Mar 26, 2020 Cat. No. 24811V1040
Future Developments
2018 Tax Reform Changes
2018
TAX
YEAR
INSTRUCTIONS
• Form 1040 has been redesigned.
Forms 1040A and 1040EZ will no
longer be used.
• Most tax rates have been reduced.
• The child tax credit amount has
been increased up to $2,000.
• A new tax credit of up to $500 may
be available for each dependent
who doesn’t qualify for the child
tax credit.
• The deduction for state and local
taxes has been limited.
• The deduction for miscellaneous
expenses has been eliminated.
• The overall limit on itemized
deductions has been eliminated.
For details on these and other
changes see What’s New in these
instructions.
See IRS.gov and IRS.gov/Forms and for the latest information about developments related to Form 1040 and
its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.
FreeFile 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
Including the instructions for
Schedules 1 through 6
Department of the Treasury Internal Revenue Service www.irs.gov
Table of Contents
Contents Page Contents Page
What's New . . . . . . . . . . . . . . . . . . . . . . . . 6
Filing Requirements . . . . . . . . . . . . . . . . . . 9
Do You Have To File? . . . . . . . . . . . . . . 9
When and Where Should You File? . . . . . 9
Where To Report Certain Items
From 2018 Forms W-2, 1095,
1097, 1098, and 1099 . . . . . . . . . . . 13
Line Instructions for Form 1040 . . . . . . . . . 15
Filing Status . . . . . . . . . . . . . . . . . . . 15
Name and Address . . . . . . . . . . . . . . . 17
Social Security Number (SSN) . . . . . . . 17
Presidential Election Campaign Fund . . . 19
Dependents, Qualifying Child for
Child Tax Credit, and Credit for
Other Dependents . . . . . . . . . . . . . . 20
Sign Your Return . . . . . . . . . . . . . . . . 25
Income . . . . . . . . . . . . . . . . . . . . . . . 25
Total Income and Adjusted Gross
Income . . . . . . . . . . . . . . . . . . . . . 34
Tax and Credits . . . . . . . . . . . . . . . . . 34
Payments . . . . . . . . . . . . . . . . . . . . . 44
Refund . . . . . . . . . . . . . . . . . . . . . . . 64
Amount You Owe . . . . . . . . . . . . . . . . 66
Assemble Your Return . . . . . . . . . . . . 68
General Information . . . . . . . . . . . . . . . . . 82
Refund Information . . . . . . . . . . . . . . . . . . 87
2018 Instructions for Schedule 1 . . . . . . . . . 88
2018 Instructions for Schedule 2 . . . . . . . . 100
2018 Instructions for Schedule 3 . . . . . . . . 102
2018 Instructions for Schedule 4 . . . . . . . . 104
2018 Instructions for Schedule 5 . . . . . . . . 107
2018 Instructions for Schedule 6 . . . . . . . . 108
Tax Topics . . . . . . . . . . . . . . . . . . . . . . 109
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 111
Order Form for Forms and Publications . . . 113
Major Categories of Federal Income and
Outlays for Fiscal Year 2017 . . . . . . . 114
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 116
Form 1040 RedesignEveryone files the new Form 1040!
Use the base form... only the schedules
that are right for you!
Department
of the
Treasury
Internal
Revenue
Service
Have additional income, such as capital gains, unemployment
compensation, prize or award money, or gambling winnings.
Have any deductions to claim, such as student loan interest
deduction, self-employment tax, or educator expenses.
Can claim a refundable credit other than the earned income
credit, American opportunity credit, or additional child tax credit,
such as the net premium tax credit or health coverage tax credit.
Have other payments, such as an amount paid with a request for
an extension to file or excess social security tax withheld.
Owe AMT or need to make an excess advance premium tax
credit repayment.
Have a foreign address or a third party designee other than a
paid preparer.
Can claim a nonrefundable credit other than the child tax credit
or the credit for other dependents, such as the foreign tax credit,
education credits, or general business credit.
Owe other taxes, such as self-employment tax, household
employment taxes, additional tax on IRAs or other qualified
retirement plans and tax-favored accounts.
Schedule 1
Schedule 2
Schedule 3
Schedule 4
Schedule 5
Schedule 6
IF YOU... THEN USE...
For 2018, you will no longer use Form 1040A or Form 1040EZ as you may have in the past. Instead, you will
use the redesigned Form 1040, which now has six new numbered schedules in addition to the existing
schedules such as Schedule A.
Many people will only need to file Form 1040 and none of the new numbered schedules. 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 new 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, you generally won't notice much of a change and the software you use will generally
determine which schedules you need.
Form 1040 Redesign
Helpful Hints-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. Our job is to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.
What can the Taxpayer Advocate Service do for you?
We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our 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 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 repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How can you reach us?
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at
www.TaxpayerAdvocate.IRS.gov and in your local directory. You can also call us at 1-877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at
www.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 the Taxpayer Advocate Service 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 us at IRS.gov/SAMS.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain
level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on
audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about
taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For
more information, and to find a clinic near you, read the LITC page on IRS.gov/LITC or IRS Publication 4134, Low Income
Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676.
Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse
group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service
and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state,
the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).
Affordable Care Act—What You Need To Know
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible
individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance
company.
If you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium
tax credit were made to your insurance company to reduce your monthly premium payment, you must attach
Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.
The Marketplace is required to send Form 1095-A by January 31, 2019, 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 or Form 1040NR. (Don’t include Form 1095-A.)
Health Coverage Individual Responsibility Payment
Report Health Care Coverage or Exempt
Check the “Full-year health care coverage or
exempt” box on the front of Form 1040 to indicate
that you, your spouse (if filing jointly), and anyone
you can or do claim as a dependent had qualifying
health care coverage or a coverage exemption
that covered all of 2018 or a combination of
qualifying health care coverage and coverage
exemption(s) for every month of 2018.
Make a Shared Responsibility Payment
Make a shared responsibility payment if, for any
month in 2018, you, your spouse (if filing jointly), or
anyone you can or do claim as a dependent didn’t
have coverage and doesn’t qualify for a coverage
exemption. If you can claim any part-year
exemptions or exemptions for specific members of
your household, use Form 8965. This will reduce
the amount of your shared responsibility payment.
For more information, see the Form 8965
instructions or go to IRS.gov/SRP.
Health Coverage Reporting
• If you or someone in your family had health coverage in 2018, the provider of that coverage is required to send you
a Form 1095-A, 1095-B, or 1095-C (with Part III completed) that lists individuals in your family who were enrolled
in the coverage and shows their months of coverage. You may use this information to help complete Schedule 4,
line 61. You should receive Form 1095-A by early February 2019 and Form 1095-B or 1095-C by early March
2019, if applicable. You don’t need to wait to receive your Form 1095-B or 1095-C to file your return. You may rely
on other information about your coverage to complete Schedule 4, line 61. Don’t include Form 1095-A, Form
1095-B, or Form 1095-C with your tax return.
• If you or someone in your family was an employee in 2018, 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 2019. This information may
be relevant if you purchased health insurance coverage for 2018 through the Health Insurance Marketplace
and wish to claim the premium tax credit on Schedule 5, line 70. 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 2018, 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.
OR
A B
For 2018, you must:-5-
What's New For information about any additional changes to the 2018 tax law or any other devel-
opments affecting Form 1040 or its instructions, go to IRS.gov/Form1040.
Retroactive legislation. These instruc-
tions have been revised to reflect
changes made by the Taxpayer Certainty
and Disaster Tax Relief Act of 2019.
Form 1040 didn't require changes as a
result of this act but the 2018 Schedule 1
(Form 1040) has also been revised to re-
flect changes due to this act. Use these
instructions with the 2018 version of
Form 1040. Visit IRS.gov/FormsPubs
and IRS.gov/LatestForms to make sure
you have the latest version of forms, in-
structions, and publications. If you are
eligible for one or more tax benefits in
the Taxpayer Certainty and Disaster Tax
Relief Act of 2019 for tax year 2018,
you will need to file an amended return,
Form 1040-X, to claim them. See
IRS.gov/Form1040X for more informa-
tion about amending a tax return.
Extended tax provisions. These tax
benefits that had expired at the end of
2017 have been extended.
• Tuition and fees deduction.
• Deduction for mortgage insurance
premiums.
• Residential energy property credit.
• Nonbusiness energy property cred-
it.
• Alternative fuel vehicle refueling
credit.
• Indian employment credit.
Disaster tax relief. Disaster tax relief
was enacted for those impacted by cer-
tain federally declared disasters. The tax
benefits provided by this relief include
the following.
• Special disaster-related rules for
use of retirement funds.
• An increased standard deduction
based on your qualified disaster losses.
See the instructions for line 8 and the In-
structions for Schedule A for informa-
tion on qualifying for and figuring the
increased standard deduction.
• Election to use your 2017 earned
income to figure your 2018 earned in-
come credit. See the instructions for
line 17a for more information on this
election.
• Election to use your 2017 earned
income to figure your 2018 additional
child tax credit. See the instructions for
line 17b and the Instructions for Sched-
ule 8812 for more information on this
election.
Medicaid waiver payments. Changes
have been made to how Medicaid waiv-
er payments are treated for purposes of
the earned income credit. See the in-
structions for line 17a.
Form 1040 has been redesigned for
2018. The new design uses a “building
block” approach. Form 1040, which
many taxpayers can file by itself, is sup-
plemented with new Schedules 1
through 6. These additional schedules
will be used as needed to complete more
complex tax returns. The instructions for
the new schedules are at the end of the
Form 1040 instructions.
Forms 1040A and 1040EZ no longer
available. Forms 1040A and 1040EZ
aren’t available to file your 2018 taxes.
If you used one of these forms in the
past, you will now file Form 1040.
Some forms and publications that were
released in 2017 or early 2018 (for ex-
ample, Form W-2) may still have refer-
ences to Form 1040A or Form 1040EZ.
Please disregard these references.
Due date of return. File Form 1040 by
April 15, 2019. If you live in Maine or
Massachusetts, you have until April 17,
2019, because of the Patriots’ Day holi-
day in those states and the Emancipation
Day holiday in the District of Columbia.
Change in tax rates. For 2018, most
tax rates have been reduced. The 2018
tax rates are 10%, 12%, 22%, 24%,
32%, 35%, and 37%.
Standard deduction amount in-
creased. For 2018, the standard deduc-
tion amount has been increased for all
filers. The amounts are:
• Single or Married filing separate-
ly—$12,000.
• Married filing jointly or Qualify-
ing widow(er)—$24,000.
• Head of household—$18,000.
Personal exemption suspended. For
2018, you can’t claim a personal exemp-
tion deduction for yourself, your spouse,
or your dependents.
Increased child tax credit and addi-
tional child tax credit. For 2018, the
maximum child tax credit has increased
to $2,000 per qualifying child, of which
$1,400 can be claimed for the additional
child tax credit. In addition, the modi-
fied adjusted gross income threshold at
which the credit begins to phase out has
increased to $200,000 ($400,000 if mar-
ried filing jointly).
New credit for other dependents. If
you have a dependent, you may be able
to claim the credit for other dependents.
The credit is a nonrefundable credit of
up to $500 for each eligible dependent
who can't be claimed for the child tax
credit. The child tax credit and credit for
other dependents are both figured using
the Child Tax Credit and Credit for Oth-
er Dependents Worksheet and reported
on line 12a. See Who Qualifies as Your
Dependent for more information.
Social security number (SSN) re-
quired for child tax credit. Your child
must have an SSN valid for employment
issued before the due date of your 2018
return (including extensions) to be
claimed as a qualifying child for the
child tax credit or additional child tax
credit. If your child doesn’t qualify you
for the child tax credit but has a taxpayer
identification number issued on or be-
fore the due date of your 2018 return
(including extensions), you may be able
to claim the new credit for other depend-
ents for that child.
Qualified business income deduction.
Beginning in 2018, you may be able to
deduct up to 20% of your qualified busi-
ness income from your qualified trade or
business, plus 20% of your qualified
REIT dividends and qualified PTP in-
come. The deduction can be taken in ad-
dition to your standard deduction or
itemized deductions. For more informa-
tion, see the instructions for line 9 and
Pub. 535.
Changes to itemized deductions. For
2018, there have been changes to the
itemized deductions that can be claimed
on Schedule A. See the Schedule A in-
structions for more information on these
changes and a complete list of changes.
These changes include:
• Your overall itemized deductions
are no longer limited because your ad-
justed gross income is over a certain
limit.
• Your deduction of state and local
income, sales, and property taxes is limi-
ted to a combined, total deduction of
$10,000 ($5,000 if married filing sepa-
rately).
• You can no longer deduct job-rela-
ted expenses or other miscellaneous
itemized deductions that were subject to
the 2%-of-adjusted-gross-income floor.
Alternative minimum tax (AMT) ex-
emption amount increased. The AMT
exemption amount is increased to
$70,300 ($109,400 if married filing
jointly or qualifying widow(er); $54,700
if married filing separately). The income
levels at which the AMT exemption be-
gins to phase out have increased to
$500,000 ($1,000,000 if married filing
jointly or qualifying widow(er)).
Section 965 deferred foreign income.
If you own (directly or indirectly) cer-
tain foreign corporations, you may have
to include on your return certain defer-
red foreign income. You may pay the
entire amount of tax due with respect to
this deferred foreign income this year or
elect to make payment in eight install-
ments or, in the case of certain stock
owned through an S corporation, elect to
defer payment until the occurrence of a
triggering event. See the instructions for
Line 11a; Schedule 1, line 21; Schedule
5, line 74; Form 965; and Form 965-A
for more information.
Global intangible low-taxed income
(GILTI) under section 951A. If you
are a U.S. shareholder of a controlled
foreign corporation, you must include
your GILTI in your income. If you own
an interest in a domestic pass-through
entity that is a U.S. shareholder of a con-
trolled foreign corporation, you may
have a GILTI inclusion related to that
interest, even if you are not a U.S. share-
holder of the controlled foreign corpora-
tion. See IRS.gov/Form8992 and Form
8992 and its instructions for the latest
information regarding GILTI and do-
mestic pass-through entities.
Domestic production activities deduc-
tion. The domestic production activities
deduction has been repealed with limi-
ted exceptions. See the instructions for
Schedule 1, line 36, for more informa-
tion.
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• Flexible Payments—File early; pay by April 15, 2019 (for most people).
• Quick Receipt—Get an acknowledgment that your return was received and accepted.
• Go Green—Reduce the amount of paper used.
IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/Forms.
Free Software Options for Doing Your Taxes
• Greater Accuracy—Fewer errors mean faster processing.
Make your tax payments electronically—it’s easy.
You can make electronic payments online, by phone, or from a mobile device. Paying electronically is
safe and secure. The IRS uses the latest encryption technology and doesn’t store the bank account
number you use to submit your payment. When you use any of the IRS electronic payment options, it
puts you in control of paying your tax bill and gives you peace of mind. You determine the payment
date, and you will receive an immediate confirmation from the IRS. It’s easy, secure, and much quicker
than mailing in a check or money order. Go to IRS.gov/Payments to see all your electronic payment
options.
Do Your Taxes for Free
If your adjusted gross income was $66,000 or less in 2018, you can use free tax software to prepare and e-file your tax return.
Earned more? Use Free File Fillable Forms.
Free File. This public–private partnership, between the IRS and tax software providers, makes approximately a dozen brand
name commercial software products and e-file available for free. Seventy percent of the nation’s taxpayers are eligible.
Just visit IRS.gov/FreeFile for details. Free File combines all the benefits of e-file and easy-to-use software at no cost. Guided
questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free.
You can review each software provider’s criteria for free usage or use an online tool to find which free software products match
your situation. Some software providers offer state tax return preparation for free.
Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that also can be e-filed for free. Free File
Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File
Fillable Forms does basic math calculations. It supports only federal tax forms.
Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under
$55,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and
electronically file their own tax return with the assistance of an IRS-certified volunteer.
See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a
VITA/TCE site near you!
Free Tax Help Available Nationwide-8-
Filing
Requirements
These rules apply to all U.S. citizens, regardless of where they live, and resident ali-
ens.
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.
Do You Have To
File?
Use Chart A, B, or C to see if you must
file a return. U.S. citizens who lived in
or had income from a U.S. possession
should see Pub. 570. Residents of Puerto
Rico can use Tax Topic 901 to see if
they must file.
Even if you do not otherwise
have to file a return, you
should file one to get a refund
of any federal income tax withheld. You
also should file if you are eligible for
any of the following credits.
• Earned income credit.
• Additional child tax credit.
• American opportunity credit.
• Credit for federal tax on fuels.
• Premium tax credit.
• Health coverage tax credit.
See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but
received a Form 1099-B (or substitute
statement).
Requirement to reconcile advance
payments of the premium tax credit.
If you, your spouse with whom you are
filing a joint return, or a dependent was
enrolled in coverage through the Mar-
ketplace for 2018 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2018 re-
turn and attach Form 8962. You (or
whoever enrolled you) should have re-
ceived Form 1095-A from the Market-
place with information about your cov-
erage and any advance payments.
You must attach Form 8962 even if
someone else enrolled you, your spouse,
or your dependent. If you are a depend-
ent who is claimed on someone else's
2018 return, you do not have to attach
Form 8962.
Exception for certain children under
age 19 or full-time students. If certain
conditions apply, you can elect to in-TIP
clude on your return the income of a
child who was under age 19 at the end
of 2018 or was a full-time student under
age 24 at the end of 2018. To do so, use
Form 8814. If you make this election,
your child doesn't have to file a return.
For details, use Tax Topic 553 or see
Form 8814.
A child born on January 1, 1995, is
considered to be age 24 at the end of
2018. Do not use Form 8814 for such a
child.
Resident aliens. These rules also apply
if you were a resident alien. Also, you
may qualify for certain tax treaty bene-
fits. See Pub. 519 for details.
Nonresident aliens and dual-status ali-
ens. These rules also apply if you were
a nonresident alien or a dual-status alien
and both of the following apply.
• You were married to a U.S. citizen
or resident alien at the end of 2018.
• You elected to be taxed as a resi-
dent alien.
See Pub. 519 for details.
Specific rules apply to deter-
mine if you are a resident alien,
nonresident alien, or dual-sta-
tus alien. Most nonresident aliens and
dual-status aliens have different filing
requirements and may have to file Form
1040NR or Form 1040NR-EZ. Pub. 519
discusses these requirements and other
information to help aliens comply with
U.S. tax law.
When and Where
Should You File?
File Form 1040 by April 15, 2019. (If
you live in Maine or Massachusetts, you
have until April 17, 2019, because of the
Patriots’ Day holiday in Maine and Mas-
sachusetts and the Emancipation Day
holiday in the District of Columbia.) If
you file after this date, you may have toCAUTION
!
pay interest and penalties. See Interest
and Penalties, later.
If you were serving in, or in support
of, the U.S. Armed Forces in a designa-
ted combat zone or contingency opera-
tion, you may be able to file later. See
Pub. 3 for details.
If you e-file your return, there is no
need to mail it. However, if you choose
to mail it, filing instructions and ad-
dresses are at the end of these instruc-
tions.
What if You Can't File on
Time?
You can get an automatic 6-month ex-
tension if, no later than the date your re-
turn is due, you file Form 4868. For de-
tails, see Form 4868. Instead of filing
Form 4868, you can apply for an auto-
matic extension by making an electronic
payment by the due date of your return.
An automatic 6-month exten-
sion to file doesn't extend the
time to pay your tax. If you
don’t pay your tax by the original due
date of your return, you will owe interest
on the unpaid tax and may owe penal-
ties. See Form 4868.
If you are a U.S. citizen or resident
alien, you may qualify for an automatic
extension of time to file without filing
Form 4868. You qualify if, on the due
date of your return, you meet one of the
following conditions.
• You live outside the United States
and Puerto Rico and your main place of
business or post of duty is outside the
United States and Puerto Rico.
• You are in military or naval serv-
ice on duty outside the United States and
Puerto Rico.
This extension gives you an extra 2
months to file and pay the tax, but inter-
est will be charged from the original due
date of the return on any unpaid tax.
You must include a statement showing
that you meet the requirements. If youCAUTION
!
are still unable to file your return by the
end of the 2-month period, you can get
an additional 4 months if, no later than
June 17, 2019, you file Form 4868. This
4-month extension of time to file doesn't
extend the time to pay your tax. See
Form 4868.
Private Delivery Services
If you choose to mail your return, you
can use certain private delivery services
designated by the IRS to meet the "time-
ly mailing treated as timely filing/
paying" rule for tax returns and pay-
ments. These private delivery services
include only the following.
• FedEx First Overnight, FedEx Pri-
ority Overnight, FedEx Standard Over-
night, FedEx 2 Day, FedEx International
Next Flight Out, FedEx International
Priority, FedEx International First, and
FedEx International Economy.
• DHL Express 9:00, DHL Express
10:30, DHL Express 12:00, DHL Ex-
press Worldwide, DHL Express Enve-
lope, DHL Import Express 10:30, DHL
Import Express 12:00, and DHL Import
Express Worldwide.
• UPS Next Day Air Early A.M.,
UPS Next Day Air, UPS Next Day Air
Saver, UPS 2nd Day Air, UPS 2nd Day
Air A.M., UPS Worldwide Express
Plus, and UPS Worldwide Express.
To check for any updates to the list of
designated private delivery services, go
to IRS.gov/PDS. For the IRS mailing ad-
dress to use if you’re using a private de-
livery service, go to IRS.gov/
PDSStreetAddresses.
The private delivery service can tell
you how to get written proof of the mail-
ing date.
Chart A—For Most People
IF your filing status is . . .
AND at the end of 2018
you were* . . .
THEN file a return if your gross
income** was at least . . .
Single under 65
65 or older
$12,000
13,600
Married filing jointly***
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$24,000
25,300
26,600
Married filing separately any age $5
Head of household under 65
65 or older
$18,000
19,600
Qualifying widow(er) under 65
65 or older
$24,000
25,300
*If you were born on January 1, 1954, you are considered to be age 65 at the end of 2018. (If your spouse died in 2018 or
if you are preparing a return for someone who died in 2018, 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 2018 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 5a and 5b 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 2018 (or on the date your spouse died) and your gross income was at
least $5, you must file a return regardless of your age.
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 $1,050.
• Your earned income was over $12,000.
• Your gross income was more than the larger of—
• $1,050, or
• Your earned income (up to $11,650) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,650 ($4,250 if 65 or older and blind).
• Your earned income was over $13,600 ($15,200 if 65 or older and blind).
• Your gross income was more than the larger of—
• $2,650 ($4,250 if 65 or older and blind), or
• Your earned income (up to $11,650) plus $1,950 ($3,550 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 $1,050.
• Your earned income was over $12,000.
• 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—
• $1,050, or
• Your earned income (up to $11,650) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,350 ($3,650 if 65 or older and blind).
• Your earned income was over $13,300 ($14,600 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—
• $2,350 ($3,650 if 65 or older and blind), or
• Your earned income (up to $11,650) plus $1,650 ($2,950 if 65 or older and blind).
Chart C—Other Situations When You Must File
You must file a return if any of the seven conditions below apply for 2018.
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by
itself.
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. Write-in taxes, including 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. See the instructions for Schedule 4, line 62.
f. Recapture taxes. See the instructions for line 11a and Schedule 4, lines 60b and 62.
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. Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever
enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.
7. 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).
Where To Report Certain Items From 2018 Forms W-2, 1095, 1097, 1098, and
1099
File electronically. You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File
makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 16. If any state or local
income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5a, include the tax
withheld in your deduction on that line.
Form Item and Box in Which It Should Appear Where To Report
W-2 Wages, tips, other compensation (box 1) Form 1040, line 1
Allocated tips (box 8) See Wages, Salaries, Tips, etc.
Dependent care benefits (box 10) Form 2441, Part III
Adoption benefits (box 12, code T) Form 8839, line 20
Employer contributions to an
Archer MSA (box 12, code R)
Form 8853, line 1
Employer contributions to a health savings account (box 12,
code W)
Form 8889, line 9
Uncollected social security and Medicare or RRTA tax
(box 12, code A, B, M, or N)
See the instructions for Schedule 4, line 62
W-2G Reportable winnings (box 1) Schedule 1, line 21 (Schedule C or C-EZ for professional gamblers)
1095-A Advance payment of premium tax credit (line 33, column c) See Form 8962 and its instructions
1097-BTC Bond tax credit See Form 8912 and its instructions
1098 Mortgage interest (box 1) Schedule A, line 8a, but first see the instructions on Form 1098*
Refund of overpaid interest (box 4) Schedule 1, line 21, but first see the instructions on Form 1098*
Points (box 6) Schedule A, line 8a, but first see the instructions on Form 1098*
1098-C Contributions of motor vehicles, boats, and airplanes Schedule A, line 12
1098-E Student loan interest (box 1) See the instructions for Schedule 1, line 33*
1098-MA Homeowner mortgage payments (box 3) Schedule A, but first see the instructions on Form 1098-MA
1099-A Acquisition or abandonment of secured property See Pub. 4681
1099-B Sales price of stocks, bonds, etc. (box 1d), cost or other
basis (box 1e), and adjustments (boxes 1f and 1g)
Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949
Aggregate profit or (loss) on contracts (box 11) Form 6781, line 1
Bartering (box 13) See Pub. 525
1099-C Canceled debt (box 2) See Pub. 4681
1099-DIV Total ordinary dividends (box 1a) Form 1040, line 3b
Qualified dividends (box 1b) See the instructions for Form 1040, line 3a
Total capital gain distributions (box 2a) Schedule 1, line 13, or, if required, Schedule D, line 13
Unrecaptured section 1250 gain (box 2b) See the instructions for Schedule D, line 19
Section 1202 gain (box 2c) See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for
Schedule D
Collectibles (28%) gain (box 2d) See the instructions for Schedule D, line 18
Nondividend distributions (box 3) See the instructions for Form 1040, line 3b
Foreign tax paid (box 7) Schedule 3, line 48, or Schedule A, line 6; but first see the instructions for Schedule 3,
line 48
Exempt-interest dividends (box 10) Form 1040, line 2a
Specified private activity bond interest dividends (box 11) Form 6251, line 2g
1099-G Unemployment compensation (box 1) See the instructions for Schedule 1, line 19
State or local income tax refunds, credits, or offsets (box 2) See the instructions for Schedule 1, line 10, and if box 8 on Form 1099-G is checked, see the
box 8 instructions
RTAA payments (box 5) Schedule 1, line 21
Taxable grants (box 6) Schedule 1, line 21*
Agriculture payments (box 7) See the Instructions for Schedule F or Pub. 225*
Market gain (box 9) See the Instructions for Schedule F
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form
instead.
Form Item and Box in Which It Should Appear Where To Report
1099-INT Interest income (box 1) See the instructions on Form 1099-INT
Early withdrawal penalty (box 2) Schedule 1, line 30
Interest on U.S. savings bonds and
Treasury obligations (box 3)
See the instructions on Form 1099-INT and the instructions for Form 1040, line 2b
Foreign tax paid (box 6) Schedule 3, line 48, or Schedule A, line 6; but first see the instructions for Schedule 3,
line 48
Tax-exempt interest (box 8) Form 1040, line 2a
Specified private activity bond interest (box 9) Form 6251, line 2g
Market discount (box 10) Form 1040, line 2b
Bond premium (box 11), bond premium on Treasury
obligations (box 12), and bond premium on tax-exempt
bond (box 13)
See the instructions on Form 1099-INT and Pub. 550
1099-K Payment card and third party network
transactions
Schedule C, C-EZ, E, or F
1099-LTC Long-term care and accelerated death benefits See Pub. 525 and the Instructions for Form 8853
1099-MISC Rents (box 1) See the Instructions for Schedule E*
Royalties (box 2) See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see Pub. 544)*
Other income (box 3) Schedule 1, line 21*
Nonemployee compensation (box 7) Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on Form
1099-MISC
Excess golden parachute payments (box 13) See the instructions for Schedule 4, line 62
Other (boxes 5, 6, 8, 9, 10, 14, and 15b) See the instructions on Form 1099-MISC
1099-OID Original issue discount (box 1)
Other periodic interest (box 2) See the instructions on Form 1099-OID
Early withdrawal penalty (box 3) Schedule 1, line 30
Market discount (box 5) Form 1040, line 2b
Acquisition premium (box 6) See the instructions on Form 1099-OID and Pub. 550
Original issue discount on U.S. Treasury obligations (box 8) See the instructions on Form 1099-OID
Bond premium (box 10) See the instructions on Form 1099-OID and Pub. 550
Tax-exempt OID (box 11) Form 1040, line 2a, but first see the instructions on Form 1099-OID
1099-PATR Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)
Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form 1099-PATR
Credits and other deductions (boxes 7, 8, and 10) See the instructions on Form 1099-PATR
Patron's AMT adjustment (box 9) Form 6251, line 3
1099-Q Qualified education program payments See the instructions for Schedule 1, line 21
1099-QA Distributions from ABLE accounts See the instructions for Schedule 1, line 21, Form 5329, and Pub. 907
1099-R Distributions from IRAs** See the instructions for Form 1040, lines 4a and 4b
Distributions from pensions, annuities, etc. See the instructions for Form 1040, lines 4a and 4b
Capital gain (box 3) See the instructions on Form 1099-R
Disability income with code 3 in box 7 See the instructions for Form 1040, line 1
1099-S Gross proceeds from real estate transactions
(box 2)
Form 4797, Form 6252, Form 8824, or Form 8949
Buyer's part of real estate tax (box 6) See the instructions for Schedule A, line 5b*
1099-SA Distributions from health savings accounts (HSAs) Form 8889, line 14a
Distributions from MSAs*** Form 8853
SSA-1099 Social security benefits See the instructions for lines 5a and 5b
RRB-1099 Railroad retirement benefits See the instructions for lines 5a and 5b
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form
instead.
**This includes distributions from Roth, SEP, and SIMPLE IRAs.
***This includes distributions from Archer and Medicare Advantage MSAs.
Need more information or forms? Visit IRS.gov. -14-
Line
Instructions for
Form 1040
Also see the instructions for Schedule 1 through Schedule 6 that follow the
Form 1040 instructions.
Free File makes available free brand-name software and free e-file. Visit IRS.gov/
FreeFile for details and to see if you are eligible.
Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1
through December 31, 2018, write “Tax Year” and the beginning and ending months
of your fiscal year in the top margin of page 1 of Form 1040.
Write-in information. If you need to write a word, code and/or dollar amount on
Form 1040 to explain an item of income or deduction, but don't have enough space to
enter the word, code and/or dollar amount, you can put an asterisk next to the applica-
ble line number and put a footnote at the bottom of page 2 of Form 1040 indicating the
line number and the word, code and/or dollar amount you need to enter.
For example, if you received wages as a household employee and didn't receive a
W-2 because you were paid only $2,000, the instructions for line 1 state that you must
enter “HSH” and the amount of the wages next to line 7. You may instead put an aster-
isk next to line 7 and in the white space at the bottom of page 2 of Form 1040 enter
“*Line 7: HSH $2,000.”
Section references are to the Internal Revenue Code.CAUTION
!
Filing Status
Check only the filing status that applies
to you. The ones that will usually give
you the lowest tax are listed last.
• Married filing separately.
• Single.
• Head of household.
• Married filing jointly.
• Qualifying widow(er).
For information about marital status, see
Pub. 501.
More than one filing status can
apply to you. You can choose
the one that will give you the
lowest tax.
Single
You can check the “Single” box at the
top of Form 1040 if any of the following
was true on December 31, 2018.
• You were never married.
• You were legally separated accord-
ing to your state law under a decree of
divorce or separate maintenance. But if,
at the end of 2018, your divorce wasn't
final (an interlocutory decree), you are
considered married and can't check the
box.
• You were widowed before January
1, 2018, and didn't remarry before the
end of 2018. But if you have a child,
you may be able to use the qualifyingTIP
widow(er) filing status. See the instruc-
tions for Qualifying Widow(er), later.
Married Filing Jointly
You can check the “Married filing joint-
ly” box at the top of Form 1040 if any of
the following apply.
• You were married at the end of
2018, even if you didn't live with your
spouse at the end of 2018.
• Your spouse died in 2018 and you
didn't remarry in 2018.
• You were married at the end of
2018, and your spouse died in 2019 be-
fore filing a 2018 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one re-
turn. They can file a joint return even if
only one had income or if they didn't
live together all year. However, both
persons must sign the return. Once you
file a joint return, you can't choose to
file separate returns for that year after
the due date of the return.
Joint and several tax liability. If you
file a joint return, both you and your
spouse are generally responsible for the
tax and interest or penalties due on the
return. This means that if one spouse
doesn't pay the tax due, the other may
have to. Or, if one spouse doesn't report
the correct tax, both spouses may be re-
sponsible for any additional taxes as-
sessed by the IRS. You may want to file
separately if:
• You believe your spouse isn't re-
porting all of his or her income, or
• You don’t want to be responsible
for any taxes due if your spouse doesn't
have enough tax withheld or doesn't pay
enough estimated tax.
See the instructions for Married Filing
Separately. Also see Innocent Spouse
Relief under General Information, later.
Nonresident aliens and dual-status ali-
ens. Generally, a married couple can't
file a joint return if either spouse is a
nonresident alien at any time during the
year. However, if you were a nonresi-
dent alien or a dual-status alien and were
married to a U.S. citizen or resident ali-
en at the end of 2018, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details.
Married Filing Separately
Check the “Married filing separately”
box at the top of Form 1040 if you are
married and file a separate return. Enter
your spouse’s name in the entry space at
the far right of the filing status check-
boxes (next to “Qualifying widow(er)”).
Be sure to enter your spouse’s SSN or
ITIN in the space for spouse’s SSN on
Form 1040. If your spouse doesn’t have
and isn’t required to have an SSN or
ITIN, enter “NRA.”
-15- Need more information or forms? Visit IRS.gov.
If you are married and file a separate
return, you generally report only your
own income, deductions, and credits.
Generally, you are responsible only for
the tax on your own income. Different
rules apply to people in community
property states; see Pub. 555.
However, you usually will pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
separate return, you can't take the stu-
dent loan interest deduction, the tuition
and fees deduction, the education cred-
its, or the earned income credit. You al-
so can't take the standard deduction if
your spouse itemizes deductions.
You may be able to file as head
of household if you had a child
living with you and you lived
apart from your spouse during the last 6
months of 2018. See Married persons
who live apart.
Head of Household
You can check the “Head of household”
box at the top of Form 1040 if you are
unmarried and provide a home for cer-
tain other persons. You are considered
unmarried for this purpose if any of the
following applies.
• You were legally separated accord-
ing to your state law under a decree of
divorce or separate maintenance at the
end of 2018. But if, at the end of 2018,
your divorce wasn't final (an interlocuto-
ry decree), you are considered married.
• You are married but lived apart
from your spouse for the last 6 months
of 2018 and you meet the other rules un-
der Married persons who live apart.
• You are married to a nonresident
alien at any time during the year and you
don’t choose to treat him or her as a res-
ident alien.
Check the “Head of household” box on-
ly if you are unmarried (or considered
unmarried) and either Test 1 or Test 2
applies.
Test 1. You paid over half the cost of
keeping up a home that was the main
home for all of 2018 of your parent
whom you can claim as a dependent, ex-
cept under a multiple support agreement
(see Who Qualifies as Your Dependent,
later). Your parent didn't have to live
with you.TIP
Test 2. You paid over half the cost of
keeping up a home in which you lived
and in which one of the following also
lived for more than half of the year (if
half or less, see Exception to time lived
with you).
1. Any person whom you can claim
as a dependent. But don’t include:
a. Your child whom you claim as
your dependent because of the rule for
Children of divorced or separated pa-
rents under Who Qualifies as Your De-
pendent, later,
b. Any person who is your depend-
ent only because he or she lived with
you for all of 2018, or
c. Any person you claimed as a de-
pendent under a multiple support agree-
ment. See Who Qualifies as Your De-
pendent, later.
2. Your unmarried qualifying child
who isn't your dependent.
3. Your married qualifying child
who isn't your dependent only because
you can be claimed as a dependent on
someone else's 2018 return.
4. Your qualifying child who, even
though you are the custodial parent, isn't
your dependent because of the rule for
Children of divorced or separated pa-
rents under Who Qualifies as Your De-
pendent, later.
If the child isn't claimed as your de-
pendent, enter the child's name in the en-
try space at the far right of the filing sta-
tus checkboxes (next to “Qualifying
Widow(er)”). If you don’t enter the
name, it will take us longer to process
your return.
Qualifying child. To find out if some-
one is your qualifying child, see Step 1
under Who Qualifies as Your Depend-
ent, later.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are
those you list by name and SSN
in the Dependents section on
Form 1040.
Exception to time lived with you.
Temporary absences by you or the other
person for special circumstances, such
as school, vacation, business, medicalTIP
care, military service, or detention in a
juvenile facility, count as time lived in
the home. Also see Kidnapped child, lat-
er, under Who Qualifies as Your De-
pendent, if applicable.
If the person for whom you kept up a
home was born or died in 2018, you still
may be able to file as head of household.
If the person is your qualifying child, the
child must have lived with you for more
than half the part of the year he or she
was alive. If the person is anyone else,
see Pub. 501.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
Married persons who live apart. Even
if you weren’t divorced or legally sepa-
rated at the end of 2018, you are consid-
ered unmarried if all of the following
apply.
• You lived apart from your spouse
for the last 6 months of 2018. Tempora-
ry absences for special circumstances,
such as for business, medical care,
school, or military service, count as time
lived in the home.
• You file a separate return from
your spouse.
• You paid over half the cost of
keeping up your home for 2018.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2018 (if half or less,
see Exception to time lived with you,
earlier).
• You can claim this child as your
dependent or could claim the child ex-
cept that the child's other parent can
claim him or her under the rule for Chil-
dren of divorced or separated parents
under Who Qualifies as Your Depend-
ent, later.
Adopted child. An adopted child is
always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment, de-
cree, or other order of any court of com-
petent jurisdiction.
Qualifying Widow(er)
You can check the “Qualifying wid-
ow(er)” box at the top of Form 1040 and
Need more information or forms? Visit IRS.gov. -16-
use joint return tax rates for 2018 if all
of the following apply.
1. Your spouse died in 2016 or 2017
and you didn't remarry before the end of
2018.
2. You have a child or stepchild (not
a foster child) whom you can claim as a
dependent or could claim as a dependent
except that, for 2018:
a. The child had gross income of
$4,150 or more,
b. The child filed a joint return, or
c. You could be claimed as a de-
pendent on someone else’s return.
If the child isn’t claimed as your de-
pendent, enter the child’s name in the
entry space at the far right of the filing
status checkboxes (next to “Qualifying
widow(er)”). If you don’t enter the
name, it will take us longer to process
your return.
3. This child lived in your home for
all of 2018. If the child didn't live with
you for the required time, see Exception
to time lived with you, later.
4. You paid over half the cost of
keeping up your home.
5. You could have filed a joint re-
turn with your spouse the year he or she
died, even if you didn't actually do so.
If your spouse died in 2018, you can't
file as qualifying widow(er). Instead, see
the instructions for Married Filing
Jointly, earlier.
Adopted child. An adopted child is al-
ways treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are
those you list by name and SSN
in the Dependents section on
Form 1040.
Exception to time lived with you.
Temporary absences by you or the child
for special circumstances, such as
school, vacation, business, medical care,
military service, or detention in a juve-
nile facility, count as time lived in the
home. Also see Kidnapped child, later,
under Who Qualifies as Your Depend-
ent, if applicable.TIP
A child is considered to have lived
with you for all of 2018 if the child was
born or died in 2018 and your home was
the child's home for the entire time he or
she was alive.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
Name and Address
Print or type the information in the
spaces provided. If you are married fil-
ing a separate return, enter your spouse's
name in the entry space on the far right
of the filing status checkboxes (next to
“Qualifying widow(er)”) instead of be-
low your name.
If you filed a joint return for
2017 and you are filing a joint
return for 2018 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2017
return.
Name Change
If you changed your name because of
marriage, divorce, etc., be sure to report
the change to the Social Security Ad-
ministration (SSA) before filing your re-
turn. This prevents delays in processing
your return and issuing refunds. It also
safeguards your future social security
benefits.
Address Change
If you plan to move after filing your re-
turn, use Form 8822 to notify the IRS of
your new address.
P.O. Box
Enter your box number only if your post
office doesn't deliver mail to your home.
Foreign Address
If you have a foreign address, see the
“Foreign Address” section in the Sched-
ule 6 instructions.
Death of a Taxpayer
See Death of a Taxpayer under General
Information, later.TIP
Social Security
Number (SSN)
An incorrect or missing SSN can in-
crease your tax, reduce your refund, or
delay your refund. To apply for an SSN,
fill in Form SS-5 and return it, along
with the appropriate evidence docu-
ments, to the Social Security Adminis-
tration (SSA). You can get Form SS-5
online at SSA.gov, from your local SSA
office, or by calling the SSA at
1-800-772-1213. It usually takes about 2
weeks to get an SSN once the SSA has
all the evidence and information it
needs.
Check that both the name and SSN
on your Forms 1040, W-2, and 1099
agree with your social security card. If
they don’t, certain deductions and cred-
its on your Form 1040 may be reduced
or disallowed and you may not receive
credit for your social security earnings.
If your Form W-2 shows an incorrect
SSN or name, notify your employer or
the form-issuing agent as soon as possi-
ble to make sure your earnings are credi-
ted to your social security record. If the
name or SSN on your social security
card is incorrect, call the SSA.
IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens
If you are a nonresident or resident alien
and you don’t have and aren’t eligible to
get an SSN, you must apply for an ITIN.
It takes about 7 weeks to get an ITIN.
If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Some ITINs must be renewed. If you
haven't used your ITIN on a federal tax
return at least once in the last 3 years, or
if your ITIN has the middle digits 73,
74, 75, 76, 77, 81, or 82
(9NN-73-NNNN), it expired at the end
of 2018 and must be renewed if you
need to file a federal tax return in 2019.
You don't need to renew your ITIN if
you don't need to file a federal tax re-
turn. You can find more information at
IRS.gov/ITIN.
-17- Need more information or forms? Visit IRS.gov.
ITINs with middle digits 70, 71,
72, 78, 79, or 80 that expired in
2016 or 2017 must also be re-
newed if you need to file a tax return in
2019 and haven’t already renewed the
ITIN.
An ITIN is for tax use only. It doesn't
entitle you to social security benefits or
change your employment or immigra-
tion status under U.S. law.
For more information on ITINs, in-
cluding application, expiration, and re-
newal, see Form W-7 and its instruc-
tions.
If you receive an SSN after previous-
ly using an ITIN, stop using your ITIN.
Use your SSN instead. Visit a local IRS
office or write a letter to the IRS ex-
plaining that you now have an SSN and
want all your tax records combined un-
der your SSN. Details about what to in-
clude with the letter and where to mail it
are at IRS.gov/ITIN.
Nonresident Alien Spouse
If your spouse is a nonresident alien, he
or she must have either an SSN or an
ITIN if:
• You file a joint return, or
• Your spouse is filing a separate re-
turn.
Full-year Health Care
Coverage or Exempt
For 2018, you must either:
• Have qualifying health care cover-
age or a coverage exemption for your-
self, your spouse (if filing jointly), and
anyone you can or do claim as a depend-
ent (you are treated as having coverage
for any month in which you have cover-
age for at least 1 day of the month) that
covered all of 2018 or a combination of
qualifying health care coverage and cov-
erage exemption(s) for every month of
2018, or
• Make a shared responsibility pay-
ment with your return and report it on
Schedule 4, line 61. If you can claim any
part-year exemptions or exemptions for
specific members of your household, use
Form 8965. This will reduce the amount
of your shared responsibility payment.TIP
The dependents you claim are
those you list by name and SSN
in the Dependents section on
Form 1040.
Check the box if you had qualifying
health care coverage (called minimum
essential coverage) or a coverage ex-
emption that covered all of 2018 or a
combination of qualifying health care
coverage and coverage exemption(s) for
yourself, your spouse (if filing jointly),
and anyone you can or do claim as a de-
pendent.
You can check the box even if:
• A dependent child who was born
or adopted during the year wasn’t cov-
ered by your insurance or exempt during
the month of or months before birth or
adoption (but the child must have had
minimum essential coverage or a cover-
age exemption every month of 2018 fol-
lowing the birth or adoption), or
• A spouse or dependent who died
during the year wasn’t covered by your
insurance or exempt during the month of
death and months after death (but he or
she must have had minimum essential
coverage or a coverage exemption every
month of 2018 before death).
If you can check the box, you don't
have to file Form 8965 to claim any cov-
erage exemptions, including the cover-
age exemption for household income be-
low the filing threshold in Part II of
Form 8965.
If you can be claimed as a dependent
on someone else's return, you don't need
to check the box, claim a coverage ex-
emption, or report a payment.
If you can’t check the box, you gen-
erally must report a shared responsibility
payment on Schedule 4, line 61, for each
month that you, your spouse (if filing
jointly), or someone else you can or do
claim as a dependent didn’t have quali-
fying health care coverage or a coverage
exemption.
See the instructions for Schedule 4,
line 61, for information about the indi-
vidual shared responsibility payment.
Also see the Instructions for Form 8965.TIP
Your Standard
Deduction and
Spouse’s Standard
Deduction
Single and Married Filing
Jointly
If you were born before January 2, 1954,
blind at the end of 2018, or can be
claimed as a dependent on someone
else’s return, check the appropriate
box(es) on the line labeled “Your stand-
ard deduction” under your name. If you
were married and filing a joint return
and your spouse was born before Janu-
ary 2, 1954, or was blind at the end of
2018, check the appropriate box(es) on
the line labeled “Your spouse standard
deduction” under your spouse’s name.
If you were a dual-status alien, check
the “Spouse itemizes on a separate re-
turn or you were a dual-status alien” box
on the line labeled “Spouse standard de-
duction.” If you were a dual-status alien
and you file a joint return with your
spouse who was a U.S. citizen or resi-
dent alien at the end of 2018 and you
and your spouse agree to be taxed on
your combined worldwide income, don’t
check the box.
Don’t check any boxes for your
spouse if your filing status is head of
household.
Death of spouse in 2018. If your
spouse was born before January 2, 1954,
but died in 2018 before reaching age 65,
don’t check the box that says “Spouse
was born before January 2, 1954.”
A person is considered to reach age
65 on the day before his or her 65th
birthday.
Example. Your spouse was born on
February 14, 1953, and died on February
13, 2018. Your spouse is considered age
65 at the time of death. Check the appro-
priate box for your spouse on the line la-
beled “Spouse standard deduction.”
However, if your spouse died on Febru-
ary 12, 2018, your spouse isn't consid-
ered age 65. Don’t check the box.
Death of taxpayer in 2018. If you are
preparing a return for someone who died
Need more information or forms? Visit IRS.gov. -18-
in 2018, see Pub. 501 before completing
the standard deduction information.
Blindness
If you weren’t totally blind as of De-
cember 31, 2018, you must get a state-
ment certified by your eye doctor (oph-
thalmologist or optometrist) that:
• You can't see better than 20/200 in
your better eye with glasses or contact
lenses, or
• Your field of vision is 20 degrees
or less.
If your eye condition isn't likely to
improve beyond the conditions listed
above, you can get a statement certified
by your eye doctor (ophthalmologist or
optometrist) to this effect instead.
You must keep the statement for your
records.
Married Filing Separately
If your filing status is married filing sep-
arately and your spouse itemizes deduc-
tions on his or her return, check the
“Spouse itemizes on a separate return or
you were a dual-status alien” box on the
line labeled “Spouse standard deduc-
tion.”
If your filing status is married filing
separately and your spouse was born be-
fore January 2, 1954, or was blind at the
end of 2018, you can check the appro-
priate box(es) on the line labeled
"Spouse standard deduction" if your
spouse had no income, isn't filing a re-
turn, and can't be claimed as a dependent
on another person's return.
Presidential Election
Campaign Fund
This fund helps pay for Presidential
election campaigns. The fund reduces
candidates' dependence on large contri-
butions from individuals and groups and
places candidates on an equal financial
footing in the general election. The fund
also helps pay for pediatric medical re-
search. If you want $3 to go to this fund,
check the box. If you are filing a joint
return, your spouse also can have $3 go
to the fund. If you check a box, your tax
or refund won't change.
-19- Need more information or forms? Visit IRS.gov.
Who Qualifies as Your
Dependent
Dependents, Qualifying Child for Child Tax
Credit, and Credit for Other Dependents
Follow the steps below to find out if a person qualifies as your
dependent, and to find out if your dependent qualifies you to
take the child tax credit or the credit for other dependents. If
you have more than four dependents, check the box on the right
side of page 1 of Form 1040 (just above the Dependents sec-
tion) and include a statement showing the information required
in columns (1) through (4).
The dependents you claim are those you list by name
and SSN in the Dependents section on Form 1040.
Before you begin. See the definition of Social security num-
ber, later. If you want to claim the child tax credit or the credit
for other dependents, you (and your spouse if filing jointly)
must have an SSN or ITIN issued on or before the due date of
your 2018 return (including extensions). If an ITIN is applied
for on or before the due date of a 2018 return (including exten-
sions) and the IRS issues an ITIN as result of the application,
the IRS will consider the ITIN as issued on or before the due
date of the return.TIP
Do You Have a Qualifying
Child?
A qualifying child is a child who is your...
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)AND
was ...
Under age 19 at the end of 2018 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2018, a student (defined later), and younger than you
(or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)AND
Who didn't provide over half of his or her own support for 2018 (see Pub. 501)AND
Who isn't filing a joint return for 2018
or is filing a joint return for 2018 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 2018. If the child didn't live with you
for the required time, see Exception to time lived with you, later.CAUTION
!
If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing jointly) for 2018, see
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.
Is Your Qualifying Child Your
Dependent?
1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for
Step 1
Step 2
Need more information or forms? Visit IRS.gov. -20-
the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test, later.)
Yes. Continue No.STOP
You can't claim this child
as a dependent.
2. Was the child married?
Yes. See Married
person, later. No. Continue
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2018 tax return? See Steps 1,
2, and 4.
Yes.STOP
You can't claim any
dependents. Complete
the rest of Form 1040
and any applicable
schedules.
No. You can claim this
child as a dependent.
Complete columns (1)
through (3) of the
Dependents section for
this child. Then, go to
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 ATIN issued on or
before the due date of your return (including extensions)?
(Answer “Yes” if you are applying for an ITIN or ATIN for
the child on or before the due date of your return (including
extensions).)
Yes. Continue No.STOP
You can’t claim the child
tax credit or the credit for
other dependents for this
child.
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
Yes. Continue No.STOP
You can’t claim the child
tax credit or the credit for
other dependents for this
child.
3. Was the child under age 17 at the end of 2018?
Yes. Continue No. You can claim the
credit for other
dependents for this child.
Check the “credit for
other dependents” box in
column (4) of the
Dependents section for
this person.
Step 3
4. Did this child have an SSN valid for employment issued
before the due date of your 2018 return (including
extensions)? (See Social Security Number, later.)
Yes. You can claim the
child tax credit for this
person. Check the
“child tax credit” box in
column (4) of the
Dependents section for
this person.
No.STOP
You can claim the credit
for other dependents for
this child. Check the
“credit for other
dependents” box in
column (4) of the
Dependents section for
this person.
Is Your Qualifying Relative
Your Dependent?
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for
example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter of any of them (for
example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your
grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a
member of your household if your relationship didn't violate local law. If the
person didn't live with you for the required time, see Exception to time lived with
you, later.AND
Who wasn't a qualifying child (see Step 1) of any taxpayer for 2018. For this
purpose, a person isn't a taxpayer if he or she isn't required to file a U.S. income
tax return and either doesn't file such a return or files only to get a refund of
withheld income tax or estimated tax paid. See Pub. 501 for details and examples.AND
Who had gross income of less than $4,150 in 2018. If the person was permanently
and totally disabled, see Exception to gross income test, later.AND
For whom you provided over half of his or her support in 2018. But see Children
of divorced or separated parents, Multiple support agreements, and Kidnapped
child, later.
Step 4
-21- Need more information or forms? Visit IRS.gov.
1. Does any person meet the conditions to be your qualifying
relative?
Yes. Continue No.STOP
2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? (See
Pub. 519 for the definition of a U.S. national or U.S.
resident alien. If your qualifying relative was adopted, see
Exception to citizen test, later.)
Yes. Continue No.STOP
You can't claim this
person as a dependent.
3. Was your qualifying relative married?
Yes. See Married
person, later. No. Continue
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2018 tax return? See Steps 1,
2, and 4.
Yes.STOP
You can't claim any
dependents. Complete
the rest of Form 1040
and any applicable
schedules.
No. You can claim this
person as a dependent.
Complete columns (1)
through (3) of the
Dependents section.
Then go to Step 5.
Does Your Qualifying Relative
Qualify You for the Credit for
Other Dependents?
1. Did your qualifying relative have an SSN, ITIN, or adoption
taxpayer identification number (ATIN) issued on or before
the due date of your 2018 return (including extensions)?
(Answer “Yes” if you are applying for an ITIN or ATIN for
the qualifying relative on or before the return due date
(including extensions).)
Yes. Continue No.STOP
You can’t claim the
credit for other
dependents for this
qualifying relative.
2. Was your qualifying relative a U.S. citizen, U.S. national, or
U.S. resident alien? (See Pub. 519 for the definition of a
U.S. national or a U.S. resident alien. If your qualifying
relative was adopted, see Exception to citizenship test,
later.)
Yes. You can claim
the credit for other
dependents for this
dependent. Check the
“credit for other
dependents” box in
column (4) of the
Dependents section for
this person.
No.STOP
You can’t claim the
credit for other
dependents for this
qualifying relative.
Step 5
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
and you don’t know his or her SSN, you must get an ATIN for
the dependent from the IRS. See Form W-7A for details. If the
dependent isn't a U.S. citizen or resident alien, apply for an
ITIN instead, using Form W-7.
Children of divorced or separated parents. A child will be
treated as the qualifying child or qualifying relative of his or her
noncustodial parent (defined later) if all of the following condi-
tions apply.
1. The parents are divorced, legally separated, separated un-
der a written separation agreement, or lived apart at all times
during the last 6 months of 2018 (whether or not they are or
were married).
2. The child received over half of his or her support for
2018 from the parents (and the rules on Multiple support agree-
ments, later, don’t apply). Support of a child received from a pa-
rent's spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for
more than half of 2018.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially
similar statement that he or she won't claim the child as a de-
pendent for 2018, and the noncustodial parent includes a copy
of the form or statement with his or her return. If the divorce de-
cree or separation agreement went into effect after 1984 and be-
fore 2009, the noncustodial parent may be able to include cer-
tain pages from the decree or agreement instead of Form 8332.
See Post-1984 and pre-2009 decree or agreement and
Post-2008 decree or agreement.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides that
the noncustodial parent can claim the child as a dependent, and
the noncustodial parent provides at least $600 for support of the
child during 2018.
If conditions (1) through (4) apply, only the noncustodial pa-
rent can claim the child for purposes of the child tax credits and
credit for other dependents (lines 12a and 17b). However, this
doesn't allow the noncustodial parent to claim head of house-
hold filing status, the credit for child and dependent care expen-
ses, the exclusion for dependent care benefits, the earned in-
come credit, or the health coverage tax credit. The custodial pa-
rent or another taxpayer, if eligible, can claim the child for the
earned income credit and these other benefits. See Pub. 501 for
details.
Custodial and noncustodial parents. The custodial parent is
the parent with whom the child lived for the greater number of
nights in 2018. The noncustodial parent is the other parent. If
the child was with each parent for an equal number of nights,
Need more information or forms? Visit IRS.gov. -22-
the custodial parent is the parent with the higher adjusted gross
income. See Pub. 501 for an exception for a parent who works
at night, rules for a child who is emancipated under state law,
and other details.
Post-1984 and pre-2009 decree or agreement. The decree
or agreement must state all three of the following.
1. The noncustodial parent can claim the child as a depend-
ent without regard to any condition, such as payment of support.
2. The other parent won't claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must include all of the following pa-
ges from the decree or agreement.
• Cover page (include the other parent's SSN on that page).
• The pages that include all the information identified in (1)
through (3) above.
• Signature page with the other parent's signature and date
of agreement.
You must include the required information even if you
filed it with your return in an earlier year.
Post-2008 decree or agreement. If the divorce decree or
separation agreement went into effect after 2008, the noncusto-
dial parent can't include pages from the decree or agreement in-
stead of Form 8332. The custodial parent must sign either Form
8332 or a substantially similar statement the only purpose of
which is to release the custodial parent's claim to certain tax
benefits for a child, and the noncustodial parent must include a
copy with his or her return. The form or statement must release
the custodial parent's claim to the child without any conditions.
For example, the release must not depend on the noncustodial
parent paying support.
Release of certain tax benefits revoked. A custodial parent
who has revoked his or her previous release of a claim to certain
tax benefits for a child must include a copy of the revocation
with his or her return. For details, see Form 8332.
Exception to citizen test. If you are a U.S. citizen or U.S. na-
tional and your adopted child lived with you all year as a mem-
ber of your household, that child meets the requirement to be a
U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4,
question 2; and Step 5, question 2.
Exception to gross income test. If your relative (including a
person who lived with you all year as a member of your house-
hold) is permanently and totally disabled (defined later), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you
or the other person for special circumstances, such as school,
vacation, business, medical care, military service, or detention
in a juvenile facility, count as time the person lived with you.
Also see Children of divorced or separated parents, earlier, or
Kidnapped child, later.
If the person meets all other requirements to be your qualify-
ing child but was born or died in 2018, the person is considered
to have lived with you for more than half of 2018 if your homeCAUTION
!
was this person's home for more than half the time he or she
was alive in 2018.
Any other person is considered to have lived with you for all
of 2018 if the person was born or died in 2018 and your home
was this person's home for the entire time he or she was alive in
2018.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforce-
ment authorities to have been kidnapped by someone who isn't a
family member, you may be able to take the child into account
in determining your eligibility for head of household or qualify-
ing widow(er) filing status, the child tax credit, the credit for
other dependents, and the earned income credit (EIC). For de-
tails, see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married and files a joint re-
turn, you can't claim that person as your dependent. However, if
the person is married but doesn't file a joint return or files a
joint return only to claim a refund of withheld income tax or es-
timated tax paid, you may be able to claim him or her as a de-
pendent. (See Pub. 501 for details and examples.) In that case,
go to Step 2, question 3 (for a qualifying child) or Step 4, ques-
tion 4 (for a qualifying relative).
Multiple support agreements. If no one person contributed
over half of the support of your relative (or a person who lived
with you all year as a member of your household) but you and
another person(s) provided more than half of your relative's
support, special rules may apply that would treat you as having
provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2018, the person can't en-
gage in any substantial gainful activity because of a physical or
mental condition and a doctor has determined that this condition
has lasted or can be expected to last continuously for at least a
year or can be expected to lead to death.
Public assistance payments. If you received payments under
the Temporary Assistance for Needy Families (TANF) program
or other public assistance program and you used the money to
support another person, see Pub. 501.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents, described earlier,
applies.
1. Child tax credit and credit for other dependents (line 12a)
and additional child tax credit (line 17b).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 49).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 17a).
-23- Need more information or forms? Visit IRS.gov.
No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
• If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
• If the parents don’t file a joint return together but both pa-
rents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2018. If the child lived
with each parent for the same amount of time, the IRS will treat
the child as the qualifying child of the parent who had the high-
er adjusted gross income (AGI) for 2018.
• If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2018.
• If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualify-
ing child of the person who had the highest AGI for 2018, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a quali-
fying child for both you and your mother. Your daughter doesn't
meet the conditions to be a qualifying child of any other person,
including her other parent. Under the rules just described, you
can claim your daughter as a qualifying child for all of the five
tax benefits just listed for which you otherwise qualify. Your
mother can't claim any of those five tax benefits based on your
daughter. However, if your mother's AGI is higher than yours
and you do not claim your daughter as a qualifying child, your
daughter is the qualifying child of your mother.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to
Step 2. Otherwise, stop; you can't claim any benefits based on
this child.
Social security number. You must enter each dependent's so-
cial security number (SSN). Be sure the name and SSN entered
agree with the dependent's social security card. Otherwise, at
the time we process your return, we may reduce or disallow any
tax benefits (such as the child tax credit) based on that depend-
ent. If the name or SSN on the dependent's social security card
isn't correct or you need to get an SSN for your dependent, con-
tact the Social Security Administration. See Social Security
Number (SSN), earlier. If your dependent won't have a number
by the date your return is due, see What if You Can't File on
Time? earlier.
For the child tax credit, your child must have the required
SSN. The required SSN is one that is valid for employment and
that is issued by the Social Security Administration before the
due date of your 2018 return (including extensions). If your
child was a U.S. citizen when the child received the SSN, the
SSN is valid for employment. If “Not Valid for Employment” is
printed on your child’s social security card and your child’s im-
migration status has changed so that your child is now a U.S.
citizen or permanent resident, ask the SSA for a new social se-
curity card without the legend. However, if “Valid for Work
Only With DHS Authorization” is printed on your child’s social
security card, your child has the required SSN only as long as
the DHS authorization is valid.
If your dependent child was born and died in 2018 and you
do not have an SSN for the child, enter “Died” in column (2) of
the Dependents section and include a copy of the child's birth
certificate, death certificate, or hospital records. The document
must show the child was born alive.
If you, or your spouse if filing jointly, didn't have an SSN (or
ITIN) issued on or before the due date of your 2018 return (in-
cluding extensions), you can't claim the child tax credit or the
credit for other dependents on your original or an amended
2018 return.
If you apply for an ITIN on or before the due date of your
2018 return (including extensions) and the IRS issues you an
ITIN as a result of the application, the IRS will consider your
ITIN as issued on or before the due date of your return.
Student. A student is a child who during any part of 5 calendar
months of 2018 was enrolled as a full-time student at a school,
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school of-
fering courses only through the Internet.
Need more information or forms? Visit IRS.gov. -24-
Sign Your Return
Form 1040 isn't considered a valid re-
turn unless you sign it. If you are filing a
joint return, your spouse also must sign.
If your spouse can't sign the return, see
Pub. 501. Be sure to date your return
and enter your occupation(s). If you
have someone prepare your return, you
are still responsible for the correctness
of the return. If your return is signed by
a representative for you, you must have
a power of attorney attached that specifi-
cally authorizes the representative to
sign your return. To do this, you can use
Form 2848. If you are filing a joint re-
turn as a surviving spouse, see Death of
a Taxpayer, later.
Court-Appointed
Conservator, Guardian, or
Other Fiduciary
If you are a court-appointed conservator,
guardian, or other fiduciary for a men-
tally or physically incompetent individu-
al who has to file Form 1040, sign your
name for the individual and file Form
56.
Child's Return
If your child can't sign his or her return,
either parent can sign the child's name in
the space provided. Then, enter “By
(your signature), parent for minor
child.”
Electronic Return
Signatures
To file your return electronically, you
must sign the return electronically using
a personal identification number (PIN).
If you are filing online using software,
you must use a Self-Select PIN. If you
are filing electronically using a tax prac-
titioner, you can use a Self-Select PIN or
a Practitioner PIN.
Self-Select PIN. The Self-Select PIN
method allows you to create your own
PIN. If you are married filing jointly,
you and your spouse will each need to
create a PIN and enter these PINs as
your electronic signatures.
A PIN is any combination of five dig-
its you choose except five zeros. If you
use a PIN, there is nothing to sign and
nothing to mail—not even your Forms
W-2.
To verify your identity, you will be
prompted to enter your date of birth and
your adjusted gross income (AGI) from
your originally filed 2017 federal in-
come tax return, if applicable. Don’t use
your AGI from an amended return
(Form 1040X) or a math error correction
made by the IRS. AGI is the amount
shown on your 2017 Form 1040, line 38;
Form 1040A, line 22; or Form 1040EZ,
line 4. If you don’t have your 2017 in-
come tax return, call the IRS at
1-800-908-9946 to get a free transcript
of your return or visit IRS.gov/
Transcript. (If you filed electronically
last year, you may use your prior year
PIN to verify your identity instead of
your prior year AGI. The prior year PIN
is the five-digit PIN you used to elec-
tronically sign your 2017 return.)
You can't use the Self-Select
PIN method if you are a
first-time filer under age 16 at
the end of 2018.
Practitioner PIN. The Practitioner PIN
method allows you to authorize your tax
practitioner to enter or generate your
PIN. The practitioner can provide you
with details.
Form 8453. You must send in a paper
Form 8453 if you have to attach certain
forms or other documents that can't be
electronically filed. See Form 8453.
Identity Protection
PIN
For 2018, if you received an Identity
Protection Personal Identification Num-
ber (IP PIN) from the IRS, enter it in the
IP PIN spaces provided next to the space
for your occupation. You must correctly
enter all six numbers of your IP PIN. If
you didn't receive an IP PIN, leave these
spaces blank.
New IP PINs are issued every
year. Enter the latest IP PIN
you received. IP PINs for 2018
tax returns generally were sent in De-
cember 2018.
If you are filing a joint return and
both taxpayers receive an IP PIN, enter
both IP PINs in the spaces provided.
If you need more information, go to
IRS.gov/CP01A. If you received an IPCAUTION
!CAUTION
!
PIN but misplaced it, call
1-800-908-4490.
Paid Preparer Must
Sign Your Return
Generally, anyone you pay to prepare
your return must sign it and include their
Preparer Tax Identification Number
(PTIN) in the space provided. The pre-
parer must give you a copy of the return
for your records. Someone who prepares
your return but doesn't charge you
shouldn’t sign your return.
If your paid preparer is self-em-
ployed, then he or she should check the
“self-employed” checkbox.
If you want to allow your paid pre-
parer to be able to discuss your return
with the IRS, check the “3rd Party Des-
ignee” checkbox.
If you check the “3rd Party Desig-
nee” box, you, and your spouse if filing
a joint return, are authorizing the IRS to
call the designee to answer any ques-
tions that may arise during the process-
ing of your return. You also are author-
izing the designee to:
• Give the IRS any information that
is missing from your return,
• Call the IRS for information about
the processing of your return or the sta-
tus of your refund or payment(s),
• Receive copies of notices or tran-
scripts related to your return, upon re-
quest, and
• Respond to certain IRS notices
about math errors, offsets, and return
preparation.
This authorization will automatically
end no later than the due date (not
counting extensions) for filing your
2019 tax return. This is April 15, 2020,
for most people.
If you want someone other than
your paid preparer to be your
third party designee, do not
check the box here. Instead, see Third
Party Designee in the Schedule 6 in-
structions.
Income
Generally, you must report all income
except income that is exempt from taxCAUTION
!
-25- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 1
by law. For details, see the following in-
structions and the Schedule 1 instruc-
tions, especially the instructions for lines
1 through 5 and Schedule 1, lines 10
through 21. Also see Pub. 525.
Foreign-Source Income
You must report unearned income, such
as interest, dividends, and pensions,
from sources outside the United States
unless exempt by law or a tax treaty.
You also must report earned income,
such as wages and tips, from sources
outside the United States.
If you worked abroad, you may be
able to exclude part or all of your for-
eign earned income. For details, see
Pub. 54 and Form 2555 or 2555-EZ.
Foreign retirement plans. If you were
a beneficiary of a foreign retirement
plan, you may have to report the undis-
tributed income earned in your plan.
However, if you were the beneficiary of
a Canadian registered retirement plan,
see Rev. Proc. 2014-55, 2014-44 I.R.B.
753, available at IRS.gov/irb/
2014-44_IRB#RP2014-55, to find out if
you can elect to defer tax on the undis-
tributed income.
Report distributions from foreign
pension plans on lines 4a and 4b.
Foreign accounts and trusts. You
must complete Part III of Schedule B if
you:
• Had a foreign account, or
• Received a distribution from, or
were a grantor of, or a transferor to, a
foreign trust.
Foreign financial assets. If you had
foreign financial assets in 2018, you
may have to file Form 8938. See Form
8938 and its instructions.
Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bank-
ruptcy case, income taxable to the bank-
ruptcy estate and reported on the estate's
income tax return includes:
• Earnings from services you per-
formed after the beginning of the case
(both wages and self-employment in-
come), and
• Income from property described in
section 541 of title 11 of the U.S. Code
that you either owned when the case be-
gan or that you acquired after the case
began and before the case was closed,
dismissed, or converted to a case under a
different chapter.
Because this income is taxable to the
estate, don’t include this income on your
own individual income tax return. The
only exception is for purposes of figur-
ing your self-employment tax. For that
purpose, you must take into account all
your self-employment income for the
year from services performed both be-
fore and after the beginning of the case.
Also, you (or the trustee, if one is ap-
pointed) must allocate between you and
the bankruptcy estate the wages, salary,
or other compensation and withheld in-
come tax reported to you on Form W-2.
A similar allocation is required for in-
come and withheld income tax reported
to you on Forms 1099. You also must
include a statement that indicates you
filed a chapter 11 case and that explains
how income and withheld income tax re-
ported to you on Forms W-2 and 1099
are allocated between you and the estate.
For more details, including acceptable
allocation methods, see Notice 2006-83,
2006-40 I.R.B. 596, available at
IRS.gov/irb/
2006-40_IRB#NOT-2006-83.
Community Property States
Community property states include Ari-
zona, California, Idaho, Louisiana, Ne-
vada, New Mexico, Texas, Washington,
and Wisconsin. If you and your spouse
lived in a community property state, you
usually must follow state law to deter-
mine what is community income and
what is separate income. For details, see
Form 8958 and Pub. 555.
Nevada, Washington, and California
domestic partners. A registered do-
mestic partner in Nevada, Washington,
or California generally must report half
the combined community income of the
individual and his or her domestic part-
ner. See Form 8958 and Pub. 555.
Rounding Off to Whole
Dollars
You can round off cents to whole dollars
on your return and schedules. If you do
round to whole dollars, you must round
all amounts. To round, drop amounts un-
der 50 cents and increase amounts from
50 to 99 cents to the next dollar. For ex-
ample, $1.39 becomes $1 and $2.50 be-
comes $3.
If you have to add two or more
amounts to figure the amount to enter on
a line, include cents when adding the
amounts and round off only the total.
Line 1
Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries,
tips, etc. If a joint return, also include
your spouse's income. For most people,
the amount to enter on this line should
be shown in box 1 of their Form(s) W-2.
But the following types of income also
must be included in the total on line 1.
• All wages received as a household
employee. An employer isn’t required to
provide a Form W-2 to you if he or she
paid you wages of less then $2,100 in
2018. If you received wages as a house-
hold employee and you didn’t receive a
Form W-2 because an employer paid
you less than $2,100 in 2018, enter
“HSH” and the amount not reported to
you on a Form W-2 in the space to the
left of line 1. For information on em-
ployment taxes for household employ-
ees, see Tax Topic 756.
• Any Medicaid waiver payments
you received that you choose to include
in earned income for purposes of claim-
ing a credit or other tax benefit, even if
you didn't receive a Form W-2 reporting
these payments. See the instructions for
Schedule 1, line 21.
• Tip income you didn't report to
your employer. This should include any
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that
your unreported tips are less than the
amount in box 8. Allocated tips aren't in-
cluded as income in box 1. See Pub. 531
for more details. Also include the value
of any noncash tips you received, such
as tickets, passes, or other items of val-
ue. Although you don’t report these non-
cash tips to your employer, you must re-
port them on line 1.
You may owe social security
and Medicare or railroad re-
tirement (RRTA) tax on unre-
ported tips. See the instructions for
Schedule 4, line 58.
• Dependent care benefits, which
should be shown in box 10 of yourCAUTION
!
Need more information or forms? Visit IRS.gov. -26-
2018 Form 1040—Lines 1 Through 3a
Form(s) W-2. But first complete Form
2441 to see if you can exclude part or all
of the benefits.
• Employer-provided adoption bene-
fits, which should be shown in box 12 of
your Form(s) W-2 with code T. But see
the Instructions for Form 8839 to find
out if you can exclude part or all of the
benefits. You also may be able to ex-
clude amounts if you adopted a child
with special needs and the adoption be-
came final in 2018.
• Scholarship and fellowship grants
not reported on Form W-2. Also, enter
“SCH” and the amount on the dotted
line next to line 1. However, if you were
a degree candidate, include on line 1 on-
ly the amounts you used for expenses
other than tuition and course-related ex-
penses. For example, amounts used for
room, board, and travel must be reported
on line 1.
• Excess elective deferrals. The
amount deferred should be shown in
box 12 of your Form W-2, and the “Re-
tirement plan” box in box 13 should be
checked. If the total amount you (or
your spouse if filing jointly) deferred for
2018 under all plans was more than
$18,500 (excluding catch-up contribu-
tions as explained later), include the ex-
cess on line 1. This limit is (a) $12,500
if you have only SIMPLE plans, or (b)
$21,500 for section 403(b) plans if you
qualify for the 15-year rule in Pub. 571.
Although designated Roth contributions
are subject to this limit, don’t include
the excess attributable to such contribu-
tions on line 1. They already are inclu-
ded as income in box 1 of your Form
W-2.
A higher limit may apply to partici-
pants in section 457(b) deferred com-
pensation plans for the 3 years before re-
tirement age. Contact your plan adminis-
trator for more information.
If you were age 50 or older at the end
of 2018, your employer may have al-
lowed an additional deferral (catch-up
contributions) of up to $6,000 ($3,000
for section 401(k)(11) and SIMPLE
plans). This additional deferral amount
isn't subject to the overall limit on elec-
tive deferrals.
You can't deduct the amount
deferred. It isn't included as in-
come in box 1 of your Form
W-2.CAUTION
!
• Disability pensions shown on
Form 1099-R if you haven’t reached the
minimum retirement age set by your em-
ployer. But see Insurance Premiums for
Retired Public Safety Officers in the in-
structions for lines 4a and 4b. Disability
pensions received after you reach mini-
mum retirement age and other payments
shown on Form 1099-R (other than pay-
ments from an IRA*) are reported on
lines 4a and 4b. Payments from an IRA
are also reported on lines 4a and 4b.
• Corrective distributions from a re-
tirement plan shown on Form 1099-R of
excess elective deferrals and excess con-
tributions (plus earnings). But don’t in-
clude distributions from an IRA* on
line 1. Instead, report distributions from
an IRA on lines 4a and 4b.
• Wages from Form 8919, line 6.
*This includes a Roth, SEP, or SIMPLE IRA.
Were You a Statutory Employee?
If you were, the “Statutory employee”
box in box 13 of your Form W-2 should
be checked. Statutory employees include
full-time life insurance salespeople and
certain agent or commission drivers,
traveling salespeople, and homeworkers.
If you have related business expenses to
deduct, report the amount shown in
box 1 of your Form W-2 on Schedule C
or C-EZ along with your expenses.
Missing or Incorrect Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2019. If you don’t receive it
by early February, use Tax Topic 154 to
find out what to do. Even if you don’t
get a Form W-2, you still must report
your earnings on line 1. If you lose your
Form W-2 or it is incorrect, ask your
employer for a new one.
Line 2a
Tax-Exempt Interest
If you received any tax-exempt interest
(including any tax-exempt original issue
discount (OID)), such as from municipal
bonds, each payer should send you a
Form 1099-INT or a Form 1099-OID. In
general, your tax-exempt stated interest
should be shown in box 8 of Form
1099-INT or, for a tax-exempt OID
bond, in box 2 of Form 1099-OID and
your tax-exempt OID should be shown
in box 11 of Form 1099-OID. Enter the
total on line 2a. However, if you ac-
quired a tax-exempt bond at a premium,
only report the net amount of tax-ex-
empt interest on line 2a (that is, the ex-
cess of the tax-exempt interest received
during the year over the amortized bond
premium for the year). Also, if you ac-
quired a tax-exempt OID bond at an ac-
quisition premium, only report the net
amount of tax-exempt OID on line 2a
(that is, the excess of tax-exempt OID
for the year over the amortized acquisi-
tion premium for the year). See Pub. 550
for more information about OID, bond
premium, and acquisition premium.
Also include on line 2a any ex-
empt-interest dividends from a mutual
fund or other regulated investment com-
pany. This amount should be shown in
box 10 of Form 1099-DIV.
Don’t include interest earned on your
IRA, health savings account, Archer or
Medicare Advantage MSA, or Coverdell
education savings account.
Line 2b
Taxable Interest
Each payer should send you a Form
1099-INT or Form 1099-OID. Enter
your total taxable interest income on
line 2b. But you must fill in and attach
Schedule B if the total is over $1,500 or
any of the other conditions listed at the
beginning of the Schedule B instructions
apply to you.
For more details about reporting taxa-
ble interest, including market discount
on bonds and adjustments for amortiza-
ble bond premium or acquisition premi-
um, see Pub. 550.
Interest credited in 2018 on deposits
that you couldn't withdraw because of
the bankruptcy or insolvency of the fi-
nancial institution may not have to be
included in your 2018 income. For de-
tails, see Pub. 550.
If you get a 2018 Form
1099-INT for U.S. savings bond
interest that includes amounts
you reported before 2018, see Pub. 550.TIP
-27- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 3a through 4b
Line 3a
Qualified Dividends
Enter your total qualified dividends on
line 3a. Qualified dividends also are in-
cluded in the ordinary dividend total re-
quired to be shown on line 3b. Qualified
dividends are eligible for a lower tax
rate than other ordinary income. Gener-
ally, these dividends are shown in
box 1b of Form(s) 1099-DIV. See Pub.
550 for the definition of qualified divi-
dends if you received dividends not re-
ported on Form 1099-DIV.
Exception. Some dividends may be re-
ported as qualified dividends in box 1b
of Form 1099-DIV but aren't qualified
dividends. These include:
• Dividends you received as a nomi-
nee. See the Schedule B instructions.
• Dividends you received on any
share of stock that you held for less than
61 days during the 121-day period that
began 60 days before the ex-dividend
date. The ex-dividend date is the first
date following the declaration of a divi-
dend on which the purchaser of a stock
isn't entitled to receive the next dividend
payment. When counting the number of
days you held the stock, include the day
you disposed of the stock but not the day
you acquired it. See the examples that
follow. Also, when counting the number
of days you held the stock, you can't
count certain days during which your
risk of loss was diminished. See Pub.
550 for more details.
• Dividends attributable to periods
totaling more than 366 days that you re-
ceived on any share of preferred stock
held for less than 91 days during the
181-day period that began 90 days be-
fore the ex-dividend date. When count-
ing the number of days you held the
stock, you can't count certain days dur-
ing which your risk of loss was dimin-
ished. See Pub. 550 for more details.
Preferred dividends attributable to peri-
ods totaling less than 367 days are sub-
ject to the 61-day holding period rule
just described.
• Dividends on any share of stock to
the extent that you are under an obliga-
tion (including a short sale) to make re-
lated payments with respect to positions
in substantially similar or related proper-
ty.
• Payments in lieu of dividends, but
only if you know or have reason to
know that the payments aren't qualified
dividends.
• Dividends from a corporation
which first became a surrogate foreign
corporation after December 22, 2017,
other than a foreign corporation which is
treated as a domestic corporation under
section 7874(b).
Example 1. You bought 5,000 shares
of XYZ Corp. common stock on July 8,
2018. XYZ Corp. paid a cash dividend
of 10 cents per share. The ex-dividend
date was July 16, 2018. Your Form
1099-DIV from XYZ Corp. shows $500
in box 1a (ordinary dividends) and in
box 1b (qualified dividends). However,
you sold the 5,000 shares on August 11,
2018. You held your shares of XYZ
Corp. for only 34 days of the 121-day
period (from July 9, 2018, through Au-
gust 11, 2018). The 121-day period be-
gan on May 17, 2018 (60 days before
the ex-dividend date), and ended on
September 14, 2018. You have no quali-
fied dividends from XYZ Corp. because
you held the XYZ stock for less than 61
days.
Example 2. The facts are the same as
in Example 1 except that you bought the
stock on July 15, 2018 (the day before
the ex-dividend date), and you sold the
stock on September 16, 2018. You held
the stock for 63 days (from July 16,
2018, through September 16, 2018). The
$500 of qualified dividends shown in
box 1b of Form 1099-DIV are all quali-
fied dividends because you held the
stock for 61 days of the 121-day period
(from July 16, 2018, through September
14, 2018).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2018. ABC Mutual
Fund paid a cash dividend of 10 cents a
share. The ex-dividend date was July 16,
2018. The ABC Mutual Fund advises
you that the part of the dividend eligible
to be treated as qualified dividends
equals 2 cents a share. Your Form
1099-DIV from ABC Mutual Fund
shows total ordinary dividends of $1,000
and qualified dividends of $200. How-
ever, you sold the 10,000 shares on Au-
gust 11, 2018. You have no qualified
dividends from ABC Mutual Fund be-
cause you held the ABC Mutual Fund
stock for less than 61 days.
Use the Qualified Dividends
and Capital Gain Tax Work-
sheet or the Schedule D Tax
Worksheet, whichever applies, to figure
your tax. See the instructions for
line 11a for details.
Line 3b
Ordinary Dividends
Each payer should send you a Form
1099-DIV. Enter your total ordinary div-
idends on line 3b. This amount should
be shown in box 1a of Form(s)
1099-DIV.
You must fill in and attach Sched-
ule B if the total is over $1,500 or you
received, as a nominee, ordinary divi-
dends that actually belong to someone
else.
Nondividend Distributions
Some distributions are a return of your
cost (or other basis). They won't be
taxed until you recover your cost (or
other basis). You must reduce your cost
(or other basis) by these distributions.
After you get back all of your cost (or
other basis), you must report these dis-
tributions as capital gains on Form 8949.
For details, see Pub. 550.
Dividends on insurance poli-
cies are a partial return of the
premiums you paid. Don’t re-
port them as dividends. Include them in
income on Schedule 1, line 21, only if
they exceed the total of all net premiums
you paid for the contract.
Lines 4a and 4b
IRAs, Pensions, and
Annuities
If you have IRA distributions
and/or pension and annuity
payments, unlike in prior years
when you entered these amounts on dif-
ferent lines, this year they will be com-
bined and reported on the same line.TIPTIPTIP
Need more information or forms? Visit IRS.gov. -28-
2018 Form 1040—Lines 3a Through 4b
IRA Distributions
Special rules may apply if you
received a distribution from
your IRA and your main home
was in one of the federally declared dis-
aster areas eligible for these special
rules at any time during the incident pe-
riod. Special rules may also apply if you
received a distribution to buy or con-
struct a main home in one of the federal-
ly declared disaster areas eligible for
these special rules, but that home wasn't
bought or constructed because of the
disaster. See Pub. 590-B for details.
You should receive a Form 1099-R
showing the total amount of any distri-
bution from your IRA before income tax
or other deductions were withheld. This
amount should be shown in box 1 of
Form 1099-R. Unless otherwise noted in
the line 4a and 4b instructions, an IRA
includes a traditional IRA, Roth IRA
(including a myRA), simplified employ-
ee pension (SEP) IRA, and a savings in-
centive match plan for employees (SIM-
PLE) IRA. Except as provided next,
leave line 4a blank and enter the total
distribution (from Form 1099-R, box 1)
on line 4b.
Exception 1. Enter the total distribution
on line 4a if you rolled over part or all of
the distribution from one:
• Roth IRA to another Roth IRA, or
• IRA (other than a Roth IRA) to a
qualified plan or another IRA (other
than a Roth IRA).
Also, enter “Rollover” next to
line 4b. If the total distribution was rol-
led over, enter -0- on line 4b. If the total
distribution wasn't rolled over, enter the
part not rolled over on line 4b unless Ex-
ception 2 applies to the part not rolled
over. Generally, a rollover must be made
within 60 days after the day you re-
ceived the distribution. For more details
on rollovers, see Pub. 590-A and Pub.
590-B.
If you rolled over the distribution into
a qualified plan or you made the rollover
in 2019, include a statement explaining
what you did.
Exception 2. If any of the following ap-
ply, enter the total distribution on line 4a
and see Form 8606 and its instructions
to figure the amount to enter on line 4b.TIP
1. You received a distribution from
an IRA (other than a Roth IRA) and you
made nondeductible contributions to any
of your traditional or SEP IRAs for 2018
or an earlier year. If you made nonde-
ductible contributions to these IRAs for
2018, also see Pub. 590-A and Pub.
590-B.
2. You received a distribution from
a Roth IRA. But if either (a) or (b) be-
low applies, enter -0- on line 4b; you
don’t have to see Form 8606 or its in-
structions.
a. Distribution code T is shown in
box 7 of Form 1099-R and you made a
contribution (including a conversion) to
a Roth IRA for 2013 or an earlier year.
b. Distribution code Q is shown in
box 7 of Form 1099-R.
3. You converted part or all of a tra-
ditional, SEP, or SIMPLE IRA to a Roth
IRA in 2018.
4. You had a 2017 or 2018 IRA con-
tribution returned to you, with the rela-
ted earnings or less any loss, by the due
date (including extensions) of your tax
return for that year.
5. You made excess contributions to
your IRA for an earlier year and had
them returned to you in 2018.
6. You recharacterized part or all of
a contribution to a Roth IRA as a contri-
bution to another type of IRA, or vice
versa.
Exception 3. If all or part of the distri-
bution is a qualified charitable distribu-
tion (QCD), enter the total distribution
on line 4a. If the total amount distributed
is a QCD, enter -0- on line 4b. If only
part of the distribution is a QCD, enter
the part that is not a QCD on line 4b un-
less Exception 2 applies to that part. En-
ter “QCD” next to line 4b.
A QCD is a distribution made direct-
ly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive tax-de-
ductible contributions (with certain ex-
ceptions). You must have been at least
age 701/2 when the distribution was
made.
Generally, your total QCDs for the
year can't be more than $100,000. (On a
joint return, your spouse also can have a
QCD of up to $100,000.) The amount of
the QCD is limited to the amount that
would otherwise be included in your in-
come. If your IRA includes nondeducti-
ble contributions, the distribution is first
considered to be paid out of otherwise
taxable income. See Pub. 590-A for de-
tails.
You can't claim a charitable
contribution deduction for any
QCD not included in your in-
come.
Exception 4. If all or part of the distri-
bution is a health savings account (HSA)
funding distribution (HFD), enter the to-
tal distribution on line 4a. If the total
amount distributed is an HFD and you
elect to exclude it from income, enter -0-
on line 4b. If only part of the distribu-
tion is an HFD and you elect to exclude
that part from income, enter the part that
isn't an HFD on line 4b unless Exception
2 applies to that part. Enter “HFD” next
to line 4b.
An HFD is a distribution made di-
rectly by the trustee of your IRA (other
than an ongoing SEP or SIMPLE IRA)
to your HSA. If eligible, you generally
can elect to exclude an HFD from your
income once in your lifetime. You can't
exclude more than the limit on HSA
contributions or more than the amount
that would otherwise be included in your
income. If your IRA includes nondeduc-
tible contributions, the HFD is first con-
sidered to be paid out of otherwise taxa-
ble income. See Pub. 969 for details.
The amount of an HFD reduces
the amount you can contribute
to your HSA for the year. If you
fail to maintain eligibility for an HSA
for the 12 months following the month of
the HFD, you may have to report the
HFD as income and pay an additional
tax. See Form 8889, Part III.
More than one exception applies. If
more than one exception applies, include
a statement showing the amount of each
exception, instead of making an entry
next to line 4b. For example: “Line 4b –
$1,000 Rollover and $500 HFD.” But
you do not need to attach a statement if
only Exception 2 and one other excep-
tion apply.
More than one distribution. If you (or
your spouse if filing jointly) received
more than one distribution, figure the
taxable amount of each distribution andCAUTION
!CAUTION
!
-29- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 4a and 4b
enter the total of the taxable amounts on
line 4b. Enter the total amount of those
distributions on line 4a.
You may have to pay an addi-
tional tax if (a) you received an
early distribution from your
IRA and the total wasn't rolled over, or
(b) you were born before July 1, 1947,
and received less than the minimum re-
quired distribution from your tradition-
al, SEP, and SIMPLE IRAs. See the in-
structions for Schedule 4, line 59, for
details.
More information. For more informa-
tion about IRAs, see Pub. 590-A and
Pub. 590-B.
Pensions and Annuities
Special rules may apply if you
received a distribution from a
profit-sharing plan or retire-
ment plan and your main home was in
one of the federally declared disaster
areas eligible for these special rules at
any time during the incident period.
Special rules may also apply if you re-
ceived a distribution on certain dates to
buy or construct a main home in one of
the federally declared disaster areas eli-
gible for these special rules, but that
home wasn't bought or constructed be-
cause of the disaster. See Pub. 575 for
details.
You should receive a Form 1099-R
showing the total amount of your pen-
sion and annuity payments before in-
come tax or other deductions were with-
held. This amount should be shown in
box 1 of Form 1099-R. Pension and an-
nuity payments include distributions
from 401(k), 403(b), and governmental
457(b) plans. Rollovers and lump-sum
distributions are explained later. Don’t
include the following payments on lines
4a and 4b. Instead, report them on
line 1.
• Disability pensions received before
you reach the minimum retirement age
set by your employer.
• Corrective distributions (including
any earnings) of excess elective defer-
rals or other excess contributions to re-
tirement plans. The plan must advise
you of the year(s) the distributions are
includible in income.CAUTION
!TIP
Attach Form(s) 1099-R to
Form 1040 if any federal in-
come tax was withheld.
Fully Taxable Pensions and
Annuities
Your payments are fully taxable if (a)
you didn't contribute to the cost (see
Cost, later) of your pension or annuity,
or (b) you got your entire cost back tax
free before 2018. But see Insurance Pre-
miums for Retired Public Safety Offi-
cers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 4b; don’t make
an entry on line 4a.
Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on
military disability pensions, see Pub.
525. If you received a Form
RRB-1099-R, see Pub. 575 to find out
how to report your benefits.
Partially Taxable Pensions and
Annuities
Enter the total pension or annuity pay-
ments (from Form 1099-R, box 1) on
line 4a. If your Form 1099-R doesn't
show the taxable amount, you must use
the General Rule explained in Pub. 939
to figure the taxable part to enter on
line 4b. But if your annuity starting date
(defined later) was after July 1, 1986,
see Simplified Method, later, to find out
if you must use that method to figure the
taxable part.
You can ask the IRS to figure the tax-
able part for you for a $1,000 fee. For
details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 4b. But you may be able to report a
lower taxable amount by using the Gen-
eral Rule or the Simplified Method or if
the exclusion for retired public safety of-
ficers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safe-
ty officer (law enforcement officer, fire-
fighter, chaplain, or member of a rescue
squad or ambulance crew), you can elect
to exclude from income distributionsTIP
made from your eligible retirement plan
that are used to pay the premiums for
coverage by an accident or health plan
or a long-term care insurance contract.
You can do this only if you retired be-
cause of disability or because you
reached normal retirement age. The pre-
miums can be for coverage for you, your
spouse, or dependents. The distribution
must be from a plan maintained by the
employer from which you retired as a
public safety officer. Also, the distribu-
tion must be made directly from the plan
to the provider of the accident or health
plan or long-term care insurance con-
tract. You can exclude from income the
smaller of the amount of the premiums
or $3,000. You can make this election
only for amounts that would otherwise
be included in your income.
An eligible retirement plan is a gov-
ernmental plan that is a qualified trust or
a section 403(a), 403(b), or 457(b) plan.
If you make this election, reduce the
otherwise taxable amount of your pen-
sion or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R doesn't reflect the exclusion. Re-
port your total distributions on line 4a
and the taxable amount on line 4b. Enter
“PSO” next to line 4b.
If you are retired on disability and re-
porting your disability pension on line 1,
include only the taxable amount on that
line and enter “PSO” and the amount ex-
cluded on the dotted line next to line 1.
Simplified Method
You must use the Simplified Method if
either of the following applies.
1. Your annuity starting date was af-
ter July 1, 1986, and you used this meth-
od last year to figure the taxable part.
2. Your annuity starting date was af-
ter November 18, 1996, and both of the
following apply.
a. The payments are from a quali-
fied employee plan, a qualified employ-
ee annuity, or a tax-sheltered annuity.
b. On your annuity starting date, ei-
ther you were under age 75 or the num-
ber of years of guaranteed payments was
fewer than 5. See Pub. 575 for the defi-
nition of guaranteed payments.
If you must use the Simplified Meth-
od, complete the Simplified Method
Need more information or forms? Visit IRS.gov. -30-
2018 Form 1040—Lines 4a and 4b
Simplified Method Worksheet—Lines 4a and 4b Keep for Your RecordsBefore 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, line 4b. Enter the total pension or annuity payments received in 2018 on Form 1040, line 4a.
1.
1.
2. 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, line 4b. 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 4b 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 2018. You will need this
number if you need to fill out this worksheet next year 10.
Table 1 for Line 3 Above
AND your annuity starting date was—
IF the age at annuity starting
date was . . .
before November 19, 1996,
enter on line 3 . . .
after November 18, 1996,
enter on line 3 . . .
55 or under
56–60
61–65
66–70
71 or older
Table 2 for Line 3 Above
IF the combined ages at annuity
starting date were . . . THEN enter on line 3 . . .
110 or under
111–120
121–130
131–140
141 or older
11.
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
Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040,
line 4a
Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . .
. . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
-31- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 4b Through 8
Worksheet in these instructions to figure
the taxable part of your pension or annu-
ity. For more details on the Simplified
Method, see Pub. 575 (or Pub. 721 for
U.S. Civil Service retirement benefits).
If you received U.S. Civil Serv-
ice retirement benefits and you
chose the alternative annuity
option, see Pub. 721 to figure the taxa-
ble part of your annuity. Do not use the
Simplified Method Worksheet in these
instructions.
Annuity Starting Date
Your annuity starting date is the later of
the first day of the first period for which
you received a payment or the date the
plan's obligations became fixed.
Age (or Combined Ages) at
Annuity Starting Date
If you are the retiree, use your age on
the annuity starting date. If you are the
survivor of a retiree, use the retiree's age
on his or her annuity starting date. But if
your annuity starting date was after 1997
and the payments are for your life and
that of your beneficiary, use your com-
bined ages on the annuity starting date.
If you are the beneficiary of an em-
ployee who died, see Pub. 575. If there
is more than one beneficiary, see Pub.
575 or Pub. 721 to figure each benefi-
ciary's taxable amount.
Cost
Your cost is generally your net invest-
ment in the plan as of the annuity start-
ing date. It doesn't include pre-tax con-
tributions. Your net investment may be
shown in box 9b of Form 1099-R.
Rollovers
Generally, a rollover is a tax-free distri-
bution of cash or other assets from one
retirement plan that is contributed to an-
other plan within 60 days of receiving
the distribution. However, a rollover to a
Roth IRA or a designated Roth account
is generally not a tax-free distribution.
Use lines 4a and 4b to report a rollover,
including a direct rollover, from one
qualified employer's plan to another or
to an IRA or SEP.
Enter on line 4a the distribution from
Form 1099-R, box 1. From this amount,CAUTION
!
subtract any contributions (usually
shown in box 5) that were taxable to you
when made. From that result, subtract
the amount of the rollover. Enter the re-
maining amount on line 4b. If the re-
maining amount is zero and you have no
other distribution to report on line 4b,
enter -0- on line 4b. Also, enter "Roll-
over" next to line 4b.
See Pub. 575 for more details on roll-
overs, including special rules that apply
to rollovers from designated Roth ac-
counts, partial rollovers of property, and
distributions under qualified domestic
relations orders.
Lump-Sum Distributions
If you received a lump-sum distribution
from a profit-sharing or retirement plan,
your Form 1099-R should have the "To-
tal distribution" box in box 2b checked.
You may owe an additional tax if you
received an early distribution from a
qualified retirement plan and the total
amount wasn't rolled over. For details,
see the instructions for Schedule 4,
line 59.
Enter the total distribution on line 4a
and the taxable part on line 4b. For de-
tails, see Pub. 575.
If you or the plan participant
was born before January 2,
1936, you could pay less tax on
the distribution. See Form 4972.
Lines 5a and 5b
Social Security Benefits
You should receive a Form SSA-1099
showing in box 3 the total social securi-
ty benefits paid to you. Box 4 will show
the amount of any benefits you repaid in
2018. If you received railroad retirement
benefits treated as social security, you
should receive a Form RRB-1099.
Use the Social Security Benefits
Worksheet in these instructions to see if
any of your benefits are taxable.
Exception. Do not use the Social Se-
curity Benefits Worksheet in these in-
structions if any of the following ap-
plies.
• You made contributions to a tradi-
tional IRA for 2018 and you or your
spouse were covered by a retirement
plan at work or through self-employ-TIP
ment. Instead, use the worksheets in
Pub. 590-A to see if any of your social
security benefits are taxable and to fig-
ure your IRA deduction.
• You repaid any benefits in 2018
and your total repayments (box 4) were
more than your total benefits for 2018
(box 3). None of your benefits are taxa-
ble for 2018. Also, if your total repay-
ments in 2018 exceed your total benefits
received in 2018 by more than $3,000,
you may be able to take an itemized de-
duction or a credit for part of the excess
repayments if they were for benefits you
included in income in an earlier year.
For more details, see Pub. 915.
• You file Form 2555, 2555-EZ,
4563, or 8815, or you exclude employ-
er-provided adoption benefits or income
from sources within Puerto Rico. In-
stead, use the worksheet in Pub. 915.
Benefits for earlier year re-
ceived in 2018? If any of your
benefits are taxable for 2018
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.
Social security information. Social se-
curity beneficiaries can now get a varie-
ty of information from the SSA website
with a my Social Security account, in-
cluding getting a replacement Form
SSA-1099 if needed. For more informa-
tion and to set up an account, go to
SSA.gov/myaccount.
Form RRB-1099. If you need a re-
placement Form RRB-1099, call the
Railroad Retirement Board at
1-877-772-5772 or go to www.rrb.gov.
See the instructions for Sched-
ule 1, lines 21 through 36, for
information on additional items
of income and adjustments to income.TIPTIP
Need more information or forms? Visit IRS.gov. -32-
2018 Form 1040—Lines 5a and 5b
Social Security Benefits Worksheet—Lines 5a and 5b Keep for Your Records
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 36 (see the
instructions for Schedule 1, line 36).
If you are married filing separately and you lived apart from your spouse for all of 2018, enter “D” to
the right of the word “benefits” on line 5a. If you don’t, you may get a math error notice from the IRS.
Be sure you have read the Exception in the line 5a and 5b instructions to see if you can use this
worksheet instead of a publication to find out if any of your benefits are taxable.
Before you begin:
1. Enter the total amount from box 5 of all your Forms SSA-1099 and
Forms RRB-1099. Also, enter this amount on Form 1040, line 5a . . . . . 1.
2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Combine the amounts from Form 1040, lines 1, 2b, 3b, 4b, and Schedule 1, line 22 . . . . . . . . . . . 3.
4. Enter the amount, if any, from Form 1040, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the total of the amounts from Schedule 1, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to Schedule 1, line 36 other than any amounts
identified as “DPAD” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Is the amount on line 6 less than the amount on line 5?
No.STOP None of your social security benefits are taxable. Enter -0- on Form 1040,
line 5b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. If you are:
• Married filing jointly, enter $32,000
• Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2018,
enter $25,000 . . . . . . . . . . . . . . . 8.
• Married filing separately and you lived with your spouse at any time
in 2018, skip lines 8 through 15; multiply line 7 by 85% (0.85) and
enter the result on line 16. Then, go to line 17
9. Is the amount on line 8 less than the amount on line 7?
No.STOP None of your social security benefits are taxable. Enter -0- on Form 1040,
line 5b. If you are married filing separately and you lived apart from your
spouse for all of 2018, be sure you entered “D” to the right of the word
“benefits” on line 5a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying
widow(er), or married filing separately and you lived apart from your spouse for all
of 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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, line 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.TIP
If any of your benefits are taxable for 2018 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.
-33- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 5a and 5b
Total Income and
Adjusted Gross
Income
Line 6
Total Income
Report any additional income on Sched-
ule 1, lines 1 through 21. Enter the
amount from Schedule 1, line 22, in the
appropriate entry space. Add the amount
from Schedule 1, line 22, to the total of
any amounts from lines 1, 2b, 3b, 4b,
and 5b, and enter that amount on this
line.
Line 7
Adjusted Gross Income
If you have no adjustments to income,
enter the amount from line 6 on this line;
otherwise, complete Schedule 1 and sub-
tract the amount on Schedule 1, line 36,
from Form 1040, line 6, and enter that
amount on this line.
Tax and Credits
Line 8
Itemized Deductions or
Standard Deduction
In most cases, your federal income tax
will be less if you take the larger of your
itemized deductions or standard deduc-
tion.
Itemized Deductions
To figure your itemized deductions, fill
in Schedule A.
Standard Deduction
Most people can find their standard de-
duction by looking at the amounts listed
to the left of line 8.
Exception 1—Dependent. If you
checked the “Someone can claim you as
a dependent” box, or if you’re filing
jointly and you checked the “Someone
can claim your spouse as a dependent”
box, use the Standard Deduction Work-
sheet for Dependents to figure your
standard deduction.
Someone claims you or your
spouse as a dependent if they
list your or your spouse's name
and SSN in the Dependents section of
their return.
Exception 2—Born before January 2,
1954, or blind. If you checked any of
the following boxes, figure your stand-
ard deduction using the Standard Deduc-
tion Chart for People Who Were Born
Before January 2, 1954, or Were Blind.
• You were born before January 2,
1954.
• You are blind.
• Spouse was born before January 2,
1954.
• Spouse is blind.
Exception 3—Separate return or du-
al-status alien. If you checked the box
labeled “Spouse itemizes on separate re-
turn or you were dual-status alien” on
the Spouse standard deduction line, your
standard deduction is zero, even if you
were born before January 2, 1954, or
were blind.
Exception 4—Increased standard de-
duction for net qualified disaster loss.
If you had a net qualified disaster loss
and you elect to increase your standard
deduction by the amount of your net
qualified disaster loss, use Schedule A
to figure your standard deduction. Quali-
fied disaster loss refers to losses arising
from certain disasters occurring in 2016,
2017, or 2018. See the Instructions for
Form 4684 and Schedule A, line 16, for
more information.
Line 9
Qualified Business Income
Deduction (Section 199A
Deduction)
Generally, you are allowed a deduction
up to 20% of your net qualified business
income plus 20% of qualified real estate
investment trust (REIT) dividends and
publicly traded partnership (PTP) in-
come.
Use the 2018 Qualified Business In-
come Deduction—Simplified Work-
sheet, later, to figure your qualified busi-
ness income deduction if:TIP
• You have qualified business in-
come, REIT dividends, or PTP income
(all defined later),
• Your 2018 taxable income before
the qualified business income deduction
is less than or equal to $157,500
($315,000 if married filing jointly), and
• You aren’t a patron in a specified
agricultural or horticultural cooperative.
If you don’t meet these requirements,
use the worksheet in Pub. 535 instead.
Determining Your Qualified
Trades or Businesses
Your qualified trades and businesses in-
clude your trades or businesses for
which you are allowed a deduction for
ordinary and necessary business expen-
ses, except for trades or businesses con-
ducted through a C corporation, wages
earned as an employee, and for taxpay-
ers with taxable income, before the
qualified business income deduction,
above the threshold, specified service
trades or businesses.
For more information on what quali-
fies as a trade or business, see Determin-
ing your qualified trades or businesses
in Pub. 535.
For more information on whether you
are an employee or an independent con-
tractor, see Pub. 15-A and Pub. 1779.
Specified Service Trade or
Business Excluded From Your
Qualified Trades or Businesses
Specified services trades or businesses
are generally excluded from the defini-
tion of qualified trade or business. A
specified service trade or business is any
trade or business providing services in
the fields of health, law, accounting, ac-
tuarial science, performing arts, consult-
ing, athletics, financial services, broker-
age services, or any other trade or busi-
ness where the taxpayer receives fees,
compensation, or other income for en-
dorsing products or services, for the use
of the taxpayer’s image, likeness, name,
signature, voice, trademark, or any other
symbols associated with the taxpayer’s
identity, or for appearing at an event or
on radio, television, or another media
format. In addition, the trades or busi-
nesses of investing and investment man-
agement, trading or dealing in securities,
Need more information or forms? Visit IRS.gov. -34-
2018 Form 1040—Line 8
Standard Deduction Worksheet for Dependents—Line 8 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, 1954
You are blind
Spouse was born before January 2, 1954
Spouse is blind
Total number of boxes
checked . . . . . . . . . . . . . . . . . . 1.
2. Is your earned income* more than $700?
Yes. Add $350 to your earned income. Enter the total . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
No. Enter $1,050
3. Enter the amount shown below for your filing status.
• Single or married filing separately—$12,000
• Married filing jointly—$24,000
• Head of household—$18,000
. . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Standard deduction.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1954, and not blind, stop here and enter this
amount on Form 1040, line 8. Otherwise, go to line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a.
b. If born before January 2, 1954, or blind, multiply the number on line 1 by $1,300 ($1,600 if single or head of
household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b.
c. Add lines 4a and 4b. Enter the total here and on Form 1040, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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, line 1, and Schedule 1, lines
12 and 18, minus the amount, if any, on Schedule 1, line 27.
Standard Deduction Chart for People Who Were Born Before January 2, 1954, 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, 1954
You are blind
Spouse was born before January 2, 1954
Spouse is blind
Enter the total number of boxes checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
IF your filing
status is . . .
AND the number in
the box above is . . .
THEN your standard
deduction is . . .
Single 1
$13,600
15,200
Married filing jointly
$25,300
26,600
27,900
29,200
Qualifying widow(er) 1
$25,300
26,600
Married filing separately
$13,300
14,600
15,900
17,200
Head of household 1
$19,600
21,200
-35- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 9 and 10
partnership interests, or commodities are
specified trades or businesses.
Exceptions: If your taxable income
before the qualified business income de-
duction is less than or equal to $157,500
($315,000 if married filing jointly), your
specified service trade or business is
treated as a qualified trade or business.
If your taxable income before the
qualified business interest deduction is
more than $157,500 but not $207,500
($315,000 and $415,000 if married fil-
ing jointly), an applicable percentage of
your specified service trade or business
is treated as a qualified trade or busi-
ness. For more information, see Pub.
535.
Determining Your Qualified
Business Income
Your qualified business income includes
items of income, gain, deduction, and
loss from your trades or businesses that
are effectively connected with the con-
duct of a trade or business within the
Unites States. This includes income
from partnerships (other than PTPs), S
corporations, sole proprietorships, and
certain trusts that are included or al-
lowed in determining your taxable in-
come for the year. It also includes other
deductions attributable to the trade or
business including, but not limited to,
deductible tax on self-employment in-
come, self-employed health insurance,
and contributions to qualified retirement
plans. Qualified business income
doesn’t include any of the following.
• Items that aren’t properly included
in income.
• Investment items such as capital
gains or losses, or dividends.
• Interest income not properly allo-
cable to a trade or business.
• Wage income (except “Statutory
Employees” where box 13 of Form W-2
is checked).
• Income that is not effectively con-
nected with the conduct of business
within the United States. (For more in-
formation, go to IRS.gov/ECI.)
• Commodities transactions or for-
eign currency gains or losses.
• Income, loss, or deductions from
notional principal contracts.
• Annuities (unless received in con-
nection with the trade or business).
• Amounts received as reasonable
compensation from an S corporation.
• Amounts received as guaranteed
payments.
• Amounts received as payments re-
ceived by a partner for services other
than in a capacity as a partner.
• Qualified REIT dividends.
• Qualified PTP income.
Note. Your qualified business income
doesn’t include any losses or deductions
disallowed under the basis, at-risk, pas-
sive loss or section 461(l) excess busi-
ness loss limitations as they are not in-
cluded or allowed in determining your
taxable income for the year. Instead,
these losses are taken into account in the
tax year they are included in determin-
ing your taxable income.
Determining Your Qualified REIT
Dividends and Qualified PTP
Income
Qualified REIT dividends include any
dividend you receive from a real estate
investment trust held for more than 45
days and for which the payment is not
obligated to someone else and that is not
a capital gain dividend or qualified divi-
dend plus your qualified REIT dividends
received from a regulated investment
company. This amount is reported to
you on Form 1099-DIV, line 5.
Qualified PTP income includes your
share of qualified items of income, gain,
deduction, and loss from a publicly tra-
ded partnership. It may also include gain
or loss recognized on the disposition of
your partnership interest that isn’t trea-
ted as a capital gain or loss.
Note. PTP income generated by a
specified service trade or business may
be limited to the applicable percentage,
in which case you may be required to
complete the worksheet in Pub. 535. See
Pub. 535 for more information.
Instructions for the 2018 Qualified
Business Income
Deduction—Simplified Worksheet
Line 1. Qualified business income or
(loss) from the trade or business. En-
ter the amount of your qualified business
income or loss for each of your trades or
businesses. See Determining Your
Qualified Business Income, earlier.
Enter on line 1(b), the employer iden-
tification number (EIN) that was issued
to you or your business on Form SS-4. If
you don’t have an EIN, enter your social
security number or individual taxpayer
identification number. If you are the sole
owner of an LLC that is not treated as a
separate entity for federal income tax
purposes, enter the EIN issued to the
LLC. If you do not have such an EIN,
enter the owner's name and tax identifi-
cation number.
Line 2. Total qualified business in-
come or (loss). Enter the total of lines
1(c) for all your trades or businesses on
line 2. If you have more than four trades
or businesses, keep a record of the name
and taxpayer identification number of
the trade(s) or business(es) and include
the income and loss from those other
trade(s) or business(es) in the total en-
tered on line 2.
Line 3. Qualified business loss carry-
forward from prior year. Leave this
line blank. In future years, any loss car-
ryforward will be entered on this line.
Line 4. Total qualified business in-
come. If the total amount to be entered
on line 4 is less than zero, enter -0-. You
have a qualified business net loss for the
year and you don’t qualify for the quali-
fied business income deduction unless
you have qualified REIT dividends or
qualified PTP income. Any negative
amount will be carried forward to next
year.
Line 6. Qualified REIT dividends and
PTP income or (loss). Enter your
qualified REIT dividends and qualified
PTP income or loss.
Line 7. Qualified REIT dividends and
PTP loss carryforward from prior
year. Leave this line blank. In future
years, any loss carryforward will be en-
tered on this line.
Line 8. Total qualified REIT divi-
dends and PTP income. If the total
amount to be entered on line 8 is less
than zero, enter -0-. Any negative
amount will be carried forward to next
year.
Line 11. Taxable income before quali-
fied business income deduction. Enter
your taxable income figured before any
qualified business income deduction.
Need more information or forms? Visit IRS.gov. -36-
2018 Form 1040—Line 9
Adjusted gross income, Form 1040,
line 7, minus standard deduction or
itemized deductions from Form 1040,
line 8.
Line 12. Net capital gain. Enter your
qualified dividends from Form 1040,
line 3a, plus your net capital gain. If you
are not required to file Schedule D, your
net capital gain is the gain reported on
Schedule 1, line 13. If you file Sched-
ule D, your net capital gain is the small-
er of Schedule D, line 15 or 16, unless
line 15 or 16 is blank or a loss, in which
case your net capital gain is zero.
Line 15. Qualified business income de-
duction. Enter the amount from line 15
on Form 1040, line 9.
Line 16. Total qualified business loss
carryforward. Add lines 2 and 3. If the
amount is more than zero, enter -0-. This
is the amount to be carried forward to
next year.
Line 17. Total qualified REIT divi-
dends and PTP loss carryforward.
Add lines 6 and 7. If the amount is more
than zero, enter -0-. Any amount repor-
ted on this line must be carried forward
to next year.
Line 10
Taxable Income
Subtract lines 8 and 9 from line 7. If
zero or less, enter -0-.
If you have a domestic produc-
tion activities deduction passed
through from an agricultural or
horticultural cooperative under section
199A(g), attach a statement to your re-
turn titled “DPAD 199A(g).” Reduce
the amount of taxable income you enter
on line 10 by the amount of your deduc-
tion. See Pub. 535 for more information.
Line 11a
The amount on line 11 should
include the total of the amount
in the entry space on line 11a
plus any amount from Schedule 2.
Tax
Include in the total on the entry space on
line 11a all of the following taxes that
apply.CAUTION
!CAUTION
!
• Tax on your taxable income. Fig-
ure the tax using one of the methods de-
scribed, later.
• Tax from Form(s) 8814 (relating to
the election to report child's interest or
dividends). Check the appropriate box.
• Tax from Form 4972 (relating to
lump-sum distributions). Check the ap-
propriate box.
• Tax due to making a section 962
election (the election made by a domes-
tic shareholder of a controlled foreign
corporation to be taxed at corporate
rates). See section 962 for details. Check
box 3 and enter the amount and “962” in
the space next to that box. Attach a
statement showing how you figured the
tax.
• Recapture of an education credit.
You may owe this tax if you claimed an
education credit in an earlier year, and
either tax-free educational assistance or
a refund of qualified expenses was re-
ceived in 2018 for the student. See Form
8863 for more details. Check box 3 and
enter the amount and “ECR” in the
space next to that box.
• Any tax from Form 8621, line 16e,
relating to a section 1291 fund. Check
box 3 and enter the amount of the tax
and “1291TAX” in the space next to that
box.
• Repayment of any excess advance
payments of the health coverage tax
credit from Form 8885. Check box 3 and
enter the amount of the repayment and
“HCTC” in the space next to that box.
• Net tax liability deferred under
section 965(i). If you have a deferred net
965 tax liability under section 965(i),
check box 3 and enter (as a negative
number) the amount of the deferred net
965 tax liability and “965” on the line
next to that box.
• Triggering event under section
965(i). If you had a triggering event un-
der section 965(i) during the year and
did not enter into a transfer agreement,
check box 3 and enter the amount of the
triggered deferred net 965 tax liability
and enter “965INC” on the line next to
the box.
Do you want the IRS to figure the
tax on your taxable income for you?
Yes. See chapter 29 of Pub. 17 for
details, including who is eligible and
what to do. If you have paid too much,
we will send you a refund. If you didn't
pay enough, we will send you a bill.
No. Use one of the following meth-
ods to figure your tax.
Tax Table or Tax Computation
Worksheet. If your taxable income is
less than $100,000, you must use the
Tax Table, later in these instructions, to
figure your tax. Be sure you use the cor-
rect column. If your taxable income is
$100,000 or more, use the Tax Compu-
tation Worksheet right after the Tax Ta-
ble.
However, don’t use the Tax Table or
Tax Computation Worksheet to figure
your tax if any of the following applies.
Form 8615. Form 8615 generally must
be used to figure the tax on your un-
earned income over $2,100 if you are
under age 18, and in certain situations if
you are older.
You must file Form 8615 if you meet
all of the following conditions.
1. You had more than $2,100 of un-
earned income (such as taxable interest,
ordinary dividends, or capital gains (in-
cluding capital gain distributions)).
2. You are required to file a tax re-
turn.
3. You were either:
a. Under age 18 at the end of 2018,
b. Age 18 at the end of 2018 and
didn't have earned income that was more
than half of your support, or
c. A full-time student at least age 19
but under age 24 at the end of 2018 and
didn't have earned income that was more
than half of your support.
4. At least one of your parents was
alive at the end of 2018.
5. You don’t file a joint return in
2018.
A child born on January 1, 2001, is
considered to be age 18 at the end of
2018; a child born on January 1, 2000, is
considered to be age 19 at the end of
2018; and a child born on January 1,
1995, is considered to be age 24 at the
end of 2018.
Schedule D Tax Worksheet. If you
have to file Schedule D, and line 18 or
19 of Schedule D is more than zero, use
the Schedule D Tax Worksheet in the
Instructions for Schedule D to figure the
amount to enter on Form 1040, line 11a.
-37- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 11a
2018 Qualified Business Income Deduction—Simplified
Worksheet Keep for Your Records
This worksheet is for taxpayers who:
Have qualified business income, REIT dividends, or PTP income.
Are not a patron in a specified agricultural or horticultural cooperative.
Have taxable income of $157,500 or less ($315,000 or less if married filing jointly).
Before you begin:
1. (a)
Trade or business name
(b)
Employer
identification number
(c)
Qualified business income or
(loss)
i.
ii.
iii.
iv.
2. Total qualified business income or (loss). Add the amounts in 1i through 1iv,
column 1(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Note. If reporting qualified business income or (loss) from more than four
trades or businesses, see the instructions for line 2 of this worksheet.
3. Qualified business loss carryforward from the prior year . . . . . . . . . . . . . . . . . . . 3.
4. Total qualified business income. Combine lines 2 and 3. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Qualified business income component. Multiply line 4 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Qualified REIT dividends and PTP income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Qualified REIT dividends and PTP loss carryforward from the prior year . . . . . . . 7. ( )
8. Total qualified REIT dividends and PTP income. Add lines 6 and 7. If zero or
less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. REIT and PTP component. Multiply line 8 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Qualified business income deduction before the income limitation. Add lines 5 and 9 . . . . . . . . . . . . 10.
11. Taxable income before qualified business income deduction . . . . . . . . . . . . . . . . .11.
12. Net capital gain (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.
13. Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . .13.
14. Income limitation. Multiply line 13 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Qualified business income deduction. Enter the smaller of line 10 or line 14 . . . . . . . . . . . . . . . . . . . . 15.
16. Total qualified business loss carryforward. Add lines 2 and 3. If more than zero, enter -0- . . . . . . . . . 16. ( )
17. Total qualified REIT dividends and PTP loss carryforward. Add lines 6 and 7. If more than zero,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. ( )
Need more information or forms? Visit IRS.gov. -38-
2018 Form 1040—Line 11a
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
Qualified Dividends and Capital Gain
Tax Worksheet. Use the Qualified
Dividends and Capital Gain Tax Work-
sheet, later, to figure your tax if you
don’t have to use the Schedule D Tax
Worksheet and if any of the following
applies.
• You reported qualified dividends
on Form 1040, line 3a.
• You don’t have to file Schedule D
and you reported capital gain distribu-
tions on Schedule 1, line 13.
• You are filing Schedule D and
Schedule D, lines 15 and 16, are both
more than zero.
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
Schedule J. If you had income from
farming or fishing (including certain
amounts received in connection with the
Exxon Valdez litigation), your tax may
be less if you choose to figure it using
income averaging on Schedule J.
Foreign Earned Income Tax Work-
sheet. If you claimed the foreign earned
income exclusion, housing exclusion, or
housing deduction on Form 2555 or
2555-EZ, you must figure your tax using
the Foreign Earned Income Tax Work-
sheet.
Foreign Earned Income Tax Worksheet—Line 11a Keep for Your RecordsCAUTION
!
If Form 1040, line 10, is zero, don’t complete this worksheet.
1. Enter the amount from Form 1040, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or
Form 2555-EZ, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 line 11a 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, line 11a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 6 (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, line 10, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If
the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040).
-39- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 11a
Qualified Dividends and Capital Gain Tax Worksheet—Line 11a Keep for Your Records
See the earlier instructions for line 11a to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 through line 10.
If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box
on line 13 of Schedule 1.
Before you begin:
1. Enter the amount from Form 1040, line 10. However, if you are filing Form
2555 or 2555-EZ (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, line 3a* . . . . . . . . . 2.
3. Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or 16 is blank
or a loss, enter -0-. 3.
No. Enter the amount from Schedule 1, line 13.
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. If filing Form 4952 (used to figure investment interest
expense deduction), enter any amount from line 4g of
that form. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . 5.
6. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter:
$38,600 if single or married filing separately,
$77,200 if married filing jointly or qualifying widow(er),
$51,700 if head of household. . . . . . . . . . . . . 8.
9. Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . 11.
12. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Enter:
$425,800 if single,
$239,500 if married filing separately,
$479,000 if married filing jointly or qualifying widow(er),
$452,400 if head of household.
. . . . . . . . . . . . 15.
16. Enter the smaller of line 1 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Add lines 7 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 18.
19. Enter the smaller of line 14 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.
21. Add lines 11 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21.
22. Subtract line 21 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.
23. Multiply line 22 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23.
24. Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24.
25. Add lines 20, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25.
26. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26.
27. Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on the entry
space on Form 1040, line 11a. If you are filing Form 2555 or 2555-EZ, don’t enter this amount on the
entry space on Form 1040, line 11a. Instead, enter it on line 4 of the Foreign Earned Income Tax
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27.
* If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
Need more information or forms? Visit IRS.gov. -40-
2018 Form 1040—Lines 11b and 12a
Line 11b
See the Instructions for Schedule 2. If
you owe alternative minimum tax or ex-
cess premium tax credit repayment, add
those amounts to the amount in the entry
space on Form 1040, line 11a and enter
the total on line 11.
Line 12a
Child Tax Credit and Credit
for Other Dependents
Form 8862, who must file. You must
file Form 8862 to claim the child tax
credit or credit for other dependents if
your child tax credit or additional child
tax credit for a year after 2015 was de-
nied or reduced for any reason other
than a math or clerical error. Attach a
completed Form 8862 to your 2018 re-
turn. Don’t file Form 8862 if you filed
Form 8862 for 2017 and the child tax
credit or additional child tax credit was
allowed for that year. See Form 8862
and its instructions for details.
If you take the child tax credit
or credit for other dependents
even though you aren't eligible
and it is determined that your error is
due to reckless or intentional disregard
of the rules for these credits, you won't
be allowed to take either credit or the
additional child tax credit for 2 years
even if you're otherwise eligible to do
so. If you take the child tax credit orCAUTION
!
credit for other dependents even though
you aren’t eligible and it is later deter-
mined that you fraudulently took either
credit, you won't be allowed to take ei-
ther credit or the additional child tax
credit for 10 years. You may also have
to pay penalties.
If your qualifying child didn’t
have an SSN valid for employ-
ment issued before the due date
of your 2018 return (including exten-
sions), you can’t claim the child tax
credit for that child on your original or
amended return. However, you may be
able to claim the credit for other de-
pendents for that child.CAUTION
!
-41- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 12aYes. Subtract line 5 from line 4.
1.
6.
7.
Number of qualifying children under age 17 with the required social
security number: Enter the result.
Is the amount on line 4 more than the amount on line 5?
If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.
No. Leave line 6 blank. Enter -0- on line 7, and go
to line 8.
Multiply the amount on line 6 by 5% (0.05). Enter the result.
$2,000.
4. 4Enter the amount from Form 1040, line 7.
5. Enter the amount shown below for your filing status.
CAUTION
● Married filing jointly — $400,000
● All other filing statuses — $200,000
No. STOP
8. Is the amount on line 3 more than the amount on line 7?
You can’t take the child tax credit on Form 1040,
line 12a. You also can’t take the additional child
tax credit on Form 1040, line 17b. Complete the rest
of your Form 1040.
Yes. Subtract line 7 from line 3. Enter the result.
Go to Part 2.
Part 1
2018 Child Tax Credit and Credit for Other Dependents
Worksheet—Line 12a Keep for Your Records
1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2018, and
meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent. Make sure you checked the "child tax
credit" box in column (4) of the Dependents section on Form 1040 for each qualifying child.
2. If you don’t have a qualifying child, you can’t claim the child tax credit; but you may be able to claim the credit for
other dependents for that child, see Step 3 under Who Qualifies as Your Dependent.
4. Be sure to see Social security number under Who Qualifies as Your Dependent.
3. To see if your qualifying relative qualifies you to take the credit for other dependents, see Step 5 under Who Qualifies as Your
Dependent.
5. Do not use this worksheet, but use Pub. 972 instead, if:
a. You are claiming the adoption credit, mortgage interest credit, District of Columbia first-time homebuyer credit, or
residential energy efficient property credit*;
b. You are excluding income from Puerto Rico; or
c. You are filing Form 2555, 2555-EZ, or 4563.
2. Number of other dependents, including qualifying children without the
required social security number: Enter the result. 2
$500.
3. Add lines 1 and 2. 3
Caution. Don’t include yourself, your spouse, or anyone who is not a U.S. citizen, U.S.
national, or U.S. resident alien. Also, don’t include anyone you included on line 1.
*If applicable.
Need more information or forms? Visit IRS.gov. -42-
2018 Form 1040—Line 12a2018 Child Tax Credit and Credit for Other Dependents
Worksheet—Continued
1040
Yes. STOP
12.
Are the amounts on lines 9 and 10 the same?
You can’t take this credit because there is no tax to reduce.
However, you may be able to take the additional child tax
credit if line 1 is more than zero. See the TIP below.
No. Subtract line 10 from line 9.
Is the amount on line 8 more than the amount on line 11?
Yes. Enter the amount from line 11.
Also, you may be able to take the
additional child tax credit if line 1
is more than zero. See the TIP below.
No. Enter the amount from line 8.
This is your child tax
credit and credit for
other dependents. Enter this amount on
Form 1040, line 12a.
You may be able to take the additional child tax credit
on Form 1040, line 17b, if you answered “Yes” on line 11 or
line 12 above.
First, complete your Form 1040 through line 17a (also
complete Schedule 5, line 72).
Then, use Schedule 8812 to figure any additional child tax
credit.
9Enter the amount from Form 1040, line 11.
Add any amounts from:
Keep for Your Records
TIP
Schedule 3, line 48
+Schedule 3, line 49
Enter the total.
Part 2
+Schedule R, line 22
Before you begin Part 2:
+Schedule 3, line 51
+Form 5695, line 30*
+Schedule 3, line 50
+Form 8910, line 15
+Form 8936, line 23
●
●
Figure the amount of any credits you are claiming on Schedule 3; Form 5695, Part II*;
Form 8910; Form 8936; or Schedule R.
11.
10.
9.
If your child tax credit or additional child tax credit for a year after
2015 was reduced or disallowed, see Form 8862, who must file to
find out if you must file Form 8862 to take the credit for 2018.CAUTION
*If applicable.
-43- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 16
Payments
Line 16
Federal Income Tax
Withheld
Due to tax reform your with-
holding may have decreased in
2018. This means you may have
gotten more money in your paycheck
throughout 2018, however, this may also
mean that you may receive a smaller re-
fund than you expected or may even owe
tax if you didn’t adjust your withhold-
ing.TIP
Add the amounts shown as federal in-
come tax withheld on your Forms W-2,
W-2G, and 1099-R. Enter the total on
line 16. The amount withheld should be
shown in box 2 of Form W-2 and in
box 4 of Form W-2G or 1099-R. Attach
your Form(s) W-2 to your return. Attach
Forms W-2G and 1099-R to the front of
your return if federal income tax was
withheld.
If you received a 2018 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation,
social security benefits, railroad retire-
ment benefits, or other income you re-
ceived, include the amount withheld in
the total on line 16. This should be
shown in box 4 of Form 1099, box 6 of
Form SSA-1099, or box 10 of Form
RRB-1099.
If you had Additional Medicare Tax
withheld, include the amount shown on
Form 8959, line 24, in the total on
line 16. Attach Form 8959.
Include on line 16 any federal income
tax withheld that is shown on a Sched-
ule K-1.
Also include on line 16 any tax with-
held that is shown on Form 1042-S,
Form 8805, or Form 8288-A. You
should attach the form to your return to
claim a credit for the withholding.
Need more information or forms? Visit IRS.gov. -44-
2018 Form 1040—Line 17a
Line 17a—
Earned Income Credit (EIC)
What Is the EIC?
You may be able to elect to use your 2017 earned in-
come to figure your EIC if (a) your 2017 earned in-
come is more than your 2018 earned income, and (b)
your main home was located in one of the federally declared
disaster areas eligible for this relief at any time during the inci-
dent period. For details, see Pub. 596.
If you make the election to use your 2017 earned income to
figure your EIC, enter "PYEI" and the amount of your 2017
earned income in the space to the left of line 17.
The EIC is a credit for certain people who work. The credit may
give you a refund even if you don’t owe any tax or didn’t have
any tax withheld.
To Take the EIC:
• Follow the steps below.
• Complete the worksheet that applies to you or let the IRS
figure the credit for you.
• If you have a qualifying child, complete and attach Sched-
ule EIC.
The amount you enter on line 17 will be the total of
your EIC, plus any additional child tax credit and
American opportunity credit, plus any amount from
Schedule 5.
For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on “EITC Assistant.” This service is
available in English and Spanish.
If you take the EIC even though you aren't eligible and
it is determined that your error is due to reckless or in-
tentional disregard of the EIC rules, you won't be al-
lowed to take the credit for 2 years even if you are otherwise el-
igible to do so. If you fraudulently take the EIC, you won't be
allowed to take the credit for 10 years. See Form 8862, who
must file, later. You also may have to pay penalties.
Refunds for returns claiming the earned income credit
can't be issued before mid-February 2019. This delay
applies to the entire refund, not just the portion associ-
ated with the earned income credit.
All Filers
1. If, in 2018:
• 3 or more children lived with you, is the amount on Form
1040, line 7, less than $49,194 ($54,884 if married filing
jointly)?
• 2 children lived with you, is the amount on Form 1040,
line 7, less than $45,802 ($51,492 if married filing
jointly)?
• 1 child lived with you, is the amount on Form 1040,
line 7, less than $40,320 ($46,010 if married filing
jointly)?TIPTIPCAUTION
!TIP
Step 1
• No children lived with you, is the amount on Form 1040,
line 7, less than $15,270 ($20,950 if married filing
jointly)?
Yes. Continue No.STOP
You can't take the credit.
2. Do you, and your spouse if filing a joint return, have a
social security number issued on or before the due date of
your 2018 return (including extensions) that allows you to
work and is valid for EIC purposes (explained later under
Definitions and Special Rules)?
Yes. Continue No.STOP
You can't take the credit.
Enter “No” in the space
to the left of line 17.
3. Is your filing status married filing separately?
Yes.STOP
You can't take the
credit.
No. Continue
4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?
Yes.STOP
You can't take the
credit.
No. Continue
5. Were you or your spouse a nonresident alien for any part of
2018?
Yes. See Nonresident
aliens, later, under
Definitions and Special
Rules.
No. Go to Step 2.
Investment Income
1. Add the amounts from
Form 1040:
Line 2a
Line 2b +
Line 3b +
Schedule 1,
Line 13*
+
Investment Income =
*If line 13 is a loss, enter -0-.
2. Is your investment income more than $3,500?
Yes. Continue No. Skip question 3; go
to question 4.
Step 2
-45- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 17a
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
filers, later, under
Definitions and Special
Rules.
No.STOP
You can't take the credit.
4. Do any of the following apply for 2018?
• You are filing Schedule E.
• You are reporting income from the rental of personal
property not used in a trade or business.
• You are filing Form 8814 (relating to election to report
child's interest and dividends on your return).
• You have income or loss from a passive activity.
Yes. Use Worksheet 1
in Pub. 596 to see if you
can take the credit.
No. Go to Step 3.
Qualifying Child
A qualifying child for the EIC is a child who is your...
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)AND
was ...
Under age 19 at the end of 2018 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2018, a student (defined later), and younger than you
(or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)AND
Who isn't filing a joint return for 2018
or is filing a joint return for 2018 only to claim a refund of withheld income tax or
estimated tax paid (see Pub. 596 for examples)AND
Who lived with you in the United States for more than half of 2018.CAUTION
!
You can't take the credit for a child who didn't live with you for more
than half the year, even if you paid most of the child's living expenses. The IRS
may ask you for documents to show you lived with each qualifying child.
Documents you might want to keep for this purpose include school and child care
records and other records that show your child's address.TIP
If the child didn't live with you for more than half of 2018 because of a
temporary absence, birth, death, or kidnapping, see Exception to time lived with
you, later.CAUTION
!
If the child meets the conditions to be a qualifying child of any other
person (other than your spouse if filing a joint return) for 2018, see Qualifying
child of more than one person, later. If the child was married, see Married child,
later.
1. Are you claiming at least one child who meets the
conditions to be your qualifying child and, unless the child
was born and died in 2018, has a valid SSN as defined later?
Yes. Continue No. Skip questions 2 and
3; go to Step 4.
2. Are you filing a joint return for 2018?
Yes. Skip question 3
and Step 4; go to Step 5. No. Continue
Step 3
Need more information or forms? Visit IRS.gov. -46-
2018 Form 1040—Line 17a
3. Could you be a qualifying child of another person for 2018?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2018 tax return or is filing a 2018 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
Yes.STOP
You can't take the
credit. Enter “No” in the
space to the left of
line 17.
No. Skip Step 4; go to
Step 5.
Filers Without a Qualifying
Child
1. Is the amount on Form 1040, line 7, less than $15,270
($20,950 if married filing jointly)?
Yes. Continue No.STOP
You can't take the credit.
2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2018? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1953, and before January 2, 1994.) If your
spouse died in 2018 or if you are preparing a return for
someone who died in 2018, see Pub. 596 before you answer.
Yes. Continue No.STOP
You can't take the credit.
3. Was your main home, and your spouse's if filing a joint
return, in the United States for more than half of 2018?
Members of the military stationed outside the United States,
see Members of the military, later, before you answer.
Yes. Continue No.STOP
You can't take the credit.
Enter “No” in the space
to the left of line 17.
4. Are you filing a joint return for 2018?
Yes. Skip questions 5
and 6; go to Step 5. No. Continue
5. Could you be a qualifying child of another person for 2018?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2018 tax return or is filing a 2018 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
Yes.STOP
You can't take the
credit. Enter “No” in
the space to the left of
line 17.
No. Continue
6. Can you be claimed as a dependent on someone else's 2018
tax return?
Yes.STOP No. Go to Step 5.
Step 4
You can't take the
credit.
Earned Income
1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
Church employees,
whichever applies.
No. Complete the
following worksheet.
1. Enter the amount from Form 1040, line 1 . . . 1.
2. Enter any amount included on Form 1040, line 1,
that is a taxable scholarship or fellowship grant
not reported on a Form W-2 . . . . . . . . . . 2.
3. Enter any amount included on Form 1040, line 1,
that you received for work performed while an
inmate in a penal institution. (Enter “PRI” and
the same amount on the dotted line next to Form
1040, line 1.) . . . . . . . . . . . . . . . . . . . 3.
4. Enter any amount included on Form 1040, line 1,
that you received as a pension or annuity from a
nonqualified deferred compensation plan or a
nongovernmental section 457 plan. (Enter “DFC”
and the same amount on the dotted line next to
Form 1040, line 1.) This amount may be shown
in box 11 of Form W-2. If you received such an
amount but box 11 is blank, contact your
employer for the amount received . . . . . . . 4.
5. Enter any amount included on Form 1040, line 1,
that is a Medicaid waiver payment you exclude
from income (see the instructions for Schedule 1,
line 21), unless you choose to include this
amount in earned income, in which case enter
zero . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Add lines 2, 3, 4, and 5 . . . . . . . . . . . . . 6.
Step 5
-47- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 17a
7. Subtract line 6 from line 1 . . . . . . . . . . . 7.
8. Enter all of your nontaxable combat pay if you
elect to include it in earned income. Also enter
“NCP” and the amount of your nontaxable
combat pay in the space to the left of line 17 on
Form 1040. See Combat pay,
nontaxable, later . . . . . . . . . . . . . . . . . 8.CAUTION
!
Electing to include nontaxable combat
pay may increase or decrease your EIC. Figure
the credit with and without your nontaxable
combat pay before making the election.
9. Add lines 7 and 8. This is your
earned income* . . . . . . . . . . . . . . . . . 9.
* You may be able to elect to use your 2017 earned income to figure your
EIC if (a) your 2017 earned income was more than your 2018 earned
income, and (b) your main home was in one of the federally declared
disaster areas eligible for this relief at any time during the incident
period. For details, see Pub. 596. If you make this election, skip question
2 and go to question 3.CAUTION
!
Electing to use your 2017 earned income may increase or
decrease your EIC. Figure the credit using your 2018 earned income.
Then, figure the credit using your 2017 earned income. Compare the
amounts before making the election.CAUTION
!
If you are using your 2017 earned income to figure your 2018
EIC and you elected to include nontaxable combat pay, be sure to use
2017 nontaxable combat pay and enter that amount in the space to the
left of line 17.
2. Were you self-employed at any time in 2018, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you
filing Schedule C or C-EZ as a statutory employee?
Yes. Skip question 3
and Step 6; go to
Worksheet B.
No. Continue
3. If you have:
• 3 or more qualifying children, is your earned income less
than $49,194 ($54,884 if married filing jointly)?
• 2 qualifying children, is your earned income less than
$45,802 ($51,492 if married filing jointly)?
• 1 qualifying child, is your earned income less than
$40,320 ($46,010 if married filing jointly)?
• No qualifying children, is your earned income less than
$15,270 ($20,950 if married filing jointly)?
Yes. Go to Step 6. No.STOP
You can't take the credit.
How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
Yes. See Credit figured
by the IRS, later. No. Go to Worksheet A.
Step 6
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
Church employees. Determine how much of the amount on
Form 1040, line 1, also was reported on Schedule SE, Sec-
tion B, line 5a. Subtract that amount from the amount on Form
1040, line 1, and enter the result on line 1 of the worksheet in
Step 5 (instead of entering the actual amount from Form 1040,
line 1). Be sure to answer “Yes” to question 2 in Step 5.
Clergy. The following instructions apply to ministers, mem-
bers of religious orders who have not taken a vow of poverty,
and Christian Science practitioners. If you are filing Sched-
ule SE and the amount on line 2 of that schedule includes an
amount that also was reported on Form 1040, line 1 do the fol-
lowing.
1. Enter “Clergy” in the space to the left of Form 1040,
line 17.
2. Determine how much of the amount on Form 1040,
line 1, also was reported on Schedule SE, Section A, line 2, or
Section B, line 2.
3. Subtract that amount from the amount on Form 1040,
line 1. Enter the result on line 1 of the worksheet in Step 5 (in-
stead of entering the actual amount from Form 1040, line 1).
4. Be sure to answer “Yes” to question 2 in Step 5.
Combat pay, nontaxable. If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is ex-
cluded from your income. See Combat Zone Exclusion in Pub.
3. You can elect to include this pay in your earned income when
figuring the EIC. The amount of your nontaxable combat pay
should be shown in box 12 of Form(s) W-2 with code Q. If you
are filing a joint return and both you and your spouse received
nontaxable combat pay, you can each make your own election.
In other words, if one of you makes the election, the other one
also can make it but doesn't have to.
If you are using your 2017 earned income to figure
your 2018 EIC and you elected to include nontaxable
combat pay, be sure to use 2017 nontaxable combat
pay and enter that amount in the space to the left of line 17.
If you elect to use your nontaxable combat pay in fig-
uring your EIC, enter “NCP” and the amount in the
space to the left of line 17.
Credit figured by the IRS. To have the IRS figure your EIC:
1. Enter “EIC” in the space to the left of Form 1040,
line 17.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income by entering “NCP” and the amount in
the space to the left of line 17 on Form 1040. See Combat pay,
nontaxable, earlier.
3. If you have a qualifying child, complete and attach
Schedule EIC. If your EIC for a year after 1996 was reduced or
disallowed, see Form 8862, who must file, later.CAUTION
!CAUTION
!
Need more information or forms? Visit IRS.gov. -48-
2018 Form 1040—Line 17a
Exception to time lived with you. Temporary absences by you
or the child for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juve-
nile facility, count as time the child lived with you. Also see
Kidnapped child under Who Qualifies as Your Dependent, earli-
er, and Members of the military, later. A child is considered to
have lived with you for more than half of 2018 if the child was
born or died in 2018 and your home was this child's home for
more than half the time he or she was alive in 2018.
Form 4797 filers. If the amount on Schedule 1, line 13, in-
cludes an amount from Form 4797, you must use Worksheet 1
in Pub. 596 to see if you can take the EIC. Otherwise, stop; you
can't take the EIC.
Form 8862, who must file. You must file Form 8862 if your
EIC for a year after 1996 was reduced or disallowed for any
reason other than a math or clerical error. But don’t file Form
8862 if either of the following applies.
• You filed Form 8862 for another year, the EIC was al-
lowed for that year, and your EIC hasn't been reduced or disal-
lowed again for any reason other than a math or clerical error.
• You are taking the EIC without a qualifying child and the
only reason your EIC was reduced or disallowed in the other
year was because it was determined that a child listed on Sched-
ule EIC wasn't your qualifying child.
Also, don’t file Form 8862 or take the credit for the:
• 2 years after the most recent tax year for which there was
a final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
• 10 years after the most recent tax year for which there was
a final determination that your EIC claim was due to fraud.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction. For more details on
authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2018 is
a qualifying child only if (a) you can claim him or her as your
dependent, or (b) you could have claimed him or her as your de-
pendent except for the special rule for Children of divorced or
separated parents under Who Qualifies as Your Dependent, ear-
lier.
Members of the military. If you were on extended active duty
outside the United States, your main home is considered to be in
the United States during that duty period. Extended active duty
is military duty ordered for an indefinite period or for a period
of more than 90 days. Once you begin serving extended active
duty, you are considered to be on extended active duty even if
you don’t serve more than 90 days.
Nonresident aliens. If your filing status is married filing joint-
ly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter
“No” in the space to the left of line 17.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2018, the person couldn't
engage in any substantial gainful activity because of a physical
or mental condition and a doctor has determined that this condi-
tion (a) has lasted or can be expected to last continuously for at
least a year, or (b) can be expected to lead to death.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents under Who Qualifies
as Your Dependent, earlier, applies.
1. Child tax credit, credit for other dependents, and addi-
tional child tax credit (lines 12a and 17b).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 49).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 17a).
No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
• If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
• If the parents don’t file a joint return together but both pa-
rents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2018. If the child lived
with each parent for the same amount of time, the IRS will treat
the child as the qualifying child of the parent who had the high-
er adjusted gross income (AGI) for 2018.
• If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2018.
• If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualify-
ing child of the person who had the highest AGI for 2018, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
If, under these rules, you can't claim a child as a quali-
fying child for the EIC, you may be able to claim the
EIC under the rules for a taxpayer without a qualifying
child. For more information, see Pub. 596.
Example. Your daughter meets the conditions to be a quali-
fying child for both you and your mother. Your daughter doesn't
meet the conditions to be a qualifying child of any other person,
including her other parent. Under the rules just described, you
can claim your daughter as a qualifying child for all of the five
tax benefits listed here for which you otherwise qualify. Your
mother can't claim any of the five tax benefits listed here based
on your daughter. However, if your mother's AGI is higher than
yours and you don’t claim your daughter as a qualifying child,
your daughter is the qualifying child of your mother.
For more details and examples, see Pub. 596.TIP
-49- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 17a
If you won't be taking the EIC with a qualifying child, enter
“No” in the space to the left of line 17. Otherwise, go to Step 3,
question 1.
Social security number (SSN). For the EIC, a valid SSN is a
number issued by the Social Security Administration unless
“Not Valid for Employment” is printed on the social security
card and the number was issued solely to allow the recipient of
the SSN to apply for or receive a federally funded benefit. How-
ever, if “Valid for Work Only With DHS Authorization” is prin-
ted on your social security card, your SSN is valid for EIC pur-
poses only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number
(SSN) near the beginning of these instructions. If you won't
have an SSN by the date your return is due, see What if You
Can't File on Time?
If you didn't have an SSN issued on or before the due date of
your 2018 return (including extensions), you can't claim the EIC
on your original or an amended 2018 return. Also, if a child
didn't have an SSN issued on or before the due date of your re-
turn (including extensions), you can't count that child as a quali-
fying child in figuring the EIC on your original or an amended
2018 return.
Student. A student is a child who during any part of 5 calendar
months of 2018 was enrolled as a full-time student at a school,
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school of-
fering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive
as a result of taking the EIC can't be counted as income when
determining if you or anyone else is eligible for benefits or as-
sistance, or how much you or anyone else can receive, under
any federal program or under any state or local program fi-
nanced in whole or in part with federal funds. These programs
include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), and Supple-
mental Nutrition Assistance Program (food stamps). In addition,
when determining eligibility, the refund can't be counted as a
resource for at least 12 months after you receive it. Check with
your local benefit coordinator to find out if your refund will af-
fect your benefits.
Need more information or forms? Visit IRS.gov. -50-
2018 Form 1040—Line 17aAWorksheet —2018 EIC—Line 17a
1040
Yes. Skip line 5; enter the amount from line 2 on line 6.
STOP
Keep for Your Records
Before you begin:
1.
2.
3.
4.
5.
1Enter your earned income from Step 5.
Enter the amount from Form 1040, line 7.
Are the amounts on lines 3 and 1 the same?
No. Go to line 5.
If you have:
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
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 children you have. Enter the credit
here.
Enter this amount on
Form 1040, line 17a.
Part 3
Part 1
Part 2
All Filers Using
Worksheet A
Filers Who
Answered
“No” on
Line 4
Your Earned
Income Credit
● No qualifying children, is the amount on line 3 less than $8,500
($14,200 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than
$18,700 ($24,350 if married filing jointly)?
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
6. This is your earned income credit.
Reminder—
If you have a qualifying child, complete and attach Schedule EIC.
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 the
credit for 2018.
EIC
1040
CAUTION
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.
Look up the amount on line 1 above in the EIC Table (right after
Worksheet B) to find the credit. Be sure you use the correct column
for your filing status and the number of children you have. Enter the
credit here.
If line 2 is zero, You can’t take the credit.
Enter “No” in the space to the left of Form 1040, line 17.
-51- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 17aBWorksheet —2018 EIC—Line 17a
STOP
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.
1a.
2.
3.
1a
Enter the amount from Schedule SE, Section A, line 3, or
Section B, line 3, whichever applies.
Subtract line 1d from 1c.
Don’t include on these lines any statutory employee income, any net profit from services performed as a
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.
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.
Part 3
Part 1
Part 2
Self-Employed,
Members of the
Clergy, and
People With
Church Employee
Income Filing
Schedule SE
Self-Employed
NOT Required
To File
Schedule SE
Statutory Employees
Filing Schedule
C or C-EZ
2 qualifying children, is line 4b less than $45,802 ($51,492 if married filing jointly)?
1 qualifying child, is line 4b less than $40,320 ($46,010 if married filing jointly)?
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.
1e
c.
d.
e.
1c
Enter any amount from Schedule SE, Section B, line 4b, and line 5a.
1d
Combine lines 1a and 1b.
Enter the amount from Schedule SE, Section A, line 6, or
Section B, line 13, whichever applies.
=
=
For example, your
net earnings from
self-employment
were less than $400.
a. 2a
Enter any net farm profit or (loss) from Schedule F, line 34, and from
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
b.
2b
Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; and Schedule K-1 (Form 1065), box 14, code A (other than
farming)*. +
Combine lines 2a and 2b. 2cc. =
Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that
you are filing as a statutory employee. 3
Part 4
All Filers Using
Worksheet B
Note. If line 4b
includes income on
which you should
have paid self-
employment tax but
didn’t, we may
reduce your credit by
the amount of
self-employment tax
not paid.
4a. Enter your earned income from Step 5.
4b
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
5. If you have:
No qualifying children, is line 4b less than $15,270 ($20,950 if married filing jointly)?
No. You can’t take the credit. Enter “No” in the space to the left of Form 1040, line 17.
*If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A.
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.
If line 4b is zero or less, You can’t take the credit. Enter “No” in the space to the left of Form 1040,
line 17.
4a
STOP
3 or more qualifying children, is line 4b less than $49,194 ($54,884 if married filing jointly)?
b. 1b+
–
●
●
●
●
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2018 Form 1040—Line 17aBWorksheet —2018 EIC—Line 17a—Continued
1040
Skip line 10; enter the amount from line 7 on line 11.Yes.
STOP
Keep for Your Records
6.
7.
8.
9.
10.
6Enter your total earned income from Part 4, line 4b.
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 children you have. Enter the credit here.
Enter the amount from Form 1040, line 7.
Are the amounts on lines 8 and 6 the same?
Go to line 10.No.
If you have:
Leave line 10 blank; enter the amount from line 7 on line 11.Yes.
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 children you have. Enter the credit here.
Enter this amount on
Form 1040, line 17a.
Part 5
Part 7
All Filers Using
Worksheet B
Your Earned
Income Credit
If line 7 is zero, You can’t take the credit.
Enter “No” in the space to the left of Form 1040, line 17.
No qualifying children, is the amount on line 8 less than $8,500
($14,200 if married filing jointly)?
1 or more qualifying children, is the amount on line 8 less than $18,700
($24,350 if married filing jointly)?
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.
This is your earned income credit.
Reminder—
If you have a qualifying child, complete and attach Schedule EIC.
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 the credit for 2018.
EIC
1040
Part 6
Filers Who
Answered
“No” on
Line 9
CAUTION
11.
●
●
-53- Need more information or forms? Visit IRS.gov.
2018 Earned Income Credit (EIC) Table
Caution. This is not a tax table.At least
Your credit is—
And your filing status is—
If the amount you are
looking up from the
worksheet is—
Single, head of household, or
qualifying widow(er) and
the number of children you have is—
2,400 186 825 970
2,450
2,450
2,500 189 842 990
1,091
1,114
But less
than
1. To find your credit, read down the
“At least - But less than” columns
and find the line that includes the
amount you were told to look up
from your EIC Worksheet.
2. Then, go to the column that
includes your filing status and the
number of qualifying children you
have. Enter the credit from that
column on your EIC Worksheet.
Example. If your filing status is
single, you have one qualifying
child, and the amount you are
looking up from your EIC
Worksheet is $2,455, you would
enter $842.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
$1 $50 $2 $9 $10 $11 $2 $9 $10 $11
50 100 6 26 30 34 6 26 30 34
100 150 10 43 50 56 10 43 50 56
150 200 13 60 70 79 13 60 70 79
200 250 17 77 90 101 17 77 90 101
250 300 21 94 110 124 21 94 110 124
300 350 25 111 130 146 25 111 130 146
350 400 29 128 150 169 29 128 150 169
400 450 33 145 170 191 33 145 170 191
450 500 36 162 190 214 36 162 190 214
500 550 40 179 210 236 40 179 210 236
550 600 44 196 230 259 44 196 230 259
600 650 48 213 250 281 48 213 250 281
650 700 52 230 270 304 52 230 270 304
700 750 55 247 290 326 55 247 290 326
750 800 59 264 310 349 59 264 310 349
800 850 63 281 330 371 63 281 330 371
850 900 67 298 350 394 67 298 350 394
900 950 71 315 370 416 71 315 370 416
950 1,000 75 332 390 439 75 332 390 439
1,000 1,050 78 349 410 461 78 349 410 461
1,050 1,100 82 366 430 484 82 366 430 484
1,100 1,150 86 383 450 506 86 383 450 506
1,150 1,200 90 400 470 529 90 400 470 529
1,200 1,250 94 417 490 551 94 417 490 551
1,250 1,300 98 434 510 574 98 434 510 574
1,300 1,350 101 451 530 596 101 451 530 596
1,350 1,400 105 468 550 619 105 468 550 619
1,400 1,450 109 485 570 641 109 485 570 641
1,450 1,500 113 502 590 664 113 502 590 664
1,500 1,550 117 519 610 686 117 519 610 686
1,550 1,600 120 536 630 709 120 536 630 709
1,600 1,650 124 553 650 731 124 553 650 731
1,650 1,700 128 570 670 754 128 570 670 754
1,700 1,750 132 587 690 776 132 587 690 776
1,750 1,800 136 604 710 799 136 604 710 799
1,800 1,850 140 621 730 821 140 621 730 821
1,850 1,900 143 638 750 844 143 638 750 844
1,900 1,950 147 655 770 866 147 655 770 866
1,950 2,000 151 672 790 889 151 672 790 889
2,000 2,050 155 689 810 911 155 689 810 911
2,050 2,100 159 706 830 934 159 706 830 934
2,100 2,150 163 723 850 956 163 723 850 956
2,150 2,200 166 740 870 979 166 740 870 979
2,200 2,250 170 757 890 1,001 170 757 890 1,001
2,250 2,300 174 774 910 1,024 174 774 910 1,024
2,300 2,350 178 791 930 1,046 178 791 930 1,046
2,350 2,400 182 808 950 1,069 182 808 950 1,069
2,400 2,450 186 825 970 1,091 186 825 970 1,091
2,450 2,500 189 842 990 1,114 189 842 990 1,114
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271
2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509
(Continued)
- 54 - Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959
6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981
6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004
6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026
6,750 6,800 519 2,304 2,710 3,049 519 2,304 2,710 3,049
6,800 6,850 519 2,321 2,730 3,071 519 2,321 2,730 3,071
6,850 6,900 519 2,338 2,750 3,094 519 2,338 2,750 3,094
6,900 6,950 519 2,355 2,770 3,116 519 2,355 2,770 3,116
6,950 7,000 519 2,372 2,790 3,139 519 2,372 2,790 3,139
7,000 7,050 519 2,389 2,810 3,161 519 2,389 2,810 3,161
7,050 7,100 519 2,406 2,830 3,184 519 2,406 2,830 3,184
7,100 7,150 519 2,423 2,850 3,206 519 2,423 2,850 3,206
7,150 7,200 519 2,440 2,870 3,229 519 2,440 2,870 3,229
7,200 7,250 519 2,457 2,890 3,251 519 2,457 2,890 3,251
7,250 7,300 519 2,474 2,910 3,274 519 2,474 2,910 3,274
7,300 7,350 519 2,491 2,930 3,296 519 2,491 2,930 3,296
7,350 7,400 519 2,508 2,950 3,319 519 2,508 2,950 3,319
7,400 7,450 519 2,525 2,970 3,341 519 2,525 2,970 3,341
7,450 7,500 519 2,542 2,990 3,364 519 2,542 2,990 3,364
7,500 7,550 519 2,559 3,010 3,386 519 2,559 3,010 3,386
7,550 7,600 519 2,576 3,030 3,409 519 2,576 3,030 3,409
7,600 7,650 519 2,593 3,050 3,431 519 2,593 3,050 3,431
7,650 7,700 519 2,610 3,070 3,454 519 2,610 3,070 3,454
7,700 7,750 519 2,627 3,090 3,476 519 2,627 3,090 3,476
7,750 7,800 519 2,644 3,110 3,499 519 2,644 3,110 3,499
7,800 7,850 519 2,661 3,130 3,521 519 2,661 3,130 3,521
7,850 7,900 519 2,678 3,150 3,544 519 2,678 3,150 3,544
7,900 7,950 519 2,695 3,170 3,566 519 2,695 3,170 3,566
7,950 8,000 519 2,712 3,190 3,589 519 2,712 3,190 3,589
8,000 8,050 519 2,729 3,210 3,611 519 2,729 3,210 3,611
8,050 8,100 519 2,746 3,230 3,634 519 2,746 3,230 3,634
8,100 8,150 519 2,763 3,250 3,656 519 2,763 3,250 3,656
8,150 8,200 519 2,780 3,270 3,679 519 2,780 3,270 3,679
8,200 8,250 519 2,797 3,290 3,701 519 2,797 3,290 3,701
8,250 8,300 519 2,814 3,310 3,724 519 2,814 3,310 3,724
8,300 8,350 519 2,831 3,330 3,746 519 2,831 3,330 3,746
8,350 8,400 519 2,848 3,350 3,769 519 2,848 3,350 3,769
8,400 8,450 519 2,865 3,370 3,791 519 2,865 3,370 3,791
8,450 8,500 519 2,882 3,390 3,814 519 2,882 3,390 3,814
8,500 8,550 516 2,899 3,410 3,836 519 2,899 3,410 3,836
8,550 8,600 512 2,916 3,430 3,859 519 2,916 3,430 3,859
8,600 8,650 508 2,933 3,450 3,881 519 2,933 3,450 3,881
8,650 8,700 505 2,950 3,470 3,904 519 2,950 3,470 3,904
8,700 8,750 501 2,967 3,490 3,926 519 2,967 3,490 3,926
8,750 8,800 497 2,984 3,510 3,949 519 2,984 3,510 3,949
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
8,800 8,850 493 3,001 3,530 3,971 519 3,001 3,530 3,971
8,850 8,900 489 3,018 3,550 3,994 519 3,018 3,550 3,994
8,900 8,950 485 3,035 3,570 4,016 519 3,035 3,570 4,016
8,950 9,000 482 3,052 3,590 4,039 519 3,052 3,590 4,039
9,000 9,050 478 3,069 3,610 4,061 519 3,069 3,610 4,061
9,050 9,100 474 3,086 3,630 4,084 519 3,086 3,630 4,084
9,100 9,150 470 3,103 3,650 4,106 519 3,103 3,650 4,106
9,150 9,200 466 3,120 3,670 4,129 519 3,120 3,670 4,129
9,200 9,250 462 3,137 3,690 4,151 519 3,137 3,690 4,151
9,250 9,300 459 3,154 3,710 4,174 519 3,154 3,710 4,174
9,300 9,350 455 3,171 3,730 4,196 519 3,171 3,730 4,196
9,350 9,400 451 3,188 3,750 4,219 519 3,188 3,750 4,219
9,400 9,450 447 3,205 3,770 4,241 519 3,205 3,770 4,241
9,450 9,500 443 3,222 3,790 4,264 519 3,222 3,790 4,264
9,500 9,550 439 3,239 3,810 4,286 519 3,239 3,810 4,286
9,550 9,600 436 3,256 3,830 4,309 519 3,256 3,830 4,309
9,600 9,650 432 3,273 3,850 4,331 519 3,273 3,850 4,331
9,650 9,700 428 3,290 3,870 4,354 519 3,290 3,870 4,354
9,700 9,750 424 3,307 3,890 4,376 519 3,307 3,890 4,376
9,750 9,800 420 3,324 3,910 4,399 519 3,324 3,910 4,399
9,800 9,850 417 3,341 3,930 4,421 519 3,341 3,930 4,421
9,850 9,900 413 3,358 3,950 4,444 519 3,358 3,950 4,444
9,900 9,950 409 3,375 3,970 4,466 519 3,375 3,970 4,466
9,950 10,000 405 3,392 3,990 4,489 519 3,392 3,990 4,489
10,000 10,050 401 3,409 4,010 4,511 519 3,409 4,010 4,511
10,050 10,100 397 3,426 4,030 4,534 519 3,426 4,030 4,534
10,100 10,150 394 3,443 4,050 4,556 519 3,443 4,050 4,556
10,150 10,200 390 3,461 4,070 4,579 519 3,461 4,070 4,579
10,200 10,250 386 3,461 4,090 4,601 519 3,461 4,090 4,601
10,250 10,300 382 3,461 4,110 4,624 519 3,461 4,110 4,624
10,300 10,350 378 3,461 4,130 4,646 519 3,461 4,130 4,646
10,350 10,400 374 3,461 4,150 4,669 519 3,461 4,150 4,669
10,400 10,450 371 3,461 4,170 4,691 519 3,461 4,170 4,691
10,450 10,500 367 3,461 4,190 4,714 519 3,461 4,190 4,714
10,500 10,550 363 3,461 4,210 4,736 519 3,461 4,210 4,736
10,550 10,600 359 3,461 4,230 4,759 519 3,461 4,230 4,759
10,600 10,650 355 3,461 4,250 4,781 519 3,461 4,250 4,781
10,650 10,700 352 3,461 4,270 4,804 519 3,461 4,270 4,804
10,700 10,750 348 3,461 4,290 4,826 519 3,461 4,290 4,826
10,750 10,800 344 3,461 4,310 4,849 519 3,461 4,310 4,849
10,800 10,850 340 3,461 4,330 4,871 519 3,461 4,330 4,871
10,850 10,900 336 3,461 4,350 4,894 519 3,461 4,350 4,894
10,900 10,950 332 3,461 4,370 4,916 519 3,461 4,370 4,916
10,950 11,000 329 3,461 4,390 4,939 519 3,461 4,390 4,939
11,000 11,050 325 3,461 4,410 4,961 519 3,461 4,410 4,961
11,050 11,100 321 3,461 4,430 4,984 519 3,461 4,430 4,984
11,100 11,150 317 3,461 4,450 5,006 519 3,461 4,450 5,006
11,150 11,200 313 3,461 4,470 5,029 519 3,461 4,470 5,029
11,200 11,250 309 3,461 4,490 5,051 519 3,461 4,490 5,051
11,250 11,300 306 3,461 4,510 5,074 519 3,461 4,510 5,074
11,300 11,350 302 3,461 4,530 5,096 519 3,461 4,530 5,096
11,350 11,400 298 3,461 4,550 5,119 519 3,461 4,550 5,119
11,400 11,450 294 3,461 4,570 5,141 519 3,461 4,570 5,141
11,450 11,500 290 3,461 4,590 5,164 519 3,461 4,590 5,164
11,500 11,550 286 3,461 4,610 5,186 519 3,461 4,610 5,186
11,550 11,600 283 3,461 4,630 5,209 519 3,461 4,630 5,209
11,600 11,650 279 3,461 4,650 5,231 519 3,461 4,650 5,231
11,650 11,700 275 3,461 4,670 5,254 519 3,461 4,670 5,254
11,700 11,750 271 3,461 4,690 5,276 519 3,461 4,690 5,276
11,750 11,800 267 3,461 4,710 5,299 519 3,461 4,710 5,299
11,800 11,850 264 3,461 4,730 5,321 519 3,461 4,730 5,321
11,850 11,900 260 3,461 4,750 5,344 519 3,461 4,750 5,344
11,900 11,950 256 3,461 4,770 5,366 519 3,461 4,770 5,366
11,950 12,000 252 3,461 4,790 5,389 519 3,461 4,790 5,389
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov. - 55 -
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
12,000 12,050 248 3,461 4,810 5,411 519 3,461 4,810 5,411
12,050 12,100 244 3,461 4,830 5,434 519 3,461 4,830 5,434
12,100 12,150 241 3,461 4,850 5,456 519 3,461 4,850 5,456
12,150 12,200 237 3,461 4,870 5,479 519 3,461 4,870 5,479
12,200 12,250 233 3,461 4,890 5,501 519 3,461 4,890 5,501
12,250 12,300 229 3,461 4,910 5,524 519 3,461 4,910 5,524
12,300 12,350 225 3,461 4,930 5,546 519 3,461 4,930 5,546
12,350 12,400 221 3,461 4,950 5,569 519 3,461 4,950 5,569
12,400 12,450 218 3,461 4,970 5,591 519 3,461 4,970 5,591
12,450 12,500 214 3,461 4,990 5,614 519 3,461 4,990 5,614
12,500 12,550 210 3,461 5,010 5,636 519 3,461 5,010 5,636
12,550 12,600 206 3,461 5,030 5,659 519 3,461 5,030 5,659
12,600 12,650 202 3,461 5,050 5,681 519 3,461 5,050 5,681
12,650 12,700 199 3,461 5,070 5,704 519 3,461 5,070 5,704
12,700 12,750 195 3,461 5,090 5,726 519 3,461 5,090 5,726
12,750 12,800 191 3,461 5,110 5,749 519 3,461 5,110 5,749
12,800 12,850 187 3,461 5,130 5,771 519 3,461 5,130 5,771
12,850 12,900 183 3,461 5,150 5,794 519 3,461 5,150 5,794
12,900 12,950 179 3,461 5,170 5,816 519 3,461 5,170 5,816
12,950 13,000 176 3,461 5,190 5,839 519 3,461 5,190 5,839
13,000 13,050 172 3,461 5,210 5,861 519 3,461 5,210 5,861
13,050 13,100 168 3,461 5,230 5,884 519 3,461 5,230 5,884
13,100 13,150 164 3,461 5,250 5,906 519 3,461 5,250 5,906
13,150 13,200 160 3,461 5,270 5,929 519 3,461 5,270 5,929
13,200 13,250 156 3,461 5,290 5,951 519 3,461 5,290 5,951
13,250 13,300 153 3,461 5,310 5,974 519 3,461 5,310 5,974
13,300 13,350 149 3,461 5,330 5,996 519 3,461 5,330 5,996
13,350 13,400 145 3,461 5,350 6,019 519 3,461 5,350 6,019
13,400 13,450 141 3,461 5,370 6,041 519 3,461 5,370 6,041
13,450 13,500 137 3,461 5,390 6,064 519 3,461 5,390 6,064
13,500 13,550 133 3,461 5,410 6,086 519 3,461 5,410 6,086
13,550 13,600 130 3,461 5,430 6,109 519 3,461 5,430 6,109
13,600 13,650 126 3,461 5,450 6,131 519 3,461 5,450 6,131
13,650 13,700 122 3,461 5,470 6,154 519 3,461 5,470 6,154
13,700 13,750 118 3,461 5,490 6,176 519 3,461 5,490 6,176
13,750 13,800 114 3,461 5,510 6,199 519 3,461 5,510 6,199
13,800 13,850 111 3,461 5,530 6,221 519 3,461 5,530 6,221
13,850 13,900 107 3,461 5,550 6,244 519 3,461 5,550 6,244
13,900 13,950 103 3,461 5,570 6,266 519 3,461 5,570 6,266
13,950 14,000 99 3,461 5,590 6,289 519 3,461 5,590 6,289
14,000 14,050 95 3,461 5,610 6,311 519 3,461 5,610 6,311
14,050 14,100 91 3,461 5,630 6,334 519 3,461 5,630 6,334
14,100 14,150 88 3,461 5,650 6,356 519 3,461 5,650 6,356
14,150 14,200 84 3,461 5,670 6,379 519 3,461 5,670 6,379
14,200 14,250 80 3,461 5,690 6,401 514 3,461 5,690 6,401
14,250 14,300 76 3,461 5,716 6,431 511 3,461 5,716 6,431
14,300 14,350 72 3,461 5,716 6,431 507 3,461 5,716 6,431
14,350 14,400 68 3,461 5,716 6,431 503 3,461 5,716 6,431
14,400 14,450 65 3,461 5,716 6,431 499 3,461 5,716 6,431
14,450 14,500 61 3,461 5,716 6,431 495 3,461 5,716 6,431
14,500 14,550 57 3,461 5,716 6,431 492 3,461 5,716 6,431
14,550 14,600 53 3,461 5,716 6,431 488 3,461 5,716 6,431
14,600 14,650 49 3,461 5,716 6,431 484 3,461 5,716 6,431
14,650 14,700 46 3,461 5,716 6,431 480 3,461 5,716 6,431
14,700 14,750 42 3,461 5,716 6,431 476 3,461 5,716 6,431
14,750 14,800 38 3,461 5,716 6,431 472 3,461 5,716 6,431
14,800 14,850 34 3,461 5,716 6,431 469 3,461 5,716 6,431
14,850 14,900 30 3,461 5,716 6,431 465 3,461 5,716 6,431
14,900 14,950 26 3,461 5,716 6,431 461 3,461 5,716 6,431
14,950 15,000 23 3,461 5,716 6,431 457 3,461 5,716 6,431
15,000 15,050 19 3,461 5,716 6,431 453 3,461 5,716 6,431
15,050 15,100 15 3,461 5,716 6,431 449 3,461 5,716 6,431
15,100 15,150 11 3,461 5,716 6,431 446 3,461 5,716 6,431
15,150 15,200 7 3,461 5,716 6,431 442 3,461 5,716 6,431
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
15,200 15,250 3 3,461 5,716 6,431 438 3,461 5,716 6,431
15,250 15,300 * 3,461 5,716 6,431 434 3,461 5,716 6,431
15,300 15,350 0 3,461 5,716 6,431 430 3,461 5,716 6,431
15,350 15,400 0 3,461 5,716 6,431 426 3,461 5,716 6,431
15,400 15,450 0 3,461 5,716 6,431 423 3,461 5,716 6,431
15,450 15,500 0 3,461 5,716 6,431 419 3,461 5,716 6,431
15,500 15,550 0 3,461 5,716 6,431 415 3,461 5,716 6,431
15,550 15,600 0 3,461 5,716 6,431 411 3,461 5,716 6,431
15,600 15,650 0 3,461 5,716 6,431 407 3,461 5,716 6,431
15,650 15,700 0 3,461 5,716 6,431 404 3,461 5,716 6,431
15,700 15,750 0 3,461 5,716 6,431 400 3,461 5,716 6,431
15,750 15,800 0 3,461 5,716 6,431 396 3,461 5,716 6,431
15,800 15,850 0 3,461 5,716 6,431 392 3,461 5,716 6,431
15,850 15,900 0 3,461 5,716 6,431 388 3,461 5,716 6,431
15,900 15,950 0 3,461 5,716 6,431 384 3,461 5,716 6,431
15,950 16,000 0 3,461 5,716 6,431 381 3,461 5,716 6,431
16,000 16,050 0 3,461 5,716 6,431 377 3,461 5,716 6,431
16,050 16,100 0 3,461 5,716 6,431 373 3,461 5,716 6,431
16,100 16,150 0 3,461 5,716 6,431 369 3,461 5,716 6,431
16,150 16,200 0 3,461 5,716 6,431 365 3,461 5,716 6,431
16,200 16,250 0 3,461 5,716 6,431 361 3,461 5,716 6,431
16,250 16,300 0 3,461 5,716 6,431 358 3,461 5,716 6,431
16,300 16,350 0 3,461 5,716 6,431 354 3,461 5,716 6,431
16,350 16,400 0 3,461 5,716 6,431 350 3,461 5,716 6,431
16,400 16,450 0 3,461 5,716 6,431 346 3,461 5,716 6,431
16,450 16,500 0 3,461 5,716 6,431 342 3,461 5,716 6,431
16,500 16,550 0 3,461 5,716 6,431 339 3,461 5,716 6,431
16,550 16,600 0 3,461 5,716 6,431 335 3,461 5,716 6,431
16,600 16,650 0 3,461 5,716 6,431 331 3,461 5,716 6,431
16,650 16,700 0 3,461 5,716 6,431 327 3,461 5,716 6,431
16,700 16,750 0 3,461 5,716 6,431 323 3,461 5,716 6,431
16,750 16,800 0 3,461 5,716 6,431 319 3,461 5,716 6,431
16,800 16,850 0 3,461 5,716 6,431 316 3,461 5,716 6,431
16,850 16,900 0 3,461 5,716 6,431 312 3,461 5,716 6,431
16,900 16,950 0 3,461 5,716 6,431 308 3,461 5,716 6,431
16,950 17,000 0 3,461 5,716 6,431 304 3,461 5,716 6,431
17,000 17,050 0 3,461 5,716 6,431 300 3,461 5,716 6,431
17,050 17,100 0 3,461 5,716 6,431 296 3,461 5,716 6,431
17,100 17,150 0 3,461 5,716 6,431 293 3,461 5,716 6,431
17,150 17,200 0 3,461 5,716 6,431 289 3,461 5,716 6,431
17,200 17,250 0 3,461 5,716 6,431 285 3,461 5,716 6,431
17,250 17,300 0 3,461 5,716 6,431 281 3,461 5,716 6,431
17,300 17,350 0 3,461 5,716 6,431 277 3,461 5,716 6,431
17,350 17,400 0 3,461 5,716 6,431 273 3,461 5,716 6,431
17,400 17,450 0 3,461 5,716 6,431 270 3,461 5,716 6,431
17,450 17,500 0 3,461 5,716 6,431 266 3,461 5,716 6,431
17,500 17,550 0 3,461 5,716 6,431 262 3,461 5,716 6,431
17,550 17,600 0 3,461 5,716 6,431 258 3,461 5,716 6,431
17,600 17,650 0 3,461 5,716 6,431 254 3,461 5,716 6,431
17,650 17,700 0 3,461 5,716 6,431 251 3,461 5,716 6,431
17,700 17,750 0 3,461 5,716 6,431 247 3,461 5,716 6,431
17,750 17,800 0 3,461 5,716 6,431 243 3,461 5,716 6,431
17,800 17,850 0 3,461 5,716 6,431 239 3,461 5,716 6,431
17,850 17,900 0 3,461 5,716 6,431 235 3,461 5,716 6,431
17,900 17,950 0 3,461 5,716 6,431 231 3,461 5,716 6,431
17,950 18,000 0 3,461 5,716 6,431 228 3,461 5,716 6,431
18,000 18,050 0 3,461 5,716 6,431 224 3,461 5,716 6,431
18,050 18,100 0 3,461 5,716 6,431 220 3,461 5,716 6,431
18,100 18,150 0 3,461 5,716 6,431 216 3,461 5,716 6,431
18,150 18,200 0 3,461 5,716 6,431 212 3,461 5,716 6,431
18,200 18,250 0 3,461 5,716 6,431 208 3,461 5,716 6,431
18,250 18,300 0 3,461 5,716 6,431 205 3,461 5,716 6,431
18,300 18,350 0 3,461 5,716 6,431 201 3,461 5,716 6,431
18,350 18,400 0 3,461 5,716 6,431 197 3,461 5,716 6,431
* If the amount you are looking up from the worksheet is at least $15,250 but less than $15,270, and you have no qualifying children, your credit is $1.
If the amount you are looking up from the worksheet is $15,270 or more, and you have no qualifying children, you can’t take the credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
- 56 - Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
18,400 18,450 0 3,461 5,716 6,431 193 3,461 5,716 6,431
18,450 18,500 0 3,461 5,716 6,431 189 3,461 5,716 6,431
18,500 18,550 0 3,461 5,716 6,431 186 3,461 5,716 6,431
18,550 18,600 0 3,461 5,716 6,431 182 3,461 5,716 6,431
18,600 18,650 0 3,461 5,716 6,431 178 3,461 5,716 6,431
18,650 18,700 0 3,461 5,716 6,431 174 3,461 5,716 6,431
18,700 18,750 0 3,451 5,702 6,417 170 3,461 5,716 6,431
18,750 18,800 0 3,443 5,692 6,406 166 3,461 5,716 6,431
18,800 18,850 0 3,435 5,681 6,396 163 3,461 5,716 6,431
18,850 18,900 0 3,427 5,671 6,385 159 3,461 5,716 6,431
18,900 18,950 0 3,419 5,660 6,375 155 3,461 5,716 6,431
18,950 19,000 0 3,411 5,650 6,364 151 3,461 5,716 6,431
19,000 19,050 0 3,403 5,639 6,354 147 3,461 5,716 6,431
19,050 19,100 0 3,395 5,629 6,343 143 3,461 5,716 6,431
19,100 19,150 0 3,387 5,618 6,333 140 3,461 5,716 6,431
19,150 19,200 0 3,379 5,608 6,322 136 3,461 5,716 6,431
19,200 19,250 0 3,371 5,597 6,312 132 3,461 5,716 6,431
19,250 19,300 0 3,363 5,586 6,301 128 3,461 5,716 6,431
19,300 19,350 0 3,355 5,576 6,290 124 3,461 5,716 6,431
19,350 19,400 0 3,347 5,565 6,280 120 3,461 5,716 6,431
19,400 19,450 0 3,339 5,555 6,269 117 3,461 5,716 6,431
19,450 19,500 0 3,331 5,544 6,259 113 3,461 5,716 6,431
19,500 19,550 0 3,323 5,534 6,248 109 3,461 5,716 6,431
19,550 19,600 0 3,315 5,523 6,238 105 3,461 5,716 6,431
19,600 19,650 0 3,307 5,513 6,227 101 3,461 5,716 6,431
19,650 19,700 0 3,299 5,502 6,217 98 3,461 5,716 6,431
19,700 19,750 0 3,291 5,492 6,206 94 3,461 5,716 6,431
19,750 19,800 0 3,283 5,481 6,196 90 3,461 5,716 6,431
19,800 19,850 0 3,275 5,471 6,185 86 3,461 5,716 6,431
19,850 19,900 0 3,267 5,460 6,175 82 3,461 5,716 6,431
19,900 19,950 0 3,259 5,450 6,164 78 3,461 5,716 6,431
19,950 20,000 0 3,251 5,439 6,154 75 3,461 5,716 6,431
20,000 20,050 0 3,243 5,429 6,143 71 3,461 5,716 6,431
20,050 20,100 0 3,235 5,418 6,133 67 3,461 5,716 6,431
20,100 20,150 0 3,227 5,407 6,122 63 3,461 5,716 6,431
20,150 20,200 0 3,219 5,397 6,111 59 3,461 5,716 6,431
20,200 20,250 0 3,211 5,386 6,101 55 3,461 5,716 6,431
20,250 20,300 0 3,203 5,376 6,090 52 3,461 5,716 6,431
20,300 20,350 0 3,195 5,365 6,080 48 3,461 5,716 6,431
20,350 20,400 0 3,187 5,355 6,069 44 3,461 5,716 6,431
20,400 20,450 0 3,179 5,344 6,059 40 3,461 5,716 6,431
20,450 20,500 0 3,171 5,334 6,048 36 3,461 5,716 6,431
20,500 20,550 0 3,163 5,323 6,038 33 3,461 5,716 6,431
20,550 20,600 0 3,155 5,313 6,027 29 3,461 5,716 6,431
20,600 20,650 0 3,147 5,302 6,017 25 3,461 5,716 6,431
20,650 20,700 0 3,139 5,292 6,006 21 3,461 5,716 6,431
20,700 20,750 0 3,131 5,281 5,996 17 3,461 5,716 6,431
20,750 20,800 0 3,123 5,271 5,985 13 3,461 5,716 6,431
20,800 20,850 0 3,115 5,260 5,975 10 3,461 5,716 6,431
20,850 20,900 0 3,107 5,250 5,964 6 3,461 5,716 6,431
20,900 20,950 0 3,099 5,239 5,953 * 3,461 5,716 6,431
20,950 21,000 0 3,091 5,228 5,943 0 3,461 5,716 6,431
21,000 21,050 0 3,083 5,218 5,932 0 3,461 5,716 6,431
21,050 21,100 0 3,075 5,207 5,922 0 3,461 5,716 6,431
21,100 21,150 0 3,067 5,197 5,911 0 3,461 5,716 6,431
21,150 21,200 0 3,059 5,186 5,901 0 3,461 5,716 6,431
21,200 21,250 0 3,051 5,176 5,890 0 3,461 5,716 6,431
21,250 21,300 0 3,043 5,165 5,880 0 3,461 5,716 6,431
21,300 21,350 0 3,035 5,155 5,869 0 3,461 5,716 6,431
21,350 21,400 0 3,027 5,144 5,859 0 3,461 5,716 6,431
21,400 21,450 0 3,019 5,134 5,848 0 3,461 5,716 6,431
21,450 21,500 0 3,011 5,123 5,838 0 3,461 5,716 6,431
21,500 21,550 0 3,003 5,113 5,827 0 3,461 5,716 6,431
21,550 21,600 0 2,995 5,102 5,817 0 3,461 5,716 6,431
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
21,600 21,650 0 2,987 5,092 5,806 0 3,461 5,716 6,431
21,650 21,700 0 2,979 5,081 5,796 0 3,461 5,716 6,431
21,700 21,750 0 2,971 5,071 5,785 0 3,461 5,716 6,431
21,750 21,800 0 2,963 5,060 5,774 0 3,461 5,716 6,431
21,800 21,850 0 2,955 5,049 5,764 0 3,461 5,716 6,431
21,850 21,900 0 2,947 5,039 5,753 0 3,461 5,716 6,431
21,900 21,950 0 2,939 5,028 5,743 0 3,461 5,716 6,431
21,950 22,000 0 2,931 5,018 5,732 0 3,461 5,716 6,431
22,000 22,050 0 2,923 5,007 5,722 0 3,461 5,716 6,431
22,050 22,100 0 2,915 4,997 5,711 0 3,461 5,716 6,431
22,100 22,150 0 2,907 4,986 5,701 0 3,461 5,716 6,431
22,150 22,200 0 2,900 4,976 5,690 0 3,461 5,716 6,431
22,200 22,250 0 2,892 4,965 5,680 0 3,461 5,716 6,431
22,250 22,300 0 2,884 4,955 5,669 0 3,461 5,716 6,431
22,300 22,350 0 2,876 4,944 5,659 0 3,461 5,716 6,431
22,350 22,400 0 2,868 4,934 5,648 0 3,461 5,716 6,431
22,400 22,450 0 2,860 4,923 5,638 0 3,461 5,716 6,431
22,450 22,500 0 2,852 4,913 5,627 0 3,461 5,716 6,431
22,500 22,550 0 2,844 4,902 5,617 0 3,461 5,716 6,431
22,550 22,600 0 2,836 4,892 5,606 0 3,461 5,716 6,431
22,600 22,650 0 2,828 4,881 5,595 0 3,461 5,716 6,431
22,650 22,700 0 2,820 4,870 5,585 0 3,461 5,716 6,431
22,700 22,750 0 2,812 4,860 5,574 0 3,461 5,716 6,431
22,750 22,800 0 2,804 4,849 5,564 0 3,461 5,716 6,431
22,800 22,850 0 2,796 4,839 5,553 0 3,461 5,716 6,431
22,850 22,900 0 2,788 4,828 5,543 0 3,461 5,716 6,431
22,900 22,950 0 2,780 4,818 5,532 0 3,461 5,716 6,431
22,950 23,000 0 2,772 4,807 5,522 0 3,461 5,716 6,431
23,000 23,050 0 2,764 4,797 5,511 0 3,461 5,716 6,431
23,050 23,100 0 2,756 4,786 5,501 0 3,461 5,716 6,431
23,100 23,150 0 2,748 4,776 5,490 0 3,461 5,716 6,431
23,150 23,200 0 2,740 4,765 5,480 0 3,461 5,716 6,431
23,200 23,250 0 2,732 4,755 5,469 0 3,461 5,716 6,431
23,250 23,300 0 2,724 4,744 5,459 0 3,461 5,716 6,431
23,300 23,350 0 2,716 4,734 5,448 0 3,461 5,716 6,431
23,350 23,400 0 2,708 4,723 5,438 0 3,461 5,716 6,431
23,400 23,450 0 2,700 4,712 5,427 0 3,461 5,716 6,431
23,450 23,500 0 2,692 4,702 5,416 0 3,461 5,716 6,431
23,500 23,550 0 2,684 4,691 5,406 0 3,461 5,716 6,431
23,550 23,600 0 2,676 4,681 5,395 0 3,461 5,716 6,431
23,600 23,650 0 2,668 4,670 5,385 0 3,461 5,716 6,431
23,650 23,700 0 2,660 4,660 5,374 0 3,461 5,716 6,431
23,700 23,750 0 2,652 4,649 5,364 0 3,461 5,716 6,431
23,750 23,800 0 2,644 4,639 5,353 0 3,461 5,716 6,431
23,800 23,850 0 2,636 4,628 5,343 0 3,461 5,716 6,431
23,850 23,900 0 2,628 4,618 5,332 0 3,461 5,716 6,431
23,900 23,950 0 2,620 4,607 5,322 0 3,461 5,716 6,431
23,950 24,000 0 2,612 4,597 5,311 0 3,461 5,716 6,431
24,000 24,050 0 2,604 4,586 5,301 0 3,461 5,716 6,431
24,050 24,100 0 2,596 4,576 5,290 0 3,461 5,716 6,431
24,100 24,150 0 2,588 4,565 5,280 0 3,461 5,716 6,431
24,150 24,200 0 2,580 4,555 5,269 0 3,461 5,716 6,431
24,200 24,250 0 2,572 4,544 5,259 0 3,461 5,716 6,431
24,250 24,300 0 2,564 4,533 5,248 0 3,461 5,716 6,431
24,300 24,350 0 2,556 4,523 5,237 0 3,461 5,716 6,431
24,350 24,400 0 2,548 4,512 5,227 0 3,457† 5,711† 6,425†
24,400 24,450 0 2,540 4,502 5,216 0 3,449 5,700 6,415
24,450 24,500 0 2,532 4,491 5,206 0 3,441 5,690 6,404
24,500 24,550 0 2,524 4,481 5,195 0 3,433 5,679 6,394
24,550 24,600 0 2,516 4,470 5,185 0 3,425 5,669 6,383
24,600 24,650 0 2,508 4,460 5,174 0 3,417 5,658 6,373
24,650 24,700 0 2,500 4,449 5,164 0 3,409 5,648 6,362
24,700 24,750 0 2,492 4,439 5,153 0 3,401 5,637 6,352
24,750 24,800 0 2,484 4,428 5,143 0 3,393 5,626 6,341
* If the amount you are looking up from the worksheet is at least $20,900 but less than $20,950, and you have no qualifying children, your credit is $2.
If the amount you are looking up from the worksheet is $20,950 or more, and you have no qualifying children, you can’t take the credit.
† If the amount you are looking up from the worksheet is exactly $24,350, and you have one qualifying child, your credit is $3,461, $5,716 if you have
two qualifying children, and $6,431 if you have three qualifying children.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov. - 57 -
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
24,800 24,850 0 2,476 4,418 5,132 0 3,385 5,616 6,330
24,850 24,900 0 2,468 4,407 5,122 0 3,377 5,605 6,320
24,900 24,950 0 2,460 4,397 5,111 0 3,369 5,595 6,309
24,950 25,000 0 2,452 4,386 5,101 0 3,361 5,584 6,299
25,000 25,050 0 2,444 4,376 5,090 0 3,353 5,574 6,288
25,050 25,100 0 2,436 4,365 5,080 0 3,345 5,563 6,278
25,100 25,150 0 2,428 4,354 5,069 0 3,337 5,553 6,267
25,150 25,200 0 2,420 4,344 5,058 0 3,329 5,542 6,257
25,200 25,250 0 2,412 4,333 5,048 0 3,321 5,532 6,246
25,250 25,300 0 2,404 4,323 5,037 0 3,313 5,521 6,236
25,300 25,350 0 2,396 4,312 5,027 0 3,305 5,511 6,225
25,350 25,400 0 2,388 4,302 5,016 0 3,297 5,500 6,215
25,400 25,450 0 2,380 4,291 5,006 0 3,289 5,490 6,204
25,450 25,500 0 2,372 4,281 4,995 0 3,281 5,479 6,194
25,500 25,550 0 2,364 4,270 4,985 0 3,273 5,469 6,183
25,550 25,600 0 2,356 4,260 4,974 0 3,265 5,458 6,173
25,600 25,650 0 2,348 4,249 4,964 0 3,257 5,447 6,162
25,650 25,700 0 2,340 4,239 4,953 0 3,249 5,437 6,151
25,700 25,750 0 2,332 4,228 4,943 0 3,241 5,426 6,141
25,750 25,800 0 2,324 4,218 4,932 0 3,233 5,416 6,130
25,800 25,850 0 2,316 4,207 4,922 0 3,225 5,405 6,120
25,850 25,900 0 2,308 4,197 4,911 0 3,218 5,395 6,109
25,900 25,950 0 2,300 4,186 4,900 0 3,210 5,384 6,099
25,950 26,000 0 2,292 4,175 4,890 0 3,202 5,374 6,088
26,000 26,050 0 2,284 4,165 4,879 0 3,194 5,363 6,078
26,050 26,100 0 2,276 4,154 4,869 0 3,186 5,353 6,067
26,100 26,150 0 2,268 4,144 4,858 0 3,178 5,342 6,057
26,150 26,200 0 2,260 4,133 4,848 0 3,170 5,332 6,046
26,200 26,250 0 2,252 4,123 4,837 0 3,162 5,321 6,036
26,250 26,300 0 2,244 4,112 4,827 0 3,154 5,311 6,025
26,300 26,350 0 2,236 4,102 4,816 0 3,146 5,300 6,015
26,350 26,400 0 2,228 4,091 4,806 0 3,138 5,290 6,004
26,400 26,450 0 2,220 4,081 4,795 0 3,130 5,279 5,994
26,450 26,500 0 2,212 4,070 4,785 0 3,122 5,268 5,983
26,500 26,550 0 2,204 4,060 4,774 0 3,114 5,258 5,972
26,550 26,600 0 2,196 4,049 4,764 0 3,106 5,247 5,962
26,600 26,650 0 2,188 4,039 4,753 0 3,098 5,237 5,951
26,650 26,700 0 2,180 4,028 4,743 0 3,090 5,226 5,941
26,700 26,750 0 2,172 4,018 4,732 0 3,082 5,216 5,930
26,750 26,800 0 2,164 4,007 4,721 0 3,074 5,205 5,920
26,800 26,850 0 2,156 3,996 4,711 0 3,066 5,195 5,909
26,850 26,900 0 2,148 3,986 4,700 0 3,058 5,184 5,899
26,900 26,950 0 2,140 3,975 4,690 0 3,050 5,174 5,888
26,950 27,000 0 2,132 3,965 4,679 0 3,042 5,163 5,878
27,000 27,050 0 2,124 3,954 4,669 0 3,034 5,153 5,867
27,050 27,100 0 2,116 3,944 4,658 0 3,026 5,142 5,857
27,100 27,150 0 2,108 3,933 4,648 0 3,018 5,132 5,846
27,150 27,200 0 2,101 3,923 4,637 0 3,010 5,121 5,836
27,200 27,250 0 2,093 3,912 4,627 0 3,002 5,111 5,825
27,250 27,300 0 2,085 3,902 4,616 0 2,994 5,100 5,814
27,300 27,350 0 2,077 3,891 4,606 0 2,986 5,089 5,804
27,350 27,400 0 2,069 3,881 4,595 0 2,978 5,079 5,793
27,400 27,450 0 2,061 3,870 4,585 0 2,970 5,068 5,783
27,450 27,500 0 2,053 3,860 4,574 0 2,962 5,058 5,772
27,500 27,550 0 2,045 3,849 4,564 0 2,954 5,047 5,762
27,550 27,600 0 2,037 3,839 4,553 0 2,946 5,037 5,751
27,600 27,650 0 2,029 3,828 4,542 0 2,938 5,026 5,741
27,650 27,700 0 2,021 3,817 4,532 0 2,930 5,016 5,730
27,700 27,750 0 2,013 3,807 4,521 0 2,922 5,005 5,720
27,750 27,800 0 2,005 3,796 4,511 0 2,914 4,995 5,709
27,800 27,850 0 1,997 3,786 4,500 0 2,906 4,984 5,699
27,850 27,900 0 1,989 3,775 4,490 0 2,898 4,974 5,688
27,900 27,950 0 1,981 3,765 4,479 0 2,890 4,963 5,678
27,950 28,000 0 1,973 3,754 4,469 0 2,882 4,953 5,667
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
28,000 28,050 0 1,965 3,744 4,458 0 2,874 4,942 5,657
28,050 28,100 0 1,957 3,733 4,448 0 2,866 4,932 5,646
28,100 28,150 0 1,949 3,723 4,437 0 2,858 4,921 5,635
28,150 28,200 0 1,941 3,712 4,427 0 2,850 4,910 5,625
28,200 28,250 0 1,933 3,702 4,416 0 2,842 4,900 5,614
28,250 28,300 0 1,925 3,691 4,406 0 2,834 4,889 5,604
28,300 28,350 0 1,917 3,681 4,395 0 2,826 4,879 5,593
28,350 28,400 0 1,909 3,670 4,385 0 2,818 4,868 5,583
28,400 28,450 0 1,901 3,659 4,374 0 2,810 4,858 5,572
28,450 28,500 0 1,893 3,649 4,363 0 2,802 4,847 5,562
28,500 28,550 0 1,885 3,638 4,353 0 2,794 4,837 5,551
28,550 28,600 0 1,877 3,628 4,342 0 2,786 4,826 5,541
28,600 28,650 0 1,869 3,617 4,332 0 2,778 4,816 5,530
28,650 28,700 0 1,861 3,607 4,321 0 2,770 4,805 5,520
28,700 28,750 0 1,853 3,596 4,311 0 2,762 4,795 5,509
28,750 28,800 0 1,845 3,586 4,300 0 2,754 4,784 5,499
28,800 28,850 0 1,837 3,575 4,290 0 2,746 4,774 5,488
28,850 28,900 0 1,829 3,565 4,279 0 2,738 4,763 5,478
28,900 28,950 0 1,821 3,554 4,269 0 2,730 4,753 5,467
28,950 29,000 0 1,813 3,544 4,258 0 2,722 4,742 5,456
29,000 29,050 0 1,805 3,533 4,248 0 2,714 4,731 5,446
29,050 29,100 0 1,797 3,523 4,237 0 2,706 4,721 5,435
29,100 29,150 0 1,789 3,512 4,227 0 2,698 4,710 5,425
29,150 29,200 0 1,781 3,502 4,216 0 2,690 4,700 5,414
29,200 29,250 0 1,773 3,491 4,206 0 2,682 4,689 5,404
29,250 29,300 0 1,765 3,480 4,195 0 2,674 4,679 5,393
29,300 29,350 0 1,757 3,470 4,184 0 2,666 4,668 5,383
29,350 29,400 0 1,749 3,459 4,174 0 2,658 4,658 5,372
29,400 29,450 0 1,741 3,449 4,163 0 2,650 4,647 5,362
29,450 29,500 0 1,733 3,438 4,153 0 2,642 4,637 5,351
29,500 29,550 0 1,725 3,428 4,142 0 2,634 4,626 5,341
29,550 29,600 0 1,717 3,417 4,132 0 2,626 4,616 5,330
29,600 29,650 0 1,709 3,407 4,121 0 2,618 4,605 5,320
29,650 29,700 0 1,701 3,396 4,111 0 2,610 4,595 5,309
29,700 29,750 0 1,693 3,386 4,100 0 2,602 4,584 5,299
29,750 29,800 0 1,685 3,375 4,090 0 2,594 4,573 5,288
29,800 29,850 0 1,677 3,365 4,079 0 2,586 4,563 5,277
29,850 29,900 0 1,669 3,354 4,069 0 2,578 4,552 5,267
29,900 29,950 0 1,661 3,344 4,058 0 2,570 4,542 5,256
29,950 30,000 0 1,653 3,333 4,048 0 2,562 4,531 5,246
30,000 30,050 0 1,645 3,323 4,037 0 2,554 4,521 5,235
30,050 30,100 0 1,637 3,312 4,027 0 2,546 4,510 5,225
30,100 30,150 0 1,629 3,301 4,016 0 2,538 4,500 5,214
30,150 30,200 0 1,621 3,291 4,005 0 2,530 4,489 5,204
30,200 30,250 0 1,613 3,280 3,995 0 2,522 4,479 5,193
30,250 30,300 0 1,605 3,270 3,984 0 2,514 4,468 5,183
30,300 30,350 0 1,597 3,259 3,974 0 2,506 4,458 5,172
30,350 30,400 0 1,589 3,249 3,963 0 2,498 4,447 5,162
30,400 30,450 0 1,581 3,238 3,953 0 2,490 4,437 5,151
30,450 30,500 0 1,573 3,228 3,942 0 2,482 4,426 5,141
30,500 30,550 0 1,565 3,217 3,932 0 2,474 4,416 5,130
30,550 30,600 0 1,557 3,207 3,921 0 2,466 4,405 5,120
30,600 30,650 0 1,549 3,196 3,911 0 2,458 4,394 5,109
30,650 30,700 0 1,541 3,186 3,900 0 2,450 4,384 5,098
30,700 30,750 0 1,533 3,175 3,890 0 2,442 4,373 5,088
30,750 30,800 0 1,525 3,165 3,879 0 2,434 4,363 5,077
30,800 30,850 0 1,517 3,154 3,869 0 2,426 4,352 5,067
30,850 30,900 0 1,509 3,144 3,858 0 2,419 4,342 5,056
30,900 30,950 0 1,501 3,133 3,847 0 2,411 4,331 5,046
30,950 31,000 0 1,493 3,122 3,837 0 2,403 4,321 5,035
31,000 31,050 0 1,485 3,112 3,826 0 2,395 4,310 5,025
31,050 31,100 0 1,477 3,101 3,816 0 2,387 4,300 5,014
31,100 31,150 0 1,469 3,091 3,805 0 2,379 4,289 5,004
31,150 31,200 0 1,461 3,080 3,795 0 2,371 4,279 4,993
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
- 58 - Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
31,200 31,250 0 1,453 3,070 3,784 0 2,363 4,268 4,983
31,250 31,300 0 1,445 3,059 3,774 0 2,355 4,258 4,972
31,300 31,350 0 1,437 3,049 3,763 0 2,347 4,247 4,962
31,350 31,400 0 1,429 3,038 3,753 0 2,339 4,237 4,951
31,400 31,450 0 1,421 3,028 3,742 0 2,331 4,226 4,941
31,450 31,500 0 1,413 3,017 3,732 0 2,323 4,215 4,930
31,500 31,550 0 1,405 3,007 3,721 0 2,315 4,205 4,919
31,550 31,600 0 1,397 2,996 3,711 0 2,307 4,194 4,909
31,600 31,650 0 1,389 2,986 3,700 0 2,299 4,184 4,898
31,650 31,700 0 1,381 2,975 3,690 0 2,291 4,173 4,888
31,700 31,750 0 1,373 2,965 3,679 0 2,283 4,163 4,877
31,750 31,800 0 1,365 2,954 3,668 0 2,275 4,152 4,867
31,800 31,850 0 1,357 2,943 3,658 0 2,267 4,142 4,856
31,850 31,900 0 1,349 2,933 3,647 0 2,259 4,131 4,846
31,900 31,950 0 1,341 2,922 3,637 0 2,251 4,121 4,835
31,950 32,000 0 1,333 2,912 3,626 0 2,243 4,110 4,825
32,000 32,050 0 1,325 2,901 3,616 0 2,235 4,100 4,814
32,050 32,100 0 1,317 2,891 3,605 0 2,227 4,089 4,804
32,100 32,150 0 1,309 2,880 3,595 0 2,219 4,079 4,793
32,150 32,200 0 1,302 2,870 3,584 0 2,211 4,068 4,783
32,200 32,250 0 1,294 2,859 3,574 0 2,203 4,058 4,772
32,250 32,300 0 1,286 2,849 3,563 0 2,195 4,047 4,761
32,300 32,350 0 1,278 2,838 3,553 0 2,187 4,036 4,751
32,350 32,400 0 1,270 2,828 3,542 0 2,179 4,026 4,740
32,400 32,450 0 1,262 2,817 3,532 0 2,171 4,015 4,730
32,450 32,500 0 1,254 2,807 3,521 0 2,163 4,005 4,719
32,500 32,550 0 1,246 2,796 3,511 0 2,155 3,994 4,709
32,550 32,600 0 1,238 2,786 3,500 0 2,147 3,984 4,698
32,600 32,650 0 1,230 2,775 3,489 0 2,139 3,973 4,688
32,650 32,700 0 1,222 2,764 3,479 0 2,131 3,963 4,677
32,700 32,750 0 1,214 2,754 3,468 0 2,123 3,952 4,667
32,750 32,800 0 1,206 2,743 3,458 0 2,115 3,942 4,656
32,800 32,850 0 1,198 2,733 3,447 0 2,107 3,931 4,646
32,850 32,900 0 1,190 2,722 3,437 0 2,099 3,921 4,635
32,900 32,950 0 1,182 2,712 3,426 0 2,091 3,910 4,625
32,950 33,000 0 1,174 2,701 3,416 0 2,083 3,900 4,614
33,000 33,050 0 1,166 2,691 3,405 0 2,075 3,889 4,604
33,050 33,100 0 1,158 2,680 3,395 0 2,067 3,879 4,593
33,100 33,150 0 1,150 2,670 3,384 0 2,059 3,868 4,582
33,150 33,200 0 1,142 2,659 3,374 0 2,051 3,857 4,572
33,200 33,250 0 1,134 2,649 3,363 0 2,043 3,847 4,561
33,250 33,300 0 1,126 2,638 3,353 0 2,035 3,836 4,551
33,300 33,350 0 1,118 2,628 3,342 0 2,027 3,826 4,540
33,350 33,400 0 1,110 2,617 3,332 0 2,019 3,815 4,530
33,400 33,450 0 1,102 2,606 3,321 0 2,011 3,805 4,519
33,450 33,500 0 1,094 2,596 3,310 0 2,003 3,794 4,509
33,500 33,550 0 1,086 2,585 3,300 0 1,995 3,784 4,498
33,550 33,600 0 1,078 2,575 3,289 0 1,987 3,773 4,488
33,600 33,650 0 1,070 2,564 3,279 0 1,979 3,763 4,477
33,650 33,700 0 1,062 2,554 3,268 0 1,971 3,752 4,467
33,700 33,750 0 1,054 2,543 3,258 0 1,963 3,742 4,456
33,750 33,800 0 1,046 2,533 3,247 0 1,955 3,731 4,446
33,800 33,850 0 1,038 2,522 3,237 0 1,947 3,721 4,435
33,850 33,900 0 1,030 2,512 3,226 0 1,939 3,710 4,425
33,900 33,950 0 1,022 2,501 3,216 0 1,931 3,700 4,414
33,950 34,000 0 1,014 2,491 3,205 0 1,923 3,689 4,403
34,000 34,050 0 1,006 2,480 3,195 0 1,915 3,678 4,393
34,050 34,100 0 998 2,470 3,184 0 1,907 3,668 4,382
34,100 34,150 0 990 2,459 3,174 0 1,899 3,657 4,372
34,150 34,200 0 982 2,449 3,163 0 1,891 3,647 4,361
34,200 34,250 0 974 2,438 3,153 0 1,883 3,636 4,351
34,250 34,300 0 966 2,427 3,142 0 1,875 3,626 4,340
34,300 34,350 0 958 2,417 3,131 0 1,867 3,615 4,330
34,350 34,400 0 950 2,406 3,121 0 1,859 3,605 4,319
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
34,400 34,450 0 942 2,396 3,110 0 1,851 3,594 4,309
34,450 34,500 0 934 2,385 3,100 0 1,843 3,584 4,298
34,500 34,550 0 926 2,375 3,089 0 1,835 3,573 4,288
34,550 34,600 0 918 2,364 3,079 0 1,827 3,563 4,277
34,600 34,650 0 910 2,354 3,068 0 1,819 3,552 4,267
34,650 34,700 0 902 2,343 3,058 0 1,811 3,542 4,256
34,700 34,750 0 894 2,333 3,047 0 1,803 3,531 4,246
34,750 34,800 0 886 2,322 3,037 0 1,795 3,520 4,235
34,800 34,850 0 878 2,312 3,026 0 1,787 3,510 4,224
34,850 34,900 0 870 2,301 3,016 0 1,779 3,499 4,214
34,900 34,950 0 862 2,291 3,005 0 1,771 3,489 4,203
34,950 35,000 0 854 2,280 2,995 0 1,763 3,478 4,193
35,000 35,050 0 846 2,270 2,984 0 1,755 3,468 4,182
35,050 35,100 0 838 2,259 2,974 0 1,747 3,457 4,172
35,100 35,150 0 830 2,248 2,963 0 1,739 3,447 4,161
35,150 35,200 0 822 2,238 2,952 0 1,731 3,436 4,151
35,200 35,250 0 814 2,227 2,942 0 1,723 3,426 4,140
35,250 35,300 0 806 2,217 2,931 0 1,715 3,415 4,130
35,300 35,350 0 798 2,206 2,921 0 1,707 3,405 4,119
35,350 35,400 0 790 2,196 2,910 0 1,699 3,394 4,109
35,400 35,450 0 782 2,185 2,900 0 1,691 3,384 4,098
35,450 35,500 0 774 2,175 2,889 0 1,683 3,373 4,088
35,500 35,550 0 766 2,164 2,879 0 1,675 3,363 4,077
35,550 35,600 0 758 2,154 2,868 0 1,667 3,352 4,067
35,600 35,650 0 750 2,143 2,858 0 1,659 3,341 4,056
35,650 35,700 0 742 2,133 2,847 0 1,651 3,331 4,045
35,700 35,750 0 734 2,122 2,837 0 1,643 3,320 4,035
35,750 35,800 0 726 2,112 2,826 0 1,635 3,310 4,024
35,800 35,850 0 718 2,101 2,816 0 1,627 3,299 4,014
35,850 35,900 0 710 2,091 2,805 0 1,620 3,289 4,003
35,900 35,950 0 702 2,080 2,794 0 1,612 3,278 3,993
35,950 36,000 0 694 2,069 2,784 0 1,604 3,268 3,982
36,000 36,050 0 686 2,059 2,773 0 1,596 3,257 3,972
36,050 36,100 0 678 2,048 2,763 0 1,588 3,247 3,961
36,100 36,150 0 670 2,038 2,752 0 1,580 3,236 3,951
36,150 36,200 0 662 2,027 2,742 0 1,572 3,226 3,940
36,200 36,250 0 654 2,017 2,731 0 1,564 3,215 3,930
36,250 36,300 0 646 2,006 2,721 0 1,556 3,205 3,919
36,300 36,350 0 638 1,996 2,710 0 1,548 3,194 3,909
36,350 36,400 0 630 1,985 2,700 0 1,540 3,184 3,898
36,400 36,450 0 622 1,975 2,689 0 1,532 3,173 3,888
36,450 36,500 0 614 1,964 2,679 0 1,524 3,162 3,877
36,500 36,550 0 606 1,954 2,668 0 1,516 3,152 3,866
36,550 36,600 0 598 1,943 2,658 0 1,508 3,141 3,856
36,600 36,650 0 590 1,933 2,647 0 1,500 3,131 3,845
36,650 36,700 0 582 1,922 2,637 0 1,492 3,120 3,835
36,700 36,750 0 574 1,912 2,626 0 1,484 3,110 3,824
36,750 36,800 0 566 1,901 2,615 0 1,476 3,099 3,814
36,800 36,850 0 558 1,890 2,605 0 1,468 3,089 3,803
36,850 36,900 0 550 1,880 2,594 0 1,460 3,078 3,793
36,900 36,950 0 542 1,869 2,584 0 1,452 3,068 3,782
36,950 37,000 0 534 1,859 2,573 0 1,444 3,057 3,772
37,000 37,050 0 526 1,848 2,563 0 1,436 3,047 3,761
37,050 37,100 0 518 1,838 2,552 0 1,428 3,036 3,751
37,100 37,150 0 510 1,827 2,542 0 1,420 3,026 3,740
37,150 37,200 0 503 1,817 2,531 0 1,412 3,015 3,730
37,200 37,250 0 495 1,806 2,521 0 1,404 3,005 3,719
37,250 37,300 0 487 1,796 2,510 0 1,396 2,994 3,708
37,300 37,350 0 479 1,785 2,500 0 1,388 2,983 3,698
37,350 37,400 0 471 1,775 2,489 0 1,380 2,973 3,687
37,400 37,450 0 463 1,764 2,479 0 1,372 2,962 3,677
37,450 37,500 0 455 1,754 2,468 0 1,364 2,952 3,666
37,500 37,550 0 447 1,743 2,458 0 1,356 2,941 3,656
37,550 37,600 0 439 1,733 2,447 0 1,348 2,931 3,645
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov. - 59 -
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
37,600 37,650 0 431 1,722 2,436 0 1,340 2,920 3,635
37,650 37,700 0 423 1,711 2,426 0 1,332 2,910 3,624
37,700 37,750 0 415 1,701 2,415 0 1,324 2,899 3,614
37,750 37,800 0 407 1,690 2,405 0 1,316 2,889 3,603
37,800 37,850 0 399 1,680 2,394 0 1,308 2,878 3,593
37,850 37,900 0 391 1,669 2,384 0 1,300 2,868 3,582
37,900 37,950 0 383 1,659 2,373 0 1,292 2,857 3,572
37,950 38,000 0 375 1,648 2,363 0 1,284 2,847 3,561
38,000 38,050 0 367 1,638 2,352 0 1,276 2,836 3,551
38,050 38,100 0 359 1,627 2,342 0 1,268 2,826 3,540
38,100 38,150 0 351 1,617 2,331 0 1,260 2,815 3,529
38,150 38,200 0 343 1,606 2,321 0 1,252 2,804 3,519
38,200 38,250 0 335 1,596 2,310 0 1,244 2,794 3,508
38,250 38,300 0 327 1,585 2,300 0 1,236 2,783 3,498
38,300 38,350 0 319 1,575 2,289 0 1,228 2,773 3,487
38,350 38,400 0 311 1,564 2,279 0 1,220 2,762 3,477
38,400 38,450 0 303 1,553 2,268 0 1,212 2,752 3,466
38,450 38,500 0 295 1,543 2,257 0 1,204 2,741 3,456
38,500 38,550 0 287 1,532 2,247 0 1,196 2,731 3,445
38,550 38,600 0 279 1,522 2,236 0 1,188 2,720 3,435
38,600 38,650 0 271 1,511 2,226 0 1,180 2,710 3,424
38,650 38,700 0 263 1,501 2,215 0 1,172 2,699 3,414
38,700 38,750 0 255 1,490 2,205 0 1,164 2,689 3,403
38,750 38,800 0 247 1,480 2,194 0 1,156 2,678 3,393
38,800 38,850 0 239 1,469 2,184 0 1,148 2,668 3,382
38,850 38,900 0 231 1,459 2,173 0 1,140 2,657 3,372
38,900 38,950 0 223 1,448 2,163 0 1,132 2,647 3,361
38,950 39,000 0 215 1,438 2,152 0 1,124 2,636 3,350
39,000 39,050 0 207 1,427 2,142 0 1,116 2,625 3,340
39,050 39,100 0 199 1,417 2,131 0 1,108 2,615 3,329
39,100 39,150 0 191 1,406 2,121 0 1,100 2,604 3,319
39,150 39,200 0 183 1,396 2,110 0 1,092 2,594 3,308
39,200 39,250 0 175 1,385 2,100 0 1,084 2,583 3,298
39,250 39,300 0 167 1,374 2,089 0 1,076 2,573 3,287
39,300 39,350 0 159 1,364 2,078 0 1,068 2,562 3,277
39,350 39,400 0 151 1,353 2,068 0 1,060 2,552 3,266
39,400 39,450 0 143 1,343 2,057 0 1,052 2,541 3,256
39,450 39,500 0 135 1,332 2,047 0 1,044 2,531 3,245
39,500 39,550 0 127 1,322 2,036 0 1,036 2,520 3,235
39,550 39,600 0 119 1,311 2,026 0 1,028 2,510 3,224
39,600 39,650 0 111 1,301 2,015 0 1,020 2,499 3,214
39,650 39,700 0 103 1,290 2,005 0 1,012 2,489 3,203
39,700 39,750 0 95 1,280 1,994 0 1,004 2,478 3,193
39,750 39,800 0 87 1,269 1,984 0 996 2,467 3,182
39,800 39,850 0 79 1,259 1,973 0 988 2,457 3,171
39,850 39,900 0 71 1,248 1,963 0 980 2,446 3,161
39,900 39,950 0 63 1,238 1,952 0 972 2,436 3,150
39,950 40,000 0 55 1,227 1,942 0 964 2,425 3,140
40,000 40,050 0 47 1,217 1,931 0 956 2,415 3,129
40,050 40,100 0 39 1,206 1,921 0 948 2,404 3,119
40,100 40,150 0 31 1,195 1,910 0 940 2,394 3,108
40,150 40,200 0 23 1,185 1,899 0 932 2,383 3,098
40,200 40,250 0 15 1,174 1,889 0 924 2,373 3,087
40,250 40,300 0 7 1,164 1,878 0 916 2,362 3,077
40,300 40,350 0 * 1,153 1,868 0 908 2,352 3,066
40,350 40,400 0 0 1,143 1,857 0 900 2,341 3,056
40,400 40,450 0 0 1,132 1,847 0 892 2,331 3,045
40,450 40,500 0 0 1,122 1,836 0 884 2,320 3,035
40,500 40,550 0 0 1,111 1,826 0 876 2,310 3,024
40,550 40,600 0 0 1,101 1,815 0 868 2,299 3,014
40,600 40,650 0 0 1,090 1,805 0 860 2,288 3,003
40,650 40,700 0 0 1,080 1,794 0 852 2,278 2,992
40,700 40,750 0 0 1,069 1,784 0 844 2,267 2,982
40,750 40,800 0 0 1,059 1,773 0 836 2,257 2,971
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
40,800 40,850 0 0 1,048 1,763 0 828 2,246 2,961
40,850 40,900 0 0 1,038 1,752 0 821 2,236 2,950
40,900 40,950 0 0 1,027 1,741 0 813 2,225 2,940
40,950 41,000 0 0 1,016 1,731 0 805 2,215 2,929
41,000 41,050 0 0 1,006 1,720 0 797 2,204 2,919
41,050 41,100 0 0 995 1,710 0 789 2,194 2,908
41,100 41,150 0 0 985 1,699 0 781 2,183 2,898
41,150 41,200 0 0 974 1,689 0 773 2,173 2,887
41,200 41,250 0 0 964 1,678 0 765 2,162 2,877
41,250 41,300 0 0 953 1,668 0 757 2,152 2,866
41,300 41,350 0 0 943 1,657 0 749 2,141 2,856
41,350 41,400 0 0 932 1,647 0 741 2,131 2,845
41,400 41,450 0 0 922 1,636 0 733 2,120 2,835
41,450 41,500 0 0 911 1,626 0 725 2,109 2,824
41,500 41,550 0 0 901 1,615 0 717 2,099 2,813
41,550 41,600 0 0 890 1,605 0 709 2,088 2,803
41,600 41,650 0 0 880 1,594 0 701 2,078 2,792
41,650 41,700 0 0 869 1,584 0 693 2,067 2,782
41,700 41,750 0 0 859 1,573 0 685 2,057 2,771
41,750 41,800 0 0 848 1,562 0 677 2,046 2,761
41,800 41,850 0 0 837 1,552 0 669 2,036 2,750
41,850 41,900 0 0 827 1,541 0 661 2,025 2,740
41,900 41,950 0 0 816 1,531 0 653 2,015 2,729
41,950 42,000 0 0 806 1,520 0 645 2,004 2,719
42,000 42,050 0 0 795 1,510 0 637 1,994 2,708
42,050 42,100 0 0 785 1,499 0 629 1,983 2,698
42,100 42,150 0 0 774 1,489 0 621 1,973 2,687
42,150 42,200 0 0 764 1,478 0 613 1,962 2,677
42,200 42,250 0 0 753 1,468 0 605 1,952 2,666
42,250 42,300 0 0 743 1,457 0 597 1,941 2,655
42,300 42,350 0 0 732 1,447 0 589 1,930 2,645
42,350 42,400 0 0 722 1,436 0 581 1,920 2,634
42,400 42,450 0 0 711 1,426 0 573 1,909 2,624
42,450 42,500 0 0 701 1,415 0 565 1,899 2,613
42,500 42,550 0 0 690 1,405 0 557 1,888 2,603
42,550 42,600 0 0 680 1,394 0 549 1,878 2,592
42,600 42,650 0 0 669 1,383 0 541 1,867 2,582
42,650 42,700 0 0 658 1,373 0 533 1,857 2,571
42,700 42,750 0 0 648 1,362 0 525 1,846 2,561
42,750 42,800 0 0 637 1,352 0 517 1,836 2,550
42,800 42,850 0 0 627 1,341 0 509 1,825 2,540
42,850 42,900 0 0 616 1,331 0 501 1,815 2,529
42,900 42,950 0 0 606 1,320 0 493 1,804 2,519
42,950 43,000 0 0 595 1,310 0 485 1,794 2,508
43,000 43,050 0 0 585 1,299 0 477 1,783 2,498
43,050 43,100 0 0 574 1,289 0 469 1,773 2,487
43,100 43,150 0 0 564 1,278 0 461 1,762 2,476
43,150 43,200 0 0 553 1,268 0 453 1,751 2,466
43,200 43,250 0 0 543 1,257 0 445 1,741 2,455
43,250 43,300 0 0 532 1,247 0 437 1,730 2,445
43,300 43,350 0 0 522 1,236 0 429 1,720 2,434
43,350 43,400 0 0 511 1,226 0 421 1,709 2,424
43,400 43,450 0 0 500 1,215 0 413 1,699 2,413
43,450 43,500 0 0 490 1,204 0 405 1,688 2,403
43,500 43,550 0 0 479 1,194 0 397 1,678 2,392
43,550 43,600 0 0 469 1,183 0 389 1,667 2,382
43,600 43,650 0 0 458 1,173 0 381 1,657 2,371
43,650 43,700 0 0 448 1,162 0 373 1,646 2,361
43,700 43,750 0 0 437 1,152 0 365 1,636 2,350
43,750 43,800 0 0 427 1,141 0 357 1,625 2,340
43,800 43,850 0 0 416 1,131 0 349 1,615 2,329
43,850 43,900 0 0 406 1,120 0 341 1,604 2,319
43,900 43,950 0 0 395 1,110 0 333 1,594 2,308
43,950 44,000 0 0 385 1,099 0 325 1,583 2,297
* If the amount you are looking up from the worksheet is at least $40,300 but less than $40,320, and you have one qualifying child, your credit is $2. If
the amount you are looking up from the worksheet is $40,320 or more, and you have one qualifying child, you can’t take the credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
- 60 - Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
44,000 44,050 0 0 374 1,089 0 317 1,572 2,287
44,050 44,100 0 0 364 1,078 0 309 1,562 2,276
44,100 44,150 0 0 353 1,068 0 301 1,551 2,266
44,150 44,200 0 0 343 1,057 0 293 1,541 2,255
44,200 44,250 0 0 332 1,047 0 285 1,530 2,245
44,250 44,300 0 0 321 1,036 0 277 1,520 2,234
44,300 44,350 0 0 311 1,025 0 269 1,509 2,224
44,350 44,400 0 0 300 1,015 0 261 1,499 2,213
44,400 44,450 0 0 290 1,004 0 253 1,488 2,203
44,450 44,500 0 0 279 994 0 245 1,478 2,192
44,500 44,550 0 0 269 983 0 237 1,467 2,182
44,550 44,600 0 0 258 973 0 229 1,457 2,171
44,600 44,650 0 0 248 962 0 221 1,446 2,161
44,650 44,700 0 0 237 952 0 213 1,436 2,150
44,700 44,750 0 0 227 941 0 205 1,425 2,140
44,750 44,800 0 0 216 931 0 197 1,414 2,129
44,800 44,850 0 0 206 920 0 189 1,404 2,118
44,850 44,900 0 0 195 910 0 181 1,393 2,108
44,900 44,950 0 0 185 899 0 173 1,383 2,097
44,950 45,000 0 0 174 889 0 165 1,372 2,087
45,000 45,050 0 0 164 878 0 157 1,362 2,076
45,050 45,100 0 0 153 868 0 149 1,351 2,066
45,100 45,150 0 0 142 857 0 141 1,341 2,055
45,150 45,200 0 0 132 846 0 133 1,330 2,045
45,200 45,250 0 0 121 836 0 125 1,320 2,034
45,250 45,300 0 0 111 825 0 117 1,309 2,024
45,300 45,350 0 0 100 815 0 109 1,299 2,013
45,350 45,400 0 0 90 804 0 101 1,288 2,003
45,400 45,450 0 0 79 794 0 93 1,278 1,992
45,450 45,500 0 0 69 783 0 85 1,267 1,982
45,500 45,550 0 0 58 773 0 77 1,257 1,971
45,550 45,600 0 0 48 762 0 69 1,246 1,961
45,600 45,650 0 0 37 752 0 61 1,235 1,950
45,650 45,700 0 0 27 741 0 53 1,225 1,939
45,700 45,750 0 0 16 731 0 45 1,214 1,929
45,750 45,800 0 0 6 720 0 37 1,204 1,918
45,800 45,850 0 0 * 710 0 29 1,193 1,908
45,850 45,900 0 0 0 699 0 22 1,183 1,897
45,900 45,950 0 0 0 688 0 14 1,172 1,887
45,950 46,000 0 0 0 678 0 6 1,162 1,876
46,000 46,050 0 0 0 667 0 ** 1,151 1,866
46,050 46,100 0 0 0 657 0 0 1,141 1,855
46,100 46,150 0 0 0 646 0 0 1,130 1,845
46,150 46,200 0 0 0 636 0 0 1,120 1,834
46,200 46,250 0 0 0 625 0 0 1,109 1,824
46,250 46,300 0 0 0 615 0 0 1,099 1,813
46,300 46,350 0 0 0 604 0 0 1,088 1,803
46,350 46,400 0 0 0 594 0 0 1,078 1,792
46,400 46,450 0 0 0 583 0 0 1,067 1,782
46,450 46,500 0 0 0 573 0 0 1,056 1,771
46,500 46,550 0 0 0 562 0 0 1,046 1,760
46,550 46,600 0 0 0 552 0 0 1,035 1,750
46,600 46,650 0 0 0 541 0 0 1,025 1,739
46,650 46,700 0 0 0 531 0 0 1,014 1,729
46,700 46,750 0 0 0 520 0 0 1,004 1,718
46,750 46,800 0 0 0 509 0 0 993 1,708
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
46,800 46,850 0 0 0 499 0 0 983 1,697
46,850 46,900 0 0 0 488 0 0 972 1,687
46,900 46,950 0 0 0 478 0 0 962 1,676
46,950 47,000 0 0 0 467 0 0 951 1,666
47,000 47,050 0 0 0 457 0 0 941 1,655
47,050 47,100 0 0 0 446 0 0 930 1,645
47,100 47,150 0 0 0 436 0 0 920 1,634
47,150 47,200 0 0 0 425 0 0 909 1,624
47,200 47,250 0 0 0 415 0 0 899 1,613
47,250 47,300 0 0 0 404 0 0 888 1,602
47,300 47,350 0 0 0 394 0 0 877 1,592
47,350 47,400 0 0 0 383 0 0 867 1,581
47,400 47,450 0 0 0 373 0 0 856 1,571
47,450 47,500 0 0 0 362 0 0 846 1,560
47,500 47,550 0 0 0 352 0 0 835 1,550
47,550 47,600 0 0 0 341 0 0 825 1,539
47,600 47,650 0 0 0 330 0 0 814 1,529
47,650 47,700 0 0 0 320 0 0 804 1,518
47,700 47,750 0 0 0 309 0 0 793 1,508
47,750 47,800 0 0 0 299 0 0 783 1,497
47,800 47,850 0 0 0 288 0 0 772 1,487
47,850 47,900 0 0 0 278 0 0 762 1,476
47,900 47,950 0 0 0 267 0 0 751 1,466
47,950 48,000 0 0 0 257 0 0 741 1,455
48,000 48,050 0 0 0 246 0 0 730 1,445
48,050 48,100 0 0 0 236 0 0 720 1,434
48,100 48,150 0 0 0 225 0 0 709 1,423
48,150 48,200 0 0 0 215 0 0 698 1,413
48,200 48,250 0 0 0 204 0 0 688 1,402
48,250 48,300 0 0 0 194 0 0 677 1,392
48,300 48,350 0 0 0 183 0 0 667 1,381
48,350 48,400 0 0 0 173 0 0 656 1,371
48,400 48,450 0 0 0 162 0 0 646 1,360
48,450 48,500 0 0 0 151 0 0 635 1,350
48,500 48,550 0 0 0 141 0 0 625 1,339
48,550 48,600 0 0 0 130 0 0 614 1,329
48,600 48,650 0 0 0 120 0 0 604 1,318
48,650 48,700 0 0 0 109 0 0 593 1,308
48,700 48,750 0 0 0 99 0 0 583 1,297
48,750 48,800 0 0 0 88 0 0 572 1,287
48,800 48,850 0 0 0 78 0 0 562 1,276
48,850 48,900 0 0 0 67 0 0 551 1,266
48,900 48,950 0 0 0 57 0 0 541 1,255
48,950 49,000 0 0 0 46 0 0 530 1,244
49,000 49,050 0 0 0 36 0 0 519 1,234
49,050 49,100 0 0 0 25 0 0 509 1,223
49,100 49,150 0 0 0 15 0 0 498 1,213
49,150 49,200 0 0 0 *** 0 0 488 1,202
49,200 49,250 0 0 0 0 0 0 477 1,192
49,250 49,300 0 0 0 0 0 0 467 1,181
49,300 49,350 0 0 0 0 0 0 456 1,171
49,350 49,400 0 0 0 0 0 0 446 1,160
49,400 49,450 0 0 0 0 0 0 435 1,150
49,450 49,500 0 0 0 0 0 0 425 1,139
49,500 49,550 0 0 0 0 0 0 414 1,129
49,550 49,600 0 0 0 0 0 0 404 1,118
* If the amount you are looking up from the worksheet is at least $45,800 but less than $45,802, and you have two qualifying children, your credit is $0.
If the amount you are looking up from the worksheet is $45,802 or more, and you have two qualifying children, you can’t take the credit.
** If the amount you are looking up from the worksheet is at least $46,000 but less than $46,010, and you have one qualifying child, your credit is $1. If
the amount you are looking up from the worksheet is $46,010 or more, and you have one qualifying child, you can’t take the credit.
*** If the amount you are looking up from the worksheet is at least $49,150 but less than $49,194, and you have three or more qualifying children, your
credit is $5. If the amount you are looking up from the worksheet is $49,194 or more, and you have three or more qualifying children, you can’t take
the credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov. - 61 -
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
49,600 49,650 0 0 0 0 0 0 393 1,108
49,650 49,700 0 0 0 0 0 0 383 1,097
49,700 49,750 0 0 0 0 0 0 372 1,087
49,750 49,800 0 0 0 0 0 0 361 1,076
49,800 49,850 0 0 0 0 0 0 351 1,065
49,850 49,900 0 0 0 0 0 0 340 1,055
49,900 49,950 0 0 0 0 0 0 330 1,044
49,950 50,000 0 0 0 0 0 0 319 1,034
50,000 50,050 0 0 0 0 0 0 309 1,023
50,050 50,100 0 0 0 0 0 0 298 1,013
50,100 50,150 0 0 0 0 0 0 288 1,002
50,150 50,200 0 0 0 0 0 0 277 992
50,200 50,250 0 0 0 0 0 0 267 981
50,250 50,300 0 0 0 0 0 0 256 971
50,300 50,350 0 0 0 0 0 0 246 960
50,350 50,400 0 0 0 0 0 0 235 950
50,400 50,450 0 0 0 0 0 0 225 939
50,450 50,500 0 0 0 0 0 0 214 929
50,500 50,550 0 0 0 0 0 0 204 918
50,550 50,600 0 0 0 0 0 0 193 908
50,600 50,650 0 0 0 0 0 0 182 897
50,650 50,700 0 0 0 0 0 0 172 886
50,700 50,750 0 0 0 0 0 0 161 876
50,750 50,800 0 0 0 0 0 0 151 865
50,800 50,850 0 0 0 0 0 0 140 855
50,850 50,900 0 0 0 0 0 0 130 844
50,900 50,950 0 0 0 0 0 0 119 834
50,950 51,000 0 0 0 0 0 0 109 823
51,000 51,050 0 0 0 0 0 0 98 813
51,050 51,100 0 0 0 0 0 0 88 802
51,100 51,150 0 0 0 0 0 0 77 792
51,150 51,200 0 0 0 0 0 0 67 781
51,200 51,250 0 0 0 0 0 0 56 771
51,250 51,300 0 0 0 0 0 0 46 760
51,300 51,350 0 0 0 0 0 0 35 750
51,350 51,400 0 0 0 0 0 0 25 739
51,400 51,450 0 0 0 0 0 0 14 729
51,450 51,500 0 0 0 0 0 0 * 718
51,500 51,550 0 0 0 0 0 0 0 707
51,550 51,600 0 0 0 0 0 0 0 697
51,600 51,650 0 0 0 0 0 0 0 686
51,650 51,700 0 0 0 0 0 0 0 676
51,700 51,750 0 0 0 0 0 0 0 665
51,750 51,800 0 0 0 0 0 0 0 655
51,800 51,850 0 0 0 0 0 0 0 644
51,850 51,900 0 0 0 0 0 0 0 634
51,900 51,950 0 0 0 0 0 0 0 623
51,950 52,000 0 0 0 0 0 0 0 613
52,000 52,050 0 0 0 0 0 0 0 602
52,050 52,100 0 0 0 0 0 0 0 592
52,100 52,150 0 0 0 0 0 0 0 581
52,150 52,200 0 0 0 0 0 0 0 571
52,200 52,250 0 0 0 0 0 0 0 560
52,250 52,300 0 0 0 0 0 0 0 549
52,300 52,350 0 0 0 0 0 0 0 539
52,350 52,400 0 0 0 0 0 0 0 528
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
52,400 52,450 0 0 0 0 0 0 0 518
52,450 52,500 0 0 0 0 0 0 0 507
52,500 52,550 0 0 0 0 0 0 0 497
52,550 52,600 0 0 0 0 0 0 0 486
52,600 52,650 0 0 0 0 0 0 0 476
52,650 52,700 0 0 0 0 0 0 0 465
52,700 52,750 0 0 0 0 0 0 0 455
52,750 52,800 0 0 0 0 0 0 0 444
52,800 52,850 0 0 0 0 0 0 0 434
52,850 52,900 0 0 0 0 0 0 0 423
52,900 52,950 0 0 0 0 0 0 0 413
52,950 53,000 0 0 0 0 0 0 0 402
53,000 53,050 0 0 0 0 0 0 0 392
53,050 53,100 0 0 0 0 0 0 0 381
53,100 53,150 0 0 0 0 0 0 0 370
53,150 53,200 0 0 0 0 0 0 0 360
53,200 53,250 0 0 0 0 0 0 0 349
53,250 53,300 0 0 0 0 0 0 0 339
53,300 53,350 0 0 0 0 0 0 0 328
53,350 53,400 0 0 0 0 0 0 0 318
53,400 53,450 0 0 0 0 0 0 0 307
53,450 53,500 0 0 0 0 0 0 0 297
53,500 53,550 0 0 0 0 0 0 0 286
53,550 53,600 0 0 0 0 0 0 0 276
53,600 53,650 0 0 0 0 0 0 0 265
53,650 53,700 0 0 0 0 0 0 0 255
53,700 53,750 0 0 0 0 0 0 0 244
53,750 53,800 0 0 0 0 0 0 0 234
53,800 53,850 0 0 0 0 0 0 0 223
53,850 53,900 0 0 0 0 0 0 0 213
53,900 53,950 0 0 0 0 0 0 0 202
53,950 54,000 0 0 0 0 0 0 0 191
54,000 54,050 0 0 0 0 0 0 0 181
54,050 54,100 0 0 0 0 0 0 0 170
54,100 54,150 0 0 0 0 0 0 0 160
54,150 54,200 0 0 0 0 0 0 0 149
54,200 54,250 0 0 0 0 0 0 0 139
54,250 54,300 0 0 0 0 0 0 0 128
54,300 54,350 0 0 0 0 0 0 0 118
54,350 54,400 0 0 0 0 0 0 0 107
54,400 54,450 0 0 0 0 0 0 0 97
54,450 54,500 0 0 0 0 0 0 0 86
54,500 54,550 0 0 0 0 0 0 0 76
54,550 54,600 0 0 0 0 0 0 0 65
54,600 54,650 0 0 0 0 0 0 0 55
54,650 54,700 0 0 0 0 0 0 0 44
54,700 54,750 0 0 0 0 0 0 0 34
54,750 54,800 0 0 0 0 0 0 0 23
54,800 54,850 0 0 0 0 0 0 0 12
54,850 54,884 0 0 0 0 0 0 0 4
* If the amount you are looking up from the worksheet is at least $51,450 but less than $51,492, and you have two qualifying children, your credit is $4.
If the amount you are looking up from the worksheet is $51,492 or more, and you have two qualifying children, you can’t take the credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
- 62 - Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 17b Through 19
Line 17b
Additional Child Tax Credit
(Schedule 8812)
You may be able to use your
2017 earned income to figure
your additional child tax credit
if (a) your 2017 earned income is more
than your 2018 earned income, and (b)
your main home was located in one of
the federally declared disaster areas eli-
gible for this relief at any time during
the incident period. For details, see the
Instructions for Form 8812.
If you make the election to use your
2017 earned income to figure your addi-
tional child tax credit, enter "PYEI" and
the amount of your 2017 earned income
in the space to the left of line 17. If you
are claiming both the EIC and the addi-
tional child tax credit, you only need to
enter "PYEI" and the amount of your
2017 earned income in the space to the
left of line 17. For more information, see
the Instructions for Schedule 8812.
If you elect to use your 2017
earned income to figure your
EIC on line 17a, you must also
use your 2017 earned income to figure
your additional child tax credit.
If you elect to use your 2017
earned income to figure your
additional child tax credit, you
must enter the amount of your 2017 non-
taxable combat pay in the space to the
left of line 17.
If your qualifying child didn’t
have an SSN valid for employ-
ment issued before the due date
of your 2018 return (including exten-
sions), you can’t claim the additional
child tax credit for that child on your
original or an amended return.
What Is the Additional Child Tax
Credit?
This credit is for certain people who
have at least one qualifying child for the
child tax credit (as defined in Steps 1, 2,
and 3 in the Who Qualifies as Your De-
pendent section, earlier). The additional
child tax credit may give you a refundTIPCAUTION
!CAUTION
!CAUTION
!
even if you don’t owe any tax or didn't
have any tax withheld.
Two Steps To Take the Additional
Child Tax Credit!
Step 1. Be sure you figured the amount,
if any, of your child tax credit and credit
for other dependents. See the instruc-
tions for line 12a.
Step 2. Read the TIP at the end of your
Child Tax Credit and Credit for Other
Dependents Worksheet. Use Schedule
8812 to see if you can take the addition-
al child tax credit, but only if you meet
the condition given in that TIP.
The amount you enter on
line 17 will be the total of your
additional child tax credit, plus
any EIC and American opportunity
credit, plus any amount from Schedule
5.
Form 8862, who must file. You must
file Form 8862 if your child tax credit or
additional child tax credit for a year af-
ter 2015 was denied or reduced for any
reason other than a math or clerical er-
ror. Attach a completed Form 8862 to
your 2018 return to claim the credit for
2018. Don't file Form 8862 if you filed
Form 8862 for 2017 and the child tax
credit or additional child tax credit was
allowed for that year. See Form 8862
and its instructions for details.
If you take the additional child
tax credit even though you
aren't eligible and it is deter-
mined that your error is due to reckless
or intentional disregard of the addition-
al child tax credit rules, you won't be al-
lowed to take the child tax credit, the
credit for other dependents, or the addi-
tional child tax credit for 2 years even if
you’re otherwise eligible to do so. If you
take the additional child tax credit even
though you aren’t eligible and it is later
determined that you fraudulently took
the credit, you won't be allowed to take
the child tax credit, the credit for other
dependents, or the additional child tax
credit for 10 years. You also may have
to pay penalties.TIPCAUTION
!
Refunds for returns claiming
the additional child tax credit
can't be issued before mid-Feb-
ruary 2019. This delay applies to the en-
tire refund, not just the portion associ-
ated with the additional child tax credit.
Line 17c
American Opportunity
Credit (Form 8863)
If you meet the requirements to claim an
education credit (see the instructions for
Schedule 3, line 50), enter on line 17c
the amount, if any, from Form 8863,
line 8. You may be able to increase an
education credit and reduce your total
tax or increase your tax refund if the stu-
dent chooses to include all or part of a
Pell grant or certain other scholarships
or fellowships in income. See Pub. 970
and the Instructions for Form 8863 for
more information.
The amount you enter on
line 17 will be the total of your
American opportunity credit,
plus any EIC and additional child tax
credit, plus any amount from Schedule
5.
Form 8862 required. You must file
Form 8862 if your American opportuni-
ty credit for a year after 2015 was de-
nied or reduced for any reason other
than a math or clerical error. Attach a
completed Form 8862 to your 2018 re-
turn to claim the credit for 2018. Don't
file Form 8862 if you filed Form 8862
for 2017 and the American opportunity
credit was allowed for that year. See
Form 8862 and its instructions for de-
tails.
If you take the American op-
portunity credit even though
you aren't eligible and it is de-
termined that your error is due to reck-
less or intentional disregard of the
American opportunity credit rules, you
won't be allowed to take the credit for 2
years even if you’re otherwise eligible to
do so. If you take the American opportu-
nity credit even though you aren't eligi-
ble and it is determined that you fraudu-
lently took the credit, you won't be al-
lowed to take the credit for 10 years.
You also may have to pay penalties.TIPTIPCAUTION
!
-63- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 19 Through 20d
Refund
Line 19
Amount Overpaid
If line 19 is under $1, we will send a re-
fund only on written request.
Refund Offset
If you owe past-due federal tax, state in-
come tax, state unemployment compen-
sation debts, child support, spousal sup-
port, or certain federal nontax debts,
such as student loans, all or part of the
overpayment on line 19 may be used
(offset) to pay the past-due amount. Off-
sets for federal taxes are made by the
IRS. All other offsets are made by the
Treasury Department's Bureau of the
Fiscal Service. For federal tax offsets,
you will receive a notice from the IRS.
For all other offsets, you will receive a
notice from the Fiscal Service. To find
out if you may have an offset or if you
have any questions about it, contact the
agency to which you owe the debt.
Injured Spouse
If you file a joint return and your spouse
hasn’t paid past-due federal tax, state in-
come tax, state unemployment compen-
sation debts, child support, spousal sup-
port, or a federal nontax debt, such as a
student loan, part or all of the overpay-
ment on line 19 may be used (offset) to
pay the past-due amount. But your part
of the overpayment may be refunded to
you if certain conditions apply and you
complete Form 8379. For details, use
Tax Topic 203 or see Form 8379.
Lines 20a Through 20d
Amount Refunded to You
If you want to check the status of your
refund, just use the IRS2Go app or go to
IRS.gov/Refunds. See Refund Informa-
tion, later. Information about your re-
fund will generally be available within
24 hours after the IRS receives your
e-filed return, or 4 weeks after you mail
your paper return. If you filed Form
8379 with your return, wait 14 weeks
(11 weeks if you filed electronically).
Have your 2018 tax return handy so you
can enter your social security number,
your filing status, and the exact whole
dollar amount of your refund.
Where's My Refund will provide a
personalized refund date as soon as the
IRS processes your tax return and appro-
ves your refund.
Effect of refund on benefits. Any re-
fund you receive can't be counted as in-
come when determining if you or any-
one else is eligible for benefits or
assistance, or how much you or anyone
else can receive, under any federal pro-
gram or under any state or local program
financed in whole or in part with federal
funds. These programs include Tempo-
rary Assistance for Needy Families
(TANF), Medicaid, Supplemental Se-
curity Income (SSI), and Supplemental
Nutrition Assistance Program (food
stamps). In addition, when determining
eligibility, the refund can't be counted as
a resource for at least 12 months after
you receive it. Check with your local
benefit coordinator to find out if your re-
fund will affect your benefits.Simple. Safe. Secure.
DIRECT DEPOSIT
Fast Refunds! Join the eight in 10 taxpayers
who choose direct deposit—a fast, simple, safe,
secure way to have your refund deposited
automatically to your checking or savings
account, including an individual retirement
arrangement (IRA). See the information about
IRAs later.
If you want us to directly deposit the
amount shown on line 20a to your
checking or savings account, including
an IRA, at a bank or other financial in-
stitution (such as a mutual fund, broker-
age firm, or credit union) in the United
States:
• Complete lines 20b through 20d (if
you want your refund deposited to only
one account), or
• Check the box on line 20a and at-
tach Form 8888 if you want to split the
direct deposit of your refund into more
than one account or use all or part of
your refund to buy paper series I savings
bonds.
If you don’t want your refund direct-
ly deposited to your account, don’t
check the box on line 20a. Draw a line
through the boxes on lines 20b and 20d.
We will send you a check instead.
Account must be in your name. Don’t
request a deposit of your refund to an
account that isn't in your name, such as
your tax return preparer’s account. Al-
though you may owe your tax return
preparer a fee for preparing your return,
don’t have any part of your refund de-
posited into the preparer's account to pay
the fee.
The number of refunds that can be di-
rectly deposited to a single account or
prepaid debit card is limited to three a
year. After this limit is reached, paper
checks will be sent instead. Learn more
at IRS.gov/DepositLimit.
Why Use Direct Deposit?
• You get your refund faster by di-
rect deposit than you do by check.
• Payment is more secure. There is
no check that can get lost or stolen.
• It is more convenient. You don’t
have to make a trip to the bank to depos-
it your check.
• It saves tax dollars. It costs the
government less to refund by direct de-
posit.
• It's proven itself. Nearly 98% of
social security and veterans' benefits are
sent electronically using direct deposit.
If you file a joint return and
check the box on line 20a and
attach Form 8888 or fill in
lines 20b through 20d, your spouse may
get at least part of the refund.
IRA. You can have your refund (or part
of it) directly deposited to a traditional
IRA, Roth IRA, or SEP-IRA, but not a
SIMPLE IRA. You must establish the
IRA at a bank or other financial institu-
tion before you request direct deposit.
Make sure your direct deposit will be
accepted. You also must notify the trust-
ee or custodian of your account of the
year to which the deposit is to be applied
(unless the trustee or custodian won't ac-
cept a deposit for 2018). If you don’t,
the trustee or custodian can assume the
deposit is for the year during which you
are filing the return. For example, if you
file your 2018 return during 2019 and
don’t notify the trustee or custodian in
advance, the trustee or custodian can as-
sume the deposit to your IRA is for
2019. If you designate your deposit to be
for 2018, you must verify that the depos-
it was actually made to the account byCAUTION
!
Need more information or forms? Visit IRS.gov. -64-
2018 Form 1040—Lines 20a Through 21
the due date of the return (not counting
extensions). If the deposit isn't made by
that date, the deposit isn't an IRA contri-
bution for 2018. In that case, you must
file an amended 2018 return and reduce
any IRA deduction and any retirement
savings contributions credit you claim-
ed.
You and your spouse, if filing
jointly, each may be able to
contribute up to $5,500 ($6,500
if age 50 or older at the end of 2018) to
a traditional IRA or Roth IRA for 2018.
You may owe a penalty if your contribu-
tions exceed these limits, and the limits
may be lower depending on your com-
pensation and income. For more infor-
mation on IRA contributions, see Pub.
590-A.
For more information on IRAs, see
Pub. 590-A and Pub. 590-B.
TreasuryDirect®. You can request a
deposit of your refund (or part of it) to a
TreasuryDirect® online account to buy
U.S. Treasury marketable securities and
savings bonds. For more information, go
to go.usa.gov/3KvcP.
Form 8888. You can have your refund
directly deposited into more than one ac-
count or use it to buy up to $5,000 in pa-
per series I savings bonds. You don’t
need a TreasuryDirect® account to do
this. For more information, see the Form
8888 instructions.
Line 20a
You can't file Form 8888 to split your
refund into more than one account or
buy paper series I savings bonds if Form
8379 is filed with your return.
Line 20b
The routing number must be nine digits.
The first two digits must be 01 through
12 or 21 through 32. On the sample
check shown here, the routing number is
250250025. Charles and Mary Ellen
Keys would use that routing number un-
less their financial institution instructed
them to use a different routing number
for direct deposits.
Ask your financial institution for the
correct routing number to enter on
line 20b if:CAUTION
!
• The routing number on a deposit
slip is different from the routing number
on your checks,
• Your deposit is to a savings ac-
count that doesn't allow you to write
checks, or
• Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account.
Line 20c
Check the appropriate box for the type
of account. Don’t check more than one
box. If the deposit is to an account such
as an IRA, health savings account, bro-
kerage account, or other similar account,
ask your financial institution whether
you should check the “Checking” or
“Savings” box. You must check the cor-
rect box to ensure your deposit is accep-
ted. If your deposit is to a TreasuryDir-
ect® online account, check the “Savings”
box.
Line 20d
The account number can be up to 17
characters (both numbers and letters).
Include hyphens but omit spaces and
special symbols. Enter the number from
left to right and leave any unused boxes
blank. On the sample check shown here,
the account number is 20202086. Don’t
include the check number.
If the direct deposit to your ac-
count(s) is different from the amount
you expected, you will receive an ex-
planation in the mail about 2 weeks after
your refund is deposited.
Reasons Your Direct Deposit
Request Will Be Rejected
If any of the following apply, your direct
deposit request will be rejected and a
check will be sent instead.
• You are asking to have a joint re-
fund deposited to an individual account,
and your financial institution(s) won't al-
low this. The IRS isn't responsible if a
financial institution rejects a direct de-
posit.
• The name on your account doesn't
match the name on the refund, and your
financial institution(s) won't allow a re-
fund to be deposited unless the name on
the refund matches the name on the ac-
count.
• Three direct deposits of tax re-
funds already have been made to the
same account or prepaid debit card.
• You haven't given a valid account
number.
• You file your 2018 return after
November 30, 2019.
• Any numbers or letters on lines
20b through 20d are crossed out or whi-
ted out.
The IRS isn't responsible for a
lost refund if you enter the
wrong account information.
Check with your financial institution to
get the correct routing and account
numbers and to make sure your direct
deposit will be accepted.CAUTION
!
Sample Check—Lines 20b Through 20dDo not include
the check number.
1234
SAMPLE
CHARLES KEYS
MARY ELLEN KEYS
123 Pear Lane
Anyplace, MI 00000
15-0000/0000
PAY TO THE
ORDER OF $
DOLLARS
ANYPLACE BANK
Anyplace, MI 00000
For
|:250250025|:202020"’86". 1234
The routing and account numbers may be in different places on your check.
(line 20b) (line 20d)
Routing
number
Account
number
CAUTION
-65- Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 22
Line 21
Applied to Your 2019
Estimated Tax
Enter on line 21 the amount, if any, of
the overpayment on line 19 you want
applied to your 2019 estimated tax. We
will apply this amount to your account
unless you include a statement request-
ing us to apply it to your spouse's ac-
count. Include your spouse's social se-
curity number in the statement.
This election to apply part or
all of the amount overpaid to
your 2019 estimated tax can't
be changed later.
Amount You Owe
To avoid interest and penalties,
pay your taxes in full by the
due date of your return (not in-
cluding extensions)—April 15, 2019, for
most taxpayers. You don’t have to pay if
line 22 is under $1.
Include any estimated tax penalty
from line 23 in the amount you enter on
line 22. Don’t include any estimated
payments for 2019 in this payment. In-
stead, make the estimated payment sepa-
rately.
Bad check or payment. The penalty
for writing a bad check to the IRS is $25
or 2% of the check, whichever is more.
However, if the amount of the check is
less than $25, the penalty equals the
amount of the check. This also applies to
other forms of payment if the IRS
doesn’t receive the funds. Use Tax Topic
206.
Line 22
Amount You Owe
IRS offers several payment options. You
can pay online, by phone, mobile de-
vice, cash (maximum $1,000 per day
and per transaction), check, or money
order. Go to IRS.gov/Payments for pay-
ment options.
Pay Online
IRS offers an electronic payment option
that is right for you. Paying online isCAUTION
!TIP
convenient and secure and helps make
sure we get your payments on time. To
pay your taxes online or for more infor-
mation, go to IRS.gov/Payments. You
can pay using any of the following
methods.
• IRS Direct Pay for online trans-
fers directly from your checking or sav-
ings account at no cost to you, go to
IRS.gov/Payments.
• Pay by Card. To pay by debit or
credit card, go to IRS.gov/Payments. A
convenience fee is charged by these
service providers.
• Electronic Funds Withdrawal
(EFW) is an integrated e-file/e-pay op-
tion offered when filing your federal
taxes electronically using tax return
preparation software, through a tax pro-
fessional, or the IRS at IRS.gov/
Payments.
• Online Payment Agreement. If
you can’t pay in full by the due date of
your tax return you can apply for an on-
line monthly installment agreement at
IRS.gov/Payments. Once you complete
the online process, you will receive im-
mediate notification of whether your
agreement has been approved. A user
fee is charged.
• IRS2Go is the mobile application
of the IRS; you can access Direct Pay or
Pay By Card by downloading the appli-
cation.
Pay by Phone
Paying by phone is another safe and se-
cure method of paying electronically.
Use one of the following methods (1)
call one of the debit or credit card serv-
ice providers, or (2) use the Electronic
Federal Tax Payment System (EFTPS).
Debit or credit card. Call one of our
service providers. Each charges a fee
that varies by provider, card type, and
payment amount.
Official Payments
1-888-UPAY-TAXTM
(1-888-872-9829)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040TM
(1-888-729-1040)
www.PAY1040.com
WorldPay US, Inc.
1-844-729-8298
(1-844-PAY-TAX-8TM)
www.payUSAtax.com
EFTPS. To use EFTPS, you must be
enrolled either online or have an enroll-
ment form mailed to you. To make a
payment using EFTPS, call
1-800-555-4477 (English) or
1-800-244-4829 (Español). People who
are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD equipment can call
1-800-733-4829. For more information
about EFTPS, go to IRS.gov/Payments
or www.EFTPS.gov.
Pay by Mobile Device
To pay through your mobile device,
download the IRS2Go app.
Pay by Cash
Cash is an in-person payment option for
individuals provided through retail part-
ners with a maximum of $1,000 per day
per transaction. To make a cash pay-
ment, you must first be registered online
at www.officialpayments.com/fed, our
Official Payment provider.
Pay by Check or Money Order
Before submitting a payment through
the mail, please consider alternative
methods. One of our safe, quick, and
easy electronic payment options might
be right for you. If you choose to mail a
tax payment, make your check or money
order payable to “United States Treas-
ury” for the full amount due. Don’t send
cash. Don’t attach the payment to your
return. Write “2018 Form 1040” and
your name, address, daytime phone
number, and social security number
(SSN) on your payment and attach Form
1040-V. For the most up-to-date infor-
mation on Form 1040-V, go to IRS.gov/
Form1040V. If you are filing a joint re-
turn, enter the SSN shown first on your
tax return.
To help us process your payment, en-
ter the amount on the right side of the
check like this: $ XXX.XX. Don’t use
dashes or lines (for example, don’t enter
“$ XXX–” or “$ XXXxx/100”).
Need more information or forms? Visit IRS.gov. -66-
2018 Form 1040—Lines 22 and 23
Mail your 2018 tax return, payment,
and Form 1040-V to the address shown
on the form that applies to you.
No checks of $100 million or more
accepted. The IRS can’t accept a single
check (including a cashier’s check) for
amounts of $100,000,000 ($100 million)
or more. If you are sending $100 million
or more by check, you’ll need to spread
the payment over 2 or more checks with
each check made out for an amount less
than $100 million. This limit doesn’t ap-
ply to other methods of payment (such
as electronic payments). Please consider
a method of payment other than check if
the amount of the payment is over $100
million.
What if You Can't Pay?
If you can't pay the full amount shown
on line 22 when you file, you can ask
for:
• An installment agreement, or
• An extension of time to pay.
Installment agreement. Under an in-
stallment agreement, you can pay all or
part of the tax you owe in monthly in-
stallments. However, even if an install-
ment agreement is granted, you will be
charged interest and may be charged a
late payment penalty on the tax not paid
by the due date of your return (not
counting extensions)—April 15, 2019,
for most people. You also must pay a
fee. To limit the interest and penalty
charges, pay as much of the tax as possi-
ble when you file. But before requesting
an installment agreement, you should
consider other less costly alternatives,
such as a bank loan or credit card pay-
ment.
To ask for an installment agreement,
you can apply online or use Form 9465.
To apply online, go to IRS.gov and click
on Apply for an Online Payment Plan.
Extension of time to pay. If paying the
tax when it is due would cause you an
undue hardship, you can ask for an ex-
tension of time to pay by filing Form
1127 by the due date of your return (not
counting extensions)—April 15, 2019,
for most people. An extension generally
won't be granted for more than 6
months. You will be charged interest on
the tax not paid by April 15, 2019. You
must pay the tax before the extension
runs out. Penalties and interest will be
imposed until taxes are paid in full. For
the most up-to-date information on
Form 1127, go to IRS.gov/Form1127.
Line 23
Estimated Tax Penalty
You may owe this penalty if:
• Line 22 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
• You didn't pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
For most people, the “tax shown on
your return” is the amount on your 2018
Form 1040, line 15, minus the total of
any amounts shown on lines 17a, b, and
c; Schedule 4, line 61; Schedule 5, lines
70 and 73; and Forms 8828, 4137, 5329
(Parts III through IX only), 8885, and
8919. Also subtract from line 15 any:
• Tax on an excess parachute pay-
ment,
• Excise tax on insider stock com-
pensation of an expatriated corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
• Look-back interest due under sec-
tion 167(g) or 460(b).
When figuring the amount on line 15,
include household employment taxes
only if line 16 is more than zero or you
would owe the penalty even if you didn't
include those taxes.
Exception. You won't owe the penalty
if your 2017 tax return was for a tax
year of 12 full months and either of the
following applies.
1. You had no tax shown on your
2017 return and you were a U.S. citizen
or resident for all of 2017.
2. The total of line 16 and Schedule
5, lines 66 and 72, on your 2018 return
is at least 100% of the tax shown on
your 2017 return (110% of that amount
if you aren't a farmer or fisherman, and
your adjusted gross income (AGI)
shown on your 2017 return was more
than $150,000 (more than $75,000 if
married filing separately for 2018)).
Your estimated tax payments for 2018
must have been made on time and for
the required amount.
For most people, the “tax shown on
your 2017 return” is the amount on your
2017 Form 1040, line 63, minus the total
of any amounts shown on lines 61, 66a,
67, 68, 69, and 72; and Forms 8828,
4137, 5329 (Parts III through IX only),
8885, and 8919. Also subtract from
line 63 any:
• Tax on an excess parachute pay-
ment,
• Excise tax on insider stock com-
pensation of an expatriated corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
• Look-back interest due under sec-
tion 167(g) or 460(b).
When figuring the amount on line 63,
include household employment taxes
only if line 64 is more than zero or you
would have owed the estimated tax pen-
alty for 2017 even if you didn't include
those taxes.
If the Exception just described
doesn't apply, see the Instructions for
Form 2210 for other situations in which
you may be able to lower your penalty
by filing Form 2210.
Figuring the Penalty
If you choose to figure the penalty your-
self, use Form 2210 (or 2210-F for farm-
ers and fishermen).
Enter any penalty on line 23. Add the
penalty to any tax due and enter the total
on line 22.
However, if you have an overpay-
ment on line 19, subtract the penalty
from the amount you would otherwise
enter on line 20a or line 21. Lines 20a,
21, and 23 must equal line 19.
If the penalty is more than the over-
payment on line 19, enter -0- on lines
20a and 21. Then subtract line 19 from
line 23 and enter the result on line 22.
Don’t file Form 2210 with your re-
turn unless Form 2210 indicates that you
must do so. Instead, keep it for your re-
cords.
Because Form 2210 is compli-
cated, you can leave line 23
blank and the IRS will figure
the penalty and send you a bill. We
won't charge you interest on the penalty
if you pay by the date specified on the
bill. If your income varied during the
year, the annualized income installment
method may reduce the amount of your
penalty. But you must file Form 2210TIP
-67- Need more information or forms? Visit IRS.gov.
because the IRS can't figure your penal-
ty under this method.
Assemble Your
Return
Assemble any schedules and forms be-
hind Form 1040 in order of the “Attach-
ment Sequence No.” shown in the upper
right corner of the schedule or form. If
you have supporting statements, arrange
them in the same order as the schedules
or forms they support and attach them
last. File your return, schedules, and oth-
er attachments on standard size paper.
Cutting the paper may cause problems in
processing your return. Don’t attach cor-
respondence or other items unless re-
quired to do so. Attach Forms W-2 and
2439 to Form 1040. If you received a
Form W-2c (a corrected Form W-2), at-
tach your original Forms W-2 and any
Forms W-2c. Attach Forms W-2G and
1099-R to Form 1040 if tax was with-
held.
Need more information or forms? Visit IRS.gov. -68-
2018
Tax TableCAUTION
!
See the instructions for line 11a to see if you must use the
Tax Table below to figure your tax.At
Least
But
Less
Than
Single Married
filing
jointly*
Married
filing
sepa-
rately
Head
of a
house-
hold
Your tax is—
25,200
25,250
25,300
25,350
2,837
2,843
2,849
2,855
Sample Table
25,250
25,300
25,350
25,400
2,646
2,652
2,658
2,664
2,837
2,843
2,849
2,855
2,755
2,761
2,767
2,773
Example. Mr. and Mrs. Brown are filing a joint return. Their taxable
income on Form 1040, line 10, is $25,300. First, they find the
$25,300-25,350 taxable income line. Next, they find the column for
married filing jointly and read down the column. The amount shown
where the taxable income line and filing status column meet is
$2,658. This is the tax amount they should enter in the entry space
on Form 1040, line 11a.
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
0 5 0 0 0 0
5 15 1 1 1 1
15 25 2 2 2 2
25 50 4 4 4 4
50 75 6 6 6 6
75 100 9 9 9 9
100 125 11 11 11 11
125 150 14 14 14 14
150 175 16 16 16 16
175 200 19 19 19 19
200 225 21 21 21 21
225 250 24 24 24 24
250 275 26 26 26 26
275 300 29 29 29 29
300 325 31 31 31 31
325 350 34 34 34 34
350 375 36 36 36 36
375 400 39 39 39 39
400 425 41 41 41 41
425 450 44 44 44 44
450 475 46 46 46 46
475 500 49 49 49 49
500 525 51 51 51 51
525 550 54 54 54 54
550 575 56 56 56 56
575 600 59 59 59 59
600 625 61 61 61 61
625 650 64 64 64 64
650 675 66 66 66 66
675 700 69 69 69 69
700 725 71 71 71 71
725 750 74 74 74 74
750 775 76 76 76 76
775 800 79 79 79 79
800 825 81 81 81 81
825 850 84 84 84 84
850 875 86 86 86 86
875 900 89 89 89 89
900 925 91 91 91 91
925 950 94 94 94 94
950 975 96 96 96 96
975 1,000 99 99 99 99
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
1,000
1,000 1,025 101 101 101 101
1,025 1,050 104 104 104 104
1,050 1,075 106 106 106 106
1,075 1,100 109 109 109 109
1,100 1,125 111 111 111 111
1,125 1,150 114 114 114 114
1,150 1,175 116 116 116 116
1,175 1,200 119 119 119 119
1,200 1,225 121 121 121 121
1,225 1,250 124 124 124 124
1,250 1,275 126 126 126 126
1,275 1,300 129 129 129 129
1,300 1,325 131 131 131 131
1,325 1,350 134 134 134 134
1,350 1,375 136 136 136 136
1,375 1,400 139 139 139 139
1,400 1,425 141 141 141 141
1,425 1,450 144 144 144 144
1,450 1,475 146 146 146 146
1,475 1,500 149 149 149 149
1,500 1,525 151 151 151 151
1,525 1,550 154 154 154 154
1,550 1,575 156 156 156 156
1,575 1,600 159 159 159 159
1,600 1,625 161 161 161 161
1,625 1,650 164 164 164 164
1,650 1,675 166 166 166 166
1,675 1,700 169 169 169 169
1,700 1,725 171 171 171 171
1,725 1,750 174 174 174 174
1,750 1,775 176 176 176 176
1,775 1,800 179 179 179 179
1,800 1,825 181 181 181 181
1,825 1,850 184 184 184 184
1,850 1,875 186 186 186 186
1,875 1,900 189 189 189 189
1,900 1,925 191 191 191 191
1,925 1,950 194 194 194 194
1,950 1,975 196 196 196 196
1,975 2,000 199 199 199 199
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
2,000
2,000 2,025 201 201 201 201
2,025 2,050 204 204 204 204
2,050 2,075 206 206 206 206
2,075 2,100 209 209 209 209
2,100 2,125 211 211 211 211
2,125 2,150 214 214 214 214
2,150 2,175 216 216 216 216
2,175 2,200 219 219 219 219
2,200 2,225 221 221 221 221
2,225 2,250 224 224 224 224
2,250 2,275 226 226 226 226
2,275 2,300 229 229 229 229
2,300 2,325 231 231 231 231
2,325 2,350 234 234 234 234
2,350 2,375 236 236 236 236
2,375 2,400 239 239 239 239
2,400 2,425 241 241 241 241
2,425 2,450 244 244 244 244
2,450 2,475 246 246 246 246
2,475 2,500 249 249 249 249
2,500 2,525 251 251 251 251
2,525 2,550 254 254 254 254
2,550 2,575 256 256 256 256
2,575 2,600 259 259 259 259
2,600 2,625 261 261 261 261
2,625 2,650 264 264 264 264
2,650 2,675 266 266 266 266
2,675 2,700 269 269 269 269
2,700 2,725 271 271 271 271
2,725 2,750 274 274 274 274
2,750 2,775 276 276 276 276
2,775 2,800 279 279 279 279
2,800 2,825 281 281 281 281
2,825 2,850 284 284 284 284
2,850 2,875 286 286 286 286
2,875 2,900 289 289 289 289
2,900 2,925 291 291 291 291
2,925 2,950 294 294 294 294
2,950 2,975 296 296 296 296
2,975 3,000 299 299 299 299
(Continued)
* This column must also be used by a qualifying widow(er).
- 69 - Need more information or forms? Visit IRS.gov.
2018 Tax Table — Continued
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
3,000
3,000 3,050 303 303 303 303
3,050 3,100 308 308 308 308
3,100 3,150 313 313 313 313
3,150 3,200 318 318 318 318
3,200 3,250 323 323 323 323
3,250 3,300 328 328 328 328
3,300 3,350 333 333 333 333
3,350 3,400 338 338 338 338
3,400 3,450 343 343 343 343
3,450 3,500 348 348 348 348
3,500 3,550 353 353 353 353
3,550 3,600 358 358 358 358
3,600 3,650 363 363 363 363
3,650 3,700 368 368 368 368
3,700 3,750 373 373 373 373
3,750 3,800 378 378 378 378
3,800 3,850 383 383 383 383
3,850 3,900 388 388 388 388
3,900 3,950 393 393 393 393
3,950 4,000 398 398 398 398
4,000
4,000 4,050 403 403 403 403
4,050 4,100 408 408 408 408
4,100 4,150 413 413 413 413
4,150 4,200 418 418 418 418
4,200 4,250 423 423 423 423
4,250 4,300 428 428 428 428
4,300 4,350 433 433 433 433
4,350 4,400 438 438 438 438
4,400 4,450 443 443 443 443
4,450 4,500 448 448 448 448
4,500 4,550 453 453 453 453
4,550 4,600 458 458 458 458
4,600 4,650 463 463 463 463
4,650 4,700 468 468 468 468
4,700 4,750 473 473 473 473
4,750 4,800 478 478 478 478
4,800 4,850 483 483 483 483
4,850 4,900 488 488 488 488
4,900 4,950 493 493 493 493
4,950 5,000 498 498 498 498
5,000
5,000 5,050 503 503 503 503
5,050 5,100 508 508 508 508
5,100 5,150 513 513 513 513
5,150 5,200 518 518 518 518
5,200 5,250 523 523 523 523
5,250 5,300 528 528 528 528
5,300 5,350 533 533 533 533
5,350 5,400 538 538 538 538
5,400 5,450 543 543 543 543
5,450 5,500 548 548 548 548
5,500 5,550 553 553 553 553
5,550 5,600 558 558 558 558
5,600 5,650 563 563 563 563
5,650 5,700 568 568 568 568
5,700 5,750 573 573 573 573
5,750 5,800 578 578 578 578
5,800 5,850 583 583 583 583
5,850 5,900 588 588 588 588
5,900 5,950 593 593 593 593
5,950 6,000 598 598 598 598
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
6,000
6,000 6,050 603 603 603 603
6,050 6,100 608 608 608 608
6,100 6,150 613 613 613 613
6,150 6,200 618 618 618 618
6,200 6,250 623 623 623 623
6,250 6,300 628 628 628 628
6,300 6,350 633 633 633 633
6,350 6,400 638 638 638 638
6,400 6,450 643 643 643 643
6,450 6,500 648 648 648 648
6,500 6,550 653 653 653 653
6,550 6,600 658 658 658 658
6,600 6,650 663 663 663 663
6,650 6,700 668 668 668 668
6,700 6,750 673 673 673 673
6,750 6,800 678 678 678 678
6,800 6,850 683 683 683 683
6,850 6,900 688 688 688 688
6,900 6,950 693 693 693 693
6,950 7,000 698 698 698 698
7,000
7,000 7,050 703 703 703 703
7,050 7,100 708 708 708 708
7,100 7,150 713 713 713 713
7,150 7,200 718 718 718 718
7,200 7,250 723 723 723 723
7,250 7,300 728 728 728 728
7,300 7,350 733 733 733 733
7,350 7,400 738 738 738 738
7,400 7,450 743 743 743 743
7,450 7,500 748 748 748 748
7,500 7,550 753 753 753 753
7,550 7,600 758 758 758 758
7,600 7,650 763 763 763 763
7,650 7,700 768 768 768 768
7,700 7,750 773 773 773 773
7,750 7,800 778 778 778 778
7,800 7,850 783 783 783 783
7,850 7,900 788 788 788 788
7,900 7,950 793 793 793 793
7,950 8,000 798 798 798 798
8,000
8,000 8,050 803 803 803 803
8,050 8,100 808 808 808 808
8,100 8,150 813 813 813 813
8,150 8,200 818 818 818 818
8,200 8,250 823 823 823 823
8,250 8,300 828 828 828 828
8,300 8,350 833 833 833 833
8,350 8,400 838 838 838 838
8,400 8,450 843 843 843 843
8,450 8,500 848 848 848 848
8,500 8,550 853 853 853 853
8,550 8,600 858 858 858 858
8,600 8,650 863 863 863 863
8,650 8,700 868 868 868 868
8,700 8,750 873 873 873 873
8,750 8,800 878 878 878 878
8,800 8,850 883 883 883 883
8,850 8,900 888 888 888 888
8,900 8,950 893 893 893 893
8,950 9,000 898 898 898 898
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
9,000
9,000 9,050 903 903 903 903
9,050 9,100 908 908 908 908
9,100 9,150 913 913 913 913
9,150 9,200 918 918 918 918
9,200 9,250 923 923 923 923
9,250 9,300 928 928 928 928
9,300 9,350 933 933 933 933
9,350 9,400 938 938 938 938
9,400 9,450 943 943 943 943
9,450 9,500 948 948 948 948
9,500 9,550 953 953 953 953
9,550 9,600 959 958 959 958
9,600 9,650 965 963 965 963
9,650 9,700 971 968 971 968
9,700 9,750 977 973 977 973
9,750 9,800 983 978 983 978
9,800 9,850 989 983 989 983
9,850 9,900 995 988 995 988
9,900 9,950 1,001 993 1,001 993
9,950 10,000 1,007 998 1,007 998
10,000
10,000 10,050 1,013 1,003 1,013 1,003
10,050 10,100 1,019 1,008 1,019 1,008
10,100 10,150 1,025 1,013 1,025 1,013
10,150 10,200 1,031 1,018 1,031 1,018
10,200 10,250 1,037 1,023 1,037 1,023
10,250 10,300 1,043 1,028 1,043 1,028
10,300 10,350 1,049 1,033 1,049 1,033
10,350 10,400 1,055 1,038 1,055 1,038
10,400 10,450 1,061 1,043 1,061 1,043
10,450 10,500 1,067 1,048 1,067 1,048
10,500 10,550 1,073 1,053 1,073 1,053
10,550 10,600 1,079 1,058 1,079 1,058
10,600 10,650 1,085 1,063 1,085 1,063
10,650 10,700 1,091 1,068 1,091 1,068
10,700 10,750 1,097 1,073 1,097 1,073
10,750 10,800 1,103 1,078 1,103 1,078
10,800 10,850 1,109 1,083 1,109 1,083
10,850 10,900 1,115 1,088 1,115 1,088
10,900 10,950 1,121 1,093 1,121 1,093
10,950 11,000 1,127 1,098 1,127 1,098
11,000
11,000 11,050 1,133 1,103 1,133 1,103
11,050 11,100 1,139 1,108 1,139 1,108
11,100 11,150 1,145 1,113 1,145 1,113
11,150 11,200 1,151 1,118 1,151 1,118
11,200 11,250 1,157 1,123 1,157 1,123
11,250 11,300 1,163 1,128 1,163 1,128
11,300 11,350 1,169 1,133 1,169 1,133
11,350 11,400 1,175 1,138 1,175 1,138
11,400 11,450 1,181 1,143 1,181 1,143
11,450 11,500 1,187 1,148 1,187 1,148
11,500 11,550 1,193 1,153 1,193 1,153
11,550 11,600 1,199 1,158 1,199 1,158
11,600 11,650 1,205 1,163 1,205 1,163
11,650 11,700 1,211 1,168 1,211 1,168
11,700 11,750 1,217 1,173 1,217 1,173
11,750 11,800 1,223 1,178 1,223 1,178
11,800 11,850 1,229 1,183 1,229 1,183
11,850 11,900 1,235 1,188 1,235 1,188
11,900 11,950 1,241 1,193 1,241 1,193
11,950 12,000 1,247 1,198 1,247 1,198
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 70 -
2018 Tax Table — Continued
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
12,000
12,000 12,050 1,253 1,203 1,253 1,203
12,050 12,100 1,259 1,208 1,259 1,208
12,100 12,150 1,265 1,213 1,265 1,213
12,150 12,200 1,271 1,218 1,271 1,218
12,200 12,250 1,277 1,223 1,277 1,223
12,250 12,300 1,283 1,228 1,283 1,228
12,300 12,350 1,289 1,233 1,289 1,233
12,350 12,400 1,295 1,238 1,295 1,238
12,400 12,450 1,301 1,243 1,301 1,243
12,450 12,500 1,307 1,248 1,307 1,248
12,500 12,550 1,313 1,253 1,313 1,253
12,550 12,600 1,319 1,258 1,319 1,258
12,600 12,650 1,325 1,263 1,325 1,263
12,650 12,700 1,331 1,268 1,331 1,268
12,700 12,750 1,337 1,273 1,337 1,273
12,750 12,800 1,343 1,278 1,343 1,278
12,800 12,850 1,349 1,283 1,349 1,283
12,850 12,900 1,355 1,288 1,355 1,288
12,900 12,950 1,361 1,293 1,361 1,293
12,950 13,000 1,367 1,298 1,367 1,298
13,000
13,000 13,050 1,373 1,303 1,373 1,303
13,050 13,100 1,379 1,308 1,379 1,308
13,100 13,150 1,385 1,313 1,385 1,313
13,150 13,200 1,391 1,318 1,391 1,318
13,200 13,250 1,397 1,323 1,397 1,323
13,250 13,300 1,403 1,328 1,403 1,328
13,300 13,350 1,409 1,333 1,409 1,333
13,350 13,400 1,415 1,338 1,415 1,338
13,400 13,450 1,421 1,343 1,421 1,343
13,450 13,500 1,427 1,348 1,427 1,348
13,500 13,550 1,433 1,353 1,433 1,353
13,550 13,600 1,439 1,358 1,439 1,358
13,600 13,650 1,445 1,363 1,445 1,363
13,650 13,700 1,451 1,368 1,451 1,369
13,700 13,750 1,457 1,373 1,457 1,375
13,750 13,800 1,463 1,378 1,463 1,381
13,800 13,850 1,469 1,383 1,469 1,387
13,850 13,900 1,475 1,388 1,475 1,393
13,900 13,950 1,481 1,393 1,481 1,399
13,950 14,000 1,487 1,398 1,487 1,405
14,000
14,000 14,050 1,493 1,403 1,493 1,411
14,050 14,100 1,499 1,408 1,499 1,417
14,100 14,150 1,505 1,413 1,505 1,423
14,150 14,200 1,511 1,418 1,511 1,429
14,200 14,250 1,517 1,423 1,517 1,435
14,250 14,300 1,523 1,428 1,523 1,441
14,300 14,350 1,529 1,433 1,529 1,447
14,350 14,400 1,535 1,438 1,535 1,453
14,400 14,450 1,541 1,443 1,541 1,459
14,450 14,500 1,547 1,448 1,547 1,465
14,500 14,550 1,553 1,453 1,553 1,471
14,550 14,600 1,559 1,458 1,559 1,477
14,600 14,650 1,565 1,463 1,565 1,483
14,650 14,700 1,571 1,468 1,571 1,489
14,700 14,750 1,577 1,473 1,577 1,495
14,750 14,800 1,583 1,478 1,583 1,501
14,800 14,850 1,589 1,483 1,589 1,507
14,850 14,900 1,595 1,488 1,595 1,513
14,900 14,950 1,601 1,493 1,601 1,519
14,950 15,000 1,607 1,498 1,607 1,525
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
15,000
15,000 15,050 1,613 1,503 1,613 1,531
15,050 15,100 1,619 1,508 1,619 1,537
15,100 15,150 1,625 1,513 1,625 1,543
15,150 15,200 1,631 1,518 1,631 1,549
15,200 15,250 1,637 1,523 1,637 1,555
15,250 15,300 1,643 1,528 1,643 1,561
15,300 15,350 1,649 1,533 1,649 1,567
15,350 15,400 1,655 1,538 1,655 1,573
15,400 15,450 1,661 1,543 1,661 1,579
15,450 15,500 1,667 1,548 1,667 1,585
15,500 15,550 1,673 1,553 1,673 1,591
15,550 15,600 1,679 1,558 1,679 1,597
15,600 15,650 1,685 1,563 1,685 1,603
15,650 15,700 1,691 1,568 1,691 1,609
15,700 15,750 1,697 1,573 1,697 1,615
15,750 15,800 1,703 1,578 1,703 1,621
15,800 15,850 1,709 1,583 1,709 1,627
15,850 15,900 1,715 1,588 1,715 1,633
15,900 15,950 1,721 1,593 1,721 1,639
15,950 16,000 1,727 1,598 1,727 1,645
16,000
16,000 16,050 1,733 1,603 1,733 1,651
16,050 16,100 1,739 1,608 1,739 1,657
16,100 16,150 1,745 1,613 1,745 1,663
16,150 16,200 1,751 1,618 1,751 1,669
16,200 16,250 1,757 1,623 1,757 1,675
16,250 16,300 1,763 1,628 1,763 1,681
16,300 16,350 1,769 1,633 1,769 1,687
16,350 16,400 1,775 1,638 1,775 1,693
16,400 16,450 1,781 1,643 1,781 1,699
16,450 16,500 1,787 1,648 1,787 1,705
16,500 16,550 1,793 1,653 1,793 1,711
16,550 16,600 1,799 1,658 1,799 1,717
16,600 16,650 1,805 1,663 1,805 1,723
16,650 16,700 1,811 1,668 1,811 1,729
16,700 16,750 1,817 1,673 1,817 1,735
16,750 16,800 1,823 1,678 1,823 1,741
16,800 16,850 1,829 1,683 1,829 1,747
16,850 16,900 1,835 1,688 1,835 1,753
16,900 16,950 1,841 1,693 1,841 1,759
16,950 17,000 1,847 1,698 1,847 1,765
17,000
17,000 17,050 1,853 1,703 1,853 1,771
17,050 17,100 1,859 1,708 1,859 1,777
17,100 17,150 1,865 1,713 1,865 1,783
17,150 17,200 1,871 1,718 1,871 1,789
17,200 17,250 1,877 1,723 1,877 1,795
17,250 17,300 1,883 1,728 1,883 1,801
17,300 17,350 1,889 1,733 1,889 1,807
17,350 17,400 1,895 1,738 1,895 1,813
17,400 17,450 1,901 1,743 1,901 1,819
17,450 17,500 1,907 1,748 1,907 1,825
17,500 17,550 1,913 1,753 1,913 1,831
17,550 17,600 1,919 1,758 1,919 1,837
17,600 17,650 1,925 1,763 1,925 1,843
17,650 17,700 1,931 1,768 1,931 1,849
17,700 17,750 1,937 1,773 1,937 1,855
17,750 17,800 1,943 1,778 1,943 1,861
17,800 17,850 1,949 1,783 1,949 1,867
17,850 17,900 1,955 1,788 1,955 1,873
17,900 17,950 1,961 1,793 1,961 1,879
17,950 18,000 1,967 1,798 1,967 1,885
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
18,000
18,000 18,050 1,973 1,803 1,973 1,891
18,050 18,100 1,979 1,808 1,979 1,897
18,100 18,150 1,985 1,813 1,985 1,903
18,150 18,200 1,991 1,818 1,991 1,909
18,200 18,250 1,997 1,823 1,997 1,915
18,250 18,300 2,003 1,828 2,003 1,921
18,300 18,350 2,009 1,833 2,009 1,927
18,350 18,400 2,015 1,838 2,015 1,933
18,400 18,450 2,021 1,843 2,021 1,939
18,450 18,500 2,027 1,848 2,027 1,945
18,500 18,550 2,033 1,853 2,033 1,951
18,550 18,600 2,039 1,858 2,039 1,957
18,600 18,650 2,045 1,863 2,045 1,963
18,650 18,700 2,051 1,868 2,051 1,969
18,700 18,750 2,057 1,873 2,057 1,975
18,750 18,800 2,063 1,878 2,063 1,981
18,800 18,850 2,069 1,883 2,069 1,987
18,850 18,900 2,075 1,888 2,075 1,993
18,900 18,950 2,081 1,893 2,081 1,999
18,950 19,000 2,087 1,898 2,087 2,005
19,000
19,000 19,050 2,093 1,903 2,093 2,011
19,050 19,100 2,099 1,908 2,099 2,017
19,100 19,150 2,105 1,914 2,105 2,023
19,150 19,200 2,111 1,920 2,111 2,029
19,200 19,250 2,117 1,926 2,117 2,035
19,250 19,300 2,123 1,932 2,123 2,041
19,300 19,350 2,129 1,938 2,129 2,047
19,350 19,400 2,135 1,944 2,135 2,053
19,400 19,450 2,141 1,950 2,141 2,059
19,450 19,500 2,147 1,956 2,147 2,065
19,500 19,550 2,153 1,962 2,153 2,071
19,550 19,600 2,159 1,968 2,159 2,077
19,600 19,650 2,165 1,974 2,165 2,083
19,650 19,700 2,171 1,980 2,171 2,089
19,700 19,750 2,177 1,986 2,177 2,095
19,750 19,800 2,183 1,992 2,183 2,101
19,800 19,850 2,189 1,998 2,189 2,107
19,850 19,900 2,195 2,004 2,195 2,113
19,900 19,950 2,201 2,010 2,201 2,119
19,950 20,000 2,207 2,016 2,207 2,125
20,000
20,000 20,050 2,213 2,022 2,213 2,131
20,050 20,100 2,219 2,028 2,219 2,137
20,100 20,150 2,225 2,034 2,225 2,143
20,150 20,200 2,231 2,040 2,231 2,149
20,200 20,250 2,237 2,046 2,237 2,155
20,250 20,300 2,243 2,052 2,243 2,161
20,300 20,350 2,249 2,058 2,249 2,167
20,350 20,400 2,255 2,064 2,255 2,173
20,400 20,450 2,261 2,070 2,261 2,179
20,450 20,500 2,267 2,076 2,267 2,185
20,500 20,550 2,273 2,082 2,273 2,191
20,550 20,600 2,279 2,088 2,279 2,197
20,600 20,650 2,285 2,094 2,285 2,203
20,650 20,700 2,291 2,100 2,291 2,209
20,700 20,750 2,297 2,106 2,297 2,215
20,750 20,800 2,303 2,112 2,303 2,221
20,800 20,850 2,309 2,118 2,309 2,227
20,850 20,900 2,315 2,124 2,315 2,233
20,900 20,950 2,321 2,130 2,321 2,239
20,950 21,000 2,327 2,136 2,327 2,245
(Continued)
* This column must also be used by a qualifying widow(er).
- 71 - Need more information or forms? Visit IRS.gov.
2018 Tax Table — Continued
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
21,000
21,000 21,050 2,333 2,142 2,333 2,251
21,050 21,100 2,339 2,148 2,339 2,257
21,100 21,150 2,345 2,154 2,345 2,263
21,150 21,200 2,351 2,160 2,351 2,269
21,200 21,250 2,357 2,166 2,357 2,275
21,250 21,300 2,363 2,172 2,363 2,281
21,300 21,350 2,369 2,178 2,369 2,287
21,350 21,400 2,375 2,184 2,375 2,293
21,400 21,450 2,381 2,190 2,381 2,299
21,450 21,500 2,387 2,196 2,387 2,305
21,500 21,550 2,393 2,202 2,393 2,311
21,550 21,600 2,399 2,208 2,399 2,317
21,600 21,650 2,405 2,214 2,405 2,323
21,650 21,700 2,411 2,220 2,411 2,329
21,700 21,750 2,417 2,226 2,417 2,335
21,750 21,800 2,423 2,232 2,423 2,341
21,800 21,850 2,429 2,238 2,429 2,347
21,850 21,900 2,435 2,244 2,435 2,353
21,900 21,950 2,441 2,250 2,441 2,359
21,950 22,000 2,447 2,256 2,447 2,365
22,000
22,000 22,050 2,453 2,262 2,453 2,371
22,050 22,100 2,459 2,268 2,459 2,377
22,100 22,150 2,465 2,274 2,465 2,383
22,150 22,200 2,471 2,280 2,471 2,389
22,200 22,250 2,477 2,286 2,477 2,395
22,250 22,300 2,483 2,292 2,483 2,401
22,300 22,350 2,489 2,298 2,489 2,407
22,350 22,400 2,495 2,304 2,495 2,413
22,400 22,450 2,501 2,310 2,501 2,419
22,450 22,500 2,507 2,316 2,507 2,425
22,500 22,550 2,513 2,322 2,513 2,431
22,550 22,600 2,519 2,328 2,519 2,437
22,600 22,650 2,525 2,334 2,525 2,443
22,650 22,700 2,531 2,340 2,531 2,449
22,700 22,750 2,537 2,346 2,537 2,455
22,750 22,800 2,543 2,352 2,543 2,461
22,800 22,850 2,549 2,358 2,549 2,467
22,850 22,900 2,555 2,364 2,555 2,473
22,900 22,950 2,561 2,370 2,561 2,479
22,950 23,000 2,567 2,376 2,567 2,485
23,000
23,000 23,050 2,573 2,382 2,573 2,491
23,050 23,100 2,579 2,388 2,579 2,497
23,100 23,150 2,585 2,394 2,585 2,503
23,150 23,200 2,591 2,400 2,591 2,509
23,200 23,250 2,597 2,406 2,597 2,515
23,250 23,300 2,603 2,412 2,603 2,521
23,300 23,350 2,609 2,418 2,609 2,527
23,350 23,400 2,615 2,424 2,615 2,533
23,400 23,450 2,621 2,430 2,621 2,539
23,450 23,500 2,627 2,436 2,627 2,545
23,500 23,550 2,633 2,442 2,633 2,551
23,550 23,600 2,639 2,448 2,639 2,557
23,600 23,650 2,645 2,454 2,645 2,563
23,650 23,700 2,651 2,460 2,651 2,569
23,700 23,750 2,657 2,466 2,657 2,575
23,750 23,800 2,663 2,472 2,663 2,581
23,800 23,850 2,669 2,478 2,669 2,587
23,850 23,900 2,675 2,484 2,675 2,593
23,900 23,950 2,681 2,490 2,681 2,599
23,950 24,000 2,687 2,496 2,687 2,605
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
24,000
24,000 24,050 2,693 2,502 2,693 2,611
24,050 24,100 2,699 2,508 2,699 2,617
24,100 24,150 2,705 2,514 2,705 2,623
24,150 24,200 2,711 2,520 2,711 2,629
24,200 24,250 2,717 2,526 2,717 2,635
24,250 24,300 2,723 2,532 2,723 2,641
24,300 24,350 2,729 2,538 2,729 2,647
24,350 24,400 2,735 2,544 2,735 2,653
24,400 24,450 2,741 2,550 2,741 2,659
24,450 24,500 2,747 2,556 2,747 2,665
24,500 24,550 2,753 2,562 2,753 2,671
24,550 24,600 2,759 2,568 2,759 2,677
24,600 24,650 2,765 2,574 2,765 2,683
24,650 24,700 2,771 2,580 2,771 2,689
24,700 24,750 2,777 2,586 2,777 2,695
24,750 24,800 2,783 2,592 2,783 2,701
24,800 24,850 2,789 2,598 2,789 2,707
24,850 24,900 2,795 2,604 2,795 2,713
24,900 24,950 2,801 2,610 2,801 2,719
24,950 25,000 2,807 2,616 2,807 2,725
25,000
25,000 25,050 2,813 2,622 2,813 2,731
25,050 25,100 2,819 2,628 2,819 2,737
25,100 25,150 2,825 2,634 2,825 2,743
25,150 25,200 2,831 2,640 2,831 2,749
25,200 25,250 2,837 2,646 2,837 2,755
25,250 25,300 2,843 2,652 2,843 2,761
25,300 25,350 2,849 2,658 2,849 2,767
25,350 25,400 2,855 2,664 2,855 2,773
25,400 25,450 2,861 2,670 2,861 2,779
25,450 25,500 2,867 2,676 2,867 2,785
25,500 25,550 2,873 2,682 2,873 2,791
25,550 25,600 2,879 2,688 2,879 2,797
25,600 25,650 2,885 2,694 2,885 2,803
25,650 25,700 2,891 2,700 2,891 2,809
25,700 25,750 2,897 2,706 2,897 2,815
25,750 25,800 2,903 2,712 2,903 2,821
25,800 25,850 2,909 2,718 2,909 2,827
25,850 25,900 2,915 2,724 2,915 2,833
25,900 25,950 2,921 2,730 2,921 2,839
25,950 26,000 2,927 2,736 2,927 2,845
26,000
26,000 26,050 2,933 2,742 2,933 2,851
26,050 26,100 2,939 2,748 2,939 2,857
26,100 26,150 2,945 2,754 2,945 2,863
26,150 26,200 2,951 2,760 2,951 2,869
26,200 26,250 2,957 2,766 2,957 2,875
26,250 26,300 2,963 2,772 2,963 2,881
26,300 26,350 2,969 2,778 2,969 2,887
26,350 26,400 2,975 2,784 2,975 2,893
26,400 26,450 2,981 2,790 2,981 2,899
26,450 26,500 2,987 2,796 2,987 2,905
26,500 26,550 2,993 2,802 2,993 2,911
26,550 26,600 2,999 2,808 2,999 2,917
26,600 26,650 3,005 2,814 3,005 2,923
26,650 26,700 3,011 2,820 3,011 2,929
26,700 26,750 3,017 2,826 3,017 2,935
26,750 26,800 3,023 2,832 3,023 2,941
26,800 26,850 3,029 2,838 3,029 2,947
26,850 26,900 3,035 2,844 3,035 2,953
26,900 26,950 3,041 2,850 3,041 2,959
26,950 27,000 3,047 2,856 3,047 2,965
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
27,000
27,000 27,050 3,053 2,862 3,053 2,971
27,050 27,100 3,059 2,868 3,059 2,977
27,100 27,150 3,065 2,874 3,065 2,983
27,150 27,200 3,071 2,880 3,071 2,989
27,200 27,250 3,077 2,886 3,077 2,995
27,250 27,300 3,083 2,892 3,083 3,001
27,300 27,350 3,089 2,898 3,089 3,007
27,350 27,400 3,095 2,904 3,095 3,013
27,400 27,450 3,101 2,910 3,101 3,019
27,450 27,500 3,107 2,916 3,107 3,025
27,500 27,550 3,113 2,922 3,113 3,031
27,550 27,600 3,119 2,928 3,119 3,037
27,600 27,650 3,125 2,934 3,125 3,043
27,650 27,700 3,131 2,940 3,131 3,049
27,700 27,750 3,137 2,946 3,137 3,055
27,750 27,800 3,143 2,952 3,143 3,061
27,800 27,850 3,149 2,958 3,149 3,067
27,850 27,900 3,155 2,964 3,155 3,073
27,900 27,950 3,161 2,970 3,161 3,079
27,950 28,000 3,167 2,976 3,167 3,085
28,000
28,000 28,050 3,173 2,982 3,173 3,091
28,050 28,100 3,179 2,988 3,179 3,097
28,100 28,150 3,185 2,994 3,185 3,103
28,150 28,200 3,191 3,000 3,191 3,109
28,200 28,250 3,197 3,006 3,197 3,115
28,250 28,300 3,203 3,012 3,203 3,121
28,300 28,350 3,209 3,018 3,209 3,127
28,350 28,400 3,215 3,024 3,215 3,133
28,400 28,450 3,221 3,030 3,221 3,139
28,450 28,500 3,227 3,036 3,227 3,145
28,500 28,550 3,233 3,042 3,233 3,151
28,550 28,600 3,239 3,048 3,239 3,157
28,600 28,650 3,245 3,054 3,245 3,163
28,650 28,700 3,251 3,060 3,251 3,169
28,700 28,750 3,257 3,066 3,257 3,175
28,750 28,800 3,263 3,072 3,263 3,181
28,800 28,850 3,269 3,078 3,269 3,187
28,850 28,900 3,275 3,084 3,275 3,193
28,900 28,950 3,281 3,090 3,281 3,199
28,950 29,000 3,287 3,096 3,287 3,205
29,000
29,000 29,050 3,293 3,102 3,293 3,211
29,050 29,100 3,299 3,108 3,299 3,217
29,100 29,150 3,305 3,114 3,305 3,223
29,150 29,200 3,311 3,120 3,311 3,229
29,200 29,250 3,317 3,126 3,317 3,235
29,250 29,300 3,323 3,132 3,323 3,241
29,300 29,350 3,329 3,138 3,329 3,247
29,350 29,400 3,335 3,144 3,335 3,253
29,400 29,450 3,341 3,150 3,341 3,259
29,450 29,500 3,347 3,156 3,347 3,265
29,500 29,550 3,353 3,162 3,353 3,271
29,550 29,600 3,359 3,168 3,359 3,277
29,600 29,650 3,365 3,174 3,365 3,283
29,650 29,700 3,371 3,180 3,371 3,289
29,700 29,750 3,377 3,186 3,377 3,295
29,750 29,800 3,383 3,192 3,383 3,301
29,800 29,850 3,389 3,198 3,389 3,307
29,850 29,900 3,395 3,204 3,395 3,313
29,900 29,950 3,401 3,210 3,401 3,319
29,950 30,000 3,407 3,216 3,407 3,325
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 72 -
2018 Tax Table — Continued
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
30,000
30,000 30,050 3,413 3,222 3,413 3,331
30,050 30,100 3,419 3,228 3,419 3,337
30,100 30,150 3,425 3,234 3,425 3,343
30,150 30,200 3,431 3,240 3,431 3,349
30,200 30,250 3,437 3,246 3,437 3,355
30,250 30,300 3,443 3,252 3,443 3,361
30,300 30,350 3,449 3,258 3,449 3,367
30,350 30,400 3,455 3,264 3,455 3,373
30,400 30,450 3,461 3,270 3,461 3,379
30,450 30,500 3,467 3,276 3,467 3,385
30,500 30,550 3,473 3,282 3,473 3,391
30,550 30,600 3,479 3,288 3,479 3,397
30,600 30,650 3,485 3,294 3,485 3,403
30,650 30,700 3,491 3,300 3,491 3,409
30,700 30,750 3,497 3,306 3,497 3,415
30,750 30,800 3,503 3,312 3,503 3,421
30,800 30,850 3,509 3,318 3,509 3,427
30,850 30,900 3,515 3,324 3,515 3,433
30,900 30,950 3,521 3,330 3,521 3,439
30,950 31,000 3,527 3,336 3,527 3,445
31,000
31,000 31,050 3,533 3,342 3,533 3,451
31,050 31,100 3,539 3,348 3,539 3,457
31,100 31,150 3,545 3,354 3,545 3,463
31,150 31,200 3,551 3,360 3,551 3,469
31,200 31,250 3,557 3,366 3,557 3,475
31,250 31,300 3,563 3,372 3,563 3,481
31,300 31,350 3,569 3,378 3,569 3,487
31,350 31,400 3,575 3,384 3,575 3,493
31,400 31,450 3,581 3,390 3,581 3,499
31,450 31,500 3,587 3,396 3,587 3,505
31,500 31,550 3,593 3,402 3,593 3,511
31,550 31,600 3,599 3,408 3,599 3,517
31,600 31,650 3,605 3,414 3,605 3,523
31,650 31,700 3,611 3,420 3,611 3,529
31,700 31,750 3,617 3,426 3,617 3,535
31,750 31,800 3,623 3,432 3,623 3,541
31,800 31,850 3,629 3,438 3,629 3,547
31,850 31,900 3,635 3,444 3,635 3,553
31,900 31,950 3,641 3,450 3,641 3,559
31,950 32,000 3,647 3,456 3,647 3,565
32,000
32,000 32,050 3,653 3,462 3,653 3,571
32,050 32,100 3,659 3,468 3,659 3,577
32,100 32,150 3,665 3,474 3,665 3,583
32,150 32,200 3,671 3,480 3,671 3,589
32,200 32,250 3,677 3,486 3,677 3,595
32,250 32,300 3,683 3,492 3,683 3,601
32,300 32,350 3,689 3,498 3,689 3,607
32,350 32,400 3,695 3,504 3,695 3,613
32,400 32,450 3,701 3,510 3,701 3,619
32,450 32,500 3,707 3,516 3,707 3,625
32,500 32,550 3,713 3,522 3,713 3,631
32,550 32,600 3,719 3,528 3,719 3,637
32,600 32,650 3,725 3,534 3,725 3,643
32,650 32,700 3,731 3,540 3,731 3,649
32,700 32,750 3,737 3,546 3,737 3,655
32,750 32,800 3,743 3,552 3,743 3,661
32,800 32,850 3,749 3,558 3,749 3,667
32,850 32,900 3,755 3,564 3,755 3,673
32,900 32,950 3,761 3,570 3,761 3,679
32,950 33,000 3,767 3,576 3,767 3,685
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
33,000
33,000 33,050 3,773 3,582 3,773 3,691
33,050 33,100 3,779 3,588 3,779 3,697
33,100 33,150 3,785 3,594 3,785 3,703
33,150 33,200 3,791 3,600 3,791 3,709
33,200 33,250 3,797 3,606 3,797 3,715
33,250 33,300 3,803 3,612 3,803 3,721
33,300 33,350 3,809 3,618 3,809 3,727
33,350 33,400 3,815 3,624 3,815 3,733
33,400 33,450 3,821 3,630 3,821 3,739
33,450 33,500 3,827 3,636 3,827 3,745
33,500 33,550 3,833 3,642 3,833 3,751
33,550 33,600 3,839 3,648 3,839 3,757
33,600 33,650 3,845 3,654 3,845 3,763
33,650 33,700 3,851 3,660 3,851 3,769
33,700 33,750 3,857 3,666 3,857 3,775
33,750 33,800 3,863 3,672 3,863 3,781
33,800 33,850 3,869 3,678 3,869 3,787
33,850 33,900 3,875 3,684 3,875 3,793
33,900 33,950 3,881 3,690 3,881 3,799
33,950 34,000 3,887 3,696 3,887 3,805
34,000
34,000 34,050 3,893 3,702 3,893 3,811
34,050 34,100 3,899 3,708 3,899 3,817
34,100 34,150 3,905 3,714 3,905 3,823
34,150 34,200 3,911 3,720 3,911 3,829
34,200 34,250 3,917 3,726 3,917 3,835
34,250 34,300 3,923 3,732 3,923 3,841
34,300 34,350 3,929 3,738 3,929 3,847
34,350 34,400 3,935 3,744 3,935 3,853
34,400 34,450 3,941 3,750 3,941 3,859
34,450 34,500 3,947 3,756 3,947 3,865
34,500 34,550 3,953 3,762 3,953 3,871
34,550 34,600 3,959 3,768 3,959 3,877
34,600 34,650 3,965 3,774 3,965 3,883
34,650 34,700 3,971 3,780 3,971 3,889
34,700 34,750 3,977 3,786 3,977 3,895
34,750 34,800 3,983 3,792 3,983 3,901
34,800 34,850 3,989 3,798 3,989 3,907
34,850 34,900 3,995 3,804 3,995 3,913
34,900 34,950 4,001 3,810 4,001 3,919
34,950 35,000 4,007 3,816 4,007 3,925
35,000
35,000 35,050 4,013 3,822 4,013 3,931
35,050 35,100 4,019 3,828 4,019 3,937
35,100 35,150 4,025 3,834 4,025 3,943
35,150 35,200 4,031 3,840 4,031 3,949
35,200 35,250 4,037 3,846 4,037 3,955
35,250 35,300 4,043 3,852 4,043 3,961
35,300 35,350 4,049 3,858 4,049 3,967
35,350 35,400 4,055 3,864 4,055 3,973
35,400 35,450 4,061 3,870 4,061 3,979
35,450 35,500 4,067 3,876 4,067 3,985
35,500 35,550 4,073 3,882 4,073 3,991
35,550 35,600 4,079 3,888 4,079 3,997
35,600 35,650 4,085 3,894 4,085 4,003
35,650 35,700 4,091 3,900 4,091 4,009
35,700 35,750 4,097 3,906 4,097 4,015
35,750 35,800 4,103 3,912 4,103 4,021
35,800 35,850 4,109 3,918 4,109 4,027
35,850 35,900 4,115 3,924 4,115 4,033
35,900 35,950 4,121 3,930 4,121 4,039
35,950 36,000 4,127 3,936 4,127 4,045
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
36,000
36,000 36,050 4,133 3,942 4,133 4,051
36,050 36,100 4,139 3,948 4,139 4,057
36,100 36,150 4,145 3,954 4,145 4,063
36,150 36,200 4,151 3,960 4,151 4,069
36,200 36,250 4,157 3,966 4,157 4,075
36,250 36,300 4,163 3,972 4,163 4,081
36,300 36,350 4,169 3,978 4,169 4,087
36,350 36,400 4,175 3,984 4,175 4,093
36,400 36,450 4,181 3,990 4,181 4,099
36,450 36,500 4,187 3,996 4,187 4,105
36,500 36,550 4,193 4,002 4,193 4,111
36,550 36,600 4,199 4,008 4,199 4,117
36,600 36,650 4,205 4,014 4,205 4,123
36,650 36,700 4,211 4,020 4,211 4,129
36,700 36,750 4,217 4,026 4,217 4,135
36,750 36,800 4,223 4,032 4,223 4,141
36,800 36,850 4,229 4,038 4,229 4,147
36,850 36,900 4,235 4,044 4,235 4,153
36,900 36,950 4,241 4,050 4,241 4,159
36,950 37,000 4,247 4,056 4,247 4,165
37,000
37,000 37,050 4,253 4,062 4,253 4,171
37,050 37,100 4,259 4,068 4,259 4,177
37,100 37,150 4,265 4,074 4,265 4,183
37,150 37,200 4,271 4,080 4,271 4,189
37,200 37,250 4,277 4,086 4,277 4,195
37,250 37,300 4,283 4,092 4,283 4,201
37,300 37,350 4,289 4,098 4,289 4,207
37,350 37,400 4,295 4,104 4,295 4,213
37,400 37,450 4,301 4,110 4,301 4,219
37,450 37,500 4,307 4,116 4,307 4,225
37,500 37,550 4,313 4,122 4,313 4,231
37,550 37,600 4,319 4,128 4,319 4,237
37,600 37,650 4,325 4,134 4,325 4,243
37,650 37,700 4,331 4,140 4,331 4,249
37,700 37,750 4,337 4,146 4,337 4,255
37,750 37,800 4,343 4,152 4,343 4,261
37,800 37,850 4,349 4,158 4,349 4,267
37,850 37,900 4,355 4,164 4,355 4,273
37,900 37,950 4,361 4,170 4,361 4,279
37,950 38,000 4,367 4,176 4,367 4,285
38,000
38,000 38,050 4,373 4,182 4,373 4,291
38,050 38,100 4,379 4,188 4,379 4,297
38,100 38,150 4,385 4,194 4,385 4,303
38,150 38,200 4,391 4,200 4,391 4,309
38,200 38,250 4,397 4,206 4,397 4,315
38,250 38,300 4,403 4,212 4,403 4,321
38,300 38,350 4,409 4,218 4,409 4,327
38,350 38,400 4,415 4,224 4,415 4,333
38,400 38,450 4,421 4,230 4,421 4,339
38,450 38,500 4,427 4,236 4,427 4,345
38,500 38,550 4,433 4,242 4,433 4,351
38,550 38,600 4,439 4,248 4,439 4,357
38,600 38,650 4,445 4,254 4,445 4,363
38,650 38,700 4,451 4,260 4,451 4,369
38,700 38,750 4,459 4,266 4,459 4,375
38,750 38,800 4,470 4,272 4,470 4,381
38,800 38,850 4,481 4,278 4,481 4,387
38,850 38,900 4,492 4,284 4,492 4,393
38,900 38,950 4,503 4,290 4,503 4,399
38,950 39,000 4,514 4,296 4,514 4,405
(Continued)
* This column must also be used by a qualifying widow(er).
- 73 - Need more information or forms? Visit IRS.gov.
2018 Tax Table — Continued
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
39,000
39,000 39,050 4,525 4,302 4,525 4,411
39,050 39,100 4,536 4,308 4,536 4,417
39,100 39,150 4,547 4,314 4,547 4,423
39,150 39,200 4,558 4,320 4,558 4,429
39,200 39,250 4,569 4,326 4,569 4,435
39,250 39,300 4,580 4,332 4,580 4,441
39,300 39,350 4,591 4,338 4,591 4,447
39,350 39,400 4,602 4,344 4,602 4,453
39,400 39,450 4,613 4,350 4,613 4,459
39,450 39,500 4,624 4,356 4,624 4,465
39,500 39,550 4,635 4,362 4,635 4,471
39,550 39,600 4,646 4,368 4,646 4,477
39,600 39,650 4,657 4,374 4,657 4,483
39,650 39,700 4,668 4,380 4,668 4,489
39,700 39,750 4,679 4,386 4,679 4,495
39,750 39,800 4,690 4,392 4,690 4,501
39,800 39,850 4,701 4,398 4,701 4,507
39,850 39,900 4,712 4,404 4,712 4,513
39,900 39,950 4,723 4,410 4,723 4,519
39,950 40,000 4,734 4,416 4,734 4,525
40,000
40,000 40,050 4,745 4,422 4,745 4,531
40,050 40,100 4,756 4,428 4,756 4,537
40,100 40,150 4,767 4,434 4,767 4,543
40,150 40,200 4,778 4,440 4,778 4,549
40,200 40,250 4,789 4,446 4,789 4,555
40,250 40,300 4,800 4,452 4,800 4,561
40,300 40,350 4,811 4,458 4,811 4,567
40,350 40,400 4,822 4,464 4,822 4,573
40,400 40,450 4,833 4,470 4,833 4,579
40,450 40,500 4,844 4,476 4,844 4,585
40,500 40,550 4,855 4,482 4,855 4,591
40,550 40,600 4,866 4,488 4,866 4,597
40,600 40,650 4,877 4,494 4,877 4,603
40,650 40,700 4,888 4,500 4,888 4,609
40,700 40,750 4,899 4,506 4,899 4,615
40,750 40,800 4,910 4,512 4,910 4,621
40,800 40,850 4,921 4,518 4,921 4,627
40,850 40,900 4,932 4,524 4,932 4,633
40,900 40,950 4,943 4,530 4,943 4,639
40,950 41,000 4,954 4,536 4,954 4,645
41,000
41,000 41,050 4,965 4,542 4,965 4,651
41,050 41,100 4,976 4,548 4,976 4,657
41,100 41,150 4,987 4,554 4,987 4,663
41,150 41,200 4,998 4,560 4,998 4,669
41,200 41,250 5,009 4,566 5,009 4,675
41,250 41,300 5,020 4,572 5,020 4,681
41,300 41,350 5,031 4,578 5,031 4,687
41,350 41,400 5,042 4,584 5,042 4,693
41,400 41,450 5,053 4,590 5,053 4,699
41,450 41,500 5,064 4,596 5,064 4,705
41,500 41,550 5,075 4,602 5,075 4,711
41,550 41,600 5,086 4,608 5,086 4,717
41,600 41,650 5,097 4,614 5,097 4,723
41,650 41,700 5,108 4,620 5,108 4,729
41,700 41,750 5,119 4,626 5,119 4,735
41,750 41,800 5,130 4,632 5,130 4,741
41,800 41,850 5,141 4,638 5,141 4,747
41,850 41,900 5,152 4,644 5,152 4,753
41,900 41,950 5,163 4,650 5,163 4,759
41,950 42,000 5,174 4,656 5,174 4,765
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
42,000
42,000 42,050 5,185 4,662 5,185 4,771
42,050 42,100 5,196 4,668 5,196 4,777
42,100 42,150 5,207 4,674 5,207 4,783
42,150 42,200 5,218 4,680 5,218 4,789
42,200 42,250 5,229 4,686 5,229 4,795
42,250 42,300 5,240 4,692 5,240 4,801
42,300 42,350 5,251 4,698 5,251 4,807
42,350 42,400 5,262 4,704 5,262 4,813
42,400 42,450 5,273 4,710 5,273 4,819
42,450 42,500 5,284 4,716 5,284 4,825
42,500 42,550 5,295 4,722 5,295 4,831
42,550 42,600 5,306 4,728 5,306 4,837
42,600 42,650 5,317 4,734 5,317 4,843
42,650 42,700 5,328 4,740 5,328 4,849
42,700 42,750 5,339 4,746 5,339 4,855
42,750 42,800 5,350 4,752 5,350 4,861
42,800 42,850 5,361 4,758 5,361 4,867
42,850 42,900 5,372 4,764 5,372 4,873
42,900 42,950 5,383 4,770 5,383 4,879
42,950 43,000 5,394 4,776 5,394 4,885
43,000
43,000 43,050 5,405 4,782 5,405 4,891
43,050 43,100 5,416 4,788 5,416 4,897
43,100 43,150 5,427 4,794 5,427 4,903
43,150 43,200 5,438 4,800 5,438 4,909
43,200 43,250 5,449 4,806 5,449 4,915
43,250 43,300 5,460 4,812 5,460 4,921
43,300 43,350 5,471 4,818 5,471 4,927
43,350 43,400 5,482 4,824 5,482 4,933
43,400 43,450 5,493 4,830 5,493 4,939
43,450 43,500 5,504 4,836 5,504 4,945
43,500 43,550 5,515 4,842 5,515 4,951
43,550 43,600 5,526 4,848 5,526 4,957
43,600 43,650 5,537 4,854 5,537 4,963
43,650 43,700 5,548 4,860 5,548 4,969
43,700 43,750 5,559 4,866 5,559 4,975
43,750 43,800 5,570 4,872 5,570 4,981
43,800 43,850 5,581 4,878 5,581 4,987
43,850 43,900 5,592 4,884 5,592 4,993
43,900 43,950 5,603 4,890 5,603 4,999
43,950 44,000 5,614 4,896 5,614 5,005
44,000
44,000 44,050 5,625 4,902 5,625 5,011
44,050 44,100 5,636 4,908 5,636 5,017
44,100 44,150 5,647 4,914 5,647 5,023
44,150 44,200 5,658 4,920 5,658 5,029
44,200 44,250 5,669 4,926 5,669 5,035
44,250 44,300 5,680 4,932 5,680 5,041
44,300 44,350 5,691 4,938 5,691 5,047
44,350 44,400 5,702 4,944 5,702 5,053
44,400 44,450 5,713 4,950 5,713 5,059
44,450 44,500 5,724 4,956 5,724 5,065
44,500 44,550 5,735 4,962 5,735 5,071
44,550 44,600 5,746 4,968 5,746 5,077
44,600 44,650 5,757 4,974 5,757 5,083
44,650 44,700 5,768 4,980 5,768 5,089
44,700 44,750 5,779 4,986 5,779 5,095
44,750 44,800 5,790 4,992 5,790 5,101
44,800 44,850 5,801 4,998 5,801 5,107
44,850 44,900 5,812 5,004 5,812 5,113
44,900 44,950 5,823 5,010 5,823 5,119
44,950 45,000 5,834 5,016 5,834 5,125
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
45,000
45,000 45,050 5,845 5,022 5,845 5,131
45,050 45,100 5,856 5,028 5,856 5,137
45,100 45,150 5,867 5,034 5,867 5,143
45,150 45,200 5,878 5,040 5,878 5,149
45,200 45,250 5,889 5,046 5,889 5,155
45,250 45,300 5,900 5,052 5,900 5,161
45,300 45,350 5,911 5,058 5,911 5,167
45,350 45,400 5,922 5,064 5,922 5,173
45,400 45,450 5,933 5,070 5,933 5,179
45,450 45,500 5,944 5,076 5,944 5,185
45,500 45,550 5,955 5,082 5,955 5,191
45,550 45,600 5,966 5,088 5,966 5,197
45,600 45,650 5,977 5,094 5,977 5,203
45,650 45,700 5,988 5,100 5,988 5,209
45,700 45,750 5,999 5,106 5,999 5,215
45,750 45,800 6,010 5,112 6,010 5,221
45,800 45,850 6,021 5,118 6,021 5,227
45,850 45,900 6,032 5,124 6,032 5,233
45,900 45,950 6,043 5,130 6,043 5,239
45,950 46,000 6,054 5,136 6,054 5,245
46,000
46,000 46,050 6,065 5,142 6,065 5,251
46,050 46,100 6,076 5,148 6,076 5,257
46,100 46,150 6,087 5,154 6,087 5,263
46,150 46,200 6,098 5,160 6,098 5,269
46,200 46,250 6,109 5,166 6,109 5,275
46,250 46,300 6,120 5,172 6,120 5,281
46,300 46,350 6,131 5,178 6,131 5,287
46,350 46,400 6,142 5,184 6,142 5,293
46,400 46,450 6,153 5,190 6,153 5,299
46,450 46,500 6,164 5,196 6,164 5,305
46,500 46,550 6,175 5,202 6,175 5,311
46,550 46,600 6,186 5,208 6,186 5,317
46,600 46,650 6,197 5,214 6,197 5,323
46,650 46,700 6,208 5,220 6,208 5,329
46,700 46,750 6,219 5,226 6,219 5,335
46,750 46,800 6,230 5,232 6,230 5,341
46,800 46,850 6,241 5,238 6,241 5,347
46,850 46,900 6,252 5,244 6,252 5,353
46,900 46,950 6,263 5,250 6,263 5,359
46,950 47,000 6,274 5,256 6,274 5,365
47,000
47,000 47,050 6,285 5,262 6,285 5,371
47,050 47,100 6,296 5,268 6,296 5,377
47,100 47,150 6,307 5,274 6,307 5,383
47,150 47,200 6,318 5,280 6,318 5,389
47,200 47,250 6,329 5,286 6,329 5,395
47,250 47,300 6,340 5,292 6,340 5,401
47,300 47,350 6,351 5,298 6,351 5,407
47,350 47,400 6,362 5,304 6,362 5,413
47,400 47,450 6,373 5,310 6,373 5,419
47,450 47,500 6,384 5,316 6,384 5,425
47,500 47,550 6,395 5,322 6,395 5,431
47,550 47,600 6,406 5,328 6,406 5,437
47,600 47,650 6,417 5,334 6,417 5,443
47,650 47,700 6,428 5,340 6,428 5,449
47,700 47,750 6,439 5,346 6,439 5,455
47,750 47,800 6,450 5,352 6,450 5,461
47,800 47,850 6,461 5,358 6,461 5,467
47,850 47,900 6,472 5,364 6,472 5,473
47,900 47,950 6,483 5,370 6,483 5,479
47,950 48,000 6,494 5,376 6,494 5,485
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 74 -
2018 Tax Table — Continued
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
48,000
48,000 48,050 6,505 5,382 6,505 5,491
48,050 48,100 6,516 5,388 6,516 5,497
48,100 48,150 6,527 5,394 6,527 5,503
48,150 48,200 6,538 5,400 6,538 5,509
48,200 48,250 6,549 5,406 6,549 5,515
48,250 48,300 6,560 5,412 6,560 5,521
48,300 48,350 6,571 5,418 6,571 5,527
48,350 48,400 6,582 5,424 6,582 5,533
48,400 48,450 6,593 5,430 6,593 5,539
48,450 48,500 6,604 5,436 6,604 5,545
48,500 48,550 6,615 5,442 6,615 5,551
48,550 48,600 6,626 5,448 6,626 5,557
48,600 48,650 6,637 5,454 6,637 5,563
48,650 48,700 6,648 5,460 6,648 5,569
48,700 48,750 6,659 5,466 6,659 5,575
48,750 48,800 6,670 5,472 6,670 5,581
48,800 48,850 6,681 5,478 6,681 5,587
48,850 48,900 6,692 5,484 6,692 5,593
48,900 48,950 6,703 5,490 6,703 5,599
48,950 49,000 6,714 5,496 6,714 5,605
49,000
49,000 49,050 6,725 5,502 6,725 5,611
49,050 49,100 6,736 5,508 6,736 5,617
49,100 49,150 6,747 5,514 6,747 5,623
49,150 49,200 6,758 5,520 6,758 5,629
49,200 49,250 6,769 5,526 6,769 5,635
49,250 49,300 6,780 5,532 6,780 5,641
49,300 49,350 6,791 5,538 6,791 5,647
49,350 49,400 6,802 5,544 6,802 5,653
49,400 49,450 6,813 5,550 6,813 5,659
49,450 49,500 6,824 5,556 6,824 5,665
49,500 49,550 6,835 5,562 6,835 5,671
49,550 49,600 6,846 5,568 6,846 5,677
49,600 49,650 6,857 5,574 6,857 5,683
49,650 49,700 6,868 5,580 6,868 5,689
49,700 49,750 6,879 5,586 6,879 5,695
49,750 49,800 6,890 5,592 6,890 5,701
49,800 49,850 6,901 5,598 6,901 5,707
49,850 49,900 6,912 5,604 6,912 5,713
49,900 49,950 6,923 5,610 6,923 5,719
49,950 50,000 6,934 5,616 6,934 5,725
50,000
50,000 50,050 6,945 5,622 6,945 5,731
50,050 50,100 6,956 5,628 6,956 5,737
50,100 50,150 6,967 5,634 6,967 5,743
50,150 50,200 6,978 5,640 6,978 5,749
50,200 50,250 6,989 5,646 6,989 5,755
50,250 50,300 7,000 5,652 7,000 5,761
50,300 50,350 7,011 5,658 7,011 5,767
50,350 50,400 7,022 5,664 7,022 5,773
50,400 50,450 7,033 5,670 7,033 5,779
50,450 50,500 7,044 5,676 7,044 5,785
50,500 50,550 7,055 5,682 7,055 5,791
50,550 50,600 7,066 5,688 7,066 5,797
50,600 50,650 7,077 5,694 7,077 5,803
50,650 50,700 7,088 5,700 7,088 5,809
50,700 50,750 7,099 5,706 7,099 5,815
50,750 50,800 7,110 5,712 7,110 5,821
50,800 50,850 7,121 5,718 7,121 5,827
50,850 50,900 7,132 5,724 7,132 5,833
50,900 50,950 7,143 5,730 7,143 5,839
50,950 51,000 7,154 5,736 7,154 5,845
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
51,000
51,000 51,050 7,165 5,742 7,165 5,851
51,050 51,100 7,176 5,748 7,176 5,857
51,100 51,150 7,187 5,754 7,187 5,863
51,150 51,200 7,198 5,760 7,198 5,869
51,200 51,250 7,209 5,766 7,209 5,875
51,250 51,300 7,220 5,772 7,220 5,881
51,300 51,350 7,231 5,778 7,231 5,887
51,350 51,400 7,242 5,784 7,242 5,893
51,400 51,450 7,253 5,790 7,253 5,899
51,450 51,500 7,264 5,796 7,264 5,905
51,500 51,550 7,275 5,802 7,275 5,911
51,550 51,600 7,286 5,808 7,286 5,917
51,600 51,650 7,297 5,814 7,297 5,923
51,650 51,700 7,308 5,820 7,308 5,929
51,700 51,750 7,319 5,826 7,319 5,935
51,750 51,800 7,330 5,832 7,330 5,941
51,800 51,850 7,341 5,838 7,341 5,950
51,850 51,900 7,352 5,844 7,352 5,961
51,900 51,950 7,363 5,850 7,363 5,972
51,950 52,000 7,374 5,856 7,374 5,983
52,000
52,000 52,050 7,385 5,862 7,385 5,994
52,050 52,100 7,396 5,868 7,396 6,005
52,100 52,150 7,407 5,874 7,407 6,016
52,150 52,200 7,418 5,880 7,418 6,027
52,200 52,250 7,429 5,886 7,429 6,038
52,250 52,300 7,440 5,892 7,440 6,049
52,300 52,350 7,451 5,898 7,451 6,060
52,350 52,400 7,462 5,904 7,462 6,071
52,400 52,450 7,473 5,910 7,473 6,082
52,450 52,500 7,484 5,916 7,484 6,093
52,500 52,550 7,495 5,922 7,495 6,104
52,550 52,600 7,506 5,928 7,506 6,115
52,600 52,650 7,517 5,934 7,517 6,126
52,650 52,700 7,528 5,940 7,528 6,137
52,700 52,750 7,539 5,946 7,539 6,148
52,750 52,800 7,550 5,952 7,550 6,159
52,800 52,850 7,561 5,958 7,561 6,170
52,850 52,900 7,572 5,964 7,572 6,181
52,900 52,950 7,583 5,970 7,583 6,192
52,950 53,000 7,594 5,976 7,594 6,203
53,000
53,000 53,050 7,605 5,982 7,605 6,214
53,050 53,100 7,616 5,988 7,616 6,225
53,100 53,150 7,627 5,994 7,627 6,236
53,150 53,200 7,638 6,000 7,638 6,247
53,200 53,250 7,649 6,006 7,649 6,258
53,250 53,300 7,660 6,012 7,660 6,269
53,300 53,350 7,671 6,018 7,671 6,280
53,350 53,400 7,682 6,024 7,682 6,291
53,400 53,450 7,693 6,030 7,693 6,302
53,450 53,500 7,704 6,036 7,704 6,313
53,500 53,550 7,715 6,042 7,715 6,324
53,550 53,600 7,726 6,048 7,726 6,335
53,600 53,650 7,737 6,054 7,737 6,346
53,650 53,700 7,748 6,060 7,748 6,357
53,700 53,750 7,759 6,066 7,759 6,368
53,750 53,800 7,770 6,072 7,770 6,379
53,800 53,850 7,781 6,078 7,781 6,390
53,850 53,900 7,792 6,084 7,792 6,401
53,900 53,950 7,803 6,090 7,803 6,412
53,950 54,000 7,814 6,096 7,814 6,423
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
54,000
54,000 54,050 7,825 6,102 7,825 6,434
54,050 54,100 7,836 6,108 7,836 6,445
54,100 54,150 7,847 6,114 7,847 6,456
54,150 54,200 7,858 6,120 7,858 6,467
54,200 54,250 7,869 6,126 7,869 6,478
54,250 54,300 7,880 6,132 7,880 6,489
54,300 54,350 7,891 6,138 7,891 6,500
54,350 54,400 7,902 6,144 7,902 6,511
54,400 54,450 7,913 6,150 7,913 6,522
54,450 54,500 7,924 6,156 7,924 6,533
54,500 54,550 7,935 6,162 7,935 6,544
54,550 54,600 7,946 6,168 7,946 6,555
54,600 54,650 7,957 6,174 7,957 6,566
54,650 54,700 7,968 6,180 7,968 6,577
54,700 54,750 7,979 6,186 7,979 6,588
54,750 54,800 7,990 6,192 7,990 6,599
54,800 54,850 8,001 6,198 8,001 6,610
54,850 54,900 8,012 6,204 8,012 6,621
54,900 54,950 8,023 6,210 8,023 6,632
54,950 55,000 8,034 6,216 8,034 6,643
55,000
55,000 55,050 8,045 6,222 8,045 6,654
55,050 55,100 8,056 6,228 8,056 6,665
55,100 55,150 8,067 6,234 8,067 6,676
55,150 55,200 8,078 6,240 8,078 6,687
55,200 55,250 8,089 6,246 8,089 6,698
55,250 55,300 8,100 6,252 8,100 6,709
55,300 55,350 8,111 6,258 8,111 6,720
55,350 55,400 8,122 6,264 8,122 6,731
55,400 55,450 8,133 6,270 8,133 6,742
55,450 55,500 8,144 6,276 8,144 6,753
55,500 55,550 8,155 6,282 8,155 6,764
55,550 55,600 8,166 6,288 8,166 6,775
55,600 55,650 8,177 6,294 8,177 6,786
55,650 55,700 8,188 6,300 8,188 6,797
55,700 55,750 8,199 6,306 8,199 6,808
55,750 55,800 8,210 6,312 8,210 6,819
55,800 55,850 8,221 6,318 8,221 6,830
55,850 55,900 8,232 6,324 8,232 6,841
55,900 55,950 8,243 6,330 8,243 6,852
55,950 56,000 8,254 6,336 8,254 6,863
56,000
56,000 56,050 8,265 6,342 8,265 6,874
56,050 56,100 8,276 6,348 8,276 6,885
56,100 56,150 8,287 6,354 8,287 6,896
56,150 56,200 8,298 6,360 8,298 6,907
56,200 56,250 8,309 6,366 8,309 6,918
56,250 56,300 8,320 6,372 8,320 6,929
56,300 56,350 8,331 6,378 8,331 6,940
56,350 56,400 8,342 6,384 8,342 6,951
56,400 56,450 8,353 6,390 8,353 6,962
56,450 56,500 8,364 6,396 8,364 6,973
56,500 56,550 8,375 6,402 8,375 6,984
56,550 56,600 8,386 6,408 8,386 6,995
56,600 56,650 8,397 6,414 8,397 7,006
56,650 56,700 8,408 6,420 8,408 7,017
56,700 56,750 8,419 6,426 8,419 7,028
56,750 56,800 8,430 6,432 8,430 7,039
56,800 56,850 8,441 6,438 8,441 7,050
56,850 56,900 8,452 6,444 8,452 7,061
56,900 56,950 8,463 6,450 8,463 7,072
56,950 57,000 8,474 6,456 8,474 7,083
(Continued)
* This column must also be used by a qualifying widow(er).
- 75 - Need more information or forms? Visit IRS.gov.
2018 Tax Table — Continued
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
57,000
57,000 57,050 8,485 6,462 8,485 7,094
57,050 57,100 8,496 6,468 8,496 7,105
57,100 57,150 8,507 6,474 8,507 7,116
57,150 57,200 8,518 6,480 8,518 7,127
57,200 57,250 8,529 6,486 8,529 7,138
57,250 57,300 8,540 6,492 8,540 7,149
57,300 57,350 8,551 6,498 8,551 7,160
57,350 57,400 8,562 6,504 8,562 7,171
57,400 57,450 8,573 6,510 8,573 7,182
57,450 57,500 8,584 6,516 8,584 7,193
57,500 57,550 8,595 6,522 8,595 7,204
57,550 57,600 8,606 6,528 8,606 7,215
57,600 57,650 8,617 6,534 8,617 7,226
57,650 57,700 8,628 6,540 8,628 7,237
57,700 57,750 8,639 6,546 8,639 7,248
57,750 57,800 8,650 6,552 8,650 7,259
57,800 57,850 8,661 6,558 8,661 7,270
57,850 57,900 8,672 6,564 8,672 7,281
57,900 57,950 8,683 6,570 8,683 7,292
57,950 58,000 8,694 6,576 8,694 7,303
58,000
58,000 58,050 8,705 6,582 8,705 7,314
58,050 58,100 8,716 6,588 8,716 7,325
58,100 58,150 8,727 6,594 8,727 7,336
58,150 58,200 8,738 6,600 8,738 7,347
58,200 58,250 8,749 6,606 8,749 7,358
58,250 58,300 8,760 6,612 8,760 7,369
58,300 58,350 8,771 6,618 8,771 7,380
58,350 58,400 8,782 6,624 8,782 7,391
58,400 58,450 8,793 6,630 8,793 7,402
58,450 58,500 8,804 6,636 8,804 7,413
58,500 58,550 8,815 6,642 8,815 7,424
58,550 58,600 8,826 6,648 8,826 7,435
58,600 58,650 8,837 6,654 8,837 7,446
58,650 58,700 8,848 6,660 8,848 7,457
58,700 58,750 8,859 6,666 8,859 7,468
58,750 58,800 8,870 6,672 8,870 7,479
58,800 58,850 8,881 6,678 8,881 7,490
58,850 58,900 8,892 6,684 8,892 7,501
58,900 58,950 8,903 6,690 8,903 7,512
58,950 59,000 8,914 6,696 8,914 7,523
59,000
59,000 59,050 8,925 6,702 8,925 7,534
59,050 59,100 8,936 6,708 8,936 7,545
59,100 59,150 8,947 6,714 8,947 7,556
59,150 59,200 8,958 6,720 8,958 7,567
59,200 59,250 8,969 6,726 8,969 7,578
59,250 59,300 8,980 6,732 8,980 7,589
59,300 59,350 8,991 6,738 8,991 7,600
59,350 59,400 9,002 6,744 9,002 7,611
59,400 59,450 9,013 6,750 9,013 7,622
59,450 59,500 9,024 6,756 9,024 7,633
59,500 59,550 9,035 6,762 9,035 7,644
59,550 59,600 9,046 6,768 9,046 7,655
59,600 59,650 9,057 6,774 9,057 7,666
59,650 59,700 9,068 6,780 9,068 7,677
59,700 59,750 9,079 6,786 9,079 7,688
59,750 59,800 9,090 6,792 9,090 7,699
59,800 59,850 9,101 6,798 9,101 7,710
59,850 59,900 9,112 6,804 9,112 7,721
59,900 59,950 9,123 6,810 9,123 7,732
59,950 60,000 9,134 6,816 9,134 7,743
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
60,000
60,000 60,050 9,145 6,822 9,145 7,754
60,050 60,100 9,156 6,828 9,156 7,765
60,100 60,150 9,167 6,834 9,167 7,776
60,150 60,200 9,178 6,840 9,178 7,787
60,200 60,250 9,189 6,846 9,189 7,798
60,250 60,300 9,200 6,852 9,200 7,809
60,300 60,350 9,211 6,858 9,211 7,820
60,350 60,400 9,222 6,864 9,222 7,831
60,400 60,450 9,233 6,870 9,233 7,842
60,450 60,500 9,244 6,876 9,244 7,853
60,500 60,550 9,255 6,882 9,255 7,864
60,550 60,600 9,266 6,888 9,266 7,875
60,600 60,650 9,277 6,894 9,277 7,886
60,650 60,700 9,288 6,900 9,288 7,897
60,700 60,750 9,299 6,906 9,299 7,908
60,750 60,800 9,310 6,912 9,310 7,919
60,800 60,850 9,321 6,918 9,321 7,930
60,850 60,900 9,332 6,924 9,332 7,941
60,900 60,950 9,343 6,930 9,343 7,952
60,950 61,000 9,354 6,936 9,354 7,963
61,000
61,000 61,050 9,365 6,942 9,365 7,974
61,050 61,100 9,376 6,948 9,376 7,985
61,100 61,150 9,387 6,954 9,387 7,996
61,150 61,200 9,398 6,960 9,398 8,007
61,200 61,250 9,409 6,966 9,409 8,018
61,250 61,300 9,420 6,972 9,420 8,029
61,300 61,350 9,431 6,978 9,431 8,040
61,350 61,400 9,442 6,984 9,442 8,051
61,400 61,450 9,453 6,990 9,453 8,062
61,450 61,500 9,464 6,996 9,464 8,073
61,500 61,550 9,475 7,002 9,475 8,084
61,550 61,600 9,486 7,008 9,486 8,095
61,600 61,650 9,497 7,014 9,497 8,106
61,650 61,700 9,508 7,020 9,508 8,117
61,700 61,750 9,519 7,026 9,519 8,128
61,750 61,800 9,530 7,032 9,530 8,139
61,800 61,850 9,541 7,038 9,541 8,150
61,850 61,900 9,552 7,044 9,552 8,161
61,900 61,950 9,563 7,050 9,563 8,172
61,950 62,000 9,574 7,056 9,574 8,183
62,000
62,000 62,050 9,585 7,062 9,585 8,194
62,050 62,100 9,596 7,068 9,596 8,205
62,100 62,150 9,607 7,074 9,607 8,216
62,150 62,200 9,618 7,080 9,618 8,227
62,200 62,250 9,629 7,086 9,629 8,238
62,250 62,300 9,640 7,092 9,640 8,249
62,300 62,350 9,651 7,098 9,651 8,260
62,350 62,400 9,662 7,104 9,662 8,271
62,400 62,450 9,673 7,110 9,673 8,282
62,450 62,500 9,684 7,116 9,684 8,293
62,500 62,550 9,695 7,122 9,695 8,304
62,550 62,600 9,706 7,128 9,706 8,315
62,600 62,650 9,717 7,134 9,717 8,326
62,650 62,700 9,728 7,140 9,728 8,337
62,700 62,750 9,739 7,146 9,739 8,348
62,750 62,800 9,750 7,152 9,750 8,359
62,800 62,850 9,761 7,158 9,761 8,370
62,850 62,900 9,772 7,164 9,772 8,381
62,900 62,950 9,783 7,170 9,783 8,392
62,950 63,000 9,794 7,176 9,794 8,403
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
63,000
63,000 63,050 9,805 7,182 9,805 8,414
63,050 63,100 9,816 7,188 9,816 8,425
63,100 63,150 9,827 7,194 9,827 8,436
63,150 63,200 9,838 7,200 9,838 8,447
63,200 63,250 9,849 7,206 9,849 8,458
63,250 63,300 9,860 7,212 9,860 8,469
63,300 63,350 9,871 7,218 9,871 8,480
63,350 63,400 9,882 7,224 9,882 8,491
63,400 63,450 9,893 7,230 9,893 8,502
63,450 63,500 9,904 7,236 9,904 8,513
63,500 63,550 9,915 7,242 9,915 8,524
63,550 63,600 9,926 7,248 9,926 8,535
63,600 63,650 9,937 7,254 9,937 8,546
63,650 63,700 9,948 7,260 9,948 8,557
63,700 63,750 9,959 7,266 9,959 8,568
63,750 63,800 9,970 7,272 9,970 8,579
63,800 63,850 9,981 7,278 9,981 8,590
63,850 63,900 9,992 7,284 9,992 8,601
63,900 63,950 10,003 7,290 10,003 8,612
63,950 64,000 10,014 7,296 10,014 8,623
64,000
64,000 64,050 10,025 7,302 10,025 8,634
64,050 64,100 10,036 7,308 10,036 8,645
64,100 64,150 10,047 7,314 10,047 8,656
64,150 64,200 10,058 7,320 10,058 8,667
64,200 64,250 10,069 7,326 10,069 8,678
64,250 64,300 10,080 7,332 10,080 8,689
64,300 64,350 10,091 7,338 10,091 8,700
64,350 64,400 10,102 7,344 10,102 8,711
64,400 64,450 10,113 7,350 10,113 8,722
64,450 64,500 10,124 7,356 10,124 8,733
64,500 64,550 10,135 7,362 10,135 8,744
64,550 64,600 10,146 7,368 10,146 8,755
64,600 64,650 10,157 7,374 10,157 8,766
64,650 64,700 10,168 7,380 10,168 8,777
64,700 64,750 10,179 7,386 10,179 8,788
64,750 64,800 10,190 7,392 10,190 8,799
64,800 64,850 10,201 7,398 10,201 8,810
64,850 64,900 10,212 7,404 10,212 8,821
64,900 64,950 10,223 7,410 10,223 8,832
64,950 65,000 10,234 7,416 10,234 8,843
65,000
65,000 65,050 10,245 7,422 10,245 8,854
65,050 65,100 10,256 7,428 10,256 8,865
65,100 65,150 10,267 7,434 10,267 8,876
65,150 65,200 10,278 7,440 10,278 8,887
65,200 65,250 10,289 7,446 10,289 8,898
65,250 65,300 10,300 7,452 10,300 8,909
65,300 65,350 10,311 7,458 10,311 8,920
65,350 65,400 10,322 7,464 10,322 8,931
65,400 65,450 10,333 7,470 10,333 8,942
65,450 65,500 10,344 7,476 10,344 8,953
65,500 65,550 10,355 7,482 10,355 8,964
65,550 65,600 10,366 7,488 10,366 8,975
65,600 65,650 10,377 7,494 10,377 8,986
65,650 65,700 10,388 7,500 10,388 8,997
65,700 65,750 10,399 7,506 10,399 9,008
65,750 65,800 10,410 7,512 10,410 9,019
65,800 65,850 10,421 7,518 10,421 9,030
65,850 65,900 10,432 7,524 10,432 9,041
65,900 65,950 10,443 7,530 10,443 9,052
65,950 66,000 10,454 7,536 10,454 9,063
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 76 -
2018 Tax Table — Continued
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
66,000
66,000 66,050 10,465 7,542 10,465 9,074
66,050 66,100 10,476 7,548 10,476 9,085
66,100 66,150 10,487 7,554 10,487 9,096
66,150 66,200 10,498 7,560 10,498 9,107
66,200 66,250 10,509 7,566 10,509 9,118
66,250 66,300 10,520 7,572 10,520 9,129
66,300 66,350 10,531 7,578 10,531 9,140
66,350 66,400 10,542 7,584 10,542 9,151
66,400 66,450 10,553 7,590 10,553 9,162
66,450 66,500 10,564 7,596 10,564 9,173
66,500 66,550 10,575 7,602 10,575 9,184
66,550 66,600 10,586 7,608 10,586 9,195
66,600 66,650 10,597 7,614 10,597 9,206
66,650 66,700 10,608 7,620 10,608 9,217
66,700 66,750 10,619 7,626 10,619 9,228
66,750 66,800 10,630 7,632 10,630 9,239
66,800 66,850 10,641 7,638 10,641 9,250
66,850 66,900 10,652 7,644 10,652 9,261
66,900 66,950 10,663 7,650 10,663 9,272
66,950 67,000 10,674 7,656 10,674 9,283
67,000
67,000 67,050 10,685 7,662 10,685 9,294
67,050 67,100 10,696 7,668 10,696 9,305
67,100 67,150 10,707 7,674 10,707 9,316
67,150 67,200 10,718 7,680 10,718 9,327
67,200 67,250 10,729 7,686 10,729 9,338
67,250 67,300 10,740 7,692 10,740 9,349
67,300 67,350 10,751 7,698 10,751 9,360
67,350 67,400 10,762 7,704 10,762 9,371
67,400 67,450 10,773 7,710 10,773 9,382
67,450 67,500 10,784 7,716 10,784 9,393
67,500 67,550 10,795 7,722 10,795 9,404
67,550 67,600 10,806 7,728 10,806 9,415
67,600 67,650 10,817 7,734 10,817 9,426
67,650 67,700 10,828 7,740 10,828 9,437
67,700 67,750 10,839 7,746 10,839 9,448
67,750 67,800 10,850 7,752 10,850 9,459
67,800 67,850 10,861 7,758 10,861 9,470
67,850 67,900 10,872 7,764 10,872 9,481
67,900 67,950 10,883 7,770 10,883 9,492
67,950 68,000 10,894 7,776 10,894 9,503
68,000
68,000 68,050 10,905 7,782 10,905 9,514
68,050 68,100 10,916 7,788 10,916 9,525
68,100 68,150 10,927 7,794 10,927 9,536
68,150 68,200 10,938 7,800 10,938 9,547
68,200 68,250 10,949 7,806 10,949 9,558
68,250 68,300 10,960 7,812 10,960 9,569
68,300 68,350 10,971 7,818 10,971 9,580
68,350 68,400 10,982 7,824 10,982 9,591
68,400 68,450 10,993 7,830 10,993 9,602
68,450 68,500 11,004 7,836 11,004 9,613
68,500 68,550 11,015 7,842 11,015 9,624
68,550 68,600 11,026 7,848 11,026 9,635
68,600 68,650 11,037 7,854 11,037 9,646
68,650 68,700 11,048 7,860 11,048 9,657
68,700 68,750 11,059 7,866 11,059 9,668
68,750 68,800 11,070 7,872 11,070 9,679
68,800 68,850 11,081 7,878 11,081 9,690
68,850 68,900 11,092 7,884 11,092 9,701
68,900 68,950 11,103 7,890 11,103 9,712
68,950 69,000 11,114 7,896 11,114 9,723
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
69,000
69,000 69,050 11,125 7,902 11,125 9,734
69,050 69,100 11,136 7,908 11,136 9,745
69,100 69,150 11,147 7,914 11,147 9,756
69,150 69,200 11,158 7,920 11,158 9,767
69,200 69,250 11,169 7,926 11,169 9,778
69,250 69,300 11,180 7,932 11,180 9,789
69,300 69,350 11,191 7,938 11,191 9,800
69,350 69,400 11,202 7,944 11,202 9,811
69,400 69,450 11,213 7,950 11,213 9,822
69,450 69,500 11,224 7,956 11,224 9,833
69,500 69,550 11,235 7,962 11,235 9,844
69,550 69,600 11,246 7,968 11,246 9,855
69,600 69,650 11,257 7,974 11,257 9,866
69,650 69,700 11,268 7,980 11,268 9,877
69,700 69,750 11,279 7,986 11,279 9,888
69,750 69,800 11,290 7,992 11,290 9,899
69,800 69,850 11,301 7,998 11,301 9,910
69,850 69,900 11,312 8,004 11,312 9,921
69,900 69,950 11,323 8,010 11,323 9,932
69,950 70,000 11,334 8,016 11,334 9,943
70,000
70,000 70,050 11,345 8,022 11,345 9,954
70,050 70,100 11,356 8,028 11,356 9,965
70,100 70,150 11,367 8,034 11,367 9,976
70,150 70,200 11,378 8,040 11,378 9,987
70,200 70,250 11,389 8,046 11,389 9,998
70,250 70,300 11,400 8,052 11,400 10,009
70,300 70,350 11,411 8,058 11,411 10,020
70,350 70,400 11,422 8,064 11,422 10,031
70,400 70,450 11,433 8,070 11,433 10,042
70,450 70,500 11,444 8,076 11,444 10,053
70,500 70,550 11,455 8,082 11,455 10,064
70,550 70,600 11,466 8,088 11,466 10,075
70,600 70,650 11,477 8,094 11,477 10,086
70,650 70,700 11,488 8,100 11,488 10,097
70,700 70,750 11,499 8,106 11,499 10,108
70,750 70,800 11,510 8,112 11,510 10,119
70,800 70,850 11,521 8,118 11,521 10,130
70,850 70,900 11,532 8,124 11,532 10,141
70,900 70,950 11,543 8,130 11,543 10,152
70,950 71,000 11,554 8,136 11,554 10,163
71,000
71,000 71,050 11,565 8,142 11,565 10,174
71,050 71,100 11,576 8,148 11,576 10,185
71,100 71,150 11,587 8,154 11,587 10,196
71,150 71,200 11,598 8,160 11,598 10,207
71,200 71,250 11,609 8,166 11,609 10,218
71,250 71,300 11,620 8,172 11,620 10,229
71,300 71,350 11,631 8,178 11,631 10,240
71,350 71,400 11,642 8,184 11,642 10,251
71,400 71,450 11,653 8,190 11,653 10,262
71,450 71,500 11,664 8,196 11,664 10,273
71,500 71,550 11,675 8,202 11,675 10,284
71,550 71,600 11,686 8,208 11,686 10,295
71,600 71,650 11,697 8,214 11,697 10,306
71,650 71,700 11,708 8,220 11,708 10,317
71,700 71,750 11,719 8,226 11,719 10,328
71,750 71,800 11,730 8,232 11,730 10,339
71,800 71,850 11,741 8,238 11,741 10,350
71,850 71,900 11,752 8,244 11,752 10,361
71,900 71,950 11,763 8,250 11,763 10,372
71,950 72,000 11,774 8,256 11,774 10,383
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
72,000
72,000 72,050 11,785 8,262 11,785 10,394
72,050 72,100 11,796 8,268 11,796 10,405
72,100 72,150 11,807 8,274 11,807 10,416
72,150 72,200 11,818 8,280 11,818 10,427
72,200 72,250 11,829 8,286 11,829 10,438
72,250 72,300 11,840 8,292 11,840 10,449
72,300 72,350 11,851 8,298 11,851 10,460
72,350 72,400 11,862 8,304 11,862 10,471
72,400 72,450 11,873 8,310 11,873 10,482
72,450 72,500 11,884 8,316 11,884 10,493
72,500 72,550 11,895 8,322 11,895 10,504
72,550 72,600 11,906 8,328 11,906 10,515
72,600 72,650 11,917 8,334 11,917 10,526
72,650 72,700 11,928 8,340 11,928 10,537
72,700 72,750 11,939 8,346 11,939 10,548
72,750 72,800 11,950 8,352 11,950 10,559
72,800 72,850 11,961 8,358 11,961 10,570
72,850 72,900 11,972 8,364 11,972 10,581
72,900 72,950 11,983 8,370 11,983 10,592
72,950 73,000 11,994 8,376 11,994 10,603
73,000
73,000 73,050 12,005 8,382 12,005 10,614
73,050 73,100 12,016 8,388 12,016 10,625
73,100 73,150 12,027 8,394 12,027 10,636
73,150 73,200 12,038 8,400 12,038 10,647
73,200 73,250 12,049 8,406 12,049 10,658
73,250 73,300 12,060 8,412 12,060 10,669
73,300 73,350 12,071 8,418 12,071 10,680
73,350 73,400 12,082 8,424 12,082 10,691
73,400 73,450 12,093 8,430 12,093 10,702
73,450 73,500 12,104 8,436 12,104 10,713
73,500 73,550 12,115 8,442 12,115 10,724
73,550 73,600 12,126 8,448 12,126 10,735
73,600 73,650 12,137 8,454 12,137 10,746
73,650 73,700 12,148 8,460 12,148 10,757
73,700 73,750 12,159 8,466 12,159 10,768
73,750 73,800 12,170 8,472 12,170 10,779
73,800 73,850 12,181 8,478 12,181 10,790
73,850 73,900 12,192 8,484 12,192 10,801
73,900 73,950 12,203 8,490 12,203 10,812
73,950 74,000 12,214 8,496 12,214 10,823
74,000
74,000 74,050 12,225 8,502 12,225 10,834
74,050 74,100 12,236 8,508 12,236 10,845
74,100 74,150 12,247 8,514 12,247 10,856
74,150 74,200 12,258 8,520 12,258 10,867
74,200 74,250 12,269 8,526 12,269 10,878
74,250 74,300 12,280 8,532 12,280 10,889
74,300 74,350 12,291 8,538 12,291 10,900
74,350 74,400 12,302 8,544 12,302 10,911
74,400 74,450 12,313 8,550 12,313 10,922
74,450 74,500 12,324 8,556 12,324 10,933
74,500 74,550 12,335 8,562 12,335 10,944
74,550 74,600 12,346 8,568 12,346 10,955
74,600 74,650 12,357 8,574 12,357 10,966
74,650 74,700 12,368 8,580 12,368 10,977
74,700 74,750 12,379 8,586 12,379 10,988
74,750 74,800 12,390 8,592 12,390 10,999
74,800 74,850 12,401 8,598 12,401 11,010
74,850 74,900 12,412 8,604 12,412 11,021
74,900 74,950 12,423 8,610 12,423 11,032
74,950 75,000 12,434 8,616 12,434 11,043
(Continued)
* This column must also be used by a qualifying widow(er).
- 77 - Need more information or forms? Visit IRS.gov.
2018 Tax Table — Continued
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
75,000
75,000 75,050 12,445 8,622 12,445 11,054
75,050 75,100 12,456 8,628 12,456 11,065
75,100 75,150 12,467 8,634 12,467 11,076
75,150 75,200 12,478 8,640 12,478 11,087
75,200 75,250 12,489 8,646 12,489 11,098
75,250 75,300 12,500 8,652 12,500 11,109
75,300 75,350 12,511 8,658 12,511 11,120
75,350 75,400 12,522 8,664 12,522 11,131
75,400 75,450 12,533 8,670 12,533 11,142
75,450 75,500 12,544 8,676 12,544 11,153
75,500 75,550 12,555 8,682 12,555 11,164
75,550 75,600 12,566 8,688 12,566 11,175
75,600 75,650 12,577 8,694 12,577 11,186
75,650 75,700 12,588 8,700 12,588 11,197
75,700 75,750 12,599 8,706 12,599 11,208
75,750 75,800 12,610 8,712 12,610 11,219
75,800 75,850 12,621 8,718 12,621 11,230
75,850 75,900 12,632 8,724 12,632 11,241
75,900 75,950 12,643 8,730 12,643 11,252
75,950 76,000 12,654 8,736 12,654 11,263
76,000
76,000 76,050 12,665 8,742 12,665 11,274
76,050 76,100 12,676 8,748 12,676 11,285
76,100 76,150 12,687 8,754 12,687 11,296
76,150 76,200 12,698 8,760 12,698 11,307
76,200 76,250 12,709 8,766 12,709 11,318
76,250 76,300 12,720 8,772 12,720 11,329
76,300 76,350 12,731 8,778 12,731 11,340
76,350 76,400 12,742 8,784 12,742 11,351
76,400 76,450 12,753 8,790 12,753 11,362
76,450 76,500 12,764 8,796 12,764 11,373
76,500 76,550 12,775 8,802 12,775 11,384
76,550 76,600 12,786 8,808 12,786 11,395
76,600 76,650 12,797 8,814 12,797 11,406
76,650 76,700 12,808 8,820 12,808 11,417
76,700 76,750 12,819 8,826 12,819 11,428
76,750 76,800 12,830 8,832 12,830 11,439
76,800 76,850 12,841 8,838 12,841 11,450
76,850 76,900 12,852 8,844 12,852 11,461
76,900 76,950 12,863 8,850 12,863 11,472
76,950 77,000 12,874 8,856 12,874 11,483
77,000
77,000 77,050 12,885 8,862 12,885 11,494
77,050 77,100 12,896 8,868 12,896 11,505
77,100 77,150 12,907 8,874 12,907 11,516
77,150 77,200 12,918 8,880 12,918 11,527
77,200 77,250 12,929 8,886 12,929 11,538
77,250 77,300 12,940 8,892 12,940 11,549
77,300 77,350 12,951 8,898 12,951 11,560
77,350 77,400 12,962 8,904 12,962 11,571
77,400 77,450 12,973 8,913 12,973 11,582
77,450 77,500 12,984 8,924 12,984 11,593
77,500 77,550 12,995 8,935 12,995 11,604
77,550 77,600 13,006 8,946 13,006 11,615
77,600 77,650 13,017 8,957 13,017 11,626
77,650 77,700 13,028 8,968 13,028 11,637
77,700 77,750 13,039 8,979 13,039 11,648
77,750 77,800 13,050 8,990 13,050 11,659
77,800 77,850 13,061 9,001 13,061 11,670
77,850 77,900 13,072 9,012 13,072 11,681
77,900 77,950 13,083 9,023 13,083 11,692
77,950 78,000 13,094 9,034 13,094 11,703
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
78,000
78,000 78,050 13,105 9,045 13,105 11,714
78,050 78,100 13,116 9,056 13,116 11,725
78,100 78,150 13,127 9,067 13,127 11,736
78,150 78,200 13,138 9,078 13,138 11,747
78,200 78,250 13,149 9,089 13,149 11,758
78,250 78,300 13,160 9,100 13,160 11,769
78,300 78,350 13,171 9,111 13,171 11,780
78,350 78,400 13,182 9,122 13,182 11,791
78,400 78,450 13,193 9,133 13,193 11,802
78,450 78,500 13,204 9,144 13,204 11,813
78,500 78,550 13,215 9,155 13,215 11,824
78,550 78,600 13,226 9,166 13,226 11,835
78,600 78,650 13,237 9,177 13,237 11,846
78,650 78,700 13,248 9,188 13,248 11,857
78,700 78,750 13,259 9,199 13,259 11,868
78,750 78,800 13,270 9,210 13,270 11,879
78,800 78,850 13,281 9,221 13,281 11,890
78,850 78,900 13,292 9,232 13,292 11,901
78,900 78,950 13,303 9,243 13,303 11,912
78,950 79,000 13,314 9,254 13,314 11,923
79,000
79,000 79,050 13,325 9,265 13,325 11,934
79,050 79,100 13,336 9,276 13,336 11,945
79,100 79,150 13,347 9,287 13,347 11,956
79,150 79,200 13,358 9,298 13,358 11,967
79,200 79,250 13,369 9,309 13,369 11,978
79,250 79,300 13,380 9,320 13,380 11,989
79,300 79,350 13,391 9,331 13,391 12,000
79,350 79,400 13,402 9,342 13,402 12,011
79,400 79,450 13,413 9,353 13,413 12,022
79,450 79,500 13,424 9,364 13,424 12,033
79,500 79,550 13,435 9,375 13,435 12,044
79,550 79,600 13,446 9,386 13,446 12,055
79,600 79,650 13,457 9,397 13,457 12,066
79,650 79,700 13,468 9,408 13,468 12,077
79,700 79,750 13,479 9,419 13,479 12,088
79,750 79,800 13,490 9,430 13,490 12,099
79,800 79,850 13,501 9,441 13,501 12,110
79,850 79,900 13,512 9,452 13,512 12,121
79,900 79,950 13,523 9,463 13,523 12,132
79,950 80,000 13,534 9,474 13,534 12,143
80,000
80,000 80,050 13,545 9,485 13,545 12,154
80,050 80,100 13,556 9,496 13,556 12,165
80,100 80,150 13,567 9,507 13,567 12,176
80,150 80,200 13,578 9,518 13,578 12,187
80,200 80,250 13,589 9,529 13,589 12,198
80,250 80,300 13,600 9,540 13,600 12,209
80,300 80,350 13,611 9,551 13,611 12,220
80,350 80,400 13,622 9,562 13,622 12,231
80,400 80,450 13,633 9,573 13,633 12,242
80,450 80,500 13,644 9,584 13,644 12,253
80,500 80,550 13,655 9,595 13,655 12,264
80,550 80,600 13,666 9,606 13,666 12,275
80,600 80,650 13,677 9,617 13,677 12,286
80,650 80,700 13,688 9,628 13,688 12,297
80,700 80,750 13,699 9,639 13,699 12,308
80,750 80,800 13,710 9,650 13,710 12,319
80,800 80,850 13,721 9,661 13,721 12,330
80,850 80,900 13,732 9,672 13,732 12,341
80,900 80,950 13,743 9,683 13,743 12,352
80,950 81,000 13,754 9,694 13,754 12,363
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
81,000
81,000 81,050 13,765 9,705 13,765 12,374
81,050 81,100 13,776 9,716 13,776 12,385
81,100 81,150 13,787 9,727 13,787 12,396
81,150 81,200 13,798 9,738 13,798 12,407
81,200 81,250 13,809 9,749 13,809 12,418
81,250 81,300 13,820 9,760 13,820 12,429
81,300 81,350 13,831 9,771 13,831 12,440
81,350 81,400 13,842 9,782 13,842 12,451
81,400 81,450 13,853 9,793 13,853 12,462
81,450 81,500 13,864 9,804 13,864 12,473
81,500 81,550 13,875 9,815 13,875 12,484
81,550 81,600 13,886 9,826 13,886 12,495
81,600 81,650 13,897 9,837 13,897 12,506
81,650 81,700 13,908 9,848 13,908 12,517
81,700 81,750 13,919 9,859 13,919 12,528
81,750 81,800 13,930 9,870 13,930 12,539
81,800 81,850 13,941 9,881 13,941 12,550
81,850 81,900 13,952 9,892 13,952 12,561
81,900 81,950 13,963 9,903 13,963 12,572
81,950 82,000 13,974 9,914 13,974 12,583
82,000
82,000 82,050 13,985 9,925 13,985 12,594
82,050 82,100 13,996 9,936 13,996 12,605
82,100 82,150 14,007 9,947 14,007 12,616
82,150 82,200 14,018 9,958 14,018 12,627
82,200 82,250 14,029 9,969 14,029 12,638
82,250 82,300 14,040 9,980 14,040 12,649
82,300 82,350 14,051 9,991 14,051 12,660
82,350 82,400 14,062 10,002 14,062 12,671
82,400 82,450 14,073 10,013 14,073 12,682
82,450 82,500 14,084 10,024 14,084 12,693
82,500 82,550 14,096 10,035 14,096 12,704
82,550 82,600 14,108 10,046 14,108 12,716
82,600 82,650 14,120 10,057 14,120 12,728
82,650 82,700 14,132 10,068 14,132 12,740
82,700 82,750 14,144 10,079 14,144 12,752
82,750 82,800 14,156 10,090 14,156 12,764
82,800 82,850 14,168 10,101 14,168 12,776
82,850 82,900 14,180 10,112 14,180 12,788
82,900 82,950 14,192 10,123 14,192 12,800
82,950 83,000 14,204 10,134 14,204 12,812
83,000
83,000 83,050 14,216 10,145 14,216 12,824
83,050 83,100 14,228 10,156 14,228 12,836
83,100 83,150 14,240 10,167 14,240 12,848
83,150 83,200 14,252 10,178 14,252 12,860
83,200 83,250 14,264 10,189 14,264 12,872
83,250 83,300 14,276 10,200 14,276 12,884
83,300 83,350 14,288 10,211 14,288 12,896
83,350 83,400 14,300 10,222 14,300 12,908
83,400 83,450 14,312 10,233 14,312 12,920
83,450 83,500 14,324 10,244 14,324 12,932
83,500 83,550 14,336 10,255 14,336 12,944
83,550 83,600 14,348 10,266 14,348 12,956
83,600 83,650 14,360 10,277 14,360 12,968
83,650 83,700 14,372 10,288 14,372 12,980
83,700 83,750 14,384 10,299 14,384 12,992
83,750 83,800 14,396 10,310 14,396 13,004
83,800 83,850 14,408 10,321 14,408 13,016
83,850 83,900 14,420 10,332 14,420 13,028
83,900 83,950 14,432 10,343 14,432 13,040
83,950 84,000 14,444 10,354 14,444 13,052
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 78 -
2018 Tax Table — Continued
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
84,000
84,000 84,050 14,456 10,365 14,456 13,064
84,050 84,100 14,468 10,376 14,468 13,076
84,100 84,150 14,480 10,387 14,480 13,088
84,150 84,200 14,492 10,398 14,492 13,100
84,200 84,250 14,504 10,409 14,504 13,112
84,250 84,300 14,516 10,420 14,516 13,124
84,300 84,350 14,528 10,431 14,528 13,136
84,350 84,400 14,540 10,442 14,540 13,148
84,400 84,450 14,552 10,453 14,552 13,160
84,450 84,500 14,564 10,464 14,564 13,172
84,500 84,550 14,576 10,475 14,576 13,184
84,550 84,600 14,588 10,486 14,588 13,196
84,600 84,650 14,600 10,497 14,600 13,208
84,650 84,700 14,612 10,508 14,612 13,220
84,700 84,750 14,624 10,519 14,624 13,232
84,750 84,800 14,636 10,530 14,636 13,244
84,800 84,850 14,648 10,541 14,648 13,256
84,850 84,900 14,660 10,552 14,660 13,268
84,900 84,950 14,672 10,563 14,672 13,280
84,950 85,000 14,684 10,574 14,684 13,292
85,000
85,000 85,050 14,696 10,585 14,696 13,304
85,050 85,100 14,708 10,596 14,708 13,316
85,100 85,150 14,720 10,607 14,720 13,328
85,150 85,200 14,732 10,618 14,732 13,340
85,200 85,250 14,744 10,629 14,744 13,352
85,250 85,300 14,756 10,640 14,756 13,364
85,300 85,350 14,768 10,651 14,768 13,376
85,350 85,400 14,780 10,662 14,780 13,388
85,400 85,450 14,792 10,673 14,792 13,400
85,450 85,500 14,804 10,684 14,804 13,412
85,500 85,550 14,816 10,695 14,816 13,424
85,550 85,600 14,828 10,706 14,828 13,436
85,600 85,650 14,840 10,717 14,840 13,448
85,650 85,700 14,852 10,728 14,852 13,460
85,700 85,750 14,864 10,739 14,864 13,472
85,750 85,800 14,876 10,750 14,876 13,484
85,800 85,850 14,888 10,761 14,888 13,496
85,850 85,900 14,900 10,772 14,900 13,508
85,900 85,950 14,912 10,783 14,912 13,520
85,950 86,000 14,924 10,794 14,924 13,532
86,000
86,000 86,050 14,936 10,805 14,936 13,544
86,050 86,100 14,948 10,816 14,948 13,556
86,100 86,150 14,960 10,827 14,960 13,568
86,150 86,200 14,972 10,838 14,972 13,580
86,200 86,250 14,984 10,849 14,984 13,592
86,250 86,300 14,996 10,860 14,996 13,604
86,300 86,350 15,008 10,871 15,008 13,616
86,350 86,400 15,020 10,882 15,020 13,628
86,400 86,450 15,032 10,893 15,032 13,640
86,450 86,500 15,044 10,904 15,044 13,652
86,500 86,550 15,056 10,915 15,056 13,664
86,550 86,600 15,068 10,926 15,068 13,676
86,600 86,650 15,080 10,937 15,080 13,688
86,650 86,700 15,092 10,948 15,092 13,700
86,700 86,750 15,104 10,959 15,104 13,712
86,750 86,800 15,116 10,970 15,116 13,724
86,800 86,850 15,128 10,981 15,128 13,736
86,850 86,900 15,140 10,992 15,140 13,748
86,900 86,950 15,152 11,003 15,152 13,760
86,950 87,000 15,164 11,014 15,164 13,772
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
87,000
87,000 87,050 15,176 11,025 15,176 13,784
87,050 87,100 15,188 11,036 15,188 13,796
87,100 87,150 15,200 11,047 15,200 13,808
87,150 87,200 15,212 11,058 15,212 13,820
87,200 87,250 15,224 11,069 15,224 13,832
87,250 87,300 15,236 11,080 15,236 13,844
87,300 87,350 15,248 11,091 15,248 13,856
87,350 87,400 15,260 11,102 15,260 13,868
87,400 87,450 15,272 11,113 15,272 13,880
87,450 87,500 15,284 11,124 15,284 13,892
87,500 87,550 15,296 11,135 15,296 13,904
87,550 87,600 15,308 11,146 15,308 13,916
87,600 87,650 15,320 11,157 15,320 13,928
87,650 87,700 15,332 11,168 15,332 13,940
87,700 87,750 15,344 11,179 15,344 13,952
87,750 87,800 15,356 11,190 15,356 13,964
87,800 87,850 15,368 11,201 15,368 13,976
87,850 87,900 15,380 11,212 15,380 13,988
87,900 87,950 15,392 11,223 15,392 14,000
87,950 88,000 15,404 11,234 15,404 14,012
88,000
88,000 88,050 15,416 11,245 15,416 14,024
88,050 88,100 15,428 11,256 15,428 14,036
88,100 88,150 15,440 11,267 15,440 14,048
88,150 88,200 15,452 11,278 15,452 14,060
88,200 88,250 15,464 11,289 15,464 14,072
88,250 88,300 15,476 11,300 15,476 14,084
88,300 88,350 15,488 11,311 15,488 14,096
88,350 88,400 15,500 11,322 15,500 14,108
88,400 88,450 15,512 11,333 15,512 14,120
88,450 88,500 15,524 11,344 15,524 14,132
88,500 88,550 15,536 11,355 15,536 14,144
88,550 88,600 15,548 11,366 15,548 14,156
88,600 88,650 15,560 11,377 15,560 14,168
88,650 88,700 15,572 11,388 15,572 14,180
88,700 88,750 15,584 11,399 15,584 14,192
88,750 88,800 15,596 11,410 15,596 14,204
88,800 88,850 15,608 11,421 15,608 14,216
88,850 88,900 15,620 11,432 15,620 14,228
88,900 88,950 15,632 11,443 15,632 14,240
88,950 89,000 15,644 11,454 15,644 14,252
89,000
89,000 89,050 15,656 11,465 15,656 14,264
89,050 89,100 15,668 11,476 15,668 14,276
89,100 89,150 15,680 11,487 15,680 14,288
89,150 89,200 15,692 11,498 15,692 14,300
89,200 89,250 15,704 11,509 15,704 14,312
89,250 89,300 15,716 11,520 15,716 14,324
89,300 89,350 15,728 11,531 15,728 14,336
89,350 89,400 15,740 11,542 15,740 14,348
89,400 89,450 15,752 11,553 15,752 14,360
89,450 89,500 15,764 11,564 15,764 14,372
89,500 89,550 15,776 11,575 15,776 14,384
89,550 89,600 15,788 11,586 15,788 14,396
89,600 89,650 15,800 11,597 15,800 14,408
89,650 89,700 15,812 11,608 15,812 14,420
89,700 89,750 15,824 11,619 15,824 14,432
89,750 89,800 15,836 11,630 15,836 14,444
89,800 89,850 15,848 11,641 15,848 14,456
89,850 89,900 15,860 11,652 15,860 14,468
89,900 89,950 15,872 11,663 15,872 14,480
89,950 90,000 15,884 11,674 15,884 14,492
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
90,000
90,000 90,050 15,896 11,685 15,896 14,504
90,050 90,100 15,908 11,696 15,908 14,516
90,100 90,150 15,920 11,707 15,920 14,528
90,150 90,200 15,932 11,718 15,932 14,540
90,200 90,250 15,944 11,729 15,944 14,552
90,250 90,300 15,956 11,740 15,956 14,564
90,300 90,350 15,968 11,751 15,968 14,576
90,350 90,400 15,980 11,762 15,980 14,588
90,400 90,450 15,992 11,773 15,992 14,600
90,450 90,500 16,004 11,784 16,004 14,612
90,500 90,550 16,016 11,795 16,016 14,624
90,550 90,600 16,028 11,806 16,028 14,636
90,600 90,650 16,040 11,817 16,040 14,648
90,650 90,700 16,052 11,828 16,052 14,660
90,700 90,750 16,064 11,839 16,064 14,672
90,750 90,800 16,076 11,850 16,076 14,684
90,800 90,850 16,088 11,861 16,088 14,696
90,850 90,900 16,100 11,872 16,100 14,708
90,900 90,950 16,112 11,883 16,112 14,720
90,950 91,000 16,124 11,894 16,124 14,732
91,000
91,000 91,050 16,136 11,905 16,136 14,744
91,050 91,100 16,148 11,916 16,148 14,756
91,100 91,150 16,160 11,927 16,160 14,768
91,150 91,200 16,172 11,938 16,172 14,780
91,200 91,250 16,184 11,949 16,184 14,792
91,250 91,300 16,196 11,960 16,196 14,804
91,300 91,350 16,208 11,971 16,208 14,816
91,350 91,400 16,220 11,982 16,220 14,828
91,400 91,450 16,232 11,993 16,232 14,840
91,450 91,500 16,244 12,004 16,244 14,852
91,500 91,550 16,256 12,015 16,256 14,864
91,550 91,600 16,268 12,026 16,268 14,876
91,600 91,650 16,280 12,037 16,280 14,888
91,650 91,700 16,292 12,048 16,292 14,900
91,700 91,750 16,304 12,059 16,304 14,912
91,750 91,800 16,316 12,070 16,316 14,924
91,800 91,850 16,328 12,081 16,328 14,936
91,850 91,900 16,340 12,092 16,340 14,948
91,900 91,950 16,352 12,103 16,352 14,960
91,950 92,000 16,364 12,114 16,364 14,972
92,000
92,000 92,050 16,376 12,125 16,376 14,984
92,050 92,100 16,388 12,136 16,388 14,996
92,100 92,150 16,400 12,147 16,400 15,008
92,150 92,200 16,412 12,158 16,412 15,020
92,200 92,250 16,424 12,169 16,424 15,032
92,250 92,300 16,436 12,180 16,436 15,044
92,300 92,350 16,448 12,191 16,448 15,056
92,350 92,400 16,460 12,202 16,460 15,068
92,400 92,450 16,472 12,213 16,472 15,080
92,450 92,500 16,484 12,224 16,484 15,092
92,500 92,550 16,496 12,235 16,496 15,104
92,550 92,600 16,508 12,246 16,508 15,116
92,600 92,650 16,520 12,257 16,520 15,128
92,650 92,700 16,532 12,268 16,532 15,140
92,700 92,750 16,544 12,279 16,544 15,152
92,750 92,800 16,556 12,290 16,556 15,164
92,800 92,850 16,568 12,301 16,568 15,176
92,850 92,900 16,580 12,312 16,580 15,188
92,900 92,950 16,592 12,323 16,592 15,200
92,950 93,000 16,604 12,334 16,604 15,212
(Continued)
* This column must also be used by a qualifying widow(er).
- 79 - Need more information or forms? Visit IRS.gov.
2018 Tax Table — Continued
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
93,000
93,000 93,050 16,616 12,345 16,616 15,224
93,050 93,100 16,628 12,356 16,628 15,236
93,100 93,150 16,640 12,367 16,640 15,248
93,150 93,200 16,652 12,378 16,652 15,260
93,200 93,250 16,664 12,389 16,664 15,272
93,250 93,300 16,676 12,400 16,676 15,284
93,300 93,350 16,688 12,411 16,688 15,296
93,350 93,400 16,700 12,422 16,700 15,308
93,400 93,450 16,712 12,433 16,712 15,320
93,450 93,500 16,724 12,444 16,724 15,332
93,500 93,550 16,736 12,455 16,736 15,344
93,550 93,600 16,748 12,466 16,748 15,356
93,600 93,650 16,760 12,477 16,760 15,368
93,650 93,700 16,772 12,488 16,772 15,380
93,700 93,750 16,784 12,499 16,784 15,392
93,750 93,800 16,796 12,510 16,796 15,404
93,800 93,850 16,808 12,521 16,808 15,416
93,850 93,900 16,820 12,532 16,820 15,428
93,900 93,950 16,832 12,543 16,832 15,440
93,950 94,000 16,844 12,554 16,844 15,452
94,000
94,000 94,050 16,856 12,565 16,856 15,464
94,050 94,100 16,868 12,576 16,868 15,476
94,100 94,150 16,880 12,587 16,880 15,488
94,150 94,200 16,892 12,598 16,892 15,500
94,200 94,250 16,904 12,609 16,904 15,512
94,250 94,300 16,916 12,620 16,916 15,524
94,300 94,350 16,928 12,631 16,928 15,536
94,350 94,400 16,940 12,642 16,940 15,548
94,400 94,450 16,952 12,653 16,952 15,560
94,450 94,500 16,964 12,664 16,964 15,572
94,500 94,550 16,976 12,675 16,976 15,584
94,550 94,600 16,988 12,686 16,988 15,596
94,600 94,650 17,000 12,697 17,000 15,608
94,650 94,700 17,012 12,708 17,012 15,620
94,700 94,750 17,024 12,719 17,024 15,632
94,750 94,800 17,036 12,730 17,036 15,644
94,800 94,850 17,048 12,741 17,048 15,656
94,850 94,900 17,060 12,752 17,060 15,668
94,900 94,950 17,072 12,763 17,072 15,680
94,950 95,000 17,084 12,774 17,084 15,692
95,000
95,000 95,050 17,096 12,785 17,096 15,704
95,050 95,100 17,108 12,796 17,108 15,716
95,100 95,150 17,120 12,807 17,120 15,728
95,150 95,200 17,132 12,818 17,132 15,740
95,200 95,250 17,144 12,829 17,144 15,752
95,250 95,300 17,156 12,840 17,156 15,764
95,300 95,350 17,168 12,851 17,168 15,776
95,350 95,400 17,180 12,862 17,180 15,788
95,400 95,450 17,192 12,873 17,192 15,800
95,450 95,500 17,204 12,884 17,204 15,812
95,500 95,550 17,216 12,895 17,216 15,824
95,550 95,600 17,228 12,906 17,228 15,836
95,600 95,650 17,240 12,917 17,240 15,848
95,650 95,700 17,252 12,928 17,252 15,860
95,700 95,750 17,264 12,939 17,264 15,872
95,750 95,800 17,276 12,950 17,276 15,884
95,800 95,850 17,288 12,961 17,288 15,896
95,850 95,900 17,300 12,972 17,300 15,908
95,900 95,950 17,312 12,983 17,312 15,920
95,950 96,000 17,324 12,994 17,324 15,932
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
96,000
96,000 96,050 17,336 13,005 17,336 15,944
96,050 96,100 17,348 13,016 17,348 15,956
96,100 96,150 17,360 13,027 17,360 15,968
96,150 96,200 17,372 13,038 17,372 15,980
96,200 96,250 17,384 13,049 17,384 15,992
96,250 96,300 17,396 13,060 17,396 16,004
96,300 96,350 17,408 13,071 17,408 16,016
96,350 96,400 17,420 13,082 17,420 16,028
96,400 96,450 17,432 13,093 17,432 16,040
96,450 96,500 17,444 13,104 17,444 16,052
96,500 96,550 17,456 13,115 17,456 16,064
96,550 96,600 17,468 13,126 17,468 16,076
96,600 96,650 17,480 13,137 17,480 16,088
96,650 96,700 17,492 13,148 17,492 16,100
96,700 96,750 17,504 13,159 17,504 16,112
96,750 96,800 17,516 13,170 17,516 16,124
96,800 96,850 17,528 13,181 17,528 16,136
96,850 96,900 17,540 13,192 17,540 16,148
96,900 96,950 17,552 13,203 17,552 16,160
96,950 97,000 17,564 13,214 17,564 16,172
97,000
97,000 97,050 17,576 13,225 17,576 16,184
97,050 97,100 17,588 13,236 17,588 16,196
97,100 97,150 17,600 13,247 17,600 16,208
97,150 97,200 17,612 13,258 17,612 16,220
97,200 97,250 17,624 13,269 17,624 16,232
97,250 97,300 17,636 13,280 17,636 16,244
97,300 97,350 17,648 13,291 17,648 16,256
97,350 97,400 17,660 13,302 17,660 16,268
97,400 97,450 17,672 13,313 17,672 16,280
97,450 97,500 17,684 13,324 17,684 16,292
97,500 97,550 17,696 13,335 17,696 16,304
97,550 97,600 17,708 13,346 17,708 16,316
97,600 97,650 17,720 13,357 17,720 16,328
97,650 97,700 17,732 13,368 17,732 16,340
97,700 97,750 17,744 13,379 17,744 16,352
97,750 97,800 17,756 13,390 17,756 16,364
97,800 97,850 17,768 13,401 17,768 16,376
97,850 97,900 17,780 13,412 17,780 16,388
97,900 97,950 17,792 13,423 17,792 16,400
97,950 98,000 17,804 13,434 17,804 16,412
98,000
98,000 98,050 17,816 13,445 17,816 16,424
98,050 98,100 17,828 13,456 17,828 16,436
98,100 98,150 17,840 13,467 17,840 16,448
98,150 98,200 17,852 13,478 17,852 16,460
98,200 98,250 17,864 13,489 17,864 16,472
98,250 98,300 17,876 13,500 17,876 16,484
98,300 98,350 17,888 13,511 17,888 16,496
98,350 98,400 17,900 13,522 17,900 16,508
98,400 98,450 17,912 13,533 17,912 16,520
98,450 98,500 17,924 13,544 17,924 16,532
98,500 98,550 17,936 13,555 17,936 16,544
98,550 98,600 17,948 13,566 17,948 16,556
98,600 98,650 17,960 13,577 17,960 16,568
98,650 98,700 17,972 13,588 17,972 16,580
98,700 98,750 17,984 13,599 17,984 16,592
98,750 98,800 17,996 13,610 17,996 16,604
98,800 98,850 18,008 13,621 18,008 16,616
98,850 98,900 18,020 13,632 18,020 16,628
98,900 98,950 18,032 13,643 18,032 16,640
98,950 99,000 18,044 13,654 18,044 16,652
If line 10
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
99,000
99,000 99,050 18,056 13,665 18,056 16,664
99,050 99,100 18,068 13,676 18,068 16,676
99,100 99,150 18,080 13,687 18,080 16,688
99,150 99,200 18,092 13,698 18,092 16,700
99,200 99,250 18,104 13,709 18,104 16,712
99,250 99,300 18,116 13,720 18,116 16,724
99,300 99,350 18,128 13,731 18,128 16,736
99,350 99,400 18,140 13,742 18,140 16,748
99,400 99,450 18,152 13,753 18,152 16,760
99,450 99,500 18,164 13,764 18,164 16,772
99,500 99,550 18,176 13,775 18,176 16,784
99,550 99,600 18,188 13,786 18,188 16,796
99,600 99,650 18,200 13,797 18,200 16,808
99,650 99,700 18,212 13,808 18,212 16,820
99,700 99,750 18,224 13,819 18,224 16,832
99,750 99,800 18,236 13,830 18,236 16,844
99,800 99,850 18,248 13,841 18,248 16,856
99,850 99,900 18,260 13,852 18,260 16,868
99,900 99,950 18,272 13,863 18,272 16,880
99,950 100,000 18,284 13,874 18,284 16,892
$100,000
or over
use the Tax
Computation
Worksheet
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 80 -
2018 Tax Computation Worksheet—Line 11aCAUTION
!
See the instructions for line 11a to see if you must use the worksheet below to figure your tax.
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.
Taxable income.
If line 10 is—
(a)
Enter the amount from line 10
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter
the result here and on the entry
space on line 11a.
At least $100,000 but not over $157,500 $ × 24% (0.24) $ $ 5,710.50 $
Over $157,500 but not over $200,000 $ × 32% (0.32) $ $ 18,310.50 $
Over $200,000 but not over $500,000 $ × 35% (0.35) $ $ 24,310.50 $
Over $500.000 $ × 37% (0.37) $ $ 34,310.50 $
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that
applies to you.
Taxable income.
If line 10 is—
(a)
Enter the amount from line 10
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the
result here and on the entry
space on line 11a.
At least $100,000 but not over $165,000 $ × 22% (0.22) $ $ 8,121.00 $
Over $165,000 but not over $315,000 $ × 24% (0.24) $ $ 11,421.00 $
Over $315,000 but not over $400,000 $ × 32% (0.32) $ $ 36,621.00 $
Over $400,000 but not over $600,000 $ × 35% (0.35) $ $ 48,621.00 $
Over $600,000 $ × 37% (0.37) $ $ 60,621.00 $
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 10 is—
(a)
Enter the amount from line 10
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter
the result here and on the entry
space on line 11a.
At least $100,000 but not over $157,500 $ × 24% (0.24) $ $ 5,710.50 $
Over $157,500 but not over $200,000 $ × 32% (0.32) $ $ 18,310.50 $
Over $200,000 but not over $300,000 $ × 35% (0.35) $ $ 24,310.50 $
Over $300,000 $ × 37% (0.37) $ $ 30,310.50 $
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income.
If line 10 is—
(a)
Enter the amount from line 10
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter
the result here and on the
entry space on line 11a.
At least $100,000 but not over $157,500 $ × 24% (0.24) $ $ 7,102.00 $
Over $157,500 but not over $200,000 $ × 32% (0.32) $ $ 19,702.00 $
Over $200,000 but not over $500,000 $ × 35% (0.35) $ $ 25,702.00 $
Over $500,000 $ × 37% (0.37) $ $ 35,702.00 $
-81- Need more information or forms? Visit IRS.gov.
General
Information
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
fairness to all.
How To Avoid Common
Mistakes
Mistakes can delay your refund or result
in notices being sent to you. One of the
best ways to file an accurate return is to
file electronically. Tax software does the
math for you and will help you avoid
mistakes. You may be eligible to use
free tax software that will take the
guesswork out of preparing your return.
Free File makes available free
brand-name software and free e-file.
Visit IRS.gov/FreeFile for details. Join
the eight in 10 taxpayers who get their
refunds faster by using direct deposit
and e-file.
• File your return on a standard size
sheet of paper. Cutting the paper may
cause problems in processing your re-
turn.
• Make sure you entered the correct
name and social security number (SSN)
for each dependent you claim in the De-
pendents section. Check that each de-
pendent's name and SSN agrees with his
or her social security card. For each
child under age 17 who is a qualifying
child for the child tax credit or each de-
pendent who qualifies for the credit for
other dependents, make sure you
checked the appropriate box in column
(4) of the Dependents section.
• Check your math, especially for
the child tax credit, earned income credit
(EIC), taxable social security benefits,
total income, itemized deductions or
standard deduction, taxable income, to-
tal tax, federal income tax withheld, and
refund or amount you owe.
• Be sure to add the correct amounts
on the front of Form 1040. Some lines
require you to add across instead of
down and some lines require you to add
amounts from another form or schedule
and then enter the total on Form 1040.
For example, on line 17, you might have
to enter amounts from Schedule 8812 on
line 17b and amounts from Form 8863
on line 17c and add those amounts to the
amount from Schedule 5, line 75, and
enter the total of all those amounts in the
line 17 entry space.
• Be sure you used the correct meth-
od to figure your tax. See the instruc-
tions for line 11a.
• Be sure to enter your SSN in the
space provided on page 1 of Form 1040.
If you are married filing a joint or sepa-
rate return, also enter your spouse's
SSN. Be sure to enter your SSN in the
space next to your name. Check that
your name and SSN agree with your so-
cial security card.
• Make sure your name and address
are correct. Enter your (and your spou-
se's) name in the same order as shown
on your last return.
• If you live in an apartment, be sure
to include your apartment number in
your address.
• If you are taking the standard de-
duction, see the instructions for line 8 to
be sure you entered the correct amount.
• If you received capital gain distri-
butions but weren't required to file
Schedule D, make sure you checked the
box on Schedule 1, line 13.
• If you are taking the EIC, be sure
you used the correct column of the EIC
Table for your filing status and the num-
ber of children you have.
• Remember to sign and date Form
1040 and enter your occupation(s).
• Attach your Form(s) W-2 and oth-
er required forms and schedules. Put all
forms and schedules in the proper order.
See Assemble Your Return, earlier.
• If you owe tax and are paying by
check or money order, be sure to include
all the required information on your pay-
ment. See the instructions for line 22 for
details.
• Make sure to check Where Do You
File? before mailing your return. Over
the next several years, the IRS will be
reducing the number of paper tax return
processing sites from five down to two.
Because of this, you may need to mail
your return to a different address than
you have in the past.
• Don’t file more than one original
return for the same year, even if you
haven't gotten your refund or haven't
heard from the IRS since you filed. Fil-
ing more than one original return for the
same year, or sending in more than one
copy of the same return (unless we ask
you to do so), could delay your refund.
• Make sure you either indicate
qualifying health care coverage or ex-
empt for you, your spouse (if filing
jointly), or anyone you can or do claim
as a dependent by checking the
“Full-year health care coverage or ex-
empt” box on page 1 of Form 1040 or
by making a shared responsibility pay-
ment on Schedule 4, line 61. You may
be able to reduce any shared responsibil-
ity payment you owe by attaching Form
8965 and claiming an exemption from
the requirement to have health care cov-
erage for one or more months.
• Make sure that if you, your spouse,
with whom you are filing a joint return,
or your dependent was enrolled in Mar-
ketplace coverage and advance pay-
ments of the premium tax credit were
made for the coverage, that you attach
Form 8962. You may have to repay ex-
cess advance payments even if someone
else enrolled you, your spouse, or your
dependent in the Marketplace coverage.
Excess advance payments may also have
to be repaid if you enrolled someone in
Marketplace coverage, you don't claim
that individual as a dependent, and no
one else claims that individual as a de-
pendent. See the instructions for Sched-
ule 2, line 46, and the Instructions for
Form 8962. You or whoever enrolled
you should have received Form 1095-A
from the Marketplace with information
about who was covered and any advance
payments of the premium tax credit.
Innocent Spouse Relief
Generally, both you and your spouse are
each responsible for paying the full
amount of tax, interest, and penalties on
your joint return. However, you may
qualify for relief from liability for tax on
a joint return if (a) there is an under-
statement of tax because your spouse
omitted income or claimed false deduc-
tions or credits; (b) you are divorced,
separated, or no longer living with your
spouse; or (c) given all the facts and cir-
cumstances, it wouldn't be fair to hold
you liable for the tax. You also may
qualify for relief if you were a married
resident of a community property state
but didn't file a joint return and are now
liable for an unpaid or understated tax.
File Form 8857 to request relief. In
some cases, Form 8857 may need to be
filed within 2 years of the date on which
the IRS first attempted to collect the tax
from you. Don’t file Form 8857 with
your Form 1040. For more information,
see Pub. 971 and Form 8857, or you can
call the Innocent Spouse office toll free
at 1-855-851-2009.
Income Tax Withholding
and Estimated Tax
Payments for 2019
You can use the IRS
Withholding Calculator instead
of Pub. 505 or the worksheets
included with Form W-4 or W-4P, to de-
termine whether you need to have your
withholding increased or decreased.
In general, you don’t have to make
estimated tax payments if you expect
that your 2019 Form 1040 will show a
tax refund or a tax balance due of less
than $1,000. If your total estimated tax
for 2019 is $1,000 or more, see Form
1040-ES and Pub. 505 for a worksheet
you can use to see if you have to make
estimated tax payments. For more de-
tails, see Pub. 505.
Secure Your Tax
Records From Identity
Theft
Identity theft occurs when someone uses
your personal information, such as your
name, social security number (SSN), or
other identifying information, without
your permission, to commit fraud or oth-
er crimes. An identity thief may use
your SSN to get a job or may file a tax
return using your SSN to receive a re-
fund.
To reduce your risk:
• Protect your SSN,TIP
• Ensure your employer is protecting
your SSN, and
• Be careful when choosing a tax re-
turn preparer.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to the
name and phone number printed on the
IRS notice or letter. For more informa-
tion, see Pub. 5027.
If your SSN has been lost or stolen or
you suspect you are a victim of tax-rela-
ted identity theft, visit IRS.gov/
IdentityTheft to learn what steps you
should take.
Victims of identity theft who are ex-
periencing economic harm or a systemic
problem, or are seeking help in resolv-
ing tax problems that haven't been re-
solved through normal channels, may be
eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS
by calling the National Taxpayer Advo-
cate helpline at 1-877-777-4778. People
who are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD equipment can call
1-800-829-4059. Deaf or hard-of-hear-
ing individuals also can contact the IRS
through relay services such as the Feder-
al Relay Service available at
www.gsa.gov/fedrelay.
Protect yourself from suspicious
emails or phishing schemes. Phishing
is the creation and use of email and web-
sites designed to mimic legitimate busi-
ness emails and websites. The most
common form is sending an email to a
user falsely claiming to be an establish-
ed legitimate enterprise in an attempt to
scam the user into surrendering private
information that will be used for identity
theft.
The IRS doesn't initiate contacts with
taxpayers via emails. Also, the IRS
doesn't request detailed personal infor-
mation through email or ask taxpayers
for the PIN numbers, passwords, or sim-
ilar secret access information for their
credit card, bank, or other financial ac-
counts.
If you receive an unsolicited email
claiming to be from the IRS, forward the
message to phishing@irs.gov. You also
may report misuse of the IRS name,
logo, forms, or other IRS property to the
Treasury Inspector General for Tax Ad-
ministration toll free at 1-800-366-4484.
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
1-800-877-8339. You can forward sus-
picious emails to the Federal Trade
Commission (FTC) at spam@uce.gov or
report them at ftc.gov/complaint. You
can contact them at www.ftc.gov/idtheft
or 1-877-IDTHEFT (1-877-438-4338).
If you have been the victim of identity
theft, see www.IdentityTheft.gov and
Pub. 5027. People who are deaf, hard of
hearing, or have a speech disability and
who have access to TTY/TDD equip-
ment can call 1-866-653-4261.
Visit IRS.gov and enter “identity
theft” in the search box to learn more
about identity theft and how to reduce
your risk.
W-2 verification code. A “verification
code” box will appear on Form W-2, but
not all W-2s will have a 16-digit code in
box 9. If you e-file and your W-2 has a
verification code in box 9, enter it when
prompted by your tax software. Do not
enter the verification code if you file
your return on paper.
How Do You Make a Gift
To Reduce Debt Held By
the Public?
If you wish to do so, make a check paya-
ble to “Bureau of the Fiscal Service.”
You can send it to: Bureau of the Fiscal
Service, Attn: Dept G, P.O. Box 2188,
Parkersburg, WV 26106-2188. Or you
can enclose the check with your income
tax return when you file. In the memo
section of the check, make a note that it
is a gift to reduce the debt held by the
public. Don’t add your gift to any tax
you may owe. See the instructions for
line 22 for details on how to pay any tax
you owe. For information on how to
make this type of gift online, go to
www.treasurydirect.gov and click on
“How To Make a Contribution to Re-
duce the Debt.”
You may be able to deduct this
gift on your 2019 tax return.TIP
How Long Should
Records Be Kept?
Keep a copy of your tax return, work-
sheets you used, and records of all items
appearing on it (such as Forms W-2 and
1099) until the statute of limitations runs
out for that return. Usually, this is 3
years from the date the return was due or
filed or 2 years from the date the tax was
paid, whichever is later. You should
keep some records longer. For example,
keep property records (including those
on your home) as long as they are nee-
ded to figure the basis of the original or
replacement property. For more details,
see chapter 1 of Pub. 17.
Amended Return
File Form 1040X to change a return you
already filed. Generally, Form 1040X
must be filed within 3 years after the
date the original return was filed or
within 2 years after the date the tax was
paid, whichever is later. But you may
have more time to file Form 1040X if
you live in a federally declared disaster
area or you are physically or mentally
unable to manage your financial affairs.
See Pub. 556 for details.
Use the Where's My Amended Return
application on IRS.gov to track the sta-
tus of your amended return. It can take
up to 3 weeks from the date you mailed
it to show up in our system.
Need a Copy of Your
Tax Return Information?
Tax return transcripts are free and gener-
ally are used to validate income and tax
filing status for mortgage applications,
student and small business loan applica-
tions, and during tax return preparation.
To get a free transcript:
• Visit IRS.gov/Transcript,
• Use Form 4506-T or 4506T-EZ, or
• Call us at 1-800-908-9946.
If you need a copy of your actual tax
return, use Form 4506. There is a fee for
each return requested. See Form 4506
for the current fee. If your main home,
principal place of business, or tax re-
cords are located in a federally declared
disaster area, this fee will be waived.
Death of a Taxpayer
If a taxpayer died before filing a return
for 2018, the taxpayer's spouse or per-
sonal representative may have to file and
sign a return for that taxpayer. A person-
al representative can be an executor, ad-
ministrator, or anyone who is in charge
of the deceased taxpayer's property. If
the deceased taxpayer didn't have to file
a return but had tax withheld, a return
must be filed to get a refund. The person
who files the return must enter “De-
ceased,” the deceased taxpayer's name,
and the date of death across the top of
the return. If this information isn't provi-
ded, it may delay the processing of the
return.
If your spouse died in 2018 and you
didn't remarry in 2018, or if your spouse
died in 2019 before filing a return for
2018, you can file a joint return. A joint
return should show your spouse's 2018
income before death and your income
for all of 2018. Enter “Filing as surviv-
ing spouse” in the area where you sign
the return. If someone else is the person-
al representative, he or she also must
sign.
The surviving spouse or personal rep-
resentative should promptly notify all
payers of income, including financial in-
stitutions, of the taxpayer's death. This
will ensure the proper reporting of in-
come earned by the taxpayer's estate or
heirs. A deceased taxpayer's social se-
curity number shouldn't be used for tax
years after the year of death, except for
estate tax return purposes.
Claiming a Refund for a
Deceased Taxpayer
If you are filing a joint return as a sur-
viving spouse, you only need to file the
tax return to claim the refund. If you are
a court-appointed representative, file the
return and include a copy of the certifi-
cate that shows your appointment. All
other filers requesting the deceased tax-
payer's refund must file the return and
attach Form 1310.
For more details, use Tax Topic 356
or see Pub. 559.
Past Due Returns
If you or someone you know needs to
file past due tax returns, use Tax Topic
153 or go to IRS.gov/Individuals for
help in filing those returns. Send the re-
turn to the address that applies to you in
the latest Form 1040 instructions. For
example, if you are filing a 2015 return
in 2019, use the address at the end of
these instructions. However, if you got
an IRS notice, mail the return to the ad-
dress in the notice.
How To Get Tax Help
If you have questions about a tax issue,
need help preparing your tax return, or
want to download free publications,
forms, or instructions, go to IRS.gov and
find resources that can help you right
away.
Preparing and filing your tax return.
Find free options to prepare and file
your return on IRS.gov or in your local
community if you qualify.
The Volunteer Income Tax Assis-
tance (VITA) program offers free tax
help to people who generally make
$55,000 or less, persons with disabili-
ties, and limited-English-speaking tax-
payers who need help preparing their
own tax returns. The Tax Counseling for
the Elderly (TCE) program offers free
tax help for all taxpayers, particularly
those who are 60 years of age and older.
TCE volunteers specialize in answering
questions about pensions and retire-
ment-related issues unique to seniors.
You can go to IRS.gov to see your
options for preparing and filing your re-
turn which include the following.
• Free File. Go to IRS.gov/FreeFile.
See if you qualify to use brand-name
software to prepare and e-file your fed-
eral tax return for free.
• VITA. Go to IRS.gov/VITA, down-
load the free IRS2Go app, or call
1-800-906-9887 to find the nearest VI-
TA location for free tax return prepara-
tion.
• TCE. Go to IRS.gov/TCE, down-
load the free IRS2Go app, or call
1-888-227-7669 to find the nearest TCE
location for free tax return preparation.
Getting answers to your tax law ques-
tions. On IRS.gov get answers to your
tax questions anytime, anywhere.
• Go to IRS.gov/Help for a variety of
tools that will help you get answers to
some of the most common tax questions.
• Go to IRS.gov/ITA for the Interac-
tive Tax Assistant, a tool that will ask
you questions on a number of tax law
topics and provide answers. You can
print the entire interview and the final
response for your records.
• Go to IRS.gov/Pub17 to get Pub.
17, Your Federal Income Tax for Indi-
viduals, which features details on
tax-saving opportunities, 2018 tax
changes, and thousands of interactive
links to help you find answers to your
questions. View it online in HTML, as a
PDF, or download it to your mobile de-
vice as an eBook.
• You also may be able to access tax
law information in your electronic filing
software.
Getting tax forms and publications.
Go to IRS.gov/Forms to view, down-
load, or print all of the forms and publi-
cations you may need. You also can
download and view popular tax publica-
tions and instructions (including the
1040 instructions) on mobile devices as
an eBook at no charge. Or, you can go
to IRS.gov/OrderForms to place an or-
der and have forms mailed to you within
10 business days.
Access your online account (Individu-
al taxpayers only). Go to IRS.gov/
Account to securely access information
about your federal tax account.
• View the amount you owe, pay on-
line, or set up an online payment agree-
ment.
• Access your tax records online.
• Review the past 24 months of your
payment history.
• Go to IRS.gov/SecureAccess to re-
view the required identity authentication
process.
Using direct deposit. The fastest way
to receive a tax refund is to combine di-
rect deposit and IRS e-file. Direct depos-
it securely and electronically transfers
your refund directly into your financial
account. Eight in 10 taxpayers use direct
deposit to receive their refund. IRS is-
sues more than 90% of refunds in less
than 21 days.
Refund timing for returns claiming
certain credits. The IRS can’t issue re-
funds before mid-February 2019 for re-
turns that claimed the earned income
credit (EIC) or the additional child tax
credit (ACTC). This applies to the entire
refund, not just the portion associated
with these credits.
Getting a transcript or copy of a re-
turn. The quickest way to get a copy of
your tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get Tran-
script Online” or “Get Transcript by
Mail” to order a copy of your transcript.
If you prefer, you can:
• Order your transcript by calling
1-800-908-9946.
• Mail Form 4506-T or Form
4506T-EZ (both available on IRS.gov).
Using online tools to help prepare
your return. Go to IRS.gov/Tools for
the following.
• The Earned Income Tax Credit
Assistant (IRS.gov/EIC) determines if
you are eligible for the EIC.
• The Online EIN Application
(IRS.gov/EIN) helps you get an employ-
er identification number.
• The IRS Withholding Calculator
(IRS.gov/W4App) estimates the amount
you should have withheld from your
paycheck for federal income tax purpo-
ses.
• The First Time Homebuyer Credit
Account Look-up (IRS.gov/Homebuyer)
tool provides information on your repay-
ments and account balance.
• The Sales Tax Deduction
Calculator (IRS.gov/SalesTax) figures
the amount you can claim if you itemize
deductions on Schedule A (Form 1040),
choose not to claim state and local in-
come taxes, and you didn’t save your re-
ceipts showing the sales tax you paid.
Resolving tax-related identity theft is-
sues.
• The IRS doesn’t initiate contact
with taxpayers by email or telephone to
request personal or financial informa-
tion. This includes any type of electronic
communication, such as text messages
and social media channels.
• Go to IRS.gov/IDProtection for in-
formation and videos.
• If your SSN has been lost or stolen
or you suspect you are a victim of
tax-related identity theft, visit
IRS.gov/ID to learn what steps you
should take.
• See Secure Your Tax Records
From Identity Theft under General In-
formation, earlier.
Checking on the status of your re-
fund.
• Go to IRS.gov/Refunds.
• The IRS can’t issue refunds before
mid-February 2019 for returns that
claimed the EIC or ACTC. This applies
to the entire refund, not just the portion
associated with these credits.
• Download the official IRS2Go app
to your mobile device to check your re-
fund status.
• Call the automated refund hotline
at 1-800-829-1954. See Refund Informa-
tion, later.
Making a tax payment. The IRS uses
the latest encryption technology to en-
sure your electronic payments are safe
and secure. You can make electronic
payments online, by phone, and from a
mobile device using the IRS2Go app.
Paying electronically is quick, easy, and
faster than mailing in a check or money
order. Go to IRS.gov/Payments to make
a payment using any of the following
options.
• IRS Direct Pay: Pay your individu-
al tax bill or estimated tax payment di-
rectly from your checking or savings ac-
count at no cost to you.
• Debit or credit card: Choose an
approved payment processor to pay on-
line, by phone, and by mobile device.
• Electronic Funds Withdrawal:
Offered only when filing your federal
taxes using tax return preparation soft-
ware or through a tax professional.
• Electronic Federal Tax Payment
System: Best option for businesses. En-
rollment is required.
• Check or money order: Mail
your payment to the address listed on
the notice or instructions.
• Cash: You may be able to pay
your taxes with cash at a participating
retail store.
What if I can’t pay now? Go to
IRS.gov/Payments for more information
about your options.
• Apply for an online payment
agreement (IRS.gov/OPA) to meet your
tax obligation in monthly installments if
you can't pay your taxes in full today.
Once you complete the online process,
you will receive immediate notification
of whether your agreement has been ap-
proved.
• Use the Offer in Compromise Pre-
Qualifier (IRS.gov/OIC) to see if you
can settle your tax debt for less than the
full amount you owe.
Checking the status of an amended re-
turn. Go to IRS.gov/WMAR to track the
status of Form 1040X amended returns.
Please note that it can take up to 3
weeks from the date you mailed your
amended return for it to show up in our
system and processing it can take up to
16 weeks.
Understanding an IRS notice or letter.
Go to IRS.gov/Notices to find additional
information about responding to an IRS
notice or letter.
Contacting your local IRS office.
Keep in mind, many questions can be
answered on IRS.gov without visiting an
IRS Tax Assistance Center (TAC). Go
to IRS.gov/LetUsHelp for the topics peo-
ple ask about most. If you still need
help, IRS TACs provide help when a tax
issue can’t be handled online or by
phone. All TACs now provide service
by appointment so you’ll know in ad-
vance that you can get the service you
need without long wait times. Before
you visit, go to IRS.gov/TACLocator to
find the nearest TAC, check hours,
available services, and appointment op-
tions.
Watching IRS videos. The IRS Video
portal IRSvideos.gov contains video and
audio presentations for individuals,
small businesses, and tax professionals.
Getting tax information in other lan-
guages. For taxpayers whose native
language isn't English, we have the fol-
lowing resources available. Taxpayers
can find information on IRS.gov in the
following languages.
• Spanish (IRS.gov/Spanish).
• Chinese (IRS.gov/Chinese).
• Vietnamese (IRS.gov/Vietnamese).
• Korean (IRS.gov/Korean).
• Russian (IRS.gov/Russian).
The IRS TACs provide
over-the-phone interpreter service in
over 170 languages, and the service is
available free to taxpayers.
Interest and Penalties
You don’t have to figure the amount of
any interest or penalties you may owe.
We will send you a bill for any amount
due.
If you choose to include interest or
penalties (other than the estimated tax
penalty) with your payment, identify and
enter the amount in the bottom margin
of Form 1040, page 2. Don’t include in-
terest or penalties (other than the estima-
ted tax penalty) in the amount you owe
on line 22.
Interest
We will charge you interest on taxes not
paid by their due date, even if an exten-
sion of time to file is granted. We also
will charge you interest on penalties im-
posed for failure to file, negligence,
fraud, substantial or gross valuation mis-
statements, substantial understatements
of tax, and reportable transaction under-
statements. Interest is charged on the
penalty from the due date of the return
(including extensions).
Penalties
Late filing. If you don’t file your return
by the due date (including extensions),
the penalty is usually 5% of the amount
due for each month or part of a month
your return is late, unless you have a
reasonable explanation. If you have a
reasonable explanation for filing late, in-
clude it with your return. The penalty
can be as much as 25% of the tax due.
The penalty is 15% per month, up to a
maximum of 75%, if the failure to file is
fraudulent. If your return is more than
60 days late, the minimum penalty will
be $210 or the amount of any tax you
owe, whichever is smaller.
Late payment of tax. If you pay your
taxes late, the penalty is usually 1/2 of
1% of the unpaid amount for each
month or part of a month the tax isn't
paid. The penalty can be as much as
25% of the unpaid amount. It applies to
any unpaid tax on the return. This penal-
ty is in addition to interest charges on
late payments.
Frivolous return. In addition to any
other penalties, the law imposes a penal-
ty of $5,000 for filing a frivolous return.
A frivolous return is one that doesn't
contain information needed to figure the
correct tax or shows a substantially in-
correct tax because you take a frivolous
position or desire to delay or interfere
with the tax laws. This includes altering
or striking out the preprinted language
above the space where you sign. For a
list of positions identified as frivolous,
see Notice 2010-33, 2010-17 I.R.B. 609,
available at IRS.gov/irb/
2010-17_IRB#NOT-2010-33.
Other. Other penalties can be imposed
for, among other things, negligence,
substantial understatement of tax, re-
portable transaction understatements, fil-
ing an erroneous refund claim, and
fraud. Criminal penalties may be im-
posed for willful failure to file, tax eva-
sion, making a false statement, or identi-
ty theft. See Pub. 17 for details on some
of these penalties.
Refund Information
To check the status
of your refund, go
to IRS.gov/Refunds
or use the free IRS2Go app, 24 hours a
day, 7 days a week. Information about
your refund generally will be available
within 24 hours after the IRS receives
your e-filed return, or 4 weeks after you
mail a paper return. But if you filed
Form 8379 with your return, allow 14
weeks (11 weeks if you filed electroni-
cally) before checking your refund sta-
tus.
The IRS can’t issue refunds before
mid-February 2019 for returns that
claim the earned income credit or the
additional child tax credit. This delay
applies to the entire refund, not just the
portion associated with these credits.
To use Where's My Refund,
have a copy of your tax return
handy. You will need to enter
the following information from your re-
turn:
• Your social security number (or in-
dividual taxpayer identification num-
ber),
• Your filing status, and
• The exact whole dollar amount of
your refund.
Where's My Refund will provide an
actual personalized refund date as soon
as the IRS processes your tax return and
approves your refund.
Updates to refund status are
made once a day—usually at
night.
If you don’t have Internet ac-
cess, you can call
1-800-829-1954, 24 hours a
day, 7 days a week, for automated re-
fund information. Our phone and
walk-in assistors can research the status
of your refund only if it's been 21 days
or more since you filed electronically or
more than 6 weeks since you mailed
your paper return.
Don’t send in a copy of your return
unless asked to do so.
To get a refund, you generally must
file your return within 3 years from the
date the return was due (including exten-
sions).
Where's My Refund doesn't track re-
funds that are claimed on an amended
tax return.TIP
Refund information also is available
in Spanish at IRS.gov/Spanish and
1-800-829-1954.
2018 Instructions for Schedule 1
Additional Income and Adjustments To Income
General Instructions
Use Schedule 1 to report income or ad-
justments to income that can’t be en-
tered directly on Form 1040. Additional
income is entered on Schedule 1, lines 1
through 21, and generally includes the
items that were listed in the “Income”
section of the 2017 Form 1040. Adjust-
ments to income are entered on Sched-
ule 1, lines 23 through 36 and generally
include items that were listed in the
“Adjusted Gross Income” section of the
2017 Form 1040.
Add the amounts on Form 1040, lines
1, 2b, 3b, 4b, and 5b, and the amount on
Schedule 1, line 22, and enter on Form
1040, line 6.
If you have adjustments to income,
subtract the amount on Schedule 1,
line 36, from the amount on Form 1040,
line 6, and enter on Form 1040, line 7.
Additional Income
Lines 1 through 9b are shown
as “Reserved.” Entries for
these lines are made directly on
Form 1040.
Line 10
Taxable Refunds, Credits, or
Offsets of State and Local Income
Taxes
None of your refund is taxable
if, in the year you paid the tax,
you either (a) didn't itemize de-
ductions, or (b) elected to deduct state
and local general sales taxes instead of
state and local income taxes.
If you received a refund, credit, or offset
of state or local income taxes in 2018,
you may be required to report this
amount. If you didn't receive a Form
1099-G, check with the government
agency that made the payments to you.
Your 2018 Form 1099-G may have beenTIPTIP
made available to you only in an elec-
tronic format, and you will need to get
instructions from the agency to retrieve
this document. Report any taxable re-
fund you received even if you didn't re-
ceive Form 1099-G.
If you chose to apply part or all of the
refund to your 2018 estimated state or
local income tax, the amount applied is
treated as received in 2018. If the refund
was for a tax you paid in 2017 and you
deducted state and local income taxes on
line 5 of your 2017 Schedule A, use the
State and Local Income Tax Refund
Worksheet in these instructions to see if
any of your refund is taxable.
Exception. See Itemized Deduction Re-
coveries in Pub. 525 instead of using the
State and Local Income Tax Refund
Worksheet in these instructions if any of
the following applies.
1. You received a refund in 2018
that is for a tax year other than 2017.
2. You received a refund other than
an income tax refund, such as a general
sales tax or real property tax refund, in
2018 of an amount deducted or credit
claimed in an earlier year.
3. The amount on your 2017 Form
1040, line 42, was more than the amount
on your 2017 Form 1040, line 41.
4. You had taxable income on your
2017 Form 1040, line 43, but no tax on
your Form 1040, line 44, because of the
0% tax rate on net capital gain and
qualified dividends in certain situations.
5. Your 2017 state and local income
tax refund is more than your 2017 state
and local income tax deduction minus
the amount you could have deducted as
your 2017 state and local general sales
taxes.
6. You made your last payment of
2017 estimated state or local income tax
in 2018.
7. You owed alternative minimum
tax in 2017.
8. You couldn't use the full amount
of credits you were entitled to in 2017
because the total credits were more than
the amount shown on your 2017 Form
1040, line 47.
9. You could be claimed as a de-
pendent by someone else in 2017.
10. You received a refund because of
a jointly filed state or local income tax
return, but you aren't filing a joint 2018
Form 1040 with the same person.
11. You had to use the Itemized De-
ductions Worksheet in the 2017 Instruc-
tions for Schedule A and both of the fol-
lowing apply.
a. You couldn't deduct all of the
amount on the 2017 Itemized Deduc-
tions Worksheet, line 1.
b. The amount on line 8 of that 2017
worksheet would be more than the
amount on line 4 of that worksheet if the
amount on line 4 were reduced by 80%
of the refund you received in 2018.
Line 11
Alimony Received
Enter amounts received as alimony or
separate maintenance. You must let the
person who made the payments know
your social security number. If you
don’t, you may have to pay a penalty.
For more details, see Pub. 504.
Alimony received will no lon-
ger be included in your income
if you entered into a divorce or
separation agreement on or before De-
cember 31, 2018, and the agreement is
changed after December 31, 2018, to ex-
pressly provide that alimony received is
not included in your income. Alimony
received will also not be included in in-
come if a divorce or separation agree-
ment is entered into after December 31,
2018. For more information, see Pub.
504.
Line 12
Business Income or (Loss)
If you operated a business or practiced
your profession as a sole proprietor, re-TIP
2018 Form 1040—Schedule 1, Lines 13 Through 21
port your income and expenses on
Schedule C or C-EZ.
Line 13
Capital Gain or (Loss)
If you sold a capital asset, such as a
stock or bond, you must complete and
attach Form 8949 and Schedule D.
Exception 1. You do not have to file
Form 8949 or Schedule D if you are not
deferring any capital gain by investing
in a qualified opportunity zone fund and
both of the following apply:
1. You have no capital losses, and
your only capital gains are capital gain
distributions from Form(s) 1099-DIV,
box 2a (or substitute statements); and
2. None of the Form(s) 1099-DIV
(or substitute statements) have an
amount in box 2b (unrecaptured section
1250 gain), box 2c (section 1202 gain),
or box 2d (collectibles (28%) gain).
Exception 2. You must file Schedule D
but generally don’t have to file Form
8949 if Exception 1 doesn't apply, you
are not deferring any capital gain by in-
vesting in a qualified opportunity zone
fund, and your only capital gains and
losses are:
• Capital gain distributions;
• A capital loss carryover from
2017;
• A gain from Form 2439 or 6252 or
Part I of Form 4797;
• A gain or loss from Form 4684,
6781, or 8824;
• A gain or loss from a partnership,
S corporation, estate, or trust; or
• Gains and losses from transactions
for which you received a Form 1099-B
(or substitute statement) that shows ba-
sis was reported to the IRS and for
which you don’t need to make any ad-
justments in column (g) of Form 8949 or
enter any codes in column (f) of Form
8949.
If Exception 1 applies, enter your to-
tal capital gain distributions (from
box 2a of Form(s) 1099-DIV) on line 13
and check the box on that line. If you re-
ceived capital gain distributions as a
nominee (that is, they were paid to you
but actually belong to someone else), re-
port on line 13 only the amount that be-
longs to you. Include a statement show-
ing the full amount you received and the
amount you received as a nominee. See
the Schedule B instructions for filing re-
quirements for Forms 1099-DIV and
1096.
If you don’t have to file Sched-
ule D, use the Qualified Divi-
dends and Capital Gain Tax
Worksheet in the line 11a instructions to
figure your tax.
Line 14
Other Gains or (Losses)
If you sold or exchanged assets used in a
trade or business, see the Instructions for
Form 4797.
Lines 15a and b, and 16a and
b, are shown as “Reserved.”
IRAs, pensions, and annuities
are reported directly on Form 1040. See
the instructions for Form 1040, lines 4a
and 4b.
Line 19
Unemployment Compensation
You should receive a Form 1099-G
showing in box 1 the total unemploy-
ment compensation paid to you in 2018.
Report this amount on line 19. However,
if you made contributions to a govern-
mental unemployment compensation
program or to a governmental paid fami-
ly leave program and you aren't itemiz-
ing deductions, reduce the amount you
report on line 19 by those contributions.
If you are itemizing deductions, see the
instructions on Form 1099-G.
If you received an overpayment of
unemployment compensation in 2018
and you repaid any of it in 2018, sub-
tract the amount you repaid from the to-
tal amount you received. Enter the result
on line 19. Also, enter “Repaid” and the
amount you repaid on the dotted line
next to line 19. If, in 2018, you repaid
more than $3,000 of unemployment
compensation that you included in gross
income in an earlier year, see Repay-
ments in Pub. 525 for details on how to
report the payment.TIPTIP
Lines 20a and b are shown as
“Reserved.” Social security
benefits are reported directly
on Form 1040. See the instructions for
Form 1040, lines 5a and 5b.
Line 21
Other Income
Do not report on this line any
income from self-employment
or fees received as a notary
public. Instead, you must use Sched-
ule C, C-EZ, or F, even if you don’t have
any business expenses. Also, don’t re-
port on line 21 any nonemployee com-
pensation shown on Form 1099-MISC
(unless it isn't self-employment income,
such as income from a hobby or a
sporadic activity). Instead, see the in-
structions on Form 1099-MISC to find
out where to report that income.
Taxable income. Use line 21 to report
any taxable income not reported else-
where on your return or other schedules.
List the type and amount of income. If
necessary, include a statement showing
the required information. For more de-
tails, see Miscellaneous Income in Pub.
525.
Examples of income to report on
line 21 include the following.
• Most prizes and awards. But see
Olympic and Paralympic medals and
USOC prize money, later.
• Jury duty pay. Also see the instruc-
tions for line 36.
• Alaska Permanent Fund dividends.
• Reimbursements or other amounts
received for items deducted in an earlier
year, such as medical expenses, real es-
tate taxes, general sales taxes, or home
mortgage interest. See Recoveries in
Pub. 525 for details on how to figure the
amount to report.
• Income from the rental of personal
property if you engaged in the rental for
profit but were not in the business of
renting such property. Also see the in-
structions for line 36.
• Income from an activity not engag-
ed in for profit. See Pub. 535.
• Amounts deemed to be income
from a health savings account (HSA) be-
cause you didn't remain an eligible indi-
vidual during the testing period. See
Form 8889, Part III.TIPCAUTION
!
State and Local Income Tax Refund Worksheet—Schedule 1, Line 10
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.
Before you begin:
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 2017 Schedule A, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your total itemized deductions from your 2017 Schedule A, line 29 . . . . . . . . . . . . . . . . . 2.
Note. If the filing status on your 2017 Form 1040 was married filing separately and your spouse
itemized deductions in 2017, skip lines 3 through 5, enter the amount from line 2 on line 6, and
go to line 7.
3. Enter the amount shown below for the filing status claimed on your
2017 Form 1040.
• Single or married filing separately—$6,350
• Married filing jointly or qualifying widow(er)—$12,700
• Head of household—$9,350 3.
4. Did you fill in line 39a on your 2017 Form 1040?
No. Enter -0-.
4.
Yes. Multiply the number in the box on line 39a of your 2017
Form 1040 by $1,250 ($1,550 if your 2017 filing status
was single or head of household).
5. Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Is the amount on line 5 less than the amount on line 2?
No.STOP
None of your refund is taxable.
Yes. Subtract line 5 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Schedule 1, line 10 . . . . . . . . . . 7.
• Gambling winnings, including lot-
teries, raffles, a lump-sum payment from
the sale of a right to receive future lot-
tery payments, etc. For details on gam-
bling losses, see the instructions for
Schedule A, line 16.
Attach Form(s) W-2G to Form
1040 if any federal income tax
was withheld.
• Reemployment trade adjustment
assistance (RTAA) payments. These
payments should be shown in box 5 of
Form 1099-G.
• Loss on certain corrective distribu-
tions of excess deferrals. See Retirement
Plan Contributions in Pub. 525.
• Dividends on insurance policies if
they exceed the total of all net premiums
you paid for the contract.
• Recapture of a charitable contribu-
tion deduction relating to the contribu-
tion of a fractional interest in tangible
personal property. See Fractional Inter-
est in Tangible Personal Property in
Pub. 526. Interest and an additional 10%
tax apply to the amount of the recapture.
See the instructions for Schedule 4,
line 62.
• Recapture of a charitable contribu-
tion deduction if the charitable organiza-
tion disposes of the donated property
within 3 years of the contribution. See
Recapture if no exempt use in Pub. 526.
• Canceled debts. These amounts
may be shown in box 2 of Form 1099-C.
However, part or all of your income
from the cancellation of debt may be
nontaxable. See Pub. 4681 or go to
IRS.gov and enter “canceled debt” or
“foreclosure” in the search box.
• Taxable part of disaster relief pay-
ments. See Pub. 525 to figure the taxa-
ble part, if any. If any of your disaster
relief payment is taxable, attach a state-
ment showing the total payment re-
ceived and how you figured the taxable
part.
• Taxable distributions from a Cov-
erdell education savings account (ESA)
or a qualified tuition program (QTP).
Distributions from these accounts may
be taxable if (a) in the case of distribu-
tions from a QTP, they are more than
the qualified higher education expenses
of the designated beneficiary in 2018 or,
in the case of distributions from an ESA,
they are more than the qualified educa-
tion expenses of the designated benefi-
ciary in 2018, and (b) they were not in-TIP
cluded in a qualified rollover. Nontaxa-
ble distributions from these accounts
don’t have to be reported on Form 1040.
This includes rollovers and qualified
higher education expenses refunded to a
student from a QTP that were recontrib-
uted to a QTP with the same designated
beneficiary within 60 days after the date
of refund. See Pub. 970.
You may have to pay an addi-
tional tax if you received a tax-
able distribution from a Cover-
dell ESA or a QTP. See the Instructions
for Form 5329.
• Taxable distributions from a health
savings account (HSA) or an Archer
MSA. Distributions from these accounts
may be taxable if (a) they are more than
the unreimbursed qualified medical ex-
penses of the account beneficiary or ac-
count holder in 2018, and (b) they were
not included in a qualified rollover. See
Pub. 969.
You may have to pay an addi-
tional tax if you received a tax-
able distribution from an HSA
or an Archer MSA. See the Instructions
for Form 8889 for HSAs or the Instruc-
tions for Form 8853 for Archer MSAs.
• Taxable distributions from an
ABLE account. Distributions from this
type of account may be taxable if (a)
they are more than the designated bene-
ficiary's qualified disability expenses,
and (b) they were not included in a
qualified rollover. Enter “ABLE” and
the taxable amount on the dotted line
next to line 21. See Pub. 907 for more
information.
You may have to pay an addi-
tional tax if you received a tax-
able distribution from an ABLE
account. See the Instructions for Form
5329.
• Section 461(l) excess business loss
adjustments. Enter “ELA” and the taxa-
ble amount on the dotted line next to
line 21. See Form 461 and its instruc-
tions for more information.
• Net section 965 inclusion. If you
have a net section 965 inclusion (the
section 965(a) inclusion less the corre-
sponding section 965(c) deduction) for
2018, enter “SEC 965” and the net in-
clusion amount on the dotted line next to
line 21. You must also complete and at-
tach Form 965 and Form 965-A to your
return.CAUTION
!CAUTION
!CAUTION
!
• If, as a result of an election under
section 965(n), the amount of the net op-
erating loss for the taxable year is deter-
mined without regard to relevant section
965-related amounts (the “reduction
amount”), the reduction amount is inclu-
ded in other income on line 21. If, as a
result of an election under section
965(n), the taxable income to be reduced
by net operating loss carryovers or car-
rybacks is reduced, the net operating
loss deduction on line 21 is reduced by
the reduction amount.
• Section 951A requires U.S. share-
holders of controlled foreign corpora-
tions to report their of GILTI in taxable
income. Include the amount figured on
Form 8992, Part II, line 3, and attach a
copy of Form 8992 to your return. If you
have a Form 5471 reporting require-
ment, attach a copy of Form 5471 to
your return.
Nontaxable income. Don’t report any
nontaxable income on line 21. Examples
of nontaxable income include the fol-
lowing.
• Child support.
• Payments you received to help you
pay your mortgage loan under the HFA
Hardest Hit Fund.
• Any Pay-for-Performance Success
Payments that reduce the principal bal-
ance of your home mortgage under the
Home Affordable Modification Pro-
gram.
• Life insurance proceeds received
because of someone's death (other than
from certain employer-owned life insur-
ance contracts).
• Gifts and bequests. However, if
you received a gift or bequest from a
foreign person of more than $16,076,
you may have to report information
about it on Form 3520, Part IV. See the
Instructions for Form 3520.
Net operating loss (NOL) deduction.
Include on line 21 any NOL deduction
from an earlier year. Subtract it from
any income on line 21 and enter the re-
sult. If the result is less than zero, enter
it in parentheses. On the dotted line next
to line 21, enter “NOL” and show the
amount of the deduction in parentheses.
See Pub. 536 for details.
Medicaid waiver payments to care
provider. Certain Medicaid waiver
payments you received for caring for
2018 Form 1040—Schedule 1, Lines 21 Through 29
someone living in your home with you
may be nontaxable. If these payments
were reported to you in box 1 of Form(s)
W-2, include the amount on Form 1040,
line 1. Also, include on line 1 any Med-
icaid waiver payments you received that
you choose to include in earned income
for purposes of claiming a credit or oth-
er tax benefit, even if you did not re-
ceive a Form W-2 reporting these pay-
ments. On line 21, subtract the
nontaxable amount of the payments
from any income on line 21 and enter
the result. If the result is less than zero,
enter it in parentheses. Enter “Notice
2014-7” and the nontaxable amount on
the dotted line next to line 21. For more
information about these payments, see
Pub. 525.
Olympic and Paralympic medals and
USOC prize money. The value of
Olympic and Paralympic medals and the
amount of United States Olympic Com-
mittee prize money you receive on ac-
count of your participation in the Olym-
pic or Paralympic Games may be
nontaxable. These amounts should be re-
ported to you in box 3 of Form
1099-MISC. To see if these amounts are
nontaxable, first figure your adjusted
gross income including the amount of
your medals and prize money. If your
adjusted gross income is not more than
$1,000,000 ($500,000 if married filing
separately), these amounts are nontaxa-
ble and you should include the amount
in box 3 of Form 1099-MISC on line 21,
then subtract it by including it on line 36
along with any other write-in adjust-
ments. On the dotted line next to line 36,
enter the nontaxable amount and identi-
fy as “USOC.”
Adjustments to
Income
Line 23
Educator Expenses
If you were an eligible educator in 2018,
you can deduct on line 23 up to $250 of
qualified expenses you paid in 2018. If
you and your spouse are filing jointly
and both of you were eligible educators,
the maximum deduction is $500. How-
ever, neither spouse can deduct more
than $250 of his or her qualified expen-
ses on line 23. An eligible educator is a
kindergarten through grade 12 teacher,
instructor, counselor, principal, or aide
who worked in a school for at least 900
hours during a school year.
Qualified expenses include ordinary
and necessary expenses paid:
• For professional development
courses you have taken related to the
curriculum you teach or to the students
you teach, or
• In connection with books, sup-
plies, equipment (including computer
equipment, software, and services), and
other materials used in the classroom.
An ordinary expense is one that is
common and accepted in your educa-
tional field. A necessary expense is one
that is helpful and appropriate for your
profession as an educator. An expense
doesn’t have to be required to be consid-
ered necessary.
Qualified expenses don’t include ex-
penses for home schooling or for non-
athletic supplies for courses in health or
physical education.
You must reduce your qualified ex-
penses by the following amounts.
• Excludable U.S. series EE and I
savings bond interest from Form 8815.
• Nontaxable qualified tuition pro-
gram earnings or distributions.
• Any nontaxable distribution of
Coverdell education savings account
earnings.
• Any reimbursements you received
for these expenses that weren’t reported
to you in box 1 of your Form W-2.
For more details, use Tax Topic 458
or see Pub. 529.
Line 24
Certain Business Expenses of
Reservists, Performing Artists,
and Fee-Basis Government
Officials
Include the following deductions on
line 24.
• Certain business expenses of Na-
tional Guard and reserve members who
traveled more than 100 miles from home
to perform services as a National Guard
or reserve member.
• Performing-arts-related expenses
as a qualified performing artist.
• Business expenses of fee-basis
state or local government officials.
For more details, see Form 2106.
Line 25
Health Savings Account (HSA)
Deduction
You may be able to take this deduction
if contributions (other than employer
contributions, rollovers, and qualified
HSA funding distributions from an IRA)
were made to your HSA for 2018. See
Form 8889.
Line 26
Moving Expenses
You can deduct moving expenses if you
are a member of the Armed Forces on
active duty and due to a military order
you move because of a permanent
change of station. Use Tax Topic 455 or
see Form 3903.
Line 27
Deductible Part of
Self-Employment Tax
If you were self-employed and owe
self-employment tax, fill in Schedule SE
to figure the amount of your deduction.
If you completed Section A of Sched-
ule SE, the deductible part of your
self-employment tax is on line 6. If you
completed Section B of Schedule SE, it
is on line 13.
Line 28
Self-Employed SEP, SIMPLE, and
Qualified Plans
If you were self-employed or a partner,
you may be able to take this deduction.
See Pub. 560 or, if you were a minister,
Pub. 517.
Line 29
Self-Employed Health Insurance
Deduction
You may be able to deduct the amount
you paid for health insurance for your-
self, your spouse, and your dependents.
The insurance also can cover your child
who was under age 27 at the end of
2018, even if the child wasn't your de-
pendent. A child includes your son,
daughter, stepchild, adopted child, or
2018 Form 1040—Schedule 1, Line 29
foster child (defined in Who Qualifies as
Your Dependent in the Instructions for
Form 1040).
One of the following statements must
be true.
• You were self-employed and had a
net profit for the year reported on
Schedule C, C-EZ, or F.
• You were a partner with net earn-
ings from self-employment.
• You used one of the optional
methods to figure your net earnings
from self-employment on Schedule SE.
• You received wages in 2018 from
an S corporation in which you were a
more-than-2% shareholder. Health in-
surance premiums paid or reimbursed by
the S corporation are shown as wages on
Form W-2.
The insurance plan must be establish-
ed under your business. Your personal
services must have been a material in-
come-producing factor in the business.
If you are filing Schedule C, C-EZ, or F,
the policy can be either in your name or
in the name of the business.
If you are a partner, the policy can be
either in your name or in the name of the
partnership. You can either pay the pre-
miums yourself or your partnership can
pay them and report them as guaranteed
payments. If the policy is in your name
and you pay the premiums yourself, the
partnership must reimburse you and re-
port the premiums as guaranteed pay-
ments.
If you are a more-than-2% sharehold-
er in an S corporation, the policy can be
either in your name or in the name of the
S corporation. You can either pay the
premiums yourself or the S corporation
can pay them and report them as wages.
If the policy is in your name and you
pay the premiums yourself, the S corpo-
ration must reimburse you. You can de-
duct the premiums only if the S corpora-
tion reports the premiums paid or reim-
bursed as wages in box 1 of your Form
W-2 in 2018 and you also report the pre-
mium payments or reimbursements as
wages on Form 1040, line 1.
But if you also were eligible to par-
ticipate in any subsidized health plan
maintained by your or your spouse's em-
ployer for any month or part of a month
in 2018, amounts paid for health insur-
ance coverage for that month can't be
used to figure the deduction. Also, if
you were eligible for any month or part
of a month to participate in any subsi-
dized health plan maintained by the em-
ployer of either your dependent or your
child who was under age 27 at the end
of 2018, don’t use amounts paid for cov-
erage for that month to figure the deduc-
tion.
A qualified small employer
health reimbursement arrange-
ment (QSEHRA) is considered
to be a subsidized health plan main-
tained by an employer.
Example. If you were eligible to par-
ticipate in a subsidized health plan main-
tained by your spouse's employer from
September 30 through December 31,
you can't use amounts paid for health in-
surance coverage for September through
December to figure your deduction.
Medicare premiums you voluntarily
pay to obtain insurance in your name
that is similar to qualifying private
health insurance can be used to figure
the deduction. Amounts paid for health
insurance coverage from retirement plan
distributions that were nontaxable be-CAUTION
!
Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 29
If, during 2018, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA
(ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation
pension payee, see the Instructions for Form 8885 to figure the amount to enter on line 1 of this work-
sheet.
Be sure you have read the Exceptions in the instructions for this line to see if you can use this work-
sheet instead of Pub. 535 to figure your deduction.
Before you begin:
1. Enter the total amount paid in 2018 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2018 for you, your
spouse, and your dependents. Your insurance also can cover your child who was under age 27 at
the end of 2018, 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 27 and 28. 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 29. 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, Section B, 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.
2018 Form 1040—Schedule 1, Lines 29 Through 32
cause you are a retired public safety of-
ficer can't be used to figure the deduc-
tion.
For more details, see Pub. 535.
If you qualify to take the deduction,
use the Self-Employed Health Insurance
Deduction Worksheet to figure the
amount you can deduct.
Exceptions. Use Pub. 535 instead of
the Self-Employed Health Insurance De-
duction Worksheet in these instructions
to figure your deduction if any of the
following applies.
• You had more than one source of
income subject to self-employment tax.
• You file Form 2555 or 2555-EZ.
• You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Use Pub. 974 instead of the work-
sheet in these instructions if the insur-
ance plan was considered to be estab-
lished under your business and was ob-
tained through the Marketplace, and ad-
vance payments of the premium tax
credit were made or you are claiming
the premium tax credit.
Line 30
Penalty on Early Withdrawal of
Savings
The Form 1099-INT or Form 1099-OID
you received will show the amount of
any penalty you were charged.
Lines 31a and 31b
Alimony Paid
If you made payments to or for your
spouse or former spouse under a divorce
or separation instrument, you may be
able to take this deduction. Use Tax
Topic 452 or see Pub. 504.
Alimony paid will no longer be
deductible if you entered into a
divorce or separation agree-
ment on or before December 31, 2018,
and the agreement is changed after De-
cember 31, 2018, to expressly provide
that alimony received is not included in
your former spouse's income. Alimony
paid will also not be deductible if a di-
vorce or separation agreement is en-
tered into after December 31, 2018. For
more information, see Pub. 504.TIP
Line 32
IRA Deduction
If you made any nondeductible
contributions to a traditional
individual retirement arrange-
ment (IRA) for 2018, you must report
them on Form 8606.
If you made contributions to a tradition-
al IRA for 2018, you may be able to take
an IRA deduction. But you, or your
spouse if filing a joint return, must have
had earned income to do so. For IRA
purposes, earned income includes alimo-
ny and separate maintenance payments
reported on Schedule 1, line 11. If you
were a member of the U.S. Armed
Forces, earned income includes any non-
taxable combat pay you received. If you
were self-employed, earned income is
generally your net earnings from
self-employment if your personal serv-
ices were a material income-producing
factor. For more details, see Pub. 590-A.
A statement should be sent to you by
May 31, 2019, that shows all contribu-
tions to your traditional IRA for 2018.
Use the IRA Deduction Worksheet to
figure the amount, if any, of your IRA
deduction. But read the following
11-item list before you fill in the work-
sheet.
1. If you were age 701/2 or older at
the end of 2018, you can't deduct any
contributions made to your traditional
IRA for 2018 or treat them as nondeduc-
tible contributions.
2. You can't deduct contributions to
a Roth IRA. But you may be able to take
the retirement savings contributions
credit (saver's credit). See the instruc-
tions for Schedule 3, line 51.
3. If you are filing a joint return and
you or your spouse made contributions
to both a traditional IRA and a Roth IRA
for 2018, don’t use the IRA Deduction
Worksheet in these instructions. Instead,
see Pub. 590-A to figure the amount, if
any, of your IRA deduction.
4. You can’t deduct elective defer-
rals to a 401(k) plan, 403(b) plan, sec-
tion 457 plan, SIMPLE plan, or the fed-
eral Thrift Savings Plan. These amounts
aren't included as income in box 1 of
your Form W-2. But you may be able to
take the retirement savings contributionsTIP
credit. See the instructions for Schedule
3, line 51.
5. If you made contributions to your
IRA in 2018 that you deducted for 2017,
don’t include them in the worksheet.
6. If you received income from a
nonqualified deferred compensation
plan or nongovernmental section 457
plan that is included in box 1 of your
Form W-2, or in box 7 of Form
1099-MISC, don’t include that income
on line 8 of the worksheet. The income
should be shown in (a) box 11 of your
Form W-2, (b) box 12 of your Form
W-2 with code Z, or (c) box 15b of
Form 1099-MISC. If it isn't, contact
your employer or the payer for the
amount of the income.
7. You must file a joint return to de-
duct contributions to your spouse's IRA.
Enter the total IRA deduction for you
and your spouse on line 32.
8. Don’t include rollover contribu-
tions in figuring your deduction. Instead,
see the instructions for Form 1040, lines
4a and 4b.
9. Don't include trustees' fees that
were billed separately and paid by you
for your IRA.
10. Don’t include any repayments of
qualified reservist distributions. You
can't deduct them. For information on
how to report these repayments, see
Qualified reservist repayments in Pub.
590-A.
11. If the total of your IRA deduction
on line 32 plus any nondeductible con-
tribution to your traditional IRAs shown
on Form 8606 is less than your total tra-
ditional IRA contributions for 2018, see
Pub. 590-A for special rules.
By April 1 of the year after the
year in which you turn age
701/2, you must start taking
minimum required distributions from
your traditional IRA. If you don’t, you
may have to pay a 50% additional tax
on the amount that should have been
distributed. For details, including how
to figure the minimum required distribu-
tion, see Pub. 590-B.
Were You Covered by a Retirement
Plan? If you were covered by a retire-
ment plan (qualified pension, prof-
it-sharing (including 401(k)), annuity,
SEP, SIMPLE, etc.) at work or throughTIP
self-employment, your IRA deduction
may be reduced or eliminated. But you
can still make contributions to an IRA
even if you can't deduct them. In any
case, the income earned on your IRA
contributions isn't taxed until it is paid to
you.
The “Retirement plan” box in box 13
of your Form W-2 should be checked if
you were covered by a plan at work
even if you weren’t vested in the plan.
You also are covered by a plan if you
were self-employed and had a SEP,
SIMPLE, or qualified retirement plan.
If you were covered by a retirement
plan and you file Form 2555, 2555-EZ,
or 8815, or you exclude employer-provi-
ded adoption benefits, see Pub. 590-A to
figure the amount, if any, of your IRA
deduction.
Married persons filing separately. If
you weren’t covered by a retirement
plan but your spouse was, you are con-
sidered covered by a plan unless you
lived apart from your spouse for all of
2018.
You may be able to take the re-
tirement savings contributions
credit. See the Schedule 3,
line 51 instructions.TIP
2018 Form 1040—Schedule 1, Line 32
IRA Deduction Worksheet—Schedule 1, Line 32
If you were age 701/2 or older at the end of 2018, you can't deduct any contributions made to your traditional IRA or treat
them as nondeductible contributions. Don’t complete this worksheet for anyone age 701/2 or older at the end of 2018. If
you are married filing jointly and only one spouse was under age 701/2 at the end of 2018, complete this worksheet only
for that spouse.
Be sure you have read the 11-item list in the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 36 (see the instructions for
Schedule 1, line 36).
If you are married filing separately and you lived apart from your spouse for all of 2018, enter “D” on the dotted
line next to Schedule 1, line 32. If you don’t, you may get a math error notice from the IRS.
Before you begin:
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.
• $5,500, if under age 50 at the end of 2018.
• $6,500, if age 50 or older but under age 701/2 at the end of 2018.
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 2018, enter $73,000.
• Qualifying widow(er), enter $121,000. 2a. 2b.
• Married filing jointly, enter $121,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $199,000 for the person who wasn't
covered by a plan.
• Married filing separately and you lived with your spouse at any time in
2018, enter $10,000.
3. Enter the amount from Form 1040, line 6 . . . . . . . . 3.
4. Enter the total of the amounts from Schedule 1, lines
23 through 31a, plus any write-in adjustments you
entered on the dotted line next to Schedule 1, line 36
other than any amounts identified as
“DPAD” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a. 5b.
6. Is the amount on line 5 less than the amount on line 2?
No.STOP None of your IRA contributions are deductible. For details on
nondeductible IRA contributions, see Form 8606.
Yes. Subtract line 5 from line 2 in each column. Follow the instruction
below that applies to you.
• If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable
amount below on line 7 for that column and go to line 8.
i. $5,500, if under age 50 at the end of 2018.
ii. $6,500, if age 50 or older but under age 701/2 at the
end of 2018.
If the result is less than $10,000, go to line 7. 6a. 6b.
• If married filing jointly or qualifying widow(er), 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. $5,500, if under age 50 at the end of 2018.
ii. $6,500 if age 50 or older but under age 701/2 at the
end of 2018.
Otherwise, go to line 7.CAUTION
!
Line 33
Student Loan Interest Deduction
You can take this deduction only if all of
the following apply.
• You paid interest in 2018 on a
qualified student loan (defined later).
• Your filing status is any status ex-
cept married filing separately.
• Your modified adjusted gross in-
come (AGI) is less than: $80,000 if sin-
gle, head of household, or qualifying
widow(er); $165,000 if married filing
jointly. Use lines 2 through 4 of the
worksheet in these instructions to figure
your modified AGI.
• You, or your spouse if filing joint-
ly, aren't claimed as a dependent on
someone else's (such as your parent's)
2018 tax return.
Use the worksheet in these instruc-
tions to figure your student loan interest
deduction.
Exception. Use Pub. 970 instead of the
worksheet in these instructions to figure
your student loan interest deduction if
you file Form 2555, 2555-EZ, or 4563,
or you exclude income from sources
within Puerto Rico.
Qualified student loan. A qualified
student loan is any loan you took out to
pay the qualified higher education ex-
penses for any of the following individu-
als who was an eligible student.
1. Yourself or your spouse.
2. Any person who was your de-
pendent when the loan was taken out.
3. Any person you could have
claimed as a dependent for the year the
loan was taken out except that:
a. The person filed a joint return;
b. The person had gross income that
was equal to or more than the exemption
amount for that year or $4,150 for 2018;
or
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 55%
(0.55) (or by 65% (0.65) in the column for the IRA of a person who is age
50 or older at the end of 2018).
• Married filing jointly or qualifying widow(er), multiply by 27.5% (0.275)
(or by 32.5% (0.325) in the column for the IRA of a person who is age 50 or
older at the end of 2018). 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 55% (0.55) (or by 65% (0.65) if age 50 or
older at the end of 2018).
7a. 7b.
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 32. 8.
• Alimony and separate maintenance payments
reported on Schedule 1, line 11.
• Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q.
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 27 and 28. If zero or
less, enter -0-. For more details, see Pub.
590-A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . 10.CAUTION
!
If married filing jointly and line 10 is less than $11,000 ($12,000 if
one spouse is age 50 or older at the end of 2018; $13,000 if both
spouses are age 50 or older at the end of 2018), 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 2018 return not counting extensions (April 15, 2019 for most people),
for 2018 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 32. Or, if
you want, you can deduct a smaller amount and treat the rest as a
nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . 12a. 12b.
2018 Form 1040—Schedule 1, Lines 33 Through 36
c. You, or your spouse if filing
jointly, could be claimed as a dependent
on someone else's return.
However, a loan isn't a qualified stu-
dent loan if (a) any of the proceeds were
used for other purposes, or (b) the loan
was from either a related person or a
person who borrowed the proceeds un-
der a qualified employer plan or a con-
tract purchased under such a plan. For
details, see Pub. 970.
Qualified higher education expenses.
Qualified higher education expenses
generally include tuition, fees, room and
board, and related expenses such as
books and supplies. The expenses must
be for education in a degree, certificate,
or similar program at an eligible educa-
tional institution. An eligible education-
al institution includes most colleges,
universities, and certain vocational
schools. For details, see Pub. 970.
Line 34
Tuition and Fees
If you paid qualified tuition and fees for
yourself, your spouse, or your depend-
ent(s), you may be able to take this de-
duction. See Form 8917. If you were eli-
gible for this deduction in 2018, you
must file an amended return to claim it.
See IRS.gov/Form1040X.
You may be able to take a cred-
it for your educational expen-
ses instead of a deduction. See
the instructions for Form 1040, line 17c,
and Schedule 3, line 50 for details.
Line 35
Reserved
The domestic production activi-
ties deduction was repealed.
Line 35 is now shown as “Re-
served.” If you have a domestic produc-
tion activities deduction from a fis-
cal-year pass-through entity, enter the
amount of the deduction on the dotted
line next to line 36. See the instructions
for line 36 for more information.TIPCAUTION
!
If you are a patron of a speci-
fied agricultural cooperative,
see the Instructions for Form
1120-C for special rules related to the
domestic production activities deduc-
tion.
Line 36
Include in the total on line 36 any of the
following write-in adjustments. To find
out if you can take the deduction, see the
form or publication indicated. On the
dotted line next to line 36, enter the
amount of your deduction and identify it
as indicated.
• Archer MSA deduction (see Form
8853). Identify as “MSA.”
• Jury duty pay if you gave the pay
to your employer because your employ-
er paid your salary while you served on
the jury. Identify as “Jury Pay.”
• Deductible expenses related to in-
come reported on line 21 from the rental
of personal property engaged in for prof-
it. Identify as “PPR.”
• Nontaxable amount of the value of
Olympic and Paralympic medals andTIP
Student Loan Interest Deduction Worksheet—Schedule 1, Line 33
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 36 (see the instructions for
Schedule 1, line 36).
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.
Before you begin:
1. Enter the total interest you paid in 2018 on qualified student loans (see the instructions for line 33). Don’t enter more
than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Form 1040, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the total of the amounts from Schedule 1, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to Schedule 1, line 36 other than any amounts
identified as “DPAD” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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
widow(er)—$65,000
• Married filing jointly—$135,000
. . . . . . . . . . . . . 5.
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 33.
Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.) . . . . . . 9.
2018 Form 1040—Schedule 1, Line 36
USOC prize money reported on line 21.
Identify as “USOC.”
• Reforestation amortization and ex-
penses (see Pub. 535). Identify as
“RFST.”
• Repayment of supplemental unem-
ployment benefits under the Trade Act
of 1974 (see Pub. 525). Identify as
“Sub-Pay TRA.”
• Contributions to section 501(c)(18)
(D) pension plans (see Pub. 525). Identi-
fy as “501(c)(18)(D).”
• Contributions by certain chaplains
to section 403(b) plans (see Pub. 517).
Identify as “403(b).”
• Attorney fees and court costs for
actions involving certain unlawful dis-
crimination claims, but only to the ex-
tent of gross income from such actions
(see Pub. 525). Identify as “UDC.”
• Attorney fees and court costs you
paid in connection with an award from
the IRS for information you provided
that helped the IRS detect tax law viola-
tions, up to the amount of the award in-
cludible in your gross income. Identify
as “WBF.”
• Fiscal-year pass-through entities
that have a domestic production activi-
ties deduction generated in a tax year
beginning before December 31, 2017
(see Form 8903). Identify as “DPAD”.
Don’t include any domestic
production activities deduc-
tions passed through from a co-
operative under section 199A(g). In-
stead see the instructions for Line 10
and Pub. 535.CAUTION
!
2018 Form 1040—Schedule 2, Lines 45 and 46
2018 Instructions for Schedule 2
Tax
General Instructions
Use Schedule 2 if you have additional
taxes that can’t be entered directly on
Form 1040. These include alternative
minimum tax and excess advance premi-
um tax credit repayment.
Include the amount on Schedule 2,
line 47, in the total on Form 1040,
line 11b, and check the box to indicate
you’re attaching Schedule 2 to your re-
turn.
Specific Instructions
Lines 38 through 44 are shown
as “Reserved.” Entries for
these lines are reported directly
on Form 1040.
Line 45
Alternative Minimum Tax (AMT)
Alternative minimum tax (AMT) ex-
emption amount increased. The AMT
exemption amount is increased to
$70,300 ($109,400 if married filing
jointly or qualifying widow(er); $54,700
if married filing separately). The income
levels at which the AMT exemption be-
gins to phase out has increased to
$500,000 ($1,000,000 if married filing
jointly or qualifying widow(er)).
If you aren't sure whether you owe the
AMT, complete the Worksheet To See if
You Should Fill in Form 6251.
Exception. Fill in Form 6251 instead of
using the worksheet if you claimed or
received any of the following items.
• Accelerated depreciation.TIP
• Tax-exempt interest from private
activity bonds.
• Intangible drilling, circulation, re-
search, experimental, or mining costs.
• Amortization of pollution-control
facilities or depletion.
• Income or (loss) from tax-shelter
farm activities, passive activities, part-
nerships, S corporations, or activities for
which you aren't at risk.
• Income from long-term contracts
not figured using the percent-
age-of-completion method.
• Investment interest expense repor-
ted on Form 4952.
• Net operating loss deduction.
• Alternative minimum tax adjust-
ments from an estate, trust, electing
large partnership, or cooperative.
• Section 1202 exclusion.
• Stock by exercising an incentive
stock option and you didn't dispose of
the stock in the same year.
• Any general business credit claim-
ed on Form 3800 if either line 6 (in Part
I) or line 25 of Form 3800 is more than
zero.
• Qualified electric vehicle credit.
• Alternative fuel vehicle refueling
property tax.
• Credit for prior year minimum tax.
• Foreign tax credit.
• Net qualified disaster loss and you
are reporting your standard deduction on
Schedule A, line 16. See the instructions
for Form 4684 for more information.
Form 6251 should be filled in
for certain children who are
under age 24 at the end of
2018. See the Instructions for Form
6251 for more information.
For help with the alternative mini-
mum tax, go to IRS.gov/AMT.CAUTION
!
Line 46
Excess Advance Premium Tax
Credit Repayment
The premium tax credit helps pay premi-
ums for health insurance purchased from
the Marketplace. Eligible individuals
may have advance payments of the pre-
mium tax credit paid on their behalf di-
rectly to the insurance company. If you,
your spouse with whom you are filing a
joint return, or your dependent was en-
rolled in coverage purchased from the
Marketplace and advance payments of
the premium tax credit were made for
the coverage, complete Form 8962 to
reconcile (compare) the advance pay-
ments with your premium tax credit.
You (or whoever enrolled you) should
have received Form 1095-A from the
Marketplace with information about
your coverage and any advance credit
payments. If the advance credit pay-
ments were more than the premium tax
credit you can claim, the amount you
must repay will be shown on Form
8962, line 29. Enter that amount, if any,
on line 46.
You may have to repay excess ad-
vance payments of the premium tax
credit even if someone else enrolled
you, your spouse, or your dependent in
Marketplace coverage. In that case, an-
other individual may have received the
Form 1095-A for the coverage. You also
may have to repay excess advance pay-
ments of the premium tax credit if you
enrolled an individual in coverage
through the Marketplace, you don’t
claim the individual as a dependent on
your return, and no one else claims that
individual as a dependent. For more in-
formation, see the Instructions for Form
8962.
2018 Form 1040—Schedule 2, Line 45
Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 45
Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of
using this worksheet.
Before you begin:
1. Are you filing Schedule A?
No. Skip lines 1 and 2; subtract Form 1040, line 9 from Form 1040, line 7, enter the result on line 3 and
go to line 4.
Yes. Enter the amount from Form 1040, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the total of the amount from Schedule A, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter any tax refund from Schedule 1, lines 10 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount shown below for your filing status.
• Single or head of household—$70,300
• Married filing jointly or qualifying widow(er)—$109,400
• Married filing separately—$54,700
. . . . . . . . . . .
6.
7. Is the amount on line 5 more than the amount on line 6?
No.STOP
Don’t complete the rest of this worksheet. You don’t owe alternative
minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 45
blank.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the amount shown below for your filing status.
• Single or head of household—$500,000
• Married filing jointly or qualifying widow(er)—$1,000,000
• Married filing separately—$500,000
. . . . . . . . . . .
8.
9. Is the amount on line 5 more than the amount on line 8?
No. Enter -0-. Skip line 10. Enter on line 11 the amount from line 7, and go to line 12.
Yes. Subtract line 8 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Multiply line 9 by 25% (0.25) and enter the smaller of the result or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Add lines 7 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Is the amount on line 11 more than $191,100 ($95,550 if married filing separately)?
Yes.STOP Fill in Form 6251 to see if you owe the alternative minimum tax.
No. Multiply line 11 by 26% (0.26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Add the amount in the entry space on Form 1040, line 11a (minus any tax from Form 4972), and Schedule 2, line 46.
(If you used Schedule J to figure your tax on the entry space on Form 1040, line 11a, refigure that tax without using
Schedule J before including it in this calculation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
Next. Is the amount on line 12 more than the amount on line 13?
Yes. Fill in Form 6251 to see if you owe the alternative minimum tax.
No. You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 45, blank.
2018 Form 1040—Schedule 3, Lines 48 Through 51
2018 Instructions for Schedule 3
Nonrefundable Credits
General Instructions
Use Schedule 3 if you have nonrefunda-
ble credits other than the child tax credit
or the credit for other dependents. These
generally include items that were in the
“Tax and Credits” section of the 2017
Form 1040.
Include the amount on Schedule 3,
line 55, in the amount entered on Form
1040, line 12, and check the box to indi-
cate Schedule 3 is attached to your re-
turn.
Specific Instructions
Line 48
Foreign Tax Credit
If you paid income tax to a foreign
country or U.S. possession, you may be
able to take this credit. Generally, you
must complete and attach Form 1116 to
do so.
Exception. You don’t have to complete
Form 1116 to take this credit if all of the
following apply.
1. All of your foreign source gross
income was from interest and dividends
and all of that income and the foreign
tax paid on it were reported to you on
Form 1099-INT, Form 1099-DIV, or
Schedule K-1 (or substitute statement).
2. The total of your foreign taxes
wasn't more than $300 (not more than
$600 if married filing jointly).
3. You held the stock or bonds on
which the dividends or interest were
paid for at least 16 days and weren’t ob-
ligated to pay these amounts to someone
else.
4. You aren’t filing Form 4563 or
excluding income from sources within
Puerto Rico.
5. All of your foreign taxes were:
a. Legally owed and not eligible for
a refund or reduced tax rate under a tax
treaty, and
b. Paid to countries that are recog-
nized by the United States and don’t
support terrorism.
For more details on these require-
ments, see the Instructions for Form
1116.
Do you meet all five requirements
just listed?
Yes. Enter on line 48 the smaller of
(a) your total foreign taxes, or (b) the to-
tal of the amounts on Form 1040,
line 11a and Schedule 2, line 46.
No. See Form 1116 to find out if
you can take the credit and, if you can, if
you have to file Form 1116.
Line 49
Credit for Child and Dependent
Care Expenses
You may be able to take this credit if
you paid someone to care for:
• Your qualifying child under age 13
whom you claim as your dependent,
• Your disabled spouse or any other
disabled person who couldn't care for
himself or herself, or
• Your child whom you couldn't
claim as a dependent because of the
rules for Children of divorced or separa-
ted parents under Who Qualifies as Your
Dependent, earlier.
For details, use Tax Topic 602 or see
Form 2441.
Line 50
Education Credits
If you (or your dependent) paid qualified
expenses in 2018 for yourself, your
spouse, or your dependent to enroll in or
attend an eligible educational institution,
you may be able to take an education
credit. See Form 8863 for details. How-
ever, you can't take an education credit
if any of the following applies.
• You, or your spouse if filing joint-
ly, are claimed as a dependent on some-
one else's (such as your parent's) 2018
tax return.
• Your filing status is married filing
separately.
• The amount on Form 1040, line 7,
is $90,000 or more ($180,000 or more if
married filing jointly).
• You are taking a deduction for tui-
tion and fees on 2018 Schedule 1 (rev.
January 2020), line 34, for the same stu-
dent.
• You, or your spouse, were a non-
resident alien for any part of 2018 unless
your filing status is married filing joint-
ly.
You may be able to increase an edu-
cation credit if the student chooses to in-
clude all or part of a Pell grant or certain
other scholarships or fellowships in in-
come.
For more information, see Pub. 970,
the instructions for Form 1040, line 17c,
and IRS.gov/EdCredit.
Line 51
Retirement Savings Contributions
Credit (Saver's Credit)
You may be able to take this credit if
you, or your spouse if filing jointly,
made (a) contributions, other than roll-
over contributions, to a traditional or
Roth IRA; (b) elective deferrals to a
401(k) or 403(b) plan (including desig-
nated Roth contributions) or to a govern-
mental 457, SEP, or SIMPLE plan; (c)
voluntary employee contributions to a
qualified retirement plan (including the
federal Thrift Savings Plan); (d) contri-
butions to a 501(c)(18)(D) plan; or (e)
contributions to an ABLE account by
the designated beneficiary, as defined in
section 529A.
However, you can't take the credit if
either of the following applies.
1. The amount on Form 1040,
line 7, is more than $31,500 ($47,250 if
head of household; $63,000 if married
filing jointly).
2. The person(s) who made the
qualified contribution or elective defer-
ral (a) was born after January 1, 2001,
(b) is claimed as a dependent on some-
one else's 2018 tax return, or (c) was a
student (defined next).
2018 Form 1040—Schedule 3, Lines 51 Through 54
You were a student if during any part
of 5 calendar months of 2018 you:
• Were enrolled as a full-time stu-
dent at a school, or
• Took a full-time, on-farm training
course given by a school or a state,
county, or local government agency.
A school includes a technical, trade,
or mechanical school. It doesn't include
an on-the-job training course, corre-
spondence school, or school offering
courses only through the Internet.
For more details, use Tax Topic 610
or see Form 8880.
Line 53
Residential Energy Credits
Residential energy efficient property
credit. You may be able to take this
credit by completing and attaching Form
5695 if you paid for any of the following
during 2018.
• Qualified solar electric property
for use in your home located in the Uni-
ted States.
• Qualified solar water heating prop-
erty for use in your home located in the
United States.
• Qualified fuel cell property instal-
led on or in connection with your main
home located in the United States.
• Qualified small wind energy prop-
erty for use in connection with your
home located in the United States.
• Qualified geothermal heat pump
property installed on or in connection
with your home located in the United
States.
Nonbusiness energy property credit.
You may be able to take this credit by
completing and attaching Form 5695 for
any of the following improvements to
your main home located in the United
States in 2018 if they are new and meet
certain requirements for energy efficien-
cy.
• Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
• Exterior windows (including sky-
lights).
• Exterior doors.
• A metal roof or asphalt roof with
pigmented coatings or cooling granules
primarily designed to reduce the heat
gain in your home.
You may also be able to take this
credit for the cost of the following items
if the items meet certain performance
and quality standards.
• Certain electric heat pump water
heaters; electric heat pumps; central air
conditioners; and natural gas, propane,
or oil water heaters.
• A qualified furnace or hot water
boiler that uses natural gas, propane, or
oil.
• A stove that burns biomass fuel to
heat your home or to heat water for use
in your home.
• An advanced main air circulating
fan used in a natural gas, propane, or oil
furnace.
If you are eligible to claim this
credit for 2018, you must file
an amended return, Form
1040-X.
Condos and co-ops. If you are a mem-
ber of a condominium management as-
sociation for a condominium you own or
a tenant-stockholder in a cooperative
housing corporation, you are treated as
having paid your proportionate share of
any costs of such association or corpora-
tion for purposes of these credits.
More details. For details, see Form
5695.
Line 54
Other Credits
Enter the total of the following credits
on line 54 and check the appropriateCAUTION
!
box(es). Check all boxes that apply. If
box c is checked, also enter the applica-
ble form number. To find out if you can
take the credit, see the form or publica-
tion indicated.
• General business credit. This credit
consists of a number of credits that usu-
ally apply only to individuals who are
partners, shareholders in an S corpora-
tion, self-employed, or who have rental
property. See Form 3800 or Pub. 334.
• Credit for prior year minimum tax.
If you paid alternative minimum tax in a
prior year, see Form 8801.
• Mortgage interest credit. If a state
or local government gave you a mort-
gage credit certificate, see Form 8396.
• Credit for the elderly or the disa-
bled. See Schedule R.
• Adoption credit. You may be able
to take this credit if you paid expenses to
adopt a child or you adopted a child with
special needs and the adoption became
final in 2018. See the Instructions for
Form 8839.
• District of Columbia first-time
homebuyer credit. You can't claim this
credit for a home you bought after 2011.
You can claim it only if you have a
credit carryforward from 2017. See
Form 8859.
• Qualified plug-in electric drive
motor vehicle credit. See Form 8936.
• Qualified electric vehicle credit.
You can't claim this credit for a vehicle
placed in service after 2006. You can
claim this credit only if you have an
electric vehicle passive activity credit
carried forward from a prior year. See
Form 8834.
• Alternative motor vehicle credit.
See Form 8910 if you acquired a new
fuel cell motor vehicle in 2017 but
didn’t place it in service until 2018.
• Alternative fuel vehicle refueling
property credit. See Form 8911.
• Credit to holders of tax credit
bonds. See Form 8912.
2018 Form 1040—Schedule 4, Lines 58 Through 60b
2018 Instructions for Schedule 4
Other Taxes
General Instructions
Use Schedule 4 if you have other taxes
that can’t be entered on Form 1040.
These generally include items that were
in the “Other Taxes” section of the 2017
Form 1040.
Enter the amount on Schedule 4,
line 64, on Form 1040, line 14.
Specific Instructions
Line 58
Unreported Social Security and
Medicare Tax from Forms 4137
and 8919
Enter the total of any taxes from Form
4137 and Form 8919. Check the appro-
priate box(es).
Form 4137. If you received tips of $20
or more in any month and you didn't re-
port the full amount to your employer,
you must pay the social security and
Medicare or railroad retirement (RRTA)
tax on the unreported tips.
Don’t include the value of any non-
cash tips, such as tickets or passes. You
don’t pay social security and Medicare
taxes or RRTA tax on these noncash
tips.
To figure the social security and
Medicare tax, use Form 4137. If you
owe RRTA tax, contact your employer.
Your employer will figure and collect
the RRTA tax.
You may be charged a penalty
equal to 50% of the social se-
curity and Medicare or RRTA
tax due on tips you received but didn't
report to your employer.
Form 8919. If you are an employee
who received wages from an employer
who didn't withhold social security and
Medicare tax from your wages, use
Form 8919 to figure your share of the
unreported tax. Include on line 58 theCAUTION
!
amount from line 13 of Form 8919. In-
clude the amount from line 6 of Form
8919 on Form 1040, line 1.
Line 59
Additional Tax on IRAs, Other
Qualified Retirement Plans, etc.
If any of the following apply, see Form
5329 and its instructions to find out if
you owe this tax and if you must file
Form 5329. Also see Form 5329 and its
instructions for definitions of the terms
used here.
1. You received an early distribution
from (a) an IRA or other qualified retire-
ment plan, (b) an annuity, or (c) a modi-
fied endowment contract entered into af-
ter June 20, 1988, and the total distribu-
tion wasn't rolled over.
2. Excess contributions were made
to your IRA, Coverdell education sav-
ings account (ESA), Archer MSA,
health savings account (HSA), or ABLE
account.
3. You received a taxable distribu-
tion from a Coverdell ESA, qualified
tuition program, or ABLE account.
4. You were born before July 1,
1947, and didn't take the minimum re-
quired distribution from your IRA or
other qualified retirement plan.
Exception. If only item (1) applies and
distribution code 1 is correctly shown in
box 7 of all your Forms 1099-R, you
don’t have to file Form 5329. Instead,
multiply the taxable amount of the dis-
tribution by 10% (0.10) and enter the re-
sult on line 59. The taxable amount of
the distribution is the part of the distri-
bution you reported on Form 1040,
line 4b or on Form 4972. Also, enter
“No” under the heading Other Taxes to
the left of line 59 to indicate that you
don’t have to file Form 5329. But you
must file Form 5329 if distribution code
1 is incorrectly shown in box 7 of Form
1099-R or you qualify for an exception,
such as the exceptions for qualified
medical expenses, qualified higher edu-
cation expenses, qualified first-time
homebuyer distributions, or a qualified
reservist distribution.
Line 60a
Household Employment Taxes
Enter the household employment taxes
you owe for having a household em-
ployee. If any of the following apply,
see Schedule H and its instructions to
find out if you owe these taxes.
1. You paid any one household em-
ployee (defined below) cash wages of
$2,100 or more in 2018. Cash wages in-
clude wages paid by check, money or-
der, etc. But don’t count amounts paid to
an employee who was under age 18 at
any time in 2018 and was a student.
2. You withheld federal income tax
during 2018 at the request of any house-
hold employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2017 or 2018 to household employ-
ees.
Any person who does household work is
a household employee if you can control
what will be done and how it will be
done. Household work includes work
done in or around your home by babysit-
ters, nannies, health aides, housekeepers,
yard workers, and similar domestic
workers.
Line 60b
First-Time Homebuyer Credit
Repayment
Enter the first-time homebuyer credit
you have to repay if you bought the
home in 2008.
If you bought the home in 2008 and
owned and used it as your main home
for all of 2018, you can enter your 2018
repayment on this line without attaching
Form 5405.
See the Form 5405 instructions for
details and for exceptions to the repay-
ment rule.
2018 Form 1040—Schedule 4, Lines 61 and 62
Line 61
Health Care: Individual
Responsibility
If you can’t check the “Full-year health
care coverage or exempt” box on page 1
of Form 1040, you must generally report
a shared responsibility payment on
line 61 for each month that you, your
spouse (if filing jointly), or someone
you can or do claim as a dependent
didn’t have coverage or claim a cover-
age exemption. If you can claim any
part-year exemptions or exemptions for
specific members of your household, use
Form 8965. This will reduce the amount
of your shared responsibility payment.
See the Instructions for Form 8965 for
information on coverage exemptions and
figuring the shared responsibility pay-
ment.
If you or someone in your household
had minimum essential coverage in
2018, the provider of that coverage is re-
quired to send you and the IRS a Form
1095-A, 1095-B, or 1095-C (with Part
III completed) that lists individuals in
your family who were enrolled in the
coverage and shows their months of
coverage.
• Individuals enrolled in health in-
surance coverage through the Market-
place generally receive this information
on Form 1095-A.
• Individuals enrolled in health in-
surance coverage provided by their em-
ployer generally receive this information
on either Form 1095-B, or on Form
1095-C.
• Individuals enrolled in a govern-
ment-sponsored health program or in
other types of coverage generally re-
ceive this information on Form 1095-B.
You should receive Form 1095-A by
early February 2019 and Form 1095-B
or 1095-C by early March 2019, if appli-
cable. You don’t need to wait to receive
your Form 1095-B or 1095-C to file
your return. You may rely on other in-
formation about your coverage to com-
plete line 61. Don’t include Form
1095-A, Form 1095-B, or Form 1095-C
with your tax return.
Your health care coverage provider
may have asked for your social security
number. To understand why, go to
IRS.gov/ACASSN.
Minimum essential coverage. Most
health care coverage that people have is
minimum essential coverage.
Minimum essential coverage in-
cludes:
• Most types of health care coverage
provided by your employer;
• Many types of government-spon-
sored health care coverage including
Medicare, most Medicaid coverage, and
most health care coverage provided to
veterans and active duty service mem-
bers;
• Health care coverage you buy
through the Marketplace; and
• Certain types of health care cover-
age you buy directly from an insurance
company.
See the Instructions for Form 8965 for
more information on what qualifies as
minimum essential coverage.
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 insur-
ance, and how you might qualify to get
financial assistance to buy health insur-
ance.
Premium tax credit. If you, your
spouse, or a dependent enrolled in health
insurance through the Marketplace, you
may be able to claim the premium tax
credit. See the instructions for Schedule
5, line 70 and Form 8962.
Line 62
Other Taxes
Use line 62 to report any taxes not re-
ported elsewhere on your return or other
schedules. To find out if you owe the
tax, see the form or publication indica-
ted. Enter on line 62 the total of all the
following taxes you owe.
Additional Medicare Tax. See Form
8959 and its instructions if the total of
your 2018 wages and any self-employ-
ment income was more than:
• $125,000 if married filing sepa-
rately;
• $250,000 if married filing jointly;
or
• $200,000 if single, head of house-
hold, or qualifying widow(er).
Also see Form 8959 if you had railroad
retirement (RRTA) compensation that
was more than the amount just listed
that applies to you.
If you are married filing jointly and
either you or your spouse had wages or
RRTA compensation of more than
$200,000, your employer may have
withheld Additional Medicare Tax even
if you don’t owe the tax. In that case,
you may be able to get a refund of the
tax withheld. See the Instructions for
Form 8959 to find out how to report the
withheld tax on Form 8959.
Check box a if you owe the tax.
Net Investment Income Tax. See
Form 8960 and its instructions if the
amount on Form 1040, line 7, is more
than:
• $125,000 if married filing sepa-
rately,
• $250,000 if married filing jointly
or qualifying widow(er), or
• $200,000 if single or head of
household.
If you file Form 2555 or 2555-EZ, see
Form 8960 and its instructions if the
amount on Form 1040, line 7, is more
than:
• $21,100 if married filing separate-
ly,
• $146,100 if married filing jointly
or qualifying widow(er), or
• $96,100 if single or head of house-
hold.
Check box b if you owe the tax.
Other taxes. For the following taxes,
check box c and, in the space next to
that box, enter the amount of the tax and
the code that identifies it. If you need
more room, attach a statement listing the
amount of each tax and the code.
1. Additional tax on health savings
account (HSA) distributions (see Form
8889, Part II). Identify as “HSA.”
2. Additional tax on an HSA be-
cause you didn't remain an eligible indi-
vidual during the testing period (see
Form 8889, Part III). Identify as
“HDHP.”
3. Additional tax on Archer MSA
distributions (see Form 8853). Identify
as “MSA.”
4. Additional tax on Medicare Ad-
vantage MSA distributions (see Form
8853). Identify as “Med MSA.”
5. Recapture of the following cred-
its.
2018 Form 1040—Schedule 4, Line 62
a. Investment credit (see Form
4255). Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Indian employment credit (see
Form 8845). Identify as “IECR.”
d. New markets credit (see Form
8874). Identify as “NMCR.”
e. Credit for employer-provided
child care facilities (see Form 8882).
Identify as “ECCFR.”
f. Alternative motor vehicle credit
(see Form 8910). Identify as
“AMVCR.”
g. Alternative fuel vehicle refueling
property credit (see Form 8911). Identi-
fy as “ARPCR.”
h. Qualified plug-in electric drive
motor vehicle credit (see Form 8936).
Identify as “8936R.”
6. Recapture of federal mortgage
subsidy. If you sold your home in 2018
and it was financed (in whole or in part)
from the proceeds of any tax-exempt
qualified mortgage bond or you claimed
the mortgage interest credit, see Form
8828. Identify as “FMSR.”
7. Section 72(m)(5) excess benefits
tax (see Pub. 560). Identify as “Sec.
72(m)(5).”
8. Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in box 12 of Form W-2
with codes A and B or M and N. Identi-
fy as “UT.”
9. Golden parachute payments. If
you received an excess parachute pay-
ment (EPP), you must pay a 20% tax on
it. This tax should be shown in box 12 of
Form W-2 with code K. If you received
a Form 1099-MISC, the tax is 20% of
the EPP shown in box 13. Identify as
“EPP.”
10. Tax on accumulation distribution
of trusts (see Form 4970). Identify as
“ADT.”
11. Excise tax on insider stock com-
pensation from an expatriated corpora-
tion. See section 4985. Identify as
“ISC.”
12. Interest on the tax due on install-
ment income from the sale of certain
residential lots and timeshares. Identify
as “453(l)(3).”
13. Interest on the deferred tax on
gain from certain installment sales with
a sales price over $150,000. Identify as
“453A(c).”
14. Additional tax on recapture of a
charitable contribution deduction relat-
ing to a fractional interest in tangible
personal property. See Pub. 526. Identi-
fy as “FITPP.”
15. Look-back interest under section
167(g) or 460(b). See Form 8697 or
8866. Identify as “8697” or “8866.”
16. Additional tax on income you re-
ceived from a nonqualified deferred
compensation plan that fails to meet the
requirements of section 409A. This in-
come should be shown in box 12 of
Form W-2 with code Z, or in box 15b of
Form 1099-MISC. The tax is 20% of the
amount required to be included in in-
come plus an interest amount deter-
mined under section 409A(a)(1)(B)(ii).
See section 409A(a)(1)(B) for details.
Identify as “NQDC.”
17. Additional tax on compensation
you received from a nonqualified defer-
red compensation plan described in sec-
tion 457A if the compensation would
have been includible in your income in
an earlier year except that the amount
wasn't determinable until 2017. The tax
is 20% of the amount required to be in-
cluded in income plus an interest
amount determined under section
457A(c)(2). See section 457A for de-
tails. Identify as “457A.”
18. Tax on noneffectively connected
income for any part of the year you were
a nonresident alien (see the Instructions
for Form 1040NR). Identify as
“1040NR.”
19. Any interest amount from Form
8621, line 16f, relating to distributions
from, and dispositions of, stock of a sec-
tion 1291 fund. Identify as “1291INT.”
20. Any interest amount from Form
8621, line 24. Identify as “1294INT.”
2018 Form 1040—Schedule 5, Lines 66 Through 74
2018 Instructions for Schedule 5
Other Payments and Refundable Credits
General Instructions
Use Schedule 5 if you have other pay-
ments or refundable credits that can’t be
entered directly on Form 1040. This
generally includes the items that were
entered in the “Payments” section of the
2017 Form 1040.
Enter the amount from Schedule 5,
line 75, in the space indicated on Form
1040, line 17, for the amount from
Schedule 5 and include that amount in
the total on Form 1040, line 17.
Specific Instructions
Line 66
2018 Estimated Tax Payments
Enter any estimated federal income tax
payments you made for 2018. Include
any overpayment that you applied to
your 2018 estimated tax from:
• Your 2017 return, or
• An amended return (Form 1040X).
If you and your spouse paid joint esti-
mated tax but are now filing separate in-
come tax returns, you can divide the
amount paid in any way you choose as
long as you both agree. If you can't
agree, you must divide the payments in
proportion to each spouse's individual
tax as shown on your separate returns
for 2018. For more information, see
Pub. 505. Be sure to show both social
security numbers (SSNs) in the space
provided on the separate returns. If you
or your spouse paid separate estimated
tax but you are now filing a joint return,
add the amounts you each paid. Follow
these instructions even if your spouse
died in 2018 or in 2019 before filing a
2018 return.
Divorced taxpayers. If you got di-
vorced in 2018 and you made joint esti-
mated tax payments with your former
spouse, enter your former spouse's SSN
in the space provided on the front of
Form 1040. If you were divorced and re-
married in 2018, enter your present
spouse's SSN in the space provided on
the front of Form 1040. Also, on the dot-
ted line next to line 66, enter your for-
mer spouse's SSN, followed by “DIV.”
Name change. If you changed your
name and you made estimated tax pay-
ments using your former name, attach a
statement to the front of Form 1040 that
explains all the payments you and your
spouse made in 2018 and the name(s)
and SSN(s) under which you made
them.
Line 70
Net Premium Tax Credit
The premium tax credit helps pay for
health insurance purchased through the
Marketplace. You may be eligible to
claim the premium tax credit if you,
your spouse, or a dependent enrolled in
health insurance through the Market-
place. Eligible individuals may have ad-
vance payments of the premium tax
credit made on their behalf directly to
the insurance company. You (or whoev-
er enrolled you) should have received
Form 1095-A from the Marketplace
with information about your coverage
and any advance credit payments. Com-
plete Form 8962 to determine the
amount of your premium tax credit, if
any. If the premium tax credit you can
claim exceeds your advance credit pay-
ments, your net premium tax credit will
be shown on Form 8962, line 26. Enter
that amount, if any, on line 70. For more
information, see the Instructions for
Form 8962.
Line 71
Amount Paid With Request for
Extension To File
If you got an automatic extension of
time to file Form 1040 by filing Form
4868 or by making a payment, enter the
amount of the payment or any amount
you paid with Form 4868. If you paid by
debit or credit card, don’t include on
line 71 the convenience fee you were
charged. Also, include any amounts paid
with Form 2350.
Line 72
Excess Social Security and Tier 1
RRTA Tax Withheld
If you, or your spouse if filing a joint re-
turn, had more than one employer for
2018 and total wages of more than
$128,400, too much social security or
tier 1 railroad retirement (RRTA) tax
may have been withheld. You can take a
credit on this line for the amount with-
held in excess of $7,960.80. But if any
one employer withheld more than
$7,960.80, you can't claim the excess on
your return. The employer should adjust
the tax for you. If the employer doesn't
adjust the overcollection, you can file a
claim for refund using Form 843. Figure
this amount separately for you and your
spouse.
You can't claim a refund for excess
tier 2 RRTA tax on Form 1040. Instead,
use Form 843.
For more details, see Pub. 505.
Line 73
Credit for Federal Tax on Fuels
Enter any credit for federal excise taxes
paid on fuels that are ultimately used for
a nontaxable purpose (for example, an
off-highway business use). Attach Form
4136.
Line 74
Check the box(es) on line 74 to report
any credit from Form 2439 or 8885.
If you are claiming a credit for repay-
ment of amounts you included in your
income in an earlier year because it ap-
peared you had a right to the income, in-
clude the credit on line 74. Check box d
and enter “I.R.C. 1341” in the space
next to that box. See Pub. 525 for details
about this credit.
If you made a tax payment that
doesn't belong on any other line, include
the payment on line 74. Check box d
and enter “Tax” in the space next to that
box.
If you have a net section 965 inclu-
sion in 2018 and have elected to pay
your net 965 tax liability in installments,
check box d and enter “TAX” and the
amount of net 965 tax liability remain-
ing.
If you check more than one box, en-
ter the total of the line 74 credits and
payments.
2018 Instructions for Schedule 6
Foreign Address and Third Party Designee
General Instructions
Use Schedule 6 if you have a foreign ad-
dress or want to allow another person
(other than your paid preparer) to dis-
cuss this return with the IRS.
Specific Instructions
Foreign Address
If you have a foreign address, complete
the address section on page 1 of Form
1040, then complete Schedule 6 to enter
the foreign country name, foreign prov-
ince and county, and foreign postal
code. When entering your address on
page 1 of Form 1040, enter the city
name on the appropriate line. Do not en-
ter any other information on that line.
Do not abbreviate the country name.
Follow the country’s practice for enter-
ing the postal code and the name of the
province, county, or state.
Third Party Designee
If you want to allow a friend, a family
member, or any other person you choose
(other than your paid preparer) to dis-
cuss your 2018 tax return with the IRS,
check the “Yes” box in the “Third Party
Designee” section of Schedule 6. Also,
enter the designee's name, phone num-
ber, and any five digits the designee
chooses as his or her personal identifica-
tion number (PIN).
If you want your paid preparer
to be your third party designee,
check the “3rd Party Desig-
nee” box on page 1 of Form 1040. Do
not complete Schedule 6.CAUTION
!
If you check the “Yes” box, you, and
your spouse if filing a joint return, are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You also are authorizing the designee to:
• Give the IRS any information that
is missing from your return,
• Call the IRS for information about
the processing of your return or the sta-
tus of your refund or payment(s),
• Receive copies of notices or tran-
scripts related to your return, upon re-
quest, and
• Respond to certain IRS notices
about math errors, offsets, and return
preparation.
This authorization will automatically
end no later than the due date (not
counting extensions) for filing your
2019 tax return. This is April 15, 2020,
for most people.
Tax Topics
You can read these Tax Topics at
IRS.gov/TaxTopics.
List of Tax Topics
All topics are available in Spanish
(and most topics are available in
Chinese, Korean, Vietnamese, and
Russian).
Topic
No. Subject
IRS Help Available
101 IRS services—Volunteer tax
assistance, outreach programs, and
identity theft
102 Tax assistance for individuals with
disabilities
103 Tax help for small businesses and
the self-employed
104 Taxpayer Advocate Service—Your
voice at the IRS
105 Armed Forces tax information
107 Tax relief in disaster situations
IRS Procedures
151 Your appeal rights
152 Refund information
153 What to do if you haven't filed your
tax return
154 Form W-2 and Form 1099-R (What
to do if incorrect or not received)
155 Obtaining forms and publications
156 Copy or transcript of your tax
return—How to get one
157 Change your address—How to
notify the IRS
158 Paying your taxes and ensuring
proper credit of payments
159 How to get a transcript or copy of
Form W-2
161 Returning an erroneous
refund—Paper check or direct
deposit
Collection
201 The collection process
202 Tax payment options
203 Reduced refund
204 Offers in compromise
205 Innocent spouse relief (Including
separation of liability and equitable
relief)
206 Dishonored payments
Alternative Filing Methods
253 Substitute tax forms
254 How to choose a tax return preparer
255 Signing your return electronically
General Information
301 When, how, and where to file
303 Checklist of common errors when
preparing your tax return
Topic
No. Subject
304 Extensions of time to file your tax
return
305 Recordkeeping
306 Penalty for underpayment of
estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Which Forms to File
356 Decedents
Types of Income
401 Wages and salaries
403 Interest received
404 Dividends
407 Business income
409 Capital gains and losses
410 Pensions and annuities
411 Pensions—The general rule and the
simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation
property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and losses
420 Bartering income
421 Scholarships, fellowship grants,
and other grants
423 Social security and equivalent
railroad retirement benefits
424 401(k) plans
425 Passive activities—Losses and
credits
427 Stock options
429 Traders in securities (Information
for Form 1040 filers)
430 Receipt of stock in a
demutualization
431 Canceled debt—Is it taxable or
not?
432 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Adjustments to Income
451 Individual retirement arrangements
(IRAs)
452 Alimony
Topic
No. Subject
453 Bad debt deduction
455 Moving expenses for members of
the Armed Forces
456 Student loan interest deduction
458 Educator expense deduction
Itemized Deductions
501 Should I itemize?
502 Medical and dental expenses
503 Deductible taxes
504 Home mortgage points
505 Interest expense
506 Charitable contributions
509 Business use of home
510 Business use of car
511 Business travel expenses
513 Work-related education expenses
515 Casualty, disaster, and theft losses
Tax Computation
551 Standard deduction
552 Tax and credits figured by the IRS
553 Tax on a child's investment and
other unearned income (Kiddie tax)
554 Self-employment tax
556 Alternative minimum tax
557 Additional tax on early
distributions from traditional and
Roth IRAs
558 Additional tax on early
distributions from retirement plans,
other than IRAs
559 Net Investment Income Tax
560 Additional Medicare Tax
561 Individual shared responsibility
provision
Tax Credits
601 Earned income credit
602 Child and dependent care credit
607 Adoption credit and adoption
assistance programs
608 Excess social security and RRTA
tax withheld
610 Retirement savings contributions
credit
611 Repayment of the first-time
homebuyer credit
612 The premium tax credit
IRS Notices
651 Notices—What to do
652 Notice of underreported
income—CP 2000
653 IRS notices and bills, penalties, and
interest charges
654 Understanding your CP75 or
CP75A Notice Request for
Supporting Documentation
List of Tax Topics
(Continued)
Topic
No. Subject
Basis of Assets, Depreciation, and
Sale of Assets
701 Sale of your home
703 Basis of assets
704 Depreciation
705 Installment sales
Employer Tax Information
751 Social security and Medicare
withholding rates
752 Filing Forms W-2 and W-3
753 Form W-4—Employee's
Withholding Allowance Certificate
755 Employer identification number
(EIN)—How to apply
756 Employment taxes for household
employees
757 Forms 941 and 944—Deposit
requirements
758 Form 941—Employer's Quarterly
Federal Tax Return and Form
944—Employer's Annual Federal
Tax Return
759 Form 940—Employer's Annual
Federal Unemployment (FUTA)
Topic
No. Subject
Tax Return—Filing and deposit
requirements
760 Form 943—Reporting and deposit
requirements for agricultural
employers
761 Tips—Withholding and reporting
762 Independent contractor vs.
employee
763 The Affordable Care Act
Electronic Media Filers—1099
Series and Related Information
Returns
801 Who must file information returns
electronically
802 Applying to file information returns
electronically
803 Waivers and extensions
804 Test files and combined federal and
state filing
Tax Information for U.S.
Resident Aliens and Citizens
Living Abroad
851 Resident and nonresident aliens
856 Foreign tax credit
857 Individual taxpayer identification
number (ITIN)
858 Alien tax clearance
Topic
No. Subject
Tax Information for Residents of
Puerto Rico
901 Is a person with income from
Puerto Rico required to file a U.S.
federal income tax return?
902 Credits and deductions for
taxpayers with Puerto Rican source
income exempt from U.S. tax
903 U.S. employment tax in Puerto
Rico
904 Tax assistance for residents of
Puerto Rico
Tax Topic numbers are effective
January 2, 2019.
Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of
1998, the Privacy Act of 1974, and the
Paperwork Reduction Act of 1980 require
that when we ask you for information we
must first tell you our legal right to ask
for the information, why we are asking
for it, and how it will be used. We must
also tell you what could happen if we do
not receive it and whether your response
is voluntary, required to obtain a benefit,
or mandatory under the law.
This notice applies to all papers you
file with us, including this tax return. It
also applies to any questions we need to
ask you so we can complete, correct, or
process your return; figure your tax; and
collect tax, interest, or penalties.
Our legal right to ask for information
is Internal Revenue Code sections 6001,
6011, and 6012(a), and their regulations.
They say that you must file a return or
statement with us for any tax you are lia-
ble for. Your response is mandatory under
these sections. Code section 6109 re-
quires you to provide your identifying
number on the return. This is so we know
who you are, and can process your return
and other papers. You must fill in all parts
of the tax form that apply to you. But you
do not have to check the boxes for the
Presidential Election Campaign Fund or
for the third-party designee. You also do
not have to provide your daytime phone
number.
You are not required to provide the in-
formation requested on a form that is sub-
ject to the Paperwork Reduction Act un-
less the form displays a valid OMB con-
trol number. Books or records relating to
a form or its instructions must be retained
as long as their contents may become ma-
terial in the administration of any Internal
Revenue law.
We ask for tax return information to
carry out the tax laws of the United
States. We need it to figure and collect
the right amount of tax.
If you do not file a return, do not pro-
vide the information we ask for, or pro-
vide fraudulent information, you may be
charged penalties and be subject to crimi-
nal prosecution. We may also have to dis-
allow the exemptions, exclusions, credits,
deductions, or adjustments shown on the
tax return. This could make the tax higher
or delay any refund. Interest may also be
charged.
Generally, tax returns and return infor-
mation are confidential, as stated in Code
section 6103. However, Code section
6103 allows or requires the Internal Reve-
nue Service to disclose or give the infor-
mation shown on your tax return to others
as described in the Code. For example,
we may disclose your tax information to
the Department of Justice to enforce the
tax laws, both civil and criminal, and to
cities, states, the District of Columbia,
and U.S. commonwealths or possessions
to carry out their tax laws. We may dis-
close your tax information to the Depart-
ment of Treasury and contractors for tax
administration purposes; and to other per-
sons as necessary to obtain information
needed to determine the amount of or to
collect the tax you owe. We may disclose
your tax information to the Comptroller
General of the United States to permit the
Comptroller General to review the Inter-
nal Revenue Service. We may disclose
your tax information to committees of
Congress; federal, state, and local child
support agencies; and to other federal
agencies for the purposes of determining
entitlement for benefits or the eligibility
for and the repayment of loans. We may
also disclose this information to other
countries under a tax treaty, to federal and
state agencies to enforce federal nontax
criminal laws, or to federal law enforce-
ment and intelligence agencies to combat
terrorism.
Please keep this notice with your re-
cords. It may help you if we ask you for
other information. If you have questions
about the rules for filing and giving infor-
mation, please call or visit any Internal
Revenue Service office.
We Welcome Comments on
Forms
We try to create forms and instructions
that can be easily understood. Often this
is difficult to do because our tax laws are
very complex. For some people with in-
come mostly from wages, filling in the
forms is easy. For others who have busi-
nesses, pensions, stocks, rental income, or
other investments, it is more difficult.
If you have suggestions for making
these forms simpler, we would be happy
to hear from you. You can send us com-
ments through IRS.gov/FormsComments.
Or you can send your comments to Inter-
nal Revenue Service, Tax Forms and Pub-
lications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC
20224. Don’t send your return to this ad-
dress. Instead, see the addresses at the end
of these instructions.
Although we can't respond individual-
ly to each comment received, we do ap-
preciate your feedback and will consider
your comments as we revise our tax
forms and instructions.
Estimates of Taxpayer
Burden
The following table shows burden esti-
mates based on current statutory require-
ments as of September 2018 for taxpayers
filing a 2018 Form 1040 tax return. Time
spent and out-of-pocket costs are presen-
ted separately. Time burden is broken out
by taxpayer activity, with recordkeeping
representing the largest component.
Out-of-pocket costs include any expenses
incurred by taxpayers to prepare and sub-
mit their tax returns. Examples include
tax return preparation and submission
fees, postage and photocopying costs, and
tax return preparation software costs.
While these estimates don’t include bur-
den associated with post-filing activities,
IRS operational data indicate that elec-
tronically prepared and filed returns have
fewer arithmetic errors, implying lower
post-filing burden.
Reported time and cost burdens are na-
tional averages and don’t necessarily re-
flect a “typical” case. Most taxpayers ex-
perience lower than average burden, with
taxpayer burden varying considerably by
taxpayer type. For instance, the estimated
average time burden for all taxpayers fil-
ing a Form 1040 is 11 hours, with an
average cost of $200 per return. This
average includes all associated forms and
schedules, across all tax return prepara-
tion methods and taxpayer activities.
Within this estimate there is significant
variation in taxpayer activity. For exam-
ple, nonbusiness taxpayers are expected
to have an average burden of about 7
hours and $110, while business taxpayers
are expected to have an average burden of
about 19 hours and $400. Similarly, tax
return preparation fees and other
out-of-pocket costs vary extensively de-
pending on the tax situation of the taxpay-
er, the type of software or professional
preparer used, and the geographic loca-
tion.
If you have comments concerning the
time and cost estimates below, you can
contact us at either one of the addresses
shown under We Welcome Comments on
Forms.
Estimated Average Taxpayer Burden for Individuals by Activity
Average Burden
Average Time (Hours) Average
Cost
(Dollars)**
Type of Taxpayer
Percentage
of Returns
Total
Time*
Record
Keeping
Tax
Planning
Form
Completion
and
Submission
All
Other . . . . . . . .
All taxpayers . . . . . . . . . . 100 11 5 2 4 1 $200
Type of taxpayer
Nonbusiness*** . . . . . 70 7 2 1 3 1 110
Business*** . . . . . . . 30 19 10 3 5 1 400
*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: Schedule C, C-EZ, 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.
Order Form for
Forms and
Publications
You can view and download the tax forms and publications you need at
IRS.gov/Forms. You also can place an order for forms at IRS.gov/
OrderForms to avoid having to complete and mail the order form.
The most frequently ordered forms and publications are listed on the order form. You
will receive two copies of each form, one copy of the instructions, and one copy of
each publication you order. To help reduce waste, please order only the items you
need to prepare your return.TIP
How To Use the Order
Form
Circle the items you need on the order
form. Use the blank spaces to order items
not listed. If you need more space, attach
a separate sheet of paper.
Print or type your name and address
accurately in the space provided on the
order form to ensure delivery of your or-
der. Enclose the order form in an enve-
lope and mail it to the IRS address shown
next. You should receive your order with-
in 10 business days after we receive your
request.
Don’t send your tax return to the
address shown here. Instead, see the ad-
dresses at the end of these instructions.
Mail Your Order Form To:
Internal Revenue Service
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Circle the forms and
publications you need. The
instructions for any form
you order will be included.
Cut here
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Use the blank spaces to
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Save Money and Time by Going Online!
Download or order these and other forms and publications at IRS.gov/Forms
Schedule R
(1040)
21061040*
Schedule SE
(1040)
Pub. 590-B
Pub. 5968863
Schedule A
(1040) Pub. 334
Schedule 8812
(1040)
Pub. 525
Schedule C
(1040)
1040-V
Pub. 527
Schedule D
(1040)
1040X
Pub. 463
Pub. 529
4684
Schedule E
(1040) 6251
Pub. 501
Pub. 535
Schedule F
(1040)
Pub. 523
Schedule EIC
(1040)
Pub. 915
8829
Schedule
C-EZ (1040)
8283
8606
Pub. 502
Pub. 505 Pub. 551
Pub. 583
Pub. 575
Schedule H
(1040)
Pub. 946
1040-ES
(2019)
Schedule J
(1040)
8822
8917
Pub. 4681
Form 8949
8959
2441
Pub. 5474562
Pub. 526
Pub. 550
3903
Pub. 590-A
Pub. 554
Pub. 587
Pub. 9705405
4868
Schedule B
(1040)
Pub. 972
8960
8962
8965
Pub. 1
Use your QR Reader app on your
smartphone to scan this code and
get connected to the IRS Forms
and Publications homepage.
*If you order Form 1040, you also will receive Schedules 1 through 6.
Major Categories of Federal Income and Outlays for Fiscal Year 2017Income Outlays*
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2017.
Social security, Medicare,
and unemployment and other
retirement taxes
29%
Personal income
taxes
40%
Borrowing to
cover deficit
17%
Corporate
income taxes
7%
Excise, customs,
estate, gift, and
miscellaneous
taxes
7%
Social
programs4
22%
Physical,
human, and
community
development3
8%
Net
interest
on the
debt
6%
Social security,
Medicare, and other
retirement1
41%
National defense,
veterans, and foreign
affairs2
20%
Law
enforcement
and general
government
2%
* Numbers may not total to 100% due to rounding.
On or before the first Monday in February
of each year, the President is required by
law to submit to the Congress a budget
proposal for the fiscal year that begins the
following October. The budget plan sets
forth the President's proposed receipts,
spending, and the surplus or deficit for
the federal government. The plan includes
recommendations for new legislation as
well as recommendations to change, elim-
inate, and add programs. After receipt of
the President's proposal, the Congress re-
views the proposal and makes changes. It
first passes a budget resolution setting its
own targets for receipts, outlays, and sur-
plus or deficit. Next, individual spending
and revenue bills that are consistent with
the goals of the budget resolution are
enacted.
In fiscal year 2017 (which began on
October 1, 2016, and ended on September
30, 2017), federal income was $3.316 tril-
lion and outlays were $3.982 trillion,
leaving a deficit of $665 billion.
Footnotes for Certain Federal
Outlays
1. Social security, Medicare, and
other retirement: These programs pro-
vide income support for the retired and
disabled and medical care for the elderly.
2. National defense, veterans, and
foreign affairs: About 15% of outlays
were to equip, modernize, and pay our
armed forces and to fund national defense
activities; about 4% were for veterans
benefits and services; and about 1% were
for international activities, including mili-
tary and economic assistance to foreign
countries and the maintenance of U.S.
embassies abroad.
3. Physical, human, and communi-
ty development: These outlays were for
agriculture; natural resources; environ-
ment; transportation; aid for elementary
and secondary education and direct assis-
tance to college students; job training; de-
posit insurance, commerce and housing
credit, and community development; and
space, energy, and general science pro-
grams.
4. Social programs: About 16% of
total outlays were for Medicaid, Supple-
mental Nutrition Assistance Program
(formerly food stamps), temporary assis-
tance for needy families, supplemental se-
curity income, and related programs; and
6% for health research and public health
programs, unemployment compensation,
assisted housing, and social services.
Note. The percentages shown here exclude undistributed offsetting receipts, which were $90 billion in fiscal year 2017. 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.
600,000
2018
Tax Rate
Schedules
The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Don’t use them to figure your tax. Instead,
see the instructions for line 11a.
Schedule Z—If your filing status is Head of household
Schedule X—If your filing status is Single
The tax is:If your taxable
income is: of the
amount
over—
But not
over—Over—
Schedule Y-2—If your filing status is Married filing separately
Schedule Y-1—If your filing status is Married filing jointly or Qualifying widow(er)
The tax is:If your taxable
income is: of the
amount
over—
But not
over—Over—
The tax is:If your taxable
income is: of the
amount
over—
But not
over—Over—
The tax is:If your taxable
income is: of the
amount
over—
But not
over—Over—
CAUTION
$0
9,525
38,700
82,500
157,500
$9,525
38,700
82,500
157,500
200,000
$0
9,525
38,700
82,500
157,500
$0
19,050
77,400
165,000
315,000
$0
9,525
38,700
82,500
157,500
$0
13,600
51,800
82,500
157,500
$19,050
77,400
165,000
315,000
400,000
$9,525
38,700
82,500
157,500
200,000
$13,600
51,800
82,500
157,500
200,000
$0
19,050
77,400
165,000
315,000
$0
9,525
38,700
82,500
157,500
$0
13,600
51,800
82,500
157,500
10%
$952.50 + 12%
4,453.50 + 22%
14,089.50 + 24%
32,089.50 + 32%
10%
$1,905.00 + 12%
8,907.00 + 22%
28,179.00 + 24%
64,179.00 + 32%
10%
$952.50 + 12%
4,453.50 + 22%
14,089.50 + 24%
32,089.50 + 32%
10%
$1,360.00 + 12%
5,944.00 + 22%
12,698.00 + 24%
30,698.00 + 32%
400,000 600,000 400,00091,379.00 + 35%
600,000 161,379.00 + 37%
200,000 500,000 200,000
500,000
45,689.50 + 35%
150,689.50 + 37%500,000
200,000
300,000
300,000 200,000
300,000
45,689.50 + 35%
80,689.50 + 37%
200,000
500,000
500,000 200,000
500,000
44,298.00 + 35%
149,298.00 + 37%-115-
Index to Instructions
A
ABLE account 91, 104
Additional Medicare Tax 105
Address change 17
Adjusted gross income 34
Adoption credit 103
Adoption expenses:
Employer-provided benefits for 27
Adoption taxpayer identification number 22
Alaska Permanent Fund dividends 89
Aliens 9
Alimony paid 94
Alimony received 88
Alternative minimum tax 100
Amended return 84
Amount you owe 66–68
Annuities 30–32
Archer MSAs 89, 104, 105
Artists 92
Attachments to the return 68
Awards 89
B
Bankruptcy cases, chapter 11 26
Bequests 91
Blindness 19, 35
Business income or loss 88
C
Canceled debt 91
Capital gain distributions 89
Capital gain or loss 89
Child's requirement to file 10, 11
Child and dependent care expenses, credit
for 102
Child custody 22
Child support 91
Child tax credits 20, 42, 63
Community property states 26
Contributions to reduce debt held by the
public 83
Corrective distributions 27
D
Daycare center expenses 102
Death of a taxpayer 84
Death of spouse 84
Deductions:
Qualified business income 38
Dependent care benefits 26
Dependents 20
Standard deduction 35
Direct deposit of refund 64–66
Disability expenses 91
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice 111
Dividends:
Nondividend distributions 28
Ordinary dividends 28
Qualified dividends 28, 40
Divorced parents 22
Dual-status aliens 9, 15
E
Earned income credit (EIC) 45–62
Combat pay, nontaxable 48
Education:
Credits 63, 102
Expenses 63, 97, 102
Recapture of education credits 37
Savings accounts 89, 91, 104
Educator expenses 92
Elderly persons:
Credit for 103
Standard deduction 35
Electric vehicles 103
Electronic filing (e-file) 8, 13, 25–68
Estimated tax 67, 83, 107
Excess deferrals 27
Excess social security and tier 1 RRTA tax
withheld 107
Extension of time to file 9, 107
F
Filing requirements 13
Filing status, which box to check 15–17
Foreign accounts and trusts 26
Foreign-source income 26
Foreign tax credit 102
Forms W-2, 1098, and 1099—where to report
certain items from 13
Form W-2 27
Free tax help 84
G
Gambling 91
General business credit 103
Gifts 91
Golden parachute payments 106
Group-term life insurance, uncollected tax
on 106
H
Head of household 16
Health care coverage, individual
responsibility 105
Health insurance deduction, self-employed 92
Health insurance premiums, credit for 107
Health savings accounts 89, 91, 92, 104, 105
Help, tax 84
Homebuyer credit, first-time 104
Household employment taxes 104
How to comment on forms 111
How to get tax help 84
I
Identity Protection PIN 25
Identity theft 83
Income 26–89
Income tax withholding (federal) 83, 107
Individual retirement arrangements (IRAs):
Contributions to (line 32) 94
Credit for contributions to 102
Distributions from (lines 15a and 15b) 29
Nondeductible contributions to 29, 94
Individual taxpayer identification numbers 17
Injured spouse 64
Innocent spouse relief 82
Installment payments 67
Interest income:
Taxable 27
Tax-exempt 27
Interest on taxes 86
Investment income, tax on 105
Itemized deductions or standard deduction 34,
ITINs for aliens 17
J
Jury duty pay 89, 98
L
Life insurance 91
Line instructions for Form 1040 68
Living abroad, U.S. citizens and resident
aliens 9, 26
Long-term care insurance 92
Lump-sum distributions 32
M
Market discount on bonds 27
Married persons:
Filing joint returns 15
Filing separate returns 15
Living apart 16
Medicaid waiver payments to care provider 91
Medical insurance premiums, credit for 107
Medicare tax, additional 105
Mortgage interest credit 103
Moving expenses 92
Multiple support agreement 23
N
Name change 17
Net Investment Income Tax 105
Net operating loss 91
Nonresident aliens 9, 15, 17, 18
O
Offsets 64
Order form for forms and publications 113
Other income 89, 91
Other taxes 105
P
Parents, divorced or separated 22
Payments 44–107
Pay taxes electronically 66
Penalty:
Early withdrawal of savings 94
Estimated tax 67, 68
Others (including late filing and late
payment) 86
Penalty on early withdrawal of savings 94
Pensions and annuities 30–32
Premium tax credit 107
Presidential election $3 check-off 19
Private delivery services 10
Prizes 89
Public debt, gift to reduce the 83
Q
Qualified business income deduction 34, 38
Qualified business income
deduction—simplified worksheet 38
Qualified dividends 28, 40
Qualified dividends and capital gain tax
worksheet 40
Qualified retirement plans, deduction for 92
Qualified tuition program earnings 91, 104
R
Railroad retirement benefits:
Treated as a pension 30
Treated as social security 32
Records, how long to keep 84
Refund 64–66
Refund information 87
Refund offset 64
Refunds, credits, or offsets of state and local
income taxes 88
Reservists, expenses of 92
Resident aliens 9
Residential energy efficient property
credit 103
Retirement plan deduction, self-employed 92
Retirement savings contributions credit 102
Rollovers 29, 32
Roth IRAs 29, 94
Rounding off to whole dollars 26
S
Saver's credit 102
Scholarship and fellowship grants 27
Self-employment tax:
Deduction for part of 92
Separated parents 22
Shared responsibility payment 105
Signing your return 25
Single person 15
Social security and equivalent railroad
retirement benefits 32, 33
Social security number 17, 24
Standard deduction or itemized
deductions 34, 35
State and local income taxes, taxable refunds,
credits, or offsets of 88
Statutory employees 27
Student loan interest deduction
T
Tax and credits 34–105
Figured by the IRS 37, 48
Other taxes:
Alternative minimum tax 100
IRAs and other tax-favored accounts 104
Lump-sum distributions 32
Recapture 105
Tax computation worksheet 81
Tax Counseling for the Elderly (TCE) 8
Tax help 84
Taxpayer Advocate Service (TAS) 4
Tax rate schedules 115
Tax table 69–80
Tax Topics 109
Third party designee 108
Tip income 26, 104
Tips reported to employer, uncollected tax
on 106
Tuition and fees 98
Tuition program earnings 91, 104
U
Unemployment compensation 89
V
Volunteer Income Tax Assistance Program
(VITA) 8
W
Wages 26
What's new 6
What if you can't pay? 67
When and where should you file? 9
Who must file 10, 11
Who should file 9
Widows and widowers, qualifying 16
Winnings, prizes, gambling, and lotteries (other
income) 91
Withholding, federal income tax 44, 83
Your Rights
as a Taxpayer
Learn more at IRS.gov/TaxpayerRights
The Taxpayer Bill of Rights
1. The Right to Be Informed
Taxpayers have the right to know what they need to do to
comply with the tax laws. They are entitled to clear
explanations of the laws and IRS procedures in all tax forms,
instructions, publications, notices, and correspondence. They
have the right to be informed of IRS decisions about their tax
accounts and to receive clear explanations of the outcomes.
2. The Right to Quality Service
Taxpayers have the right to receive prompt, courteous, and
professional assistance in their dealings with the IRS, to be
spoken to in a way they can easily understand, to receive clear
and easily understandable communications from the IRS, and
to speak to a supervisor about inadequate service.
3. The Right to Pay No More than the
Correct Amount of Tax
Taxpayers have the right to pay only the amount of tax legally
due, including interest and penalties, and to have the IRS
apply all tax payments properly.
4. The Right to Challenge the IRS’s Position
and Be Heard
Taxpayers have the right to raise objections and provide
additional documentation in response to formal IRS actions or
proposed actions, to expect that the IRS will consider their
timely objections and documentation promptly and fairly, and
to receive a response if the IRS does not agree with their
position.
5. The Right to Appeal an IRS Decision in an
Independent Forum
Taxpayers are entitled to a fair and impartial administrative
appeal of most IRS decisions, including many penalties, and
have the right to receive a written response regarding the
Office of Appeals’ decision. Taxpayers generally have the right
to take their cases to court.
6. The Right to Finality
Taxpayers have the right to know the maximum amount of
time they have to challenge the IRS’s position as well as the
maximum amount of time the IRS has to audit a particular tax
year or collect a tax debt. Taxpayers have the right to know
when the IRS has finished an audit.
7. The Right to Privacy
Taxpayers have the right to expect that any IRS inquiry,
examination, or enforcement action will comply with the law
and be no more intrusive than necessary, and will respect all
due process rights, including search and seizure protections,
and will provide, where applicable, a collection due process
hearing.
8. The Right to Confidentiality
Taxpayers have the right to expect that any information they
provide to the IRS will not be disclosed unless authorized by
the taxpayer or by law. Taxpayers have the right to expect
appropriate action will be taken against employees, return
preparers, and others who wrongfully use or disclose taxpayer
return information.
9. The Right to Retain Representation
Taxpayers have the right to retain an authorized representative
of their choice to represent them in their dealings with the
IRS. Taxpayers have the right to seek assistance from a Low
Income Taxpayer Clinic if they cannot afford representation.
10. The Right to a Fair and Just Tax System
Taxpayers have the right to expect the tax system to consider
facts and circumstances that might affect their underlying
liabilities, ability to pay, or ability to provide information timely.
Taxpayers have the right to receive assistance from the
Taxpayer Advocate Service if they are experiencing financial
difficulty or if the IRS has not resolved their tax issues properly
and timely through its normal channels.-118-
Where Do You
File?
For the current mailing address to use to file your
2018 Form 1040, go to IRS.gov/WheretoFile.