73,100    73,150 11,395 8,335     11,395   9,789
67,150     67,200 10,086 7,621     10,086   8,480  70,150     70,200 10,746 7,981     10,746   9,140  73,150    73,200 11,406 8,341     11,406   9,800
67,200     67,250 10,097 7,627     10,097   8,491  70,200     70,250 10,757 7,987     10,757   9,151  73,200    73,250 11,417 8,347     11,417   9,811
67,250     67,300 10,108 7,633     10,108   8,502  70,250     70,300 10,768 7,993     10,768   9,162  73,250    73,300 11,428 8,353     11,428   9,822
67,300     67,350 10,119 7,639     10,119   8,513  70,300     70,350 10,779 7,999     10,779   9,173  73,300    73,350 11,439 8,359     11,439   9,833
67,350     67,400 10,130 7,645     10,130   8,524  70,350     70,400 10,790 8,005     10,790   9,184  73,350    73,400 11,450 8,365     11,450   9,844
67,400     67,450 10,141 7,651     10,141   8,535  70,400     70,450 10,801 8,011     10,801   9,195  73,400    73,450 11,461 8,371     11,461   9,855
67,450     67,500 10,152 7,657     10,152   8,546  70,450     70,500 10,812 8,017     10,812   9,206  73,450    73,500 11,472 8,377     11,472   9,866
67,500     67,550 10,163 7,663     10,163   8,557  70,500     70,550 10,823 8,023     10,823   9,217  73,500    73,550 11,483 8,383     11,483   9,877
67,550     67,600 10,174 7,669     10,174   8,568  70,550     70,600 10,834 8,029     10,834   9,228  73,550    73,600 11,494 8,389     11,494   9,888
67,600     67,650 10,185 7,675     10,185   8,579  70,600     70,650 10,845 8,035     10,845   9,239  73,600    73,650 11,505 8,395     11,505   9,899
67,650     67,700 10,196 7,681     10,196   8,590  70,650     70,700 10,856 8,041     10,856   9,250  73,650    73,700 11,516 8,401     11,516   9,910
67,700     67,750 10,207 7,687     10,207   8,601  70,700     70,750 10,867 8,047     10,867   9,261  73,700    73,750 11,527 8,407     11,527   9,921
67,750     67,800 10,218 7,693     10,218   8,612  70,750     70,800 10,878 8,053     10,878   9,272  73,750    73,800 11,538 8,413     11,538   9,932
67,800     67,850 10,229 7,699     10,229   8,623  70,800     70,850 10,889 8,059     10,889   9,283  73,800    73,850 11,549 8,419     11,549   9,943
67,850     67,900 10,240 7,705     10,240   8,634  70,850     70,900 10,900 8,065     10,900   9,294  73,850    73,900 11,560 8,425     11,560   9,954
67,900     67,950 10,251 7,711     10,251   8,645  70,900     70,950 10,911 8,071     10,911   9,305  73,900    73,950 11,571 8,431     11,571   9,965
67,950     68,000 10,262 7,717     10,262   8,656  70,950     71,000 10,922 8,077     10,922   9,316  73,950    74,000 11,582 8,437     11,582   9,976

      68,000                                             71,000                                             74,000
68,000     68,050 10,273 7,723     10,273   8,667  71,000     71,050 10,933 8,083     10,933   9,327  74,000    74,050 11,593 8,443     11,593   9,987
68,050     68,100 10,284 7,729     10,284   8,678  71,050     71,100 10,944 8,089     10,944   9,338  74,050    74,100 11,604 8,449     11,604   9,998
68,100     68,150 10,295 7,735     10,295   8,689  71,100     71,150 10,955 8,095     10,955   9,349  74,100    74,150 11,615 8,455     11,615   10,009
68,150     68,200 10,306 7,741     10,306   8,700  71,150     71,200 10,966 8,101     10,966   9,360  74,150    74,200 11,626 8,461     11,626   10,020
68,200     68,250 10,317 7,747     10,317   8,711  71,200     71,250 10,977 8,107     10,977   9,371  74,200    74,250 11,637 8,467     11,637   10,031
68,250     68,300 10,328 7,753     10,328   8,722  71,250     71,300 10,988 8,113     10,988   9,382  74,250    74,300 11,648 8,473     11,648   10,042
68,300     68,350 10,339 7,759     10,339   8,733  71,300     71,350 10,999 8,119     10,999   9,393  74,300    74,350 11,659 8,479     11,659   10,053
68,350     68,400 10,350 7,765     10,350   8,744  71,350     71,400 11,010 8,125     11,010   9,404  74,350    74,400 11,670 8,485     11,670   10,064
68,400     68,450 10,361 7,771     10,361   8,755  71,400     71,450 11,021 8,131     11,021   9,415  74,400    74,450 11,681 8,491     11,681   10,075
68,450     68,500 10,372 7,777     10,372   8,766  71,450     71,500 11,032 8,137     11,032   9,426  74,450    74,500 11,692 8,497     11,692   10,086
68,500     68,550 10,383 7,783     10,383   8,777  71,500     71,550 11,043 8,143     11,043   9,437  74,500    74,550 11,703 8,503     11,703   10,097
68,550     68,600 10,394 7,789     10,394   8,788  71,550     71,600 11,054 8,149     11,054   9,448  74,550    74,600 11,714 8,509     11,714   10,108
68,600     68,650 10,405 7,795     10,405   8,799  71,600     71,650 11,065 8,155     11,065   9,459  74,600    74,650 11,725 8,515     11,725   10,119
68,650     68,700 10,416 7,801     10,416   8,810  71,650     71,700 11,076 8,161     11,076   9,470  74,650    74,700 11,736 8,521     11,736   10,130
68,700     68,750 10,427 7,807     10,427   8,821  71,700     71,750 11,087 8,167     11,087   9,481  74,700    74,750 11,747 8,527     11,747   10,141
68,750     68,800 10,438 7,813     10,438   8,832  71,750     71,800 11,098 8,173     11,098   9,492  74,750    74,800 11,758 8,533     11,758   10,152
68,800     68,850 10,449 7,819     10,449   8,843  71,800     71,850 11,109 8,179     11,109   9,503  74,800    74,850 11,769 8,539     11,769   10,163
68,850     68,900 10,460 7,825     10,460   8,854  71,850     71,900 11,120 8,185     11,120   9,514  74,850    74,900 11,780 8,545     11,780   10,174
68,900     68,950 10,471 7,831     10,471   8,865  71,900     71,950 11,131 8,191     11,131   9,525  74,900    74,950 11,791 8,551     11,791   10,185
68,950     69,000 10,482 7,837     10,482   8,876  71,950     72,000 11,142 8,197     11,142   9,536  74,950    75,000 11,802 8,557     11,802   10,196
                                                                                                                                        (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.

                                                                                                                 2023 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 11,813 8,563     11,813   10,207 78,000     78,050 12,473 8,923     12,473   10,867 81,000    81,050 13,133 9,283     13,133   11,527
75,050     75,100 11,824 8,569     11,824   10,218 78,050     78,100 12,484 8,929     12,484   10,878 81,050    81,100 13,144 9,289     13,144   11,538
75,100     75,150 11,835 8,575     11,835   10,229 78,100     78,150 12,495 8,935     12,495   10,889 81,100    81,150 13,155 9,295     13,155   11,549
75,150     75,200 11,846 8,581     11,846   10,240 78,150     78,200 12,506 8,941     12,506   10,900 81,150    81,200 13,166 9,301     13,166   11,560
75,200     75,250 11,857 8,587     11,857   10,251 78,200     78,250 12,517 8,947     12,517   10,911 81,200    81,250 13,177 9,307     13,177   11,571
75,250     75,300 11,868 8,593     11,868   10,262 78,250     78,300 12,528 8,953     12,528   10,922 81,250    81,300 13,188 9,313     13,188   11,582
75,300     75,350 11,879 8,599     11,879   10,273 78,300     78,350 12,539 8,959     12,539   10,933 81,300    81,350 13,199 9,319     13,199   11,593
75,350     75,400 11,890 8,605     11,890   10,284 78,350     78,400 12,550 8,965     12,550   10,944 81,350    81,400 13,210 9,325     13,210   11,604
75,400     75,450 11,901 8,611     11,901   10,295 78,400     78,450 12,561 8,971     12,561   10,955 81,400    81,450 13,221 9,331     13,221   11,615
75,450     75,500 11,912 8,617     11,912   10,306 78,450     78,500 12,572 8,977     12,572   10,966 81,450    81,500 13,232 9,337     13,232   11,626
75,500     75,550 11,923 8,623     11,923   10,317 78,500     78,550 12,583 8,983     12,583   10,977 81,500    81,550 13,243 9,343     13,243   11,637
75,550     75,600 11,934 8,629     11,934   10,328 78,550     78,600 12,594 8,989     12,594   10,988 81,550    81,600 13,254 9,349     13,254   11,648
75,600     75,650 11,945 8,635     11,945   10,339 78,600     78,650 12,605 8,995     12,605   10,999 81,600    81,650 13,265 9,355     13,265   11,659
75,650     75,700 11,956 8,641     11,956   10,350 78,650     78,700 12,616 9,001     12,616   11,010 81,650    81,700 13,276 9,361     13,276   11,670
75,700     75,750 11,967 8,647     11,967   10,361 78,700     78,750 12,627 9,007     12,627   11,021 81,700    81,750 13,287 9,367     13,287   11,681
75,750     75,800 11,978 8,653     11,978   10,372 78,750     78,800 12,638 9,013     12,638   11,032 81,750    81,800 13,298 9,373     13,298   11,692
75,800     75,850 11,989 8,659     11,989   10,383 78,800     78,850 12,649 9,019     12,649   11,043 81,800    81,850 13,309 9,379     13,309   11,703
75,850     75,900 12,000 8,665     12,000   10,394 78,850     78,900 12,660 9,025     12,660   11,054 81,850    81,900 13,320 9,385     13,320   11,714
75,900     75,950 12,011 8,671     12,011   10,405 78,900     78,950 12,671 9,031     12,671   11,065 81,900    81,950 13,331 9,391     13,331   11,725
75,950     76,000 12,022 8,677     12,022   10,416 78,950     79,000 12,682 9,037     12,682   11,076 81,950    82,000 13,342 9,397     13,342   11,736

      76,000                                             79,000                                             82,000
76,000     76,050 12,033 8,683     12,033   10,427 79,000     79,050 12,693 9,043     12,693   11,087 82,000    82,050 13,353 9,403     13,353   11,747
76,050     76,100 12,044 8,689     12,044   10,438 79,050     79,100 12,704 9,049     12,704   11,098 82,050    82,100 13,364 9,409     13,364   11,758
76,100     76,150 12,055 8,695     12,055   10,449 79,100     79,150 12,715 9,055     12,715   11,109 82,100    82,150 13,375 9,415     13,375   11,769
76,150     76,200 12,066 8,701     12,066   10,460 79,150     79,200 12,726 9,061     12,726   11,120 82,150    82,200 13,386 9,421     13,386   11,780
76,200     76,250 12,077 8,707     12,077   10,471 79,200     79,250 12,737 9,067     12,737   11,131 82,200    82,250 13,397 9,427     13,397   11,791
76,250     76,300 12,088 8,713     12,088   10,482 79,250     79,300 12,748 9,073     12,748   11,142 82,250    82,300 13,408 9,433     13,408   11,802
76,300     76,350 12,099 8,719     12,099   10,493 79,300     79,350 12,759 9,079     12,759   11,153 82,300    82,350 13,419 9,439     13,419   11,813
76,350     76,400 12,110 8,725     12,110   10,504 79,350     79,400 12,770 9,085     12,770   11,164 82,350    82,400 13,430 9,445     13,430   11,824
76,400     76,450 12,121 8,731     12,121   10,515 79,400     79,450 12,781 9,091     12,781   11,175 82,400    82,450 13,441 9,451     13,441   11,835
76,450     76,500 12,132 8,737     12,132   10,526 79,450     79,500 12,792 9,097     12,792   11,186 82,450    82,500 13,452 9,457     13,452   11,846
76,500     76,550 12,143 8,743     12,143   10,537 79,500     79,550 12,803 9,103     12,803   11,197 82,500    82,550 13,463 9,463     13,463   11,857
76,550     76,600 12,154 8,749     12,154   10,548 79,550     79,600 12,814 9,109     12,814   11,208 82,550    82,600 13,474 9,469     13,474   11,868
76,600     76,650 12,165 8,755     12,165   10,559 79,600     79,650 12,825 9,115     12,825   11,219 82,600    82,650 13,485 9,475     13,485   11,879
76,650     76,700 12,176 8,761     12,176   10,570 79,650     79,700 12,836 9,121     12,836   11,230 82,650    82,700 13,496 9,481     13,496   11,890
76,700     76,750 12,187 8,767     12,187   10,581 79,700     79,750 12,847 9,127     12,847   11,241 82,700    82,750 13,507 9,487     13,507   11,901
76,750     76,800 12,198 8,773     12,198   10,592 79,750     79,800 12,858 9,133     12,858   11,252 82,750    82,800 13,518 9,493     13,518   11,912
76,800     76,850 12,209 8,779     12,209   10,603 79,800     79,850 12,869 9,139     12,869   11,263 82,800    82,850 13,529 9,499     13,529   11,923
76,850     76,900 12,220 8,785     12,220   10,614 79,850     79,900 12,880 9,145     12,880   11,274 82,850    82,900 13,540 9,505     13,540   11,934
76,900     76,950 12,231 8,791     12,231   10,625 79,900     79,950 12,891 9,151     12,891   11,285 82,900    82,950 13,551 9,511     13,551   11,945
76,950     77,000 12,242 8,797     12,242   10,636 79,950     80,000 12,902 9,157     12,902   11,296 82,950    83,000 13,562 9,517     13,562   11,956

      77,000                                             80,000                                             83,000
77,000     77,050 12,253 8,803     12,253   10,647 80,000     80,050 12,913 9,163     12,913   11,307 83,000    83,050 13,573 9,523     13,573   11,967
77,050     77,100 12,264 8,809     12,264   10,658 80,050     80,100 12,924 9,169     12,924   11,318 83,050    83,100 13,584 9,529     13,584   11,978
77,100     77,150 12,275 8,815     12,275   10,669 80,100     80,150 12,935 9,175     12,935   11,329 83,100    83,150 13,595 9,535     13,595   11,989
77,150     77,200 12,286 8,821     12,286   10,680 80,150     80,200 12,946 9,181     12,946   11,340 83,150    83,200 13,606 9,541     13,606   12,000
77,200     77,250 12,297 8,827     12,297   10,691 80,200     80,250 12,957 9,187     12,957   11,351 83,200    83,250 13,617 9,547     13,617   12,011
77,250     77,300 12,308 8,833     12,308   10,702 80,250     80,300 12,968 9,193     12,968   11,362 83,250    83,300 13,628 9,553     13,628   12,022
77,300     77,350 12,319 8,839     12,319   10,713 80,300     80,350 12,979 9,199     12,979   11,373 83,300    83,350 13,639 9,559     13,639   12,033
77,350     77,400 12,330 8,845     12,330   10,724 80,350     80,400 12,990 9,205     12,990   11,384 83,350    83,400 13,650 9,565     13,650   12,044
77,400     77,450 12,341 8,851     12,341   10,735 80,400     80,450 13,001 9,211     13,001   11,395 83,400    83,450 13,661 9,571     13,661   12,055
77,450     77,500 12,352 8,857     12,352   10,746 80,450     80,500 13,012 9,217     13,012   11,406 83,450    83,500 13,672 9,577     13,672   12,066
77,500     77,550 12,363 8,863     12,363   10,757 80,500     80,550 13,023 9,223     13,023   11,417 83,500    83,550 13,683 9,583     13,683   12,077
77,550     77,600 12,374 8,869     12,374   10,768 80,550     80,600 13,034 9,229     13,034   11,428 83,550    83,600 13,694 9,589     13,694   12,088
77,600     77,650 12,385 8,875     12,385   10,779 80,600     80,650 13,045 9,235     13,045   11,439 83,600    83,650 13,705 9,595     13,705   12,099
77,650     77,700 12,396 8,881     12,396   10,790 80,650     80,700 13,056 9,241     13,056   11,450 83,650    83,700 13,716 9,601     13,716   12,110
77,700     77,750 12,407 8,887     12,407   10,801 80,700     80,750 13,067 9,247     13,067   11,461 83,700    83,750 13,727 9,607     13,727   12,121
77,750     77,800 12,418 8,893     12,418   10,812 80,750     80,800 13,078 9,253     13,078   11,472 83,750    83,800 13,738 9,613     13,738   12,132
77,800     77,850 12,429 8,899     12,429   10,823 80,800     80,850 13,089 9,259     13,089   11,483 83,800    83,850 13,749 9,619     13,749   12,143
77,850     77,900 12,440 8,905     12,440   10,834 80,850     80,900 13,100 9,265     13,100   11,494 83,850    83,900 13,760 9,625     13,760   12,154
77,900     77,950 12,451 8,911     12,451   10,845 80,900     80,950 13,111 9,271     13,111   11,505 83,900    83,950 13,771 9,631     13,771   12,165
77,950     78,000 12,462 8,917     12,462   10,856 80,950     81,000 13,122 9,277     13,122   11,516 83,950    84,000 13,782 9,637     13,782   12,176
                                                                                                                                        (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.

                                                                                                                 2023 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 13,793 9,643     13,793   12,187 87,000     87,050 14,453 10,003    14,453   12,847 90,000    90,050 15,113 10,421    15,113   13,507
84,050     84,100 13,804 9,649     13,804   12,198 87,050     87,100 14,464 10,009    14,464   12,858 90,050    90,100 15,124 10,432    15,124   13,518
84,100     84,150 13,815 9,655     13,815   12,209 87,100     87,150 14,475 10,015    14,475   12,869 90,100    90,150 15,135 10,443    15,135   13,529
84,150     84,200 13,826 9,661     13,826   12,220 87,150     87,200 14,486 10,021    14,486   12,880 90,150    90,200 15,146 10,454    15,146   13,540
84,200     84,250 13,837 9,667     13,837   12,231 87,200     87,250 14,497 10,027    14,497   12,891 90,200    90,250 15,157 10,465    15,157   13,551
84,250     84,300 13,848 9,673     13,848   12,242 87,250     87,300 14,508 10,033    14,508   12,902 90,250    90,300 15,168 10,476    15,168   13,562
84,300     84,350 13,859 9,679     13,859   12,253 87,300     87,350 14,519 10,039    14,519   12,913 90,300    90,350 15,179 10,487    15,179   13,573
84,350     84,400 13,870 9,685     13,870   12,264 87,350     87,400 14,530 10,045    14,530   12,924 90,350    90,400 15,190 10,498    15,190   13,584
84,400     84,450 13,881 9,691     13,881   12,275 87,400     87,450 14,541 10,051    14,541   12,935 90,400    90,450 15,201 10,509    15,201   13,595
84,450     84,500 13,892 9,697     13,892   12,286 87,450     87,500 14,552 10,057    14,552   12,946 90,450    90,500 15,212 10,520    15,212   13,606
84,500     84,550 13,903 9,703     13,903   12,297 87,500     87,550 14,563 10,063    14,563   12,957 90,500    90,550 15,223 10,531    15,223   13,617
84,550     84,600 13,914 9,709     13,914   12,308 87,550     87,600 14,574 10,069    14,574   12,968 90,550    90,600 15,234 10,542    15,234   13,628
84,600     84,650 13,925 9,715     13,925   12,319 87,600     87,650 14,585 10,075    14,585   12,979 90,600    90,650 15,245 10,553    15,245   13,639
84,650     84,700 13,936 9,721     13,936   12,330 87,650     87,700 14,596 10,081    14,596   12,990 90,650    90,700 15,256 10,564    15,256   13,650
84,700     84,750 13,947 9,727     13,947   12,341 87,700     87,750 14,607 10,087    14,607   13,001 90,700    90,750 15,267 10,575    15,267   13,661
84,750     84,800 13,958 9,733     13,958   12,352 87,750     87,800 14,618 10,093    14,618   13,012 90,750    90,800 15,278 10,586    15,278   13,672
84,800     84,850 13,969 9,739     13,969   12,363 87,800     87,850 14,629 10,099    14,629   13,023 90,800    90,850 15,289 10,597    15,289   13,683
84,850     84,900 13,980 9,745     13,980   12,374 87,850     87,900 14,640 10,105    14,640   13,034 90,850    90,900 15,300 10,608    15,300   13,694
84,900     84,950 13,991 9,751     13,991   12,385 87,900     87,950 14,651 10,111    14,651   13,045 90,900    90,950 15,311 10,619    15,311   13,705
84,950     85,000 14,002 9,757     14,002   12,396 87,950     88,000 14,662 10,117    14,662   13,056 90,950    91,000 15,322 10,630    15,322   13,716

      85,000                                             88,000                                             91,000
85,000     85,050 14,013 9,763     14,013   12,407 88,000     88,050 14,673 10,123    14,673   13,067 91,000    91,050 15,333 10,641    15,333   13,727
85,050     85,100 14,024 9,769     14,024   12,418 88,050     88,100 14,684 10,129    14,684   13,078 91,050    91,100 15,344 10,652    15,344   13,738
85,100     85,150 14,035 9,775     14,035   12,429 88,100     88,150 14,695 10,135    14,695   13,089 91,100    91,150 15,355 10,663    15,355   13,749
85,150     85,200 14,046 9,781     14,046   12,440 88,150     88,200 14,706 10,141    14,706   13,100 91,150    91,200 15,366 10,674    15,366   13,760
85,200     85,250 14,057 9,787     14,057   12,451 88,200     88,250 14,717 10,147    14,717   13,111 91,200    91,250 15,377 10,685    15,377   13,771
85,250     85,300 14,068 9,793     14,068   12,462 88,250     88,300 14,728 10,153    14,728   13,122 91,250    91,300 15,388 10,696    15,388   13,782
85,300     85,350 14,079 9,799     14,079   12,473 88,300     88,350 14,739 10,159    14,739   13,133 91,300    91,350 15,399 10,707    15,399   13,793
85,350     85,400 14,090 9,805     14,090   12,484 88,350     88,400 14,750 10,165    14,750   13,144 91,350    91,400 15,410 10,718    15,410   13,804
85,400     85,450 14,101 9,811     14,101   12,495 88,400     88,450 14,761 10,171    14,761   13,155 91,400    91,450 15,421 10,729    15,421   13,815
85,450     85,500 14,112 9,817     14,112   12,506 88,450     88,500 14,772 10,177    14,772   13,166 91,450    91,500 15,432 10,740    15,432   13,826
85,500     85,550 14,123 9,823     14,123   12,517 88,500     88,550 14,783 10,183    14,783   13,177 91,500    91,550 15,443 10,751    15,443   13,837
85,550     85,600 14,134 9,829     14,134   12,528 88,550     88,600 14,794 10,189    14,794   13,188 91,550    91,600 15,454 10,762    15,454   13,848
85,600     85,650 14,145 9,835     14,145   12,539 88,600     88,650 14,805 10,195    14,805   13,199 91,600    91,650 15,465 10,773    15,465   13,859
85,650     85,700 14,156 9,841     14,156   12,550 88,650     88,700 14,816 10,201    14,816   13,210 91,650    91,700 15,476 10,784    15,476   13,870
85,700     85,750 14,167 9,847     14,167   12,561 88,700     88,750 14,827 10,207    14,827   13,221 91,700    91,750 15,487 10,795    15,487   13,881
85,750     85,800 14,178 9,853     14,178   12,572 88,750     88,800 14,838 10,213    14,838   13,232 91,750    91,800 15,498 10,806    15,498   13,892
85,800     85,850 14,189 9,859     14,189   12,583 88,800     88,850 14,849 10,219    14,849   13,243 91,800    91,850 15,509 10,817    15,509   13,903
85,850     85,900 14,200 9,865     14,200   12,594 88,850     88,900 14,860 10,225    14,860   13,254 91,850    91,900 15,520 10,828    15,520   13,914
85,900     85,950 14,211 9,871     14,211   12,605 88,900     88,950 14,871 10,231    14,871   13,265 91,900    91,950 15,531 10,839    15,531   13,925
85,950     86,000 14,222 9,877     14,222   12,616 88,950     89,000 14,882 10,237    14,882   13,276 91,950    92,000 15,542 10,850    15,542   13,936

      86,000                                             89,000                                             92,000
86,000     86,050 14,233 9,883     14,233   12,627 89,000     89,050 14,893 10,243    14,893   13,287 92,000    92,050 15,553 10,861    15,553   13,947
86,050     86,100 14,244 9,889     14,244   12,638 89,050     89,100 14,904 10,249    14,904   13,298 92,050    92,100 15,564 10,872    15,564   13,958
86,100     86,150 14,255 9,895     14,255   12,649 89,100     89,150 14,915 10,255    14,915   13,309 92,100    92,150 15,575 10,883    15,575   13,969
86,150     86,200 14,266 9,901     14,266   12,660 89,150     89,200 14,926 10,261    14,926   13,320 92,150    92,200 15,586 10,894    15,586   13,980
86,200     86,250 14,277 9,907     14,277   12,671 89,200     89,250 14,937 10,267    14,937   13,331 92,200    92,250 15,597 10,905    15,597   13,991
86,250     86,300 14,288 9,913     14,288   12,682 89,250     89,300 14,948 10,273    14,948   13,342 92,250    92,300 15,608 10,916    15,608   14,002
86,300     86,350 14,299 9,919     14,299   12,693 89,300     89,350 14,959 10,279    14,959   13,353 92,300    92,350 15,619 10,927    15,619   14,013
86,350     86,400 14,310 9,925     14,310   12,704 89,350     89,400 14,970 10,285    14,970   13,364 92,350    92,400 15,630 10,938    15,630   14,024
86,400     86,450 14,321 9,931     14,321   12,715 89,400     89,450 14,981 10,291    14,981   13,375 92,400    92,450 15,641 10,949    15,641   14,035
86,450     86,500 14,332 9,937     14,332   12,726 89,450     89,500 14,992 10,300    14,992   13,386 92,450    92,500 15,652 10,960    15,652   14,046
86,500     86,550 14,343 9,943     14,343   12,737 89,500     89,550 15,003 10,311    15,003   13,397 92,500    92,550 15,663 10,971    15,663   14,057
86,550     86,600 14,354 9,949     14,354   12,748 89,550     89,600 15,014 10,322    15,014   13,408 92,550    92,600 15,674 10,982    15,674   14,068
86,600     86,650 14,365 9,955     14,365   12,759 89,600     89,650 15,025 10,333    15,025   13,419 92,600    92,650 15,685 10,993    15,685   14,079
86,650     86,700 14,376 9,961     14,376   12,770 89,650     89,700 15,036 10,344    15,036   13,430 92,650    92,700 15,696 11,004    15,696   14,090
86,700     86,750 14,387 9,967     14,387   12,781 89,700     89,750 15,047 10,355    15,047   13,441 92,700    92,750 15,707 11,015    15,707   14,101
86,750     86,800 14,398 9,973     14,398   12,792 89,750     89,800 15,058 10,366    15,058   13,452 92,750    92,800 15,718 11,026    15,718   14,112
86,800     86,850 14,409 9,979     14,409   12,803 89,800     89,850 15,069 10,377    15,069   13,463 92,800    92,850 15,729 11,037    15,729   14,123
86,850     86,900 14,420 9,985     14,420   12,814 89,850     89,900 15,080 10,388    15,080   13,474 92,850    92,900 15,740 11,048    15,740   14,134
86,900     86,950 14,431 9,991     14,431   12,825 89,900     89,950 15,091 10,399    15,091   13,485 92,900    92,950 15,751 11,059    15,751   14,145
86,950     87,000 14,442 9,997     14,442   12,836 89,950     90,000 15,102 10,410    15,102   13,496 92,950    93,000 15,762 11,070    15,762   14,156
                                                                                                                                        (Continued)
* This column must also be used by a qualifying surviving spouse.

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

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                                                                                                                 2023 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 15,773 11,081    15,773   14,167 96,000     96,050 16,446 11,741    16,446   14,840 99,000    99,050 17,166    12,401 17,166   15,560
93,050     93,100 15,784 11,092    15,784   14,178 96,050     96,100 16,458 11,752    16,458   14,852 99,050    99,100 17,178    12,412 17,178   15,572
93,100     93,150 15,795 11,103    15,795   14,189 96,100     96,150 16,470 11,763    16,470   14,864 99,100    99,150 17,190    12,423 17,190   15,584
93,150     93,200 15,806 11,114    15,806   14,200 96,150     96,200 16,482 11,774    16,482   14,876 99,150    99,200 17,202    12,434 17,202   15,596
93,200     93,250 15,817 11,125    15,817   14,211 96,200     96,250 16,494 11,785    16,494   14,888 99,200    99,250 17,214    12,445 17,214   15,608
93,250     93,300 15,828 11,136    15,828   14,222 96,250     96,300 16,506 11,796    16,506   14,900 99,250    99,300 17,226    12,456 17,226   15,620
93,300     93,350 15,839 11,147    15,839   14,233 96,300     96,350 16,518 11,807    16,518   14,912 99,300    99,350 17,238    12,467 17,238   15,632
93,350     93,400 15,850 11,158    15,850   14,244 96,350     96,400 16,530 11,818    16,530   14,924 99,350    99,400 17,250    12,478 17,250   15,644
93,400     93,450 15,861 11,169    15,861   14,255 96,400     96,450 16,542 11,829    16,542   14,936 99,400    99,450 17,262    12,489 17,262   15,656
93,450     93,500 15,872 11,180    15,872   14,266 96,450     96,500 16,554 11,840    16,554   14,948 99,450    99,500 17,274    12,500 17,274   15,668
93,500     93,550 15,883 11,191    15,883   14,277 96,500     96,550 16,566 11,851    16,566   14,960 99,500    99,550 17,286    12,511 17,286   15,680
93,550     93,600 15,894 11,202    15,894   14,288 96,550     96,600 16,578 11,862    16,578   14,972 99,550    99,600 17,298    12,522 17,298   15,692
93,600     93,650 15,905 11,213    15,905   14,299 96,600     96,650 16,590 11,873    16,590   14,984 99,600    99,650 17,310    12,533 17,310   15,704
93,650     93,700 15,916 11,224    15,916   14,310 96,650     96,700 16,602 11,884    16,602   14,996 99,650    99,700 17,322    12,544 17,322   15,716
93,700     93,750 15,927 11,235    15,927   14,321 96,700     96,750 16,614 11,895    16,614   15,008 99,700    99,750 17,334    12,555 17,334   15,728
93,750     93,800 15,938 11,246    15,938   14,332 96,750     96,800 16,626 11,906    16,626   15,020 99,750    99,800 17,346    12,566 17,346   15,740
93,800     93,850 15,949 11,257    15,949   14,343 96,800     96,850 16,638 11,917    16,638   15,032 99,800    99,850 17,358    12,577 17,358   15,752
93,850     93,900 15,960 11,268    15,960   14,354 96,850     96,900 16,650 11,928    16,650   15,044 99,850    99,900 17,370    12,588 17,370   15,764
93,900     93,950 15,971 11,279    15,971   14,365 96,900     96,950 16,662 11,939    16,662   15,056 99,900    99,950 17,382    12,599 17,382   15,776
93,950     94,000 15,982 11,290    15,982   14,376 96,950     97,000 16,674 11,950    16,674   15,068 99,950 100,000   17,394    12,610 17,394   15,788

      94,000                                             97,000                                                                  
                                                                                                                       $100,000
94,000     94,050 15,993 11,301    15,993   14,387 97,000     97,050 16,686 11,961    16,686   15,080                  or over
94,050     94,100 16,004 11,312    16,004   14,398 97,050     97,100 16,698 11,972    16,698   15,092                  use the Tax
94,100     94,150 16,015 11,323    16,015   14,409 97,100     97,150 16,710 11,983    16,710   15,104                  Computation
94,150     94,200 16,026 11,334    16,026   14,420 97,150     97,200 16,722 11,994    16,722   15,116                  Worksheet
94,200     94,250 16,037 11,345    16,037   14,431 97,200     97,250 16,734 12,005    16,734   15,128                            
94,250     94,300 16,048 11,356    16,048   14,442 97,250     97,300 16,746 12,016    16,746   15,140
94,300     94,350 16,059 11,367    16,059   14,453 97,300     97,350 16,758 12,027    16,758   15,152
94,350     94,400 16,070 11,378    16,070   14,464 97,350     97,400 16,770 12,038    16,770   15,164
94,400     94,450 16,081 11,389    16,081   14,475 97,400     97,450 16,782 12,049    16,782   15,176
94,450     94,500 16,092 11,400    16,092   14,486 97,450     97,500 16,794 12,060    16,794   15,188
94,500     94,550 16,103 11,411    16,103   14,497 97,500     97,550 16,806 12,071    16,806   15,200
94,550     94,600 16,114 11,422    16,114   14,508 97,550     97,600 16,818 12,082    16,818   15,212
94,600     94,650 16,125 11,433    16,125   14,519 97,600     97,650 16,830 12,093    16,830   15,224
94,650     94,700 16,136 11,444    16,136   14,530 97,650     97,700 16,842 12,104    16,842   15,236
94,700     94,750 16,147 11,455    16,147   14,541 97,700     97,750 16,854 12,115    16,854   15,248
94,750     94,800 16,158 11,466    16,158   14,552 97,750     97,800 16,866 12,126    16,866   15,260
94,800     94,850 16,169 11,477    16,169   14,563 97,800     97,850 16,878 12,137    16,878   15,272
94,850     94,900 16,180 11,488    16,180   14,574 97,850     97,900 16,890 12,148    16,890   15,284
94,900     94,950 16,191 11,499    16,191   14,585 97,900     97,950 16,902 12,159    16,902   15,296
94,950     95,000 16,202 11,510    16,202   14,596 97,950     98,000 16,914 12,170    16,914   15,308

      95,000                                             98,000
95,000     95,050 16,213 11,521    16,213   14,607 98,000     98,050 16,926 12,181    16,926   15,320
95,050     95,100 16,224 11,532    16,224   14,618 98,050     98,100 16,938 12,192    16,938   15,332
95,100     95,150 16,235 11,543    16,235   14,629 98,100     98,150 16,950 12,203    16,950   15,344
95,150     95,200 16,246 11,554    16,246   14,640 98,150     98,200 16,962 12,214    16,962   15,356
95,200     95,250 16,257 11,565    16,257   14,651 98,200     98,250 16,974 12,225    16,974   15,368
95,250     95,300 16,268 11,576    16,268   14,662 98,250     98,300 16,986 12,236    16,986   15,380
95,300     95,350 16,279 11,587    16,279   14,673 98,300     98,350 16,998 12,247    16,998   15,392
95,350     95,400 16,290 11,598    16,290   14,684 98,350     98,400 17,010 12,258    17,010   15,404
95,400     95,450 16,302 11,609    16,302   14,696 98,400     98,450 17,022 12,269    17,022   15,416
95,450     95,500 16,314 11,620    16,314   14,708 98,450     98,500 17,034 12,280    17,034   15,428
95,500     95,550 16,326 11,631    16,326   14,720 98,500     98,550 17,046 12,291    17,046   15,440
95,550     95,600 16,338 11,642    16,338   14,732 98,550     98,600 17,058 12,302    17,058   15,452
95,600     95,650 16,350 11,653    16,350   14,744 98,600     98,650 17,070 12,313    17,070   15,464
95,650     95,700 16,362 11,664    16,362   14,756 98,650     98,700 17,082 12,324    17,082   15,476
95,700     95,750 16,374 11,675    16,374   14,768 98,700     98,750 17,094 12,335    17,094   15,488
95,750     95,800 16,386 11,686    16,386   14,780 98,750     98,800 17,106 12,346    17,106   15,500
95,800     95,850 16,398 11,697    16,398   14,792 98,800     98,850 17,118 12,357    17,118   15,512
95,850     95,900 16,410 11,708    16,410   14,804 98,850     98,900 17,130 12,368    17,130   15,524
95,900     95,950 16,422 11,719    16,422   14,816 98,900     98,950 17,142 12,379    17,142   15,536
95,950     96,000 16,434 11,730    16,434   14,828 98,950     99,000 17,154 12,390    17,154   15,548

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

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

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2023 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 $182,100  $                         × 24% (0.24)          $              $  6,600.00        $
Over $182,100 but not over $231,250  $                             × 32% (0.32)          $              $ 21,168.00        $ 
Over $231,250 but not over $578,125  $                             × 35% (0.35)          $              $ 28,105.50        $
Over $578,125                        $                             × 37% (0.37)          $             $ 39,668.00         $

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 $190,750  $                        × 22% (0.22)           $              $  9,385.00        $
Over $190,750 but not over $364,200  $                             × 24% (0.24)          $              $ 13,200.00        $
Over $364,200 but not over $462,500  $                             × 32% (0.32)          $              $ 42,336.00        $
Over $462,500 but not over $693,750  $                             × 35% (0.35)          $              $ 56,211.00        $
Over $693,750                        $                            × 37% (0.37)           $             $ 70,086.00         $

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 $182,100  $                         × 24% (0.24)          $              $  6,600.00        $
Over $182,100 but not over $231,250  $                             × 32% (0.32)          $              $ 21,168.00        $
Over $231,250 but not over $346,875  $                             × 35% (0.35)          $              $ 28,105.50        $
Over $346,875                        $                            × 37% (0.37)           $             $ 35,043.00         $

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 $182,100  $                         × 24% (0.24)          $              $  8,206.00        $
Over $182,100 but not over $231,250  $                             × 32% (0.32)          $              $ 22,774.00        $
Over $231,250 but not over $578,100  $                             × 35% (0.35)          $              $ 29,711.50        $
Over $578,100                        $                            × 37% (0.37)           $             $ 41,273.50         $

Need more information or forms? Visit IRS.gov.                                                                                                          77

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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

joint or separate return, also enter your • Make sure that if you, your spouse
Voter Registration spouse's SSN. Be sure to enter your SSN with whom you are filing a joint return,
Do you need to check or update your in the space next to your name. Check or your dependent was enrolled in Mar-
voter registration? Visit Vote.gov to con- that your name and SSN agree with your ketplace coverage, and advance pay-
firm with your state election office. social security card. ments of the premium tax credit were
• Make sure your name and address made for the coverage, that you attach
are correct. Enter your (and your spou- Form 8962. For tax years other than
How To Avoid Common
se's) name in the same order as shown 2020, you may have to repay excess ad-
Mistakes on your last return. vance payments, even if someone else
Mistakes can delay your refund or result • If you live in an apartment, be sure enrolled you, your spouse, or your de-
in notices being sent to you. One of the to include your apartment number in pendent in the Marketplace coverage.
best ways to file an accurate return is to your address. Excess advance payments may also have
file electronically. Tax software does the • If you are taking the standard de- to be repaid if you enrolled someone in
math for you and will help you avoid duction, see the instructions for line 12 Marketplace coverage, you don't claim
mistakes. You may be eligible to use to be sure you entered the correct that individual as a dependent, and no
free tax software that will take the amount. one else claims that individual as a de-
guesswork out of preparing your return. • If you received capital gain distri- pendent. See the instructions for Sched-
Free File makes available free butions but weren't required to file ule 2, line 2, and the Instructions for
brand-name software and free e-file. Schedule D, make sure you checked the Form 8962. You or whoever enrolled
Visit IRS.gov/FreeFile for details. Join box on line 7. you should have received Form 1095-A
the eight in 10 taxpayers who get their • If you are taking the EIC, be sure from the Marketplace with information
refunds faster by using direct deposit you used the correct column of the EIC about who was covered and any advance
and e-file. Table for your filing status and the num- payments of the premium tax credit.
• File your return on a standard size ber of qualifying children you have who
sheet of paper. Cutting the paper may have valid SSNs. Innocent Spouse Relief
cause problems in processing your re- • Remember to sign and date Form
Generally, both you and your spouse are
turn. 1040 or 1040-SR and enter your occupa-
each responsible for paying the full
• Make sure you entered the correct tion(s).
amount of tax, interest, and penalties on
name and social security number (SSN) • Attach your Form(s) W-2 and oth-
your joint return. However, you may
for each dependent you claim in the De- er required forms and schedules. Put all
qualify for relief from liability for tax on
pendents section. Check that each de- forms and schedules in the proper order.
a joint return if (a) there is an under-
pendent's name and SSN agrees with the See Assemble Your Return, earlier.
statement of tax because your spouse
dependent’s social security card. For • If you owe tax and are paying by
omitted income or claimed false deduc-
each child under age 17 who is a quali- check or money order, be sure to include
tions or credits; (b) you are divorced,
fying child for the child tax credit or all the required information on your pay-
separated, or no longer living with your
each dependent who qualifies you for ment. See the instructions for line 37 for
spouse; or (c) given all the facts and cir-
the credit for other dependents, make details.
cumstances, it wouldn't be fair to hold
sure you checked the appropriate box in • Make sure to check Where Do You
you liable for the tax. You may also
column (4) of the Dependents section. File? before mailing your return. Over
qualify for relief if you were a married
• Check your math, especially for the next several years, the IRS will be
resident of a community property state
the child tax credit, earned income credit reducing the number of paper tax return
but didn't file a joint return and are now
(EIC), taxable social security benefits, processing sites. Because of this, you
liable for an unpaid or understated tax.
total income, itemized deductions or may need to mail your return to a differ-
File Form 8857 to request relief. In
standard deduction, taxable income, to- ent address than you have in the past.
some cases, Form 8857 may need to be
tal tax, federal income tax withheld, and • Don’t file more than one original
filed within 2 years of the date on which
refund or amount you owe. return for the same year, even if you
• Be sure you used the correct meth- haven't gotten your refund or haven't the IRS first attempted to collect the tax
from you. Don’t file Form 8857 with
od to figure your tax. See the instruc- heard from the IRS since you filed. Fil-
your Form 1040 or 1040-SR. For more
tions for line 16. ing more than one original return for the
information, see Pub. 971 and Form
• Be sure to enter your SSN in the same year, or sending in more than one
8857, or you can call the Innocent
space provided on page 1 of Form 1040 copy of the same return (unless we ask
Spouse office toll free at 855-851-2009.
or 1040-SR. If you are married filing a you to do so), could delay your refund.

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

If your SSN has been lost or stolen or victim of identity theft, see
Income Tax Withholding you suspect you are a victim of tax-rela- www.IdentityTheft.gov and Pub. 5027.
and Estimated Tax ted identity theft, visit IRS.gov/ People who are deaf, hard of hearing, or
IdentityTheft to learn what steps you have a speech disability and who have
Payments for 2024 should take. 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 Visit IRS.gov and enter “identity
of Pub. 505 or the worksheets problem, or are seeking help in resolv- theft” in the search box to learn more
included with Form W-4 or W-4P to de- ing tax problems that haven't been re- about identity theft and how to reduce
termine whether you need to have your solved through normal channels, may be your risk.
withholding increased or decreased. eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS by You can report a phone scam to the
In general, you don’t have to make
calling the National Taxpayer Advocate Treasury Inspector General for Tax Ad-
estimated tax payments if you expect
helpline at 877-777-4778. People who ministration at IRS Impersonation Scam
that your 2024 Form 1040 or 1040-SR
are deaf, hard of hearing, or have a Reporting or the FTC using the FTC
will show a tax refund or a tax balance
speech disability and who have access to Complaint Assistant at FTC.gov. Add
due of less than $1,000. If your total es-
TTY/TDD equipment can call “IRS Telephone Scam” in the notes.
timated tax for 2024 is $1,000 or more,
800-829-4059. Deaf or hard-of-hearing
see Form 1040-ES and Pub. 505 for a
individuals can also contact the IRS
worksheet you can use to see if you have How Do You Make a Gift
through Telecommunications Relay
to make estimated tax payments. For To Reduce Debt Held By
Services at FCC.gov/TRS.
more details, see Pub. 505.
Protect yourself from suspicious the Public?
emails, phishing schemes, and phone If you wish to do so, make a check paya-
Secure Your Tax scams. Phishing is the creation and use ble to “Bureau of the Fiscal Service.”
Records From Identity of email and websites designed to mimic You can send it to: Bureau of the Fiscal
legitimate business emails and websites. Service, Attn: Dept G, P.O. Box 2188,
Theft The most common form is sending an Parkersburg, WV 26106-2188. Or you
All taxpayers can now apply email to a user falsely claiming to be an can enclose the check with your income
TIP for an Identity Protection PIN established legitimate enterprise in an tax return when you file. In the memo
(IP PIN). Use the Get An IP attempt to scam the user into surrender- section of the check, make a note that it
PIN tool on IRS.gov to request an IP ing private information that will be used is a gift to reduce the debt held by the
PIN, file Form 15227 if your AGI on for identity theft. public. Don’t add your gift to any tax
your last filed return is less than The IRS doesn't initiate contact with you may owe. See the instructions for
$73,000 ($146,000 if married filing taxpayers via emails. Also, the IRS line 37 for details on how to pay any tax
jointly), or make an appointment to visit doesn't request detailed personal infor- you owe. For information on how to
a Taxpayer Assistance Center. mation through email or ask taxpayers make this type of gift online, go to
Identity theft occurs when someone for the PIN numbers, passwords, or sim- TreasuryDirect.gov/Help-Center/Public-
uses your personal information, such as ilar secret access information for their Debt-FAQs/#DebtFinance and click on
your name, social security number credit card, bank, or other financial ac- “How do you make a contribution to re-
(SSN), or other identifying information, counts. duce the debt?”
without your permission to commit If you receive an unsolicited email You may be able to deduct this
fraud or other crimes. An identity thief claiming to be from the IRS, forward the TIP gift on your 2024 tax return.
may use your SSN to get a job or may message to phishing@irs.gov. For more
file a tax return using your SSN to re- information, go to IRS.gov/Phishing.
ceive a refund. You may also report misuse of the IRS How Long Should
To reduce your risk: name, logo, forms, or other IRS property
• Protect your SSN, to the Treasury Inspector General for Records Be Kept?
• Ensure your employer is protecting Tax Administration toll free at Keep a copy of your tax return, work-
your SSN, and 800-366-4484. People who are deaf, sheets you used, and records of all items
• Be careful when choosing a tax re- hard of hearing, or have a speech disa- appearing on it (such as Forms W-2 and
turn preparer. bility and who have access to TTY/TDD 1099) until the statute of limitations runs
equipment can call 800-877-8339. You out for that return. Usually, this is 3
If your tax records are affected by can forward suspicious emails to the years from the date the return was due or
identity theft and you receive a notice Federal Trade Commission (FTC) at filed or 2 years from the date the tax was
from the IRS, respond right away to the spam@uce.gov or report them at ftc.gov/ paid, whichever is later. You should
name and phone number printed on the complaint. You can contact them at keep some records longer. For example,
IRS notice or letter. For more informa- www.ftc.gov/idtheft or 877-IDTHEFT keep property records (including those
tion, see Pub. 5027. (877-438-4338). If you have been the on your home) as long as they are nee-

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ded to figure the basis of the original or     the  end  of  these  instructions.  However,   IRS.gov/TCE  or  download  the  free 
replacement  property.  For  more  details,    if you got an IRS notice, mail the return      IRS2Go app for information on free tax 
see chapter 1 of Pub. 17.                      to the address in the notice.                  return preparation.
                                                                                               •   MilTax.  Members  of  the  U.S. 
Amended Return                                 How To Get Tax Help                            Armed  Forces  and  qualified  veterans 
                                                                                              may  use  MilTax,  a  free  tax  service  of-
File  Form  1040-X  to  change  a  return      If you have questions about a tax issue; 
                                                                                              fered  by  the  Department  of  Defense 
you  already  filed.  Generally,  to  timely   need  help  preparing  your  tax  return;  or 
                                                                                              through  Military  OneSource.  For  more 
claim a refund on your amended return,         want  to  download  free  publications, 
                                                                                              information,  go  to       MilitaryOneSource 
Form  1040-X  must  be  filed  within  3       forms, or instructions, go to IRS.gov to 
                                                                                              (MilitaryOneSource.mil/MilTax).
years  after  the  date  the  original  return find  resources  that  can  help  you  right 
was filed or within 2 years after the date     away.                                           Also,  the  IRS  offers  Free  Fillable 
                                                                                              Forms,  which  can  be  completed  online 
the tax was paid, whichever is later. But      Preparing and filing your tax return. 
                                                                                              and then e-filed regardless of income.
you  may  have  more  time  to  file  Form     After receiving all your wage and earn-
1040-X  if  you  live  in  a  federally  de-   ings  statements  (Forms  W-2,  W-2G,          Using  online  tools  to  help  prepare 
clared disaster area or you are physically     1099-R,  1099-MISC,  1099-NEC,  etc.);         your  return. Go  to       IRS.gov/Tools  for 
or  mentally  unable  to  manage  your  fi-    unemployment compensation statements           the following.
nancial affairs. See Pub. 556 for details.     (by mail or in a digital format) or other       •   The   Earned  Income  Tax  Credit 
  You can file Form 1040-X electroni-          government  payment  statements  (Form         Assistant (IRS.gov/EITCAssistant) deter-
cally  with  tax  filing  software  to  amend  1099-G); and interest, dividend, and re-       mines  if  you’re  eligible  for  the  earned 
Forms 1040 and 1040-SR. See         IRS.gov/   tirement  statements  from  banks  and  in-    income credit (EIC).
Filing/Amended-Return-Frequently-              vestment firms (Forms 1099), you have           •   The   Online  EIN  Application 
Asked-Questions for more information.          several  options  to  choose  from  to  pre-   (IRS.gov/EIN) helps you get an employ-
                                               pare  and  file  your  tax  return.  You  can  er  identification  number  (EIN)  at  no 
  Use the Where's My Amended Return            prepare  the  tax  return  yourself,  see  if  cost.
application on IRS.gov to track the sta-       you  qualify  for  free  tax  preparation,  or  •   The   Tax  Withholding  Estimator 
tus of your amended return. It can take        hire  a  tax  professional  to  prepare  your  (IRS.gov/W4App) makes it easier for you 
up to 3 weeks from the date you mailed         return.                                        to  estimate  the  federal  income  tax  you 
it to show up in our system.                                                                  want  your  employer  to  withhold  from 
                                               Free  options  for  tax  preparation. 
                                                                                              your paycheck. This is tax withholding. 
                                               Your  options  for  preparing  and  filing 
                                                                                              See  how  your  withholding  affects  your 
Need a Copy of Your Tax                        your return online or in your local com-
                                                                                              refund, take-home pay, or tax due.
Return Information?                            munity,  if  you  qualify,  include  the  fol-
Tax  return  transcripts  are  free  and  are  lowing.                                         •   The   First-Time  Homebuyer  Credit 
                                                                                              Account  Look-up  (IRS.gov/HomeBuyer    ) 
generally  used  to  validate  income  and     • Free  File.  This  program  lets  you 
                                                                                              tool provides information on your repay-
tax  filing  status  for  mortgage  applica-   prepare and file your federal individual 
                                                                                              ments and account balance.
tions,  student  and  small  business  loan    income tax return for free using software 
applications, and during tax return prep-      or  Free  File  Fillable  Forms.  However,      •   The    Sales          Tax Deduction 
                                                                                              Calculator  (IRS.gov/SalesTax)  figures 
aration. To get a free transcript:             state tax preparation may not be availa-
                                                                                              the amount you can claim if you itemize 
  • Visit IRS.gov/Transcript,                  ble  through  Free  File.  Go  to IRS.gov/
                                                                                              deductions on Schedule A (Form 1040).
  • Use Form 4506-T or 4506T-EZ, or            FreeFile  to  see  if  you  qualify  for  free 
  • Call us at 800-908-9946.                   online  federal  tax  preparation,  e-filing,  Getting answers to your tax questions. 
                                               and direct deposit or payment options.         On IRS.gov, you can get up-to-date in-
  If you need a copy of your actual tax        • VITA. The Volunteer Income Tax               formation on current events and changes 
return, use Form 4506. There is a fee for      Assistance  (VITA)  program  offers  free      in tax law.
each  return  requested.  See  Form  4506      tax help to people with low-to-moderate         •   IRS.gov/Help: A variety of tools to 
for the current fee. If your main home,        incomes,  persons  with  disabilities,  and    help  you  get  answers  to  some  of  the 
principal  place  of  business,  or  tax  re-  limited-English-speaking taxpayers who         most common tax questions.
cords are located in a federally declared      need  help  preparing  their  own  tax  re-     •   IRS.gov/ITA:  The  Interactive  Tax 
disaster area, this fee will be waived.        turns. Go to IRS.gov/VITA, download the        Assistant, a tool that will ask you ques-
                                               free IRS2Go app, or call 800-906-9887          tions and, based on your input, provide 
Past Due Returns                               for information on free tax return prepa-      answers on a number of tax topics.
If  you  or  someone  you  know  needs  to     ration.                                         •   IRS.gov/Forms:  Find  forms,  in-
file  past  due  tax  returns,  use Tax  Topic • TCE. The Tax Counseling for the              structions,  and  publications.  You  will 
153  or  go  to IRS.gov/Individuals  for       Elderly  (TCE)  program  offers  free  tax     find  details  on  the  most  recent  tax 
help in filing those returns. Send the re-     help for all taxpayers, particularly those     changes and interactive links to help you 
turn to the address that applies to you in     who are 60 years of age and older. TCE         find answers to your questions.
the  latest  Form  1040  and  1040-SR  in-     volunteers specialize in answering ques-        •   You may also be able to access tax 
structions. For example, if you are filing     tions about pensions and retirement-rela-      information in your e-filing software.
a 2020 return in 2024, use the address at      ted  issues  unique  to  seniors.  Go  to 

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Need someone to prepare your tax re- Watching IRS videos. The IRS Video Note. IRS eBooks have been tested
turn? There are various types of tax re- portal (IRSVideos.gov) contains video using Apple’s iBooks for iPad. Our
turn preparers, including enrolled and audio presentations for individuals, eBooks haven’t been tested on other
agents, certified public accountants small businesses, and tax professionals. dedicated eBook readers, and eBook
functionality may not operate as inten-
(CPAs), accountants, any many others Online tax information in other lan-
ded.
who don’t have professional credentials. guages. You can find information on
If you choose to have someone prepare IRS.gov/MyLanguage if English isn’t Access your online account (individu-
your tax return, choose that preparer your native language. al taxpayers only). Go to IRS.gov/
wisely. A paid tax preparer is: Account to securely access information
Free Over-the-Phone Interpreter
• Primarily responsible for the over- about your federal tax account.
(OPI) Service. The IRS is committed to
all substantive accuracy of your return, • View the amount you owe and a
serving taxpayers with limited-English
• Required to sign the return, and breakdown by tax year.
proficiency (LEP) by offering OPI serv-
• Required to include their preparer • See payment plan details or apply
ices. The OPI Service is a federally fun-
tax identification number (PTIN). for a new payment plan.
ded program and is available at Taxpay-
Although the tax preparer al- er Assistance Centers (TACs), most IRS • Make a payment or view 5 years of
payment history and any pending or
! ways signs the return, you’re offices, and every VITA/TCE tax return
scheduled payments.
CAUTION ultimately responsible for pro- site. The OPI Service is accessible in
viding all the information required for more than 350 languages. • Access your tax records, including
key data from your most recent tax re-
the preparer to accurately prepare your Accessibility Helpline available for turn, and transcripts.
return and for the accuracy of every taxpayers with disabilities. Taxpayers • View digital copies of select noti-
item reported on the return. Anyone paid who need information about accessibili- ces from the IRS.
to prepare tax returns for others should ty services can call 833-690-0598. The • Approve or reject authorization re-
have a thorough understanding of tax Accessibility Helpline can answer ques- quests from tax professionals.
matters. For more information on how tions related to current and future acces- • View your address on file or man-
to choose a tax preparer, go to Tips for sibility products and services available age your communication preferences.
Choosing a Tax Preparer on IRS.gov. in alternative media formats (for exam-
Get a transcript of your return. With
Employers can register to use Busi- ple, braille, large print, audio, etc.). The
an online account, you can access a vari-
ness Services Online. The Social Se- Accessibility Helpline does not have ac-
ety of information to help you during the
curity Administration (SSA) offers on- cess to your IRS account. For help with
filing season. You can get a transcript,
line services at SSA.gov/employer for tax law, refunds, or account-related is-
review your most recently filed tax re-
fast, free, and secure W-2 filing options sues, go to IRS.gov/LetUsHelp.
turn, and get your adjusted gross in-
to CPAs, accountants, enrolled agents, Note. Form 9000, Alternative Media come. Create or access your online ac-
and individuals who process Form W-2, Preference, or Form 9000(SP) allows count at IRS.gov/Account.
Wage and Tax Statement, and Form you to elect to receive certain types of
Tax Pro Account. This tool lets your
W-2c, Corrected Wage and Tax State- written correspondence in the following
tax professional submit an authorization
ment. formats.
request to access your individual taxpay-
IRS social media. Go to IRS.gov/ • Standard Print.
er IRS online account. For more infor-
SocialMedia to see the various social • Large Print.
mation, go to IRS.gov/TaxProAccount.
media tools the IRS uses to share the lat- • Braille.
est information on tax changes, scam • Audio (MP3). Using direct deposit. The safest and
alerts, initiatives, products, and services. • Plain Text File (TXT). easiest way to receive a tax refund is to
At the IRS, privacy and security are our • Braille Ready File (BRF). e-file and choose direct deposit, which
securely and electronically transfers
highest priority. We use these tools to Disasters. Go to IRS.gov/DisasterRelief
your refund directly into your financial
share public information with you. to review the available disaster tax re-
account. Direct deposit also avoids the
Don’t post your social security number lief.
possibility that your check could be lost,
(SSN) or other confidential information Getting tax forms and publications. stolen, destroyed, or returned undeliver-
on social media sites. Always protect Go to IRS.gov/Forms to view, download, able to the IRS. Eight in 10 taxpayers
your identity when using any social net- or print all the forms, instructions, and use direct deposit to receive their re-
working site. publications you may need. Or, you can funds. If you don’t have a bank account,
The following IRS YouTube channels to go IRS.gov/OrderForms to place an go to IRS.gov.DirectDeposit for more in-
provide short, informative videos on order. formation on where to find a bank or
various tax-related topics in English, Getting tax publications and instruc- credit union that can open an account
Spanish, and ASL. tions in eBook format. Download and online.
• Youtube.com/irsvideos. view popular tax publications and in- Reporting and resolving your tax-re-
• Youtube.com/irsvideosmultilingua. structions (including the Instructions for lated identity theft issues.
• Youtube.com/irsvideosASL. Form 1040) on mobile devices as • Tax-related identity theft happens
eBooks at IRS.gov/eBooks. when someone steals your personal

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information to commit tax fraud. Your • Electronic Federal Tax Payment tices and letters using the Document Up-
taxes can be affected if your SSN is used System: Best option for businesses. En- load Tool. For notices that require addi-
to file a fraudulent return or to claim a rollment is required. tional action, taxpayers will be
refund or credit. • Check or Money Order: Mail your redirected appropriately on IRS.gov to
• The IRS doesn’t initiate contact payment to the address listed on the no- take further action. To learn more about
with taxpayers by email, text messages tice or instructions. the tool, go to IRS.gov/Upload.
(including shortened links), telephone • Cash: You may be able to pay your Note. You can use Schedule LEP
calls, or social media channels to request taxes with cash at a participating retail (Form 1040), Request for Change in
or verify personal or financial informa- store. Language Preference, to state a prefer-
tion. This includes requests for personal • Same-Day Wire: You may be able ence to receive notices, letters, or other
identification numbers (PINs), pass- to do same-day wire from your financial written communications from the IRS in
words, or similar information for credit institution. Contact your financial insti- an alternative language. You may not
cards, banks, or other financial accounts. tution for availability, cost, and time immediately receive written communi-
• Go to IRS.gov/IdentityTheft, the frames. cations in the requested language. The
IRS Identity Theft Central webpage, for Note. The IRS uses the latest encryp- IRS’s commitment to LEP taxpayers is
information on identity theft and data se- tion technology to ensure that the elec- part of a multi-year timeline that began
curity protection for taxpayers, tax pro- tronic payments you make online, by providing translations in 2023. You will
fessionals, and businesses. If your SSN phone, or from a mobile device using continue to receive communications, in-
has been lost or stolen or you suspect the IRS2Go app are safe and secure. cluding notices and letters in English,
you’re a victim of tax-related identity Paying electronically is quick, easy, and until they are translated to your prefer-
theft, you can learn what steps you faster than mailing in a check or money red language.
should take. order. Contacting your local TAC. Keep in
• Get an Identity Protection PIN (IP
What if I can’t pay now? Go to mind, many questions can be answered
PIN). IP PINs are six-digit numbers as-
IRS.gov/Payments for more information on IRS.gov without visiting a TAC. Go
signed to taxpayers to help prevent the
about your options. to IRS.gov/LetUsHelp for the topics peo-
misuse of their SSNs on fraudulent fed-
eral income tax returns. When you have • Apply for an online payment ple ask about most. If you still need
agreement (IRS.gov/OPA) to meet your help, TACs provide tax help when a tax
an IP PIN, it prevents someone else
tax obligation in monthly installments if issue can’t be handled online or by
from filing a tax return with your SSN.
you can't pay your taxes in full today. phone. All TACs now provide service by
To learn more, go to IRS.gov/IPPIN.
Once you complete the online process, appointment, so you’ll know in advance
Ways to check on the status of your you will receive immediate notification that you can get the service you need
refund. of whether your agreement has been ap- without long wait times. Before you vis-
• Go to IRS.gov/Refunds. proved. it, go to IRS.gov/TACLocator to find the
• Download the official IRS2Go app Use the Offer in Compromise Pre- nearest TAC and to check hours, availa-
•
to your mobile device to check your re- Qualifier to see if you can settle your tax ble services, and appointment options.
fund status. debt for less than the full amount you Or, on the IRS2Go app, under the Stay
• Call the automated refund hotline owe. For more information on the Offer Connected tab, choose the Contact Us
at 800-829-1954. See Refund Informa- in Compromise program, go to IRS.gov/ option and click on “Local Offices.”
tion, later. OIC.
Making a tax payment. Payments of Filing an amended return. Go to Interest and Penalties
U.S. tax must be remitted to the IRS in IRS.gov/Form1040X for information and You don’t have to figure the amount of
U.S. dollars. Digital assets are not ac- updates. any interest or penalties you may owe.
cepted. Go to IRS.gov/Payments for in-
Checking the status of your amended We will send you a bill for any amount
formation on how to make a payment
return. Go to IRS.gov/WMAR to track due.
using any of the following options.
the status of Form 1040-X amended re-
• IRS Direct Pay: Pay your individu- If you choose to include interest or
turns.
al tax bill or estimated tax payment di- penalties (other than the estimated tax
rectly from your checking or savings ac- It can take up to 3 weeks from penalty) with your payment, identify and
count at no cost to you. ! the date you filed your amen- enter the amount in the bottom margin
• Debit Card, Credit Card, or CAUTION ded return for it to show up in of Form 1040 or 1040-SR, page 2. Don’t
Digital Wallet: Choose an approved pay- our system, and processing it can take include interest or penalties (other than
ment processor to pay online or by up to 16 weeks. the estimated tax penalty) in the amount
phone. you owe on line 37. For more informa-
• Electronic Funds Withdrawal: Understanding an IRS notice or letter tion on the estimated tax penalty, see
Schedule a payment when filing your you’ve received. Go to IRS.gov/Notices
Line 38, earlier.
federal taxes using tax return prepara- to find additional information about re-
tion software or through a tax professio- sponding to an IRS notice or letter.
nal. Responding to an IRS notice or letter.
You can now upload responses to all no-

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Interest                                         clude  it  with  your  return.  The  penalty     contain information needed to figure the 
                                                 can be as much as 25% of the tax due.            correct  tax  or  shows  a  substantially  in-
We will charge you interest on taxes not 
                                                 The penalty is 15% per month, up to a            correct tax because you take a frivolous 
paid by their due date, even if an exten-
                                                 maximum of 75%, if the failure to file is        position  or  desire  to  delay  or  interfere 
sion  of  time  to  file  is  granted.  We  will 
                                                 fraudulent.  If  your  return  is  more  than    with the tax laws. This includes altering 
also charge you interest on penalties im-
                                                 60 days late, the minimum penalty will           or  striking  out  the  preprinted  language 
posed  for  failure  to  file,  negligence, 
                                                 be  $485  or  the  amount  of  any  tax  you     above  the  space  where  you  sign.  For  a 
fraud, substantial or gross valuation mis-
                                                 owe, whichever is smaller.                       list  of  positions  identified  as  frivolous, 
statements,  substantial  understatements 
of tax, and reportable transaction under-        Late payment of tax. If you pay your             see Notice 2010-33, 2010-17 I.R.B. 609, 
statements.  Interest  is  charged  on  the      taxes  late,  the  penalty  is  usually 1/  2 of available          at  IRS.gov/irb/
penalty from the due date of the return          1%  of  the  unpaid  amount  for  each           2010-17_IRB#NOT-2010-33.
(including extensions).                          month  or  part  of  a  month  the  tax  isn't   Other. Other  penalties  can  be  imposed 
                                                 paid.  The  penalty  can  be  as  much  as       for,  among  other  things,  negligence, 
Penalties                                        25% of the unpaid amount. It applies to          substantial  understatement  of  tax,  re-
Late filing. If you don’t file your return       any unpaid tax on the return. This penal-        portable transaction understatements, fil-
by  the  due  date  (including  extensions),     ty  is  in  addition  to  interest  charges  on  ing  an  erroneous  refund  claim,  and 
the penalty is usually 5% of the amount          late payments.                                   fraud.  Criminal  penalties  may  be  im-
due for each month or part of a month            Frivolous  return. In  addition  to  any         posed for willful failure to file, tax eva-
your  return  is  late,  unless  you  have  a    other penalties, the law imposes a penal-        sion, making a false statement, or identi-
reasonable  explanation.  If  you  have  a       ty of $5,000 for filing a frivolous return.      ty theft. See Pub. 17 for details on some 
reasonable explanation for filing late, in-      A  frivolous  return  is  one  that  doesn't     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  2024  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.

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Instructions for Schedule 1

Additional Income and Adjustments to Income

deducted state and local income taxes on
your 2022 Schedule A, use the State and Lines 2a and 2b
General Instructions Local Income Tax Refund Worksheet in
these instructions to see if any of your Alimony Received
Use Schedule 1 to report income or ad-
refund is taxable.
justments to income that can’t be en- Line 2a
tered directly on Form 1040, 1040-SR, Exception. See Itemized Deduction Re-
or 1040-NR. coveries in Pub. 525 instead of using the Enter amounts received as alimony or
State and Local Income Tax Refund separate maintenance pursuant to a di-
Additional income is entered on Worksheet in these instructions if any of vorce or separation agreement entered
Schedule 1, Part I. The amount on the following applies. into on or before December 31, 2018,
line 10 of Schedule 1 is entered on Form 1. You received a refund in 2023 unless that agreement was changed after
1040, 1040-SR, or 1040-NR, line 8. that is for a tax year other than 2022. December 31, 2018, to expressly pro-
vide that alimony received isn't included
Adjustments to income are entered on 2. You received a refund other than in your income. Alimony received is not
Schedule 1, Part II. The amount on an income tax refund, such as a general included in your income if you entered
line 26 is entered on Form 1040, sales tax or real property tax refund, in into a divorce or separation agreement
1040-SR, or 1040-NR, line 10. 2023 of an amount deducted or credit after December 31, 2018. If you are in-
claimed in an earlier year. cluding alimony in your income, you
3. You had taxable income on your must let the person who made the pay-
Additional Income 2022 Form 1040 or 1040-SR, line 15, ments know your social security num-
but no tax on your Form 1040 or ber. If you don’t, you may have to pay a
1040-SR, line 16, because of the 0% tax penalty. For more details, see Pub. 504.
Line 1 rate on net capital gain and qualified If you are including alimony pay-
dividends in certain situations.
Taxable Refunds, Credits, or ments from more than one divorce or
4. Your 2022 state and local income
Offsets of State and Local separation agreement in your income,
tax refund is more than your 2022 state enter the total of all alimony received on
Income Taxes and local income tax deduction minus line 2a.
None of your refund is taxable the amount you could have deducted as
TIP if, in the year you paid the tax, your 2022 state and local general sales Line 2b
you either (a) didn't itemize de- taxes.
On line 2b, enter the month and year of
ductions, or (b) elected to deduct state 5. You made your last payment of your original divorce or separation
and local general sales taxes instead of 2022 estimated state or local income tax agreement that relates to the alimony
state and local income taxes. in 2023. payment, if any, reported on line 2a.
If you received a refund, credit, or 6. You owed alternative minimum If you have alimony payments from
offset of state or local income taxes in tax in 2022. more than one divorce or separation
2023, you may be required to report this 7. You couldn't use the full amount agreement, on line 2b enter the month
amount. If you didn't receive a Form of credits you were entitled to in 2022 and year of the divorce or separation
1099-G, check with the government because the total credits were more than agreement for which you received the
agency that made the payments to you. the amount shown on your 2022 Form most income. Attach a statement listing
Your 2023 Form 1099-G may have been 1040 or 1040-SR, line 16. the month and year of the other agree-
made available to you only in an elec- 8. You could be claimed as a de- ments.
tronic format, and you will need to get pendent by someone else in 2022.
instructions from the agency to retrieve 9. You received a refund because of Line 3
this document. Report any taxable re- a jointly filed state or local income tax Business Income or (Loss)
fund you received even if you didn't re- return, but you aren't filing a joint 2023
ceive Form 1099-G. Form 1040 or 1040-SR with the same If you operated a business or practiced
If you chose to apply part or all of the person. your profession as a sole proprietor, re-
port your income and expenses on
refund to your 2023 estimated state or
Schedule C.
local income tax, the amount applied is
treated as received in 2023. If the refund
was for a tax you paid in 2022 and you

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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 2022 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 2022 (generally, this is the amount reported on your 2022 Schedule A, line 5d), more than the 
   amount on your 2022 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 2022 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 2022 (generally, this is the amount 
        reported on your 2022 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 2022 Schedule A, line 17.    4.  
   Note. If the filing status on your 2022 Form 1040 or 1040-SR was married filing separately and 
   your spouse itemized deductions in 2022, 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 
   2022 Form 1040 or 1040-SR.
   •    Single or married filing separately—$12,950
   •    Married filing jointly or qualifying surviving spouse—$25,900
   •    Head of household—$19,400                                              5.               
6. Check any boxes that apply.*
    You were born before January 2, 1958.                                       You are blind.
    Spouse was born before January 2, 1958.                                    Spouse is blind.
        No boxes checked. Enter -0-.
        Multiply the number of boxes checked by $1,400 ($1,750 
        if your 2022 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.  

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have any business expenses. Also don’t number). The amount from Form 2555,
Line 4 report on lines 8a through 8z any non- line 45, will be subtracted from the other
Other Gains or (Losses) employee compensation shown on Form amounts of income listed on lines 8a
1099-MISC, 1099-NEC, or 1099-K (un- through 8c and lines 8e through 8z.
If you sold or exchanged assets used in a
less it isn't self-employment income, Complete the Foreign Earned Income
trade or business, see the Instructions for
such as income from a hobby or a Tax Worksheet if you enter an amount
Form 4797.
sporadic activity). Instead, see the In- on Form 2555, line 45.
structions for Recipient included on
Line 7 Form 1099-MISC, 1099-NEC, or Line 8e
Unemployment Compensation 1099-K to find out where to report that
You should receive a Form 1099-G income. For more information about Income from Form 8853. Enter the to-
showing in box 1 the total unemploy- what is being reported on Form 1099-K, tal of the amounts from Form 8853,
ment compensation paid to you in 2023. see the Instructions for Payee included lines 8, 12, and 26. See Pub. 969.
Report this amount on line 7. on that form and visit IRS.gov/1099K. You may have to pay an addi-
tional tax if you received a tax-
If the amount reported in box 1 CAUTION!
Line 8a able distribution from an Arch-
! of your Form(s) 1099-G is in- er MSA or Medicare Advantage MSA.
CAUTION correct, report on line 7 only
Net operating loss (NOL) deduction. See the Instructions for Form 8853.
the actual amount of unemployment
Enter any NOL deduction from an earli-
compensation paid to you in 2023.
er year. Enter the amount in the preprin-
Line 8f
If you made contributions to a gov- ted parentheses (as a negative number).
ernmental unemployment compensation The amount of your deduction will be Income from Form 8889. Enter the to-
program or to a governmental paid fami- subtracted from the other amounts of in- tal of the amounts from Form 8889,
ly leave program and you aren't itemiz- come listed on lines 8b through 8z. See lines 16 and 20.
ing deductions, reduce the amount you Pub. 536 for details.
You may have to pay an addi-
report on line 7 by those contributions. ! tional tax if you received a tax-
If you are itemizing deductions, see the Line 8b CAUTION
able distribution from a health
instructions on Form 1099-G. savings account. See the Instructions for
Gambling. Enter any gambling win-
If you received an overpayment of Form 8889.
nings. Gambling winnings include lot-
unemployment compensation in 2023
teries, raffles, a lump-sum payment from
and you repaid any of it in 2023, sub-
the sale of a right to receive future lot-
tract the amount you repaid from the to- Line 8h
tery payments, etc. For details on gam-
tal amount you received. Enter the result
bling losses, see the instructions for Jury duty pay. Enter any jury duty pay
on line 7. Also enter “Repaid” and the
Schedule A, line 16. and see the instructions for line 24a.
amount you repaid on the dotted line
next to line 7. If, in 2023, you repaid Attach Form(s) W-2G to Form
more than $3,000 of unemployment TIP 1040 or 1040-SR if any federal Line 8i
compensation that you included in gross income tax was withheld.
Prizes and awards. Enter prizes and
income in an earlier year, see Repay- awards but see the instructions for
ments in Pub. 525 for details on how to Line 8c line 8m, Olympic and Paralympic med-
report the payment. als and USOC prize money, later.
If you received unemployment Cancellation of debt. Enter any can-
TIP compensation in 2023, your celed debt. Canceled debt may be shown Line 8j
state may issue an electronic in box 2 of Form 1099-C. However, part
Form 1099-G instead of it being mailed or all of your income from cancellation Activity not engaged in for profit in-
to you. Check your state's unemployment of debt may be nontaxable. See Pub. come. See Pub. 525.
compensation website for more informa- 4681 or go to IRS.gov and enter “can-
tion. celed debt” or “foreclosure” in the Line 8k
search box.
Stock options. Enter any income from
the exercise of stock options not other-
Lines 8a Through 8z Line 8d
wise reported on Form 1040 or
Other Income 1040-SR, line 1h.
Foreign earned income exclusion and
Do not report on lines 8a housing exclusion from Form 2555.
Enter the amount of your foreign earned Line 8l
! through 8z any income from
CAUTION self-employment or fees re- income and housing exclusion from
ceived as a notary public. Instead, you Form 2555, line 45. Enter the amount in Income from the rental of personal
must use Schedule C, even if you don’t the preprinted parentheses (as a negative property if you engaged in the rental
for profit but were not in the business

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of renting such property. Also see the If you made a section 962 elec- ble payments, or you received nontaxa-
instructions for line 24b, later. ! tion and have an income inclu- ble payments that you didn’t report on
CAUTION sion under section 951 or line 1a, and choose to include nontaxa-
Line 8m 951A, do not report that income on ble amounts in earned income for purpo-
line 8n or 8o, as applicable. Instead, re- ses of claiming a credit or other tax ben-
Olympic and Paralympic medals and port the tax with respect to the section efit, report the amount on Form 1040 or
USOC prize money. The value of 962 election on Form 1040 or 1040-SR, 1040-SR, line 1d. Then, on line 8s enter
Olympic and Paralympic medals and the line 16, and attach a statement showing the total amount of the nontaxable pay-
amount of United States Olympic Com- how you figured the tax that includes the ments reported on Form 1040 or
mittee (USOC) prize money you receive gross amounts of section 951 and sec- 1040-SR, line 1a or 1d, in the entry
on account of your participation in the tion 951A income. space in the preprinted parentheses (as a
Olympic or Paralympic Games may be negative number). For more information
nontaxable. These amounts should be re- about these payments, see Pub. 525.
ported to you in box 3 of Form Line 8p
1099-MISC. To see if these amounts are Line 8t
461(l) excess business loss adjustment.
nontaxable, first figure your adjusted
Enter the amount of your excess busi-
gross income, including the amount of Pension or annuity from a nonquali-
ness loss from Form 461, line 16.
your medals and prize money. fied deferred compensation plan or a
nongovernmental section 457 plan.
If your adjusted gross income is not Line 8q
more than $1,000,000 ($500,000 if mar- Enter the amount that you received as a
ried filing separately), these amounts are Taxable distributions from an ABLE pension or annuity from a nonqualified
nontaxable and you should include the account. Distributions from this type of deferred compensation plan or a nongo-
amount in box 3 of Form 1099-MISC on account may be taxable if (a) they are vernmental 457 plan. This may be
line 8m, then subtract it by including it more than the designated beneficiary's shown in box 11 of Form W-2. If you
on line 24c. qualified disability expenses, and (b) received such an amount but box 11 is
they were not included in a qualified blank, contact your employer or the pay-
Line 8n rollover. See Pub. 907 for more informa- er for the amount received.
tion.
Section 951(a) inclusion. Section 951 Line 8u
generally requires that a U.S. sharehold- You may have to pay an addi-
er of a controlled foreign corporation in- ! tional tax if you received a tax- Wages earned while incarcerated. En-
clude in income its pro rata share of the CAUTION able distribution from an ABLE ter the amount that you received for
corporation's subpart F income and its account. See the Instructions for Form services performed while an inmate in a
amount determined under section 956. 5329. penal institution. You may receive
Enter on line 8n from your Forms 5471 Form(s) W-2 or Form(s) 1099.
the sum of any amounts reported on Line 8r
Schedule I, lines 1a through h and line 2. Line 8z
Remember to attach copies of your Scholarship and fellowship grants not
Forms 5471 to your return. reported on Form W-2. Enter the Other income. Use line 8z to report
amount of scholarship and fellowship any taxable income not reported else-
Line 8o grants not reported on Form W-2. How- where on your return or other schedules.
ever, if you were a degree candidate, in- List the type and amount of income. If
Section 951A(a) inclusion. Section clude on line 8r only the amounts you necessary, include a statement showing
951A generally requires that a U.S. used for expenses other than tuition and the required information. For more de-
shareholder of a controlled foreign cor- course-related expenses. For example, tails, see Miscellaneous Income in Pub.
poration include in income its global in- amounts used for room, board, and trav- 525.
tangible low-taxed income (GILTI). En- el must be reported on line 8r. If you received a Form 1099-K
ter on line 8o from your Forms 8992 the TIP for a personal item that you
sum of any amounts reported on Part II, Line 8s sold at a gain, don’t report this
line 5. Remember to attach copies of amount on line 8z, instead report it as
your Forms 8992. Nontaxable amount of Medicaid waiv- you would report any other capital gain
er payments included on Form 1040, on Form 8949 and Schedule D.
line 1a or 1d. Certain Medicaid waiver
payments you received for caring for Examples of income to report on
someone living in your home with you line 8z include the following.
may be nontaxable. If nontaxable pay- • Reimbursements or other amounts
ments were reported to you in box 1 of received for items deducted in an earlier
Form(s) W-2, report the amount on year, such as medical expenses, real es-
Form 1040 or 1040-SR, line 1a. If you tate taxes, general sales taxes, or home
did not receive a Form W-2 for nontaxa- mortgage interest. See Recoveries in

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Pub. 525 for details on how to figure the You may have to pay an addi- If you sold more than one per-
amount to report. ! tional tax if you received a tax- TIP sonal item at a loss or received
• Reemployment trade adjustment CAUTION able distribution from a Cover- more than one Form 1099-K
assistance (RTAA) payments. These dell ESA or a QTP. See the Instructions for personal items you sold at a loss, in
payments should be shown in box 5 of for Form 5329. the entry space next to line 8z write
Form 1099-G. “Form(s) 1099-K Personal Items Sold
• Loss on certain corrective distribu- Nontaxable income. Don’t report any at a Loss” and enter the total amount of
tions of excess deferrals. See Retirement nontaxable income on line 8z. Examples the sale proceeds on line 8z.
Plan Contributions in Pub. 525. of nontaxable income include the fol-
• Dividends on insurance policies if lowing. Incorrect Form 1099-K. If you re-
they exceed the total of all net premiums • Child support. ceived a Form 1099-K that shows pay-
you paid for the contract. • Payments you received to help you ments you didn’t receive or is otherwise
• Recapture of a charitable contribu- pay your mortgage loan under the HFA incorrect and you can’t get it corrected,
tion deduction relating to the contribu- Hardest Hit Fund or the Homeowner As- enter the amount from Form 1099-K that
tion of a fractional interest in tangible sistance Fund. was incorrectly reported to you on
personal property. See Fractional Inter- • Any Pay-for-Performance Success line 8z. In the entry space next to line 8z
est in Tangible Personal Property in Payments that reduce the principal bal- write “Incorrect Form 1099-K” and also
Pub. 526. Interest and an additional 10% ance of your home mortgage under the enter the amount that was incorrectly re-
tax apply to the amount of the recapture. Home Affordable Modification Pro- ported to you. For example, if you re-
See the instructions for Schedule 2, gram. ceived a Form 1099-K that incorrectly
line 17g. • Life insurance proceeds received showed $800 of payments to you, you
• Recapture of a charitable contribu- because of someone's death (other than would enter $800 on line 8z and in the
tion deduction if the charitable organiza- from certain employer-owned life insur- entry space next to line 8z you would
tion disposes of the donated property ance contracts). write “Incorrect Form 1099-K - $800.”
within 3 years of the contribution. See • Gifts and bequests. You may have See the instructions for line 24z.
Recapture if no exempt use in Pub. 526. to report information on your gifts or be-
• Taxable part of disaster relief pay- quests on Form 3520, Part IV, if you re-
ments. See Pub. 525 to figure the taxa- ceived:
Adjustments to
ble part, if any. If any of your disaster 1. A gift or bequest from a foreign
relief payment is taxable, attach a state- individual or foreign estate (including Income
ment showing the total payment re- foreign persons related to that foreign
ceived and how you figured the taxable individual or foreign estate) totaling Line 11
part. more than $100,000; or
Educator Expenses
• Taxable distributions from a Cov- 2. Amounts totaling more than
erdell education savings account (ESA) $18,567 from a foreign corporation or If you were an eligible educator in 2023,
or a qualified tuition program (QTP). foreign partnership (including foreign you can deduct on line 11 up to $300 of
Distributions from these accounts may persons related to such foreign corpora- qualified expenses you paid in 2023. If
be taxable if (a) in the case of distribu- tions or foreign partnerships) that you you and your spouse are filing jointly
tions from a QTP, they are more than the treated as gifts. and both of you were eligible educators,
qualified higher education expenses of the maximum deduction is $600. How-
the designated beneficiary in 2023 or, in See the Instructions for Form 3520. ever, neither spouse can deduct more
the case of distributions from an ESA, Form 1099-K loss reporting. If you than $300 of their qualified expenses on
they are more than the qualified educa- sold a personal item at a loss, either re- line 11. An eligible educator is a kinder-
tion expenses of the designated benefi- port the loss on Form 8949 or report it garten through grade 12 teacher, instruc-
ciary in 2023; and (b) they were not in- on line 8z. If you report the loss on tor, counselor, principal, or aide who
cluded in a qualified rollover. Nontaxa- line 8z, enter the amount of the sale pro- worked in a school for at least 900 hours
ble distributions from these accounts ceeds from Form 1099-K on line 8z. In during a school year.
don’t have to be reported on Form 1040 the entry space next to line 8z write Qualified expenses include ordinary
or 1040-SR. This includes rollovers and “Form 1099-K Personal Item Sold at a and necessary expenses paid:
qualified higher education expenses re- Loss” and also enter the amount of the • For professional development
funded to a student from a QTP that sale proceeds. For example, you bought courses you have taken related to the
were recontributed to a QTP with the a couch for $1,000 and sold it through a curriculum you teach or to the students
same designated beneficiary generally third-party vendor for $700, which was you teach; or
within 60 days after the date of refund. reported on your Form 1099-K. In the • In connection with books, sup-
See Pub. 970. entry space next to line 8z you would plies, equipment (including computer
write “Form 1099-K Personal Item Sold equipment, software, and services), and
at a Loss - $700.” See the instructions other materials used in the classroom.
for line 24z. An ordinary expense is one that is
common and accepted in your educa-

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tional field. A necessary expense is one funding distributions from an IRA) were • You received wages in 2023 from
that is helpful and appropriate for your made to your HSA for 2023. See Form an S corporation in which you were a
profession as an educator. An expense 8889. more-than-2% shareholder. Health insur-
doesn’t have to be required to be consid- ance premiums paid or reimbursed by
ered necessary. Line 14 the S corporation are shown as wages on
Form W-2.
Qualified expenses include Moving Expenses
TIP amounts paid or incurred in The insurance plan must be establish-
You can deduct moving expenses if you
2023 for personal protective ed under your business. Your personal
are a member of the Armed Forces on
equipment, disinfectant, and other sup- services must have been a material in-
active duty and due to a military order
plies used for the prevention of the come-producing factor in the business.
you move because of a permanent
spread of coronavirus. If you are filing Schedule C or F, the
change of station. Use Tax Topic 455 or policy can be either in your name or in
Qualified expenses don’t include ex- see Form 3903. the name of the business.
penses for home schooling or for non- If you are a partner, the policy can be
athletic supplies for courses in health or Line 15
either in your name or in the name of the
physical education. Deductible Part of partnership. You can either pay the pre-
You must reduce your qualified ex- Self-Employment Tax miums yourself or your partnership can
penses by the following amounts. pay them and report them as guaranteed
If you were self-employed and owe
• Excludable U.S. series EE and I payments. If the policy is in your name
self-employment tax, fill in Schedule SE
savings bond interest from Form 8815. and you pay the premiums yourself, the
to figure the amount of your deduction.
• Nontaxable qualified tuition pro- partnership must reimburse you and re-
The deductible part of your self-employ-
gram earnings or distributions. port the premiums as guaranteed pay-
ment tax is on line 13 of Schedule SE.
• Any nontaxable distribution of ments.
Coverdell education savings account If you are a more-than-2% sharehold-
earnings. Line 16
er in an S corporation, the policy can be
• Any reimbursements you received Self-Employed SEP, SIMPLE, and either in your name or in the name of the
for these expenses that weren’t reported Qualified Plans S corporation. You can either pay the
to you in box 1 of your Form W-2. premiums yourself or the S corporation
If you were self-employed or a partner,
For more details, use Tax Topic 458 you may be able to take this deduction. can pay them and report them as wages.
or see Pub. 529. See Pub. 560 or, if you were a minister, If the policy is in your name and you
Pub. 517. pay the premiums yourself, the S corpo-
Line 12 ration must reimburse you. You can de-
Line 17 duct the premiums only if the S corpora-
Certain Business Expenses of tion reports the premiums paid or reim-
Self-Employed Health Insurance
Reservists, Performing Artists, bursed as wages in box 1 of your Form
Deduction W-2 in 2023 and you also report the pre-
and Fee-Basis Government
Officials You may be able to deduct the amount mium payments or reimbursements as
you paid for health insurance for your- wages on Form 1040 or 1040-SR,
Include the following deductions on self, your spouse, and your dependents. line 1a.
line 12. The insurance can also cover your child But if you were also eligible to par-
• Certain business expenses of Na- who was under age 27 at the end of ticipate in any subsidized health plan
tional Guard and reserve members who 2023, even if the child wasn't your de- maintained by your or your spouse's em-
traveled more than 100 miles from home pendent. A child includes your son, ployer for any month or part of a month
to perform services as a National Guard daughter, stepchild, adopted child, or in 2023, amounts paid for health insur-
or reserve member. foster child (defined in Who Qualifies as ance coverage for that month can't be
• Performing-arts-related expenses Your Dependent in the Instructions for used to figure the deduction. Also, if
as a qualified performing artist. Form 1040). you were eligible for any month or part
• Business expenses of fee-basis of a month to participate in any subsi-
One of the following statements must
state or local government officials. dized health plan maintained by the em-
be true.
For more details, see Form 2106. You were self-employed and had a ployer of either your dependent or your
•
net profit for the year reported on child who was under age 27 at the end
Line 13 Schedule C or F. of 2023, don’t use amounts paid for cov-
Health Savings Account (HSA) • You were a partner with net earn- erage for that month to figure the deduc-
Deduction ings from self-employment. tion.
• You used one of the optional meth-
You may be able to take this deduction if ods to figure your net earnings from
contributions (other than employer con- self-employment on Schedule SE.
tributions, rollovers, and qualified HSA

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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 2023 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2023 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2023, 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.

A qualified small employer to figure your deduction if any of the or before December 31, 2018, you may
! health reimbursement arrange- following applies. be able to take this deduction. You can't
CAUTION ment (QSEHRA) is considered You had more than one source of take a deduction for alimony payments
•
to be a subsidized health plan main- income subject to self-employment tax. you made to or for your spouse if you
tained by an employer. • You file Form 2555. entered into your divorce or separation
• You are using amounts paid for agreement after December 31, 2018, or
Example. If you were eligible to par- qualified long-term care insurance to if you entered into the agreement on or
ticipate in a subsidized health plan main- figure the deduction. before December 31, 2018, and the
tained by your spouse's employer from agreement was changed after December
Use Pub. 974 instead of the work-
September 30 through December 31, 31, 2018, to expressly provide that ali-
sheet in these instructions if the insur-
you can't use amounts paid for health in- mony received is not included in your
ance plan was considered to be estab-
surance coverage for September through former spouse's income. Use Tax Topic
lished under your business and was ob-
December to figure your deduction. 452 or see Pub. 504.
tained through the Marketplace, and ad-
Medicare premiums you voluntarily vance payments of the premium tax
pay to obtain insurance in your name credit were made or you are claiming Line 19c
that is similar to qualifying private the premium tax credit. On line 19c, enter the month and year of
health insurance can be used to figure your original divorce or separation
the deduction. Amounts paid for health Line 18 agreement that relates to this deduction
insurance coverage from retirement plan for alimony paid.
distributions that were nontaxable be- Penalty on Early Withdrawal of
cause you are a retired public safety offi- Savings
Line 20
cer can't be used to figure the deduction. The Form 1099-INT or Form 1099-OID
For more details, see Instructions for you received will show the amount of IRA Deduction
Form 7206. any penalty you were charged. If you made any nondeductible
If you qualify to take the deduction, TIP contributions to a traditional
use the Self-Employed Health Insurance Lines 19a, 19b, and 19c individual retirement arrange-
Deduction Worksheet to figure the Alimony Paid ment (IRA) for 2023, you must report
amount you can deduct. them on Form 8606.
Exceptions. Use Form 7206 instead of Line 19a
You are entitled to a deduction
the Self-Employed Health Insurance De-
If you made payments to or for your TIP to your IRA contribution re-
duction Worksheet in these instructions
spouse or former spouse under a divorce gardless of age.
or separation agreement entered into on

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If you made contributions to a tradi- 4. If you made contributions to your Were You Covered by a Retirement
tional IRA for 2023, you may be able to IRA in 2023 that you deducted for 2022, Plan?
take an IRA deduction. But you, or your don’t include them in the worksheet. If you were covered by a retirement plan
spouse if filing a joint return, must have 5. If you received income from a (qualified pension, profit-sharing (in-
had earned income to do so. For IRA nonqualified deferred compensation cluding 401(k)), annuity, SEP, SIMPLE,
purposes, earned income includes alimo- plan or nongovernmental section 457 etc.) at work or through self-employ-
ny and separate maintenance payments plan that is included in box 1 of your ment, your IRA deduction may be re-
reported on Schedule 1, line 2a. If you Form W-2, or in box 1 of Form duced or eliminated. But you can still
were a member of the U.S. Armed 1099-NEC, don’t include that income on make contributions to an IRA even if
Forces, earned income includes any non- line 8 of the worksheet. The income you can't deduct them. In any case, the
taxable combat pay you received. If you should be shown in (a) box 11 of your income earned on your IRA contribu-
were self-employed, earned income is Form W-2, (b) box 12 of your Form tions isn't taxed until it is paid to you.
generally your net earnings from W-2 with code Z, or (c) box 15 of Form The “Retirement plan” box in box 13
self-employment if your personal serv- 1099-MISC. If it isn't, contact your em- of your Form W-2 should be checked if
ices were a material income-producing ployer or the payer for the amount of the you were covered by a plan at work
factor. For more details, see Pub. 590-A. income. even if you weren’t vested in the plan.
A statement should be sent to you by
6. You must file a joint return to de- You are also covered by a plan if you
May 31, 2024, that shows all contribu-
duct contributions to your spouse's IRA. were self-employed and had a SEP,
tions to your traditional IRA for 2023.
Enter the total IRA deduction for you SIMPLE, or qualified retirement plan.
Use the IRA Deduction Worksheet to and your spouse on line 20. If you were covered by a retirement
figure the amount, if any, of your IRA
7. Don’t include rollover contribu- plan and you file Form 2555 or 8815, or
deduction. But read the following list
tions in figuring your deduction. Instead, you exclude employer-provided adop-
before you fill in the worksheet.
see the instructions for Form 1040 or tion benefits, see Pub. 590-A to figure
1. You can't deduct contributions to 1040-SR, lines 4a and 4b. the amount, if any, of your IRA deduc-
a Roth IRA. But you may be able to take tion.
8. Don't include trustees' fees that
the retirement savings contributions
were billed separately and paid by you
credit (saver's credit). See the instruc- Married persons filing separately. If
for your IRA.
tions for Schedule 3, line 4. you weren’t covered by a retirement
9. Don’t include any repayments of plan but your spouse was, you are con-
2. If you are filing a joint return and
qualified reservist distributions. You sidered covered by a plan unless you
you or your spouse made contributions
can't deduct them. For information on lived apart from your spouse for all of
to both a traditional IRA and a Roth IRA
how to report these repayments, see 2023.
for 2023, don’t use the IRA Deduction
Qualified reservist repayments in Pub.
Worksheet in these instructions. Instead, You may be able to take the re-
590-A.
see Pub. 590-A to figure the amount, if TIP tirement savings contributions
any, of your IRA deduction. 10. If the total of your IRA deduction credit. See the Schedule 3,
on line 20 plus any nondeductible con-
3. You can’t deduct elective defer- line 4, instructions.
tribution to your traditional IRAs shown
rals to a 401(k) plan, 403(b) plan, sec-
on Form 8606 is less than your total tra-
tion 457 plan, SIMPLE plan, or the fed-
ditional IRA contributions for 2023, see
eral Thrift Savings Plan. These amounts
Pub. 590-A for special rules.
aren't included as income in box 1 of
your Form W-2.

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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 2023, 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.
       •  $6,500, if under age 50 at the end of 2023.
       •  $7,500, if age 50 or older at the end of 2023.
      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 2023, enter $83,000.
     • Qualifying surviving spouse, enter $136,000.                                                                       2a.            2b.  
     • Married filing jointly, enter $136,000 in both columns. But if you checked
     “No” on either line 1a or 1b, enter $228,000 for the person who wasn't 
     covered by a plan.
     • Married filing separately and you lived with your spouse at any time in 
     2023, 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. $6,500, if under age 50 at the end of 2023.
                     ii. $7,500, if age 50 or older at the end of 2023.
                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. $6,500, if under age 50 at the end of 2023.
                     ii. $7,500, if age 50 or older at the end of 2023.
                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 65% (0.65) (or by 75% (0.75) in the column for the IRA of a person who
    is age 50 or older at the end of 2023).
    • Married filing jointly or qualifying surviving spouse, multiply by 32.5%                     7a.              7b.   
    (0.325) (or by 37.5% (0.375) in the column for the IRA of a person 
    who is age 50 or older at the end of 2023). 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 
    65% (0.65) (or by 75% (0.75) if age 50 or older at the
    end of 2023).
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 $13,000 ($14,000 if 
    CAUTION! one spouse is age 50 or older at the end of 2023; $15,000 if both 
             spouses are age 50 or older at the end of 2023), 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 2023 return not counting extensions (April 15, 2024, for most people), 
    for 2023 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.                            2023 tax return.                                         to Rico.
  • You  paid  interest  in  2023  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: $90,000 if sin-        pay student loan interest.
gle,  head  of  household,  or  qualifying                                                               1. Yourself or your spouse.
surviving  spouse;  $185,000  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 2023 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—$75,000                                              . . . . . . . . . . .                                                  
                                                                                                                                            5.
   • Married filing jointly—$155,000
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          or similar program at an eligible educa-                                                       for profit but were not in the business of 
claimed as a dependent for the year the      tional institution. An eligible education-                                                     renting such property.
loan was taken out except that:              al  institution  includes  most  colleges, 
   a. The person filed a joint return;       universities,  and  certain  vocational                                                        Line 24c
                                             schools. For details, see Pub. 970.
   b. The person had gross income that                                                                                                      Enter the nontaxable amount of the val-
was equal to or more than the exemption                                                                                                     ue  of  Olympic  and  Paralympic  medals 
amount for that year or $4,700 for 2023;     Line 22                                                                                        and  USOC  prize  money  reported  on 
or                                           Line 22 has been reserved for future use.                                                      line 8m.
   c. You,  or  your  spouse  if  filing 
jointly, could be claimed as a dependent     Line 23                                                                                        Line 24d
on someone else's return.                    Archer MSA Deduction                                                                           Enter reforestation amortization and ex-
   However, a loan isn't a qualified stu-    See Form 8853.                                                                                 penses (see Instructions for Form 4562).
dent loan if (a) any of the proceeds were 
used for other purposes, or (b) the loan     Lines 24a Through 24z                                                                          Line 24e
was  from  either  a  related  person  or  a                                                                                                Enter repayment of supplemental unem-
                                             Line 24a
person  who  borrowed  the  proceeds  un-                                                                                                   ployment  benefits  under  the  Trade  Act 
der a qualified employer plan or a con-      Jury  duty  pay.   Enter  your  jury  duty                                                     of 1974 (see Pub. 525).
tract  purchased  under  such  a  plan.  For pay if you gave the pay to your employ-
details, see Pub. 970.                       er because your employer paid your sal-                                                        Line 24f
Qualified  higher  education  expenses.      ary while you served on the jury.                                                              Enter contributions to section 501(c)(18)
Qualified  higher  education  expenses                                                                                                      (D) pension plans (see Pub. 525).
generally include tuition, fees, room and    Line 24b
board,  and  related  expenses  such  as     Enter the deductible expenses related to                                                       Line 24g
books and supplies. The expenses must        income reported on line 8l from the rent-                                                      Enter contributions by certain chaplains 
be for education in a degree, certificate,   al  of  personal  property  you  engaged  in                                                   to section 403(b) plans (see Pub. 517).

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Line 24h                                      1041), box 11, code A. See the Instruc-                 If you sold more than one per-
                                              tions for Schedule K-1 (Form 1041).            TIP      sonal item at a loss or received 
Enter  attorney  fees  and  court  costs  for                                                         more  than  one  Form  1099-K 
actions  involving  certain  unlawful  dis-   Line 24z                                       for  personal  items  you  sold  at  a  loss, 
crimination  claims,  but  only  to  the  ex-                                                and you entered the total amount of sale 
tent  of  gross  income  from  such  actions  Use  line  24z  to  report  any  adjustments 
                                                                                             proceeds on line 8z, you should also en-
(see Pub. 525).                               not reported elsewhere. List the type and 
                                                                                             ter the total amount of sale proceeds on 
                                              amount of the adjustment.
                                                                                             line 24z.
Line 24i                                      Form  1099-K  loss  reporting. If  you 
                                              sold  a  personal  item  at  a  loss  and  you Incorrect  Form  1099-K.    If  you  re-
Enter attorney fees and court costs you 
                                              did  not  report  the  loss  on  Form  8949,   ceived a Form 1099-K that shows pay-
paid  in  connection  with  an  award  from 
                                              enter  the  amount  of  the  sale  proceeds    ments you didn't receive or is otherwise 
the  IRS  for  information  you  provided 
                                              from Form 1099-K on line 24z that you          incorrect and you can't get it corrected, 
that helped the IRS detect tax law viola-
                                              reported  on  line  8z.  In  the  entry  space enter the amount on line 24z that you re-
tions, up to the amount of the award in-
                                              next  to  line  24z  write  “Form  1099-K      ported on line 8z. In the entry space next 
cludible in your gross income.
                                              Personal Item Sold at a Loss” and also         to  line  24z  write  “Incorrect  Form 
                                              enter  the  amount  of  the  sale  proceeds.   1099-K” and also enter the amount that 
Line 24j                                      For  example,  you  bought  a  couch  for      was incorrectly reported to you. For ex-
Enter the housing deduction from Form         $1,000 and sold it through a third-party       ample,  if  you  received  a  Form  1099-K 
2555.                                         vendor for $700, which was reported on         that  incorrectly  showed  $800  of  pay-
                                              your  Form  1099-K.  On  line  24z  you        ments to you, you would enter $800 on 
Line 24k                                      would enter $700 and in the entry space        line  24z  and  in  the  entry  space  next  to 
Enter excess deductions of section 67(e)      next to line 24z you would write “Form         line  24z  you  would  write  “Incorrect 
expenses  from  Schedule  K-1  (Form          1099-K  Personal  Item  Sold  at  a  Loss  -   Form  1099-K  -  $800.”  See  the  instruc-
                                              $700.” See the instructions for line 8z.       tions for line 8z.

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Instructions for Schedule 2

Additional Taxes

• Investment interest expense repor- 8962, line 29. Enter that amount, if any,
ted on Form 4952. on line 2.
General Instructions • Net operating loss deduction. You may have to repay excess ad-
Use Schedule 2 if you have additional • Alternative minimum tax adjust- vance payments of the premium tax
ments from an estate, trust, electing
taxes that can’t be entered directly on credit even if someone else enrolled
large partnership, or cooperative.
Form 1040, 1040-SR, or 1040-NR. you, your spouse, or your dependent in
• Section 1202 exclusion. Marketplace coverage. In that case, an-
Include the amount on Schedule 2, • Stock by exercising an incentive other individual may have received the
line 3, in the total on Form 1040, stock option and you didn't dispose of Form 1095-A for the coverage. You may
1040-SR, or 1040-NR, line 17. the stock in the same year. also have to repay excess advance pay-
Enter the amount on Schedule 2, • Any general business credit claim- ments of the premium tax credit if you
ed on Form 3800 if either line 6 (in Part
line 21, on Form 1040 or 1040-SR, enrolled an individual in coverage
I) or line 25 of Form 3800 is more than
line 23; or 1040-NR, line 23b. through the Marketplace, you don’t
zero. claim the individual as a dependent on
• Qualified electric vehicle credit. your return, and no one else claims that
• Alternative fuel vehicle refueling individual as a dependent. For more in-
Specific Instructions property tax. formation, see the Instructions for Form
• Credit for prior year minimum tax. 8962.
Line 1 • Foreign tax credit.
Alternative Minimum Tax (AMT) • Net qualified disaster loss and you Line 5
are reporting your standard deduction on
Alternative minimum tax (AMT) ex- Schedule A, line 16. See the instructions Unreported Social Security and
emption amount increased. The AMT for Form 4684 for more information. Medicare Tax From Form 4137
exemption amount is increased to For help with the alternative mini- Enter the total of any taxes from Form
$81,300 ($126,500 if married filing mum tax, go to IRS.gov/AMT. 4137.
jointly or qualifying surviving spouse; If you received tips of $20 or more in
$63,250 if married filing separately). Line 2 any month and you didn't report the full
The income levels at which the AMT amount to your employer, you must pay
Excess Advance Premium Tax
exemption begins to phase out has in- the social security and Medicare or rail-
creased to $578,150 ($1,156,300 if mar- Credit Repayment
road retirement (RRTA) tax on the unre-
ried filing jointly or qualifying surviving The premium tax credit helps pay premi- ported tips.
spouse). ums for health insurance purchased from
Don’t include the value of any non-
If you aren't sure whether you owe the Marketplace. Eligible individuals
cash tips, such as tickets or passes. You
the AMT, complete the Worksheet To may have advance payments of the pre-
don’t pay social security and Medicare
See if You Should Fill in Form 6251. mium tax credit paid on their behalf di-
taxes or RRTA tax on these noncash
rectly to the insurance company. If you,
Exception. Fill in Form 6251 instead of tips.
your spouse with whom you are filing a
using the worksheet if you claimed or To figure the social security and
joint return, or your dependent was en-
received any of the following items. Medicare tax, use Form 4137. If you
rolled in coverage purchased from the
• Accelerated depreciation. owe RRTA tax, contact your employer.
Marketplace and advance payments of
• Tax-exempt interest from private Your employer will figure and collect
the premium tax credit were made for
activity bonds. the RRTA tax.
the coverage, complete Form 8962 to
• Intangible drilling, circulation, re-
reconcile (compare) the advance pay-
search, experimental, or mining costs. You may be charged a penalty
ments with your premium tax credit.
• Amortization of pollution-control ! equal to 50% of the social se-
facilities or depletion. CAUTION curity and Medicare or RRTA
You (or whoever enrolled you) should
have received Form 1095-A from the
• Income or (loss) from tax-shelter tax due on tips you received but didn't
Marketplace with information about
farm activities, passive activities, part- report to your employer.
your coverage and any advance credit
nerships, S corporations, or activities for
payments. If the advance credit pay-
which you aren't at risk.
ments were more than the premium tax
• Income from long-term contracts
credit you can claim, the amount you
not figured using the percent-
must repay will be shown on Form
age-of-completion method.

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Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 1
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—$81,300
      • Married filing jointly or qualifying surviving spouse—$126,500                                 . . . . . . . . . . .                                                  6.   
      • Married filing separately—$63,250
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 1, blank.
      Yes.         Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                7.   
8.  Enter the amount shown below for your filing status.
      • Single or head of household—$578,150
      • Married filing jointly or qualifying surviving spouse—$1,156,300                               . . . . . . . . . . .                                                  8.   
      • Married filing separately—$578,150
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 $220,700 ($110,350 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 2. (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 1, blank.

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                                                4972. Also check the box on line 8 to in-
Line 6                                          dicate that you don’t have to file Form      Line 11
Unreported Social Security and                  5329.  But  you  must  file  Form  5329  if  Additional Medicare Tax
Medicare Tax From Form 8919                     distribution code 1 is incorrectly shown 
                                                                                             See Form 8959 and its instructions if the 
                                                in box 7 of Form 1099-R or you qualify 
                                                                                             total  of  your  2023  wages  and  any 
Enter the total of any taxes from Form          for an exception, such as the exceptions 
                                                                                             self-employment income was more than:
8919.                                           for qualified medical expenses, qualified 
If you are an employee who received             higher  education  expenses,  qualified        •  $125,000  if  married  filing  sepa-
                                                                                             rately;
wages  from  an  employer  who  didn't          first-time  homebuyer  distributions,  or  a 
withhold  social  security  and  Medicare       qualified reservist distribution.              •  $250,000  if  married  filing  jointly; 
tax from your wages, use Form 8919 to                                                        or
                                                                                               •  $200,000 if single, head of house-
figure your share of the unreported tax.        Line 9                                       hold, or qualifying surviving spouse.
Include  on  line  6  the  amount  from 
line  13  of  Form  8919.  Include  the         Household Employment Taxes                   Also see Form 8959 if you had railroad 
                                                                                             retirement  (RRTA)  compensation  that 
amount  from  line  6  of  Form  8919  on       Enter  the  household  employment  taxes 
                                                                                             was  more  than  the  amount  just  listed 
Form 1040 or 1040-SR, line 1g.                  you  owe  for  having  a  household  em-
                                                                                             that applies to you.
                                                ployee.  If  any  of  the  following  apply, 
Line 8                                          see  Schedule  H  and  its  instructions  to   If  you  are  married  filing  jointly  and 
                                                find out if you owe these taxes.             either you or your spouse had wages or 
                                                                                             RRTA  compensation  of  more  than 
Additional Tax on IRAs, Other                   1. You paid any one household em-
                                                                                             $200,000,  your  employer  may  have 
Qualified Retirement Plans, etc.                ployee  (defined  below)  cash  wages  of 
                                                                                             withheld Additional Medicare Tax even 
                                                $2,600 or more in 2023. Cash wages in-
If any of the following apply, see Form                                                      if  you  don’t  owe  the  tax.  In  that  case, 
                                                clude  wages  paid  by  check,  money  or-
5329  and  its  instructions  to  find  out  if                                              you may be able to get a refund of the 
                                                der, etc. But don’t count amounts paid to 
you  owe  this  tax  and  if  you  must  file                                                tax  withheld.  See  the  Instructions  for 
                                                an  employee  who  was  under  age  18  at 
Form 5329. Also see Form 5329 and its                                                        Form 8959 to find out how to report the 
                                                any time in 2023 and was a student.
instructions  for  definitions  of  the  terms                                               withheld tax on Form 8959.
used here.                                      2. You  withheld  federal  income  tax 
                                                during 2023 at the request of any house-
1. You received an early distribution                                                        Line 12
                                                hold employee.
from (a) an IRA or other qualified retire-                                                   Net Investment Income Tax
ment plan, (b) an annuity, or (c) a modi-       3. You  paid  total  cash  wages  of 
fied endowment contract entered into af-        $1,000 or more in any calendar quarter       See Form 8960 and its instructions if the 
ter June 20, 1988, and the total distribu-      of  2022  or  2023  to  household  employ-   amount  on  Form  1040,  1040-SR,  or 
tion wasn't rolled over.                        ees.                                         1040-NR, line 11, is more than:
2. Excess  contributions  were  made            Any person who does household work is          •  $125,000  if  married  filing  sepa-
                                                                                             rately,
to  your  IRA,  Coverdell  education  sav-      a household employee if you can control           $250,000  if  married  filing  jointly 
ings  account  (ESA),  Archer  MSA,             what  will  be  done  and  how  it  will  be   •
                                                                                             or qualifying surviving spouse, or
health savings account (HSA), or ABLE           done.  Household  work  includes  work            $200,000  if  single  or  head  of 
account.                                        done in or around your home by babysit-        •
                                                                                             household.
3. You  received  a  taxable  distribu-         ters, nannies, health aides, housekeepers,   If  you  file  Form  2555,  see  Form  8960 
tion  from  a  Coverdell  ESA,  qualified       yard  workers,  and  similar  domestic       and  its  instructions  if  the  amount  on 
tuition program, or ABLE account.               workers.                                     Form  1040,  1040-SR,  or  1040-NR, 
4. You didn't take the minimum re-                                                           line 11, is more than:
quired  distribution  from  your  IRA  or       Line 10                                           $5,000 if married filing separately,
                                                                                               •
other qualified retirement plan by April        First-Time Homebuyer Credit                    •  $130,000  if  married  filing  jointly 
1  of  the  year  following  the  year  you     Repayment                                    or qualifying surviving spouse, or
reached age 72 (age 73 if you reach age                                                        •  $80,000 if single or head of house-
                                                Enter  the  first-time  homebuyer  credit 
72 in 2023).                                                                                 hold.
                                                you  have  to  repay  if  you  bought  the 
Exception. If only item (1) applies and         home in 2008.
                                                                                             Line 13
distribution code 1 is correctly shown in       If you bought the home in 2008 and 
box  7  of  all  your  Forms  1099-R,  you      owned  and  used  it  as  your  main  home   Uncollected social security and Medi-
don’t  have  to  file  Form  5329.  Instead,    for all of 2023, you can enter your 2023     care  or  RRTA  tax  on  tips  or 
multiply the taxable amount of the dis-         repayment on this line without attaching     group-term  life  insurance.   This  tax 
tribution by 10% (0.10) and enter the re-       Form 5405.                                   should be shown in box 12 of Form W-2 
                                                                                             with codes A and B or M and N.
sult on line 8. The taxable amount of the       See  the  Form  5405  instructions  for 
distribution is the part of the distribution    details and for exceptions to the repay-
you reported on Form 1040, 1040-SR, or          ment rule.
1040-NR,  line  4b  or  5b,  or  on  Form 

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section 457A(c)(2). See section 457A
Line 14 Line 17b. If you sold your home in
for details.
2023 and it was financed (in whole or in
Interest on Tax Due on Installment
part) from the proceeds of any tax-ex- Line 17j. Enter any Section 72(m)(5)
Income From the Sale of Certain empt qualified mortgage bond or you excess benefits tax. See Pub. 560 for
Residential Lots and Timeshares claimed the mortgage interest credit, you more information.
Enter interest on tax due on installment may owe a recapture tax on the mort-
income from the sale of certain residen- gage subsidy. See Form 8828. Line 17k. If you received an excess
tial lots and timeshares under section parachute payment (EPP), you must pay
453(l)(3). Line 17c. Enter any additional tax on a 20% tax on it. This tax should be
health savings account (HSA) distribu- shown in box 12 of Form W-2 with code
Line 15 tions you received from Form 8889, K. If you received a Form 1099-MISC,
line 17b. See Form 8889, Part II. the tax is 20% of the EPP shown in
Interest on the Deferred Tax on box 14. Enter this amount on line 17k.
Gain From Certain Installment Line 17d. Enter any additional tax for
Sales With a Sales Price Over failure to remain an eligible individual Line 17l. Enter any tax on accumula-
during the testing period from Form tion distribution of trusts. See Form
$150,000
8889, line 21. See Form 8889, Part III. 4970 for more information.
Enter interest on the deferred tax on gain
Line 17m. Enter any excise tax on in-
from certain installment sales with a Line 17e. Enter any additional tax on
sider stock compensation from an expa-
sales price over $150,000 under section Archer MSA distributions from Form
triated corporation. See section 4985.
453A(c). 8853, line 9b. See Form 8853.
Line 17n. Enter any look-back interest
Line 17f. Enter any additional tax on
Line 16 under section 167(g) or 460(b). See
Medicare Advantage MSA distributions
Form 8697 or 8866 for more informa-
Recapture of Low-Income from Form 8853, line 13b. See Form
tion.
Housing Credit 8853.
Line 17o. Enter any tax on non-effec-
Enter the amount from Form 8611, Line 17g. Enter any additional tax on
tively connected income for any part of
line 14. recapture of a charitable contribution de-
the year you were a nonresident alien.
duction relating to a fractional interest in
See the Instructions for Form 1040-NR
Lines 17a Through 17z tangible personal property. See Pub. 526
for more information.
Other Additional Taxes for more information.
Line 17p. Enter any interest amount
Line 17h. Enter any additional tax on
from Form 8621, line 16f, relating to
Line 17a. Recapture of the following income you received from a nonquali-
distributions from, and dispositions of,
credits. fied deferred compensation plan that
stock of a section 1291 fund.
1. Investment credit (see Form fails to meet the requirements of section
4255). Identify as “ICR.” 409A. This income should be shown in Line 17q. Enter any interest amount
2. Indian employment credit (see box 12 of Form W-2 with code Z, or in from Form 8621, line 24.
Form 8845). Identify as “IECR.” box 15 of Form 1099-MISC. The tax is
20% of the amount required to be inclu- Line 17z. Use line 17z to report any
3. New markets credit (see Form ded in income plus an interest amount taxes not reported elsewhere on your re-
8874). Identify as “NMCR.” determined under section 409A(a)(1)(B) turn or other schedules. List the type and
4. Credit for employer-provided (ii). See section 409A(a)(1)(B) for de- amount of tax.
childcare facilities (see Form 8882). tails. Other taxes to be listed include the
Identify as “ECCFR.” following.
Line 17i. Enter any additional tax on
5. Alternative motor vehicle credit Form 8978 adjustment. Complete the
compensation you received from a non-
(see Form 8910). Identify as Negative Form 8978 Adjustment Work-
qualified deferred compensation plan
“AMVCR.” sheet—Schedule 2 (Line 17z) if you are
described in section 457A if the com-
6. Alternative fuel vehicle refueling pensation would have been includible in filing Form 8978 and completed the
property credit (see Form 8911). Identi- your income in an earlier year except worksheet in the Schedule 3, line 6l, in-
fy as “ARPCR.” that the amount wasn't determinable un- structions and the amount on line 3 of
7. Qualified plug-in electric drive til 2023. The tax is 20% of the amount that worksheet is negative.
motor vehicle credit (see Form 8936). required to be included in income plus
Identify as “8936R.” an interest amount determined under

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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 attend an eligible educational institution,
excluding income from sources within you may be able to take an education
General Instructions Puerto Rico. credit. See Form 8863 for details. How-
5. All of your foreign taxes were: ever, you can't take an education credit
Use Schedule 3 if you have nonrefunda- if any of the following applies.
ble credits, other than the child tax credit a. Legally owed and not eligible for
or the credit for other dependents, or a refund or reduced tax rate under a tax • You, or your spouse if filing joint-
ly, are claimed as a dependent on some-
other payments and refundable credits. treaty, and
one else's (such as your parent's) 2023
b. Paid to countries that are recog- tax return.
Include the amount on Schedule 3, nized by the United States and don’t • Your filing status is married filing
line 8, in the amount entered on Form support terrorism. separately.
1040, 1040-SR, or 1040-NR, line 20.
For more details on these require- • The amount on Form 1040 or
Enter the amount on Schedule 3, ments, see the Instructions for Form 1040-SR, line 11, is $90,000 or more
line 15, on Form 1040, 1040-SR, or 1116. ($180,000 or more if married filing
jointly).
1040-NR, line 31. Do you meet all five requirements
just listed? • You, or your spouse, were a non-
resident alien for any part of 2023 unless
Yes. Enter on line 1 the smaller of your filing status is married filing joint-
Specific Instructions (a) your total foreign taxes, or (b) the to- ly.
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-
line 2.
Foreign Tax Credit clude all or part of a Pell grant or certain
No. See Form 1116 to find out if other scholarships or fellowships in in-
If you are a shareholder in a you can take the credit and, if you can, if come.
TIP controlled foreign corporation you have to file Form 1116.
For more information, see Pub. 970;
and made a section 962 elec-
the instructions for Form 1040 or
tion, see the instructions for Forms 1040 Line 2 1040-SR, line 29; and IRS.gov/EdCredit.
and 1040-SR, line 16, for the foreign tax
credit you figured on Form 1118. Credit for Child and Dependent
Care Expenses Line 4
If you paid income tax to a foreign You may be able to take this credit if, in Retirement Savings Contributions
country or U.S. territory, you may be order to work or look for work, you paid Credit (Saver's Credit)
able to take this credit. Generally, you someone to care for:
You may be able to take this credit if
must complete and attach Form 1116 to Your qualifying child under age 13
do so. • you, or your spouse if filing jointly,
whom you claim as your dependent,
made (a) contributions, other than roll-
Exception. You don’t have to complete • Your disabled spouse or any other
over contributions, to a traditional or
Form 1116 to take this credit if all of the disabled person who couldn't care for
Roth IRA; (b) elective deferrals to a
following apply. themselves, or
401(k) or 403(b) plan (including desig-
1. All of your foreign source gross • Your child whom you couldn't
nated Roth contributions) or to a govern-
income was from interest and dividends claim as a dependent because of the
mental 457, SEP, or SIMPLE plan; (c)
and all of that income and the foreign rules for Children of divorced or separa-
voluntary employee contributions to a
tax paid on it were reported to you on ted parents under Who Qualifies as Your
qualified retirement plan (including the
Form 1099-INT, Form 1099-DIV, or Dependent, earlier.
federal Thrift Savings Plan); (d) contri-
Schedule K-3 (or substitute statement). For details, use Tax Topic 602 or see butions to a 501(c)(18)(D) plan; or (e)
2. The total of your foreign taxes Form 2441. contributions to an ABLE account by
wasn't more than $300 (not more than the designated beneficiary, as defined in
$600 if married filing jointly). Line 3 section 529A.
3. You held the stock or bonds on Education Credits However, you can't take the credit if
which the dividends or interest were either of the following applies.
If you (or your dependent) paid qualified
paid for at least 16 days and weren’t ob- 1. The amount on Form 1040,
expenses in 2023 for yourself, your
ligated to pay these amounts to someone 1040-SR, or 1040-NR, line 11, is more
spouse, or your dependent to enroll in or
else.

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than $36,500 ($54,750 if head of house- taching Form 5695 for any of the fol-
Line 6b. Enter any credit for prior year
hold; $73,000 if married filing jointly). lowing improvements to your main
minimum tax. See Form 8801.
2. The person(s) who made the home located in the United States in
qualified contribution or elective defer- 2023 if they are new and meet certain
Line 6c. You may be able to take the
ral (a) was born after January 1, 2006, requirements for energy efficiency.
adoption credit if you paid expenses to
(b) is claimed as a dependent on some- • Any insulation material or system
adopt a child or you adopted a child with
one else's 2023 tax return, or (c) was a primarily designed to reduce heat gain
special needs and the adoption became
student (defined next). or loss in your home.
final in 2023. See the Instructions for
• Exterior windows (including sky-
Form 8839.
You were a student if during any part lights).
of 5 calendar months of 2023, you: • Exterior doors.
Line 6d. Enter any credit for the elderly
• Were enrolled as a full-time stu- • A metal roof or asphalt roof with
or the disabled. See Schedule R.
dent at a school; or pigmented coatings or cooling granules
• Took a full-time, on-farm training primarily designed to reduce the heat Line 6e. Line 6e has been reserved for
course given by a school or a state, gain in your home. future use.
county, or local government agency.
You may also be able to take this
A school includes a technical, trade, credit for the cost of the following items Line 6f. Enter the personal use part of
or mechanical school. It doesn't include if the items meet certain performance any credit for new clean vehicles. See
an on-the-job training course, corre- and quality standards. Form 8936, Part III.
spondence school, or school offering • Certain electric heat pump water
courses only through the Internet. heaters; electric heat pumps; central air Line 6g. Enter any mortgage interest
For more details, use Tax Topic 610 conditioners; and natural gas, propane, credit if a state or local government gave
or see Form 8880. or oil water heaters. you a mortgage credit certificate. See
• A qualified furnace or hot water Form 8396.
Line 5 boiler that uses natural gas, propane, or
Line 6h. You can't claim the District of
oil.
Columbia first-time homebuyer credit
Residential Energy Credits Qualified biomass stove or boiler.
• for a home you bought after 2011. You
Line 5a—Residential clean energy • Qualified panelboard, subpanel-
can claim it only if you have a credit
credit. You may be able to take this board branch circuits or feeders.
carryforward from 2022. See Form
credit by completing and attaching Form Condos and co-ops. If you are a mem- 8859.
5695 if you paid for any of the following ber of a condominium management as-
during 2023. sociation for a condominium you own or Line 6i. Enter any qualified electric ve-
• Qualified solar electric property a tenant-stockholder in a cooperative hicle credit. You can't claim this credit
for use in your home located in the Uni- housing corporation, you are treated as for a vehicle placed in service after
ted States. having paid your proportionate share of 2006. You can claim this credit only if
• Qualified solar water heating prop- any costs of such association or corpora- you have an electric vehicle passive ac-
erty for use in your home located in the tion for purposes of these credits. tivity credit carried forward from a prior
year. See Form 8834.
United States. More details. For details, see Form
• Qualified small wind energy prop- 5695. Line 6j. Enter any alternative fuel vehi-
erty for use in connection with your cle refueling property credit. See Form
home located in the United States. Lines 6a Through 6z 8911.
• Qualified geothermal heat pump
property installed on or in connection Other Nonrefundable Credits Line 6k. Enter any credit to holders of
with your home located in the United tax credit bonds. See Form 8912.
States. Line 6a. The general business credit
Line 6l. Enter the amount from Form
• Qualified battery storage technolo- consists of a number of credits that usu-
8978, line 14 (relating to partner's audit
gy property for use in connection with ally apply only to individuals who are
liability under section 6226). If the
your home located in the United States. partners, shareholders in an S corpora-
amount on Form 8978, line 14, is nega-
• Qualified fuel cell property instal- tion, self-employed, or who have rental
tive, complete the following worksheet
led on or in connection with your main property. See Form 3800 or Pub. 334.
to figure the amount to enter on line 6l.
home located in the United States. The elective payment election If the amount on Form 8978, line 14, is
Line 5b—Energy efficient home im- ! amount from Form 3800, Part positive, see the instructions for Form
provement credit. You may be able to CAUTION III, line 6, column (i) is repor- 1040 or 1040-SR, line 16.
take this credit by completing and at- ted on Schedule 3, line 13c.

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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.

1040-NR by filing Form 4868 or by
Line 6m. Enter any credit for previous- making a payment, enter the amount of Lines 13a Through 13z
ly owned clean vehicles. See Form the payment or any amount you paid Other Payments or
8936, Part IV. with Form 4868. If you paid a fee when Refundable Credits
making your payment, don’t include on
Line 6z. Other nonrefundable credits. line 10 the fee you were charged. Also,
Line 13b
Use line 6z to report any nonrefundable include any amounts paid with Form
credits not reported elsewhere on your 2350. If you are claiming a credit for repay-
return or other schedules. List the type ment of amounts you included in your
and amount of the credit. income in an earlier year because it ap-
Line 11
peared you had a right to the income,
Line 9 Excess Social Security and Tier 1 enter the amount on line 13b. See Pub.
RRTA Tax Withheld
Net Premium Tax Credit 525 for details about this credit.
If you, or your spouse if filing a joint re-
The premium tax credit helps pay for Line 13c
turn, had more than one employer for
health insurance purchased through the
2023 and total wages of more than
Marketplace. You may be eligible to Enter any elective payment election
$160,200, too much social security or
claim the premium tax credit if you, amount from Form 3800, Part III, line 6,
tier 1 railroad retirement (RRTA) tax
your spouse, or a dependent enrolled in column (i).
may have been withheld. You can take a
health insurance through the Market-
credit on this line for the amount with-
place. Eligible individuals may have ad- Line 13d
held in excess of $9,932.40. But if any
vance payments of the premium tax If you elected to pay your net 965 tax li-
one employer withheld more than
credit made on their behalf directly to ability in installments, report the defer-
$9,932.40, you can't claim the excess on
the insurance company. You (or whoever red amount on line 13d. Enter the
your return. The employer should adjust
enrolled you) should have received amount of net 965 tax liability remain-
the tax for you. If the employer doesn't
Form 1095-A from the Marketplace ing to be paid in future years.
adjust the overcollection, you can file a
with information about your coverage
claim for refund using Form 843. Figure
and any advance credit payments. Com- Line 13z
this amount separately for you and your
plete Form 8962 to determine the
spouse.
amount of your premium tax credit, if Other payments or refundable credits.
any. If the premium tax credit you can You can't claim a refund for excess Use line 13z if you made a tax payment
claim exceeds your advance credit pay- tier 2 RRTA tax on Form 1040, that doesn’t belong on any other line.
ments, your net premium tax credit will 1040-SR, or 1040-NR. Instead, use Enter “Tax” and the amount of the pay-
be shown on Form 8962, line 26. Enter Form 843. ment. Use line 13z to report the follow-
that amount, if any, on line 9. For more ing refundable credits. List the type and
information, see the Instructions for Line 12 amount of the credit.
Form 8962. Credit for Federal Tax on Fuels • Credit under section 960(c) with
respect to an excess limitation account.
Enter any credit for federal excise taxes
Line 10 • Credit for qualified sick and family
paid on fuels that are ultimately used for leave wages from Schedule H, line 8e.
Amount Paid With Request for a nontaxable purpose (for example, an Credit for qualified sick and family
•
Extension To File off-highway business use). Attach Form leave wages from Schedule H, line 8f.
4136.
If you got an automatic extension of
time to file Form 1040, 1040-SR, or

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

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                                   Topic                                    Topic 
List of Tax Topics                 No.               Subject                No.            Subject
(Continued)                        761 Tips—Withholding and reporting           Tax Information for Residents of 
                                   762 Independent contractor vs.               Puerto Rico
Topic                                  employee                             901 Is a person with income from 
No.              Subject           763 The Affordable Care Act                  Puerto Rico required to file a U.S. 
    Employer Tax Information           Electronic Media Filers—1099             federal income tax return?
751 Social security and Medicare       Series and Related Information       902 Credits and deductions for 
    withholding rates                  Returns                                  taxpayers with Puerto Rican source 
752 Filing Forms W-2 and W-3       801 Who must file information returns        income exempt from U.S. tax
753 Form W-4—Employee's                electronically                       903 U.S. employment tax in Puerto 
    Withholding Certificate        802 Applying to file information returns     Rico
755 Employer identification number     electronically
    (EIN)—How to apply             803 Waivers and extensions
756 Employment taxes for household 804 FIRE system test files and 
    employees                          combined federal/state filing 
757 Forms 941 and 944—Deposit          (CF/SF) program
    requirements
758 Form 941—Employer's Quarterly      Tax Information for U.S. 
    Federal Tax Return and Form        Resident Aliens and Citizens 
    944—Employer's Annual Federal      Living Abroad
    Tax Return                     851 Resident and nonresident aliens
759 Form 940—Employer's Annual     856 Foreign tax credit
    Federal Unemployment (FUTA)    857 Individual taxpayer identification 
    Tax Return—Filing and deposit      number (ITIN)
    requirements                   858 Alien tax clearance
760 Form 943—Reporting and deposit 
    requirements for agricultural 
    employers

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Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of  tax return. This could make the tax higher  to hear from you. You can send us com-
1998,  the  Privacy  Act  of  1974,  and  the  or delay any refund. Interest may also be  ments  through           IRS.gov/FormsComments. 
Paperwork Reduction Act of 1980 require  charged.                                                     Or you can send your comments to Inter-
that when we ask you for information we            Generally, tax returns and return infor-           nal Revenue Service, Tax Forms and Pub-
must  first  tell  you  our  legal  right  to  ask mation are confidential, as stated in Code         lications Division, 1111 Constitution Ave. 
for  the  information,  why  we  are  asking       section  6103.  However,  Code  section            NW,  IR-6526,  Washington,  DC  20224. 
for it, and how it will be used. We must           6103 allows or requires the Internal Reve-         Don’t send your return to this address. In-
also tell you what could happen if we do           nue Service to disclose or give the infor-         stead, see the addresses at the end of these 
not receive it and whether your response           mation shown on your tax return to others          instructions.
is voluntary, required to obtain a benefit,        as  described  in  the  Code.  For  example,       Although we can't respond individual-
or mandatory under the law.                        we may disclose your tax information to            ly to each comment received, we do ap-
This  notice  applies  to  all  records  and  the  Department  of  Justice  to  enforce  the          preciate your feedback and will consider 
other material (in paper or electronic for- tax  laws,  both  civil  and  criminal,  and  to          your  comments  as  we  revise  our  tax 
mat)  you  file  with  us,  including  this  tax  cities,  states,  the  District  of  Columbia,      forms and instructions.
return. It also applies to any questions we  and U.S. commonwealths or territories to 
need to ask you so we can complete, cor- carry out their tax laws. We may disclose                    Estimates of Taxpayer 
rect,  or  process  your  return;  figure  your  your tax information to the Department of            Burden
tax; and collect tax, interest, or penalties.      Treasury and contractors for tax adminis-
                                                                                                      The  following  table  shows  burden  esti-
                                                   tration purposes; and to other persons as 
Our legal right to ask for information                                                                mates based on current statutory require-
                                                   necessary to obtain information needed to 
is  Internal  Revenue  Code  sections  6001,                                                          ments as of November 2023 for taxpayers 
                                                   determine the amount of or to collect the 
6011, and 6012(a), and their regulations.                                                             filing a 2023 Form 1040 or 1040-SR tax 
                                                   tax  you  owe.  We  may  disclose  your  tax 
They  say  that  you  must  file  a  return  or                                                       return.  Time  spent  and  out-of-pocket 
                                                   information to the Comptroller General of 
statement with us for any tax you are lia-                                                            costs are presented separately. Time bur-
                                                   the United States to permit the Comptrol-
ble for. Your response is mandatory under                                                             den  is  broken  out  by  taxpayer  activity, 
                                                   ler  General  to  review  the  Internal  Reve-
these  sections.  Code  section  6109  re-                                                            with recordkeeping representing the larg-
                                                   nue Service. We may disclose your tax in-
quires  you  to  provide  your  identifying                                                           est  component.  Out-of-pocket  costs  in-
                                                   formation  to  committees  of  Congress; 
number on the return. This is so we know                                                              clude any expenses incurred by taxpayers 
                                                   federal,  state,  and  local  child  support 
who you are, and can process your return                                                              to  prepare  and  submit  their  tax  returns. 
                                                   agencies; and to other federal agencies for 
and other papers. You must fill in all parts                                                          Examples  include  tax  return  preparation 
                                                   the  purposes  of  determining  entitlement 
of the tax form that apply to you. But you                                                            and  submission  fees,  postage  and  photo-
                                                   for  benefits  or  the  eligibility  for  and  the 
do  not  have  to  check  the  boxes  for  the                                                        copying costs, and tax return preparation 
                                                   repayment of loans. We may also disclose 
Presidential  Election  Campaign  Fund  or                                                            software  costs.  While  these  estimates 
                                                   this information to other countries under a 
for the third-party designee. You also do                                                             don’t  include  burden  associated  with 
                                                   tax treaty, to federal and state agencies to 
not  have  to  provide  your  daytime  phone                                                          post-filing activities, IRS operational data 
                                                   enforce  federal  nontax  criminal  laws,  or 
number or email address.                                                                              indicate  that  electronically  prepared  and 
                                                   to  federal  law  enforcement  and  intelli-
                                                                                                      filed returns have fewer arithmetic errors, 
You are not required to provide the in-            gence agencies to combat terrorism.
                                                                                                      implying lower post-filing burden.
formation requested on a form that is sub-         Please  keep  this  notice  with  your  re-
ject to the Paperwork Reduction Act un-            cords. It may help you if we ask you for           Reported time and cost burdens are na-
less the form displays a valid OMB con-            other  information.  If  you  have  questions  tional  averages  and  don’t  necessarily  re-
trol number. Books or records relating to          about the rules for filing and giving infor- flect a “typical” case. Most taxpayers ex-
a form or its instructions must be retained        mation,  please  call  or  visit  any  Internal  perience lower than average burden, with 
as long as their contents may become ma-           Revenue Service office.                            taxpayer burden varying considerably by 
terial in the administration of any Internal                                                          taxpayer type. For instance, the estimated 
Revenue law.                                       We Welcome Comments on                             average time burden for all taxpayers fil-
We  ask  for  tax  return  information  to         Forms                                              ing a Form 1040 or 1040-SR is 13 hours, 
carry  out  the  tax  laws  of  the  United  We  try  to  create  forms  and  instructions            with an average cost of $270 per return. 
States. We need it to figure and collect the  that can be easily understood. Often this               This average includes all associated forms 
right amount of tax.                               is difficult to do because our tax laws are        and schedules, across all tax return prepa-
If you do not file a return, do not pro-           very  complex.  For  some  people  with  in-       ration methods and taxpayer activities.
vide  the  information  we  ask  for,  or  pro-    come  mostly  from  wages,  filling  in  the       Within  this  estimate,  there  is  signifi-
vide fraudulent information, you may be            forms is easy. For others who have busi-           cant variation in taxpayer activity. For ex-
charged penalties and be subject to crimi-         nesses, pensions, stocks, rental income, or        ample,  nonbusiness  taxpayers  are  expec-
nal prosecution. We may also have to dis-          other investments, it is more difficult.           ted to have an average burden of about 9 
allow the exemptions, exclusions, credits,         If  you  have  suggestions  for  making  hours and $150, while business taxpayers 
deductions, or adjustments shown on the  these forms simpler, we would be happy  are expected to have an average burden of 

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about 24 hours and $560. Similarly, tax preparer used, and the geographic loca- concerning the time and cost estimates
return preparation fees and other tion. below, you can contact us at either one of
out-of-pocket costs vary extensively de- the addresses shown under We Welcome
pending on the tax situation of the taxpay- For more information on taxpayer bur- Comments on Forms .
er, the type of software or professional den see Pub. 5743. If you have comments
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 6 2 4 1 $270
Type of taxpayer
Nonbusiness***. . . . . 72% 9 3 1 3 1 150
Business*** . . . . . . . 28% 24 12 4 6 2 560

*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 2022

Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for scal year 2022.
     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                   42%                 retirement1                                                                                                   debt    development3
                                                                                             government
                  24%                                              33%                        3%                                                                                 7%       14%

                                               Excise, customs,        National defense,                                                                                         Social
                      Corporate                estate, gift, and      veterans, and foreign                                                                                      programs4
     Borrowing to     income taxes             miscellaneous taxes                   affairs2                                                                                    25%
     cover decit            7%                      6%                              17%
         22%
                                                                   *Numbers may not total to 100% due to rounding.

On or before the first Monday in February  30, 2022, federal income was $4.897 tril-         countries  and  the  maintenance  of  U.S. 
of each year, the President is required by  lion  and  outlays  were  $6.273  trillion,  embassies abroad.
law  to  submit  to  the  Congress  a  budget  leaving a deficit of $1.376 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  18%  of 
first passes a budget resolution setting its   foreign  affairs:  About  12%  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  4%  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 7% for 
enacted.                                       for international activities, including mili- health  research  and  public  health  pro-
In  fiscal  year  2022  (which  began  on      tary  and  economic  assistance  to  foreign  grams,  unemployment  compensation,  as-
October 1, 2021, and ended on September                                                      sisted housing, and social services.

Note. The percentages shown here exclude undistributed offsetting receipts, which were $235 billion in fiscal year 2022. 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
   2023                                                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              $11,000                                      10% $0
   11,000          44,725                   $1,100.00 + 12%         11,000
   44,725          95,375                   5,147.00 + 22%          44,725
   95,375          182,100                  16,290.00 + 24%         95,375
   182,100         231,250                  37,104.00 + 32%         182,100
   231,250         578,125                  52,832.00 + 35%         231,250
   578,125                                  174,238.25 + 37%        578,125
   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              $22,000                                      10% $0
   22,000          89,450                   $2,200.00 + 12%         22,000
   89,450          190,750                  10,294.00 + 22%         89,450
   190,750         364,200                  32,580.00 + 24%         190,750
   364,200         462,500                  74,208.00 + 32%         364,200
   462,500         693,750                  105,664.00 + 35%        462,500
   693,750                                  186,601.50 + 37%        693,750

   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              $11,000                                      10% $0
   11,000          44,725                   $1,100.00 + 12%         11,000
   44,725          95,375                   5,147.00 + 22%          44,725
   95,375          182,100                  16,290.00 + 24%         95,375
   182,100         231,250                  37,104.00 + 32%         182,100
   231,250         346,875                  52,832.00 + 35%         231,250
   346,875                                  93,300.75 + 37%         346,875

   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              $15,700                                      10% $0
   15,700          59,850                   $1,570.00 + 12%         15,700
   59,850          95,350                   6,868.00 + 22%          59,850
   95,350          182,100                  14,678.00 + 24%         95,350
   182,100         231,250                  35,498.00 + 32%         182,100
   231,250         578,100                  51,226.00 + 35%         231,250
   578,100                                  172,623.50 + 37%        578,100

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Index to Instructions
 
                                            Educator expenses    89                            Line instructions for Forms 1040 and 
A                                           Elderly persons:                                    1040-SR     64
ABLE account   88,99                          Credit for   103                                 Living abroad, U.S. citizens and resident 
Additional Medicare Tax   99                  Standard deduction   34                           aliens   8,23
Address change    12                        Electric vehicles 103                              Long-term care insurance     90
Adjusted gross income   31                  Electronic filing (e-file) 7,59 61, 63, 64,        Lump-sum distributions    30
Adoption credit   103                       Estimated tax  38,62 79, 
Adoption taxpayer identification number  20 Excess deferrals  24                               M
Aliens  8                                   Excess social security and tier 1 RRTA tax         Market discount on bonds     25
                                              withheld     104                                 Married persons:
Alimony paid   91                           Extension of time to file  8,104                    Filing joint returns 13
Alimony received   85
                                                                                                Filing separate returns  14
Alternative minimum tax    97               F                                                   Living apart  15
Amended return    80
Amount you owe     61-63                    Filing requirements   11                           Medical insurance premiums, credit for    104
Annuities  27-30                            Filing status, which box to check     13-15        Medicare tax, additional  99
Archer MSAs    87,99 ,100                   Foreign accounts and trusts   23                   Mortgage interest credit  103
Artists 90                                  Foreign tax credit 102                             Moving expenses   90
Attachments to the return   64              Foreign-source income      23                      Multiple support agreement    21
Awards  87                                  Form W-2    25
                                            Free tax help  80                                  N
B                                                                                              Name change   12
Bankruptcy cases, chapter 11   23           G                                                  Net Investment Income Tax    99
Bequests   89                               Gambling    87                                     Net operating loss 87
Blindness  16,34                            General business credit    103                     Nonresident aliens  8,13
Business income or loss  85                 Gifts 89
                                            Golden parachute payments       100                O
C                                                                                              Offsets 58
Canceled debt  87                           H                                                  Other income  87
Capital gain distributions  31              Head of household    14                            Other taxes  100
Capital gain or loss 31                     Health insurance deduction, self-employed    90
Child and dependent care expenses, credit   Health insurance premiums, credit for       104    P
  for   102                                 Health savings accounts    87,90 99,  100,         Parents, divorced or separated  20
Child custody  20                           Help, tax 80                                       Pay taxes electronically  61
Child support  89                           Homebuyer credit, first-time    99                 Payments  38-104
Child tax credits 17,58                     Household employment taxes        99               Penalty
Child's requirement to file 9,10            How to comment on forms       107                   Early withdrawal of savings    91
Community property states   23              How to get tax help  80                             Estimated tax    62,63
Contributions to reduce debt held by the                                                        Others (including late filing and late 
  public   79                               I                                                   payment)       82
Corrective distributions 25                                                                    Penalty on early withdrawal of savings    91
                                            Identity Protection PIN    64
D                                           Identity theft 79                                  Pensions and annuities   27-30
                                            Income   23-87                                     Premium tax credit    104
Daycare center expenses  102                Income tax withholding (federal)      38,79        Presidential election $3 check-off 13
Death of a taxpayer  12                     Individual retirement arrangements (IRAs)          Private delivery services 9
Death of spouse   12                          Contributions to   91,93                         Prizes 87
Dependent care benefits  24                   Credit for contributions to   102                Public debt, gift to reduce the 79
Dependents  17                                Distributions from  26
  Standard deduction  34                      Nondeductible contributions to    26,91 -93      Q
Direct deposit of refund 59,60              Individual taxpayer identification numbers      13 Qualified business income deduction     33
Disability expenses  88                     Injured spouse 58                                  Qualified dividends   25,37
Disclosure, Privacy Act, and Paperwork      Innocent spouse relief 78                          Qualified dividends and capital gain tax 
  Reduction Act Notice   107                Installment payments   62                           worksheet    37
Dividends:                                  Interest income                                    Qualified retirement plans, deduction for   90
  Nondividend distributions 26                Tax-exempt   25                                  Qualified tuition program earnings    89,99
  Ordinary dividends  26                      Taxable   25
  Qualified dividends 25,37                 Interest on taxes  82                              R
Divorced parents   20                       Investment income, tax on     99                   Railroad retirement benefits:
Dual-status aliens 8,13                     Itemized deductions or standard                     Treated as a pension    27
                                              deduction    31-34
E                                           ITINs for aliens  13                                Treated as social security  30
                                                                                               Records, how long to keep    79
Earned income credit (EIC)  39                                                                 Refund   58-60
  Combat pay, nontaxable    41              J                                                  Refund information    84
Education:                                  Jury duty pay  87                                  Refund offset 58
  Credits  58,102                                                                              Refunds, credits, or offsets of state and local 
  Expenses    58,102                        L                                                   income taxes     85
  Recapture of education credits 33                                                            Reservists, expenses of  90
  Savings accounts   89,99                  Life insurance 89

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Resident aliens 8                                Statutory employees   25                     Tip income 97
Residential energy efficient property credit 103 Student loan interest deduction 95           Tuition program earnings   89,99
Retirement plan deduction, self-employed 90       Expenses    94
Retirement savings contributions credit 102      Surviving spouse, qualifying 15              U
Rollovers 26,30                                                                               Unemployment compensation     87
Roth IRAs   26,91                                T
Rounding off to whole dollars 23                 Tax and credits 31-100                       V
                                                  Figured by the IRS   33,42                  Volunteer Income Tax Assistance Program 
S                                                 Other taxes:                                 (VITA)   7
Saver's credit  102                                    Alternative minimum tax 97
Self-employment tax:                                   IRAs and other tax-favored accounts 99 W
  Deduction for part of  90                            Lump-sum distributions 30
Separated parents   20                                 Recapture 100                          Wages 23
Signing your return  63                          Tax computation worksheet    77              What if you can't pay? 62
Single person  13                                Tax Counseling for the Elderly (TCE) 7       What's new 6
Social security and equivalent railroad          Tax help  80                                 When and where should you file? 8
  retirement benefits  30-32                     Tax rate schedules 110                       Who must file 9,10
Social security number   12,21                   Tax table 65-76                              Who should file 8
Standard deduction or itemized                   Tax Topics 105                               Winnings, prizes, gambling, and lotteries (other 
  deductions    31-34                            Taxpayer Advocate Service (TAS) 4             income)   87
State and local income taxes, taxable refunds,   Third party designee  63                     Withholding, federal income tax 38,79
  credits, or offsets of 85

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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.
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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