Official Legal Form
Instructions for Form 1040 PDF
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1040 (and
1040-SR)
TAX YEAR R
2025
INSTRUCTIONS Including the instructions for
Schedules 1 through 3
2025 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.
Instructions for Form 1040 (2025) Catalog Number 24811V
Feb 25, 2026 Department of the Treasury Internal Revenue Service www.irs.gov
Table of Contents
Contents Page Contents Page
What’s New . . . . . . . . . . . . . . . . . . . . . . . . 6 Assemble Your Return . . . . . . . . . . . . . . . . 67
Filing Requirements . . . . . . . . . . . . . . . . . . 8 2025 Tax Table . . . . . . . . . . . . . . . . . . . . . 68
Do You Have To File? . . . . . . . . . . . . . . 8
General Information . . . . . . . . . . . . . . . . . 81
When and Where Should You File? . . . . . 8
How To Get Tax Help . . . . . . . . . . . . . . . . 83
Line Instructions for Forms 1040 and
1040-SR . . . . . . . . . . . . . . . . . . . . . . 12 Refund Information . . . . . . . . . . . . . . . . . . 87
Name and Address . . . . . . . . . . . . . . . 12
Instructions for Schedule 1 . . . . . . . . . . . . . 88
Social Security Number (SSN) . . . . . . . 12
Filing Status . . . . . . . . . . . . . . . . . . . 13 Instructions for Schedule 1-A . . . . . . . . . . 101
Dependents, Qualifying Child for
Instructions for Schedule 2 . . . . . . . . . . . . 111
Child Tax Credit, and Credit for
Other Dependents . . . . . . . . . . . . . . 17 Instructions for Schedule 3 . . . . . . . . . . . . 115
Income . . . . . . . . . . . . . . . . . . . . . . . 23
Total Income and Adjusted Gross Tax Topics . . . . . . . . . . . . . . . . . . . . . . . 118
Income . . . . . . . . . . . . . . . . . . . . . 33 Disclosure, Privacy Act, and Paperwork
Tax and Credits . . . . . . . . . . . . . . . . . 33 Reduction Act Notice . . . . . . . . . . . . 120
Payments . . . . . . . . . . . . . . . . . . . . . 39
Major Categories of Federal Income and
Refund . . . . . . . . . . . . . . . . . . . . . . . 61
Outlays for Fiscal Year 2024 . . . . . . . . 122
Amount You Owe . . . . . . . . . . . . . . . . 63
Sign Your Return . . . . . . . . . . . . . . . . 65 Index . . . . . . . . . . . . . . . . . . . . . . . . . . 123
2
Form 1040 and 1040-SR
Helpful Hints
For 2025, you will use Form 1040 or, if you were born before January 2, 1961, you have the option to use
Form 1040-SR.
You may only need to file 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 file 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
Can claim a deduction for qualified cash tips, qualified overtime,
qualified vehicle loan interest, or the enhanced deduction for Schedule 1-A
seniors.
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 qualified 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, refundable adoption 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 file or excess social security tax withheld.
3
The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps
taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.
What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with
the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. And the service is free. If you
qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help you if:
• Your problem is causing a financial difficulty for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How can you reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;
• Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you
can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;
• Check your local directory; or
• Call TAS toll free at 877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website
TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.
Know them. Use them.
How else does TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it
to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate
Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with
the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition,
LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak
English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see
the LITC page at TaxpayerAdvocate.IRS.gov/LITCmap or IRS Publication 4134, Low Income Taxpayer Clinic List. This
publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).
Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct feedback to the IRS through the Taxpayer Advocacy Panel (TAP). The TAP is a
Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify
taxpayers’ systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org.
4
Affordable Care Act — What You Need To Know
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Health Insurance Marketplace
(the Marketplace). Eligible individuals may have advance payments of the premium tax credit made on their behalf
directly to the insurance company.
If you or a family member enrolled in health insurance through the Marketplace and advance payments of the
premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach
Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.
The Marketplace is required to send Form 1095-A by January 31, 2026, 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 your Form 1040, 1040-SR, or 1040-NR. (Don’t include Form 1095-A.)
Health Coverage Reporting
If you or someone in your family was an employee in 2025, the employer may be required to send you Form
1095-C. Part II of Form 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 2026. This information may be
relevant if you purchased health insurance coverage for 2025 through the Marketplace and wish to claim the
premium tax credit on Schedule 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 2025, you don’t need the information in Part II of Form 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
financial assistance to buy health insurance.
5
What’s New For information about any additional changes to the 2025 tax law or any other devel-
opments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Form1040.
Trump accounts and new Form 4547. tion about you and your dependents. you should use direct deposit for any re-
Recent legislation allows parents, guard- This new information is being asked to funds. The IRS recommends paying
ians, and other authorized individuals to help the IRS determine your eligibility electronically whenever possible. Op-
elect to establish a new type of individu- for certain tax benefits, including the tions to pay electronically include using
al retirement account, called a Trump child tax credit, the credit for other de- your bank account with Direct Pay, your
account, for the exclusive benefit of cer- pendents, and the earned income credit. debit or credit card, your digital wallet,
tain children. If the child was born after Write-in information. Beginning in or your online account. Go to IRS.gov/
2024 and before 2029, is a U.S. citizen, 2025, most of the words, codes, and/or Payments to see all your payment op-
and meets certain other requirements, dollar amounts that are used to explain tions. Also, see ModernPayments.
the authorized individual may also elect an item of income or deduction, and that New deductions for itemizers and
to receive a $1,000 pilot program contri- you previously had to enter next to a non-itemizers. Recent legislation pro-
bution to the child’s Trump account. specific line, now have a dedicated vided for four new deductions that take
Both elections can be made on Form checkbox or entry space. effect beginning in 2025. If you are eli-
4547, which can be filed at the same Death of a taxpayer. If you need to file gible, you can claim these deductions if
time as the authorized individual’s 2025 a return for someone who died before you take the standard deduction or if
income tax return. For more information filing a 2025 return, check the “De- you itemize on Schedule A. For more in-
on Trump accounts, and to learn how to ceased” box at the top of Form 1040 or formation on these deductions, see the
make these elections, see Form 4547 1040-SR and enter the date of death. For instructions for Schedule 1-A. The new
and its instructions. more information, see Death of a Tax- deductions are as follows.
Standard deduction amount in- payer. • No tax on tips. You may be eligi-
creased. For 2025, the standard deduc- Contributions to a governmental paid ble to take a deduction for qualified tips
tion amount has been increased for all family leave program. Beginning in paid to you in 2025. You can’t deduct
filers. The amounts are: 2025, if you made contributions to a more than $25,000 of those tips. Your
• $15,750–Single or Married filing governmental paid family leave pro- deduction will be limited if your modi-
separately. gram, you will now include the full fied adjusted gross income is more than
• $31,500–Married filing jointly or amount of those contributions in your $150,000 ($300,000 if married filing
Qualifying surviving spouse. income. If you itemize your deductions jointly). To be eligible, you and/or your
• $23,625–Head of household. on Schedule A, you can include the spouse who received the tips must have
Higher catch-up contribution limit for amounts contributed as part of the state a valid SSN. If you are married, you
ages 60 to 63. If, at the end of 2025, and local taxes that you paid. must file a joint return.
you were at least age 60, but younger Form 1099-DA. If, in 2025, you used a • No tax on overtime. If you earned
than age 64, and you participated in a qualified overtime, you may be eligible
broker to effect the sale of a digital as-
deferred compensation plan (including to deduct up to $12,500 ($25,000 if mar-
set, your broker should send you a Form
most 401(k), 403(b), governmental 457 ried filing jointly) of your qualified
1099-DA that reports information re-
plans, and the governmental Thrift Sav- overtime compensation. Your deduction
garding the transaction. In 2025, your
ings Plan), a higher catch-up contribu- will be limited if your modified adjusted
broker has the option to report your ba-
tion limit may apply to you. For 2025, gross income is more than $150,000
sis in the digital asset on Form 1099-DA
this higher catch-up contribution limit is ($300,000 if married filing jointly). To
but is not required to do so. If your brok-
$11,250 ($5,250 for section 401(k)(11) be eligible, you and/or your spouse who
er did not report your basis on Form
and SIMPLE plans). For more informa- received the overtime must have a valid
1099-DA, you will need to use your own
tion, contact your plan administrator. SSN. If you are married, you must file a
books and records to determine your ba-
joint return.
Main home was in the U.S. If your sis. As a reminder, you must answer the
main home (and spouse if filing a joint digital asset question on Form 1040 • No tax on car loan interest. If you
paid or accrued qualified passenger ve-
return) was in the U.S. for over half of whether or not you received a Form
hicle loan interest on a vehicle you pur-
2025, check the box on the front of 1099-DA, and you must report gain or
chased in 2025 for personal use, you
Form 1040 or 1040-SR. Providing this loss from the transaction with respect to
may be eligible to deduct up to $10,000
information will help the IRS determine the digital assets (see line 7(a)). For
of that interest. Your deduction will be
your eligibility for certain tax benefits, more information, see the Instructions
limited if your modified adjusted gross
including the earned income credit. for Form 1099-DA.
income is more than $100,000
Changes to the Dependents section. Electronic payments and direct depos- ($200,000 if married filing jointly).
The Dependents section now has num- it. If you have access to U.S. banking • Enhanced deduction for seniors.
bered rows and asks for more informa- services or electronic payments systems, If you were born before January 2, 1961,
6
you may be eligible for an enhanced de- to $2,200 per qualifying child, of which you sold or exchanged qualified farm-
duction for seniors. Your deduction will $1,700 can be claimed for the ACTC. In land to a qualified farmer after that date,
be limited if your modified adjusted addition, beginning in 2025, to be eligi- you can elect to pay the net income tax
gross income is more than $75,000 ble to claim the CTC or ACTC, you liability on the sale or exchange in four
($150,000 if married filing jointly). To must have a valid SSN, which means it equal installments. For more informa-
be eligible, you and/or your spouse must must be valid for employment and is- tion, see the instructions for Schedule 3.
have a valid SSN. If you are married, sued before the due date of your return Also, see Form 1062 and its instructions.
you must file a joint return. The maxi- (including extensions). If you are filing Domestic research and experimental
mum amount of the deduction is $6,000 a joint return, only one spouse is re- expenditures. Beginning in 2025, tax-
($12,000 if both spouses are eligible). quired to have a valid SSN in order to be payers are allowed to deduct domestic
New Schedule 1-A. A new schedule to eligible for the CTC and ACTC. The research or experimental expenditures.
Form 1040, Schedule 1-A, has been cre- other spouse must have either an SSN or Alternatively, taxpayers may elect to
ated for taxpayers to claim a deduction ITIN, and it must have been issued on or charge their domestic research or experi-
for the recently enacted deductions for before the due date of the return (includ- mental expenditures to a capital account
no tax on tips, no tax on overtime, no ing extensions). and deduct them ratably over a period of
tax on car loan interest, and the en- Changes to the adoption credit. Re- not less than 60 months (beginning with
hanced deduction for seniors. For more cent legislation made changes to the the month in which the taxpayers first
information, see the instructions for adoption credit. Beginning in 2025: realize the benefits from such expendi-
Schedule 1-A. • Up to $5,000 of adoption credit is tures).
State and local tax deduction limit in- refundable. Up to $5,000 of your adop- Updated reporting requirements for
creased. The overall limit on the deduc- tion credit may be refundable. The Form 1099-K. Payment card compa-
tion for state and local income, sales, amount of the refundable portion is de- nies, payment apps, and online market-
and property taxes has increased to termined separately for each eligible places will be required to send you a
$40,000 ($20,000 if married filing sepa- child. Form 1099-K only if the amount of your
rately). The overall limit is reduced if • Parity for Indian tribal govern- business transactions during the year is
your modified adjusted gross income is ments. Tribal governments now have more than $20,000 and the total number
more than $500,000 ($250,000 if mar- parity for special needs adoption deter- of your transactions is more than 200.
ried filing separately) but will not be re- minations. This means that state govern-
New option for scheduled appoint-
duced below $10,000 ($5,000 if married ment and Indian tribal government de-
ments at Taxpayer Assistance Centers
filing separately). For more information, terminations of special needs are both
(TAC). Beginning in 2025, taxpayers
see the Instructions for Schedule A. recognized for purposes of the adoption
with scheduled appointments at TACs
credit.
Changes to the child tax credit and may choose to receive appointment con-
additional child tax credit. Recent leg- For more information, see Form 8839 firmations, reminders, and cancellation
islation made permanent the increase to and its instructions. notices directly via text message on their
the child tax credit (CTC) and additional Election to pay tax on farmland sale mobile devices.
child tax credit (ACTC) amount. For or exchange in installments. If your
2025, the maximum CTC has increased tax year began after July 4, 2025, and
7
Filing These rules apply to all U.S. citizens, regardless of where they live, and resident ali-
ens.
Requirements Have you tried IRS e-file? It’s the fastest way to get your refund and it’s free if you
are eligible. Visit IRS.gov for details.
age 24 at the end of 2025. To do so, use tion, you may be able to file later. See
Do You Have To File?
Form 8814. If you make this election, Pub. 3 for details.
your child doesn’t have to file a return. If you e-file your return, there is no
For details, use Tax Topic 553 or see need to mail it. However, if you choose
Use Chart A, B, or C to see if you must
Form 8814. to mail it instead, filing instructions and
file a return. U.S. citizens who lived in
or had income from a U.S. territory A child born on January 1, 2002, is addresses are at the end of these instruc-
should see Pub. 570. Residents of Puerto considered to be age 24 at the end of tions.
Rico can use Tax Topic 901 to see if they 2025. Do not use Form 8814 for such a
child. The chart at the end of these in-
must file. TIP structions provides the current
Even if you do not otherwise Resident aliens. These rules also apply address for mailing your re-
TIP have to file a return, you should if you were a resident alien. Also, you turn. Use these addresses for Form 1040
file one to get a refund of any may qualify for certain tax treaty bene- or 1040-SR filed in 2026. The address
federal income tax withheld. You should fits. Generally, you are a resident alien if for returns filed after 2026 may be dif-
also file if you are eligible for any of the you meet either the green card test or the ferent. See IRS.gov/Form1040 for any
following credits. substantial presence test for 2025. See updates.
Pub. 519 for details.
• Earned income credit. What if You Can’t File on
• Additional child tax credit. Nonresident aliens and dual-status ali-
• American opportunity credit. ens. These rules also apply if you were
Time?
• Premium tax credit. a nonresident alien or a dual-status alien You can get an automatic 6-month ex-
• Refundable adoption credit. and both of the following apply. tension if, no later than the date your re-
See Pub. 501 for details. Also, see
• You were married to a U.S. citizen turn is due, you file Form 4868. If you
or resident alien at the end of 2025. want to apply for an extension electroni-
Pub. 501 if you do not have to file but
received a Form 1099-B or 1099-DA (or
• You elected to be taxed as a resi- cally, see Form 4868 for details.
dent alien. An automatic 6-month exten-
substitute statement). For more information, see Nonresident
Requirement to reconcile advance aliens and dual-status aliens, later, and
! sion to file doesn’t extend the
CAUTION time to pay your tax. If you
payments of the premium tax credit. Pub. 519. don’t pay your tax by the original due
If you, your spouse with whom you are date of your return, you will owe interest
Specific rules apply to deter-
filing a joint return, or a dependent was on the unpaid tax and may owe penal-
enrolled in coverage through the Mar- ! mine if you are a resident alien,
CAUTION nonresident alien, or dual-sta- ties. See Form 4868.
ketplace for 2025 and advance payments tus alien. Most nonresident aliens and
of the premium tax credit were made for If you are a U.S. citizen or resident
dual-status aliens have different filing
this coverage, you must file a 2025 re- alien, you may qualify for an automatic
requirements and may have to file Form
turn and attach Form 8962. You (or extension of time to file without filing
1040-NR. Pub. 519 discusses these re-
whoever enrolled you) should have re- Form 4868. You qualify if, on the due
quirements and other information to
ceived Form 1095-A from the Market- date of your return, you meet one of the
help aliens comply with U.S. tax law.
place with information about your cov- following conditions.
erage and any advance payments. • You live outside the United States
You must attach Form 8962 even if and Puerto Rico and your main place of
someone else enrolled you, your spouse, When and Where business or post of duty is outside the
Should You File?
or your dependent. If you are a depend- United States and Puerto Rico.
ent who is claimed on someone else’s • You are in military or naval service
2025 return, you do not have to attach on duty outside the United States and
File Form 1040 or 1040-SR by April 15, Puerto Rico.
Form 8962.
2026. If you file after this date, you may
Exception for certain children under have to pay interest and penalties. See This extension gives you an extra 2
age 19 or full-time students. If certain Interest and Penalties, later. months to file and pay the tax, but inter-
conditions apply, you can elect to in- est will be charged from the original due
clude on your return the income of a If you were serving in, or in support date of the return on any unpaid tax. You
child who was under age 19 at the end of, the U.S. Armed Forces in a designa- must include a statement showing that
of 2025 or was a full-time student under ted combat zone or contingency opera- you meet the requirements. If you are
8
still unable to file your return by the end press Worldwide, DHL Express Enve- to IRS.gov/PDS. For the IRS mailing ad-
of the 2-month period, you can get an lope, DHL Import Express 10:30, DHL dress to use if you’re using a private de-
additional 4 months if, no later than June Import Express 12:00, and DHL Import livery service, go to IRS.gov/
15, 2026, you file Form 4868. This Express Worldwide. PDSStreetAddresses.
4-month extension of time to file doesn’t • UPS Next Day Air Early A.M., The private delivery service can tell
extend the time to pay your tax. See UPS Next Day Air, UPS Next Day Air
you how to get written proof of the mail-
Form 4868. Saver, UPS 2nd Day Air, UPS 2nd Day
ing date.
Air A.M., UPS Worldwide Express Plus,
Private Delivery Services and UPS Worldwide Express. Only the U.S. Postal Service
If you choose to mail your return, you • FedEx First Overnight, FedEx Pri- ! can deliver to P.O. boxes. You
can use certain private delivery services ority Overnight, FedEx Standard Over- CAUTION can’t use a private delivery
designated by the IRS to meet the “time- night, FedEx 2 Day, FedEx International service to make tax payments required to
ly mailing treated as timely filing/ Next Flight Out, FedEx International be sent to a P.O. box.
paying” rule for tax returns and pay- Priority, FedEx International First, and
ments. These private delivery services FedEx International Economy.
include only the following.
• DHL Express 9:00, DHL Express To check for any updates to the list of
10:30, DHL Express 12:00, DHL Ex- designated private delivery services, go
Chart A—For Most People
AND at the end of 2025 THEN file a return if your gross
IF your filing status is . . . you were* . . . income** was at least . . .
under 65 $15,750
Single
65 or older 17,750
under 65 (both spouses) $31,500
Married filing jointly*** 65 or older (one spouse) 33,100
65 or older (both spouses) 34,700
Married filing separately any age $5
under 65 $23,625
Head of household
65 or older 25,625
under 65 $31,500
Qualifying surviving spouse
65 or older 33,100
*If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025. (If your spouse died in 2025 or
if you are preparing a return for someone who died in 2025, 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 2025, 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 2025 (or on the date your spouse died) and your gross income was at
least $5, you must file a return regardless of your age.
9
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 you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,350.
• Your earned income was over $15,750.
• Your gross income was more than the larger of—
• $1,350, or
• Your earned income (up to $15,300) plus $450.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $3,350 ($5,350 if 65 or older and blind).
• Your earned income was over $17,750 ($19,750 if 65 or older and blind).
• Your gross income was more than the larger of—
• $3,350 ($5,350 if 65 or older and blind), or
• Your earned income (up to $15,300) plus $2,450 ($4,450 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,350.
• Your earned income was over $15,750.
• 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—
• $1,350, or
• Your earned income (up to $15,300) plus $450.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,950 ($4,550 if 65 or older and blind).
• Your earned income was over $17,350 ($18,950 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—
• $2,950 ($4,550 if 65 or older and blind), or
• Your earned income (up to $15,300) plus $2,050 ($3,650 if 65 or older and blind).
10
Chart C—Other Situations When You Must File
You must file a return if any of the conditions below apply for 2025.
1. You owe any special taxes, including any of the following (see the instructions for Schedule 2).
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
c. Household employment taxes.
d. Social security and Medicare tax on tips you didn’t report to your employer or on wages you received from an employer
who didn’t withhold these taxes.
e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life
insurance and additional taxes on health savings accounts.
f. Recapture taxes.
2. You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA
distributions.
3. You had net earnings from self-employment of at least $400.
4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from
employer social security and Medicare taxes.
5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
advance payments.
6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you
are paying in installments under section 965(h) or deferred by making an election under section 965(i).
7. You purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by
transferring the credit to the dealer. See Form 8936 and Schedule A (Form 8936).
Need more information or forms? Visit IRS.gov. 11
Line !
Also see the instructions for Schedule 1 through Schedule 3 that follow the
Form 1040 and 1040-SR instructions.
Instructions
CAUTION
What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if
for you were born before January 2, 1961.
Fiscal-year filers. If you are a fiscal-year filer using a tax year other than January 1
Forms 1040 through December 31, 2025, enter the beginning and ending months of your fiscal
year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.
and 1040-SR Section references are to the Internal Revenue Code.
province/state/county, and Foreign post- come earned by the taxpayer’s estate or
Name and Address
al code). heirs. A deceased taxpayer’s social se-
curity number shouldn’t be used for tax
Don’t abbreviate the country name.
years after the year of death, except for
Print or type the information in the
spaces provided. If you are married fil-
Death of a Taxpayer estate tax return purposes.
ing a separate return, enter your spouse’s If a taxpayer died before filing a return
name in the entry space below the filing for 2025, the taxpayer’s spouse or per-
status checkboxes instead of below your sonal representative may have to file and Social Security
name. If you are currently incarcerated,
enter your inmate identifying number
sign a return for that taxpayer. A person-
al representative can be an executor, ad- Number (SSN)
near your last name. ministrator, or anyone who is in charge An incorrect or missing SSN can in-
of the deceased taxpayer’s property. If crease your tax, reduce your refund, or
If you filed a joint return for the deceased taxpayer didn’t have to file delay your refund. To apply for an SSN,
TIP 2024 and you are filing a joint a return but had tax withheld, a return
return for 2025 with the same fill in Form SS-5 and return it, along
must be filed to get a refund. The person with the appropriate evidence docu-
spouse, be sure to enter your names and who files the return must check the “De- ments, to the Social Security Adminis-
SSNs in the same order as on your 2024 ceased” box at the top of page 1 of Form tration (SSA). You can get Form SS-5
return. 1040 or 1040-SR. They must also enter online at SSA.gov/forms/ss-5.pdf, from
the date of death in the entry spaces. If a
Name Change return is being filed for both spouses
your local SSA office, or by calling the
SSA at 800-772-1213. It usually takes
If you changed your name because of who died in 2025, the person who files about 2 weeks to get an SSN once the
marriage, divorce, etc., be sure to report the return must check the “Deceased” SSA has all the evidence and informa-
the change to the Social Security Ad- box and enter the date of death for both tion it needs.
ministration (SSA) before filing your re- the primary taxpayer and the spouse.
turn. This prevents delays in processing Check that both the name and SSN
If your spouse died in 2025 and you on your Forms 1040 or 1040-SR, W-2,
your return and issuing refunds. It also
didn’t remarry in 2025, or if your spouse and 1099 agree with your social security
safeguards your future social security
died in 2026 before filing a return for card. If they don’t, certain deductions
benefits.
2025, you can file a joint return. A joint and credits on Form 1040 or 1040-SR
Address Change return should show your spouse’s 2025 may be reduced or disallowed and you
If you plan to move after filing your re- income before death and your income may not receive credit for your social
turn, use Form 8822 to notify the IRS of for all of 2025. Check the “Deceased” security earnings. If your Form W-2
your new address. box at the top of page 1 of Form 1040 or shows an incorrect SSN or name, notify
1040-SR and enter the date your spouse your employer or the form-issuing agent
P.O. Box died in the entry spaces after “Spouse.” as soon as possible to make sure your
Enter your box number only if your post Enter “Filing as surviving spouse” in the earnings are credited to your social se-
office doesn’t deliver mail to your home. area where you sign the return. If some- curity record. If the name or SSN on
one other than you is the personal repre- your social security card is incorrect,
Foreign Address sentative, they must also sign the return. call the SSA.
If you have a foreign address, enter the Failure to complete this section may
city name on the appropriate line. Don’t Once you are issued an SSN, use it to
delay the processing of the return.
enter any other information on that line, file your tax return. Use your SSN to file
but do complete the spaces below that All payers of income, including fi- your tax return even if your SSN does
line (Foreign country name, Foreign nancial institutions, should be promptly not authorize employment or if you have
notified of the taxpayer’s death. This been issued an SSN that authorizes em-
will ensure the proper reporting of in- ployment and you lose your employ-
12 Need more information or forms? Visit IRS.gov.
ment authorization. An ITIN won’t be for certain tax benefits, including the Married Filing Jointly
issued to you once you have been issued earned income credit.
You can check the “Married filing joint-
an SSN. If you received your SSN after
previously using an ITIN, stop using Presidential Election ly” box in the Filing Status section on
your ITIN. Use your SSN instead. Campaign Fund page 1 of Form 1040 or 1040-SR if any
of the following apply.
IRS Individual Taxpayer This fund helps pay for Presidential • You were married at the end of
election campaigns. The fund reduces
Identification Numbers candidates’ dependence on large contri-
2025, even if you didn’t live with your
spouse at the end of 2025.
(ITINs) for Aliens butions from individuals and groups and • Your spouse died in 2025 and you
If you are a nonresident or resident alien places candidates on an equal financial didn’t remarry in 2025.
and you don’t have and aren’t eligible to footing in the general election. The fund
also helps pay for pediatric medical re-
• You were married at the end of
get an SSN, you must apply for an ITIN. 2025 and your spouse died in 2026 be-
It takes about 7 weeks to get an ITIN. search. If you want $3 to go to this fund, fore filing a 2025 return.
check the box. If you are filing a joint
If you already have an ITIN, enter it return, your spouse can also have $3 go A married couple filing jointly report
wherever your SSN is requested on your to the fund. If you check a box, your tax their combined income and deduct their
tax return. or refund won’t change. combined allowable expenses on one re-
Some ITINs must be renewed. If you turn. They can file a joint return even if
haven’t used your ITIN on a federal tax only one had income or if they didn’t
return at least once for tax year 2022, Filing Status live together all year. However, both
persons must sign the return. Once you
2023, or 2024, it has expired and must
be renewed if you need to file a federal Check only the filing status that applies file a joint return, you can’t choose to
tax return. You don’t need to renew your to you. The ones that will usually give file separate returns for that year after
ITIN if you don’t need to file a federal you the lowest tax are listed last. the due date of the return.
tax return. You can find more informa- • Married filing separately. Joint and several tax liability. If you
tion at IRS.gov/ITIN. • Single. file a joint return, both you and your
An ITIN is for tax use only. It doesn’t • Head of household. spouse are generally responsible for the
entitle you to social security benefits or • Married filing jointly. tax and interest or penalties due on the
change your employment or immigra- • Qualifying surviving spouse. return. This means that if one spouse
tion status under U.S. law. For information about marital status, see doesn’t pay the tax due, the other may
Pub. 501. have to. Or, if one spouse doesn’t report
For more information on ITINs, in- the correct tax, both spouses may be re-
cluding application, expiration, and re- More than one filing status can
TIP apply to you. You can choose sponsible for any additional taxes as-
newal, see Form W-7 and its instruc- sessed by the IRS. You may want to file
tions. the one for which you qualify
that will give you the lowest tax. separately if:
If you receive an SSN after previous- • You believe your spouse isn’t re-
ly using an ITIN, stop using your ITIN. Single porting all of their income, or
Use your SSN instead. Visit a local IRS
You can check the “Single” box in the
• You don’t want to be responsible
office or write a letter to the IRS ex- for any taxes due if your spouse doesn’t
Filing Status section on page 1 of Form have enough tax withheld or doesn’t pay
plaining that you now have an SSN and
1040 or 1040-SR if any of the following enough estimated tax.
want all your tax records combined un-
was true on December 31, 2025. See the instructions for Married Filing
der your SSN. Details about what to in-
clude with the letter and where to mail it • You were never married. Separately. Also see Innocent Spouse
are at IRS.gov/ITIN. • You were legally separated accord- Relief under General Information, later.
ing to your state law under a decree of
Nonresident Alien Spouse divorce or separate maintenance. But if, Nonresident aliens and dual-status ali-
If your spouse is a nonresident alien, at the end of 2025, your divorce wasn’t ens. Generally, a married couple can’t
your spouse must have either an SSN or final (an interlocutory decree), you are file a joint return if either spouse is a
an ITIN if: considered married and can’t check the nonresident alien at any time during the
box. year. However, you and your spouse can
• You file a joint return, or • You were widowed before January choose to be treated as U.S. residents for
• Your spouse is filing a separate re- 1, 2025, and didn’t remarry before the the entire year and file a joint return if
turn.
end of 2025. But if you have a child, one spouse was a nonresident alien at
2025 Residency you may be able to use the qualifying the end of the tax year (the nonresident
If your main home, and your spouse’s if surviving spouse filing status. See the spouse) and the other was a U.S. citizen
filing a joint return, was in the United instructions for Qualifying Surviving or resident at the end of the tax year.
States for more than half of 2025, check Spouse, later. This choice remains in effect in subse-
the box. Answering this question will quent years until terminated. You and
help the IRS determine your eligibility your spouse can also choose to file as
Need more information or forms? Visit IRS.gov. 13
U.S. residents for the entire year if both separate return, you can’t take the de- Test 2. You paid over half the cost of
of you are U.S. citizens or residents at duction for qualified tips, the deduction keeping up a home in which you lived
the end of the year and either (or both) for qualified overtime, the enhanced se- and in which one of the following also
of you were a nonresident at the begin- nior deduction, the student loan interest lived for more than half of the year (if
ning of the year (the dual-status deduction, or the education credits, and half or less, see Exception to time lived
spouse(s)). You can only make this you will only be able to take the earned with you, later).
choice for 1 year, and it does not apply income credit and child and dependent
1. Any person whom you can claim
to any future years. care credit in very limited circumstan-
as a dependent. But don’t include:
If you and your spouse are making ei- ces. You also can’t take the standard de-
duction if your spouse itemizes deduc- a. Your child whom you claim as
ther of these choices to be treated as
tions. For situations when you might your dependent because of the rule for
U.S. residents for 2025, check the box in
want to file separately, see Joint and Children of divorced or separated pa-
the Filing Status section and enter the
several tax liability, earlier. rents under Who Qualifies as Your De-
name of the nonresident spouse or du-
pendent, later;
al-status spouse(s) (whichever applies to You may be able to file as head
you) in the entry space. Also check the TIP of household if you had a child b. Any person who is your depend-
box and enter their name if you and your living with you and you lived ent only because the person lived with
nonresident spouse made the choice to apart from your spouse during the last 6 you for all of 2025; or
be treated as residents in a prior year and months of 2025. See Married persons c. Any person you claimed as a de-
the choice remains in effect. who live apart, later. pendent under a multiple support agree-
To make either choice for 2025, ment. See Who Qualifies as Your De-
! you and your spouse must file a Head of Household pendent, later.
CAUTION joint return and attach a state- You can check the “Head of household” 2. Your unmarried qualifying child
ment, signed by both spouses, to your re- box in the Filing Status section on who isn’t your dependent.
turn. To find out what information must page 1 of Form 1040 or 1040-SR if you 3. Your married qualifying child
be included in the statement, as well as are unmarried and provide a home for who isn’t your dependent only because
more information on these choices, see certain other persons. You are consid- you can be claimed as a dependent on
Nonresident Spouse Treated as a Resi- ered unmarried for this purpose if any of someone else’s 2025 return.
dent for nonresident aliens and Choos- the following applies. 4. Your qualifying child who, even
ing Resident Alien Status for dual-status • You were legally separated accord- though you are the custodial parent, isn’t
aliens in Pub. 519. ing to your state law under a decree of your dependent because of the rule for
divorce or separate maintenance at the Children of divorced or separated pa-
Married Filing Separately end of 2025. But if, at the end of 2025, rents under Who Qualifies as Your De-
Check the “Married filing separately” your divorce wasn’t final (an interlocu- pendent, later.
box in the Filing Status section on tory decree), you are considered mar-
If the child isn’t claimed as your de-
page 1 of Form 1040 or 1040-SR if you ried.
pendent, enter the child’s name in the
are married at the end of 2025 and file a • You are married but lived apart entry space below qualifying surviving
separate return. Enter your spouse’s from your spouse for the last 6 months
spouse. If you don’t enter the name, it
name in the entry space. Be sure to enter of 2025 and you meet the other rules un-
will take us longer to process your re-
your spouse’s SSN or ITIN in the space der Married persons who live apart, lat-
turn.
for spouse’s SSN on Form 1040 or er.
1040-SR. If your spouse doesn’t have • You are married and your spouse Qualifying child. To find out if some-
and isn’t required to have an SSN or was a nonresident alien at any time dur- one is your qualifying child, see Step 1
ITIN, enter “NRA” in the entry space. ing the year and the election to treat the under Who Qualifies as Your Dependent,
alien spouse as a resident alien is not later.
For electronic filing, enter the spou- made. See Nonresident aliens and du-
se’s name or “NRA” if the spouse al-status aliens, earlier. Dependent. To find out if someone is
doesn’t have an SSN or ITIN in the en- Check the “Head of household” box on- your dependent, see Who Qualifies as
try space. ly if you are unmarried (or considered Your Dependent, later.
If you are married and file a separate unmarried) and either Test 1 or Test 2 The dependents you claim are
return, you generally report only your applies. TIP those you list by name and SSN
own income, deductions, and credits. Test 1. You paid over half the cost of in the Dependents section on
Generally, you are responsible only for keeping up a home that was the main Form 1040 or 1040-SR.
the tax on your own income. Different home for all of 2025 of your parent
Exception to time lived with you.
rules apply to people in community whom you can claim as a dependent, ex-
Temporary absences by you or the other
property states; see Pub. 555. cept under a multiple support agreement
person for special circumstances, such
(see Who Qualifies as Your Dependent,
However, you will usually pay more as school, vacation, business, medical
later). Your parent didn’t have to live
tax than if you use another filing status care, military service, or detention in a
with you.
for which you qualify. Also, if you file a
14 Need more information or forms? Visit IRS.gov.
juvenile facility, count as time lived in Foster child. A foster child is any The dependents you claim are
the home. Also see Kidnapped child, lat- child placed with you by an authorized TIP those you list by name and SSN
er, under Who Qualifies as Your De- placement agency or by judgment, de- in the Dependents section on
pendent, if applicable. cree, or other order of any court of com- Form 1040 or 1040-SR.
If the person for whom you kept up a petent jurisdiction.
Exception to time lived with you.
home was born or died in 2025, you still Qualifying Surviving Temporary absences by you or the child
may be able to file as head of household.
If the person is your qualifying child, the Spouse for special circumstances, such as
school, vacation, business, medical care,
child must have lived with you for more You can check the “Qualifying surviving
military service, or detention in a juve-
than half the part of the year the child spouse” box in the Filing Status section
nile facility, count as time lived in the
was alive. If the person is anyone else, on page 1 of Form 1040 or 1040-SR and
home. Also see Kidnapped child, later,
see Pub. 501. Similarly, if you adopted use joint return tax rates for 2025 if all
under Who Qualifies as Your Dependent,
the person for whom you kept up a of the following apply.
if applicable.
home in 2025, the person was lawfully 1. Your spouse died in 2023 or 2024
placed with you for legal adoption by A child is considered to have lived
and you didn’t remarry before the end of
you in 2025, or the person was an eligi- with you for all of 2025 if the child was
2025.
ble foster child placed with you during born or died in 2025 and your home was
2. You have a child or stepchild (not the child’s home for the entire time the
2025, the person is considered to have
a foster child) whom you can claim as a child was alive. Similarly, if you adop-
lived with you for more than half of
dependent or could claim as a dependent ted the child in 2025, or the child was
2025 if your main home was this per-
except that, for 2025: lawfully placed with you for legal adop-
son’s main home for more than half the
time since the person was adopted or a. The child had gross income of tion by you in 2025, the child is consid-
placed with you in 2025. $5,200 or more, ered to have lived with you for all of
b. The child filed a joint return, or 2025 if your main home was this child’s
Keeping up a home. To find out what
main home for the entire time since the
is included in the cost of keeping up a c. You could be claimed as a de-
child was adopted or placed with you in
home, see Pub. 501. pendent on someone else’s return.
2025.
Married persons who live apart. Even If the child isn’t claimed as your de- Keeping up a home. To find out what
if you weren’t divorced or legally sepa- pendent, enter the child’s name in the is included in the cost of keeping up a
rated at the end of 2025, you are consid- entry space. If you don’t enter the name, home, see Pub. 501.
ered unmarried if all of the following it will take us longer to process your re-
apply. turn. Digital Assets
• You lived apart from your spouse 3. This child lived in your home for Digital assets are any digital representa-
for the last 6 months of 2025. Tempora- all of 2025. If the child didn’t live with tions of value that are recorded on a
ry absences for special circumstances, you for the required time, see Exception cryptographically secured distributed
such as for business, medical care, to time lived with you, later. ledger or any similar technology. For ex-
school, or military service, count as time ample, digital assets include non-fungi-
4. You paid over half the cost of
lived in the home. ble tokens (NFTs) and virtual currencies,
keeping up your home.
• You file a separate return from 5. You could have filed a joint re-
such as cryptocurrencies and stable-
your spouse. coins. If a particular asset has the char-
turn with your spouse the year your
• You paid over half the cost of spouse died, even if you didn’t actually
acteristics of a digital asset, it will be
keeping up your home for 2025. treated as a digital asset for federal in-
do so.
• Your home was the main home of come tax purposes.
your child, stepchild, or foster child for If your spouse died in 2025, you can't Check the “Yes” box next to the
more than half of 2025 (if half or less, file as qualifying surviving spouse. In- question on digital assets on page 1 of
see Exception to time lived with you, stead, see the instructions for Married Form 1040 or 1040-SR if at any time
earlier). Filing Jointly, earlier. during 2025, you (a) received (as a re-
• You can claim this child as your Adopted child. An adopted child is al- ward, award, or payment for property or
dependent or could claim the child ex- ways treated as your own child. An services); or (b) sold, exchanged, or oth-
cept that the child’s other parent can adopted child includes a child lawfully erwise disposed of a digital asset (or any
claim the child under the rule for Chil- placed with you for legal adoption. financial interest in any digital asset).
dren of divorced or separated parents
under Who Qualifies as Your Dependent, Dependent. To find out if someone is For example, check “Yes” if at any
later. your dependent, see Who Qualifies as time during 2025, you:
Your Dependent, later. • Received digital assets as payment
Adopted child. An adopted child is for property or services provided;
always treated as your own child. An
adopted child includes a child lawfully
• Received digital assets as a result
of a reward or award;
placed with you for legal adoption.
Need more information or forms? Visit IRS.gov. 15
• Received new digital assets as a through the use of electronic platforms example, W-2 wages on Form 1040 or
result of mining, staking, and similar ac- such as PayPal and Venmo. 1040-SR, line 1a, or inventory or serv-
tivities; ices on Schedule C).
• Received digital assets as a result If you used a broker to effect the sale
If you received ordinary income in
of a hard fork; of a digital asset, your broker should
connection with digital assets that isn’t
• Disposed of digital assets in ex- send you Form 1099-DA. You must an-
reported elsewhere on your return, see
change for property or services; swer the digital asset question on Form
the instructions for Schedule 1, line 8v.
• Disposed of a digital asset in ex- 1040 whether or not you received a
If you disposed of any digital asset by
change or trade for another digital asset; Form 1099-DA.
gift, you may be required to file Form
• Sold a digital asset; or Do not leave the question un- 709. See Who Must File and Transfers
• Otherwise disposed of any other fi- ! answered. You must answer Subject to the Gift Tax in the Instructions
nancial interest in a digital asset. CAUTION “Yes” or “No” by checking the
for Form 709 for more information.
You have a financial interest in a dig- appropriate box. For more information,
ital asset if you are the owner of record go to IRS.gov/VirtualCurrencyFAQs.
Dependents
of a digital asset, or have an ownership
stake in an account that holds one or
How To Report Digital Asset
more digital assets, including the rights
and obligations to acquire a financial in- Transactions Use the Dependents section to list your
dependents. The flowchart and instruc-
terest, or you own a wallet that holds If, in 2025, you disposed of any digital
tions in Who Qualifies as Your Depend-
digital assets. asset, which you held as a capital asset,
ent will help you determine who you
The following actions or transactions through a sale, trade, exchange, pay-
should list in this section. The informa-
in 2025, alone, generally don’t require ment, or other transfer, check “Yes” and
tion provided in rows (5), (6), and (7),
you to check “Yes.” use Form 8949 to calculate your capital
and the question below row (7) in the
• Holding a digital asset in a wallet gain or loss and report that gain or loss
Dependents section, will help the IRS
or account; on Schedule D.
determine your eligibility for certain tax
• Transferring a digital asset from If you received any digital asset as benefits, including the child tax credit,
one wallet or account you own or con- compensation for services or disposed of the credit for other dependents, and the
trol to another wallet or account that you any digital asset that you held for sale to earned income credit. For more informa-
own or control; or customers in a trade or business, you tion, see Who Qualifies as Your Depend-
• Purchasing digital assets using must report the income as you would re- ent and the instructions for line 27a.
U.S. or other real currency, including port other income of the same type (for
16 Need more information or forms? Visit IRS.gov.
Who Qualifies as Your
Dependent
Step 1 Do You Have a Qualifying
Child?
Dependents, Qualifying Child for Child Tax
Credit, and Credit for Other Dependents A qualifying child is your...
Follow the steps in the following flowchart to find out if a per- Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
son qualifies as your dependent and to find out if your depend- brother, half sister, or a descendant of any of them (for example, your grandchild,
ent qualifies you to take the child tax credit or the credit for oth- niece, or nephew)
er dependents. If you have more than four dependents, check
the box under Dependents on page 1 of Form 1040 or 1040-SR
AND
and include a statement showing the information requested in
the Dependents section.
was ...
The dependents you claim are those you list by name
Under age 19 at the end of 2025 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 2025, a full-time student (defined later), and younger
ber, later. If you want to claim the child tax credit, you must than you (or your spouse if filing jointly). If the child is a full-time student, check
the “Full-time student” box on row (6) of the Dependents section on page 1 of
have a valid SSN, which means it must be valid for employment Form 1040 or 1040-SR
and issued before the due date of your return (including exten-
or
sions). If you are filing a joint return, only one spouse is re- Any age and permanently and totally disabled (defined later). If the child is
quired to have a valid SSN to be eligible for the CTC and permanently and totally disabled, check the “Permanently and totally disabled”
ACTC. The other spouse must have either an SSN or ITIN, and box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR.
it must have been issued on or before the due date of the return
(including extensions). If you want to claim the credit for other AND
dependents, you, and your spouse if filing jointly, must have ei-
ther an SSN or ITIN issued on or before the due date of your
2025 return (including extensions). Who didn't provide over half of their own support for 2025 (see Pub. 501)
AND
Who isn't filing a joint return for 2025
or is filing a joint return for 2025 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 2025. If the child didn’t live with you
for the required time, see Exception to time lived with you, later. If the child lived
with you for more than half of 2025, check the “Yes” box (box (a)) on row (5) of
the Dependents section on page 1 of Form 1040 or 1040-SR.
If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing jointly) for 2025, 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
Step 2 Is Your Qualifying Child Your 2. Was the child a U.S. citizen, U.S. national, or U.S. resident
Dependent? alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
1. Was the child a U.S. citizen, U.S. national, U.S. resident Yes. Continue No. STOP
alien, or a resident of Canada or Mexico? (See Pub. 519 for 䊲
the definition of a U.S. national or U.S. resident alien. If the You can’t claim the child
child was adopted, see Exception to citizen test, later.) tax credit or the credit for
Yes. Continue No. STOP other dependents for this
䊲 child.
You can’t claim this child
as a dependent.
3. Was the child under age 17 at the end of 2025?
Yes. Continue No. You can claim the
2. Was the child married? 䊲 credit for other
Yes. See Married No. Continue dependents for this child.
person, later. 䊲 Check the “Credit for
other dependents” box on
row (7) of the
3. Are you filing a joint return for 2025? Dependents section on
page 1 of Form 1040 or
Yes. You can claim this No. Continue 1040-SR for this person.
child as a dependent. 䊲
Complete rows (1)
through (4), (5)(a), and 4. Did you, or your spouse if filing a joint return, and this
(6) of the Dependents child have SSNs valid for employment and issued before the
section on page 1 of due date of your 2025 return (including extensions)? (See
Form 1040 or 1040-SR Social Security Number, later.)
for this child. Then, go
to Step 3. Yes. You can claim the No. Go to Step 5.
child tax credit for this
person. Check the
4. Could you be claimed as a dependent on someone else’s “Child tax credit” box
2025 tax return? (If the person who could claim you on their on row (7) of the
2025 tax return is not required to file, and isn’t filing a 2025 Dependents section on
tax return or is filing a 2025 return only to claim a refund of page 1 of Form 1040 or
withheld income tax or estimated tax paid, check “No.”) 1040-SR for this
person.
Yes. STOP No. You can claim this
child as a dependent.
You can't claim any Complete rows (1)
dependents. Complete through (4), (5)(a), and
the rest of Form 1040 or (6) of the Dependents
1040-SR and any section on page 1 of
applicable schedules. Form 1040 or 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
䊲
You can’t claim the child
tax credit or the credit for
other dependents for this
child.
18 Need more information or forms? Visit IRS.gov.
Step 4 Is Your Qualifying Relative 3. Was your qualifying relative married?
Your Dependent? Yes. See Married No. Continue
person, later. 䊲
A qualifying relative is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for 4. Are you filing a joint return for 2025?
example, your grandchild)
Yes. You can claim No. Continue
or
this person as a 䊲
Brother, sister, half brother, half sister, or a son or daughter of any of them (for dependent. Complete
example, your niece or nephew) rows (1) through (4), (5)
or (a), and (6) of the
Dependents section on
Father, mother, or an ancestor or sibling of either of them (for example, your page 1 of Form 1040 or
grandmother, grandfather, aunt, or uncle) 1040-SR. Then, go to
Step 5.
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law 5. Could you be claimed as a dependent on someone else’s
2025 tax return? (If the person who could claim you on their
or 2025 tax return is not required to file, and isn’t filing a 2025
Any other person (other than your spouse) who lived with you all year as a
tax return or is filing a 2025 return only to claim a refund of
member of your household if your relationship didn’t violate local law. If the
withheld income tax or estimated tax paid, check “No.”)
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 rows (1)
AND dependents. Complete through (4), (5)(a), and
the rest of Form 1040 or (6) of the Dependents
1040-SR and any section on page 1 of
applicable schedules. Form 1040 or 1040-SR.
Who wasn’t a qualifying child (see Step 1) of any taxpayer for 2025. For this Then, go to Step 5.
purpose, a person isn’t a taxpayer if the person isn’t required to file a U.S. income
Step 5 Does Your Qualifying Relative
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.
AND
Qualify You for the Credit for
Other Dependents?
Who had gross income of less than $5,200 in 2025. If the person was permanently
1. Did you, and your spouse if filing a joint return, have either
and totally disabled, see Exception to gross income test, later.
an SSN or ITIN issued on or before the due date of your
2025 return (including extensions)? (Answer “Yes” if you
are applying for an ITIN on or before the return due date
AND (including extensions).)
Yes. Continue No. STOP
䊲
For whom you provided over half of the person’s support in 2025. But see You can’t claim the
Children of divorced or separated parents, Multiple support agreements, and credit for other
Kidnapped child, later. dependents.
2. Did your qualifying relative have an SSN, ITIN, or ATIN
issued on or before the due date of your 2025 return
1. Does any person meet the conditions to be your qualifying (including extensions)? (Answer “Yes” if you are applying
relative? for an ITIN or ATIN for the qualifying relative on or before
the return due date (including extensions).)
Yes. Continue No. STOP
䊲 Yes. Continue No. STOP
䊲
You can’t claim the
2. Was your qualifying relative a U.S. citizen, U.S. national, credit for other
U.S. resident alien, or a resident of Canada or Mexico? (See dependents for this
Pub. 519 for the definition of a U.S. national or U.S. qualifying relative.
resident alien. If your qualifying relative was adopted, see
Exception to citizen test, later.) 3. Was your qualifying relative a U.S. citizen, U.S. national, or
Yes. Continue No. STOP U.S. resident alien? (See Pub. 519 for the definition of a
䊲
You can’t claim this
person as a dependent.
Need more information or forms? Visit IRS.gov. 19
U.S. national or a U.S. resident alien. If your qualifying hold filing status, the credit for child and dependent care expen-
relative was adopted, see Exception to citizen test, later.) ses, the exclusion for dependent care benefits, or the earned in-
Yes. You can claim the No. STOP come credit. The custodial parent or another taxpayer, if eligi-
credit for other ble, can claim the child for the earned income credit and these
dependents for this You can’t claim the
credit for other other benefits. See Pub. 501 for details.
dependent. Check the
“Credit for other dependents for this Custodial and noncustodial parents. The custodial parent is
dependents” box on row qualifying relative.
the parent with whom the child lived for the greater number of
(7) of the Dependents
section on page 1 of nights in 2025. The noncustodial parent is the other parent. If
Form 1040 or 1040-SR the child was with each parent for an equal number of nights,
for this person. the custodial parent is the parent with the higher adjusted gross
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,
and other details.
Adopted child. An adopted child is always treated as your own
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.
1. The noncustodial parent can claim the child as a depend-
Adoption taxpayer identification numbers (ATINs). If you
ent without regard to any condition, such as payment of support.
have a dependent who was placed with you for legal adoption
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
The noncustodial parent must include all of the following pa-
for an ITIN instead using Form W-7.
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)
through (3) above.
child’s noncustodial parent (defined later) if all of the following
conditions apply. • Signature page with the other parent’s signature and date
of agreement.
1. The parents are divorced, legally separated, separated un-
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 2025 (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
2025 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 2025. which is to release the custodial parent’s claim to certain tax
benefits for a child, and the noncustodial parent must include a
4. Either of the following applies.
copy with their return. The form or statement must release the
a. The custodial parent signs Form 8332 or a substantially custodial parent’s claim to the child without any conditions. For
similar statement that they won’t claim the child as a dependent example, the release must not depend on the noncustodial pa-
for 2025, and the noncustodial parent includes a copy of the rent paying support.
form or statement with their return. If the divorce decree or sep-
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 3.
child during 2025. 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 credit 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.
20 Need more information or forms? Visit IRS.gov.
Exception to time lived with you. Temporary absences by you with you all year as a member of your household) but you and
or the other person for special circumstances, such as school, another person(s) provided more than half of your relative’s
vacation, business, medical care, military service, or detention support, special rules may apply that would treat you as having
in a juvenile facility, count as time the person lived with you. provided over half of the support. For details, see Pub. 501.
Also see Children of divorced or separated parents, earlier, or Permanently and totally disabled. A person is permanently
Kidnapped child, later. and totally disabled if, at any time in 2025, the person can’t en-
If the person meets all other requirements to be your qualify- gage in any substantial gainful activity because of a physical or
ing child but was born or died in 2025, the person is considered mental condition and a doctor has determined that this condition
to have lived with you for more than half of 2025 if your home has lasted or can be expected to last continuously for at least a
was this person’s home for more than half the time the person year or can be expected to lead to death.
was alive in 2025. If the person meets all other requirements to Public assistance payments. If you received payments under
be your qualifying child but you adopted the person in 2025, the the Temporary Assistance for Needy Families (TANF) program
person was lawfully placed with you for legal adoption by you or other public assistance program and you used the money to
in 2025, or if the person was an eligible foster child placed with support another person, see Pub. 501.
you during 2025, the person is considered to have lived with
you for more than half of 2025 if your main home was this per- Qualifying child of more than one person. Even if a child
son’s main home for more than half the time since the person meets the conditions to be the qualifying child of more than one
was adopted or placed with you in 2025. person, only one person can claim the child as a qualifying child
Any other person is considered to have lived with you for all for all of the following tax benefits, unless the special rule for
of 2025 if the person was born or died in 2025 and your home Children of divorced or separated parents, described earlier, ap-
was this person’s home for the entire time the person was alive plies.
in 2025, or if you adopted the person in 2025, the person was 1. Child tax credit and credit for other dependents (line 19)
lawfully placed with you for legal adoption by you in 2025, or and additional child tax credit (line 28).
the person was an eligible foster child placed with you during 2. Head of household filing status.
2025 and your main home was the person’s main home for the 3. Credit for child and dependent care expenses (Schedule
entire time since the person was adopted or placed with you in 3, line 2).
2025.
4. Exclusion for dependent care benefits (Form 2441, Part
Foster child. A foster child is any child placed with you by an III).
authorized placement agency or by judgment, decree, or other 5. Earned income credit (line 27a).
order of any court of competent jurisdiction.
No other person can take any of the five tax benefits just listed
Full-time student. A full-time student is a child who during based on the qualifying child. If you and any other person can
any part of 5 calendar months of 2025 was enrolled as a claim the child as a qualifying child, the following rules apply.
full-time student at a school or took a full-time, on-farm training For purposes of these rules, the term “parent” means a biologi-
course given by a school or a state, county, or local government cal or adoptive parent of an individual. It doesn’t include a step-
agency. A school includes a technical, trade, or mechanical parent or foster parent unless that person has adopted the indi-
school. It doesn’t include an on-the-job training course, corre- vidual.
spondence school, or school offering courses only through the • If only one of the persons is the child’s parent, the child is
Internet. 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
ment authorities to have been kidnapped by someone who isn’t child as a qualifying child, the child is treated as the qualifying
a family member, you may be able to take the child into account child of the parents.
in determining your eligibility for head of household or qualify- • If the parents don’t file a joint return together but both pa-
ing surviving spouse filing status, the child tax credit, the credit rents claim the child as a qualifying child, the IRS will treat the
for other dependents, and the earned income credit (EIC). For child as the qualifying child of the parent with whom the child
details, see Pub. 501 (Pub. 596 for the EIC). lived for the longer period of time in 2025. If the child lived
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 2025.
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 2025.
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 2025, 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
Need more information or forms? Visit IRS.gov. 21
Example. Your child meets the conditions to be a qualifying ceived the SSN, the SSN is valid for employment. If “Not Valid
child for both you and your parent. Your child doesn’t meet the for Employment” is printed on your child’s social security card
conditions to be a qualifying child of any other person, includ- and your child’s immigration status has changed so that your
ing your child’s other parent. Under the rules just described, you child is now a U.S. citizen or permanent resident, ask the SSA
can claim your child as a qualifying child for all of the five tax for a new social security card without the legend. However, if
benefits just listed for which you otherwise qualify. Your parent “Valid for Work Only With DHS Authorization” is printed on
can’t claim any of those five tax benefits based on your child. your child’s social security card, your child has the required
However, if your parent’s AGI is higher than yours and you do SSN only as long as the DHS authorization is valid.
not claim your child as a qualifying child, your child is the qual- If your dependent child was born and died in 2025 and you
ifying child of your parent. do not have an SSN for the child, enter “Died” on row (3) of the
For more details and examples, see Pub. 501. Dependents section and include a copy of the child’s birth cer-
If you will be claiming the child as a qualifying child, go to tificate, death certificate, or hospital records. The document
Step 2. Otherwise, stop; you can’t claim any benefits based on must show the child was born alive.
this child. If you didn’t have an SSN that is valid for employment and
issued before the due date of your 2025 return (including exten-
Social security number. You must enter each dependent’s so- sions), you can’t claim the child tax credit on your original or
cial security number (SSN). Be sure the name and SSN entered amended 2025 return. To claim the credit on a joint return, you
agree with the dependent’s social security card. Otherwise, at or your spouse must have an SSN that is valid for employment
the time we process your return, we may reduce or disallow any and issued before the due date of your 2025 return (including
tax benefits (such as the child tax credit) based on that depend- extensions). The other spouse must have either an SSN or ITIN,
ent. If the name or SSN on the dependent’s social security card and it must have been issued on or before the due date of the
isn’t correct or you need to get an SSN for your dependent, con- return (including extensions). If you, or your spouse if filing
tact the Social Security Administration (SSA). See Social Se- jointly, didn’t have either an SSN or ITIN issued on or before
curity Number (SSN), earlier. If your dependent won’t have a the due date of your 2025 return (including extensions), you
number by the date your return is due, see What if You Can’t can’t claim the credit for other dependents on your original or
File on Time? earlier. amended return.
For the child tax credit, your child must have a valid SSN. A If you apply for an ITIN on or before the due date of your
valid SSN is one that is valid for employment and that is issued 2025 return (including extensions) and the IRS issues you an
by the SSA before the due date of your 2025 return (including ITIN as a result of the application, the IRS will consider your
extensions). If your child was a U.S. citizen when the child re- ITIN as issued on or before the due date of your return.
22 Need more information or forms? Visit IRS.gov.
Foreign financial assets. If you had what is separate income. For details, see
Income foreign financial assets in 2025, you Form 8958 and Pub. 555.
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 or California must generally report half
by law. For details, see the following in-
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 Dollars
• Earnings from services you per-
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
You must report unearned income, such If you are entering amounts that in-
only exception is for purposes of figur-
as interest, dividends, and pensions, clude cents, make sure to include the
ing your self-employment tax. For that
from sources outside the United States decimal point. There is no cents column
purpose, you must take into account all
unless exempt by law or a tax treaty. on the form.
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
outside the United States.
fore and after the beginning of the case.
Also, you (or the trustee if one is ap-
! 1040-SR are the same. Referen-
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-
come tax reported to you on Form W-2.
Pub. 54 and Form 2555.
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-
clude a statement that indicates you filed W-2, Box 1
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-
tributed income.
2006-40 I.R.B. 596, available at ! were an inmate in a penal insti-
CAUTION tution, report these amounts on
IRS.gov/irb/
Report distributions from foreign Schedule 1, line 8u. Do not report these
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.
Need more information or forms? Visit IRS.gov. 23
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 1f
CAUTION red compensation plan or a waiver payments that were not reported
nongovernmental section 457 plan and on Form(s) W-2, or not reported in
Employer-Provided
it was reported in box 1 of Form W-2, box 1 of Form(s) W-2, if you choose to Adoption Benefits From
do not include this amount on Form include nontaxable payments in earned Form 8839, Line 31
1040, line 1a. This amount is reported income for purposes of claiming a credit
Enter the total of your employer-provi-
on Schedule 1, line 8t. or other tax benefit. If you and your
ded adoption benefits from Form 8839,
spouse both received nontaxable Medic-
line 31. Employer-provided adoption
aid waiver payments during the year,
Line 1b you and your spouse can make different
benefits should be shown in box 12 of
your Form(s) W-2 with code T. But see
choices about including payments in
Household Employee earned income. See the instructions for
the Instructions for Form 8839 to find
Wages Not Reported on Schedule 1, line 8s.
out if you can exclude part or all of the
benefits. You may also be able to ex-
Form(s) W-2 If you are a sole proprietor in a busi- clude amounts if you adopted a child
Enter the total of your wages received as ness of providing home care services, with special needs and the adoption be-
a household employee that was not re- see the Schedule C instructions for how came final in 2025.
ported on Form(s) W-2. An employer to report these amounts. If you do not
isn’t required to provide a Form W-2 to have a separate trade or business of pro- Line 1g
you if they paid you wages of less than viding these services, enter on Form
$2,800 in 2025. For information on em- 1040, line 1d, your Medicaid waiver Wages From Form 8919,
ployment taxes for household employ- payments reported on Form 1099-MISC Line 6
ees, see Tax Topic 756. or Form 1099-NEC. Also, enter your
nontaxable Medicaid waiver payments Enter the total of your wages from Form
Line 1c on Schedule 1, line 8s. 8919, line 6.
Tip Income Not Reported on
Your nontaxable
TIP waiver payments may have
Medicaid
Line 1h
Line 1a been reported to you on Other Earned Income
Enter the total of your tip income that Form(s) W-2, box 12, with Code II.
was not reported on Form 1040, line 1a. If you received scholarship or
This should include any tip income you If you received nontaxable TIP fellowship grants that were not
didn’t report to your employer and any ! Medicaid waiver payments, and
CAUTION box 1 of your Form(s) W-2 is
reported to you on Form W-2,
report these amounts on Schedule 1,
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that blank or has zeros, and you are choos- line 8r. See the instructions for Schedule
your unreported tips are less than the ing not to include nontaxable payments 1, line 8r.
amount in box 8. Allocated tips aren’t in earned income for purposes of claim-
ing a credit, do not attach any of these The following types of income must
included as income in box 1. See Pub. be included in the total on line 1h.
531 for more details. Also, include the Form(s) W-2 to your return.
value of any noncash tips you received,
• Strike or lockout benefits (other
than bona fide gifts).
such as tickets, passes, or other items of
value. Although you don’t report these
Line 1e • Excess elective deferrals. The
amount deferred should be shown in
noncash tips to your employer, you must Taxable Dependent Care box 12 of your Form W-2, and the “Re-
report them on line 1c.
Benefits From Form 2441, tirement plan” box in box 13 should be
checked. If the total amount you (or
You may owe social security Line 26
! and Medicare or railroad re-
CAUTION tirement (RRTA) tax on unre- Enter the total of your taxable dependent
your spouse if filing jointly) deferred for
2025 under all plans was more than
ported tips. See the instructions for care benefits from Form 2441, line 26. $23,500 (excluding catch-up contribu-
Schedule 2, line 5. Dependent care benefits should be tions, as explained later), include the ex-
shown in box 10 of your Form(s) W-2. cess on line 1h. This limit is generally
But first complete Form 2441 to see if (a) $16,500 if you have only SIMPLE
Line 1d you can exclude part or all of the bene- plans, and (b) $26,500 for section 403(b)
fits. plans if you qualify for the 15-year rule
Medicaid Waiver Payments in Pub. 571. Although designated Roth
Not Reported on Form(s) contributions are subject to this limit,
W-2, Box 1 don’t include the excess attributable to
such contributions on line 1h. They are
Enter your taxable Medicaid waiver already included as income in box 1 of
payments that were not reported on your Form W-2.
24 Need more information or forms? Visit IRS.gov.
• A higher limit of $17,600 may Were You a Statutory
Also include on line 2a any ex-
apply to participants in certain SIMPLE empt-interest dividends from a mutual
plans. A higher limit may also apply to Employee? fund or other regulated investment com-
participants in section 457(b) deferred pany. This amount should be shown in
If you were a statutory employee, the
compensation plans for the 3 years box 12 of Form 1099-DIV.
“Statutory employee” box in box 13 of
before retirement age. Contact your plan
your Form W-2 should be checked. Stat- Don’t include interest earned on your
administrator for more information.
utory employees include full-time life IRA, health savings account, Archer or
• If you were age 50 or older at the insurance salespeople and certain agent Medicare Advantage MSA, or Coverdell
end of 2025, your employer may have
or commission drivers, certain traveling education savings account.
allowed an additional deferral (catch-up
salespeople, and certain homeworkers.
contributions) of up to $7,500 Don’t include any amounts re-
Statutory employees report the amount
(generally, $3,500 for section 401(k)(11)
and SIMPLE plans). If you were age 60
shown in box 1 of Form W-2 on a ! lated to the forgiveness of PPP
CAUTION Loans on this line.
Schedule C along with any related busi-
to 63 at the end of 2025, your employer
ness expenses.
may have allowed a catch-up
contribution of up to $11,250 ($5,250 Line 2b
for section 401(k)(11) and SIMPLE Missing or Incorrect
Taxable Interest
plans). This additional deferral amount Form W-2?
isn’t subject to the overall limit on Each payer should send you a Form
Your employer is required to provide or 1099-INT or Form 1099-OID. Enter
elective deferrals.
send Form W-2 to you no later than
• A catch-up contribution limit of February 2, 2026. If you don’t receive it
your total taxable interest income on
$3,850 may apply to certain participants line 2b. But you must fill in and attach
by early February, use Tax Topic 154 to Schedule B if the total is over $1,500 or
in certain SIMPLE plans. Contact your
find out what to do. Even if you don’t any of the other conditions listed at the
plan administrator for more information.
get a Form W-2, you must still report beginning of the Schedule B instructions
You can’t deduct the amount your earnings. If you lose your Form applies to you.
! deferred. It isn’t included as in-
CAUTION come in box 1 of your Form
W-2 or it is incorrect, ask your employer
for a new one. For more details about reporting taxa-
W-2. ble interest, including original issue dis-
• Disability pensions shown on Line 2a count or market discount on debt instru-
Form 1099-R if you haven’t reached the ments and adjustments for amortizable
minimum retirement age set by your Tax-Exempt Interest bond premium or acquisition premium,
employer. But see Insurance Premiums If you received any tax-exempt interest see Pub. 550.
for Retired Public Safety Officers in the (including any tax-exempt original issue Interest credited in 2025 on deposits
instructions for lines 5a and 5b. discount (OID)), such as from municipal that you couldn’t withdraw because of
Disability pensions received after you bonds, each payer should send you a the bankruptcy or insolvency of the fi-
reach minimum retirement age and other Form 1099-INT or a Form 1099-OID. In nancial institution may not have to be
payments shown on Form 1099-R (other general, your tax-exempt stated interest included in your 2025 income. For de-
than payments from an IRA) are should be shown in box 8 of Form tails, see Pub. 550.
reported on lines 5a and 5b. Payments 1099-INT or, for a tax-exempt OID
from an IRA are reported on lines 4a bond, in box 2 of Form 1099-OID, and If you get a 2025 Form
and 4b. your tax-exempt OID should be shown TIP 1099-INT for U.S. savings bond
• Corrective distributions from a in box 11 of Form 1099-OID. Enter the interest that includes amounts
retirement plan shown on Form 1099-R total on line 2a. However, if you ac- you reported before 2025, see Pub. 550.
of excess elective deferrals and excess quired a tax-exempt bond at a premium,
contributions (plus earnings). But don’t
include distributions from an IRA on
only report the net amount of tax-ex-
empt interest on line 2a (that is, the ex-
Line 3a
line 1h. Instead, report distributions cess of the tax-exempt interest received Qualified Dividends
from an IRA on lines 4a and 4b. during the year over the amortized bond
Enter your total qualified dividends on
premium for the year). Also, if you ac-
line 3a. Qualified dividends are also in-
Line 1i quired a tax-exempt OID bond at an ac-
cluded in the ordinary dividend total re-
quisition premium, only report the net
quired to be shown on line 3b. Qualified
Nontaxable Combat Pay amount of tax-exempt OID on line 2a
dividends are eligible for a lower tax
Election (that is, the excess of tax-exempt OID
rate than other ordinary income. Gener-
for the year over the amortized acquisi-
If you elect to include your nontaxable ally, these dividends are shown in
tion premium for the year). See Pub. 550
combat pay in your earned income when box 1b of Form(s) 1099-DIV. If you are
for more information about OID, bond
figuring the EIC, enter the amount on including your child’s qualified divi-
premium, and acquisition premium.
line 1i. See the instructions for line 27a. dends in the total on line 3a, check box 1
on line 3c. For more information, see the
Need more information or forms? Visit IRS.gov. 25
Instructions for Form 8814. See Pub. Example 1. You bought 5,000 shares idends on line 3b. This amount should
550 for the definition of qualified divi- of XYZ Corp. common stock on July 8. be shown in box 1a of Form(s)
dends if you received dividends not re- XYZ Corp. paid a cash dividend of 10 1099-DIV. If you are including your
ported on Form 1099-DIV. cents per share. The ex-dividend date child’s ordinary dividends in the total on
Exception. Some dividends may be re- was July 16. Your Form 1099-DIV from line 3b, check box 2 on line 3c. For
ported as qualified dividends in box 1b XYZ Corp. shows $500 in box 1a (ordi- more information, see the Instructions
of Form 1099-DIV but aren’t qualified nary dividends) and in box 1b (qualified for Form 8814.
dividends. These include the following. dividends). However, you sold the 5,000
You must fill in and attach Sched-
• Dividends you received as a nomi- shares on August 11. You held your
shares of XYZ Corp. for only 34 days of
ule B if the total is over $1,500 or you
nee. See the Schedule B instructions. received, as a nominee, ordinary divi-
• Dividends you received on any the 121-day period (from July 9 through
August 11). The 121-day period began
dends that actually belong to someone
share of stock that you held for less than else.
61 days during the 121-day period that on May 17 (60 days before the ex-divi-
began 60 days before the ex-dividend dend date) and ended on September 14.
You have no qualified dividends from Nondividend Distributions
date. The ex-dividend date is the first
date following the declaration of a divi- XYZ Corp. because you held the XYZ Some distributions are a return of your
dend on which the purchaser of a stock stock for less than 61 days. cost (or other basis). They won’t be
isn’t entitled to receive the next dividend Example 2. The facts are the same as taxed until you recover your cost (or
payment. When counting the number of in Example 1 except that you bought the other basis). You must reduce your cost
days you held the stock, include the day stock on July 15 (the day before the (or other basis) by these distributions.
you disposed of the stock but not the day ex-dividend date), and you sold the After you get back all of your cost (or
you acquired it. See the examples that stock on September 16. You held the other basis), you must report these dis-
follow. Also, when counting the number stock for 63 days (from July 16 through tributions as capital gains on Form 8949.
of days you held the stock, you can’t September 16). The $500 of qualified For details, see Pub. 550.
count certain days during which your dividends shown in box 1b of Form Dividends on insurance poli-
risk of loss was diminished. See Pub. 1099-DIV are all qualified dividends be- TIP cies are a partial return of the
550 for more details. cause you held the stock for 61 days of premiums you paid. Don’t re-
• Dividends attributable to periods the 121-day period (from July 16 port them as dividends. Include them in
totaling more than 366 days that you re- through September 14). income on Schedule 1, line 8z, only if
ceived on any share of preferred stock they exceed the total of all net premiums
Example 3. You bought 10,000
held for less than 91 days during the you paid for the contract.
shares of ABC Mutual Fund common
181-day period that began 90 days be- stock on July 8. ABC Mutual Fund paid
fore the ex-dividend date. When count- If you are including your
a cash dividend of 10 cents a share. The
ing the number of days you held the TIP child’s dividends on either
ex-dividend date was July 16. The ABC
stock, you can’t count certain days dur- line 3a or 3b, check the appli-
Mutual Fund advises you that the part of
ing which your risk of loss was dimin- cable box on line 3c.
the dividend eligible to be treated as
ished. See Pub. 550 for more details. qualified dividends equals 2 cents a
Preferred dividends attributable to peri-
ods totaling less than 367 days are sub-
share. Your Form 1099-DIV from ABC Lines 4a, 4b, and 4c
Mutual Fund shows total ordinary divi-
ject to the 61-day holding period rule
just described.
dends of $1,000 and qualified dividends Lines 4a and 4b
• Dividends on any share of stock to
of $200. However, you sold the 10,000 IRA Distributions
shares on August 11. You have no quali-
the extent that you are under an obliga- You should receive a Form 1099-R
fied dividends from ABC Mutual Fund
tion (including a short sale) to make re- showing the total amount of any distri-
because you held the ABC Mutual Fund
lated payments with respect to positions bution from your IRA before income tax
stock for less than 61 days.
in substantially similar or related proper- or other deductions were withheld. This
ty. Use the Qualified Dividends amount should be shown in box 1 of
• Payments in lieu of dividends, but TIP and Capital Gain Tax Work- Form 1099-R. Unless otherwise noted in
only if you know or have reason to sheet or the Schedule D Tax the line 4a and 4b instructions, an IRA
know that the payments aren’t qualified Worksheet, whichever applies, to figure includes a traditional IRA (which in-
dividends. your tax. See the instructions for line 16 cludes a traditional IRA that receives
• Dividends from a corporation that for details. contributions from a simplified employ-
first became a surrogate foreign corpora- ee pension (SEP) arrangement), Roth
tion after December 22, 2017, other than
a foreign corporation that is treated as a Line 3b IRA (which includes a Roth IRA that re-
ceives contributions from a SEP ar-
domestic corporation under section Ordinary Dividends rangement), and a SIMPLE IRA (a SIM-
7874(b). PLE IRA may either be a traditional
Each payer should send you a Form
SIMPLE IRA or a Roth SIMPLE IRA).
1099-DIV. Enter your total ordinary div-
26 Need more information or forms? Visit IRS.gov.
If the distribution from your IRA is 3. You converted part or all of a tra- tal distribution on line 4a. If the total
fully taxable, enter the total distribution ditional IRA or traditional SIMPLE IRA amount distributed is an HFD and you
on line 4b; don’t make an entry on to a Roth IRA in 2025. elect to exclude it from income, enter -0-
line 4a. 4. You had a 2024 or 2025 IRA con- on line 4b. If only part of the distribu-
tribution returned to you, with the rela- tion is an HFD and you elect to exclude
Attach Form(s) 1099-R to
ted earnings or less any loss, by the due that part from income, enter the part that
TIP Form 1040 or 1040-SR if any
date (including extensions) of your tax isn’t an HFD on line 4b unless Excep-
federal income tax was with-
return for that year. tion 2 applies to that part. Check box 3
held.
on line 4c and enter “HFD” in the entry
5. You made excess contributions to
For purposes of the following space next to box 3.
your IRA for an earlier year and had
TIP Exceptions, Roth IRA includes them returned to you in 2025. An HFD is a distribution made di-
a Roth SIMPLE IRA. rectly by the trustee of your IRA (other
6. You recharacterized part or all of
than an ongoing SEP or SIMPLE IRA)
Exception 1. Enter the total distribution a contribution to a Roth IRA as a contri-
to your HSA. If eligible, you can gener-
on line 4a if you rolled over part or all of bution to a traditional IRA, or vice ver-
ally elect to exclude an HFD from your
the distribution from one: sa.
income once in your lifetime. You can’t
• Roth IRA to another Roth IRA, or Exception 3. If all or part of the distri- exclude more than the limit on HSA
• IRA (other than a Roth IRA) to a bution is a qualified charitable distribu- contributions or more than the amount
qualified plan or another IRA (other that would otherwise be included in your
tion (QCD), enter the total distribution
than a Roth IRA). income. If your IRA includes nondeduc-
on line 4a. If the total amount distributed
Also check box 1 on line 4c. If the to- is a QCD, enter -0- on line 4b. If only tible contributions, the HFD is first con-
tal distribution was rolled over, enter -0- part of the distribution is a QCD, enter sidered to be paid out of otherwise taxa-
on line 4b. If the total distribution the part that is not a QCD on line 4b un- ble income. See Pub. 969 for details.
wasn’t rolled over, enter the part not rol- less Exception 2 applies to that part. The amount of an HFD reduces
led over on line 4b unless Exception 2
applies to the part not rolled over. Gen-
Check box 2 on line 4c. ! the amount you can contribute
CAUTION to your HSA for the year. If you
A QCD is a distribution made direct-
erally, a rollover must be made within
ly by the trustee of your IRA (other than fail to maintain eligibility for an HSA
60 days after the day you received the
an ongoing SEP or SIMPLE IRA) to an for the 12 months following the month of
distribution. For more details on roll-
organization eligible to receive tax-de- the HFD, you may have to report the
overs, see Pub. 590-A and Pub. 590-B.
ductible contributions (with certain ex- HFD as income and pay an additional
If you rolled over the distribution into ceptions). You must have been at least tax. See Form 8889, Part III.
a qualified plan or you made the rollover age 70 1/2 when the distribution was
in 2026, include a statement explaining More than one distribution. If you (or
made.
what you did. your spouse if filing jointly) received
Generally, your total QCDs for the more than one distribution, figure the
Exception 2. If any of the following ap- year can’t be more than $108,000. This
ply, enter the total distribution on line 4a taxable amount of each distribution and
includes any amount (up to $54,000) of enter the total of the taxable amounts on
and see Form 8606 and its instructions a one-time QCD to a split-interest entity
to figure the amount to enter on line 4b. line 4b. Enter the total amount of those
(SIE). If you file a joint return, the same distributions on line 4a.
1. You received a distribution from rules apply to your spouse. The amount
an IRA (other than a Roth IRA) and you of the QCD is limited to the amount that You must start receiving at least
made nondeductible contributions to any would otherwise be included in your in- TIP a minimum amount from your
of your traditional IRAs for 2025 or an come. If your IRA includes nondeducti- traditional IRA by April 1 of
earlier year. If you made nondeductible ble contributions, the distribution is first the year following the year you reach
contributions to these IRAs for 2025, al- considered to be paid out of otherwise age 73. If you don’t receive the minimum
so see Pub. 590-A and Pub. 590-B. taxable income. If you make the distribution amount, you may have to
one-time QCD to an SIE, you must at- pay an additional tax on the amount that
2. You received a distribution from
tach a statement to your return. See Pub. should have been distributed. For de-
a Roth IRA. But if either (a) or (b) be-
590-B for details on QCDs, including tails, including how to figure the mini-
low applies, enter -0- on line 4b; you
the information you must include on the mum required distribution, see Pub.
don’t have to see Form 8606 or its in-
attachment for QCDs to an SIE. 590-B.
structions.
a. Distribution code T is shown in You can’t claim a charitable You may have to pay an addi-
box 7 of Form 1099-R and you made a
contribution (including a conversion) to
! contribution deduction for any
CAUTION QCD not included in your in-
! tional tax if you received an
CAUTION early distribution from your
a Roth IRA for 2020 or an earlier year. come. IRA and the total wasn’t rolled over. See
b. Distribution code Q is shown in the instructions for Schedule 2, line 8,
Exception 4. If all or part of the distri-
box 7 of Form 1099-R. for details.
bution is a health savings account (HSA)
funding distribution (HFD), enter the to-
Need more information or forms? Visit IRS.gov. 27
More information. For more informa- Fully Taxable Pensions and for coverage by an accident or health
tion about IRAs, see Pub. 590-A and plan or a long-term care insurance con-
Annuities
Pub. 590-B. tract. The premiums can be for coverage
Your payments are fully taxable if (a) for you, your spouse, or dependents. The
you didn’t contribute to the cost (see
Line 4c Cost, later) of your pension or annuity,
distribution must be from the plan main-
tained by the employer from which you
If Exception 1 applies to you, check or (b) you got your entire cost back tax retired as a public safety officer. The
box 1 on line 4c. If Exception 3 applies free before 2025. But see Insurance Pre- distribution can be made directly from
to you, check box 2 on line 4c. If Excep- miums for Retired Public Safety Offi- the plan to the provider of the accident
tion 4 applies to you, check box 3 on cers, later. If your pension or annuity is or health plan or long-term care insur-
line 4c and enter “HFD” in the entry fully taxable, enter the total pension or ance contract, or the distribution can be
space next to box 3. annuity payments (from Form(s) made to you to pay to the provider of the
1099-R, box 1) on line 5b; don’t make accident or health plan or long-term care
If another publication or instruction an entry on line 5a. insurance contract. You can exclude
tells you to write a word or code next to from income the smaller of the amount
Fully taxable pensions and annuities
line 4b, check box 3 on line 4c and enter of the premiums paid or $3,000. You can
also include military retirement pay
that word or code on the entry space make this election only for amounts that
shown on Form 1099-R. For details on
next to box 3. would otherwise be included in your in-
military disability pensions, see Pub.
If more than one exception applies, 525. If you received a Form come. The amount excluded from your
check a box for each exception and in- RRB-1099-R, see Pub. 575 to find out income can’t be used to claim a medical
clude a statement showing the amount of how to report your benefits. expense deduction.
each exception, for example, “Line 4b – An eligible retirement plan is a gov-
$1,000 Rollover and $500 HFD.” You Partially Taxable Pensions and ernmental plan that is a qualified trust or
don’t need to attach a statement if only Annuities a section 403(a), 403(b), or 457(b) plan.
Exception 2 and one other exception ap- Enter the total pension or annuity pay- You can exclude from income
ply. ments (from Form 1099-R, box 1) on
line 5a. If your Form 1099-R doesn’t
! only the smaller of the amount
CAUTION of the premiums paid or
Lines 5a, 5b, and 5c show the taxable amount, you must use $3,000. This is true if the distribution
the General Rule explained in Pub. 939 was made directly from the plan to the
Lines 5a and 5b to figure the taxable part to enter on provider of the accident or health plan
Pensions and Annuities line 5b. But if your annuity starting date or long-term care insurance contract or
You should receive a Form 1099-R (defined later) was after July 1, 1986, if the distribution was made to you and
showing the total amount of your pen- see Simplified Method, later, to find out you paid the provider of the accident or
sion and annuity payments before in- if you must use that method to figure the health plan or long-term care insurance
come tax or other deductions were with- taxable part. contract. If you received a distribution
held. This amount should be shown in You can ask the IRS to figure the tax- from your eligible retirement plan, and
box 1 of Form 1099-R. Pension and an- able part for you for a $1,000 fee. For you used part of that distribution to pay
nuity payments include distributions details, see Pub. 939. premiums for an accident or health plan
from 401(k), 403(b), and governmental or long-term care insurance contract,
If your Form 1099-R shows a taxable
457(b) plans. Rollovers and lump-sum you can still exclude from income only
amount, you can report that amount on
distributions are explained later. Don’t the smaller of the amount of the premi-
line 5b. But you may be able to report a
include the following payments on lines ums paid or $3,000. The rest of the dis-
lower taxable amount by using the Gen-
5a and 5b. Instead, report them on tribution is taxable to you and must be
eral Rule or the Simplified Method or if
line 1h. reported on line 5b.
the exclusion for retired public safety of-
• Disability pensions received before ficers, discussed next, applies. If you make this election, reduce the
you reach the minimum retirement age otherwise taxable amount of your pen-
set by your employer. Insurance Premiums for Retired sion or annuity by the amount excluded.
• Corrective distributions (including Public Safety Officers The amount shown in box 2a of Form
any earnings) of excess elective defer- 1099-R doesn’t reflect the exclusion.
rals or other excess contributions to re- If you are an eligible retired public safe-
Report your total distributions on line 5a
tirement plans. The plan must advise ty officer (law enforcement officer, fire-
and the taxable amount on line 5b. Also
you of the year(s) the distributions are fighter, chaplain, or member of a rescue
check box 2 on line 5c.
includible in income. squad or ambulance crew who is retired
because of disability or because you If you are retired on disability and re-
Attach Form(s) 1099-R to reached normal retirement age), you can porting your disability pension on
TIP Form 1040 or 1040-SR if any elect to exclude from income distribu- line 1h, include only the taxable amount
federal income tax was with- tions made from your eligible retirement on that line and enter “PSO” and the
held. plan that are used to pay the premiums
28 Need more information or forms? Visit IRS.gov.
Simplified Method Worksheet—Lines 5a and 5b Keep for Your Records
Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include
any death benefit 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, figure 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 2025 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 beneficiary, 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 officer, see Insurance Premiums for Retired Public
Safety Officers 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 2025. You will need this
number if you need to fill 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
Need more information or forms? Visit IRS.gov. 29
amount excluded on the line next to 1. Your annuity starting date was af- tributions. Your net investment may be
line 1h. ter July 1, 1986, and you used this meth- shown in box 9b of Form 1099-R.
Payments when you are disabled. If od last year to figure the taxable part.
you receive payments from a retirement 2. Your annuity starting date was af- Rollovers
or profit-sharing plan that does not pro- ter November 18, 1996, and both of the Generally, a rollover is a tax-free distri-
vide for disability retirement, do not following apply. bution of cash or other assets from one
treat those payments as disability pay- a. The payments are from a quali- retirement plan that is contributed to an-
ments. The payments must be reported fied employee plan, a qualified employ- other plan within 60 days of receiving
as a pension or annuity. ee annuity, or a tax-sheltered annuity. the distribution. However, a rollover to a
You must include in your income any b. On your annuity starting date, ei- Roth IRA or a designated Roth account
amounts that you received that you ther you were under age 75 or the num- is generally not a tax-free distribution.
would have received in retirement had ber of years of guaranteed payments was Use lines 5a and 5b to report a rollover,
you not become disabled as a result of a fewer than 5. See Pub. 575 for the defi- including a direct rollover, from one
terrorist attack. Include in your income nition of guaranteed payments. qualified employer’s plan to another or
any payments you receive from a to an IRA.
401(k), pension, or other retirement plan If you must use the Simplified Meth- Enter on line 5a the distribution from
to the extent that you would have re- od, complete the Simplified Method Form 1099-R, box 1. From this amount,
ceived the amount at the same or later Worksheet in these instructions to figure subtract any contributions (usually
time regardless of whether you had be- the taxable part of your pension or annu- shown in box 5) that were taxable to you
come disabled. ity. For more details on the Simplified when made. From that result, subtract
Method, see Pub. 575 (or Pub. 721 for the amount of the rollover. Enter the re-
Example. You were a contractor
U.S. Civil Service retirement benefits). maining amount on line 5b. If the re-
who was disabled as a direct result of
participating in efforts to clean up the If you received U.S. Civil Serv- maining amount is zero and you have no
World Trade Center and you are eligible ! ice retirement benefits and you
CAUTION chose the alternative annuity
other distribution to report on line 5b,
enter -0- on line 5b. Also check box 1 on
for compensation by the September 11
Victim Compensation Fund. You began option, see Pub. 721 to figure the taxa- line 5c.
receiving a disability pension at age 55 ble part of your annuity. Do not use the See Pub. 575 for more details on roll-
when you could no longer work due to Simplified Method Worksheet in these overs, including special rules that apply
your disability. Under your pension instructions. to rollovers from designated Roth ac-
plan, you are entitled to an early retire- counts, partial rollovers of property, and
ment benefit of $2,500 a month at age Annuity Starting Date distributions under qualified domestic
55. If you wait until age 62, the normal relations orders.
retirement age under the plan, you Your annuity starting date is the later of
would be entitled to a normal retirement the first day of the first period for which Lump-Sum Distributions
benefit of $3,000 a month. The pension you received a payment or the date the
plan’s obligations became fixed. If you received a lump-sum distribution
plan provides that a participant who re-
from a profit-sharing or retirement plan,
tires early on account of disability is en-
Age (or Combined Ages) at your Form 1099-R should have the “To-
titled to receive the participant’s normal
Annuity Starting Date tal distribution” box in box 2b checked.
retirement benefit, which in your case
You may owe an additional tax if you re-
equals $3,000 a month. Until you turn If you are the retiree, use your age on ceived an early distribution from a quali-
age 62, you can exclude $500 of your the annuity starting date. If you are the fied retirement plan and the total amount
monthly retirement benefit from income survivor of a retiree, use the retiree’s age wasn’t rolled over. For details, see the
(the difference between the early retire- on their annuity starting date. But if your instructions for Schedule 2, line 8.
ment benefit and the normal retirement annuity starting date was after 1997 and
benefit, $3,000 − $2,500) received on Enter the total distribution on line 5a
the payments are for your life and that of
account of disability. You must report and the taxable part on line 5b. For de-
your beneficiary, use your combined
the remaining $2,500 of monthly pen- tails, see Pub. 575.
ages on the annuity starting date.
sion benefit as taxable. For each month If you or the plan participant
after you turn age 62, you must report If you are the beneficiary of an em-
ployee who died, see Pub. 575. If there TIP was born before January 2,
the full amount of the monthly pension 1936, you could pay less tax on
benefit ($3,000 a month) as taxable. is more than one beneficiary, see Pub.
575 or Pub. 721 to figure each benefi- the distribution. See Form 4972.
ciary’s taxable amount.
Simplified Method
Line 5c
You must use the Simplified Method if Cost
either of the following applies. If you have a rollover, including a direct
Your cost is generally your net invest- rollover, from one qualified employer’s
ment in the plan as of the annuity start- plan to another or to an IRA, check
ing date. It doesn’t include pre-tax con-
30 Need more information or forms? Visit IRS.gov.
box 1 on line 5c. See Rollovers, earlier, • You file Form 2555, 4563, or Form RRB-1099. If you need a
for more information. 8815, or you exclude employer-provided TIP replacement Form RRB-1099,
adoption benefits or income from sour- call the Railroad Retirement
If you are making the election to ex- ces within Puerto Rico. Instead, use the Board at 877-772-5772 or go to
clude from your income distributions worksheet in Pub. 915. www.rrb.gov.
made from your eligible retirement plan
to pay premiums for coverage by an ac- Social security information. Accrued leave payment. If you retire
cident or health plan or a long-term care TIP Social security beneficiaries on disability, any lump-sum payment
contract, check box 2 on line 5c. See In- can now get a variety of infor- you receive for accrued annual leave is a
surance Premiums for Retired Public mation from the SSA website with a my salary payment. The payment is not a
Safety Officers, earlier, for more infor- Social Security account, including get- disability payment. Include it in your in-
mation. ting a replacement Form SSA-1099 if come in the tax year you receive it.
needed. For more information and to set
If another publication or instruction up an account, go to SSA.gov/ Line 6c
tells you to write a word or a code next myaccount. Check the box on line 6c if you elect to
to line 5b, check box 3 on line 5c and use the lump-sum election method for
enter that word or code on the entry Disability payments. Don’t include in
your benefits. If any of your benefits are
space next to box 3. your income any disability payments
taxable for 2025 and they include a
(including Social Security Disability In-
Check each box that applies to you. lump-sum benefit payment that was for
surance (SSDI) payments) you receive
an earlier year, you may be able to re-
for injuries incurred as a direct result of
Lines 6a, 6b, 6c, and 6d a terrorist attack directed against the
duce the taxable amount with the
lump-sum election. See Lump-Sum Elec-
United States (or its allies), whether out-
Lines 6a and 6b side or within the United States. In the
tion in Pub. 915 for details.
Social Security Benefits case of the September 11 attacks, inju- Line 6d
ries eligible for coverage by the Septem- If you are married filing separately and
You should receive a Form SSA-1099
ber 11 Victim Compensation Fund are you lived apart from your spouse for all
showing in box 3 the total social securi-
treated as incurred as a direct result of of 2025, check the box on line 6d. If you
ty benefits paid to you. Box 4 will show
the attack. If these payments are incor- don’t check the box on line 6d, you may
the amount of any benefits you repaid in
rectly reported as taxable on Form get a math error notice from the IRS.
2025. If you received railroad retirement
SSA-1099, don’t include the nontaxable
benefits treated as social security, you
portion of income on your tax return.
should receive a Form RRB-1099.
You may receive a notice from the IRS Line 7a
regarding the omitted payments. Follow
Use the Social Security Benefits Capital Gain or (Loss)
Worksheet in these instructions to see if the instructions in the notice to explain
any of your benefits are taxable. that the excluded payments aren’t taxa- If you sold a capital asset, such as a
ble. For more information about these stock, bond, or digital asset, you must
Exception. Do not use the Social Se-
payments, see Pub. 3920. complete and attach Form 8949 and
curity Benefits Worksheet in these in- Schedule D.
structions if any of the following ap- Example. You were a firefighter
plies. who was disabled as a direct result of Exception 1. You don’t have to file
• You made contributions to a tradi- the September 11 terrorist attack on the Form 8949 or Schedule D if you aren’t
tional IRA for 2025 and you or your World Trade Center. You began receiv- deferring any capital gain by investing
spouse were covered by a retirement ing SSDI benefits at age 54. Your full in a qualified opportunity fund and both
plan at work or through self-employ- retirement age for social security retire- of the following apply.
ment. Instead, use the worksheets in ment benefits is age 66. Your birthday is 1. You have no capital losses, and
Pub. 590-A to see if any of your social April 25. In the year you turned age 66, your only capital gains are capital gain
security benefits are taxable and to fig- you received $1,500 per month in bene- distributions from Form(s) 1099-DIV,
ure your IRA deduction. fits from the SSA (for a total of $18,000 box 2a (or substitute statements); and
• You repaid any benefits in 2025 for the year). Because you became eligi- 2. None of the Form(s) 1099-DIV
and your total repayments (box 4) were ble for a full retirement benefit in May, (or substitute statements) have an
more than your total benefits for 2025 the month after you turned age 66, you amount in box 2b (unrecaptured section
(box 3). None of your benefits are taxa- can exclude only 4 months (January 1250 gain), box 2c (section 1202 gain),
ble for 2025. Also, if your total repay- through April) of your annual benefit or box 2d (collectibles (28%) gain).
ments in 2025 exceed your total benefits from income ($6,000). You must report
received in 2025 by more than $3,000, the remaining $12,000 on line 6a. You Exception 2. You must file Schedule D
you may be able to take an itemized de- must also complete the Social Security but generally don’t have to file Form
duction or a credit for part of the excess Benefits Worksheet to find out if any 8949 if Exception 1 doesn’t apply, you
repayments if they were for benefits you part of the $12,000 is taxable. aren’t deferring any capital gain by in-
included in income in an earlier year. vesting in a qualified opportunity fund
For more details, see Pub. 915. or terminating deferral from an
Need more information or forms? Visit IRS.gov. 31
Social Security Benefits Worksheet—Lines 6a and 6b Keep for Your Records
Before you begin: If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that
write-in before completing this worksheet (see the instructions for Schedule 1, line 24z).
If you are married filing separately and you lived apart from your spouse for all of 2025, check the box
on line 6d.
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, 7a, 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. None of your social security benefits are taxable. Enter -0- on Form 1040 or
STOP
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 2025, enter $25,000 ............... 8.
• Married filing separately and you lived with your spouse at any time
in 2025, 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. None of your social security benefits are taxable. Enter -0- on Form 1040 or
STOP
1040-SR, line 6b. If you are married filing separately and you lived apart from
your spouse for all of 2025, be sure you checked the box on line 6d.
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 2025 . . . . . . 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 2025 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.
investment in a qualified opportunity If your filing status is married filing
Total Income and
fund, and your only capital gains and separately and your spouse was born be-
losses are: fore January 2, 1961, or was blind at the
• Capital gain distributions; Adjusted Gross end of 2025, you can check the appro-
• A capital loss carryover from priate box(es) on line 12d if your spouse
2024; Income had no income, isn’t filing a return, and
• A gain from Form 2439 or 6252 or can’t be claimed as a dependent on an-
Part I of Form 4797; Line 10 other person’s return.
• A gain or loss from Form 4684, Enter any adjustments to income from Death of spouse in 2025. If your
6781, or 8824; spouse was born before January 2, 1961,
Schedule 1, line 26, on line 10.
• A gain or loss from a partnership, but died in 2025 before reaching age 65,
S corporation, estate, or trust; or don’t check the box that says “Spouse
• Gains and losses from transactions
Tax and Credits
was born before January 2, 1961.”
for which you received a Form 1099-B
A person is considered to reach age
or 1099-DA (or substitute statement)
65 on the day before the person’s 65th
that shows basis was reported to the
IRS, the QOF box in box 3 of Form Line 12a birthday.
1099-B or box 3b of Form 1099-DA If you or your spouse (if you are married Example. Your spouse was born on
isn’t checked, and you don’t need to and filing a joint return) can be claimed February 14, 1960, and died on February
make any adjustments in column (g) of as a dependent on someone else’s return, 13, 2025. Your spouse is considered age
Form 8949 or enter any codes in column check the appropriate box(es) on 65 at the time of death. Check the appro-
(f) of Form 8949. line 12a. priate box for your spouse. However, if
If Exception 1 applies, enter your to- your spouse died on February 12, 2025,
If you are married and filing a joint
tal capital gain distributions (from your spouse isn’t considered age 65.
return, you can be claimed on someone
box 2a of Form(s) 1099-DIV) on line 7a Don’t check the box.
else’s return if you file the joint return
and check the box “Schedule D not re- only to claim a refund of withheld in- Death of taxpayer in 2025. If you are
quired” on line 7b. If you received capi- come tax or estimated tax paid. preparing a return for someone who died
tal gain distributions as a nominee (that in 2025, see Pub. 501 before completing
is, they were paid to you but actually be- Line 12b the standard deduction information.
long to someone else), report on line 7a
If your filing status is married filing sep- Blindness
only the amount that belongs to you. In-
clude a statement showing the full arately and your spouse itemizes deduc- If you weren’t totally blind as of Decem-
amount you received and the amount tions on their return, check the box on ber 31, 2025, you must get a statement
you received as a nominee. See the line 12b. certified by your eye doctor (ophthal-
Schedule B instructions for filing re- mologist or optometrist) that:
quirements for Forms 1099-DIV and Line 12c • You can't see better than 20/200 in
1096. If you were a dual-status alien, check the your better eye with glasses or contact
box on line 12c. If you were a dual-sta- lenses, or
If you don’t have to file Sched-
TIP ule D, use the Qualified Divi- tus alien and you file a joint return with • Your field of vision is 20 degrees
your spouse who was a U.S. citizen or or less.
dends and Capital Gain Tax
Worksheet in the line 16 instructions to resident alien at the end of 2025 and you If your eye condition isn’t likely to
figure your tax. and your spouse agree to be taxed on improve beyond the conditions listed
your combined worldwide income, don’t above, you can get a statement certified
Line 7b check the box. See Nonresident aliens by your eye doctor (ophthalmologist or
and dual-status aliens, earlier, for more optometrist) to this effect instead. You
If Exception 1 applies, check the information on making the election for
“Schedule D not required” box on must keep the statement for your re-
you and your spouse to be taxed on your cords.
line 7b. combined worldwide income.
If you are including your child’s capi- If you receive a notice or letter but
tal gain or (loss) in the total on line 7a, Line 12d you would prefer to have it in
check the “includes child’s capital gain Braille-ready or large print, you can use
If you or your spouse (if you are married
or (loss)” box on line 7b and enter the Form 9000, Alternative Media Prefer-
and filing a joint return) were born be-
amount from Form 8814, line 10, in the ence, to request notices in an alternative
fore January 2, 1961, or were blind at
entry space. For more information, see format including Braille-ready, large
the end of 2025, check the appropriate
the Instructions for Form 8814. print, audio, or electronic. You can at-
box(es) on line 12d.
tach Form 9000 to your return or mail it
Don’t check any boxes for your separately.
spouse if your filing status is head of • You can download, or view online,
household. tax forms and publications in a variety
Need more information or forms? Visit IRS.gov. 33
of formats, including text-only,
Braille-ready files, browser-friendly
Exception 5—Increased standard de-
duction for net qualified disaster loss.
Line 13b
HTML (other than tax forms), accessible
PDF, and large print.
If you had a net qualified disaster loss Additional Deductions From
and you elect to increase your standard
deduction by the amount of your net Schedule 1-A, Line 38
Line 12e qualified disaster loss, use Schedule A If you are eligible to claim a deduction
Standard Deduction or to figure your standard deduction. Quali-
fied disaster loss refers to losses arising
for no tax on tips, no tax on overtime, no
tax on car loan interest, and/or the en-
Itemized Deductions from certain disasters occurring in 2016 hanced deduction for seniors, enter on
and subsequent years. See the Instruc- line 13b the amount, if any, from Sched-
If you are filing Form 1040-SR, tions for Form 4684 and Schedule A, ule 1-A, line 38. See Schedule 1-A and
TIP you can find a Standard Deduc- line 16, for more information. the instructions for Schedule 1-A for
tion Chart on the last page of more information.
that form. Don’t file the Standard De- Itemized Deductions
duction Chart with your return. To figure your itemized deductions, fill Line 16
in Schedule A.
In most cases, your federal income tax
will be less if you take the larger of your If you made a section 962 elec- Tax
standard deduction or itemized deduc-
tions.
! tion and are taking a deduction
CAUTION under section 250 with respect
Include in the total on the entry space on
line 16 all of the following taxes that ap-
to any income inclusions under section ply.
Standard Deduction 951A, don’t report the deduction on • Tax on your taxable income. Fig-
Most Form 1040 filers can find their line 12e. Instead, report the tax with re- ure the tax using one of the methods de-
standard deduction by looking at the spect to a section 962 election on line 16 scribed later.
amounts listed to the left of line 12e. and include in the statement required by • Tax from Form(s) 8814 (relating to
Most Form 1040-SR filers can find their line 16 how you figured the section 250 the election to report child’s interest or
standard deduction by using the chart on deduction. dividends). Check the appropriate box.
the last page of Form 1040-SR. • Tax from Form 4972 (relating to
lump-sum distributions). Check the ap-
Exception 1—Dependent. Line 12a. If
you checked a box on line 12a, use the
Line 13a propriate box.
Standard Deduction Worksheet for De- Qualified Business Income • Tax with respect to a section 962
pendents to figure your standard deduc- election (election made by a domestic
tion. Deduction (Section 199A shareholder of a controlled foreign cor-
Deduction) poration to be taxed at corporate rates)
Someone claims you or your reduced by the amount of any foreign
TIP spouse as a dependent if they To figure your Qualified Business In-
tax credits claimed on Form 1118. See
list your or your spouse’s name come Deduction, use Form 8995 or
section 962 for details. Check box 3 and
and SSN in the Dependents section of Form 8995-A as applicable.
enter the amount and “962” in the space
their return. Use Form 8995 if: next to that box. Attach a statement
Exception 2—Spouse itemizes on a • You have qualified business in- showing how you figured the tax.
separate return. Line 12b. If you come, qualified REIT dividends, or • Recapture of an education credit.
checked the box on line 12b, your stand- qualified PTP income (loss); You may owe this tax if you claimed an
ard deduction is zero, even if you were • Your 2025 taxable income before education credit in an earlier year, and
born before January 2, 1961, or were the qualified business income deduction either tax-free educational assistance or
blind. is less than or equal to $197,300 a refund of qualified expenses was re-
($394,600 if married filing jointly); and ceived in 2025 for the student. See Form
Exception 3—Dual-status alien.
Line 12c. If you checked the box on
• You aren’t a patron in a specified 8863 and its instructions for more de-
agricultural or horticultural cooperative. tails. Check box 3 and enter the amount
line 12c, your standard deduction is and “ECR” in the space next to that box.
zero, even if you were born before Janu- If you don’t meet these requirements,
ary 2, 1961, or were blind. use Form 8995-A, Qualified Business • Any tax from Form 8621, line 16e,
relating to a section 1291 fund. Check
Exception 4—Born before January 2, Income Deduction. Attach whichever
box 3 and enter the amount of the tax
1961, or blind. Line 12d. If you form you use (Form 8995 or 8995-A) to
and “1291TAX” in the space next to that
checked any box on line 12d, figure your return. See the Instructions for
box.
Forms 8995 and 8995-A for more infor-
your standard deduction by using the
mation for figuring and reporting your • Tax from Form 8978, line 14 (re-
Standard Deduction Chart for People lating to partner’s audit liability under
Who Were Born Before January 2, 1961, qualified business income deduction.
section 6226). Check box 3 and enter the
or Were Blind if you are filing Form amount of the liability and “Form 8978”
1040 or by using the chart on the last in the space next to that box. If the
page of Form 1040-SR.
34 Need more information or forms? Visit IRS.gov.
Standard Deduction Worksheet for Dependents—Line 12e 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, 1961.
You are blind. Total number of boxes
1.
checked . . . . . . . . . . . . . . . . . .
Spouse was born before January 2, 1961.
Spouse is blind.
2. Is your earned income* more than $900?
Yes. Add $450 to your earned income. Enter the total.
. . . . . . . . . . . . . . . . . . . . . . . . . . 2.
No. Enter $1,350.
3. Enter the amount shown below for your filing status.
• Single or married filing separately—$15,750
• Married filing jointly—$31,500 . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
• Head of household—$23,625
4. Standard deduction.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1961, and not blind, stop here and enter this amount on
Form 1040 or 1040-SR, line 12e. Otherwise, go to line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a.
b. If born before January 2, 1961, or blind, multiply the number on line 1 by $1,600 ($2,000 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 12e . . . . . . . . . . . . . . . . . . . . . . . . . 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, 1961, 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, 1961. You are blind.
Spouse was born before January 2, 1961. 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 $17,750
Single
2 19,750
1 $33,100
2 34,700
Married filing jointly
3 36,300
4 37,900
1 $33,100
Qualifying surviving spouse
2 34,700
1 $17,350
2 18,950
Married filing separately*
3 20,550
4 22,150
1 $25,625
Head of household
2 27,625
* 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.
Need more information or forms? Visit IRS.gov. 35
amount on Form 8978, line 14, is nega- You must file Form 8615 if you meet zero, and lines 15 and 16 of Schedule D
tive, see the instructions for Schedule 3, all of the following conditions. are gains; or
line 6l. 1. You had more than $2,700 of un- • You have to file Form 4952 and
• Triggering event under section earned income (such as taxable interest, you have an amount on line 4g, even if
965(i). If you had a triggering event un- ordinary dividends, or capital gains (in- you don’t need to file Schedule D.
der section 965(i) during the year and cluding capital gain distributions)). But if you are filing Form 2555, you
did not enter into a transfer agreement, must use the Foreign Earned Income
2. You are required to file a tax re-
check box 3 and enter the amount of the Tax Worksheet instead.
turn.
triggered deferred net 965 tax liability
3. You were either: Qualified Dividends and Capital Gain
and enter “965INC” on the line next to
Tax Worksheet. Use the Qualified Div-
that box. a. Under age 18 at the end of 2025,
idends and Capital Gain Tax Worksheet,
Do you want the IRS to figure the tax b. Age 18 at the end of 2025 and later, to figure your tax if you don’t have
on your taxable income for you? didn’t have earned income that was to use the Schedule D Tax Worksheet
Yes. See chapter 13 of Pub. 17 for more than half of your support, or and if any of the following applies.
details, including who is eligible and
what to do. If you have paid too much,
c. A full-time student at least age 19 • You reported qualified dividends
but under age 24 at the end of 2025 and on Form 1040 or 1040-SR, line 3a.
we will send you a refund. If you didn’t
pay enough, we will send you a bill.
didn’t have earned income that was • You don’t have to file Schedule D
more than half of your support. and you reported capital gain distribu-
No. Use one of the following meth- 4. At least one of your parents was tions on Form 1040 or 1040-SR, line 7a.
ods to figure your tax. alive at the end of 2025. • You are filing Schedule D, and
Tax Table or Tax Computation Work- Schedule D, lines 15 and 16, are both
5. You don’t file a joint return in
sheet. If your taxable income is less more than zero.
2025.
than $100,000, you must use the Tax Ta- But if you are filing Form 2555, you
ble, later in these instructions, to figure A child born on January 1, 2008, is must use the Foreign Earned Income
your tax. Be sure you use the correct considered to be age 18 at the end of Tax Worksheet instead.
column. If your taxable income is 2025; a child born on January 1, 2007, is Schedule J. If you had income from
$100,000 or more, use the Tax Compu- considered to be age 19 at the end of farming or fishing, your tax may be less
tation Worksheet right after the Tax Ta- 2025; and a child born on January 1, if you choose to figure it using income
ble. 2002, is considered to be age 24 at the averaging on Schedule J.
end of 2025.
However, don’t use the Tax Table or Foreign Earned Income Tax Work-
Tax Computation Worksheet to figure Schedule D Tax Worksheet. Use the sheet. If you claimed the foreign earned
your tax if any of the following applies. Schedule D Tax Worksheet in the In- income exclusion, housing exclusion, or
structions for Schedule D to figure the
Form 8615. Form 8615 must generally housing deduction on Form 2555, you
amount to enter on Form 1040 or
be used to figure the tax on your un- must figure your tax using the Foreign
1040-SR, line 16, if:
earned income over $2,700 if you are Earned Income Tax Worksheet.
under age 18, and in certain situations if • You have to file Schedule D,
line 18 or 19 of Schedule D is more than
you are older.
36 Need more information or forms? Visit IRS.gov.
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, 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.
Need more information or forms? Visit IRS.gov. 37
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 7b.
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 7a.
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter:
$48,350 if single or married filing separately,
$96,700 if married filing jointly or qualifying surviving spouse, . . . . . . . . . . . . 6.
$64,750 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:
$533,400 if single,
$300,000 if married filing separately, . . . . . . . . . . . . 13.
$600,050 if married filing jointly or qualifying surviving spouse,
$566,700 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.
38 Need more information or forms? Visit IRS.gov.
Line 19
ther credit, you won’t be allowed to take • Additional Medicare Tax you had
either credit or the additional child tax withheld. Include the amount shown on
credit for 10 years. You may also have to Form 8959, line 24, in the total on
Child Tax Credit and Credit pay penalties. line 25c. Attach Form 8959.
for Other Dependents • Federal income tax withheld that is
If your qualifying child didn’t shown on a Schedule K-1.
To claim the child tax credit,
! you must have a valid SSN, ! have an SSN valid for employ-
CAUTION ment issued before the due date
• Tax withheld that is shown on
CAUTION which means it must be valid
Form 1042-S, Form 8805, or Form
of your 2025 return (including exten- 8288-A. To assist in processing, attach
for employment and issued before the sions), you can’t claim the child tax the form to your return to claim a credit
due date of your return (including exten- credit for that child on your original or for the withholding.
sions). If you are filing a joint return, amended return. However, you may be
only one spouse is required to have a
valid SSN to be eligible for the CTC and
able to claim the credit for other de-
pendents for that child.
Line 26
ACTC. The other spouse must have ei-
ther an SSN or ITIN, and it must have 2025 Estimated Tax
been issued on or before the due date of Payments
the return. To claim the credit for other
dependents, you, and your spouse if
Payments Enter any estimated federal income tax
payments you made for 2025. Include
married filing a joint return, must have
either an SSN or ITIN issued on or be- Line 25 any overpayment that you applied to
your 2025 estimated tax from your 2024
fore the due date of your 2025 return Federal Income Tax return or an amended return.
(including extensions).
Withheld If you and your spouse paid joint esti-
See Schedule 8812 and its instruc- mated tax but are now filing separate in-
tions for information on figuring and Line 25a—Form(s) W-2 come tax returns, you can divide the
claiming any child tax credit and credit Add the amounts shown as federal in- amount paid in any way you choose as
for other dependents that you may quali- come tax withheld on your Form(s) long as you both agree. If you can’t
fy to claim. W-2. Enter the total on line 25a. The agree, you must divide the payments in
Form 8862, who must file. You must amount withheld should be shown in proportion to each spouse’s individual
file Form 8862 to claim the child tax box 2 of Form W-2. Attach your tax as shown on your separate returns
credit or credit for other dependents if Form(s) W-2 to your return. for 2025. For more information, see
your child tax credit (refundable or non- Pub. 505. Be sure to show both SSNs in
refundable depending on the tax year), Line 25b—Form(s) 1099 the space provided on the separate re-
additional child tax credit, or credit for Include on line 25b any federal income turns. If you or your spouse paid sepa-
other dependents for a year after 2015 tax withheld on your Form(s) 1099-R. rate estimated tax but you are now filing
was denied or reduced for any reason The amount withheld should be shown a joint return, add the amounts you each
other than a math or clerical error. At- in box 4. Attach your Form(s) 1099-R to paid. Follow these instructions even if
tach a completed Form 8862 to your the front of your return if federal income your spouse died in 2025 or in 2026 be-
2025 return to claim the credit for 2025. tax was withheld. fore filing a 2025 return.
Don’t file Form 8862 if you filed Form Divorced taxpayers. If you got di-
If you received a 2025 Form 1099
8862 for 2024, and the child tax credit, vorced in 2025 and you made joint esti-
showing federal income tax withheld on
additional child tax credit, or credit for mated tax payments with your former
dividends, taxable or tax-exempt interest
other dependents was allowed for that spouse, enter your former spouse’s SSN
income, unemployment compensation,
year. See Form 8862 and its instructions in the space provided on line 26. If you
social security benefits, railroad retire-
for details. were divorced and remarried in 2025,
ment benefits, or other income you re-
If you claim the child tax credit ceived, include the amount withheld in enter your present spouse’s SSN in the
space provided on the front of Form
! or credit for other dependents
CAUTION even though you aren’t eligible
the total on line 25b. This should be
shown in box 4 of Form 1099, box 6, of 1040 or 1040-SR.
and it is determined that your error is Form SSA-1099, or box 10 of Form Name change. If you changed your
due to reckless or intentional disregard RRB-1099. name and you made estimated tax pay-
of the rules for these credits, you won’t ments using your former name, attach a
be allowed to take either credit or the Line 25c—Other Forms statement to the front of Form 1040 or
additional child tax credit for 2 years Include on line 25c any 1040-SR that explains all the payments
even if you’re otherwise eligible to do • Federal income tax withheld on you and your spouse made in 2025 and
so. If you claim the child tax credit or your Form(s) W-2G. The amount with- the name(s) and SSN(s) under which
credit for other dependents even though held should be shown in box 4. Attach you made them.
you aren’t eligible and it is later deter- Form(s) W-2G to the front of your re-
mined that you fraudulently claimed ei- turn if federal income tax was withheld.
Need more information or forms? Visit IRS.gov. 39
Lines 27a, 27b, and 27c— work and is valid for EIC purposes (explained later under
Earned Income Credit (EIC)
Definitions and Special Rules)?
Yes. Continue No. STOP
䊲
You can’t take the credit.
What Is the EIC? Check the box on
The EIC is a credit for certain people who work. The credit may line 27c.
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: No. Continue
Yes. STOP
• Follow the steps in the following flowchart. You can’t take the
䊲
• Complete the worksheet that applies to you or let the IRS credit.
figure the credit for you.
• Review the SSN requirements for claiming the EIC under
Social security number (SSN) in the Definitions and Special 4. Were you or your spouse a nonresident alien for any part of
Rules section, later. 2025?
• If you have at least one child who meets the conditions to Yes. See Nonresident No. Go to Step 2.
be your qualifying child for purposes of claiming the EIC, com- aliens, later, under
plete and attach Schedule EIC, even if that child doesn’t have a Definitions and Special
Rules.
valid SSN. See Schedule EIC for more information, including
how to complete Schedule EIC if your qualifying child doesn’t
have a valid SSN. Step 2 Investment Income
For help in determining if you are eligible for the EIC, go to 1. Add the amounts from Form 1040 or 1040-SR:
IRS.gov/EITC and click on “Check if You Qualify.” This service Line 2a
is available in English and Spanish.
Line 2b +
If you claim the EIC even though you aren’t eligible
Line 3b +
! and it is determined that your error is due to reckless
CAUTION or intentional disregard of the EIC rules, you won’t be Line 7a* +
allowed to take the credit for 2 years even if you are otherwise
eligible to do so. If you fraudulently claim the EIC, you won’t be
allowed to take the credit for 10 years. See Form 8862, who Investment Income =
must file, later. You may also have to pay penalties. *If line 7a is a loss, enter -0-.
Refunds for returns claiming the earned income credit
TIP can’t be issued before mid-February 2026. This delay
applies to the entire refund, not just the portion associ-
ated with the earned income credit. 2. Is your investment income more than $11,950?
Yes. Continue No. Skip question 3; go
䊲 to question 4.
Step 1 All Filers
1. If, in 2025: 3. Are you filing Form 4797 (relating to sales of business
• 3 or more children who have valid SSNs lived with you, property)?
is the amount on Form 1040 or 1040-SR, line 11b, less Yes. See Form 4797 No. STOP
than $61,555 ($68,675 if married filing jointly)? filers, later, under
• 2 children who have valid SSNs lived with you, is the Definitions and Special You can’t take the credit.
amount on Form 1040 or 1040-SR, line 11b, less than Rules.
$57,310 ($64,430 if married filing jointly)?
• 1 child who has a valid SSN lived with you, is the
amount on Form 1040 or 1040-SR, line 11b, less than 4. Do any of the following apply for 2025?
$50,434 ($57,554 if married filing jointly)? • You are filing Schedule E.
• No children who have valid SSNs lived with you, is the • You are reporting income from the rental of personal
amount on Form 1040 or 1040-SR, line 11b, less than property not used in a trade or business.
$19,104 ($26,214 if married filing jointly)? • You are filing Form 8814 (relating to election to report
Yes. Continue No. STOP child’s interest and dividends on your return).
䊲 • You have income or loss from a passive activity.
You can’t take the credit. Yes. Use Worksheet 1 No. Go to Step 3.
in Pub. 596 to see if you
2. Do you, and your spouse if filing a joint return, have a can take the credit.
social security number issued on or before the due date of
your 2025 return (including extensions) that allows you to
40 Need more information or forms? Visit IRS.gov.
1. Do you have at least one child who meets the conditions to
Step 3 Qualifying Child be your qualifying child for the purpose of claiming the
EIC?
A qualifying child for the EIC is your...
Yes. Continue No. Skip questions 2
䊲 through 6; go to Step 4.
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) 2. Are you filing a joint return for 2025?
AND Yes. Skip questions 3 No. Continue
through 6 and Step 4; 䊲
go to Step 5.
was ...
Under age 19 at the end of 2025 and younger than you 3. Are you a married taxpayer whose filing status is married
(or your spouse if filing jointly) filing separately or head of household?
or Yes. Continue No. Skip questions 4
Under age 24 at the end of 2025, a full-time student (defined later), and 䊲 and 5; go to question 6.
younger than you (or your spouse if filing jointly). If the child is a full-time
student, check the “Full-time student” box on row (6) of the Dependents
section on page 1 of Form 1040 or 1040-SR 4. Did you and your spouse have the same principal residence
for the last 6 months of 2025?
or
Any age and permanently and totally disabled (defined later). If the child is
Yes. Continue No. Skip question 5; go
permanently and totally disabled, check the “Permanently and totally
䊲 to question 6.
disabled” box on row (6) of the Dependents section on page 1 of Form 1040
or 1040-SR.
5. Are you legally separated according to your state law under
AND a written separation agreement or a decree of separate
maintenance and you lived apart from your spouse at the
end of 2025?
Who isn't filing a joint return for 2025 Yes. Continue No. STOP
or is filing a joint return for 2025 only to claim a refund of withheld income 䊲
tax or estimated tax paid (see Pub. 596 for examples).
You can’t take the credit.
AND
6. Could you be a qualifying child of another person for 2025?
(Check “No” if the other person isn't required to file, and
isn’t filing, a 2025 tax return or is filing a 2025 return only
Who lived with you in the United States for more than half of 2025. If the to claim a refund of withheld income tax or estimated tax
child lived with you in the United States for more than half of 2025, check paid (see Pub. 596 for examples).)
both boxes (box (a) and box (b)) on row (5) of the Dependents section on
Yes. STOP No. Check the box in
page 1 of Form 1040 or 1040-SR. Also, make sure to check the box to the the Dependents section
right of the address block on page 1 of Form 1040 or 1040-SR. See Main You can’t take the that discusses the special
home and United States, later. credit. Check the box on rule for separated
line 27c. spouses on page 1 of
Form 1040 or 1040-SR.
See Special rule for
! separated spouses, later,
You can’t take the credit for a child who didn’t live with you for more
CAUTION
than half the year, even if you paid most of the child’s living expenses. The
under Definitions and
Special Rules. Skip Step
IRS may ask you for documents to show you lived with each qualifying child.
4; go to Step 5.
Documents you might want to keep for this purpose include school and child
care records and other records that show your child’s address.
Step 4 Filers Without a Qualifying
Child
TIP
If the child didn’t live with you for more than half of 2025 because of
a temporary absence, birth, death, placement with you for foster or adoption,
or kidnapping, see Exception to time lived with you, later.
1. Are you a married taxpayer whose filing status is married
! filing separately or head of household?
If the child meets the conditions to be a qualifying child of any other
Yes. STOP No. Continue
CAUTION
person (other than your spouse, if filing a joint return) for 2025, see
䊲
Qualifying child of more than one person, later. If the child was married, see You can’t take the
Married child , later. credit.
2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2025? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1960, and before January 2, 2001.) If your
Need more information or forms? Visit IRS.gov. 41
spouse died in 2025 or if you are preparing a return for 1. Enter the amount from Form 1040 or 1040-SR,
someone who died in 2025, see Pub. 596 before you answer. line 1z . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Yes. Continue No. STOP 2. Enter the Medicaid waiver payment amounts
䊲 excluded from income on Schedule 1, line 8s, unless
You can’t take the credit. you choose to include these amounts in earned
income, in which case enter -0-. See the instructions
3. Was your main home, and your spouse’s if filing a joint for Schedule 1, line 8s . . . . . . . . . . . . . . . 2.
return, in the United States for more than half of 2025? Your
main home can be any location where you regularly live. If
your main home (and spouse’s if filing a joint return) was in TIP
the United States for more than half of 2025, check the box If you and your spouse both received Medicaid waiver
to the right of the address block on page 1 of Form 1040 or
payments during the year, you and your spouse can make different
1040–SR. See Main home and United States, later. Members
of the military stationed outside the United States, see choices about including the full amount of your payments in earned
Members of the military, later, before you answer. income. Enter only the amount of Medicaid waiver payments that you
or your spouse, if filing a joint return, do not want to include in earned
Yes. Continue No. STOP income. To include all nontaxable Medicaid waiver payment amounts in
䊲 earned income, enter -0-.
You can’t take the credit.
Check the box on
line 27c. 3. Subtract line 2 from line 1 . . . . . . . . . . . . . 3.
4. Are you filing a joint return for 2025?
4. Enter all of your nontaxable combat pay if you elect
Yes. Skip questions 5 No. Continue to include it in earned income. Also enter the amount
and 6; go to Step 5. 䊲 of your nontaxable combat pay on line 1i of Form
1040 or 1040-SR. See Combat pay,
nontaxable, later . . . . . . . . . . . . . . . . . . . 4.
5. Could you be a qualifying child of another person for 2025?
(Check “No” if the other person isn’t required to file, and !
isn’t filing, a 2025 tax return or is filing a 2025 return only CAUTION
Electing to include nontaxable combat pay may increase or
to claim a refund of withheld income tax or estimated tax decrease your EIC. Figure the credit with and without your nontaxable
paid (see Pub. 596 for examples).) combat pay before making the election.
Yes. STOP No. Continue 5. Add lines 3 and 4.
䊲 This is your earned income . . . . . . . . . . . . 5.
You can’t take the
credit. Check the box on
line 27c.
6. Can you be claimed as a dependent on someone else’s 2025 2. Were you self-employed at any time in 2025, or are you
tax return? (If the person who could claim you on their 2025 filing Schedule SE because you were a member of the
tax return is not required to file, and isn’t filing a 2025 tax clergy or you had church employee income, or are you
return or is filing a 2025 return only to claim a refund of filing Schedule C as a statutory employee?
withheld income tax or estimated tax paid, check “No.”) Yes. Skip question 3 No. Continue
Yes. STOP No. Go to Step 5. and Step 6; go to 䊲
Worksheet B.
You can’t take the
credit.
3. If you have:
• 3 or more qualifying children who have valid SSNs, is
Step 5 Earned Income your earned income less than $61,555 ($68,675 if
married filing jointly)?
1. Are you filing Schedule SE because you were a member of • 2 qualifying children who have valid SSNs, is your
the clergy or you had church employee income of $108.28 earned income less than $57,310 ($64,430 if married
or more? filing jointly)?
• 1 qualifying child who has a valid SSN, is your earned
Yes. See Clergy or No. Complete the income less than $50,434 ($57,554 if married filing
Church employees, following worksheet. jointly)?
whichever applies. • No qualifying children who have valid SSNs, is your
earned income less than $19,104 ($26,214 if married
filing jointly)?
Yes. Go to Step 6. No. STOP
You can’t take the credit.
42 Need more information or forms? Visit IRS.gov.
nontaxable combat pay, you can each make your own election.
Step 6 How To Figure the Credit In other words, if one of you makes the election, the other one
can also make it but doesn’t have to.
1. Do you want the IRS to figure the credit for you? If you elect to use your nontaxable combat pay in fig-
Yes. See Credit figured No. Go to Worksheet A. ! uring your EIC, enter that amount on line 1i.
by the IRS, later. CAUTION
Line 27b Credit figured by the IRS. To have the IRS figure your EIC,
do the following.
Check the box on line 27b if you are (1) a minister, member of a
religious order who has not taken a vow of poverty, or a Christi- 1. Enter “EIC” on the dotted line next to line 27a.
an Science practitioner; and (2) filing Schedule SE and the 2. Be sure you enter the nontaxable combat pay you elect to
amount on line 2 of that schedule includes an amount that was include in earned income by entering that amount on line 1i.
also reported on Form 1040 or 1040-SR, line 1z. See the in- See Combat pay, nontaxable, earlier.
structions under Clergy, later, for how to determine the amount 3. If you have a qualifying child, complete and attach
of your earned income. Schedule EIC. If your EIC for a year after 1996 was reduced or
disallowed, see Form 8862, who must file, later.
Line 27c
Check the box on line 27c if you do not want to claim the Exception to time lived with you. Temporary absences by you
earned income credit or if you have been instructed to check the or the child for special circumstances, such as school, vacation,
box in the instructions for line 27a. business, medical care, military service, or detention in a juve-
nile facility, count as time the child lived with you. Also see
Definitions and Special Rules Kidnapped child under Who Qualifies as Your Dependent, earli-
er, and Members of the military, later. A child is considered to
Adopted child. An adopted child is always treated as your own have lived with you for more than half of 2025 if the child was
child. An adopted child includes a child lawfully placed with born or died in 2025 and your home was this child’s home for
you for legal adoption. more than half the time the child was alive in 2025 or, if you
adopted the child in 2025, the child was lawfully placed with
Church employees. Determine how much of the amount on
you for legal adoption by you in 2025, or if the child was an eli-
Form 1040 or 1040-SR, line 1a, was also reported on Sched-
gible foster child placed with you during 2025 and your main
ule SE, Part I, line 5a. Subtract that amount from the amount on
home was the child’s main home for more than half the time
Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of
since the child was adopted or placed with you in 2025.
the worksheet in Step 5 (instead of entering the actual amount
from Form 1040 or 1040-SR, line 1a). Be sure to answer “Yes” Form 4797 filers. If the amount on Form 1040 or 1040-SR,
to question 2 in Step 5. line 7a, includes an amount from Form 4797, you must use
Clergy. The following instructions apply to ministers, members Worksheet 1 in Pub. 596 to see if you can take the EIC. Other-
of religious orders who have not taken a vow of poverty, and wise, stop; you can’t take the EIC.
Christian Science practitioners. If you are filing Schedule SE Form 8862, who must file. You must file Form 8862 if your
and the amount on line 2 of that schedule includes an amount EIC for a year after 1996 was reduced or disallowed for any
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. Check the box on line 27b. • 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
Need more information or forms? Visit IRS.gov. 43
Full-time student. A full-time student is a child who during 1. Child tax credit, credit for other dependents, and addi-
any part of 5 calendar months of 2025 was enrolled as a tional child tax credit (lines 19 and 28).
full-time student at a school or took a full-time, on-farm training 2. Head of household filing status.
course given by a school or a state, county, or local government 3. Credit for child and dependent care expenses (Schedule
agency. A school includes a technical, trade, or mechanical 3, line 2).
school. It doesn't include an on-the-job training course, corre-
4. Exclusion for dependent care benefits (Form 2441, Part
spondence school, or school offering courses only through the
III).
Internet.
5. Earned income credit (line 27a).
Main home. Your main home may be your house, apartment,
mobile home, shelter, temporary lodging, or other location and No other person can take any of the five tax benefits just listed
doesn’t need to be the same physical location throughout 2025. based on the qualifying child. If you and any other person can
You don’t need a permanent address. claim the child as a qualifying child, the following rules apply.
For purposes of these rules, the term “parent” means a biologi-
Married child. A child who was married at the end of 2025 is
cal or adoptive parent of an individual. It doesn’t include a step-
a qualifying child only if (a) you can claim the child as your de-
parent or foster parent unless that person has adopted the indi-
pendent, or (b) you could have claimed the child as your de-
vidual.
pendent except for the special rule for Children of divorced or
separated parents under Who Qualifies as Your Dependent, ear- • If only one of the persons is the child’s parent, the child is
treated as the qualifying child of the parent.
lier.
• If the parents file a joint return together and can claim the
Members of the military. If you were on extended active duty child as a qualifying child, the child is treated as the qualifying
outside the United States, your main home is considered to be in child of the parents.
the United States during that duty period. Extended active duty • If the parents don’t file a joint return together but both pa-
is military duty ordered for an indefinite period or for a period rents claim the child as a qualifying child, the IRS will treat the
of more than 90 days. Once you begin serving extended active child as the qualifying child of the parent with whom the child
duty, you are considered to be on extended active duty even if lived for the longer period of time in 2025. If the child lived
you don’t serve more than 90 days. with each parent for the same amount of time, the IRS will treat
Nonresident aliens. If you checked the box in the Filing Status the child as the qualifying child of the parent who had the high-
section to treat a nonresident alien or dual-status alien spouse as er adjusted gross income (AGI) for 2025.
a U.S. resident for the entire year, go to Step 2. Otherwise, stop; • If no parent can claim the child as a qualifying child, the
you can’t take the EIC. Check the box on line 27c. See Nonresi- child is treated as the qualifying child of the person who had the
dent aliens and dual-status aliens, earlier. highest AGI for 2025.
• If a parent can claim the child as a qualifying child but no
Permanently and totally disabled. A person is permanently parent does so claim the child, the child is treated as the qualify-
and totally disabled if, at any time in 2025, the person couldn’t ing child of the person who had the highest AGI for 2025, but
engage in any substantial gainful activity because of a physical only if that person’s AGI is higher than the highest AGI of any
or mental condition and a doctor has determined that this condi- parent of the child who can claim the child.
tion (a) has lasted or can be expected to last continuously for at If, under these rules, you can’t claim a child as a quali-
least a year, or (b) can be expected to lead to death. TIP fying child for the EIC, you may be able to claim the
EIC under the rules for a taxpayer without a qualifying
Special rule for separated spouses. If you are married, but not
child. For more information, see Pub. 596.
filing a joint return, had a qualifying child who lived with you
in the United States for more than half of 2025, and either of the Example. Your child, Lee, meets the conditions to be a qual-
following apply, you can claim the EIC if: ifying child for both you and your parent. Lee doesn’t meet the
• You lived apart from your spouse for the last 6 months of conditions to be a qualifying child of any other person, includ-
2025, or ing Lee’s other parent. Under the rules just described, you can
• You are legally separated according to your state law un- claim Lee as a qualifying child for all of the five tax benefits lis-
der a written separation agreement or a decree of separate main- ted here for which you otherwise qualify. Your parent can’t
tenance and you didn’t live in the same household as your claim any of the five tax benefits listed here based on Lee.
spouse at the end of 2025. However, if your parent’s AGI is higher than yours and you
If you meet these requirements, make sure you check the box in don’t claim Lee as a qualifying child, Lee is the qualifying child
the Dependents section that discusses the special rule for sepa- of your parent.
rated spouses on page 1 of Form 1040 or 1040-SR.
For more details and examples, see Pub. 596.
Qualifying child of more than one person. Even if a child
Social security number (SSN). For the EIC, a valid SSN is a
meets the conditions to be the qualifying child of more than one
number issued by the Social Security Administration unless
person, only one person can claim the child as a qualifying child
“Not Valid for Employment” is printed on the social security
for all of the following tax benefits, unless the special rule for
card and the number was issued solely to allow the recipient of
Children of divorced or separated parents under Who Qualifies
the SSN to apply for or receive a federally funded benefit. If
as Your Dependent, earlier, applies.
“Not Valid for Employment” is printed on the social security
44 Need more information or forms? Visit IRS.gov.
card and the cardholder’s immigration status has changed so ritories. If you are a member of the military stationed outside
that they are now a U.S. citizen or permanent resident, ask the the United States, see Members of the military, earlier.
SSA for a new social security card without the legend. Howev-
Welfare benefits, effect of credit on. Any refund you receive
er, if “Valid for Work Only With DHS Authorization” is printed
as a result of taking the EIC can’t be counted as income when
on your social security card, your SSN is valid for EIC purposes
determining if you or anyone else is eligible for benefits or as-
only as long as the DHS authorization is still valid.
sistance, or how much you or anyone else can receive, under
To find out how to get an SSN, see Social Security Number any federal program or under any state or local program fi-
(SSN) near the beginning of these instructions. If you won’t nanced in whole or in part with federal funds. These programs
have an SSN by the date your return is due, see What if You include Temporary Assistance for Needy Families (TANF),
Can’t File on Time? Medicaid, Supplemental Security Income (SSI), and Supple-
If you didn’t have an SSN issued on or before the due date of mental Nutrition Assistance Program (formerly food stamps). In
your 2025 return (including extensions), you can’t claim the addition, when determining eligibility, the refund can’t be coun-
EIC on your original or an amended 2025 return. If a child ted as a resource for at least 12 months after you receive it.
didn’t have an SSN issued on or before the due date of your re- Check with your local benefit coordinator to find out if your re-
turn (including extensions), you can’t count that child as a qual- fund will affect your benefits.
ifying child in figuring the amount of the EIC on your original
or an amended 2025 return.
United States. The United States means the 50 states and the
District of Columbia. It doesn’t include Puerto Rico or U.S. ter-
Need more information or forms? Visit IRS.gov. 45
Worksheet A—2025 EIC—Line 27a 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 A Worksheet B) to find the credit. Be sure you use the correct column
2
for your filing status and the number of qualifying children you have who
have valid SSNs as defined earlier. Enter the credit here.
STOP
If line 2 is zero, You can’t take the credit.
Check the box on Form 1040 or 1040-SR, line 27c.
3. Enter the amount from Form 1040 or 1040-SR, line 11b. 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 valid SSNs, is the amount on line
3 less than $10,620 ($17,730 if married filing jointly)?
Filers Who ● 1 or more qualifying children who have valid SSNs, is the amount
Answered on line 3 less than $23,350 ($30,470 if married filing 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 find the
credit. Be sure you use the correct column for your filing
status and the number of qualifying children you have who 5
have valid SSNs. 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 27a.
Income Credit
Reminder— 1040 or
1040-SR 10o4r0
If you have a qualifying child, complete and attach Schedule EIC.
R
EIC 1040-S
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form 8862 to take
CAUTION the credit for 2025.
46 Need more information or forms? Visit IRS.gov.
Worksheet B—2025 EIC—Line 27a 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 filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to
enter in Parts 1 through 3.
Part 1 1a
1a. Enter the amount from Schedule SE, Part I, line 3.
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 profit from services performed as a
Part 2 notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form
4029 or Form 4361, or any other amounts exempt from self-employment tax.
Self-Employed
a. Enter any net farm profit or (loss) from Schedule F, line 34; and
NOT Required 2a
from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
To File
b. Enter any net profit or (loss) from Schedule C, line 31; and Schedule
Schedule SE K-1 (Form 1065), box 14, code A (other than farming)*.
+ 2b
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 filing 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.
Note. If line 4b STOP
If line 4b is zero or less, You can’t take the credit. Check the box on Form 1040 or 1040-SR, line
includes income on
which you should 27c.
have paid self- 5. If you have:
employment tax but ● 3 or more qualifying children who have valid SSNs, is line 4b less than $61,555 ($68,675 if married
didn’t, we may
filing jointly)?
reduce your credit by
● 2 qualifying children who have valid SSNs, is line 4b less than $57,310 ($64,430 if married filing jointly)?
the amount of
self-employment tax ● 1 qualifying child who has a valid SSN, is line 4b less than $50,434 ($57,554 if married filing jointly)?
not paid. ● No qualifying children who have valid SSNs, is line 4b less than $19,104 ($26,214 if married filing jointly)?
Yes. If you want the IRS to figure your credit, see Credit figured by the IRS, earlier. If you want to
figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
STOP
No. You can’t take the credit. Check the box on Form 1040 or 1040-SR, line 27c.
Need more information or forms? Visit IRS.gov. 47
Worksheet B —2025 EIC—Line 27a—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 find
the credit. Be sure you use the correct column for your filing status and
the number of qualifying children you have who have valid SSNs. Enter 7
the credit here.
If line 7 is zero, STOP You can’t take the credit.
Check the box on Form 1040 or 1040-SR, line 27c.
8. Enter the amount from Form 1040 or 1040-SR,
8
line 11b.
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 valid SSNs, is the amount on line 8
less than $10,620 ($17,730 if married filing jointly)?
Filers Who
● 1 or more qualifying children who have valid SSNs, is the amount on
Answered line 8 less than $23,350 ($30,470 if married filing 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 find the
credit. Be sure you use the correct column for your filing status
and the number of qualifying children you have who have valid 10
SSNs. 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 27a.
If you have a qualifying child, complete and attach Schedule EIC. 1040 or
1040-SR 10o4r0
EIC R
1040-S
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form
CAUTION 8862 to take the credit for 2025.
48 Need more information or forms? Visit IRS.gov.
2025 Earned Income Credit (EIC) Table And your filing status is—
Caution. This is not a tax table.
If the amount you are Single, head of household, or
looking up from the qualifying surviving spouse and
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
But less
Your credit is—
than
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 27a.
(Continued)
Need more information or forms? Visit IRS.gov. 49
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 8,850 649 3,001 3,530 3,971 649 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 8,900 649 3,018 3,550 3,994 649 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 8,950 649 3,035 3,570 4,016 649 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 9,000 649 3,052 3,590 4,039 649 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 9,050 649 3,069 3,610 4,061 649 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 9,100 649 3,086 3,630 4,084 649 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 9,150 649 3,103 3,650 4,106 649 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 9,200 649 3,120 3,670 4,129 649 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 9,250 649 3,137 3,690 4,151 649 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 9,300 649 3,154 3,710 4,174 649 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 9,350 649 3,171 3,730 4,196 649 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 9,400 649 3,188 3,750 4,219 649 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 9,450 649 3,205 3,770 4,241 649 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 9,500 649 3,222 3,790 4,264 649 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 9,550 649 3,239 3,810 4,286 649 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 9,600 649 3,256 3,830 4,309 649 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 9,650 649 3,273 3,850 4,331 649 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 9,700 649 3,290 3,870 4,354 649 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 9,750 649 3,307 3,890 4,376 649 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 9,800 649 3,324 3,910 4,399 649 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 9,850 649 3,341 3,930 4,421 649 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 9,900 649 3,358 3,950 4,444 649 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 9,950 649 3,375 3,970 4,466 649 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 10,000 649 3,392 3,990 4,489 649 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 10,050 649 3,409 4,010 4,511 649 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 10,100 649 3,426 4,030 4,534 649 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 10,150 649 3,443 4,050 4,556 649 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 10,200 649 3,460 4,070 4,579 649 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 10,250 649 3,477 4,090 4,601 649 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 10,300 649 3,494 4,110 4,624 649 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 10,350 649 3,511 4,130 4,646 649 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 10,400 649 3,528 4,150 4,669 649 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 10,450 649 3,545 4,170 4,691 649 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 10,500 649 3,562 4,190 4,714 649 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 10,550 649 3,579 4,210 4,736 649 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 10,600 649 3,596 4,230 4,759 649 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 10,650 649 3,613 4,250 4,781 649 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 10,700 645 3,630 4,270 4,804 649 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 10,750 641 3,647 4,290 4,826 649 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 10,800 637 3,664 4,310 4,849 649 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 10,850 633 3,681 4,330 4,871 649 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 10,900 629 3,698 4,350 4,894 649 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 10,950 626 3,715 4,370 4,916 649 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 11,000 622 3,732 4,390 4,939 649 3,732 4,390 4,939
7,800 7,850 599 2,661 3,130 3,521 599 2,661 3,130 3,521 11,000 11,050 618 3,749 4,410 4,961 649 3,749 4,410 4,961
7,850 7,900 602 2,678 3,150 3,544 602 2,678 3,150 3,544 11,050 11,100 614 3,766 4,430 4,984 649 3,766 4,430 4,984
7,900 7,950 606 2,695 3,170 3,566 606 2,695 3,170 3,566 11,100 11,150 610 3,783 4,450 5,006 649 3,783 4,450 5,006
7,950 8,000 610 2,712 3,190 3,589 610 2,712 3,190 3,589 11,150 11,200 607 3,800 4,470 5,029 649 3,800 4,470 5,029
8,000 8,050 614 2,729 3,210 3,611 614 2,729 3,210 3,611 11,200 11,250 603 3,817 4,490 5,051 649 3,817 4,490 5,051
8,050 8,100 618 2,746 3,230 3,634 618 2,746 3,230 3,634 11,250 11,300 599 3,834 4,510 5,074 649 3,834 4,510 5,074
8,100 8,150 622 2,763 3,250 3,656 622 2,763 3,250 3,656 11,300 11,350 595 3,851 4,530 5,096 649 3,851 4,530 5,096
8,150 8,200 625 2,780 3,270 3,679 625 2,780 3,270 3,679 11,350 11,400 591 3,868 4,550 5,119 649 3,868 4,550 5,119
8,200 8,250 629 2,797 3,290 3,701 629 2,797 3,290 3,701 11,400 11,450 587 3,885 4,570 5,141 649 3,885 4,570 5,141
8,250 8,300 633 2,814 3,310 3,724 633 2,814 3,310 3,724 11,450 11,500 584 3,902 4,590 5,164 649 3,902 4,590 5,164
8,300 8,350 637 2,831 3,330 3,746 637 2,831 3,330 3,746 11,500 11,550 580 3,919 4,610 5,186 649 3,919 4,610 5,186
8,350 8,400 641 2,848 3,350 3,769 641 2,848 3,350 3,769 11,550 11,600 576 3,936 4,630 5,209 649 3,936 4,630 5,209
8,400 8,450 645 2,865 3,370 3,791 645 2,865 3,370 3,791 11,600 11,650 572 3,953 4,650 5,231 649 3,953 4,650 5,231
8,450 8,500 649 2,882 3,390 3,814 649 2,882 3,390 3,814 11,650 11,700 568 3,970 4,670 5,254 649 3,970 4,670 5,254
8,500 8,550 649 2,899 3,410 3,836 649 2,899 3,410 3,836 11,700 11,750 564 3,987 4,690 5,276 649 3,987 4,690 5,276
8,550 8,600 649 2,916 3,430 3,859 649 2,916 3,430 3,859 11,750 11,800 561 4,004 4,710 5,299 649 4,004 4,710 5,299
8,600 8,650 649 2,933 3,450 3,881 649 2,933 3,450 3,881 11,800 11,850 557 4,021 4,730 5,321 649 4,021 4,730 5,321
8,650 8,700 649 2,950 3,470 3,904 649 2,950 3,470 3,904 11,850 11,900 553 4,038 4,750 5,344 649 4,038 4,750 5,344
8,700 8,750 649 2,967 3,490 3,926 649 2,967 3,490 3,926 11,900 11,950 549 4,055 4,770 5,366 649 4,055 4,770 5,366
8,750 8,800 649 2,984 3,510 3,949 649 2,984 3,510 3,949 11,950 12,000 545 4,072 4,790 5,389 649 4,072 4,790 5,389
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
(Continued)
50 Need more information or forms? Visit IRS.gov.
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 12,050 542 4,089 4,810 5,411 649 4,089 4,810 5,411 15,200 15,250 297 4,328 6,090 6,851 649 4,328 6,090 6,851
12,050 12,100 538 4,106 4,830 5,434 649 4,106 4,830 5,434 15,250 15,300 293 4,328 6,110 6,874 649 4,328 6,110 6,874
12,100 12,150 534 4,123 4,850 5,456 649 4,123 4,850 5,456 15,300 15,350 289 4,328 6,130 6,896 649 4,328 6,130 6,896
12,150 12,200 530 4,140 4,870 5,479 649 4,140 4,870 5,479 15,350 15,400 285 4,328 6,150 6,919 649 4,328 6,150 6,919
12,200 12,250 526 4,157 4,890 5,501 649 4,157 4,890 5,501 15,400 15,450 281 4,328 6,170 6,941 649 4,328 6,170 6,941
12,250 12,300 522 4,174 4,910 5,524 649 4,174 4,910 5,524 15,450 15,500 278 4,328 6,190 6,964 649 4,328 6,190 6,964
12,300 12,350 519 4,191 4,930 5,546 649 4,191 4,930 5,546 15,500 15,550 274 4,328 6,210 6,986 649 4,328 6,210 6,986
12,350 12,400 515 4,208 4,950 5,569 649 4,208 4,950 5,569 15,550 15,600 270 4,328 6,230 7,009 649 4,328 6,230 7,009
12,400 12,450 511 4,225 4,970 5,591 649 4,225 4,970 5,591 15,600 15,650 266 4,328 6,250 7,031 649 4,328 6,250 7,031
12,450 12,500 507 4,242 4,990 5,614 649 4,242 4,990 5,614 15,650 15,700 262 4,328 6,270 7,054 649 4,328 6,270 7,054
12,500 12,550 503 4,259 5,010 5,636 649 4,259 5,010 5,636 15,700 15,750 258 4,328 6,290 7,076 649 4,328 6,290 7,076
12,550 12,600 499 4,276 5,030 5,659 649 4,276 5,030 5,659 15,750 15,800 255 4,328 6,310 7,099 649 4,328 6,310 7,099
12,600 12,650 496 4,293 5,050 5,681 649 4,293 5,050 5,681 15,800 15,850 251 4,328 6,330 7,121 649 4,328 6,330 7,121
12,650 12,700 492 4,310 5,070 5,704 649 4,310 5,070 5,704 15,850 15,900 247 4,328 6,350 7,144 649 4,328 6,350 7,144
12,700 12,750 488 4,328 5,090 5,726 649 4,328 5,090 5,726 15,900 15,950 243 4,328 6,370 7,166 649 4,328 6,370 7,166
12,750 12,800 484 4,328 5,110 5,749 649 4,328 5,110 5,749 15,950 16,000 239 4,328 6,390 7,189 649 4,328 6,390 7,189
12,800 12,850 480 4,328 5,130 5,771 649 4,328 5,130 5,771 16,000 16,050 236 4,328 6,410 7,211 649 4,328 6,410 7,211
12,850 12,900 476 4,328 5,150 5,794 649 4,328 5,150 5,794 16,050 16,100 232 4,328 6,430 7,234 649 4,328 6,430 7,234
12,900 12,950 473 4,328 5,170 5,816 649 4,328 5,170 5,816 16,100 16,150 228 4,328 6,450 7,256 649 4,328 6,450 7,256
12,950 13,000 469 4,328 5,190 5,839 649 4,328 5,190 5,839 16,150 16,200 224 4,328 6,470 7,279 649 4,328 6,470 7,279
13,000 13,050 465 4,328 5,210 5,861 649 4,328 5,210 5,861 16,200 16,250 220 4,328 6,490 7,301 649 4,328 6,490 7,301
13,050 13,100 461 4,328 5,230 5,884 649 4,328 5,230 5,884 16,250 16,300 216 4,328 6,510 7,324 649 4,328 6,510 7,324
13,100 13,150 457 4,328 5,250 5,906 649 4,328 5,250 5,906 16,300 16,350 213 4,328 6,530 7,346 649 4,328 6,530 7,346
13,150 13,200 454 4,328 5,270 5,929 649 4,328 5,270 5,929 16,350 16,400 209 4,328 6,550 7,369 649 4,328 6,550 7,369
13,200 13,250 450 4,328 5,290 5,951 649 4,328 5,290 5,951 16,400 16,450 205 4,328 6,570 7,391 649 4,328 6,570 7,391
13,250 13,300 446 4,328 5,310 5,974 649 4,328 5,310 5,974 16,450 16,500 201 4,328 6,590 7,414 649 4,328 6,590 7,414
13,300 13,350 442 4,328 5,330 5,996 649 4,328 5,330 5,996 16,500 16,550 197 4,328 6,610 7,436 649 4,328 6,610 7,436
13,350 13,400 438 4,328 5,350 6,019 649 4,328 5,350 6,019 16,550 16,600 193 4,328 6,630 7,459 649 4,328 6,630 7,459
13,400 13,450 434 4,328 5,370 6,041 649 4,328 5,370 6,041 16,600 16,650 190 4,328 6,650 7,481 649 4,328 6,650 7,481
13,450 13,500 431 4,328 5,390 6,064 649 4,328 5,390 6,064 16,650 16,700 186 4,328 6,670 7,504 649 4,328 6,670 7,504
13,500 13,550 427 4,328 5,410 6,086 649 4,328 5,410 6,086 16,700 16,750 182 4,328 6,690 7,526 649 4,328 6,690 7,526
13,550 13,600 423 4,328 5,430 6,109 649 4,328 5,430 6,109 16,750 16,800 178 4,328 6,710 7,549 649 4,328 6,710 7,549
13,600 13,650 419 4,328 5,450 6,131 649 4,328 5,450 6,131 16,800 16,850 174 4,328 6,730 7,571 649 4,328 6,730 7,571
13,650 13,700 415 4,328 5,470 6,154 649 4,328 5,470 6,154 16,850 16,900 170 4,328 6,750 7,594 649 4,328 6,750 7,594
13,700 13,750 411 4,328 5,490 6,176 649 4,328 5,490 6,176 16,900 16,950 167 4,328 6,770 7,616 649 4,328 6,770 7,616
13,750 13,800 408 4,328 5,510 6,199 649 4,328 5,510 6,199 16,950 17,000 163 4,328 6,790 7,639 649 4,328 6,790 7,639
13,800 13,850 404 4,328 5,530 6,221 649 4,328 5,530 6,221 17,000 17,050 159 4,328 6,810 7,661 649 4,328 6,810 7,661
13,850 13,900 400 4,328 5,550 6,244 649 4,328 5,550 6,244 17,050 17,100 155 4,328 6,830 7,684 649 4,328 6,830 7,684
13,900 13,950 396 4,328 5,570 6,266 649 4,328 5,570 6,266 17,100 17,150 151 4,328 6,850 7,706 649 4,328 6,850 7,706
13,950 14,000 392 4,328 5,590 6,289 649 4,328 5,590 6,289 17,150 17,200 148 4,328 6,870 7,729 649 4,328 6,870 7,729
14,000 14,050 389 4,328 5,610 6,311 649 4,328 5,610 6,311 17,200 17,250 144 4,328 6,890 7,751 649 4,328 6,890 7,751
14,050 14,100 385 4,328 5,630 6,334 649 4,328 5,630 6,334 17,250 17,300 140 4,328 6,910 7,774 649 4,328 6,910 7,774
14,100 14,150 381 4,328 5,650 6,356 649 4,328 5,650 6,356 17,300 17,350 136 4,328 6,930 7,796 649 4,328 6,930 7,796
14,150 14,200 377 4,328 5,670 6,379 649 4,328 5,670 6,379 17,350 17,400 132 4,328 6,950 7,819 649 4,328 6,950 7,819
14,200 14,250 373 4,328 5,690 6,401 649 4,328 5,690 6,401 17,400 17,450 128 4,328 6,970 7,841 649 4,328 6,970 7,841
14,250 14,300 369 4,328 5,710 6,424 649 4,328 5,710 6,424 17,450 17,500 125 4,328 6,990 7,864 649 4,328 6,990 7,864
14,300 14,350 366 4,328 5,730 6,446 649 4,328 5,730 6,446 17,500 17,550 121 4,328 7,010 7,886 649 4,328 7,010 7,886
14,350 14,400 362 4,328 5,750 6,469 649 4,328 5,750 6,469 17,550 17,600 117 4,328 7,030 7,909 649 4,328 7,030 7,909
14,400 14,450 358 4,328 5,770 6,491 649 4,328 5,770 6,491 17,600 17,650 113 4,328 7,050 7,931 649 4,328 7,050 7,931
14,450 14,500 354 4,328 5,790 6,514 649 4,328 5,790 6,514 17,650 17,700 109 4,328 7,070 7,954 649 4,328 7,070 7,954
14,500 14,550 350 4,328 5,810 6,536 649 4,328 5,810 6,536 17,700 17,750 105 4,328 7,090 7,976 649 4,328 7,090 7,976
14,550 14,600 346 4,328 5,830 6,559 649 4,328 5,830 6,559 17,750 17,800 102 4,328 7,110 7,999 646 4,328 7,110 7,999
14,600 14,650 343 4,328 5,850 6,581 649 4,328 5,850 6,581 17,800 17,850 98 4,328 7,130 8,021 642 4,328 7,130 8,021
14,650 14,700 339 4,328 5,870 6,604 649 4,328 5,870 6,604 17,850 17,900 94 4,328 7,152 8,046 638 4,328 7,152 8,046
14,700 14,750 335 4,328 5,890 6,626 649 4,328 5,890 6,626 17,900 17,950 90 4,328 7,152 8,046 634 4,328 7,152 8,046
14,750 14,800 331 4,328 5,910 6,649 649 4,328 5,910 6,649 17,950 18,000 86 4,328 7,152 8,046 630 4,328 7,152 8,046
14,800 14,850 327 4,328 5,930 6,671 649 4,328 5,930 6,671 18,000 18,050 83 4,328 7,152 8,046 626 4,328 7,152 8,046
14,850 14,900 323 4,328 5,950 6,694 649 4,328 5,950 6,694 18,050 18,100 79 4,328 7,152 8,046 623 4,328 7,152 8,046
14,900 14,950 320 4,328 5,970 6,716 649 4,328 5,970 6,716 18,100 18,150 75 4,328 7,152 8,046 619 4,328 7,152 8,046
14,950 15,000 316 4,328 5,990 6,739 649 4,328 5,990 6,739 18,150 18,200 71 4,328 7,152 8,046 615 4,328 7,152 8,046
15,000 15,050 312 4,328 6,010 6,761 649 4,328 6,010 6,761 18,200 18,250 67 4,328 7,152 8,046 611 4,328 7,152 8,046
15,050 15,100 308 4,328 6,030 6,784 649 4,328 6,030 6,784 18,250 18,300 63 4,328 7,152 8,046 607 4,328 7,152 8,046
15,100 15,150 304 4,328 6,050 6,806 649 4,328 6,050 6,806 18,300 18,350 60 4,328 7,152 8,046 603 4,328 7,152 8,046
15,150 15,200 301 4,328 6,070 6,829 649 4,328 6,070 6,829 18,350 18,400 56 4,328 7,152 8,046 600 4,328 7,152 8,046
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
(Continued)
Need more information or forms? Visit IRS.gov. 51
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 52 4,328 7,152 8,046 596 4,328 7,152 8,046 21,600 21,650 0 4,328 7,152 8,046 351 4,328 7,152 8,046
18,450 18,500 48 4,328 7,152 8,046 592 4,328 7,152 8,046 21,650 21,700 0 4,328 7,152 8,046 347 4,328 7,152 8,046
18,500 18,550 44 4,328 7,152 8,046 588 4,328 7,152 8,046 21,700 21,750 0 4,328 7,152 8,046 343 4,328 7,152 8,046
18,550 18,600 40 4,328 7,152 8,046 584 4,328 7,152 8,046 21,750 21,800 0 4,328 7,152 8,046 340 4,328 7,152 8,046
18,600 18,650 37 4,328 7,152 8,046 581 4,328 7,152 8,046 21,800 21,850 0 4,328 7,152 8,046 336 4,328 7,152 8,046
18,650 18,700 33 4,328 7,152 8,046 577 4,328 7,152 8,046 21,850 21,900 0 4,328 7,152 8,046 332 4,328 7,152 8,046
18,700 18,750 29 4,328 7,152 8,046 573 4,328 7,152 8,046 21,900 21,950 0 4,328 7,152 8,046 328 4,328 7,152 8,046
18,750 18,800 25 4,328 7,152 8,046 569 4,328 7,152 8,046 21,950 22,000 0 4,328 7,152 8,046 324 4,328 7,152 8,046
18,800 18,850 21 4,328 7,152 8,046 565 4,328 7,152 8,046 22,000 22,050 0 4,328 7,152 8,046 320 4,328 7,152 8,046
18,850 18,900 17 4,328 7,152 8,046 561 4,328 7,152 8,046 22,050 22,100 0 4,328 7,152 8,046 317 4,328 7,152 8,046
18,900 18,950 14 4,328 7,152 8,046 558 4,328 7,152 8,046 22,100 22,150 0 4,328 7,152 8,046 313 4,328 7,152 8,046
18,950 19,000 10 4,328 7,152 8,046 554 4,328 7,152 8,046 22,150 22,200 0 4,328 7,152 8,046 309 4,328 7,152 8,046
19,000 19,050 6 4,328 7,152 8,046 550 4,328 7,152 8,046 22,200 22,250 0 4,328 7,152 8,046 305 4,328 7,152 8,046
19,050 19,100 2 4,328 7,152 8,046 546 4,328 7,152 8,046 22,250 22,300 0 4,328 7,152 8,046 301 4,328 7,152 8,046
19,100 19,150 * 4,328 7,152 8,046 542 4,328 7,152 8,046 22,300 22,350 0 4,328 7,152 8,046 297 4,328 7,152 8,046
19,150 19,200 0 4,328 7,152 8,046 538 4,328 7,152 8,046 22,350 22,400 0 4,328 7,152 8,046 294 4,328 7,152 8,046
19,200 19,250 0 4,328 7,152 8,046 535 4,328 7,152 8,046 22,400 22,450 0 4,328 7,152 8,046 290 4,328 7,152 8,046
19,250 19,300 0 4,328 7,152 8,046 531 4,328 7,152 8,046 22,450 22,500 0 4,328 7,152 8,046 286 4,328 7,152 8,046
19,300 19,350 0 4,328 7,152 8,046 527 4,328 7,152 8,046 22,500 22,550 0 4,328 7,152 8,046 282 4,328 7,152 8,046
19,350 19,400 0 4,328 7,152 8,046 523 4,328 7,152 8,046 22,550 22,600 0 4,328 7,152 8,046 278 4,328 7,152 8,046
19,400 19,450 0 4,328 7,152 8,046 519 4,328 7,152 8,046 22,600 22,650 0 4,328 7,152 8,046 275 4,328 7,152 8,046
19,450 19,500 0 4,328 7,152 8,046 516 4,328 7,152 8,046 22,650 22,700 0 4,328 7,152 8,046 271 4,328 7,152 8,046
19,500 19,550 0 4,328 7,152 8,046 512 4,328 7,152 8,046 22,700 22,750 0 4,328 7,152 8,046 267 4,328 7,152 8,046
19,550 19,600 0 4,328 7,152 8,046 508 4,328 7,152 8,046 22,750 22,800 0 4,328 7,152 8,046 263 4,328 7,152 8,046
19,600 19,650 0 4,328 7,152 8,046 504 4,328 7,152 8,046 22,800 22,850 0 4,328 7,152 8,046 259 4,328 7,152 8,046
19,650 19,700 0 4,328 7,152 8,046 500 4,328 7,152 8,046 22,850 22,900 0 4,328 7,152 8,046 255 4,328 7,152 8,046
19,700 19,750 0 4,328 7,152 8,046 496 4,328 7,152 8,046 22,900 22,950 0 4,328 7,152 8,046 252 4,328 7,152 8,046
19,750 19,800 0 4,328 7,152 8,046 493 4,328 7,152 8,046 22,950 23,000 0 4,328 7,152 8,046 248 4,328 7,152 8,046
19,800 19,850 0 4,328 7,152 8,046 489 4,328 7,152 8,046 23,000 23,050 0 4,328 7,152 8,046 244 4,328 7,152 8,046
19,850 19,900 0 4,328 7,152 8,046 485 4,328 7,152 8,046 23,050 23,100 0 4,328 7,152 8,046 240 4,328 7,152 8,046
19,900 19,950 0 4,328 7,152 8,046 481 4,328 7,152 8,046 23,100 23,150 0 4,328 7,152 8,046 236 4,328 7,152 8,046
19,950 20,000 0 4,328 7,152 8,046 477 4,328 7,152 8,046 23,150 23,200 0 4,328 7,152 8,046 232 4,328 7,152 8,046
20,000 20,050 0 4,328 7,152 8,046 473 4,328 7,152 8,046 23,200 23,250 0 4,328 7,152 8,046 229 4,328 7,152 8,046
20,050 20,100 0 4,328 7,152 8,046 470 4,328 7,152 8,046 23,250 23,300 0 4,328 7,152 8,046 225 4,328 7,152 8,046
20,100 20,150 0 4,328 7,152 8,046 466 4,328 7,152 8,046 23,300 23,350 0 4,328 7,152 8,046 221 4,328 7,152 8,046
20,150 20,200 0 4,328 7,152 8,046 462 4,328 7,152 8,046 23,350 23,400 0 4,324 7,147 8,041 217 4,328 7,152 8,046
20,200 20,250 0 4,328 7,152 8,046 458 4,328 7,152 8,046 23,400 23,450 0 4,316 7,136 8,030 213 4,328 7,152 8,046
20,250 20,300 0 4,328 7,152 8,046 454 4,328 7,152 8,046 23,450 23,500 0 4,308 7,126 8,020 210 4,328 7,152 8,046
20,300 20,350 0 4,328 7,152 8,046 450 4,328 7,152 8,046 23,500 23,550 0 4,300 7,115 8,009 206 4,328 7,152 8,046
20,350 20,400 0 4,328 7,152 8,046 447 4,328 7,152 8,046 23,550 23,600 0 4,292 7,105 7,999 202 4,328 7,152 8,046
20,400 20,450 0 4,328 7,152 8,046 443 4,328 7,152 8,046 23,600 23,650 0 4,284 7,094 7,988 198 4,328 7,152 8,046
20,450 20,500 0 4,328 7,152 8,046 439 4,328 7,152 8,046 23,650 23,700 0 4,276 7,084 7,978 194 4,328 7,152 8,046
20,500 20,550 0 4,328 7,152 8,046 435 4,328 7,152 8,046 23,700 23,750 0 4,268 7,073 7,967 190 4,328 7,152 8,046
20,550 20,600 0 4,328 7,152 8,046 431 4,328 7,152 8,046 23,750 23,800 0 4,260 7,062 7,956 187 4,328 7,152 8,046
20,600 20,650 0 4,328 7,152 8,046 428 4,328 7,152 8,046 23,800 23,850 0 4,252 7,052 7,946 183 4,328 7,152 8,046
20,650 20,700 0 4,328 7,152 8,046 424 4,328 7,152 8,046 23,850 23,900 0 4,244 7,041 7,935 179 4,328 7,152 8,046
20,700 20,750 0 4,328 7,152 8,046 420 4,328 7,152 8,046 23,900 23,950 0 4,236 7,031 7,925 175 4,328 7,152 8,046
20,750 20,800 0 4,328 7,152 8,046 416 4,328 7,152 8,046 23,950 24,000 0 4,228 7,020 7,914 171 4,328 7,152 8,046
20,800 20,850 0 4,328 7,152 8,046 412 4,328 7,152 8,046 24,000 24,050 0 4,220 7,010 7,904 167 4,328 7,152 8,046
20,850 20,900 0 4,328 7,152 8,046 408 4,328 7,152 8,046 24,050 24,100 0 4,212 6,999 7,893 164 4,328 7,152 8,046
20,900 20,950 0 4,328 7,152 8,046 405 4,328 7,152 8,046 24,100 24,150 0 4,204 6,989 7,883 160 4,328 7,152 8,046
20,950 21,000 0 4,328 7,152 8,046 401 4,328 7,152 8,046 24,150 24,200 0 4,196 6,978 7,872 156 4,328 7,152 8,046
21,000 21,050 0 4,328 7,152 8,046 397 4,328 7,152 8,046 24,200 24,250 0 4,188 6,968 7,862 152 4,328 7,152 8,046
21,050 21,100 0 4,328 7,152 8,046 393 4,328 7,152 8,046 24,250 24,300 0 4,180 6,957 7,851 148 4,328 7,152 8,046
21,100 21,150 0 4,328 7,152 8,046 389 4,328 7,152 8,046 24,300 24,350 0 4,172 6,947 7,841 144 4,328 7,152 8,046
21,150 21,200 0 4,328 7,152 8,046 385 4,328 7,152 8,046 24,350 24,400 0 4,164 6,936 7,830 141 4,328 7,152 8,046
21,200 21,250 0 4,328 7,152 8,046 382 4,328 7,152 8,046 24,400 24,450 0 4,156 6,926 7,820 137 4,328 7,152 8,046
21,250 21,300 0 4,328 7,152 8,046 378 4,328 7,152 8,046 24,450 24,500 0 4,148 6,915 7,809 133 4,328 7,152 8,046
21,300 21,350 0 4,328 7,152 8,046 374 4,328 7,152 8,046 24,500 24,550 0 4,140 6,905 7,799 129 4,328 7,152 8,046
21,350 21,400 0 4,328 7,152 8,046 370 4,328 7,152 8,046 24,550 24,600 0 4,132 6,894 7,788 125 4,328 7,152 8,046
21,400 21,450 0 4,328 7,152 8,046 366 4,328 7,152 8,046 24,600 24,650 0 4,124 6,883 7,777 122 4,328 7,152 8,046
21,450 21,500 0 4,328 7,152 8,046 363 4,328 7,152 8,046 24,650 24,700 0 4,116 6,873 7,767 118 4,328 7,152 8,046
21,500 21,550 0 4,328 7,152 8,046 359 4,328 7,152 8,046 24,700 24,750 0 4,108 6,862 7,756 114 4,328 7,152 8,046
21,550 21,600 0 4,328 7,152 8,046 355 4,328 7,152 8,046 24,750 24,800 0 4,100 6,852 7,746 110 4,328 7,152 8,046
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $19,100 but less than $19,104, 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 $19,104 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.
(Continued)
52 Need more information or forms? Visit IRS.gov.
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 4,092 6,841 7,735 106 4,328 7,152 8,046 28,000 28,050 0 3,581 6,167 7,061 0 4,328 7,152 8,046
24,850 24,900 0 4,084 6,831 7,725 102 4,328 7,152 8,046 28,050 28,100 0 3,573 6,157 7,051 0 4,328 7,152 8,046
24,900 24,950 0 4,076 6,820 7,714 99 4,328 7,152 8,046 28,100 28,150 0 3,565 6,146 7,040 0 4,328 7,152 8,046
24,950 25,000 0 4,068 6,810 7,704 95 4,328 7,152 8,046 28,150 28,200 0 3,557 6,136 7,030 0 4,328 7,152 8,046
25,000 25,050 0 4,060 6,799 7,693 91 4,328 7,152 8,046 28,200 28,250 0 3,549 6,125 7,019 0 4,328 7,152 8,046
25,050 25,100 0 4,052 6,789 7,683 87 4,328 7,152 8,046 28,250 28,300 0 3,541 6,115 7,009 0 4,328 7,152 8,046
25,100 25,150 0 4,044 6,778 7,672 83 4,328 7,152 8,046 28,300 28,350 0 3,533 6,104 6,998 0 4,328 7,152 8,046
25,150 25,200 0 4,036 6,768 7,662 79 4,328 7,152 8,046 28,350 28,400 0 3,525 6,094 6,988 0 4,328 7,152 8,046
25,200 25,250 0 4,028 6,757 7,651 76 4,328 7,152 8,046 28,400 28,450 0 3,517 6,083 6,977 0 4,328 7,152 8,046
25,250 25,300 0 4,020 6,747 7,641 72 4,328 7,152 8,046 28,450 28,500 0 3,509 6,073 6,967 0 4,328 7,152 8,046
25,300 25,350 0 4,012 6,736 7,630 68 4,328 7,152 8,046 28,500 28,550 0 3,501 6,062 6,956 0 4,328 7,152 8,046
25,350 25,400 0 4,004 6,726 7,620 64 4,328 7,152 8,046 28,550 28,600 0 3,493 6,052 6,946 0 4,328 7,152 8,046
25,400 25,450 0 3,996 6,715 7,609 60 4,328 7,152 8,046 28,600 28,650 0 3,485 6,041 6,935 0 4,328 7,152 8,046
25,450 25,500 0 3,988 6,704 7,598 57 4,328 7,152 8,046 28,650 28,700 0 3,477 6,031 6,925 0 4,328 7,152 8,046
25,500 25,550 0 3,980 6,694 7,588 53 4,328 7,152 8,046 28,700 28,750 0 3,469 6,020 6,914 0 4,328 7,152 8,046
25,550 25,600 0 3,972 6,683 7,577 49 4,328 7,152 8,046 28,750 28,800 0 3,461 6,009 6,903 0 4,328 7,152 8,046
25,600 25,650 0 3,964 6,673 7,567 45 4,328 7,152 8,046 28,800 28,850 0 3,453 5,999 6,893 0 4,328 7,152 8,046
25,650 25,700 0 3,956 6,662 7,556 41 4,328 7,152 8,046 28,850 28,900 0 3,445 5,988 6,882 0 4,328 7,152 8,046
25,700 25,750 0 3,948 6,652 7,546 37 4,328 7,152 8,046 28,900 28,950 0 3,437 5,978 6,872 0 4,328 7,152 8,046
25,750 25,800 0 3,940 6,641 7,535 34 4,328 7,152 8,046 28,950 29,000 0 3,429 5,967 6,861 0 4,328 7,152 8,046
25,800 25,850 0 3,932 6,631 7,525 30 4,328 7,152 8,046 29,000 29,050 0 3,421 5,957 6,851 0 4,328 7,152 8,046
25,850 25,900 0 3,925 6,620 7,514 26 4,328 7,152 8,046 29,050 29,100 0 3,413 5,946 6,840 0 4,328 7,152 8,046
25,900 25,950 0 3,917 6,610 7,504 22 4,328 7,152 8,046 29,100 29,150 0 3,405 5,936 6,830 0 4,328 7,152 8,046
25,950 26,000 0 3,909 6,599 7,493 18 4,328 7,152 8,046 29,150 29,200 0 3,397 5,925 6,819 0 4,328 7,152 8,046
26,000 26,050 0 3,901 6,589 7,483 14 4,328 7,152 8,046 29,200 29,250 0 3,389 5,915 6,809 0 4,328 7,152 8,046
26,050 26,100 0 3,893 6,578 7,472 11 4,328 7,152 8,046 29,250 29,300 0 3,381 5,904 6,798 0 4,328 7,152 8,046
26,100 26,150 0 3,885 6,568 7,462 7 4,328 7,152 8,046 29,300 29,350 0 3,373 5,894 6,788 0 4,328 7,152 8,046
26,150 26,200 0 3,877 6,557 7,451 3 4,328 7,152 8,046 29,350 29,400 0 3,365 5,883 6,777 0 4,328 7,152 8,046
26,200 26,250 0 3,869 6,547 7,441 * 4,328 7,152 8,046 29,400 29,450 0 3,357 5,873 6,767 0 4,328 7,152 8,046
26,250 26,300 0 3,861 6,536 7,430 0 4,328 7,152 8,046 29,450 29,500 0 3,349 5,862 6,756 0 4,328 7,152 8,046
26,300 26,350 0 3,853 6,525 7,419 0 4,328 7,152 8,046 29,500 29,550 0 3,341 5,852 6,746 0 4,328 7,152 8,046
26,350 26,400 0 3,845 6,515 7,409 0 4,328 7,152 8,046 29,550 29,600 0 3,333 5,841 6,735 0 4,328 7,152 8,046
26,400 26,450 0 3,837 6,504 7,398 0 4,328 7,152 8,046 29,600 29,650 0 3,325 5,830 6,724 0 4,328 7,152 8,046
26,450 26,500 0 3,829 6,494 7,388 0 4,328 7,152 8,046 29,650 29,700 0 3,317 5,820 6,714 0 4,328 7,152 8,046
26,500 26,550 0 3,821 6,483 7,377 0 4,328 7,152 8,046 29,700 29,750 0 3,309 5,809 6,703 0 4,328 7,152 8,046
26,550 26,600 0 3,813 6,473 7,367 0 4,328 7,152 8,046 29,750 29,800 0 3,301 5,799 6,693 0 4,328 7,152 8,046
26,600 26,650 0 3,805 6,462 7,356 0 4,328 7,152 8,046 29,800 29,850 0 3,293 5,788 6,682 0 4,328 7,152 8,046
26,650 26,700 0 3,797 6,452 7,346 0 4,328 7,152 8,046 29,850 29,900 0 3,285 5,778 6,672 0 4,328 7,152 8,046
26,700 26,750 0 3,789 6,441 7,335 0 4,328 7,152 8,046 29,900 29,950 0 3,277 5,767 6,661 0 4,328 7,152 8,046
26,750 26,800 0 3,781 6,431 7,325 0 4,328 7,152 8,046 29,950 30,000 0 3,269 5,757 6,651 0 4,328 7,152 8,046
26,800 26,850 0 3,773 6,420 7,314 0 4,328 7,152 8,046 30,000 30,050 0 3,261 5,746 6,640 0 4,328 7,152 8,046
26,850 26,900 0 3,765 6,410 7,304 0 4,328 7,152 8,046 30,050 30,100 0 3,253 5,736 6,630 0 4,328 7,152 8,046
26,900 26,950 0 3,757 6,399 7,293 0 4,328 7,152 8,046 30,100 30,150 0 3,245 5,725 6,619 0 4,328 7,152 8,046
26,950 27,000 0 3,749 6,389 7,283 0 4,328 7,152 8,046 30,150 30,200 0 3,237 5,715 6,609 0 4,328 7,152 8,046
27,000 27,050 0 3,741 6,378 7,272 0 4,328 7,152 8,046 30,200 30,250 0 3,229 5,704 6,598 0 4,328 7,152 8,046
27,050 27,100 0 3,733 6,368 7,262 0 4,328 7,152 8,046 30,250 30,300 0 3,221 5,694 6,588 0 4,328 7,152 8,046
27,100 27,150 0 3,725 6,357 7,251 0 4,328 7,152 8,046 30,300 30,350 0 3,213 5,683 6,577 0 4,328 7,152 8,046
27,150 27,200 0 3,717 6,346 7,240 0 4,328 7,152 8,046 30,350 30,400 0 3,205 5,673 6,567 0 4,328 7,152 8,046
27,200 27,250 0 3,709 6,336 7,230 0 4,328 7,152 8,046 30,400 30,450 0 3,197 5,662 6,556 0 4,328 7,152 8,046
27,250 27,300 0 3,701 6,325 7,219 0 4,328 7,152 8,046 30,450 30,500 0 3,189 5,651 6,545 0 4,328 7,152 8,046
27,300 27,350 0 3,693 6,315 7,209 0 4,328 7,152 8,046 30,500 30,550 0 3,181 5,641 6,535 0 4,319 7,140 8,034
27,350 27,400 0 3,685 6,304 7,198 0 4,328 7,152 8,046 30,550 30,600 0 3,173 5,630 6,524 0 4,311 7,130 8,024
27,400 27,450 0 3,677 6,294 7,188 0 4,328 7,152 8,046 30,600 30,650 0 3,165 5,620 6,514 0 4,303 7,119 8,013
27,450 27,500 0 3,669 6,283 7,177 0 4,328 7,152 8,046 30,650 30,700 0 3,157 5,609 6,503 0 4,295 7,109 8,003
27,500 27,550 0 3,661 6,273 7,167 0 4,328 7,152 8,046 30,700 30,750 0 3,149 5,599 6,493 0 4,287 7,098 7,992
27,550 27,600 0 3,653 6,262 7,156 0 4,328 7,152 8,046 30,750 30,800 0 3,141 5,588 6,482 0 4,279 7,088 7,982
27,600 27,650 0 3,645 6,252 7,146 0 4,328 7,152 8,046 30,800 30,850 0 3,133 5,578 6,472 0 4,271 7,077 7,971
27,650 27,700 0 3,637 6,241 7,135 0 4,328 7,152 8,046 30,850 30,900 0 3,126 5,567 6,461 0 4,263 7,067 7,961
27,700 27,750 0 3,629 6,231 7,125 0 4,328 7,152 8,046 30,900 30,950 0 3,118 5,557 6,451 0 4,255 7,056 7,950
27,750 27,800 0 3,621 6,220 7,114 0 4,328 7,152 8,046 30,950 31,000 0 3,110 5,546 6,440 0 4,247 7,046 7,940
27,800 27,850 0 3,613 6,210 7,104 0 4,328 7,152 8,046 31,000 31,050 0 3,102 5,536 6,430 0 4,239 7,035 7,929
27,850 27,900 0 3,605 6,199 7,093 0 4,328 7,152 8,046 31,050 31,100 0 3,094 5,525 6,419 0 4,231 7,025 7,919
27,900 27,950 0 3,597 6,189 7,083 0 4,328 7,152 8,046 31,100 31,150 0 3,086 5,515 6,409 0 4,223 7,014 7,908
27,950 28,000 0 3,589 6,178 7,072 0 4,328 7,152 8,046 31,150 31,200 0 3,078 5,504 6,398 0 4,215 7,004 7,898
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $26,200 but less than $26,214, and you have no qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $26,214 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. 53
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 3,070 5,494 6,388 0 4,207 6,993 7,887 34,400 34,450 0 2,558 4,820 5,714 0 3,696 6,319 7,213
31,250 31,300 0 3,062 5,483 6,377 0 4,199 6,982 7,876 34,450 34,500 0 2,550 4,809 5,703 0 3,688 6,309 7,203
31,300 31,350 0 3,054 5,472 6,366 0 4,191 6,972 7,866 34,500 34,550 0 2,542 4,799 5,693 0 3,680 6,298 7,192
31,350 31,400 0 3,046 5,462 6,356 0 4,183 6,961 7,855 34,550 34,600 0 2,534 4,788 5,682 0 3,672 6,287 7,181
31,400 31,450 0 3,038 5,451 6,345 0 4,175 6,951 7,845 34,600 34,650 0 2,526 4,777 5,671 0 3,664 6,277 7,171
31,450 31,500 0 3,030 5,441 6,335 0 4,167 6,940 7,834 34,650 34,700 0 2,518 4,767 5,661 0 3,656 6,266 7,160
31,500 31,550 0 3,022 5,430 6,324 0 4,159 6,930 7,824 34,700 34,750 0 2,510 4,756 5,650 0 3,648 6,256 7,150
31,550 31,600 0 3,014 5,420 6,314 0 4,151 6,919 7,813 34,750 34,800 0 2,502 4,746 5,640 0 3,640 6,245 7,139
31,600 31,650 0 3,006 5,409 6,303 0 4,143 6,909 7,803 34,800 34,850 0 2,494 4,735 5,629 0 3,632 6,235 7,129
31,650 31,700 0 2,998 5,399 6,293 0 4,135 6,898 7,792 34,850 34,900 0 2,486 4,725 5,619 0 3,624 6,224 7,118
31,700 31,750 0 2,990 5,388 6,282 0 4,127 6,888 7,782 34,900 34,950 0 2,478 4,714 5,608 0 3,616 6,214 7,108
31,750 31,800 0 2,982 5,378 6,272 0 4,119 6,877 7,771 34,950 35,000 0 2,470 4,704 5,598 0 3,608 6,203 7,097
31,800 31,850 0 2,974 5,367 6,261 0 4,111 6,867 7,761 35,000 35,050 0 2,462 4,693 5,587 0 3,600 6,193 7,087
31,850 31,900 0 2,966 5,357 6,251 0 4,103 6,856 7,750 35,050 35,100 0 2,454 4,683 5,577 0 3,592 6,182 7,076
31,900 31,950 0 2,958 5,346 6,240 0 4,095 6,846 7,740 35,100 35,150 0 2,446 4,672 5,566 0 3,584 6,172 7,066
31,950 32,000 0 2,950 5,336 6,230 0 4,088 6,835 7,729 35,150 35,200 0 2,438 4,662 5,556 0 3,576 6,161 7,055
32,000 32,050 0 2,942 5,325 6,219 0 4,080 6,825 7,719 35,200 35,250 0 2,430 4,651 5,545 0 3,568 6,151 7,045
32,050 32,100 0 2,934 5,315 6,209 0 4,072 6,814 7,708 35,250 35,300 0 2,422 4,641 5,535 0 3,560 6,140 7,034
32,100 32,150 0 2,926 5,304 6,198 0 4,064 6,803 7,697 35,300 35,350 0 2,414 4,630 5,524 0 3,552 6,130 7,024
32,150 32,200 0 2,918 5,293 6,187 0 4,056 6,793 7,687 35,350 35,400 0 2,406 4,620 5,514 0 3,544 6,119 7,013
32,200 32,250 0 2,910 5,283 6,177 0 4,048 6,782 7,676 35,400 35,450 0 2,398 4,609 5,503 0 3,536 6,108 7,002
32,250 32,300 0 2,902 5,272 6,166 0 4,040 6,772 7,666 35,450 35,500 0 2,390 4,598 5,492 0 3,528 6,098 6,992
32,300 32,350 0 2,894 5,262 6,156 0 4,032 6,761 7,655 35,500 35,550 0 2,382 4,588 5,482 0 3,520 6,087 6,981
32,350 32,400 0 2,886 5,251 6,145 0 4,024 6,751 7,645 35,550 35,600 0 2,374 4,577 5,471 0 3,512 6,077 6,971
32,400 32,450 0 2,878 5,241 6,135 0 4,016 6,740 7,634 35,600 35,650 0 2,366 4,567 5,461 0 3,504 6,066 6,960
32,450 32,500 0 2,870 5,230 6,124 0 4,008 6,730 7,624 35,650 35,700 0 2,358 4,556 5,450 0 3,496 6,056 6,950
32,500 32,550 0 2,862 5,220 6,114 0 4,000 6,719 7,613 35,700 35,750 0 2,350 4,546 5,440 0 3,488 6,045 6,939
32,550 32,600 0 2,854 5,209 6,103 0 3,992 6,709 7,603 35,750 35,800 0 2,342 4,535 5,429 0 3,480 6,035 6,929
32,600 32,650 0 2,846 5,199 6,093 0 3,984 6,698 7,592 35,800 35,850 0 2,334 4,525 5,419 0 3,472 6,024 6,918
32,650 32,700 0 2,838 5,188 6,082 0 3,976 6,688 7,582 35,850 35,900 0 2,327 4,514 5,408 0 3,464 6,014 6,908
32,700 32,750 0 2,830 5,178 6,072 0 3,968 6,677 7,571 35,900 35,950 0 2,319 4,504 5,398 0 3,456 6,003 6,897
32,750 32,800 0 2,822 5,167 6,061 0 3,960 6,667 7,561 35,950 36,000 0 2,311 4,493 5,387 0 3,448 5,993 6,887
32,800 32,850 0 2,814 5,157 6,051 0 3,952 6,656 7,550 36,000 36,050 0 2,303 4,483 5,377 0 3,440 5,982 6,876
32,850 32,900 0 2,806 5,146 6,040 0 3,944 6,646 7,540 36,050 36,100 0 2,295 4,472 5,366 0 3,432 5,972 6,866
32,900 32,950 0 2,798 5,136 6,030 0 3,936 6,635 7,529 36,100 36,150 0 2,287 4,462 5,356 0 3,424 5,961 6,855
32,950 33,000 0 2,790 5,125 6,019 0 3,928 6,624 7,518 36,150 36,200 0 2,279 4,451 5,345 0 3,416 5,951 6,845
33,000 33,050 0 2,782 5,114 6,008 0 3,920 6,614 7,508 36,200 36,250 0 2,271 4,441 5,335 0 3,408 5,940 6,834
33,050 33,100 0 2,774 5,104 5,998 0 3,912 6,603 7,497 36,250 36,300 0 2,263 4,430 5,324 0 3,400 5,929 6,823
33,100 33,150 0 2,766 5,093 5,987 0 3,904 6,593 7,487 36,300 36,350 0 2,255 4,419 5,313 0 3,392 5,919 6,813
33,150 33,200 0 2,758 5,083 5,977 0 3,896 6,582 7,476 36,350 36,400 0 2,247 4,409 5,303 0 3,384 5,908 6,802
33,200 33,250 0 2,750 5,072 5,966 0 3,888 6,572 7,466 36,400 36,450 0 2,239 4,398 5,292 0 3,376 5,898 6,792
33,250 33,300 0 2,742 5,062 5,956 0 3,880 6,561 7,455 36,450 36,500 0 2,231 4,388 5,282 0 3,368 5,887 6,781
33,300 33,350 0 2,734 5,051 5,945 0 3,872 6,551 7,445 36,500 36,550 0 2,223 4,377 5,271 0 3,360 5,877 6,771
33,350 33,400 0 2,726 5,041 5,935 0 3,864 6,540 7,434 36,550 36,600 0 2,215 4,367 5,261 0 3,352 5,866 6,760
33,400 33,450 0 2,718 5,030 5,924 0 3,856 6,530 7,424 36,600 36,650 0 2,207 4,356 5,250 0 3,344 5,856 6,750
33,450 33,500 0 2,710 5,020 5,914 0 3,848 6,519 7,413 36,650 36,700 0 2,199 4,346 5,240 0 3,336 5,845 6,739
33,500 33,550 0 2,702 5,009 5,903 0 3,840 6,509 7,403 36,700 36,750 0 2,191 4,335 5,229 0 3,328 5,835 6,729
33,550 33,600 0 2,694 4,999 5,893 0 3,832 6,498 7,392 36,750 36,800 0 2,183 4,325 5,219 0 3,320 5,824 6,718
33,600 33,650 0 2,686 4,988 5,882 0 3,824 6,488 7,382 36,800 36,850 0 2,175 4,314 5,208 0 3,312 5,814 6,708
33,650 33,700 0 2,678 4,978 5,872 0 3,816 6,477 7,371 36,850 36,900 0 2,167 4,304 5,198 0 3,304 5,803 6,697
33,700 33,750 0 2,670 4,967 5,861 0 3,808 6,466 7,360 36,900 36,950 0 2,159 4,293 5,187 0 3,296 5,793 6,687
33,750 33,800 0 2,662 4,956 5,850 0 3,800 6,456 7,350 36,950 37,000 0 2,151 4,283 5,177 0 3,289 5,782 6,676
33,800 33,850 0 2,654 4,946 5,840 0 3,792 6,445 7,339 37,000 37,050 0 2,143 4,272 5,166 0 3,281 5,772 6,666
33,850 33,900 0 2,646 4,935 5,829 0 3,784 6,435 7,329 37,050 37,100 0 2,135 4,262 5,156 0 3,273 5,761 6,655
33,900 33,950 0 2,638 4,925 5,819 0 3,776 6,424 7,318 37,100 37,150 0 2,127 4,251 5,145 0 3,265 5,750 6,644
33,950 34,000 0 2,630 4,914 5,808 0 3,768 6,414 7,308 37,150 37,200 0 2,119 4,240 5,134 0 3,257 5,740 6,634
34,000 34,050 0 2,622 4,904 5,798 0 3,760 6,403 7,297 37,200 37,250 0 2,111 4,230 5,124 0 3,249 5,729 6,623
34,050 34,100 0 2,614 4,893 5,787 0 3,752 6,393 7,287 37,250 37,300 0 2,103 4,219 5,113 0 3,241 5,719 6,613
34,100 34,150 0 2,606 4,883 5,777 0 3,744 6,382 7,276 37,300 37,350 0 2,095 4,209 5,103 0 3,233 5,708 6,602
34,150 34,200 0 2,598 4,872 5,766 0 3,736 6,372 7,266 37,350 37,400 0 2,087 4,198 5,092 0 3,225 5,698 6,592
34,200 34,250 0 2,590 4,862 5,756 0 3,728 6,361 7,255 37,400 37,450 0 2,079 4,188 5,082 0 3,217 5,687 6,581
34,250 34,300 0 2,582 4,851 5,745 0 3,720 6,351 7,245 37,450 37,500 0 2,071 4,177 5,071 0 3,209 5,677 6,571
34,300 34,350 0 2,574 4,841 5,735 0 3,712 6,340 7,234 37,500 37,550 0 2,063 4,167 5,061 0 3,201 5,666 6,560
34,350 34,400 0 2,566 4,830 5,724 0 3,704 6,330 7,224 37,550 37,600 0 2,055 4,156 5,050 0 3,193 5,656 6,550
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
(Continued)
54 Need more information or forms? Visit IRS.gov.
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 2,047 4,146 5,040 0 3,185 5,645 6,539 40,800 40,850 0 1,535 3,472 4,366 0 2,673 4,971 5,865
37,650 37,700 0 2,039 4,135 5,029 0 3,177 5,635 6,529 40,850 40,900 0 1,528 3,461 4,355 0 2,665 4,961 5,855
37,700 37,750 0 2,031 4,125 5,019 0 3,169 5,624 6,518 40,900 40,950 0 1,520 3,451 4,345 0 2,657 4,950 5,844
37,750 37,800 0 2,023 4,114 5,008 0 3,161 5,614 6,508 40,950 41,000 0 1,512 3,440 4,334 0 2,649 4,940 5,834
37,800 37,850 0 2,015 4,104 4,998 0 3,153 5,603 6,497 41,000 41,050 0 1,504 3,430 4,324 0 2,641 4,929 5,823
37,850 37,900 0 2,007 4,093 4,987 0 3,145 5,593 6,487 41,050 41,100 0 1,496 3,419 4,313 0 2,633 4,919 5,813
37,900 37,950 0 1,999 4,083 4,977 0 3,137 5,582 6,476 41,100 41,150 0 1,488 3,409 4,303 0 2,625 4,908 5,802
37,950 38,000 0 1,991 4,072 4,966 0 3,129 5,571 6,465 41,150 41,200 0 1,480 3,398 4,292 0 2,617 4,898 5,792
38,000 38,050 0 1,983 4,061 4,955 0 3,121 5,561 6,455 41,200 41,250 0 1,472 3,388 4,282 0 2,609 4,887 5,781
38,050 38,100 0 1,975 4,051 4,945 0 3,113 5,550 6,444 41,250 41,300 0 1,464 3,377 4,271 0 2,601 4,876 5,770
38,100 38,150 0 1,967 4,040 4,934 0 3,105 5,540 6,434 41,300 41,350 0 1,456 3,366 4,260 0 2,593 4,866 5,760
38,150 38,200 0 1,959 4,030 4,924 0 3,097 5,529 6,423 41,350 41,400 0 1,448 3,356 4,250 0 2,585 4,855 5,749
38,200 38,250 0 1,951 4,019 4,913 0 3,089 5,519 6,413 41,400 41,450 0 1,440 3,345 4,239 0 2,577 4,845 5,739
38,250 38,300 0 1,943 4,009 4,903 0 3,081 5,508 6,402 41,450 41,500 0 1,432 3,335 4,229 0 2,569 4,834 5,728
38,300 38,350 0 1,935 3,998 4,892 0 3,073 5,498 6,392 41,500 41,550 0 1,424 3,324 4,218 0 2,561 4,824 5,718
38,350 38,400 0 1,927 3,988 4,882 0 3,065 5,487 6,381 41,550 41,600 0 1,416 3,314 4,208 0 2,553 4,813 5,707
38,400 38,450 0 1,919 3,977 4,871 0 3,057 5,477 6,371 41,600 41,650 0 1,408 3,303 4,197 0 2,545 4,803 5,697
38,450 38,500 0 1,911 3,967 4,861 0 3,049 5,466 6,360 41,650 41,700 0 1,400 3,293 4,187 0 2,537 4,792 5,686
38,500 38,550 0 1,903 3,956 4,850 0 3,041 5,456 6,350 41,700 41,750 0 1,392 3,282 4,176 0 2,529 4,782 5,676
38,550 38,600 0 1,895 3,946 4,840 0 3,033 5,445 6,339 41,750 41,800 0 1,384 3,272 4,166 0 2,521 4,771 5,665
38,600 38,650 0 1,887 3,935 4,829 0 3,025 5,435 6,329 41,800 41,850 0 1,376 3,261 4,155 0 2,513 4,761 5,655
38,650 38,700 0 1,879 3,925 4,819 0 3,017 5,424 6,318 41,850 41,900 0 1,368 3,251 4,145 0 2,505 4,750 5,644
38,700 38,750 0 1,871 3,914 4,808 0 3,009 5,413 6,307 41,900 41,950 0 1,360 3,240 4,134 0 2,497 4,740 5,634
38,750 38,800 0 1,863 3,903 4,797 0 3,001 5,403 6,297 41,950 42,000 0 1,352 3,230 4,124 0 2,490 4,729 5,623
38,800 38,850 0 1,855 3,893 4,787 0 2,993 5,392 6,286 42,000 42,050 0 1,344 3,219 4,113 0 2,482 4,719 5,613
38,850 38,900 0 1,847 3,882 4,776 0 2,985 5,382 6,276 42,050 42,100 0 1,336 3,209 4,103 0 2,474 4,708 5,602
38,900 38,950 0 1,839 3,872 4,766 0 2,977 5,371 6,265 42,100 42,150 0 1,328 3,198 4,092 0 2,466 4,697 5,591
38,950 39,000 0 1,831 3,861 4,755 0 2,969 5,361 6,255 42,150 42,200 0 1,320 3,187 4,081 0 2,458 4,687 5,581
39,000 39,050 0 1,823 3,851 4,745 0 2,961 5,350 6,244 42,200 42,250 0 1,312 3,177 4,071 0 2,450 4,676 5,570
39,050 39,100 0 1,815 3,840 4,734 0 2,953 5,340 6,234 42,250 42,300 0 1,304 3,166 4,060 0 2,442 4,666 5,560
39,100 39,150 0 1,807 3,830 4,724 0 2,945 5,329 6,223 42,300 42,350 0 1,296 3,156 4,050 0 2,434 4,655 5,549
39,150 39,200 0 1,799 3,819 4,713 0 2,937 5,319 6,213 42,350 42,400 0 1,288 3,145 4,039 0 2,426 4,645 5,539
39,200 39,250 0 1,791 3,809 4,703 0 2,929 5,308 6,202 42,400 42,450 0 1,280 3,135 4,029 0 2,418 4,634 5,528
39,250 39,300 0 1,783 3,798 4,692 0 2,921 5,298 6,192 42,450 42,500 0 1,272 3,124 4,018 0 2,410 4,624 5,518
39,300 39,350 0 1,775 3,788 4,682 0 2,913 5,287 6,181 42,500 42,550 0 1,264 3,114 4,008 0 2,402 4,613 5,507
39,350 39,400 0 1,767 3,777 4,671 0 2,905 5,277 6,171 42,550 42,600 0 1,256 3,103 3,997 0 2,394 4,603 5,497
39,400 39,450 0 1,759 3,767 4,661 0 2,897 5,266 6,160 42,600 42,650 0 1,248 3,093 3,987 0 2,386 4,592 5,486
39,450 39,500 0 1,751 3,756 4,650 0 2,889 5,256 6,150 42,650 42,700 0 1,240 3,082 3,976 0 2,378 4,582 5,476
39,500 39,550 0 1,743 3,746 4,640 0 2,881 5,245 6,139 42,700 42,750 0 1,232 3,072 3,966 0 2,370 4,571 5,465
39,550 39,600 0 1,735 3,735 4,629 0 2,873 5,234 6,128 42,750 42,800 0 1,224 3,061 3,955 0 2,362 4,561 5,455
39,600 39,650 0 1,727 3,724 4,618 0 2,865 5,224 6,118 42,800 42,850 0 1,216 3,051 3,945 0 2,354 4,550 5,444
39,650 39,700 0 1,719 3,714 4,608 0 2,857 5,213 6,107 42,850 42,900 0 1,208 3,040 3,934 0 2,346 4,540 5,434
39,700 39,750 0 1,711 3,703 4,597 0 2,849 5,203 6,097 42,900 42,950 0 1,200 3,030 3,924 0 2,338 4,529 5,423
39,750 39,800 0 1,703 3,693 4,587 0 2,841 5,192 6,086 42,950 43,000 0 1,192 3,019 3,913 0 2,330 4,518 5,412
39,800 39,850 0 1,695 3,682 4,576 0 2,833 5,182 6,076 43,000 43,050 0 1,184 3,008 3,902 0 2,322 4,508 5,402
39,850 39,900 0 1,687 3,672 4,566 0 2,825 5,171 6,065 43,050 43,100 0 1,176 2,998 3,892 0 2,314 4,497 5,391
39,900 39,950 0 1,679 3,661 4,555 0 2,817 5,161 6,055 43,100 43,150 0 1,168 2,987 3,881 0 2,306 4,487 5,381
39,950 40,000 0 1,671 3,651 4,545 0 2,809 5,150 6,044 43,150 43,200 0 1,160 2,977 3,871 0 2,298 4,476 5,370
40,000 40,050 0 1,663 3,640 4,534 0 2,801 5,140 6,034 43,200 43,250 0 1,152 2,966 3,860 0 2,290 4,466 5,360
40,050 40,100 0 1,655 3,630 4,524 0 2,793 5,129 6,023 43,250 43,300 0 1,144 2,956 3,850 0 2,282 4,455 5,349
40,100 40,150 0 1,647 3,619 4,513 0 2,785 5,119 6,013 43,300 43,350 0 1,136 2,945 3,839 0 2,274 4,445 5,339
40,150 40,200 0 1,639 3,609 4,503 0 2,777 5,108 6,002 43,350 43,400 0 1,128 2,935 3,829 0 2,266 4,434 5,328
40,200 40,250 0 1,631 3,598 4,492 0 2,769 5,098 5,992 43,400 43,450 0 1,120 2,924 3,818 0 2,258 4,424 5,318
40,250 40,300 0 1,623 3,588 4,482 0 2,761 5,087 5,981 43,450 43,500 0 1,112 2,914 3,808 0 2,250 4,413 5,307
40,300 40,350 0 1,615 3,577 4,471 0 2,753 5,077 5,971 43,500 43,550 0 1,104 2,903 3,797 0 2,242 4,403 5,297
40,350 40,400 0 1,607 3,567 4,461 0 2,745 5,066 5,960 43,550 43,600 0 1,096 2,893 3,787 0 2,234 4,392 5,286
40,400 40,450 0 1,599 3,556 4,450 0 2,737 5,055 5,949 43,600 43,650 0 1,088 2,882 3,776 0 2,226 4,382 5,276
40,450 40,500 0 1,591 3,545 4,439 0 2,729 5,045 5,939 43,650 43,700 0 1,080 2,872 3,766 0 2,218 4,371 5,265
40,500 40,550 0 1,583 3,535 4,429 0 2,721 5,034 5,928 43,700 43,750 0 1,072 2,861 3,755 0 2,210 4,360 5,254
40,550 40,600 0 1,575 3,524 4,418 0 2,713 5,024 5,918 43,750 43,800 0 1,064 2,850 3,744 0 2,202 4,350 5,244
40,600 40,650 0 1,567 3,514 4,408 0 2,705 5,013 5,907 43,800 43,850 0 1,056 2,840 3,734 0 2,194 4,339 5,233
40,650 40,700 0 1,559 3,503 4,397 0 2,697 5,003 5,897 43,850 43,900 0 1,048 2,829 3,723 0 2,186 4,329 5,223
40,700 40,750 0 1,551 3,493 4,387 0 2,689 4,992 5,886 43,900 43,950 0 1,040 2,819 3,713 0 2,178 4,318 5,212
40,750 40,800 0 1,543 3,482 4,376 0 2,681 4,982 5,876 43,950 44,000 0 1,032 2,808 3,702 0 2,170 4,308 5,202
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
(Continued)
Need more information or forms? Visit IRS.gov. 55
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 1,024 2,798 3,692 0 2,162 4,297 5,191 47,200 47,250 0 513 2,124 3,018 0 1,651 3,623 4,517
44,050 44,100 0 1,016 2,787 3,681 0 2,154 4,287 5,181 47,250 47,300 0 505 2,113 3,007 0 1,643 3,613 4,507
44,100 44,150 0 1,008 2,777 3,671 0 2,146 4,276 5,170 47,300 47,350 0 497 2,103 2,997 0 1,635 3,602 4,496
44,150 44,200 0 1,000 2,766 3,660 0 2,138 4,266 5,160 47,350 47,400 0 489 2,092 2,986 0 1,627 3,592 4,486
44,200 44,250 0 992 2,756 3,650 0 2,130 4,255 5,149 47,400 47,450 0 481 2,082 2,976 0 1,619 3,581 4,475
44,250 44,300 0 984 2,745 3,639 0 2,122 4,245 5,139 47,450 47,500 0 473 2,071 2,965 0 1,611 3,571 4,465
44,300 44,350 0 976 2,735 3,629 0 2,114 4,234 5,128 47,500 47,550 0 465 2,061 2,955 0 1,603 3,560 4,454
44,350 44,400 0 968 2,724 3,618 0 2,106 4,224 5,118 47,550 47,600 0 457 2,050 2,944 0 1,595 3,550 4,444
44,400 44,450 0 960 2,714 3,608 0 2,098 4,213 5,107 47,600 47,650 0 449 2,040 2,934 0 1,587 3,539 4,433
44,450 44,500 0 952 2,703 3,597 0 2,090 4,203 5,097 47,650 47,700 0 441 2,029 2,923 0 1,579 3,529 4,423
44,500 44,550 0 944 2,693 3,587 0 2,082 4,192 5,086 47,700 47,750 0 433 2,019 2,913 0 1,571 3,518 4,412
44,550 44,600 0 936 2,682 3,576 0 2,074 4,181 5,075 47,750 47,800 0 425 2,008 2,902 0 1,563 3,508 4,402
44,600 44,650 0 928 2,671 3,565 0 2,066 4,171 5,065 47,800 47,850 0 417 1,998 2,892 0 1,555 3,497 4,391
44,650 44,700 0 920 2,661 3,555 0 2,058 4,160 5,054 47,850 47,900 0 409 1,987 2,881 0 1,547 3,487 4,381
44,700 44,750 0 912 2,650 3,544 0 2,050 4,150 5,044 47,900 47,950 0 401 1,977 2,871 0 1,539 3,476 4,370
44,750 44,800 0 904 2,640 3,534 0 2,042 4,139 5,033 47,950 48,000 0 393 1,966 2,860 0 1,531 3,465 4,359
44,800 44,850 0 896 2,629 3,523 0 2,034 4,129 5,023 48,000 48,050 0 385 1,955 2,849 0 1,523 3,455 4,349
44,850 44,900 0 888 2,619 3,513 0 2,026 4,118 5,012 48,050 48,100 0 377 1,945 2,839 0 1,515 3,444 4,338
44,900 44,950 0 880 2,608 3,502 0 2,018 4,108 5,002 48,100 48,150 0 369 1,934 2,828 0 1,507 3,434 4,328
44,950 45,000 0 872 2,598 3,492 0 2,010 4,097 4,991 48,150 48,200 0 361 1,924 2,818 0 1,499 3,423 4,317
45,000 45,050 0 864 2,587 3,481 0 2,002 4,087 4,981 48,200 48,250 0 353 1,913 2,807 0 1,491 3,413 4,307
45,050 45,100 0 856 2,577 3,471 0 1,994 4,076 4,970 48,250 48,300 0 345 1,903 2,797 0 1,483 3,402 4,296
45,100 45,150 0 848 2,566 3,460 0 1,986 4,066 4,960 48,300 48,350 0 337 1,892 2,786 0 1,475 3,392 4,286
45,150 45,200 0 840 2,556 3,450 0 1,978 4,055 4,949 48,350 48,400 0 329 1,882 2,776 0 1,467 3,381 4,275
45,200 45,250 0 832 2,545 3,439 0 1,970 4,045 4,939 48,400 48,450 0 321 1,871 2,765 0 1,459 3,371 4,265
45,250 45,300 0 824 2,535 3,429 0 1,962 4,034 4,928 48,450 48,500 0 313 1,861 2,755 0 1,451 3,360 4,254
45,300 45,350 0 816 2,524 3,418 0 1,954 4,024 4,918 48,500 48,550 0 305 1,850 2,744 0 1,443 3,350 4,244
45,350 45,400 0 808 2,514 3,408 0 1,946 4,013 4,907 48,550 48,600 0 297 1,840 2,734 0 1,435 3,339 4,233
45,400 45,450 0 800 2,503 3,397 0 1,938 4,002 4,896 48,600 48,650 0 289 1,829 2,723 0 1,427 3,329 4,223
45,450 45,500 0 792 2,492 3,386 0 1,930 3,992 4,886 48,650 48,700 0 281 1,819 2,713 0 1,419 3,318 4,212
45,500 45,550 0 784 2,482 3,376 0 1,922 3,981 4,875 48,700 48,750 0 273 1,808 2,702 0 1,411 3,307 4,201
45,550 45,600 0 776 2,471 3,365 0 1,914 3,971 4,865 48,750 48,800 0 265 1,797 2,691 0 1,403 3,297 4,191
45,600 45,650 0 768 2,461 3,355 0 1,906 3,960 4,854 48,800 48,850 0 257 1,787 2,681 0 1,395 3,286 4,180
45,650 45,700 0 760 2,450 3,344 0 1,898 3,950 4,844 48,850 48,900 0 249 1,776 2,670 0 1,387 3,276 4,170
45,700 45,750 0 752 2,440 3,334 0 1,890 3,939 4,833 48,900 48,950 0 241 1,766 2,660 0 1,379 3,265 4,159
45,750 45,800 0 744 2,429 3,323 0 1,882 3,929 4,823 48,950 49,000 0 233 1,755 2,649 0 1,371 3,255 4,149
45,800 45,850 0 736 2,419 3,313 0 1,874 3,918 4,812 49,000 49,050 0 225 1,745 2,639 0 1,363 3,244 4,138
45,850 45,900 0 729 2,408 3,302 0 1,866 3,908 4,802 49,050 49,100 0 217 1,734 2,628 0 1,355 3,234 4,128
45,900 45,950 0 721 2,398 3,292 0 1,858 3,897 4,791 49,100 49,150 0 209 1,724 2,618 0 1,347 3,223 4,117
45,950 46,000 0 713 2,387 3,281 0 1,850 3,887 4,781 49,150 49,200 0 201 1,713 2,607 0 1,339 3,213 4,107
46,000 46,050 0 705 2,377 3,271 0 1,842 3,876 4,770 49,200 49,250 0 193 1,703 2,597 0 1,331 3,202 4,096
46,050 46,100 0 697 2,366 3,260 0 1,834 3,866 4,760 49,250 49,300 0 185 1,692 2,586 0 1,323 3,192 4,086
46,100 46,150 0 689 2,356 3,250 0 1,826 3,855 4,749 49,300 49,350 0 177 1,682 2,576 0 1,315 3,181 4,075
46,150 46,200 0 681 2,345 3,239 0 1,818 3,845 4,739 49,350 49,400 0 169 1,671 2,565 0 1,307 3,171 4,065
46,200 46,250 0 673 2,335 3,229 0 1,810 3,834 4,728 49,400 49,450 0 161 1,661 2,555 0 1,299 3,160 4,054
46,250 46,300 0 665 2,324 3,218 0 1,802 3,823 4,717 49,450 49,500 0 153 1,650 2,544 0 1,291 3,150 4,044
46,300 46,350 0 657 2,313 3,207 0 1,794 3,813 4,707 49,500 49,550 0 145 1,640 2,534 0 1,283 3,139 4,033
46,350 46,400 0 649 2,303 3,197 0 1,786 3,802 4,696 49,550 49,600 0 137 1,629 2,523 0 1,275 3,128 4,022
46,400 46,450 0 641 2,292 3,186 0 1,778 3,792 4,686 49,600 49,650 0 129 1,618 2,512 0 1,267 3,118 4,012
46,450 46,500 0 633 2,282 3,176 0 1,770 3,781 4,675 49,650 49,700 0 121 1,608 2,502 0 1,259 3,107 4,001
46,500 46,550 0 625 2,271 3,165 0 1,762 3,771 4,665 49,700 49,750 0 113 1,597 2,491 0 1,251 3,097 3,991
46,550 46,600 0 617 2,261 3,155 0 1,754 3,760 4,654 49,750 49,800 0 105 1,587 2,481 0 1,243 3,086 3,980
46,600 46,650 0 609 2,250 3,144 0 1,746 3,750 4,644 49,800 49,850 0 97 1,576 2,470 0 1,235 3,076 3,970
46,650 46,700 0 601 2,240 3,134 0 1,738 3,739 4,633 49,850 49,900 0 89 1,566 2,460 0 1,227 3,065 3,959
46,700 46,750 0 593 2,229 3,123 0 1,730 3,729 4,623 49,900 49,950 0 81 1,555 2,449 0 1,219 3,055 3,949
46,750 46,800 0 585 2,219 3,113 0 1,722 3,718 4,612 49,950 50,000 0 73 1,545 2,439 0 1,211 3,044 3,938
46,800 46,850 0 577 2,208 3,102 0 1,714 3,708 4,602 50,000 50,050 0 65 1,534 2,428 0 1,203 3,034 3,928
46,850 46,900 0 569 2,198 3,092 0 1,706 3,697 4,591 50,050 50,100 0 57 1,524 2,418 0 1,195 3,023 3,917
46,900 46,950 0 561 2,187 3,081 0 1,698 3,687 4,581 50,100 50,150 0 49 1,513 2,407 0 1,187 3,013 3,907
46,950 47,000 0 553 2,177 3,071 0 1,691 3,676 4,570 50,150 50,200 0 41 1,503 2,397 0 1,179 3,002 3,896
47,000 47,050 0 545 2,166 3,060 0 1,683 3,666 4,560 50,200 50,250 0 33 1,492 2,386 0 1,171 2,992 3,886
47,050 47,100 0 537 2,156 3,050 0 1,675 3,655 4,549 50,250 50,300 0 25 1,482 2,376 0 1,163 2,981 3,875
47,100 47,150 0 529 2,145 3,039 0 1,667 3,644 4,538 50,300 50,350 0 17 1,471 2,365 0 1,155 2,971 3,865
47,150 47,200 0 521 2,134 3,028 0 1,659 3,634 4,528 50,350 50,400 0 9 1,461 2,355 0 1,147 2,960 3,854
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
(Continued)
56 Need more information or forms? Visit IRS.gov.
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 * 1,450 2,344 0 1,139 2,949 3,843 53,600 53,650 0 0 776 1,670 0 628 2,276 3,170
50,450 50,500 0 0 1,439 2,333 0 1,131 2,939 3,833 53,650 53,700 0 0 766 1,660 0 620 2,265 3,159
50,500 50,550 0 0 1,429 2,323 0 1,123 2,928 3,822 53,700 53,750 0 0 755 1,649 0 612 2,254 3,148
50,550 50,600 0 0 1,418 2,312 0 1,115 2,918 3,812 53,750 53,800 0 0 744 1,638 0 604 2,244 3,138
50,600 50,650 0 0 1,408 2,302 0 1,107 2,907 3,801 53,800 53,850 0 0 734 1,628 0 596 2,233 3,127
50,650 50,700 0 0 1,397 2,291 0 1,099 2,897 3,791 53,850 53,900 0 0 723 1,617 0 588 2,223 3,117
50,700 50,750 0 0 1,387 2,281 0 1,091 2,886 3,780 53,900 53,950 0 0 713 1,607 0 580 2,212 3,106
50,750 50,800 0 0 1,376 2,270 0 1,083 2,876 3,770 53,950 54,000 0 0 702 1,596 0 572 2,202 3,096
50,800 50,850 0 0 1,366 2,260 0 1,075 2,865 3,759 54,000 54,050 0 0 692 1,586 0 564 2,191 3,085
50,850 50,900 0 0 1,355 2,249 0 1,067 2,855 3,749 54,050 54,100 0 0 681 1,575 0 556 2,181 3,075
50,900 50,950 0 0 1,345 2,239 0 1,059 2,844 3,738 54,100 54,150 0 0 671 1,565 0 548 2,170 3,064
50,950 51,000 0 0 1,334 2,228 0 1,051 2,834 3,728 54,150 54,200 0 0 660 1,554 0 540 2,160 3,054
51,000 51,050 0 0 1,324 2,218 0 1,043 2,823 3,717 54,200 54,250 0 0 650 1,544 0 532 2,149 3,043
51,050 51,100 0 0 1,313 2,207 0 1,035 2,813 3,707 54,250 54,300 0 0 639 1,533 0 524 2,139 3,033
51,100 51,150 0 0 1,303 2,197 0 1,027 2,802 3,696 54,300 54,350 0 0 629 1,523 0 516 2,128 3,022
51,150 51,200 0 0 1,292 2,186 0 1,019 2,792 3,686 54,350 54,400 0 0 618 1,512 0 508 2,118 3,012
51,200 51,250 0 0 1,282 2,176 0 1,011 2,781 3,675 54,400 54,450 0 0 608 1,502 0 500 2,107 3,001
51,250 51,300 0 0 1,271 2,165 0 1,003 2,770 3,664 54,450 54,500 0 0 597 1,491 0 492 2,097 2,991
51,300 51,350 0 0 1,260 2,154 0 995 2,760 3,654 54,500 54,550 0 0 587 1,481 0 484 2,086 2,980
51,350 51,400 0 0 1,250 2,144 0 987 2,749 3,643 54,550 54,600 0 0 576 1,470 0 476 2,075 2,969
51,400 51,450 0 0 1,239 2,133 0 979 2,739 3,633 54,600 54,650 0 0 565 1,459 0 468 2,065 2,959
51,450 51,500 0 0 1,229 2,123 0 971 2,728 3,622 54,650 54,700 0 0 555 1,449 0 460 2,054 2,948
51,500 51,550 0 0 1,218 2,112 0 963 2,718 3,612 54,700 54,750 0 0 544 1,438 0 452 2,044 2,938
51,550 51,600 0 0 1,208 2,102 0 955 2,707 3,601 54,750 54,800 0 0 534 1,428 0 444 2,033 2,927
51,600 51,650 0 0 1,197 2,091 0 947 2,697 3,591 54,800 54,850 0 0 523 1,417 0 436 2,023 2,917
51,650 51,700 0 0 1,187 2,081 0 939 2,686 3,580 54,850 54,900 0 0 513 1,407 0 428 2,012 2,906
51,700 51,750 0 0 1,176 2,070 0 931 2,676 3,570 54,900 54,950 0 0 502 1,396 0 420 2,002 2,896
51,750 51,800 0 0 1,166 2,060 0 923 2,665 3,559 54,950 55,000 0 0 492 1,386 0 412 1,991 2,885
51,800 51,850 0 0 1,155 2,049 0 915 2,655 3,549 55,000 55,050 0 0 481 1,375 0 404 1,981 2,875
51,850 51,900 0 0 1,145 2,039 0 907 2,644 3,538 55,050 55,100 0 0 471 1,365 0 396 1,970 2,864
51,900 51,950 0 0 1,134 2,028 0 899 2,634 3,528 55,100 55,150 0 0 460 1,354 0 388 1,960 2,854
51,950 52,000 0 0 1,124 2,018 0 892 2,623 3,517 55,150 55,200 0 0 450 1,344 0 380 1,949 2,843
52,000 52,050 0 0 1,113 2,007 0 884 2,613 3,507 55,200 55,250 0 0 439 1,333 0 372 1,939 2,833
52,050 52,100 0 0 1,103 1,997 0 876 2,602 3,496 55,250 55,300 0 0 429 1,323 0 364 1,928 2,822
52,100 52,150 0 0 1,092 1,986 0 868 2,591 3,485 55,300 55,350 0 0 418 1,312 0 356 1,918 2,812
52,150 52,200 0 0 1,081 1,975 0 860 2,581 3,475 55,350 55,400 0 0 408 1,302 0 348 1,907 2,801
52,200 52,250 0 0 1,071 1,965 0 852 2,570 3,464 55,400 55,450 0 0 397 1,291 0 340 1,896 2,790
52,250 52,300 0 0 1,060 1,954 0 844 2,560 3,454 55,450 55,500 0 0 386 1,280 0 332 1,886 2,780
52,300 52,350 0 0 1,050 1,944 0 836 2,549 3,443 55,500 55,550 0 0 376 1,270 0 324 1,875 2,769
52,350 52,400 0 0 1,039 1,933 0 828 2,539 3,433 55,550 55,600 0 0 365 1,259 0 316 1,865 2,759
52,400 52,450 0 0 1,029 1,923 0 820 2,528 3,422 55,600 55,650 0 0 355 1,249 0 308 1,854 2,748
52,450 52,500 0 0 1,018 1,912 0 812 2,518 3,412 55,650 55,700 0 0 344 1,238 0 300 1,844 2,738
52,500 52,550 0 0 1,008 1,902 0 804 2,507 3,401 55,700 55,750 0 0 334 1,228 0 292 1,833 2,727
52,550 52,600 0 0 997 1,891 0 796 2,497 3,391 55,750 55,800 0 0 323 1,217 0 284 1,823 2,717
52,600 52,650 0 0 987 1,881 0 788 2,486 3,380 55,800 55,850 0 0 313 1,207 0 276 1,812 2,706
52,650 52,700 0 0 976 1,870 0 780 2,476 3,370 55,850 55,900 0 0 302 1,196 0 268 1,802 2,696
52,700 52,750 0 0 966 1,860 0 772 2,465 3,359 55,900 55,950 0 0 292 1,186 0 260 1,791 2,685
52,750 52,800 0 0 955 1,849 0 764 2,455 3,349 55,950 56,000 0 0 281 1,175 0 252 1,781 2,675
52,800 52,850 0 0 945 1,839 0 756 2,444 3,338 56,000 56,050 0 0 271 1,165 0 244 1,770 2,664
52,850 52,900 0 0 934 1,828 0 748 2,434 3,328 56,050 56,100 0 0 260 1,154 0 236 1,760 2,654
52,900 52,950 0 0 924 1,818 0 740 2,423 3,317 56,100 56,150 0 0 250 1,144 0 228 1,749 2,643
52,950 53,000 0 0 913 1,807 0 732 2,412 3,306 56,150 56,200 0 0 239 1,133 0 220 1,739 2,633
53,000 53,050 0 0 902 1,796 0 724 2,402 3,296 56,200 56,250 0 0 229 1,123 0 212 1,728 2,622
53,050 53,100 0 0 892 1,786 0 716 2,391 3,285 56,250 56,300 0 0 218 1,112 0 204 1,717 2,611
53,100 53,150 0 0 881 1,775 0 708 2,381 3,275 56,300 56,350 0 0 207 1,101 0 196 1,707 2,601
53,150 53,200 0 0 871 1,765 0 700 2,370 3,264 56,350 56,400 0 0 197 1,091 0 188 1,696 2,590
53,200 53,250 0 0 860 1,754 0 692 2,360 3,254 56,400 56,450 0 0 186 1,080 0 180 1,686 2,580
53,250 53,300 0 0 850 1,744 0 684 2,349 3,243 56,450 56,500 0 0 176 1,070 0 172 1,675 2,569
53,300 53,350 0 0 839 1,733 0 676 2,339 3,233 56,500 56,550 0 0 165 1,059 0 164 1,665 2,559
53,350 53,400 0 0 829 1,723 0 668 2,328 3,222 56,550 56,600 0 0 155 1,049 0 156 1,654 2,548
53,400 53,450 0 0 818 1,712 0 660 2,318 3,212 56,600 56,650 0 0 144 1,038 0 148 1,644 2,538
53,450 53,500 0 0 808 1,702 0 652 2,307 3,201 56,650 56,700 0 0 134 1,028 0 140 1,633 2,527
53,500 53,550 0 0 797 1,691 0 644 2,297 3,191 56,700 56,750 0 0 123 1,017 0 132 1,623 2,517
53,550 53,600 0 0 787 1,681 0 636 2,286 3,180 56,750 56,800 0 0 113 1,007 0 124 1,612 2,506
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $50,400 but less than $50,434, and you have one qualifying child who has a valid SSN,
your credit is $3.
If the amount you are looking up from the worksheet is $50,434 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. 57
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
56,800 56,850 0 0 102 996 0 116 1,602 2,496 59,200 59,250 0 0 0 491 0 0 1,096 1,990
56,850 56,900 0 0 92 986 0 108 1,591 2,485 59,250 59,300 0 0 0 480 0 0 1,086 1,980
56,900 56,950 0 0 81 975 0 100 1,581 2,475 59,300 59,350 0 0 0 470 0 0 1,075 1,969
56,950 57,000 0 0 71 965 0 93 1,570 2,464 59,350 59,400 0 0 0 459 0 0 1,065 1,959
57,000 57,050 0 0 60 954 0 85 1,560 2,454 59,400 59,450 0 0 0 449 0 0 1,054 1,948
57,050 57,100 0 0 50 944 0 77 1,549 2,443 59,450 59,500 0 0 0 438 0 0 1,044 1,938
57,100 57,150 0 0 39 933 0 69 1,538 2,432 59,500 59,550 0 0 0 428 0 0 1,033 1,927
57,150 57,200 0 0 28 922 0 61 1,528 2,422 59,550 59,600 0 0 0 417 0 0 1,022 1,916
57,200 57,250 0 0 18 912 0 53 1,517 2,411 59,600 59,650 0 0 0 406 0 0 1,012 1,906
57,250 57,300 0 0 7 901 0 45 1,507 2,401 59,650 59,700 0 0 0 396 0 0 1,001 1,895
57,300 57,350 0 0 * 891 0 37 1,496 2,390 59,700 59,750 0 0 0 385 0 0 991 1,885
57,350 57,400 0 0 0 880 0 29 1,486 2,380 59,750 59,800 0 0 0 375 0 0 980 1,874
57,400 57,450 0 0 0 870 0 21 1,475 2,369 59,800 59,850 0 0 0 364 0 0 970 1,864
57,450 57,500 0 0 0 859 0 13 1,465 2,359 59,850 59,900 0 0 0 354 0 0 959 1,853
57,500 57,550 0 0 0 849 0 5 1,454 2,348 59,900 59,950 0 0 0 343 0 0 949 1,843
57,550 57,600 0 0 0 838 0 ** 1,444 2,338 59,950 60,000 0 0 0 333 0 0 938 1,832
57,600 57,650 0 0 0 828 0 0 1,433 2,327 60,000 60,050 0 0 0 322 0 0 928 1,822
57,650 57,700 0 0 0 817 0 0 1,423 2,317 60,050 60,100 0 0 0 312 0 0 917 1,811
57,700 57,750 0 0 0 807 0 0 1,412 2,306 60,100 60,150 0 0 0 301 0 0 907 1,801
57,750 57,800 0 0 0 796 0 0 1,402 2,296 60,150 60,200 0 0 0 291 0 0 896 1,790
57,800 57,850 0 0 0 786 0 0 1,391 2,285 60,200 60,250 0 0 0 280 0 0 886 1,780
57,850 57,900 0 0 0 775 0 0 1,381 2,275 60,250 60,300 0 0 0 270 0 0 875 1,769
57,900 57,950 0 0 0 765 0 0 1,370 2,264 60,300 60,350 0 0 0 259 0 0 865 1,759
57,950 58,000 0 0 0 754 0 0 1,359 2,253 60,350 60,400 0 0 0 249 0 0 854 1,748
58,000 58,050 0 0 0 743 0 0 1,349 2,243 60,400 60,450 0 0 0 238 0 0 843 1,737
58,050 58,100 0 0 0 733 0 0 1,338 2,232 60,450 60,500 0 0 0 227 0 0 833 1,727
58,100 58,150 0 0 0 722 0 0 1,328 2,222 60,500 60,550 0 0 0 217 0 0 822 1,716
58,150 58,200 0 0 0 712 0 0 1,317 2,211 60,550 60,600 0 0 0 206 0 0 812 1,706
58,200 58,250 0 0 0 701 0 0 1,307 2,201 60,600 60,650 0 0 0 196 0 0 801 1,695
58,250 58,300 0 0 0 691 0 0 1,296 2,190 60,650 60,700 0 0 0 185 0 0 791 1,685
58,300 58,350 0 0 0 680 0 0 1,286 2,180 60,700 60,750 0 0 0 175 0 0 780 1,674
58,350 58,400 0 0 0 670 0 0 1,275 2,169 60,750 60,800 0 0 0 164 0 0 770 1,664
58,400 58,450 0 0 0 659 0 0 1,265 2,159 60,800 60,850 0 0 0 154 0 0 759 1,653
58,450 58,500 0 0 0 649 0 0 1,254 2,148 60,850 60,900 0 0 0 143 0 0 749 1,643
58,500 58,550 0 0 0 638 0 0 1,244 2,138 60,900 60,950 0 0 0 133 0 0 738 1,632
58,550 58,600 0 0 0 628 0 0 1,233 2,127 60,950 61,000 0 0 0 122 0 0 728 1,622
58,600 58,650 0 0 0 617 0 0 1,223 2,117 61,000 61,050 0 0 0 112 0 0 717 1,611
58,650 58,700 0 0 0 607 0 0 1,212 2,106 61,050 61,100 0 0 0 101 0 0 707 1,601
58,700 58,750 0 0 0 596 0 0 1,201 2,095 61,100 61,150 0 0 0 91 0 0 696 1,590
58,750 58,800 0 0 0 585 0 0 1,191 2,085 61,150 61,200 0 0 0 80 0 0 686 1,580
58,800 58,850 0 0 0 575 0 0 1,180 2,074 61,200 61,250 0 0 0 70 0 0 675 1,569
58,850 58,900 0 0 0 564 0 0 1,170 2,064 61,250 61,300 0 0 0 59 0 0 664 1,558
58,900 58,950 0 0 0 554 0 0 1,159 2,053 61,300 61,350 0 0 0 48 0 0 654 1,548
58,950 59,000 0 0 0 543 0 0 1,149 2,043 61,350 61,400 0 0 0 38 0 0 643 1,537
59,000 59,050 0 0 0 533 0 0 1,138 2,032 61,400 61,450 0 0 0 27 0 0 633 1,527
59,050 59,100 0 0 0 522 0 0 1,128 2,022 61,450 61,500 0 0 0 17 0 0 622 1,516
59,100 59,150 0 0 0 512 0 0 1,117 2,011 61,500 61,550 0 0 0 6 0 0 612 1,506
59,150 59,200 0 0 0 501 0 0 1,107 2,001 61,550 61,600 0 0 0 *** 0 0 601 1,495
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $57,300 but less than $57,310, and you have two qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $57,310 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 $57,550 but less than $57,554, and you have one qualifying child who has a valid SSN,
your credit is $0.
If the amount you are looking up from the worksheet is $57,554 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.
*** If the amount you are looking up from the worksheet is at least $61,550 but less than $61,555, and you have three qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $61,555 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
(Continued)
58 Need more information or forms? Visit IRS.gov.
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 0 591 1,485 64,800 64,850 0 0 0 0 0 0 0 811
61,650 61,700 0 0 0 0 0 0 580 1,474 64,850 64,900 0 0 0 0 0 0 0 800
61,700 61,750 0 0 0 0 0 0 570 1,464 64,900 64,950 0 0 0 0 0 0 0 790
61,750 61,800 0 0 0 0 0 0 559 1,453 64,950 65,000 0 0 0 0 0 0 0 779
61,800 61,850 0 0 0 0 0 0 549 1,443 65,000 65,050 0 0 0 0 0 0 0 769
61,850 61,900 0 0 0 0 0 0 538 1,432 65,050 65,100 0 0 0 0 0 0 0 758
61,900 61,950 0 0 0 0 0 0 528 1,422 65,100 65,150 0 0 0 0 0 0 0 748
61,950 62,000 0 0 0 0 0 0 517 1,411 65,150 65,200 0 0 0 0 0 0 0 737
62,000 62,050 0 0 0 0 0 0 507 1,401 65,200 65,250 0 0 0 0 0 0 0 727
62,050 62,100 0 0 0 0 0 0 496 1,390 65,250 65,300 0 0 0 0 0 0 0 716
62,100 62,150 0 0 0 0 0 0 485 1,379 65,300 65,350 0 0 0 0 0 0 0 706
62,150 62,200 0 0 0 0 0 0 475 1,369 65,350 65,400 0 0 0 0 0 0 0 695
62,200 62,250 0 0 0 0 0 0 464 1,358 65,400 65,450 0 0 0 0 0 0 0 684
62,250 62,300 0 0 0 0 0 0 454 1,348 65,450 65,500 0 0 0 0 0 0 0 674
62,300 62,350 0 0 0 0 0 0 443 1,337 65,500 65,550 0 0 0 0 0 0 0 663
62,350 62,400 0 0 0 0 0 0 433 1,327 65,550 65,600 0 0 0 0 0 0 0 653
62,400 62,450 0 0 0 0 0 0 422 1,316 65,600 65,650 0 0 0 0 0 0 0 642
62,450 62,500 0 0 0 0 0 0 412 1,306 65,650 65,700 0 0 0 0 0 0 0 632
62,500 62,550 0 0 0 0 0 0 401 1,295 65,700 65,750 0 0 0 0 0 0 0 621
62,550 62,600 0 0 0 0 0 0 391 1,285 65,750 65,800 0 0 0 0 0 0 0 611
62,600 62,650 0 0 0 0 0 0 380 1,274 65,800 65,850 0 0 0 0 0 0 0 600
62,650 62,700 0 0 0 0 0 0 370 1,264 65,850 65,900 0 0 0 0 0 0 0 590
62,700 62,750 0 0 0 0 0 0 359 1,253 65,900 65,950 0 0 0 0 0 0 0 579
62,750 62,800 0 0 0 0 0 0 349 1,243 65,950 66,000 0 0 0 0 0 0 0 569
62,800 62,850 0 0 0 0 0 0 338 1,232 66,000 66,050 0 0 0 0 0 0 0 558
62,850 62,900 0 0 0 0 0 0 328 1,222 66,050 66,100 0 0 0 0 0 0 0 548
62,900 62,950 0 0 0 0 0 0 317 1,211 66,100 66,150 0 0 0 0 0 0 0 537
62,950 63,000 0 0 0 0 0 0 306 1,200 66,150 66,200 0 0 0 0 0 0 0 527
63,000 63,050 0 0 0 0 0 0 296 1,190 66,200 66,250 0 0 0 0 0 0 0 516
63,050 63,100 0 0 0 0 0 0 285 1,179 66,250 66,300 0 0 0 0 0 0 0 505
63,100 63,150 0 0 0 0 0 0 275 1,169 66,300 66,350 0 0 0 0 0 0 0 495
63,150 63,200 0 0 0 0 0 0 264 1,158 66,350 66,400 0 0 0 0 0 0 0 484
63,200 63,250 0 0 0 0 0 0 254 1,148 66,400 66,450 0 0 0 0 0 0 0 474
63,250 63,300 0 0 0 0 0 0 243 1,137 66,450 66,500 0 0 0 0 0 0 0 463
63,300 63,350 0 0 0 0 0 0 233 1,127 66,500 66,550 0 0 0 0 0 0 0 453
63,350 63,400 0 0 0 0 0 0 222 1,116 66,550 66,600 0 0 0 0 0 0 0 442
63,400 63,450 0 0 0 0 0 0 212 1,106 66,600 66,650 0 0 0 0 0 0 0 432
63,450 63,500 0 0 0 0 0 0 201 1,095 66,650 66,700 0 0 0 0 0 0 0 421
63,500 63,550 0 0 0 0 0 0 191 1,085 66,700 66,750 0 0 0 0 0 0 0 411
63,550 63,600 0 0 0 0 0 0 180 1,074 66,750 66,800 0 0 0 0 0 0 0 400
63,600 63,650 0 0 0 0 0 0 170 1,064 66,800 66,850 0 0 0 0 0 0 0 390
63,650 63,700 0 0 0 0 0 0 159 1,053 66,850 66,900 0 0 0 0 0 0 0 379
63,700 63,750 0 0 0 0 0 0 148 1,042 66,900 66,950 0 0 0 0 0 0 0 369
63,750 63,800 0 0 0 0 0 0 138 1,032 66,950 67,000 0 0 0 0 0 0 0 358
63,800 63,850 0 0 0 0 0 0 127 1,021 67,000 67,050 0 0 0 0 0 0 0 348
63,850 63,900 0 0 0 0 0 0 117 1,011 67,050 67,100 0 0 0 0 0 0 0 337
63,900 63,950 0 0 0 0 0 0 106 1,000 67,100 67,150 0 0 0 0 0 0 0 326
63,950 64,000 0 0 0 0 0 0 96 990 67,150 67,200 0 0 0 0 0 0 0 316
64,000 64,050 0 0 0 0 0 0 85 979 67,200 67,250 0 0 0 0 0 0 0 305
64,050 64,100 0 0 0 0 0 0 75 969 67,250 67,300 0 0 0 0 0 0 0 295
64,100 64,150 0 0 0 0 0 0 64 958 67,300 67,350 0 0 0 0 0 0 0 284
64,150 64,200 0 0 0 0 0 0 54 948 67,350 67,400 0 0 0 0 0 0 0 274
64,200 64,250 0 0 0 0 0 0 43 937 67,400 67,450 0 0 0 0 0 0 0 263
64,250 64,300 0 0 0 0 0 0 33 927 67,450 67,500 0 0 0 0 0 0 0 253
64,300 64,350 0 0 0 0 0 0 22 916 67,500 67,550 0 0 0 0 0 0 0 242
64,350 64,400 0 0 0 0 0 0 12 906 67,550 67,600 0 0 0 0 0 0 0 232
64,400 64,450 0 0 0 0 0 0 * 895 67,600 67,650 0 0 0 0 0 0 0 221
64,450 64,500 0 0 0 0 0 0 0 885 67,650 67,700 0 0 0 0 0 0 0 211
64,500 64,550 0 0 0 0 0 0 0 874 67,700 67,750 0 0 0 0 0 0 0 200
64,550 64,600 0 0 0 0 0 0 0 863 67,750 67,800 0 0 0 0 0 0 0 190
64,600 64,650 0 0 0 0 0 0 0 853 67,800 67,850 0 0 0 0 0 0 0 179
64,650 64,700 0 0 0 0 0 0 0 842 67,850 67,900 0 0 0 0 0 0 0 169
64,700 64,750 0 0 0 0 0 0 0 832 67,900 67,950 0 0 0 0 0 0 0 158
64,750 64,800 0 0 0 0 0 0 0 821 67,950 68,000 0 0 0 0 0 0 0 147
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $64,400 but less than $64,430, 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 $64,430 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
(Continued)
Need more information or forms? Visit IRS.gov. 59
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
68,000 68,050 0 0 0 0 0 0 0 137 68,400 68,450 0 0 0 0 0 0 0 53
68,050 68,100 0 0 0 0 0 0 0 126 68,450 68,500 0 0 0 0 0 0 0 42
68,100 68,150 0 0 0 0 0 0 0 116 68,500 68,550 0 0 0 0 0 0 0 32
68,150 68,200 0 0 0 0 0 0 0 105 68,550 68,600 0 0 0 0 0 0 0 21
68,200 68,250 0 0 0 0 0 0 0 95 68,600 68,650 0 0 0 0 0 0 0 11
68,250 68,300 0 0 0 0 0 0 0 84 68,650 68,700 0 0 0 0 0 0 0 *
68,300 68,350 0 0 0 0 0 0 0 74
68,350 68,400 0 0 0 0 0 0 0 63
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $68,650 but less than $68,675, and you have three qualifying children who have valid
SSNs, your credit is $3.
If the amount you are looking up from the worksheet is $68,675 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
60 Need more information or forms? Visit IRS.gov.
credit for other dependents, or the addi-
Line 28 tional child tax credit for 10 years. You Line 30
may also have to pay penalties.
Additional Child Tax Credit Refundable Adoption Credit
To claim the additional child Refunds for returns claiming See Form 8839 and its instructions for
TIP the additional child tax credit information on figuring any refundable
! tax credit, you must have a val-
CAUTION id SSN, which means it must be can’t be issued before mid-Feb- adoption credit that you may be eligible
valid for employment and issued before ruary 2026. This delay applies to the en- to claim. If you are eligible to claim the
the due date of your return (including tire refund, not just the portion associ- refundable portion of the adoption cred-
extensions). If you are filing a joint re- ated with the additional child tax credit. it, enter on line 30 the amount from
turn, only one spouse is required to have Form 8839, line 13. You may also be eli-
gible to claim a nonrefundable adoption
a valid SSN in order to be eligible for
the credit. The other spouse must have
Line 29 credit on Schedule 3, line 6c. See the In-
structions for Form 8839 for more infor-
either an SSN or ITIN, and it must have American Opportunity mation.
been issued on or before the due date of
the return.
Credit
If you meet the requirements to claim an
See Schedule 8812 and its instruc-
tions for information on figuring and
education credit (see the instructions for
Schedule 3, line 3), enter on line 29 the
Refund
claiming any additional child tax credit amount, if any, from Form 8863, line 8.
that you may qualify to claim. If you are You may be able to increase an educa- Line 34
claiming the additional child tax credit, tion credit and reduce your total tax or
complete Schedule 8812 and attach it to increase your tax refund if the student Amount Overpaid
your Form 1040 or 1040-SR. chooses to include all or part of a Pell If line 34 is under $1, we will send a re-
If you do not want to claim the addi- grant or certain other scholarships or fel- fund only on written request.
tional child tax credit, check the box on lowships in income. See Pub. 970 and
line 28. the Instructions for Form 8863 for more Refund Offset
Form 8862, who must file. You must information. If you owe past-due federal tax, state in-
file Form 8862 to claim the additional Form 8862 required. You must file come tax, state unemployment compen-
child tax credit if your child tax credit Form 8862 to claim the American op- sation debts, child support, spousal sup-
(refundable or nonrefundable depending portunity credit if your American oppor- port, or certain federal nontax debts,
on the tax year), additional child tax tunity credit for a year after 2015 was such as student loans, all or part of the
credit, or credit for other dependents for denied or reduced for any reason other overpayment on line 34 may be used
a year after 2015 was denied or reduced than a math or clerical error. Attach a (offset) to pay the past-due amount. Off-
for any reason other than a math or cleri- completed Form 8862 to your 2025 re- sets for federal taxes are made by the
cal error. Attach a completed Form 8862 turn to claim the credit for 2025. Don’t IRS. All other offsets are made by the
to your 2025 return to claim the credit file Form 8862 if you filed Form 8862 Treasury Department’s Bureau of the
for 2025. Don’t file Form 8862 if you for 2024 and the American opportunity Fiscal Service. For federal tax offsets,
filed Form 8862 for 2024 and the child credit was allowed for that year. See you will receive a notice from the IRS.
tax credit, additional child tax credit, or Form 8862 and its instructions for de- For all other offsets, you will receive a
credit for other dependents was allowed tails. notice from the Fiscal Service. To find
for that year. See Form 8862 and its in- If you claim the American op- out if you may have an offset or if you
structions for details. have any questions about it, contact the
If you claim the additional
! portunity credit even though
CAUTION you aren’t eligible and it is de- agency to which you owe the debt.
! child tax credit even though
CAUTION you aren’t eligible and it is de-
termined that your error is due to reck-
less or intentional disregard of the Deposit Refund Into Multiple
termined that your error is due to reck- American opportunity credit rules, you Accounts
less or intentional disregard of the addi- won’t be allowed to take the credit for 2 If you want your refund to be split and
tional child tax credit rules, you won’t years even if you’re otherwise eligible to direct deposited into more than one ac-
be allowed to take the child tax credit, do so. If you claim the American oppor- count, file Form 8888. Use Form 8888
the credit for other dependents, or the tunity credit even though you aren’t eli- to direct deposit your refund (or part of
additional child tax credit for 2 years gible and it is determined that you frau- it) to one or more accounts in your name
even if you’re otherwise eligible to do dulently claimed the credit, you won’t be at a bank or other financial institution
so. If you claim the additional child tax allowed to take the credit for 10 years. (such as a mutual fund, brokerage firm,
credit even though you aren’t eligible You may also have to pay penalties. or credit union) in the United States.
and it is later determined that you frau-
dulently claimed the credit, you won’t be
allowed to take the child tax credit, the
Need more information or forms? Visit IRS.gov. 61
Injured Spouse trition Assistance Program (formerly • It is more convenient. You don’t
food stamps). In addition, when deter- have to make a trip to the bank to depos-
If you file a joint return and your spouse mining eligibility, the refund can’t be it your check.
hasn’t paid past-due federal tax, state in-
come tax, state unemployment compen-
counted as a resource for at least 12 • It saves tax dollars. It costs the
months after you receive it. Check with government less to refund by direct de-
sation debts, child support, spousal sup- your local benefit coordinator to find out posit.
port, or a federal nontax debt, such as a
student loan, part or all of the overpay-
if your refund will affect your benefits. • It’s proven itself. Nearly 98% of
social security and veterans’ benefits are
ment on line 34 may be used (offset) to sent electronically using direct deposit.
pay the past-due amount. But your part DIRECT DEPOSIT
of the overpayment may be refunded to
Simple. Safe. Secure. If you file a joint return and
you if certain conditions apply and you Have your refund deposited automatically to
your checking or savings account, including an
! check the box on line 35a and
CAUTION attach Form 8888 or fill in
complete Form 8379. For details, see
individual retirement arrangement (IRA). See lines 35b through 35d, your spouse may
Form 8379. the information about IRAs, later.
get at least part of the refund.
Lines 35a Through 35d IRA. You can have your refund (or part
Starting in October 2025, the IRS of it) directly deposited to a traditional
Amount Refunded to You will generally stop issuing paper checks IRA or Roth IRA, but not a SIMPLE
If you want to check the status of your for federal disbursements, including tax IRA. You must establish the IRA at a
refund, just use the IRS2Go app or go to refunds, unless an exception applies. For bank or other financial institution before
IRS.gov/Refunds. See Refund Informa- more information, go IRS.gov/ you request direct deposit. Make sure
tion, later. Information about your re- ModernPayments. your direct deposit will be accepted. You
fund will generally be available within must also notify the trustee or custodian
24 hours after the IRS receives your To directly deposit the amount shown of your account of the year to which the
e-filed return, or 4 weeks after you mail on line 35a to your checking, savings, deposit is to be applied (unless the trust-
your paper return. If you filed Form health savings, brokerage, or other simi- ee or custodian won’t accept a deposit
8379 with your return, wait 14 weeks lar account, including an IRA, at a bank for 2025). If you don’t, the trustee or
(11 weeks if you filed electronically). or other financial institution (such as a custodian can assume the deposit is for
Have your 2025 tax return handy so you mutual fund, brokerage firm, or credit the year during which you are filing the
can enter your social security number, union) in the United States: return. For example, if you file your
your filing status, and the exact whole • Complete lines 35b through 35d (if 2025 return during 2026 and don’t noti-
dollar amount of your refund. you want your refund deposited to only fy the trustee or custodian in advance,
one account), or the trustee or custodian can assume the
Where’s My Refund will provide a • Check the box on line 35a and at- deposit to your IRA is for 2026. If you
personalized refund date as soon as the tach Form 8888 if you want to split the designate your deposit to be for 2025,
IRS processes your tax return and appro- direct deposit of your refund into more you must verify that the deposit was ac-
ves your refund. than one account. tually made to the account by the due
Claiming a refund for a deceased tax- Account must be in your name. Don’t date of the return (not counting exten-
payer. If you are filing a joint return request a deposit of your refund to an sions). If the deposit isn’t made by that
with your deceased spouse, you only account that isn’t in your name, such as date, the deposit isn’t an IRA contribu-
need to file the tax return to claim the your tax return preparer’s account. Al- tion for 2025. In that case, you must file
refund. If you are a court-appointed rep- though you may owe your tax return an amended 2025 return and reduce any
resentative, file the return and include a preparer a fee for preparing your return, IRA deduction and any retirement sav-
copy of the certificate that shows your don’t have any part of your refund de- ings contributions credit you claimed.
appointment. All other filers requesting posited into the preparer’s account to
You and your spouse, if filing
the deceased taxpayer’s refund must file pay the fee.
the return and attach Form 1310. The number of refunds that can be di-
! jointly, each may be able to
CAUTION contribute up to $7,000 ($8,000
Effect of refund on benefits. Any re- rectly deposited to a single account or if age 50 or older at the end of 2025) to
fund you receive can’t be counted as in- prepaid debit card is limited to three a a traditional IRA or Roth IRA for 2025.
come when determining if you or any- year. Learn more at IRS.gov/ You may owe an additional tax if your
one else is eligible for benefits or DepositLimit. contributions exceed these limits, and
assistance, or how much you or anyone the limits may be lower depending on
else can receive, under any federal pro- Benefits of Direct Deposit your compensation and income. For
gram or under any state or local program • You get your refund faster by di- more information on IRA contributions,
financed in whole or in part with federal rect deposit than you do by check. see Pub. 590-A.
funds. These programs include Tempo- • Payment is more secure. There is
rary Assistance for Needy Families For more information on IRAs, see
no check that can get lost or stolen.
(TANF), Medicaid, Supplemental Secur- Pub. 590-A and Pub. 590-B.
ity Income (SSI), and Supplemental Nu-
62 Need more information or forms? Visit IRS.gov.
Sample Check—Lines 35b Through 35d
Form 8888. You can have your refund
directly deposited into more than one ac-
count. For more information, see the
Form 8888 instructions.
STELLA KEYS 1234
BAILEY KEYS
15-0000/0000
Your refund can be split and di- 123 Pear Lane
E
Anyplace, MI 00000
TIP rectly deposited into up to three
PL
PAY TO THE
different accounts in your name $
M
ORDER OF
on Form 8888.
SA
DOLLARS
Routing Account
You can’t have your refund deposited number number
ANYPLACE BANK Do not include
into more than one account if you file Anyplace, MI 00000
(line 35b) (line 35d) the check number.
Form 8379, Injured Spouse Allocation.
For
Line 35b "’86". 1234
|:250250025|:202020
The routing number must be nine digits.
The first two digits must be 01 through The routing and account numbers may be in different places on your check.
CAUTION
12 or 21 through 32. On the sample
check shown later, the routing number is the account number is 20202086. Don’t The IRS isn’t responsible for a
250250025. Stella and Bailey Keys
would use that routing number unless
include the check number. ! lost refund if you enter the
CAUTION wrong account information.
If the direct deposit to your ac-
their financial institution instructed them Check with your financial institution to
count(s) is different from the amount
to use a different routing number for di- get the correct routing and account
you expected, you will receive an ex-
rect deposits. numbers to make sure your direct depos-
planation in the mail about 2 weeks after
Ask your financial institution for the your refund is deposited. it will be accepted.
correct routing number to enter on
line 35b if:
• The routing number on a deposit
Reasons Your Direct Deposit Line 36
Request Will Be Rejected
slip is different from the routing number
If any of the following apply, your direct Applied to Your 2026
on your checks,
• Your deposit is to a savings ac- deposit request will be rejected and your Estimated Tax
count that doesn’t allow you to write refund may be delayed. Enter on line 36 the amount, if any, of
checks, or • You are asking to have a joint re- the overpayment on line 34 you want
• Your checks state they are payable fund deposited to an individual account, applied to your 2026 estimated tax. We
through a financial institution different and your financial institution(s) won’t will apply this amount to your account
from the one at which you have your allow this. The IRS isn’t responsible if a unless you include a statement request-
checking account. financial institution rejects a direct de- ing us to apply it to your spouse’s ac-
posit. count. Include your spouse’s social se-
Line 35c • The name on your account doesn’t curity number in the statement.
match the name on the refund, and your
Check the appropriate box for the type financial institution(s) won’t allow a re- This election to apply part or
of account. Don’t check more than one
box. If the deposit is to an account such
fund to be deposited unless the name on ! all of the amount overpaid to
CAUTION your 2026 estimated tax can’t
the refund matches the name on the ac-
as an IRA, health savings account, bro- count. be changed later.
kerage account, or other similar account,
ask your financial institution whether
• Three direct deposits of tax re-
funds already have been made to the
you should check the “Checking” or
“Savings” box. You must check the cor-
same account or prepaid debit card.
• You haven't given a valid account Amount You Owe
rect box to ensure your deposit is accep- number.
ted. To avoid interest and penalties,
• Any numbers or letters on lines TIP pay your taxes in full by the
35b through 35d are crossed out or whi- due date of your return (not in-
Line 35d ted out. cluding extensions)—April 15, 2026, for
The account number can be up to 17 most taxpayers. You don’t have to pay if
characters (both numbers and letters). line 37 is under $1.
Include hyphens but omit spaces and
special symbols. Enter the number from Include any estimated tax penalty from
left to right and leave any unused boxes line 38 in the amount you enter on
blank. On the sample check shown later, line 37. Don’t include any estimated
payments for 2026 in this payment. In-
Need more information or forms? Visit IRS.gov. 63
stead, make the estimated payment sepa- ment has been approved. A user fee is Pay by Check or Money Order
rately. charged.
Insufficient funds. The penalty for • Electronic Federal Tax Payment Before submitting a payment through
the mail, please consider alternative
making a payment to the IRS that was System (EFTPS). Allows you to pay
your taxes online or by phone directly methods. One of our safe, quick, and
dishonored is $25 or 2% of the dishon-
from your checking or savings account. easy electronic payment options might
ored payment amount, whichever is
There is no fee for this service. You be right for you. If you choose to mail a
more. However, if the dishonored pay-
must be enrolled either online or have an tax payment, attach Form 1040-V. For
ment amount is less than $25, the penal-
enrollment form mailed to you. See the most up-to-date information on
ty equals the amount paid. Use Tax
EFTPS under Pay by Phone, later. Form 1040-V, go to IRS.gov/
Topic 206.
Form1040V.
Pay by Phone
Line 37 What if You Can’t Pay?
Paying by phone is another safe and se-
Amount You Owe cure method of paying electronically. If you can’t pay the full amount shown
Use one of the following methods: (1) on line 37 when you file, you can ask
The IRS offers several payment options.
call one of the debit or credit card serv- for:
Go to IRS.gov/ModernPayments to see
your options. ice providers, or (2) use the Electronic • An installment agreement, or
Federal Tax Payment System (EFTPS) • An extension of time to pay.
Pay Online to pay directly from your checking or Installment agreement. Under an in-
savings account. stallment agreement, you can pay all or
Paying online is convenient and secure part of the tax you owe in monthly in-
and helps make sure we get your pay- Debit or credit card. Call one of our
service providers. Each charges a fee stallments. However, even if an install-
ments on time. To pay your taxes online ment agreement is granted, you will be
or for more information, go to IRS.gov/ that varies by provider, card type, and
payment amount. charged interest and may be charged a
ModernPayments. You can pay using late payment penalty on the tax not paid
any of the following methods. Link2Gov Corporation by the due date of your return (not
• Your Online Account. You can 888-PAY-1040TM counting extensions)—April 15, 2026,
make tax payments through your online for most people. You must also pay a
(888-729-1040)
account, including balance payments, fee. To limit the interest and penalty
PAY1040.com
estimated tax payments, or other types. charges, pay as much of the tax as possi-
You can also see your payment history ble when you file. But before requesting
ACI Payments, Inc.
and other tax records there. Go to an installment agreement, you should
888-UPAY-TAXSM
IRS.gov/Account. consider other less costly alternatives,
(888-872-9829)
• IRS Direct Pay. For online trans- fed.acipayonline.com such as a bank loan or credit card pay-
fers directly from your checking or sav- ment.
ings account at no cost to you, go to
IRS.gov/Payments. EFTPS. To get more information about To ask for an installment agreement,
you can apply online or use Form 9465.
• Pay by Card or Digital Wallet. EFTPS or to enroll in EFTPS, visit
To apply online, go to IRS.gov/OPA.
To pay by debit or credit card, or digital EFTPS.gov or call 800-555-4477. To
wallet, go to IRS.gov/Payments. A fee is contact EFTPS using Telecommunica- Extension of time to pay. If paying the
charged by these service providers. You tions Relay Services (TRS) for people tax when it is due would cause you an
can also pay by phone with a debit or who are deaf, hard of hearing, or have a undue hardship, you can ask for an ex-
credit card. See Debit or credit card un- speech disability, dial 711 and then pro- tension of time to pay by filing Form
der Pay by Phone, later. vide the TRS assistant the 800-555-4477 1127 by the due date of your return (not
• Electronic Funds Withdrawal number or 800-733-4829. Additional in- counting extensions)—April 15, 2026,
(EFW) is an integrated e-file/e-pay op- formation about EFTPS is also available for most people. An extension generally
tion offered when filing your federal in Pub. 966. won’t be granted for more than 6
taxes electronically using tax return months. You will be charged interest on
preparation software, through a tax pro- Pay by Mobile Device the tax not paid by April 15, 2026. You
fessional or the IRS at IRS.gov/ To pay through your mobile device, must pay the tax before the extension
Payments. download the IRS2Go app. runs out. If you do not pay the tax by the
• Online Payment Agreement. If extended due date, penalties and interest
you can’t pay in full by the due date of will be imposed until taxes are paid in
Pay by Cash
your tax return, you can apply for an on- full. For the most up-to-date information
line monthly installment agreement at You can pay your taxes in cash. To find on Form 1127, go to IRS.gov/Form1127.
IRS.gov/OPA. Once you complete the out about the different cash payment
online process, you will receive immedi- methods, go to IRS.gov/PayCash. Don’t
ate notification of whether your agree- send cash payments through the mail.
64 Need more information or forms? Visit IRS.gov.
lines 9 and 12; and Forms 8828, 4137,
Line 38 5329 (Parts III through IX only), and Third Party Designee
8919. Also subtract from line 24 any: If you want to allow your preparer, a
Estimated Tax Penalty
• Tax on an excess parachute pay- friend, a family member, or any other
You may owe this penalty if: ment, person you choose to discuss your 2025
• Line 37 is at least $1,000 and it is • Excise tax on insider stock com- tax return with the IRS, check the “Yes”
more than 10% of the tax shown on your pensation of an expatriated corporation, box in the “Third Party Designee” area
return, or • Uncollected social security and of your return. Also enter the designee’s
• You didn’t pay enough estimated Medicare or RRTA tax on tips or name, phone number, and any five digits
tax by any of the due dates. This is true group-term life insurance, and the designee chooses as their personal
even if you are due a refund. • Look-back interest due under sec- identification number (PIN).
tion 167(g) or 460(b).
For most people, the “tax shown on If you check the “Yes” box, you, and
your return” is the amount on your 2025 When figuring the amount on line 24, your spouse if filing a joint return, are
Form 1040 or 1040-SR, line 24, minus include household employment taxes authorizing the IRS to call the designee
the total of any amounts shown on lines only if line 25d is more than zero or you to answer any questions that may arise
27a, 28, 29, and 30; Schedule 3, lines 9 would have owed the estimated tax pen- during the processing of your return.
and 12; and Forms 8828, 4137, 5329 alty for 2024 even if you didn't include You are also authorizing the designee to:
(Parts III through IX only), and 8919. those taxes. • Give the IRS any information that
Also subtract from line 24 any: If the Exception just described is missing from your return;
• Tax on an excess parachute pay- doesn’t apply, see the Instructions for • Call the IRS for information about
ment, Form 2210 for other situations in which the processing of your return or the sta-
• Excise tax on insider stock com- you may be able to lower your penalty tus of your refund or payment(s);
pensation of an expatriated corporation, by filing Form 2210. • Receive copies of notices or tran-
• Uncollected social security and scripts related to your return, upon re-
Medicare or RRTA tax on tips or Figuring the Penalty quest; and
group-term life insurance,
If you choose to figure the penalty your- • Respond to certain IRS notices
• Look-back interest due under sec- self, use Form 2210 (or 2210-F for farm-
about math errors, offsets, and return
tion 167(g) or 460(b). preparation.
ers and fishers).
When figuring the amount on line 24, Enter any penalty on line 38. Add the You aren’t authorizing the designee
include household employment taxes penalty to any tax due and enter the total to receive any refund check, bind you to
only if line 25d is more than zero or you on line 37. anything (including any additional tax
would owe the penalty even if you liability), or otherwise represent you be-
However, if you have an overpay-
didn’t include those taxes. fore the IRS. If you want to expand the
ment on line 34, subtract the penalty designee’s authorization, see Pub. 947.
Exception. You won’t owe the penalty from the amount you would otherwise
if your 2024 tax return was for a tax enter on line 35a or line 36. Lines 35a, This authorization will automatically
year of 12 full months and either of the 36, and 38 must equal line 34. end no later than the due date (not
following applies. If the penalty is more than the over- counting extensions) for filing your
1. You had no tax shown on your payment on line 34, enter -0- on lines 2026 tax return. This is April 15, 2027,
2024 return and you were a U.S. citizen 35a and 36. Then, subtract line 34 from for most people.
or resident for all of 2024. line 38 and enter the result on line 37.
2. The total of lines 25d, 26, and
Sign Your Return
Don’t file Form 2210 with your re-
Schedule 3, line 11, on your 2025 return turn unless Form 2210 indicates that you
is at least 100% of the tax shown on must do so. Instead, keep it for your re-
Form 1040 or 1040-SR isn’t considered
your 2024 return (110% of that amount cords.
a valid return unless you sign it in ac-
if you aren’t in the business of farming
Because Form 2210 is compli- cordance with the requirements in these
or fishing, and your adjusted gross in-
come (AGI) shown on your 2024 return
TIP cated, you can leave line 38 instructions. If you are filing a joint re-
blank and the IRS will figure turn, your spouse must also sign. If your
was more than $150,000 (more than
the penalty and send you a bill. We won’t spouse can’t sign the return, see Pub.
$75,000 if married filing separately for
charge you interest on the penalty if you 501. Be sure to date your return and en-
2025)). Your estimated tax payments for
pay by the date specified on the bill. ter your occupation(s). If you have
2025 must have been made on time and
There are situations where the IRS can’t someone prepare your return, you are
for the required amount.
figure your penalty for you and you must still responsible for the correctness of
For most people, the “tax shown on file Form 2210. See Form 2210 for de- the return. If your return is signed by a
your 2024 return” is the amount on your tails. representative for you, you must have a
2024 Form 1040 or 1040-SR, line 24, power of attorney attached that specifi-
minus the total of any amounts shown cally authorizes the representative to
on lines 27, 28, and 29; Schedule 3, sign your return. To do this, you can use
Need more information or forms? Visit IRS.gov. 65
Form 2848. If you are filing a joint re- Self-Select PIN. The Self-Select PIN birth, and IP PIN, if applicable. If you’re
turn with your spouse who died in 2025, method allows you to create your own filing jointly, your electronic return must
see Death of a Taxpayer, earlier. PIN. If you are married filing jointly, also include your spouse's PIN, last
name, date of birth, and IP PIN, if appli-
Court-Appointed you and your spouse will each need to
cable, in order to be considered validly
create a PIN and enter these PINs as
Conservator, Guardian, or your electronic signatures. signed. The practitioner can provide you
Other Fiduciary A PIN is any combination of five dig-
with details.
If you are a court-appointed conservator, its you choose except five zeros. If you Form 8453. You must send in a paper
guardian, or other fiduciary for a men- use a PIN, there are no papers to sign Form 8453 if you have to attach certain
tally or physically incompetent individu- and nothing to mail—not even your forms or other documents that can't be
al who has to file Form 1040 or Form(s) W-2. electronically filed. See Form 8453.
1040-SR, sign your name for the indi- Your electronic return signed with a
vidual and file Form 56. Self-Select PIN is considered a validly
Child’s Return signed return only when it includes your Identity Protection
If your child can’t sign their return, ei-
PIN, last name, date of birth, IP PIN, if
applicable, and your adjusted gross in-
PIN
ther parent can sign the child’s name in come (AGI) from your originally filed All taxpayers are now eligible
the space provided. Then, enter “By 2024 federal income tax return, if appli-
(your signature), parent for minor
TIP for an Identity Protection Per-
cable. If you’re filing jointly, your elec- sonal Identification Number
child.” tronic return must also include your (IP PIN). For more information, see
Requirements for a Paper spouse’s PIN, last name, date of birth, IP Pub. 5477. To apply for an IP PIN, go to
PIN, if applicable, and AGI, if applica-
Return ble, in order to be considered validly
IRS.gov/IPPIN and use the Get an IP
PIN tool.
You must handwrite your signature on signed. (You, and your spouse if filing
your return if you file it on paper. Digi- jointly, may each use your own pri- If you received an IP PIN from the IRS,
tal, electronic, or typed-font signatures or-year PIN to verify your identity if enter it in the IP PIN spaces provided
are not valid signatures for Form 1040 you filed electronically last year. If you next to the space for your occupation.
or 1040-SR filed on paper. use your prior-year PIN or enter your IP You must correctly enter all six numbers
PIN, you are not required to enter your of your IP PIN. If you didn’t receive an
Requirements for an IP PIN, leave these spaces blank.
prior-year AGI. The prior-year PIN is
Electronic Return the five-digit PIN you used to electroni- New IP PINs are generated ev-
The requirements for signing an elec- cally sign your 2024 return.)
tronic return will be different depending If you need your AGI from your orig-
! ery year. They will generally be
CAUTION sent out by mid-January 2026.
on whether you use tax software or a tax inally filed 2024 federal income tax re- Use this IP PIN on your 2025 return as
practitioner. To file your return electron- turn, and you don’t have your 2024 in- well as any prior-year returns you file in
ically, you must sign the return electron- come tax return, you can access your 2026.
ically using a personal identification transcript through your online account at
number (PIN) and provide the informa- IRS.gov/Account. You can also go to If you are filing a joint return and
tion described below. If you are filing IRS.gov/Transcript or call the IRS at both taxpayers receive an IP PIN, enter
online using software, you must use a 800-908-9946 to get a free transcript of both IP PINs in the spaces provided.
Self-Select PIN. If you are filing elec- your return. Don’t use your AGI from an If you need more information, includ-
tronically using a tax practitioner, you amended return (Form 1040-X) or a ing how to retrieve your IP PIN online,
can use a Self-Select PIN or a Practi- math error correction made by the IRS. go to IRS.gov/IPPIN. If you’re unable to
tioner PIN. AGI is the amount shown on your 2024 retrieve your IP PIN online, you can call
If we issued you an identity protec- Form 1040 or 1040-SR, line 11. 800-908-4490.
tion personal identification number (IP For more information, go to IRS.gov/ Phone Number and Email
PIN) (as described in more detail next), Efile.
all six digits of your IP PIN must appear
Address
You can’t use the Self-Select
in the IP PIN spaces provided next to the You have the option of entering your
space for your occupation for your elec- ! PIN method if you are a
CAUTION first-time filer under age 16 at
phone number and email address in the
tronic signature to be complete. Failure spaces provided. There will be no effect
the end of 2025.
to include an issued IP PIN on the elec- on the processing of your return if you
tronic return will result in an invalid sig- Practitioner PIN. The Practitioner PIN choose not to enter this information.
nature and a rejected return. If you are method allows you to authorize your tax Note that the IRS initiates most contacts
filing a joint return and both taxpayers practitioner to enter or generate your through regular mail delivered by the
were issued an IP PIN, enter both IP PIN. Your electronic return is considered United States Postal Service.
PINs in the spaces provided. a validly signed return only when it in- For information on how to report
cludes your PIN, last name, date of phone scams or unsolicited emails
66 Need more information or forms? Visit IRS.gov.
claiming to be from the IRS, see Secure If your paid preparer is self-em- ules, and other attachments on standard
Your Tax Records From Identity Theft, ployed, then they should check the size paper. Cutting the paper may cause
later. “self-employed” checkbox. problems in processing your return.
Don’t attach correspondence or other
items unless required to do so. Attach
Paid Preparer Must Assemble Your Forms W-2 and 2439 to Form 1040 or
1040-SR. If you received a Form W-2c
Sign Your Return Return (a corrected Form W-2), attach your
original Forms W-2 and any Forms
Generally, anyone you pay to prepare Assemble any schedules and forms be-
W-2c. Attach Forms W-2G and 1099-R
your return must sign it and include their hind Form 1040 or 1040-SR in order of
to Form 1040 or 1040-SR if tax was
Preparer Tax Identification Number the “Attachment Sequence No.” shown
withheld.
(PTIN) in the space provided. The pre- in the upper-right corner of the schedule
parer must give you a copy of the return or form. If you have supporting state-
for your records. Someone who prepares ments, arrange them in the same order as
your return but doesn’t charge you the schedules or forms they support and
shouldn’t sign your return. attach them last. File your return, sched-
Need more information or forms? Visit IRS.gov. 67
2025 See the instructions for line 16 to see if you must use the
Sample Table
Tax Table below to figure your tax.
Tax Table !
CAUTION
At But
Least Less
Single Married Married Head
filing filing of a
Than jointly* sepa- house-
rately hold
Example. A married couple is filing a joint return. Their taxable
Your tax is—
income on Form 1040, line 15, is $25,300. First, they find the 25,200 25,250 2,789 2,550 2,789 2,687
$25,300-25,350 taxable income line. Next, they find the column for 25,250 25,300 2,795 2,556 2,795 2,693
married filing jointly and read down the column. The amount shown 25,300 25,350 2,801 2,562 2,801 2,699
25,350 25,400 2,807 2,568 2,807 2,705
where the taxable income line and filing status column meet is
$2,562. 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
0 5 0 0 0 0
5
15
15
25
1
2
1
2
1
2
1
2
1,000 2,000
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
300 325 31 31 31 31 1,250 1,275 126 126 126 126 2,250 2,275 226 226 226 226
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
1,550 1,575 156 156 156 156 2,550 2,575 256 256 256 256
575 600 59 59 59 59 1,575 1,600 159 159 159 159 2,575 2,600 259 259 259 259
600 625 61 61 61 61 1,600 1,625 161 161 161 161 2,600 2,625 261 261 261 261
625 650 64 64 64 64
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.
68 Need more information or forms? Visit IRS.gov.
2025 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
3,000 6,000 9,000
3,000 3,050 303 303 303 303 6,000 6,050 603 603 603 603 9,000 9,050 903 903 903 903
3,050 3,100 308 308 308 308 6,050 6,100 608 608 608 608 9,050 9,100 908 908 908 908
3,100 3,150 313 313 313 313 6,100 6,150 613 613 613 613 9,100 9,150 913 913 913 913
3,150 3,200 318 318 318 318 6,150 6,200 618 618 618 618 9,150 9,200 918 918 918 918
3,200 3,250 323 323 323 323 6,200 6,250 623 623 623 623 9,200 9,250 923 923 923 923
3,250 3,300 328 328 328 328 6,250 6,300 628 628 628 628 9,250 9,300 928 928 928 928
3,300 3,350 333 333 333 333 6,300 6,350 633 633 633 633 9,300 9,350 933 933 933 933
3,350 3,400 338 338 338 338 6,350 6,400 638 638 638 638 9,350 9,400 938 938 938 938
3,400 3,450 343 343 343 343 6,400 6,450 643 643 643 643 9,400 9,450 943 943 943 943
3,450 3,500 348 348 348 348 6,450 6,500 648 648 648 648 9,450 9,500 948 948 948 948
3,500 3,550 353 353 353 353 6,500 6,550 653 653 653 653 9,500 9,550 953 953 953 953
3,550 3,600 358 358 358 358 6,550 6,600 658 658 658 658 9,550 9,600 958 958 958 958
3,600 3,650 363 363 363 363 6,600 6,650 663 663 663 663 9,600 9,650 963 963 963 963
3,650 3,700 368 368 368 368 6,650 6,700 668 668 668 668 9,650 9,700 968 968 968 968
3,700 3,750 373 373 373 373 6,700 6,750 673 673 673 673 9,700 9,750 973 973 973 973
3,750 3,800 378 378 378 378 6,750 6,800 678 678 678 678 9,750 9,800 978 978 978 978
3,800 3,850 383 383 383 383 6,800 6,850 683 683 683 683 9,800 9,850 983 983 983 983
3,850 3,900 388 388 388 388 6,850 6,900 688 688 688 688 9,850 9,900 988 988 988 988
3,900 3,950 393 393 393 393 6,900 6,950 693 693 693 693 9,900 9,950 993 993 993 993
3,950 4,000 398 398 398 398 6,950 7,000 698 698 698 698 9,950 10,000 998 998 998 998
4,000 7,000 10,000
4,000 4,050 403 403 403 403 7,000 7,050 703 703 703 703 10,000 10,050 1,003 1,003 1,003 1,003
4,050 4,100 408 408 408 408 7,050 7,100 708 708 708 708 10,050 10,100 1,008 1,008 1,008 1,008
4,100 4,150 413 413 413 413 7,100 7,150 713 713 713 713 10,100 10,150 1,013 1,013 1,013 1,013
4,150 4,200 418 418 418 418 7,150 7,200 718 718 718 718 10,150 10,200 1,018 1,018 1,018 1,018
4,200 4,250 423 423 423 423 7,200 7,250 723 723 723 723 10,200 10,250 1,023 1,023 1,023 1,023
4,250 4,300 428 428 428 428 7,250 7,300 728 728 728 728 10,250 10,300 1,028 1,028 1,028 1,028
4,300 4,350 433 433 433 433 7,300 7,350 733 733 733 733 10,300 10,350 1,033 1,033 1,033 1,033
4,350 4,400 438 438 438 438 7,350 7,400 738 738 738 738 10,350 10,400 1,038 1,038 1,038 1,038
4,400 4,450 443 443 443 443 7,400 7,450 743 743 743 743 10,400 10,450 1,043 1,043 1,043 1,043
4,450 4,500 448 448 448 448 7,450 7,500 748 748 748 748 10,450 10,500 1,048 1,048 1,048 1,048
4,500 4,550 453 453 453 453 7,500 7,550 753 753 753 753 10,500 10,550 1,053 1,053 1,053 1,053
4,550 4,600 458 458 458 458 7,550 7,600 758 758 758 758 10,550 10,600 1,058 1,058 1,058 1,058
4,600 4,650 463 463 463 463 7,600 7,650 763 763 763 763 10,600 10,650 1,063 1,063 1,063 1,063
4,650 4,700 468 468 468 468 7,650 7,700 768 768 768 768 10,650 10,700 1,068 1,068 1,068 1,068
4,700 4,750 473 473 473 473 7,700 7,750 773 773 773 773 10,700 10,750 1,073 1,073 1,073 1,073
4,750 4,800 478 478 478 478 7,750 7,800 778 778 778 778 10,750 10,800 1,078 1,078 1,078 1,078
4,800 4,850 483 483 483 483 7,800 7,850 783 783 783 783 10,800 10,850 1,083 1,083 1,083 1,083
4,850 4,900 488 488 488 488 7,850 7,900 788 788 788 788 10,850 10,900 1,088 1,088 1,088 1,088
4,900 4,950 493 493 493 493 7,900 7,950 793 793 793 793 10,900 10,950 1,093 1,093 1,093 1,093
4,950 5,000 498 498 498 498 7,950 8,000 798 798 798 798 10,950 11,000 1,098 1,098 1,098 1,098
5,000 8,000 11,000
5,000 5,050 503 503 503 503 8,000 8,050 803 803 803 803 11,000 11,050 1,103 1,103 1,103 1,103
5,050 5,100 508 508 508 508 8,050 8,100 808 808 808 808 11,050 11,100 1,108 1,108 1,108 1,108
5,100 5,150 513 513 513 513 8,100 8,150 813 813 813 813 11,100 11,150 1,113 1,113 1,113 1,113
5,150 5,200 518 518 518 518 8,150 8,200 818 818 818 818 11,150 11,200 1,118 1,118 1,118 1,118
5,200 5,250 523 523 523 523 8,200 8,250 823 823 823 823 11,200 11,250 1,123 1,123 1,123 1,123
5,250 5,300 528 528 528 528 8,250 8,300 828 828 828 828 11,250 11,300 1,128 1,128 1,128 1,128
5,300 5,350 533 533 533 533 8,300 8,350 833 833 833 833 11,300 11,350 1,133 1,133 1,133 1,133
5,350 5,400 538 538 538 538 8,350 8,400 838 838 838 838 11,350 11,400 1,138 1,138 1,138 1,138
5,400 5,450 543 543 543 543 8,400 8,450 843 843 843 843 11,400 11,450 1,143 1,143 1,143 1,143
5,450 5,500 548 548 548 548 8,450 8,500 848 848 848 848 11,450 11,500 1,148 1,148 1,148 1,148
5,500 5,550 553 553 553 553 8,500 8,550 853 853 853 853 11,500 11,550 1,153 1,153 1,153 1,153
5,550 5,600 558 558 558 558 8,550 8,600 858 858 858 858 11,550 11,600 1,158 1,158 1,158 1,158
5,600 5,650 563 563 563 563 8,600 8,650 863 863 863 863 11,600 11,650 1,163 1,163 1,163 1,163
5,650 5,700 568 568 568 568 8,650 8,700 868 868 868 868 11,650 11,700 1,168 1,168 1,168 1,168
5,700 5,750 573 573 573 573 8,700 8,750 873 873 873 873 11,700 11,750 1,173 1,173 1,173 1,173
5,750 5,800 578 578 578 578 8,750 8,800 878 878 878 878 11,750 11,800 1,178 1,178 1,178 1,178
5,800 5,850 583 583 583 583 8,800 8,850 883 883 883 883 11,800 11,850 1,183 1,183 1,183 1,183
5,850 5,900 588 588 588 588 8,850 8,900 888 888 888 888 11,850 11,900 1,188 1,188 1,188 1,188
5,900 5,950 593 593 593 593 8,900 8,950 893 893 893 893 11,900 11,950 1,193 1,193 1,193 1,193
5,950 6,000 598 598 598 598 8,950 9,000 898 898 898 898 11,950 12,000 1,199 1,198 1,199 1,198
(Continued)
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov. 69
2025 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
12,000 15,000 18,000
12,000 12,050 1,205 1,203 1,205 1,203 15,000 15,050 1,565 1,503 1,565 1,503 18,000 18,050 1,925 1,803 1,925 1,823
12,050 12,100 1,211 1,208 1,211 1,208 15,050 15,100 1,571 1,508 1,571 1,508 18,050 18,100 1,931 1,808 1,931 1,829
12,100 12,150 1,217 1,213 1,217 1,213 15,100 15,150 1,577 1,513 1,577 1,513 18,100 18,150 1,937 1,813 1,937 1,835
12,150 12,200 1,223 1,218 1,223 1,218 15,150 15,200 1,583 1,518 1,583 1,518 18,150 18,200 1,943 1,818 1,943 1,841
12,200 12,250 1,229 1,223 1,229 1,223 15,200 15,250 1,589 1,523 1,589 1,523 18,200 18,250 1,949 1,823 1,949 1,847
12,250 12,300 1,235 1,228 1,235 1,228 15,250 15,300 1,595 1,528 1,595 1,528 18,250 18,300 1,955 1,828 1,955 1,853
12,300 12,350 1,241 1,233 1,241 1,233 15,300 15,350 1,601 1,533 1,601 1,533 18,300 18,350 1,961 1,833 1,961 1,859
12,350 12,400 1,247 1,238 1,247 1,238 15,350 15,400 1,607 1,538 1,607 1,538 18,350 18,400 1,967 1,838 1,967 1,865
12,400 12,450 1,253 1,243 1,253 1,243 15,400 15,450 1,613 1,543 1,613 1,543 18,400 18,450 1,973 1,843 1,973 1,871
12,450 12,500 1,259 1,248 1,259 1,248 15,450 15,500 1,619 1,548 1,619 1,548 18,450 18,500 1,979 1,848 1,979 1,877
12,500 12,550 1,265 1,253 1,265 1,253 15,500 15,550 1,625 1,553 1,625 1,553 18,500 18,550 1,985 1,853 1,985 1,883
12,550 12,600 1,271 1,258 1,271 1,258 15,550 15,600 1,631 1,558 1,631 1,558 18,550 18,600 1,991 1,858 1,991 1,889
12,600 12,650 1,277 1,263 1,277 1,263 15,600 15,650 1,637 1,563 1,637 1,563 18,600 18,650 1,997 1,863 1,997 1,895
12,650 12,700 1,283 1,268 1,283 1,268 15,650 15,700 1,643 1,568 1,643 1,568 18,650 18,700 2,003 1,868 2,003 1,901
12,700 12,750 1,289 1,273 1,289 1,273 15,700 15,750 1,649 1,573 1,649 1,573 18,700 18,750 2,009 1,873 2,009 1,907
12,750 12,800 1,295 1,278 1,295 1,278 15,750 15,800 1,655 1,578 1,655 1,578 18,750 18,800 2,015 1,878 2,015 1,913
12,800 12,850 1,301 1,283 1,301 1,283 15,800 15,850 1,661 1,583 1,661 1,583 18,800 18,850 2,021 1,883 2,021 1,919
12,850 12,900 1,307 1,288 1,307 1,288 15,850 15,900 1,667 1,588 1,667 1,588 18,850 18,900 2,027 1,888 2,027 1,925
12,900 12,950 1,313 1,293 1,313 1,293 15,900 15,950 1,673 1,593 1,673 1,593 18,900 18,950 2,033 1,893 2,033 1,931
12,950 13,000 1,319 1,298 1,319 1,298 15,950 16,000 1,679 1,598 1,679 1,598 18,950 19,000 2,039 1,898 2,039 1,937
13,000 16,000 19,000
13,000 13,050 1,325 1,303 1,325 1,303 16,000 16,050 1,685 1,603 1,685 1,603 19,000 19,050 2,045 1,903 2,045 1,943
13,050 13,100 1,331 1,308 1,331 1,308 16,050 16,100 1,691 1,608 1,691 1,608 19,050 19,100 2,051 1,908 2,051 1,949
13,100 13,150 1,337 1,313 1,337 1,313 16,100 16,150 1,697 1,613 1,697 1,613 19,100 19,150 2,057 1,913 2,057 1,955
13,150 13,200 1,343 1,318 1,343 1,318 16,150 16,200 1,703 1,618 1,703 1,618 19,150 19,200 2,063 1,918 2,063 1,961
13,200 13,250 1,349 1,323 1,349 1,323 16,200 16,250 1,709 1,623 1,709 1,623 19,200 19,250 2,069 1,923 2,069 1,967
13,250 13,300 1,355 1,328 1,355 1,328 16,250 16,300 1,715 1,628 1,715 1,628 19,250 19,300 2,075 1,928 2,075 1,973
13,300 13,350 1,361 1,333 1,361 1,333 16,300 16,350 1,721 1,633 1,721 1,633 19,300 19,350 2,081 1,933 2,081 1,979
13,350 13,400 1,367 1,338 1,367 1,338 16,350 16,400 1,727 1,638 1,727 1,638 19,350 19,400 2,087 1,938 2,087 1,985
13,400 13,450 1,373 1,343 1,373 1,343 16,400 16,450 1,733 1,643 1,733 1,643 19,400 19,450 2,093 1,943 2,093 1,991
13,450 13,500 1,379 1,348 1,379 1,348 16,450 16,500 1,739 1,648 1,739 1,648 19,450 19,500 2,099 1,948 2,099 1,997
13,500 13,550 1,385 1,353 1,385 1,353 16,500 16,550 1,745 1,653 1,745 1,653 19,500 19,550 2,105 1,953 2,105 2,003
13,550 13,600 1,391 1,358 1,391 1,358 16,550 16,600 1,751 1,658 1,751 1,658 19,550 19,600 2,111 1,958 2,111 2,009
13,600 13,650 1,397 1,363 1,397 1,363 16,600 16,650 1,757 1,663 1,757 1,663 19,600 19,650 2,117 1,963 2,117 2,015
13,650 13,700 1,403 1,368 1,403 1,368 16,650 16,700 1,763 1,668 1,763 1,668 19,650 19,700 2,123 1,968 2,123 2,021
13,700 13,750 1,409 1,373 1,409 1,373 16,700 16,750 1,769 1,673 1,769 1,673 19,700 19,750 2,129 1,973 2,129 2,027
13,750 13,800 1,415 1,378 1,415 1,378 16,750 16,800 1,775 1,678 1,775 1,678 19,750 19,800 2,135 1,978 2,135 2,033
13,800 13,850 1,421 1,383 1,421 1,383 16,800 16,850 1,781 1,683 1,781 1,683 19,800 19,850 2,141 1,983 2,141 2,039
13,850 13,900 1,427 1,388 1,427 1,388 16,850 16,900 1,787 1,688 1,787 1,688 19,850 19,900 2,147 1,988 2,147 2,045
13,900 13,950 1,433 1,393 1,433 1,393 16,900 16,950 1,793 1,693 1,793 1,693 19,900 19,950 2,153 1,993 2,153 2,051
13,950 14,000 1,439 1,398 1,439 1,398 16,950 17,000 1,799 1,698 1,799 1,698 19,950 20,000 2,159 1,998 2,159 2,057
14,000 17,000 20,000
14,000 14,050 1,445 1,403 1,445 1,403 17,000 17,050 1,805 1,703 1,805 1,703 20,000 20,050 2,165 2,003 2,165 2,063
14,050 14,100 1,451 1,408 1,451 1,408 17,050 17,100 1,811 1,708 1,811 1,709 20,050 20,100 2,171 2,008 2,171 2,069
14,100 14,150 1,457 1,413 1,457 1,413 17,100 17,150 1,817 1,713 1,817 1,715 20,100 20,150 2,177 2,013 2,177 2,075
14,150 14,200 1,463 1,418 1,463 1,418 17,150 17,200 1,823 1,718 1,823 1,721 20,150 20,200 2,183 2,018 2,183 2,081
14,200 14,250 1,469 1,423 1,469 1,423 17,200 17,250 1,829 1,723 1,829 1,727 20,200 20,250 2,189 2,023 2,189 2,087
14,250 14,300 1,475 1,428 1,475 1,428 17,250 17,300 1,835 1,728 1,835 1,733 20,250 20,300 2,195 2,028 2,195 2,093
14,300 14,350 1,481 1,433 1,481 1,433 17,300 17,350 1,841 1,733 1,841 1,739 20,300 20,350 2,201 2,033 2,201 2,099
14,350 14,400 1,487 1,438 1,487 1,438 17,350 17,400 1,847 1,738 1,847 1,745 20,350 20,400 2,207 2,038 2,207 2,105
14,400 14,450 1,493 1,443 1,493 1,443 17,400 17,450 1,853 1,743 1,853 1,751 20,400 20,450 2,213 2,043 2,213 2,111
14,450 14,500 1,499 1,448 1,499 1,448 17,450 17,500 1,859 1,748 1,859 1,757 20,450 20,500 2,219 2,048 2,219 2,117
14,500 14,550 1,505 1,453 1,505 1,453 17,500 17,550 1,865 1,753 1,865 1,763 20,500 20,550 2,225 2,053 2,225 2,123
14,550 14,600 1,511 1,458 1,511 1,458 17,550 17,600 1,871 1,758 1,871 1,769 20,550 20,600 2,231 2,058 2,231 2,129
14,600 14,650 1,517 1,463 1,517 1,463 17,600 17,650 1,877 1,763 1,877 1,775 20,600 20,650 2,237 2,063 2,237 2,135
14,650 14,700 1,523 1,468 1,523 1,468 17,650 17,700 1,883 1,768 1,883 1,781 20,650 20,700 2,243 2,068 2,243 2,141
14,700 14,750 1,529 1,473 1,529 1,473 17,700 17,750 1,889 1,773 1,889 1,787 20,700 20,750 2,249 2,073 2,249 2,147
14,750 14,800 1,535 1,478 1,535 1,478 17,750 17,800 1,895 1,778 1,895 1,793 20,750 20,800 2,255 2,078 2,255 2,153
14,800 14,850 1,541 1,483 1,541 1,483 17,800 17,850 1,901 1,783 1,901 1,799 20,800 20,850 2,261 2,083 2,261 2,159
14,850 14,900 1,547 1,488 1,547 1,488 17,850 17,900 1,907 1,788 1,907 1,805 20,850 20,900 2,267 2,088 2,267 2,165
14,900 14,950 1,553 1,493 1,553 1,493 17,900 17,950 1,913 1,793 1,913 1,811 20,900 20,950 2,273 2,093 2,273 2,171
14,950 15,000 1,559 1,498 1,559 1,498 17,950 18,000 1,919 1,798 1,919 1,817 20,950 21,000 2,279 2,098 2,279 2,177
(Continued)
* This column must also be used by a qualifying surviving spouse.
70 Need more information or forms? Visit IRS.gov.
2025 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
21,000 24,000 27,000
21,000 21,050 2,285 2,103 2,285 2,183 24,000 24,050 2,645 2,406 2,645 2,543 27,000 27,050 3,005 2,766 3,005 2,903
21,050 21,100 2,291 2,108 2,291 2,189 24,050 24,100 2,651 2,412 2,651 2,549 27,050 27,100 3,011 2,772 3,011 2,909
21,100 21,150 2,297 2,113 2,297 2,195 24,100 24,150 2,657 2,418 2,657 2,555 27,100 27,150 3,017 2,778 3,017 2,915
21,150 21,200 2,303 2,118 2,303 2,201 24,150 24,200 2,663 2,424 2,663 2,561 27,150 27,200 3,023 2,784 3,023 2,921
21,200 21,250 2,309 2,123 2,309 2,207 24,200 24,250 2,669 2,430 2,669 2,567 27,200 27,250 3,029 2,790 3,029 2,927
21,250 21,300 2,315 2,128 2,315 2,213 24,250 24,300 2,675 2,436 2,675 2,573 27,250 27,300 3,035 2,796 3,035 2,933
21,300 21,350 2,321 2,133 2,321 2,219 24,300 24,350 2,681 2,442 2,681 2,579 27,300 27,350 3,041 2,802 3,041 2,939
21,350 21,400 2,327 2,138 2,327 2,225 24,350 24,400 2,687 2,448 2,687 2,585 27,350 27,400 3,047 2,808 3,047 2,945
21,400 21,450 2,333 2,143 2,333 2,231 24,400 24,450 2,693 2,454 2,693 2,591 27,400 27,450 3,053 2,814 3,053 2,951
21,450 21,500 2,339 2,148 2,339 2,237 24,450 24,500 2,699 2,460 2,699 2,597 27,450 27,500 3,059 2,820 3,059 2,957
21,500 21,550 2,345 2,153 2,345 2,243 24,500 24,550 2,705 2,466 2,705 2,603 27,500 27,550 3,065 2,826 3,065 2,963
21,550 21,600 2,351 2,158 2,351 2,249 24,550 24,600 2,711 2,472 2,711 2,609 27,550 27,600 3,071 2,832 3,071 2,969
21,600 21,650 2,357 2,163 2,357 2,255 24,600 24,650 2,717 2,478 2,717 2,615 27,600 27,650 3,077 2,838 3,077 2,975
21,650 21,700 2,363 2,168 2,363 2,261 24,650 24,700 2,723 2,484 2,723 2,621 27,650 27,700 3,083 2,844 3,083 2,981
21,700 21,750 2,369 2,173 2,369 2,267 24,700 24,750 2,729 2,490 2,729 2,627 27,700 27,750 3,089 2,850 3,089 2,987
21,750 21,800 2,375 2,178 2,375 2,273 24,750 24,800 2,735 2,496 2,735 2,633 27,750 27,800 3,095 2,856 3,095 2,993
21,800 21,850 2,381 2,183 2,381 2,279 24,800 24,850 2,741 2,502 2,741 2,639 27,800 27,850 3,101 2,862 3,101 2,999
21,850 21,900 2,387 2,188 2,387 2,285 24,850 24,900 2,747 2,508 2,747 2,645 27,850 27,900 3,107 2,868 3,107 3,005
21,900 21,950 2,393 2,193 2,393 2,291 24,900 24,950 2,753 2,514 2,753 2,651 27,900 27,950 3,113 2,874 3,113 3,011
21,950 22,000 2,399 2,198 2,399 2,297 24,950 25,000 2,759 2,520 2,759 2,657 27,950 28,000 3,119 2,880 3,119 3,017
22,000 25,000 28,000
22,000 22,050 2,405 2,203 2,405 2,303 25,000 25,050 2,765 2,526 2,765 2,663 28,000 28,050 3,125 2,886 3,125 3,023
22,050 22,100 2,411 2,208 2,411 2,309 25,050 25,100 2,771 2,532 2,771 2,669 28,050 28,100 3,131 2,892 3,131 3,029
22,100 22,150 2,417 2,213 2,417 2,315 25,100 25,150 2,777 2,538 2,777 2,675 28,100 28,150 3,137 2,898 3,137 3,035
22,150 22,200 2,423 2,218 2,423 2,321 25,150 25,200 2,783 2,544 2,783 2,681 28,150 28,200 3,143 2,904 3,143 3,041
22,200 22,250 2,429 2,223 2,429 2,327 25,200 25,250 2,789 2,550 2,789 2,687 28,200 28,250 3,149 2,910 3,149 3,047
22,250 22,300 2,435 2,228 2,435 2,333 25,250 25,300 2,795 2,556 2,795 2,693 28,250 28,300 3,155 2,916 3,155 3,053
22,300 22,350 2,441 2,233 2,441 2,339 25,300 25,350 2,801 2,562 2,801 2,699 28,300 28,350 3,161 2,922 3,161 3,059
22,350 22,400 2,447 2,238 2,447 2,345 25,350 25,400 2,807 2,568 2,807 2,705 28,350 28,400 3,167 2,928 3,167 3,065
22,400 22,450 2,453 2,243 2,453 2,351 25,400 25,450 2,813 2,574 2,813 2,711 28,400 28,450 3,173 2,934 3,173 3,071
22,450 22,500 2,459 2,248 2,459 2,357 25,450 25,500 2,819 2,580 2,819 2,717 28,450 28,500 3,179 2,940 3,179 3,077
22,500 22,550 2,465 2,253 2,465 2,363 25,500 25,550 2,825 2,586 2,825 2,723 28,500 28,550 3,185 2,946 3,185 3,083
22,550 22,600 2,471 2,258 2,471 2,369 25,550 25,600 2,831 2,592 2,831 2,729 28,550 28,600 3,191 2,952 3,191 3,089
22,600 22,650 2,477 2,263 2,477 2,375 25,600 25,650 2,837 2,598 2,837 2,735 28,600 28,650 3,197 2,958 3,197 3,095
22,650 22,700 2,483 2,268 2,483 2,381 25,650 25,700 2,843 2,604 2,843 2,741 28,650 28,700 3,203 2,964 3,203 3,101
22,700 22,750 2,489 2,273 2,489 2,387 25,700 25,750 2,849 2,610 2,849 2,747 28,700 28,750 3,209 2,970 3,209 3,107
22,750 22,800 2,495 2,278 2,495 2,393 25,750 25,800 2,855 2,616 2,855 2,753 28,750 28,800 3,215 2,976 3,215 3,113
22,800 22,850 2,501 2,283 2,501 2,399 25,800 25,850 2,861 2,622 2,861 2,759 28,800 28,850 3,221 2,982 3,221 3,119
22,850 22,900 2,507 2,288 2,507 2,405 25,850 25,900 2,867 2,628 2,867 2,765 28,850 28,900 3,227 2,988 3,227 3,125
22,900 22,950 2,513 2,293 2,513 2,411 25,900 25,950 2,873 2,634 2,873 2,771 28,900 28,950 3,233 2,994 3,233 3,131
22,950 23,000 2,519 2,298 2,519 2,417 25,950 26,000 2,879 2,640 2,879 2,777 28,950 29,000 3,239 3,000 3,239 3,137
23,000 26,000 29,000
23,000 23,050 2,525 2,303 2,525 2,423 26,000 26,050 2,885 2,646 2,885 2,783 29,000 29,050 3,245 3,006 3,245 3,143
23,050 23,100 2,531 2,308 2,531 2,429 26,050 26,100 2,891 2,652 2,891 2,789 29,050 29,100 3,251 3,012 3,251 3,149
23,100 23,150 2,537 2,313 2,537 2,435 26,100 26,150 2,897 2,658 2,897 2,795 29,100 29,150 3,257 3,018 3,257 3,155
23,150 23,200 2,543 2,318 2,543 2,441 26,150 26,200 2,903 2,664 2,903 2,801 29,150 29,200 3,263 3,024 3,263 3,161
23,200 23,250 2,549 2,323 2,549 2,447 26,200 26,250 2,909 2,670 2,909 2,807 29,200 29,250 3,269 3,030 3,269 3,167
23,250 23,300 2,555 2,328 2,555 2,453 26,250 26,300 2,915 2,676 2,915 2,813 29,250 29,300 3,275 3,036 3,275 3,173
23,300 23,350 2,561 2,333 2,561 2,459 26,300 26,350 2,921 2,682 2,921 2,819 29,300 29,350 3,281 3,042 3,281 3,179
23,350 23,400 2,567 2,338 2,567 2,465 26,350 26,400 2,927 2,688 2,927 2,825 29,350 29,400 3,287 3,048 3,287 3,185
23,400 23,450 2,573 2,343 2,573 2,471 26,400 26,450 2,933 2,694 2,933 2,831 29,400 29,450 3,293 3,054 3,293 3,191
23,450 23,500 2,579 2,348 2,579 2,477 26,450 26,500 2,939 2,700 2,939 2,837 29,450 29,500 3,299 3,060 3,299 3,197
23,500 23,550 2,585 2,353 2,585 2,483 26,500 26,550 2,945 2,706 2,945 2,843 29,500 29,550 3,305 3,066 3,305 3,203
23,550 23,600 2,591 2,358 2,591 2,489 26,550 26,600 2,951 2,712 2,951 2,849 29,550 29,600 3,311 3,072 3,311 3,209
23,600 23,650 2,597 2,363 2,597 2,495 26,600 26,650 2,957 2,718 2,957 2,855 29,600 29,650 3,317 3,078 3,317 3,215
23,650 23,700 2,603 2,368 2,603 2,501 26,650 26,700 2,963 2,724 2,963 2,861 29,650 29,700 3,323 3,084 3,323 3,221
23,700 23,750 2,609 2,373 2,609 2,507 26,700 26,750 2,969 2,730 2,969 2,867 29,700 29,750 3,329 3,090 3,329 3,227
23,750 23,800 2,615 2,378 2,615 2,513 26,750 26,800 2,975 2,736 2,975 2,873 29,750 29,800 3,335 3,096 3,335 3,233
23,800 23,850 2,621 2,383 2,621 2,519 26,800 26,850 2,981 2,742 2,981 2,879 29,800 29,850 3,341 3,102 3,341 3,239
23,850 23,900 2,627 2,388 2,627 2,525 26,850 26,900 2,987 2,748 2,987 2,885 29,850 29,900 3,347 3,108 3,347 3,245
23,900 23,950 2,633 2,394 2,633 2,531 26,900 26,950 2,993 2,754 2,993 2,891 29,900 29,950 3,353 3,114 3,353 3,251
23,950 24,000 2,639 2,400 2,639 2,537 26,950 27,000 2,999 2,760 2,999 2,897 29,950 30,000 3,359 3,120 3,359 3,257
(Continued)
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov. 71
2025 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
30,000 33,000 36,000
30,000 30,050 3,365 3,126 3,365 3,263 33,000 33,050 3,725 3,486 3,725 3,623 36,000 36,050 4,085 3,846 4,085 3,983
30,050 30,100 3,371 3,132 3,371 3,269 33,050 33,100 3,731 3,492 3,731 3,629 36,050 36,100 4,091 3,852 4,091 3,989
30,100 30,150 3,377 3,138 3,377 3,275 33,100 33,150 3,737 3,498 3,737 3,635 36,100 36,150 4,097 3,858 4,097 3,995
30,150 30,200 3,383 3,144 3,383 3,281 33,150 33,200 3,743 3,504 3,743 3,641 36,150 36,200 4,103 3,864 4,103 4,001
30,200 30,250 3,389 3,150 3,389 3,287 33,200 33,250 3,749 3,510 3,749 3,647 36,200 36,250 4,109 3,870 4,109 4,007
30,250 30,300 3,395 3,156 3,395 3,293 33,250 33,300 3,755 3,516 3,755 3,653 36,250 36,300 4,115 3,876 4,115 4,013
30,300 30,350 3,401 3,162 3,401 3,299 33,300 33,350 3,761 3,522 3,761 3,659 36,300 36,350 4,121 3,882 4,121 4,019
30,350 30,400 3,407 3,168 3,407 3,305 33,350 33,400 3,767 3,528 3,767 3,665 36,350 36,400 4,127 3,888 4,127 4,025
30,400 30,450 3,413 3,174 3,413 3,311 33,400 33,450 3,773 3,534 3,773 3,671 36,400 36,450 4,133 3,894 4,133 4,031
30,450 30,500 3,419 3,180 3,419 3,317 33,450 33,500 3,779 3,540 3,779 3,677 36,450 36,500 4,139 3,900 4,139 4,037
30,500 30,550 3,425 3,186 3,425 3,323 33,500 33,550 3,785 3,546 3,785 3,683 36,500 36,550 4,145 3,906 4,145 4,043
30,550 30,600 3,431 3,192 3,431 3,329 33,550 33,600 3,791 3,552 3,791 3,689 36,550 36,600 4,151 3,912 4,151 4,049
30,600 30,650 3,437 3,198 3,437 3,335 33,600 33,650 3,797 3,558 3,797 3,695 36,600 36,650 4,157 3,918 4,157 4,055
30,650 30,700 3,443 3,204 3,443 3,341 33,650 33,700 3,803 3,564 3,803 3,701 36,650 36,700 4,163 3,924 4,163 4,061
30,700 30,750 3,449 3,210 3,449 3,347 33,700 33,750 3,809 3,570 3,809 3,707 36,700 36,750 4,169 3,930 4,169 4,067
30,750 30,800 3,455 3,216 3,455 3,353 33,750 33,800 3,815 3,576 3,815 3,713 36,750 36,800 4,175 3,936 4,175 4,073
30,800 30,850 3,461 3,222 3,461 3,359 33,800 33,850 3,821 3,582 3,821 3,719 36,800 36,850 4,181 3,942 4,181 4,079
30,850 30,900 3,467 3,228 3,467 3,365 33,850 33,900 3,827 3,588 3,827 3,725 36,850 36,900 4,187 3,948 4,187 4,085
30,900 30,950 3,473 3,234 3,473 3,371 33,900 33,950 3,833 3,594 3,833 3,731 36,900 36,950 4,193 3,954 4,193 4,091
30,950 31,000 3,479 3,240 3,479 3,377 33,950 34,000 3,839 3,600 3,839 3,737 36,950 37,000 4,199 3,960 4,199 4,097
31,000 34,000 37,000
31,000 31,050 3,485 3,246 3,485 3,383 34,000 34,050 3,845 3,606 3,845 3,743 37,000 37,050 4,205 3,966 4,205 4,103
31,050 31,100 3,491 3,252 3,491 3,389 34,050 34,100 3,851 3,612 3,851 3,749 37,050 37,100 4,211 3,972 4,211 4,109
31,100 31,150 3,497 3,258 3,497 3,395 34,100 34,150 3,857 3,618 3,857 3,755 37,100 37,150 4,217 3,978 4,217 4,115
31,150 31,200 3,503 3,264 3,503 3,401 34,150 34,200 3,863 3,624 3,863 3,761 37,150 37,200 4,223 3,984 4,223 4,121
31,200 31,250 3,509 3,270 3,509 3,407 34,200 34,250 3,869 3,630 3,869 3,767 37,200 37,250 4,229 3,990 4,229 4,127
31,250 31,300 3,515 3,276 3,515 3,413 34,250 34,300 3,875 3,636 3,875 3,773 37,250 37,300 4,235 3,996 4,235 4,133
31,300 31,350 3,521 3,282 3,521 3,419 34,300 34,350 3,881 3,642 3,881 3,779 37,300 37,350 4,241 4,002 4,241 4,139
31,350 31,400 3,527 3,288 3,527 3,425 34,350 34,400 3,887 3,648 3,887 3,785 37,350 37,400 4,247 4,008 4,247 4,145
31,400 31,450 3,533 3,294 3,533 3,431 34,400 34,450 3,893 3,654 3,893 3,791 37,400 37,450 4,253 4,014 4,253 4,151
31,450 31,500 3,539 3,300 3,539 3,437 34,450 34,500 3,899 3,660 3,899 3,797 37,450 37,500 4,259 4,020 4,259 4,157
31,500 31,550 3,545 3,306 3,545 3,443 34,500 34,550 3,905 3,666 3,905 3,803 37,500 37,550 4,265 4,026 4,265 4,163
31,550 31,600 3,551 3,312 3,551 3,449 34,550 34,600 3,911 3,672 3,911 3,809 37,550 37,600 4,271 4,032 4,271 4,169
31,600 31,650 3,557 3,318 3,557 3,455 34,600 34,650 3,917 3,678 3,917 3,815 37,600 37,650 4,277 4,038 4,277 4,175
31,650 31,700 3,563 3,324 3,563 3,461 34,650 34,700 3,923 3,684 3,923 3,821 37,650 37,700 4,283 4,044 4,283 4,181
31,700 31,750 3,569 3,330 3,569 3,467 34,700 34,750 3,929 3,690 3,929 3,827 37,700 37,750 4,289 4,050 4,289 4,187
31,750 31,800 3,575 3,336 3,575 3,473 34,750 34,800 3,935 3,696 3,935 3,833 37,750 37,800 4,295 4,056 4,295 4,193
31,800 31,850 3,581 3,342 3,581 3,479 34,800 34,850 3,941 3,702 3,941 3,839 37,800 37,850 4,301 4,062 4,301 4,199
31,850 31,900 3,587 3,348 3,587 3,485 34,850 34,900 3,947 3,708 3,947 3,845 37,850 37,900 4,307 4,068 4,307 4,205
31,900 31,950 3,593 3,354 3,593 3,491 34,900 34,950 3,953 3,714 3,953 3,851 37,900 37,950 4,313 4,074 4,313 4,211
31,950 32,000 3,599 3,360 3,599 3,497 34,950 35,000 3,959 3,720 3,959 3,857 37,950 38,000 4,319 4,080 4,319 4,217
32,000 35,000 38,000
32,000 32,050 3,605 3,366 3,605 3,503 35,000 35,050 3,965 3,726 3,965 3,863 38,000 38,050 4,325 4,086 4,325 4,223
32,050 32,100 3,611 3,372 3,611 3,509 35,050 35,100 3,971 3,732 3,971 3,869 38,050 38,100 4,331 4,092 4,331 4,229
32,100 32,150 3,617 3,378 3,617 3,515 35,100 35,150 3,977 3,738 3,977 3,875 38,100 38,150 4,337 4,098 4,337 4,235
32,150 32,200 3,623 3,384 3,623 3,521 35,150 35,200 3,983 3,744 3,983 3,881 38,150 38,200 4,343 4,104 4,343 4,241
32,200 32,250 3,629 3,390 3,629 3,527 35,200 35,250 3,989 3,750 3,989 3,887 38,200 38,250 4,349 4,110 4,349 4,247
32,250 32,300 3,635 3,396 3,635 3,533 35,250 35,300 3,995 3,756 3,995 3,893 38,250 38,300 4,355 4,116 4,355 4,253
32,300 32,350 3,641 3,402 3,641 3,539 35,300 35,350 4,001 3,762 4,001 3,899 38,300 38,350 4,361 4,122 4,361 4,259
32,350 32,400 3,647 3,408 3,647 3,545 35,350 35,400 4,007 3,768 4,007 3,905 38,350 38,400 4,367 4,128 4,367 4,265
32,400 32,450 3,653 3,414 3,653 3,551 35,400 35,450 4,013 3,774 4,013 3,911 38,400 38,450 4,373 4,134 4,373 4,271
32,450 32,500 3,659 3,420 3,659 3,557 35,450 35,500 4,019 3,780 4,019 3,917 38,450 38,500 4,379 4,140 4,379 4,277
32,500 32,550 3,665 3,426 3,665 3,563 35,500 35,550 4,025 3,786 4,025 3,923 38,500 38,550 4,385 4,146 4,385 4,283
32,550 32,600 3,671 3,432 3,671 3,569 35,550 35,600 4,031 3,792 4,031 3,929 38,550 38,600 4,391 4,152 4,391 4,289
32,600 32,650 3,677 3,438 3,677 3,575 35,600 35,650 4,037 3,798 4,037 3,935 38,600 38,650 4,397 4,158 4,397 4,295
32,650 32,700 3,683 3,444 3,683 3,581 35,650 35,700 4,043 3,804 4,043 3,941 38,650 38,700 4,403 4,164 4,403 4,301
32,700 32,750 3,689 3,450 3,689 3,587 35,700 35,750 4,049 3,810 4,049 3,947 38,700 38,750 4,409 4,170 4,409 4,307
32,750 32,800 3,695 3,456 3,695 3,593 35,750 35,800 4,055 3,816 4,055 3,953 38,750 38,800 4,415 4,176 4,415 4,313
32,800 32,850 3,701 3,462 3,701 3,599 35,800 35,850 4,061 3,822 4,061 3,959 38,800 38,850 4,421 4,182 4,421 4,319
32,850 32,900 3,707 3,468 3,707 3,605 35,850 35,900 4,067 3,828 4,067 3,965 38,850 38,900 4,427 4,188 4,427 4,325
32,900 32,950 3,713 3,474 3,713 3,611 35,900 35,950 4,073 3,834 4,073 3,971 38,900 38,950 4,433 4,194 4,433 4,331
32,950 33,000 3,719 3,480 3,719 3,617 35,950 36,000 4,079 3,840 4,079 3,977 38,950 39,000 4,439 4,200 4,439 4,337
(Continued)
* This column must also be used by a qualifying surviving spouse.
72 Need more information or forms? Visit IRS.gov.
2025 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
39,000 42,000 45,000
39,000 39,050 4,445 4,206 4,445 4,343 42,000 42,050 4,805 4,566 4,805 4,703 45,000 45,050 5,165 4,926 5,165 5,063
39,050 39,100 4,451 4,212 4,451 4,349 42,050 42,100 4,811 4,572 4,811 4,709 45,050 45,100 5,171 4,932 5,171 5,069
39,100 39,150 4,457 4,218 4,457 4,355 42,100 42,150 4,817 4,578 4,817 4,715 45,100 45,150 5,177 4,938 5,177 5,075
39,150 39,200 4,463 4,224 4,463 4,361 42,150 42,200 4,823 4,584 4,823 4,721 45,150 45,200 5,183 4,944 5,183 5,081
39,200 39,250 4,469 4,230 4,469 4,367 42,200 42,250 4,829 4,590 4,829 4,727 45,200 45,250 5,189 4,950 5,189 5,087
39,250 39,300 4,475 4,236 4,475 4,373 42,250 42,300 4,835 4,596 4,835 4,733 45,250 45,300 5,195 4,956 5,195 5,093
39,300 39,350 4,481 4,242 4,481 4,379 42,300 42,350 4,841 4,602 4,841 4,739 45,300 45,350 5,201 4,962 5,201 5,099
39,350 39,400 4,487 4,248 4,487 4,385 42,350 42,400 4,847 4,608 4,847 4,745 45,350 45,400 5,207 4,968 5,207 5,105
39,400 39,450 4,493 4,254 4,493 4,391 42,400 42,450 4,853 4,614 4,853 4,751 45,400 45,450 5,213 4,974 5,213 5,111
39,450 39,500 4,499 4,260 4,499 4,397 42,450 42,500 4,859 4,620 4,859 4,757 45,450 45,500 5,219 4,980 5,219 5,117
39,500 39,550 4,505 4,266 4,505 4,403 42,500 42,550 4,865 4,626 4,865 4,763 45,500 45,550 5,225 4,986 5,225 5,123
39,550 39,600 4,511 4,272 4,511 4,409 42,550 42,600 4,871 4,632 4,871 4,769 45,550 45,600 5,231 4,992 5,231 5,129
39,600 39,650 4,517 4,278 4,517 4,415 42,600 42,650 4,877 4,638 4,877 4,775 45,600 45,650 5,237 4,998 5,237 5,135
39,650 39,700 4,523 4,284 4,523 4,421 42,650 42,700 4,883 4,644 4,883 4,781 45,650 45,700 5,243 5,004 5,243 5,141
39,700 39,750 4,529 4,290 4,529 4,427 42,700 42,750 4,889 4,650 4,889 4,787 45,700 45,750 5,249 5,010 5,249 5,147
39,750 39,800 4,535 4,296 4,535 4,433 42,750 42,800 4,895 4,656 4,895 4,793 45,750 45,800 5,255 5,016 5,255 5,153
39,800 39,850 4,541 4,302 4,541 4,439 42,800 42,850 4,901 4,662 4,901 4,799 45,800 45,850 5,261 5,022 5,261 5,159
39,850 39,900 4,547 4,308 4,547 4,445 42,850 42,900 4,907 4,668 4,907 4,805 45,850 45,900 5,267 5,028 5,267 5,165
39,900 39,950 4,553 4,314 4,553 4,451 42,900 42,950 4,913 4,674 4,913 4,811 45,900 45,950 5,273 5,034 5,273 5,171
39,950 40,000 4,559 4,320 4,559 4,457 42,950 43,000 4,919 4,680 4,919 4,817 45,950 46,000 5,279 5,040 5,279 5,177
40,000 43,000 46,000
40,000 40,050 4,565 4,326 4,565 4,463 43,000 43,050 4,925 4,686 4,925 4,823 46,000 46,050 5,285 5,046 5,285 5,183
40,050 40,100 4,571 4,332 4,571 4,469 43,050 43,100 4,931 4,692 4,931 4,829 46,050 46,100 5,291 5,052 5,291 5,189
40,100 40,150 4,577 4,338 4,577 4,475 43,100 43,150 4,937 4,698 4,937 4,835 46,100 46,150 5,297 5,058 5,297 5,195
40,150 40,200 4,583 4,344 4,583 4,481 43,150 43,200 4,943 4,704 4,943 4,841 46,150 46,200 5,303 5,064 5,303 5,201
40,200 40,250 4,589 4,350 4,589 4,487 43,200 43,250 4,949 4,710 4,949 4,847 46,200 46,250 5,309 5,070 5,309 5,207
40,250 40,300 4,595 4,356 4,595 4,493 43,250 43,300 4,955 4,716 4,955 4,853 46,250 46,300 5,315 5,076 5,315 5,213
40,300 40,350 4,601 4,362 4,601 4,499 43,300 43,350 4,961 4,722 4,961 4,859 46,300 46,350 5,321 5,082 5,321 5,219
40,350 40,400 4,607 4,368 4,607 4,505 43,350 43,400 4,967 4,728 4,967 4,865 46,350 46,400 5,327 5,088 5,327 5,225
40,400 40,450 4,613 4,374 4,613 4,511 43,400 43,450 4,973 4,734 4,973 4,871 46,400 46,450 5,333 5,094 5,333 5,231
40,450 40,500 4,619 4,380 4,619 4,517 43,450 43,500 4,979 4,740 4,979 4,877 46,450 46,500 5,339 5,100 5,339 5,237
40,500 40,550 4,625 4,386 4,625 4,523 43,500 43,550 4,985 4,746 4,985 4,883 46,500 46,550 5,345 5,106 5,345 5,243
40,550 40,600 4,631 4,392 4,631 4,529 43,550 43,600 4,991 4,752 4,991 4,889 46,550 46,600 5,351 5,112 5,351 5,249
40,600 40,650 4,637 4,398 4,637 4,535 43,600 43,650 4,997 4,758 4,997 4,895 46,600 46,650 5,357 5,118 5,357 5,255
40,650 40,700 4,643 4,404 4,643 4,541 43,650 43,700 5,003 4,764 5,003 4,901 46,650 46,700 5,363 5,124 5,363 5,261
40,700 40,750 4,649 4,410 4,649 4,547 43,700 43,750 5,009 4,770 5,009 4,907 46,700 46,750 5,369 5,130 5,369 5,267
40,750 40,800 4,655 4,416 4,655 4,553 43,750 43,800 5,015 4,776 5,015 4,913 46,750 46,800 5,375 5,136 5,375 5,273
40,800 40,850 4,661 4,422 4,661 4,559 43,800 43,850 5,021 4,782 5,021 4,919 46,800 46,850 5,381 5,142 5,381 5,279
40,850 40,900 4,667 4,428 4,667 4,565 43,850 43,900 5,027 4,788 5,027 4,925 46,850 46,900 5,387 5,148 5,387 5,285
40,900 40,950 4,673 4,434 4,673 4,571 43,900 43,950 5,033 4,794 5,033 4,931 46,900 46,950 5,393 5,154 5,393 5,291
40,950 41,000 4,679 4,440 4,679 4,577 43,950 44,000 5,039 4,800 5,039 4,937 46,950 47,000 5,399 5,160 5,399 5,297
41,000 44,000 47,000
41,000 41,050 4,685 4,446 4,685 4,583 44,000 44,050 5,045 4,806 5,045 4,943 47,000 47,050 5,405 5,166 5,405 5,303
41,050 41,100 4,691 4,452 4,691 4,589 44,050 44,100 5,051 4,812 5,051 4,949 47,050 47,100 5,411 5,172 5,411 5,309
41,100 41,150 4,697 4,458 4,697 4,595 44,100 44,150 5,057 4,818 5,057 4,955 47,100 47,150 5,417 5,178 5,417 5,315
41,150 41,200 4,703 4,464 4,703 4,601 44,150 44,200 5,063 4,824 5,063 4,961 47,150 47,200 5,423 5,184 5,423 5,321
41,200 41,250 4,709 4,470 4,709 4,607 44,200 44,250 5,069 4,830 5,069 4,967 47,200 47,250 5,429 5,190 5,429 5,327
41,250 41,300 4,715 4,476 4,715 4,613 44,250 44,300 5,075 4,836 5,075 4,973 47,250 47,300 5,435 5,196 5,435 5,333
41,300 41,350 4,721 4,482 4,721 4,619 44,300 44,350 5,081 4,842 5,081 4,979 47,300 47,350 5,441 5,202 5,441 5,339
41,350 41,400 4,727 4,488 4,727 4,625 44,350 44,400 5,087 4,848 5,087 4,985 47,350 47,400 5,447 5,208 5,447 5,345
41,400 41,450 4,733 4,494 4,733 4,631 44,400 44,450 5,093 4,854 5,093 4,991 47,400 47,450 5,453 5,214 5,453 5,351
41,450 41,500 4,739 4,500 4,739 4,637 44,450 44,500 5,099 4,860 5,099 4,997 47,450 47,500 5,459 5,220 5,459 5,357
41,500 41,550 4,745 4,506 4,745 4,643 44,500 44,550 5,105 4,866 5,105 5,003 47,500 47,550 5,465 5,226 5,465 5,363
41,550 41,600 4,751 4,512 4,751 4,649 44,550 44,600 5,111 4,872 5,111 5,009 47,550 47,600 5,471 5,232 5,471 5,369
41,600 41,650 4,757 4,518 4,757 4,655 44,600 44,650 5,117 4,878 5,117 5,015 47,600 47,650 5,477 5,238 5,477 5,375
41,650 41,700 4,763 4,524 4,763 4,661 44,650 44,700 5,123 4,884 5,123 5,021 47,650 47,700 5,483 5,244 5,483 5,381
41,700 41,750 4,769 4,530 4,769 4,667 44,700 44,750 5,129 4,890 5,129 5,027 47,700 47,750 5,489 5,250 5,489 5,387
41,750 41,800 4,775 4,536 4,775 4,673 44,750 44,800 5,135 4,896 5,135 5,033 47,750 47,800 5,495 5,256 5,495 5,393
41,800 41,850 4,781 4,542 4,781 4,679 44,800 44,850 5,141 4,902 5,141 5,039 47,800 47,850 5,501 5,262 5,501 5,399
41,850 41,900 4,787 4,548 4,787 4,685 44,850 44,900 5,147 4,908 5,147 5,045 47,850 47,900 5,507 5,268 5,507 5,405
41,900 41,950 4,793 4,554 4,793 4,691 44,900 44,950 5,153 4,914 5,153 5,051 47,900 47,950 5,513 5,274 5,513 5,411
41,950 42,000 4,799 4,560 4,799 4,697 44,950 45,000 5,159 4,920 5,159 5,057 47,950 48,000 5,519 5,280 5,519 5,417
(Continued)
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov. 73
2025 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
48,000 51,000 54,000
48,000 48,050 5,525 5,286 5,525 5,423 51,000 51,050 6,140 5,646 6,140 5,783 54,000 54,050 6,800 6,006 6,800 6,143
48,050 48,100 5,531 5,292 5,531 5,429 51,050 51,100 6,151 5,652 6,151 5,789 54,050 54,100 6,811 6,012 6,811 6,149
48,100 48,150 5,537 5,298 5,537 5,435 51,100 51,150 6,162 5,658 6,162 5,795 54,100 54,150 6,822 6,018 6,822 6,155
48,150 48,200 5,543 5,304 5,543 5,441 51,150 51,200 6,173 5,664 6,173 5,801 54,150 54,200 6,833 6,024 6,833 6,161
48,200 48,250 5,549 5,310 5,549 5,447 51,200 51,250 6,184 5,670 6,184 5,807 54,200 54,250 6,844 6,030 6,844 6,167
48,250 48,300 5,555 5,316 5,555 5,453 51,250 51,300 6,195 5,676 6,195 5,813 54,250 54,300 6,855 6,036 6,855 6,173
48,300 48,350 5,561 5,322 5,561 5,459 51,300 51,350 6,206 5,682 6,206 5,819 54,300 54,350 6,866 6,042 6,866 6,179
48,350 48,400 5,567 5,328 5,567 5,465 51,350 51,400 6,217 5,688 6,217 5,825 54,350 54,400 6,877 6,048 6,877 6,185
48,400 48,450 5,573 5,334 5,573 5,471 51,400 51,450 6,228 5,694 6,228 5,831 54,400 54,450 6,888 6,054 6,888 6,191
48,450 48,500 5,579 5,340 5,579 5,477 51,450 51,500 6,239 5,700 6,239 5,837 54,450 54,500 6,899 6,060 6,899 6,197
48,500 48,550 5,590 5,346 5,590 5,483 51,500 51,550 6,250 5,706 6,250 5,843 54,500 54,550 6,910 6,066 6,910 6,203
48,550 48,600 5,601 5,352 5,601 5,489 51,550 51,600 6,261 5,712 6,261 5,849 54,550 54,600 6,921 6,072 6,921 6,209
48,600 48,650 5,612 5,358 5,612 5,495 51,600 51,650 6,272 5,718 6,272 5,855 54,600 54,650 6,932 6,078 6,932 6,215
48,650 48,700 5,623 5,364 5,623 5,501 51,650 51,700 6,283 5,724 6,283 5,861 54,650 54,700 6,943 6,084 6,943 6,221
48,700 48,750 5,634 5,370 5,634 5,507 51,700 51,750 6,294 5,730 6,294 5,867 54,700 54,750 6,954 6,090 6,954 6,227
48,750 48,800 5,645 5,376 5,645 5,513 51,750 51,800 6,305 5,736 6,305 5,873 54,750 54,800 6,965 6,096 6,965 6,233
48,800 48,850 5,656 5,382 5,656 5,519 51,800 51,850 6,316 5,742 6,316 5,879 54,800 54,850 6,976 6,102 6,976 6,239
48,850 48,900 5,667 5,388 5,667 5,525 51,850 51,900 6,327 5,748 6,327 5,885 54,850 54,900 6,987 6,108 6,987 6,245
48,900 48,950 5,678 5,394 5,678 5,531 51,900 51,950 6,338 5,754 6,338 5,891 54,900 54,950 6,998 6,114 6,998 6,251
48,950 49,000 5,689 5,400 5,689 5,537 51,950 52,000 6,349 5,760 6,349 5,897 54,950 55,000 7,009 6,120 7,009 6,257
49,000 52,000 55,000
49,000 49,050 5,700 5,406 5,700 5,543 52,000 52,050 6,360 5,766 6,360 5,903 55,000 55,050 7,020 6,126 7,020 6,263
49,050 49,100 5,711 5,412 5,711 5,549 52,050 52,100 6,371 5,772 6,371 5,909 55,050 55,100 7,031 6,132 7,031 6,269
49,100 49,150 5,722 5,418 5,722 5,555 52,100 52,150 6,382 5,778 6,382 5,915 55,100 55,150 7,042 6,138 7,042 6,275
49,150 49,200 5,733 5,424 5,733 5,561 52,150 52,200 6,393 5,784 6,393 5,921 55,150 55,200 7,053 6,144 7,053 6,281
49,200 49,250 5,744 5,430 5,744 5,567 52,200 52,250 6,404 5,790 6,404 5,927 55,200 55,250 7,064 6,150 7,064 6,287
49,250 49,300 5,755 5,436 5,755 5,573 52,250 52,300 6,415 5,796 6,415 5,933 55,250 55,300 7,075 6,156 7,075 6,293
49,300 49,350 5,766 5,442 5,766 5,579 52,300 52,350 6,426 5,802 6,426 5,939 55,300 55,350 7,086 6,162 7,086 6,299
49,350 49,400 5,777 5,448 5,777 5,585 52,350 52,400 6,437 5,808 6,437 5,945 55,350 55,400 7,097 6,168 7,097 6,305
49,400 49,450 5,788 5,454 5,788 5,591 52,400 52,450 6,448 5,814 6,448 5,951 55,400 55,450 7,108 6,174 7,108 6,311
49,450 49,500 5,799 5,460 5,799 5,597 52,450 52,500 6,459 5,820 6,459 5,957 55,450 55,500 7,119 6,180 7,119 6,317
49,500 49,550 5,810 5,466 5,810 5,603 52,500 52,550 6,470 5,826 6,470 5,963 55,500 55,550 7,130 6,186 7,130 6,323
49,550 49,600 5,821 5,472 5,821 5,609 52,550 52,600 6,481 5,832 6,481 5,969 55,550 55,600 7,141 6,192 7,141 6,329
49,600 49,650 5,832 5,478 5,832 5,615 52,600 52,650 6,492 5,838 6,492 5,975 55,600 55,650 7,152 6,198 7,152 6,335
49,650 49,700 5,843 5,484 5,843 5,621 52,650 52,700 6,503 5,844 6,503 5,981 55,650 55,700 7,163 6,204 7,163 6,341
49,700 49,750 5,854 5,490 5,854 5,627 52,700 52,750 6,514 5,850 6,514 5,987 55,700 55,750 7,174 6,210 7,174 6,347
49,750 49,800 5,865 5,496 5,865 5,633 52,750 52,800 6,525 5,856 6,525 5,993 55,750 55,800 7,185 6,216 7,185 6,353
49,800 49,850 5,876 5,502 5,876 5,639 52,800 52,850 6,536 5,862 6,536 5,999 55,800 55,850 7,196 6,222 7,196 6,359
49,850 49,900 5,887 5,508 5,887 5,645 52,850 52,900 6,547 5,868 6,547 6,005 55,850 55,900 7,207 6,228 7,207 6,365
49,900 49,950 5,898 5,514 5,898 5,651 52,900 52,950 6,558 5,874 6,558 6,011 55,900 55,950 7,218 6,234 7,218 6,371
49,950 50,000 5,909 5,520 5,909 5,657 52,950 53,000 6,569 5,880 6,569 6,017 55,950 56,000 7,229 6,240 7,229 6,377
50,000 53,000 56,000
50,000 50,050 5,920 5,526 5,920 5,663 53,000 53,050 6,580 5,886 6,580 6,023 56,000 56,050 7,240 6,246 7,240 6,383
50,050 50,100 5,931 5,532 5,931 5,669 53,050 53,100 6,591 5,892 6,591 6,029 56,050 56,100 7,251 6,252 7,251 6,389
50,100 50,150 5,942 5,538 5,942 5,675 53,100 53,150 6,602 5,898 6,602 6,035 56,100 56,150 7,262 6,258 7,262 6,395
50,150 50,200 5,953 5,544 5,953 5,681 53,150 53,200 6,613 5,904 6,613 6,041 56,150 56,200 7,273 6,264 7,273 6,401
50,200 50,250 5,964 5,550 5,964 5,687 53,200 53,250 6,624 5,910 6,624 6,047 56,200 56,250 7,284 6,270 7,284 6,407
50,250 50,300 5,975 5,556 5,975 5,693 53,250 53,300 6,635 5,916 6,635 6,053 56,250 56,300 7,295 6,276 7,295 6,413
50,300 50,350 5,986 5,562 5,986 5,699 53,300 53,350 6,646 5,922 6,646 6,059 56,300 56,350 7,306 6,282 7,306 6,419
50,350 50,400 5,997 5,568 5,997 5,705 53,350 53,400 6,657 5,928 6,657 6,065 56,350 56,400 7,317 6,288 7,317 6,425
50,400 50,450 6,008 5,574 6,008 5,711 53,400 53,450 6,668 5,934 6,668 6,071 56,400 56,450 7,328 6,294 7,328 6,431
50,450 50,500 6,019 5,580 6,019 5,717 53,450 53,500 6,679 5,940 6,679 6,077 56,450 56,500 7,339 6,300 7,339 6,437
50,500 50,550 6,030 5,586 6,030 5,723 53,500 53,550 6,690 5,946 6,690 6,083 56,500 56,550 7,350 6,306 7,350 6,443
50,550 50,600 6,041 5,592 6,041 5,729 53,550 53,600 6,701 5,952 6,701 6,089 56,550 56,600 7,361 6,312 7,361 6,449
50,600 50,650 6,052 5,598 6,052 5,735 53,600 53,650 6,712 5,958 6,712 6,095 56,600 56,650 7,372 6,318 7,372 6,455
50,650 50,700 6,063 5,604 6,063 5,741 53,650 53,700 6,723 5,964 6,723 6,101 56,650 56,700 7,383 6,324 7,383 6,461
50,700 50,750 6,074 5,610 6,074 5,747 53,700 53,750 6,734 5,970 6,734 6,107 56,700 56,750 7,394 6,330 7,394 6,467
50,750 50,800 6,085 5,616 6,085 5,753 53,750 53,800 6,745 5,976 6,745 6,113 56,750 56,800 7,405 6,336 7,405 6,473
50,800 50,850 6,096 5,622 6,096 5,759 53,800 53,850 6,756 5,982 6,756 6,119 56,800 56,850 7,416 6,342 7,416 6,479
50,850 50,900 6,107 5,628 6,107 5,765 53,850 53,900 6,767 5,988 6,767 6,125 56,850 56,900 7,427 6,348 7,427 6,485
50,900 50,950 6,118 5,634 6,118 5,771 53,900 53,950 6,778 5,994 6,778 6,131 56,900 56,950 7,438 6,354 7,438 6,491
50,950 51,000 6,129 5,640 6,129 5,777 53,950 54,000 6,789 6,000 6,789 6,137 56,950 57,000 7,449 6,360 7,449 6,497
(Continued)
* This column must also be used by a qualifying surviving spouse.
74 Need more information or forms? Visit IRS.gov.
2025 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
57,000 60,000 63,000
57,000 57,050 7,460 6,366 7,460 6,503 60,000 60,050 8,120 6,726 8,120 6,863 63,000 63,050 8,780 7,086 8,780 7,223
57,050 57,100 7,471 6,372 7,471 6,509 60,050 60,100 8,131 6,732 8,131 6,869 63,050 63,100 8,791 7,092 8,791 7,229
57,100 57,150 7,482 6,378 7,482 6,515 60,100 60,150 8,142 6,738 8,142 6,875 63,100 63,150 8,802 7,098 8,802 7,235
57,150 57,200 7,493 6,384 7,493 6,521 60,150 60,200 8,153 6,744 8,153 6,881 63,150 63,200 8,813 7,104 8,813 7,241
57,200 57,250 7,504 6,390 7,504 6,527 60,200 60,250 8,164 6,750 8,164 6,887 63,200 63,250 8,824 7,110 8,824 7,247
57,250 57,300 7,515 6,396 7,515 6,533 60,250 60,300 8,175 6,756 8,175 6,893 63,250 63,300 8,835 7,116 8,835 7,253
57,300 57,350 7,526 6,402 7,526 6,539 60,300 60,350 8,186 6,762 8,186 6,899 63,300 63,350 8,846 7,122 8,846 7,259
57,350 57,400 7,537 6,408 7,537 6,545 60,350 60,400 8,197 6,768 8,197 6,905 63,350 63,400 8,857 7,128 8,857 7,265
57,400 57,450 7,548 6,414 7,548 6,551 60,400 60,450 8,208 6,774 8,208 6,911 63,400 63,450 8,868 7,134 8,868 7,271
57,450 57,500 7,559 6,420 7,559 6,557 60,450 60,500 8,219 6,780 8,219 6,917 63,450 63,500 8,879 7,140 8,879 7,277
57,500 57,550 7,570 6,426 7,570 6,563 60,500 60,550 8,230 6,786 8,230 6,923 63,500 63,550 8,890 7,146 8,890 7,283
57,550 57,600 7,581 6,432 7,581 6,569 60,550 60,600 8,241 6,792 8,241 6,929 63,550 63,600 8,901 7,152 8,901 7,289
57,600 57,650 7,592 6,438 7,592 6,575 60,600 60,650 8,252 6,798 8,252 6,935 63,600 63,650 8,912 7,158 8,912 7,295
57,650 57,700 7,603 6,444 7,603 6,581 60,650 60,700 8,263 6,804 8,263 6,941 63,650 63,700 8,923 7,164 8,923 7,301
57,700 57,750 7,614 6,450 7,614 6,587 60,700 60,750 8,274 6,810 8,274 6,947 63,700 63,750 8,934 7,170 8,934 7,307
57,750 57,800 7,625 6,456 7,625 6,593 60,750 60,800 8,285 6,816 8,285 6,953 63,750 63,800 8,945 7,176 8,945 7,313
57,800 57,850 7,636 6,462 7,636 6,599 60,800 60,850 8,296 6,822 8,296 6,959 63,800 63,850 8,956 7,182 8,956 7,319
57,850 57,900 7,647 6,468 7,647 6,605 60,850 60,900 8,307 6,828 8,307 6,965 63,850 63,900 8,967 7,188 8,967 7,325
57,900 57,950 7,658 6,474 7,658 6,611 60,900 60,950 8,318 6,834 8,318 6,971 63,900 63,950 8,978 7,194 8,978 7,331
57,950 58,000 7,669 6,480 7,669 6,617 60,950 61,000 8,329 6,840 8,329 6,977 63,950 64,000 8,989 7,200 8,989 7,337
58,000 61,000 64,000
58,000 58,050 7,680 6,486 7,680 6,623 61,000 61,050 8,340 6,846 8,340 6,983 64,000 64,050 9,000 7,206 9,000 7,343
58,050 58,100 7,691 6,492 7,691 6,629 61,050 61,100 8,351 6,852 8,351 6,989 64,050 64,100 9,011 7,212 9,011 7,349
58,100 58,150 7,702 6,498 7,702 6,635 61,100 61,150 8,362 6,858 8,362 6,995 64,100 64,150 9,022 7,218 9,022 7,355
58,150 58,200 7,713 6,504 7,713 6,641 61,150 61,200 8,373 6,864 8,373 7,001 64,150 64,200 9,033 7,224 9,033 7,361
58,200 58,250 7,724 6,510 7,724 6,647 61,200 61,250 8,384 6,870 8,384 7,007 64,200 64,250 9,044 7,230 9,044 7,367
58,250 58,300 7,735 6,516 7,735 6,653 61,250 61,300 8,395 6,876 8,395 7,013 64,250 64,300 9,055 7,236 9,055 7,373
58,300 58,350 7,746 6,522 7,746 6,659 61,300 61,350 8,406 6,882 8,406 7,019 64,300 64,350 9,066 7,242 9,066 7,379
58,350 58,400 7,757 6,528 7,757 6,665 61,350 61,400 8,417 6,888 8,417 7,025 64,350 64,400 9,077 7,248 9,077 7,385
58,400 58,450 7,768 6,534 7,768 6,671 61,400 61,450 8,428 6,894 8,428 7,031 64,400 64,450 9,088 7,254 9,088 7,391
58,450 58,500 7,779 6,540 7,779 6,677 61,450 61,500 8,439 6,900 8,439 7,037 64,450 64,500 9,099 7,260 9,099 7,397
58,500 58,550 7,790 6,546 7,790 6,683 61,500 61,550 8,450 6,906 8,450 7,043 64,500 64,550 9,110 7,266 9,110 7,403
58,550 58,600 7,801 6,552 7,801 6,689 61,550 61,600 8,461 6,912 8,461 7,049 64,550 64,600 9,121 7,272 9,121 7,409
58,600 58,650 7,812 6,558 7,812 6,695 61,600 61,650 8,472 6,918 8,472 7,055 64,600 64,650 9,132 7,278 9,132 7,415
58,650 58,700 7,823 6,564 7,823 6,701 61,650 61,700 8,483 6,924 8,483 7,061 64,650 64,700 9,143 7,284 9,143 7,421
58,700 58,750 7,834 6,570 7,834 6,707 61,700 61,750 8,494 6,930 8,494 7,067 64,700 64,750 9,154 7,290 9,154 7,427
58,750 58,800 7,845 6,576 7,845 6,713 61,750 61,800 8,505 6,936 8,505 7,073 64,750 64,800 9,165 7,296 9,165 7,433
58,800 58,850 7,856 6,582 7,856 6,719 61,800 61,850 8,516 6,942 8,516 7,079 64,800 64,850 9,176 7,302 9,176 7,439
58,850 58,900 7,867 6,588 7,867 6,725 61,850 61,900 8,527 6,948 8,527 7,085 64,850 64,900 9,187 7,308 9,187 7,448
58,900 58,950 7,878 6,594 7,878 6,731 61,900 61,950 8,538 6,954 8,538 7,091 64,900 64,950 9,198 7,314 9,198 7,459
58,950 59,000 7,889 6,600 7,889 6,737 61,950 62,000 8,549 6,960 8,549 7,097 64,950 65,000 9,209 7,320 9,209 7,470
59,000 62,000 65,000
59,000 59,050 7,900 6,606 7,900 6,743 62,000 62,050 8,560 6,966 8,560 7,103 65,000 65,050 9,220 7,326 9,220 7,481
59,050 59,100 7,911 6,612 7,911 6,749 62,050 62,100 8,571 6,972 8,571 7,109 65,050 65,100 9,231 7,332 9,231 7,492
59,100 59,150 7,922 6,618 7,922 6,755 62,100 62,150 8,582 6,978 8,582 7,115 65,100 65,150 9,242 7,338 9,242 7,503
59,150 59,200 7,933 6,624 7,933 6,761 62,150 62,200 8,593 6,984 8,593 7,121 65,150 65,200 9,253 7,344 9,253 7,514
59,200 59,250 7,944 6,630 7,944 6,767 62,200 62,250 8,604 6,990 8,604 7,127 65,200 65,250 9,264 7,350 9,264 7,525
59,250 59,300 7,955 6,636 7,955 6,773 62,250 62,300 8,615 6,996 8,615 7,133 65,250 65,300 9,275 7,356 9,275 7,536
59,300 59,350 7,966 6,642 7,966 6,779 62,300 62,350 8,626 7,002 8,626 7,139 65,300 65,350 9,286 7,362 9,286 7,547
59,350 59,400 7,977 6,648 7,977 6,785 62,350 62,400 8,637 7,008 8,637 7,145 65,350 65,400 9,297 7,368 9,297 7,558
59,400 59,450 7,988 6,654 7,988 6,791 62,400 62,450 8,648 7,014 8,648 7,151 65,400 65,450 9,308 7,374 9,308 7,569
59,450 59,500 7,999 6,660 7,999 6,797 62,450 62,500 8,659 7,020 8,659 7,157 65,450 65,500 9,319 7,380 9,319 7,580
59,500 59,550 8,010 6,666 8,010 6,803 62,500 62,550 8,670 7,026 8,670 7,163 65,500 65,550 9,330 7,386 9,330 7,591
59,550 59,600 8,021 6,672 8,021 6,809 62,550 62,600 8,681 7,032 8,681 7,169 65,550 65,600 9,341 7,392 9,341 7,602
59,600 59,650 8,032 6,678 8,032 6,815 62,600 62,650 8,692 7,038 8,692 7,175 65,600 65,650 9,352 7,398 9,352 7,613
59,650 59,700 8,043 6,684 8,043 6,821 62,650 62,700 8,703 7,044 8,703 7,181 65,650 65,700 9,363 7,404 9,363 7,624
59,700 59,750 8,054 6,690 8,054 6,827 62,700 62,750 8,714 7,050 8,714 7,187 65,700 65,750 9,374 7,410 9,374 7,635
59,750 59,800 8,065 6,696 8,065 6,833 62,750 62,800 8,725 7,056 8,725 7,193 65,750 65,800 9,385 7,416 9,385 7,646
59,800 59,850 8,076 6,702 8,076 6,839 62,800 62,850 8,736 7,062 8,736 7,199 65,800 65,850 9,396 7,422 9,396 7,657
59,850 59,900 8,087 6,708 8,087 6,845 62,850 62,900 8,747 7,068 8,747 7,205 65,850 65,900 9,407 7,428 9,407 7,668
59,900 59,950 8,098 6,714 8,098 6,851 62,900 62,950 8,758 7,074 8,758 7,211 65,900 65,950 9,418 7,434 9,418 7,679
59,950 60,000 8,109 6,720 8,109 6,857 62,950 63,000 8,769 7,080 8,769 7,217 65,950 66,000 9,429 7,440 9,429 7,690
(Continued)
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov. 75
2025 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
66,000 69,000 72,000
66,000 66,050 9,440 7,446 9,440 7,701 69,000 69,050 10,100 7,806 10,100 8,361 72,000 72,050 10,760 8,166 10,760 9,021
66,050 66,100 9,451 7,452 9,451 7,712 69,050 69,100 10,111 7,812 10,111 8,372 72,050 72,100 10,771 8,172 10,771 9,032
66,100 66,150 9,462 7,458 9,462 7,723 69,100 69,150 10,122 7,818 10,122 8,383 72,100 72,150 10,782 8,178 10,782 9,043
66,150 66,200 9,473 7,464 9,473 7,734 69,150 69,200 10,133 7,824 10,133 8,394 72,150 72,200 10,793 8,184 10,793 9,054
66,200 66,250 9,484 7,470 9,484 7,745 69,200 69,250 10,144 7,830 10,144 8,405 72,200 72,250 10,804 8,190 10,804 9,065
66,250 66,300 9,495 7,476 9,495 7,756 69,250 69,300 10,155 7,836 10,155 8,416 72,250 72,300 10,815 8,196 10,815 9,076
66,300 66,350 9,506 7,482 9,506 7,767 69,300 69,350 10,166 7,842 10,166 8,427 72,300 72,350 10,826 8,202 10,826 9,087
66,350 66,400 9,517 7,488 9,517 7,778 69,350 69,400 10,177 7,848 10,177 8,438 72,350 72,400 10,837 8,208 10,837 9,098
66,400 66,450 9,528 7,494 9,528 7,789 69,400 69,450 10,188 7,854 10,188 8,449 72,400 72,450 10,848 8,214 10,848 9,109
66,450 66,500 9,539 7,500 9,539 7,800 69,450 69,500 10,199 7,860 10,199 8,460 72,450 72,500 10,859 8,220 10,859 9,120
66,500 66,550 9,550 7,506 9,550 7,811 69,500 69,550 10,210 7,866 10,210 8,471 72,500 72,550 10,870 8,226 10,870 9,131
66,550 66,600 9,561 7,512 9,561 7,822 69,550 69,600 10,221 7,872 10,221 8,482 72,550 72,600 10,881 8,232 10,881 9,142
66,600 66,650 9,572 7,518 9,572 7,833 69,600 69,650 10,232 7,878 10,232 8,493 72,600 72,650 10,892 8,238 10,892 9,153
66,650 66,700 9,583 7,524 9,583 7,844 69,650 69,700 10,243 7,884 10,243 8,504 72,650 72,700 10,903 8,244 10,903 9,164
66,700 66,750 9,594 7,530 9,594 7,855 69,700 69,750 10,254 7,890 10,254 8,515 72,700 72,750 10,914 8,250 10,914 9,175
66,750 66,800 9,605 7,536 9,605 7,866 69,750 69,800 10,265 7,896 10,265 8,526 72,750 72,800 10,925 8,256 10,925 9,186
66,800 66,850 9,616 7,542 9,616 7,877 69,800 69,850 10,276 7,902 10,276 8,537 72,800 72,850 10,936 8,262 10,936 9,197
66,850 66,900 9,627 7,548 9,627 7,888 69,850 69,900 10,287 7,908 10,287 8,548 72,850 72,900 10,947 8,268 10,947 9,208
66,900 66,950 9,638 7,554 9,638 7,899 69,900 69,950 10,298 7,914 10,298 8,559 72,900 72,950 10,958 8,274 10,958 9,219
66,950 67,000 9,649 7,560 9,649 7,910 69,950 70,000 10,309 7,920 10,309 8,570 72,950 73,000 10,969 8,280 10,969 9,230
67,000 70,000 73,000
67,000 67,050 9,660 7,566 9,660 7,921 70,000 70,050 10,320 7,926 10,320 8,581 73,000 73,050 10,980 8,286 10,980 9,241
67,050 67,100 9,671 7,572 9,671 7,932 70,050 70,100 10,331 7,932 10,331 8,592 73,050 73,100 10,991 8,292 10,991 9,252
67,100 67,150 9,682 7,578 9,682 7,943 70,100 70,150 10,342 7,938 10,342 8,603 73,100 73,150 11,002 8,298 11,002 9,263
67,150 67,200 9,693 7,584 9,693 7,954 70,150 70,200 10,353 7,944 10,353 8,614 73,150 73,200 11,013 8,304 11,013 9,274
67,200 67,250 9,704 7,590 9,704 7,965 70,200 70,250 10,364 7,950 10,364 8,625 73,200 73,250 11,024 8,310 11,024 9,285
67,250 67,300 9,715 7,596 9,715 7,976 70,250 70,300 10,375 7,956 10,375 8,636 73,250 73,300 11,035 8,316 11,035 9,296
67,300 67,350 9,726 7,602 9,726 7,987 70,300 70,350 10,386 7,962 10,386 8,647 73,300 73,350 11,046 8,322 11,046 9,307
67,350 67,400 9,737 7,608 9,737 7,998 70,350 70,400 10,397 7,968 10,397 8,658 73,350 73,400 11,057 8,328 11,057 9,318
67,400 67,450 9,748 7,614 9,748 8,009 70,400 70,450 10,408 7,974 10,408 8,669 73,400 73,450 11,068 8,334 11,068 9,329
67,450 67,500 9,759 7,620 9,759 8,020 70,450 70,500 10,419 7,980 10,419 8,680 73,450 73,500 11,079 8,340 11,079 9,340
67,500 67,550 9,770 7,626 9,770 8,031 70,500 70,550 10,430 7,986 10,430 8,691 73,500 73,550 11,090 8,346 11,090 9,351
67,550 67,600 9,781 7,632 9,781 8,042 70,550 70,600 10,441 7,992 10,441 8,702 73,550 73,600 11,101 8,352 11,101 9,362
67,600 67,650 9,792 7,638 9,792 8,053 70,600 70,650 10,452 7,998 10,452 8,713 73,600 73,650 11,112 8,358 11,112 9,373
67,650 67,700 9,803 7,644 9,803 8,064 70,650 70,700 10,463 8,004 10,463 8,724 73,650 73,700 11,123 8,364 11,123 9,384
67,700 67,750 9,814 7,650 9,814 8,075 70,700 70,750 10,474 8,010 10,474 8,735 73,700 73,750 11,134 8,370 11,134 9,395
67,750 67,800 9,825 7,656 9,825 8,086 70,750 70,800 10,485 8,016 10,485 8,746 73,750 73,800 11,145 8,376 11,145 9,406
67,800 67,850 9,836 7,662 9,836 8,097 70,800 70,850 10,496 8,022 10,496 8,757 73,800 73,850 11,156 8,382 11,156 9,417
67,850 67,900 9,847 7,668 9,847 8,108 70,850 70,900 10,507 8,028 10,507 8,768 73,850 73,900 11,167 8,388 11,167 9,428
67,900 67,950 9,858 7,674 9,858 8,119 70,900 70,950 10,518 8,034 10,518 8,779 73,900 73,950 11,178 8,394 11,178 9,439
67,950 68,000 9,869 7,680 9,869 8,130 70,950 71,000 10,529 8,040 10,529 8,790 73,950 74,000 11,189 8,400 11,189 9,450
68,000 71,000 74,000
68,000 68,050 9,880 7,686 9,880 8,141 71,000 71,050 10,540 8,046 10,540 8,801 74,000 74,050 11,200 8,406 11,200 9,461
68,050 68,100 9,891 7,692 9,891 8,152 71,050 71,100 10,551 8,052 10,551 8,812 74,050 74,100 11,211 8,412 11,211 9,472
68,100 68,150 9,902 7,698 9,902 8,163 71,100 71,150 10,562 8,058 10,562 8,823 74,100 74,150 11,222 8,418 11,222 9,483
68,150 68,200 9,913 7,704 9,913 8,174 71,150 71,200 10,573 8,064 10,573 8,834 74,150 74,200 11,233 8,424 11,233 9,494
68,200 68,250 9,924 7,710 9,924 8,185 71,200 71,250 10,584 8,070 10,584 8,845 74,200 74,250 11,244 8,430 11,244 9,505
68,250 68,300 9,935 7,716 9,935 8,196 71,250 71,300 10,595 8,076 10,595 8,856 74,250 74,300 11,255 8,436 11,255 9,516
68,300 68,350 9,946 7,722 9,946 8,207 71,300 71,350 10,606 8,082 10,606 8,867 74,300 74,350 11,266 8,442 11,266 9,527
68,350 68,400 9,957 7,728 9,957 8,218 71,350 71,400 10,617 8,088 10,617 8,878 74,350 74,400 11,277 8,448 11,277 9,538
68,400 68,450 9,968 7,734 9,968 8,229 71,400 71,450 10,628 8,094 10,628 8,889 74,400 74,450 11,288 8,454 11,288 9,549
68,450 68,500 9,979 7,740 9,979 8,240 71,450 71,500 10,639 8,100 10,639 8,900 74,450 74,500 11,299 8,460 11,299 9,560
68,500 68,550 9,990 7,746 9,990 8,251 71,500 71,550 10,650 8,106 10,650 8,911 74,500 74,550 11,310 8,466 11,310 9,571
68,550 68,600 10,001 7,752 10,001 8,262 71,550 71,600 10,661 8,112 10,661 8,922 74,550 74,600 11,321 8,472 11,321 9,582
68,600 68,650 10,012 7,758 10,012 8,273 71,600 71,650 10,672 8,118 10,672 8,933 74,600 74,650 11,332 8,478 11,332 9,593
68,650 68,700 10,023 7,764 10,023 8,284 71,650 71,700 10,683 8,124 10,683 8,944 74,650 74,700 11,343 8,484 11,343 9,604
68,700 68,750 10,034 7,770 10,034 8,295 71,700 71,750 10,694 8,130 10,694 8,955 74,700 74,750 11,354 8,490 11,354 9,615
68,750 68,800 10,045 7,776 10,045 8,306 71,750 71,800 10,705 8,136 10,705 8,966 74,750 74,800 11,365 8,496 11,365 9,626
68,800 68,850 10,056 7,782 10,056 8,317 71,800 71,850 10,716 8,142 10,716 8,977 74,800 74,850 11,376 8,502 11,376 9,637
68,850 68,900 10,067 7,788 10,067 8,328 71,850 71,900 10,727 8,148 10,727 8,988 74,850 74,900 11,387 8,508 11,387 9,648
68,900 68,950 10,078 7,794 10,078 8,339 71,900 71,950 10,738 8,154 10,738 8,999 74,900 74,950 11,398 8,514 11,398 9,659
68,950 69,000 10,089 7,800 10,089 8,350 71,950 72,000 10,749 8,160 10,749 9,010 74,950 75,000 11,409 8,520 11,409 9,670
(Continued)
* This column must also be used by a qualifying surviving spouse.
76 Need more information or forms? Visit IRS.gov.
2025 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
75,000 78,000 81,000
75,000 75,050 11,420 8,526 11,420 9,681 78,000 78,050 12,080 8,886 12,080 10,341 81,000 81,050 12,740 9,246 12,740 11,001
75,050 75,100 11,431 8,532 11,431 9,692 78,050 78,100 12,091 8,892 12,091 10,352 81,050 81,100 12,751 9,252 12,751 11,012
75,100 75,150 11,442 8,538 11,442 9,703 78,100 78,150 12,102 8,898 12,102 10,363 81,100 81,150 12,762 9,258 12,762 11,023
75,150 75,200 11,453 8,544 11,453 9,714 78,150 78,200 12,113 8,904 12,113 10,374 81,150 81,200 12,773 9,264 12,773 11,034
75,200 75,250 11,464 8,550 11,464 9,725 78,200 78,250 12,124 8,910 12,124 10,385 81,200 81,250 12,784 9,270 12,784 11,045
75,250 75,300 11,475 8,556 11,475 9,736 78,250 78,300 12,135 8,916 12,135 10,396 81,250 81,300 12,795 9,276 12,795 11,056
75,300 75,350 11,486 8,562 11,486 9,747 78,300 78,350 12,146 8,922 12,146 10,407 81,300 81,350 12,806 9,282 12,806 11,067
75,350 75,400 11,497 8,568 11,497 9,758 78,350 78,400 12,157 8,928 12,157 10,418 81,350 81,400 12,817 9,288 12,817 11,078
75,400 75,450 11,508 8,574 11,508 9,769 78,400 78,450 12,168 8,934 12,168 10,429 81,400 81,450 12,828 9,294 12,828 11,089
75,450 75,500 11,519 8,580 11,519 9,780 78,450 78,500 12,179 8,940 12,179 10,440 81,450 81,500 12,839 9,300 12,839 11,100
75,500 75,550 11,530 8,586 11,530 9,791 78,500 78,550 12,190 8,946 12,190 10,451 81,500 81,550 12,850 9,306 12,850 11,111
75,550 75,600 11,541 8,592 11,541 9,802 78,550 78,600 12,201 8,952 12,201 10,462 81,550 81,600 12,861 9,312 12,861 11,122
75,600 75,650 11,552 8,598 11,552 9,813 78,600 78,650 12,212 8,958 12,212 10,473 81,600 81,650 12,872 9,318 12,872 11,133
75,650 75,700 11,563 8,604 11,563 9,824 78,650 78,700 12,223 8,964 12,223 10,484 81,650 81,700 12,883 9,324 12,883 11,144
75,700 75,750 11,574 8,610 11,574 9,835 78,700 78,750 12,234 8,970 12,234 10,495 81,700 81,750 12,894 9,330 12,894 11,155
75,750 75,800 11,585 8,616 11,585 9,846 78,750 78,800 12,245 8,976 12,245 10,506 81,750 81,800 12,905 9,336 12,905 11,166
75,800 75,850 11,596 8,622 11,596 9,857 78,800 78,850 12,256 8,982 12,256 10,517 81,800 81,850 12,916 9,342 12,916 11,177
75,850 75,900 11,607 8,628 11,607 9,868 78,850 78,900 12,267 8,988 12,267 10,528 81,850 81,900 12,927 9,348 12,927 11,188
75,900 75,950 11,618 8,634 11,618 9,879 78,900 78,950 12,278 8,994 12,278 10,539 81,900 81,950 12,938 9,354 12,938 11,199
75,950 76,000 11,629 8,640 11,629 9,890 78,950 79,000 12,289 9,000 12,289 10,550 81,950 82,000 12,949 9,360 12,949 11,210
76,000 79,000 82,000
76,000 76,050 11,640 8,646 11,640 9,901 79,000 79,050 12,300 9,006 12,300 10,561 82,000 82,050 12,960 9,366 12,960 11,221
76,050 76,100 11,651 8,652 11,651 9,912 79,050 79,100 12,311 9,012 12,311 10,572 82,050 82,100 12,971 9,372 12,971 11,232
76,100 76,150 11,662 8,658 11,662 9,923 79,100 79,150 12,322 9,018 12,322 10,583 82,100 82,150 12,982 9,378 12,982 11,243
76,150 76,200 11,673 8,664 11,673 9,934 79,150 79,200 12,333 9,024 12,333 10,594 82,150 82,200 12,993 9,384 12,993 11,254
76,200 76,250 11,684 8,670 11,684 9,945 79,200 79,250 12,344 9,030 12,344 10,605 82,200 82,250 13,004 9,390 13,004 11,265
76,250 76,300 11,695 8,676 11,695 9,956 79,250 79,300 12,355 9,036 12,355 10,616 82,250 82,300 13,015 9,396 13,015 11,276
76,300 76,350 11,706 8,682 11,706 9,967 79,300 79,350 12,366 9,042 12,366 10,627 82,300 82,350 13,026 9,402 13,026 11,287
76,350 76,400 11,717 8,688 11,717 9,978 79,350 79,400 12,377 9,048 12,377 10,638 82,350 82,400 13,037 9,408 13,037 11,298
76,400 76,450 11,728 8,694 11,728 9,989 79,400 79,450 12,388 9,054 12,388 10,649 82,400 82,450 13,048 9,414 13,048 11,309
76,450 76,500 11,739 8,700 11,739 10,000 79,450 79,500 12,399 9,060 12,399 10,660 82,450 82,500 13,059 9,420 13,059 11,320
76,500 76,550 11,750 8,706 11,750 10,011 79,500 79,550 12,410 9,066 12,410 10,671 82,500 82,550 13,070 9,426 13,070 11,331
76,550 76,600 11,761 8,712 11,761 10,022 79,550 79,600 12,421 9,072 12,421 10,682 82,550 82,600 13,081 9,432 13,081 11,342
76,600 76,650 11,772 8,718 11,772 10,033 79,600 79,650 12,432 9,078 12,432 10,693 82,600 82,650 13,092 9,438 13,092 11,353
76,650 76,700 11,783 8,724 11,783 10,044 79,650 79,700 12,443 9,084 12,443 10,704 82,650 82,700 13,103 9,444 13,103 11,364
76,700 76,750 11,794 8,730 11,794 10,055 79,700 79,750 12,454 9,090 12,454 10,715 82,700 82,750 13,114 9,450 13,114 11,375
76,750 76,800 11,805 8,736 11,805 10,066 79,750 79,800 12,465 9,096 12,465 10,726 82,750 82,800 13,125 9,456 13,125 11,386
76,800 76,850 11,816 8,742 11,816 10,077 79,800 79,850 12,476 9,102 12,476 10,737 82,800 82,850 13,136 9,462 13,136 11,397
76,850 76,900 11,827 8,748 11,827 10,088 79,850 79,900 12,487 9,108 12,487 10,748 82,850 82,900 13,147 9,468 13,147 11,408
76,900 76,950 11,838 8,754 11,838 10,099 79,900 79,950 12,498 9,114 12,498 10,759 82,900 82,950 13,158 9,474 13,158 11,419
76,950 77,000 11,849 8,760 11,849 10,110 79,950 80,000 12,509 9,120 12,509 10,770 82,950 83,000 13,169 9,480 13,169 11,430
77,000 80,000 83,000
77,000 77,050 11,860 8,766 11,860 10,121 80,000 80,050 12,520 9,126 12,520 10,781 83,000 83,050 13,180 9,486 13,180 11,441
77,050 77,100 11,871 8,772 11,871 10,132 80,050 80,100 12,531 9,132 12,531 10,792 83,050 83,100 13,191 9,492 13,191 11,452
77,100 77,150 11,882 8,778 11,882 10,143 80,100 80,150 12,542 9,138 12,542 10,803 83,100 83,150 13,202 9,498 13,202 11,463
77,150 77,200 11,893 8,784 11,893 10,154 80,150 80,200 12,553 9,144 12,553 10,814 83,150 83,200 13,213 9,504 13,213 11,474
77,200 77,250 11,904 8,790 11,904 10,165 80,200 80,250 12,564 9,150 12,564 10,825 83,200 83,250 13,224 9,510 13,224 11,485
77,250 77,300 11,915 8,796 11,915 10,176 80,250 80,300 12,575 9,156 12,575 10,836 83,250 83,300 13,235 9,516 13,235 11,496
77,300 77,350 11,926 8,802 11,926 10,187 80,300 80,350 12,586 9,162 12,586 10,847 83,300 83,350 13,246 9,522 13,246 11,507
77,350 77,400 11,937 8,808 11,937 10,198 80,350 80,400 12,597 9,168 12,597 10,858 83,350 83,400 13,257 9,528 13,257 11,518
77,400 77,450 11,948 8,814 11,948 10,209 80,400 80,450 12,608 9,174 12,608 10,869 83,400 83,450 13,268 9,534 13,268 11,529
77,450 77,500 11,959 8,820 11,959 10,220 80,450 80,500 12,619 9,180 12,619 10,880 83,450 83,500 13,279 9,540 13,279 11,540
77,500 77,550 11,970 8,826 11,970 10,231 80,500 80,550 12,630 9,186 12,630 10,891 83,500 83,550 13,290 9,546 13,290 11,551
77,550 77,600 11,981 8,832 11,981 10,242 80,550 80,600 12,641 9,192 12,641 10,902 83,550 83,600 13,301 9,552 13,301 11,562
77,600 77,650 11,992 8,838 11,992 10,253 80,600 80,650 12,652 9,198 12,652 10,913 83,600 83,650 13,312 9,558 13,312 11,573
77,650 77,700 12,003 8,844 12,003 10,264 80,650 80,700 12,663 9,204 12,663 10,924 83,650 83,700 13,323 9,564 13,323 11,584
77,700 77,750 12,014 8,850 12,014 10,275 80,700 80,750 12,674 9,210 12,674 10,935 83,700 83,750 13,334 9,570 13,334 11,595
77,750 77,800 12,025 8,856 12,025 10,286 80,750 80,800 12,685 9,216 12,685 10,946 83,750 83,800 13,345 9,576 13,345 11,606
77,800 77,850 12,036 8,862 12,036 10,297 80,800 80,850 12,696 9,222 12,696 10,957 83,800 83,850 13,356 9,582 13,356 11,617
77,850 77,900 12,047 8,868 12,047 10,308 80,850 80,900 12,707 9,228 12,707 10,968 83,850 83,900 13,367 9,588 13,367 11,628
77,900 77,950 12,058 8,874 12,058 10,319 80,900 80,950 12,718 9,234 12,718 10,979 83,900 83,950 13,378 9,594 13,378 11,639
77,950 78,000 12,069 8,880 12,069 10,330 80,950 81,000 12,729 9,240 12,729 10,990 83,950 84,000 13,389 9,600 13,389 11,650
(Continued)
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov. 77
2025 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
84,000 87,000 90,000
84,000 84,050 13,400 9,606 13,400 11,661 87,000 87,050 14,060 9,966 14,060 12,321 90,000 90,050 14,720 10,326 14,720 12,981
84,050 84,100 13,411 9,612 13,411 11,672 87,050 87,100 14,071 9,972 14,071 12,332 90,050 90,100 14,731 10,332 14,731 12,992
84,100 84,150 13,422 9,618 13,422 11,683 87,100 87,150 14,082 9,978 14,082 12,343 90,100 90,150 14,742 10,338 14,742 13,003
84,150 84,200 13,433 9,624 13,433 11,694 87,150 87,200 14,093 9,984 14,093 12,354 90,150 90,200 14,753 10,344 14,753 13,014
84,200 84,250 13,444 9,630 13,444 11,705 87,200 87,250 14,104 9,990 14,104 12,365 90,200 90,250 14,764 10,350 14,764 13,025
84,250 84,300 13,455 9,636 13,455 11,716 87,250 87,300 14,115 9,996 14,115 12,376 90,250 90,300 14,775 10,356 14,775 13,036
84,300 84,350 13,466 9,642 13,466 11,727 87,300 87,350 14,126 10,002 14,126 12,387 90,300 90,350 14,786 10,362 14,786 13,047
84,350 84,400 13,477 9,648 13,477 11,738 87,350 87,400 14,137 10,008 14,137 12,398 90,350 90,400 14,797 10,368 14,797 13,058
84,400 84,450 13,488 9,654 13,488 11,749 87,400 87,450 14,148 10,014 14,148 12,409 90,400 90,450 14,808 10,374 14,808 13,069
84,450 84,500 13,499 9,660 13,499 11,760 87,450 87,500 14,159 10,020 14,159 12,420 90,450 90,500 14,819 10,380 14,819 13,080
84,500 84,550 13,510 9,666 13,510 11,771 87,500 87,550 14,170 10,026 14,170 12,431 90,500 90,550 14,830 10,386 14,830 13,091
84,550 84,600 13,521 9,672 13,521 11,782 87,550 87,600 14,181 10,032 14,181 12,442 90,550 90,600 14,841 10,392 14,841 13,102
84,600 84,650 13,532 9,678 13,532 11,793 87,600 87,650 14,192 10,038 14,192 12,453 90,600 90,650 14,852 10,398 14,852 13,113
84,650 84,700 13,543 9,684 13,543 11,804 87,650 87,700 14,203 10,044 14,203 12,464 90,650 90,700 14,863 10,404 14,863 13,124
84,700 84,750 13,554 9,690 13,554 11,815 87,700 87,750 14,214 10,050 14,214 12,475 90,700 90,750 14,874 10,410 14,874 13,135
84,750 84,800 13,565 9,696 13,565 11,826 87,750 87,800 14,225 10,056 14,225 12,486 90,750 90,800 14,885 10,416 14,885 13,146
84,800 84,850 13,576 9,702 13,576 11,837 87,800 87,850 14,236 10,062 14,236 12,497 90,800 90,850 14,896 10,422 14,896 13,157
84,850 84,900 13,587 9,708 13,587 11,848 87,850 87,900 14,247 10,068 14,247 12,508 90,850 90,900 14,907 10,428 14,907 13,168
84,900 84,950 13,598 9,714 13,598 11,859 87,900 87,950 14,258 10,074 14,258 12,519 90,900 90,950 14,918 10,434 14,918 13,179
84,950 85,000 13,609 9,720 13,609 11,870 87,950 88,000 14,269 10,080 14,269 12,530 90,950 91,000 14,929 10,440 14,929 13,190
85,000 88,000 91,000
85,000 85,050 13,620 9,726 13,620 11,881 88,000 88,050 14,280 10,086 14,280 12,541 91,000 91,050 14,940 10,446 14,940 13,201
85,050 85,100 13,631 9,732 13,631 11,892 88,050 88,100 14,291 10,092 14,291 12,552 91,050 91,100 14,951 10,452 14,951 13,212
85,100 85,150 13,642 9,738 13,642 11,903 88,100 88,150 14,302 10,098 14,302 12,563 91,100 91,150 14,962 10,458 14,962 13,223
85,150 85,200 13,653 9,744 13,653 11,914 88,150 88,200 14,313 10,104 14,313 12,574 91,150 91,200 14,973 10,464 14,973 13,234
85,200 85,250 13,664 9,750 13,664 11,925 88,200 88,250 14,324 10,110 14,324 12,585 91,200 91,250 14,984 10,470 14,984 13,245
85,250 85,300 13,675 9,756 13,675 11,936 88,250 88,300 14,335 10,116 14,335 12,596 91,250 91,300 14,995 10,476 14,995 13,256
85,300 85,350 13,686 9,762 13,686 11,947 88,300 88,350 14,346 10,122 14,346 12,607 91,300 91,350 15,006 10,482 15,006 13,267
85,350 85,400 13,697 9,768 13,697 11,958 88,350 88,400 14,357 10,128 14,357 12,618 91,350 91,400 15,017 10,488 15,017 13,278
85,400 85,450 13,708 9,774 13,708 11,969 88,400 88,450 14,368 10,134 14,368 12,629 91,400 91,450 15,028 10,494 15,028 13,289
85,450 85,500 13,719 9,780 13,719 11,980 88,450 88,500 14,379 10,140 14,379 12,640 91,450 91,500 15,039 10,500 15,039 13,300
85,500 85,550 13,730 9,786 13,730 11,991 88,500 88,550 14,390 10,146 14,390 12,651 91,500 91,550 15,050 10,506 15,050 13,311
85,550 85,600 13,741 9,792 13,741 12,002 88,550 88,600 14,401 10,152 14,401 12,662 91,550 91,600 15,061 10,512 15,061 13,322
85,600 85,650 13,752 9,798 13,752 12,013 88,600 88,650 14,412 10,158 14,412 12,673 91,600 91,650 15,072 10,518 15,072 13,333
85,650 85,700 13,763 9,804 13,763 12,024 88,650 88,700 14,423 10,164 14,423 12,684 91,650 91,700 15,083 10,524 15,083 13,344
85,700 85,750 13,774 9,810 13,774 12,035 88,700 88,750 14,434 10,170 14,434 12,695 91,700 91,750 15,094 10,530 15,094 13,355
85,750 85,800 13,785 9,816 13,785 12,046 88,750 88,800 14,445 10,176 14,445 12,706 91,750 91,800 15,105 10,536 15,105 13,366
85,800 85,850 13,796 9,822 13,796 12,057 88,800 88,850 14,456 10,182 14,456 12,717 91,800 91,850 15,116 10,542 15,116 13,377
85,850 85,900 13,807 9,828 13,807 12,068 88,850 88,900 14,467 10,188 14,467 12,728 91,850 91,900 15,127 10,548 15,127 13,388
85,900 85,950 13,818 9,834 13,818 12,079 88,900 88,950 14,478 10,194 14,478 12,739 91,900 91,950 15,138 10,554 15,138 13,399
85,950 86,000 13,829 9,840 13,829 12,090 88,950 89,000 14,489 10,200 14,489 12,750 91,950 92,000 15,149 10,560 15,149 13,410
86,000 89,000 92,000
86,000 86,050 13,840 9,846 13,840 12,101 89,000 89,050 14,500 10,206 14,500 12,761 92,000 92,050 15,160 10,566 15,160 13,421
86,050 86,100 13,851 9,852 13,851 12,112 89,050 89,100 14,511 10,212 14,511 12,772 92,050 92,100 15,171 10,572 15,171 13,432
86,100 86,150 13,862 9,858 13,862 12,123 89,100 89,150 14,522 10,218 14,522 12,783 92,100 92,150 15,182 10,578 15,182 13,443
86,150 86,200 13,873 9,864 13,873 12,134 89,150 89,200 14,533 10,224 14,533 12,794 92,150 92,200 15,193 10,584 15,193 13,454
86,200 86,250 13,884 9,870 13,884 12,145 89,200 89,250 14,544 10,230 14,544 12,805 92,200 92,250 15,204 10,590 15,204 13,465
86,250 86,300 13,895 9,876 13,895 12,156 89,250 89,300 14,555 10,236 14,555 12,816 92,250 92,300 15,215 10,596 15,215 13,476
86,300 86,350 13,906 9,882 13,906 12,167 89,300 89,350 14,566 10,242 14,566 12,827 92,300 92,350 15,226 10,602 15,226 13,487
86,350 86,400 13,917 9,888 13,917 12,178 89,350 89,400 14,577 10,248 14,577 12,838 92,350 92,400 15,237 10,608 15,237 13,498
86,400 86,450 13,928 9,894 13,928 12,189 89,400 89,450 14,588 10,254 14,588 12,849 92,400 92,450 15,248 10,614 15,248 13,509
86,450 86,500 13,939 9,900 13,939 12,200 89,450 89,500 14,599 10,260 14,599 12,860 92,450 92,500 15,259 10,620 15,259 13,520
86,500 86,550 13,950 9,906 13,950 12,211 89,500 89,550 14,610 10,266 14,610 12,871 92,500 92,550 15,270 10,626 15,270 13,531
86,550 86,600 13,961 9,912 13,961 12,222 89,550 89,600 14,621 10,272 14,621 12,882 92,550 92,600 15,281 10,632 15,281 13,542
86,600 86,650 13,972 9,918 13,972 12,233 89,600 89,650 14,632 10,278 14,632 12,893 92,600 92,650 15,292 10,638 15,292 13,553
86,650 86,700 13,983 9,924 13,983 12,244 89,650 89,700 14,643 10,284 14,643 12,904 92,650 92,700 15,303 10,644 15,303 13,564
86,700 86,750 13,994 9,930 13,994 12,255 89,700 89,750 14,654 10,290 14,654 12,915 92,700 92,750 15,314 10,650 15,314 13,575
86,750 86,800 14,005 9,936 14,005 12,266 89,750 89,800 14,665 10,296 14,665 12,926 92,750 92,800 15,325 10,656 15,325 13,586
86,800 86,850 14,016 9,942 14,016 12,277 89,800 89,850 14,676 10,302 14,676 12,937 92,800 92,850 15,336 10,662 15,336 13,597
86,850 86,900 14,027 9,948 14,027 12,288 89,850 89,900 14,687 10,308 14,687 12,948 92,850 92,900 15,347 10,668 15,347 13,608
86,900 86,950 14,038 9,954 14,038 12,299 89,900 89,950 14,698 10,314 14,698 12,959 92,900 92,950 15,358 10,674 15,358 13,619
86,950 87,000 14,049 9,960 14,049 12,310 89,950 90,000 14,709 10,320 14,709 12,970 92,950 93,000 15,369 10,680 15,369 13,630
(Continued)
* This column must also be used by a qualifying surviving spouse.
78 Need more information or forms? Visit IRS.gov.
2025 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 house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
93,000 96,000 99,000
93,000 93,050 15,380 10,686 15,380 13,641 96,000 96,050 16,040 11,046 16,040 14,301 99,000 99,050 16,700 11,614 16,700 14,961
93,050 93,100 15,391 10,692 15,391 13,652 96,050 96,100 16,051 11,052 16,051 14,312 99,050 99,100 16,711 11,625 16,711 14,972
93,100 93,150 15,402 10,698 15,402 13,663 96,100 96,150 16,062 11,058 16,062 14,323 99,100 99,150 16,722 11,636 16,722 14,983
93,150 93,200 15,413 10,704 15,413 13,674 96,150 96,200 16,073 11,064 16,073 14,334 99,150 99,200 16,733 11,647 16,733 14,994
93,200 93,250 15,424 10,710 15,424 13,685 96,200 96,250 16,084 11,070 16,084 14,345 99,200 99,250 16,744 11,658 16,744 15,005
93,250 93,300 15,435 10,716 15,435 13,696 96,250 96,300 16,095 11,076 16,095 14,356 99,250 99,300 16,755 11,669 16,755 15,016
93,300 93,350 15,446 10,722 15,446 13,707 96,300 96,350 16,106 11,082 16,106 14,367 99,300 99,350 16,766 11,680 16,766 15,027
93,350 93,400 15,457 10,728 15,457 13,718 96,350 96,400 16,117 11,088 16,117 14,378 99,350 99,400 16,777 11,691 16,777 15,038
93,400 93,450 15,468 10,734 15,468 13,729 96,400 96,450 16,128 11,094 16,128 14,389 99,400 99,450 16,788 11,702 16,788 15,049
93,450 93,500 15,479 10,740 15,479 13,740 96,450 96,500 16,139 11,100 16,139 14,400 99,450 99,500 16,799 11,713 16,799 15,060
93,500 93,550 15,490 10,746 15,490 13,751 96,500 96,550 16,150 11,106 16,150 14,411 99,500 99,550 16,810 11,724 16,810 15,071
93,550 93,600 15,501 10,752 15,501 13,762 96,550 96,600 16,161 11,112 16,161 14,422 99,550 99,600 16,821 11,735 16,821 15,082
93,600 93,650 15,512 10,758 15,512 13,773 96,600 96,650 16,172 11,118 16,172 14,433 99,600 99,650 16,832 11,746 16,832 15,093
93,650 93,700 15,523 10,764 15,523 13,784 96,650 96,700 16,183 11,124 16,183 14,444 99,650 99,700 16,843 11,757 16,843 15,104
93,700 93,750 15,534 10,770 15,534 13,795 96,700 96,750 16,194 11,130 16,194 14,455 99,700 99,750 16,854 11,768 16,854 15,115
93,750 93,800 15,545 10,776 15,545 13,806 96,750 96,800 16,205 11,136 16,205 14,466 99,750 99,800 16,865 11,779 16,865 15,126
93,800 93,850 15,556 10,782 15,556 13,817 96,800 96,850 16,216 11,142 16,216 14,477 99,800 99,850 16,876 11,790 16,876 15,137
93,850 93,900 15,567 10,788 15,567 13,828 96,850 96,900 16,227 11,148 16,227 14,488 99,850 99,900 16,887 11,801 16,887 15,148
93,900 93,950 15,578 10,794 15,578 13,839 96,900 96,950 16,238 11,154 16,238 14,499 99,900 99,950 16,898 11,812 16,898 15,159
93,950 94,000 15,589 10,800 15,589 13,850 96,950 97,000 16,249 11,163 16,249 14,510 99,950 100,000 16,909 11,823 16,909 15,170
94,000 97,000
$100,000
94,000 94,050 15,600 10,806 15,600 13,861 97,000 97,050 16,260 11,174 16,260 14,521 or over
94,050 94,100 15,611 10,812 15,611 13,872 97,050 97,100 16,271 11,185 16,271 14,532 use the Tax
94,100 94,150 15,622 10,818 15,622 13,883 97,100 97,150 16,282 11,196 16,282 14,543 Computation
94,150 94,200 15,633 10,824 15,633 13,894 97,150 97,200 16,293 11,207 16,293 14,554 Worksheet
94,200 94,250 15,644 10,830 15,644 13,905 97,200 97,250 16,304 11,218 16,304 14,565
94,250 94,300 15,655 10,836 15,655 13,916 97,250 97,300 16,315 11,229 16,315 14,576
94,300 94,350 15,666 10,842 15,666 13,927 97,300 97,350 16,326 11,240 16,326 14,587
94,350 94,400 15,677 10,848 15,677 13,938 97,350 97,400 16,337 11,251 16,337 14,598
94,400 94,450 15,688 10,854 15,688 13,949 97,400 97,450 16,348 11,262 16,348 14,609
94,450 94,500 15,699 10,860 15,699 13,960 97,450 97,500 16,359 11,273 16,359 14,620
94,500 94,550 15,710 10,866 15,710 13,971 97,500 97,550 16,370 11,284 16,370 14,631
94,550 94,600 15,721 10,872 15,721 13,982 97,550 97,600 16,381 11,295 16,381 14,642
94,600 94,650 15,732 10,878 15,732 13,993 97,600 97,650 16,392 11,306 16,392 14,653
94,650 94,700 15,743 10,884 15,743 14,004 97,650 97,700 16,403 11,317 16,403 14,664
94,700 94,750 15,754 10,890 15,754 14,015 97,700 97,750 16,414 11,328 16,414 14,675
94,750 94,800 15,765 10,896 15,765 14,026 97,750 97,800 16,425 11,339 16,425 14,686
94,800 94,850 15,776 10,902 15,776 14,037 97,800 97,850 16,436 11,350 16,436 14,697
94,850 94,900 15,787 10,908 15,787 14,048 97,850 97,900 16,447 11,361 16,447 14,708
94,900 94,950 15,798 10,914 15,798 14,059 97,900 97,950 16,458 11,372 16,458 14,719
94,950 95,000 15,809 10,920 15,809 14,070 97,950 98,000 16,469 11,383 16,469 14,730
95,000 98,000
95,000 95,050 15,820 10,926 15,820 14,081 98,000 98,050 16,480 11,394 16,480 14,741
95,050 95,100 15,831 10,932 15,831 14,092 98,050 98,100 16,491 11,405 16,491 14,752
95,100 95,150 15,842 10,938 15,842 14,103 98,100 98,150 16,502 11,416 16,502 14,763
95,150 95,200 15,853 10,944 15,853 14,114 98,150 98,200 16,513 11,427 16,513 14,774
95,200 95,250 15,864 10,950 15,864 14,125 98,200 98,250 16,524 11,438 16,524 14,785
95,250 95,300 15,875 10,956 15,875 14,136 98,250 98,300 16,535 11,449 16,535 14,796
95,300 95,350 15,886 10,962 15,886 14,147 98,300 98,350 16,546 11,460 16,546 14,807
95,350 95,400 15,897 10,968 15,897 14,158 98,350 98,400 16,557 11,471 16,557 14,818
95,400 95,450 15,908 10,974 15,908 14,169 98,400 98,450 16,568 11,482 16,568 14,829
95,450 95,500 15,919 10,980 15,919 14,180 98,450 98,500 16,579 11,493 16,579 14,840
95,500 95,550 15,930 10,986 15,930 14,191 98,500 98,550 16,590 11,504 16,590 14,851
95,550 95,600 15,941 10,992 15,941 14,202 98,550 98,600 16,601 11,515 16,601 14,862
95,600 95,650 15,952 10,998 15,952 14,213 98,600 98,650 16,612 11,526 16,612 14,873
95,650 95,700 15,963 11,004 15,963 14,224 98,650 98,700 16,623 11,537 16,623 14,884
95,700 95,750 15,974 11,010 15,974 14,235 98,700 98,750 16,634 11,548 16,634 14,895
95,750 95,800 15,985 11,016 15,985 14,246 98,750 98,800 16,645 11,559 16,645 14,906
95,800 95,850 15,996 11,022 15,996 14,257 98,800 98,850 16,656 11,570 16,656 14,917
95,850 95,900 16,007 11,028 16,007 14,268 98,850 98,900 16,667 11,581 16,667 14,928
95,900 95,950 16,018 11,034 16,018 14,279 98,900 98,950 16,678 11,592 16,678 14,939
95,950 96,000 16,029 11,040 16,029 14,290 98,950 99,000 16,689 11,603 16,689 14,950
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov. 79
2025 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 $103,350 $ × 22% (0.22) $ $ 5,086.00 $
Over $103,350 but not over $197,300 $ × 24% (0.24) $ $ 7,153.00 $
Over $197,300 but not over $250,525 $ × 32% (0.32) $ $ 22,937.00 $
Over $250,525 but not over $626,350 $ × 35% (0.35) $ $ 30,452.75 $
Over $626,350 $ × 37% (0.37) $ $ 42,979.75 $
Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. 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 $206,700 $ × 22% (0.22) $ $ 10,172.00 $
Over $206,700 but not over $394,600 $ × 24% (0.24) $ $ 14,306.00 $
Over $394,600 but not over $501,050 $ × 32% (0.32) $ $ 45,874.00 $
Over $501,050 but not over $751,600 $ × 35% (0.35) $ $ 60,905.50 $
Over $751,600 $ × 37% (0.37) $ $ 75,937.50 $
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Tax.
(c) Subtract (d) from (c). Enter
Taxable income. (a) (b) Multiply (d) the result here and on the entry
If line 15 is— Enter the amount from line 15. Multiplication amount. (a) by (b). Subtraction amount. space on line 16.
At least $100,000 but not over $103,350 $ × 22% (0.22) $ $ 5,086.00 $
Over $103,350 but not over $197,300 $ × 24% (0.24) $ $ 7,153.00 $
Over $197,300 but not over $250,525 $ × 32% (0.32) $ $ 22,937.00 $
Over $250,525 but not over $375,800 $ × 35% (0.35) $ $ 30,452.75 $
Over $375,800 $ × 37% (0.37) $ $ 37,968.75 $
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 $103,350 $ × 22% (0.22) $ $ 6,825.00 $
Over $103,350 but not over $197,300 $ × 24% (0.24) $ $ 8,892.00 $
Over $197,300 but not over $250,500 $ × 32% (0.32) $ $ 24,676.00 $
Over $250,500 but not over $626,350 $ × 35% (0.35) $ $ 32,191.00 $
Over $626,350 $ × 37% (0.37) $ $ 44,718.00 $
80 Need more information or forms? Visit IRS.gov.
General The IRS Mission. Provide America's taxpayers top-quality service by helping them
understand and meet their tax responsibilities and enforce the law with integrity and
Information fairness to all.
How To Avoid Common
• If you live in an apartment, be sure vance payments, even if someone else
to include your apartment number in enrolled you, your spouse, or your de-
Mistakes your address. pendent in the Marketplace coverage.
Mistakes can delay your refund or result • If you are taking the standard de- Excess advance payments may also have
duction, see the instructions for line 12e to be repaid if you enrolled someone in
in notices being sent to you. One of the
to be sure you entered the correct Marketplace coverage, you don’t claim
best ways to file an accurate return is to
amount. that individual as a dependent, and no
file electronically. Tax software does the
math for you and will help you avoid • If you received capital gain distri- one else claims that individual as a de-
butions but weren’t required to file pendent. See the instructions for Sched-
mistakes. Free File provides eligible tax-
Schedule D, make sure you checked the ule 2, line 1a, and the Instructions for
payers the ability to file their taxes elec-
box on line 7b. Form 8962. You or whoever enrolled
tronically for free. See IRS.gov/FreeFile
for details and to see if you are eligible. • If you are taking the EIC, be sure you should have received Form 1095-A
you used the correct column of the EIC from the Marketplace with information
• File your return on a standard size Table for your filing status and the num- about who was covered and any advance
sheet of paper. Cutting the paper may
ber of qualifying children you have who payments of the premium tax credit.
cause problems in processing your re-
have valid SSNs.
turn.
• Make sure you entered the correct • Remember to sign and date Form Innocent Spouse Relief
1040 or 1040-SR and enter your occupa-
name and social security number (SSN) Generally, both you and your spouse are
tion(s).
for each dependent you claim in the De- each responsible for paying the full
pendents section. Check that each de- • Attach your Form(s) W-2 and oth- amount of tax, interest, and penalties on
er required forms and schedules. Put all
pendent’s name and SSN agrees with the your joint return. However, you may
forms and schedules in the proper order.
dependent’s social security card. For qualify for relief from liability for tax on
See Assemble Your Return, earlier.
each child under age 17 who is a quali- a joint return if (a) there is an under-
fying child for the child tax credit or • If you owe tax and are paying by statement of tax because your spouse
check or money order, be sure to include
each dependent who qualifies you for omitted income or claimed false deduc-
all the required information on your pay-
the credit for other dependents, make tions or credits; (b) you are divorced,
ment. See the instructions for line 37 for
sure you checked the appropriate box on separated, or no longer living with your
details.
row (7) of the Dependents section. spouse; or (c) given all the facts and cir-
• Check your math, especially for • Make sure to check Where Do You cumstances, it wouldn’t be fair to hold
File? before mailing your return. Over
the child tax credit, earned income credit you liable for the tax. You may also
the next several years, the IRS will be
(EIC), taxable social security benefits, qualify for relief if you were a married
reducing the number of paper tax return
total income, itemized deductions or resident of a community property state
processing sites. Because of this, you
standard deduction, taxable income, to- but didn’t file a joint return and are now
may need to mail your return to a differ-
tal tax, federal income tax withheld, and liable for an unpaid or understated tax.
ent address than you have in the past.
refund or amount you owe. File Form 8857 to request relief. In
You can also file electronically.
• Be sure you used the correct meth- • Don’t file more than one original some cases, Form 8857 may need to be
od to figure your tax. See the instruc- filed within 2 years of the date on which
return for the same year, even if you
tions for line 16. the IRS first attempted to collect the tax
haven’t gotten your refund or haven’t
• Be sure to enter your SSN in the heard from the IRS since you filed. Fil- from you. Don’t file Form 8857 with
space provided on page 1 of Form 1040 your Form 1040 or 1040-SR. For more
ing more than one original return for the
or 1040-SR. If you are married filing a information, see Pub. 971 and Form
same year, or sending in more than one
joint or separate return, also enter your 8857, or you can call the Innocent
copy of the same return (unless we ask
spouse’s SSN. Be sure to enter your Spouse office toll free at 855-851-2009.
you to do so), could delay your refund.
SSN in the space next to your name.
Check that your name and SSN agree • Make sure that if you, your spouse
with whom you are filing a joint return,
with your social security card.
or your dependent was enrolled in Mar-
• Make sure your name and address ketplace coverage, and advance pay-
are correct. Enter your (and your spou-
ments of the premium tax credit were
se’s) name in the same order as shown
made for the coverage, that you attach
on your last return.
Form 8962. For tax years other than
2020, you may have to repay excess ad-
81
IRS notice or letter. For more informa- social media messages to the Federal
Income Tax Withholding tion, see Pub. 5027. Trade Commission (FTC) at ftc.gov/
and Estimated Tax If your SSN has been lost or stolen or
complaint. You can contact them at
www.ftc.gov/idtheft or 877-IDTHEFT
Payments for 2026 you suspect you are a victim of tax-rela-
(877-438-4338). If you have been the
ted identity theft, visit IRS.gov/
You can use the Tax victim of identity theft, see
IdentityTheft to learn what steps you
TIP Withholding Estimator instead www.IdentityTheft.gov and Pub. 5027.
should take.
of Pub. 505 or the worksheets People who are deaf, hard of hearing, or
included with Form W-4 or W-4P to de- Victims of identity theft who are ex- have a speech disability and who have
termine whether you need to have your periencing economic harm or a systemic access to TTY/TDD equipment can call
withholding increased or decreased. problem, or are seeking help in resolv- 866-653-4261.
ing tax problems that haven’t been re- Visit IRS.gov and enter “identity
In general, you don’t have to make solved through normal channels, may be
estimated tax payments if you expect theft” in the search box to learn more
eligible for Taxpayer Advocate Service about identity theft and how to reduce
that your 2026 Form 1040 or 1040-SR (TAS) assistance. You can reach TAS by
will show a tax refund or a tax balance your risk.
calling the National Taxpayer Advocate
due of less than $1,000. If your total es- helpline at 877-777-4778. People who You can report a phone scam to the
timated tax for 2026 is $1,000 or more, are deaf, hard of hearing, or have a Treasury Inspector General for Tax Ad-
see Form 1040-ES and Pub. 505 for a speech disability and who have access to ministration at IRS Impersonation Scam
worksheet you can use to see if you have TTY/TDD equipment can call Reporting or the FTC using the FTC
to make estimated tax payments. For 800-829-4059. Deaf or hard-of-hearing Complaint Assistant at FTC.gov. Add
more details, see Pub. 505. individuals can also contact the IRS “IRS Telephone Scam” in the notes.
through Telecommunications Relay
Secure Your Tax Services at FCC.gov/TRS. How Do You Make a Gift
Records From Identity Protect yourself from suspicious
To Reduce Debt Held By
emails, texts, and social media mes-
Theft sages, phishing schemes, and phone the Public?
All taxpayers can now apply scams. Phishing is the creation and use If you wish to do so, go to Pay.gov and
TIP for an Identity Protection PIN of emails, texts, social media messages, make a contribution by credit card, debit
(IP PIN). Go to IRS.gov/ and websites designed to mimic legiti- card, PayPal, checking account, or sav-
GetAnIPPIN to request an IP PIN mate business communication and web- ings account. Don’t add your gift to any
through your online account, file Form sites. The most common form is sending tax you may owe. See the instructions
15227 if your AGI on your last filed re- an email to a user falsely claiming to be for line 37 for details on how to pay any
turn is less than $84,000 ($168,000 if an established legitimate enterprise in an tax you owe. For more information, go
married filing jointly), or make an ap- attempt to scam the user into surrender- to TreasuryDirect.gov/Help-Center/
pointment to visit a Taxpayer Assistance ing private information that will be used Public-Debt-FAQs/#DebtFinance and
Center. for identity theft. click on “How do you make a contribu-
The IRS doesn’t initiate contact with tion to reduce the debt?”
Identity theft occurs when someone
uses your personal information, such as or request detailed personal information You may be able to deduct this
your name, social security number from taxpayers via emails, texts, or so- TIP gift on your 2026 tax return.
(SSN), or other identifying information, cial media messages. Also, the IRS
without your permission to commit doesn’t ask taxpayers for the PIN num-
fraud or other crimes. An identity thief bers, passwords, or similar secret access
information for their credit card, bank,
How Long Should
may use your SSN to get a job or may
file a tax return using your SSN to re- or other financial accounts. Records Be Kept?
ceive a refund. If you receive an unsolicited email Keep a copy of your tax return, work-
claiming to be from the IRS, forward the sheets you used, and records of all items
To reduce your risk: appearing on it (such as Forms W-2 and
• Protect your SSN, message to phishing@irs.gov. For more
information, go to IRS.gov/Phishing. 1099) until the statute of limitations runs
• Ensure your employer is protecting You may also report misuse of the IRS out for that return. Usually, this is 3
your SSN, and years from the date the return was due or
• Be careful when choosing a tax re- name, logo, forms, or other IRS property
to the Treasury Inspector General for filed or 2 years from the date the tax was
turn preparer. paid, whichever is later. You should
Tax Administration toll free at
If your tax records are affected by 800-366-4484. People who are deaf, keep some records longer. For example,
identity theft and you receive a notice hard of hearing, or have a speech disa- keep property records (including those
from the IRS, respond right away to the bility and who have access to TTY/TDD on your home) as long as they are nee-
name and phone number printed on the equipment can call 800-877-8339. You ded to figure the basis of the original or
can report suspicious emails, texts, and
82
replacement property. For more details, a 2022 return in 2026 use the address at free IRS2Go app, or call 800-906-9887
see chapter 1 of Pub. 17. the end of these instructions. However, for information on free tax return prepa-
if you got an IRS notice, mail the return ration.
Amended Return to the address in the notice. • TCE. The Tax Counseling for the
Elderly (TCE) program offers free tax
File Form 1040-X to change a return
you already filed. Generally, to timely How To Get Tax Help help for all taxpayers, particularly those
who are 60 years of age and older. TCE
claim a refund on your amended return, If you have questions about a tax issue; volunteers specialize in answering ques-
Form 1040-X must be filed within 3 need help preparing your tax return; or tions about pensions and retirement-rela-
years after the date the original return want to download free publications, ted issues unique to seniors. Go to
was filed or within 2 years after the date forms, or instructions, go to IRS.gov to
IRS.gov/TCE or download the free
the tax was paid, whichever is later. But find resources that can help you right
IRS2Go app for information on free tax
you may have more time to file Form away.
return preparation.
1040-X if you live in a federally de-
clared disaster area or you are physically
Tax reform. Tax reform legislation im- • MilTax. Members of the U.S.
pacting federal taxes, credits, and deduc- Armed Forces and qualified veterans
or mentally unable to manage your fi- tions was enacted in P.L. 119-21, com- may use MilTax, a free tax service of-
nancial affairs. See Pub. 556 for details. monly known as the One Big Beautiful fered by the Department of Defense
You can file Form 1040-X electroni- Bill Act, on July 4, 2025. Go to IRS.gov/ through Military OneSource. For more
cally with tax filing software to amend OBBB for more information and updates information, go to MilitaryOneSource
Forms 1040 and 1040-SR. See IRS.gov/ on how this legislation affects your tax- (MilitaryOneSource.mil/MilTax).
Filing/Amended-Return-Frequently- es. Also, the IRS offers Free Fillable
Asked-Questions for more information. Preparing and filing your tax return. Forms, which can be completed online
Use the Where’s My Amended Return After receiving all your wage and earn- and then e-filed regardless of income.
application on IRS.gov to track the sta- ings statements (Forms W-2, W-2G, Using online tools to help prepare
tus of your amended return. It can take 1099-R, 1099-MISC, 1099-NEC, etc.); your return. Go to IRS.gov/Tools for
up to 3 weeks from the date you mailed unemployment compensation statements the following.
(by mail or in a digital format) or other
it to show up in our system.
government payment statements (Form
• The Earned Income Tax Credit
Assistant (IRS.gov/EITCAssistant) deter-
Need a Copy of Your Tax
1099-G); and interest, dividend, and re- mines if you’re eligible for the earned
tirement statements from banks and in- income credit (EITC).
Return Information? vestment firms (Forms 1099), you have
• The Online EIN Application
Tax return transcripts are free and are several options to choose from to pre- (IRS.gov/EIN) helps you get an employ-
generally used to validate income and pare and file your tax return. You can er identification number (EIN) at no
tax filing status for mortgage applica- prepare the tax return yourself, see if cost.
you qualify for free tax preparation, or
tions, student and small business loan
hire a tax professional to prepare your
• The Tax Withholding Estimator
applications, and during tax return prep- (IRS.gov/W4App) makes it easier for you
aration. To get a free transcript: return. to estimate the federal income tax you
• Access your online account at Free options for tax preparation. want your employer to withhold from
IRS.gov/Account, Your options for preparing and filing your paycheck. This is tax withholding.
• Visit IRS.gov/Transcript, your return online or in your local com- See how your withholding affects your
• Use Form 4506-T or 4506T-EZ, or munity, if you qualify, include the fol- refund, take-home pay, or tax due.
• Call us at 800-908-9946. lowing. • The Sales Tax Deduction
If you need a copy of your actual tax • Free File. This program lets you Calculator (IRS.gov/SalesTax) figures
return, use Form 4506. There is a fee for prepare and file your federal individual the amount you can claim if you itemize
each return requested. See Form 4506 income tax return for free using software deductions on Schedule A (Form 1040).
for the current fee. If your main home, or Free File Fillable Forms. However, Getting answers to your tax
principal place of business, or tax re- state tax preparation may not be availa- questions. On IRS.gov, you
cords are located in a federally declared ble through Free File. Go to IRS.gov/ can get up-to-date information
disaster area, this fee will be waived. FreeFile to see if you qualify for free on current events and changes in tax
online federal tax preparation, e-filing, law.
Past Due Returns and direct deposit or payment options.
• VITA. The Volunteer Income Tax • IRS.gov/Help: A variety of tools to
If you or someone you know needs to Assistance (VITA) program offers free help you get answers to some of the
file past due tax returns, go to Filing tax help to people with low-to-moderate most common tax questions.
past due returns or IRS.gov/Individuals incomes, persons with disabilities, and • IRS.gov/ITA: The Interactive Tax
for help in filing those returns. Send the limited-English-speaking taxpayers who Assistant, a tool that will ask you ques-
return to the address that applies to you need help preparing their own tax re- tions and, based on your input, provide
in the latest Form 1040 and 1040-SR in- turns. Go to IRS.gov/VITA, download the answers on a number of tax topics.
structions. For example, if you are filing
83
• IRS.gov/Forms: Find forms, in- At the IRS, privacy and security are our go to IRS.gov/OrderForms to place an
structions, and publications. You will highest priority. We use these tools to order.
find details on the most recent tax share public information with you. Mobile-friendly forms. You’ll need an
changes and interactive links to help you Don’t post your social security number IRS Online Account (OLA) to complete
find answers to your questions. (SSN) or other confidential information mobile-friendly forms that require signa-
• You may also be able to access tax on social media sites. Always protect tures. You’ll have the option to submit
information in your e-filing software. your identity when using any social net- your form(s) online or download a copy
working site. for mailing. You’ll need scans of your
Need someone to prepare your tax re-
The following IRS YouTube channels documents to support your submission.
turn? There are various types of tax re-
provide short, informative videos on Go to IRS.gov/MobileFriendlyForms for
turn preparers, including enrolled
various tax-related topics in English and more information.
agents, certified public accountants
ASL. Getting tax publications and instruc-
(CPAs), accountants, and many others
who don’t have professional credentials. • Youtube.com/irsvideos. tions in eBook format. Download and
If you choose to have someone prepare • Youtube.com/irsvideosASL. view most tax publications and instruc-
your tax return, choose that preparer Over-the-Phone Interpreter (OPI) tions (including the Instructions for
wisely. A paid tax preparer is: Service. The IRS offers the OPI Service Form 1040) on mobile devices as
• Primarily responsible for the over- to taxpayers needing language interpre- eBooks at IRS.gov/eBooks.
all substantive accuracy of your return, tation. The OPI Service is available at IRS eBooks have been tested using
• Required to sign the return, and Taxpayer Assistance Centers (TACs), Apple’s iBooks for iPad. Our eBooks
• Required to include their preparer most IRS offices, and every VITA/TCE haven’t been tested on other dedicated
tax identification number (PTIN). tax return site. This service is available eBook readers, and eBook functionality
in Spanish, Mandarin, Cantonese, Kore- may not operate as intended.
Although the tax preparer al- an, Vietnamese, Russian, and Haitian
! ways signs the return, you’re
CAUTION ultimately responsible for pro-
Creole.
Access your online account (individu-
al taxpayers only). Go to IRS.gov/
viding all the information required for Accessibility Helpline available for Account to securely access information
the preparer to accurately prepare your taxpayers with disabilities. Taxpayers about your federal tax account.
return and for the accuracy of every who need information about accessibili-
ty services can call 833-690-0598. The
• View the amount you owe and a
item reported on the return. Anyone paid breakdown by tax year.
to prepare tax returns for others should Accessibility Helpline can answer ques-
tions related to current and future acces-
• See payment plan details or apply
have a thorough understanding of tax for a new payment plan.
matters. For more information on how sibility products and services available
in alternative media formats (for exam-
• Make a payment or view 5 years of
to choose a tax preparer, go to Tips for payment history and any pending or
Choosing a Tax Preparer on IRS.gov. ple, braille-ready, large print, audio, scheduled payments.
etc.). The Accessibility Helpline does
not have access to your IRS account. For
• Access your tax records, including
Employers can register to use Busi- key data from your most recent tax re-
help with tax law, refunds, or ac- turn, and transcripts.
ness Services Online. The Social Se-
curity Administration (SSA) offers on-
count-related issues, go to IRS.gov/
LetUsHelp.
• View digital copies of select noti-
line service at SSA.gov/employer for ces from the IRS.
fast, free, and secure W-2 filing options Alternative media preference. Form • Approve or reject authorization re-
to CPAs, accountants, enrolled agents, 9000, Alternative Media Preference, or quests from tax professionals.
and individuals who process Form W-2, Form 9000(SP) allows you to elect to re- Get a transcript of your return. With
Wage and Tax Statement; and Form ceive certain types of written corre- an online account, you can access a vari-
W-2c, Corrected Wage and Tax State- spondence in the following formats. ety of information to help you during the
ment. • Standard Print. filing season. You can get a transcript,
Business tax account. If you are a sole
• Large Print. review your most recently filed tax re-
proprietor, a partnership, an S corpora-
• Braille. turn, and get your adjusted gross in-
tion, a C corporation, or a single-mem-
• Audio (MP3). come. Create or access your online ac-
ber limited liability company (LLC),
• Plain Text File (TXT). count at IRS.gov/Account.
you can view your tax information on
• Braille-Ready File (BRF). Tax Pro Account. This tool lets your
record with the IRS and do more with a Disasters. Go to IRS.gov/DisasterRelief tax professional submit an authorization
business tax account. Go to IRS.gov/ to review the available disaster tax re- request to access your individual taxpay-
BusinessAccount for more information. lief. er IRS OLA. For more information, go
IRS social media. Go to IRS.gov/ Getting tax forms and publications. to IRS.gov/TaxProAccount.
SocialMedia to see the various social Go to IRS.gov/Forms to view, download, Using direct deposit. The safest and
media tools the IRS uses to share the lat- or print all the forms, instructions, and easiest way to receive a tax refund is to
est information on tax changes, scam publications you may need. Or you can e-file and choose direct deposit, which
alerts, initiatives, products, and services. securely and electronically transfers
84
your refund directly into your financial The IRS can’t issue refunds be- you will receive immediate notification
account. Direct deposit also avoids the
possibility that your check could be lost,
! fore mid-February for returns
CAUTION that claimed the EITC or the
of whether your agreement has been ap-
proved.
stolen, destroyed, or returned undeliver- additional child tax credit (ACTC). This • Use the Offer in Compromise Pre-
able to the IRS. Eight in 10 taxpayers applies to the entire refund, not just the Qualifier to see if you can settle your tax
use direct deposit to receive their re- portion associated with these credits. debt for less than the full amount you
funds. If you don’t have a bank account, owe. For more information on the Offer
go to IRS.gov/DirectDeposit for more Making a tax payment. The IRS rec- in Compromise program, go to IRS.gov/
information on where to find a bank or ommends paying electronically whenev- OIC.
credit union that can open an account er possible. Options to pay electronically
Filing an amended return. Go to
online. are included in the list below. Payments
of U.S. tax must be remitted to the IRS IRS.gov/1040X for information and up-
Reporting and resolving your tax-re- in U.S. dollars. Digital assets are not ac- dates.
lated identity theft issues. Checking the status of your amended
cepted. Go to IRS.gov/Payments for in-
• Tax-related identity theft happens formation on how to make a payment return. Go to IRS.gov/WMAR to track
when someone steals your personal in- the status of Form 1040-X amended re-
using any of the following options.
formation to commit tax fraud. Your tax-
es can be affected if your SSN is used to
• IRS Direct Pay: Pay taxes from turns.
your bank account. It’s free and secure, It can take up to 3 weeks from
file a fraudulent return or to claim a re- and no sign-in is required. You can
fund or credit. change or cancel within 2 days of sched-
! the date you filed your amen-
CAUTION ded return for it to show up in
• The IRS doesn’t initiate contact uled payment. our system, and processing it can take
with taxpayers by email, text messages
(including shortened links), telephone
• Debit Card, Credit Card, or up to 16 weeks.
Digital Wallet: Choose an approved pay-
calls, or social media channels to request ment processor to pay online or by Understanding an IRS notice or letter
or verify personal or financial informa- phone. you’ve received. Go to IRS.gov/Notices
tion. This includes requests for personal
identification numbers (PINs), pass-
• Electronic Funds Withdrawal: to find additional information about re-
Schedule a payment when filing your sponding to an IRS notice or letter.
words, or similar information for credit federal taxes using tax return prepara-
cards, banks, or other financial accounts. IRS Document Upload Tool. You may
tion software or through a tax professio- be able to use the Document Upload
• Go to IRS.gov/IdentityTheft, the nal. Tool to respond digitally to eligible IRS
IRS Identity Theft Central webpage, for
information on identity theft and data se-
• Electronic Federal Tax Payment notices and letters by securely uploading
System: This is the best option for busi- required documents online through
curity protection for taxpayers, tax pro- nesses. Enrollment is required. IRS.gov. For more information, go to
fessionals, and businesses. If your SSN
has been lost or stolen or you suspect
• Check or Money Order: Mail your IRS.gov/DUT.
payment to the address listed on the no-
you’re a victim of tax-related identity Schedule LEP. You can use Sched-
tice or instructions.
theft, you can learn what steps you ule LEP (Form 1040), Request for
should take.
• Cash: You may be able to pay your Change in Language Preference, to state
taxes with cash at a participating retail
• Get an Identity Protection PIN (IP store.
a preference to receive notices, letters,
PIN). IP PINs are six-digit numbers as- or other written communications from
signed to taxpayers to help prevent the
• Same-Day Wire: You may be able the IRS in an alternative language. You
to do same-day wire from your financial
misuse of their SSNs on fraudulent fed- may not immediately receive written
institution. Contact your financial insti-
eral income tax returns. When you have communications in the requested lan-
tution for availability, cost, and time
an IP PIN, it prevents someone else guage. The IRS’s commitment to LEP
frames.
from filing a tax return with your SSN. taxpayers is part of a multi-year timeline
To learn more, go to IRS.gov/IPPIN. Note: The IRS uses the latest encryp- that began providing translations in
Ways to check on the status of your tion technology to ensure that the elec- 2023. You will continue to receive com-
refund. tronic payments you make online, by munications, including notices and let-
ters, in English until they are translated
• Go to IRS.gov/Refunds. phone, or from a mobile device using
to your preferred language.
• Download the official IRS2Go app the IRS2Go app are safe and secure.
to your mobile device to check your re- Paying electronically is quick and easy. Contacting your local TAC. Keep in
fund status. What if I can’t pay now? Go to mind, many questions can be answered
• Call the automated refund hotline IRS.gov/Payments for more information on IRS.gov without visiting a TAC. Go
at 800-829-1954. about your options. to IRS.gov/LetUsHelp for the topics peo-
ple ask about most. If you still need
• Apply for an online payment help, TACs provide tax help when a tax
agreement (IRS.gov/OPA) to meet your
tax obligation in monthly installments if issue can’t be handled online or by
you can’t pay your taxes in full today. phone. All TACs now provide service by
Once you complete the online process, appointment, so you’ll know in advance
that you can get the service you need
85
without long wait times. Before you vis- posed for failure to file, negligence, 25% of the unpaid amount. It applies to
it, go to IRS.gov/TAC to find the nearest fraud, substantial or gross valuation mis- any unpaid tax on the return. This penal-
TAC and to check hours, available serv- statements, substantial understatements ty is in addition to interest charges on
ices, and appointment options. Or, on of tax, and reportable transaction under- late payments.
the IRS2Go app, under the Stay Connec- statements. Interest is charged on the Frivolous return. In addition to any
ted tab, choose the Contact Us option penalty from the due date of the return other penalties, the law imposes a penal-
and click on “Local Offices.” (including extensions). ty of $5,000 for filing a frivolous return.
Penalties A frivolous return is one that doesn’t
Interest and Penalties contain information needed to figure the
Late filing. If you don’t file your return correct tax or shows a substantially in-
You don’t have to figure the amount of by the due date (including extensions), correct tax because you take a frivolous
any interest or penalties you may owe. the penalty is usually 5% of the amount position or desire to delay or interfere
We will send you a bill for any amount due for each month or part of a month with the tax laws. This includes altering
due. your return is late, unless you have a or striking out the preprinted language
If you choose to include interest or reasonable explanation. If you have a above the space where you sign. For a
penalties (other than the estimated tax reasonable explanation for filing late, in- list of positions identified as frivolous,
penalty) with your payment, identify and clude it with your return. The penalty see Notice 2010-33, 2010-17 I.R.B. 609,
enter the amount in the bottom margin can be as much as 25% of the tax due. available at IRS.gov/irb/
of Form 1040 or 1040-SR, page 2. Don’t The penalty is 15% per month, up to a 2010-17_IRB#NOT-2010-33.
include interest or penalties (other than maximum of 75%, if the failure to file is
the estimated tax penalty) in the amount Other. Other penalties can be imposed
fraudulent. If your return is more than
you owe on line 37. For more informa- for, among other things, negligence,
60 days late, the minimum penalty will
tion on the estimated tax penalty, see substantial understatement of tax, re-
be $525 or the amount of any tax you
Line 38, earlier. portable transaction understatements, fil-
owe, whichever is smaller.
ing an erroneous refund claim, and
Interest Late payment of tax. If you pay your fraud. Criminal penalties may be im-
taxes late, the penalty is usually 1/2 of posed for willful failure to file, tax eva-
We will charge you interest on taxes not
1% of the unpaid amount for each sion, making a false statement, or identi-
paid by their due date, even if an exten-
month or part of a month the tax isn’t ty theft. See Pub. 17 for details on some
sion of time to file is granted. We will
paid. The penalty can be as much as of these penalties.
also charge you interest on penalties im-
86
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 by
to IRS.gov/Refunds as the IRS processes your tax return and calling 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 2026 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- Where’s My Refund doesn’t track re-
dividual taxpayer identification num-
ber). funds that are claimed on an amended
• Your filing status. tax return.
• The exact whole dollar amount of
your refund.
87
Instructions for Schedule 1
Additional Income and Adjustments to Income
box 1(a) should be reported elsewhere would enter $1,500 in the entry space at
General Instructions
on your return depending on the nature the top of Schedule 1. The remaining
of the transactions. $5,300 should be reported elsewhere on
Use Schedule 1 to report income or ad- your return depending on the nature of
If you received a Form 1099-K
justments to income that can’t be en- the transactions.
TIP for a personal item that you
tered directly on Form 1040, 1040-SR, sold at a gain, don’t report this
or 1040-NR. amount in the entry space at the top of
Additional income is entered on Schedule 1; instead, report it as you Additional Income
Schedule 1, Part I. The amount on would report any other capital gain on
line 10 of Schedule 1 is entered on Form Form 8949 and Schedule D.
Line 1
1040, 1040-SR, or 1040-NR, line 8.
Adjustments to income are entered on
For 2025, payment card com- Taxable Refunds, Credits, or
TIP panies, payment apps, and on-
Schedule 1, Part II. The amount on line marketplaces will be re- Offsets of State and Local
line 26 is entered on Form 1040, quired to send you a Form 1099-K only Income Taxes
1040-SR, or 1040-NR, line 10. if the amount of your business transac-
tions during the year is more than None of your refund is taxable
Form(s) 1099-K $20,000 and the total number of your TIP if, in the year you paid the tax,
you either (a) didn’t itemize de-
transactions is more than 200.
If, for tax year 2025, you received a ductions, or (b) elected to deduct state
Form(s) 1099-K that shows payments Example–Incorrect Form 1099-K. and local general sales taxes instead of
that were included in error (for example, You received a Form 1099-K that incor- state and local income taxes.
money for gifts or reimbursements) or rectly showed $800 of payments to you
for personal items that you sold at a loss If you received a refund, credit, or
in box 1(a). You would enter $800 in the
(for example, an old refrigerator), enter offset of state or local income taxes in
entry space at the top of Schedule 1.
the amount that was included in error or 2025, you may be required to report this
for personal items sold at a loss in the Example–Personal item sold at a amount. If you didn’t receive a Form
entry space at the top of Schedule 1. loss. You bought a couch for $1,000 and 1099-G, check with the government
sold it through a third-party vendor for
• If the entire amount reported to $700, which was reported in box 1(a) of
agency that made the payments to you.
Your 2025 Form 1099-G may have been
you on Form(s) 1099-K was in error or
for personal items sold at a loss, enter your Form 1099-K. You would enter made available to you only in an elec-
the total amount from Form(s) 1099-K, $700 in the entry space at the top of tronic format, and you will need to get
box 1(a), in the entry space at the top of Schedule 1. instructions from the agency to retrieve
Schedule 1. Example–Personal items sold at a this document. Report any taxable re-
• If only some of the amount loss and a gain. In addition to selling fund you received even if you didn’t re-
ceive Form 1099-G.
reported to you on Form(s) 1099-K in your couch for $700, you also sold a
box 1(a) was in error or for personal handbag that you bought for $800 and If you chose to apply part or all of the
items sold at a loss, only enter the sold for $1,200. Your Form 1099-K refund to your 2025 estimated state or
amount that was in error or for personal shows $1,900 in box 1(a). You would local income tax, the amount applied is
items sold at a loss in the entry space at enter $700 in the entry space at the top treated as received in 2025. If the refund
the top of Schedule 1. The remaining of Schedule 1 for your loss on selling was for a tax you paid in 2024 and you
amounts reported to you on Form(s) the couch, and the remaining $400 of deducted state and local income taxes on
1099-K should be reported elsewhere on gain from the sale of the handbag would your 2024 Schedule A, use the State and
your return depending on the nature of be reported as capital gain on Form Local Income Tax Refund Worksheet in
the transactions. 8949 and Schedule D. these instructions to see if any of your
• If you received more than one Example–Multiple incorrect refund is taxable.
incorrect Form(s) 1099-K, with amounts Form(s) 1099-K. You received a Form Exception. See Itemized Deduction Re-
reported in error or for personal items 1099-K that incorrectly showed $800 of coveries in Pub. 525 instead of using the
sold at a loss, add the incorrect amounts payments to you in box 1(a). You also State and Local Income Tax Refund
together and enter the total incorrect received a Form 1099-K that reported Worksheet in these instructions if any of
amount in the entry space at the top of $6,000 in box 1(a) but $700 of that the following applies.
Schedule 1. The remaining amounts amount was reported in error. You
reported to you on Form(s) 1099-K in
88
1. You received a refund in 2025 ber. If you don’t, you may have to pay a If the amount reported in box 1
that is for a tax year other than 2024. penalty. For more details, see Pub. 504. ! of your Form(s) 1099-G is in-
CAUTION correct, report on line 7 only
2. You received a refund other than If you are including alimony pay-
an income tax refund, such as a general ments from more than one divorce or the actual amount of unemployment
sales tax or real property tax refund, in separation agreement in your income, compensation paid to you in 2025.
2025 of an amount deducted or credit enter the total of all alimony received on
claimed in an earlier year. line 2a. If you made contributions to a govern-
3. You had taxable income on your mental unemployment compensation
2024 Form 1040 or 1040-SR, line 15, Line 2b program and you aren't itemizing deduc-
but no tax on your Form 1040 or tions, reduce the amount you report on
On line 2b, enter the month and year of line 7 by those contributions. If you are
1040-SR, line 16, because of the 0% tax your original divorce or separation
rate on net capital gain and qualified itemizing deductions, see the instruc-
agreement that relates to the alimony tions on Form 1099-G.
dividends in certain situations. payment, if any, reported on line 2a.
4. Your 2024 state and local income If you have alimony payments from If you received an overpayment of
tax refund is more than your 2024 state more than one divorce or separation unemployment compensation in 2025,
and local income tax deduction minus agreement, on line 2b enter the month subtract the amount you repaid from the
the amount you could have deducted as and year of the divorce or separation total amount you received. Enter the re-
your 2024 state and local general sales agreement for which you received the sult on line 7. Also, check the box on
taxes. most income. Attach a statement listing line 7 and enter the amount you repaid
5. You made your last payment of the month and year of the other agree- in the entry space. If, in 2025, you re-
2024 estimated state or local income tax ments. paid more than $3,000 of unemployment
in 2025. compensation that you included in gross
6. You owed alternative minimum Line 3 income in an earlier year, see Repay-
ments in Pub. 525 for details on how to
tax in 2024.
7. You couldn’t use the full amount
Business Income or (Loss) report the payment.
of credits you were entitled to in 2024 If you operated a business or practiced Beginning in 2025, if you made
because the total credits were more than your profession as a sole proprietor, re- TIP contributions to a governmen-
the amount shown on your 2024 Form port your income and expenses on tal paid family leave program,
1040 or 1040-SR, line 18. Schedule C. you will now include the full amount of
those contributions in your income. If
8. You could be claimed as a de-
pendent by someone else in 2024. Line 4 you itemize your deductions on Sched-
ule A, you can include the amounts con-
9. You received a refund because of Other Gains or (Losses) tributed as part of the state and local
a jointly filed state or local income tax taxes that you paid.
return, but you aren’t filing a joint 2025 If you sold or exchanged assets used in a
Form 1040 or 1040-SR with the same trade or business, and are filing Form
If you received unemployment
person. 4797, include the amount from Form
TIP compensation in 2025, your
4797, line 18b, on line 4 and check the
state may issue an electronic
“4797” box. For more information, see
Lines 2a and 2b the Instructions for Form 4797.
Form 1099-G instead of it being mailed
to you. Check your state’s unemployment
Alimony Received If Form 4797 isn’t otherwise re- compensation website for more informa-
quired, include the amount from Form tion.
Line 2a 4684, line 31, on line 4 and check the
“4684” box. For more information, see
Enter amounts received as alimony or
the Instructions for Form 4684. Lines 8a Through 8z
separate maintenance pursuant to a di-
vorce or separation agreement entered Other Income
into on or before December 31, 2018, Line 7
unless that agreement was changed after Do not report on lines 8a
December 31, 2018, to expressly pro-
Unemployment ! through 8z any income from
vide that alimony received isn’t included Compensation CAUTION self-employment or fees re-
in your income. Alimony received is not ceived as a notary public. Instead, you
included in your income if you entered You should receive a Form 1099-G must use Schedule C, even if you don’t
into a divorce or separation agreement showing in box 1 the total unemploy- have any business expenses. Also don’t
after December 31, 2018. If you are in- ment compensation paid to you in 2025. report on lines 8a through 8z any non-
cluding alimony in your income, you Report this amount on line 7. employee compensation shown on Form
must let the person who made the pay- 1099-MISC, 1099-NEC, or 1099-K (un-
ments know your social security num- less it isn’t self-employment income,
such as income from a hobby or a
89
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 2024 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 2024 (generally, this is the amount reported on your 2024 Schedule A, line 5d) more than the
amount on your 2024 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 2024 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 2024 (generally, this is the amount
reported on your 2024 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 2024 Schedule A, line 17. 4.
Note. If the filing status on your 2024 Form 1040 or 1040-SR was married filing separately and
your spouse itemized deductions in 2024, 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
2024 Form 1040 or 1040-SR.
• Single or married filing separately—$14,600
• Married filing jointly or qualifying surviving spouse—$29,200
• Head of household—$21,900 5.
6. Check any boxes that apply.*
You were born before January 2, 1960. You are blind.
Spouse was born before January 2, 1960. Spouse is blind.
No boxes checked. Enter -0-.
Multiply the number of boxes checked by $1,550 ($1,950
if your 2024 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.
90
sporadic activity). Instead, see the In- Complete the Foreign Earned Income Line 8m
structions for Recipient included on Tax Worksheet if you enter an amount
Form 1099-MISC, or 1099-NEC, to find on Form 2555, line 45. Olympic and Paralympic medals and
out where to report that income. For USOC prize money. The value of
more information about what is being Line 8e Olympic and Paralympic medals and the
reported on Form 1099-K, see the In- amount of United States Olympic Com-
structions for Payee included on that Income from Form 8853. Enter the to- mittee (USOC) prize money you receive
form and visit IRS.gov/1099K. tal of the amounts from Form 8853, on account of your participation in the
lines 8, 12, and 26. See Pub. 969. Olympic or Paralympic Games may be
nontaxable. These amounts should be re-
Line 8a You may have to pay an addi-
ported to you in box 3 of Form
Net operating loss (NOL) deduction.
! tional tax if you received a tax-
CAUTION able distribution from an Arch- 1099-MISC. To see if these amounts are
Enter any deduction for an NOL from an er MSA or Medicare Advantage MSA. nontaxable, first figure your adjusted
earlier year. Enter the amount in the pre- See the Instructions for Form 8853. gross income, including the amount of
printed parentheses (as a negative num- your medals and prize money.
ber). The amount of your deduction will If your adjusted gross income is not
Line 8f
be subtracted from the other amounts of more than $1,000,000 ($500,000 if mar-
income listed on lines 8b through 8z. Income from Form 8889. Enter the to- ried filing separately), these amounts are
See the Instructions for Form 172 for tal of the amounts from Form 8889, nontaxable and you should include the
details. lines 16 and 20. amount in box 3 of Form 1099-MISC on
line 8m, then subtract it by including it
You may have to pay an addi-
Line 8b on line 24c.
! tional tax if you received a tax-
CAUTION able distribution from a health
Gambling. Enter gambling winnings Line 8n
not attributable to a trade or business. savings account. See the Instructions for
Gambling winnings include lotteries, Form 8889. Section 951(a) inclusion. Section 951
raffles, a lump-sum payment from the generally requires that a U.S. sharehold-
sale of a right to receive future lottery Line 8h er of a controlled foreign corporation in-
payments, etc. For details on gambling clude in income its pro rata share of the
losses, see the instructions for Sched- Jury duty pay. Enter any jury duty pay corporation’s subpart F income and its
ule A, line 16. and see the instructions for line 24a. amount determined under section 956.
Enter on line 8n the sum of any amounts
Attach Form(s) W-2G to Form reported on lines 1a through 1h and
TIP 1040 or 1040-SR if any federal Line 8i
line 2 of your Forms 5471, Schedule(s)
income tax was withheld. I.
Prizes and awards. Enter prizes and
awards but see the instructions for
Line 8c line 8m, Olympic and Paralympic med- Line 8o
als and USOC prize money, later.
Cancellation of debt. Enter any can- Section 951A(a) inclusion. Section
celed debt. Canceled debt may be shown Line 8j 951A generally requires that a U.S.
in box 2 of Form 1099-C. However, part shareholder of a controlled foreign cor-
or all of your income from cancellation Activity not engaged in for profit in- poration include in income its global in-
of debt may be nontaxable. See Pub. come. See Pub. 525. tangible low-taxed income (GILTI). En-
4681 or go to IRS.gov and enter “can- ter on line 8o from your Forms 8992 the
celed debt” or “foreclosure” in the Line 8k sum of any amounts reported on Part II,
search box. line 5. Remember to attach copies of
Stock options. Enter any income from your Forms 8992.
the exercise of stock options not other-
Line 8d If you made a section 962 elec-
wise reported on Form 1040 or
Foreign earned income exclusion and 1040-SR, line 1h. ! tion and have an income inclu-
CAUTION sion under section 951 or
housing exclusion from Form 2555.
Line 8l 951A, do not report that income on
Enter the amount of your foreign earned
line 8n or 8o, as applicable. Instead, re-
income and housing exclusion from
Income from the rental of personal port the tax with respect to the section
Form 2555, line 45. Enter the amount in
property if you engaged in the rental 962 election on Form 1040 or 1040-SR,
the preprinted parentheses (as a negative
for profit but were not in the business line 16, and attach a statement showing
number). The amount from Form 2555,
of renting such property. Also see the how you figured the tax that includes the
line 45, will be subtracted from the other
instructions for line 24b, later. gross amounts of section 951 and sec-
amounts of income listed on lines 8a
tion 951A income.
through 8c and lines 8e through 8z.
91
Line 8p the entry space in the preprinted paren- where on your return or other schedules.
theses (as a negative number). For more List the type and amount of income. If
461(l) excess business loss adjustment. information about these payments, see necessary, include a statement showing
Enter the amount of your excess busi- Pub. 525. the required information. For more de-
ness loss from Form 461, line 16. If you do not have a separate trade or tails, see Miscellaneous Income in Pub.
business of providing these services, en- 525.
Line 8q ter any nontaxable Medicaid waiver Examples of income to report on
payments on Schedule 1, line 8s. Also, line 8z include the following.
Taxable distributions from an ABLE
account. Distributions from this type of
enter your Medicaid waiver payments • Reimbursements or other amounts
reported on Form 1099-MISC or Form received for items deducted in an earlier
account may be taxable if (a) they are
1099-NEC on Form 1040, line 1d. year, such as medical expenses, real es-
more than the designated beneficiary’s
tate taxes, general sales taxes, or home
qualified disability expenses, and (b)
they were not included in a qualified Line 8t mortgage interest. See Recoveries in
Pub. 525 for details on how to figure the
rollover. See Pub. 907 for more informa- Pension or annuity from a nonquali- amount to report.
tion. fied deferred compensation plan or a
nongovernmental section 457 plan.
• Reemployment trade adjustment
You may have to pay an addi- assistance (RTAA) payments. These
Enter the amount that you received as a
! tional tax if you received a tax-
CAUTION able distribution from an ABLE pension or annuity from a nonqualified
payments should be shown in box 5 of
Form 1099-G.
account. See the Instructions for Form deferred compensation plan or a nongo- • Loss on certain corrective distribu-
5329. vernmental 457 plan. This may be tions of excess deferrals. See Retirement
shown in box 11 of Form W-2. If you Plan Contributions in Pub. 525.
received such an amount but box 11 is • Dividends on insurance policies if
Line 8r blank, contact your employer or the pay- they exceed the total of all net premiums
Scholarship and fellowship grants not er for the amount received. you paid for the contract.
reported on Form W-2. Enter the • Recapture of a charitable contribu-
amount of scholarship and fellowship Line 8u tion deduction relating to the contribu-
grants not reported on Form W-2. How- tion of a fractional interest in tangible
Wages earned while incarcerated. En-
ever, if you were a degree candidate, in- personal property. See Fractional Inter-
ter the amount that you received for
clude on line 8r only the amounts you est in Tangible Personal Property in
services performed while an inmate in a
used for expenses other than tuition and Pub. 526. Interest and an additional 10%
penal institution. You may receive
course-related expenses. For example, tax apply to the amount of the recapture.
Form(s) W-2 or Form(s) 1099.
amounts used for room, board, and trav- See the instructions for Schedule 2,
el must be reported on line 8r. line 17g.
Line 8v
• Recapture of a charitable contribu-
Line 8s Digital assets not reported elsewhere. tion deduction if the charitable organiza-
If, in 2025, you received ordinary in- tion disposes of the donated property
Nontaxable amount of Medicaid waiv- come in connection with digital assets within 3 years of the contribution. See
er payments included on Form 1040, that isn’t reported elsewhere on your re- Recapture if no exempt use in Pub. 526.
line 1a or 1d. Certain Medicaid waiver turn (for example, digital assets, such as • Taxable part of disaster relief pay-
payments you received for caring for income from forks, staking, or mining, ments. See Pub. 525 to figure the taxa-
someone living in your home with you which aren’t wages reported on line 1a ble part, if any. If any of your disaster
may be nontaxable. Your nontaxable or capital gain or loss reported on Form relief payment is taxable, attach a state-
Medicaid waiver payments should be re- 8949 and Schedule D), report this in- ment showing the total payment re-
ported to you on Form(s) W-2 in box 12, come on line 8v. Don’t report a gift or ceived and how you figured the taxable
Code II. If nontaxable payments were inheritance of digital assets on line 8v. part.
reported to you in box 1 of Form(s) For more information, go to IRS.gov/ • Taxable distributions from a Cov-
W-2, report the amount on Form 1040 or Digital-Assets erdell education savings account (ESA)
1040-SR, line 1a. If you did not receive or a qualified tuition program (QTP).
a Form W-2 for nontaxable payments, or If you used a broker to effect the sale
of a digital asset, your broker should Distributions from these accounts may
you received nontaxable payments that be taxable if (a) in the case of distribu-
you didn’t report on line 1a, and choose send you Form 1099-DA. You must an-
swer the digital asset question on Form tions from a QTP, they are more than the
to include nontaxable amounts in earned qualified higher education expenses of
income for purposes of claiming a credit 1040 whether or not you received a
Form 1099-DA. the designated beneficiary in 2025 or, in
or other tax benefit, report the amount the case of distributions from an ESA,
on Form 1040 or 1040-SR, line 1d. they are more than the qualified educa-
Then, on line 8s, enter the total amount Line 8z
tion expenses of the designated benefi-
of the nontaxable payments reported on Other income. Use line 8z to report ciary in 2025; and (b) they were not in-
Form 1040 or 1040-SR, line 1a or 1d, in any taxable income not reported else- cluded in a qualified rollover. Nontaxa-
92
ble distributions from these accounts duct more than $300 of their qualified line 12.
don’t have to be reported on Form 1040 expenses on line 11. An eligible educa- • Certain business expenses of Na-
or 1040-SR. This includes rollovers and tor is a kindergarten through grade 12 tional Guard and reserve members who
qualified higher education expenses re- teacher, instructor, counselor, principal, traveled more than 100 miles from home
funded to a student from a QTP that or aide who worked in a school for at to perform services as a National Guard
were recontributed to a QTP with the least 900 hours during a school year. or reserve member.
same designated beneficiary generally Qualified expenses include ordinary • Performing-arts-related expenses
within 60 days after the date of refund. and necessary expenses paid: as a qualified performing artist.
See Pub. 970.
• For professional development • Business expenses of fee-basis
courses you have taken related to the state or local government officials.
You may have to pay an addi-
! tional tax if you received a tax-
CAUTION able distribution from a Cover-
curriculum you teach or to the students
you teach; or
For more details, see Form 2106.
dell ESA or a QTP. See the Instructions • In connection with books, sup- Line 13
for Form 5329. plies, equipment (including computer
Nontaxable income. Don’t report any
equipment, software, and services), and Health Savings Account
other materials used in the classroom.
nontaxable income on line 8z. Examples (HSA) Deduction
of nontaxable income include the fol- An ordinary expense is one that is
common and accepted in your educa- You may be able to take this deduc-
lowing. tion if contributions (other than employ-
tional field. A necessary expense is one
• Child support. that is helpful and appropriate for your er contributions, rollovers, and qualified
• Life insurance proceeds received profession as an educator. An expense HSA funding distributions from an IRA)
because of someone’s death (with some were made to your HSA for 2025. See
exceptions; any taxable amounts will doesn’t have to be required to be consid-
ered necessary. Form 8889.
generally be reported to you on Form
1099-R). Qualified expenses include
Line 14
• Gifts and bequests. You may have TIP amounts paid or incurred in
to report information on your gifts or be- 2025 for personal protective Moving Expenses
quests on Form 3520, Part IV, if you re- equipment, disinfectant, and other sup-
ceived: plies used for the prevention of the You can deduct moving expenses if
spread of coronavirus. you are a member of the Armed Forces
1. A gift or bequest from a foreign on active duty and due to a military or-
individual or foreign estate (including der you move because of a permanent
foreign persons related to that foreign Qualified expenses don’t include ex-
penses for home schooling or for non- change of station. Use Tax Topic 455 or
individual or foreign estate) totaling see Form 3903.
more than $100,000; or athletic supplies for courses in health or
physical education. If you are claiming only storage fees
2. Amounts totaling more than
$20,116 from a foreign corporation or You must reduce your qualified ex- during your absence from the United
foreign partnership (including foreign penses by the following amounts. States, check the box on line 14. For
persons related to such foreign corpora- • Excludable U.S. series EE and I more information, see the Instructions
tions or foreign partnerships) that you savings bond interest from Form 8815. for Form 3903.
treated as gifts. • Nontaxable qualified tuition pro-
gram earnings or distributions. Line 15
See the Instructions for Form 3520. • Any nontaxable distribution of
Coverdell education savings account Deductible Part of
earnings. Self-Employment Tax
Adjustments to • Any reimbursements you received
Income
for these expenses that weren’t reported
to you in box 1 of your Form W-2. If you were self-employed and owe
self-employment tax, fill in Schedule SE
For more details, use Tax Topic 458
Line 11 or see Pub. 529.
to figure the amount of your deduction.
The deductible part of your self-employ-
Educator Expenses ment tax is on line 13 of Schedule SE.
Line 12
If you were an eligible educator in
2025, you can deduct on line 11 up to Certain Business Expenses Line 16
$300 of qualified expenses you paid in of Reservists, Performing Self-Employed SEP, SIMPLE,
2025. If you and your spouse are filing
jointly and both of you were eligible ed-
Artists, and Fee-Basis and Qualified Plans
ucators, the maximum deduction is Government Officials
$600. However, neither spouse can de- If you were self-employed or a part-
Include the following deductions on ner, you may be able to take this deduc-
93
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
worksheet instead of Form 7206 to figure your deduction.
1. Enter the total amount paid in 2025 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2025 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2025, 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.
tion. See Pub. 560 or, if you were a min- more-than-2% shareholder. Health insur- bursed as wages in box 1 of your Form
ister, Pub. 517. ance premiums paid or reimbursed by W-2 in 2025 and you also report the pre-
the S corporation are shown as wages on mium payments or reimbursements as
Line 17 Form W-2. wages on Form 1040 or 1040-SR,
line 1a.
The insurance plan must be establish-
Self-Employed Health But if you were also eligible to par-
ed under your business. Your personal
Insurance Deduction services must have been a material in- ticipate in any subsidized health plan
come-producing factor in the business. maintained by your or your spouse’s em-
You may be able to deduct the If you are filing Schedule C or F, the ployer for any month or part of a month
amount you paid for health insurance policy can be either in your name or in in 2025, amounts paid for health insur-
(which includes medical, dental, and vi- the name of the business. ance coverage for that month can’t be
sion insurance and qualified long-term used to figure the deduction. Also, if
care insurance) for yourself, your If you are a partner, the policy can be you were eligible for any month or part
spouse, and your dependents. The insur- either in your name or in the name of the of a month to participate in any subsi-
ance can also cover your child who was partnership. You can either pay the pre- dized health plan maintained by the em-
under age 27 at the end of 2025, even if miums yourself or your partnership can ployer of either your dependent or your
the child wasn’t your dependent. A child pay them and report them as guaranteed child who was under age 27 at the end
includes your son, daughter, stepchild, payments. If the policy is in your name of 2025, don’t use amounts paid for cov-
adopted child, or foster child (defined in and you pay the premiums yourself, the erage for that month to figure the deduc-
Who Qualifies as Your Dependent in the partnership must reimburse you and re- tion.
Instructions for Form 1040). port the premiums as guaranteed pay-
ments. A qualified small employer
One of the following statements must
be true. If you are a more-than-2% sharehold-
! health reimbursement arrange-
CAUTION ment (QSEHRA) is considered
• You were self-employed and had a er in an S corporation, the policy can be to be a subsidized health plan main-
net profit for the year reported on either in your name or in the name of the tained by an employer.
Schedule C or F. S corporation. You can either pay the
• You were a partner with net earn- premiums yourself or the S corporation Example. If you were eligible to par-
ings from self-employment. can pay them and report them as wages. ticipate in a subsidized health plan main-
• You used one of the optional meth- If the policy is in your name and you tained by your spouse’s employer from
ods to figure your net earnings from pay the premiums yourself, the S corpo- September 30 through December 31,
self-employment on Schedule SE. ration must reimburse you. You can de- you can’t use amounts paid for health in-
• You received wages in 2025 from duct the premiums only if the S corpora- surance coverage for September through
an S corporation in which you were a tion reports the premiums paid or reim- December to figure your deduction.
94
Medicare premiums you voluntarily entered into your divorce or separation 2. If you are filing a joint return and
pay to obtain insurance in your name agreement after December 31, 2018, or you or your spouse made contributions
that is similar to qualifying private if you entered into the agreement on or to both a traditional IRA and a Roth IRA
health insurance can be used to figure before December 31, 2018, and the for 2025, don’t use the IRA Deduction
the deduction. Amounts paid for health agreement was changed after December Worksheet in these instructions. Instead,
insurance coverage from retirement plan 31, 2018, to expressly provide that ali- see Pub. 590-A to figure the amount, if
distributions that were nontaxable be- mony received is not included in your any, of your IRA deduction.
cause you are a retired public safety offi- former spouse’s income. Use Tax Topic 3. You can’t deduct elective defer-
cer can’t be used to figure the deduction. 452 or see Pub. 504. rals to a 401(k) plan, 403(b) plan, sec-
For more details, see Instructions for tion 457 plan, SIMPLE IRA plan, or the
Form 7206. Line 19c federal Thrift Savings Plan. Except for
On line 19c, enter the month and year of designated Roth contributions, these
If you qualify to take the deduction, amounts aren’t included as income in
use the Self-Employed Health Insurance your original divorce or separation
agreement that relates to this deduction box 1 of your Form W-2.
Deduction Worksheet to figure the
amount you can deduct. for alimony paid. 4. If you made contributions to your
IRA in 2025 that you deducted for 2024,
Line 20
Exceptions. Use Form 7206 instead of don’t include them in the worksheet.
the Self-Employed Health Insurance De-
5. If you received income from a
duction Worksheet in these instructions IRA Deduction nonqualified deferred compensation
to figure your deduction if any of the
following applies. If you made any nondeductible plan or nongovernmental section 457
plan that is included in box 1 of your
• You had more than one source of TIP contributions to a traditional
Form W-2, or in box 1 of Form
income subject to self-employment tax. individual retirement arrange-
1099-NEC, don’t include that income on
• You file Form 2555. ment (IRA) for 2025, you must report
line 8 of the worksheet. The income
• You are using amounts paid for them on Form 8606.
should be shown in (a) box 11 of your
qualified long-term care insurance to
figure the deduction. You are entitled to a deduction Form W-2, (b) box 12 of your Form
TIP for your contribution to a tradi- W-2 with code Z, or (c) box 15 of Form
Use Pub. 974 instead of the work- 1099-MISC. If it isn’t, contact your em-
sheet in these instructions if the insur- tional IRA regardless of age.
ployer or the payer for the amount of the
ance plan was considered to be estab- If you made contributions to a tradi- income.
lished under your business and was ob- tional IRA for 2025, you may be able to
tained through the Marketplace, and ad- 6. You must file a joint return to de-
take an IRA deduction. But you, or your
vance payments of the premium tax duct contributions to your spouse’s IRA.
spouse if filing a joint return, must have
credit were made or you are claiming Enter the total IRA deduction for you
had earned income to do so. For IRA
the premium tax credit. and your spouse on line 20.
purposes, earned income includes alimo-
ny and separate maintenance payments 7. Don’t include rollover contribu-
Line 18 reported on Schedule 1, line 2a. If you tions in figuring your deduction. Instead,
were a member of the U.S. Armed see the instructions for Form 1040 or
Penalty on Early Withdrawal Forces, earned income includes any non- 1040-SR, lines 4a and 4b.
of Savings taxable combat pay you received. If you 8. Don’t include trustees’ fees that
were self-employed, earned income is were billed separately and paid by you
generally your net earnings from for your IRA.
The Form 1099-INT or Form self-employment if your personal serv- 9. Don’t include any repayments of
1099-OID you received will show the ices were a material income-producing qualified reservist distributions. You
amount of any penalty you were charg- factor. For more details, see Pub. 590-A. can’t deduct them. For information on
ed. A statement should be sent to you by how to report these repayments, see
June 1, 2026, that shows all contribu- Qualified reservist repayments in Pub.
Lines 19a, 19b, and 19c tions to your traditional IRA for 2025. 590-A.
Use the IRA Deduction Worksheet to 10. If the total of your IRA deduction
Alimony Paid figure the amount, if any, of your IRA on line 20 plus any nondeductible con-
Line 19a deduction. But read the following list tributions to your traditional IRAs
before you fill in the worksheet. shown on Form 8606 is less than your
If you made payments to or for your
spouse or former spouse under a divorce 1. You can’t deduct contributions to total traditional IRA contributions for
or separation agreement entered into on a Roth IRA. But you may be able to take 2025, see Pub. 590-A for special rules.
or before December 31, 2018, you may the retirement savings contributions
credit (saver’s credit). See the instruc- Were You Covered by a Retirement
be able to take this deduction. You can’t Plan? If you were covered by a retire-
take a deduction for alimony payments tions for Schedule 3, line 4.
ment plan (qualified pension,
you made to or for your spouse if you
95
profit-sharing (including 401(k)), annui- were self-employed and had a SEP, lived apart from your spouse for all of
ty, SEP, SIMPLE, etc.) at work or SIMPLE, or qualified retirement plan. 2025.
through self-employment, your IRA de- If you were covered by a retirement If you are married filing separately
duction may be reduced or eliminated. plan and you file Form 2555 or 8815, or and you lived apart from your spouse for
But you can still make contributions to you exclude employer-provided adop- all of 2025, check the box on line 20. If
an IRA even if you can’t deduct them. In tion benefits, see Pub. 590-A to figure you don’t check the box on line 20, you
any case, the income earned on your the amount, if any, of your IRA deduc- may get a math error notice from the
IRA contributions isn’t taxed until it is tion. IRS.
paid to you.
Married persons filing separately. If You may be able to take the re-
The “Retirement plan” box in box 13
you weren’t covered by a retirement TIP tirement savings contributions
of your Form W-2 should be checked if
plan but your spouse was, you are con- credit. See the Schedule 3,
you were covered by a plan at work
sidered covered by a plan unless you line 4, instructions.
even if you weren’t vested in the plan.
You are also covered by a plan if you
96
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.
If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that write-in
before completing this worksheet (see the instructions for Schedule 1, line 24z).
If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 20.
Your IRA Spouse’s IRA
1a. Were you covered by a retirement plan (see Were You Covered by a Retirement
Plan)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a. Yes No
b. If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . 1b. Yes No
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing
jointly), skip lines 2 through 6, enter the applicable amount below on line 7a
(and line 7b, if applicable), and go to line 8.
• $7,000 if under age 50 at the end of 2025.
• $8,000 if age 50 or older at the end of 2025.
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 2025, enter $89,000.
• Qualifying surviving spouse, enter $146,000. 2a. 2b.
• Married filing jointly, enter $146,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $246,000 for the person who wasn’t
covered by a plan.
• Married filing separately and you lived with your spouse at any time in
2025, 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. None of your IRA contributions are deductible. For details on
STOP
nondeductible IRA contributions, see Form 8606.
Yes. Subtract line 5 from line 2 in each column. Follow the instructions
below that apply to you.
• If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable
amount below on line 7 for that column and go to line 8.
i. $7,000 if under age 50 at the end of 2025.
ii. $8,000 if age 50 or older at the end of 2025.
If the result is less than $10,000, go to line 7. 6a. 6b.
• If married filing jointly or qualifying surviving spouse,
and the result is $20,000 or more ($10,000 or more in the
column for the IRA of a person who wasn’t covered by a
retirement plan), enter the applicable amount below on
line 7 for that column and go to line 8.
i. $7,000 if under age 50 at the end of 2025.
ii. $8,000 if age 50 or older at the end of 2025.
Otherwise, go to line 7.
97
IRA Deduction Worksheet—Continued
Your IRA Spouse’s IRA
7. Multiply lines 6a and 6b by the percentage below that applies to you. If the
result isn’t a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
• Single, head of household, or married filing separately, multiply
by 70% (0.70) (or by 80% (0.80) in the column for the IRA of a person who
is age 50 or older at the end of 2025).
• Married filing jointly or qualifying surviving spouse, multiply by 35% 7a. 7b.
(0.35) (or by 40% (0.40) in the column for the IRA of a person
who is age 50 or older at the end of 2025). But if you checked “No”
on either line 1a or 1b, then in the column for the IRA of the person
who wasn’t covered by a retirement plan, multiply by
70% (0.70) (or by 80% (0.80) if age 50 or older at the
end of 2025).
8. Enter the total of your (and your spouse’s if filing
jointly):
• Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 20. 8.
• Alimony and separate maintenance payments
reported on Schedule 1, line 2a.
• Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q or
reported on Form 1040, line 1i.
9. Enter the earned income you (and your spouse if
filing jointly) received as a self-employed individual
or a partner. Generally, this is your (and your
spouse’s if filing jointly) net earnings from
self-employment if your personal services were a
material income-producing factor, minus any
deductions on Schedule 1, lines 15 and 16. If zero or
less, enter -0-. For more details, see Pub.
590-A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . 10.
If married filing jointly and line 10 is less than $14,000 ($15,000 if
!
CAUTION
one spouse is age 50 or older at the end of 2025; $16,000 if both
spouses are age 50 or older at the end of 2025), 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 2025 return not counting extensions (April 15, 2026, for most people),
for 2025 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.
surviving spouse; $200,000 if married Use the worksheet in these instruc-
Line 21 filing jointly. Use lines 2 through 4 of tions to figure your student loan interest
the worksheet in these instructions to deduction.
Student Loan Interest figure your modified AGI. Exception. Use Pub. 970 instead of the
Deduction • You, or your spouse if filing joint- worksheet in these instructions to figure
ly, aren’t claimed as a dependent on your student loan interest deduction if
someone else's (such as your parent’s) you file Form 2555 or 4563, or you ex-
You can take this deduction only if 2025 tax return. clude income from sources within Puer-
all of the following apply.
to Rico.
• You paid interest in 2025 on a Don’t include any amount paid from
a distribution of earnings made from a Qualified student loan. A qualified
qualified student loan (defined later).
• Your filing status is any status ex- qualified tuition program (QTP) after
2018 to the extent the earnings are trea-
student loan is any loan you took out to
pay the qualified higher education ex-
cept married filing separately.
• Your modified adjusted gross in- ted as tax free because they were used to
pay student loan interest.
penses for any of the following individu-
als who were eligible students.
come (AGI) is less than $100,000 if sin-
gle, head of household, or qualifying 1. Yourself or your spouse.
98
Student Loan Interest Deduction Worksheet—Schedule 1, Line 21
Before you begin: If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that
write-in before completing this worksheet (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 2025 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—$85,000 ...........
5.
• Married filing jointly—$170,000
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.
2. Any person who was your de- books and supplies. The expenses must Line 24b
pendent when the loan was taken out. be for education in a degree, certificate,
or similar program at an eligible educa- Enter the deductible expenses related to
3. Any person you could have
tional institution. An eligible education- income reported on line 8l from the rent-
claimed as a dependent for the year the
al institution includes most colleges, al of personal property you engaged in
loan was taken out except that:
universities, and certain vocational for profit but were not in the business of
a. The person filed a joint return; renting such property.
schools. For details, see Pub. 970.
b. The person had gross income that
Line 24c
was equal to or more than the exemption
amount for that year or $5,200 for 2025;
Line 22
Line 22 has been reserved for future use. Enter the nontaxable amount of the val-
or ue of Olympic and Paralympic medals
c. You, or your spouse if filing
Line 23
and USOC prize money reported on
jointly, could be claimed as a dependent line 8m.
on someone else’s return.
Archer MSA Deduction
However, a loan isn’t a qualified stu- Line 24d
See Form 8853.
dent loan if (a) any of the proceeds were Enter reforestation amortization and ex-
used for other purposes, or (b) the loan
Lines 24a Through 24z penses (see the Instructions for Form
was from either a related person or a 4562).
person who borrowed the proceeds un- Line 24a
der a qualified employer plan or a con-
Jury duty pay. Enter your jury duty Line 24e
tract purchased under such a plan. For
pay if you gave the pay to your employ- Enter repayment of supplemental unem-
details, see Pub. 970.
er because your employer paid your sal- ployment benefits under the Trade Act
Qualified higher education expenses. ary while you served on the jury. of 1974 (see Pub. 525).
Qualified higher education expenses
generally include tuition, fees, room and
board, and related expenses such as
99
Line 24f crimination claims, but only to the ex- Line 24j
tent of gross income from such actions
Enter contributions to section 501(c)(18) (see Pub. 525). Enter the housing deduction from Form
(D) pension plans (see Pub. 525). 2555.
Line 24i
Line 24g Line 24k
Enter attorney fees and court costs you
Enter contributions by certain chaplains paid in connection with an award from Enter excess deductions of section 67(e)
to section 403(b) plans (see Pub. 517). the IRS for information you provided expenses from Schedule K-1 (Form
that helped the IRS detect tax law viola- 1041), box 11, code A. See the Instruc-
Line 24h tions, up to the amount of the award in- tions for Schedule K-1 (Form 1041).
Enter attorney fees and court costs for cludible in your gross income.
actions involving certain unlawful dis- Line 24z
Leave line 24z blank.
100
Instructions for Schedule 1-A
Additional Deductions
• You (and/or your spouse if filing a
General Instructions Part II
joint return) received qualified tips in
2025.
Use Schedule 1-A to report additional No Tax on Tips • You have a valid social security
number (SSN). If you are married filing
deductions that can’t be entered directly
In general, tips received as an employee a joint return, the spouse who received
on Form 1040, 1040-SR, or 1040-NR.
or from self-employment must be inclu- the qualified tips must have a valid SSN.
You can claim these deductions whether
you claim the standard deduction or ded in your gross income and are subject Maximum amount of deduction. You
itemize deductions on Schedule A or to income tax and social security and can’t deduct more than $25,000 of quali-
Schedule A (Form 1040-NR). Medicare tax. fied tips, regardless of your filing status.
If you are self-employed, your tips from
These additional deductions are de- If you received cash and charge tips
your trade or business are taken into ac-
ductions for qualified tips, qualified of $20 or more in a calendar month and
count in figuring the deduction only to
overtime compensation, no tax on car didn’t report all of those tips to your em-
the extent you had net income. Your net
loan interest, and the enhanced deduc- ployer, you must file Form 4137. You
income is the gross income from the
tion for seniors. The amount on line 38 must also file Form 4137 if your
trade or business in which the qualified
of Schedule 1-A is entered on Form Form(s) W-2, box 8, shows allocated
tips were received less the amount of the
1040 or 1040-SR, line 13b, and on Form tips that you must report as income.
total deductions (other than the deduc-
1040-NR, line 13c. If you have net earnings from tion for qualified tips) allocable to that
If you are filing a tax return on self-employment, use Schedule SE to trade or business. See Net income limita-
figure the tax due on net earnings from tion, later.
! Form 1041 for an estate or
CAUTION trust and intend to claim the self-employment. If you are married and filing a
deduction for car loan interest, see the You may be able to claim a deduction TIP joint return, and both you and
“No Tax on Car Loan Interest” work- for qualified tips paid to you in 2025 your spouse have qualified tip
sheet in the Instructions for Form 1041. that are included on Form W-2, Form income, the $25,000 maximum amount
1099-NEC, Form 1099-MISC, Form of deduction limit applies to your com-
1099-K, or reported directly by you on bined qualified tip income. It is not a per
Part I Form 4137. spouse limit.
Modified Adjusted You can claim this deduction whether
you claim the standard deduction or
The deduction amount (after applying
the $25,000 deduction limit) is reduced
Gross Income itemize deductions on Schedule A or if your MAGI is more than the amount
(MAGI) Amount Schedule A (Form 1040-NR). shown next for your filing status.
• Married filing jointly—$300,000.
If you are married, you must
Use Part I of Schedule 1-A to figure ! file a joint return with your • Single, Head of household, or
your MAGI. If you don’t have income CAUTION spouse to claim this deduction.
Qualifying surviving spouse—$150,000.
from Puerto Rico that you excluded Your MAGI is the amount on line 3
from your income, or you aren’t filing For tax year 2025, Form W-2, in Part I of Schedule 1-A.
Form 2555 or 4563, then enter the
amount from Form 1040, 1040-SR, or
! Form 1099-NEC,
CAUTION 1099-MISC, and Form 1099-K
Form
Qualified Tips
1040-NR, line 11b, on Schedule 1-A, were not updated to separately identify Qualified tips are tips that you received
line 3. If you do have excluded income tips that may qualify for this deduction. from customers or, as an employee,
from Puerto Rico, or you are filing Form See Determining the amount of qualified through a tip-sharing arrangement in an
2555 or 4563, complete lines 2a through tips received by employees and Deter- occupation that customarily and regular-
2e in Part I of Schedule 1-A to figure mining the amount of qualified tips re- ly received tips on or before December
your MAGI. ceived by non-employees, later. Also, 31, 2024. See Occupations that custom-
see the instructions for lines 4a and 5 arily and regularly received tips on or
for more information about how to iden- before December 31, 2024, later. Quali-
tify the qualified tips included in the fied tips are tips that are:
amounts reported on these forms. • Cash tips,
• Paid voluntarily,
Fill out Schedule 1-A, Part II, only if: • Not the subject of negotiation, and
101
• Determined by the customer/payor. Example 1. You work on the wait ber 31, 2024. For more information on
staff at a restaurant. You serve a table the transition relief, see Notice 2025-69.
Cash tips. Cash tips are tips received with a group of six people. The restau-
from customers or, in the case of an em- rant has an automatic 18% charge added
• Tips received while performing a
ployee, through a mandatory or volunta- service that is a felony or misdemeanor
to a bill of any party of six or more peo-
ry tip-sharing arrangement, such as a tip under applicable law are not qualified
ple. The bill includes the 18% automatic
pool, that are paid in a cash medium, in- tips. However, tips you received for a
gratuity on the “tip line,” and the total
cluding by cash, check, credit card, debit service that is legal but were received
bill includes this amount. Even though
card, gift card, tangible or intangible to- while working for an establishment that
the restaurant distributed the amount to
kens that are readily exchangeable for a violates applicable law in other respects
you and bussers, because the customer
fixed amount (for example, casino may be qualified tips.
did not determine the amount of the ad-
chips), and any other form of electronic ditional charge and was not given an ex-
• Amounts received for prostitution
settlement or mobile payment app that is and pornographic activity are not quali-
press option to ignore or change the
denominated in cash. Tips are the excess fied tips.
amount, the 18% charge is not a quali-
amount paid by a customer for services fied tip and may not be deducted. Example 1. You are an employee
over the amount agreed to or otherwise who works as a bartender but don’t have
reasonably expected to have been paid Example 2. You work on the wait a license that is required by the state to
for the services in an arm’s-length trans- staff at a restaurant. When you give cus- serve alcohol. State law provides that
action. tomers the bill, you present the customer serving alcohol without a license is a
an electronic handheld point-of-sale
Cash tips don’t include items paid in misdemeanor. You received $10,000 in
(POS) device. Besides the charges for
any medium other than cash. For exam- tips during 2025 while serving alcohol at
the meal and sales tax, the POS device
ple, cash tips don’t include: the bar. “Bartender” is on the list of oc-
also prompts the customer to leave a tip,
• Event tickets, giving the option of 15%, 18%, 20%,
cupations that customarily and regularly
• Meals, other, and no tip. The customer selects
received tips. However, because you
• Services, or 18% and pays the total with a credit
served alcohol in violation of applicable
• Other assets that aren’t exchangea- card. Because the customer had the right
state law, the $10,000 in tips that you re-
ble for a fixed amount of cash. ceived in 2025 are not qualified tips and
to determine the tip amount, including may not be deducted.
TRDA and GITCA programs. Tips the option to leave no tip, the 18% is a
qualified tip. Example 2. You are an employee
reported pursuant to a Tipped Employee
who works as a server at a restaurant
Participation Agreement as part of the Amounts received that are not quali- that has a bar that serves alcohol. The
Tip Rate Determination Agreement fied tips. The following are examples restaurant doesn’t have a liquor license
(TRDA) program or a Model Gaming of amounts that are not qualified tips. required by state law. You received
Employee Tip Reporting Agreement as
part of the Gaming Industry Tip Compli-
• If your employer is in a specified $10,000 in tips in 2025 waiting tables at
service trade or business (SSTB), tips the restaurant. “Wait Staff” is on the list
ance Agreement (GITCA) program are received as an employee of that employ- of occupations that customarily and reg-
considered qualified tips as long as the er are not qualified tips. If you are ularly received tips. Even though the
participating employee is otherwise eli- self-employed in an SSTB, tips received restaurant is in violation of applicable
gible for the deduction for qualified tips in the course of that trade or business are state law by not having a liquor license,
and reports tips using the tip rates estab- not qualified tips. If you received tips in because working as a server is legal un-
lished under their agreement. An em- the course of another trade or business der state law, the $10,000 in tips you re-
ployee participating in a TRDA or GIT- that is not an SSTB, those tips may be ceived in 2025 are qualified tips and
CA program may report any additional qualified tips if they meet the other re- qualify for the deduction.
qualified tips on Form 4137. quirements. For more information on
SSTBs, see the instructions for Form Occupations that customarily and
Paid voluntarily, not subject to nego-
8995-A. regularly received tips on or before
tiation, and determined by the cus-
Until the issuance of final regu- December 31, 2024. In order for a tip
tomer/payor. Amounts are qualified
TIP lations determining whether a to be a qualified tip, it must have been
tips only if they are paid voluntarily and
trade or business is an SSTB paid to you while you were working in
without any consequence in the event of
for purposes of this deduction, and for an occupation that customarily and regu-
nonpayment. Qualified tips do not in-
taxable years beginning before the date larly received tips on or before Decem-
clude service charges, automatic gratui-
the final regulations are published, the ber 31, 2024. The list of occupations
ties, or any other mandatory amounts
IRS will treat employees and self-em- that customarily and regularly received
automatically added to a customer’s bill
ployed individuals as having received tips on or before December 31, 2024,
by the vendor or the establishment, un-
tips in the course of a trade or business provides for each occupation a numeric
less the customer is expressly provided
that is not an SSTB if the employee is in Treasury Tipped Occupation Code
an option to disregard or modify such
an occupation that customarily and reg- (TTOC), an occupation title, a descrip-
charges, gratuities, and amounts without
ularly received tips on or before Decem- tion of the types of services performed
consequence.
by individuals working in the
102
occupation, illustrative examples of spe- ing for cash tips you report to your em- tions for line 4c and use this amount to
cific occupations that would be inclu- ployer may not appear on your Form enter in column 1(c) of the Qualified
ded, and the Standard Occupation Clas- W-2 for 2025. For 2026, Form W-2 will Tips From More Than One Employer
sification (SOC) system code(s) that be updated to provide for a separate ac- Worksheet.
related to the occupation. counting for cash tips you report to your
Example 1. You are a restaurant
The full list of occupations, including employer.
server and have only one employer.
the TTOC, occupation title, occupation If you received tips as an employee in Your Form W-2, box 7, is $18,000. You
description, illustrative examples, and more than one occupation for the same have no unreported tips. You can use the
SOC code(s) can be found at IRS.gov/ employer, only those tips that were re- $18,000 in box 7 to figure the deduction
TippedOccupations. ceived in an occupation on the list of oc- for qualified tips. You enter $18,000 on
Examples of occupations that cus- cupations that customarily and regularly Schedule 1-A, lines 4a and 4c.
tomarily and regularly received tips on received tips on or before December 31,
2024, are considered qualified tips. Do Example 2. You are a bartender and
or before December 31, 2024, as well as have only one employer. Your 2025
the occupation title and TTOC, are listed not include tips received in occupations
that are not included on this list in Form W-2 shows $200,000 in box 1 and
next. $15,000 in box 7. You report $20,000 of
• Beverage and food service: bar- line 4a, 4b, or 4c.
tips on Form 4070 and report $4,000 of
tenders (101); wait staff (102); chefs and In order to determine the qualified unreported tips on Form 4137, line 4.
cooks (105); dishwashers (108); host tips you received as an employee for You can use the $4,000 reported on
staff, restaurant, lounge, and coffee shop 2025, you can figure your qualified tips Form 4137 plus either the $15,000 from
(109); and bakers (110). using one of the methods described in box 7 of your Form W-2 or the $20,000
• Entertainment and events: gam- paragraphs 1 through 4. of tips reported on Form 4070 to figure
bling dealers (201), dancers (205), musi- 1. You can use the amount reported the deduction for qualified tips.
cians and singers (206), and digital con- to you on your Form W-2 in box 7. En-
tent creators (209). ter this amount on line 4a. If you had Determining the amount of qualified
• Hospitality and guest services: more than one employer, see the instruc- tips received by a non-employee for
baggage porters and bellhops (301), con- tions for line 4c and enter this amount in 2025. Because no changes have been
cierges (302), and maids and housekeep- column 1(b) of the Qualified Tips From made to Form 1099-NEC, Form
ing cleaners (304). More Than One Employer Worksheet. 1099-MISC, or Form 1099-K for 2025,
• Home services: home mainte- 2. You can use the total amount of
a separate accounting for cash tips re-
nance and repair workers (401), home ceived by you as a non-employee won’t
tips reported to your employer on all
landscaping workers and groundskeep- appear on these Forms. For 2025, the
your Forms 4070 or any similar form
ing workers (402), home cleaning serv- separate accounting requirement is trea-
used to report your tips monthly to your
ice workers (407), locksmiths (408), and ted as satisfied if your qualified tips are
employer. This amount may be more ac-
roadside assistance workers (409). included in the total amount of compen-
curate if the amount in box 1 or box 5 is
• Personal services: personal care more than $176,100. Enter this amount
sation, income, or payments reported to
and service workers (501), private event you on one or more of these Forms. For
on line 4a. If you received tips as an em-
planners (502), private event and portrait 2026, these Forms will be updated to
ployee from more than one employer,
photographers (503), pet caretakers provide for a separate accounting for
see the instructions for line 4c and enter
(506), tutors (507), and nannies and ba- cash tips received by you as a non-em-
this amount in column 1(b) of the Quali-
bysitters (508). ployee.
fied Tips From More Than One Employ-
• Personal appearance and well- er Worksheet. Base your determination of the
ness: massage therapists (602); barbers, amount of your qualified tips on docu-
hairdressers, hairstylists, and cosmetolo- If you are a railroad employee mentation such as receipts, point-of-sale
gists (603); exercise trainers and group TIP who received tips in your RRTA system reports, daily tip logs, third party
fitness instructors (608); and tattoo ar- compensation, the tips you re- settlement organization records, or other
tists and piercers (609). port to your employer should be repor- documents that show that the amount
• Recreation and instruction: golf ted to you on your Form W-2, box 14. you reported as qualified tips is the cor-
caddies (701), tour guides (704), and rect amount.
sports and recreation instructors (706). 3. If your employer voluntarily
chooses to report the amount of your Make sure to keep a record of the
• Transportation and delivery: tips in box 14 of your Form W-2 (or on documents you use when determining
parking and valet attendants (801), taxi
a separate statement), you can use the the amount of your qualified tips.
and rideshare drivers and chauffeurs
(802), goods delivery people (804), and amount reported to you. Example 1. You are a rideshare driv-
home movers (809). 4. If you are submitting Form 4137, er and receive a Form 1099-K from the
you can use the amount of qualified tips rideshare company that includes tips in
Determining the amount of qualified included for the employer in column the total amount of compensation, in-
tips received by an employee for 2025. 1(c) of Form 4137 to enter on line 4b. If come, or payments. The rideshare com-
Because no changes have been made to you received tips as an employee from pany reports separately in your earnings
Form W-2 for 2025, a separate account- more than one employer, see the instruc- statement on its rideshare app or website
103
Qualified Tips From More Than One Employer Worksheet — Keep for Your Records
1 (a) Name of employer (b) Amount of qualified tips (c) Qualified tips reported on (d) Enter the greater of column (b)
reported by this employer on Form 4137, column 1(c), for this or column (c)
Form W-2, or reported by you to employer
this employer on Form(s) 4070
A
B
C
D
E
2 Add lines 1A through 1E, column
(d), and enter this amount on
Schedule 1-A, line 4c
the fares you earned and tips you re- Valid SSN for No Tax on Tips. You Tips From More Than One Employer
ceived during the year. In order to figure and/or your spouse who received quali- Worksheet.
the amount of your qualified tips for fied tips must have a valid social securi- Line 5. Include the qualified tips you
2025, you can use the amount designa- ty number to claim the deduction for and/or your spouse received in the
ted as tips by the rideshare company in qualified tips. A valid SSN for purposes course of a trade or business, but only to
your earnings statement on the rideshare of the deduction for qualified tips is one the extent the trade or business in which
app or website. that is valid for employment and that is you received the qualified tips has net
Example 2. You are a self-employed issued by the Social Security Adminis- income. See Net income limitation, later.
travel guide who operates as a sole pro- tration (SSA) before the due date of If you and/or your spouse received
prietor. In 2025, you received cash tips your 2025 return (including extensions). qualified tips in the course of more than
from customers in connection with gui- If you were a U.S. citizen when you re- one trade or business, complete the Mul-
ded tours. These tips are voluntarily paid ceived your SSN, the SSN is valid for tiple Trades or Businesses Worksheet. If
by customers in addition to the stated employment. If “Not Valid for Employ- you and/or your spouse received more
price of the tour. During 2025, you re- ment” is printed on your social security than three Forms 1099-NEC,
ceive a Form 1099-K from the online card and your immigration status has 1099-MISC, or 1099-K, then complete
booking platform customers use to book changed so that you are now a U.S. citi- as many copies of the worksheet as nee-
the guided tours. The Form 1099-K zen or permanent resident, ask the SSA ded and include the total for all work-
shows $55,000 of total payments, of for a new social security card without sheets in column (i) on the row for the
which $7,000 is customer tips. The the legend. However, if “Valid for Work business in which you received the
Form 1099-K doesn’t separately identify Only with DHS Authorization” is prin- Forms 1099.
the tips, but you keep a log of each tour ted on your social security card, your
Net income limitation. Qualified tips
that shows the date, customer, and tip SSN is valid only as long as the DHS
from a trade or business can’t be more
amount. Because you have daily tip logs authorization is valid.
than the gross income from the trade or
substantiating the $7,000 tip amount, Line 4a. See Determining the amount business in which the qualified tips were
you can use the $7,000 tip amount to of qualified tips received by an employee received minus the total of all deduc-
figure your deduction for qualified tips. for 2025, earlier, for the amount to enter tions allocable to that trade or business,
You enter $7,000 on Schedule 1-A, on this line. If you received qualified including the deductible part of self-em-
line 5. tips as an employee with respect to em- ployment tax; the deduction for contri-
Only amounts that appear in ployment with more than one employer, butions to self-employed SEP, SIMPLE,
TIP the aggregate on Forms 1099 enter -0- on line 4a and see the instruc- and qualified plans; and the self-em-
can be considered qualified tions for line 4c. ployed health insurance deduction, but
tips. Any “cash tips” received by the Line 4b. Enter the qualified tips inclu- not including the deduction for qualified
tour guide in actual cash that don’t ap- ded on Form 4137, line 1, row A, col- tips. After you determine the other de-
pear on Form 1099-K cannot be inclu- umn (c). If you have multiple jobs for ductions that apply to the trade or busi-
ded in the deduction. which you filed a Form 4137, see the in- ness in which you earned qualified tips,
structions for line 4c and the Qualified reduce the net profit (Schedule C,
If you received qualified tips in the Tips From More Than One Employer line 31; the total of Schedule E,
course of more than one trade or busi- Worksheet. line 28(g) through 28(k); or Schedule F,
ness, see the instructions for line 5 and Line 4c. If you and/or your spouse re- line 34) by the amount of these deduc-
the Multiple Trades or Businesses Work- ceived qualified tips as employees with tions. Do not reduce it below zero. The
sheet. respect to employment with more than net income limitation applies to each
one employer, complete the Qualified separate trade or business in which you
104
Multiple Trades or Businesses Worksheet — Keep for Your Records
1 (a) Name of (b) Net (c) Other (d) Subtract (e) Qualified (f) Qualified (g) Qualified (h) Qualified (i) Total (j) Enter the
your business profit of deductions column (c) tip amount tip amount tip amount tip amount qualified tip lesser of
business allocable to from column from first from second from third from fourth amount. column (d)
from the trade or (b) Form Form Form Form Add and column (i)
Schedule C, business and 1099-NEC, 1099-NEC, 1099-NEC, 1099-NEC, columns (e),
line 31; the not reported box 1; Form box 1; Form box 1; Form box 1; Form (f), (g), and
total of on 1099-MISC, 1099-MISC, 1099-MISC, 1099-MISC, (h)
Schedule E, Schedule C, box 3; or box 3; or box 3; or box 3; or
line 28(g) Schedule E, Form Form Form Form
through or 1099-K, 1099-K, 1099-K, 1099-K,
28(k); or Schedule F box 1a box 1a box 1a box 1a
Schedule F, (as
line 34 applicable)
A
B
C
D
E
2 Add lines 1A
through 1E,
column (j),
and enter
the total on
Schedule
1-A, line 5
received qualified tips. If you have more and reported separately in earnings figuring your deduction because it is
than one trade or business in which you statements provided by the schools. more than your net income limitation
received qualified tips, you should allo- Your gross income from the business for from the business.
cate the deductions in a reasonable man- 2025 was $5,000 and your deductible Example 3. The facts are the same as
ner. expenses from the business are $500. in Example 1 and Example 2, except that
For example, a sole proprietor who Your net income limitation from your tu- you own and operate both businesses.
only has one business and received toring business is $4,500. On Schedule You enter $1,500 of qualified tips on
qualified tips in the business, reports de- 1-A, line 5, you enter $500. You can Schedule 1-A, line 5. This includes $500
ductions allocable to the business on take the full amount of qualified tips from the tutoring business because the
Schedule C, as well as the deduction for from the business into account when fig- net income from that business was more
self-employment tax on Schedule 1, uring your deduction because the net in- than the amount of qualified tips re-
line 15. The net income limitation will come from that business was more than ceived in the course of that business. It
be the net profit shown on the Sched- the amount of qualified tips from the also includes $1,000 in qualified tips
ule C for the business, less the amount business. from your rideshare business. It does not
from Schedule 1, line 15. The sole pro- Example 2. You are a rideshare driv- include the remaining $800 of qualified
prietor would include on line 5 of er who operates as a sole proprietor. tips from your rideshare business be-
Schedule 1-A the lesser of (i) the quali- During 2025, you received $1,800 in cause the qualified tips received in the
fied tips received in the business, or (ii) qualified tips from customers that were course of the rideshare business are
the net profit for the business less the reported to you on Form 1099-NEC and more than the net income from that busi-
amount from Schedule 1, line 15. If the reported separately in your earnings ness by that amount.
business shows a net loss on Sched- statement provided on the rideshare Line 10. If the amount on line 10 is
ule C, then the sole proprietor would not company’s app. Your gross income from zero or less, your deduction for your
include any qualified tips received in the the business for 2025 was $15,000 and qualified tips is not reduced. Skip lines
business on line 5 of Schedule 1-A. your deductible expenses from the busi- 11 and 12 and enter the amount from
Example 1. You have a business tu- ness were $14,000. Your net income Schedule 1-A, line 7, on Schedule 1-A,
toring for local schools as an independ- limitation for this business is $1,000. line 13.
ent contractor. You operate your busi- You enter $1,000 of qualified tips on
Schedule 1-A, line 5. Do not enter the For more information on the
ness as a sole proprietorship. During
remaining $800 of qualified tips. This TIP qualified tips deduction, see
2025, you received $500 in qualified
portion of your qualified tips from the Notice 2025-69.
tips from students that were reported to
you by the schools on Forms 1099-NEC business can’t be taken into account in
105
The deduction amount (after applying hours in the workweek. Extra pay for
Part III
the $12,500 ($25,000 if married filing certain weekends or holidays is general-
jointly) limit) is reduced if your MAGI ly not qualified overtime compensation
No Tax on Overtime is greater than the amount shown next
for your filing status.
if the employee doesn’t work more than
40 hours in the workweek.
Overtime compensation must be inclu- • Married filing jointly—$300,000. • Qualified tips. Qualified overtime
ded in your gross income and is subject • Single, Head of household, or compensation doesn’t include any
to income tax and generally social secur- Qualifying surviving spouse—$150,000. amount you receive as a qualified tip.
ity and Medicare tax. Your MAGI is the amount on line 3 • Coverage under state rules.
on Part I of Schedule 1-A. Some FLSA-ineligible employees are el-
If you have net earnings from igible for overtime under state law or are
self-employment, use Schedule SE to Qualified overtime compensation. paid premium rates for certain work for
figure the tax due on net earnings from Qualified overtime compensation means other reasons. Overtime pay that is paid
self-employment. overtime compensation that is paid to to these FLSA-ineligible employees is
You may be able to claim a deduction you as required under section 7 of the not qualified overtime compensation and
for qualified overtime compensation Fair Labor Standards Act of 1938 these amounts can't be included when
paid to you in 2025 and that is reported (FLSA) that is more than the amount of figuring the deduction for qualified
on Form W-2, Form 1099-NEC, or your regular rate of pay. This generally overtime compensation.
Form 1099-MISC. You can claim this means the “half” portion of “time-and-a-
Qualified overtime must be
deduction whether you claim the stand- half” compensation that is required by
ard deduction or itemize deductions on the FLSA. This “half” portion may be ! paid to a covered, nonexempt
CAUTION employee under the FLSA (an
Schedule A or Schedule A (Form described by employers on various
FLSA-eligible employee). Ask your em-
1040-NR). forms and statements as “overtime pre-
ployer or other service recipients wheth-
mium” or “FLSA Overtime Premium”.
If you are married, you must er you are an FLSA-eligible employee.
In order for overtime to be required
! file a joint return with your
CAUTION spouse to claim this deduction. to be paid to you under the FLSA, you
For more information on coverage and
exemption under the FLSA, see WHD
must (among other requirements) be Fact Sheets, Overtime Pay, and FLSA
For tax year 2025, qualified covered by and not exempt from the Guide.
FLSA (an FLSA-eligible employee). If
! overtime was not required to be
CAUTION separately accounted for on you are ineligible for federal overtime, Determining the amount of qualified
Form W-2, Form 1099-NEC, or Form you are an FLSA-ineligible employee overtime compensation for 2025. Be-
1099-MISC. See the instructions for and you generally won't be paid over- cause no changes have been made to
lines 14a and 14b for more information time. Form W-2, Form 1099-NEC, or Form
about how to identify the qualified over- If you are an FLSA-eligible employ- 1099-MISC to account for a separate ac-
time included in the amounts reported ee, you must generally receive overtime counting of qualified overtime compen-
on these forms. pay for hours you work that are more sation, a separate accounting may not
than a 40-hour workweek. Generally, the appear on your Form W-2, Form
Fill out Schedule 1-A, Part III, only rate can’t be less than one and a half 1099-NEC, or Form 1099-MISC. Some
if: times your regular rate of pay. employers may choose to provide for the
• You (and/or your spouse if filing a amount of qualified overtime compensa-
joint return) received qualified overtime Amounts that are not qualified over- tion using Form W-2, box 14. If your
compensation in 2025; and time compensation. The following employer does provide a separate ac-
• You have a valid social security amounts are not qualified overtime com- counting of your qualified overtime on
number (SSN). If you are married filing pensation and can’t be included when Form W-2, box 14, you can generally
jointly, the spouse who received the figuring your deduction for qualified rely on this amount, and the methods de-
qualified overtime compensation must overtime compensation. scribed in paragraphs 1 through 5 don’t
have a valid SSN. • Premium pay. Some employers apply to you.
under a collective bargaining agreement
Maximum amount of deduction. You If you request the amount of
and/or under state law provide more pay
can’t deduct more than $12,500 TIP your FLSA Overtime Premium
than section 7 of the FLSA requires. For
($25,000 if married filing jointly) of from your employer or the serv-
example, an employer might choose to
qualified overtime compensation. ice recipient, you can rely on the infor-
pay more than “time-and-a-half.” The
If you are married and filing a amount of overtime paid that is over mation that is provided to you to deter-
TIP joint return, and both you and “time-and-a-half” is not qualified over- mine the amount of your qualified over-
your spouse have qualified time compensation. time compensation.
overtime compensation, the $25,000 • Payment for holidays and week- If the amount of your qualified over-
maximum amount of deduction limit ap- ends. Some employers may pay more
plies to your combined overtime com- time compensation isn’t separately iden-
for certain weekends or holidays even if
pensation. It is not a per spouse limit. tified on your Form W-2, Form
the employee doesn’t work more than 40
106
1099-NEC, or Form 1099-MISC, you fied overtime compensation in this situa- overtime hours worked. Your Form W-2
can figure your qualified overtime com- tion. does not separately show your qualified
pensation using one of the methods de- 4. Statement shows the overtime overtime compensation; however, you
scribed in paragraphs 1 through 5. premium and regular wages and the have access to your payroll system that
If your employer is covered by a dif- premium you are paid is more than shows you were paid $15,000 for over-
ferent overtime rule in section 7 of the the amount of the FLSA Overtime time hours in 2025. You can include
FLSA, rather than the general rule in Premium. If you are paid more than the $5,000 of your wages for the overtime
section 7(a), you must compute your amount of FLSA Overtime Premium hours when figuring your deduction for
overtime compensation using the rule (for example, your employer pays you qualified overtime compensation. The
that applies to you and may use any of double your regular rate of pay) and you $5,000 is the “half” portion of
the following methods so long as it pro- receive a statement from your employer “time-and-a-half” ($15,000 divided by
duces a reasonable result under the rule or the service recipient that shows the 3).
that applies to you. This may apply if, total of all pay for the overtime hours Example 2. You are an FLSA-eligi-
for example, you are a public sector em- (for example, double your regular wa- ble employee and work for an employer
ployee in fire protection or law enforce- ges), then you can multiply the total who pays overtime equal to twice the
ment, or an employee of a political sub- amount by the appropriate fraction to es- regular pay. In 2025, you were paid
division of a state or an interstate gov- timate the half portion of FLSA Over- $50,000 for non-overtime hours and
ernmental agency who receives compen- time Premium. See Example 3 for more $20,000 for overtime hours worked.
satory time off instead of cash overtime. information on how to figure the amount Your Form W-2 does not separately
See Example 4 and Example 5 for how of your qualified overtime compensation show qualified overtime compensation.
this might apply to certain employees. in this situation. However, you have a pay stub showing
1. Statement received separately 5. Statement doesn’t show over- that $10,000 of the overtime pay was for
accounts for overtime. If a statement time and employer or service recipient the normal rate of pay for the overtime
from your employer separately shows won’t provide information. If the state- hours and $10,000 of the overtime pay
the “half” portion of the “time and a ments you receive from your employer was the premium amount. “Time-and-a-
half” compensation (FLSA Overtime or the service recipient don’t show the half” would be equal to $15,000 (the
Premium), you can use the FLSA Over- extra pay or the FLSA Overtime Premi- $10,000 for your regular wage for the
time Premium that is separately shown um and your employer or service recipi- overtime hours multiplied by 1.5). The
to determine the amount of your quali- ent doesn’t give you any additional in- “half” portion of the “time-and-a-half”
fied overtime compensation. formation, you can use a reasonable rate required by the FLSA is $5,000
2. Statement shows the overtime method to figure the amount of your ($15,000 divided by 3). You can include
premium and regular wages. If you are qualified overtime compensation, that $5,000 when figuring your deduction for
paid FLSA Overtime Premium and you takes into account: qualified overtime compensation.
Example 3. The facts are the same as
receive a statement from your employer
or the service recipient and the statement
• The regular rate paid to you by in Example 2, but your pay stub does not
your employer or service recipient, and
separately show the premium amount of
shows the total of all wages for the over-
time hours (FLSA Overtime Premium
• The number of hours over the overtime pay that is more than your reg-
40-hour workweek or an estimate if you
plus regular wages), you can divide the don’t have records of the actual hours ular wages. Instead, it shows that
total amount by three (3) and use the re- you worked. $20,000 was the total amount of pay for
sult when figuring your qualified over- the overtime hours. The $20,000 is dou-
time compensation. If you use the method described ble your regular wages for the overtime
TIP in paragraph 2 or paragraph 4 hours you worked. Your regular wages
3. Statement shows the overtime to determine the amount of are $10,000 (the $20,000 total amount of
premium and the premium you are your qualified overtime compensation, overtime pay divided by 2).
paid is more than the amount of the and the method results in underestimat- “Time-and-a-half” would be equal to
FLSA Overtime Premium. If you are ing your qualified overtime compensa- $15,000 (the $10,000 of your regular
paid more than the amount of FLSA tion (for example, because your regular wages for the overtime hours multiplied
Overtime Premium (for example, your rate of pay is increased by a discretion- by 1.5). The “half” portion of the
employer pays you double your regular ary bonus), you can adjust the method to “time-and-a-half” rate required by the
wages) and you receive a statement from take the difference into account. FLSA is $5,000 ($15,000 divided by 3).
your employer or the service recipient
that shows the portion of the overtime You can include $5,000 when figuring
Make sure to keep a record of the
earnings that is more than your regular your deduction for qualified overtime
documents you use when determining
wage rate for the overtime hours, then compensation.
the amount of your qualified overtime
you can multiply that portion by the ap- compensation. Example 4. You work in law en-
propriate fraction to calculate the half forcement and your employer is covered
Example 1. You are an FLSA-eligi-
portion of FLSA Overtime Premium. by a special overtime rule in section 7 of
ble employee. In 2025, you received
See Example 2 for more information on the FLSA. In 2025, you were paid
$50,000 in regular pay and $15,000 for
how to figure the amount of your quali- $15,000 for overtime hours worked on a
107
Qualified Overtime Compensation From More Than One Employer Worksheet — Keep for Your Records
1 (a) Name of employer (b) Qualified overtime reported on Form W-2, box 1
A
B
C
D
E
2 Add the amounts from lines 1A through 1E, column (b), and
enter this amount on Schedule 1-A, line 14a
Qualified Overtime Compensation From More Than One Payor Worksheet — Keep for Your Records
1 (a) Payor’s name (b) Qualified overtime reported on Form 1099-NEC, box 1, or Form
1099-MISC, box 3
A
B
C
D
E
2 Add the amounts from lines 1A through 1E, column (b) and enter this
amount on Schedule 1-A, line 14b
“work period” basis of 14 days. You can time compensation. Enter on line 14a qualified overtime compensation. Enter
include $5,000 of your overtime pay only the qualified overtime compensa- on Line 14b only the qualified overtime
when figuring your deduction for quali- tion amount that is included on Form compensation amount that is included in
fied overtime compensation ($15,000 W-2. Some employers may choose to Form 1099-NEC, box 1, or Form
divided by 3). provide the amount of qualified over- 1099-MISC, box 3. Do not enter the to-
Example 5. You work for a state time compensation to employees using tal amount from Form 1099-NEC,
government agency that is covered by a box 14 of Form W-2. See Determining box 1, or Form 1099-MISC, box 3. See
special overtime rule in section 7 of the the amount of qualified overtime com- Determining the amount of qualified
FLSA. Your state agency pays compen- pensation for 2025, earlier, to figure the overtime compensation for 2025, earlier,
satory time at a rate of one and one-half amount to enter on Schedule 1-A, to figure the amount to enter on Sched-
hours for each overtime hour worked. In line 14a. Keep a copy of any document ule 1-A, line 14b. Keep a copy of any
2025, you were paid wages of $4,500 you relied on to support your calculation document you relied on to support your
for the compensatory time you took off of qualified overtime compensation. calculation of qualified overtime com-
during the year. You can include $1,500 If you and/or your spouse received pensation.
when figuring your deduction for quali- qualified overtime compensation from If you and/or your spouse received
fied overtime compensation ($4,500 more than one employer in 2025, com- qualified overtime compensation from
divided by 3). plete the Qualified Overtime Compensa- more than one payor in 2025, complete
Valid SSN. You and/or your spouse tion From More Than One Employer the Qualified Overtime Compensation
who received qualified overtime com- Worksheet. If you received qualified From More Than One Payor Worksheet.
pensation must have a valid SSN to take overtime compensation that is not inclu- Line 18. If the amount on line 18 is
this deduction. A valid SSN for purpo- ded in box 1 of Form W-2 (for example, zero or less, your deduction for your
ses of the deduction for qualified over- overtime amounts that are deferred un- qualified overtime compensation is not
time compensation is one that is valid der a qualified retirement plan), enter reduced. Skip lines 19 and 20 and enter
for employment and that is issued by the that amount here. Keep a copy of any the amount from Schedule 1-A, line 15,
SSA before the due date of your 2025 document you relied on to support your on Schedule 1-A, line 21.
return (including extensions). For more calculation of qualified overtime com-
pensation. For more information on the
information, see Valid SSN for No Tax TIP qualified overtime deduction,
on Tips, earlier. Line 14b. The amount on Form see Notice 2025-69.
Line 14a. In most cases, the amount on 1099-NEC, box 1, or Form 1099-MISC,
Form W-2, box 1, includes all of your box 3, is your nonemployee compensa-
wages and compensation, including your tion or other income, including your
regular wages plus any qualified over- compensation and other income plus any
108
4. Your APV is for personal use • The original use of the vehicle
Part IV
(which means you don’t expect it to be starts with you (a used vehicle does not
used predominantly for business or com- qualify),
No Tax on Car Loan mercial use. See Personal use, later). • The vehicle is a motor vehicle
manufactured primarily for use on pub-
Interest 5. Your loan is secured by a first
lien on the purchased APV. lic streets, roads, and highways (not in-
You may be able to claim a deduction if cluding a vehicle operated exclusively
Change in obligor by reason of pre- on a rail or rails),
you and/or your spouse paid or accrued
qualified passenger vehicle loan interest
vious obligor’s death. The obligor on • The vehicle has at least 2 wheels,
(QPVLI) (see Qualified passenger vehi-
the loan is generally the person responsi- • The vehicle is a car, minivan, van,
ble for paying the loan. If a loan met re- SUV, pickup truck, or motorcycle, and
cle loan interest, later) in 2025. You can quirements 1 through 5 at the time it was
claim this deduction whether you claim has a gross vehicle weight rating of less
originated by a previous obligor, and than 14,000 pounds, and
the standard deduction or itemize deduc-
tions on Schedule A (Form 1040).
you became the obligor by reason of a • The vehicle has undergone final
previous obligor’s death, interest paid by assembly in the United States.
Fill out Schedule 1-A, Part IV, only if you on the loan is generally QPVLI if
you paid or accrued QPVLI in 2025. the loan continues to be secured by a Final assembly in the United States.
VIN required on your return. In order first lien on the purchased APV. A The location of final assembly will be
to take the QPVLI deduction, you must change in obligor by reason of a previ- listed on the vehicle information label
include the vehicle identification num- ous obligor’s death could occur, for ex- attached to each vehicle on a dealer’s
ber (VIN) of the purchased applicable ample, when you inherit an APV subject premises. You can rely on that informa-
passenger vehicle (APV) (see Applica- to a loan originated by the person who tion label. You can also rely on the vehi-
ble passenger vehicle, later) on your tax died. See Proposed Regulation section cle’s plant of manufacture as reported in
return. If you paid QPVLI allocable to 1.163-16(d)(5). the VIN to determine whether the vehi-
multiple APVs, include the VIN of each cle has undergone final assembly in the
Loan amount. Indebtedness that can United States. The VIN Decoder website
APV. be counted for purposes of determining for the National Highway Traffic Safety
If the purchased APV was replaced QPVLI includes indebtedness incurred Administration provides plant of manu-
due to an unforeseen intervening event to finance the purchase price of the facture information. You can follow the
(for example, a defective APV was re- APV, as well as items or amounts that instructions on that website to see if
placed under a state lemon law), include are customarily financed in an APV pur- your vehicle’s plant of manufacture is
the VIN of the substitute APV. For more chase transaction and that are directly located in the United States.
information, see Proposed Regulations related to the purchased APV. For exam-
section 1.163-16(c)(3)(ii). ple, this includes vehicle service plans, Personal use. Personal use means a use
extended warranties, sales tax, and vehi- other than:
Maximum amount of deduction. You
can’t deduct more than $10,000 of the cle-related fees. Interest on items and • Use in any trade or business (ex-
services not customarily financed in an cept for the use in the trade or business
QPVLI you paid or accrued in 2025.
APV purchase transaction and that are of performing services as an employee),
The amount of the QPVLI deduction or
directly related to the purchased APV,
(after applying the $10,000 limit) is re-
such as liability insurance, a trailer, or • For the production of income.
duced if your MAGI is greater than the
amounts representing debt on a vehicle You are considered to have purchased
amount shown next to your filing status
traded in as part of the purchase transac- an APV for personal use if, at the time
below.
tion for the APV (so-called negative you incur a loan to purchase an APV,
• Married filing jointly—$200,000. equity), is not eligible for the deduction. you expect that the APV will be used for
• All other filing sta-
personal use for more than 50% of the
tuses—$100,000. Refinanced loan. If your prior loan time by you and/or any combination of
Your MAGI is the amount on line 3 that had QPVLI is later refinanced, in- individuals with certain relationships to
in Part I of Schedule 1-A. terest paid on the refinanced amount is you, including your spouse; your or your
generally eligible for the deduction, so spouse’s child, grandchild, father, moth-
Qualified passenger vehicle loan inter- long as the new loan is secured by a first er, brother, or sister; as well as an indi-
est. To qualify for the QPVLI deduc- lien on the APV with respect to which vidual who has the same main home as
tion, the interest must be paid or accrued the refinanced loan was incurred. The you and is a member of your household.
on a loan that generally meets all the fol- loan amount is limited to the outstanding
lowing requirements. balance of the refinanced loan as of the Example. You purchase an APV that
1. Your loan was originated after date of the refinancing. you expect to use to earn income as a
December 31, 2024. driver for a rideshare service for 15% of
Applicable passenger vehicle. In gen- the time you expect to own the APV.
2. The loan was originated by you. eral, an APV is any vehicle that meets You expect to use the APV for personal
3. The proceeds from your loan the following conditions: use for the remaining 85% of the time.
were used to purchase an APV (lease
payments do not qualify).
109
You are considered to have purchased Example. Your spouse was born on
Part V
your APV for personal use. February 14, 1960, and died on February
Interest deducted elsewhere on your 13, 2025. Your spouse is considered age
return instead of on Schedule 1-A. If Enhanced Deduction 65 at the time of death and would quali-
fy for the enhanced deduction for se-
some or all of the QPVLI qualifies to be
deducted in more than one place on your for Seniors niors. However, if your spouse died on
return, you may choose where to report February 12, 2025, your spouse isn’t
You may be able to claim the enhanced considered age 65 and wouldn’t qualify
the deduction, but you cannot deduct the deduction for seniors. You can claim this for the enhanced deduction for seniors.
same amount more than once. For exam- deduction whether you claim the stand-
ple, if you deducted some or all of the Maximum amount of deduction. The
ard deduction or itemize deductions on
interest that you paid or accrued on your maximum amount of the enhanced de-
Schedule A or Schedule A (Form
loan as interest on Schedule C, Sched- duction for seniors is $6,000 per person.
1040-NR).
ule E, or Schedule F, then you can’t de- If you are married filing jointly, and
duct that same interest as QPVLI on If you are married, you must both you and your spouse were born be-
Schedule 1-A. ! file a joint return with your
CAUTION spouse to claim this deduction.
fore January 2, 1961, and you both have
Line 22. Enter the VIN(s) of the a valid SSN, the maximum amount of
APV(s) on line 22, column (i). If you the enhanced deduction for seniors is
The special rules that apply to $12,000. The $6,000 per person amount
need to report more than two VINs, at-
tach a statement to your return showing ! U.S. nationals; residents of
CAUTION Canada, Mexico, and South
is reduced if your MAGI is more than
the information required on line 22. the amount shown next for your filing
Korea; and residents of India who were status.
Next, for each entered VIN, enter the students or business apprentices don't
QPVLI paid or accrued on the loan ori- apply to the enhanced deduction for se- • Married filing jointly—$150,000.
ginated for the purchase of that APV. On niors. See Pub. 519 for more informa- • Single, Head of household, or
line 22, column (ii), enter the amount of Qualifying surviving spouse—$75,000.
tion.
the QPVLI, if any, that was deducted Your MAGI is the amount on line 3
elsewhere on your return (for example, Fill out Schedule 1-A, Part V, only if: on Part I of Schedule 1-A.
on Schedule C, Schedule E, or Sched-
ule F). On line 22, column (iii), enter the
• You (and/or your spouse if filing a Valid SSN. You and/or your spouse
joint return) were born before January 2, must have a valid SSN to take this de-
total amount of the QPVLI paid or ac- 1961. duction. A valid SSN for purposes of the
crued on the loan during the taxable year
minus the amount on line 22, column
• You have a valid social security enhanced deduction for seniors is one
number (SSN). If you are married filing that is valid for employment and that is
(ii). jointly, the spouse who is claiming the issued by the SSA before the due date of
Line 24. The amount on line 24 cannot enhanced deduction for seniors must your 2025 return (including extensions).
be more than $10,000, the maximum have a valid SSN. For more information, see Valid SSN for
amount of the QPVLI deduction. Death of a taxpayer in 2025. If a tax- No Tax on Tips, earlier.
Line 27. If the amount on line 27 is payer was born before January 2, 1961,
zero or less, the amount of your QPVLI but died in 2025 before reaching age 65,
reported on line 24 is not reduced. Skip then the taxpayer doesn’t qualify for the
lines 28 and 29 and enter the amount enhanced deduction for seniors. A per-
from Schedule 1-A, line 24, on Schedule son is considered to reach age 65 on the
1-A, line 30. day before the person’s 65th birthday.
110
Instructions for Schedule 2
Additional Taxes
Form 1095-A for the coverage. You may If you completed more than one
General Instructions
also have to repay excess advance pay- Schedule A (Form 8936), Part IV, and
ments of the premium tax credit if you you need to report an amount from more
enrolled an individual in coverage than one Schedule A (Form 8936), Part
Use Schedule 2 if you have additional
through the Marketplace, you don’t IV, enter the total of those amounts on
taxes that can’t be entered directly on
claim the individual as a dependent on line 1c.
Form 1040, 1040-SR, or 1040-NR.
your return, and no one else claims that Line 1d. Recapture of net EPE. Enter
Include the amount on Schedule 2, individual as a dependent. For more in- any amount of net elective payment
line 3, in the total on Form 1040, formation, see the Instructions for Form election (EPE) recapture from Form
1040-SR, or 1040-NR, line 17. 8962. 4255, line 2a, column (l).
Line 1b. Repayment of new clean ve- Line 1e. Excessive payments (EPs) on
Enter the amount on Schedule 2,
hicle credit(s) from Schedule A (Form gross EPE from Form 4255. If you re-
line 21, on Form 1040 or 1040-SR,
8936), Part II. If you purchased a new ported an amount on Form 4255, col-
line 23; or 1040-NR, line 23b.
clean vehicle from a registered dealer umn (n)(1), on line 1a, 1c, 1d, and/or 2a,
and reduced the amount you paid at the check the applicable box and enter the
time of sale by transferring the credit to
Specific Instructions the dealer, you may have to repay the
amount on line 1e. If you checked more
than one box, enter the total amount on
amount of the credit you transferred if line 1e.
Lines 1a Through 1z you no longer qualify. If you completed
Line 1f. 20% EP from Form 4255. If
Schedule A (Form 8936), Part II, and
Additions to Tax you:
you reported an amount on Form 4255,
column (n)(3), line 1a, 1c, 1d, and/or 2a,
Line 1a. Excess advance premium tax • Checked the “Yes” box on Part II, check the applicable box and enter the
credit repayment. The premium tax line 8a or 8d; and
amount on line 1f. If you checked more
credit helps pay premiums for health in- • Checked the “Yes” box on Part I, than one box, enter the total on line 1f.
surance purchased from the Market- line 4a; then,
enter the amount from Part I, line 4a, on Line 1y. Other additions to tax. Enter
place. Eligible individuals may have ad-
Schedule 2, line 1b. the following additions to tax.
vance payments of the premium tax
credit paid on their behalf directly to the If you completed more than one 1. Recapture of the alternative fuel
insurance company. If you, your spouse Schedule A (Form 8936), Part II, and vehicle refueling property credit (see
with whom you are filing a joint return, you need to report an amount from more Form 8911). Identify as “ARPCR.”
or your dependent was enrolled in cov- than one Schedule A (Form 8936), Part 2. Any EPE related to the credit ap-
erage purchased from the Marketplace II, enter the total of those amounts on plied against tax from Form 8933 repor-
and advance payments of the premium line 1b. ted on Form 4255, line 2a, column (k).
tax credit were made for the coverage, Line 1c. Repayment of previously Identify as “EPE8933.”
complete Form 8962 to reconcile (com- owned clean vehicle credit(s) from 3. Recapture of any non-EPE credit
pare) the advance payments with your Schedule A (Form 8936), Part IV. If from Form 8933 reported on Form 4255,
premium tax credit. You (or whoever en- you purchased a previously owned clean line 2a, column (j). Also, any section
rolled you) should have received Form vehicle from a registered dealer and re- 6418(g)(3) amounts attributable to re-
1095-A from the Marketplace with in- duced the amount you paid at the time of capture from Form 8933 reported on
formation about your coverage and any sale by transferring the credit to the Form 4255, line 2a, column (m)(3).
advance credit payments. If the advance dealer, you may have to repay the Identify as “NEPE8933.”
credit payments were more than the pre- amount of the credit you transferred if 4. Any amount that was reported on
mium tax credit you can claim, the you no longer qualify. If you completed Form 4255, column (n)(2), line 1a, 1c,
amount you must repay will be shown Schedule A (Form 8936), Part IV, and 1d, and/or 2a. Identify as “EPGEPE.”
on Form 8962, line 29. Enter that you:
5. Any section 6418(g)(2) excessive
amount, if any, on line 1a. • Checked the “Yes” box on Part IV, credit transfer amount reported on Form
You may have to repay excess ad- line 13a or 13c; and
4255, column (m)(1) and (m)(2). Identi-
vance payments of the premium tax • Checked the “Yes” box on Part I, fy as “6418(g)(2).”
credit even if someone else enrolled line 4a; then,
you, your spouse, or your dependent in enter the amount from Part I, line 4a, on
Marketplace coverage. In that case, an- Schedule 2, line 1c.
other individual may have received the
111
For more information about enter “ECI” on the entry space next to amount from line 6 of Form 8919 on
TIP elective pay and credit transfer- box 3. Form 1040 or 1040-SR, line 1g.
ability, go to IRS.gov/Credits- If you received fees for services per-
Deductions/Elective-Pay-and- formed as a notary public and you had Line 8
Transferability-Frequently-Asked- no other income subject to self-employ-
Questions-Transferability. ment tax, check box 3 and enter “EN” Additional Tax on IRAs, Other
on the entry space next to box 3. If you Qualified Retirement Plans, etc.
Line 2 did have other earnings of $400 or more
If any of the following apply, see Form
subject to self-employment tax, check
Alternative Minimum Tax (AMT) box 3 and enter “EN” and the amount of
5329 and its instructions to find out if
you owe this tax and if you must file
The AMT exemption amount is in- your net profit as a notary public from
Form 5329. Also see Form 5329 and its
creased to $88,100 ($137,000 if married Schedule C on the entry space next to
instructions for definitions of the terms
filing jointly or qualifying surviving box 3.
used here.
spouse; $68,500 if married filing sepa- For more information, see the In-
rately). The income levels at which the 1. You received an early distribution
structions for Schedule SE.
AMT exemption begins to phase out has from (a) an IRA or other qualified retire-
ment plan, (b) an annuity, or (c) a modi-
increased to $626,350 ($1,252,700 if Line 5 fied endowment contract entered into af-
married filing jointly or qualifying sur-
viving spouse). Unreported Social Security and ter June 20, 1988, and the total distribu-
See the Instructions for Form 6251 to Medicare Tax From Form 4137 tion wasn’t rolled over.
see if you must file the form and then Enter the total of any taxes from Form 2. Excess contributions were made
use Form 6251 to figure the amount, if 4137. to your IRA, Coverdell education sav-
any, of your AMT. Enter the amount ings account (ESA), Archer MSA,
If you received tips of $20 or more in
from Form 6251, line 11, on line 2. health savings account (HSA), or ABLE
any month and you didn’t report the full
account.
For help with the alternative mini- amount to your employer, you must pay
mum tax, go to IRS.gov/AMT. the social security and Medicare or rail- 3. You received a taxable distribu-
road retirement (RRTA) tax on the unre- tion from a Coverdell ESA, qualified
Line 4 ported tips. tuition program, or ABLE account.
Self-employment Tax Don’t include the value of any non- 4. You didn’t take the minimum re-
On line 4, enter the amount of the tax cash tips, such as tickets or passes. You quired distribution from your IRA or
due on net earning from self-employ- don’t pay social security and Medicare other qualified retirement plan by April
ment from Schedule SE, line 12. taxes or RRTA tax on these noncash 1 of the year following the year you
tips. reached age 73.
If you filed Form 4361, received IRS
approval, and had no other income sub- To figure the social security and Exception. If only item (1) applies and
ject to self-employment tax, check box 1 Medicare tax, use Form 4137. If you distribution code 1 is correctly shown in
on line 4. owe RRTA tax, contact your employer. box 7 of all your Forms 1099-R, you
Your employer will figure and collect don’t have to file Form 5329. Instead,
If you filed Form 4029 and received
the RRTA tax. multiply the taxable amount of the dis-
IRS approval, check box 2 on line 4. See
Pub. 517 for details. You may be charged a penalty tribution by 10% (0.10) and enter the re-
If you are a U.S. citizen or resident ! equal to 50% of the social se-
CAUTION curity and Medicare or RRTA
sult on line 8. The taxable amount of the
distribution is the part of the distribution
alien living outside the United States
and your self-employment income is ex- tax due on tips you received but didn’t you reported on Form 1040, 1040-SR, or
empt from self-employment tax, you report to your employer. 1040-NR, line 4b or 5b, or on Form
should get a statement from the appro- 4972. Also check the box on line 8 to in-
dicate that you don’t have to file Form
priate agency of the foreign country ver- Line 6 5329. But you must file Form 5329 if
ifying that your self-employment in-
come is subject to social security in that Uncollected Social Security and distribution code 1 is incorrectly shown
country. Attach a copy of the statement, Medicare Tax From Form 8919 in box 7 of Form 1099-R or you qualify
check box 3, and enter “EAS” on the en- for an exception, such as the exceptions
Enter the total of any taxes from Form for qualified medical expenses, qualified
try space next to box 3. 8919. higher education expenses, qualified
If you have income from a business If you are an employee who received first-time homebuyer distributions, or a
(including farming) and the income is wages from an employer who didn’t qualified reservist distribution.
community income, but you aren’t the withhold social security and Medicare
spouse who carried on the business and tax from your wages, use Form 8919 to
you had no other income subject to figure your share of the unreported tax.
self-employment tax, check box 3 and Include on line 6 the amount from
line 13 of Form 8919. Include the
112
if you don’t owe the tax. In that case,
Line 9 you may be able to get a refund of the Line 16
Household Employment Taxes tax withheld. See the Instructions for Recapture of Low-Income
Enter the household employment taxes
Form 8959 to find out how to report the Housing Credit
withheld tax on Form 8959.
you owe for having a household em- Enter the amount from Form 8611,
ployee. If any of the following apply, line 14.
see Schedule H and its instructions to Line 12
find out if you owe these taxes. Net Investment Income Tax Lines 17a Through 17z
1. You paid any one household em- See Form 8960 and its instructions if the Other Additional Taxes
ployee (defined below) cash wages of amount on Form 1040, 1040-SR, or
$2,800 or more in 2025. Cash wages in- 1040-NR, line 11b, is more than: Line 17a. Recapture of the following
clude wages paid by check, money or- • $125,000 if married filing sepa- credits.
der, etc. But don’t count amounts paid to rately, 1. Amounts from Form 4255, col-
an employee who was under age 18 at • $250,000 if married filing jointly umn (j), lines 1b, 1j, 1l, and 1m. Identify
any time in 2025 and was a student. or qualifying surviving spouse, or as “3468.”
2. You withheld federal income tax • $200,000 if single or head of 2. Non-EPE recapture applied
during 2025 at the request of any house- household.
against tax from Form 3468, Part IV, re-
hold employee. If you file Form 2555, see Form 8960
ported on Form 4255, line 1d, column
3. You paid total cash wages of and its instructions if the amount on
(j). Identify as “NEPE3468.”
$1,000 or more in any calendar quarter Form 1040, 1040-SR, or 1040-NR,
line 11b, is more than: 3. New markets credit (see Form
of 2024 or 2025 to household employ-
ees. • $0 if married filing separately, 8874). Identify as “NMCR.”
• $120,000 if married filing jointly 4. Credit for employer-provided
Any person who does household work is or qualifying surviving spouse, or childcare facilities (see Form 8882).
a household employee if you can control • $70,000 if single or head of house- Identify as “ECCFR.”
what will be done and how it will be hold. 5. Any section 6418(g)(3) amounts
done. Household work includes work attributable to recapture from Form
done in or around your home by babysit- Line 13 4255, column (m)(3). Identify as
ters, nannies, health aides, housekeepers,
Uncollected social security and Medi- “6418(g)(3).”
yard workers, and similar domestic
workers. care or RRTA tax on tips or
group-term life insurance. This tax Line 17b. If you sold your home in
should be shown in box 12 of Form W-2 2025 and it was financed (in whole or in
Line 10 part) from the proceeds of any tax-ex-
with codes A and B or M and N.
Reserved for Future Use empt qualified mortgage bond or you
claimed the mortgage interest credit, you
Line 10 has been reserved for future use. Line 14
may owe a recapture tax on the mort-
Interest on Tax Due on Installment gage subsidy. See Form 8828.
Line 11 Income From the Sale of Certain
Line 17c. Enter any additional tax on
Additional Medicare Tax Residential Lots and Timeshares
health savings account (HSA) distribu-
See Form 8959 and its instructions if the Enter interest on tax due on installment tions you received from Form 8889,
total of your 2025 wages and any income from the sale of certain residen- line 17b. See Form 8889, Part II.
self-employment income was more than: tial lots and timeshares under section Line 17d. Enter any additional tax for
• $125,000 if married filing sepa- 453(l)(3). failure to remain an eligible individual
rately; during the testing period from Form
• $250,000 if married filing jointly; Line 15 8889, line 21. See Form 8889, Part III.
or
Interest on the Deferred Tax on
• $200,000 if single, head of house- Gain From Certain Installment
Line 17e. Enter any additional tax on
hold, or qualifying surviving spouse. Archer MSA distributions from Form
Also see Form 8959 if you had railroad Sales With a Sales Price Over 8853, line 9b. See Form 8853.
retirement (RRTA) compensation that $150,000
Line 17f. Enter any additional tax on
was more than the amount just listed Enter interest on the deferred tax on gain Medicare Advantage MSA distributions
that applies to you. from certain installment sales with a from Form 8853, line 13b. See Form
If you are married filing jointly and sales price over $150,000 under section 8853.
either you or your spouse had wages or 453A(c). Line 17g. Enter any additional tax on
RRTA compensation of more than recapture of a charitable contribution de-
$200,000, your employer may have duction relating to a fractional interest in
withheld Additional Medicare Tax even
113
tangible personal property. See Pub. 526 Line 17l. Enter any tax on accumula- 2. Form 8933/Form 4255, line 2a,
for more information. tion distribution of trusts. See Form columns (o)(1), (o)(2), (p)(1), and/or (p)
Line 17h. Enter any additional tax on 4970 for more information. (2). If you entered an amount in more
income you received from a nonquali- than one column, enter the total on
Line 17m. Enter any excise tax on in-
fied deferred compensation plan that line 17z. Identify as “PWA8933.”
sider stock compensation from an expa-
fails to meet the requirements of section triated corporation. See section 4985. 3. Any amount from Form 4255,
409A. This income should be shown in columns (o)(1), (o)(2), (p)(1), and/or (p)
Line 17n. Enter any look-back interest
box 12 of Form W-2 with code Z, or in (2) not reported elsewhere. If you en-
under section 167(g) or 460(b). See
box 15 of Form 1099-MISC. The tax is tered an amount in more than one col-
Form 8697 or 8866 for more informa-
20% of the amount required to be inclu- umn, enter the total on line 17z. Identify
tion.
ded in income plus an interest amount as “NPWA.”
determined under section 409A(a)(1)(B) Line 17o. Enter any tax on non-effec-
(ii). See section 409A(a)(1)(B) for de- tively connected income for any part of • Form 8978 adjustment. Complete
the year you were a nonresident alien. the Negative Form 8978 Adjustment
tails.
See the Instructions for Form 1040-NR Worksheet—Schedule 2 (Line 17z) if
Line 17i. Enter any additional tax on you are filing Form 8978 and completed
for more information.
compensation you received from a non- the worksheet in the Schedule 3, line 6l,
qualified deferred compensation plan Line 17p. Enter any interest amount
instructions and the amount on line 3 of
described in section 457A if the com- from Form 8621, line 16f, relating to
that worksheet is negative.
pensation would have been includible in distributions from, and dispositions of,
your income in an earlier year except stock of a section 1291 fund. If you file Form 8621, don’t en-
that the amount wasn’t determinable un- Line 17q. Enter any interest amount ! ter the amount from line 9c on
CAUTION line 17z. Instead, see the In-
til 2025. The tax is 20% of the amount from Form 8621, line 24.
required to be included in income plus structions for Form 8621 for how to re-
Line 17z. Use line 17z to report any port this amount.
an interest amount determined under taxes not reported elsewhere on your re-
section 457A(c)(2). See section 457A turn or other schedules. List the type and
for details. amount of tax. Line 19
Line 17j. Enter any section 72(m)(5) Other taxes to be listed include the Recapture of Net EPE From Form
excess benefits tax. See Pub. 560 for following. 4255
more information. • The prevailing wage and appren-
ticeship penalties (PWA) from Form Enter the recapture amount of the net
Line 17k. If you received an excess EPE claimed on Form 4255, line 1d,
parachute payment (EPP), you must pay 4255 for the following:
column (l), related to the credit from
a 20% tax on it. This tax should be 1. Form 7210/Form 4255, line 1c, Form 3468, Part IV.
shown in box 12 of Form W-2 with code columns (o)(1), (o)(2), (p)(1), and/or (p)
K. If you received a Form 1099-NEC, (2). If you entered an amount in more
the tax is 20% of the EPP shown in than one column, enter the total on
box 3. Enter this amount on line 17k. line 17z. Identify as “PWA7210.”
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).
114
Instructions for Schedule 3
Additional Credits and Payments
4. You aren’t filing Form 4563 or attend an eligible educational institution,
General Instructions
excluding income from sources within you may be able to take an education
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.
a. Legally owed and not eligible for
ble credits, other than the child tax credit
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) 2025
b. Paid to countries that are recog- tax return.
Include the amount on Schedule 3,
line 8, in the amount entered on Form
nized by the United States and don’t • Your filing status is married filing
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 11b, is $90,000 or more
line 15, on Form 1040, 1040-SR, or 1116. ($180,000 or more if married filing
1040-NR, line 31. jointly).
Do you meet all five requirements
just listed?
• You, or your spouse, were a non-
resident alien for any part of 2025 unless
Yes. Enter on line 1 the smaller of
Specific Instructions
your filing status is married filing joint-
(a) your total foreign taxes, or (b) the to- ly. See Nonresident aliens and dual-sta-
tal of the amounts on Form 1040 or tus aliens, earlier.
Line 1 1040-SR, line 16, and Schedule 2, You may be able to increase an edu-
line 1a.
Foreign Tax Credit cation credit if the student chooses to in-
No. See Form 1116 to find out if clude all or part of a Pell grant or certain
If you are a shareholder in a you can take the credit and, if you can, if other scholarships or fellowships in in-
TIP controlled foreign corporation you have to file Form 1116. come.
and made a section 962 elec-
For more information, see Pub. 970;
tion, see the instructions for Forms 1040 Line 2 the instructions for Form 1040 or
and 1040-SR, line 16, for the foreign tax
credit you figured on Form 1118. Credit for Child and Dependent 1040-SR, line 29; and IRS.gov/EdCredit.
Care Expenses
If you paid income tax to a foreign You may be able to take this credit if, in
Line 4
country or U.S. territory, you may be order to work or look for work, you paid Retirement Savings Contributions
able to take this credit. Generally, you someone to care for: Credit (Saver’s Credit)
must complete and attach Form 1116 to
do so.
• Your qualifying child under age 13 You may be able to take this credit if
whom you claim as your dependent, you, or your spouse if filing jointly,
Exception. You don’t have to complete • Your disabled spouse or any other made (a) contributions, other than roll-
Form 1116 to take this credit if all of the disabled person who couldn’t care for
following apply. over contributions, to a traditional or
themselves, or Roth IRA; (b) elective deferrals to a
1. All of your foreign source gross • Your child whom you couldn't 401(k) or 403(b) plan (including desig-
income was from interest and dividends claim as a dependent because of the nated Roth contributions) or to a govern-
and all of that income and the foreign rules for Children of divorced or separa- mental section 457(b) plan, SIMPLE
tax paid on it were reported to you on ted parents under Who Qualifies as Your IRA, or a SEP; (c) voluntary employee
Form 1099-INT, Form 1099-DIV, or Dependent, earlier. contributions to a qualified retirement
Schedule K-3 (or substitute statement). For details, use Tax Topic 602 or see plan (including the federal Thrift Sav-
2. The total of your foreign taxes Form 2441. ings Plan); (d) contributions to a 501(c)
wasn't more than $300 (not more than (18)(D) plan; or (e) contributions to an
$600 if married filing jointly). Line 3 ABLE account by the designated benefi-
3. You held the stock or bonds on Education Credits ciary, as defined in section 529A.
which the dividends or interest were However, you can’t take the credit if
If you (or your dependent) paid qualified
paid for at least 16 days and weren’t ob- either of the following applies.
expenses in 2025 for yourself, your
ligated to pay these amounts to someone
spouse, or your dependent to enroll in or
else.
115
1. The amount on Form 1040, Condos and co-ops. If you are a mem- Line 6g. Enter any mortgage interest
1040-SR, or 1040-NR, line 11b, is more ber of a condominium management as- credit if a state or local government gave
than $39,500 ($59,250 if head of house- sociation for a condominium you own or you a mortgage credit certificate. See
hold; $79,000 if married filing jointly). a tenant-stockholder in a cooperative Form 8396.
2. The person(s) who made the housing corporation, you are treated as Line 6h. You can’t claim the District of
qualified contribution or elective defer- having paid your proportionate share of Columbia first-time homebuyer credit
ral (a) was born after January 1, 2008, any costs of such association or corpora- for a home you bought after 2011. You
(b) is claimed as a dependent on some- tion for purposes of these credits. can claim it only if you have a credit
one else’s 2025 tax return, or (c) was a More details. For details, see Form carryforward from 2024. See Form
student (defined next). 5695. 8859.
You were a student if during any part Line 6i. Enter any qualified electric ve-
of 5 calendar months of 2025, you: Lines 6a Through 6z hicle credit. You can’t claim this credit
• Were enrolled as a full-time stu- Other Nonrefundable Credits for a vehicle placed in service after
dent at a school; or 2006. You can claim this credit only if
• Took a full-time, on-farm training Line 6a. The general business credit you have an electric vehicle passive ac-
course given by a school or a state, consists of a number of credits that usu- tivity credit carried forward from a prior
county, or local government agency. ally apply only to individuals who are year. See Form 8834.
A school includes a technical, trade, partners, shareholders in an S corpora- Line 6j. Enter any alternative fuel vehi-
or mechanical school. It doesn’t include tion, self-employed, or who have rental cle refueling property credit. See Form
an on-the-job training course, corre- property. See Form 3800 or Pub. 334. 8911.
spondence school, or school offering The net elective payment elec- Line 6k. Enter any credit to holders of
courses only through the Internet.
For more details, use Tax Topic 610
! tion amount from Form 3800,
CAUTION Part III, line 6, column (j), is
tax credit bonds. See Form 8912.
Line 6l. Enter the amount from Form
or see Form 8880. reported on Schedule 3, line 13c. 8978, line 14 (relating to partner’s audit
liability under section 6226). If the
Line 5 Line 6b. Enter any credit for prior-year
amount on Form 8978, line 14, is nega-
minimum tax. See Form 8801.
Residential Energy Credits tive, complete the following worksheet
Line 6c. You may be able to take the to figure the amount to enter on line 6l.
Line 5a—residential clean energy adoption credit if you paid expenses to If the amount on Form 8978, line 14, is
credit. If you made energy saving im- adopt a child or you adopted a child with positive, see the instructions for Form
provements to one or more homes that special needs and the adoption became 1040 or 1040-SR, line 16.
you used as a residence during 2025, final in 2025. See the Instructions for Line 6m. Enter any credit for previous-
you may be able to take the residential Form 8839. ly owned clean vehicles. See Form
clean energy credit. For more informa- 8936, Part IV.
tion, see Form 5695 and its instructions. Line 6d. Enter any credit for the elderly
or the disabled. See Schedule R. Line 6z. Leave line 6z blank.
Line 5b—energy efficient home im-
Line 6e. Line 6e has been reserved for
provement credit. If you made quali-
future use.
Line 9
fied energy efficiency improvements to
your main home located in the United Net Premium Tax Credit
Line 6f. Enter the personal use part of
States in 2025, you may be able to take The premium tax credit helps pay for
any credit for new clean vehicles. See
the energy efficient home improvement health insurance purchased through the
Form 8936, Part III.
credit. For more information, see Form Marketplace. You may be eligible to
5695 and its instructions. claim the premium tax credit if you,
Negative Form 8978 Adjustment Worksheet—Schedule 3 (Line 6l)
Note. 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.
116
your spouse, or a dependent enrolled in tier 1 railroad retirement (RRTA) tax Line 13d
health insurance through the Market- may have been withheld. You can take a
place. Eligible individuals may have ad- credit on this line for the amount with- If you elected to pay your net 965 tax li-
vance payments of the premium tax held in excess of $10,918.20. But if any ability in installments, report the defer-
credit made on their behalf directly to one employer withheld more than red amount on line 13d. Enter the
the insurance company. You (or whoever $10,918.20, you can’t claim the excess amount of net 965 tax liability remain-
enrolled you) should have received on your return. The employer should ad- ing to be paid in future years.
Form 1095-A from the Marketplace just the tax for you. If the employer
with information about your coverage doesn’t adjust the overcollection, you Line 13z
and any advance credit payments. Com- can file a claim for refund using Form
Other refundable credits. Use line 13z
plete Form 8962 to determine the 843. Figure this amount separately for
to report the credit under section 960(c)
amount of your premium tax credit, if you and your spouse.
with respect to an excess limitation ac-
any. If the premium tax credit you can You can’t claim a refund for excess count. If an increase in the limitation un-
claim exceeds your advance credit pay- tier 2 RRTA tax on Form 1040, der section 960(c) is more than your
ments, your net premium tax credit will 1040-SR, or 1040-NR. Instead, use U.S. income tax reported on Form 1116,
be shown on Form 8962, line 26. Enter Form 843. Part III, line 20, the amount of the ex-
that amount, if any, on line 9. For more
cess is deemed an overpayment of tax
information, see the Instructions for Line 12 and can be claimed on line 13z as a re-
Form 8962.
Credit for Federal Tax on Fuels fundable credit. See section 960(c)(5).
Enter “960(c)” and the amount of the
Line 10 Enter any credit for federal excise taxes credit. See section 960(c) for more infor-
Amount Paid With Request for paid on fuels that are ultimately used for mation about the circumstances under
a nontaxable purpose (for example, an
Extension To File which an excess in limitation arises. Al-
off-highway business use). Attach Form so, see the instructions for Form 1116,
If you got an automatic extension of 4136. Part III, line 22, for your increase in lim-
time to file Form 1040, 1040-SR, or
itation.
1040-NR by filing Form 4868 or by Lines 13a Through 13z Also use line 13z to report the
making a payment, enter the amount of
the payment or any amount you paid
Other Payments or amount of U.S. tax allocable to the U.S.
with Form 4868. If you paid a fee when Refundable Credits Virgin Islands. Enter “Form 8689” and
making your payment, don’t include on the amount paid.
line 10 the fee you were charged. Also, Line 13b If you made the election to defer net
include any amounts paid with Form income tax attributable to the gain on
If you are claiming a credit for repay-
2350. the sale or exchange of qualified farm-
ment of amounts you included in your
land property, use Form 1062 to figure
income in an earlier year because it ap-
Line 11 peared you had a right to the income, the amount of your applicable net tax li-
ability. On line 13z, enter 75% of your
Excess Social Security and Tier 1 enter the amount on line 13b. See Pub.
applicable net tax liability from Form
RRTA Tax Withheld 525 for details about this credit.
1062, line 14. Identify as “1062NL.”
If you, or your spouse if filing a joint re-
Line 13c
turn, had more than one employer for
2025 and total wages of more than Enter any net elective payment election
$176,100, too much social security or amount from Form 3800, Part III, line 6,
column (j).
117
Tax Topics
You can read these Tax Topics at
IRS.gov/TaxTopics.
List of Tax Topics Topic
No. Subject
Topic
No. Subject
All topics are also available in Spanish 309 Roth IRA contributions Itemized deductions
(and most topics are available in 310 Coverdell education savings
Chinese, Korean, Vietnamese, and 501 Should I itemize?
accounts 502 Medical and dental expenses
Russian). 311 Power of attorney information 503 Deductible taxes
Topic 312 Disclosure authorizations 504 Home mortgage points
No. Subject 313 Qualified tuition programs (QTPs) 505 Interest expense
Which forms to file 506 Charitable contributions
IRS help available 509 Business use of home
101 IRS services—Volunteer tax 356 Decedents
510 Business use of car
assistance, outreach programs, and Types of income 511 Business travel expenses
identity theft 401 Wages and salaries 513 Work-related education expenses
102 Tax assistance for individuals with 403 Interest received 515 Casualty, disaster, and theft losses
disabilities 404 Dividends and other corporate
103 Tax help for small businesses and Tax computation
distributions
the self-employed 407 Business income 551 Standard deduction
104 Taxpayer Advocate Service—Your 409 Capital gains and losses 552 Tax and credits figured by the IRS
voice at the IRS 410 Pensions and annuities 553 Tax on a child's investment and
105 Armed Forces tax information 411 Pensions—The general rule and the other unearned income (Kiddie tax)
107 Tax relief in disaster situations simplified method 554 Self-employment tax
412 Lump-sum distributions 556 Alternative minimum tax
IRS procedures 557 Additional tax on early
151 Your appeal rights 413 Rollovers from retirement plans
414 Rental income and expenses distributions from traditional and
154 Form W-2 and Form 1099-R (What Roth IRAs
to do if incorrect or not received) 415 Renting residential and vacation
property 558 Additional tax on early
155 Obtaining forms and publications distributions from retirement plans
156 How to get a transcript or copy of 416 Farming and fishing income
417 Earnings for clergy other than IRAs
your tax return 559 Net investment income tax
157 Change your address—How to 418 Unemployment compensation
419 Gambling income and losses 560 Additional Medicare Tax
notify the IRS
158 Paying your taxes and ensuring 420 Bartering income Tax credits
proper credit of payments 421 Scholarships, fellowship grants, 601 Earned Income Credit
159 How to get a wage and income and other grants 602 Child and Dependent Care Credit
transcript or copy of Form W-2 423 Social Security and equivalent 608 Excess Social Security and RRTA
161 Returning an erroneous railroad retirement benefits tax withheld
refund—Paper check or direct 424 401(k) plans 610 Retirement Savings Contributions
deposit 425 Passive activities—Losses and Credit
credits 612 The Premium Tax Credit
Collection 427 Stock options
201 The collection process 429 Traders in securities (Information IRS notices
202 Tax payment options for Form 1040 or 1040-SR filers) 651 Notices—What to do
203 Reduced refund 430 Receipt of stock in a 652 Notice of underreported
204 Offers in compromise demutualization income—CP2000
206 Dishonored payments 431 Canceled debt—Is it taxable or 653 IRS notices and bills, penalties, and
not? interest charges
Alternative filing methods 654 Understanding your CP75 or
432 Form 1099-A (Acquisition or
253 Substitute tax forms Abandonment of Secured Property) CP75A notice, Request for
254 How to choose a tax return preparer and Form 1099-C (Cancellation of Supporting Documentation
255 Signing your return electronically Debt) Basis of assets, depreciation, and
General information Adjustments to income sale of assets
301 When, how, and where to file 451 Individual retirement arrangements 701 Sale of your home
303 Checklist of common errors when (IRAs) 703 Basis of assets
preparing your tax return 452 Alimony and separate maintenance 704 Depreciation
304 Extensions of time to file your tax 453 Bad debt deduction 705 Installment sales
return 455 Moving expenses for members of
305 Recordkeeping Employer tax information
the Armed Forces 751 Social Security and Medicare
306 Penalty for underpayment of 456 Student loan interest deduction
estimated tax withholding rates
458 Educator expense deduction 752 Filing Forms W-2 and W-3
307 Backup withholding
308 Amended returns
118
List of Tax Topics Topic
No. Subject
Topic
No. Subject
(Continued) Electronic media filers—1099 to file a U.S. federal income tax
series and related information return?
Topic returns 902 Credits and deductions for
No. Subject taxpayers with Puerto Rican source
801 Who must file information returns
753 Form W-4—Employee's electronically income exempt from U.S. tax
Withholding Certificate 802 Applying to file information returns 903 U.S. employment tax in Puerto
756 Employment taxes for household electronically Rico
employees 803 Electronic filing waivers or
757 Forms 941 and 944—Deposit exemptions and filing extensions
requirements 804 FIRE system test files and
758 Form 941—Employer's Quarterly combined Federal/State Filing
Federal Tax Return and Form (CF/SF) program
944—Employer's Annual Federal
Tax Return Tax information for U.S. resident
759 Form 940—Employer's Annual aliens and citizens living abroad
Federal Unemployment (FUTA) 851 Resident and nonresident aliens
Tax Return—Filing and deposit 856 Foreign tax credit
requirements 857 Individual taxpayer identification
760 Form 943—Reporting and deposit number (ITIN)
requirements for agricultural 858 Alien tax clearance
employers Tax information for residents of
761 Tips—Withholding and reporting Puerto Rico
762 Independent contractor vs. 901 Is a person with income from
employee sources within Puerto Rico required
763 The Affordable Care Act
119
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,
or mandatory under the law. Although we can’t respond individual-
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 October 1, 2025, for taxpay-
determine the amount of or to collect the
6011, and 6012(a), and their regulations. ers filing a 2025 Form 1040 or 1040-SR
tax you owe. We may disclose your tax
They say that you must file a return or tax 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 12 hours,
carry out the tax laws of the United We try to create forms and instructions with an average cost of $290 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 8
allow the exemptions, exclusions, credits, If you have suggestions for making hours and $160, while business taxpayers
deductions, or adjustments shown on the these forms simpler, we would be happy are expected to have an average burden of
120
about 21 hours and $610. Similarly, tax preparer used, and the geographic loca- ments concerning the time and cost esti-
return preparation fees and other tion. mates below, you can contact us at either
out-of-pocket costs vary extensively de- one of the addresses shown under We
pending on the tax situation of the taxpay- For more information on taxpayer bur- Welcome Comments on Forms.
er, the type of software or professional den, see Pub. 5743. If you have com-
Estimated Average Taxpayer Burden for Individuals by Activity
Average Burden
Average Time (Hours) Average
Cost
Form
(Dollars)**
Completion
Percentage Total Record- Tax and All
Type of Taxpayer of Returns Time* keeping Planning Submission Other
.
.
.
.
.
.
.
.
All taxpayers . . . . . . . . . . 100% 12 5 2 4 1 $290
Type of taxpayer
Nonbusiness*** . . . . . 71% 8 3 1 3 1 160
Business*** . . . . . . . 29% 21 10 4 5 2 610
*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.
121
Major Categories of Federal Income and Outlays for Fiscal Year 2024
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2024.
Income Outlays
Net Physical,
Law
Social security, Medicare, Personal income Social security, interest human, and
enforcement
and unemployment and other taxes Medicare, and other on the community
and general
retirement taxes 36% retirement1 debt development3
government
25% 37% 13% 10%
2%
Corporate Excise, customs, National defense, Social
income taxes estate, gift, and veterans, and foreign programs4
Borrowing to 20%
8% miscellaneous taxes affairs2
cover deficit
27% 4% 18%
On or before the first Monday in February
30, 2024, federal income was $4.920 tril- countries and the maintenance of U.S.
of each year, the President is required by
lion and outlays were $6.751 trillion, embassies abroad.
law to submit to the Congress a budget leaving a deficit of $1.831 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
vide income support for the retired and space, energy, and general science pro-
inate, and add programs. After receipt of
disabled and medical care for the elderly. grams.
the President’s proposal, the Congress re-
views the proposal and makes changes. It 2. National defense, veterans, and 4. Social programs: About 14% of
first passes a budget resolution setting its
foreign affairs: About 13% of outlays total outlays were for Medicaid, Supple-
own targets for receipts, outlays, and sur-
were to equip, modernize, and pay our mental Nutrition Assistance Program (for-
plus or deficit. Next, individual spending
armed forces and to fund national defense merly food stamps), temporary assistance
and revenue bills that are consistent with
activities; about 5% were for veterans for needy families, supplemental security
the goals of the budget resolution are benefits and services; and about 1% were income, and related programs; and 6% for
enacted. for international activities, including mili- health research and public health pro-
In fiscal year 2024 (which began on tary and economic assistance to foreign grams, unemployment compensation, as-
October 1, 2023, and ended on September sisted housing, and social services.
Note. The percentages shown here exclude undistributed offsetting receipts, which were $147 billion in fiscal year 2024. 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.
122
Index to Instructions
Combat pay, nontaxable 43
A Education: L
Credits 61, 115
ABLE account 92, 112 Life insurance 93
Expenses 61, 115
Additional deductions 34 Line instructions for Forms 1040 and
Recapture of education credits 34 1040-SR 67
Additional Medicare Tax 113
Savings accounts 93, 112 Living abroad, U.S. citizens and resident
Additions to tax 111
Educator expenses 93 aliens 8, 23
Address change 12
Elderly persons: Long-term care insurance 94
Adjusted gross income 33
Credit for 116 Lump-sum distributions 30
Adoption 61
Standard deduction 35
Adoption credit 116
Electric vehicles 116 M
Adoption taxpayer identification number 20
Electronic filing (e-file) 62, 63, 66, 67
Aliens 8 Market discount on bonds 25
Enhanced deduction for seniors 110
Alimony paid 95 Married persons:
Estimated tax 39, 65, 82
Alimony received 89 Filing joint returns 13
Excess deferrals 24
Alternative minimum tax 112 Filing separate returns 14
Excess social security and tier 1 RRTA tax
Amended return 83 withheld 117 Living apart 15
Amount you owe 63-65 Extension of time to file 8, 117 Medical insurance premiums, credit for 116
Annuities 28-30 Medicare tax, additional 113
Applicable passenger vehicle 109 Mortgage interest credit 116
F
Archer MSAs 91, 112, 113 Moving expenses 93
Artists 93 Filing requirements 11 Multiple support agreement 21
Assistance (See Tax help) Filing status, which box to check 13-15
Attachments to the return 67 Foreign accounts and trusts 23 N
Awards 91 Foreign tax credit 115
Foreign-source income 23 Name change 12
Form W-2 25 Net Investment Income Tax 113
B
Net operating loss 91
Bankruptcy cases, chapter 11 23 No tax on:
G
Bequests 93 Car loan interest 109
Blindness 33, 35 Gambling 91 Overtime 106
Business income or loss 89 General business credit 116 Tips 101
Gifts 93 No tax on car loan interest 109
C Golden parachute payments 114 No tax on overtime
Canceled debt 91 No tax on tips 101
H (See also Qualified tips)
Capital gain distributions 31
Head of household 14 Nonresident aliens 8, 13
Capital gain or loss 31
Health insurance deduction, self-employed 94 Not qualified tips 102
Child and dependent care expenses, credit
for 115 Health insurance premiums, credit for 116
Child custody 20 Health savings accounts 91, 93, 112, 113 O
Child support 93 Household employment taxes 113 Offsets 61
Child tax credits 17, 61 How to comment on forms 120 Other gains or losses 89
Child’s requirement to file 9, 10 Other income 89, 91
Community property states 23 I Other taxes 113
Contributions to reduce debt held by the Overtime:
public 82 Identity Protection PIN 66
Identity theft 82 Not qualified 106
Corrective distributions 25 Qualified 106
Credits 61 Income 23-89
Income tax withholding (federal) 39, 82
Individual retirement arrangements (IRAs) P
D
Contributions to 95, 97 Parents, divorced or separated 20
Daycare center expenses 115 Credit for contributions to 115 Pay taxes electronically 63
Death of a taxpayer 12 Distributions from 26 Payments 39-117
Death of spouse 12 Nondeductible contributions to 26, 95-97 Penalty
Dependent care benefits 24 Individual taxpayer identification numbers 13 Early withdrawal of savings 95
Dependents 16, 17 Injured spouse 62 Estimated tax 65
Standard deduction 35 Innocent spouse relief 81 Others (including late filing and late
Direct deposit of refund 62, 63 Installment payments 64 payment) 86
Disability expenses 92 Interest income Penalty on early withdrawal of savings 95
Disclosure, Privacy Act, and Paperwork Tax-exempt 25 Pensions and annuities 28-30
Reduction Act Notice 120 Taxable 25 Premium tax credit 116
Dividends: Interest on taxes 86 Presidential election $3 check-off 13
Nondividend distributions 26 Investment income, tax on 113 Private delivery services 9
Ordinary dividends 26 Itemized deductions or standard deduction 35 Prizes 91
Qualified dividends 25, 38 ITINs for aliens 13 Public debt, gift to reduce the 82
Divorced parents 20 Publications (See Tax help)
Dual-status aliens 8, 13 J
Jury duty pay 91 Q
E
Qualified business income deduction 34
Earned income credit (EIC) 40
123
Qualified dividends 25, 38 Refunds, credits, or offsets of state and local
Qualified dividends and capital gain tax taxes 88 T
worksheet 38 Reservists, expenses of 93
Qualified overtime 106 Residency 13 Tax and credits 33-113
Determine amount 106 Resident aliens 8 Figured by the IRS 36, 43
Qualified passenger vehicle loan interest Residential energy efficient property credit 116 Other taxes:
deduction 109 Retirement plan deduction, self-employed 93 Alternative minimum tax 112
Applicable passenger vehicle 109 Retirement savings contributions credit 115 IRAs and other tax-favored accounts 112
Final assembly 109 Rollovers 26, 30 Lump-sum distributions 30
Qualified passenger vehicle loan interest 109 Roth IRAs 26, 95 Recapture 113
Qualified retirement plans, deduction for 93 Rounding off to whole dollars 23 Tax computation worksheet 80
Qualified tips 101, 102 Tax help 83
(See also Not qualified tips) Tax table 68-79
S
Cash tips 102 Tax Topics 118
Determine amount for: Saver’s credit 115 Taxpayer Advocate Service (TAS) 4
Employee 103 Self-employment tax: Third party designee 65
Non-employee 103 Deduction for part of 93 Tip income 112
GITCA 102 Seniors: Tuition program earnings 93, 112
Tips paid voluntarily 102 Enhanced deduction for 110
TRDA 102 Separated parents 20 U
Treasury Tipped Occupation Code Signing your return 65
Single person 13 Unemployment compensation 89
(TTOC) 102
Qualified tuition program earnings 93, 112 Social security and equivalent railroad
retirement benefits 31, 32 W
R Social security number 12, 22 Wages 23
Standard deduction or itemized deductions 35 What if you can’t pay? 64
Railroad retirement benefits: State and local taxes, taxable refunds, credits, What’s new 6
Treated as a pension 28 or offsets of 88 When and where should you file? 8
Treated as social security 31 Statutory employees 25 Who must file 9, 10
Records, how long to keep 82 Student loan interest deduction 99 Who should file 8
Refund 61-63 Expenses 98 Winnings, prizes, gambling, and lotteries (other
Refund information 87 Surviving spouse, qualifying 15 income) 91
Refund offset 61 Withholding, federal income tax 39, 82
Refundable 61
124
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 finished 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 financial
have the right to receive a written response regarding the IRS difficulty or if the IRS has not resolved their tax issues properly
Independent Office 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
125
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 1/4″ thick).
Also include your complete return address.
Only the U.S. Postal Service can deliver to P.O. boxes. You can't use a private delivery service to make tax payments
!
CAUTION
required to be sent to a P.O. box.
THEN use this address if you:
Are requesting a refund or Are enclosing a check or
are not enclosing a check or money order...
IF you live in... money order...
Alabama, Florida, Georgia, Louisiana, Mississippi, North Department of the Treasury Internal Revenue Service
Carolina, South Carolina, Tennessee, Texas 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 931000
Ohio, Oregon, South Dakota, Utah, Washington, Wyoming Ogden, UT 84201-0002 Louisville, KY 40293-1000
Department of the Treasury Internal Revenue Service
Arizona, Arkansas, New Mexico, 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, Pennsylvania, Rhode Island,
Vermont, Virginia, West Virginia, Wisconsin
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.
126
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