Apr 13, 2021 Cat. No. 24811VFuture Developments
2020 Changes
R
INSTRUCTIONS
• Recovery rebate credit. This credit
is reduced by any economic impact
payments you received.
• Charitable contributions. You can
claim a deduction for charitable
contributions if you don't itemize your
deductions on Schedule A (Form
1040).
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 Forms 1040 and
1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.
Free File is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.
Including the instructions for
Schedules 1 through 3
1040and
1040-SR2020
TAX YEAR
(Rev. 4-2021)
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
Line Instructions for Forms 1040 and
1040-SR . . . . . . . . . . . . . . . . . . . . . . 13
Filing Status . . . . . . . . . . . . . . . . . . . 13
Name and Address . . . . . . . . . . . . . . . 15
Social Security Number (SSN) . . . . . . . 15
Dependents, Qualifying Child for
Child Tax Credit, and Credit for
Other Dependents . . . . . . . . . . . . . . 18
Income . . . . . . . . . . . . . . . . . . . . . . . 23
Total Income and Adjusted Gross
Income . . . . . . . . . . . . . . . . . . . . . 30
Tax and Credits . . . . . . . . . . . . . . . . . 30
Payments . . . . . . . . . . . . . . . . . . . . . 40
Refund . . . . . . . . . . . . . . . . . . . . . . . 58
Amount You Owe . . . . . . . . . . . . . . . . 61
Sign Your Return . . . . . . . . . . . . . . . . 64
Assemble Your Return . . . . . . . . . . . . 65
2020 Tax Table . . . . . . . . . . . . . . . . . . . . 66
General Information . . . . . . . . . . . . . . . . . 79
Refund Information . . . . . . . . . . . . . . . . . . 84
Instructions for Schedule 1 . . . . . . . . . . . . . 85
Instructions for Schedule 2 . . . . . . . . . . . . . 97
Instructions for Schedule 3 . . . . . . . . . . . . 102
Tax Topics . . . . . . . . . . . . . . . . . . . . . . 106
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 108
Major Categories of Federal Income and
Outlays for Fiscal Year 2019 . . . . . . . 110
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 112
Department
of the
Treasury
Internal
Revenue
Service
Have additional income, such as business or farm income or
loss, 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, health coverage tax credit, or
qualified sick and family leave credits from Schedule H or
Schedule SE.
Have other payments, such as an amount paid with a request for
an extension to file, excess social security tax withheld, or want
to defer the payment of some household employment or
self-employment tax you may owe (for certain Schedule H and
Schedule SE filers).
Owe AMT or need to make an excess advance premium tax
credit repayment.
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, Part I
Schedule 1, Part II
Schedule 2, Part I
Schedule 3, Part I
Schedule 2, Part II
Schedule 3, Part II
IF YOU... THEN USE...
For 2020, you will use Form 1040 or, if you were born before January 2, 1956, you have the option to use
Form 1040-SR.
You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through
3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe
additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide
to which schedule(s) you will need to file based on your circumstances. See the instructions for the schedules
for more information.
If you e-file your return, you generally won't notice much of a change and the software you use will generally
determine which schedules you need.
Form 1040 and 1040-SR
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. TAS strives to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.
What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with
the IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you
qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help you if:
• Your problem is causing a financial difficulty for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How can you reach TAS?
We have offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
• Go to TaxpayerAdvocate.IRS.gov/contact-us;
• Download Publication 1546, Taxpayer Advocate Service - We Are Here to Help You, available at IRS.gov/Forms-Pubs. If
you do not have internet access, you can call the IRS toll-free at 800-829-3676 and ask for a copy of Publication 1546;
• Check your local directory; or
• Call TAS toll-free at 877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. The TAS Tax Toolkit
at TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.
Know 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 TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate
Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with
the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition,
LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak
English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see
the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This
publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll-free at 800-829-3676.
Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy
Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to
taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at
ImproveIRS.org.
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, 2021, 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, Form 1040-SR, or Form 1040-NR. (Don’t include Form 1095-A.)
Health Coverage Reporting
If you or someone in your family was an employee in 2020, 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 2021. This information may
be relevant if you purchased health insurance coverage for 2020 through the Health Insurance Marketplace
and wish to claim the premium tax credit on Schedule 3, line 8. 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 2020, you don’t need the information in Part II of Form 1095-C. For more information
on who is eligible for the premium tax credit, see the Instructions for Form 8962.
Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about
health insurance options for you and your family, how to buy health insurance, and how you might qualify to get
financial assistance to buy health insurance.-5-
What's New For information about any additional changes to the 2020 tax law or any other devel-
opments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Form1040.
Postponed filing deadline. The dead-
line to file your 2020 Form 1040 or
1040-SR and pay any tax due on your
2020 return is postponed until May 17,
2021. The extended deadline also ap-
plies to making contributions to individ-
ual retirement arrangements and health
savings accounts. Estimated tax pay-
ment due dates are not changed, and the
first estimated tax payment is due on
April 15, 2021.
Unemployment compensation exclu-
sion. These instructions have been re-
vised and are being rereleased to reflect
the provision in the American Rescue
Plan of 2021, excluding up to $10,200
of unemployment compensation paid in
2020. Up to $10,200 of unemployment
compensation paid in 2020 is excluded
from income if your modified adjusted
gross income is less than $150,000. The
$150,000 threshold applies to all filing
statuses even if your filing status is mar-
ried filing jointly. If you are filing a
joint return, up to $10,200 of unemploy-
ment compensation paid to each spouse
is excluded. See the instructions for
Schedule 1, line 7, and the Unemploy-
ment Compensation Exclusion Work-
sheet, later, for more information.
When figuring the following deduc-
tions or exclusions from income, you
need to figure your adjusted gross in-
come unreduced by the amount of un-
employment compensation exclusion.
• Taxable social security benefits.
See the Social Security Benefits Work-
sheet—Lines 6a and 6b, later.
• IRA deduction. See the IRA De-
duction Worksheet—Line 19, later.
• Student loan interest deduction.
See the Student Loan Interest Deduction
Worksheet—Line 20, later.
• Nontaxable amount of the value of
Olympic or Paralympic medals and
USOC prize money. See the instructions
for Schedule 1, line 8, later.
• Exclusion of interest from Series
EE and I U.S. Savings Bonds issued af-
ter 1989. See Form 8815.
• Exclusion of employer-provided
adoption benefits. See Form 8939.
• Tuition and fees deduction. See
Form 8917.
• Deduction of up to $25,000 for ac-
tive participation in a passive rental real
estate activity. See Form 8582.
Suspension of excess advanced premi-
um tax credit (APTC) repayments.
The American Rescue Plan Act of 2021
suspended the repayment of excess
APTC amounts for 2020.
If you have already filed your return,
you don't need to take any action at this
time; don't file an amended return. See
IRS.gov/Form8962 for more informa-
tion.
Economic impact payments—EIP 1
and EIP 2. Any economic impact pay-
ments you received are not taxable for
federal income tax purposes, but they re-
duce your recovery rebate credit.
Recovery rebate credit. This credit is
figured like last year's economic impact
payment, except eligibility and the
amount of the credit are based on your
tax year 2020 information. See the in-
structions for line 30 and the Recovery
Rebate Credit Worksheet to figure your
credit amount.
Other taxpayer relief. Recent legisla-
tion provided certain tax-related bene-
fits, including the following.
• Election to use your 2019 earned
income to figure your 2020 earned in-
come credit. See the instructions for
line 27 for more information on this
election.
• Election to use your 2019 earned
income to figure your 2020 additional
child tax credit. See the instructions for
line 28 and the Instructions for Schedule
8812 for more information on this elec-
tion.
• Educator expenses include
amounts paid or incurred after March
12, 2020, for personal protective equip-
ment, disinfectant, and other supplies
used for the prevention of the spread of
coronavirus. See the instructions for
Schedule 1, line 10, later.
• If you were impacted by certain
federally declared disasters, special rules
may apply to distributions from your
IRA, profit-sharing plan, or retirement
plan. See Pubs. 590-B and 575 for de-
tails.
Form 1040-NR revision. Form
1040-NR has been revised to more
closely follow the format of Forms 1040
and 1040-SR. Beginning in 2020, Form
1040-NR will use Schedules 1, 2, and 3.
Estimated tax payments now reported
on line 26. In 2019, estimated tax pay-
ments and any amount applied from
your previous year’s return were repor-
ted on Schedule 3, line 8. In 2020, these
payments will be reported on Form 1040
or 1040-SR, line 26.
Charitable contributions. If you don't
itemize your deductions on Schedule A
(Form 1040), you may qualify to take a
deduction for charitable contributions on
line 10b. See the instructions for
line 10b for more information and to
find out how much of a deduction you
can take.
Standard deduction amount in-
creased. For 2020, the standard deduc-
tion amount has been increased for all
filers. The amounts are:
• Single or Married filing separate-
ly—$12,400.
• Married filing jointly or Qualify-
ing widow(er)—$24,800.
• Head of household—$18,650.
Virtual currency. If, in 2020, you en-
gaged in a transaction involving virtual
currency, you will need to answer the
question on page 1 of Form 1040 or
1040-SR. See Virtual Currency, later. In
2019, this question was on Schedule 1.
Deductible IRA contributions. You no
longer need to be younger than age 701/2
to take a deduction for your contribu-
tions to an IRA. See the instructions for
Schedule 1, line 19.
Coronavirus tax relief for certain in-
dividuals. The Coronavirus Aid, Relief,
and Economic Security (CARES) Act
permits certain individuals who file
Schedule SE or Schedule H to defer the
payment of 50% of the social security
tax imposed for the period beginning on
March 27, 2020, and ending December
31, 2020. For more information, see the
instructions for Schedule SE or Sched-
ule H. For information on reporting the
deferral, see the instructions for Sched-
ule 3, line 12e.
Credits for sick and family leave for
certain self-employed individuals.
The Families First Coronavirus Re-
sponse Act (FFCRA) helps self-em-
ployed individuals affected by coronavi-
rus by providing paid sick leave and
paid family leave credits equivalent to
those that employers are required to pro-
vide their employees for qualified sick
leave wages and qualified family leave
wages paid during the period beginning
April 1, 2020, and ending December 31,
2020. For more information, see the in-
structions for Form 7202 and Schedule
3, line 12b.
Form 1040-X, Amended U.S. Individ-
ual Income Tax Return. The IRS has
started to accept electronically filed
Forms 1040-X. Currently, only tax year
2019 Forms 1040 and 1040-SR can be
amended electronically. Additional im-
provements are planned for the future.
You can still file a paper Form 1040-X
and should follow the instructions for
preparing and submitting the paper
form. For more information, see
IRS.gov/Form1040X.
Schedule LEP (Form 1040), Request
for Change in Language Preference.
Schedule LEP is a new form that allows
taxpayers to state a preference to receive
written communications from the IRS in
a language other than English. For more
information, including what languages
are available and how to file, see Sched-
ule LEP.
Schedule D Tax Worksheet. If you are
filing Form 4952 and you have an
amount on line 4e or 4g, you must use
the Schedule D Tax Worksheet in the
Instructions for Schedule D to figure
your tax, even if you don't need to file
Schedule D. See the instructions for
line 16 later and the Instructions for
Schedule D.
Why have 49 million Americans used Free File?
• Security—Free File uses the latest encryption technology to safeguard your information.
• Faster Refunds—Join the eight in 10 taxpayers who get their refunds faster by using
direct deposit and e-file.
• It’s Free—through IRS.gov/FreeFile.
• Flexible Payments—File early; pay by April 15, 2021 (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 $72,000 or less in 2020, 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
$57,000 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
should also 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.
• Recovery rebate credit.
• Credits for sick and family leave.
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 2020 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2020 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
2020 return, you do not have to attach
Form 8962.TIP
Exception for certain children under
age 19 or full-time students. If certain
conditions apply, you can elect to in-
clude on your return the income of a
child who was under age 19 at the end
of 2020 or was a full-time student under
age 24 at the end of 2020. 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, 1997, is
considered to be age 24 at the end of
2020. 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 2020.
• 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
1040-NR. Pub. 519 discusses these re-
quirements and other information to
help aliens comply with U.S. tax law.
When and Where
Should You File?
File Form 1040 or 1040-SR by April 15,
2021. If you file after this date, you may
have to 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-CAUTION
!
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 instead, filing instructions and
addresses are at the end of these instruc-
tions.
The chart at the end of these in-
structions provides the current
address for mailing your re-
turn. Use these addresses for Forms
1040 or 1040-SR filed in 2021. The ad-
dress for returns filed after 2021 may be
different. See IRS.gov/Form1040 for any
updates.
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-TIPCAUTION
!
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 you
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 15, 2021, 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.
• 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.
• 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.
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 2020
you were* . . .
THEN file a return if your gross
income** was at least . . .
Single under 65
65 or older
$12,400
14,050
Married filing jointly***
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$24,800
26,100
27,400
Married filing separately any age $5
Head of household under 65
65 or older
$18,650
20,300
Qualifying widow(er) under 65
65 or older
$24,800
26,100
*If you were born on January 1, 1956, you are considered to be age 65 at the end of 2020. (If your spouse died in 2020 or
if you are preparing a return for someone who died in 2020, 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 2020, or (b) one-half of your social security benefits plus your other gross
income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the
instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means,
for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your
income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn't live with your spouse at the end of 2020 (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 $1,100.
• Your earned income was over $12,400.
• Your gross income was more than the larger of—
• $1,100, or
• Your earned income (up to $12,050) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,750 ($4,400 if 65 or older and blind).
• Your earned income was over $14,050 ($15,700 if 65 or older and blind).
• Your gross income was more than the larger of—
• $2,750 ($4,400 if 65 or older and blind), or
• Your earned income (up to $12,050) plus $2,000 ($3,650 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 $1,100.
• Your earned income was over $12,400.
• 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—
• $1,100, or
• Your earned income (up to $12,050) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,400 ($3,700 if 65 or older and blind).
• Your earned income was over $13,700 ($15,000 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—
• $2,400 ($3,700 if 65 or older and blind), or
• Your earned income (up to $12,050) 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 2020.
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 2, line 8.
f. Recapture taxes. See the instructions for line 16 and Schedule 2, lines 7b and 8.
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).
Need more information or forms? Visit IRS.gov. -12-
Line
Instructions
for
Forms 1040
and 1040-SR
Also see the instructions for Schedule 1 through Schedule 3 that follow the
Form 1040 and 1040-SR 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.
What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if
you were born before January 2, 1956.
Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1
through December 31, 2020, write “Tax Year” and the beginning and ending months
of your fiscal year in the top margin of page 1 of Form 1040 or 1040-SR.
Write-in information. If you need to write a word, code, and/or dollar amount on
Form 1040 or 1040-SR to explain an item of income or deduction, but don't have
enough space to enter the word, code, and/or dollar amount, you can put an asterisk
next to the applicable line number and put a footnote at the bottom of page 2 of your
tax return indicating the line number and the word, code, and/or dollar amount you
need to enter.
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 1. You may instead put an aster-
isk next to line 1 and in the white space at the bottom of page 2 of Form 1040 or
1040-SR, enter “*Line 1: 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 or 1040-SR if any of
the following was true on December 31,
2020.
• 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 2020, your divorce wasn't
final (an interlocutory decree), you are
considered married and can't check the
box.TIP
• You were widowed before January
1, 2020, and didn't remarry before the
end of 2020. But if you have a child,
you may be able to use the qualifying
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 or
1040-SR if any of the following apply.
• You were married at the end of
2020, even if you didn't live with your
spouse at the end of 2020.
• Your spouse died in 2020 and you
didn't remarry in 2020.
• You were married at the end of
2020 and your spouse died in 2021 be-
fore filing a 2020 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 2020, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details.
-13- Need more information or forms? Visit IRS.gov.
Married Filing Separately
Check the “Married filing separately”
box at the top of Form 1040 or 1040-SR
if you are married and file a separate re-
turn. Enter your spouse’s name in the
entry space below the filing status
checkboxes. Be sure to enter your spou-
se’s SSN or ITIN in the space for spou-
se’s SSN on Form 1040 or 1040-SR. If
your spouse doesn’t have and isn’t re-
quired to have an SSN or ITIN, enter
“NRA.”
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 will usually 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 2020. See Married persons
who live apart, later.
Head of Household
You can check the “Head of household”
box at the top of Form 1040 or 1040-SR
if you are unmarried and provide a home
for certain other persons. You are con-
sidered 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 2020. But if, at the end of 2020,
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 2020 and you meet the other rules un-
der Married persons who live apart, lat-
er.
• You are married to a nonresident
alien at any time during the year and the
election to treat the alien spouse as a res-
ident alien is not made.TIP
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 2020 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.
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, later).
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 2020, 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 2020 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 below the filing status check-
boxes. If you don’t enter the name, it
will take us longer to process your re-
turn.
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 or 1040-SR.
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 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 2020, 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 2020, you are consid-
ered unmarried if all of the following
apply.
• You lived apart from your spouse
for the last 6 months of 2020. 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 2020.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2020 (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. AnTIP
Need more information or forms? Visit IRS.gov. -14-
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 or
1040-SR and use joint return tax rates
for 2020 if all of the following apply.
1. Your spouse died in 2018 or 2019
and you didn't remarry before the end of
2020.
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 2020:
a. The child had gross income of
$4,300 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 below the filing status
checkboxes. If you don’t enter the name,
it will take us longer to process your re-
turn.
3. This child lived in your home for
all of 2020. 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 2020, 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 or 1040-SR.
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.
A child is considered to have lived
with you for all of 2020 if the child was
born or died in 2020 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 below the filing
status checkboxes instead of below your
name.
If you filed a joint return for
2019 and you are filing a joint
return for 2020 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2019
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.TIPTIP
Foreign Address
If you have a foreign address, enter the
city name on the appropriate line. Don’t
enter any other information on that line,
but also complete the spaces below that
line. Don’t abbreviate the country name.
Follow the country’s practice for enter-
ing the postal code and the name of the
province, county, or state.
Death of a Taxpayer
See Death of a Taxpayer under General
Information, later.
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
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 or 1040-SR, W-2,
and 1099 agree with your social security
card. If they don’t, certain deductions
and credits on Form 1040 or 1040-SR
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 possible to make sure your
earnings are credited to your social se-
curity 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.
-15- Need more information or forms? Visit IRS.gov.
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 88
(9NN-88-NNNN) or if your ITIN has
the middle digits 90, 91, 92, 94, 95, 96,
97, 98, or 99 and was assigned before
2013, it expired at the end of 2020 and
must be renewed if you need to file a
federal tax return in 2021. You don't
need to renew your ITIN if you don't
need to file a federal tax return. You can
find more information at IRS.gov/ITIN.
ITINs with middle digits 70
through 87 have expired and
must also be renewed if you
need to file a tax return in 2021 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.
Standard Deduction
If you are filing Form 1040-SR,
you can find a Standard De-
duction Chart on the last page
of that form that can calculate the
amount of your standard deduction in
most situations.
Don’t file the Standard Deduction
Chart with your return.TIPTIP
Single and Married Filing
Jointly
If you or your spouse (if you are married
and filing a joint return) can be claimed
as a dependent on someone else’s return,
check the appropriate box in the Stand-
ard Deduction section.
If you were a dual-status alien, check
the “Spouse itemizes on a separate re-
turn or you were a dual-status alien”
box. If you were a dual-status alien and
you file a joint return with your spouse
who was a U.S. citizen or resident alien
at the end of 2020 and you and your
spouse agree to be taxed on your com-
bined worldwide income, don’t check
the box.
Age/Blindness
If you or your spouse (if you are married
and filing a joint return) were born be-
fore January 2, 1956, or were blind at
the end of 2020, check the appropriate
boxes on the line labeled “Age/Blind-
ness.”
Don’t check any boxes for your
spouse if your filing status is head of
household.
Death of spouse in 2020. If your
spouse was born before January 2, 1956,
but died in 2020 before reaching age 65,
don’t check the box that says “Spouse
was born before January 2, 1956.”
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, 1955, and died on February
13, 2020. Your spouse is considered age
65 at the time of death. Check the appro-
priate box for your spouse. However, if
your spouse died on February 12, 2020,
your spouse isn't considered age 65.
Don’t check the box.
Death of taxpayer in 2020. If you are
preparing a return for someone who died
in 2020, see Pub. 501 before completing
the standard deduction information.
Blindness
If you weren’t totally blind as of De-
cember 31, 2020, 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.
If your filing status is married filing
separately and your spouse was born be-
fore January 2, 1956, or was blind at the
end of 2020, you can check the appro-
priate box(es) on the line labeled “Age/
Blindness” if your spouse had no in-
come, isn't filing a return, and can't be
claimed as a dependent on another per-
son'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 can also have $3 go
to the fund. If you check a box, your tax
or refund won't change.
Virtual Currency
Virtual currency is a digital representa-
tion of value, other than a representation
of the U.S. dollar or a foreign currency
(“real currency”), that functions as a unit
of account, a store of value, or a medium
of exchange. Some virtual currencies are
convertible, which means that they have
an equivalent value in real currency or
act as a substitute for real currency. The
IRS uses the term “virtual currency” to
describe the various types of convertible
virtual currency that are used as a medi-
Need more information or forms? Visit IRS.gov. -16-
um of exchange, such as digital currency
and cryptocurrency. Regardless of the
label applied, if a particular asset has the
characteristics of virtual currency, it will
be treated as virtual currency for Federal
income tax purposes.
If, in 2020, you engaged in any trans-
action involving virtual currency, check
the “Yes” box next to the question on
virtual currency on page 1 of Form 1040
or 1040-SR. A transaction involving vir-
tual currency includes, but is not limited
to:
• The receipt or transfer of virtual
currency for free (without providing any
consideration), including from an air-
drop or hard fork;
• An exchange of virtual currency
for goods or services;
• A sale of virtual currency;
• An exchange of virtual currency
for other property, including for another
virtual currency; and
• A disposition of a financial interest
in virtual currency.
A transaction involving virtual cur-
rency does not include the holding of
virtual currency in a wallet or account,
or the transfer of virtual currency from
one wallet or account you own or con-
trol to another that you own or control.
If you disposed of any virtual currency
that was held as a capital asset through a
sale, exchange, or transfer, use Form
8949 to figure your capital gain or loss
and report it on Schedule D (Form
1040).
If you received any virtual currency
as compensation for services or disposed
of any virtual currency that you held for
sale to customers in a trade or business,
you must report the income as you
would report other income of the same
type (for example, W-2 wages on Form
1040 or 1040-SR, line 1, or inventory or
services from Schedule C on Schedule
1).
For more information, go to IRS.gov/
virtualcurrencyfaqs.
-17- 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 under De-
pendents on page 1 of Form 1040 or 1040-SR 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 or
1040-SR.
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 2020 return (including extensions). If an ITIN is applied
for on or before the due date of a 2020 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 2020 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2020, 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 2020 (see Pub. 501)AND
Who isn't filing a joint return for 2020
or is filing a joint return for 2020 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 2020. 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 2020, 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. -18-
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 2020 tax return? See Steps 1,
2, and 4.
Yes.STOP
You can't claim any
dependents. Complete
the rest of Form 1040 or
1040-SR and any
applicable schedules.
No. You can claim this
child as a dependent.
Complete columns (1)
through (3) of the
Dependents section on
page 1 of Form 1040 or
1040-SR 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 adoption taxpayer
identification number (ATIN) issued on or before the due
date of your return (including extensions)? (Answer “Yes”
if you are applying for an ITIN or ATIN for the child on or
before the due date of your return (including extensions).)
Yes. Continue No.STOP
You can’t claim the child
tax credit or the credit for
other dependents for this
child.
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
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 2020?
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 on
page 1 of Form 1040 or
1040-SR for this person.
Step 3
4. Did this child have an SSN valid for employment issued
before the due date of your 2020 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 on
page 1 of Form 1040 or
1040-SR 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 on
page 1 of Form 1040 or
1040-SR 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 2020. 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 $4,300 in 2020. 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 2020. But see Children
of divorced or separated parents, Multiple support agreements, and Kidnapped
child, later.
Step 4
-19- 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 2020 tax return? See Steps 1,
2, and 4.
Yes.STOP
You can't claim any
dependents. Complete
the rest of Form 1040 or
1040-SR and any
applicable schedules.
No. You can claim this
person as a dependent.
Complete columns (1)
through (3) of the
Dependents section on
page 1 of Form 1040 or
1040-SR. 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 ATIN
issued on or before the due date of your 2020 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
Step 5
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 on
page 1 of Form 1040 or
1040-SR for this
person.
No.STOP
You can’t claim the
credit for other
dependents for this
qualifying relative.
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 2020 (whether or not they are or
were married).
2. The child received over half of his or her support for
2020 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 2020.
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 2020, 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 2020.
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 19 and 28). However, this
Need more information or forms? Visit IRS.gov. -20-
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 2020. The noncustodial parent is the other parent. If
the child was with each parent for an equal number of nights,
the custodial parent is the parent with the higher adjusted gross
income. 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), certainCAUTION
!
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 2020, the person is considered
to have lived with you for more than half of 2020 if your home
was this person's home for more than half the time he or she
was alive in 2020.
Any other person is considered to have lived with you for all
of 2020 if the person was born or died in 2020 and your home
was this person's home for the entire time he or she was alive in
2020.
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 2020, 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
-21- Need more information or forms? Visit IRS.gov.
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 19)
and additional child tax credit (line 28).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 2).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 27).
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 2020. 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 2020.
• 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 2020.
• 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 2020, 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 2020 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 2020 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 2020 return (in-
cluding extensions), you can't claim the child tax credit or the
credit for other dependents on your original or an amended
2020 return.
If you apply for an ITIN on or before the due date of your
2020 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 2020 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. -22-
Income
Generally, you must report all income
except income that is exempt from tax
by law. For details, see the following in-
structions and the Schedule 1 instruc-
tions, especially the instructions for lines
1 through 7 and Schedule 1, lines 1
through 8. 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 must also 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.
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 5a and 5b.
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 2020, 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 must also
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
must usually 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 must generally 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.
If you are entering amounts that in-
clude cents, make sure to include the
decimal point. There is no cents column
on the form.
The lines on Forms 1040 and
1040-SR are the same. Referen-
ces to lines in the following in-
structions refer to the line on either
form.
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 must
also 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 than $2,200 in
2020. 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 $2,200 in 2020, 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 8.
• Tip income you didn't report to
your employer. This should include anyCAUTION
!
-23- Need more information or forms? Visit IRS.gov.
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 2, line 5.
• Dependent care benefits, which
should be shown in box 10 of your
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 may also be able to ex-
clude amounts if you adopted a child
with special needs and the adoption be-
came final in 2020.
• 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
2020 under all plans was more than
$19,500 (excluding catch-up contribu-
tions as explained later), include the ex-
cess on line 1. This limit is (a) $13,500
if you have only SIMPLE plans, or (b)
$22,500 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 are already inclu-CAUTION
!
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 2020, your employer may have al-
lowed an additional deferral (catch-up
contributions) of up to $6,500 ($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.
• 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 5a and 5b. 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 5a and 5b. Payments from an IRA
are 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, cer-
tain traveling salespeople, and certain
homeworkers. Statutory employees re-
port the amount shown in box 1 of Form
W-2 on a Schedule C along with any re-
lated business expenses.CAUTION
!
Missing or Incorrect Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
February 1, 2021. 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 must still 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 11 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
Need more information or forms? Visit IRS.gov. -24-
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
applies 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 2020 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 2020 income. For de-
tails, see Pub. 550.
If you get a 2020 Form
1099-INT for U.S. savings bond
interest that includes amounts
you reported before 2020, see Pub. 550.
Line 3a
Qualified Dividends
Enter your total qualified dividends on
line 3a. Qualified dividends are also 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 yourTIP
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 that
first became a surrogate foreign corpora-
tion after December 22, 2017, other than
a foreign corporation that 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,
2020. XYZ Corp. paid a cash dividend
of 10 cents per share. The ex-dividend
date was July 16, 2020. 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,
2020. You held your shares of XYZ
Corp. for only 34 days of the 121-day
period (from July 9, 2020, through Au-
gust 11, 2020). The 121-day period be-
gan on May 17, 2020 (60 days before
the ex-dividend date), and ended on
September 14, 2020. 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, 2020 (the day before
the ex-dividend date), and you sold the
stock on September 16, 2020. You held
the stock for 63 days (from July 16,
2020, through September 16, 2020). 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, 2020, through September
14, 2020).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2020. ABC Mutual
Fund paid a cash dividend of 10 cents a
share. The ex-dividend date was July 16,
2020. 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, 2020. 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 16
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.TIP
-25- Need more information or forms? Visit IRS.gov.
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 8, only if
they exceed the total of all net premiums
you paid for the contract.
Lines 4a and 4b
IRA Distributions
Special rules may apply if you
received a coronavirus-related
distribution from your individu-
al retirement arrangement (IRA) on or
after January 1, 2020, and before De-
cember 31, 2020. See Pub. 590-B for de-
tails.
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 on certain dates
to buy or construct a main home in one
of the federally declared disaster areas
eligible for these special rules, but that
home wasn't bought or constructed be-
cause 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,
simplified employee pension (SEP)
IRA, and a savings incentive match plan
for employees (SIMPLE) 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 rolled over,
enter -0- on line 4b. If the total distribu-TIPTIPTIP
tion wasn't rolled over, enter the part not
rolled over on line 4b unless Exception 2
applies to the part not rolled over. Gen-
erally, a rollover must be made within
60 days after the day you received the
distribution. For more details on roll-
overs, see Pub. 590-A and Pub. 590-B.
If you rolled over the distribution into
a qualified plan or you made the rollover
in 2021, 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.
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 2020
or an earlier year. If you made nonde-
ductible contributions to these IRAs for
2020, 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 2014 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 2020.
4. You had a 2019 or 2020 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 2020.
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 70 1/2 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 can also 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-B 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 can gener-
ally 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.CAUTION
!
Need more information or forms? Visit IRS.gov. -26-
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 and
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 you received an
early distribution from your
IRA and the total wasn't rolled over or
wasn’t coronavirus related. See the in-
structions for Schedule 2, line 6, for de-
tails.
More information. For more informa-
tion about IRAs, see Pub. 590-A and
Pub. 590-B.
Lines 5a and 5b
Pensions and Annuities
Special rules may apply if you
received a coronavirus-related
distribution from a profit-shar-
ing plan or retirement plan on or after
January 1, 2020, and before December
31, 2020. See Pub. 575 for details.
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 areasCAUTION
!CAUTION
!TIPTIP
eligible 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
5a and 5b. 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.
Attach Form(s) 1099-R to
Form 1040 or 1040-SR if any
federal income tax was with-
held.
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 2020. 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 5b; don’t make
an entry on line 5a.
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) onTIP
line 5a. 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 5b. 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 5b. 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 distributions
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 5a
-27- Need more information or forms? Visit IRS.gov.
and the taxable amount on line 5b. Enter
“PSO” next to line 5b.
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
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 andCAUTION
!
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 5a and 5b 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 5a the distribution from
Form 1099-R, box 1. From this amount,
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 5b. If the re-
maining amount is zero and you have no
other distribution to report on line 5b,
enter -0- on line 5b. Also enter "Roll-
over" next to line 5b.
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 2,
line 6.
Enter the total distribution on line 5a
and the taxable part on line 5b. 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 6a and 6b
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
2020. 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 2020 and you or your
spouse were covered by a retirement
plan at work or through self-employ-
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 2020
and your total repayments (box 4) were
more than your total benefits for 2020
(box 3). None of your benefits are taxa-
ble for 2020. Also, if your total repay-
ments in 2020 exceed your total benefits
received in 2020 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, 4563, or
8815, or you exclude employer-provided
adoption benefits or income from sour-
ces within Puerto Rico. Instead, use the
worksheet in Pub. 915.TIP
Need more information or forms? Visit IRS.gov. -28-
Simplified Method Worksheet—Lines 5a and 5b 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 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2020 on Form 1040 or
1040-SR, line 5a.
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 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the
amount from Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public
Safety Officers before entering an amount on line 5b 9.
10. Was your annuity starting date before 1987?
Yes. STOP Do not complete the rest of this worksheet.
No. Add lines 6 and 8. This is the amount you have recovered tax free through 2020. 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 or
1040-SR, line 5a
Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . .
. . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
-29- Need more information or forms? Visit IRS.gov.
Benefits for earlier year re-
ceived in 2020? If any of your
benefits are taxable for 2020
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.
Disability payments (including Social
Security Disability Insurance (SSDI)
payments) are generally not included in
income if they are for injuries incurred
as a direct result of a terrorist attack di-
rected against the United States or its al-
lies. If these payments are incorrectly re-
ported as taxable on Form W-2 or Form
1099-R, contact the company or agency
making the disability payments to get a
corrected Form W-2 or Form 1099-R. If
these payments are incorrectly reported
as taxable on Form SSA-1099, don't in-
clude the nontaxable portion of income
on your tax return. You may receive a
notice from the IRS regarding the omit-
ted payments. Follow the instructions in
the notice to explain that the excluded
payments aren't taxable. For more infor-
mation about these payments, see Pub.
3920.
Form RRB-1099. If you need a re-
placement Form RRB-1099, call the
Railroad Retirement Board at
877-772-5772 or go to www.rrb.gov.
Line 7
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 don’t have to file
Form 8949 or Schedule D if you aren’t
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); andTIP
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
aren’t deferring any capital gain by in-
vesting in a qualified opportunity zone
fund or terminating deferral from an in-
vestment in a qualified opportunity
zone, and your only capital gains and
losses are:
• Capital gain distributions;
• A capital loss carryover from
2019;
• 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, the QOF
box in box 3 isn’t checked, and you
don’t need to make any adjustments 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 7
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 7 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 16 instructions to
figure your tax.TIP
Total Income and
Adjusted Gross
Income
Lines 10a, 10b, and 10c
Adjustments to Income
Line 10a
Enter any adjustments to income from
Schedule 1, line 22, on line 10a.
Line 10b
If you don't itemize deductions on
Schedule A (Form 1040), you (or you
and your spouse if filing jointly) may be
able to take a charitable deduction for
cash contributions made in 2020.
Enter the total amount of your contri-
butions on line 10b. Don't enter more
than:
• $300 if single, head of household,
or qualifying widow(er);
• $300 if married filing jointly; or
• $150 if married filing separately.
The contributions must be made to
organizations that are religious, charita-
ble, educational, scientific, or literary in
purpose. See Pub. 526 for more informa-
tion on the types of organizations that
qualify. A deduction can't be taken for a
contribution to an organization descri-
bed in I.R.C. 509(a)(3) or for the estab-
lishment of a new, or maintenance of an
existing, donor-advised fund. Also, con-
tributions of noncash property and con-
tributions carried forward from prior
years don't qualify for this deduction.
See the Instructions for Schedule A and
Pub. 526 for more information on those
types of contributions.
Tax and Credits
Line 12
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.
Need more information or forms? Visit IRS.gov. -30-
Social Security Benefits Worksheet—Lines 6a and 6b Keep for Your Records
If you are excluding unemployment compensation from your income, complete the Unemployment
Compensation Exclusion Worksheet—Schedule 1, line 8, before completing this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 22 (see the
instructions for Schedule 1, line 22).
If you are married filing separately and you lived apart from your spouse for all of 2020, enter “D” to
the right of the word “benefits” on line 6a. If you don’t, you may get a math error notice from the IRS.
Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this
worksheet instead of a publication to find out if any of your benefits are taxable.
Before you begin:
1. Enter the total amount from box 5 of all your Forms SSA-1099 and
RRB-1099. Also enter this amount on Form 1040 or 1040-SR,
line 6a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. • If you are not excluding unemployment compensation from income, combine the amounts
from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, 5b, 7, and 8.
• If you are excluding unemployment compensation from income, combine the amounts
from Form 1040 or 1040-SR , lines 1, 2b, 3b, 4b, 5b, 7, Schedule 1, lines 1 through 7, and line 3
of the Unemployment Compensation Exclusion Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the total of the amounts from Form 1040 or 1040-SR, line 10b, Schedule 1, lines 10
through 19, plus any write-in adjustments you entered on the dotted line next to Schedule 1,
line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Is the amount on line 6 less than the amount on line 5?
No.STOP None of your social security benefits are taxable. Enter -0- on Form 1040 or
1040-SR, line 6b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. If you are:
• Married filing jointly, enter $32,000
• Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2020,
enter $25,000 . . . . . . . . . . . . . . . 8.
• Married filing separately and you lived with your spouse at any time
in 2020, skip lines 8 through 15; multiply line 7 by 85% (0.85) and
enter the result on line 16. Then, go to line 17
9. Is the amount on line 8 less than the amount on line 7?
No.STOP None of your social security benefits are taxable. Enter -0- on Form 1040 or
1040-SR, line 6b. If you are married filing separately and you lived apart from
your spouse for all of 2020, be sure you entered “D” to the right of the word
“benefits” on line 6a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying
widow(er), or married filing separately and you lived apart from your spouse for all
of 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040 or 1040-SR, line 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.TIP
If any of your benefits are taxable for 2020 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.
-31- Need more information or forms? Visit IRS.gov.
Itemized Deductions
To figure your itemized deductions, fill
in Schedule A.
Standard Deduction
Most Form 1040 filers can find their
standard deduction by looking at the
amounts listed to the left of line 12.
Most Form 1040-SR filers can find their
standard deduction by using the chart on
the last page of Form 1040-SR.
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,
1956, 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, 1956, or Were Blind
if you are filing Form 1040 or by using
the chart on the last page of Form
1040-SR.
• You were born before January 2,
1956.
• You are blind.
• Spouse was born before January 2,
1956.
• 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, 1956, 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 2016TIP
and subsequent years. See the Instruc-
tions for Form 4684 and Schedule A,
line 16, for more information.
Line 13
Qualified Business Income
Deduction (Section 199A
Deduction)
To figure your Qualified Business In-
come Deduction, use Form 8995 or
Form 8995-A as applicable.
Use Form 8995 if:
• You have qualified business in-
come, qualified REIT dividends, or
qualified PTP income (loss),
• Your 2020 taxable income before
the qualified business income deduction
is less than or equal to $163,300
($326,600 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 Form 8995-A, Qualified Business
Income Deduction. Attach whichever
form you use (Form 8995 or 8995-A) to
your return. See the instructions for
Forms 8995 and 8995-A for more infor-
mation for figuring and reporting your
qualified business income deduction.
Line 16
Tax
Include in the total on the entry space on
line 16 all of the following taxes that ap-
ply.
• 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). Reduce the amount of tax by any
foreign tax credits claimed on Form
1118. 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 2020 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.
• Tax from Form 8978, line 14 (re-
lating to partner's audit liability under
section 6226). Check box 3 and enter the
amount of the liability and “Form 8978”
in the space next to that box. If the
amount on Form 8978, line 14, is nega-
tive, report it on Schedule 3 (Form
1040), line 6c.
• Net tax liability deferred under
section 965(i). If you had a net 965 in-
clusion and made an election to defer
your net 965 tax liability under section
965(i), check box 3 and enter (as a nega-
tive 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 13 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
Need more information or forms? Visit IRS.gov. -32-
Standard Deduction Worksheet for Dependents—Line 12 Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1. Check if: You were born before January 2, 1956.
You are blind.
Spouse was born before January 2, 1956.
Spouse is blind.
Total number of boxes
checked . . . . . . . . . . . . . . . . . . 1.
2. Is your earned income* more than $750?
Yes. Add $350 to your earned income. Enter the total. . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
No. Enter $1,100.
3. Enter the amount shown below for your filing status.
• Single or married filing separately—$12,400
• Married filing jointly—$24,800
• Head of household—$18,650
. . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Standard deduction.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1956, and not blind, stop here and enter this
amount on Form 1040 or 1040-SR, line 12. Otherwise, go to line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a.
b. If born before January 2, 1956, or blind, multiply the number on line 1 by $1,300 ($1,650 if single or head of
household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b.
c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12 . . . . . . . . . . . . . . . . . . . . . . . 4c.
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any
taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1, and
Schedule 1, lines 3 and 6, minus the amount, if any, on Schedule 1, line 14.
Standard Deduction Chart for People Who Were Born Before January 2, 1956, 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, 1956.
Spouse was born before January 2, 1956.
You are blind.
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
$14,050
15,700
Married filing jointly
$26,100
27,400
28,700
30,000
Qualifying widow(er) 1
$26,100
27,400
Married filing separately*
$13,700
15,000
16,300
17,600
Head of household 1
$20,300
21,950
* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed
as a dependent on another person's return.
-33- Need more information or forms? Visit IRS.gov.
$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 must generally
be used to figure the tax on your un-
earned income over $2,200 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 $2,200 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 2020,
b. Age 18 at the end of 2020 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 2020 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 2020.
5. You don’t file a joint return in
2020.
A child born on January 1, 2003, is
considered to be age 18 at the end of
2020; a child born on January 1, 2002, is
considered to be age 19 at the end of
2020; and a child born on January 1,
1997, is considered to be age 24 at the
end of 2020.
Schedule D Tax Worksheet. Use the
Schedule D Tax Worksheet in the In-
structions for Schedule D to figure the
amount to enter on Form 1040 or
1040-SR, line 16, if:
• You have to file Schedule D, and
line 18 or 19 of Schedule D is more than
zero; or
• You have to file Form 4952 and
you have an amount on line 4e or 4g,
even if you don’t need to file Sched-
ule D.
But if you are filing Form 2555, 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 or 1040-SR, line 3a.
• You don’t have to file Schedule D
and you reported capital gain distribu-
tions on Form 1040 or 1040-SR, line 7.
• You are filing Schedule D and
Schedule D, lines 15 and 16, are both
more than zero.
But if you are filing Form 2555, 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, you
must figure your tax using the Foreign
Earned Income Tax Worksheet.
Need more information or forms? Visit IRS.gov. -34-
Foreign Earned Income Tax Worksheet—Line 16 Keep for Your RecordsCAUTION
!
If Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet.
1. Enter the amount from Form 1040 or 1040-SR, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50 . . . . . . 2a.
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are
related to excluded income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b.
c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c.
3. Add lines 1 and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet,
Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form
8615, whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax
computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure
the tax on this line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the
Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
the entry space on Form 1040 or 1040-SR, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if
you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the
Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract
Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax
Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then,
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040).
-35- Need more information or forms? Visit IRS.gov.
Qualified Dividends and Capital Gain Tax Worksheet—Line 16 Keep for Your Records
See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 or 1040-SR through line 15.
If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box
on Form 1040 or 1040-SR, line 7.
Before you begin:
1. Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are
filing Form 2555 (relating to foreign earned income), enter the amount from
line 3 of the Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Form 1040 or 1040-SR,
line 3a* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or 16 is blank
or a loss, enter -0-. 3.
No. Enter the amount from Form 1040 or
1040-SR, line 7.
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter:
$40,000 if single or married filing separately,
$80,000 if married filing jointly or qualifying widow(er),
$53,600 if head of household. . . . . . . . . . . . . 6.
7. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Subtract line 8 from line 7. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . . 9.
10. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter the amount from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter:
$441,450 if single,
$248,300 if married filing separately,
$496,600 if married filing jointly or qualifying widow(er),
$469,050 if head of household.
. . . . . . . . . . . . 13.
14. Enter the smaller of line 1 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Add lines 5 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Subtract line 15 from line 14. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 16.
17. Enter the smaller of line 12 or line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Multiply line 17 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Add lines 9 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. Subtract line 19 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.
21. Multiply line 20 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21.
22. Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.
23. Add lines 18, 21, and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23.
24. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24.
25. Tax on all taxable income. Enter the smaller of line 23 or 24. Also include this amount on the entry
space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on the
entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income
Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25.
* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
Need more information or forms? Visit IRS.gov. -36-
Line 19
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 2020 re-
turn. Don’t file Form 8862 if you filed
Form 8862 for 2019 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 or
credit for other dependents even though
you aren’t eligible and it is later deter-CAUTION
!
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 2020 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
!
-37- Need more information or forms? Visit IRS.gov.
Yes. 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 or 1040-SR, line 11.
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 or credit for other dependents on
Form 1040 or 1040-SR, line 19. You also can’t take the additional
child tax credit on Form 1040 or 1040-SR, line 28. Complete the
rest of your Form 1040 or 1040-SR.
Yes. Subtract line 7 from line 3. Enter the result.
Go to Part 2.
Part 1
2020 Child Tax Credit and Credit for Other Dependents
Worksheet—Line 19 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 2020, 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 or 1040-SR 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 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. -38-
2020 Child Tax Credit and Credit for Other Dependents
Worksheet—Continued
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 or 1040-SR,
line 19.
You may be able to take the additional child tax credit
on Form 1040 or 1040-SR, line 28, if you answered “Yes” on
line 11 or line 12 above.
First, complete your Form 1040 or 1040-SR through line
27 (also complete Schedule 3, line 10).
Then, use Schedule 8812 to figure any additional child tax
credit.
9Enter the amount from Form 1040 or 1040-SR, line 18.
Add any amounts from:
Keep for Your Records
TIP
Schedule 3, line 1
+Schedule 3, line 2
Enter the total.
Part 2
+Schedule R, line 22
Before you begin Part 2:
+Schedule 3, line 4
+Form 5695, line 30*
+Schedule 3, line 3
+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 2020.CAUTION
* If applicable. 1040
1040-SR
or-39- Need more information or forms? Visit IRS.gov.
Payments
Line 25
Federal Income Tax
Withheld
Line 25a—Form(s) W-2
Add the amounts shown as federal in-
come tax withheld on your Form(s)
W-2. Enter the total on line 25a. The
amount withheld should be shown in
box 2 of Form W-2. Attach your
Form(s) W-2 to your return.
Line 25b—Form(s) 1099
Include on line 25b any federal income
tax withheld on your Form(s) 1099-R.
The amount withheld should be shown
in box 4. Attach your Form(s) 1099-R to
the front of your return if federal income
tax was withheld.
If you received a 2020 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 25b. This should be
shown in box 4 of Form 1099, box 6 of
Form SSA-1099, or box 10 of Form
RRB-1099.
Line 25c—Other Forms
Include on line 25c any federal income
tax withheld on your Form(s) W-2G.
The amount withheld should be shown
in box 4. Attach Form(s) W-2G to the
front of your return if federal income tax
was withheld.
If you had Additional Medicare Tax
withheld, include the amount shown on
Form 8959, line 24, in the total on
line 25c. Attach Form 8959.
Include on line 25c any federal in-
come tax withheld that is shown on a
Schedule K-1.
Also include on line 25c any tax
withheld 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.
Line 26
2020 Estimated Tax Payments
Enter any estimated federal income tax
payments you made for 2020. Include
any overpayment that you applied to
your 2020 estimated tax from:
• Your 2019 return, or
• An amended return (Form
1040-X).
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 2020. 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 2020 or in 2021 before filing a
2020 return.
Divorced taxpayers. If you got di-
vorced in 2020 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 or 1040-SR. If you were di-
vorced and remarried in 2020, enter
your present spouse's SSN in the space
provided on the front of Form 1040 or
1040-SR. Also, on the dotted line next
to line 26, enter your former 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 or
1040-SR that explains all the payments
you and your spouse made in 2020 and
the name(s) and SSN(s) under which
you made them.
Need more information or forms? Visit IRS.gov. -40-
Line 27—
Earned Income Credit (EIC)
What Is the EIC?
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.
You may elect to use your 2019 earned income to fig-
ure your EIC if your 2019 earned income is more than
your 2020 earned income. For details, see Pub. 596.
If you make the election to use your 2019 earned income to
figure your EIC, enter “PYEI” and the amount of your earned
income on the dotted line next to line 27.
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.
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 may also have to pay penalties.
Refunds for returns claiming the earned income credit
can't be issued before mid-February 2021. This delay
applies to the entire refund, not just the portion associ-
ated with the earned income credit.
All Filers
1. If, in 2020:
• 3 or more children lived with you, is the amount on Form
1040 or 1040-SR, line 11, less than $50,954 ($56,844 if
married filing jointly)?
• 2 children lived with you, is the amount on Form 1040 or
1040-SR, line 11, less than $47,440 ($53,330 if married
filing jointly)?
• 1 child lived with you, is the amount on Form 1040 or
1040-SR, line 11, less than $41,756 ($47,646 if married
filing jointly)?
• No children lived with you, is the amount on Form 1040
or 1040-SR, line 11, less than $15,820 ($21,710 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 ofTIPCAUTION
!TIP
Step 1
your 2020 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” on the dotted
line next to line 27.
3. Is your filing status married filing separately?
Yes.STOP
You can't take the
credit.
No. Continue
4. Are you filing Form 2555 (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
2020?
Yes. See Nonresident
aliens, later, under
Definitions and Special
Rules.
No. Go to Step 2.
Investment Income
1. Add the amounts from
Form 1040 or 1040-SR:
Line 2a
Line 2b +
Line 3b +
Line 7* +
Investment Income =
*If line 7 is a loss, enter -0-.
2. Is your investment income more than $3,650?
Yes. Continue No. Skip question 3; go
to question 4.
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 2020?
• You are filing Schedule E.
Step 2
-41- Need more information or forms? Visit IRS.gov.
• 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 2020 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2020, 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 2020
or is filing a joint return for 2020 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 2020.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 2020 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 2020, see Qualifying
child of more than one person, later. If the child was married, see Married child,
later.
Step 3
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 2020, 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 2020?
Yes. Skip question 3
and Step 4; go to Step 5. No. Continue
3. Could you be a qualifying child of another person for 2020?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2020 tax return or is filing a 2020 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” on
the dotted line next to
line 27.
No. Skip Step 4; go to
Step 5.
Filers Without a Qualifying
Child
1. Is the amount on Form 1040 or 1040-SR, line 11, less than
$15,820 ($21,710 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 2020? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1955, and before January 2, 1996.) If your
spouse died in 2020 or if you are preparing a return for
someone who died in 2020, 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 2020?
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” on the dotted
line next to line 27.
4. Are you filing a joint return for 2020?
Yes. Skip questions 5
and 6; go to Step 5. No. Continue
5. Could you be a qualifying child of another person for 2020?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2020 tax return or is filing a 2020 return only
Step 4
Need more information or forms? Visit IRS.gov. -42-
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”
on the dotted line next
to line 27.
No. Continue
6. Can you be claimed as a dependent on someone else's 2020
tax return?
Yes.STOP
You can't take the
credit.
No. Go to Step 5.
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 or 1040-SR,
line 1 . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter any amount included on Form 1040 or
1040-SR, 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 or
1040-SR, 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 or 1040-SR, line 1.) . 3.
4. Enter any amount included on Form 1040 or
1040-SR, 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 or 1040-SR,
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 or
1040-SR, line 1, that is a Medicaid waiver
payment you exclude from income (see the
instructions for Schedule 1, line 8), 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
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 on the dotted line next to line 27 on
Form 1040 or 1040-SR. 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 elect to use your 2019 earned income to figure your EIC if
your 2019 earned income is more than your 2020 earned income. For
details, see Pub. 596. If you make this election, skip question 2 and go to
question 3.CAUTION
!
Electing to use your 2019 earned income may increase or
decrease your EIC. Figure the credit using your 2020 earned income.
Then, figure the credit using your 2019 earned income. Compare the
amounts before making the election.CAUTION
!
If you are using your 2019 earned income to figure your 2020
EIC and you elected to include nontaxable combat pay, be sure to use
2019 nontaxable combat pay and enter that amount on the dotted line
next to line 27.
2. Were you self-employed at any time in 2020, 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 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 $50,954 ($56,844 if married filing jointly)?
• 2 qualifying children, is your earned income less than
$47,440 ($53,330 if married filing jointly)?
• 1 qualifying child, is your earned income less than
$41,756 ($47,646 if married filing jointly)?
• No qualifying children, is your earned income less than
$15,820 ($21,710 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
-43- Need more information or forms? Visit IRS.gov.
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 or 1040-SR, line 1, was also reported on Sched-
ule SE, Part I, line 5a. Subtract that amount from the amount on
Form 1040 or 1040-SR, line 1, and enter the result on line 1 of
the worksheet in Step 5 (instead of entering the actual amount
from Form 1040 or 1040-SR, line 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 was also reported on Form 1040 or 1040-SR,
line 1, do the following.
1. Enter “Clergy” on the dotted line next to line 27.
2. Determine how much of the amount on Form 1040 or
1040-SR, line 1, was also reported on Schedule SE, Part I,
line 2.
3. Subtract that amount from the amount on Form 1040 or
1040-SR, line 1. Enter the result on line 1 of the worksheet in
Step 5 (instead of entering the actual amount from Form 1040
or 1040-SR, line 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
can also make it but doesn't have to.
If you are using your 2019 earned income to figure
your 2020 EIC and you elected to include nontaxable
combat pay, be sure to use 2019 nontaxable combat
pay and enter that amount on the dotted line next to line 27.
If you elect to use your nontaxable combat pay in fig-
uring your EIC, enter “NCP” and the amount on the
dotted line next to line 27.
Credit figured by the IRS. To have the IRS figure your EIC:
1. Enter “EIC” on the dotted line next to line 27.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income by entering “NCP” and the amount on
the dotted line next to line 27. See Combat pay, nontaxable, ear-
lier.
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
!
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 2020 if the child was
born or died in 2020 and your home was this child's home for
more than half the time he or she was alive in 2020.
Form 4797 filers. If the amount on Form 1040 or 1040-SR,
line 7, includes an amount from Form 4797, you must use
Worksheet 1 in Pub. 596 to see if you can take the EIC. Other-
wise, 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 2020 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” on the dotted line next to line 27.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2020, the person couldn't
engage in any substantial gainful activity because of a physical
Need more information or forms? Visit IRS.gov. -44-
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 19 and 28).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 2).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 27).
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 2020. 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 2020.
• 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 2020.
• 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 2020, 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 fiveTIP
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.
If you won't be taking the EIC with a qualifying child, enter
“No” on the dotted line next to line 27. 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 2020 return (including extensions), you can't claim the EIC
on your original or an amended 2020 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
2020 return.
Student. A student is a child who during any part of 5 calendar
months of 2020 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 (formerly food stamps). In
addition, when determining eligibility, the refund can't be coun-
ted 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.
-45- Need more information or forms? Visit IRS.gov.
AWorksheet —2020 EIC—Line 27
1040
1040-SR
or
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 or 1040-SR, line 11.
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 or 1040-SR,
line 27.
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 $8,800
($14,700 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than
$19,350 ($25,250 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 2020.
EIC
1040 or
1040-SR
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” on the dotted line next to Form 1040 or 1040-SR, line 27.Need more information or forms? Visit IRS.gov. -46-
BWorksheet —2020 EIC—Line 27
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.
1aEnter the amount from Schedule SE, Part I, line 3.
Subtract line 1d from line 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
2 qualifying children, is line 4b less than $47,440 ($53,330 if married filing jointly)?
1 qualifying child, is line 4b less than $41,756 ($47,646 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, Part I, line 4b and line 5a.
1d
Combine lines 1a and 1b.
Enter the amount from Schedule SE, Part I, line 13.
=
=
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; 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, 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 $15,820 ($21,710 if married filing jointly)?
No. You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or
1040-SR, line 27.
* If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter
your name and social security number on Schedule SE and attach it to your return.
If line 4b is zero or less, You can’t take the credit. Enter “No” on the dotted line next to Form 1040
or 1040-SR, line 27.
4a
STOP
3 or more qualifying children, is line 4b less than $50,954 ($56,844 if married filing jointly)?
b. 1b+
–
●
●
●
●-47- Need more information or forms? Visit IRS.gov.
BWorksheet —2020 EIC—Line 27—Continued
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 or 1040-SR,
line 11.
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.
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” on the dotted line next to Form 1040 or 1040-SR, line 27.
No qualifying children, is the amount on line 8 less than $8,800
($14,700 if married filing jointly)?
1 or more qualifying children, is the amount on line 8 less than $19,350
($25,250 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 2020.
Part 6
Filers Who
Answered
“No” on
Line 9
CAUTION
11.
●
●
1040
1040-SR
or
Enter this amount on
Form 1040 or 1040-SR,
line 27.
EIC
1040 or
1040-SRNeed more information or forms? Visit IRS.gov. -48-
2020 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 you have–
Married filing jointly and you
have–
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
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
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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
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
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
(Continued)
Need more information or forms? Visit IRS.gov. - 49 -
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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
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 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049
6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071
6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094
6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116
6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139
7,000 7,050 538 2,389 2,810 3,161 538 2,389 2,810 3,161
7,050 7,100 538 2,406 2,830 3,184 538 2,406 2,830 3,184
7,100 7,150 538 2,423 2,850 3,206 538 2,423 2,850 3,206
7,150 7,200 538 2,440 2,870 3,229 538 2,440 2,870 3,229
7,200 7,250 538 2,457 2,890 3,251 538 2,457 2,890 3,251
7,250 7,300 538 2,474 2,910 3,274 538 2,474 2,910 3,274
7,300 7,350 538 2,491 2,930 3,296 538 2,491 2,930 3,296
7,350 7,400 538 2,508 2,950 3,319 538 2,508 2,950 3,319
7,400 7,450 538 2,525 2,970 3,341 538 2,525 2,970 3,341
7,450 7,500 538 2,542 2,990 3,364 538 2,542 2,990 3,364
7,500 7,550 538 2,559 3,010 3,386 538 2,559 3,010 3,386
7,550 7,600 538 2,576 3,030 3,409 538 2,576 3,030 3,409
7,600 7,650 538 2,593 3,050 3,431 538 2,593 3,050 3,431
7,650 7,700 538 2,610 3,070 3,454 538 2,610 3,070 3,454
7,700 7,750 538 2,627 3,090 3,476 538 2,627 3,090 3,476
7,750 7,800 538 2,644 3,110 3,499 538 2,644 3,110 3,499
7,800 7,850 538 2,661 3,130 3,521 538 2,661 3,130 3,521
7,850 7,900 538 2,678 3,150 3,544 538 2,678 3,150 3,544
7,900 7,950 538 2,695 3,170 3,566 538 2,695 3,170 3,566
7,950 8,000 538 2,712 3,190 3,589 538 2,712 3,190 3,589
8,000 8,050 538 2,729 3,210 3,611 538 2,729 3,210 3,611
8,050 8,100 538 2,746 3,230 3,634 538 2,746 3,230 3,634
8,100 8,150 538 2,763 3,250 3,656 538 2,763 3,250 3,656
8,150 8,200 538 2,780 3,270 3,679 538 2,780 3,270 3,679
8,200 8,250 538 2,797 3,290 3,701 538 2,797 3,290 3,701
8,250 8,300 538 2,814 3,310 3,724 538 2,814 3,310 3,724
8,300 8,350 538 2,831 3,330 3,746 538 2,831 3,330 3,746
8,350 8,400 538 2,848 3,350 3,769 538 2,848 3,350 3,769
8,400 8,450 538 2,865 3,370 3,791 538 2,865 3,370 3,791
8,450 8,500 538 2,882 3,390 3,814 538 2,882 3,390 3,814
8,500 8,550 538 2,899 3,410 3,836 538 2,899 3,410 3,836
8,550 8,600 538 2,916 3,430 3,859 538 2,916 3,430 3,859
8,600 8,650 538 2,933 3,450 3,881 538 2,933 3,450 3,881
8,650 8,700 538 2,950 3,470 3,904 538 2,950 3,470 3,904
8,700 8,750 538 2,967 3,490 3,926 538 2,967 3,490 3,926
8,750 8,800 538 2,984 3,510 3,949 538 2,984 3,510 3,949
8,800 8,850 535 3,001 3,530 3,971 538 3,001 3,530 3,971
8,850 8,900 531 3,018 3,550 3,994 538 3,018 3,550 3,994
8,900 8,950 527 3,035 3,570 4,016 538 3,035 3,570 4,016
8,950 9,000 524 3,052 3,590 4,039 538 3,052 3,590 4,039
9,000 9,050 520 3,069 3,610 4,061 538 3,069 3,610 4,061
9,050 9,100 516 3,086 3,630 4,084 538 3,086 3,630 4,084
9,100 9,150 512 3,103 3,650 4,106 538 3,103 3,650 4,106
9,150 9,200 508 3,120 3,670 4,129 538 3,120 3,670 4,129
9,200 9,250 505 3,137 3,690 4,151 538 3,137 3,690 4,151
9,250 9,300 501 3,154 3,710 4,174 538 3,154 3,710 4,174
9,300 9,350 497 3,171 3,730 4,196 538 3,171 3,730 4,196
9,350 9,400 493 3,188 3,750 4,219 538 3,188 3,750 4,219
9,400 9,450 489 3,205 3,770 4,241 538 3,205 3,770 4,241
9,450 9,500 485 3,222 3,790 4,264 538 3,222 3,790 4,264
9,500 9,550 482 3,239 3,810 4,286 538 3,239 3,810 4,286
9,550 9,600 478 3,256 3,830 4,309 538 3,256 3,830 4,309
9,600 9,650 474 3,273 3,850 4,331 538 3,273 3,850 4,331
9,650 9,700 470 3,290 3,870 4,354 538 3,290 3,870 4,354
9,700 9,750 466 3,307 3,890 4,376 538 3,307 3,890 4,376
9,750 9,800 462 3,324 3,910 4,399 538 3,324 3,910 4,399
9,800 9,850 459 3,341 3,930 4,421 538 3,341 3,930 4,421
9,850 9,900 455 3,358 3,950 4,444 538 3,358 3,950 4,444
9,900 9,950 451 3,375 3,970 4,466 538 3,375 3,970 4,466
9,950 10,000 447 3,392 3,990 4,489 538 3,392 3,990 4,489
10,000 10,050 443 3,409 4,010 4,511 538 3,409 4,010 4,511
10,050 10,100 439 3,426 4,030 4,534 538 3,426 4,030 4,534
10,100 10,150 436 3,443 4,050 4,556 538 3,443 4,050 4,556
10,150 10,200 432 3,460 4,070 4,579 538 3,460 4,070 4,579
10,200 10,250 428 3,477 4,090 4,601 538 3,477 4,090 4,601
10,250 10,300 424 3,494 4,110 4,624 538 3,494 4,110 4,624
10,300 10,350 420 3,511 4,130 4,646 538 3,511 4,130 4,646
10,350 10,400 417 3,528 4,150 4,669 538 3,528 4,150 4,669
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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
10,400 10,450 413 3,545 4,170 4,691 538 3,545 4,170 4,691
10,450 10,500 409 3,562 4,190 4,714 538 3,562 4,190 4,714
10,500 10,550 405 3,584 4,210 4,736 538 3,584 4,210 4,736
10,550 10,600 401 3,584 4,230 4,759 538 3,584 4,230 4,759
10,600 10,650 397 3,584 4,250 4,781 538 3,584 4,250 4,781
10,650 10,700 394 3,584 4,270 4,804 538 3,584 4,270 4,804
10,700 10,750 390 3,584 4,290 4,826 538 3,584 4,290 4,826
10,750 10,800 386 3,584 4,310 4,849 538 3,584 4,310 4,849
10,800 10,850 382 3,584 4,330 4,871 538 3,584 4,330 4,871
10,850 10,900 378 3,584 4,350 4,894 538 3,584 4,350 4,894
10,900 10,950 374 3,584 4,370 4,916 538 3,584 4,370 4,916
10,950 11,000 371 3,584 4,390 4,939 538 3,584 4,390 4,939
11,000 11,050 367 3,584 4,410 4,961 538 3,584 4,410 4,961
11,050 11,100 363 3,584 4,430 4,984 538 3,584 4,430 4,984
11,100 11,150 359 3,584 4,450 5,006 538 3,584 4,450 5,006
11,150 11,200 355 3,584 4,470 5,029 538 3,584 4,470 5,029
11,200 11,250 352 3,584 4,490 5,051 538 3,584 4,490 5,051
11,250 11,300 348 3,584 4,510 5,074 538 3,584 4,510 5,074
11,300 11,350 344 3,584 4,530 5,096 538 3,584 4,530 5,096
11,350 11,400 340 3,584 4,550 5,119 538 3,584 4,550 5,119
11,400 11,450 336 3,584 4,570 5,141 538 3,584 4,570 5,141
11,450 11,500 332 3,584 4,590 5,164 538 3,584 4,590 5,164
11,500 11,550 329 3,584 4,610 5,186 538 3,584 4,610 5,186
11,550 11,600 325 3,584 4,630 5,209 538 3,584 4,630 5,209
11,600 11,650 321 3,584 4,650 5,231 538 3,584 4,650 5,231
11,650 11,700 317 3,584 4,670 5,254 538 3,584 4,670 5,254
11,700 11,750 313 3,584 4,690 5,276 538 3,584 4,690 5,276
11,750 11,800 309 3,584 4,710 5,299 538 3,584 4,710 5,299
11,800 11,850 306 3,584 4,730 5,321 538 3,584 4,730 5,321
11,850 11,900 302 3,584 4,750 5,344 538 3,584 4,750 5,344
11,900 11,950 298 3,584 4,770 5,366 538 3,584 4,770 5,366
11,950 12,000 294 3,584 4,790 5,389 538 3,584 4,790 5,389
12,000 12,050 290 3,584 4,810 5,411 538 3,584 4,810 5,411
12,050 12,100 286 3,584 4,830 5,434 538 3,584 4,830 5,434
12,100 12,150 283 3,584 4,850 5,456 538 3,584 4,850 5,456
12,150 12,200 279 3,584 4,870 5,479 538 3,584 4,870 5,479
12,200 12,250 275 3,584 4,890 5,501 538 3,584 4,890 5,501
12,250 12,300 271 3,584 4,910 5,524 538 3,584 4,910 5,524
12,300 12,350 267 3,584 4,930 5,546 538 3,584 4,930 5,546
12,350 12,400 264 3,584 4,950 5,569 538 3,584 4,950 5,569
12,400 12,450 260 3,584 4,970 5,591 538 3,584 4,970 5,591
12,450 12,500 256 3,584 4,990 5,614 538 3,584 4,990 5,614
12,500 12,550 252 3,584 5,010 5,636 538 3,584 5,010 5,636
12,550 12,600 248 3,584 5,030 5,659 538 3,584 5,030 5,659
12,600 12,650 244 3,584 5,050 5,681 538 3,584 5,050 5,681
12,650 12,700 241 3,584 5,070 5,704 538 3,584 5,070 5,704
12,700 12,750 237 3,584 5,090 5,726 538 3,584 5,090 5,726
12,750 12,800 233 3,584 5,110 5,749 538 3,584 5,110 5,749
12,800 12,850 229 3,584 5,130 5,771 538 3,584 5,130 5,771
12,850 12,900 225 3,584 5,150 5,794 538 3,584 5,150 5,794
12,900 12,950 221 3,584 5,170 5,816 538 3,584 5,170 5,816
12,950 13,000 218 3,584 5,190 5,839 538 3,584 5,190 5,839
13,000 13,050 214 3,584 5,210 5,861 538 3,584 5,210 5,861
13,050 13,100 210 3,584 5,230 5,884 538 3,584 5,230 5,884
13,100 13,150 206 3,584 5,250 5,906 538 3,584 5,250 5,906
13,150 13,200 202 3,584 5,270 5,929 538 3,584 5,270 5,929
13,200 13,250 199 3,584 5,290 5,951 538 3,584 5,290 5,951
13,250 13,300 195 3,584 5,310 5,974 538 3,584 5,310 5,974
13,300 13,350 191 3,584 5,330 5,996 538 3,584 5,330 5,996
13,350 13,400 187 3,584 5,350 6,019 538 3,584 5,350 6,019
13,400 13,450 183 3,584 5,370 6,041 538 3,584 5,370 6,041
13,450 13,500 179 3,584 5,390 6,064 538 3,584 5,390 6,064
13,500 13,550 176 3,584 5,410 6,086 538 3,584 5,410 6,086
13,550 13,600 172 3,584 5,430 6,109 538 3,584 5,430 6,109
13,600 13,650 168 3,584 5,450 6,131 538 3,584 5,450 6,131
13,650 13,700 164 3,584 5,470 6,154 538 3,584 5,470 6,154
13,700 13,750 160 3,584 5,490 6,176 538 3,584 5,490 6,176
13,750 13,800 156 3,584 5,510 6,199 538 3,584 5,510 6,199
13,800 13,850 153 3,584 5,530 6,221 538 3,584 5,530 6,221
13,850 13,900 149 3,584 5,550 6,244 538 3,584 5,550 6,244
13,900 13,950 145 3,584 5,570 6,266 538 3,584 5,570 6,266
13,950 14,000 141 3,584 5,590 6,289 538 3,584 5,590 6,289
14,000 14,050 137 3,584 5,610 6,311 538 3,584 5,610 6,311
14,050 14,100 133 3,584 5,630 6,334 538 3,584 5,630 6,334
14,100 14,150 130 3,584 5,650 6,356 538 3,584 5,650 6,356
14,150 14,200 126 3,584 5,670 6,379 538 3,584 5,670 6,379
14,200 14,250 122 3,584 5,690 6,401 538 3,584 5,690 6,401
14,250 14,300 118 3,584 5,710 6,424 538 3,584 5,710 6,424
14,300 14,350 114 3,584 5,730 6,446 538 3,584 5,730 6,446
14,350 14,400 111 3,584 5,750 6,469 538 3,584 5,750 6,469
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
- 50 - 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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
14,400 14,450 107 3,584 5,770 6,491 538 3,584 5,770 6,491
14,450 14,500 103 3,584 5,790 6,514 538 3,584 5,790 6,514
14,500 14,550 99 3,584 5,810 6,536 538 3,584 5,810 6,536
14,550 14,600 95 3,584 5,830 6,559 538 3,584 5,830 6,559
14,600 14,650 91 3,584 5,850 6,581 538 3,584 5,850 6,581
14,650 14,700 88 3,584 5,870 6,604 538 3,584 5,870 6,604
14,700 14,750 84 3,584 5,890 6,626 534 3,584 5,890 6,626
14,750 14,800 80 3,584 5,910 6,649 531 3,584 5,910 6,649
14,800 14,850 76 3,584 5,920 6,660 527 3,584 5,920 6,660
14,850 14,900 72 3,584 5,920 6,660 523 3,584 5,920 6,660
14,900 14,950 68 3,584 5,920 6,660 519 3,584 5,920 6,660
14,950 15,000 65 3,584 5,920 6,660 515 3,584 5,920 6,660
15,000 15,050 61 3,584 5,920 6,660 511 3,584 5,920 6,660
15,050 15,100 57 3,584 5,920 6,660 508 3,584 5,920 6,660
15,100 15,150 53 3,584 5,920 6,660 504 3,584 5,920 6,660
15,150 15,200 49 3,584 5,920 6,660 500 3,584 5,920 6,660
15,200 15,250 46 3,584 5,920 6,660 496 3,584 5,920 6,660
15,250 15,300 42 3,584 5,920 6,660 492 3,584 5,920 6,660
15,300 15,350 38 3,584 5,920 6,660 488 3,584 5,920 6,660
15,350 15,400 34 3,584 5,920 6,660 485 3,584 5,920 6,660
15,400 15,450 30 3,584 5,920 6,660 481 3,584 5,920 6,660
15,450 15,500 26 3,584 5,920 6,660 477 3,584 5,920 6,660
15,500 15,550 23 3,584 5,920 6,660 473 3,584 5,920 6,660
15,550 15,600 19 3,584 5,920 6,660 469 3,584 5,920 6,660
15,600 15,650 15 3,584 5,920 6,660 466 3,584 5,920 6,660
15,650 15,700 11 3,584 5,920 6,660 462 3,584 5,920 6,660
15,700 15,750 7 3,584 5,920 6,660 458 3,584 5,920 6,660
15,750 15,800 3 3,584 5,920 6,660 454 3,584 5,920 6,660
15,800 15,850 * 3,584 5,920 6,660 450 3,584 5,920 6,660
15,850 15,900 0 3,584 5,920 6,660 446 3,584 5,920 6,660
15,900 15,950 0 3,584 5,920 6,660 443 3,584 5,920 6,660
15,950 16,000 0 3,584 5,920 6,660 439 3,584 5,920 6,660
16,000 16,050 0 3,584 5,920 6,660 435 3,584 5,920 6,660
16,050 16,100 0 3,584 5,920 6,660 431 3,584 5,920 6,660
16,100 16,150 0 3,584 5,920 6,660 427 3,584 5,920 6,660
16,150 16,200 0 3,584 5,920 6,660 423 3,584 5,920 6,660
16,200 16,250 0 3,584 5,920 6,660 420 3,584 5,920 6,660
16,250 16,300 0 3,584 5,920 6,660 416 3,584 5,920 6,660
16,300 16,350 0 3,584 5,920 6,660 412 3,584 5,920 6,660
16,350 16,400 0 3,584 5,920 6,660 408 3,584 5,920 6,660
16,400 16,450 0 3,584 5,920 6,660 404 3,584 5,920 6,660
16,450 16,500 0 3,584 5,920 6,660 400 3,584 5,920 6,660
16,500 16,550 0 3,584 5,920 6,660 397 3,584 5,920 6,660
16,550 16,600 0 3,584 5,920 6,660 393 3,584 5,920 6,660
16,600 16,650 0 3,584 5,920 6,660 389 3,584 5,920 6,660
16,650 16,700 0 3,584 5,920 6,660 385 3,584 5,920 6,660
16,700 16,750 0 3,584 5,920 6,660 381 3,584 5,920 6,660
16,750 16,800 0 3,584 5,920 6,660 378 3,584 5,920 6,660
16,800 16,850 0 3,584 5,920 6,660 374 3,584 5,920 6,660
16,850 16,900 0 3,584 5,920 6,660 370 3,584 5,920 6,660
16,900 16,950 0 3,584 5,920 6,660 366 3,584 5,920 6,660
16,950 17,000 0 3,584 5,920 6,660 362 3,584 5,920 6,660
17,000 17,050 0 3,584 5,920 6,660 358 3,584 5,920 6,660
17,050 17,100 0 3,584 5,920 6,660 355 3,584 5,920 6,660
17,100 17,150 0 3,584 5,920 6,660 351 3,584 5,920 6,660
17,150 17,200 0 3,584 5,920 6,660 347 3,584 5,920 6,660
17,200 17,250 0 3,584 5,920 6,660 343 3,584 5,920 6,660
17,250 17,300 0 3,584 5,920 6,660 339 3,584 5,920 6,660
17,300 17,350 0 3,584 5,920 6,660 335 3,584 5,920 6,660
17,350 17,400 0 3,584 5,920 6,660 332 3,584 5,920 6,660
17,400 17,450 0 3,584 5,920 6,660 328 3,584 5,920 6,660
17,450 17,500 0 3,584 5,920 6,660 324 3,584 5,920 6,660
17,500 17,550 0 3,584 5,920 6,660 320 3,584 5,920 6,660
17,550 17,600 0 3,584 5,920 6,660 316 3,584 5,920 6,660
17,600 17,650 0 3,584 5,920 6,660 313 3,584 5,920 6,660
17,650 17,700 0 3,584 5,920 6,660 309 3,584 5,920 6,660
17,700 17,750 0 3,584 5,920 6,660 305 3,584 5,920 6,660
17,750 17,800 0 3,584 5,920 6,660 301 3,584 5,920 6,660
17,800 17,850 0 3,584 5,920 6,660 297 3,584 5,920 6,660
17,850 17,900 0 3,584 5,920 6,660 293 3,584 5,920 6,660
17,900 17,950 0 3,584 5,920 6,660 290 3,584 5,920 6,660
17,950 18,000 0 3,584 5,920 6,660 286 3,584 5,920 6,660
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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
18,000 18,050 0 3,584 5,920 6,660 282 3,584 5,920 6,660
18,050 18,100 0 3,584 5,920 6,660 278 3,584 5,920 6,660
18,100 18,150 0 3,584 5,920 6,660 274 3,584 5,920 6,660
18,150 18,200 0 3,584 5,920 6,660 270 3,584 5,920 6,660
18,200 18,250 0 3,584 5,920 6,660 267 3,584 5,920 6,660
18,250 18,300 0 3,584 5,920 6,660 263 3,584 5,920 6,660
18,300 18,350 0 3,584 5,920 6,660 259 3,584 5,920 6,660
18,350 18,400 0 3,584 5,920 6,660 255 3,584 5,920 6,660
18,400 18,450 0 3,584 5,920 6,660 251 3,584 5,920 6,660
18,450 18,500 0 3,584 5,920 6,660 247 3,584 5,920 6,660
18,500 18,550 0 3,584 5,920 6,660 244 3,584 5,920 6,660
18,550 18,600 0 3,584 5,920 6,660 240 3,584 5,920 6,660
18,600 18,650 0 3,584 5,920 6,660 236 3,584 5,920 6,660
18,650 18,700 0 3,584 5,920 6,660 232 3,584 5,920 6,660
18,700 18,750 0 3,584 5,920 6,660 228 3,584 5,920 6,660
18,750 18,800 0 3,584 5,920 6,660 225 3,584 5,920 6,660
18,800 18,850 0 3,584 5,920 6,660 221 3,584 5,920 6,660
18,850 18,900 0 3,584 5,920 6,660 217 3,584 5,920 6,660
18,900 18,950 0 3,584 5,920 6,660 213 3,584 5,920 6,660
18,950 19,000 0 3,584 5,920 6,660 209 3,584 5,920 6,660
19,000 19,050 0 3,584 5,920 6,660 205 3,584 5,920 6,660
19,050 19,100 0 3,584 5,920 6,660 202 3,584 5,920 6,660
19,100 19,150 0 3,584 5,920 6,660 198 3,584 5,920 6,660
19,150 19,200 0 3,584 5,920 6,660 194 3,584 5,920 6,660
19,200 19,250 0 3,584 5,920 6,660 190 3,584 5,920 6,660
19,250 19,300 0 3,584 5,920 6,660 186 3,584 5,920 6,660
19,300 19,350 0 3,584 5,920 6,660 182 3,584 5,920 6,660
19,350 19,400 0 3,576 5,911 6,651 179 3,584 5,920 6,660
19,400 19,450 0 3,568 5,900 6,640 175 3,584 5,920 6,660
19,450 19,500 0 3,560 5,889 6,629 171 3,584 5,920 6,660
19,500 19,550 0 3,552 5,879 6,619 167 3,584 5,920 6,660
19,550 19,600 0 3,544 5,868 6,608 163 3,584 5,920 6,660
19,600 19,650 0 3,536 5,858 6,598 160 3,584 5,920 6,660
19,650 19,700 0 3,528 5,847 6,587 156 3,584 5,920 6,660
19,700 19,750 0 3,520 5,837 6,577 152 3,584 5,920 6,660
19,750 19,800 0 3,512 5,826 6,566 148 3,584 5,920 6,660
19,800 19,850 0 3,504 5,816 6,556 144 3,584 5,920 6,660
19,850 19,900 0 3,497 5,805 6,545 140 3,584 5,920 6,660
19,900 19,950 0 3,489 5,795 6,535 137 3,584 5,920 6,660
19,950 20,000 0 3,481 5,784 6,524 133 3,584 5,920 6,660
20,000 20,050 0 3,473 5,774 6,514 129 3,584 5,920 6,660
20,050 20,100 0 3,465 5,763 6,503 125 3,584 5,920 6,660
20,100 20,150 0 3,457 5,753 6,493 121 3,584 5,920 6,660
20,150 20,200 0 3,449 5,742 6,482 117 3,584 5,920 6,660
20,200 20,250 0 3,441 5,732 6,472 114 3,584 5,920 6,660
20,250 20,300 0 3,433 5,721 6,461 110 3,584 5,920 6,660
20,300 20,350 0 3,425 5,710 6,450 106 3,584 5,920 6,660
20,350 20,400 0 3,417 5,700 6,440 102 3,584 5,920 6,660
20,400 20,450 0 3,409 5,689 6,429 98 3,584 5,920 6,660
20,450 20,500 0 3,401 5,679 6,419 94 3,584 5,920 6,660
20,500 20,550 0 3,393 5,668 6,408 91 3,584 5,920 6,660
20,550 20,600 0 3,385 5,658 6,398 87 3,584 5,920 6,660
20,600 20,650 0 3,377 5,647 6,387 83 3,584 5,920 6,660
20,650 20,700 0 3,369 5,637 6,377 79 3,584 5,920 6,660
20,700 20,750 0 3,361 5,626 6,366 75 3,584 5,920 6,660
20,750 20,800 0 3,353 5,616 6,356 72 3,584 5,920 6,660
20,800 20,850 0 3,345 5,605 6,345 68 3,584 5,920 6,660
20,850 20,900 0 3,337 5,595 6,335 64 3,584 5,920 6,660
20,900 20,950 0 3,329 5,584 6,324 60 3,584 5,920 6,660
20,950 21,000 0 3,321 5,574 6,314 56 3,584 5,920 6,660
21,000 21,050 0 3,313 5,563 6,303 52 3,584 5,920 6,660
21,050 21,100 0 3,305 5,553 6,293 49 3,584 5,920 6,660
21,100 21,150 0 3,297 5,542 6,282 45 3,584 5,920 6,660
21,150 21,200 0 3,289 5,531 6,271 41 3,584 5,920 6,660
21,200 21,250 0 3,281 5,521 6,261 37 3,584 5,920 6,660
21,250 21,300 0 3,273 5,510 6,250 33 3,584 5,920 6,660
21,300 21,350 0 3,265 5,500 6,240 29 3,584 5,920 6,660
21,350 21,400 0 3,257 5,489 6,229 26 3,584 5,920 6,660
21,400 21,450 0 3,249 5,479 6,219 22 3,584 5,920 6,660
21,450 21,500 0 3,241 5,468 6,208 18 3,584 5,920 6,660
21,500 21,550 0 3,233 5,458 6,198 14 3,584 5,920 6,660
21,550 21,600 0 3,225 5,447 6,187 10 3,584 5,920 6,660
* If the amount you are looking up from the worksheet is at least $15,800 but less than $15,820, and you have no qualifying children, your credit is $1.
If the amount you are looking up from the worksheet is $15,820 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)
Need more information or forms? Visit IRS.gov. - 51 -
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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
21,600 21,650 0 3,217 5,437 6,177 7 3,584 5,920 6,660
21,650 21,700 0 3,209 5,426 6,166 3 3,584 5,920 6,660
21,700 21,750 0 3,201 5,416 6,156 * 3,584 5,920 6,660
21,750 21,800 0 3,193 5,405 6,145 0 3,584 5,920 6,660
21,800 21,850 0 3,185 5,395 6,135 0 3,584 5,920 6,660
21,850 21,900 0 3,177 5,384 6,124 0 3,584 5,920 6,660
21,900 21,950 0 3,169 5,373 6,113 0 3,584 5,920 6,660
21,950 22,000 0 3,161 5,363 6,103 0 3,584 5,920 6,660
22,000 22,050 0 3,153 5,352 6,092 0 3,584 5,920 6,660
22,050 22,100 0 3,145 5,342 6,082 0 3,584 5,920 6,660
22,100 22,150 0 3,137 5,331 6,071 0 3,584 5,920 6,660
22,150 22,200 0 3,129 5,321 6,061 0 3,584 5,920 6,660
22,200 22,250 0 3,121 5,310 6,050 0 3,584 5,920 6,660
22,250 22,300 0 3,113 5,300 6,040 0 3,584 5,920 6,660
22,300 22,350 0 3,105 5,289 6,029 0 3,584 5,920 6,660
22,350 22,400 0 3,097 5,279 6,019 0 3,584 5,920 6,660
22,400 22,450 0 3,089 5,268 6,008 0 3,584 5,920 6,660
22,450 22,500 0 3,081 5,258 5,998 0 3,584 5,920 6,660
22,500 22,550 0 3,073 5,247 5,987 0 3,584 5,920 6,660
22,550 22,600 0 3,065 5,237 5,977 0 3,584 5,920 6,660
22,600 22,650 0 3,057 5,226 5,966 0 3,584 5,920 6,660
22,650 22,700 0 3,049 5,216 5,956 0 3,584 5,920 6,660
22,700 22,750 0 3,041 5,205 5,945 0 3,584 5,920 6,660
22,750 22,800 0 3,033 5,194 5,934 0 3,584 5,920 6,660
22,800 22,850 0 3,025 5,184 5,924 0 3,584 5,920 6,660
22,850 22,900 0 3,017 5,173 5,913 0 3,584 5,920 6,660
22,900 22,950 0 3,009 5,163 5,903 0 3,584 5,920 6,660
22,950 23,000 0 3,001 5,152 5,892 0 3,584 5,920 6,660
23,000 23,050 0 2,993 5,142 5,882 0 3,584 5,920 6,660
23,050 23,100 0 2,985 5,131 5,871 0 3,584 5,920 6,660
23,100 23,150 0 2,977 5,121 5,861 0 3,584 5,920 6,660
23,150 23,200 0 2,969 5,110 5,850 0 3,584 5,920 6,660
23,200 23,250 0 2,961 5,100 5,840 0 3,584 5,920 6,660
23,250 23,300 0 2,953 5,089 5,829 0 3,584 5,920 6,660
23,300 23,350 0 2,945 5,079 5,819 0 3,584 5,920 6,660
23,350 23,400 0 2,937 5,068 5,808 0 3,584 5,920 6,660
23,400 23,450 0 2,929 5,058 5,798 0 3,584 5,920 6,660
23,450 23,500 0 2,921 5,047 5,787 0 3,584 5,920 6,660
23,500 23,550 0 2,913 5,037 5,777 0 3,584 5,920 6,660
23,550 23,600 0 2,905 5,026 5,766 0 3,584 5,920 6,660
23,600 23,650 0 2,897 5,015 5,755 0 3,584 5,920 6,660
23,650 23,700 0 2,889 5,005 5,745 0 3,584 5,920 6,660
23,700 23,750 0 2,881 4,994 5,734 0 3,584 5,920 6,660
23,750 23,800 0 2,873 4,984 5,724 0 3,584 5,920 6,660
23,800 23,850 0 2,865 4,973 5,713 0 3,584 5,920 6,660
23,850 23,900 0 2,857 4,963 5,703 0 3,584 5,920 6,660
23,900 23,950 0 2,849 4,952 5,692 0 3,584 5,920 6,660
23,950 24,000 0 2,841 4,942 5,682 0 3,584 5,920 6,660
24,000 24,050 0 2,833 4,931 5,671 0 3,584 5,920 6,660
24,050 24,100 0 2,825 4,921 5,661 0 3,584 5,920 6,660
24,100 24,150 0 2,817 4,910 5,650 0 3,584 5,920 6,660
24,150 24,200 0 2,809 4,900 5,640 0 3,584 5,920 6,660
24,200 24,250 0 2,801 4,889 5,629 0 3,584 5,920 6,660
24,250 24,300 0 2,793 4,879 5,619 0 3,584 5,920 6,660
24,300 24,350 0 2,785 4,868 5,608 0 3,584 5,920 6,660
24,350 24,400 0 2,777 4,858 5,598 0 3,584 5,920 6,660
24,400 24,450 0 2,769 4,847 5,587 0 3,584 5,920 6,660
24,450 24,500 0 2,761 4,836 5,576 0 3,584 5,920 6,660
24,500 24,550 0 2,753 4,826 5,566 0 3,584 5,920 6,660
24,550 24,600 0 2,745 4,815 5,555 0 3,584 5,920 6,660
24,600 24,650 0 2,737 4,805 5,545 0 3,584 5,920 6,660
24,650 24,700 0 2,729 4,794 5,534 0 3,584 5,920 6,660
24,700 24,750 0 2,721 4,784 5,524 0 3,584 5,920 6,660
24,750 24,800 0 2,713 4,773 5,513 0 3,584 5,920 6,660
24,800 24,850 0 2,705 4,763 5,503 0 3,584 5,920 6,660
24,850 24,900 0 2,698 4,752 5,492 0 3,584 5,920 6,660
24,900 24,950 0 2,690 4,742 5,482 0 3,584 5,920 6,660
24,950 25,000 0 2,682 4,731 5,471 0 3,584 5,920 6,660
25,000 25,050 0 2,674 4,721 5,461 0 3,584 5,920 6,660
25,050 25,100 0 2,666 4,710 5,450 0 3,584 5,920 6,660
25,100 25,150 0 2,658 4,700 5,440 0 3,584 5,920 6,660
25,150 25,200 0 2,650 4,689 5,429 0 3,584 5,920 6,660
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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
25,200 25,250 0 2,642 4,679 5,419 0 3,584 5,920 6,660
25,250 25,300 0 2,634 4,668 5,408 0 3,575 5,908 6,648
25,300 25,350 0 2,626 4,657 5,397 0 3,567 5,898 6,638
25,350 25,400 0 2,618 4,647 5,387 0 3,559 5,887 6,627
25,400 25,450 0 2,610 4,636 5,376 0 3,551 5,877 6,617
25,450 25,500 0 2,602 4,626 5,366 0 3,543 5,866 6,606
25,500 25,550 0 2,594 4,615 5,355 0 3,535 5,856 6,596
25,550 25,600 0 2,586 4,605 5,345 0 3,527 5,845 6,585
25,600 25,650 0 2,578 4,594 5,334 0 3,519 5,835 6,575
25,650 25,700 0 2,570 4,584 5,324 0 3,511 5,824 6,564
25,700 25,750 0 2,562 4,573 5,313 0 3,503 5,814 6,554
25,750 25,800 0 2,554 4,563 5,303 0 3,495 5,803 6,543
25,800 25,850 0 2,546 4,552 5,292 0 3,487 5,793 6,533
25,850 25,900 0 2,538 4,542 5,282 0 3,479 5,782 6,522
25,900 25,950 0 2,530 4,531 5,271 0 3,471 5,772 6,512
25,950 26,000 0 2,522 4,521 5,261 0 3,463 5,761 6,501
26,000 26,050 0 2,514 4,510 5,250 0 3,455 5,750 6,490
26,050 26,100 0 2,506 4,500 5,240 0 3,447 5,740 6,480
26,100 26,150 0 2,498 4,489 5,229 0 3,439 5,729 6,469
26,150 26,200 0 2,490 4,478 5,218 0 3,431 5,719 6,459
26,200 26,250 0 2,482 4,468 5,208 0 3,423 5,708 6,448
26,250 26,300 0 2,474 4,457 5,197 0 3,415 5,698 6,438
26,300 26,350 0 2,466 4,447 5,187 0 3,407 5,687 6,427
26,350 26,400 0 2,458 4,436 5,176 0 3,399 5,677 6,417
26,400 26,450 0 2,450 4,426 5,166 0 3,391 5,666 6,406
26,450 26,500 0 2,442 4,415 5,155 0 3,383 5,656 6,396
26,500 26,550 0 2,434 4,405 5,145 0 3,375 5,645 6,385
26,550 26,600 0 2,426 4,394 5,134 0 3,367 5,635 6,375
26,600 26,650 0 2,418 4,384 5,124 0 3,359 5,624 6,364
26,650 26,700 0 2,410 4,373 5,113 0 3,351 5,614 6,354
26,700 26,750 0 2,402 4,363 5,103 0 3,343 5,603 6,343
26,750 26,800 0 2,394 4,352 5,092 0 3,335 5,593 6,333
26,800 26,850 0 2,386 4,342 5,082 0 3,327 5,582 6,322
26,850 26,900 0 2,378 4,331 5,071 0 3,319 5,571 6,311
26,900 26,950 0 2,370 4,320 5,060 0 3,311 5,561 6,301
26,950 27,000 0 2,362 4,310 5,050 0 3,303 5,550 6,290
27,000 27,050 0 2,354 4,299 5,039 0 3,295 5,540 6,280
27,050 27,100 0 2,346 4,289 5,029 0 3,287 5,529 6,269
27,100 27,150 0 2,338 4,278 5,018 0 3,279 5,519 6,259
27,150 27,200 0 2,330 4,268 5,008 0 3,271 5,508 6,248
27,200 27,250 0 2,322 4,257 4,997 0 3,263 5,498 6,238
27,250 27,300 0 2,314 4,247 4,987 0 3,255 5,487 6,227
27,300 27,350 0 2,306 4,236 4,976 0 3,247 5,477 6,217
27,350 27,400 0 2,298 4,226 4,966 0 3,239 5,466 6,206
27,400 27,450 0 2,290 4,215 4,955 0 3,231 5,456 6,196
27,450 27,500 0 2,282 4,205 4,945 0 3,223 5,445 6,185
27,500 27,550 0 2,274 4,194 4,934 0 3,215 5,435 6,175
27,550 27,600 0 2,266 4,184 4,924 0 3,207 5,424 6,164
27,600 27,650 0 2,258 4,173 4,913 0 3,199 5,414 6,154
27,650 27,700 0 2,250 4,163 4,903 0 3,191 5,403 6,143
27,700 27,750 0 2,242 4,152 4,892 0 3,183 5,392 6,132
27,750 27,800 0 2,234 4,141 4,881 0 3,175 5,382 6,122
27,800 27,850 0 2,226 4,131 4,871 0 3,167 5,371 6,111
27,850 27,900 0 2,218 4,120 4,860 0 3,159 5,361 6,101
27,900 27,950 0 2,210 4,110 4,850 0 3,151 5,350 6,090
27,950 28,000 0 2,202 4,099 4,839 0 3,143 5,340 6,080
28,000 28,050 0 2,194 4,089 4,829 0 3,135 5,329 6,069
28,050 28,100 0 2,186 4,078 4,818 0 3,127 5,319 6,059
28,100 28,150 0 2,178 4,068 4,808 0 3,119 5,308 6,048
28,150 28,200 0 2,170 4,057 4,797 0 3,111 5,298 6,038
28,200 28,250 0 2,162 4,047 4,787 0 3,103 5,287 6,027
28,250 28,300 0 2,154 4,036 4,776 0 3,095 5,277 6,017
28,300 28,350 0 2,146 4,026 4,766 0 3,087 5,266 6,006
28,350 28,400 0 2,138 4,015 4,755 0 3,079 5,256 5,996
28,400 28,450 0 2,130 4,005 4,745 0 3,071 5,245 5,985
28,450 28,500 0 2,122 3,994 4,734 0 3,063 5,234 5,974
28,500 28,550 0 2,114 3,984 4,724 0 3,055 5,224 5,964
28,550 28,600 0 2,106 3,973 4,713 0 3,047 5,213 5,953
28,600 28,650 0 2,098 3,962 4,702 0 3,039 5,203 5,943
28,650 28,700 0 2,090 3,952 4,692 0 3,031 5,192 5,932
28,700 28,750 0 2,082 3,941 4,681 0 3,024 5,182 5,922
28,750 28,800 0 2,074 3,931 4,671 0 3,016 5,171 5,911
* If the amount you are looking up from the worksheet is at least $21,700 but less than $21,710, and you have no qualifying children, your credit is $0.
If the amount you are looking up from the worksheet is $21,710 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)
- 52 - 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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
28,800 28,850 0 2,066 3,920 4,660 0 3,008 5,161 5,901
28,850 28,900 0 2,058 3,910 4,650 0 3,000 5,150 5,890
28,900 28,950 0 2,050 3,899 4,639 0 2,992 5,140 5,880
28,950 29,000 0 2,042 3,889 4,629 0 2,984 5,129 5,869
29,000 29,050 0 2,034 3,878 4,618 0 2,976 5,119 5,859
29,050 29,100 0 2,026 3,868 4,608 0 2,968 5,108 5,848
29,100 29,150 0 2,018 3,857 4,597 0 2,960 5,098 5,838
29,150 29,200 0 2,010 3,847 4,587 0 2,952 5,087 5,827
29,200 29,250 0 2,002 3,836 4,576 0 2,944 5,077 5,817
29,250 29,300 0 1,994 3,826 4,566 0 2,936 5,066 5,806
29,300 29,350 0 1,986 3,815 4,555 0 2,928 5,055 5,795
29,350 29,400 0 1,978 3,805 4,545 0 2,920 5,045 5,785
29,400 29,450 0 1,970 3,794 4,534 0 2,912 5,034 5,774
29,450 29,500 0 1,962 3,783 4,523 0 2,904 5,024 5,764
29,500 29,550 0 1,954 3,773 4,513 0 2,896 5,013 5,753
29,550 29,600 0 1,946 3,762 4,502 0 2,888 5,003 5,743
29,600 29,650 0 1,938 3,752 4,492 0 2,880 4,992 5,732
29,650 29,700 0 1,930 3,741 4,481 0 2,872 4,982 5,722
29,700 29,750 0 1,922 3,731 4,471 0 2,864 4,971 5,711
29,750 29,800 0 1,914 3,720 4,460 0 2,856 4,961 5,701
29,800 29,850 0 1,906 3,710 4,450 0 2,848 4,950 5,690
29,850 29,900 0 1,899 3,699 4,439 0 2,840 4,940 5,680
29,900 29,950 0 1,891 3,689 4,429 0 2,832 4,929 5,669
29,950 30,000 0 1,883 3,678 4,418 0 2,824 4,919 5,659
30,000 30,050 0 1,875 3,668 4,408 0 2,816 4,908 5,648
30,050 30,100 0 1,867 3,657 4,397 0 2,808 4,898 5,638
30,100 30,150 0 1,859 3,647 4,387 0 2,800 4,887 5,627
30,150 30,200 0 1,851 3,636 4,376 0 2,792 4,876 5,616
30,200 30,250 0 1,843 3,626 4,366 0 2,784 4,866 5,606
30,250 30,300 0 1,835 3,615 4,355 0 2,776 4,855 5,595
30,300 30,350 0 1,827 3,604 4,344 0 2,768 4,845 5,585
30,350 30,400 0 1,819 3,594 4,334 0 2,760 4,834 5,574
30,400 30,450 0 1,811 3,583 4,323 0 2,752 4,824 5,564
30,450 30,500 0 1,803 3,573 4,313 0 2,744 4,813 5,553
30,500 30,550 0 1,795 3,562 4,302 0 2,736 4,803 5,543
30,550 30,600 0 1,787 3,552 4,292 0 2,728 4,792 5,532
30,600 30,650 0 1,779 3,541 4,281 0 2,720 4,782 5,522
30,650 30,700 0 1,771 3,531 4,271 0 2,712 4,771 5,511
30,700 30,750 0 1,763 3,520 4,260 0 2,704 4,761 5,501
30,750 30,800 0 1,755 3,510 4,250 0 2,696 4,750 5,490
30,800 30,850 0 1,747 3,499 4,239 0 2,688 4,740 5,480
30,850 30,900 0 1,739 3,489 4,229 0 2,680 4,729 5,469
30,900 30,950 0 1,731 3,478 4,218 0 2,672 4,719 5,459
30,950 31,000 0 1,723 3,468 4,208 0 2,664 4,708 5,448
31,000 31,050 0 1,715 3,457 4,197 0 2,656 4,697 5,437
31,050 31,100 0 1,707 3,447 4,187 0 2,648 4,687 5,427
31,100 31,150 0 1,699 3,436 4,176 0 2,640 4,676 5,416
31,150 31,200 0 1,691 3,425 4,165 0 2,632 4,666 5,406
31,200 31,250 0 1,683 3,415 4,155 0 2,624 4,655 5,395
31,250 31,300 0 1,675 3,404 4,144 0 2,616 4,645 5,385
31,300 31,350 0 1,667 3,394 4,134 0 2,608 4,634 5,374
31,350 31,400 0 1,659 3,383 4,123 0 2,600 4,624 5,364
31,400 31,450 0 1,651 3,373 4,113 0 2,592 4,613 5,353
31,450 31,500 0 1,643 3,362 4,102 0 2,584 4,603 5,343
31,500 31,550 0 1,635 3,352 4,092 0 2,576 4,592 5,332
31,550 31,600 0 1,627 3,341 4,081 0 2,568 4,582 5,322
31,600 31,650 0 1,619 3,331 4,071 0 2,560 4,571 5,311
31,650 31,700 0 1,611 3,320 4,060 0 2,552 4,561 5,301
31,700 31,750 0 1,603 3,310 4,050 0 2,544 4,550 5,290
31,750 31,800 0 1,595 3,299 4,039 0 2,536 4,540 5,280
31,800 31,850 0 1,587 3,289 4,029 0 2,528 4,529 5,269
31,850 31,900 0 1,579 3,278 4,018 0 2,520 4,518 5,258
31,900 31,950 0 1,571 3,267 4,007 0 2,512 4,508 5,248
31,950 32,000 0 1,563 3,257 3,997 0 2,504 4,497 5,237
32,000 32,050 0 1,555 3,246 3,986 0 2,496 4,487 5,227
32,050 32,100 0 1,547 3,236 3,976 0 2,488 4,476 5,216
32,100 32,150 0 1,539 3,225 3,965 0 2,480 4,466 5,206
32,150 32,200 0 1,531 3,215 3,955 0 2,472 4,455 5,195
32,200 32,250 0 1,523 3,204 3,944 0 2,464 4,445 5,185
32,250 32,300 0 1,515 3,194 3,934 0 2,456 4,434 5,174
32,300 32,350 0 1,507 3,183 3,923 0 2,448 4,424 5,164
32,350 32,400 0 1,499 3,173 3,913 0 2,440 4,413 5,153
32,400 32,450 0 1,491 3,162 3,902 0 2,432 4,403 5,143
32,450 32,500 0 1,483 3,152 3,892 0 2,424 4,392 5,132
32,500 32,550 0 1,475 3,141 3,881 0 2,416 4,382 5,122
32,550 32,600 0 1,467 3,131 3,871 0 2,408 4,371 5,111
32,600 32,650 0 1,459 3,120 3,860 0 2,400 4,361 5,101
32,650 32,700 0 1,451 3,110 3,850 0 2,392 4,350 5,090
32,700 32,750 0 1,443 3,099 3,839 0 2,384 4,339 5,079
32,750 32,800 0 1,435 3,088 3,828 0 2,376 4,329 5,069
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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
32,800 32,850 0 1,427 3,078 3,818 0 2,368 4,318 5,058
32,850 32,900 0 1,419 3,067 3,807 0 2,360 4,308 5,048
32,900 32,950 0 1,411 3,057 3,797 0 2,352 4,297 5,037
32,950 33,000 0 1,403 3,046 3,786 0 2,344 4,287 5,027
33,000 33,050 0 1,395 3,036 3,776 0 2,336 4,276 5,016
33,050 33,100 0 1,387 3,025 3,765 0 2,328 4,266 5,006
33,100 33,150 0 1,379 3,015 3,755 0 2,320 4,255 4,995
33,150 33,200 0 1,371 3,004 3,744 0 2,312 4,245 4,985
33,200 33,250 0 1,363 2,994 3,734 0 2,304 4,234 4,974
33,250 33,300 0 1,355 2,983 3,723 0 2,296 4,224 4,964
33,300 33,350 0 1,347 2,973 3,713 0 2,288 4,213 4,953
33,350 33,400 0 1,339 2,962 3,702 0 2,280 4,203 4,943
33,400 33,450 0 1,331 2,952 3,692 0 2,272 4,192 4,932
33,450 33,500 0 1,323 2,941 3,681 0 2,264 4,181 4,921
33,500 33,550 0 1,315 2,931 3,671 0 2,256 4,171 4,911
33,550 33,600 0 1,307 2,920 3,660 0 2,248 4,160 4,900
33,600 33,650 0 1,299 2,909 3,649 0 2,240 4,150 4,890
33,650 33,700 0 1,291 2,899 3,639 0 2,232 4,139 4,879
33,700 33,750 0 1,283 2,888 3,628 0 2,225 4,129 4,869
33,750 33,800 0 1,275 2,878 3,618 0 2,217 4,118 4,858
33,800 33,850 0 1,267 2,867 3,607 0 2,209 4,108 4,848
33,850 33,900 0 1,259 2,857 3,597 0 2,201 4,097 4,837
33,900 33,950 0 1,251 2,846 3,586 0 2,193 4,087 4,827
33,950 34,000 0 1,243 2,836 3,576 0 2,185 4,076 4,816
34,000 34,050 0 1,235 2,825 3,565 0 2,177 4,066 4,806
34,050 34,100 0 1,227 2,815 3,555 0 2,169 4,055 4,795
34,100 34,150 0 1,219 2,804 3,544 0 2,161 4,045 4,785
34,150 34,200 0 1,211 2,794 3,534 0 2,153 4,034 4,774
34,200 34,250 0 1,203 2,783 3,523 0 2,145 4,024 4,764
34,250 34,300 0 1,195 2,773 3,513 0 2,137 4,013 4,753
34,300 34,350 0 1,187 2,762 3,502 0 2,129 4,002 4,742
34,350 34,400 0 1,179 2,752 3,492 0 2,121 3,992 4,732
34,400 34,450 0 1,171 2,741 3,481 0 2,113 3,981 4,721
34,450 34,500 0 1,163 2,730 3,470 0 2,105 3,971 4,711
34,500 34,550 0 1,155 2,720 3,460 0 2,097 3,960 4,700
34,550 34,600 0 1,147 2,709 3,449 0 2,089 3,950 4,690
34,600 34,650 0 1,139 2,699 3,439 0 2,081 3,939 4,679
34,650 34,700 0 1,131 2,688 3,428 0 2,073 3,929 4,669
34,700 34,750 0 1,123 2,678 3,418 0 2,065 3,918 4,658
34,750 34,800 0 1,115 2,667 3,407 0 2,057 3,908 4,648
34,800 34,850 0 1,107 2,657 3,397 0 2,049 3,897 4,637
34,850 34,900 0 1,100 2,646 3,386 0 2,041 3,887 4,627
34,900 34,950 0 1,092 2,636 3,376 0 2,033 3,876 4,616
34,950 35,000 0 1,084 2,625 3,365 0 2,025 3,866 4,606
35,000 35,050 0 1,076 2,615 3,355 0 2,017 3,855 4,595
35,050 35,100 0 1,068 2,604 3,344 0 2,009 3,845 4,585
35,100 35,150 0 1,060 2,594 3,334 0 2,001 3,834 4,574
35,150 35,200 0 1,052 2,583 3,323 0 1,993 3,823 4,563
35,200 35,250 0 1,044 2,573 3,313 0 1,985 3,813 4,553
35,250 35,300 0 1,036 2,562 3,302 0 1,977 3,802 4,542
35,300 35,350 0 1,028 2,551 3,291 0 1,969 3,792 4,532
35,350 35,400 0 1,020 2,541 3,281 0 1,961 3,781 4,521
35,400 35,450 0 1,012 2,530 3,270 0 1,953 3,771 4,511
35,450 35,500 0 1,004 2,520 3,260 0 1,945 3,760 4,500
35,500 35,550 0 996 2,509 3,249 0 1,937 3,750 4,490
35,550 35,600 0 988 2,499 3,239 0 1,929 3,739 4,479
35,600 35,650 0 980 2,488 3,228 0 1,921 3,729 4,469
35,650 35,700 0 972 2,478 3,218 0 1,913 3,718 4,458
35,700 35,750 0 964 2,467 3,207 0 1,905 3,708 4,448
35,750 35,800 0 956 2,457 3,197 0 1,897 3,697 4,437
35,800 35,850 0 948 2,446 3,186 0 1,889 3,687 4,427
35,850 35,900 0 940 2,436 3,176 0 1,881 3,676 4,416
35,900 35,950 0 932 2,425 3,165 0 1,873 3,666 4,406
35,950 36,000 0 924 2,415 3,155 0 1,865 3,655 4,395
36,000 36,050 0 916 2,404 3,144 0 1,857 3,644 4,384
36,050 36,100 0 908 2,394 3,134 0 1,849 3,634 4,374
36,100 36,150 0 900 2,383 3,123 0 1,841 3,623 4,363
36,150 36,200 0 892 2,372 3,112 0 1,833 3,613 4,353
36,200 36,250 0 884 2,362 3,102 0 1,825 3,602 4,342
36,250 36,300 0 876 2,351 3,091 0 1,817 3,592 4,332
36,300 36,350 0 868 2,341 3,081 0 1,809 3,581 4,321
36,350 36,400 0 860 2,330 3,070 0 1,801 3,571 4,311
36,400 36,450 0 852 2,320 3,060 0 1,793 3,560 4,300
36,450 36,500 0 844 2,309 3,049 0 1,785 3,550 4,290
36,500 36,550 0 836 2,299 3,039 0 1,777 3,539 4,279
36,550 36,600 0 828 2,288 3,028 0 1,769 3,529 4,269
36,600 36,650 0 820 2,278 3,018 0 1,761 3,518 4,258
36,650 36,700 0 812 2,267 3,007 0 1,753 3,508 4,248
36,700 36,750 0 804 2,257 2,997 0 1,745 3,497 4,237
36,750 36,800 0 796 2,246 2,986 0 1,737 3,487 4,227
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov. - 53 -
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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
36,800 36,850 0 788 2,236 2,976 0 1,729 3,476 4,216
36,850 36,900 0 780 2,225 2,965 0 1,721 3,465 4,205
36,900 36,950 0 772 2,214 2,954 0 1,713 3,455 4,195
36,950 37,000 0 764 2,204 2,944 0 1,705 3,444 4,184
37,000 37,050 0 756 2,193 2,933 0 1,697 3,434 4,174
37,050 37,100 0 748 2,183 2,923 0 1,689 3,423 4,163
37,100 37,150 0 740 2,172 2,912 0 1,681 3,413 4,153
37,150 37,200 0 732 2,162 2,902 0 1,673 3,402 4,142
37,200 37,250 0 724 2,151 2,891 0 1,665 3,392 4,132
37,250 37,300 0 716 2,141 2,881 0 1,657 3,381 4,121
37,300 37,350 0 708 2,130 2,870 0 1,649 3,371 4,111
37,350 37,400 0 700 2,120 2,860 0 1,641 3,360 4,100
37,400 37,450 0 692 2,109 2,849 0 1,633 3,350 4,090
37,450 37,500 0 684 2,099 2,839 0 1,625 3,339 4,079
37,500 37,550 0 676 2,088 2,828 0 1,617 3,329 4,069
37,550 37,600 0 668 2,078 2,818 0 1,609 3,318 4,058
37,600 37,650 0 660 2,067 2,807 0 1,601 3,308 4,048
37,650 37,700 0 652 2,057 2,797 0 1,593 3,297 4,037
37,700 37,750 0 644 2,046 2,786 0 1,585 3,286 4,026
37,750 37,800 0 636 2,035 2,775 0 1,577 3,276 4,016
37,800 37,850 0 628 2,025 2,765 0 1,569 3,265 4,005
37,850 37,900 0 620 2,014 2,754 0 1,561 3,255 3,995
37,900 37,950 0 612 2,004 2,744 0 1,553 3,244 3,984
37,950 38,000 0 604 1,993 2,733 0 1,545 3,234 3,974
38,000 38,050 0 596 1,983 2,723 0 1,537 3,223 3,963
38,050 38,100 0 588 1,972 2,712 0 1,529 3,213 3,953
38,100 38,150 0 580 1,962 2,702 0 1,521 3,202 3,942
38,150 38,200 0 572 1,951 2,691 0 1,513 3,192 3,932
38,200 38,250 0 564 1,941 2,681 0 1,505 3,181 3,921
38,250 38,300 0 556 1,930 2,670 0 1,497 3,171 3,911
38,300 38,350 0 548 1,920 2,660 0 1,489 3,160 3,900
38,350 38,400 0 540 1,909 2,649 0 1,481 3,150 3,890
38,400 38,450 0 532 1,899 2,639 0 1,473 3,139 3,879
38,450 38,500 0 524 1,888 2,628 0 1,465 3,128 3,868
38,500 38,550 0 516 1,878 2,618 0 1,457 3,118 3,858
38,550 38,600 0 508 1,867 2,607 0 1,449 3,107 3,847
38,600 38,650 0 500 1,856 2,596 0 1,441 3,097 3,837
38,650 38,700 0 492 1,846 2,586 0 1,433 3,086 3,826
38,700 38,750 0 484 1,835 2,575 0 1,426 3,076 3,816
38,750 38,800 0 476 1,825 2,565 0 1,418 3,065 3,805
38,800 38,850 0 468 1,814 2,554 0 1,410 3,055 3,795
38,850 38,900 0 460 1,804 2,544 0 1,402 3,044 3,784
38,900 38,950 0 452 1,793 2,533 0 1,394 3,034 3,774
38,950 39,000 0 444 1,783 2,523 0 1,386 3,023 3,763
39,000 39,050 0 436 1,772 2,512 0 1,378 3,013 3,753
39,050 39,100 0 428 1,762 2,502 0 1,370 3,002 3,742
39,100 39,150 0 420 1,751 2,491 0 1,362 2,992 3,732
39,150 39,200 0 412 1,741 2,481 0 1,354 2,981 3,721
39,200 39,250 0 404 1,730 2,470 0 1,346 2,971 3,711
39,250 39,300 0 396 1,720 2,460 0 1,338 2,960 3,700
39,300 39,350 0 388 1,709 2,449 0 1,330 2,949 3,689
39,350 39,400 0 380 1,699 2,439 0 1,322 2,939 3,679
39,400 39,450 0 372 1,688 2,428 0 1,314 2,928 3,668
39,450 39,500 0 364 1,677 2,417 0 1,306 2,918 3,658
39,500 39,550 0 356 1,667 2,407 0 1,298 2,907 3,647
39,550 39,600 0 348 1,656 2,396 0 1,290 2,897 3,637
39,600 39,650 0 340 1,646 2,386 0 1,282 2,886 3,626
39,650 39,700 0 332 1,635 2,375 0 1,274 2,876 3,616
39,700 39,750 0 324 1,625 2,365 0 1,266 2,865 3,605
39,750 39,800 0 316 1,614 2,354 0 1,258 2,855 3,595
39,800 39,850 0 308 1,604 2,344 0 1,250 2,844 3,584
39,850 39,900 0 301 1,593 2,333 0 1,242 2,834 3,574
39,900 39,950 0 293 1,583 2,323 0 1,234 2,823 3,563
39,950 40,000 0 285 1,572 2,312 0 1,226 2,813 3,553
40,000 40,050 0 277 1,562 2,302 0 1,218 2,802 3,542
40,050 40,100 0 269 1,551 2,291 0 1,210 2,792 3,532
40,100 40,150 0 261 1,541 2,281 0 1,202 2,781 3,521
40,150 40,200 0 253 1,530 2,270 0 1,194 2,770 3,510
40,200 40,250 0 245 1,520 2,260 0 1,186 2,760 3,500
40,250 40,300 0 237 1,509 2,249 0 1,178 2,749 3,489
40,300 40,350 0 229 1,498 2,238 0 1,170 2,739 3,479
40,350 40,400 0 221 1,488 2,228 0 1,162 2,728 3,468
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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
40,400 40,450 0 213 1,477 2,217 0 1,154 2,718 3,458
40,450 40,500 0 205 1,467 2,207 0 1,146 2,707 3,447
40,500 40,550 0 197 1,456 2,196 0 1,138 2,697 3,437
40,550 40,600 0 189 1,446 2,186 0 1,130 2,686 3,426
40,600 40,650 0 181 1,435 2,175 0 1,122 2,676 3,416
40,650 40,700 0 173 1,425 2,165 0 1,114 2,665 3,405
40,700 40,750 0 165 1,414 2,154 0 1,106 2,655 3,395
40,750 40,800 0 157 1,404 2,144 0 1,098 2,644 3,384
40,800 40,850 0 149 1,393 2,133 0 1,090 2,634 3,374
40,850 40,900 0 141 1,383 2,123 0 1,082 2,623 3,363
40,900 40,950 0 133 1,372 2,112 0 1,074 2,613 3,353
40,950 41,000 0 125 1,362 2,102 0 1,066 2,602 3,342
41,000 41,050 0 117 1,351 2,091 0 1,058 2,591 3,331
41,050 41,100 0 109 1,341 2,081 0 1,050 2,581 3,321
41,100 41,150 0 101 1,330 2,070 0 1,042 2,570 3,310
41,150 41,200 0 93 1,319 2,059 0 1,034 2,560 3,300
41,200 41,250 0 85 1,309 2,049 0 1,026 2,549 3,289
41,250 41,300 0 77 1,298 2,038 0 1,018 2,539 3,279
41,300 41,350 0 69 1,288 2,028 0 1,010 2,528 3,268
41,350 41,400 0 61 1,277 2,017 0 1,002 2,518 3,258
41,400 41,450 0 53 1,267 2,007 0 994 2,507 3,247
41,450 41,500 0 45 1,256 1,996 0 986 2,497 3,237
41,500 41,550 0 37 1,246 1,986 0 978 2,486 3,226
41,550 41,600 0 29 1,235 1,975 0 970 2,476 3,216
41,600 41,650 0 21 1,225 1,965 0 962 2,465 3,205
41,650 41,700 0 13 1,214 1,954 0 954 2,455 3,195
41,700 41,750 0 5 1,204 1,944 0 946 2,444 3,184
41,750 41,800 0 * 1,193 1,933 0 938 2,434 3,174
41,800 41,850 0 0 1,183 1,923 0 930 2,423 3,163
41,850 41,900 0 0 1,172 1,912 0 922 2,412 3,152
41,900 41,950 0 0 1,161 1,901 0 914 2,402 3,142
41,950 42,000 0 0 1,151 1,891 0 906 2,391 3,131
42,000 42,050 0 0 1,140 1,880 0 898 2,381 3,121
42,050 42,100 0 0 1,130 1,870 0 890 2,370 3,110
42,100 42,150 0 0 1,119 1,859 0 882 2,360 3,100
42,150 42,200 0 0 1,109 1,849 0 874 2,349 3,089
42,200 42,250 0 0 1,098 1,838 0 866 2,339 3,079
42,250 42,300 0 0 1,088 1,828 0 858 2,328 3,068
42,300 42,350 0 0 1,077 1,817 0 850 2,318 3,058
42,350 42,400 0 0 1,067 1,807 0 842 2,307 3,047
42,400 42,450 0 0 1,056 1,796 0 834 2,297 3,037
42,450 42,500 0 0 1,046 1,786 0 826 2,286 3,026
42,500 42,550 0 0 1,035 1,775 0 818 2,276 3,016
42,550 42,600 0 0 1,025 1,765 0 810 2,265 3,005
42,600 42,650 0 0 1,014 1,754 0 802 2,255 2,995
42,650 42,700 0 0 1,004 1,744 0 794 2,244 2,984
42,700 42,750 0 0 993 1,733 0 786 2,233 2,973
42,750 42,800 0 0 982 1,722 0 778 2,223 2,963
42,800 42,850 0 0 972 1,712 0 770 2,212 2,952
42,850 42,900 0 0 961 1,701 0 762 2,202 2,942
42,900 42,950 0 0 951 1,691 0 754 2,191 2,931
42,950 43,000 0 0 940 1,680 0 746 2,181 2,921
43,000 43,050 0 0 930 1,670 0 738 2,170 2,910
43,050 43,100 0 0 919 1,659 0 730 2,160 2,900
43,100 43,150 0 0 909 1,649 0 722 2,149 2,889
43,150 43,200 0 0 898 1,638 0 714 2,139 2,879
43,200 43,250 0 0 888 1,628 0 706 2,128 2,868
43,250 43,300 0 0 877 1,617 0 698 2,118 2,858
43,300 43,350 0 0 867 1,607 0 690 2,107 2,847
43,350 43,400 0 0 856 1,596 0 682 2,097 2,837
43,400 43,450 0 0 846 1,586 0 674 2,086 2,826
43,450 43,500 0 0 835 1,575 0 666 2,075 2,815
43,500 43,550 0 0 825 1,565 0 658 2,065 2,805
43,550 43,600 0 0 814 1,554 0 650 2,054 2,794
43,600 43,650 0 0 803 1,543 0 642 2,044 2,784
43,650 43,700 0 0 793 1,533 0 634 2,033 2,773
43,700 43,750 0 0 782 1,522 0 627 2,023 2,763
43,750 43,800 0 0 772 1,512 0 619 2,012 2,752
43,800 43,850 0 0 761 1,501 0 611 2,002 2,742
43,850 43,900 0 0 751 1,491 0 603 1,991 2,731
43,900 43,950 0 0 740 1,480 0 595 1,981 2,721
43,950 44,000 0 0 730 1,470 0 587 1,970 2,710
* If the amount you are looking up from the worksheet is at least $41,750 but less than $41,756, and you have one qualifying child, your credit is $0.
If the amount you are looking up from the worksheet is $41,756 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)
- 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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
44,000 44,050 0 0 719 1,459 0 579 1,960 2,700
44,050 44,100 0 0 709 1,449 0 571 1,949 2,689
44,100 44,150 0 0 698 1,438 0 563 1,939 2,679
44,150 44,200 0 0 688 1,428 0 555 1,928 2,668
44,200 44,250 0 0 677 1,417 0 547 1,918 2,658
44,250 44,300 0 0 667 1,407 0 539 1,907 2,647
44,300 44,350 0 0 656 1,396 0 531 1,896 2,636
44,350 44,400 0 0 646 1,386 0 523 1,886 2,626
44,400 44,450 0 0 635 1,375 0 515 1,875 2,615
44,450 44,500 0 0 624 1,364 0 507 1,865 2,605
44,500 44,550 0 0 614 1,354 0 499 1,854 2,594
44,550 44,600 0 0 603 1,343 0 491 1,844 2,584
44,600 44,650 0 0 593 1,333 0 483 1,833 2,573
44,650 44,700 0 0 582 1,322 0 475 1,823 2,563
44,700 44,750 0 0 572 1,312 0 467 1,812 2,552
44,750 44,800 0 0 561 1,301 0 459 1,802 2,542
44,800 44,850 0 0 551 1,291 0 451 1,791 2,531
44,850 44,900 0 0 540 1,280 0 443 1,781 2,521
44,900 44,950 0 0 530 1,270 0 435 1,770 2,510
44,950 45,000 0 0 519 1,259 0 427 1,760 2,500
45,000 45,050 0 0 509 1,249 0 419 1,749 2,489
45,050 45,100 0 0 498 1,238 0 411 1,739 2,479
45,100 45,150 0 0 488 1,228 0 403 1,728 2,468
45,150 45,200 0 0 477 1,217 0 395 1,717 2,457
45,200 45,250 0 0 467 1,207 0 387 1,707 2,447
45,250 45,300 0 0 456 1,196 0 379 1,696 2,436
45,300 45,350 0 0 445 1,185 0 371 1,686 2,426
45,350 45,400 0 0 435 1,175 0 363 1,675 2,415
45,400 45,450 0 0 424 1,164 0 355 1,665 2,405
45,450 45,500 0 0 414 1,154 0 347 1,654 2,394
45,500 45,550 0 0 403 1,143 0 339 1,644 2,384
45,550 45,600 0 0 393 1,133 0 331 1,633 2,373
45,600 45,650 0 0 382 1,122 0 323 1,623 2,363
45,650 45,700 0 0 372 1,112 0 315 1,612 2,352
45,700 45,750 0 0 361 1,101 0 307 1,602 2,342
45,750 45,800 0 0 351 1,091 0 299 1,591 2,331
45,800 45,850 0 0 340 1,080 0 291 1,581 2,321
45,850 45,900 0 0 330 1,070 0 283 1,570 2,310
45,900 45,950 0 0 319 1,059 0 275 1,560 2,300
45,950 46,000 0 0 309 1,049 0 267 1,549 2,289
46,000 46,050 0 0 298 1,038 0 259 1,538 2,278
46,050 46,100 0 0 288 1,028 0 251 1,528 2,268
46,100 46,150 0 0 277 1,017 0 243 1,517 2,257
46,150 46,200 0 0 266 1,006 0 235 1,507 2,247
46,200 46,250 0 0 256 996 0 227 1,496 2,236
46,250 46,300 0 0 245 985 0 219 1,486 2,226
46,300 46,350 0 0 235 975 0 211 1,475 2,215
46,350 46,400 0 0 224 964 0 203 1,465 2,205
46,400 46,450 0 0 214 954 0 195 1,454 2,194
46,450 46,500 0 0 203 943 0 187 1,444 2,184
46,500 46,550 0 0 193 933 0 179 1,433 2,173
46,550 46,600 0 0 182 922 0 171 1,423 2,163
46,600 46,650 0 0 172 912 0 163 1,412 2,152
46,650 46,700 0 0 161 901 0 155 1,402 2,142
46,700 46,750 0 0 151 891 0 147 1,391 2,131
46,750 46,800 0 0 140 880 0 139 1,381 2,121
46,800 46,850 0 0 130 870 0 131 1,370 2,110
46,850 46,900 0 0 119 859 0 123 1,359 2,099
46,900 46,950 0 0 108 848 0 115 1,349 2,089
46,950 47,000 0 0 98 838 0 107 1,338 2,078
47,000 47,050 0 0 87 827 0 99 1,328 2,068
47,050 47,100 0 0 77 817 0 91 1,317 2,057
47,100 47,150 0 0 66 806 0 83 1,307 2,047
47,150 47,200 0 0 56 796 0 75 1,296 2,036
47,200 47,250 0 0 45 785 0 67 1,286 2,026
47,250 47,300 0 0 35 775 0 59 1,275 2,015
47,300 47,350 0 0 24 764 0 51 1,265 2,005
47,350 47,400 0 0 14 754 0 43 1,254 1,994
47,400 47,450 0 0 * 743 0 35 1,244 1,984
47,450 47,500 0 0 0 733 0 27 1,233 1,973
47,500 47,550 0 0 0 722 0 19 1,223 1,963
47,550 47,600 0 0 0 712 0 11 1,212 1,952
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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
47,600 47,650 0 0 0 701 0 ** 1,202 1,942
47,650 47,700 0 0 0 691 0 0 1,191 1,931
47,700 47,750 0 0 0 680 0 0 1,180 1,920
47,750 47,800 0 0 0 669 0 0 1,170 1,910
47,800 47,850 0 0 0 659 0 0 1,159 1,899
47,850 47,900 0 0 0 648 0 0 1,149 1,889
47,900 47,950 0 0 0 638 0 0 1,138 1,878
47,950 48,000 0 0 0 627 0 0 1,128 1,868
48,000 48,050 0 0 0 617 0 0 1,117 1,857
48,050 48,100 0 0 0 606 0 0 1,107 1,847
48,100 48,150 0 0 0 596 0 0 1,096 1,836
48,150 48,200 0 0 0 585 0 0 1,086 1,826
48,200 48,250 0 0 0 575 0 0 1,075 1,815
48,250 48,300 0 0 0 564 0 0 1,065 1,805
48,300 48,350 0 0 0 554 0 0 1,054 1,794
48,350 48,400 0 0 0 543 0 0 1,044 1,784
48,400 48,450 0 0 0 533 0 0 1,033 1,773
48,450 48,500 0 0 0 522 0 0 1,022 1,762
48,500 48,550 0 0 0 512 0 0 1,012 1,752
48,550 48,600 0 0 0 501 0 0 1,001 1,741
48,600 48,650 0 0 0 490 0 0 991 1,731
48,650 48,700 0 0 0 480 0 0 980 1,720
48,700 48,750 0 0 0 469 0 0 970 1,710
48,750 48,800 0 0 0 459 0 0 959 1,699
48,800 48,850 0 0 0 448 0 0 949 1,689
48,850 48,900 0 0 0 438 0 0 938 1,678
48,900 48,950 0 0 0 427 0 0 928 1,668
48,950 49,000 0 0 0 417 0 0 917 1,657
49,000 49,050 0 0 0 406 0 0 907 1,647
49,050 49,100 0 0 0 396 0 0 896 1,636
49,100 49,150 0 0 0 385 0 0 886 1,626
49,150 49,200 0 0 0 375 0 0 875 1,615
49,200 49,250 0 0 0 364 0 0 865 1,605
49,250 49,300 0 0 0 354 0 0 854 1,594
49,300 49,350 0 0 0 343 0 0 843 1,583
49,350 49,400 0 0 0 333 0 0 833 1,573
49,400 49,450 0 0 0 322 0 0 822 1,562
49,450 49,500 0 0 0 311 0 0 812 1,552
49,500 49,550 0 0 0 301 0 0 801 1,541
49,550 49,600 0 0 0 290 0 0 791 1,531
49,600 49,650 0 0 0 280 0 0 780 1,520
49,650 49,700 0 0 0 269 0 0 770 1,510
49,700 49,750 0 0 0 259 0 0 759 1,499
49,750 49,800 0 0 0 248 0 0 749 1,489
49,800 49,850 0 0 0 238 0 0 738 1,478
49,850 49,900 0 0 0 227 0 0 728 1,468
49,900 49,950 0 0 0 217 0 0 717 1,457
49,950 50,000 0 0 0 206 0 0 707 1,447
50,000 50,050 0 0 0 196 0 0 696 1,436
50,050 50,100 0 0 0 185 0 0 686 1,426
50,100 50,150 0 0 0 175 0 0 675 1,415
50,150 50,200 0 0 0 164 0 0 664 1,404
50,200 50,250 0 0 0 154 0 0 654 1,394
50,250 50,300 0 0 0 143 0 0 643 1,383
50,300 50,350 0 0 0 132 0 0 633 1,373
50,350 50,400 0 0 0 122 0 0 622 1,362
50,400 50,450 0 0 0 111 0 0 612 1,352
50,450 50,500 0 0 0 101 0 0 601 1,341
50,500 50,550 0 0 0 90 0 0 591 1,331
50,550 50,600 0 0 0 80 0 0 580 1,320
50,600 50,650 0 0 0 69 0 0 570 1,310
50,650 50,700 0 0 0 59 0 0 559 1,299
50,700 50,750 0 0 0 48 0 0 549 1,289
50,750 50,800 0 0 0 38 0 0 538 1,278
50,800 50,850 0 0 0 27 0 0 528 1,268
50,850 50,900 0 0 0 17 0 0 517 1,257
50,900 50,950 0 0 0 6 0 0 507 1,247
50,950 51,000 0 0 0 *** 0 0 496 1,236
51,000 51,050 0 0 0 0 0 0 485 1,225
51,050 51,100 0 0 0 0 0 0 475 1,215
51,100 51,150 0 0 0 0 0 0 464 1,204
51,150 51,200 0 0 0 0 0 0 454 1,194
* If the amount you are looking up from the worksheet is at least $47,400 but less than $47,440, and you have two qualifying children, your credit is $4.
If the amount you are looking up from the worksheet is $47,440 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 $47,600 but less than $47,646, and you have one qualifying child, your credit is $4.
If the amount you are looking up from the worksheet is $47,646 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 $50,950 but less than $50,954, and you have three qualifying children, your credit is
$0.
If the amount you are looking up from the worksheet is $50,954 or more, and you have three 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. - 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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
51,200 51,250 0 0 0 0 0 0 443 1,183
51,250 51,300 0 0 0 0 0 0 433 1,173
51,300 51,350 0 0 0 0 0 0 422 1,162
51,350 51,400 0 0 0 0 0 0 412 1,152
51,400 51,450 0 0 0 0 0 0 401 1,141
51,450 51,500 0 0 0 0 0 0 391 1,131
51,500 51,550 0 0 0 0 0 0 380 1,120
51,550 51,600 0 0 0 0 0 0 370 1,110
51,600 51,650 0 0 0 0 0 0 359 1,099
51,650 51,700 0 0 0 0 0 0 349 1,089
51,700 51,750 0 0 0 0 0 0 338 1,078
51,750 51,800 0 0 0 0 0 0 328 1,068
51,800 51,850 0 0 0 0 0 0 317 1,057
51,850 51,900 0 0 0 0 0 0 306 1,046
51,900 51,950 0 0 0 0 0 0 296 1,036
51,950 52,000 0 0 0 0 0 0 285 1,025
52,000 52,050 0 0 0 0 0 0 275 1,015
52,050 52,100 0 0 0 0 0 0 264 1,004
52,100 52,150 0 0 0 0 0 0 254 994
52,150 52,200 0 0 0 0 0 0 243 983
52,200 52,250 0 0 0 0 0 0 233 973
52,250 52,300 0 0 0 0 0 0 222 962
52,300 52,350 0 0 0 0 0 0 212 952
52,350 52,400 0 0 0 0 0 0 201 941
52,400 52,450 0 0 0 0 0 0 191 931
52,450 52,500 0 0 0 0 0 0 180 920
52,500 52,550 0 0 0 0 0 0 170 910
52,550 52,600 0 0 0 0 0 0 159 899
52,600 52,650 0 0 0 0 0 0 149 889
52,650 52,700 0 0 0 0 0 0 138 878
52,700 52,750 0 0 0 0 0 0 127 867
52,750 52,800 0 0 0 0 0 0 117 857
52,800 52,850 0 0 0 0 0 0 106 846
52,850 52,900 0 0 0 0 0 0 96 836
52,900 52,950 0 0 0 0 0 0 85 825
52,950 53,000 0 0 0 0 0 0 75 815
53,000 53,050 0 0 0 0 0 0 64 804
53,050 53,100 0 0 0 0 0 0 54 794
53,100 53,150 0 0 0 0 0 0 43 783
53,150 53,200 0 0 0 0 0 0 33 773
53,200 53,250 0 0 0 0 0 0 22 762
53,250 53,300 0 0 0 0 0 0 12 752
53,300 53,350 0 0 0 0 0 0 * 741
53,350 53,400 0 0 0 0 0 0 0 731
53,400 53,450 0 0 0 0 0 0 0 720
53,450 53,500 0 0 0 0 0 0 0 709
53,500 53,550 0 0 0 0 0 0 0 699
53,550 53,600 0 0 0 0 0 0 0 688
53,600 53,650 0 0 0 0 0 0 0 678
53,650 53,700 0 0 0 0 0 0 0 667
53,700 53,750 0 0 0 0 0 0 0 657
53,750 53,800 0 0 0 0 0 0 0 646
53,800 53,850 0 0 0 0 0 0 0 636
53,850 53,900 0 0 0 0 0 0 0 625
53,900 53,950 0 0 0 0 0 0 0 615
53,950 54,000 0 0 0 0 0 0 0 604
54,000 54,050 0 0 0 0 0 0 0 594
54,050 54,100 0 0 0 0 0 0 0 583
54,100 54,150 0 0 0 0 0 0 0 573
54,150 54,200 0 0 0 0 0 0 0 562
54,200 54,250 0 0 0 0 0 0 0 552
54,250 54,300 0 0 0 0 0 0 0 541
54,300 54,350 0 0 0 0 0 0 0 530
54,350 54,400 0 0 0 0 0 0 0 520
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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
54,400 54,450 0 0 0 0 0 0 0 509
54,450 54,500 0 0 0 0 0 0 0 499
54,500 54,550 0 0 0 0 0 0 0 488
54,550 54,600 0 0 0 0 0 0 0 478
54,600 54,650 0 0 0 0 0 0 0 467
54,650 54,700 0 0 0 0 0 0 0 457
54,700 54,750 0 0 0 0 0 0 0 446
54,750 54,800 0 0 0 0 0 0 0 436
54,800 54,850 0 0 0 0 0 0 0 425
54,850 54,900 0 0 0 0 0 0 0 415
54,900 54,950 0 0 0 0 0 0 0 404
54,950 55,000 0 0 0 0 0 0 0 394
55,000 55,050 0 0 0 0 0 0 0 383
55,050 55,100 0 0 0 0 0 0 0 373
55,100 55,150 0 0 0 0 0 0 0 362
55,150 55,200 0 0 0 0 0 0 0 351
55,200 55,250 0 0 0 0 0 0 0 341
55,250 55,300 0 0 0 0 0 0 0 330
55,300 55,350 0 0 0 0 0 0 0 320
55,350 55,400 0 0 0 0 0 0 0 309
55,400 55,450 0 0 0 0 0 0 0 299
55,450 55,500 0 0 0 0 0 0 0 288
55,500 55,550 0 0 0 0 0 0 0 278
55,550 55,600 0 0 0 0 0 0 0 267
55,600 55,650 0 0 0 0 0 0 0 257
55,650 55,700 0 0 0 0 0 0 0 246
55,700 55,750 0 0 0 0 0 0 0 236
55,750 55,800 0 0 0 0 0 0 0 225
55,800 55,850 0 0 0 0 0 0 0 215
55,850 55,900 0 0 0 0 0 0 0 204
55,900 55,950 0 0 0 0 0 0 0 194
55,950 56,000 0 0 0 0 0 0 0 183
56,000 56,050 0 0 0 0 0 0 0 172
56,050 56,100 0 0 0 0 0 0 0 162
56,100 56,150 0 0 0 0 0 0 0 151
56,150 56,200 0 0 0 0 0 0 0 141
56,200 56,250 0 0 0 0 0 0 0 130
56,250 56,300 0 0 0 0 0 0 0 120
56,300 56,350 0 0 0 0 0 0 0 109
56,350 56,400 0 0 0 0 0 0 0 99
56,400 56,450 0 0 0 0 0 0 0 88
56,450 56,500 0 0 0 0 0 0 0 78
56,500 56,550 0 0 0 0 0 0 0 67
56,550 56,600 0 0 0 0 0 0 0 57
56,600 56,650 0 0 0 0 0 0 0 46
56,650 56,700 0 0 0 0 0 0 0 36
56,700 56,750 0 0 0 0 0 0 0 25
56,750 56,800 0 0 0 0 0 0 0 15
56,800 56,844 0 0 0 0 0 0 0 **
* If the amount you are looking up from the worksheet is at least $53,300 but less than $53,330, and you have two qualifying children, your credit is $3.
If the amount you are looking up from the worksheet is $53,330 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 $56,800 but less than $56,844, and you have three qualifying children, your credit is
$5.
If the amount you are looking up from the worksheet is $56,844 or more, and you have three qualifying children, you can’t take the credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
- 56 - Need more information or forms? Visit IRS.gov.
Line 28
Additional Child Tax Credit
You may elect to use your 2019
earned income to figure your
additional child tax credit if
your 2019 earned income is more than
your 2020 earned income. For details,
see the Instructions for Schedule 8812.
If you make the election to use your
2019 earned income to figure your addi-
tional child tax credit, enter "PYEI" and
the amount of your 2019 earned income
on the dotted line next to line 28.
If you are using your 2019
earned income to figure your
2020 additional child tax credit
and you elected to include nontaxable
combat pay, be sure to use 2019 nontax-
able combat pay and enter that amount
on the dotted line next to line 28.
If your qualifying child didn’t
have an SSN valid for employ-
ment issued before the due date
of your 2020 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 refund
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 19.
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.TIPCAUTION
!CAUTION
!
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 2020 return to claim the credit for
2020. Don't file Form 8862 if you filed
Form 8862 for 2019 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 may also have
to pay penalties.
Refunds for returns claiming
the additional child tax credit
can't be issued before mid-Feb-
ruary 2021. This delay applies to the en-
tire refund, not just the portion associ-
ated with the additional child tax credit.
Line 29
American Opportunity
Credit
If you meet the requirements to claim an
education credit (see the instructions for
Schedule 3, line 3), enter on line 29 the
amount, if any, from Form 8863, line 8.
You may be able to increase an educa-
tion credit and reduce your total tax or
increase your tax refund if the student
chooses to include all or part of a Pell
grant or certain other scholarships or fel-
lowships in income. See Pub. 970 and
the Instructions for Form 8863 for more
information.
Form 8862 required. You must file
Form 8862 if your American opportuni-CAUTION
!TIP
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 2020 re-
turn to claim the credit for 2020. Don't
file Form 8862 if you filed Form 8862
for 2019 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 may also have to pay penalties.
Line 30
Recovery Rebate Credit
The recovery rebate credit was paid out
to eligible individuals in two rounds of
advance payments called economic im-
pact payments. The economic impact
payments were based on your 2018 or
2019 tax year information. The recovery
rebate credit is figured like the economic
impact payments except that the credit
eligibility and the credit amount are
based on your 2020 tax year informa-
tion. If you didn’t receive the full
amount of the recovery rebate credit as
economic impact payments, you may be
able to claim the recovery rebate credit
on your 2020 Form 1040 or 1040-SR.
Generally, you are eligible to claim
the recovery rebate credit if in 2020 you
were a U.S. citizen or U.S. resident ali-
en, weren't a dependent of another tax-
payer, and have a valid social security
number. This includes someone who
died in 2020, if you are preparing a re-
turn for that person. Use the Recovery
Rebate Credit Worksheet to figure the
credit, if any, you can claim. For more
information on the recovery rebate cred-
it, go to IRS.gov/RRC.CAUTION
!
-57- Need more information or forms? Visit IRS.gov.
Note. If you are preparing a return for
someone who died in 2020, if that per-
son was otherwise eligible to receive the
RRC, you can claim the RRC for that
person on their return.
Economic impact payments—EIP 1
and EIP 2. The first round of economic
impact payments (EIP 1) was sent out
beginning in April 2020, and the second
round of economic impact payments
(EIP 2) was sent out beginning in late
December 2020. You may have received
one or both of these payments.
Notice 1444 and Notice 1444-B. You
should have received a Notice 1444
from the IRS that shows how much EIP
1 you were issued and a Notice 1444-B
that shows how much EIP 2 you were is-
sued (it will take several weeks to re-
ceive Notice 1444-B after your EIP 2
has been issued). Have these notices
available when you complete the Recov-
ery Rebate Credit Worksheet. If you
haven't received Notice 1444 or Notice
1444-B, or you can't locate your notice,
you can also go to IRS.gov/Account for
the amount(s) to enter on the worksheet.
You may be able to claim the recov-
ery rebate credit only if your economic
impact payments are less than your cred-
it. This happens when:
• You are eligible but were not is-
sued an EIP 1, an EIP 2, or neither an
EIP 1 or EIP 2, or
• Your EIP 1 was less than $1,200
($2,400 if married filing jointly) plus
$500 for each qualifying child you had
in 2020; or
• Your EIP 2 was less than $600
($1,200 if married filing jointly) plus
$600 for each qualifying child you had
in 2020.
You don’t qualify for the recovery re-
bate credit if, for EIP 1:
• You received $1,200 plus $500 for
each qualifying child you had in 2020,
or
• You’re filing a joint return for
2020 and together you and your spouse
received $2,400 plus $500 for each qual-
ifying child you had in 2020.
And for EIP 2:
• You received $600 plus $600 for
each qualifying child you had in 2020,
or
• You’re filing a joint return for
2020 and together you and your spouse
received $1,200 plus $600 for each qual-
ifying child you had in 2020.
Married filing jointly.
• If your EIP 1 or EIP 2 was based
on a joint return, you and your spouse
are each treated as having received half
the payment that was issued.
• If only one of you has a valid so-
cial security number, and neither you
nor your spouse was a member of the
U.S. Armed Forces at any time during
2020, your credit amount will be limi-
ted.
• If applicable, include your spou-
se’s EIP 1 as shown on your spouse’s
Notice 1444 on line 16. If applicable, in-
clude your spouse’s EIP 2 as shown on
your spouse’s Notice 1444-B on line 19.
Valid social security number. A valid
social security number is one that is val-
id for employment in the United States
and is issued before the due date of your
2020 return (including extensions).
If you reside in a U.S. territory,
don’t enter an amount on
line 30 and do not complete the
Recovery Rebate Credit Worksheet. In
general, the tax authorities in American
Samoa, Guam, Puerto Rico, the U.S.
Virgin Islands, and the Northern Maria-
na Islands will provide the recovery re-
bate credit to eligible residents. Territo-
ry residents should direct questions
about EIP 1 or EIP 2 or the recovery re-
bate credit to the tax authorities in the
territories where they reside.
Refund
Line 34
Amount Overpaid
If line 34 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 34 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 theCAUTION
!
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 34 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 35a Through 35d
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 2020 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. This includes any part of your re-
fund due to the recovery rebate credit or
any economic impact payments you re-
ceived in 2020. These programs include
Temporary Assistance for Needy
Need more information or forms? Visit IRS.gov. -58-
Recovery Rebate Credit Worksheet—Line 30
See the instructions for line 30 to find out if you can take this credit and for definitions and other information
needed to fill out this worksheet.
If you received Notice 1444 and Notice 1444-B, have them available.
Don’t include on line 16 or 19 any amount you received but later returned to the IRS.
Before you begin:
1. Can you be claimed as a dependent on another person's 2020 return? If filing a joint return, go to line 2.
No. Go to line 2.
Yes.STOP You can't take the credit. Don’t complete the rest of this
worksheet and don’t enter any amount on line 30.
2. Does your 2020 return include a valid social security number (defined under Valid social security number, earlier)
for you and, if filing a joint return, your spouse?
Yes. Skip lines 3 and 4, and go to line 5.
No. If you are filing a joint return, go to line 3.
If you aren't filing a joint return,STOP you can’t take the credit.
Don’t complete the rest of this worksheet and don’t enter any
amount on line 30.
3. Was at least one of you a member of the U.S. Armed Forces at any time during 2020, and does at least one of you
have a valid social security number (defined under Valid social security number, earlier)?
Yes. Your credit is not limited. Go to line 5.
No. Go to line 4.
4. Does one of you have a valid social security number (defined under Valid social security number, earlier)?
Yes. Your credit is limited. Go to line 5.
No.STOP You can’t take the credit. Don’t complete the rest of this
worksheet and don’t enter any amount on line 30.
5. If your EIP 1 was $1,200 ($2,400 if married filing jointly) plus $500 for each qualifying child you had in 2020,
skip lines 5 and 6, enter zero on lines 7 and 16, and go to line 8. Otherwise, enter:
• $1,200 if single, head of household, married filing separately, qualifying widow(er), or if married filing
jointly and you answered “Yes” to question 4, or
• $2,400 if married filing jointly and you answered “Yes” to question 2 or 3. . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Multiply $500 by the number of qualifying children under age 17 at the end of 2020 listed in the Dependents
section on page 1 of Form 1040 or 1040-SR for whom you either checked the “Child tax credit” box or entered an
adoption taxpayer identification number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. If your EIP 2 was $600 ($1,200 if married filing jointly) plus $600 for each qualifying child you had in 2020, skip
lines 8 and 9, enter zero on lines 10 and 19, and go to line 11. Otherwise, enter:
• $600 if single, head of household, married filing separately, qualifying widow(er), or if married filing
jointly and you answered “Yes” to question 4, or
• $1,200 if married filing jointly and you answered “Yes” to question 2 or 3. . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Multiply $600 by the number of qualifying children under age 17 at the end of 2020 listed in the Dependents
section on page 1 of Form 1040 or 1040-SR for whom you either checked the “Child tax credit” box or entered an
adoption taxpayer identification number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter the amount from line 11 of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the amount shown below for your filing status:
• $150,000 if married filing jointly or qualifying widow(er)
• $112,500 if head of household
• $75,000 if single or married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Is the amount on line 11 more than the amount on line 12?
No. Skip line 14. Enter the amount from line 7 on line 15 and the
amount from line 10 on line 18.
13.Yes. Subtract line 12 from line 11.
14. Multiply line 13 by 5% (0.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Subtract line 14 from line 7. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Enter the amount, if any, of EIP 1 that was issued to you (before offset for any past-due child support payment).
You may refer to Notice 1444 or your tax account information at IRS.gov/Account for the amount to
enter here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Subtract line 16 from line 15. If zero or less, enter -0-. If line 16 is more than line 15, you don’t have to pay back
the difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Subtract line 14 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Enter the amount, if any, of EIP 2 that was issued to you. You may refer to Notice 1444-B or your tax account
information at IRS.gov/Account for the amount to enter here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. Subtract line 19 from line 18. If zero or less, enter -0-. If line 19 is more than line 18, you don’t have to pay back
the difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.
21. Recovery rebate credit. Add lines 17 and 20. Enter the result here and, if more than zero, on line 30 of Form
1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21.
-59- Need more information or forms? Visit IRS.gov.
Families (TANF), Medicaid, Supple-
mental Security Income (SSI), and Sup-
plemental Nutrition Assistance Program
(formerly 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 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 35a 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 35b through 35d (if
you want your refund deposited to only
one account), or
• Check the box on line 35a 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 35a. Draw a line
through the boxes on lines 35b and 35d.
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 35a and
attach Form 8888 or fill in
lines 35b through 35d, 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 must also 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 2020). 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 2020 return during 2021 and
don’t notify the trustee or custodian in
advance, the trustee or custodian can as-
sume the deposit to your IRA is for
2021. If you designate your deposit to be
for 2020, you must verify that the depos-
it was actually made to the account by
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 2020. In that case, you must
file an amended 2020 return and reduce
any IRA deduction and any retirement
savings contributions credit you claim-
ed.CAUTION
!
You and your spouse, if filing
jointly, each may be able to
contribute up to $6,000 ($7,000
if age 50 or older at the end of 2020) to
a traditional IRA or Roth IRA for 2020.
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 35a
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 35b
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 35b if:
• 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.CAUTION
!
Need more information or forms? Visit IRS.gov. -60-
Line 35c
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 35d
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 2020 return after
November 30, 2021.
• Any numbers or letters on lines
35b through 35d 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.
Line 36
Applied to Your 2021
Estimated Tax
Enter on line 36 the amount, if any, of
the overpayment on line 34 you want
applied to your 2021 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 2021 estimated tax can't
be changed later.CAUTION
!CAUTION
!
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, 2021, for
most taxpayers. You don’t have to pay if
line 37 is under $1.
Include any estimated tax penalty
from line 38 in the amount you enter on
line 37. Don’t include any estimated
payments for 2021 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 37
Amount You Owe
The IRS offers several payment options.
You can pay online, by phone, mobile
device, cash (maximum $1,000 per day
and per transaction), check, or money
order. Go to IRS.gov/Payments for pay-
ment options.TIP
Sample Check—Lines 35b Through 35dDo 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 35b) (line 35d)
Routing
number
Account
number
CAUTION
-61- Need more information or forms? Visit IRS.gov.
Tax payments you deferred
from Schedule H or Sched-
ule SE are not reported on
line 37 and the amount on line 37 may
not represent all of the taxes you owe for
2020. See Schedule 3, line 12e, and its
instructions for details.
Pay Online
The IRS offers an electronic payment
option that is right for you. Paying on-
line is convenient and secure and helps
make sure we get your payments on
time. To pay your taxes online or for
more information, 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.CAUTION
!
WorldPay US, Inc.
844-729-8298
(844-PAY-TAX-8TM)
www.payUSAtax.com
Official Payments
888-UPAY-TAXTM
(888-872-9829)
www.officialpayments.com
Link2Gov Corporation
888-PAY-1040TM
(888-729-1040)
www.PAY1040.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
800-555-4477 (English) or
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
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 “2020 Form 1040” or
“2020 Form 1040-SR” and your name,
address, daytime phone number, and so-
cial security number (SSN) on your pay-
ment and attach Form 1040-V. For the
most up-to-date information on Form
1040-V, go to IRS.gov/Form1040V. If
you are filing a joint return, 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”).
Mail your 2020 tax return, payment,
and Form 1040-V to the address shown
on the form that applies to you.
Notice to taxpayers presenting
checks. When you provide a check as
payment, you authorize us either to use
information from your check to make a
one-time electronic fund transfer from
your account or to process the payment
as a check transaction. When we use in-
formation from your check to make an
electronic fund transfer, funds may be
withdrawn from your account as soon as
the same day we receive your payment,
and you will not receive your check
back from your financial institution.
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 37 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, 2021,
for most people. You must also pay a
fee. To limit the interest and penalty
charges, pay as much of the tax as
Need more information or forms? Visit IRS.gov. -62-
possible when you file. But before re-
questing an installment agreement, you
should consider other less costly alterna-
tives, such as a bank loan or credit card
payment.
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, 2021,
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, 2021. 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 38
Estimated Tax Penalty
You may owe this penalty if:
• Line 37 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 2020
Form 1040 or 1040-SR, line 24, minus
the total of any amounts shown on lines
27, 28, 29, and 30; Schedule 3, lines 8
and 11; and Forms 7202 (lines 24 and
35), 8828, 4137, 5329 (Parts III through
IX only), 8885, and 8919. Also subtract
from line 24 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 24,
include household employment taxes
only if line 25d 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 2019 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
2019 return and you were a U.S. citizen
or resident for all of 2019.
2. The total of lines 25d, 26, and
Schedule 3, line 10, on your 2020 return
is at least 100% of the tax shown on
your 2019 return (110% of that amount
if you aren't a farmer or fisherman, and
your adjusted gross income (AGI)
shown on your 2019 return was more
than $150,000 (more than $75,000 if
married filing separately for 2020)).
Your estimated tax payments for 2020
must have been made on time and for
the required amount.
For most people, the “tax shown on
your 2019 return” is the amount on your
2019 Form 1040 or 1040-SR, line 16,
minus the total of any amounts shown
on lines 18a, 18b, and 18c; Schedule 3,
lines 9 and 12; and Forms 8828, 4137,
5329 (Parts III through IX only), 8885,
and 8919. Also subtract from line 16
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 16,
include household employment taxes
only if line 17 is more than zero or you
would have owed the estimated tax pen-
alty for 2019 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 38. Add the
penalty to any tax due and enter the total
on line 37.
However, if you have an overpay-
ment on line 34, subtract the penalty
from the amount you would otherwise
enter on line 35a or line 36. Lines 35a,
36, and 38 must equal line 34.
If the penalty is more than the over-
payment on line 34, enter -0- on lines
35a and 36. Then, subtract line 34 from
line 38 and enter the result on line 37.
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 38
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 2210
because the IRS can't figure your penal-
ty under this method.
Third Party Designee
If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your 2020
tax return with the IRS, check the “Yes”
box in the “Third Party Designee” area
of your return. Also enter the designee's
name, phone number, and any five digits
the designee chooses as his or her per-
sonal identification number (PIN).
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 are also 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.
You aren't authorizing the designee
to receive any refund check, bind you to
anything (including any additional taxTIP
-63- Need more information or forms? Visit IRS.gov.
liability), or otherwise represent you be-
fore the IRS. If you want to expand the
designee's authorization, see Pub. 947.
This authorization will automatically
end no later than the due date (not
counting extensions) for filing your
2021 tax return. This is April 15, 2022,
for most people.
Sign Your Return
Form 1040 or 1040-SR isn't considered
a valid return unless you sign it in ac-
cordance with the requirements in these
instructions. If you are filing a joint re-
turn, your spouse must also sign. If your
spouse can't sign the return, see Pub.
501. Be sure to date your return and en-
ter 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 or
1040-SR, sign your name for the indi-
vidual 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.”
Requirements for a Paper
Return
You must handwrite your signature on
your return if you file it on paper. Digi-
tal, electronic, or typed-font signatures
are not valid signatures for Forms 1040
or 1040-SR filed on paper.
Requirements for an
Electronic Return
To file your return electronically, you
must sign the return electronically using
a personal identification number (PIN)
and providing the information described
below. If you are filing online using
software, you must use a Self-Select
PIN. If you are filing electronically us-
ing a tax practitioner, you can use a
Self-Select PIN or a Practitioner PIN.
For 2020, if we issued you an identity
protection personal identification num-
ber (IP PIN) (as described in more detail
below), all six digits of your IP PIN
must appear in the IP PIN spaces provi-
ded next to the space for your occupa-
tion for your electronic signature to be
complete. Failure to include an issued IP
PIN on the electronic return will result
in an invalid signature and a rejected re-
turn. If you are filing a joint return and
both taxpayers were issued an IP PIN,
enter both IP PINs in the spaces provi-
ded.
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.
Your electronic return is considered a
validly signed return only when it in-
cludes your PIN, last name, date of
birth, IP PIN, if applicable, and your ad-
justed gross income (AGI) from your
originally filed 2019 federal income tax
return, if applicable. If you're filing
jointly, your electronic return must also
include your spouse's PIN, last name,
date of birth, IP PIN, if applicable, and
AGI, if applicable in order to be consid-
ered validly signed. Don’t use your AGI
from an amended return (Form 1040-X)
or a math error correction made by the
IRS. AGI is the amount shown on your
2019 Form 1040 or 1040-SR, line 8b. If
you don’t have your 2019 income tax re-
turn, call the IRS at 800-908-9946 to get
a free transcript of your return or visit
IRS.gov/Transcript. (If you filed elec-
tronically last year, you, and your
spouse if filing jointly, may use your
prior year PIN to verify your identity in-
stead of your prior year AGI. The prior
year PIN is the five-digit PIN you used
to electronically sign your 2019 return.)
You can't use the Self-Select
PIN method if you are a
first-time filer under age 16 at
the end of 2020.
Practitioner PIN. The Practitioner PIN
method allows you to authorize your tax
practitioner to enter or generate your
PIN. Your electronic return is consid-
ered a validly signed return only when it
includes your PIN, last name, date of
birth, and IP PIN, if applicable. If you're
filing jointly, your electronic return must
also include your spouse's PIN, last
name, date of birth, and IP PIN, if appli-
cable in order to be considered validly
signed. 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 2020, 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 generated ev-
ery year. They will generally be
sent out by mid-January 2021.
Use this IP PIN on your 2020 return as
well as any prior-year returns you file in
2021.
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/IPPIN. If you received an IP
PIN but misplaced it, call 800-908-4490.
Phone Number and Email
Address
You have the option of entering your
phone number and email address in theCAUTION
!CAUTION
!
Need more information or forms? Visit IRS.gov. -64-
spaces provided. There will be no effect
on the processing of your return if you
choose not to enter this information.
Note that the IRS initiates most contacts
through regular mail delivered by the
United States Postal Service.
You can report a phone scam to the
Treasury Inspector General for Tax Ad-
ministration at IRS Impersonation Scam
Reporting or the FTC using the FTC
Complaint Assistant at FTC.gov. Add
“IRS Telephone Scam” in the notes.
You can report an unsolicited email
claiming to be from the IRS, or an
IRS-related component like Electronic
Federal Tax Payment System, to the IRS
at phishing@irs.gov.
For more information, go to IRS.gov/
Phishing and IRS.gov/newsroom/how-
to-know-its-really-the-irs-calling-or-
knocking-on-your-door.
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.
Assemble Your
Return
Assemble any schedules and forms be-
hind Form 1040 or 1040-SR in order of
the “Attachment Sequence No.” shown
in the upper-right corner of the schedule
or form. If you have supporting state-
ments, arrange them in the same order as
the schedules or forms they support and
attach them last. File your return, sched-
ules, and other attachments on standard
size paper. Cutting the paper may cause
problems in processing your return.
Don’t attach correspondence or other
items unless required to do so. Attach
Forms W-2 and 2439 to Form 1040 or
1040-SR. If you received a Form W-2c
(a corrected Form W-2), attach your
original Forms W-2 and any Forms
W-2c. Attach Forms W-2G and 1099-R
to Form 1040 or 1040-SR if tax was
withheld.
-65- Need more information or forms? Visit IRS.gov.
2020
Tax TableCAUTION
!
See the instructions for line 16 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
2,830
2,836
2,842
2,848
Sample Table
25,250
25,300
25,350
25,400
2,632
2,638
2,644
2,650
2,830
2,836
2,842
2,848
2,745
2,751
2,757
2,763
Extract of tax table to illustrate example.
Example. Mr. and Mrs. Brown are filing a joint return. Their taxable
income on Form 1040, line 15, 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
$2,644. This is the tax amount they should enter in the entry space
on Form 1040, line 16.
If line 15
(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 15
(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 15
(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).
Need more information or forms? Visit IRS.gov. - 66 -
2020 Tax Table — Continued
If line 15
(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 15
(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 15
(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 9,600 958 958 958 958
9,600 9,650 963 963 963 963
9,650 9,700 968 968 968 968
9,700 9,750 973 973 973 973
9,750 9,800 978 978 978 978
9,800 9,850 983 983 983 983
9,850 9,900 988 988 988 988
9,900 9,950 994 993 994 993
9,950 10,000 1,000 998 1,000 998
10,000
10,000 10,050 1,006 1,003 1,006 1,003
10,050 10,100 1,012 1,008 1,012 1,008
10,100 10,150 1,018 1,013 1,018 1,013
10,150 10,200 1,024 1,018 1,024 1,018
10,200 10,250 1,030 1,023 1,030 1,023
10,250 10,300 1,036 1,028 1,036 1,028
10,300 10,350 1,042 1,033 1,042 1,033
10,350 10,400 1,048 1,038 1,048 1,038
10,400 10,450 1,054 1,043 1,054 1,043
10,450 10,500 1,060 1,048 1,060 1,048
10,500 10,550 1,066 1,053 1,066 1,053
10,550 10,600 1,072 1,058 1,072 1,058
10,600 10,650 1,078 1,063 1,078 1,063
10,650 10,700 1,084 1,068 1,084 1,068
10,700 10,750 1,090 1,073 1,090 1,073
10,750 10,800 1,096 1,078 1,096 1,078
10,800 10,850 1,102 1,083 1,102 1,083
10,850 10,900 1,108 1,088 1,108 1,088
10,900 10,950 1,114 1,093 1,114 1,093
10,950 11,000 1,120 1,098 1,120 1,098
11,000
11,000 11,050 1,126 1,103 1,126 1,103
11,050 11,100 1,132 1,108 1,132 1,108
11,100 11,150 1,138 1,113 1,138 1,113
11,150 11,200 1,144 1,118 1,144 1,118
11,200 11,250 1,150 1,123 1,150 1,123
11,250 11,300 1,156 1,128 1,156 1,128
11,300 11,350 1,162 1,133 1,162 1,133
11,350 11,400 1,168 1,138 1,168 1,138
11,400 11,450 1,174 1,143 1,174 1,143
11,450 11,500 1,180 1,148 1,180 1,148
11,500 11,550 1,186 1,153 1,186 1,153
11,550 11,600 1,192 1,158 1,192 1,158
11,600 11,650 1,198 1,163 1,198 1,163
11,650 11,700 1,204 1,168 1,204 1,168
11,700 11,750 1,210 1,173 1,210 1,173
11,750 11,800 1,216 1,178 1,216 1,178
11,800 11,850 1,222 1,183 1,222 1,183
11,850 11,900 1,228 1,188 1,228 1,188
11,900 11,950 1,234 1,193 1,234 1,193
11,950 12,000 1,240 1,198 1,240 1,198
(Continued)
* This column must also be used by a qualifying widow(er).
- 67 - Need more information or forms? Visit IRS.gov.
2020 Tax Table — Continued
If line 15
(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 1,246 1,203 1,246 1,203
12,050 12,100 1,252 1,208 1,252 1,208
12,100 12,150 1,258 1,213 1,258 1,213
12,150 12,200 1,264 1,218 1,264 1,218
12,200 12,250 1,270 1,223 1,270 1,223
12,250 12,300 1,276 1,228 1,276 1,228
12,300 12,350 1,282 1,233 1,282 1,233
12,350 12,400 1,288 1,238 1,288 1,238
12,400 12,450 1,294 1,243 1,294 1,243
12,450 12,500 1,300 1,248 1,300 1,248
12,500 12,550 1,306 1,253 1,306 1,253
12,550 12,600 1,312 1,258 1,312 1,258
12,600 12,650 1,318 1,263 1,318 1,263
12,650 12,700 1,324 1,268 1,324 1,268
12,700 12,750 1,330 1,273 1,330 1,273
12,750 12,800 1,336 1,278 1,336 1,278
12,800 12,850 1,342 1,283 1,342 1,283
12,850 12,900 1,348 1,288 1,348 1,288
12,900 12,950 1,354 1,293 1,354 1,293
12,950 13,000 1,360 1,298 1,360 1,298
13,000
13,000 13,050 1,366 1,303 1,366 1,303
13,050 13,100 1,372 1,308 1,372 1,308
13,100 13,150 1,378 1,313 1,378 1,313
13,150 13,200 1,384 1,318 1,384 1,318
13,200 13,250 1,390 1,323 1,390 1,323
13,250 13,300 1,396 1,328 1,396 1,328
13,300 13,350 1,402 1,333 1,402 1,333
13,350 13,400 1,408 1,338 1,408 1,338
13,400 13,450 1,414 1,343 1,414 1,343
13,450 13,500 1,420 1,348 1,420 1,348
13,500 13,550 1,426 1,353 1,426 1,353
13,550 13,600 1,432 1,358 1,432 1,358
13,600 13,650 1,438 1,363 1,438 1,363
13,650 13,700 1,444 1,368 1,444 1,368
13,700 13,750 1,450 1,373 1,450 1,373
13,750 13,800 1,456 1,378 1,456 1,378
13,800 13,850 1,462 1,383 1,462 1,383
13,850 13,900 1,468 1,388 1,468 1,388
13,900 13,950 1,474 1,393 1,474 1,393
13,950 14,000 1,480 1,398 1,480 1,398
14,000
14,000 14,050 1,486 1,403 1,486 1,403
14,050 14,100 1,492 1,408 1,492 1,408
14,100 14,150 1,498 1,413 1,498 1,413
14,150 14,200 1,504 1,418 1,504 1,419
14,200 14,250 1,510 1,423 1,510 1,425
14,250 14,300 1,516 1,428 1,516 1,431
14,300 14,350 1,522 1,433 1,522 1,437
14,350 14,400 1,528 1,438 1,528 1,443
14,400 14,450 1,534 1,443 1,534 1,449
14,450 14,500 1,540 1,448 1,540 1,455
14,500 14,550 1,546 1,453 1,546 1,461
14,550 14,600 1,552 1,458 1,552 1,467
14,600 14,650 1,558 1,463 1,558 1,473
14,650 14,700 1,564 1,468 1,564 1,479
14,700 14,750 1,570 1,473 1,570 1,485
14,750 14,800 1,576 1,478 1,576 1,491
14,800 14,850 1,582 1,483 1,582 1,497
14,850 14,900 1,588 1,488 1,588 1,503
14,900 14,950 1,594 1,493 1,594 1,509
14,950 15,000 1,600 1,498 1,600 1,515
If line 15
(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 1,606 1,503 1,606 1,521
15,050 15,100 1,612 1,508 1,612 1,527
15,100 15,150 1,618 1,513 1,618 1,533
15,150 15,200 1,624 1,518 1,624 1,539
15,200 15,250 1,630 1,523 1,630 1,545
15,250 15,300 1,636 1,528 1,636 1,551
15,300 15,350 1,642 1,533 1,642 1,557
15,350 15,400 1,648 1,538 1,648 1,563
15,400 15,450 1,654 1,543 1,654 1,569
15,450 15,500 1,660 1,548 1,660 1,575
15,500 15,550 1,666 1,553 1,666 1,581
15,550 15,600 1,672 1,558 1,672 1,587
15,600 15,650 1,678 1,563 1,678 1,593
15,650 15,700 1,684 1,568 1,684 1,599
15,700 15,750 1,690 1,573 1,690 1,605
15,750 15,800 1,696 1,578 1,696 1,611
15,800 15,850 1,702 1,583 1,702 1,617
15,850 15,900 1,708 1,588 1,708 1,623
15,900 15,950 1,714 1,593 1,714 1,629
15,950 16,000 1,720 1,598 1,720 1,635
16,000
16,000 16,050 1,726 1,603 1,726 1,641
16,050 16,100 1,732 1,608 1,732 1,647
16,100 16,150 1,738 1,613 1,738 1,653
16,150 16,200 1,744 1,618 1,744 1,659
16,200 16,250 1,750 1,623 1,750 1,665
16,250 16,300 1,756 1,628 1,756 1,671
16,300 16,350 1,762 1,633 1,762 1,677
16,350 16,400 1,768 1,638 1,768 1,683
16,400 16,450 1,774 1,643 1,774 1,689
16,450 16,500 1,780 1,648 1,780 1,695
16,500 16,550 1,786 1,653 1,786 1,701
16,550 16,600 1,792 1,658 1,792 1,707
16,600 16,650 1,798 1,663 1,798 1,713
16,650 16,700 1,804 1,668 1,804 1,719
16,700 16,750 1,810 1,673 1,810 1,725
16,750 16,800 1,816 1,678 1,816 1,731
16,800 16,850 1,822 1,683 1,822 1,737
16,850 16,900 1,828 1,688 1,828 1,743
16,900 16,950 1,834 1,693 1,834 1,749
16,950 17,000 1,840 1,698 1,840 1,755
17,000
17,000 17,050 1,846 1,703 1,846 1,761
17,050 17,100 1,852 1,708 1,852 1,767
17,100 17,150 1,858 1,713 1,858 1,773
17,150 17,200 1,864 1,718 1,864 1,779
17,200 17,250 1,870 1,723 1,870 1,785
17,250 17,300 1,876 1,728 1,876 1,791
17,300 17,350 1,882 1,733 1,882 1,797
17,350 17,400 1,888 1,738 1,888 1,803
17,400 17,450 1,894 1,743 1,894 1,809
17,450 17,500 1,900 1,748 1,900 1,815
17,500 17,550 1,906 1,753 1,906 1,821
17,550 17,600 1,912 1,758 1,912 1,827
17,600 17,650 1,918 1,763 1,918 1,833
17,650 17,700 1,924 1,768 1,924 1,839
17,700 17,750 1,930 1,773 1,930 1,845
17,750 17,800 1,936 1,778 1,936 1,851
17,800 17,850 1,942 1,783 1,942 1,857
17,850 17,900 1,948 1,788 1,948 1,863
17,900 17,950 1,954 1,793 1,954 1,869
17,950 18,000 1,960 1,798 1,960 1,875
If line 15
(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 1,966 1,803 1,966 1,881
18,050 18,100 1,972 1,808 1,972 1,887
18,100 18,150 1,978 1,813 1,978 1,893
18,150 18,200 1,984 1,818 1,984 1,899
18,200 18,250 1,990 1,823 1,990 1,905
18,250 18,300 1,996 1,828 1,996 1,911
18,300 18,350 2,002 1,833 2,002 1,917
18,350 18,400 2,008 1,838 2,008 1,923
18,400 18,450 2,014 1,843 2,014 1,929
18,450 18,500 2,020 1,848 2,020 1,935
18,500 18,550 2,026 1,853 2,026 1,941
18,550 18,600 2,032 1,858 2,032 1,947
18,600 18,650 2,038 1,863 2,038 1,953
18,650 18,700 2,044 1,868 2,044 1,959
18,700 18,750 2,050 1,873 2,050 1,965
18,750 18,800 2,056 1,878 2,056 1,971
18,800 18,850 2,062 1,883 2,062 1,977
18,850 18,900 2,068 1,888 2,068 1,983
18,900 18,950 2,074 1,893 2,074 1,989
18,950 19,000 2,080 1,898 2,080 1,995
19,000
19,000 19,050 2,086 1,903 2,086 2,001
19,050 19,100 2,092 1,908 2,092 2,007
19,100 19,150 2,098 1,913 2,098 2,013
19,150 19,200 2,104 1,918 2,104 2,019
19,200 19,250 2,110 1,923 2,110 2,025
19,250 19,300 2,116 1,928 2,116 2,031
19,300 19,350 2,122 1,933 2,122 2,037
19,350 19,400 2,128 1,938 2,128 2,043
19,400 19,450 2,134 1,943 2,134 2,049
19,450 19,500 2,140 1,948 2,140 2,055
19,500 19,550 2,146 1,953 2,146 2,061
19,550 19,600 2,152 1,958 2,152 2,067
19,600 19,650 2,158 1,963 2,158 2,073
19,650 19,700 2,164 1,968 2,164 2,079
19,700 19,750 2,170 1,973 2,170 2,085
19,750 19,800 2,176 1,978 2,176 2,091
19,800 19,850 2,182 1,984 2,182 2,097
19,850 19,900 2,188 1,990 2,188 2,103
19,900 19,950 2,194 1,996 2,194 2,109
19,950 20,000 2,200 2,002 2,200 2,115
20,000
20,000 20,050 2,206 2,008 2,206 2,121
20,050 20,100 2,212 2,014 2,212 2,127
20,100 20,150 2,218 2,020 2,218 2,133
20,150 20,200 2,224 2,026 2,224 2,139
20,200 20,250 2,230 2,032 2,230 2,145
20,250 20,300 2,236 2,038 2,236 2,151
20,300 20,350 2,242 2,044 2,242 2,157
20,350 20,400 2,248 2,050 2,248 2,163
20,400 20,450 2,254 2,056 2,254 2,169
20,450 20,500 2,260 2,062 2,260 2,175
20,500 20,550 2,266 2,068 2,266 2,181
20,550 20,600 2,272 2,074 2,272 2,187
20,600 20,650 2,278 2,080 2,278 2,193
20,650 20,700 2,284 2,086 2,284 2,199
20,700 20,750 2,290 2,092 2,290 2,205
20,750 20,800 2,296 2,098 2,296 2,211
20,800 20,850 2,302 2,104 2,302 2,217
20,850 20,900 2,308 2,110 2,308 2,223
20,900 20,950 2,314 2,116 2,314 2,229
20,950 21,000 2,320 2,122 2,320 2,235
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 68 -
2020 Tax Table — Continued
If line 15
(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 2,326 2,128 2,326 2,241
21,050 21,100 2,332 2,134 2,332 2,247
21,100 21,150 2,338 2,140 2,338 2,253
21,150 21,200 2,344 2,146 2,344 2,259
21,200 21,250 2,350 2,152 2,350 2,265
21,250 21,300 2,356 2,158 2,356 2,271
21,300 21,350 2,362 2,164 2,362 2,277
21,350 21,400 2,368 2,170 2,368 2,283
21,400 21,450 2,374 2,176 2,374 2,289
21,450 21,500 2,380 2,182 2,380 2,295
21,500 21,550 2,386 2,188 2,386 2,301
21,550 21,600 2,392 2,194 2,392 2,307
21,600 21,650 2,398 2,200 2,398 2,313
21,650 21,700 2,404 2,206 2,404 2,319
21,700 21,750 2,410 2,212 2,410 2,325
21,750 21,800 2,416 2,218 2,416 2,331
21,800 21,850 2,422 2,224 2,422 2,337
21,850 21,900 2,428 2,230 2,428 2,343
21,900 21,950 2,434 2,236 2,434 2,349
21,950 22,000 2,440 2,242 2,440 2,355
22,000
22,000 22,050 2,446 2,248 2,446 2,361
22,050 22,100 2,452 2,254 2,452 2,367
22,100 22,150 2,458 2,260 2,458 2,373
22,150 22,200 2,464 2,266 2,464 2,379
22,200 22,250 2,470 2,272 2,470 2,385
22,250 22,300 2,476 2,278 2,476 2,391
22,300 22,350 2,482 2,284 2,482 2,397
22,350 22,400 2,488 2,290 2,488 2,403
22,400 22,450 2,494 2,296 2,494 2,409
22,450 22,500 2,500 2,302 2,500 2,415
22,500 22,550 2,506 2,308 2,506 2,421
22,550 22,600 2,512 2,314 2,512 2,427
22,600 22,650 2,518 2,320 2,518 2,433
22,650 22,700 2,524 2,326 2,524 2,439
22,700 22,750 2,530 2,332 2,530 2,445
22,750 22,800 2,536 2,338 2,536 2,451
22,800 22,850 2,542 2,344 2,542 2,457
22,850 22,900 2,548 2,350 2,548 2,463
22,900 22,950 2,554 2,356 2,554 2,469
22,950 23,000 2,560 2,362 2,560 2,475
23,000
23,000 23,050 2,566 2,368 2,566 2,481
23,050 23,100 2,572 2,374 2,572 2,487
23,100 23,150 2,578 2,380 2,578 2,493
23,150 23,200 2,584 2,386 2,584 2,499
23,200 23,250 2,590 2,392 2,590 2,505
23,250 23,300 2,596 2,398 2,596 2,511
23,300 23,350 2,602 2,404 2,602 2,517
23,350 23,400 2,608 2,410 2,608 2,523
23,400 23,450 2,614 2,416 2,614 2,529
23,450 23,500 2,620 2,422 2,620 2,535
23,500 23,550 2,626 2,428 2,626 2,541
23,550 23,600 2,632 2,434 2,632 2,547
23,600 23,650 2,638 2,440 2,638 2,553
23,650 23,700 2,644 2,446 2,644 2,559
23,700 23,750 2,650 2,452 2,650 2,565
23,750 23,800 2,656 2,458 2,656 2,571
23,800 23,850 2,662 2,464 2,662 2,577
23,850 23,900 2,668 2,470 2,668 2,583
23,900 23,950 2,674 2,476 2,674 2,589
23,950 24,000 2,680 2,482 2,680 2,595
If line 15
(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 2,686 2,488 2,686 2,601
24,050 24,100 2,692 2,494 2,692 2,607
24,100 24,150 2,698 2,500 2,698 2,613
24,150 24,200 2,704 2,506 2,704 2,619
24,200 24,250 2,710 2,512 2,710 2,625
24,250 24,300 2,716 2,518 2,716 2,631
24,300 24,350 2,722 2,524 2,722 2,637
24,350 24,400 2,728 2,530 2,728 2,643
24,400 24,450 2,734 2,536 2,734 2,649
24,450 24,500 2,740 2,542 2,740 2,655
24,500 24,550 2,746 2,548 2,746 2,661
24,550 24,600 2,752 2,554 2,752 2,667
24,600 24,650 2,758 2,560 2,758 2,673
24,650 24,700 2,764 2,566 2,764 2,679
24,700 24,750 2,770 2,572 2,770 2,685
24,750 24,800 2,776 2,578 2,776 2,691
24,800 24,850 2,782 2,584 2,782 2,697
24,850 24,900 2,788 2,590 2,788 2,703
24,900 24,950 2,794 2,596 2,794 2,709
24,950 25,000 2,800 2,602 2,800 2,715
25,000
25,000 25,050 2,806 2,608 2,806 2,721
25,050 25,100 2,812 2,614 2,812 2,727
25,100 25,150 2,818 2,620 2,818 2,733
25,150 25,200 2,824 2,626 2,824 2,739
25,200 25,250 2,830 2,632 2,830 2,745
25,250 25,300 2,836 2,638 2,836 2,751
25,300 25,350 2,842 2,644 2,842 2,757
25,350 25,400 2,848 2,650 2,848 2,763
25,400 25,450 2,854 2,656 2,854 2,769
25,450 25,500 2,860 2,662 2,860 2,775
25,500 25,550 2,866 2,668 2,866 2,781
25,550 25,600 2,872 2,674 2,872 2,787
25,600 25,650 2,878 2,680 2,878 2,793
25,650 25,700 2,884 2,686 2,884 2,799
25,700 25,750 2,890 2,692 2,890 2,805
25,750 25,800 2,896 2,698 2,896 2,811
25,800 25,850 2,902 2,704 2,902 2,817
25,850 25,900 2,908 2,710 2,908 2,823
25,900 25,950 2,914 2,716 2,914 2,829
25,950 26,000 2,920 2,722 2,920 2,835
26,000
26,000 26,050 2,926 2,728 2,926 2,841
26,050 26,100 2,932 2,734 2,932 2,847
26,100 26,150 2,938 2,740 2,938 2,853
26,150 26,200 2,944 2,746 2,944 2,859
26,200 26,250 2,950 2,752 2,950 2,865
26,250 26,300 2,956 2,758 2,956 2,871
26,300 26,350 2,962 2,764 2,962 2,877
26,350 26,400 2,968 2,770 2,968 2,883
26,400 26,450 2,974 2,776 2,974 2,889
26,450 26,500 2,980 2,782 2,980 2,895
26,500 26,550 2,986 2,788 2,986 2,901
26,550 26,600 2,992 2,794 2,992 2,907
26,600 26,650 2,998 2,800 2,998 2,913
26,650 26,700 3,004 2,806 3,004 2,919
26,700 26,750 3,010 2,812 3,010 2,925
26,750 26,800 3,016 2,818 3,016 2,931
26,800 26,850 3,022 2,824 3,022 2,937
26,850 26,900 3,028 2,830 3,028 2,943
26,900 26,950 3,034 2,836 3,034 2,949
26,950 27,000 3,040 2,842 3,040 2,955
If line 15
(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 3,046 2,848 3,046 2,961
27,050 27,100 3,052 2,854 3,052 2,967
27,100 27,150 3,058 2,860 3,058 2,973
27,150 27,200 3,064 2,866 3,064 2,979
27,200 27,250 3,070 2,872 3,070 2,985
27,250 27,300 3,076 2,878 3,076 2,991
27,300 27,350 3,082 2,884 3,082 2,997
27,350 27,400 3,088 2,890 3,088 3,003
27,400 27,450 3,094 2,896 3,094 3,009
27,450 27,500 3,100 2,902 3,100 3,015
27,500 27,550 3,106 2,908 3,106 3,021
27,550 27,600 3,112 2,914 3,112 3,027
27,600 27,650 3,118 2,920 3,118 3,033
27,650 27,700 3,124 2,926 3,124 3,039
27,700 27,750 3,130 2,932 3,130 3,045
27,750 27,800 3,136 2,938 3,136 3,051
27,800 27,850 3,142 2,944 3,142 3,057
27,850 27,900 3,148 2,950 3,148 3,063
27,900 27,950 3,154 2,956 3,154 3,069
27,950 28,000 3,160 2,962 3,160 3,075
28,000
28,000 28,050 3,166 2,968 3,166 3,081
28,050 28,100 3,172 2,974 3,172 3,087
28,100 28,150 3,178 2,980 3,178 3,093
28,150 28,200 3,184 2,986 3,184 3,099
28,200 28,250 3,190 2,992 3,190 3,105
28,250 28,300 3,196 2,998 3,196 3,111
28,300 28,350 3,202 3,004 3,202 3,117
28,350 28,400 3,208 3,010 3,208 3,123
28,400 28,450 3,214 3,016 3,214 3,129
28,450 28,500 3,220 3,022 3,220 3,135
28,500 28,550 3,226 3,028 3,226 3,141
28,550 28,600 3,232 3,034 3,232 3,147
28,600 28,650 3,238 3,040 3,238 3,153
28,650 28,700 3,244 3,046 3,244 3,159
28,700 28,750 3,250 3,052 3,250 3,165
28,750 28,800 3,256 3,058 3,256 3,171
28,800 28,850 3,262 3,064 3,262 3,177
28,850 28,900 3,268 3,070 3,268 3,183
28,900 28,950 3,274 3,076 3,274 3,189
28,950 29,000 3,280 3,082 3,280 3,195
29,000
29,000 29,050 3,286 3,088 3,286 3,201
29,050 29,100 3,292 3,094 3,292 3,207
29,100 29,150 3,298 3,100 3,298 3,213
29,150 29,200 3,304 3,106 3,304 3,219
29,200 29,250 3,310 3,112 3,310 3,225
29,250 29,300 3,316 3,118 3,316 3,231
29,300 29,350 3,322 3,124 3,322 3,237
29,350 29,400 3,328 3,130 3,328 3,243
29,400 29,450 3,334 3,136 3,334 3,249
29,450 29,500 3,340 3,142 3,340 3,255
29,500 29,550 3,346 3,148 3,346 3,261
29,550 29,600 3,352 3,154 3,352 3,267
29,600 29,650 3,358 3,160 3,358 3,273
29,650 29,700 3,364 3,166 3,364 3,279
29,700 29,750 3,370 3,172 3,370 3,285
29,750 29,800 3,376 3,178 3,376 3,291
29,800 29,850 3,382 3,184 3,382 3,297
29,850 29,900 3,388 3,190 3,388 3,303
29,900 29,950 3,394 3,196 3,394 3,309
29,950 30,000 3,400 3,202 3,400 3,315
(Continued)
* This column must also be used by a qualifying widow(er).
- 69 - Need more information or forms? Visit IRS.gov.
2020 Tax Table — Continued
If line 15
(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 3,406 3,208 3,406 3,321
30,050 30,100 3,412 3,214 3,412 3,327
30,100 30,150 3,418 3,220 3,418 3,333
30,150 30,200 3,424 3,226 3,424 3,339
30,200 30,250 3,430 3,232 3,430 3,345
30,250 30,300 3,436 3,238 3,436 3,351
30,300 30,350 3,442 3,244 3,442 3,357
30,350 30,400 3,448 3,250 3,448 3,363
30,400 30,450 3,454 3,256 3,454 3,369
30,450 30,500 3,460 3,262 3,460 3,375
30,500 30,550 3,466 3,268 3,466 3,381
30,550 30,600 3,472 3,274 3,472 3,387
30,600 30,650 3,478 3,280 3,478 3,393
30,650 30,700 3,484 3,286 3,484 3,399
30,700 30,750 3,490 3,292 3,490 3,405
30,750 30,800 3,496 3,298 3,496 3,411
30,800 30,850 3,502 3,304 3,502 3,417
30,850 30,900 3,508 3,310 3,508 3,423
30,900 30,950 3,514 3,316 3,514 3,429
30,950 31,000 3,520 3,322 3,520 3,435
31,000
31,000 31,050 3,526 3,328 3,526 3,441
31,050 31,100 3,532 3,334 3,532 3,447
31,100 31,150 3,538 3,340 3,538 3,453
31,150 31,200 3,544 3,346 3,544 3,459
31,200 31,250 3,550 3,352 3,550 3,465
31,250 31,300 3,556 3,358 3,556 3,471
31,300 31,350 3,562 3,364 3,562 3,477
31,350 31,400 3,568 3,370 3,568 3,483
31,400 31,450 3,574 3,376 3,574 3,489
31,450 31,500 3,580 3,382 3,580 3,495
31,500 31,550 3,586 3,388 3,586 3,501
31,550 31,600 3,592 3,394 3,592 3,507
31,600 31,650 3,598 3,400 3,598 3,513
31,650 31,700 3,604 3,406 3,604 3,519
31,700 31,750 3,610 3,412 3,610 3,525
31,750 31,800 3,616 3,418 3,616 3,531
31,800 31,850 3,622 3,424 3,622 3,537
31,850 31,900 3,628 3,430 3,628 3,543
31,900 31,950 3,634 3,436 3,634 3,549
31,950 32,000 3,640 3,442 3,640 3,555
32,000
32,000 32,050 3,646 3,448 3,646 3,561
32,050 32,100 3,652 3,454 3,652 3,567
32,100 32,150 3,658 3,460 3,658 3,573
32,150 32,200 3,664 3,466 3,664 3,579
32,200 32,250 3,670 3,472 3,670 3,585
32,250 32,300 3,676 3,478 3,676 3,591
32,300 32,350 3,682 3,484 3,682 3,597
32,350 32,400 3,688 3,490 3,688 3,603
32,400 32,450 3,694 3,496 3,694 3,609
32,450 32,500 3,700 3,502 3,700 3,615
32,500 32,550 3,706 3,508 3,706 3,621
32,550 32,600 3,712 3,514 3,712 3,627
32,600 32,650 3,718 3,520 3,718 3,633
32,650 32,700 3,724 3,526 3,724 3,639
32,700 32,750 3,730 3,532 3,730 3,645
32,750 32,800 3,736 3,538 3,736 3,651
32,800 32,850 3,742 3,544 3,742 3,657
32,850 32,900 3,748 3,550 3,748 3,663
32,900 32,950 3,754 3,556 3,754 3,669
32,950 33,000 3,760 3,562 3,760 3,675
If line 15
(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 3,766 3,568 3,766 3,681
33,050 33,100 3,772 3,574 3,772 3,687
33,100 33,150 3,778 3,580 3,778 3,693
33,150 33,200 3,784 3,586 3,784 3,699
33,200 33,250 3,790 3,592 3,790 3,705
33,250 33,300 3,796 3,598 3,796 3,711
33,300 33,350 3,802 3,604 3,802 3,717
33,350 33,400 3,808 3,610 3,808 3,723
33,400 33,450 3,814 3,616 3,814 3,729
33,450 33,500 3,820 3,622 3,820 3,735
33,500 33,550 3,826 3,628 3,826 3,741
33,550 33,600 3,832 3,634 3,832 3,747
33,600 33,650 3,838 3,640 3,838 3,753
33,650 33,700 3,844 3,646 3,844 3,759
33,700 33,750 3,850 3,652 3,850 3,765
33,750 33,800 3,856 3,658 3,856 3,771
33,800 33,850 3,862 3,664 3,862 3,777
33,850 33,900 3,868 3,670 3,868 3,783
33,900 33,950 3,874 3,676 3,874 3,789
33,950 34,000 3,880 3,682 3,880 3,795
34,000
34,000 34,050 3,886 3,688 3,886 3,801
34,050 34,100 3,892 3,694 3,892 3,807
34,100 34,150 3,898 3,700 3,898 3,813
34,150 34,200 3,904 3,706 3,904 3,819
34,200 34,250 3,910 3,712 3,910 3,825
34,250 34,300 3,916 3,718 3,916 3,831
34,300 34,350 3,922 3,724 3,922 3,837
34,350 34,400 3,928 3,730 3,928 3,843
34,400 34,450 3,934 3,736 3,934 3,849
34,450 34,500 3,940 3,742 3,940 3,855
34,500 34,550 3,946 3,748 3,946 3,861
34,550 34,600 3,952 3,754 3,952 3,867
34,600 34,650 3,958 3,760 3,958 3,873
34,650 34,700 3,964 3,766 3,964 3,879
34,700 34,750 3,970 3,772 3,970 3,885
34,750 34,800 3,976 3,778 3,976 3,891
34,800 34,850 3,982 3,784 3,982 3,897
34,850 34,900 3,988 3,790 3,988 3,903
34,900 34,950 3,994 3,796 3,994 3,909
34,950 35,000 4,000 3,802 4,000 3,915
35,000
35,000 35,050 4,006 3,808 4,006 3,921
35,050 35,100 4,012 3,814 4,012 3,927
35,100 35,150 4,018 3,820 4,018 3,933
35,150 35,200 4,024 3,826 4,024 3,939
35,200 35,250 4,030 3,832 4,030 3,945
35,250 35,300 4,036 3,838 4,036 3,951
35,300 35,350 4,042 3,844 4,042 3,957
35,350 35,400 4,048 3,850 4,048 3,963
35,400 35,450 4,054 3,856 4,054 3,969
35,450 35,500 4,060 3,862 4,060 3,975
35,500 35,550 4,066 3,868 4,066 3,981
35,550 35,600 4,072 3,874 4,072 3,987
35,600 35,650 4,078 3,880 4,078 3,993
35,650 35,700 4,084 3,886 4,084 3,999
35,700 35,750 4,090 3,892 4,090 4,005
35,750 35,800 4,096 3,898 4,096 4,011
35,800 35,850 4,102 3,904 4,102 4,017
35,850 35,900 4,108 3,910 4,108 4,023
35,900 35,950 4,114 3,916 4,114 4,029
35,950 36,000 4,120 3,922 4,120 4,035
If line 15
(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 4,126 3,928 4,126 4,041
36,050 36,100 4,132 3,934 4,132 4,047
36,100 36,150 4,138 3,940 4,138 4,053
36,150 36,200 4,144 3,946 4,144 4,059
36,200 36,250 4,150 3,952 4,150 4,065
36,250 36,300 4,156 3,958 4,156 4,071
36,300 36,350 4,162 3,964 4,162 4,077
36,350 36,400 4,168 3,970 4,168 4,083
36,400 36,450 4,174 3,976 4,174 4,089
36,450 36,500 4,180 3,982 4,180 4,095
36,500 36,550 4,186 3,988 4,186 4,101
36,550 36,600 4,192 3,994 4,192 4,107
36,600 36,650 4,198 4,000 4,198 4,113
36,650 36,700 4,204 4,006 4,204 4,119
36,700 36,750 4,210 4,012 4,210 4,125
36,750 36,800 4,216 4,018 4,216 4,131
36,800 36,850 4,222 4,024 4,222 4,137
36,850 36,900 4,228 4,030 4,228 4,143
36,900 36,950 4,234 4,036 4,234 4,149
36,950 37,000 4,240 4,042 4,240 4,155
37,000
37,000 37,050 4,246 4,048 4,246 4,161
37,050 37,100 4,252 4,054 4,252 4,167
37,100 37,150 4,258 4,060 4,258 4,173
37,150 37,200 4,264 4,066 4,264 4,179
37,200 37,250 4,270 4,072 4,270 4,185
37,250 37,300 4,276 4,078 4,276 4,191
37,300 37,350 4,282 4,084 4,282 4,197
37,350 37,400 4,288 4,090 4,288 4,203
37,400 37,450 4,294 4,096 4,294 4,209
37,450 37,500 4,300 4,102 4,300 4,215
37,500 37,550 4,306 4,108 4,306 4,221
37,550 37,600 4,312 4,114 4,312 4,227
37,600 37,650 4,318 4,120 4,318 4,233
37,650 37,700 4,324 4,126 4,324 4,239
37,700 37,750 4,330 4,132 4,330 4,245
37,750 37,800 4,336 4,138 4,336 4,251
37,800 37,850 4,342 4,144 4,342 4,257
37,850 37,900 4,348 4,150 4,348 4,263
37,900 37,950 4,354 4,156 4,354 4,269
37,950 38,000 4,360 4,162 4,360 4,275
38,000
38,000 38,050 4,366 4,168 4,366 4,281
38,050 38,100 4,372 4,174 4,372 4,287
38,100 38,150 4,378 4,180 4,378 4,293
38,150 38,200 4,384 4,186 4,384 4,299
38,200 38,250 4,390 4,192 4,390 4,305
38,250 38,300 4,396 4,198 4,396 4,311
38,300 38,350 4,402 4,204 4,402 4,317
38,350 38,400 4,408 4,210 4,408 4,323
38,400 38,450 4,414 4,216 4,414 4,329
38,450 38,500 4,420 4,222 4,420 4,335
38,500 38,550 4,426 4,228 4,426 4,341
38,550 38,600 4,432 4,234 4,432 4,347
38,600 38,650 4,438 4,240 4,438 4,353
38,650 38,700 4,444 4,246 4,444 4,359
38,700 38,750 4,450 4,252 4,450 4,365
38,750 38,800 4,456 4,258 4,456 4,371
38,800 38,850 4,462 4,264 4,462 4,377
38,850 38,900 4,468 4,270 4,468 4,383
38,900 38,950 4,474 4,276 4,474 4,389
38,950 39,000 4,480 4,282 4,480 4,395
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 70 -
2020 Tax Table — Continued
If line 15
(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 4,486 4,288 4,486 4,401
39,050 39,100 4,492 4,294 4,492 4,407
39,100 39,150 4,498 4,300 4,498 4,413
39,150 39,200 4,504 4,306 4,504 4,419
39,200 39,250 4,510 4,312 4,510 4,425
39,250 39,300 4,516 4,318 4,516 4,431
39,300 39,350 4,522 4,324 4,522 4,437
39,350 39,400 4,528 4,330 4,528 4,443
39,400 39,450 4,534 4,336 4,534 4,449
39,450 39,500 4,540 4,342 4,540 4,455
39,500 39,550 4,546 4,348 4,546 4,461
39,550 39,600 4,552 4,354 4,552 4,467
39,600 39,650 4,558 4,360 4,558 4,473
39,650 39,700 4,564 4,366 4,564 4,479
39,700 39,750 4,570 4,372 4,570 4,485
39,750 39,800 4,576 4,378 4,576 4,491
39,800 39,850 4,582 4,384 4,582 4,497
39,850 39,900 4,588 4,390 4,588 4,503
39,900 39,950 4,594 4,396 4,594 4,509
39,950 40,000 4,600 4,402 4,600 4,515
40,000
40,000 40,050 4,606 4,408 4,606 4,521
40,050 40,100 4,612 4,414 4,612 4,527
40,100 40,150 4,618 4,420 4,618 4,533
40,150 40,200 4,629 4,426 4,629 4,539
40,200 40,250 4,640 4,432 4,640 4,545
40,250 40,300 4,651 4,438 4,651 4,551
40,300 40,350 4,662 4,444 4,662 4,557
40,350 40,400 4,673 4,450 4,673 4,563
40,400 40,450 4,684 4,456 4,684 4,569
40,450 40,500 4,695 4,462 4,695 4,575
40,500 40,550 4,706 4,468 4,706 4,581
40,550 40,600 4,717 4,474 4,717 4,587
40,600 40,650 4,728 4,480 4,728 4,593
40,650 40,700 4,739 4,486 4,739 4,599
40,700 40,750 4,750 4,492 4,750 4,605
40,750 40,800 4,761 4,498 4,761 4,611
40,800 40,850 4,772 4,504 4,772 4,617
40,850 40,900 4,783 4,510 4,783 4,623
40,900 40,950 4,794 4,516 4,794 4,629
40,950 41,000 4,805 4,522 4,805 4,635
41,000
41,000 41,050 4,816 4,528 4,816 4,641
41,050 41,100 4,827 4,534 4,827 4,647
41,100 41,150 4,838 4,540 4,838 4,653
41,150 41,200 4,849 4,546 4,849 4,659
41,200 41,250 4,860 4,552 4,860 4,665
41,250 41,300 4,871 4,558 4,871 4,671
41,300 41,350 4,882 4,564 4,882 4,677
41,350 41,400 4,893 4,570 4,893 4,683
41,400 41,450 4,904 4,576 4,904 4,689
41,450 41,500 4,915 4,582 4,915 4,695
41,500 41,550 4,926 4,588 4,926 4,701
41,550 41,600 4,937 4,594 4,937 4,707
41,600 41,650 4,948 4,600 4,948 4,713
41,650 41,700 4,959 4,606 4,959 4,719
41,700 41,750 4,970 4,612 4,970 4,725
41,750 41,800 4,981 4,618 4,981 4,731
41,800 41,850 4,992 4,624 4,992 4,737
41,850 41,900 5,003 4,630 5,003 4,743
41,900 41,950 5,014 4,636 5,014 4,749
41,950 42,000 5,025 4,642 5,025 4,755
If line 15
(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 5,036 4,648 5,036 4,761
42,050 42,100 5,047 4,654 5,047 4,767
42,100 42,150 5,058 4,660 5,058 4,773
42,150 42,200 5,069 4,666 5,069 4,779
42,200 42,250 5,080 4,672 5,080 4,785
42,250 42,300 5,091 4,678 5,091 4,791
42,300 42,350 5,102 4,684 5,102 4,797
42,350 42,400 5,113 4,690 5,113 4,803
42,400 42,450 5,124 4,696 5,124 4,809
42,450 42,500 5,135 4,702 5,135 4,815
42,500 42,550 5,146 4,708 5,146 4,821
42,550 42,600 5,157 4,714 5,157 4,827
42,600 42,650 5,168 4,720 5,168 4,833
42,650 42,700 5,179 4,726 5,179 4,839
42,700 42,750 5,190 4,732 5,190 4,845
42,750 42,800 5,201 4,738 5,201 4,851
42,800 42,850 5,212 4,744 5,212 4,857
42,850 42,900 5,223 4,750 5,223 4,863
42,900 42,950 5,234 4,756 5,234 4,869
42,950 43,000 5,245 4,762 5,245 4,875
43,000
43,000 43,050 5,256 4,768 5,256 4,881
43,050 43,100 5,267 4,774 5,267 4,887
43,100 43,150 5,278 4,780 5,278 4,893
43,150 43,200 5,289 4,786 5,289 4,899
43,200 43,250 5,300 4,792 5,300 4,905
43,250 43,300 5,311 4,798 5,311 4,911
43,300 43,350 5,322 4,804 5,322 4,917
43,350 43,400 5,333 4,810 5,333 4,923
43,400 43,450 5,344 4,816 5,344 4,929
43,450 43,500 5,355 4,822 5,355 4,935
43,500 43,550 5,366 4,828 5,366 4,941
43,550 43,600 5,377 4,834 5,377 4,947
43,600 43,650 5,388 4,840 5,388 4,953
43,650 43,700 5,399 4,846 5,399 4,959
43,700 43,750 5,410 4,852 5,410 4,965
43,750 43,800 5,421 4,858 5,421 4,971
43,800 43,850 5,432 4,864 5,432 4,977
43,850 43,900 5,443 4,870 5,443 4,983
43,900 43,950 5,454 4,876 5,454 4,989
43,950 44,000 5,465 4,882 5,465 4,995
44,000
44,000 44,050 5,476 4,888 5,476 5,001
44,050 44,100 5,487 4,894 5,487 5,007
44,100 44,150 5,498 4,900 5,498 5,013
44,150 44,200 5,509 4,906 5,509 5,019
44,200 44,250 5,520 4,912 5,520 5,025
44,250 44,300 5,531 4,918 5,531 5,031
44,300 44,350 5,542 4,924 5,542 5,037
44,350 44,400 5,553 4,930 5,553 5,043
44,400 44,450 5,564 4,936 5,564 5,049
44,450 44,500 5,575 4,942 5,575 5,055
44,500 44,550 5,586 4,948 5,586 5,061
44,550 44,600 5,597 4,954 5,597 5,067
44,600 44,650 5,608 4,960 5,608 5,073
44,650 44,700 5,619 4,966 5,619 5,079
44,700 44,750 5,630 4,972 5,630 5,085
44,750 44,800 5,641 4,978 5,641 5,091
44,800 44,850 5,652 4,984 5,652 5,097
44,850 44,900 5,663 4,990 5,663 5,103
44,900 44,950 5,674 4,996 5,674 5,109
44,950 45,000 5,685 5,002 5,685 5,115
If line 15
(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 5,696 5,008 5,696 5,121
45,050 45,100 5,707 5,014 5,707 5,127
45,100 45,150 5,718 5,020 5,718 5,133
45,150 45,200 5,729 5,026 5,729 5,139
45,200 45,250 5,740 5,032 5,740 5,145
45,250 45,300 5,751 5,038 5,751 5,151
45,300 45,350 5,762 5,044 5,762 5,157
45,350 45,400 5,773 5,050 5,773 5,163
45,400 45,450 5,784 5,056 5,784 5,169
45,450 45,500 5,795 5,062 5,795 5,175
45,500 45,550 5,806 5,068 5,806 5,181
45,550 45,600 5,817 5,074 5,817 5,187
45,600 45,650 5,828 5,080 5,828 5,193
45,650 45,700 5,839 5,086 5,839 5,199
45,700 45,750 5,850 5,092 5,850 5,205
45,750 45,800 5,861 5,098 5,861 5,211
45,800 45,850 5,872 5,104 5,872 5,217
45,850 45,900 5,883 5,110 5,883 5,223
45,900 45,950 5,894 5,116 5,894 5,229
45,950 46,000 5,905 5,122 5,905 5,235
46,000
46,000 46,050 5,916 5,128 5,916 5,241
46,050 46,100 5,927 5,134 5,927 5,247
46,100 46,150 5,938 5,140 5,938 5,253
46,150 46,200 5,949 5,146 5,949 5,259
46,200 46,250 5,960 5,152 5,960 5,265
46,250 46,300 5,971 5,158 5,971 5,271
46,300 46,350 5,982 5,164 5,982 5,277
46,350 46,400 5,993 5,170 5,993 5,283
46,400 46,450 6,004 5,176 6,004 5,289
46,450 46,500 6,015 5,182 6,015 5,295
46,500 46,550 6,026 5,188 6,026 5,301
46,550 46,600 6,037 5,194 6,037 5,307
46,600 46,650 6,048 5,200 6,048 5,313
46,650 46,700 6,059 5,206 6,059 5,319
46,700 46,750 6,070 5,212 6,070 5,325
46,750 46,800 6,081 5,218 6,081 5,331
46,800 46,850 6,092 5,224 6,092 5,337
46,850 46,900 6,103 5,230 6,103 5,343
46,900 46,950 6,114 5,236 6,114 5,349
46,950 47,000 6,125 5,242 6,125 5,355
47,000
47,000 47,050 6,136 5,248 6,136 5,361
47,050 47,100 6,147 5,254 6,147 5,367
47,100 47,150 6,158 5,260 6,158 5,373
47,150 47,200 6,169 5,266 6,169 5,379
47,200 47,250 6,180 5,272 6,180 5,385
47,250 47,300 6,191 5,278 6,191 5,391
47,300 47,350 6,202 5,284 6,202 5,397
47,350 47,400 6,213 5,290 6,213 5,403
47,400 47,450 6,224 5,296 6,224 5,409
47,450 47,500 6,235 5,302 6,235 5,415
47,500 47,550 6,246 5,308 6,246 5,421
47,550 47,600 6,257 5,314 6,257 5,427
47,600 47,650 6,268 5,320 6,268 5,433
47,650 47,700 6,279 5,326 6,279 5,439
47,700 47,750 6,290 5,332 6,290 5,445
47,750 47,800 6,301 5,338 6,301 5,451
47,800 47,850 6,312 5,344 6,312 5,457
47,850 47,900 6,323 5,350 6,323 5,463
47,900 47,950 6,334 5,356 6,334 5,469
47,950 48,000 6,345 5,362 6,345 5,475
(Continued)
* This column must also be used by a qualifying widow(er).
- 71 - Need more information or forms? Visit IRS.gov.
2020 Tax Table — Continued
If line 15
(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 6,356 5,368 6,356 5,481
48,050 48,100 6,367 5,374 6,367 5,487
48,100 48,150 6,378 5,380 6,378 5,493
48,150 48,200 6,389 5,386 6,389 5,499
48,200 48,250 6,400 5,392 6,400 5,505
48,250 48,300 6,411 5,398 6,411 5,511
48,300 48,350 6,422 5,404 6,422 5,517
48,350 48,400 6,433 5,410 6,433 5,523
48,400 48,450 6,444 5,416 6,444 5,529
48,450 48,500 6,455 5,422 6,455 5,535
48,500 48,550 6,466 5,428 6,466 5,541
48,550 48,600 6,477 5,434 6,477 5,547
48,600 48,650 6,488 5,440 6,488 5,553
48,650 48,700 6,499 5,446 6,499 5,559
48,700 48,750 6,510 5,452 6,510 5,565
48,750 48,800 6,521 5,458 6,521 5,571
48,800 48,850 6,532 5,464 6,532 5,577
48,850 48,900 6,543 5,470 6,543 5,583
48,900 48,950 6,554 5,476 6,554 5,589
48,950 49,000 6,565 5,482 6,565 5,595
49,000
49,000 49,050 6,576 5,488 6,576 5,601
49,050 49,100 6,587 5,494 6,587 5,607
49,100 49,150 6,598 5,500 6,598 5,613
49,150 49,200 6,609 5,506 6,609 5,619
49,200 49,250 6,620 5,512 6,620 5,625
49,250 49,300 6,631 5,518 6,631 5,631
49,300 49,350 6,642 5,524 6,642 5,637
49,350 49,400 6,653 5,530 6,653 5,643
49,400 49,450 6,664 5,536 6,664 5,649
49,450 49,500 6,675 5,542 6,675 5,655
49,500 49,550 6,686 5,548 6,686 5,661
49,550 49,600 6,697 5,554 6,697 5,667
49,600 49,650 6,708 5,560 6,708 5,673
49,650 49,700 6,719 5,566 6,719 5,679
49,700 49,750 6,730 5,572 6,730 5,685
49,750 49,800 6,741 5,578 6,741 5,691
49,800 49,850 6,752 5,584 6,752 5,697
49,850 49,900 6,763 5,590 6,763 5,703
49,900 49,950 6,774 5,596 6,774 5,709
49,950 50,000 6,785 5,602 6,785 5,715
50,000
50,000 50,050 6,796 5,608 6,796 5,721
50,050 50,100 6,807 5,614 6,807 5,727
50,100 50,150 6,818 5,620 6,818 5,733
50,150 50,200 6,829 5,626 6,829 5,739
50,200 50,250 6,840 5,632 6,840 5,745
50,250 50,300 6,851 5,638 6,851 5,751
50,300 50,350 6,862 5,644 6,862 5,757
50,350 50,400 6,873 5,650 6,873 5,763
50,400 50,450 6,884 5,656 6,884 5,769
50,450 50,500 6,895 5,662 6,895 5,775
50,500 50,550 6,906 5,668 6,906 5,781
50,550 50,600 6,917 5,674 6,917 5,787
50,600 50,650 6,928 5,680 6,928 5,793
50,650 50,700 6,939 5,686 6,939 5,799
50,700 50,750 6,950 5,692 6,950 5,805
50,750 50,800 6,961 5,698 6,961 5,811
50,800 50,850 6,972 5,704 6,972 5,817
50,850 50,900 6,983 5,710 6,983 5,823
50,900 50,950 6,994 5,716 6,994 5,829
50,950 51,000 7,005 5,722 7,005 5,835
If line 15
(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 7,016 5,728 7,016 5,841
51,050 51,100 7,027 5,734 7,027 5,847
51,100 51,150 7,038 5,740 7,038 5,853
51,150 51,200 7,049 5,746 7,049 5,859
51,200 51,250 7,060 5,752 7,060 5,865
51,250 51,300 7,071 5,758 7,071 5,871
51,300 51,350 7,082 5,764 7,082 5,877
51,350 51,400 7,093 5,770 7,093 5,883
51,400 51,450 7,104 5,776 7,104 5,889
51,450 51,500 7,115 5,782 7,115 5,895
51,500 51,550 7,126 5,788 7,126 5,901
51,550 51,600 7,137 5,794 7,137 5,907
51,600 51,650 7,148 5,800 7,148 5,913
51,650 51,700 7,159 5,806 7,159 5,919
51,700 51,750 7,170 5,812 7,170 5,925
51,750 51,800 7,181 5,818 7,181 5,931
51,800 51,850 7,192 5,824 7,192 5,937
51,850 51,900 7,203 5,830 7,203 5,943
51,900 51,950 7,214 5,836 7,214 5,949
51,950 52,000 7,225 5,842 7,225 5,955
52,000
52,000 52,050 7,236 5,848 7,236 5,961
52,050 52,100 7,247 5,854 7,247 5,967
52,100 52,150 7,258 5,860 7,258 5,973
52,150 52,200 7,269 5,866 7,269 5,979
52,200 52,250 7,280 5,872 7,280 5,985
52,250 52,300 7,291 5,878 7,291 5,991
52,300 52,350 7,302 5,884 7,302 5,997
52,350 52,400 7,313 5,890 7,313 6,003
52,400 52,450 7,324 5,896 7,324 6,009
52,450 52,500 7,335 5,902 7,335 6,015
52,500 52,550 7,346 5,908 7,346 6,021
52,550 52,600 7,357 5,914 7,357 6,027
52,600 52,650 7,368 5,920 7,368 6,033
52,650 52,700 7,379 5,926 7,379 6,039
52,700 52,750 7,390 5,932 7,390 6,045
52,750 52,800 7,401 5,938 7,401 6,051
52,800 52,850 7,412 5,944 7,412 6,057
52,850 52,900 7,423 5,950 7,423 6,063
52,900 52,950 7,434 5,956 7,434 6,069
52,950 53,000 7,445 5,962 7,445 6,075
53,000
53,000 53,050 7,456 5,968 7,456 6,081
53,050 53,100 7,467 5,974 7,467 6,087
53,100 53,150 7,478 5,980 7,478 6,093
53,150 53,200 7,489 5,986 7,489 6,099
53,200 53,250 7,500 5,992 7,500 6,105
53,250 53,300 7,511 5,998 7,511 6,111
53,300 53,350 7,522 6,004 7,522 6,117
53,350 53,400 7,533 6,010 7,533 6,123
53,400 53,450 7,544 6,016 7,544 6,129
53,450 53,500 7,555 6,022 7,555 6,135
53,500 53,550 7,566 6,028 7,566 6,141
53,550 53,600 7,577 6,034 7,577 6,147
53,600 53,650 7,588 6,040 7,588 6,153
53,650 53,700 7,599 6,046 7,599 6,159
53,700 53,750 7,610 6,052 7,610 6,168
53,750 53,800 7,621 6,058 7,621 6,179
53,800 53,850 7,632 6,064 7,632 6,190
53,850 53,900 7,643 6,070 7,643 6,201
53,900 53,950 7,654 6,076 7,654 6,212
53,950 54,000 7,665 6,082 7,665 6,223
If line 15
(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 7,676 6,088 7,676 6,234
54,050 54,100 7,687 6,094 7,687 6,245
54,100 54,150 7,698 6,100 7,698 6,256
54,150 54,200 7,709 6,106 7,709 6,267
54,200 54,250 7,720 6,112 7,720 6,278
54,250 54,300 7,731 6,118 7,731 6,289
54,300 54,350 7,742 6,124 7,742 6,300
54,350 54,400 7,753 6,130 7,753 6,311
54,400 54,450 7,764 6,136 7,764 6,322
54,450 54,500 7,775 6,142 7,775 6,333
54,500 54,550 7,786 6,148 7,786 6,344
54,550 54,600 7,797 6,154 7,797 6,355
54,600 54,650 7,808 6,160 7,808 6,366
54,650 54,700 7,819 6,166 7,819 6,377
54,700 54,750 7,830 6,172 7,830 6,388
54,750 54,800 7,841 6,178 7,841 6,399
54,800 54,850 7,852 6,184 7,852 6,410
54,850 54,900 7,863 6,190 7,863 6,421
54,900 54,950 7,874 6,196 7,874 6,432
54,950 55,000 7,885 6,202 7,885 6,443
55,000
55,000 55,050 7,896 6,208 7,896 6,454
55,050 55,100 7,907 6,214 7,907 6,465
55,100 55,150 7,918 6,220 7,918 6,476
55,150 55,200 7,929 6,226 7,929 6,487
55,200 55,250 7,940 6,232 7,940 6,498
55,250 55,300 7,951 6,238 7,951 6,509
55,300 55,350 7,962 6,244 7,962 6,520
55,350 55,400 7,973 6,250 7,973 6,531
55,400 55,450 7,984 6,256 7,984 6,542
55,450 55,500 7,995 6,262 7,995 6,553
55,500 55,550 8,006 6,268 8,006 6,564
55,550 55,600 8,017 6,274 8,017 6,575
55,600 55,650 8,028 6,280 8,028 6,586
55,650 55,700 8,039 6,286 8,039 6,597
55,700 55,750 8,050 6,292 8,050 6,608
55,750 55,800 8,061 6,298 8,061 6,619
55,800 55,850 8,072 6,304 8,072 6,630
55,850 55,900 8,083 6,310 8,083 6,641
55,900 55,950 8,094 6,316 8,094 6,652
55,950 56,000 8,105 6,322 8,105 6,663
56,000
56,000 56,050 8,116 6,328 8,116 6,674
56,050 56,100 8,127 6,334 8,127 6,685
56,100 56,150 8,138 6,340 8,138 6,696
56,150 56,200 8,149 6,346 8,149 6,707
56,200 56,250 8,160 6,352 8,160 6,718
56,250 56,300 8,171 6,358 8,171 6,729
56,300 56,350 8,182 6,364 8,182 6,740
56,350 56,400 8,193 6,370 8,193 6,751
56,400 56,450 8,204 6,376 8,204 6,762
56,450 56,500 8,215 6,382 8,215 6,773
56,500 56,550 8,226 6,388 8,226 6,784
56,550 56,600 8,237 6,394 8,237 6,795
56,600 56,650 8,248 6,400 8,248 6,806
56,650 56,700 8,259 6,406 8,259 6,817
56,700 56,750 8,270 6,412 8,270 6,828
56,750 56,800 8,281 6,418 8,281 6,839
56,800 56,850 8,292 6,424 8,292 6,850
56,850 56,900 8,303 6,430 8,303 6,861
56,900 56,950 8,314 6,436 8,314 6,872
56,950 57,000 8,325 6,442 8,325 6,883
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 72 -
2020 Tax Table — Continued
If line 15
(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 8,336 6,448 8,336 6,894
57,050 57,100 8,347 6,454 8,347 6,905
57,100 57,150 8,358 6,460 8,358 6,916
57,150 57,200 8,369 6,466 8,369 6,927
57,200 57,250 8,380 6,472 8,380 6,938
57,250 57,300 8,391 6,478 8,391 6,949
57,300 57,350 8,402 6,484 8,402 6,960
57,350 57,400 8,413 6,490 8,413 6,971
57,400 57,450 8,424 6,496 8,424 6,982
57,450 57,500 8,435 6,502 8,435 6,993
57,500 57,550 8,446 6,508 8,446 7,004
57,550 57,600 8,457 6,514 8,457 7,015
57,600 57,650 8,468 6,520 8,468 7,026
57,650 57,700 8,479 6,526 8,479 7,037
57,700 57,750 8,490 6,532 8,490 7,048
57,750 57,800 8,501 6,538 8,501 7,059
57,800 57,850 8,512 6,544 8,512 7,070
57,850 57,900 8,523 6,550 8,523 7,081
57,900 57,950 8,534 6,556 8,534 7,092
57,950 58,000 8,545 6,562 8,545 7,103
58,000
58,000 58,050 8,556 6,568 8,556 7,114
58,050 58,100 8,567 6,574 8,567 7,125
58,100 58,150 8,578 6,580 8,578 7,136
58,150 58,200 8,589 6,586 8,589 7,147
58,200 58,250 8,600 6,592 8,600 7,158
58,250 58,300 8,611 6,598 8,611 7,169
58,300 58,350 8,622 6,604 8,622 7,180
58,350 58,400 8,633 6,610 8,633 7,191
58,400 58,450 8,644 6,616 8,644 7,202
58,450 58,500 8,655 6,622 8,655 7,213
58,500 58,550 8,666 6,628 8,666 7,224
58,550 58,600 8,677 6,634 8,677 7,235
58,600 58,650 8,688 6,640 8,688 7,246
58,650 58,700 8,699 6,646 8,699 7,257
58,700 58,750 8,710 6,652 8,710 7,268
58,750 58,800 8,721 6,658 8,721 7,279
58,800 58,850 8,732 6,664 8,732 7,290
58,850 58,900 8,743 6,670 8,743 7,301
58,900 58,950 8,754 6,676 8,754 7,312
58,950 59,000 8,765 6,682 8,765 7,323
59,000
59,000 59,050 8,776 6,688 8,776 7,334
59,050 59,100 8,787 6,694 8,787 7,345
59,100 59,150 8,798 6,700 8,798 7,356
59,150 59,200 8,809 6,706 8,809 7,367
59,200 59,250 8,820 6,712 8,820 7,378
59,250 59,300 8,831 6,718 8,831 7,389
59,300 59,350 8,842 6,724 8,842 7,400
59,350 59,400 8,853 6,730 8,853 7,411
59,400 59,450 8,864 6,736 8,864 7,422
59,450 59,500 8,875 6,742 8,875 7,433
59,500 59,550 8,886 6,748 8,886 7,444
59,550 59,600 8,897 6,754 8,897 7,455
59,600 59,650 8,908 6,760 8,908 7,466
59,650 59,700 8,919 6,766 8,919 7,477
59,700 59,750 8,930 6,772 8,930 7,488
59,750 59,800 8,941 6,778 8,941 7,499
59,800 59,850 8,952 6,784 8,952 7,510
59,850 59,900 8,963 6,790 8,963 7,521
59,900 59,950 8,974 6,796 8,974 7,532
59,950 60,000 8,985 6,802 8,985 7,543
If line 15
(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 8,996 6,808 8,996 7,554
60,050 60,100 9,007 6,814 9,007 7,565
60,100 60,150 9,018 6,820 9,018 7,576
60,150 60,200 9,029 6,826 9,029 7,587
60,200 60,250 9,040 6,832 9,040 7,598
60,250 60,300 9,051 6,838 9,051 7,609
60,300 60,350 9,062 6,844 9,062 7,620
60,350 60,400 9,073 6,850 9,073 7,631
60,400 60,450 9,084 6,856 9,084 7,642
60,450 60,500 9,095 6,862 9,095 7,653
60,500 60,550 9,106 6,868 9,106 7,664
60,550 60,600 9,117 6,874 9,117 7,675
60,600 60,650 9,128 6,880 9,128 7,686
60,650 60,700 9,139 6,886 9,139 7,697
60,700 60,750 9,150 6,892 9,150 7,708
60,750 60,800 9,161 6,898 9,161 7,719
60,800 60,850 9,172 6,904 9,172 7,730
60,850 60,900 9,183 6,910 9,183 7,741
60,900 60,950 9,194 6,916 9,194 7,752
60,950 61,000 9,205 6,922 9,205 7,763
61,000
61,000 61,050 9,216 6,928 9,216 7,774
61,050 61,100 9,227 6,934 9,227 7,785
61,100 61,150 9,238 6,940 9,238 7,796
61,150 61,200 9,249 6,946 9,249 7,807
61,200 61,250 9,260 6,952 9,260 7,818
61,250 61,300 9,271 6,958 9,271 7,829
61,300 61,350 9,282 6,964 9,282 7,840
61,350 61,400 9,293 6,970 9,293 7,851
61,400 61,450 9,304 6,976 9,304 7,862
61,450 61,500 9,315 6,982 9,315 7,873
61,500 61,550 9,326 6,988 9,326 7,884
61,550 61,600 9,337 6,994 9,337 7,895
61,600 61,650 9,348 7,000 9,348 7,906
61,650 61,700 9,359 7,006 9,359 7,917
61,700 61,750 9,370 7,012 9,370 7,928
61,750 61,800 9,381 7,018 9,381 7,939
61,800 61,850 9,392 7,024 9,392 7,950
61,850 61,900 9,403 7,030 9,403 7,961
61,900 61,950 9,414 7,036 9,414 7,972
61,950 62,000 9,425 7,042 9,425 7,983
62,000
62,000 62,050 9,436 7,048 9,436 7,994
62,050 62,100 9,447 7,054 9,447 8,005
62,100 62,150 9,458 7,060 9,458 8,016
62,150 62,200 9,469 7,066 9,469 8,027
62,200 62,250 9,480 7,072 9,480 8,038
62,250 62,300 9,491 7,078 9,491 8,049
62,300 62,350 9,502 7,084 9,502 8,060
62,350 62,400 9,513 7,090 9,513 8,071
62,400 62,450 9,524 7,096 9,524 8,082
62,450 62,500 9,535 7,102 9,535 8,093
62,500 62,550 9,546 7,108 9,546 8,104
62,550 62,600 9,557 7,114 9,557 8,115
62,600 62,650 9,568 7,120 9,568 8,126
62,650 62,700 9,579 7,126 9,579 8,137
62,700 62,750 9,590 7,132 9,590 8,148
62,750 62,800 9,601 7,138 9,601 8,159
62,800 62,850 9,612 7,144 9,612 8,170
62,850 62,900 9,623 7,150 9,623 8,181
62,900 62,950 9,634 7,156 9,634 8,192
62,950 63,000 9,645 7,162 9,645 8,203
If line 15
(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 9,656 7,168 9,656 8,214
63,050 63,100 9,667 7,174 9,667 8,225
63,100 63,150 9,678 7,180 9,678 8,236
63,150 63,200 9,689 7,186 9,689 8,247
63,200 63,250 9,700 7,192 9,700 8,258
63,250 63,300 9,711 7,198 9,711 8,269
63,300 63,350 9,722 7,204 9,722 8,280
63,350 63,400 9,733 7,210 9,733 8,291
63,400 63,450 9,744 7,216 9,744 8,302
63,450 63,500 9,755 7,222 9,755 8,313
63,500 63,550 9,766 7,228 9,766 8,324
63,550 63,600 9,777 7,234 9,777 8,335
63,600 63,650 9,788 7,240 9,788 8,346
63,650 63,700 9,799 7,246 9,799 8,357
63,700 63,750 9,810 7,252 9,810 8,368
63,750 63,800 9,821 7,258 9,821 8,379
63,800 63,850 9,832 7,264 9,832 8,390
63,850 63,900 9,843 7,270 9,843 8,401
63,900 63,950 9,854 7,276 9,854 8,412
63,950 64,000 9,865 7,282 9,865 8,423
64,000
64,000 64,050 9,876 7,288 9,876 8,434
64,050 64,100 9,887 7,294 9,887 8,445
64,100 64,150 9,898 7,300 9,898 8,456
64,150 64,200 9,909 7,306 9,909 8,467
64,200 64,250 9,920 7,312 9,920 8,478
64,250 64,300 9,931 7,318 9,931 8,489
64,300 64,350 9,942 7,324 9,942 8,500
64,350 64,400 9,953 7,330 9,953 8,511
64,400 64,450 9,964 7,336 9,964 8,522
64,450 64,500 9,975 7,342 9,975 8,533
64,500 64,550 9,986 7,348 9,986 8,544
64,550 64,600 9,997 7,354 9,997 8,555
64,600 64,650 10,008 7,360 10,008 8,566
64,650 64,700 10,019 7,366 10,019 8,577
64,700 64,750 10,030 7,372 10,030 8,588
64,750 64,800 10,041 7,378 10,041 8,599
64,800 64,850 10,052 7,384 10,052 8,610
64,850 64,900 10,063 7,390 10,063 8,621
64,900 64,950 10,074 7,396 10,074 8,632
64,950 65,000 10,085 7,402 10,085 8,643
65,000
65,000 65,050 10,096 7,408 10,096 8,654
65,050 65,100 10,107 7,414 10,107 8,665
65,100 65,150 10,118 7,420 10,118 8,676
65,150 65,200 10,129 7,426 10,129 8,687
65,200 65,250 10,140 7,432 10,140 8,698
65,250 65,300 10,151 7,438 10,151 8,709
65,300 65,350 10,162 7,444 10,162 8,720
65,350 65,400 10,173 7,450 10,173 8,731
65,400 65,450 10,184 7,456 10,184 8,742
65,450 65,500 10,195 7,462 10,195 8,753
65,500 65,550 10,206 7,468 10,206 8,764
65,550 65,600 10,217 7,474 10,217 8,775
65,600 65,650 10,228 7,480 10,228 8,786
65,650 65,700 10,239 7,486 10,239 8,797
65,700 65,750 10,250 7,492 10,250 8,808
65,750 65,800 10,261 7,498 10,261 8,819
65,800 65,850 10,272 7,504 10,272 8,830
65,850 65,900 10,283 7,510 10,283 8,841
65,900 65,950 10,294 7,516 10,294 8,852
65,950 66,000 10,305 7,522 10,305 8,863
(Continued)
* This column must also be used by a qualifying widow(er).
- 73 - Need more information or forms? Visit IRS.gov.
2020 Tax Table — Continued
If line 15
(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 10,316 7,528 10,316 8,874
66,050 66,100 10,327 7,534 10,327 8,885
66,100 66,150 10,338 7,540 10,338 8,896
66,150 66,200 10,349 7,546 10,349 8,907
66,200 66,250 10,360 7,552 10,360 8,918
66,250 66,300 10,371 7,558 10,371 8,929
66,300 66,350 10,382 7,564 10,382 8,940
66,350 66,400 10,393 7,570 10,393 8,951
66,400 66,450 10,404 7,576 10,404 8,962
66,450 66,500 10,415 7,582 10,415 8,973
66,500 66,550 10,426 7,588 10,426 8,984
66,550 66,600 10,437 7,594 10,437 8,995
66,600 66,650 10,448 7,600 10,448 9,006
66,650 66,700 10,459 7,606 10,459 9,017
66,700 66,750 10,470 7,612 10,470 9,028
66,750 66,800 10,481 7,618 10,481 9,039
66,800 66,850 10,492 7,624 10,492 9,050
66,850 66,900 10,503 7,630 10,503 9,061
66,900 66,950 10,514 7,636 10,514 9,072
66,950 67,000 10,525 7,642 10,525 9,083
67,000
67,000 67,050 10,536 7,648 10,536 9,094
67,050 67,100 10,547 7,654 10,547 9,105
67,100 67,150 10,558 7,660 10,558 9,116
67,150 67,200 10,569 7,666 10,569 9,127
67,200 67,250 10,580 7,672 10,580 9,138
67,250 67,300 10,591 7,678 10,591 9,149
67,300 67,350 10,602 7,684 10,602 9,160
67,350 67,400 10,613 7,690 10,613 9,171
67,400 67,450 10,624 7,696 10,624 9,182
67,450 67,500 10,635 7,702 10,635 9,193
67,500 67,550 10,646 7,708 10,646 9,204
67,550 67,600 10,657 7,714 10,657 9,215
67,600 67,650 10,668 7,720 10,668 9,226
67,650 67,700 10,679 7,726 10,679 9,237
67,700 67,750 10,690 7,732 10,690 9,248
67,750 67,800 10,701 7,738 10,701 9,259
67,800 67,850 10,712 7,744 10,712 9,270
67,850 67,900 10,723 7,750 10,723 9,281
67,900 67,950 10,734 7,756 10,734 9,292
67,950 68,000 10,745 7,762 10,745 9,303
68,000
68,000 68,050 10,756 7,768 10,756 9,314
68,050 68,100 10,767 7,774 10,767 9,325
68,100 68,150 10,778 7,780 10,778 9,336
68,150 68,200 10,789 7,786 10,789 9,347
68,200 68,250 10,800 7,792 10,800 9,358
68,250 68,300 10,811 7,798 10,811 9,369
68,300 68,350 10,822 7,804 10,822 9,380
68,350 68,400 10,833 7,810 10,833 9,391
68,400 68,450 10,844 7,816 10,844 9,402
68,450 68,500 10,855 7,822 10,855 9,413
68,500 68,550 10,866 7,828 10,866 9,424
68,550 68,600 10,877 7,834 10,877 9,435
68,600 68,650 10,888 7,840 10,888 9,446
68,650 68,700 10,899 7,846 10,899 9,457
68,700 68,750 10,910 7,852 10,910 9,468
68,750 68,800 10,921 7,858 10,921 9,479
68,800 68,850 10,932 7,864 10,932 9,490
68,850 68,900 10,943 7,870 10,943 9,501
68,900 68,950 10,954 7,876 10,954 9,512
68,950 69,000 10,965 7,882 10,965 9,523
If line 15
(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 10,976 7,888 10,976 9,534
69,050 69,100 10,987 7,894 10,987 9,545
69,100 69,150 10,998 7,900 10,998 9,556
69,150 69,200 11,009 7,906 11,009 9,567
69,200 69,250 11,020 7,912 11,020 9,578
69,250 69,300 11,031 7,918 11,031 9,589
69,300 69,350 11,042 7,924 11,042 9,600
69,350 69,400 11,053 7,930 11,053 9,611
69,400 69,450 11,064 7,936 11,064 9,622
69,450 69,500 11,075 7,942 11,075 9,633
69,500 69,550 11,086 7,948 11,086 9,644
69,550 69,600 11,097 7,954 11,097 9,655
69,600 69,650 11,108 7,960 11,108 9,666
69,650 69,700 11,119 7,966 11,119 9,677
69,700 69,750 11,130 7,972 11,130 9,688
69,750 69,800 11,141 7,978 11,141 9,699
69,800 69,850 11,152 7,984 11,152 9,710
69,850 69,900 11,163 7,990 11,163 9,721
69,900 69,950 11,174 7,996 11,174 9,732
69,950 70,000 11,185 8,002 11,185 9,743
70,000
70,000 70,050 11,196 8,008 11,196 9,754
70,050 70,100 11,207 8,014 11,207 9,765
70,100 70,150 11,218 8,020 11,218 9,776
70,150 70,200 11,229 8,026 11,229 9,787
70,200 70,250 11,240 8,032 11,240 9,798
70,250 70,300 11,251 8,038 11,251 9,809
70,300 70,350 11,262 8,044 11,262 9,820
70,350 70,400 11,273 8,050 11,273 9,831
70,400 70,450 11,284 8,056 11,284 9,842
70,450 70,500 11,295 8,062 11,295 9,853
70,500 70,550 11,306 8,068 11,306 9,864
70,550 70,600 11,317 8,074 11,317 9,875
70,600 70,650 11,328 8,080 11,328 9,886
70,650 70,700 11,339 8,086 11,339 9,897
70,700 70,750 11,350 8,092 11,350 9,908
70,750 70,800 11,361 8,098 11,361 9,919
70,800 70,850 11,372 8,104 11,372 9,930
70,850 70,900 11,383 8,110 11,383 9,941
70,900 70,950 11,394 8,116 11,394 9,952
70,950 71,000 11,405 8,122 11,405 9,963
71,000
71,000 71,050 11,416 8,128 11,416 9,974
71,050 71,100 11,427 8,134 11,427 9,985
71,100 71,150 11,438 8,140 11,438 9,996
71,150 71,200 11,449 8,146 11,449 10,007
71,200 71,250 11,460 8,152 11,460 10,018
71,250 71,300 11,471 8,158 11,471 10,029
71,300 71,350 11,482 8,164 11,482 10,040
71,350 71,400 11,493 8,170 11,493 10,051
71,400 71,450 11,504 8,176 11,504 10,062
71,450 71,500 11,515 8,182 11,515 10,073
71,500 71,550 11,526 8,188 11,526 10,084
71,550 71,600 11,537 8,194 11,537 10,095
71,600 71,650 11,548 8,200 11,548 10,106
71,650 71,700 11,559 8,206 11,559 10,117
71,700 71,750 11,570 8,212 11,570 10,128
71,750 71,800 11,581 8,218 11,581 10,139
71,800 71,850 11,592 8,224 11,592 10,150
71,850 71,900 11,603 8,230 11,603 10,161
71,900 71,950 11,614 8,236 11,614 10,172
71,950 72,000 11,625 8,242 11,625 10,183
If line 15
(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 11,636 8,248 11,636 10,194
72,050 72,100 11,647 8,254 11,647 10,205
72,100 72,150 11,658 8,260 11,658 10,216
72,150 72,200 11,669 8,266 11,669 10,227
72,200 72,250 11,680 8,272 11,680 10,238
72,250 72,300 11,691 8,278 11,691 10,249
72,300 72,350 11,702 8,284 11,702 10,260
72,350 72,400 11,713 8,290 11,713 10,271
72,400 72,450 11,724 8,296 11,724 10,282
72,450 72,500 11,735 8,302 11,735 10,293
72,500 72,550 11,746 8,308 11,746 10,304
72,550 72,600 11,757 8,314 11,757 10,315
72,600 72,650 11,768 8,320 11,768 10,326
72,650 72,700 11,779 8,326 11,779 10,337
72,700 72,750 11,790 8,332 11,790 10,348
72,750 72,800 11,801 8,338 11,801 10,359
72,800 72,850 11,812 8,344 11,812 10,370
72,850 72,900 11,823 8,350 11,823 10,381
72,900 72,950 11,834 8,356 11,834 10,392
72,950 73,000 11,845 8,362 11,845 10,403
73,000
73,000 73,050 11,856 8,368 11,856 10,414
73,050 73,100 11,867 8,374 11,867 10,425
73,100 73,150 11,878 8,380 11,878 10,436
73,150 73,200 11,889 8,386 11,889 10,447
73,200 73,250 11,900 8,392 11,900 10,458
73,250 73,300 11,911 8,398 11,911 10,469
73,300 73,350 11,922 8,404 11,922 10,480
73,350 73,400 11,933 8,410 11,933 10,491
73,400 73,450 11,944 8,416 11,944 10,502
73,450 73,500 11,955 8,422 11,955 10,513
73,500 73,550 11,966 8,428 11,966 10,524
73,550 73,600 11,977 8,434 11,977 10,535
73,600 73,650 11,988 8,440 11,988 10,546
73,650 73,700 11,999 8,446 11,999 10,557
73,700 73,750 12,010 8,452 12,010 10,568
73,750 73,800 12,021 8,458 12,021 10,579
73,800 73,850 12,032 8,464 12,032 10,590
73,850 73,900 12,043 8,470 12,043 10,601
73,900 73,950 12,054 8,476 12,054 10,612
73,950 74,000 12,065 8,482 12,065 10,623
74,000
74,000 74,050 12,076 8,488 12,076 10,634
74,050 74,100 12,087 8,494 12,087 10,645
74,100 74,150 12,098 8,500 12,098 10,656
74,150 74,200 12,109 8,506 12,109 10,667
74,200 74,250 12,120 8,512 12,120 10,678
74,250 74,300 12,131 8,518 12,131 10,689
74,300 74,350 12,142 8,524 12,142 10,700
74,350 74,400 12,153 8,530 12,153 10,711
74,400 74,450 12,164 8,536 12,164 10,722
74,450 74,500 12,175 8,542 12,175 10,733
74,500 74,550 12,186 8,548 12,186 10,744
74,550 74,600 12,197 8,554 12,197 10,755
74,600 74,650 12,208 8,560 12,208 10,766
74,650 74,700 12,219 8,566 12,219 10,777
74,700 74,750 12,230 8,572 12,230 10,788
74,750 74,800 12,241 8,578 12,241 10,799
74,800 74,850 12,252 8,584 12,252 10,810
74,850 74,900 12,263 8,590 12,263 10,821
74,900 74,950 12,274 8,596 12,274 10,832
74,950 75,000 12,285 8,602 12,285 10,843
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 74 -
2020 Tax Table — Continued
If line 15
(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 12,296 8,608 12,296 10,854
75,050 75,100 12,307 8,614 12,307 10,865
75,100 75,150 12,318 8,620 12,318 10,876
75,150 75,200 12,329 8,626 12,329 10,887
75,200 75,250 12,340 8,632 12,340 10,898
75,250 75,300 12,351 8,638 12,351 10,909
75,300 75,350 12,362 8,644 12,362 10,920
75,350 75,400 12,373 8,650 12,373 10,931
75,400 75,450 12,384 8,656 12,384 10,942
75,450 75,500 12,395 8,662 12,395 10,953
75,500 75,550 12,406 8,668 12,406 10,964
75,550 75,600 12,417 8,674 12,417 10,975
75,600 75,650 12,428 8,680 12,428 10,986
75,650 75,700 12,439 8,686 12,439 10,997
75,700 75,750 12,450 8,692 12,450 11,008
75,750 75,800 12,461 8,698 12,461 11,019
75,800 75,850 12,472 8,704 12,472 11,030
75,850 75,900 12,483 8,710 12,483 11,041
75,900 75,950 12,494 8,716 12,494 11,052
75,950 76,000 12,505 8,722 12,505 11,063
76,000
76,000 76,050 12,516 8,728 12,516 11,074
76,050 76,100 12,527 8,734 12,527 11,085
76,100 76,150 12,538 8,740 12,538 11,096
76,150 76,200 12,549 8,746 12,549 11,107
76,200 76,250 12,560 8,752 12,560 11,118
76,250 76,300 12,571 8,758 12,571 11,129
76,300 76,350 12,582 8,764 12,582 11,140
76,350 76,400 12,593 8,770 12,593 11,151
76,400 76,450 12,604 8,776 12,604 11,162
76,450 76,500 12,615 8,782 12,615 11,173
76,500 76,550 12,626 8,788 12,626 11,184
76,550 76,600 12,637 8,794 12,637 11,195
76,600 76,650 12,648 8,800 12,648 11,206
76,650 76,700 12,659 8,806 12,659 11,217
76,700 76,750 12,670 8,812 12,670 11,228
76,750 76,800 12,681 8,818 12,681 11,239
76,800 76,850 12,692 8,824 12,692 11,250
76,850 76,900 12,703 8,830 12,703 11,261
76,900 76,950 12,714 8,836 12,714 11,272
76,950 77,000 12,725 8,842 12,725 11,283
77,000
77,000 77,050 12,736 8,848 12,736 11,294
77,050 77,100 12,747 8,854 12,747 11,305
77,100 77,150 12,758 8,860 12,758 11,316
77,150 77,200 12,769 8,866 12,769 11,327
77,200 77,250 12,780 8,872 12,780 11,338
77,250 77,300 12,791 8,878 12,791 11,349
77,300 77,350 12,802 8,884 12,802 11,360
77,350 77,400 12,813 8,890 12,813 11,371
77,400 77,450 12,824 8,896 12,824 11,382
77,450 77,500 12,835 8,902 12,835 11,393
77,500 77,550 12,846 8,908 12,846 11,404
77,550 77,600 12,857 8,914 12,857 11,415
77,600 77,650 12,868 8,920 12,868 11,426
77,650 77,700 12,879 8,926 12,879 11,437
77,700 77,750 12,890 8,932 12,890 11,448
77,750 77,800 12,901 8,938 12,901 11,459
77,800 77,850 12,912 8,944 12,912 11,470
77,850 77,900 12,923 8,950 12,923 11,481
77,900 77,950 12,934 8,956 12,934 11,492
77,950 78,000 12,945 8,962 12,945 11,503
If line 15
(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 12,956 8,968 12,956 11,514
78,050 78,100 12,967 8,974 12,967 11,525
78,100 78,150 12,978 8,980 12,978 11,536
78,150 78,200 12,989 8,986 12,989 11,547
78,200 78,250 13,000 8,992 13,000 11,558
78,250 78,300 13,011 8,998 13,011 11,569
78,300 78,350 13,022 9,004 13,022 11,580
78,350 78,400 13,033 9,010 13,033 11,591
78,400 78,450 13,044 9,016 13,044 11,602
78,450 78,500 13,055 9,022 13,055 11,613
78,500 78,550 13,066 9,028 13,066 11,624
78,550 78,600 13,077 9,034 13,077 11,635
78,600 78,650 13,088 9,040 13,088 11,646
78,650 78,700 13,099 9,046 13,099 11,657
78,700 78,750 13,110 9,052 13,110 11,668
78,750 78,800 13,121 9,058 13,121 11,679
78,800 78,850 13,132 9,064 13,132 11,690
78,850 78,900 13,143 9,070 13,143 11,701
78,900 78,950 13,154 9,076 13,154 11,712
78,950 79,000 13,165 9,082 13,165 11,723
79,000
79,000 79,050 13,176 9,088 13,176 11,734
79,050 79,100 13,187 9,094 13,187 11,745
79,100 79,150 13,198 9,100 13,198 11,756
79,150 79,200 13,209 9,106 13,209 11,767
79,200 79,250 13,220 9,112 13,220 11,778
79,250 79,300 13,231 9,118 13,231 11,789
79,300 79,350 13,242 9,124 13,242 11,800
79,350 79,400 13,253 9,130 13,253 11,811
79,400 79,450 13,264 9,136 13,264 11,822
79,450 79,500 13,275 9,142 13,275 11,833
79,500 79,550 13,286 9,148 13,286 11,844
79,550 79,600 13,297 9,154 13,297 11,855
79,600 79,650 13,308 9,160 13,308 11,866
79,650 79,700 13,319 9,166 13,319 11,877
79,700 79,750 13,330 9,172 13,330 11,888
79,750 79,800 13,341 9,178 13,341 11,899
79,800 79,850 13,352 9,184 13,352 11,910
79,850 79,900 13,363 9,190 13,363 11,921
79,900 79,950 13,374 9,196 13,374 11,932
79,950 80,000 13,385 9,202 13,385 11,943
80,000
80,000 80,050 13,396 9,208 13,396 11,954
80,050 80,100 13,407 9,214 13,407 11,965
80,100 80,150 13,418 9,220 13,418 11,976
80,150 80,200 13,429 9,226 13,429 11,987
80,200 80,250 13,440 9,232 13,440 11,998
80,250 80,300 13,451 9,241 13,451 12,009
80,300 80,350 13,462 9,252 13,462 12,020
80,350 80,400 13,473 9,263 13,473 12,031
80,400 80,450 13,484 9,274 13,484 12,042
80,450 80,500 13,495 9,285 13,495 12,053
80,500 80,550 13,506 9,296 13,506 12,064
80,550 80,600 13,517 9,307 13,517 12,075
80,600 80,650 13,528 9,318 13,528 12,086
80,650 80,700 13,539 9,329 13,539 12,097
80,700 80,750 13,550 9,340 13,550 12,108
80,750 80,800 13,561 9,351 13,561 12,119
80,800 80,850 13,572 9,362 13,572 12,130
80,850 80,900 13,583 9,373 13,583 12,141
80,900 80,950 13,594 9,384 13,594 12,152
80,950 81,000 13,605 9,395 13,605 12,163
If line 15
(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 13,616 9,406 13,616 12,174
81,050 81,100 13,627 9,417 13,627 12,185
81,100 81,150 13,638 9,428 13,638 12,196
81,150 81,200 13,649 9,439 13,649 12,207
81,200 81,250 13,660 9,450 13,660 12,218
81,250 81,300 13,671 9,461 13,671 12,229
81,300 81,350 13,682 9,472 13,682 12,240
81,350 81,400 13,693 9,483 13,693 12,251
81,400 81,450 13,704 9,494 13,704 12,262
81,450 81,500 13,715 9,505 13,715 12,273
81,500 81,550 13,726 9,516 13,726 12,284
81,550 81,600 13,737 9,527 13,737 12,295
81,600 81,650 13,748 9,538 13,748 12,306
81,650 81,700 13,759 9,549 13,759 12,317
81,700 81,750 13,770 9,560 13,770 12,328
81,750 81,800 13,781 9,571 13,781 12,339
81,800 81,850 13,792 9,582 13,792 12,350
81,850 81,900 13,803 9,593 13,803 12,361
81,900 81,950 13,814 9,604 13,814 12,372
81,950 82,000 13,825 9,615 13,825 12,383
82,000
82,000 82,050 13,836 9,626 13,836 12,394
82,050 82,100 13,847 9,637 13,847 12,405
82,100 82,150 13,858 9,648 13,858 12,416
82,150 82,200 13,869 9,659 13,869 12,427
82,200 82,250 13,880 9,670 13,880 12,438
82,250 82,300 13,891 9,681 13,891 12,449
82,300 82,350 13,902 9,692 13,902 12,460
82,350 82,400 13,913 9,703 13,913 12,471
82,400 82,450 13,924 9,714 13,924 12,482
82,450 82,500 13,935 9,725 13,935 12,493
82,500 82,550 13,946 9,736 13,946 12,504
82,550 82,600 13,957 9,747 13,957 12,515
82,600 82,650 13,968 9,758 13,968 12,526
82,650 82,700 13,979 9,769 13,979 12,537
82,700 82,750 13,990 9,780 13,990 12,548
82,750 82,800 14,001 9,791 14,001 12,559
82,800 82,850 14,012 9,802 14,012 12,570
82,850 82,900 14,023 9,813 14,023 12,581
82,900 82,950 14,034 9,824 14,034 12,592
82,950 83,000 14,045 9,835 14,045 12,603
83,000
83,000 83,050 14,056 9,846 14,056 12,614
83,050 83,100 14,067 9,857 14,067 12,625
83,100 83,150 14,078 9,868 14,078 12,636
83,150 83,200 14,089 9,879 14,089 12,647
83,200 83,250 14,100 9,890 14,100 12,658
83,250 83,300 14,111 9,901 14,111 12,669
83,300 83,350 14,122 9,912 14,122 12,680
83,350 83,400 14,133 9,923 14,133 12,691
83,400 83,450 14,144 9,934 14,144 12,702
83,450 83,500 14,155 9,945 14,155 12,713
83,500 83,550 14,166 9,956 14,166 12,724
83,550 83,600 14,177 9,967 14,177 12,735
83,600 83,650 14,188 9,978 14,188 12,746
83,650 83,700 14,199 9,989 14,199 12,757
83,700 83,750 14,210 10,000 14,210 12,768
83,750 83,800 14,221 10,011 14,221 12,779
83,800 83,850 14,232 10,022 14,232 12,790
83,850 83,900 14,243 10,033 14,243 12,801
83,900 83,950 14,254 10,044 14,254 12,812
83,950 84,000 14,265 10,055 14,265 12,823
(Continued)
* This column must also be used by a qualifying widow(er).
- 75 - Need more information or forms? Visit IRS.gov.
2020 Tax Table — Continued
If line 15
(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 14,276 10,066 14,276 12,834
84,050 84,100 14,287 10,077 14,287 12,845
84,100 84,150 14,298 10,088 14,298 12,856
84,150 84,200 14,309 10,099 14,309 12,867
84,200 84,250 14,320 10,110 14,320 12,878
84,250 84,300 14,331 10,121 14,331 12,889
84,300 84,350 14,342 10,132 14,342 12,900
84,350 84,400 14,353 10,143 14,353 12,911
84,400 84,450 14,364 10,154 14,364 12,922
84,450 84,500 14,375 10,165 14,375 12,933
84,500 84,550 14,386 10,176 14,386 12,944
84,550 84,600 14,397 10,187 14,397 12,955
84,600 84,650 14,408 10,198 14,408 12,966
84,650 84,700 14,419 10,209 14,419 12,977
84,700 84,750 14,430 10,220 14,430 12,988
84,750 84,800 14,441 10,231 14,441 12,999
84,800 84,850 14,452 10,242 14,452 13,010
84,850 84,900 14,463 10,253 14,463 13,021
84,900 84,950 14,474 10,264 14,474 13,032
84,950 85,000 14,485 10,275 14,485 13,043
85,000
85,000 85,050 14,496 10,286 14,496 13,054
85,050 85,100 14,507 10,297 14,507 13,065
85,100 85,150 14,518 10,308 14,518 13,076
85,150 85,200 14,529 10,319 14,529 13,087
85,200 85,250 14,540 10,330 14,540 13,098
85,250 85,300 14,551 10,341 14,551 13,109
85,300 85,350 14,562 10,352 14,562 13,120
85,350 85,400 14,573 10,363 14,573 13,131
85,400 85,450 14,584 10,374 14,584 13,142
85,450 85,500 14,595 10,385 14,595 13,153
85,500 85,550 14,606 10,396 14,606 13,164
85,550 85,600 14,618 10,407 14,618 13,176
85,600 85,650 14,630 10,418 14,630 13,188
85,650 85,700 14,642 10,429 14,642 13,200
85,700 85,750 14,654 10,440 14,654 13,212
85,750 85,800 14,666 10,451 14,666 13,224
85,800 85,850 14,678 10,462 14,678 13,236
85,850 85,900 14,690 10,473 14,690 13,248
85,900 85,950 14,702 10,484 14,702 13,260
85,950 86,000 14,714 10,495 14,714 13,272
86,000
86,000 86,050 14,726 10,506 14,726 13,284
86,050 86,100 14,738 10,517 14,738 13,296
86,100 86,150 14,750 10,528 14,750 13,308
86,150 86,200 14,762 10,539 14,762 13,320
86,200 86,250 14,774 10,550 14,774 13,332
86,250 86,300 14,786 10,561 14,786 13,344
86,300 86,350 14,798 10,572 14,798 13,356
86,350 86,400 14,810 10,583 14,810 13,368
86,400 86,450 14,822 10,594 14,822 13,380
86,450 86,500 14,834 10,605 14,834 13,392
86,500 86,550 14,846 10,616 14,846 13,404
86,550 86,600 14,858 10,627 14,858 13,416
86,600 86,650 14,870 10,638 14,870 13,428
86,650 86,700 14,882 10,649 14,882 13,440
86,700 86,750 14,894 10,660 14,894 13,452
86,750 86,800 14,906 10,671 14,906 13,464
86,800 86,850 14,918 10,682 14,918 13,476
86,850 86,900 14,930 10,693 14,930 13,488
86,900 86,950 14,942 10,704 14,942 13,500
86,950 87,000 14,954 10,715 14,954 13,512
If line 15
(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 14,966 10,726 14,966 13,524
87,050 87,100 14,978 10,737 14,978 13,536
87,100 87,150 14,990 10,748 14,990 13,548
87,150 87,200 15,002 10,759 15,002 13,560
87,200 87,250 15,014 10,770 15,014 13,572
87,250 87,300 15,026 10,781 15,026 13,584
87,300 87,350 15,038 10,792 15,038 13,596
87,350 87,400 15,050 10,803 15,050 13,608
87,400 87,450 15,062 10,814 15,062 13,620
87,450 87,500 15,074 10,825 15,074 13,632
87,500 87,550 15,086 10,836 15,086 13,644
87,550 87,600 15,098 10,847 15,098 13,656
87,600 87,650 15,110 10,858 15,110 13,668
87,650 87,700 15,122 10,869 15,122 13,680
87,700 87,750 15,134 10,880 15,134 13,692
87,750 87,800 15,146 10,891 15,146 13,704
87,800 87,850 15,158 10,902 15,158 13,716
87,850 87,900 15,170 10,913 15,170 13,728
87,900 87,950 15,182 10,924 15,182 13,740
87,950 88,000 15,194 10,935 15,194 13,752
88,000
88,000 88,050 15,206 10,946 15,206 13,764
88,050 88,100 15,218 10,957 15,218 13,776
88,100 88,150 15,230 10,968 15,230 13,788
88,150 88,200 15,242 10,979 15,242 13,800
88,200 88,250 15,254 10,990 15,254 13,812
88,250 88,300 15,266 11,001 15,266 13,824
88,300 88,350 15,278 11,012 15,278 13,836
88,350 88,400 15,290 11,023 15,290 13,848
88,400 88,450 15,302 11,034 15,302 13,860
88,450 88,500 15,314 11,045 15,314 13,872
88,500 88,550 15,326 11,056 15,326 13,884
88,550 88,600 15,338 11,067 15,338 13,896
88,600 88,650 15,350 11,078 15,350 13,908
88,650 88,700 15,362 11,089 15,362 13,920
88,700 88,750 15,374 11,100 15,374 13,932
88,750 88,800 15,386 11,111 15,386 13,944
88,800 88,850 15,398 11,122 15,398 13,956
88,850 88,900 15,410 11,133 15,410 13,968
88,900 88,950 15,422 11,144 15,422 13,980
88,950 89,000 15,434 11,155 15,434 13,992
89,000
89,000 89,050 15,446 11,166 15,446 14,004
89,050 89,100 15,458 11,177 15,458 14,016
89,100 89,150 15,470 11,188 15,470 14,028
89,150 89,200 15,482 11,199 15,482 14,040
89,200 89,250 15,494 11,210 15,494 14,052
89,250 89,300 15,506 11,221 15,506 14,064
89,300 89,350 15,518 11,232 15,518 14,076
89,350 89,400 15,530 11,243 15,530 14,088
89,400 89,450 15,542 11,254 15,542 14,100
89,450 89,500 15,554 11,265 15,554 14,112
89,500 89,550 15,566 11,276 15,566 14,124
89,550 89,600 15,578 11,287 15,578 14,136
89,600 89,650 15,590 11,298 15,590 14,148
89,650 89,700 15,602 11,309 15,602 14,160
89,700 89,750 15,614 11,320 15,614 14,172
89,750 89,800 15,626 11,331 15,626 14,184
89,800 89,850 15,638 11,342 15,638 14,196
89,850 89,900 15,650 11,353 15,650 14,208
89,900 89,950 15,662 11,364 15,662 14,220
89,950 90,000 15,674 11,375 15,674 14,232
If line 15
(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 15,686 11,386 15,686 14,244
90,050 90,100 15,698 11,397 15,698 14,256
90,100 90,150 15,710 11,408 15,710 14,268
90,150 90,200 15,722 11,419 15,722 14,280
90,200 90,250 15,734 11,430 15,734 14,292
90,250 90,300 15,746 11,441 15,746 14,304
90,300 90,350 15,758 11,452 15,758 14,316
90,350 90,400 15,770 11,463 15,770 14,328
90,400 90,450 15,782 11,474 15,782 14,340
90,450 90,500 15,794 11,485 15,794 14,352
90,500 90,550 15,806 11,496 15,806 14,364
90,550 90,600 15,818 11,507 15,818 14,376
90,600 90,650 15,830 11,518 15,830 14,388
90,650 90,700 15,842 11,529 15,842 14,400
90,700 90,750 15,854 11,540 15,854 14,412
90,750 90,800 15,866 11,551 15,866 14,424
90,800 90,850 15,878 11,562 15,878 14,436
90,850 90,900 15,890 11,573 15,890 14,448
90,900 90,950 15,902 11,584 15,902 14,460
90,950 91,000 15,914 11,595 15,914 14,472
91,000
91,000 91,050 15,926 11,606 15,926 14,484
91,050 91,100 15,938 11,617 15,938 14,496
91,100 91,150 15,950 11,628 15,950 14,508
91,150 91,200 15,962 11,639 15,962 14,520
91,200 91,250 15,974 11,650 15,974 14,532
91,250 91,300 15,986 11,661 15,986 14,544
91,300 91,350 15,998 11,672 15,998 14,556
91,350 91,400 16,010 11,683 16,010 14,568
91,400 91,450 16,022 11,694 16,022 14,580
91,450 91,500 16,034 11,705 16,034 14,592
91,500 91,550 16,046 11,716 16,046 14,604
91,550 91,600 16,058 11,727 16,058 14,616
91,600 91,650 16,070 11,738 16,070 14,628
91,650 91,700 16,082 11,749 16,082 14,640
91,700 91,750 16,094 11,760 16,094 14,652
91,750 91,800 16,106 11,771 16,106 14,664
91,800 91,850 16,118 11,782 16,118 14,676
91,850 91,900 16,130 11,793 16,130 14,688
91,900 91,950 16,142 11,804 16,142 14,700
91,950 92,000 16,154 11,815 16,154 14,712
92,000
92,000 92,050 16,166 11,826 16,166 14,724
92,050 92,100 16,178 11,837 16,178 14,736
92,100 92,150 16,190 11,848 16,190 14,748
92,150 92,200 16,202 11,859 16,202 14,760
92,200 92,250 16,214 11,870 16,214 14,772
92,250 92,300 16,226 11,881 16,226 14,784
92,300 92,350 16,238 11,892 16,238 14,796
92,350 92,400 16,250 11,903 16,250 14,808
92,400 92,450 16,262 11,914 16,262 14,820
92,450 92,500 16,274 11,925 16,274 14,832
92,500 92,550 16,286 11,936 16,286 14,844
92,550 92,600 16,298 11,947 16,298 14,856
92,600 92,650 16,310 11,958 16,310 14,868
92,650 92,700 16,322 11,969 16,322 14,880
92,700 92,750 16,334 11,980 16,334 14,892
92,750 92,800 16,346 11,991 16,346 14,904
92,800 92,850 16,358 12,002 16,358 14,916
92,850 92,900 16,370 12,013 16,370 14,928
92,900 92,950 16,382 12,024 16,382 14,940
92,950 93,000 16,394 12,035 16,394 14,952
(Continued)
* This column must also be used by a qualifying widow(er).
Need more information or forms? Visit IRS.gov. - 76 -
2020 Tax Table — Continued
If line 15
(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 16,406 12,046 16,406 14,964
93,050 93,100 16,418 12,057 16,418 14,976
93,100 93,150 16,430 12,068 16,430 14,988
93,150 93,200 16,442 12,079 16,442 15,000
93,200 93,250 16,454 12,090 16,454 15,012
93,250 93,300 16,466 12,101 16,466 15,024
93,300 93,350 16,478 12,112 16,478 15,036
93,350 93,400 16,490 12,123 16,490 15,048
93,400 93,450 16,502 12,134 16,502 15,060
93,450 93,500 16,514 12,145 16,514 15,072
93,500 93,550 16,526 12,156 16,526 15,084
93,550 93,600 16,538 12,167 16,538 15,096
93,600 93,650 16,550 12,178 16,550 15,108
93,650 93,700 16,562 12,189 16,562 15,120
93,700 93,750 16,574 12,200 16,574 15,132
93,750 93,800 16,586 12,211 16,586 15,144
93,800 93,850 16,598 12,222 16,598 15,156
93,850 93,900 16,610 12,233 16,610 15,168
93,900 93,950 16,622 12,244 16,622 15,180
93,950 94,000 16,634 12,255 16,634 15,192
94,000
94,000 94,050 16,646 12,266 16,646 15,204
94,050 94,100 16,658 12,277 16,658 15,216
94,100 94,150 16,670 12,288 16,670 15,228
94,150 94,200 16,682 12,299 16,682 15,240
94,200 94,250 16,694 12,310 16,694 15,252
94,250 94,300 16,706 12,321 16,706 15,264
94,300 94,350 16,718 12,332 16,718 15,276
94,350 94,400 16,730 12,343 16,730 15,288
94,400 94,450 16,742 12,354 16,742 15,300
94,450 94,500 16,754 12,365 16,754 15,312
94,500 94,550 16,766 12,376 16,766 15,324
94,550 94,600 16,778 12,387 16,778 15,336
94,600 94,650 16,790 12,398 16,790 15,348
94,650 94,700 16,802 12,409 16,802 15,360
94,700 94,750 16,814 12,420 16,814 15,372
94,750 94,800 16,826 12,431 16,826 15,384
94,800 94,850 16,838 12,442 16,838 15,396
94,850 94,900 16,850 12,453 16,850 15,408
94,900 94,950 16,862 12,464 16,862 15,420
94,950 95,000 16,874 12,475 16,874 15,432
95,000
95,000 95,050 16,886 12,486 16,886 15,444
95,050 95,100 16,898 12,497 16,898 15,456
95,100 95,150 16,910 12,508 16,910 15,468
95,150 95,200 16,922 12,519 16,922 15,480
95,200 95,250 16,934 12,530 16,934 15,492
95,250 95,300 16,946 12,541 16,946 15,504
95,300 95,350 16,958 12,552 16,958 15,516
95,350 95,400 16,970 12,563 16,970 15,528
95,400 95,450 16,982 12,574 16,982 15,540
95,450 95,500 16,994 12,585 16,994 15,552
95,500 95,550 17,006 12,596 17,006 15,564
95,550 95,600 17,018 12,607 17,018 15,576
95,600 95,650 17,030 12,618 17,030 15,588
95,650 95,700 17,042 12,629 17,042 15,600
95,700 95,750 17,054 12,640 17,054 15,612
95,750 95,800 17,066 12,651 17,066 15,624
95,800 95,850 17,078 12,662 17,078 15,636
95,850 95,900 17,090 12,673 17,090 15,648
95,900 95,950 17,102 12,684 17,102 15,660
95,950 96,000 17,114 12,695 17,114 15,672
If line 15
(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 17,126 12,706 17,126 15,684
96,050 96,100 17,138 12,717 17,138 15,696
96,100 96,150 17,150 12,728 17,150 15,708
96,150 96,200 17,162 12,739 17,162 15,720
96,200 96,250 17,174 12,750 17,174 15,732
96,250 96,300 17,186 12,761 17,186 15,744
96,300 96,350 17,198 12,772 17,198 15,756
96,350 96,400 17,210 12,783 17,210 15,768
96,400 96,450 17,222 12,794 17,222 15,780
96,450 96,500 17,234 12,805 17,234 15,792
96,500 96,550 17,246 12,816 17,246 15,804
96,550 96,600 17,258 12,827 17,258 15,816
96,600 96,650 17,270 12,838 17,270 15,828
96,650 96,700 17,282 12,849 17,282 15,840
96,700 96,750 17,294 12,860 17,294 15,852
96,750 96,800 17,306 12,871 17,306 15,864
96,800 96,850 17,318 12,882 17,318 15,876
96,850 96,900 17,330 12,893 17,330 15,888
96,900 96,950 17,342 12,904 17,342 15,900
96,950 97,000 17,354 12,915 17,354 15,912
97,000
97,000 97,050 17,366 12,926 17,366 15,924
97,050 97,100 17,378 12,937 17,378 15,936
97,100 97,150 17,390 12,948 17,390 15,948
97,150 97,200 17,402 12,959 17,402 15,960
97,200 97,250 17,414 12,970 17,414 15,972
97,250 97,300 17,426 12,981 17,426 15,984
97,300 97,350 17,438 12,992 17,438 15,996
97,350 97,400 17,450 13,003 17,450 16,008
97,400 97,450 17,462 13,014 17,462 16,020
97,450 97,500 17,474 13,025 17,474 16,032
97,500 97,550 17,486 13,036 17,486 16,044
97,550 97,600 17,498 13,047 17,498 16,056
97,600 97,650 17,510 13,058 17,510 16,068
97,650 97,700 17,522 13,069 17,522 16,080
97,700 97,750 17,534 13,080 17,534 16,092
97,750 97,800 17,546 13,091 17,546 16,104
97,800 97,850 17,558 13,102 17,558 16,116
97,850 97,900 17,570 13,113 17,570 16,128
97,900 97,950 17,582 13,124 17,582 16,140
97,950 98,000 17,594 13,135 17,594 16,152
98,000
98,000 98,050 17,606 13,146 17,606 16,164
98,050 98,100 17,618 13,157 17,618 16,176
98,100 98,150 17,630 13,168 17,630 16,188
98,150 98,200 17,642 13,179 17,642 16,200
98,200 98,250 17,654 13,190 17,654 16,212
98,250 98,300 17,666 13,201 17,666 16,224
98,300 98,350 17,678 13,212 17,678 16,236
98,350 98,400 17,690 13,223 17,690 16,248
98,400 98,450 17,702 13,234 17,702 16,260
98,450 98,500 17,714 13,245 17,714 16,272
98,500 98,550 17,726 13,256 17,726 16,284
98,550 98,600 17,738 13,267 17,738 16,296
98,600 98,650 17,750 13,278 17,750 16,308
98,650 98,700 17,762 13,289 17,762 16,320
98,700 98,750 17,774 13,300 17,774 16,332
98,750 98,800 17,786 13,311 17,786 16,344
98,800 98,850 17,798 13,322 17,798 16,356
98,850 98,900 17,810 13,333 17,810 16,368
98,900 98,950 17,822 13,344 17,822 16,380
98,950 99,000 17,834 13,355 17,834 16,392
If line 15
(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 17,846 13,366 17,846 16,404
99,050 99,100 17,858 13,377 17,858 16,416
99,100 99,150 17,870 13,388 17,870 16,428
99,150 99,200 17,882 13,399 17,882 16,440
99,200 99,250 17,894 13,410 17,894 16,452
99,250 99,300 17,906 13,421 17,906 16,464
99,300 99,350 17,918 13,432 17,918 16,476
99,350 99,400 17,930 13,443 17,930 16,488
99,400 99,450 17,942 13,454 17,942 16,500
99,450 99,500 17,954 13,465 17,954 16,512
99,500 99,550 17,966 13,476 17,966 16,524
99,550 99,600 17,978 13,487 17,978 16,536
99,600 99,650 17,990 13,498 17,990 16,548
99,650 99,700 18,002 13,509 18,002 16,560
99,700 99,750 18,014 13,520 18,014 16,572
99,750 99,800 18,026 13,531 18,026 16,584
99,800 99,850 18,038 13,542 18,038 16,596
99,850 99,900 18,050 13,553 18,050 16,608
99,900 99,950 18,062 13,564 18,062 16,620
99,950 100,000 18,074 13,575 18,074 16,632
$100,000
or over
use the Tax
Computation
Worksheet
* This column must also be used by a qualifying widow(er).
- 77 - Need more information or forms? Visit IRS.gov.
2020 Tax Computation Worksheet—Line 16CAUTION
!
See the instructions for line 16 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 15 is—
(a)
Enter the amount from line 15
(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 16.
At least $100,000 but not over $163,300 $ × 24% (0.24) $ $ 5,920.50 $
Over $163,300 but not over $207,350 $ × 32% (0.32) $ $ 18,984.50 $
Over $207,350 but not over $518,400 $ × 35% (0.35) $ $ 25,205.00 $
Over $518,400 $ × 37% (0.37) $ $ 35,573.00 $
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 15 is—
(a)
Enter the amount from line 15
(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 16.
At least $100,000 but not over $171,050 $ × 22% (0.22) $ $ 8,420.00 $
Over $171,050 but not over $326,600 $ × 24% (0.24) $ $ 11,841.00 $
Over $326,600 but not over $414,700 $ × 32% (0.32) $ $ 37,969.00 $
Over $414,700 but not over $622,050 $ × 35% (0.35) $ $ 50,410.00 $
Over $622,050 $ × 37% (0.37) $ $ 62,851.00 $
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 15 is—
(a)
Enter the amount from line 15
(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 16.
At least $100,000 but not over $163,300 $ × 24% (0.24) $ $ 5,920.50 $
Over $163,300 but not over $207,350 $ × 32% (0.32) $ $ 18,984.50 $
Over $207,350 but not over $311,025 $ × 35% (0.35) $ $ 25,205.00 $
Over $311,025 $ × 37% (0.37) $ $ 31,425.50 $
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income.
If line 15 is—
(a)
Enter the amount from line 15
(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 16.
At least $100,000 but not over $163,300 $ × 24% (0.24) $ $ 7,362.00 $
Over $163,300 but not over $207,350 $ × 32% (0.32) $ $ 20,426.00 $
Over $207,350 but not over $518,400 $ × 35% (0.35) $ $ 26,646.50 $
Over $518,400 $ × 37% (0.37) $ $ 37,014.50 $
Need more information or forms? Visit IRS.gov. -78-
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 you used the correct meth-
od to figure your tax. See the instruc-
tions for line 16.
• Be sure to enter your SSN in the
space provided on page 1 of Form 1040
or 1040-SR. If you are married filing a
joint or separate 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
social 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 12
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 line 7.
• 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 or 1040-SR and enter your occupa-
tion(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 37 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. Because of this, you
may need to mail your return to a differ-
ent 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 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 2, 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 may also
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 or 1040-SR. For more
information, see Pub. 971 and Form
8857, or you can call the Innocent
Spouse office toll free at 855-851-2009.
Income Tax Withholding
and Estimated Tax
Payments for 2021
You can use the Tax
Withholding Estimator 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 2021 Form 1040 or 1040-SR
will show a tax refund or a tax balance
due of less than $1,000. If your total es-
timated tax for 2021 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 details, 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,
• 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-TIP
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 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
800-829-4059. Deaf or hard-of-hearing
individuals can also 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 may
also report misuse of the IRS name,
logo, forms, or other IRS property to the
Treasury Inspector General for Tax Ad-
ministration toll free at 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
800-877-8339. You can forward suspi-
cious emails to the Federal Trade Com-
mission (FTC) at spam@uce.gov or re-
port them at ftc.gov/complaint. You can
contact them at www.ftc.gov/idtheft or
877-IDTHEFT (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 hear-
ing, or have a speech disability and who
have access to TTY/TDD equipment can
call 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.
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 37 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 Reduce
the Debt.”
You may be able to deduct this
gift on your 2021 tax return.
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 1040-X to change a return
you already filed. Generally, Form
1040-X must be filed within 3 years af-
ter 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
1040-X if you live in a federally de-
clared disaster area or you are physically
or mentally unable to manage your fi-
nancial affairs. See Pub. 556 for details.
Use the Where's My Amended Return
application on IRS.gov to track the sta-TIP
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 are
generally used to validate income and
tax filing status for mortgage applica-
tions, student and small business loan
applications, and during tax return prep-
aration. To get a free transcript:
• Visit IRS.gov/Transcript,
• Use Form 4506-T or 4506T-EZ, or
• Call us at 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 2020, 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 2020 and you
didn't remarry in 2020, or if your spouse
died in 2021 before filing a return for
2020, you can file a joint return. A joint
return should show your spouse's 2020
income before death and your income
for all of 2020. 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 must also
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 and 1040-SR in-
structions. For example, if you are filing
a 2017 return in 2021, use the address at
the end of these instructions. However,
if you got an IRS notice, mail the return
to the address 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
$57,000 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
800-906-9887 to find the nearest VITA
location for free tax return preparation.
• TCE. Go to IRS.gov/TCE, down-
load the free IRS2Go app, or call
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, 2020 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 may also 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 can also
download and view popular tax publica-
tions and instructions (including the
1040 and 1040-SR instructions) on mo-
bile devices as an eBook at no charge.
Or, you can go to IRS.gov/OrderForms
to place an order 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
direct deposit and IRS e-file. Direct de-
posit securely and electronically trans-
fers your refund directly into your finan-
cial account. Eight in 10 taxpayers use
direct deposit to receive their refund.
IRS issues more than 90% of refunds in
less than 21 days.
Refund timing for returns claiming
certain credits. The IRS can’t issue
refunds before mid-February 2021 for
returns 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
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 Tax Withholding Estimator
(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 2021 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 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 1040-X 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.
IRS social media. The IRS uses social
media tools to share the latest informa-
tion on tax changes, scam alerts, initia-
tives, products, and services. Connect
with the IRS through the following so-
cial media tools: IRS2Go mobile app,
Twitter, Facebook, LinkedIn, and Insta-
gram.
• https://www.facebook.com/IRS.
• https://www.twitter.com/IRSnews.
• https://www.instagram.com/
irsnews.
• https://www.linkedin.com/
company/irs.
• https://www.youtube.com/user/
irsvideos.
• https://www.irs.gov/newsroom/
irs2goapp.
At the IRS, privacy and security are
paramount. We use these tools to share
public information with you. Don't post
your social security number or other
confidential information on social media
sites. Always protect your identity when
using any social networking site.
We will not be able to answer person-
al tax or account questions on any of
these sites.
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 or 1040-SR, page 2. Don’t
include interest or penalties (other than
the estimated tax penalty) in the amount
you owe on line 37.
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 will
also 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 $435 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 will generally 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 2021 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
800-829-1954, 24 hours a day,
7 days a week, for automated refund in-
formation. Our phone and walk-in assis-
tors can research the status of your re-
fund only if it's been 21 days or more
since you filed electronically or more
than 6 weeks since you mailed your pa-
per return.
Don’t send in a copy of your return
unless asked to do so.
To get a refund, you must generally
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 is also available
in Spanish at IRS.gov/Spanish and
800-829-1954.
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, 1040-SR,
or 1040-NR.
Additional income is entered on
Schedule 1, lines 1 through 8. The
amount on line 9 of Schedule 1 is en-
tered on Form 1040, 1040-SR, or
1040-NR, line 8.
Adjustments to income are entered on
Schedule 1, lines 10 through 22. The
amount on line 22 is entered on Form
1040, 1040-SR, or 1040-NR, line 10a.
Additional Income
Line 1
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 2020,
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 2020 Form 1099-G may have been
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 2020 estimated state or
local income tax, the amount applied is
treated as received in 2020. If the refundTIP
was for a tax you paid in 2019 and you
deducted state and local income taxes on
your 2019 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 2020
that is for a tax year other than 2019.
2. You received a refund other than
an income tax refund, such as a general
sales tax or real property tax refund, in
2020 of an amount deducted or credit
claimed in an earlier year.
3. You had taxable income on your
2019 Form 1040 or 1040-SR, line 11b,
but no tax on your Form 1040 or
1040-SR, line 12a, because of the 0%
tax rate on net capital gain and qualified
dividends in certain situations.
4. Your 2019 state and local income
tax refund is more than your 2019 state
and local income tax deduction minus
the amount you could have deducted as
your 2019 state and local general sales
taxes.
5. You made your last payment of
2019 estimated state or local income tax
in 2020.
6. You owed alternative minimum
tax in 2019.
7. You couldn't use the full amount
of credits you were entitled to in 2019
because the total credits were more than
the amount shown on your 2019 Form
1040 or 1040-SR, line 12a.
8. You could be claimed as a de-
pendent by someone else in 2019.
9. You received a refund because of
a jointly filed state or local income tax
return, but you aren't filing a joint 2020
Form 1040 or 1040-SR with the same
person.
Lines 2a and 2b
Alimony Received
Line 2a
Enter amounts received as alimony or
separate maintenance pursuant to a di-
vorce or separation agreement entered
into on or before December 31, 2018,
unless that agreement was changed after
December 31, 2018, to expressly pro-
vide that alimony received isn't included
in your income. Alimony received is not
included in your income if you entered
into a divorce or separation agreement
after December 31, 2018. If you are in-
cluding alimony in your income, you
must let the person who made the pay-
ments know your social security num-
ber. If you don’t, you may have to pay a
penalty. For more details, see Pub. 504.
If you are including alimony pay-
ments from more than one divorce or
separation agreement in your income,
enter the total of all alimony received on
line 2a.
Line 2b
On line 2b, enter the month and year of
your original divorce or separation
agreement that relates to the alimony
payment, if any, reported on line 2a.
If you have alimony payments from
more than one divorce or separation
agreement, on line 2b enter the month
and year of the divorce or separation
agreement for which you received the
most income. Attach a statement listing
the month and year of the other agree-
ments.
Line 3
Business Income or (Loss)
If you operated a business or practiced
your profession as a sole proprietor, re-
port your income and expenses on
Schedule C.
State and Local Income Tax Refund Worksheet—Schedule 1, Line 1
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 2019 Schedule A, line 5d . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property
taxes paid in 2019 (generally, this is the amount reported on your 2019 Schedule A, line 5d), more than the
amount on your 2019 Schedule A, line 5e?
No. Enter the amount from line 1 on line 3 and go to line 4.
2.
Yes. Subtract the amount on your 2019 Schedule A, line 5e,
from the amount of state and local income taxes (or
general sales taxes), real estate taxes, and personal
property taxes paid in 2019 (generally, this is the amount
reported on your 2019 Schedule A, line 5d).
3. Is the amount on line 1 more than the amount on line 2?
No.STOP None of your refund is taxable.
3.Yes. Subtract line 2 from line 1.
4. Enter your total itemized deductions from your 2019 Schedule A, line 17. 4.
Note. If the filing status on your 2019 Form 1040 or 1040-SR was married filing separately and
your spouse itemized deductions in 2019, skip lines 5 through 7, enter the amount from line 4
on line 8, and go to line 9.
5. Enter the amount shown below for the filing status claimed on your
2019 Form 1040 or 1040-SR.
• Single or married filing separately—$12,200
• Married filing jointly or qualifying widow(er)—$24,400
• Head of household—$18,350 5.
6. Check any boxes that apply.*
You were born before January 2, 1955. You are blind.
Spouse was born before January 2, 1955. Spouse is blind.
No boxes checked. Enter -0-.
Multiply the number of boxes checked by $1,300 ($1,650
if your 2019 filing status was single or head of household). 6.
*If your filing status is married filing separately, you can check the boxes for your spouse only
if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on
another person's return.
7. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Is the amount on line 7 less than the amount on line 4?
No.STOP
None of your refund is taxable.
Yes. Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1 . . . . . . . . . . . 9.
Line 4
Other Gains or (Losses)
If you sold or exchanged assets used in a
trade or business, see the Instructions for
Form 4797.
Line 7
Unemployment Compensation
You should receive a Form 1099-G
showing in box 1 the total unemploy-
ment compensation paid to you in 2020.
Report this amount on line 7.
If the amount reported in box 1
of your Form(s) 1099-G is in-
correct, report on line 7 only
the actual amount of unemployment
compensation paid to you in 2020.
When figuring any of the fol-
lowing deductions or exclu-
sions, include the full amount
of your unemployment benefits reported
on Schedule 1, line 7 (unreduced by any
exclusion amount): taxable social secur-
ity benefits, IRA deduction, student loan
interest deduction, nontaxable amount
of Olympic or Paralympic medals and
USOC prize money, the exclusion of in-
terest from Series EE and I U.S. Savings
Bonds issued after 1989, the exclusion
of employer-provided adoption benefits,
the tuition and fees deduction, and the
deduction of up to $25,000 for active
participation in a passive rental real es-
tate activity. See the specific form or in-
structions for more information. If you
file Form 1040-NR, you aren’t eligible
for all of these deductions. See the In-
structions for Form 1040-NR for details.
Note. If your modified adjusted gross
income (AGI) is less than $150,000, the
American Rescue Plan enacted on
March 11, 2021, excludes from income
up to $10,200 of unemployment com-
pensation paid to you in 2020. The
$150,000 threshold applies to all filing
statuses even if your filing status is mar-
ried filing jointly. For married taxpay-
ers, you and your spouse can each ex-
clude up to $10,200 of unemployment
compensation. For example, you file
jointly with your spouse and your modi-
fied AGI is less than $150,000. You
were paid $20,000 of unemployment
compensation and your spouse was paidCAUTION
!CAUTION
!
$5,000. Report the $25,000 (the total
amount of your unemployment compen-
sation) on line 7 and report $15,200 on
line 8 as a negative amount (in parenthe-
ses). The $15,200 excluded from income
is all of the $5,000 unemployment com-
pensation paid to your spouse, plus
$10,200 of the $20,000 paid to you. If
your modified AGI is $150,000 or more,
you can’t exclude any unemployment
compensation. Use the Unemployment
Compensation Exclusion Worksheet to
figure your modified AGI and the
amount to exclude. If you file Form
1040-NR, you can’t exclude any unem-
ployment compensation for your spouse.
If you made contributions to a gov-
ernmental 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 7 by those contributions.
If you are itemizing deductions, see the
instructions on Form 1099-G.
Your state may issue separate
Forms 1099-G for unemploy-
ment compensation received
from the state and the additional $600 a
week federal unemployment compensa-
tion related to coronavirus relief. In-
clude all unemployment compensation
received on line 7.
If you received an overpayment of
unemployment compensation in 2020
and you repaid any of it in 2020, sub-
tract the amount you repaid from the to-
tal amount you received. Enter the result
on line 7. Also enter “Repaid” and the
amount you repaid on the dotted line
next to line 7. If, in 2020, 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.
If you received unemployment
compensation in 2020, your
state may issue an electronic
Form 1099-G instead of it being mailed
to you. Check your state's unemployment
compensation website for more informa-
tion.CAUTION
!TIP
Line 8
Other Income
Note. For tax year 2020, line 8 will be
used to report unemployment compensa-
tion exclusion as figured on the Unem-
ployment Compensation Exclusion
Worksheet. This provision is discussed
in more detail in the Line 7 instructions,
earlier.
Complete the Unemployment Com-
pensation Exclusion Worksheet before
completing the following forms or
worksheets.
• Taxable social security benefits.
See the Social Security Benefits Work-
sheet—Lines 6a and 6b, earlier.
• IRA deduction. See the IRA De-
duction Worksheet—Line 19, later.
• Student loan interest deduction.
See the Student Loan Interest Deduction
Worksheet—Line 20, later.
• Nontaxable amount of the value of
Olympic or Paralympic medals and
USOC prize money. See the instructions
for Schedule 1, line 8, later.
• Exclusion of interest from Series
EE and I U.S. Savings Bonds issued af-
ter 1989. See Form 8815.
• Exclusion of employer-provided
adoption benefits. See Form 8939.
• Tuition and fees deduction. See
Form 8917.
• Deduction of up to $25,000 for ac-
tive participation in a passive rental real
estate activity. See Form 8582.
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, even if you don’t have any busi-
ness expenses. Also don’t report on
line 8 any nonemployee compensation
shown on Form 1099-MISC or
1099-NEC (unless it isn't self-employ-
ment income, such as income from a
hobby or a sporadic activity). Instead,
see the Instructions for Recipient inclu-
ded on Form 1099-MISC or 1099-NEC
to find out where to report that income.
Form 1099-K may also include non-
employee compensation. Don't report it
on line 8. For more information about
what is being reported on Form 1099-K,
see the Instructions for Payee included
on that form and visit IRS.gov/Gig.CAUTION
!
Unemployment Compensation Exclusion Worksheet—Schedule 1, Line 8
1. If you are filing Form 1040 or 1040-SR, enter the total of lines 1 through 7 of Form 1040 or 1040-SR. If you
are filing Form 1040-NR, enter the total of lines 1a, 1b, and lines 2 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Schedule 1, lines 1 through 6. Don’t include any amount of unemployment
compensation from Schedule 1, line 7, on this line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Use the line 8 instructions to determine the amount to include on Schedule 1, line 8, and enter here. Do not
reduce this amount by the amount of unemployment compensation you may be able to exclude . . . . . . . . . . . 3.
4. Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. If you are filing Form 1040 or 1040-SR, enter the amount from line 10c. If you are filing Form 1040-NR,
enter the amount from line 10d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Subtract line 5 from line 4. This is your modified adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Is the amount on line 6 $150,000 or more? The $150,000 threshold applies to all filing statuses even if your
filing status is married filing jointly.
Yes. Stop. You can’t exclude any of your unemployment compensation.
No. Go to line 8.
8. Enter the amount of unemployment compensation paid to you in 2020. Don’t enter more than $10,200 . . . . . 8.
9. If married filing jointly, enter the amount of unemployment compensation paid to your spouse in 2020. Don’t
enter more than $10,200. If you are filing Form 1040-NR, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Add lines 8 and 9 and enter the amount here. This is the amount of unemployment compensation excluded
from your income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Subtract line 10 from line 3 and enter the amount on Schedule 1, line 8. If the result is less than zero, enter it
in parentheses. On the dotted line next to Schedule 1, line 8, enter “UCE” and show the amount of
unemployment compensation exclusion in parentheses on the dotted line. Complete the rest of Schedule 1 and
Form 1040, 1040-SR, or 1040-NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
Taxable income. Use line 8 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 8 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 22.
• 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 22.
• 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.
• 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 or 1040-SR 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-TIP
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 2,
line 8.
• 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 2020 or,
in the case of distributions from an ESA,
they are more than the qualified educa-
tion expenses of the designated benefi-
ciary in 2020; and (b) they were not in-
cluded in a qualified rollover. Nontaxa-
ble distributions from these accounts
don’t have to be reported on Form 1040
or 1040-SR. This includes rollovers and
qualified higher education expenses re-
funded to a student from a QTP that
were recontributed to a QTP with the
same designated beneficiary generally
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 2020, and (b) they wereCAUTION
!
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 8. See Pub. 907 for more in-
formation.
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.
• 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
2020, enter “SEC 965” and the net in-
clusion amount on the dotted line next to
line 8. You must also complete and at-
tach Form 965 and Form 965-A to your
return.
• 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 8. If, as a re-
sult of an election under section 965(n),
the taxable income to be reduced by net
operating loss carryovers or carrybacks
is reduced, the net operating loss deduc-
tion on line 8 is reduced by the reduction
amount.
• Section 951A requires U.S. share-
holders of controlled foreign corpora-
tions to report their global intangible
low-taxed income (GILTI) in taxable in-
come. Include the amount figured on
Form 8992 and attach a copy of the form
to your return. If you have a Form 5471
reporting requirement, attach a copy of
Form 5471 to your return.
Nontaxable income. Don’t report any
nontaxable income on line 8. Examples
of nontaxable income include the fol-
lowing.CAUTION
!CAUTION
!
• 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 $16,649,
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 8 any NOL deduction
from an earlier year. Subtract it from
any income on line 8 and enter the re-
sult. If the result is less than zero, enter
it in parentheses. On the dotted line next
to line 8, 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
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
or 1040-SR, line 1. Also include on
line 1 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 did not receive a Form W-2 report-
ing these payments. On line 8, subtract
the nontaxable amount of the payments
from any income on line 8 and enter the
result. If the result is less than zero, en-
ter it in parentheses. Enter “Notice
2014-7” and the nontaxable amount on
the dotted line next to line 8. 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 you are excluding unemployment
compensation from your income, com-
plete the Unemployment Compensation
Worksheet—Schedule 1, line 8, before
figuring your adjusted gross income as
described above. When figuring your
AGI for this purpose, use the full
amount of your unemployment compen-
sation as reported on line 7 and use the
amount from line 3 of the Unemploy-
ment Compensation Worksheet in place
of the amount from line 8 of Schedule 1.
If your adjusted gross income is not
more than $1,000,000 ($500,000 if mar-
ried filing separately), these amounts are
nontaxable and you should include the
amount in box 3 of Form 1099-MISC on
line 8, then subtract it by including it on
line 22, along with any other write-in
adjustments. On the dotted line next to
line 22, enter the nontaxable amount and
identify as “USOC.”
Adjustments to
Income
Line 10
Educator Expenses
If you were an eligible educator in 2020,
you can deduct on line 10 up to $250 of
qualified expenses you paid in 2020. 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 10. 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 include
amounts paid or incurred after
March 12, 2020, for personal
protective equipment, disinfectant, and
other supplies used for the prevention of
the spread of coronavirus.
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 11
Certain Business Expenses of
Reservists, Performing Artists,
and Fee-Basis Government
Officials
Include the following deductions on
line 11.
• 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.TIP
Line 12
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 2020. See
Form 8889.
Line 13
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 14
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.
The deductible part of your self-employ-
ment tax is on line 13.
Line 15
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 16
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 can also cover your child
who was under age 27 at the end of
2020, even if the child wasn't your de-
pendent. A child includes your son,
daughter, stepchild, adopted child, or
foster child (defined in Who Qualifies as
Your Dependent in the Instructions for
Forms 1040 and 1040-SR).
One of the following statements must
be true.
• You were self-employed and had a
net profit for the year reported on
Schedule C 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 2020 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 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-
Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 16
If, during 2020, 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 2020 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2020 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2020, 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 14 and 15. 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 16. Don’t include this amount in figuring any medical expense deduction
on Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
*If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount
from Schedule SE, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include
capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned
income is your Medicare wages (box 5 of Form W-2) from that corporation.
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 2020 and you also report the pre-
mium payments or reimbursements as
wages on Form 1040 or 1040-SR, line 1.
But if you were also 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 2020, 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 2020, 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-
cause you are a retired public safety of-
ficer can't be used to figure the deduc-
tion.
For more details, see Pub. 535.CAUTION
!
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.
• 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 17
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 18a, 18b, and 18c
Alimony Paid
Line 18a
If you made payments to or for your
spouse or former spouse under a divorce
or separation agreement entered into on
or before December 31, 2018, you may
be able to take this deduction. You can't
take a deduction for alimony payments
you made to or for your spouse if you
entered into your divorce or separation
agreement after December 31, 2018, or
if you entered into the agreement on or
before December 31, 2018, and the
agreement was changed after December
31, 2018, to expressly provide that ali-
mony received is not included in your
former spouse's income. Use Tax Topic
452 or see Pub. 504.
Line 18c
On line 18c, enter the month and year of
your original divorce or separation
agreement that relates to this deduction
for alimony paid.
Line 19
IRA Deduction
If you made any nondeductible
contributions to a traditional
individual retirement arrange-
ment (IRA) for 2020, you must report
them on Form 8606.
You no longer need to be
younger than age 701/2 to take
a deduction for your contribu-
tions to an IRA.
If you made contributions to a tradition-
al IRA for 2020, 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 2a. 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
June 1, 2021, that shows all contribu-
tions to your traditional IRA for 2020.
Use the IRA Deduction Worksheet to
figure the amount, if any, of your IRA
deduction. But read the following
10-item list before you fill in the work-
sheet.
1. 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 4.
2. If you are filing a joint return and
you or your spouse made contributions
to both a traditional IRA and a Roth IRA
for 2020, 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.
3. 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.TIPTIP
4. If you made contributions to your
IRA in 2020 that you deducted for 2019,
don’t include them in the worksheet.
5. 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 1 of Form
1099-NEC, 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 14 of Form
1099-MISC. If it isn't, contact your em-
ployer or the payer for the amount of the
income.
6. 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 19.
7. Don’t include rollover contribu-
tions in figuring your deduction. Instead,
see the instructions for Form 1040 or
1040-SR, lines 4a and 4b.
8. Don't include trustees' fees that
were billed separately and paid by you
for your IRA.
9. 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.
10. If the total of your IRA deduction
on line 19 plus any nondeductible con-
tribution to your traditional IRAs shown
on Form 8606 is less than your total tra-
ditional IRA contributions for 2020, see
Pub. 590-A for special rules.
Were You Covered by a Retirement
Plan?
If you were covered by a retirement plan
(qualified pension, profit-sharing (in-
cluding 401(k)), annuity, SEP, SIMPLE,
etc.) at work or through self-employ-
ment, your IRA deduction may be re-
duced 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 contribu-
tions 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 are also 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 or 8815, or
you exclude employer-provided adop-
tion benefits, see Pub. 590-A to figure
the amount, if any, of your IRA deduc-
tion.
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
2020.
You may be able to take the re-
tirement savings contributions
credit. See the Schedule 3,
line 4, instructions.TIP
IRA Deduction Worksheet—Schedule 1, Line 19
If you are excluding unemployment compensation from your income, complete the Unemployment Compensation
Exclusion Worksheet—Schedule 1, line 8, before completing this worksheet.
Be sure you have read the 10-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 22 (see the instructions for
Schedule 1, line 22).
If you are married filing separately and you lived apart from your spouse for all of 2020, enter “D” on the dotted
line next to Schedule 1, line 19. 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.
• $6,000, if under age 50 at the end of 2020.
• $7,000, if age 50 or older at the end of 2020.
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 2020, enter $75,000.
• Qualifying widow(er), enter $124,000. 2a. 2b.
• Married filing jointly, enter $124,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $206,000 for the person who wasn't
covered by a plan.
• Married filing separately and you lived with your spouse at any time in
2020, enter $10,000.
3. • If you are not excluding unemployment
compensation from income, enter the amount from
Form 1040 or 1040-SR, line 9.
• If you are excluding unemployment
compensation from income, combine the amounts
from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, 5b,
6b, 7, Schedule 1, lines 1 through 7, and line 3 of
the Unemployment Compensation Exclusion
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the total of the amounts from Form 1040 or
1040-SR, line 10b, Schedule 1, lines 10 through
18a, plus any write-in adjustments you entered on
the dotted line next to Schedule 1, line 22 . . . . . . 4.
5. Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a. 5b.
6. Is the amount on line 5 less than the amount on line 2?
No.STOP None of your IRA contributions are deductible. For details on
nondeductible IRA contributions, see Form 8606.
Yes. Subtract line 5 from line 2 in each column. Follow the instruction
below that applies to you.
• If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable
amount below on line 7 for that column and go to line 8.
i. $6,000, if under age 50 at the end of 2020.
ii. $7,000, if age 50 or older at the
end of 2020.
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. $6,000, if under age 50 at the end of 2020.
ii. $7,000 if age 50 or older at the
end of 2020.
Otherwise, go to line 7.
Line 20
Student Loan Interest Deduction
You can take this deduction only if all of
the following apply.
• You paid interest in 2020 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: $85,000 if sin-
gle, head of household, or qualifying
widow(er); $170,000 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)
2020 tax return.
Don't include any amount paid from a
a distribution of earnings made from a
qualified tuition program (QTP) after
2018 to the extent the earnings are trea-
ted as tax free because they were used to
pay student loan interest.
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 or 4563, or you ex-
clude income from sources within Puer-
to 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 were eligible students.
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;
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 60%
(0.60) (or by 70% (0.70) in the column for the IRA of a person who is age
50 or older at the end of 2020).
• Married filing jointly or qualifying widow(er), multiply by 30% (0.30)
(or by 35% (0.35) in the column for the IRA of a person who is age 50 or
older at the end of 2020). 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 60% (0.60) (or by 70% (0.70) if age 50 or
older at the end of 2020).
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 19. 8.
• Alimony and separate maintenance payments
reported on Schedule 1, line 2a.
• Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q.
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 14 and 15. 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 $12,000 ($13,000 if
one spouse is age 50 or older at the end of 2020; $14,000 if both
spouses are age 50 or older at the end of 2020), 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 2020 return not counting extensions (April 15, 2021 for most people),
for 2020 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 19. Or, if
you want, you can deduct a smaller amount and treat the rest as a
nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . 12a. 12b.
b. The person had gross income that
was equal to or more than the exemption
amount for that year or $4,300 for 2020;
or
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 21
Tuition and Fees Deduction
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 for 2020. See Form 8917.
You may be able to take a cred-
it for your educational expen-
ses instead of a deduction. See
the instructions for Forms 1040 and
1040-SR, line 29, and Schedule 3, line 3,
for details.
Line 22
Include in the total on line 22 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 22, enter the
amount of your deduction and identify it
as indicated.
• Archer MSA deduction (see Form
8853). Identify as “MSA.”TIP
Student Loan Interest Deduction Worksheet—Schedule 1, Line 20
If you are excluding unemployment compensation from your income, complete the Unemployment Com-
pensation Exclusion Worksheet—Schedule 1, line 8, before completing this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 22 (see the instruc-
tions for Schedule 1, line 22).
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 2020 on qualified student loans (see the instructions for line 20). Don’t
enter more than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. • If you are not excluding unemployment compensation from income, enter the
amount from Form 1040 or 1040-SR, line 9.
• If you are excluding unemployment compensation from income, combine the
amounts from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, 5b, 6b, 7, Schedule 1, lines
1 through 7, and line 3 of the Unemployment Compensation Exclusion
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the total of the amounts from Form 1040 or 1040-SR, line 10b, and Schedule 1,
lines 10 through 19, plus any write-in adjustments you entered on the dotted line next
to Schedule 1, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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)—$70,000
• Married filing jointly—$140,000
. . . . . . . . . . . 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 20.
Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C,
E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
• 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 8 from the rental
of personal property engaged in for prof-
it. Identify as “PPR.”
• Nontaxable amount of the value of
Olympic and Paralympic medals and
USOC prize money reported on line 8.
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.”
• Excess deductions of section 67(e)
expenses from Schedule K-1 (Form
1041), box 11, code A. See the Instruc-
tions for Schedule K-1 (Form 1041).
Identify as "ED67(e)."
Instructions for Schedule 2
Additional Taxes
General Instructions
Use Schedule 2 if you have additional
taxes that can’t be entered directly on
Form 1040, 1040-SR, or 1040-NR.
Include the amount on Schedule 2,
line 3, in the total on Form 1040,
1040-SR, or 1040-NR, line 17.
Enter the amount on Schedule 2,
line 10, on Form 1040 or 1040-SR,
line 23, or Form 1040-NR, line 23b.
Specific Instructions
Line 1
Alternative Minimum Tax (AMT)
Alternative minimum tax (AMT) ex-
emption amount increased. The AMT
exemption amount is increased to
$72,900 ($113,400 if married filing
jointly or qualifying widow(er); $56,700
if married filing separately). The income
levels at which the AMT exemption be-
gins to phase out has increased to
$518,400 ($1,036,800 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.
• 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.
For help with the alternative mini-
mum tax, go to IRS.gov/AMT.
Line 2
Excess Advance Premium Tax
Credit Repayment
If you have excess advance pre-
mium tax credit (APTC) repay-
ments, go to IRS.gov/Form8962
for more information.
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 2.CAUTION
!
Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 1
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 or 1040-SR, line 13, or Form 1040-NR, line 13a, from Form
1040, 1040-SR, or 1040-NR, line 11, and enter the result on line 3 and go to line 4.
Yes. Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Schedule A, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter any tax refund from Schedule 1, lines 1 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount shown below for your filing status.
• Single or head of household—$72,900
• Married filing jointly or qualifying widow(er)—$113,400
• Married filing separately—$56,700
. . . . . . . . . . .
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 1, blank.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the amount shown below for your filing status.
• Single or head of household—$518,400
• Married filing jointly or qualifying widow(er)—$1,036,800
• Married filing separately—$518,400
. . . . . . . . . . .
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 $197,900 ($98,500 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 Form 1040, 1040-SR, or 1040-NR, line 16 (minus any tax from Form 4972), and Schedule 2, line 2. (If you used
Schedule J to figure your tax on the entry space on Form 1040, 1040-SR, or 1040-NR, line 16, refigure that tax
without using Schedule J before including it in this calculation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
Next. Is the amount on line 12 more than the amount on line 13?
Yes. Fill in Form 6251 to see if you owe the alternative minimum tax.
No. You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 1, blank.
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
may also have to repay excess advance
payments 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.
Line 5
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 5 the
amount from line 13 of Form 8919. In-
clude the amount from line 6 of Form
8919 on Form 1040 or 1040-SR, line 1.CAUTION
!
Line 6
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.
The requirement to receive a
minimum required distribution
has been waived for calendar
year 2020. This includes distributions
for those who have a beginning year for
required minimum distribution starting
in 2020. More information on required
minimum distributions can be found in
Pub. 590-B.
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 6. The taxable amount of the
distribution is the part of the distribution
you reported on Form 1040, 1040-SR, or
1040-NR, line 4b or 5b, or on Form
4972. Also enter “No” in the margin to
the left of line 6 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.TIP
Line 7a
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
$2,200 or more in 2020. 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 2020 and was a student.
2. You withheld federal income tax
during 2020 at the request of any house-
hold employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2019 or 2020 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 7b
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 2020, you can enter your 2020
repayment on this line without attaching
Form 5405.
See the Form 5405 instructions for
details and for exceptions to the repay-
ment rule.
Line 8
Other Taxes
Use line 8 to report any taxes not repor-
ted 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 8 the total of all the
following taxes you owe.
Additional Medicare Tax. See Form
8959 and its instructions if the total of
your 2020 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, 1040-SR, or
1040-NR, line 11, 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, see Form 8960
and its instructions if the amount on
Form 1040, 1040-SR, or 1040-NR,
line 11, is more than:
• $17,400 if married filing separate-
ly,
• $142,400 if married filing jointly
or qualifying widow(er), or
• $92,400 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.
If you owe interest on the tax
due on installment income un-
der section 453(l) or interest on
the deferred tax on gain from certain in-
stallment sales under section 453A, list
those amounts, and the applicable code,
first before listing any other taxes you
may owe and report on this line.
1. Interest on the tax due on install-
ment income from the sale of certain
residential lots and timeshares. Identify
as “453(l)(3).”
2. Interest on the deferred tax on
gain from certain installment sales with
a sales price over $150,000. Identify as
“453A(c).”
3. Additional tax on health savings
account (HSA) distributions (see Form
8889, Part II). Identify as “HSA.”
4. 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.”
5. Additional tax on Archer MSA
distributions (see Form 8853). Identify
as “MSA.”
6. Additional tax on Medicare Ad-
vantage MSA distributions (see Form
8853). Identify as “Med MSA.”
7. Recapture of the following cred-
its.
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.”
8. Recapture of federal mortgage
subsidy. If you sold your home in 2020CAUTION
!
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.”
9. Section 72(m)(5) excess benefits
tax (see Pub. 560). Identify as “Sec.
72(m)(5).”
10. 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.”
11. 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.”
12. Tax on accumulation distribution
of trusts (see Form 4970). Identify as
“ADT.”
13. Excise tax on insider stock com-
pensation from an expatriated corpora-
tion. See section 4985. Identify as
“ISC.”
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 14 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 2020. 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 1040-NR). Identify as
“1040-NR.”
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.”
Instructions for Schedule 3
Additional Credits and Payments
General Instructions
Use Schedule 3 if you have nonrefunda-
ble credits, other than the child tax credit
or the credit for other dependents, or
other payments and refundable credits.
Include the amount on Schedule 3,
line 7, in the amount entered on Form
1040, 1040-SR, or 1040-NR, line 20.
Enter the amount on Schedule 3,
line 14, on Form 1040, 1040-SR, or
1040-NR, line 31.
Specific Instructions
Line 1
Foreign Tax Credit
If you are a shareholder in a
controlled foreign corporation
who has made a section 962
election and you figured a foreign tax
credit on Form 1118, see the instruc-
tions for Forms 1040 and 1040-SR,
line 16.
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.TIP
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 1 the smaller of
(a) your total foreign taxes, or (b) the to-
tal of the amounts on Form 1040 or
1040-SR, line 16, and Schedule 2,
line 2.
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 2
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 3
Education Credits
If you (or your dependent) paid qualified
expenses in 2020 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) 2020
tax return.
• Your filing status is married filing
separately.
• The amount on Form 1040 or
1040-SR, line 11, is $90,000 or more
($180,000 or more if married filing
jointly).
• You are taking a deduction for tui-
tion and fees on Schedule 1, line 21, for
the same student.
• You, or your spouse, were a non-
resident alien for any part of 2020 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 or
1040-SR, line 29; and IRS.gov/EdCredit.
Line 4
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,
1040-SR, or 1040-NR, line 11, is more
than $32,500 ($48,750 if head of house-
hold; $65,000 if married filing jointly).
2. The person(s) who made the
qualified contribution or elective defer-
ral (a) was born after January 1, 2003,
(b) is claimed as a dependent on some-
one else's 2020 tax return, or (c) was a
student (defined next).
You were a student if during any part
of 5 calendar months of 2020, 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 5
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 2020.
• 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 2020 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.
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 6
Other Credits
Enter the total of the following credits
on line 6 and check the appropriate
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 2020. 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 2019. 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.
• Alternative fuel vehicle refueling
property credit. See Form 8911.
• Credit to holders of tax credit
bonds. See Form 8912.
• Amount on Form 8978, line 14 (re-
lating to partner's audit liability under
section 6226), but only if the amount is
negative. Check box “c” and enter
“Form 8978.” If the amount on Form
8978, line 14, is positive, see the instruc-
tions for Form 1040 or 1040-SR,
line 16.
Line 8
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 8. For more
information, see the Instructions for
Form 8962.
Line 9
Amount Paid With Request for
Extension To File
If you got an automatic extension of
time to file Form 1040, 1040-SR, or
1040-NR 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 9 the
convenience fee you were charged. Al-
so, include any amounts paid with Form
2350.
Line 10
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
2020 and total wages of more than
$137,700, 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 $8,537.40. But if any
one employer withheld more than
$8,537.40, 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,
1040-SR, or 1040-NR. Instead, use
Form 843.
If (1) you worked for two or
more employers in 2020, (2)
you receive a 2020 Form W-2c
showing a correction to box 4 (or to
box 14 for employees who pay RRTA
tax) to account for employee social se-
curity or tier 1 RRTA tax that was defer-
red in 2020 and withheld in 2021, and
(3) the corrected amount in box 4 of the
2020 Form W-2c makes the total amountCAUTION
!
of employee social security tax or tier 1
RRTA tax withheld by all of your em-
ployers more than $8,537.40, or increa-
ses an already existing excess amount of
employee social security tax or tier 1
RRTA tax withheld, you should report
the credit or increased credit for that
amount on line 10 in order to claim your
refund.
If you receive Form W-2c after you
have filed your return, then you should
file an amended return (Form 1040-X)
to claim a credit or increased credit for
the excess social security (or tier 1
RRTA tax) withheld.
Line 11
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 12
Other Payments and
Refundable Credits
Line 12a
If you have excess advance pre-
mium tax credit (APTC) repay-
ments, go to IRS.gov/Form8962
for more information.
Line 12b
Qualified sick and family leave credits
from Schedule(s) H and Form(s) 7202.
If you paid household employment tax-
es, enter the refundable portion of the
credit for qualified sick and family leave
wages you are eligible for due to reasons
related to the coronavirus. The amount
of this credit is shown on Schedule H,
line 8e. See Schedule H (Form 1040)
and its instructions for more information
on these credits.
Enter the amount of any credit for
paid sick or family leave for certain
self-employed individuals as a result of
coronavirus. The amount of credit for
sick leave is shown on Form 7202,
line 24, and the amount of credit for
family leave is shown on Form 7202,
line 35. See Form 7202 and its instruc-CAUTION
!
tions for more information on these
credits.
Line 12d
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 12d. Enter
“I.R.C. 1341” on the entry line. See Pub.
525 for details about this credit.
If you made a tax payment that
doesn't belong on any other line, includ-
ing a credit under section 960(c) with re-
spect to an excess limitation account, in-
clude the payment on line 12d. Enter
“Tax” on the entry line.
If you have a net section 965 inclu-
sion in 2020 and have elected to pay
your net 965 tax liability in installments,
report the deferred amount on line 12d.
Enter “TAX” and the amount of net 965
tax liability remaining to be paid in fu-
ture years.
Line 12e
Deferral for certain Schedule H or SE
filers. If you file Schedule H or Sched-
ule SE, you can defer some of the
household employment and self-em-
ployment tax payments you may owe on
your 2020 tax return and pay them later
instead. However, you can't defer
amounts that you have already paid. If
you qualify, the amount you may defer
is figured in the following worksheet.
The deferred amount is a defer-
ral of payments, not a deferral
of your 2020 income tax liabili-
ty. Any amount you enter on line 12e
must be paid by the due dates shown on
lines 13 and 14 of the worksheet to be
treated as timely and avoid interest and
penalties. Any deferred amount may be
paid before the due date. Payments you
make are first applied against your pay-
ment due on December 31, 2021, and
then applied against your payment due
on December 31, 2022.
If you deferred your payment of
the employer's share of Social
Security tax for household em-
ployment or 50% of the Social Security
tax on net earnings from self-employ-
ment under section 2302 of the CARES
Act, and the amount of payment youTIPTIP
elect to defer caused an overpayment
when added to other payments and cred-
its on your return, you are generally not
eligible for a refund because the defer-
ral amount is a deferral of payment, not
a deferral of liability. However, if you're
a household employer who is eligible for
advanceable paid leave credits under
the FFCRA, and you reported these
credits on Schedule H, Form 1040, you
may receive a refund of the paid leave
credits even while deferring the employ-
er's share of Social Security tax. This
does not apply to credits for sick leave
and family leave equivalent amounts for
self-employed individuals reported on
Form 7202. For more information, see
IRS.gov/ETD.
Deferral Worksheet for Schedule H or Schedule SE filers—Schedule 3, line 12e
Complete Schedule H (Form 1040) or Schedule SE (Form 1040).Before you begin:
1a. Add lines 25d through 30 of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
b. Add lines 8 through 12d of Schedule 3 (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b.
c. Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c.
2. Enter the amount from line 24 of Form 1040 or 1040-SR . . . . . . . . 2.
3a. Enter the amount(s) from line 8b of your Schedule(s) H . . . . . . . . 3a.
b. Enter the amount(s) from line 8e of your Schedule(s) H . . . . . . . . . 3b.
c. Add lines 3a and 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c.
4. Add lines 2 and 3c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Enter the amount from line 8d of your Schedule(s) H . . . . . . . . . . 5.
6. Enter the amount from line 26 of your Schedule(s) SE . . . . . . . . . . 6.
7. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Subtract line 8 from line 1c. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Subtract line 9 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
You can defer payment on up to the amount on line 10 until 12/31/2021
or 12/31/2022 by reporting the amount on line 10 above (or a smaller amount)
on line 12e of Schedule 3 (Form 1040). See instructions.
11. Enter the amount you reported on Schedule 3, line 12e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter one-half of the amount on line 7 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter the smaller of line 11 or line 12. You must pay this amount by 12/31/2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Subtract line 13 from line 11. You must pay this amount by 12/31/2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
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 wage and income
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 or 1040-SR 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 and Separate Maintenance
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
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—CP2000
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 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 FIRE system test files and
combined federal and state filing
(CF/SF) program
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)
Topic
No. Subject
858 Alien tax clearance
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
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 records and
other material (in paper or electronic for-
mat) you file with us, including this tax
return. It also applies to any questions we
need to ask you so we can complete, cor-
rect, 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 or email address.
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 October 2020 for taxpayers
filing a 2020 Form 1040 or 1040-SR tax
return. Time spent and out-of-pocket
costs are presented separately. Time bur-
den is broken out by taxpayer activity,
with recordkeeping representing the larg-
est component. Out-of-pocket costs in-
clude any expenses incurred by taxpayers
to prepare and submit their tax returns.
Examples include tax return preparation
and submission fees, postage and photo-
copying costs, and tax return preparation
software costs. While these estimates
don’t include burden associated with
post-filing activities, IRS operational data
indicate that electronically 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 or 1040-SR is 12 hours,
with an average cost of $230 per return.
This average includes all associated forms
and schedules, across all tax return prepa-
ration methods and taxpayer activities.
Within this estimate, there is signifi-
cant variation in taxpayer activity. For ex-
ample, nonbusiness taxpayers are expec-
ted to have an average burden of about 8
hours and $140, while business taxpayers
are expected to have an average burden of
about 21 hours and $440. 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% 12 5 2 4 1 $230
Type of taxpayer
Nonbusiness*** . . . . . 70% 8 3 1 3 1 140
Business*** . . . . . . . 30% 21 11 3 5 2 440
*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***You are considered a “business” filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are
considered a “nonbusiness” filer if you don’t file any of those schedules or forms with Form 1040 or 1040-SR.
Major Categories of Federal Income and Outlays for Fiscal Year 2019Income Outlays
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2019.
Social security, Medicare,
and unemployment and other
retirement taxes
28%
Personal income
taxes
39%
Borrowing to
cover deficit
22%
Corporate
income taxes
5%
Excise, customs,
estate, gift, and
miscellaneous
taxes
6%
Social
programs4
21%
Physical,
human, and
community
development3
7%
Net
interest
on the
debt
8%
Social security,
Medicare, and other
retirement1
41%
National defense,
veterans, and foreign
affairs2
21%
Law
enforcement
and general
government
2%
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 2019 (which began on
October 1, 2018, and ended on September
30, 2019), federal income was $3.464 tril-
lion and outlays were $4.448 trillion,
leaving a deficit of $984 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 15% 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 $98 billion in fiscal year 2019. 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.
622,050
2020
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 16.
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
9,875
40,125
85,525
163,300
$9,875
40,125
85,525
163,300
207,350
$0
9,875
40,125
85,525
163,300
$0
19,750
80,250
171,050
326,600
$0
9,875
40,125
85,525
163,300
$0
14,100
53,700
85,500
163,300
$19,750
80,250
171,050
326,600
414,700
$9,875
40,125
85,525
163,300
207,350
$14,100
53,700
85,500
163,300
207,350
$0
19,750
80,250
171,050
326,600
$0
9,875
40,125
85,525
163,300
$0
14,100
53,700
85,500
163,300
10%
$987.50 + 12%
4,617.50 + 22%
14,605.50 + 24%
33,271.50 + 32%
10%
$1,975.00 + 12%
9,235.00 + 22%
29,211.00 + 24%
66,543.00 + 32%
10%
$987.50 + 12%
4,617.50 + 22%
14,605.50 + 24%
33,271.50 + 32%
10%
$1,410.00 + 12%
6,162.00 + 22%
13,158.00 + 24%
31,830.00 + 32%
414,700 622,050 414,70094,735.00 + 35%
622,050 167,307.50 + 37%
207,350 518,400 207,350
518,400
47,367.50 + 35%
156,235.00 + 37%518,400
207,350
311,025
311,025 207,350
311,025
47,367.50 + 35%
83,653.75 + 37%
207,350
518,400
518,400 207,350
518,400
45,926.00 + 35%
154,793.50 + 37%-111-
Index to Instructions
A
ABLE account 89, 99
Additional Medicare Tax 100
Address change 15
Adjusted gross income 30
Adoption credit 103
Adoption expenses:
Employer-provided benefits for 24
Adoption taxpayer identification number 20
Alaska Permanent Fund dividends 89
Aliens 9
Alimony paid 92
Alimony received 85
Alternative minimum tax 97
Amended return 80
Amount you owe 61–63
Annuities 27, 28
Archer MSAs 87, 99
Artists 90
Attachments to the return 65
Awards 89
B
Bankruptcy cases, chapter 11 23
Bequests 90
Blindness 16, 33
Business income or loss 85
C
Canceled debt 89
Capital gain distributions 30
Capital gain or loss 30
Child's requirement to file 10, 11
Child and dependent care expenses, credit
for 102
Child custody 21
Child support 90
Child tax credits 18, 38, 57
Community property states 23
Contributions to reduce debt held by the
public 80
Corrective distributions 24
D
Daycare center expenses 102
Death of a taxpayer 81
Death of spouse 81
Deferral worksheet for Schedule H or
Schedule SE filers
Dependent care benefits 24
Dependents 18
Standard deduction 33
Direct deposit of refund 60, 61
Disability expenses 89
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice 108
Dividends:
Nondividend distributions 25
Ordinary dividends 25
Qualified dividends 25, 36
Divorced parents 20
Dual-status aliens 9, 13
E
Earned income credit (EIC) 41–56
Combat pay, nontaxable 44
Education:
Credits 57, 102
Expenses 57, 95, 102
Recapture of education credits 32
Savings accounts 87, 89, 99
Educator expenses 90
Elderly persons:
Credit for 103
Standard deduction 33
Electric vehicles 103
Electronic filing (e-file) 8, 60, 61, 64, 65
Estimated tax 40, 63, 80
Excess deferrals 24
Excess social security and tier 1 RRTA tax
withheld 104
Extension of time to file 9, 104
F
Filing requirements 12
Filing status, which box to check 13–15
Foreign accounts and trusts 23
Foreign-source income 23
Foreign tax credit 102
Form W-2 24
Free tax help 81
G
Gambling 89
General business credit 103
Gifts 90
Golden parachute payments 100
Group-term life insurance, uncollected tax
on 100
H
Head of household 14
Health insurance deduction, self-employed 91
Health insurance premiums, credit for 103
Health savings accounts 87, 89, 91, 99
Help, tax 81
Homebuyer credit, first-time 99
Household employment taxes 99
How to comment on forms 108
How to get tax help 81
I
Identity Protection PIN 64
Identity theft 80
Income 23–87
Income tax withholding (federal) 40, 80
Individual retirement arrangements (IRAs):
Contributions to 92
Credit for contributions to 102
Distributions from 26
Nondeductible contributions to 26, 92
Individual taxpayer identification numbers 15
Injured spouse 58
Innocent spouse relief 79
Installment payments 62
Interest income:
Taxable 24
Tax-exempt 24
Interest on taxes 83
Investment income, tax on 100
Itemized deductions or standard
deduction 30–33
ITINs for aliens 15
J
Jury duty pay 89, 97
L
Life insurance 90
Line instructions for Forms 1040 and
1040-SR 65
Living abroad, U.S. citizens and resident
aliens 9, 23
Long-term care insurance 91
Lump-sum distributions 28
M
Market discount on bonds 25
Married persons:
Filing joint returns 13
Filing separate returns 14
Living apart 14
Medicaid waiver payments to care provider 90
Medical insurance premiums, credit for 103
Medicare tax, additional 100
Mortgage interest credit 103
Moving expenses 91
Multiple support agreement 21
N
Name change 15
Net Investment Income Tax 100
Net operating loss 90
Nonresident aliens 9, 13, 15, 16
O
Offsets 58
Other income 87, 89
Other taxes 99
P
Parents, divorced or separated 20
Payments 40–104
Pay taxes electronically 61
Penalty:
Early withdrawal of savings 92
Estimated tax 63
Others (including late filing and late
payment) 83
Penalty on early withdrawal of savings 92
Pensions and annuities 27, 28
Premium tax credit 103
Presidential election $3 check-off 16
Private delivery services 10
Prizes 89
Public debt, gift to reduce the 80
Q
Qualified business income deduction 32
Qualified dividends 25, 36
Qualified dividends and capital gain tax
worksheet 36
Qualified retirement plans, deduction for 91
Qualified tuition program earnings 89, 99
R
Railroad retirement benefits:
Treated as a pension 27
Treated as social security 28
Records, how long to keep 80
Refund 58–61
Refund information 84
Refund offset 58
Refunds, credits, or offsets of state and local
income taxes 85
Reservists, expenses of 90
Resident aliens 9
Residential energy efficient property
credit 103
Retirement plan deduction, self-employed 91
Retirement savings contributions credit 102
Rollovers 26, 28
Roth IRAs 26, 92
Rounding off to whole dollars 23
S
Saver's credit 102
Scholarship and fellowship grants 24
Self-employment tax:
Deduction for part of 91
Separated parents 20
Signing your return 64
Single person 13
Social security and equivalent railroad
retirement benefits 28–31
Social security number 15, 22
Standard deduction or itemized
deductions 30–33
State and local income taxes, taxable refunds,
credits, or offsets of 85
Statutory employees 24
Student loan interest deduction
T
Tax and credits 30–99
Figured by the IRS 32, 44
Other taxes:
Alternative minimum tax 97
IRAs and other tax-favored accounts 99
Lump-sum distributions 28
Recapture 99
Tax computation worksheet 78
Tax Counseling for the Elderly (TCE) 8
Tax help 81
Taxpayer Advocate Service (TAS) 4
Tax rate schedules 111
Tax table 66–77
Tax Topics 106
Third party designee 63
Tip income 23, 99
Tips reported to employer, uncollected tax
on 100
Tuition and fees 96
Tuition program earnings 89, 99
U
Unemployment compensation 87
V
Volunteer Income Tax Assistance Program
(VITA) 8
W
Wages 23
What's new 6
What if you can't pay? 62
When and where should you file? 9
Who must file 10, 11
Who should file 9
Widows and widowers, qualifying 15
Winnings, prizes, gambling, and lotteries (other
income) 89
Withholding, federal income tax 40, 80
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.-114-
Where Do You
File?
Mail your return to the address shown
below that applies to you. If you want to use
a private delivery service, see Private
Delivery Services under Filing
Requirements, earlier.TIP
Envelopes without enough postage will be
returned to you by the post office. Your
envelope may need additional postage if it
contains more than five pages or is
oversized (for example, it is over 1/4″ thick).
Also include your complete return address.
THEN use this address if you:
IF you live in...
Are requesting a refund or
are not enclosing a check or
money order...
Are enclosing a check or
money order...
Alabama, Georgia, North Carolina, South Carolina,
Tennessee
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Alaska, California, Hawaii, Ohio, Washington Use this address if you file from
January 1, 2021 through June
18, 2021:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Starting June 19, 2021, use the
following address:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Arkansas, Delaware, Illinois, Indiana, Iowa, Kentucky,
Maine, Massachusetts, Minnesota, Missouri, New
Hampshire, New Jersey, New York, Oklahoma, Vermont,
Virginia, Wisconsin
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Arizona, Colorado, Idaho, Kansas, Michigan, Montana,
Nebraska, Nevada, New Mexico, North Dakota, Oregon,
South Dakota, Utah, Wyoming
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Connecticut, District of Columbia, Maryland,
Pennsylvania, Rhode Island, West Virginia
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Florida, Louisiana, Mississippi, Texas
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
A foreign country, U.S. possession or territory*, or use an
APO or FPO address, or file Form 2555 or 4563, or are a
dual-status alien
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.