Exercise 5

Userid: CPM Schema: i1040x

Leadpct: 100% Pt. size: 10 Draft Ok to Print

AH XSL/XML Fileid: … ions/I1040/2019/A/XML/Cycle07/source (Init. & Date) _______ Page 1 of 108 9:00 - 8-Jan-2020

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

Jan 08, 2020 Cat. No. 24811V

Future Developments

2019 Changes

R

INSTRUCTIONS

• Form 1040 has been redesigned. • Form 1040-SR, a new form, is available for use by taxpayers age 65 and older.

• These instructions cover both Forms 1040 and 1040-SR.

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

1040 and 1040-SR2019TAX YEAR

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

Page 2 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Table of Contents Contents Page Contents Page What's New . . . . . . . . . . . . . . . . . . . . . . . . 6

Filing Requirements . . . . . . . . . . . . . . . . . . 8 Do You Have To File? . . . . . . . . . . . . . . 8 When and Where Should You File? . . . . . 8

Line Instructions for Forms 1040 and 1040-SR . . . . . . . . . . . . . . . . . . . . . . 12 Filing Status . . . . . . . . . . . . . . . . . . . 12 Name and Address . . . . . . . . . . . . . . . 14 Social Security Number (SSN) . . . . . . . 14 Dependents, Qualifying Child for

Child Tax Credit, and Credit for Other Dependents . . . . . . . . . . . . . . 16

Income . . . . . . . . . . . . . . . . . . . . . . . 20 Total Income and Adjusted Gross

Income . . . . . . . . . . . . . . . . . . . . . 29 Tax and Credits . . . . . . . . . . . . . . . . . 29 Payments . . . . . . . . . . . . . . . . . . . . . 37 Refund . . . . . . . . . . . . . . . . . . . . . . . 55 Amount You Owe . . . . . . . . . . . . . . . . 58 Sign Your Return . . . . . . . . . . . . . . . . 60

Assemble Your Return . . . . . . . . . . . . 61

2019 Tax Table . . . . . . . . . . . . . . . . . . . . 62

General Information . . . . . . . . . . . . . . . . . 75

Refund Information . . . . . . . . . . . . . . . . . . 80

Instructions for Schedule 1 . . . . . . . . . . . . . 81

Instructions for Schedule 2 . . . . . . . . . . . . . 91

Instructions for Schedule 3 . . . . . . . . . . . . . 95

Tax Topics . . . . . . . . . . . . . . . . . . . . . . . 98

Disclosure, Privacy Act, and Paperwork Reduction Act Notice . . . . . . . . . . . . 100

Order Form for Forms and Publications . . . 102

Major Categories of Federal Income and Outlays for Fiscal Year 2018 . . . . . . . 103

Index . . . . . . . . . . . . . . . . . . . . . . . . . . 105

-2-

Department of the Treasury

Internal Revenue Service

Page 3 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 or health coverage tax credit.

Have other payments, such as an amount paid with a request for an extension to �le or excess social security tax withheld.

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 quali�ed 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 2019, you will use Form 1040 or, if you were born before January 2, 1955, you have the option to use new Form 1040-SR.

You may only need to �le Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to which schedule(s) you will need to �le based on your circumstances. See the instructions for the schedules for more information.

If you e-file your return, 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-

Page 4 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service? The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. What can the Taxpayer Advocate Service do for you? We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

• Your problem is causing financial difficulty for you, your family, or your business. • You face (or your business is facing) an immediate threat of adverse action. • You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How can you reach us? We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at www.TaxpayerAdvocate.IRS.gov and in your local directory. You can also call us at 877-777-4778. How can you learn about your taxpayer rights? The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at www.TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. How else does the Taxpayer Advocate Service help taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/SAMS.

Low Income Taxpayer Clinics Help Taxpayers

Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on IRS.gov/LITC or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 800-829-3676.

Suggestions for Improving the IRS

Taxpayer Advocacy Panel

Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 888-912-1227 (toll-free).

-4-

Page 5 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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, 2020, 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 2019, 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 2020. This information may be relevant if you purchased health insurance coverage for 2019 through the Health Insurance Marketplace and wish to claim the premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form to file your return. You may rely on other information received from your employer. If you don’t wish to claim the premium tax credit for 2019, 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 �nancial assistance to buy health insurance.

-5-

Page 6 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

What's New For information about any additional changes to the 2019 tax law or any other devel-opments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/ Form1040.

Form 1040-SR. Form 1040-SR, U.S. Tax Return for Seniors, has been intro- duced for 2019. You can use this form if you were born before January 2, 1955. The form generally mirrors Form 1040.

These instructions cover both Forms 1040 and 1040-SR. Fewer numbered schedules. This year, there are only 3 numbered schedules in- stead of 6. Schedules 2 and 4 were com- bined into Schedule 2 and it's where you will report any additional taxes you may owe. Schedules 3 and 5 were combined into Schedule 3 and it’s where you will report any credits that you didn't claim on Form 1040 or 1040-SR. IRA and pension reporting. You will now report your IRA distributions and pensions and annuities on separate lines. Use lines 4a and 4b on Form 1040 or 1040-SR to report IRA distributions and the taxable amount. Use new lines 4c and 4d to report pensions and annuities and the taxable amount. See the instruc- tions for Lines 4a and 4b and Lines 4c and 4d, later. Capital gain or (loss) is now reported on line 6. In 2018, capital gain or (loss) was reported on Schedule 1 (Form 1040), line 13. In 2019, it will be repor- ted on Form 1040 or 1040-SR, line 6. Health care coverage shared responsi- bility payment. For 2019 you no longer need to either make a shared responsibil- ity payment or file Form 8965 if you don't have minimum essential health care coverage for part or all of 2019. The “Full-year health care coverage or exempt” box has been removed from Form 1040. Standard deduction amount in- creased. For 2019, the standard deduc- tion amount has been increased for all filers. The amounts are:

• Single or Married filing separate- ly—$12,200.

• Married filing jointly or Qualify- ing widow(er)—$24,400.

• Head of household—$18,350. Qualified business income deduction. The simplified worksheet for figuring your qualified business income deduc- tion is now Form 8995, Qualified Busi- ness Income Deduction Simplified Com- putation. If you don’t meet the requirements to file Form 8995, use Form 8995-A, Qualified Business In- come Deduction. For more information, see each form’s instructions. Alternative minimum tax (AMT) ex- emption amount increased. The AMT exemption amount is increased to $71,700 ($111,700 if married filing jointly or qualifying widow(er); $55,850 if married filing separately). The income levels at which the AMT exemption be- gins to phase out have increased to $510,300 ($1,020,600 if married filing jointly or qualifying widow(er)). Qualified opportunity investment. If you held a qualified investment in a qualified opportunity fund at any time during the year, you must attach Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) In- vestments, to your return. For more in- formation, see Form 8997 and its in- structions. Virtual currency. If, in 2019, you en- gaged in a transaction involving virtual currency you will need to file Schedule 1. See the instructions for Schedule 1 for more information. Email address. An optional field for your email address has been added to Forms 1040 and 1040-SR. Medicaid waiver payments. Changes have been made to how Medicaid waiv- er payments are treated for purposes of the earned income credit. See the in- structions for line 18a.

Extended tax provisions. Recent legis- lation extended certain tax benefits that had expired at the end of 2017. These tax benefits include the following.

• Tuition and fees deduction. • Deduction for mortgage insurance

premiums. • Nonbusiness energy property cred-

it. • Alternative fuel vehicle refueling

credit. • Indian employment credit.

If you are eligible for one or more of these benefits in 2019, you can claim them on your 2019 return. If you are eli- gible for one or more of these benefits for tax year 2018, you will need to file an amended return, Form 1040-X, to claim them. See IRS.gov/Form1040X for more information about amending a tax return. Disaster tax relief. Disaster tax relief was enacted for those impacted by cer- tain federally declared disasters. The tax benefits provided by this relief include the following.

• An increased standard deduction based on your qualified disaster losses. See the instructions for line 9 and the In- structions for Schedule A for informa- tion on qualifying for and figuring the increased standard deduction.

• Election to use your 2018 earned income to figure your 2019 earned in- come credit. See the instructions for line 18a for more information on this election.

• Election to use your 2018 earned income to figure your 2019 additional child tax credit. See the instructions for line 18b and the Instructions for Sched- ule 8812 for more information on this election.

-6-

Page 7 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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-�le.

• It’s Free—through IRS.gov/FreeFile.

• Flexible Payments—File early; pay by April 15, 2020 (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 con�rmation 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 $69,000 or less in 2019, you can use free tax software to prepare and e-�le your tax return. Earned more? Use Free File Fillable Forms.

Free File. This public–private partnership, between the IRS and tax software providers, makes approximately a dozen brand name commercial software products and e-�le available for free. Seventy percent of the nation’s taxpayers are eligible.

Just visit IRS.gov/FreeFile for details. Free File combines all the bene�ts of e-�le and easy-to-use software at no cost. Guided questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free.

You can review each software provider’s criteria for free usage or use an online tool to �nd which free software products match your situation. Some software providers offer state tax return preparation for free.

Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that also can be e-�led for free. Free File Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File Fillable Forms does basic math calculations. It supports only federal tax forms.

Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under $56,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and electronically �le their own tax return with the assistance of an IRS-certi�ed 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

-7-

Page 8 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Filing Requirements

These rules apply to all U.S. citizens, regardless of where they live, and resident ali- ens.

Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details.

Do You Have To File? Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file.

Even if you do not otherwise have to file a return, you should file one to get a refund

of any federal income tax withheld. You also should file if you are eligible for any of the following credits.

• Earned income credit. • Additional child tax credit. • American opportunity credit. • Credit for federal tax on fuels. • Premium tax credit. • Health coverage tax credit. See Pub. 501 for details. Also see

Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement). Requirement to reconcile advance payments of the premium tax credit. If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Mar- ketplace for 2019 and advance payments of the premium tax credit were made for this coverage, you must file a 2019 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 2019 return, you do not have to attach Form 8962. Exception for certain children under age 19 or full-time students. If certain conditions apply, you can elect to in-

TIP

clude on your return the income of a child who was under age 19 at the end of 2019 or was a full-time student under age 24 at the end of 2019. 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, 1996, is considered to be age 24 at the end of 2019. 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 2019.

• 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 or Form 1040-NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law.

When and Where Should You File? File Form 1040 or 1040-SR by April 15, 2020. 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- ted combat zone or contingency opera-

CAUTION !

tion, you may be able to file later. See Pub. 3 for details.

If you e-file your return, there is no need to mail it. However, if you choose to mail it, filing instructions and ad- dresses are at the end of these instruc- tions.

What if You Can't File on Time? You can get an automatic 6-month ex- tension if, no later than the date your re- turn is due, you file Form 4868. For de- tails, see Form 4868. Instead of filing Form 4868, you can apply for an auto- matic extension by making an electronic payment by the due date of your return.

An automatic 6-month exten- sion to file doesn't extend the time to pay your tax. If you

don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penal- ties. See Form 4868.

If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

• You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.

• You are in military or naval serv- ice on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the tax, but inter- est will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If 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, 2020, you file Form 4868. This 4-month extension of time to file doesn't

CAUTION !

-8-

Page 9 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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.

• DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Ex-

press Worldwide, DHL Express Enve- lope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.

• UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

• 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.

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 2019 you were* . . .

THEN file a return if your gross income** was at least . . .

Single under 65 65 or older

$12,200 13,850

Married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)

$24,400 25,700 27,000

Married filing separately any age $5

Head of household under 65 65 or older

$18,350 20,000

Qualifying widow(er) under 65 65 or older

$24,400 25,700

*If you were born on January 1, 1955, you are considered to be age 65 at the end of 2019. (If your spouse died in 2019 or if you are preparing a return for someone who died in 2019, 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 2019, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 5a and 5b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. ***If you didn't live with your spouse at the end of 2019 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.

-9-

Page 10 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 $12,200. • Your gross income was more than the larger of—

• $1,100, or • Your earned income (up to $11,850) 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 $13,850 ($15,500 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 $11,850) 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 $12,200. • 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 $11,850) 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 $13,500 ($14,800 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 $11,850) plus $1,650 ($2,950 if 65 or older and blind).

-10-

Page 11 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Chart C—Other Situations When You Must File You must file a return if any of the seven conditions below apply for 2019.

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 12a 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).

-11- Need more information or forms? Visit IRS.gov.

Page 12 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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, 1955. Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 through December 31, 2019, 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. Section references are to the Internal Revenue Code. 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 Form 1040 or Form 1040-SR indicating the line number and the word, code, and/or dollar amount you need to enter.

For example, if you received wages as a household employee and didn't receive a W-2 because you were paid only $2,000, the instructions for line 1 state that you must enter “HSH” and the amount of the wages next to line 7. You may instead put an aster- isk next to line 7 and in the white space at the bottom of page 2 of Form 1040 or 1040-SR enter “*Line 7: HSH $2,000.”

Section references are to the Internal Revenue Code.

CAUTION !

Filing Status Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

• Married filing separately. • Single. • Head of household. • Married filing jointly. • Qualifying widow(er).

For information about marital status, see Pub. 501.

More than one filing status can apply to you. You can choose the one that will give you the

lowest tax.

Single You can check the “Single” box at the top of Form 1040 or 1040-SR if any of the following was true on December 31, 2019.

• 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 2019, your divorce wasn't final (an interlocutory decree), you are

TIP

considered married and can't check the box.

• You were widowed before January 1, 2019, and didn't remarry before the end of 2019. 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 2019, even if you didn't live with your spouse at the end of 2019.

• Your spouse died in 2019 and you didn't remarry in 2019.

• You were married at the end of 2019 and your spouse died in 2020 be- fore filing a 2019 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 2019, you can elect to

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

Page 13 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

be treated as a resident alien and file a joint return. See Pub. 519 for details.

Married Filing Separately Check the “Married filing separately” box at the top of Form 1040 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 usually will pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the stu- dent loan interest deduction, the tuition and fees deduction, the education cred- its, or the earned income credit. You al- so can't take the standard deduction if your spouse itemizes deductions.

You may be able to file as head of household if you had a child living with you and you lived

apart from your spouse during the last 6 months of 2019. See Married persons who live apart.

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 2019. But if, at the end of 2019, 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 2019 and you meet the other rules un- der Married persons who live apart.

• You are married to a nonresident alien at any time during the year and the

TIP

alien spouse elects to be treated as a res- ident alien. Check the “Head of household” box on- ly if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies. Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2019 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).

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 2019, 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 2019 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 2019, 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 2019, you are consid- ered unmarried if all of the following apply.

• You lived apart from your spouse for the last 6 months of 2019. 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 2019.

• Your home was the main home of your child, stepchild, or foster child for more than half of 2019 (if half or less, see Exception to time lived with you, earlier).

• You can claim this child as your dependent or could claim the child ex- cept that the child's other parent can claim him or her under the rule for Chil- dren of divorced or separated parents under Who Qualifies as Your Depend- ent, later.

Adopted child. An adopted child is always treated as your own child. An

TIP

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

Page 14 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 2019 if all of the following apply.

1. Your spouse died in 2017 or 2018 and you didn't remarry before the end of 2019.

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 2019:

a. The child had gross income of $4,200 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 2019. 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 2019, 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 2019 if the child was born or died in 2019 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 2018 and you are filing a joint return for 2019 with the same

spouse, be sure to enter your names and SSNs in the same order as on your 2018 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.

TIP

TIP

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.

Need more information or forms? Visit IRS.gov. -14-

Page 15 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 83, 84, 85, 86, or 87, (9NN-83-NNNN), it expired at the end of 2019 and must be renewed if you need to file a federal tax return in 2020. You don't need to renew your ITIN if you don't need to file a fed- eral tax return. You can find more infor- mation at IRS.gov/ITIN.

ITINs with middle digits 70 through 82 have expired and also must be renewed if you

need to file a tax return in 2020 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 page 1 of that

form that can calculate the amount of your standard deduction in most situa- tions.

TIP

TIP

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 2019 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, 1955, or were blind at the end of 2019, 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 2019. If your spouse was born before January 2, 1955, but died in 2019 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1955.”

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, 1954, and died on February 13, 2019. 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, 2019, your spouse isn't considered age 65. Don’t check the box. Death of taxpayer in 2019. If you are preparing a return for someone who died in 2019, see Pub. 501 before completing the standard deduction information.

Blindness If you weren’t totally blind as of De- cember 31, 2019, 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, 1955, or was blind at the end of 2019, 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 also can have $3 go to the fund. If you check a box, your tax or refund won't change.

-15- Need more information or forms? Visit IRS.gov.

Page 16 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Who Qualifies as Your Dependent Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents Follow the steps below to find out if a person qualifies as your dependent and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check the box on the right side of page 1 of Form 1040 or 1040-SR (just above the De- pendents section) and include a statement showing the informa- tion 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 2019 return (including extensions). If an ITIN is applied for on or before the due date of a 2019 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 2019 and younger than you (or your spouse, if filing jointly)

or

Under age 24 at the end of 2019, 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 2019 (see Pub. 501)

AND

Who isn't filing a joint return for 2019 or is filing a joint return for 2019 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 2019. 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 2019, 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. -16-

Page 17 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 2019 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 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 2019? Yes. Continue

� No. You can claim the credit for other dependents for this child. Check the “credit for other dependents” box in column (4) of the Dependents section for this person.

Step 3

4. Did this child have an SSN valid for employment issued before the due date of your 2019 return (including extensions)? (See Social Security Number, later.)

Yes. You can claim the child tax credit for this person. Check the “child tax credit” box in column (4) of the Dependents section for this person.

No. STOP You can claim the credit for other dependents for this child. Check the “credit for other dependents” box in column (4) of the Dependents section for this person.

Is Your Qualifying Relative Your Dependent? A qualifying relative is a person who is your...

Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild)

or

Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew)

or

Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle)

or

Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law

or

Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law. If the

person didn't live with you for the required time, see Exception to time lived with you, later.

AND

Who wasn't a qualifying child (see Step 1) of any taxpayer for 2019. 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 $4,200 in 2019. 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 2019. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped

child, later.

Step 4

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

Page 18 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 2019 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. 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 2019 return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).)

Yes. Continue �

No. STOP You can’t claim the credit for other dependents for this qualifying relative.

2. Was your qualifying relative a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or a U.S. resident alien. If your qualifying relative was adopted, see Exception to citizenship test, later.)

Yes. You can claim the credit for other dependents for this dependent. Check the “credit for other dependents” box in column (4) of the Dependents section for this person.

No. STOP You can’t claim the credit for other dependents for this qualifying relative.

Step 5

Definitions and Special Rules Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs). If you have a dependent who was placed with you for legal adoption and you don’t know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7.

Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of his or her noncustodial parent (defined later) if all of the following condi- tions apply.

1. The parents are divorced, legally separated, separated un- der a written separation agreement, or lived apart at all times during the last 6 months of 2019 (whether or not they are or were married).

2. The child received over half of his or her support for 2019 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 2019.

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 2019, 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 2019.

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 13a and 18b). However, this doesn't allow the noncustodial parent to claim head of house- hold filing status, the credit for child and dependent care expen- ses, the exclusion for dependent care benefits, the earned in- come credit, or the health coverage tax credit. The custodial pa- rent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Pub. 501 for details.

Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2019. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights,

Need more information or forms? Visit IRS.gov. -18-

Page 19 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

Post-1984 and pre-2009 decree or agreement. The decree or agreement must state all three of the following.

1. The noncustodial parent can claim the child as a depend- ent without regard to any condition, such as payment of support.

2. The other parent won't claim the child as a dependent. 3. The years for which the claim is released.

The noncustodial parent must include all of the following pa- ges from the decree or agreement.

• Cover page (include the other parent's SSN on that page). • The pages that include all the information identified in (1)

through (3) above. • Signature page with the other parent's signature and date

of agreement.

You must include the required information even if you filed it with your return in an earlier year.

Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncusto- dial parent can't include pages from the decree or agreement in- stead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to certain tax benefits for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.

Release of certain tax benefits revoked. A custodial parent who has revoked his or her previous release of a claim to certain tax benefits for a child must include a copy of the revocation with his or her return. For details, see Form 8332.

Exception to citizen test. If you are a U.S. citizen or U.S. na- tional and your adopted child lived with you all year as a mem- ber of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4, question 2; and Step 5, question 2. Exception to gross income test. If your relative (including a person who lived with you all year as a member of your house- hold) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501. Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents, earlier, or Kidnapped child, later.

If the person meets all other requirements to be your qualify- ing child but was born or died in 2019, the person is considered to have lived with you for more than half of 2019 if your home

CAUTION !

was this person's home for more than half the time he or she was alive in 2019.

Any other person is considered to have lived with you for all of 2019 if the person was born or died in 2019 and your home was this person's home for the entire time he or she was alive in 2019.

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 2019, the person can't en- gage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. Public assistance payments. If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501.

Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.

1. Child tax credit and credit for other dependents (line 13a) and additional child tax credit (line 18b).

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 18a).

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

Page 20 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 2019. 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 2019.

• 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 2019.

• 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 2019, 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 2019 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 2019 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 2019 return (in- cluding extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2019 return.

If you apply for an ITIN on or before the due date of your 2019 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 2019 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.

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 6 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 also must report earned income, such as wages and tips, from sources outside the United States.

If you worked abroad, you may be able to exclude part or all of your for- eign earned income. For details, see Pub. 54 and Form 2555. 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 4c and 4d.

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.

Need more information or forms? Visit IRS.gov. -20-

Page 21 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Foreign financial assets. If you had foreign financial assets in 2019, you may have to file Form 8938. See Form 8938 and its instructions.

Chapter 11 Bankruptcy Cases If you are a debtor in a chapter 11 bank- ruptcy case, income taxable to the bank- ruptcy estate and reported on the estate's income tax return includes:

• Earnings from services you per- formed after the beginning of the case (both wages and self-employment in- come), and

• Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case be- gan or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.

Because this income is taxable to the estate, don’t include this income on your own individual income tax return. The only exception is for purposes of figur- ing your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both be- fore and after the beginning of the case. Also, you (or the trustee, if one is ap- pointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld in- come tax reported to you on Form W-2. A similar allocation is required for in- come and withheld income tax reported to you on Forms 1099. You also must include a statement that indicates you filed a chapter 11 case and that explains how income and withheld income tax re- ported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at IRS.gov/irb/ 2006-40_IRB#NOT-2006-83.

Community Property States Community property states include Ari- zona, California, Idaho, Louisiana, Ne- vada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you usually must follow state law to deter- mine what is community income and

what is separate income. For details, see Form 8958 and Pub. 555. Nevada, Washington, and California domestic partners. A registered do- mestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic part- ner. See Form 8958 and Pub. 555.

Rounding Off to Whole Dollars You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts un- der 50 cents and increase amounts from 50 to 99 cents to the next dollar. For ex- ample, $1.39 becomes $1 and $2.50 be- comes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

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 also must be included in the total on line 1.

• All wages received as a household employee. An employer isn’t required to provide a Form W-2 to you if he or she paid you wages of less then $2,100 in 2019. If you received wages as a house- hold employee and you didn’t receive a Form W-2 because an employer paid you less than $2,100 in 2019, 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.

CAUTION !

• 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 any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't in- cluded as income in box 1. See Pub. 531 for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of val- ue. Although you don’t report these non- cash tips to your employer, you must re- port them on line 1.

You may owe social security and Medicare or railroad re- tirement (RRTA) tax on unre-

ported tips. See the instructions for Schedule 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 2019.

• 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 2019 under all plans was more than $19,000 (excluding catch-up contribu- tions as explained later), include the ex-

CAUTION !

-21- Need more information or forms? Visit IRS.gov.

Page 22 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

cess on line 1. This limit is (a) $13,000 if you have only SIMPLE plans, or (b) $22,000 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contribu- tions on line 1. They already are inclu- ded as income in box 1 of your Form W-2.

A higher limit may apply to partici- pants in section 457(b) deferred com- pensation plans for the 3 years before re- tirement age. Contact your plan adminis- trator for more information.

If you were age 50 or older at the end of 2019, your employer may have al- lowed an additional deferral (catch-up contributions) of up to $6,000 ($3,000 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elec- tive deferrals.

You can't deduct the amount deferred. It isn't included as in- come in box 1 of your Form

W-2.

• 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 4c and 4d. 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 4c and 4d. 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,

CAUTION !

traveling salespeople, and homeworkers. If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C along with your expenses.

Missing or Incorrect Form W-2? Your employer is required to provide or send Form W-2 to you no later than January 31, 2020. If you don’t receive it by early February, use Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you still must report your earnings on line 1. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 2a Tax-Exempt Interest If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 2a. However, if you ac- quired a tax-exempt bond at a premium, only report the net amount of tax-ex- empt interest on line 2a (that is, the ex- cess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you ac- quired a tax-exempt OID bond at an ac- quisition premium, only report the net amount of tax-exempt OID on line 2a (that is, the excess of tax-exempt OID for the year over the amortized acquisi- tion premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium.

Also include on line 2a any ex- empt-interest dividends from a mutual fund or other regulated investment com- pany. This amount should be shown in box 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 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 2019 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 2019 income. For de- tails, see Pub. 550.

If you get a 2019 Form 1099-INT for U.S. savings bond interest that includes amounts

you reported before 2019, see Pub. 550.

Line 3a Qualified Dividends Enter your total qualified dividends on line 3a. Qualified dividends also are in- cluded in the ordinary dividend total re- quired to be shown on line 3b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Gener- ally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified divi- dends if you received dividends not re- ported on Form 1099-DIV. Exception. Some dividends may be re- ported as qualified dividends in box 1b of Form 1099-DIV but aren't qualified dividends. These include:

• Dividends you received as a nomi- nee. See the Schedule B instructions.

• Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a divi- dend on which the purchaser of a stock isn't entitled to receive the next dividend payment. When counting the number of

TIP

Need more information or forms? Visit IRS.gov. -22-

Page 23 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.

• Dividends attributable to periods totaling more than 366 days that you re- ceived on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days be- fore the ex-dividend date. When count- ing the number of days you held the stock, you can't count certain days dur- ing which your risk of loss was dimin- ished. See Pub. 550 for more details. Preferred dividends attributable to peri- ods totaling less than 367 days are sub- ject to the 61-day holding period rule just described.

• Dividends on any share of stock to the extent that you are under an obliga- tion (including a short sale) to make re- lated payments with respect to positions in substantially similar or related proper- ty.

• Payments in lieu of dividends, but only if you know or have reason to know that the payments aren't qualified dividends.

• Dividends from a corporation which first became a surrogate foreign corporation after December 22, 2017, other than a foreign corporation which is treated as a domestic corporation under section 7874(b).

Example 1. You bought 5,000 shares of XYZ Corp. common stock on July 8, 2019. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16, 2019. 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, 2019. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9, 2019, through Au- gust 11, 2019). The 121-day period be- gan on May 17, 2019 (60 days before the ex-dividend date), and ended on September 14, 2019. 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, 2019 (the day before the ex-dividend date), and you sold the stock on September 16, 2019. You held the stock for 63 days (from July 16, 2019, through September 16, 2019). 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, 2019, through September 14, 2019).

Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2019. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16, 2019. 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, 2019. 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 12a 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.

TIP

After you get back all of your cost (or other basis), you must report these dis- tributions as capital gains on Form 8949. For details, see Pub. 550.

Dividends on insurance poli- cies are a partial return of the premiums you paid. Don’t re-

port them as dividends. Include them in income on Schedule 1, line 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 distribution from your individual retirement ar-

rangement (IRA) and your main home was in one of the federally declared dis- aster areas eligible for these special rules at any time during the incident pe- riod. Special rules may also apply if you received a distribution to buy or con- struct a main home in one of the federal- ly declared disaster areas eligible for these special rules, but that home wasn't bought or constructed because of the disaster. See Pub. 590-B for details.

You should receive a Form 1099-R showing the total amount of any distri- bution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 4a and 4b instructions, an IRA includes a traditional IRA, Roth IRA, 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 rol- led over, enter -0- on line 4b. If the total distribution wasn't rolled over, enter the part not rolled over on line 4b unless Ex- ception 2 applies to the part not rolled

TIP

TIP

-23- Need more information or forms? Visit IRS.gov.

Page 24 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

over. Generally, a rollover must be made within 60 days after the day you re- ceived the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.

If you rolled over the distribution into a qualified plan or you made the rollover in 2020, 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 2019 or an earlier year. If you made nonde- ductible contributions to these IRAs for 2019, 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 2019.

4. You had a 2018 or 2019 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 2019.

6. You recharacterized part or all of a contribution to a Roth IRA as a contri- bution to another type of IRA, or vice versa.

Exception 3. If all or part of the distri- bution is a qualified charitable distribu- tion (QCD), enter the total distribution on line 4a. If the total amount distributed is a QCD, enter -0- on line 4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b un- less Exception 2 applies to that part. En- ter “QCD” next to line 4b.

A QCD is a distribution made direct- ly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-de- ductible contributions (with certain ex- ceptions). You must have been at least age 701/2 when the distribution was made.

Generally, your total QCDs for the year can't be more than $100,000. (On a joint return, your spouse also can have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your in- come. If your IRA includes nondeducti- ble contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590-A for de- tails.

You can't claim a charitable contribution deduction for any QCD not included in your in-

come.

Exception 4. If all or part of the distri- bution is a health savings account (HSA) funding distribution (HFD), enter the to- tal distribution on line 4a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 4b. If only part of the distribu- tion is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 4b unless Exception 2 applies to that part. Enter “HFD” next to line 4b.

An HFD is a distribution made di- rectly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you generally can elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeduc- tible contributions, the HFD is first con- sidered to be paid out of otherwise taxa- ble income. See Pub. 969 for details.

The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you

fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III.

CAUTION !

CAUTION !

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 (a) you received an early distribution from your

IRA and the total wasn't rolled over, or (b) you were born before July 1, 1948, and received less than the minimum re- quired distribution from your tradition- al, SEP, and SIMPLE IRAs. 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 4c and 4d Pensions and Annuities

Special rules may apply if you received a distribution from a profit-sharing plan or retire-

ment plan and your main home was in one of the federally declared disaster areas eligible for these special rules at any time during the incident period. Special rules may also apply if you re- ceived a distribution on certain dates to buy or construct a main home in one of the federally declared disaster areas eli- gible for these special rules, but that home wasn't bought or constructed be- cause of the disaster. See Pub. 575 for details.

You should receive a Form 1099-R showing the total amount of your pen- sion and annuity payments before in- come tax or other deductions were with- held. This amount should be shown in box 1 of Form 1099-R. Pension and an- nuity payments include distributions from 401(k), 403(b), and governmental

CAUTION !

TIP

Need more information or forms? Visit IRS.gov. -24-

Page 25 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

457(b) plans. Rollovers and lump-sum distributions are explained later. Don’t include the following payments on lines 4c and 4d. 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 2019. 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 4d; don’t make an entry on line 4c.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

Partially Taxable Pensions and Annuities Enter the total pension or annuity pay- ments (from Form 1099-R, box 1) on line 4c. 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 4d. 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.

TIP

If your Form 1099-R shows a taxable amount, you can report that amount on line 4d. 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 4c and the taxable amount on line 4d. Enter “PSO” next to line 4d.

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 and that of your beneficiary, use your com- bined ages on the annuity starting date.

If you are the beneficiary of an em- ployee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each benefi- ciary's taxable amount.

Cost Your cost is generally your net invest- ment in the plan as of the annuity start- ing date. It doesn't include pre-tax con-

CAUTION !

-25- Need more information or forms? Visit IRS.gov.

Page 26 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Simplified Method Worksheet—Lines 4c and 4d Keep for Your Records

Before you begin: If you are the bene�ciary of a deceased employee or former employee who died before August 21, 1996, include any death bene�t exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.

More than one pension or annuity. If you had more than one partially taxable pension or annuity, �gure the taxable part of each separately. Enter the total of the taxable parts on Form 1040 or 1040-SR, line 4d. Enter the total pension or annuity payments received in 2019 on Form 1040 or 1040-SR, line 4c.

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 bene�ciary, 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 4d. 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 of�cer, see Insurance Premiums for Retired Public Safety Of�cers before entering an amount on line 4d 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 2019. You will need this number if you need to �ll 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 . . .

360 310 260 210 160

300 260 240 170 120

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 . . .

410 360 310 260 210

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 4c

Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . .

. . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . .

Need more information or forms? Visit IRS.gov. -26-

Page 27 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 4c and 4d 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 4c 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 4d. If the re- maining amount is zero and you have no other distribution to report on line 4d, enter -0- on line 4d. Also, enter "Roll- over" next to line 4d.

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 4c and the taxable part on line 4d. 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.

TIP

Lines 5a and 5b Social Security Benefits You should receive a Form SSA-1099 showing in box 3 the total social securi- ty benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2019. 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 2019 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 2019 and your total repayments (box 4) were more than your total benefits for 2019 (box 3). None of your benefits are taxa- ble for 2019. Also, if your total repay- ments in 2019 exceed your total benefits received in 2019 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.

Benefits for earlier year re- ceived in 2019? If any of your benefits are taxable for 2019

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-

TIP

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 6 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); and

2. None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).

Exception 2. You must file Schedule D but generally don’t have to file Form 8949 if Exception 1 doesn't apply, you 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:

-27- Need more information or forms? Visit IRS.gov.

Page 28 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Social Security Benefits Worksheet—Lines 5a and 5b Keep for Your Records Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 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 2019, enter “D” to the right of the word “benefits” on line 5a. If you don’t, you may get a math error notice from the IRS. Be sure you have read the Exception in the line 5a and 5b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

Before you begin:

1. Enter the total amount from box 5 of all your Forms SSA-1099 and RRB-1099. Also, enter this amount on Form 1040 or 1040-SR, line 5a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Combine the amounts from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, 4d, 6, and Schedule 1,

line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Enter the total of the amounts from Schedule 1, lines 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 5b.

Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. If you are: • Married filing jointly, enter $32,000 • Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2019, enter $25,000 . . . . . . . . . . . . . . . 8. • Married filing separately and you lived with your spouse at any time in 2019, 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 5b. If you are married filing separately and you lived apart from your spouse for all of 2019, be sure you entered “D” to the right of the word “benefits” on line 5a.

Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

10. Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.

TIP If any of your benefits are taxable for 2019 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.

Need more information or forms? Visit IRS.gov. -28-

Page 29 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

• Capital gain distributions; • A capital loss carryover from

2018; • 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 for which 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 6 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 6 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 12a instructions to figure your tax.

Total Income and Adjusted Gross Income Line 7a Report any additional income on Sched- ule 1, lines 1 through 8. Enter the amount from Schedule 1, line 9, on line 7a.

Line 7b Total Income Add the amounts from lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a. This is your total income.

TIP

Line 8a Report any adjustments to income on Schedule 1, lines 10 to 21. Enter the amount from Schedule 1, line 22, on line 8a.

Line 8b Adjusted Gross Income Subtract line 8a from line 7b and enter the amount on this line.

Tax and Credits Line 9 Itemized Deductions or Standard Deduction In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduc- tion.

Itemized Deductions To figure your itemized deductions, fill in Schedule A.

Standard Deduction Most Form 1040 filers can find their standard deduction by looking at the amounts listed to the left of line 9. Most Form 1040-SR filers can find their standard deduction by using the chart at the bottom of page 1 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, 1955, 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, 1955, or Were Blind

TIP

if you are filing Form 1040 or by using the chart on page 1 of Form 1040-SR.

• You were born before January 2, 1955.

• You are blind. • Spouse was born before January 2,

1955. • 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, 1955, or were blind. Exception 4—Increased standard de- duction for net qualified disaster loss. If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. Quali- fied disaster loss refers to losses arising from certain disasters occurring in 2016, 2017, 2018, or 2019. See the Instruc- tions for Form 4684 and Schedule A, line 16, for more information.

Line 10 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 2019 taxable income before the qualified business income deduction is less than or equal to $160,700 ($160,725 if married filing separately or $321,400 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. See the instructions for Forms 8995 and 8995-A, for more information for figuring and reporting your qualified business income deduc- tion.

-29- Need more information or forms? Visit IRS.gov.

Page 30 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Standard Deduction Worksheet for Dependents—Line 9 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, 1955

You are blind

Spouse was born before January 2, 1955

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—$12,200 • Married filing jointly—$24,400 • Head of household—$18,350

. . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Standard deduction. a. Enter the smaller of line 2 or line 3. If born after January 1, 1955, and not blind, stop here and enter this

amount on Form 1040 or 1040-SR, line 9. Otherwise, go to line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a.

b. If born before January 2, 1955, 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 9 . . . . . . . . . . . . . . . . . . . . . . . . 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, 1955, 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, 1955

Spouse was born before January 2, 1955

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 2

$13,850 15,500

Married filing jointly

1 2 3 4

$25,700 27,000 28,300 29,600

Qualifying widow(er) 1 2

$25,700 27,000

Married filing separately*

1 2 3 4

$13,500 14,800 16,100 17,400

Head of household 1 2

$20,000 21,650

* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

Need more information or forms? Visit IRS.gov. -30-

Page 31 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Line 12a Tax Include in the total on the entry space on line 12a all of the following taxes that apply.

• Tax on your taxable income. Fig- ure the tax using one of the methods de- scribed, later.

• Tax from Form(s) 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.

• Tax from Form 4972 (relating to lump-sum distributions). Check the ap- propriate box.

• Tax due to making a section 962 election (the election made by a domes- tic shareholder of a controlled foreign corporation to be taxed at corporate rates). See section 962 for details. Check box 3 and enter the amount and “962” in the space next to that box. Attach a statement showing how you figured the tax.

• Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was re- ceived in 2019 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 or 1040-SR), 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 28 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn't pay enough, we will send you a bill.

No. Use one of the following meth- ods to figure your tax. Tax Table or Tax Computation Worksheet. If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the cor- rect column. If your taxable income is $100,000 or more, use the Tax Compu- tation Worksheet right after the Tax Ta- ble.

However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies. Form 8615. Form 8615 generally must be used to figure the tax on your un- earned income over $2,200 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 2019, b. Age 18 at the end of 2019 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 2019 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 2019.

5. You don’t file a joint return in 2019.

A child born on January 1, 2002, is considered to be age 18 at the end of 2019; a child born on January 1, 2001, is considered to be age 19 at the end of 2019; and a child born on January 1, 1996, is considered to be age 24 at the end of 2019. Schedule D Tax Worksheet. If you have to file Schedule D, and line 18 or 19 of Schedule D is more than zero, use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040 or 1040-SR line 12a. 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 6.

• 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.

-31- Need more information or forms? Visit IRS.gov.

Page 32 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Foreign Earned Income Tax Worksheet—Line 12a Keep for Your Records

CAUTION !

If Form 1040 or 1040-SR, line 11b, is zero, don’t complete this worksheet. 1. Enter the amount from Form 1040 or 1040-SR, line 11b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 12a 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 12a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040 or 1040-SR, line 11b, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess.

If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then complete lines 5 and 6 above.

If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.

1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above. 3. Reduce (but not below zero) the amount on your Schedule D (Form 1040 or 1040-SR), 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 or 1040-SR).

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

Page 33 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Qualified Dividends and Capital Gain Tax Worksheet—Line 12a Keep for Your Records See the earlier instructions for line 12a to see if you can use this worksheet to figure your tax. Before completing this worksheet, complete Form 1040 or 1040-SR through line 11b. 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 6.

Before you begin:

1. Enter the amount from Form 1040 or 1040-SR, line 11b. 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 6.

4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. If filing Form 4952 (used to figure investment interest

expense deduction), enter any amount from line 4g of that form. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . 5.

6. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Enter:

$39,375 if single or married filing separately, $78,750 if married filing jointly or qualifying widow(er), $52,750 if head of household. . . . . . . . . . . . . 8.

9. Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . 11. 12. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Enter:

$434,550 if single, $244,425 if married filing separately, $488,850 if married filing jointly or qualifying widow(er), $461,700 if head of household.

. . . . . . . . . . . . 15.

16. Enter the smaller of line 1 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Add lines 7 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. 18. Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 18. 19. Enter the smaller of line 14 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. 21. Add lines 11 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21. 22. Subtract line 21 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. 23. Multiply line 22 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. 24. Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table

to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24.

25. Add lines 20, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25. 26. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table

to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26.

27. Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on the entry space on Form 1040 or 1040-SR, line 12a. If you are filing Form 2555, don’t enter this amount on the entry space on Form 1040 or 1040-SR, line 12a. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27.

* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.

-33- Need more information or forms? Visit IRS.gov.

Page 34 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Line 13a 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 2019 re- turn. Don’t file Form 8862 if you filed Form 8862 for 2018 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 2019 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 !

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

Page 35 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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.

1 $2,000.

6

4. 4Enter the amount from Form 1040 or 1040-SR, line 8b.

5. Enter the amount shown below for your �ling status.

5

CAUTION

● Married �ling jointly — $400,000

● All other �ling statuses — $200,000

No. STOP

8. Is the amount on line 3 more than the amount on line 7?

You can’t take the child tax credit on Form 1040 or 1040-SR, line 13a. You also can’t take the additional child tax credit on Form 1040 or 1040-SR, line 18b. Complete the rest of your Form 1040 or 1040-SR.

Yes. Subtract line 7 from line 3. Enter the result. Go to Part 2.

7

Part 1

8

2019 Child Tax Credit and Credit for Other Dependents Worksheet—Line 13a 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 2019, and meet all the conditions in Steps 1 through 3 under Who Quali�es 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 Quali�es as Your Dependent.

4. Be sure to see Social security number under Who Quali�es as Your Dependent.

3. To see if your qualifying relative quali�es you to take the credit for other dependents, see Step 5 under Who Quali�es 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 �rst-time homebuyer credit, or residential energy ef�cient property credit* ; b. You are excluding income from Puerto Rico; or c. You are �ling 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.

-35- Need more information or forms? Visit IRS.gov.

Page 36 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 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 13a.

You may be able to take the additional child tax credit on Form 1040 or 1040-SR, line 18b, if you answered “Yes” on line 11 or line 12 above.

First, complete your Form 1040 or 1040-SR through line 18a (also complete Schedule 3, line 11).

Then, use Schedule 8812 to figure any additional child tax credit.

11

12

9Enter the amount from Form 1040 or 1040-SR, line 12b.

Add any amounts from:

10

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; F o r m 5 6 9 5 , P a r t I I * ; 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 �le to find out if you must file Form 8862 to take the credit for 2019.CAUTION

* If applicable.

1040

1040-S R

or

Need more information or forms? Visit IRS.gov. -36-

Page 37 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Payments Line 17 Federal Income Tax Withheld Add the amounts shown as federal in- come tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 17. The amount withheld should be shown in box 2 of Form W-2 and in box 4 of Form W-2G or 1099-R. Attach

your Form(s) W-2 to your return. Attach Forms W-2G and 1099-R to the front of your return if federal income tax was withheld.

If you received a 2019 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 17. This should be shown in box 4 of Form 1099, box 6 of

Form SSA-1099, or box 10 of Form RRB-1099.

If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line 24, in the total on line 17. Attach Form 8959.

Include on line 17 any federal income tax withheld that is shown on a Sched- ule K-1.

Also include on line 17 any tax with- held that is shown on Form 1042-S, Form 8805, or Form 8288-A. You should attach the form to your return to claim a credit for the withholding.

-37- Need more information or forms? Visit IRS.gov.

Page 38 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Line 18a— 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 be able to elect to use your 2018 earned in- come to figure your EIC if (a) your 2018 earned in- come is more than your 2019 earned income, and (b)

your main home was located in one of the federally declared disaster areas eligible for this relief at any time during the inci- dent period. For details, see Pub. 596.

If you make the election to use your 2018 earned income to figure your EIC, enter “PYEI” and the amount of your 2018 earned income on the dotted line next to line 18a.

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 also may have to pay penalties.

Refunds for returns claiming the earned income credit can't be issued before mid-February 2020. This delay applies to the entire refund, not just the portion associ-

ated with the earned income credit.

All Filers 1. If, in 2019:

• 3 or more children lived with you, is the amount on Form 1040 or 1040-SR, line 8b, less than $50,162 ($55,952 if married filing jointly)?

• 2 children lived with you, is the amount on Form 1040 or 1040-SR, line 8b, less than $46,703 ($52,493 if married filing jointly)?

• 1 child lived with you, is the amount on Form 1040 or 1040-SR, line 8b, less than $41,094 ($46,884 if married filing jointly)?

• No children lived with you, is the amount on Form 1040 or 1040-SR, line 8b, less than $15,570 ($21,370 if married filing jointly)?

Yes. Continue �

No. STOP You can't take the credit.

TIP

CAUTION !

TIP

Step 1

2. Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your 2019 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 18a.

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 2019?

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 6* +

Investment Income =

*If line 6 is a loss, enter -0-.

2. Is your investment income more than $3,600? 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.

Step 2

Need more information or forms? Visit IRS.gov. -38-

Page 39 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

4. Do any of the following apply for 2019? • You are filing Schedule E. • You are reporting income from the rental of personal

property not used in a trade or business. • You are filing Form 8814 (relating to election to report

child's interest and dividends on your return). • You have income or loss from a passive activity.

Yes. Use Worksheet 1 in Pub. 596 to see if you can take the credit.

No. Go to Step 3.

Qualifying Child A qualifying child for the EIC is a child who is your...

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild,

niece, or nephew)

AND

was ...

Under age 19 at the end of 2019 and younger than you (or your spouse, if filing jointly)

or

Under age 24 at the end of 2019, 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 2019 or is filing a joint return for 2019 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 2019.

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 2019 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 2019, 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 2019, 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 2019? Yes. Skip question 3 and Step 4; go to Step 5.

No. Continue �

3. Could you be a qualifying child of another person for 2019? (Check “No” if the other person isn't required to file, and isn't filing, a 2019 tax return or is filing a 2019 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 18a.

No. Skip Step 4; go to Step 5.

Filers Without a Qualifying Child

1. Is the amount on Form 1040 or 1040-SR, line 8b, less than $15,570 ($21,370 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 2019? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1954, and before January 2, 1995.) If your spouse died in 2019 or if you are preparing a return for someone who died in 2019, 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 2019? 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 18a.

4. Are you filing a joint return for 2019? Yes. Skip questions 5 and 6; go to Step 5.

No. Continue �

5. Could you be a qualifying child of another person for 2019? (Check “No” if the other person isn't required to file, and isn't filing, a 2019 tax return or is filing a 2019 return only

Step 4

-39- Need more information or forms? Visit IRS.gov.

Page 40 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 18a.

No. Continue �

6. Can you be claimed as a dependent on someone else's 2019 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 18a 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 be able to elect to use your 2018 earned income to figure your EIC if (a) your 2018 earned income was more than your 2019 earned income, and (b) your main home was in the one of the federally declared disaster areas eligible for this relief at any time during the incident period. For details, see Pub. 596. If you make this election, skip question 2 and go to question 3.

CAUTION !

Electing to use your 2018 earned income may increase or decrease your EIC. Figure the credit using your 2019 earned income. Then, figure the credit using your 2018 earned income. Compare the amounts before making the election.

CAUTION !

If you are using your 2018 earned income to figure your 2019 EIC and you elected to include nontaxable combat pay, be sure to use 2018 nontaxable combat pay and enter that amount on the dotted line next to line 18a.

2. Were you self-employed at any time in 2019, 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 $50,162 ($55,952 if married filing jointly)? • 2 qualifying children, is your earned income less than

$46,703 ($52,493 if married filing jointly)? • 1 qualifying child, is your earned income less than

$41,094 ($46,884 if married filing jointly)? • No qualifying children, is your earned income less than

$15,570 ($21,370 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

Need more information or forms? Visit IRS.gov. -40-

Page 41 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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, also was reported on Sched- ule SE, Section B, 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 ac- tual amount from Form 1040 or 1040-SR, line 1). Be sure to an- swer “Yes” to question 2 in Step 5. Clergy. The following instructions apply to ministers, mem- bers of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Sched- ule SE and the amount on line 2 of that schedule includes an amount that also was reported on Form 1040 or 1040-SR, line 1 do the following.

1. Enter “Clergy” on the dotted line next to line 18a. 2. Determine how much of the amount on Form 1040 or

1040-SR, line 1, also was reported on Schedule SE, Section A, line 2, or Section B, line 2.

3. Subtract that amount from the amount on Form 1040 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 also can make it but doesn't have to.

If you are using your 2018 earned income to figure your 2019 EIC and you elected to include nontaxable combat pay, be sure to use 2018 nontaxable combat

pay and enter that amount on the dotted line next to line 18a.

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 18a.

Credit figured by the IRS. To have the IRS figure your EIC: 1. Enter “EIC” on the dotted line next to line 18a. 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 18a. See Combat pay, nontaxable, earlier.

3. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later.

CAUTION !

CAUTION !

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 2019 if the child was born or died in 2019 and your home was this child's home for more than half the time he or she was alive in 2019.

Form 4797 filers. If the amount on Form 1040 or 1040-SR, line 6, 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 2019 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 18a.

Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2019, the person couldn't engage in any substantial gainful activity because of a physical

-41- Need more information or forms? Visit IRS.gov.

Page 42 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 13a and 18b).

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 18a).

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 2019. 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 2019.

• 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 2019.

• 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 2019, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

If, under these rules, you can't claim a child as a quali- fying child for the EIC, you may be able to claim the EIC under the rules for a taxpayer without a qualifying

child. For more information, see Pub. 596.

Example. Your daughter meets the conditions to be a quali- fying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five

TIP

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 18a. 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 2019 return (including extensions), you can't claim the EIC on your original or an amended 2019 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 2019 return. Student. A student is a child who during any part of 5 calendar months of 2019 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.

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

Page 43 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

AWorksheet —2019 EIC—Line 18a

1040

1040-S R

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 8b.

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 �nd the credit. Be sure you use the correct column for your �ling status and the number of children you have. Enter the credit here.

Enter this amount on Form 1040 or 1040-SR, line 18a.

3

6 Part 3

Part 1

Part 2

All Filers Using Worksheet A

Filers Who Answered “No” on Line 4

Your Earned Income Credit

2

● No qualifying children, is the amount on line 3 less than $8,650 ($14,450 if married �ling jointly)?

● 1 or more qualifying children, is the amount on line 3 less than $19,050 ($24,850 if married �ling jointly)?

Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.

5

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 �le, earlier, to find out if you must file Form 8862 to take the credit for 2019.

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 �nd the credit. Be sure you use the correct column for your �ling 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 18a.

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

Page 44 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

BWorksheet —2019 EIC—Line 18a

STOP

Keep for Your Records

Use this worksheet if you answered “Yes” to Step 5, question 2. Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.

1a.

2.

3.

1a Enter the amount from Schedule SE, Section A, line 3; or Section B, line 3, whichever applies.

Subtract line 1d from l i n e 1c.

Don’t include on these lines any statutory employee income, any net pro�t from services performed as a notary public, any amount exempt from self-employment tax as the result of the �ling and approval of Form 4029 or Form 4361, or any other amounts exempt from self-employment tax.

Yes. If you want the IRS to �gure your credit, see Credit �gured by the IRS, earlier. If you want to �gure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.

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 $46,703 ($52,493 if married �ling jointly)? 1 qualifying child, is line 4b less than $41,094 ($46,884 if married �ling jointly)?

If you are married �ling a joint return, include your spouse’s amounts, if any, with yours to �gure the amounts to enter in Parts 1 through 3.

1e

c.

d.

e.

1c

Enter any amount from Schedule SE, Section B, line 4b and line 5a.

1d

Combine lines 1a and 1b.

Enter the amount from Schedule SE, Section A, line 6; or Section B, line 13, whichever applies.

=

=

For example, your net earnings from self-employment were less than $400.

a. 2a

Enter any net farm pro�t 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 pro�t 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 �ling 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 $15,570 ($21,370 if married �ling jointly)?

No. You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 18a.

* If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return.

If line 4b is zero or less, You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 18a.

4a

STOP

3 or more qualifying children, is line 4b less than $50,162 ($55,952 if married �ling jointly)?

b. 1b+

–

●

●

●

●

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

Page 45 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

BWorksheet —2019 EIC—Line 18a—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 �nd the credit. Be sure you use the correct column for your �ling status and the number of children you have. Enter the credit here.

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

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 �nd the credit. Be sure you use the correct column for your �ling status and the number of children you have. Enter the credit here.

8

11

Part 5

Part 7

All Filers Using Worksheet B

Your Earned Income Credit

7

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 18a.

No qualifying children, is the amount on line 8 less than $8,650 ($14,450 if married �ling jointly)?

1 or more qualifying children, is the amount on line 8 less than $19,050 ($24,850 if married �ling jointly)?

Look at the amounts on lines 10 and 7. Then, enter the smaller amount on line 11.

10

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 �le, earlier, to find out if you must file Form 8862 to take the credit for 2019.

Part 6

Filers Who Answered “No” on Line 9

CAUTION

11.

●

●

1040

1040-S R

or

Enter this amount on Form 1040 or 1040-SR, line 18a.

EIC

1040 or 1040-SR

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

2019 Earned Income Credit (EIC) Table Caution. This is not a tax table.

At least

2

Your credit is—

1

And your filing status is—

0

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

3

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

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–

2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509

Page 46 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

(Continued)

- 46 - 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–

5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869 6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891 6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914 6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936 6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959 6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981 6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004 6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026 6,750 6,800 518 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 6,950 529 2,355 2,770 3,116 529 2,355 2,770 3,116 6,950 7,000 529 2,372 2,790 3,139 529 2,372 2,790 3,139 7,000 7,050 529 2,389 2,810 3,161 529 2,389 2,810 3,161 7,050 7,100 529 2,406 2,830 3,184 529 2,406 2,830 3,184 7,100 7,150 529 2,423 2,850 3,206 529 2,423 2,850 3,206 7,150 7,200 529 2,440 2,870 3,229 529 2,440 2,870 3,229 7,200 7,250 529 2,457 2,890 3,251 529 2,457 2,890 3,251 7,250 7,300 529 2,474 2,910 3,274 529 2,474 2,910 3,274 7,300 7,350 529 2,491 2,930 3,296 529 2,491 2,930 3,296 7,350 7,400 529 2,508 2,950 3,319 529 2,508 2,950 3,319 7,400 7,450 529 2,525 2,970 3,341 529 2,525 2,970 3,341 7,450 7,500 529 2,542 2,990 3,364 529 2,542 2,990 3,364 7,500 7,550 529 2,559 3,010 3,386 529 2,559 3,010 3,386 7,550 7,600 529 2,576 3,030 3,409 529 2,576 3,030 3,409 7,600 7,650 529 2,593 3,050 3,431 529 2,593 3,050 3,431 7,650 7,700 529 2,610 3,070 3,454 529 2,610 3,070 3,454 7,700 7,750 529 2,627 3,090 3,476 529 2,627 3,090 3,476 7,750 7,800 529 2,644 3,110 3,499 529 2,644 3,110 3,499 7,800 7,850 529 2,661 3,130 3,521 529 2,661 3,130 3,521 7,850 7,900 529 2,678 3,150 3,544 529 2,678 3,150 3,544 7,900 7,950 529 2,695 3,170 3,566 529 2,695 3,170 3,566 7,950 8,000 529 2,712 3,190 3,589 529 2,712 3,190 3,589 8,000 8,050 529 2,729 3,210 3,611 529 2,729 3,210 3,611 8,050 8,100 529 2,746 3,230 3,634 529 2,746 3,230 3,634 8,100 8,150 529 2,763 3,250 3,656 529 2,763 3,250 3,656 8,150 8,200 529 2,780 3,270 3,679 529 2,780 3,270 3,679 8,200 8,250 529 2,797 3,290 3,701 529 2,797 3,290 3,701 8,250 8,300 529 2,814 3,310 3,724 529 2,814 3,310 3,724 8,300 8,350 529 2,831 3,330 3,746 529 2,831 3,330 3,746 8,350 8,400 529 2,848 3,350 3,769 529 2,848 3,350 3,769 8,400 8,450 529 2,865 3,370 3,791 529 2,865 3,370 3,791 8,450 8,500 529 2,882 3,390 3,814 529 2,882 3,390 3,814 8,500 8,550 529 2,899 3,410 3,836 529 2,899 3,410 3,836 8,550 8,600 529 2,916 3,430 3,859 529 2,916 3,430 3,859 8,600 8,650 529 2,933 3,450 3,881 529 2,933 3,450 3,881 8,650 8,700 527 2,950 3,470 3,904 529 2,950 3,470 3,904 8,700 8,750 524 2,967 3,490 3,926 529 2,967 3,490 3,926 8,750 8,800 520 2,984 3,510 3,949 529 2,984 3,510 3,949 8,800 8,850 516 3,001 3,530 3,971 529 3,001 3,530 3,971 8,850 8,900 512 3,018 3,550 3,994 529 3,018 3,550 3,994 8,900 8,950 508 3,035 3,570 4,016 529 3,035 3,570 4,016 8,950 9,000 505 3,052 3,590 4,039 529 3,052 3,590 4,039 9,000 9,050 501 3,069 3,610 4,061 529 3,069 3,610 4,061 9,050 9,100 497 3,086 3,630 4,084 529 3,086 3,630 4,084 9,100 9,150 493 3,103 3,650 4,106 529 3,103 3,650 4,106 9,150 9,200 489 3,120 3,670 4,129 529 3,120 3,670 4,129

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–

9,200 9,250 485 3,137 3,690 4,151 529 3,137 3,690 4,151 9,250 9,300 482 3,154 3,710 4,174 529 3,154 3,710 4,174 9,300 9,350 478 3,171 3,730 4,196 529 3,171 3,730 4,196 9,350 9,400 474 3,188 3,750 4,219 529 3,188 3,750 4,219 9,400 9,450 470 3,205 3,770 4,241 529 3,205 3,770 4,241 9,450 9,500 466 3,222 3,790 4,264 529 3,222 3,790 4,264 9,500 9,550 462 3,239 3,810 4,286 529 3,239 3,810 4,286 9,550 9,600 459 3,256 3,830 4,309 529 3,256 3,830 4,309 9,600 9,650 455 3,273 3,850 4,331 529 3,273 3,850 4,331 9,650 9,700 451 3,290 3,870 4,354 529 3,290 3,870 4,354 9,700 9,750 447 3,307 3,890 4,376 529 3,307 3,890 4,376 9,750 9,800 443 3,324 3,910 4,399 529 3,324 3,910 4,399 9,800 9,850 439 3,341 3,930 4,421 529 3,341 3,930 4,421 9,850 9,900 436 3,358 3,950 4,444 529 3,358 3,950 4,444 9,900 9,950 432 3,375 3,970 4,466 529 3,375 3,970 4,466 9,950 10,000 428 3,392 3,990 4,489 529 3,392 3,990 4,489

10,000 10,050 424 3,409 4,010 4,511 529 3,409 4,010 4,511 10,050 10,100 420 3,426 4,030 4,534 529 3,426 4,030 4,534 10,100 10,150 417 3,443 4,050 4,556 529 3,443 4,050 4,556 10,150 10,200 413 3,460 4,070 4,579 529 3,460 4,070 4,579 10,200 10,250 409 3,477 4,090 4,601 529 3,477 4,090 4,601 10,250 10,300 405 3,494 4,110 4,624 529 3,494 4,110 4,624 10,300 10,350 401 3,511 4,130 4,646 529 3,511 4,130 4,646 10,350 10,400 397 3,526 4,150 4,669 529 3,526 4,150 4,669 10,400 10,450 394 3,526 4,170 4,691 529 3,526 4,170 4,691 10,450 10,500 390 3,526 4,190 4,714 529 3,526 4,190 4,714 10,500 10,550 386 3,526 4,210 4,736 529 3,526 4,210 4,736 10,550 10,600 382 3,526 4,230 4,759 529 3,526 4,230 4,759 10,600 10,650 378 3,526 4,250 4,781 529 3,526 4,250 4,781 10,650 10,700 374 3,526 4,270 4,804 529 3,526 4,270 4,804 10,700 10,750 371 3,526 4,290 4,826 529 3,526 4,290 4,826 10,750 10,800 367 3,526 4,310 4,849 529 3,526 4,310 4,849 10,800 10,850 363 3,526 4,330 4,871 529 3,526 4,330 4,871 10,850 10,900 359 3,526 4,350 4,894 529 3,526 4,350 4,894 10,900 10,950 355 3,526 4,370 4,916 529 3,526 4,370 4,916 10,950 11,000 352 3,526 4,390 4,939 529 3,526 4,390 4,939 11,000 11,050 348 3,526 4,410 4,961 529 3,526 4,410 4,961 11,050 11,100 344 3,526 4,430 4,984 529 3,526 4,430 4,984 11,100 11,150 340 3,526 4,450 5,006 529 3,526 4,450 5,006 11,150 11,200 336 3,526 4,470 5,029 529 3,526 4,470 5,029 11,200 11,250 332 3,526 4,490 5,051 529 3,526 4,490 5,051 11,250 11,300 329 3,526 4,510 5,074 529 3,526 4,510 5,074 11,300 11,350 325 3,526 4,530 5,096 529 3,526 4,530 5,096 11,350 11,400 321 3,526 4,550 5,119 529 3,526 4,550 5,119 11,400 11,450 317 3,526 4,570 5,141 529 3,526 4,570 5,141 11,450 11,500 313 3,526 4,590 5,164 529 3,526 4,590 5,164 11,500 11,550 309 3,526 4,610 5,186 529 3,526 4,610 5,186 11,550 11,600 306 3,526 4,630 5,209 529 3,526 4,630 5,209 11,600 11,650 302 3,526 4,650 5,231 529 3,526 4,650 5,231 11,650 11,700 298 3,526 4,670 5,254 529 3,526 4,670 5,254 11,700 11,750 294 3,526 4,690 5,276 529 3,526 4,690 5,276 11,750 11,800 290 3,526 4,710 5,299 529 3,526 4,710 5,299 11,800 11,850 286 3,526 4,730 5,321 529 3,526 4,730 5,321 11,850 11,900 283 3,526 4,750 5,344 529 3,526 4,750 5,344 11,900 11,950 279 3,526 4,770 5,366 529 3,526 4,770 5,366 11,950 12,000 275 3,526 4,790 5,389 529 3,526 4,790 5,389 12,000 12,050 271 3,526 4,810 5,411 529 3,526 4,810 5,411 12,050 12,100 267 3,526 4,830 5,434 529 3,526 4,830 5,434 12,100 12,150 264 3,526 4,850 5,456 529 3,526 4,850 5,456 12,150 12,200 260 3,526 4,870 5,479 529 3,526 4,870 5,479 12,200 12,250 256 3,526 4,890 5,501 529 3,526 4,890 5,501 12,250 12,300 252 3,526 4,910 5,524 529 3,526 4,910 5,524 12,300 12,350 248 3,526 4,930 5,546 529 3,526 4,930 5,546 12,350 12,400 244 3,526 4,950 5,569 529 3,526 4,950 5,569 12,400 12,450 241 3,526 4,970 5,591 529 3,526 4,970 5,591 12,450 12,500 237 3,526 4,990 5,614 529 3,526 4,990 5,614 12,500 12,550 233 3,526 5,010 5,636 529 3,526 5,010 5,636 12,550 12,600 229 3,526 5,030 5,659 529 3,526 5,030 5,659 12,600 12,650 225 3,526 5,050 5,681 529 3,526 5,050 5,681 12,650 12,700 221 3,526 5,070 5,704 529 3,526 5,070 5,704 12,700 12,750 218 3,526 5,090 5,726 529 3,526 5,090 5,726 12,750 12,800 214 3,526 5,110 5,749 529 3,526 5,110 5,749

Page 47 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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

(Continued)

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

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–

12,800 12,850 210 3,526 5,130 5,771 529 3,526 5,130 5,771 12,850 12,900 206 3,526 5,150 5,794 529 3,526 5,150 5,794 12,900 12,950 202 3,526 5,170 5,816 529 3,526 5,170 5,816 12,950 13,000 199 3,526 5,190 5,839 529 3,526 5,190 5,839 13,000 13,050 195 3,526 5,210 5,861 529 3,526 5,210 5,861 13,050 13,100 191 3,526 5,230 5,884 529 3,526 5,230 5,884 13,100 13,150 187 3,526 5,250 5,906 529 3,526 5,250 5,906 13,150 13,200 183 3,526 5,270 5,929 529 3,526 5,270 5,929 13,200 13,250 179 3,526 5,290 5,951 529 3,526 5,290 5,951 13,250 13,300 176 3,526 5,310 5,974 529 3,526 5,310 5,974 13,300 13,350 172 3,526 5,330 5,996 529 3,526 5,330 5,996 13,350 13,400 168 3,526 5,350 6,019 529 3,526 5,350 6,019 13,400 13,450 164 3,526 5,370 6,041 529 3,526 5,370 6,041 13,450 13,500 160 3,526 5,390 6,064 529 3,526 5,390 6,064 13,500 13,550 156 3,526 5,410 6,086 529 3,526 5,410 6,086 13,550 13,600 153 3,526 5,430 6,109 529 3,526 5,430 6,109 13,600 13,650 149 3,526 5,450 6,131 529 3,526 5,450 6,131 13,650 13,700 145 3,526 5,470 6,154 529 3,526 5,470 6,154 13,700 13,750 141 3,526 5,490 6,176 529 3,526 5,490 6,176 13,750 13,800 137 3,526 5,510 6,199 529 3,526 5,510 6,199 13,800 13,850 133 3,526 5,530 6,221 529 3,526 5,530 6,221 13,850 13,900 130 3,526 5,550 6,244 529 3,526 5,550 6,244 13,900 13,950 126 3,526 5,570 6,266 529 3,526 5,570 6,266 13,950 14,000 122 3,526 5,590 6,289 529 3,526 5,590 6,289 14,000 14,050 118 3,526 5,610 6,311 529 3,526 5,610 6,311 14,050 14,100 114 3,526 5,630 6,334 529 3,526 5,630 6,334 14,100 14,150 111 3,526 5,650 6,356 529 3,526 5,650 6,356 14,150 14,200 107 3,526 5,670 6,379 529 3,526 5,670 6,379 14,200 14,250 103 3,526 5,690 6,401 529 3,526 5,690 6,401 14,250 14,300 99 3,526 5,710 6,424 529 3,526 5,710 6,424 14,300 14,350 95 3,526 5,730 6,446 529 3,526 5,730 6,446 14,350 14,400 91 3,526 5,750 6,469 529 3,526 5,750 6,469 14,400 14,450 88 3,526 5,770 6,491 529 3,526 5,770 6,491 14,450 14,500 84 3,526 5,790 6,514 527 3,526 5,790 6,514 14,500 14,550 80 3,526 5,810 6,536 524 3,526 5,810 6,536 14,550 14,600 76 3,526 5,828 6,557 520 3,526 5,828 6,557 14,600 14,650 72 3,526 5,828 6,557 516 3,526 5,828 6,557 14,650 14,700 68 3,526 5,828 6,557 512 3,526 5,828 6,557 14,700 14,750 65 3,526 5,828 6,557 508 3,526 5,828 6,557 14,750 14,800 61 3,526 5,828 6,557 505 3,526 5,828 6,557 14,800 14,850 57 3,526 5,828 6,557 501 3,526 5,828 6,557 14,850 14,900 53 3,526 5,828 6,557 497 3,526 5,828 6,557 14,900 14,950 49 3,526 5,828 6,557 493 3,526 5,828 6,557 14,950 15,000 46 3,526 5,828 6,557 489 3,526 5,828 6,557 15,000 15,050 42 3,526 5,828 6,557 485 3,526 5,828 6,557 15,050 15,100 38 3,526 5,828 6,557 482 3,526 5,828 6,557 15,100 15,150 34 3,526 5,828 6,557 478 3,526 5,828 6,557 15,150 15,200 30 3,526 5,828 6,557 474 3,526 5,828 6,557 15,200 15,250 26 3,526 5,828 6,557 470 3,526 5,828 6,557 15,250 15,300 23 3,526 5,828 6,557 466 3,526 5,828 6,557 15,300 15,350 19 3,526 5,828 6,557 462 3,526 5,828 6,557 15,350 15,400 15 3,526 5,828 6,557 459 3,526 5,828 6,557 15,400 15,450 11 3,526 5,828 6,557 455 3,526 5,828 6,557 15,450 15,500 7 3,526 5,828 6,557 451 3,526 5,828 6,557 15,500 15,550 3 3,526 5,828 6,557 447 3,526 5,828 6,557 15,550 15,600 * 3,526 5,828 6,557 443 3,526 5,828 6,557 15,600 15,650 0 3,526 5,828 6,557 439 3,526 5,828 6,557 15,650 15,700 0 3,526 5,828 6,557 436 3,526 5,828 6,557 15,700 15,750 0 3,526 5,828 6,557 432 3,526 5,828 6,557 15,750 15,800 0 3,526 5,828 6,557 428 3,526 5,828 6,557 15,800 15,850 0 3,526 5,828 6,557 424 3,526 5,828 6,557 15,850 15,900 0 3,526 5,828 6,557 420 3,526 5,828 6,557 15,900 15,950 0 3,526 5,828 6,557 417 3,526 5,828 6,557 15,950 16,000 0 3,526 5,828 6,557 413 3,526 5,828 6,557

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–

16,000 16,050 0 3,526 5,828 6,557 409 3,526 5,828 6,557 16,050 16,100 0 3,526 5,828 6,557 405 3,526 5,828 6,557 16,100 16,150 0 3,526 5,828 6,557 401 3,526 5,828 6,557 16,150 16,200 0 3,526 5,828 6,557 397 3,526 5,828 6,557 16,200 16,250 0 3,526 5,828 6,557 394 3,526 5,828 6,557 16,250 16,300 0 3,526 5,828 6,557 390 3,526 5,828 6,557 16,300 16,350 0 3,526 5,828 6,557 386 3,526 5,828 6,557 16,350 16,400 0 3,526 5,828 6,557 382 3,526 5,828 6,557 16,400 16,450 0 3,526 5,828 6,557 378 3,526 5,828 6,557 16,450 16,500 0 3,526 5,828 6,557 374 3,526 5,828 6,557 16,500 16,550 0 3,526 5,828 6,557 371 3,526 5,828 6,557 16,550 16,600 0 3,526 5,828 6,557 367 3,526 5,828 6,557 16,600 16,650 0 3,526 5,828 6,557 363 3,526 5,828 6,557 16,650 16,700 0 3,526 5,828 6,557 359 3,526 5,828 6,557 16,700 16,750 0 3,526 5,828 6,557 355 3,526 5,828 6,557 16,750 16,800 0 3,526 5,828 6,557 352 3,526 5,828 6,557 16,800 16,850 0 3,526 5,828 6,557 348 3,526 5,828 6,557 16,850 16,900 0 3,526 5,828 6,557 344 3,526 5,828 6,557 16,900 16,950 0 3,526 5,828 6,557 340 3,526 5,828 6,557 16,950 17,000 0 3,526 5,828 6,557 336 3,526 5,828 6,557 17,000 17,050 0 3,526 5,828 6,557 332 3,526 5,828 6,557 17,050 17,100 0 3,526 5,828 6,557 329 3,526 5,828 6,557 17,100 17,150 0 3,526 5,828 6,557 325 3,526 5,828 6,557 17,150 17,200 0 3,526 5,828 6,557 321 3,526 5,828 6,557 17,200 17,250 0 3,526 5,828 6,557 317 3,526 5,828 6,557 17,250 17,300 0 3,526 5,828 6,557 313 3,526 5,828 6,557 17,300 17,350 0 3,526 5,828 6,557 309 3,526 5,828 6,557 17,350 17,400 0 3,526 5,828 6,557 306 3,526 5,828 6,557 17,400 17,450 0 3,526 5,828 6,557 302 3,526 5,828 6,557 17,450 17,500 0 3,526 5,828 6,557 298 3,526 5,828 6,557 17,500 17,550 0 3,526 5,828 6,557 294 3,526 5,828 6,557 17,550 17,600 0 3,526 5,828 6,557 290 3,526 5,828 6,557 17,600 17,650 0 3,526 5,828 6,557 286 3,526 5,828 6,557 17,650 17,700 0 3,526 5,828 6,557 283 3,526 5,828 6,557 17,700 17,750 0 3,526 5,828 6,557 279 3,526 5,828 6,557 17,750 17,800 0 3,526 5,828 6,557 275 3,526 5,828 6,557 17,800 17,850 0 3,526 5,828 6,557 271 3,526 5,828 6,557 17,850 17,900 0 3,526 5,828 6,557 267 3,526 5,828 6,557 17,900 17,950 0 3,526 5,828 6,557 264 3,526 5,828 6,557 17,950 18,000 0 3,526 5,828 6,557 260 3,526 5,828 6,557 18,000 18,050 0 3,526 5,828 6,557 256 3,526 5,828 6,557 18,050 18,100 0 3,526 5,828 6,557 252 3,526 5,828 6,557 18,100 18,150 0 3,526 5,828 6,557 248 3,526 5,828 6,557 18,150 18,200 0 3,526 5,828 6,557 244 3,526 5,828 6,557 18,200 18,250 0 3,526 5,828 6,557 241 3,526 5,828 6,557 18,250 18,300 0 3,526 5,828 6,557 237 3,526 5,828 6,557 18,300 18,350 0 3,526 5,828 6,557 233 3,526 5,828 6,557 18,350 18,400 0 3,526 5,828 6,557 229 3,526 5,828 6,557 18,400 18,450 0 3,526 5,828 6,557 225 3,526 5,828 6,557 18,450 18,500 0 3,526 5,828 6,557 221 3,526 5,828 6,557 18,500 18,550 0 3,526 5,828 6,557 218 3,526 5,828 6,557 18,550 18,600 0 3,526 5,828 6,557 214 3,526 5,828 6,557 18,600 18,650 0 3,526 5,828 6,557 210 3,526 5,828 6,557 18,650 18,700 0 3,526 5,828 6,557 206 3,526 5,828 6,557 18,700 18,750 0 3,526 5,828 6,557 202 3,526 5,828 6,557 18,750 18,800 0 3,526 5,828 6,557 199 3,526 5,828 6,557 18,800 18,850 0 3,526 5,828 6,557 195 3,526 5,828 6,557 18,850 18,900 0 3,526 5,828 6,557 191 3,526 5,828 6,557 18,900 18,950 0 3,526 5,828 6,557 187 3,526 5,828 6,557 18,950 19,000 0 3,526 5,828 6,557 183 3,526 5,828 6,557 19,000 19,050 0 3,526 5,828 6,557 179 3,526 5,828 6,557 19,050 19,100 0 3,519 5,819 6,547 176 3,526 5,828 6,557 19,100 19,150 0 3,511 5,808 6,536 172 3,526 5,828 6,557 19,150 19,200 0 3,503 5,797 6,526 168 3,526 5,828 6,557

* If the amount you are looking up from the worksheet is at least $15,550 but less than $15,570, and you have no qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $15,570 or more, and you have no qualifying children, you can’t take the credit.

Page 48 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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

(Continued)

- 48 - 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–

19,200 19,250 0 3,495 5,787 6,515 164 3,526 5,828 6,557 19,250 19,300 0 3,487 5,776 6,505 160 3,526 5,828 6,557 19,300 19,350 0 3,479 5,766 6,494 156 3,526 5,828 6,557 19,350 19,400 0 3,471 5,755 6,484 153 3,526 5,828 6,557 19,400 19,450 0 3,463 5,745 6,473 149 3,526 5,828 6,557 19,450 19,500 0 3,455 5,734 6,463 145 3,526 5,828 6,557 19,500 19,550 0 3,447 5,724 6,452 141 3,526 5,828 6,557 19,550 19,600 0 3,439 5,713 6,442 137 3,526 5,828 6,557 19,600 19,650 0 3,431 5,703 6,431 133 3,526 5,828 6,557 19,650 19,700 0 3,423 5,692 6,421 130 3,526 5,828 6,557 19,700 19,750 0 3,415 5,682 6,410 126 3,526 5,828 6,557 19,750 19,800 0 3,407 5,671 6,400 122 3,526 5,828 6,557 19,800 19,850 0 3,399 5,661 6,389 118 3,526 5,828 6,557 19,850 19,900 0 3,391 5,650 6,379 114 3,526 5,828 6,557 19,900 19,950 0 3,383 5,640 6,368 111 3,526 5,828 6,557 19,950 20,000 0 3,375 5,629 6,357 107 3,526 5,828 6,557 20,000 20,050 0 3,367 5,618 6,347 103 3,526 5,828 6,557 20,050 20,100 0 3,359 5,608 6,336 99 3,526 5,828 6,557 20,100 20,150 0 3,351 5,597 6,326 95 3,526 5,828 6,557 20,150 20,200 0 3,343 5,587 6,315 91 3,526 5,828 6,557 20,200 20,250 0 3,335 5,576 6,305 88 3,526 5,828 6,557 20,250 20,300 0 3,327 5,566 6,294 84 3,526 5,828 6,557 20,300 20,350 0 3,319 5,555 6,284 80 3,526 5,828 6,557 20,350 20,400 0 3,311 5,545 6,273 76 3,526 5,828 6,557 20,400 20,450 0 3,303 5,534 6,263 72 3,526 5,828 6,557 20,450 20,500 0 3,295 5,524 6,252 68 3,526 5,828 6,557 20,500 20,550 0 3,287 5,513 6,242 65 3,526 5,828 6,557 20,550 20,600 0 3,279 5,503 6,231 61 3,526 5,828 6,557 20,600 20,650 0 3,271 5,492 6,221 57 3,526 5,828 6,557 20,650 20,700 0 3,263 5,482 6,210 53 3,526 5,828 6,557 20,700 20,750 0 3,255 5,471 6,200 49 3,526 5,828 6,557 20,750 20,800 0 3,247 5,461 6,189 46 3,526 5,828 6,557 20,800 20,850 0 3,239 5,450 6,178 42 3,526 5,828 6,557 20,850 20,900 0 3,231 5,439 6,168 38 3,526 5,828 6,557 20,900 20,950 0 3,223 5,429 6,157 34 3,526 5,828 6,557 20,950 21,000 0 3,215 5,418 6,147 30 3,526 5,828 6,557 21,000 21,050 0 3,207 5,408 6,136 26 3,526 5,828 6,557 21,050 21,100 0 3,199 5,397 6,126 23 3,526 5,828 6,557 21,100 21,150 0 3,191 5,387 6,115 19 3,526 5,828 6,557 21,150 21,200 0 3,183 5,376 6,105 15 3,526 5,828 6,557 21,200 21,250 0 3,175 5,366 6,094 11 3,526 5,828 6,557 21,250 21,300 0 3,167 5,355 6,084 7 3,526 5,828 6,557 21,300 21,350 0 3,159 5,345 6,073 3 3,526 5,828 6,557 21,350 21,400 0 3,151 5,334 6,063 * 3,526 5,828 6,557 21,400 21,450 0 3,143 5,324 6,052 0 3,526 5,828 6,557 21,450 21,500 0 3,135 5,313 6,042 0 3,526 5,828 6,557 21,500 21,550 0 3,127 5,303 6,031 0 3,526 5,828 6,557 21,550 21,600 0 3,119 5,292 6,021 0 3,526 5,828 6,557 21,600 21,650 0 3,111 5,281 6,010 0 3,526 5,828 6,557 21,650 21,700 0 3,103 5,271 5,999 0 3,526 5,828 6,557 21,700 21,750 0 3,095 5,260 5,989 0 3,526 5,828 6,557 21,750 21,800 0 3,087 5,250 5,978 0 3,526 5,828 6,557 21,800 21,850 0 3,079 5,239 5,968 0 3,526 5,828 6,557 21,850 21,900 0 3,071 5,229 5,957 0 3,526 5,828 6,557 21,900 21,950 0 3,063 5,218 5,947 0 3,526 5,828 6,557 21,950 22,000 0 3,055 5,208 5,936 0 3,526 5,828 6,557 22,000 22,050 0 3,047 5,197 5,926 0 3,526 5,828 6,557 22,050 22,100 0 3,039 5,187 5,915 0 3,526 5,828 6,557 22,100 22,150 0 3,031 5,176 5,905 0 3,526 5,828 6,557 22,150 22,200 0 3,023 5,166 5,894 0 3,526 5,828 6,557 22,200 22,250 0 3,015 5,155 5,884 0 3,526 5,828 6,557 22,250 22,300 0 3,007 5,145 5,873 0 3,526 5,828 6,557 22,300 22,350 0 2,999 5,134 5,863 0 3,526 5,828 6,557 22,350 22,400 0 2,991 5,124 5,852 0 3,526 5,828 6,557

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–

22,400 22,450 0 2,983 5,113 5,842 0 3,526 5,828 6,557 22,450 22,500 0 2,975 5,102 5,831 0 3,526 5,828 6,557 22,500 22,550 0 2,967 5,092 5,820 0 3,526 5,828 6,557 22,550 22,600 0 2,959 5,081 5,810 0 3,526 5,828 6,557 22,600 22,650 0 2,951 5,071 5,799 0 3,526 5,828 6,557 22,650 22,700 0 2,943 5,060 5,789 0 3,526 5,828 6,557 22,700 22,750 0 2,935 5,050 5,778 0 3,526 5,828 6,557 22,750 22,800 0 2,927 5,039 5,768 0 3,526 5,828 6,557 22,800 22,850 0 2,919 5,029 5,757 0 3,526 5,828 6,557 22,850 22,900 0 2,911 5,018 5,747 0 3,526 5,828 6,557 22,900 22,950 0 2,903 5,008 5,736 0 3,526 5,828 6,557 22,950 23,000 0 2,895 4,997 5,726 0 3,526 5,828 6,557 23,000 23,050 0 2,887 4,987 5,715 0 3,526 5,828 6,557 23,050 23,100 0 2,879 4,976 5,705 0 3,526 5,828 6,557 23,100 23,150 0 2,871 4,966 5,694 0 3,526 5,828 6,557 23,150 23,200 0 2,863 4,955 5,684 0 3,526 5,828 6,557 23,200 23,250 0 2,855 4,945 5,673 0 3,526 5,828 6,557 23,250 23,300 0 2,847 4,934 5,663 0 3,526 5,828 6,557 23,300 23,350 0 2,839 4,923 5,652 0 3,526 5,828 6,557 23,350 23,400 0 2,831 4,913 5,641 0 3,526 5,828 6,557 23,400 23,450 0 2,823 4,902 5,631 0 3,526 5,828 6,557 23,450 23,500 0 2,815 4,892 5,620 0 3,526 5,828 6,557 23,500 23,550 0 2,807 4,881 5,610 0 3,526 5,828 6,557 23,550 23,600 0 2,800 4,871 5,599 0 3,526 5,828 6,557 23,600 23,650 0 2,792 4,860 5,589 0 3,526 5,828 6,557 23,650 23,700 0 2,784 4,850 5,578 0 3,526 5,828 6,557 23,700 23,750 0 2,776 4,839 5,568 0 3,526 5,828 6,557 23,750 23,800 0 2,768 4,829 5,557 0 3,526 5,828 6,557 23,800 23,850 0 2,760 4,818 5,547 0 3,526 5,828 6,557 23,850 23,900 0 2,752 4,808 5,536 0 3,526 5,828 6,557 23,900 23,950 0 2,744 4,797 5,526 0 3,526 5,828 6,557 23,950 24,000 0 2,736 4,787 5,515 0 3,526 5,828 6,557 24,000 24,050 0 2,728 4,776 5,505 0 3,526 5,828 6,557 24,050 24,100 0 2,720 4,766 5,494 0 3,526 5,828 6,557 24,100 24,150 0 2,712 4,755 5,483 0 3,526 5,828 6,557 24,150 24,200 0 2,704 4,744 5,473 0 3,526 5,828 6,557 24,200 24,250 0 2,696 4,734 5,462 0 3,526 5,828 6,557 24,250 24,300 0 2,688 4,723 5,452 0 3,526 5,828 6,557 24,300 24,350 0 2,680 4,713 5,441 0 3,526 5,828 6,557 24,350 24,400 0 2,672 4,702 5,431 0 3,526 5,828 6,557 24,400 24,450 0 2,664 4,692 5,420 0 3,526 5,828 6,557 24,450 24,500 0 2,656 4,681 5,410 0 3,526 5,828 6,557 24,500 24,550 0 2,648 4,671 5,399 0 3,526 5,828 6,557 24,550 24,600 0 2,640 4,660 5,389 0 3,526 5,828 6,557 24,600 24,650 0 2,632 4,650 5,378 0 3,526 5,828 6,557 24,650 24,700 0 2,624 4,639 5,368 0 3,526 5,828 6,557 24,700 24,750 0 2,616 4,629 5,357 0 3,526 5,828 6,557 24,750 24,800 0 2,608 4,618 5,347 0 3,526 5,828 6,557 24,800 24,850 0 2,600 4,608 5,336 0 3,526 5,828 6,557 24,850 24,900 0 2,592 4,597 5,326 0 3,517 5,816 6,545 24,900 24,950 0 2,584 4,587 5,315 0 3,509 5,806 6,534 24,950 25,000 0 2,576 4,576 5,304 0 3,501 5,795 6,524 25,000 25,050 0 2,568 4,565 5,294 0 3,493 5,785 6,513 25,050 25,100 0 2,560 4,555 5,283 0 3,485 5,774 6,503 25,100 25,150 0 2,552 4,544 5,273 0 3,477 5,764 6,492 25,150 25,200 0 2,544 4,534 5,262 0 3,469 5,753 6,482 25,200 25,250 0 2,536 4,523 5,252 0 3,461 5,743 6,471 25,250 25,300 0 2,528 4,513 5,241 0 3,453 5,732 6,461 25,300 25,350 0 2,520 4,502 5,231 0 3,445 5,722 6,450 25,350 25,400 0 2,512 4,492 5,220 0 3,437 5,711 6,440 25,400 25,450 0 2,504 4,481 5,210 0 3,429 5,701 6,429 25,450 25,500 0 2,496 4,471 5,199 0 3,421 5,690 6,419 25,500 25,550 0 2,488 4,460 5,189 0 3,413 5,680 6,408 25,550 25,600 0 2,480 4,450 5,178 0 3,405 5,669 6,397

* If the amount you are looking up from the worksheet is at least $21,350 but less than $21,370, and you have no qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $21,370 or more, and you have no qualifying children, you can’t take the credit.

Page 49 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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

(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–

25,600 25,650 0 2,472 4,439 5,168 0 3,397 5,658 6,387 25,650 25,700 0 2,464 4,429 5,157 0 3,389 5,648 6,376 25,700 25,750 0 2,456 4,418 5,147 0 3,381 5,637 6,366 25,750 25,800 0 2,448 4,408 5,136 0 3,373 5,627 6,355 25,800 25,850 0 2,440 4,397 5,125 0 3,365 5,616 6,345 25,850 25,900 0 2,432 4,386 5,115 0 3,357 5,606 6,334 25,900 25,950 0 2,424 4,376 5,104 0 3,349 5,595 6,324 25,950 26,000 0 2,416 4,365 5,094 0 3,341 5,585 6,313 26,000 26,050 0 2,408 4,355 5,083 0 3,333 5,574 6,303 26,050 26,100 0 2,400 4,344 5,073 0 3,325 5,564 6,292 26,100 26,150 0 2,392 4,334 5,062 0 3,317 5,553 6,282 26,150 26,200 0 2,384 4,323 5,052 0 3,309 5,543 6,271 26,200 26,250 0 2,376 4,313 5,041 0 3,301 5,532 6,261 26,250 26,300 0 2,368 4,302 5,031 0 3,293 5,522 6,250 26,300 26,350 0 2,360 4,292 5,020 0 3,285 5,511 6,240 26,350 26,400 0 2,352 4,281 5,010 0 3,277 5,501 6,229 26,400 26,450 0 2,344 4,271 4,999 0 3,269 5,490 6,218 26,450 26,500 0 2,336 4,260 4,989 0 3,261 5,479 6,208 26,500 26,550 0 2,328 4,250 4,978 0 3,253 5,469 6,197 26,550 26,600 0 2,320 4,239 4,968 0 3,245 5,458 6,187 26,600 26,650 0 2,312 4,228 4,957 0 3,237 5,448 6,176 26,650 26,700 0 2,304 4,218 4,946 0 3,229 5,437 6,166 26,700 26,750 0 2,296 4,207 4,936 0 3,221 5,427 6,155 26,750 26,800 0 2,288 4,197 4,925 0 3,213 5,416 6,145 26,800 26,850 0 2,280 4,186 4,915 0 3,205 5,406 6,134 26,850 26,900 0 2,272 4,176 4,904 0 3,197 5,395 6,124 26,900 26,950 0 2,264 4,165 4,894 0 3,189 5,385 6,113 26,950 27,000 0 2,256 4,155 4,883 0 3,181 5,374 6,103 27,000 27,050 0 2,248 4,144 4,873 0 3,173 5,364 6,092 27,050 27,100 0 2,240 4,134 4,862 0 3,165 5,353 6,082 27,100 27,150 0 2,232 4,123 4,852 0 3,157 5,343 6,071 27,150 27,200 0 2,224 4,113 4,841 0 3,149 5,332 6,061 27,200 27,250 0 2,216 4,102 4,831 0 3,141 5,322 6,050 27,250 27,300 0 2,208 4,092 4,820 0 3,133 5,311 6,039 27,300 27,350 0 2,200 4,081 4,810 0 3,126 5,300 6,029 27,350 27,400 0 2,192 4,071 4,799 0 3,118 5,290 6,018 27,400 27,450 0 2,184 4,060 4,789 0 3,110 5,279 6,008 27,450 27,500 0 2,176 4,049 4,778 0 3,102 5,269 5,997 27,500 27,550 0 2,168 4,039 4,767 0 3,094 5,258 5,987 27,550 27,600 0 2,160 4,028 4,757 0 3,086 5,248 5,976 27,600 27,650 0 2,152 4,018 4,746 0 3,078 5,237 5,966 27,650 27,700 0 2,144 4,007 4,736 0 3,070 5,227 5,955 27,700 27,750 0 2,136 3,997 4,725 0 3,062 5,216 5,945 27,750 27,800 0 2,128 3,986 4,715 0 3,054 5,206 5,934 27,800 27,850 0 2,120 3,976 4,704 0 3,046 5,195 5,924 27,850 27,900 0 2,112 3,965 4,694 0 3,038 5,185 5,913 27,900 27,950 0 2,104 3,955 4,683 0 3,030 5,174 5,903 27,950 28,000 0 2,096 3,944 4,673 0 3,022 5,164 5,892 28,000 28,050 0 2,088 3,934 4,662 0 3,014 5,153 5,882 28,050 28,100 0 2,080 3,923 4,652 0 3,006 5,142 5,871 28,100 28,150 0 2,072 3,913 4,641 0 2,998 5,132 5,860 28,150 28,200 0 2,064 3,902 4,631 0 2,990 5,121 5,850 28,200 28,250 0 2,056 3,892 4,620 0 2,982 5,111 5,839 28,250 28,300 0 2,048 3,881 4,610 0 2,974 5,100 5,829 28,300 28,350 0 2,040 3,870 4,599 0 2,966 5,090 5,818 28,350 28,400 0 2,032 3,860 4,588 0 2,958 5,079 5,808 28,400 28,450 0 2,024 3,849 4,578 0 2,950 5,069 5,797 28,450 28,500 0 2,016 3,839 4,567 0 2,942 5,058 5,787 28,500 28,550 0 2,008 3,828 4,557 0 2,934 5,048 5,776 28,550 28,600 0 2,001 3,818 4,546 0 2,926 5,037 5,766 28,600 28,650 0 1,993 3,807 4,536 0 2,918 5,027 5,755 28,650 28,700 0 1,985 3,797 4,525 0 2,910 5,016 5,745 28,700 28,750 0 1,977 3,786 4,515 0 2,902 5,006 5,734 28,750 28,800 0 1,969 3,776 4,504 0 2,894 4,995 5,724 28,800 28,850 0 1,961 3,765 4,494 0 2,886 4,985 5,713 28,850 28,900 0 1,953 3,755 4,483 0 2,878 4,974 5,703 28,900 28,950 0 1,945 3,744 4,473 0 2,870 4,963 5,692 28,950 29,000 0 1,937 3,734 4,462 0 2,862 4,953 5,681 29,000 29,050 0 1,929 3,723 4,452 0 2,854 4,942 5,671 29,050 29,100 0 1,921 3,713 4,441 0 2,846 4,932 5,660 29,100 29,150 0 1,913 3,702 4,430 0 2,838 4,921 5,650 29,150 29,200 0 1,905 3,691 4,420 0 2,830 4,911 5,639

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–

29,200 29,250 0 1,897 3,681 4,409 0 2,822 4,900 5,629 29,250 29,300 0 1,889 3,670 4,399 0 2,814 4,890 5,618 29,300 29,350 0 1,881 3,660 4,388 0 2,806 4,879 5,608 29,350 29,400 0 1,873 3,649 4,378 0 2,798 4,869 5,597 29,400 29,450 0 1,865 3,639 4,367 0 2,790 4,858 5,587 29,450 29,500 0 1,857 3,628 4,357 0 2,782 4,848 5,576 29,500 29,550 0 1,849 3,618 4,346 0 2,774 4,837 5,566 29,550 29,600 0 1,841 3,607 4,336 0 2,766 4,827 5,555 29,600 29,650 0 1,833 3,597 4,325 0 2,758 4,816 5,545 29,650 29,700 0 1,825 3,586 4,315 0 2,750 4,806 5,534 29,700 29,750 0 1,817 3,576 4,304 0 2,742 4,795 5,524 29,750 29,800 0 1,809 3,565 4,294 0 2,734 4,784 5,513 29,800 29,850 0 1,801 3,555 4,283 0 2,726 4,774 5,502 29,850 29,900 0 1,793 3,544 4,273 0 2,718 4,763 5,492 29,900 29,950 0 1,785 3,534 4,262 0 2,710 4,753 5,481 29,950 30,000 0 1,777 3,523 4,251 0 2,702 4,742 5,471 30,000 30,050 0 1,769 3,512 4,241 0 2,694 4,732 5,460 30,050 30,100 0 1,761 3,502 4,230 0 2,686 4,721 5,450 30,100 30,150 0 1,753 3,491 4,220 0 2,678 4,711 5,439 30,150 30,200 0 1,745 3,481 4,209 0 2,670 4,700 5,429 30,200 30,250 0 1,737 3,470 4,199 0 2,662 4,690 5,418 30,250 30,300 0 1,729 3,460 4,188 0 2,654 4,679 5,408 30,300 30,350 0 1,721 3,449 4,178 0 2,646 4,669 5,397 30,350 30,400 0 1,713 3,439 4,167 0 2,638 4,658 5,387 30,400 30,450 0 1,705 3,428 4,157 0 2,630 4,648 5,376 30,450 30,500 0 1,697 3,418 4,146 0 2,622 4,637 5,366 30,500 30,550 0 1,689 3,407 4,136 0 2,614 4,627 5,355 30,550 30,600 0 1,681 3,397 4,125 0 2,606 4,616 5,344 30,600 30,650 0 1,673 3,386 4,115 0 2,598 4,605 5,334 30,650 30,700 0 1,665 3,376 4,104 0 2,590 4,595 5,323 30,700 30,750 0 1,657 3,365 4,094 0 2,582 4,584 5,313 30,750 30,800 0 1,649 3,355 4,083 0 2,574 4,574 5,302 30,800 30,850 0 1,641 3,344 4,072 0 2,566 4,563 5,292 30,850 30,900 0 1,633 3,333 4,062 0 2,558 4,553 5,281 30,900 30,950 0 1,625 3,323 4,051 0 2,550 4,542 5,271 30,950 31,000 0 1,617 3,312 4,041 0 2,542 4,532 5,260 31,000 31,050 0 1,609 3,302 4,030 0 2,534 4,521 5,250 31,050 31,100 0 1,601 3,291 4,020 0 2,526 4,511 5,239 31,100 31,150 0 1,593 3,281 4,009 0 2,518 4,500 5,229 31,150 31,200 0 1,585 3,270 3,999 0 2,510 4,490 5,218 31,200 31,250 0 1,577 3,260 3,988 0 2,502 4,479 5,208 31,250 31,300 0 1,569 3,249 3,978 0 2,494 4,469 5,197 31,300 31,350 0 1,561 3,239 3,967 0 2,486 4,458 5,187 31,350 31,400 0 1,553 3,228 3,957 0 2,478 4,448 5,176 31,400 31,450 0 1,545 3,218 3,946 0 2,470 4,437 5,165 31,450 31,500 0 1,537 3,207 3,936 0 2,462 4,426 5,155 31,500 31,550 0 1,529 3,197 3,925 0 2,454 4,416 5,144 31,550 31,600 0 1,521 3,186 3,915 0 2,446 4,405 5,134 31,600 31,650 0 1,513 3,175 3,904 0 2,438 4,395 5,123 31,650 31,700 0 1,505 3,165 3,893 0 2,430 4,384 5,113 31,700 31,750 0 1,497 3,154 3,883 0 2,422 4,374 5,102 31,750 31,800 0 1,489 3,144 3,872 0 2,414 4,363 5,092 31,800 31,850 0 1,481 3,133 3,862 0 2,406 4,353 5,081 31,850 31,900 0 1,473 3,123 3,851 0 2,398 4,342 5,071 31,900 31,950 0 1,465 3,112 3,841 0 2,390 4,332 5,060 31,950 32,000 0 1,457 3,102 3,830 0 2,382 4,321 5,050 32,000 32,050 0 1,449 3,091 3,820 0 2,374 4,311 5,039 32,050 32,100 0 1,441 3,081 3,809 0 2,366 4,300 5,029 32,100 32,150 0 1,433 3,070 3,799 0 2,358 4,290 5,018 32,150 32,200 0 1,425 3,060 3,788 0 2,350 4,279 5,008 32,200 32,250 0 1,417 3,049 3,778 0 2,342 4,269 4,997 32,250 32,300 0 1,409 3,039 3,767 0 2,334 4,258 4,986 32,300 32,350 0 1,401 3,028 3,757 0 2,327 4,247 4,976 32,350 32,400 0 1,393 3,018 3,746 0 2,319 4,237 4,965 32,400 32,450 0 1,385 3,007 3,736 0 2,311 4,226 4,955 32,450 32,500 0 1,377 2,996 3,725 0 2,303 4,216 4,944 32,500 32,550 0 1,369 2,986 3,714 0 2,295 4,205 4,934 32,550 32,600 0 1,361 2,975 3,704 0 2,287 4,195 4,923 32,600 32,650 0 1,353 2,965 3,693 0 2,279 4,184 4,913 32,650 32,700 0 1,345 2,954 3,683 0 2,271 4,174 4,902 32,700 32,750 0 1,337 2,944 3,672 0 2,263 4,163 4,892 32,750 32,800 0 1,329 2,933 3,662 0 2,255 4,153 4,881

Page 50 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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

(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–

32,800 32,850 0 1,321 2,923 3,651 0 2,247 4,142 4,871 32,850 32,900 0 1,313 2,912 3,641 0 2,239 4,132 4,860 32,900 32,950 0 1,305 2,902 3,630 0 2,231 4,121 4,850 32,950 33,000 0 1,297 2,891 3,620 0 2,223 4,111 4,839 33,000 33,050 0 1,289 2,881 3,609 0 2,215 4,100 4,829 33,050 33,100 0 1,281 2,870 3,599 0 2,207 4,089 4,818 33,100 33,150 0 1,273 2,860 3,588 0 2,199 4,079 4,807 33,150 33,200 0 1,265 2,849 3,578 0 2,191 4,068 4,797 33,200 33,250 0 1,257 2,839 3,567 0 2,183 4,058 4,786 33,250 33,300 0 1,249 2,828 3,557 0 2,175 4,047 4,776 33,300 33,350 0 1,241 2,817 3,546 0 2,167 4,037 4,765 33,350 33,400 0 1,233 2,807 3,535 0 2,159 4,026 4,755 33,400 33,450 0 1,225 2,796 3,525 0 2,151 4,016 4,744 33,450 33,500 0 1,217 2,786 3,514 0 2,143 4,005 4,734 33,500 33,550 0 1,209 2,775 3,504 0 2,135 3,995 4,723 33,550 33,600 0 1,202 2,765 3,493 0 2,127 3,984 4,713 33,600 33,650 0 1,194 2,754 3,483 0 2,119 3,974 4,702 33,650 33,700 0 1,186 2,744 3,472 0 2,111 3,963 4,692 33,700 33,750 0 1,178 2,733 3,462 0 2,103 3,953 4,681 33,750 33,800 0 1,170 2,723 3,451 0 2,095 3,942 4,671 33,800 33,850 0 1,162 2,712 3,441 0 2,087 3,932 4,660 33,850 33,900 0 1,154 2,702 3,430 0 2,079 3,921 4,650 33,900 33,950 0 1,146 2,691 3,420 0 2,071 3,910 4,639 33,950 34,000 0 1,138 2,681 3,409 0 2,063 3,900 4,628 34,000 34,050 0 1,130 2,670 3,399 0 2,055 3,889 4,618 34,050 34,100 0 1,122 2,660 3,388 0 2,047 3,879 4,607 34,100 34,150 0 1,114 2,649 3,377 0 2,039 3,868 4,597 34,150 34,200 0 1,106 2,638 3,367 0 2,031 3,858 4,586 34,200 34,250 0 1,098 2,628 3,356 0 2,023 3,847 4,576 34,250 34,300 0 1,090 2,617 3,346 0 2,015 3,837 4,565 34,300 34,350 0 1,082 2,607 3,335 0 2,007 3,826 4,555 34,350 34,400 0 1,074 2,596 3,325 0 1,999 3,816 4,544 34,400 34,450 0 1,066 2,586 3,314 0 1,991 3,805 4,534 34,450 34,500 0 1,058 2,575 3,304 0 1,983 3,795 4,523 34,500 34,550 0 1,050 2,565 3,293 0 1,975 3,784 4,513 34,550 34,600 0 1,042 2,554 3,283 0 1,967 3,774 4,502 34,600 34,650 0 1,034 2,544 3,272 0 1,959 3,763 4,492 34,650 34,700 0 1,026 2,533 3,262 0 1,951 3,753 4,481 34,700 34,750 0 1,018 2,523 3,251 0 1,943 3,742 4,471 34,750 34,800 0 1,010 2,512 3,241 0 1,935 3,731 4,460 34,800 34,850 0 1,002 2,502 3,230 0 1,927 3,721 4,449 34,850 34,900 0 994 2,491 3,220 0 1,919 3,710 4,439 34,900 34,950 0 986 2,481 3,209 0 1,911 3,700 4,428 34,950 35,000 0 978 2,470 3,198 0 1,903 3,689 4,418 35,000 35,050 0 970 2,459 3,188 0 1,895 3,679 4,407 35,050 35,100 0 962 2,449 3,177 0 1,887 3,668 4,397 35,100 35,150 0 954 2,438 3,167 0 1,879 3,658 4,386 35,150 35,200 0 946 2,428 3,156 0 1,871 3,647 4,376 35,200 35,250 0 938 2,417 3,146 0 1,863 3,637 4,365 35,250 35,300 0 930 2,407 3,135 0 1,855 3,626 4,355 35,300 35,350 0 922 2,396 3,125 0 1,847 3,616 4,344 35,350 35,400 0 914 2,386 3,114 0 1,839 3,605 4,334 35,400 35,450 0 906 2,375 3,104 0 1,831 3,595 4,323 35,450 35,500 0 898 2,365 3,093 0 1,823 3,584 4,313 35,500 35,550 0 890 2,354 3,083 0 1,815 3,574 4,302 35,550 35,600 0 882 2,344 3,072 0 1,807 3,563 4,291 35,600 35,650 0 874 2,333 3,062 0 1,799 3,552 4,281 35,650 35,700 0 866 2,323 3,051 0 1,791 3,542 4,270 35,700 35,750 0 858 2,312 3,041 0 1,783 3,531 4,260 35,750 35,800 0 850 2,302 3,030 0 1,775 3,521 4,249 35,800 35,850 0 842 2,291 3,019 0 1,767 3,510 4,239 35,850 35,900 0 834 2,280 3,009 0 1,759 3,500 4,228 35,900 35,950 0 826 2,270 2,998 0 1,751 3,489 4,218 35,950 36,000 0 818 2,259 2,988 0 1,743 3,479 4,207 36,000 36,050 0 810 2,249 2,977 0 1,735 3,468 4,197 36,050 36,100 0 802 2,238 2,967 0 1,727 3,458 4,186 36,100 36,150 0 794 2,228 2,956 0 1,719 3,447 4,176 36,150 36,200 0 786 2,217 2,946 0 1,711 3,437 4,165 36,200 36,250 0 778 2,207 2,935 0 1,703 3,426 4,155 36,250 36,300 0 770 2,196 2,925 0 1,695 3,416 4,144 36,300 36,350 0 762 2,186 2,914 0 1,687 3,405 4,134 36,350 36,400 0 754 2,175 2,904 0 1,679 3,395 4,123

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–

36,400 36,450 0 746 2,165 2,893 0 1,671 3,384 4,112 36,450 36,500 0 738 2,154 2,883 0 1,663 3,373 4,102 36,500 36,550 0 730 2,144 2,872 0 1,655 3,363 4,091 36,550 36,600 0 722 2,133 2,862 0 1,647 3,352 4,081 36,600 36,650 0 714 2,122 2,851 0 1,639 3,342 4,070 36,650 36,700 0 706 2,112 2,840 0 1,631 3,331 4,060 36,700 36,750 0 698 2,101 2,830 0 1,623 3,321 4,049 36,750 36,800 0 690 2,091 2,819 0 1,615 3,310 4,039 36,800 36,850 0 682 2,080 2,809 0 1,607 3,300 4,028 36,850 36,900 0 674 2,070 2,798 0 1,599 3,289 4,018 36,900 36,950 0 666 2,059 2,788 0 1,591 3,279 4,007 36,950 37,000 0 658 2,049 2,777 0 1,583 3,268 3,997 37,000 37,050 0 650 2,038 2,767 0 1,575 3,258 3,986 37,050 37,100 0 642 2,028 2,756 0 1,567 3,247 3,976 37,100 37,150 0 634 2,017 2,746 0 1,559 3,237 3,965 37,150 37,200 0 626 2,007 2,735 0 1,551 3,226 3,955 37,200 37,250 0 618 1,996 2,725 0 1,543 3,216 3,944 37,250 37,300 0 610 1,986 2,714 0 1,535 3,205 3,933 37,300 37,350 0 602 1,975 2,704 0 1,528 3,194 3,923 37,350 37,400 0 594 1,965 2,693 0 1,520 3,184 3,912 37,400 37,450 0 586 1,954 2,683 0 1,512 3,173 3,902 37,450 37,500 0 578 1,943 2,672 0 1,504 3,163 3,891 37,500 37,550 0 570 1,933 2,661 0 1,496 3,152 3,881 37,550 37,600 0 562 1,922 2,651 0 1,488 3,142 3,870 37,600 37,650 0 554 1,912 2,640 0 1,480 3,131 3,860 37,650 37,700 0 546 1,901 2,630 0 1,472 3,121 3,849 37,700 37,750 0 538 1,891 2,619 0 1,464 3,110 3,839 37,750 37,800 0 530 1,880 2,609 0 1,456 3,100 3,828 37,800 37,850 0 522 1,870 2,598 0 1,448 3,089 3,818 37,850 37,900 0 514 1,859 2,588 0 1,440 3,079 3,807 37,900 37,950 0 506 1,849 2,577 0 1,432 3,068 3,797 37,950 38,000 0 498 1,838 2,567 0 1,424 3,058 3,786 38,000 38,050 0 490 1,828 2,556 0 1,416 3,047 3,776 38,050 38,100 0 482 1,817 2,546 0 1,408 3,036 3,765 38,100 38,150 0 474 1,807 2,535 0 1,400 3,026 3,754 38,150 38,200 0 466 1,796 2,525 0 1,392 3,015 3,744 38,200 38,250 0 458 1,786 2,514 0 1,384 3,005 3,733 38,250 38,300 0 450 1,775 2,504 0 1,376 2,994 3,723 38,300 38,350 0 442 1,764 2,493 0 1,368 2,984 3,712 38,350 38,400 0 434 1,754 2,482 0 1,360 2,973 3,702 38,400 38,450 0 426 1,743 2,472 0 1,352 2,963 3,691 38,450 38,500 0 418 1,733 2,461 0 1,344 2,952 3,681 38,500 38,550 0 410 1,722 2,451 0 1,336 2,942 3,670 38,550 38,600 0 403 1,712 2,440 0 1,328 2,931 3,660 38,600 38,650 0 395 1,701 2,430 0 1,320 2,921 3,649 38,650 38,700 0 387 1,691 2,419 0 1,312 2,910 3,639 38,700 38,750 0 379 1,680 2,409 0 1,304 2,900 3,628 38,750 38,800 0 371 1,670 2,398 0 1,296 2,889 3,618 38,800 38,850 0 363 1,659 2,388 0 1,288 2,879 3,607 38,850 38,900 0 355 1,649 2,377 0 1,280 2,868 3,597 38,900 38,950 0 347 1,638 2,367 0 1,272 2,857 3,586 38,950 39,000 0 339 1,628 2,356 0 1,264 2,847 3,575 39,000 39,050 0 331 1,617 2,346 0 1,256 2,836 3,565 39,050 39,100 0 323 1,607 2,335 0 1,248 2,826 3,554 39,100 39,150 0 315 1,596 2,324 0 1,240 2,815 3,544 39,150 39,200 0 307 1,585 2,314 0 1,232 2,805 3,533 39,200 39,250 0 299 1,575 2,303 0 1,224 2,794 3,523 39,250 39,300 0 291 1,564 2,293 0 1,216 2,784 3,512 39,300 39,350 0 283 1,554 2,282 0 1,208 2,773 3,502 39,350 39,400 0 275 1,543 2,272 0 1,200 2,763 3,491 39,400 39,450 0 267 1,533 2,261 0 1,192 2,752 3,481 39,450 39,500 0 259 1,522 2,251 0 1,184 2,742 3,470 39,500 39,550 0 251 1,512 2,240 0 1,176 2,731 3,460 39,550 39,600 0 243 1,501 2,230 0 1,168 2,721 3,449 39,600 39,650 0 235 1,491 2,219 0 1,160 2,710 3,439 39,650 39,700 0 227 1,480 2,209 0 1,152 2,700 3,428 39,700 39,750 0 219 1,470 2,198 0 1,144 2,689 3,418 39,750 39,800 0 211 1,459 2,188 0 1,136 2,678 3,407 39,800 39,850 0 203 1,449 2,177 0 1,128 2,668 3,396 39,850 39,900 0 195 1,438 2,167 0 1,120 2,657 3,386 39,900 39,950 0 187 1,428 2,156 0 1,112 2,647 3,375 39,950 40,000 0 179 1,417 2,145 0 1,104 2,636 3,365

Page 51 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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

(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–

40,000 40,050 0 171 1,406 2,135 0 1,096 2,626 3,354 40,050 40,100 0 163 1,396 2,124 0 1,088 2,615 3,344 40,100 40,150 0 155 1,385 2,114 0 1,080 2,605 3,333 40,150 40,200 0 147 1,375 2,103 0 1,072 2,594 3,323 40,200 40,250 0 139 1,364 2,093 0 1,064 2,584 3,312 40,250 40,300 0 131 1,354 2,082 0 1,056 2,573 3,302 40,300 40,350 0 123 1,343 2,072 0 1,048 2,563 3,291 40,350 40,400 0 115 1,333 2,061 0 1,040 2,552 3,281 40,400 40,450 0 107 1,322 2,051 0 1,032 2,542 3,270 40,450 40,500 0 99 1,312 2,040 0 1,024 2,531 3,260 40,500 40,550 0 91 1,301 2,030 0 1,016 2,521 3,249 40,550 40,600 0 83 1,291 2,019 0 1,008 2,510 3,238 40,600 40,650 0 75 1,280 2,009 0 1,000 2,499 3,228 40,650 40,700 0 67 1,270 1,998 0 992 2,489 3,217 40,700 40,750 0 59 1,259 1,988 0 984 2,478 3,207 40,750 40,800 0 51 1,249 1,977 0 976 2,468 3,196 40,800 40,850 0 43 1,238 1,966 0 968 2,457 3,186 40,850 40,900 0 35 1,227 1,956 0 960 2,447 3,175 40,900 40,950 0 27 1,217 1,945 0 952 2,436 3,165 40,950 41,000 0 19 1,206 1,935 0 944 2,426 3,154 41,000 41,050 0 11 1,196 1,924 0 936 2,415 3,144 41,050 41,100 0 * 1,185 1,914 0 928 2,405 3,133 41,100 41,150 0 0 1,175 1,903 0 920 2,394 3,123 41,150 41,200 0 0 1,164 1,893 0 912 2,384 3,112 41,200 41,250 0 0 1,154 1,882 0 904 2,373 3,102 41,250 41,300 0 0 1,143 1,872 0 896 2,363 3,091 41,300 41,350 0 0 1,133 1,861 0 888 2,352 3,081 41,350 41,400 0 0 1,122 1,851 0 880 2,342 3,070 41,400 41,450 0 0 1,112 1,840 0 872 2,331 3,059 41,450 41,500 0 0 1,101 1,830 0 864 2,320 3,049 41,500 41,550 0 0 1,091 1,819 0 856 2,310 3,038 41,550 41,600 0 0 1,080 1,809 0 848 2,299 3,028 41,600 41,650 0 0 1,069 1,798 0 840 2,289 3,017 41,650 41,700 0 0 1,059 1,787 0 832 2,278 3,007 41,700 41,750 0 0 1,048 1,777 0 824 2,268 2,996 41,750 41,800 0 0 1,038 1,766 0 816 2,257 2,986 41,800 41,850 0 0 1,027 1,756 0 808 2,247 2,975 41,850 41,900 0 0 1,017 1,745 0 800 2,236 2,965 41,900 41,950 0 0 1,006 1,735 0 792 2,226 2,954 41,950 42,000 0 0 996 1,724 0 784 2,215 2,944 42,000 42,050 0 0 985 1,714 0 776 2,205 2,933 42,050 42,100 0 0 975 1,703 0 768 2,194 2,923 42,100 42,150 0 0 964 1,693 0 760 2,184 2,912 42,150 42,200 0 0 954 1,682 0 752 2,173 2,902 42,200 42,250 0 0 943 1,672 0 744 2,163 2,891 42,250 42,300 0 0 933 1,661 0 736 2,152 2,880 42,300 42,350 0 0 922 1,651 0 729 2,141 2,870 42,350 42,400 0 0 912 1,640 0 721 2,131 2,859 42,400 42,450 0 0 901 1,630 0 713 2,120 2,849 42,450 42,500 0 0 890 1,619 0 705 2,110 2,838 42,500 42,550 0 0 880 1,608 0 697 2,099 2,828 42,550 42,600 0 0 869 1,598 0 689 2,089 2,817 42,600 42,650 0 0 859 1,587 0 681 2,078 2,807 42,650 42,700 0 0 848 1,577 0 673 2,068 2,796 42,700 42,750 0 0 838 1,566 0 665 2,057 2,786 42,750 42,800 0 0 827 1,556 0 657 2,047 2,775 42,800 42,850 0 0 817 1,545 0 649 2,036 2,765 42,850 42,900 0 0 806 1,535 0 641 2,026 2,754 42,900 42,950 0 0 796 1,524 0 633 2,015 2,744 42,950 43,000 0 0 785 1,514 0 625 2,005 2,733 43,000 43,050 0 0 775 1,503 0 617 1,994 2,723 43,050 43,100 0 0 764 1,493 0 609 1,983 2,712 43,100 43,150 0 0 754 1,482 0 601 1,973 2,701 43,150 43,200 0 0 743 1,472 0 593 1,962 2,691

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–

43,200 43,250 0 0 733 1,461 0 585 1,952 2,680 43,250 43,300 0 0 722 1,451 0 577 1,941 2,670 43,300 43,350 0 0 711 1,440 0 569 1,931 2,659 43,350 43,400 0 0 701 1,429 0 561 1,920 2,649 43,400 43,450 0 0 690 1,419 0 553 1,910 2,638 43,450 43,500 0 0 680 1,408 0 545 1,899 2,628 43,500 43,550 0 0 669 1,398 0 537 1,889 2,617 43,550 43,600 0 0 659 1,387 0 529 1,878 2,607 43,600 43,650 0 0 648 1,377 0 521 1,868 2,596 43,650 43,700 0 0 638 1,366 0 513 1,857 2,586 43,700 43,750 0 0 627 1,356 0 505 1,847 2,575 43,750 43,800 0 0 617 1,345 0 497 1,836 2,565 43,800 43,850 0 0 606 1,335 0 489 1,826 2,554 43,850 43,900 0 0 596 1,324 0 481 1,815 2,544 43,900 43,950 0 0 585 1,314 0 473 1,804 2,533 43,950 44,000 0 0 575 1,303 0 465 1,794 2,522 44,000 44,050 0 0 564 1,293 0 457 1,783 2,512 44,050 44,100 0 0 554 1,282 0 449 1,773 2,501 44,100 44,150 0 0 543 1,271 0 441 1,762 2,491 44,150 44,200 0 0 532 1,261 0 433 1,752 2,480 44,200 44,250 0 0 522 1,250 0 425 1,741 2,470 44,250 44,300 0 0 511 1,240 0 417 1,731 2,459 44,300 44,350 0 0 501 1,229 0 409 1,720 2,449 44,350 44,400 0 0 490 1,219 0 401 1,710 2,438 44,400 44,450 0 0 480 1,208 0 393 1,699 2,428 44,450 44,500 0 0 469 1,198 0 385 1,689 2,417 44,500 44,550 0 0 459 1,187 0 377 1,678 2,407 44,550 44,600 0 0 448 1,177 0 369 1,668 2,396 44,600 44,650 0 0 438 1,166 0 361 1,657 2,386 44,650 44,700 0 0 427 1,156 0 353 1,647 2,375 44,700 44,750 0 0 417 1,145 0 345 1,636 2,365 44,750 44,800 0 0 406 1,135 0 337 1,625 2,354 44,800 44,850 0 0 396 1,124 0 329 1,615 2,343 44,850 44,900 0 0 385 1,114 0 321 1,604 2,333 44,900 44,950 0 0 375 1,103 0 313 1,594 2,322 44,950 45,000 0 0 364 1,092 0 305 1,583 2,312 45,000 45,050 0 0 353 1,082 0 297 1,573 2,301 45,050 45,100 0 0 343 1,071 0 289 1,562 2,291 45,100 45,150 0 0 332 1,061 0 281 1,552 2,280 45,150 45,200 0 0 322 1,050 0 273 1,541 2,270 45,200 45,250 0 0 311 1,040 0 265 1,531 2,259 45,250 45,300 0 0 301 1,029 0 257 1,520 2,249 45,300 45,350 0 0 290 1,019 0 249 1,510 2,238 45,350 45,400 0 0 280 1,008 0 241 1,499 2,228 45,400 45,450 0 0 269 998 0 233 1,489 2,217 45,450 45,500 0 0 259 987 0 225 1,478 2,207 45,500 45,550 0 0 248 977 0 217 1,468 2,196 45,550 45,600 0 0 238 966 0 209 1,457 2,185 45,600 45,650 0 0 227 956 0 201 1,446 2,175 45,650 45,700 0 0 217 945 0 193 1,436 2,164 45,700 45,750 0 0 206 935 0 185 1,425 2,154 45,750 45,800 0 0 196 924 0 177 1,415 2,143 45,800 45,850 0 0 185 913 0 169 1,404 2,133 45,850 45,900 0 0 174 903 0 161 1,394 2,122 45,900 45,950 0 0 164 892 0 153 1,383 2,112 45,950 46,000 0 0 153 882 0 145 1,373 2,101 46,000 46,050 0 0 143 871 0 137 1,362 2,091 46,050 46,100 0 0 132 861 0 129 1,352 2,080 46,100 46,150 0 0 122 850 0 121 1,341 2,070 46,150 46,200 0 0 111 840 0 113 1,331 2,059 46,200 46,250 0 0 101 829 0 105 1,320 2,049 46,250 46,300 0 0 90 819 0 97 1,310 2,038 46,300 46,350 0 0 80 808 0 89 1,299 2,028 46,350 46,400 0 0 69 798 0 81 1,289 2,017

* If the amount you are looking up from the worksheet is at least $41,050 but less than $41,094, and you have one qualifying child, your credit is $3. If the amount you are looking up from the worksheet is $41,094 or more, and you have one qualifying child, you can’t take the credit.

Page 52 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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

(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–

46,400 46,450 0 0 59 787 0 73 1,278 2,006 46,450 46,500 0 0 48 777 0 65 1,267 1,996 46,500 46,550 0 0 38 766 0 57 1,257 1,985 46,550 46,600 0 0 27 756 0 49 1,246 1,975 46,600 46,650 0 0 16 745 0 41 1,236 1,964 46,650 46,700 0 0 6 734 0 33 1,225 1,954 46,700 46,750 0 0 0 724 0 25 1,215 1,943 46,750 46,800 0 0 0 713 0 17 1,204 1,933 46,800 46,850 0 0 0 703 0 9 1,194 1,922 46,850 46,900 0 0 0 692 0 * 1,183 1,912 46,900 46,950 0 0 0 682 0 0 1,173 1,901 46,950 47,000 0 0 0 671 0 0 1,162 1,891 47,000 47,050 0 0 0 661 0 0 1,152 1,880 47,050 47,100 0 0 0 650 0 0 1,141 1,870 47,100 47,150 0 0 0 640 0 0 1,131 1,859 47,150 47,200 0 0 0 629 0 0 1,120 1,849 47,200 47,250 0 0 0 619 0 0 1,110 1,838 47,250 47,300 0 0 0 608 0 0 1,099 1,827 47,300 47,350 0 0 0 598 0 0 1,088 1,817 47,350 47,400 0 0 0 587 0 0 1,078 1,806 47,400 47,450 0 0 0 577 0 0 1,067 1,796 47,450 47,500 0 0 0 566 0 0 1,057 1,785 47,500 47,550 0 0 0 555 0 0 1,046 1,775 47,550 47,600 0 0 0 545 0 0 1,036 1,764 47,600 47,650 0 0 0 534 0 0 1,025 1,754 47,650 47,700 0 0 0 524 0 0 1,015 1,743 47,700 47,750 0 0 0 513 0 0 1,004 1,733 47,750 47,800 0 0 0 503 0 0 994 1,722 47,800 47,850 0 0 0 492 0 0 983 1,712 47,850 47,900 0 0 0 482 0 0 973 1,701 47,900 47,950 0 0 0 471 0 0 962 1,691 47,950 48,000 0 0 0 461 0 0 952 1,680 48,000 48,050 0 0 0 450 0 0 941 1,670 48,050 48,100 0 0 0 440 0 0 930 1,659 48,100 48,150 0 0 0 429 0 0 920 1,648 48,150 48,200 0 0 0 419 0 0 909 1,638 48,200 48,250 0 0 0 408 0 0 899 1,627 48,250 48,300 0 0 0 398 0 0 888 1,617 48,300 48,350 0 0 0 387 0 0 878 1,606 48,350 48,400 0 0 0 376 0 0 867 1,596 48,400 48,450 0 0 0 366 0 0 857 1,585 48,450 48,500 0 0 0 355 0 0 846 1,575 48,500 48,550 0 0 0 345 0 0 836 1,564 48,550 48,600 0 0 0 334 0 0 825 1,554 48,600 48,650 0 0 0 324 0 0 815 1,543 48,650 48,700 0 0 0 313 0 0 804 1,533 48,700 48,750 0 0 0 303 0 0 794 1,522 48,750 48,800 0 0 0 292 0 0 783 1,512 48,800 48,850 0 0 0 282 0 0 773 1,501 48,850 48,900 0 0 0 271 0 0 762 1,491 48,900 48,950 0 0 0 261 0 0 751 1,480 48,950 49,000 0 0 0 250 0 0 741 1,469 49,000 49,050 0 0 0 240 0 0 730 1,459 49,050 49,100 0 0 0 229 0 0 720 1,448 49,100 49,150 0 0 0 218 0 0 709 1,438 49,150 49,200 0 0 0 208 0 0 699 1,427

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–

49,200 49,250 0 0 0 197 0 0 688 1,417 49,250 49,300 0 0 0 187 0 0 678 1,406 49,300 49,350 0 0 0 176 0 0 667 1,396 49,350 49,400 0 0 0 166 0 0 657 1,385 49,400 49,450 0 0 0 155 0 0 646 1,375 49,450 49,500 0 0 0 145 0 0 636 1,364 49,500 49,550 0 0 0 134 0 0 625 1,354 49,550 49,600 0 0 0 124 0 0 615 1,343 49,600 49,650 0 0 0 113 0 0 604 1,333 49,650 49,700 0 0 0 103 0 0 594 1,322 49,700 49,750 0 0 0 92 0 0 583 1,312 49,750 49,800 0 0 0 82 0 0 572 1,301 49,800 49,850 0 0 0 71 0 0 562 1,290 49,850 49,900 0 0 0 61 0 0 551 1,280 49,900 49,950 0 0 0 50 0 0 541 1,269 49,950 50,000 0 0 0 39 0 0 530 1,259 50,000 50,050 0 0 0 29 0 0 520 1,248 50,050 50,100 0 0 0 18 0 0 509 1,238 50,100 50,150 0 0 0 8 0 0 499 1,227 50,150 50,200 0 0 0 ** 0 0 488 1,217 50,200 50,250 0 0 0 0 0 0 478 1,206 50,250 50,300 0 0 0 0 0 0 467 1,196 50,300 50,350 0 0 0 0 0 0 457 1,185 50,350 50,400 0 0 0 0 0 0 446 1,175 50,400 50,450 0 0 0 0 0 0 436 1,164 50,450 50,500 0 0 0 0 0 0 425 1,154 50,500 50,550 0 0 0 0 0 0 415 1,143 50,550 50,600 0 0 0 0 0 0 404 1,132 50,600 50,650 0 0 0 0 0 0 393 1,122 50,650 50,700 0 0 0 0 0 0 383 1,111 50,700 50,750 0 0 0 0 0 0 372 1,101 50,750 50,800 0 0 0 0 0 0 362 1,090 50,800 50,850 0 0 0 0 0 0 351 1,080 50,850 50,900 0 0 0 0 0 0 341 1,069 50,900 50,950 0 0 0 0 0 0 330 1,059 50,950 51,000 0 0 0 0 0 0 320 1,048 51,000 51,050 0 0 0 0 0 0 309 1,038 51,050 51,100 0 0 0 0 0 0 299 1,027 51,100 51,150 0 0 0 0 0 0 288 1,017 51,150 51,200 0 0 0 0 0 0 278 1,006 51,200 51,250 0 0 0 0 0 0 267 996 51,250 51,300 0 0 0 0 0 0 257 985 51,300 51,350 0 0 0 0 0 0 246 975 51,350 51,400 0 0 0 0 0 0 236 964 51,400 51,450 0 0 0 0 0 0 225 953 51,450 51,500 0 0 0 0 0 0 214 943 51,500 51,550 0 0 0 0 0 0 204 932 51,550 51,600 0 0 0 0 0 0 193 922 51,600 51,650 0 0 0 0 0 0 183 911 51,650 51,700 0 0 0 0 0 0 172 901 51,700 51,750 0 0 0 0 0 0 162 890 51,750 51,800 0 0 0 0 0 0 151 880 51,800 51,850 0 0 0 0 0 0 141 869 51,850 51,900 0 0 0 0 0 0 130 859 51,900 51,950 0 0 0 0 0 0 120 848 51,950 52,000 0 0 0 0 0 0 109 838

* If the amount you are looking up from the worksheet is at least $46,850 but less than $46,884, and you have one qualifying child, your credit is $3. If the amount you are looking up from the worksheet is $46,884 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 $50,150 but less than $50,162, and you have three qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $50,162 or more, and you have three qualifying children, you can’t take the credit

Page 53 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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

(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–

52,000 52,050 0 0 0 0 0 0 99 827 52,050 52,100 0 0 0 0 0 0 88 817 52,100 52,150 0 0 0 0 0 0 78 806 52,150 52,200 0 0 0 0 0 0 67 796 52,200 52,250 0 0 0 0 0 0 57 785 52,250 52,300 0 0 0 0 0 0 46 774 52,300 52,350 0 0 0 0 0 0 35 764 52,350 52,400 0 0 0 0 0 0 25 753 52,400 52,450 0 0 0 0 0 0 14 743 52,450 52,500 0 0 0 0 0 0 * 732 52,500 52,550 0 0 0 0 0 0 0 722 52,550 52,600 0 0 0 0 0 0 0 711 52,600 52,650 0 0 0 0 0 0 0 701 52,650 52,700 0 0 0 0 0 0 0 690 52,700 52,750 0 0 0 0 0 0 0 680 52,750 52,800 0 0 0 0 0 0 0 669 52,800 52,850 0 0 0 0 0 0 0 659 52,850 52,900 0 0 0 0 0 0 0 648 52,900 52,950 0 0 0 0 0 0 0 638 52,950 53,000 0 0 0 0 0 0 0 627 53,000 53,050 0 0 0 0 0 0 0 617 53,050 53,100 0 0 0 0 0 0 0 606 53,100 53,150 0 0 0 0 0 0 0 595 53,150 53,200 0 0 0 0 0 0 0 585 53,200 53,250 0 0 0 0 0 0 0 574 53,250 53,300 0 0 0 0 0 0 0 564 53,300 53,350 0 0 0 0 0 0 0 553 53,350 53,400 0 0 0 0 0 0 0 543 53,400 53,450 0 0 0 0 0 0 0 532 53,450 53,500 0 0 0 0 0 0 0 522 53,500 53,550 0 0 0 0 0 0 0 511 53,550 53,600 0 0 0 0 0 0 0 501 53,600 53,650 0 0 0 0 0 0 0 490 53,650 53,700 0 0 0 0 0 0 0 480 53,700 53,750 0 0 0 0 0 0 0 469 53,750 53,800 0 0 0 0 0 0 0 459 53,800 53,850 0 0 0 0 0 0 0 448 53,850 53,900 0 0 0 0 0 0 0 438 53,900 53,950 0 0 0 0 0 0 0 427 53,950 54,000 0 0 0 0 0 0 0 416

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–

54,000 54,050 0 0 0 0 0 0 0 406 54,050 54,100 0 0 0 0 0 0 0 395 54,100 54,150 0 0 0 0 0 0 0 385 54,150 54,200 0 0 0 0 0 0 0 374 54,200 54,250 0 0 0 0 0 0 0 364 54,250 54,300 0 0 0 0 0 0 0 353 54,300 54,350 0 0 0 0 0 0 0 343 54,350 54,400 0 0 0 0 0 0 0 332 54,400 54,450 0 0 0 0 0 0 0 322 54,450 54,500 0 0 0 0 0 0 0 311 54,500 54,550 0 0 0 0 0 0 0 301 54,550 54,600 0 0 0 0 0 0 0 290 54,600 54,650 0 0 0 0 0 0 0 280 54,650 54,700 0 0 0 0 0 0 0 269 54,700 54,750 0 0 0 0 0 0 0 259 54,750 54,800 0 0 0 0 0 0 0 248 54,800 54,850 0 0 0 0 0 0 0 237 54,850 54,900 0 0 0 0 0 0 0 227 54,900 54,950 0 0 0 0 0 0 0 216 54,950 55,000 0 0 0 0 0 0 0 206 55,000 55,050 0 0 0 0 0 0 0 195 55,050 55,100 0 0 0 0 0 0 0 185 55,100 55,150 0 0 0 0 0 0 0 174 55,150 55,200 0 0 0 0 0 0 0 164 55,200 55,250 0 0 0 0 0 0 0 153 55,250 55,300 0 0 0 0 0 0 0 143 55,300 55,350 0 0 0 0 0 0 0 132 55,350 55,400 0 0 0 0 0 0 0 122 55,400 55,450 0 0 0 0 0 0 0 111 55,450 55,500 0 0 0 0 0 0 0 101 55,500 55,550 0 0 0 0 0 0 0 90 55,550 55,600 0 0 0 0 0 0 0 79 55,600 55,650 0 0 0 0 0 0 0 69 55,650 55,700 0 0 0 0 0 0 0 58 55,700 55,750 0 0 0 0 0 0 0 48 55,750 55,800 0 0 0 0 0 0 0 37 55,800 55,850 0 0 0 0 0 0 0 27 55,850 55,900 0 0 0 0 0 0 0 16 55,900 55,950 0 0 0 0 0 0 0 6 55,950 55,952 0 0 0 0 0 0 0 0

* If the amount you are looking up from the worksheet is at least $52,450 but less than $52,493, and you have two qualifying children, your credit is $5. If the amount you are looking up from the worksheet is $52,493 or more, and you have two qualifying children, you can’t take the credit.

Page 54 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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

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

Page 55 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Line 18b Additional Child Tax Credit (Schedule 8812)

You may be able to use your 2018 earned income to figure your additional child tax credit

if (a) your 2018 earned income is more than your 2019 earned income, and (b) your main home was located in one of the federally declared disaster areas eli- gible for this relief at any time during the incident period. For details, see the Instructions for Form 8812.

If you make the election to use your 2018 earned income to figure your addi- tional child tax credit, enter “PYEI” and the amount of your 2018 earned income on the dotted line next to line 18b. If you are claiming both the EIC and the addi- tional child tax credit, you only need to enter “PYEI” and the amount of your 2018 earned income on the dotted line next to line 18a. For more information, see the Instructions for Schedule 8812.

If you elect to use your 2018 earned income to figure your EIC on line 18a, you must also

use your 2018 earned income to figure your additional child tax credit.

If you elect to use your 2018 earned income to figure your additional child tax credit, you

must enter the amount of your 2018 non- taxable combat pay on the dotted line next to line 18a.

If your qualifying child didn’t have an SSN valid for employ- ment issued before the due date

of your 2019 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

TIP

CAUTION !

CAUTION !

CAUTION !

even if you don’t owe any tax or didn't have any tax withheld.

Two Steps To Take the Additional Child Tax Credit! Step 1. Be sure you figured the amount, if any, of your child tax credit and credit for other dependents. See the instruc- tions for line 13a. 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. 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 2019 return to claim the credit for 2019. Don't file Form 8862 if you filed Form 8862 for 2018 and the child tax credit or additional child tax credit was allowed for that year. See Form 8862 and its instructions for details.

If you take the additional child tax credit even though you aren't eligible and it is deter-

mined that your error is due to reckless or intentional disregard of the addition- al child tax credit rules, you won't be al- lowed to take the child tax credit, the credit for other dependents, or the addi- tional child tax credit for 2 years even if you’re otherwise eligible to do so. If you take the additional child tax credit even though you aren’t eligible and it is later determined that you fraudulently took the credit, you won't be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 10 years. You also may have to pay penalties.

Refunds for returns claiming the additional child tax credit can't be issued before mid-Feb-

ruary 2020. This delay applies to the en- tire refund, not just the portion associ- ated with the additional child tax credit.

CAUTION !

TIP

Line 18c American Opportunity Credit If you meet the requirements to claim an education credit (see the instructions for Schedule 3, line 3), enter on line 18c 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- 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 2019 re- turn to claim the credit for 2019. Don't file Form 8862 if you filed Form 8862 for 2018 and the American opportunity credit was allowed for that year. See Form 8862 and its instructions for de- tails.

If you take the American op- portunity credit even though you aren't eligible and it is de-

termined that your error is due to reck- less or intentional disregard of the American opportunity credit rules, you won't be allowed to take the credit for 2 years even if you’re otherwise eligible to do so. If you take the American opportu- nity credit even though you aren't eligi- ble and it is determined that you fraudu- lently took the credit, you won't be al- lowed to take the credit for 10 years. You also may have to pay penalties.

Refund Line 20 Amount Overpaid If line 20 is under $1, we will send a re- fund only on written request.

CAUTION !

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

Page 56 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 20 may be used (offset) to pay the past-due amount. Off- sets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of the Fiscal Service. For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from the Fiscal Service. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.

Injured Spouse If you file a joint return and your spouse hasn’t paid past-due federal tax, state in- come tax, state unemployment compen- sation debts, child support, spousal sup- port, or a federal nontax debt, such as a student loan, part or all of the overpay- ment on line 20 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 21a Through 21d 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 2019 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund.

Where's My Refund will provide a personalized refund date as soon as the IRS processes your tax return and appro- ves your refund. Effect of refund on benefits. Any re- fund you receive can't be counted as in- come when determining if you or any-

one else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal pro- gram or under any state or local program financed in whole or in part with federal funds. These programs include Tempo- rary Assistance for Needy Families (TANF), Medicaid, Supplemental Se- curity Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when deter- mining 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 21a 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 21b through 21d (if you want your refund deposited to only one account), or

• Check the box on line 21a 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 21a. Draw a line through the boxes on lines 21b and 21d. 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 21a and attach Form 8888 or fill in

lines 21b through 21d, your spouse may get at least part of the refund.

IRA. You can have your refund (or part of it) directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institu- tion before you request direct deposit. Make sure your direct deposit will be accepted. You also must notify the trust- ee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won't ac- cept a deposit for 2019). 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 2019 return during 2020 and don’t notify the trustee or custodian in advance, the trustee or custodian can as- sume the deposit to your IRA is for 2020. If you designate your deposit to be for 2019, 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 2019. In that case, you must file an amended 2019 return and reduce any IRA deduction and any retirement savings contributions credit you claim- ed.

CAUTION !

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

Page 57 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 2019) to a traditional IRA or Roth IRA for 2019. 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 21a 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 21b 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 21b 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 !

Line 21c 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 21d 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 2019 return after November 30, 2020.

• Any numbers or letters on lines 21b through 21d 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 22 Applied to Your 2020 Estimated Tax Enter on line 22 the amount, if any, of the overpayment on line 20 you want applied to your 2020 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.

CAUTION !

Sample Check—Lines 21b Through 21d

Do not include the check number.

1234

SA M PL E

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 21b) (line 21d)

Routing number

Account number

CAUTION

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

Page 58 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

This election to apply part or all of the amount overpaid to your 2020 estimated tax can't

be changed later.

Amount You Owe To avoid interest and penalties, pay your taxes in full by the due date of your return (not in-

cluding extensions)—April 15, 2020, for most taxpayers. You don’t have to pay if line 23 is under $1.

Include any estimated tax penalty from line 24 in the amount you enter on line 23. Don’t include any estimated payments for 2020 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 23 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.

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.

CAUTION !

TIP

• 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.

Link2Gov Corporation 888-PAY-1040TM (888-729-1040) www.PAY1040.com

WorldPay US, Inc. 844-729-8298 (844-PAY-TAX-8TM) www.payUSAtax.com

Official Payments 888-UPAY-TAXTM (888-872-9829) www.officialpayments.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 “2019 Form 1040” or “2019 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 2019 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.

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

Page 59 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 23 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, 2020, for most people. You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possi- ble when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card pay- ment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov and click on Apply for an Online Payment Plan. Extension of time to pay. If paying the tax when it is due would cause you an undue hardship, you can ask for an ex- tension of time to pay by filing Form 1127 by the due date of your return (not counting extensions)—April 15, 2020, 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, 2020. 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 24 Estimated Tax Penalty You may owe this penalty if:

• Line 23 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 2019 Form 1040 or 1040-SR, line 16, minus the total of any amounts shown on lines 18a, b, and c; 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 owe the penalty even if you didn't include those taxes. Exception. You won't owe the penalty if your 2018 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 2018 return and you were a U.S. citizen or resident for all of 2018.

2. The total of line 17 and Schedule 3, lines 8 and 11, on your 2019 return is at least 100% of the tax shown on your 2018 return (110% of that amount if you aren't a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2018 return was more than $150,000 (more than $75,000 if married filing separately for 2019)). Your esti- mated tax payments for 2019 must have been made on time and for the required amount.

For most people, the “tax shown on your 2018 return” is the amount on your 2018 Form 1040, line 15, minus the total of any amounts shown on lines 17a, 17b, 17c, Schedule 4, line 61, and Schedule 5, lines 70 and 73; and Forms 8828,

4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 15 any:

• Tax on an excess parachute pay- ment,

• Excise tax on insider stock com- pensation of an expatriated corporation,

• Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, and

• Look-back interest due under sec- tion 167(g) or 460(b). When figuring the amount on line 15, include household employment taxes only if line 16 is more than zero or you would have owed the estimated tax pen- alty for 2018 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 24. Add the penalty to any tax due and enter the total on line 23.

However, if you have an overpay- ment on line 20, subtract the penalty from the amount you would otherwise enter on line 21a or line 22. Lines 21a, 22, and 24 must equal line 20.

If the penalty is more than the over- payment on line 20, enter -0- on lines 21a and 22. Then subtract line 20 from line 24 and enter the result on line 23.

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 24 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.

TIP

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

Page 60 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Third Party Designee If you want to allow a friend, a family member, or any other person you choose (other than your paid preparer) to dis- cuss your 2019 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also, en- ter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN).

If you want to designate your paid preparer's firm or busi- ness, check the “Yes” box and

complete the other information reques- ted. Don’t check the “3rd Party Desig- nee” box in the “Paid Preparer Use On- ly” section.

If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to:

• Give the IRS any information that is missing from your return;

• Call the IRS for information about the processing of your return or the sta- tus of your refund or payment(s);

• Receive copies of notices or tran- scripts related to your return, upon re- quest; and

• Respond to certain IRS notices about math errors, offsets, and return preparation.

You aren't authorizing the designee to receive any refund check, bind you to anything (including any additional tax 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 2020 tax return. This is April 15, 2021, for most people.

If you complete the “Third Par- ty Designee” section of your return, do not check the “3rd

Party Designee” box in the "Paid Pre- parer Use Only" section of your return.

CAUTION !

CAUTION !

Sign Your Return Form 1040 or 1040-SR isn't considered a valid return unless you sign it. If you are filing a joint return, your spouse also must sign. If your spouse can't sign the return, see Pub. 501. Be sure to date your return and enter your occupa- tion(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your re- turn is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return 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.”

Electronic Return Signatures To file your return electronically, you must sign the return electronically using a personal identification number (PIN). If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax prac- titioner, you can use a Self-Select PIN or a Practitioner PIN. Self-Select PIN. The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five dig- its you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.

To verify your identity, you will be prompted to enter your date of birth and your adjusted gross income (AGI) from your originally filed 2018 federal in- come tax return, if applicable. Don’t use your AGI from an amended return (Form 1040-X) or a math error correc- tion made by the IRS. AGI is the amount shown on your 2018 Form 1040, line 7. If you don’t have your 2018 in- come tax return, call the IRS at 800-908-9946 to get a free transcript of your return or visit IRS.gov/Transcript. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five-digit PIN you used to electronically sign your 2018 return.)

You can't use the Self-Select PIN method if you are a first-time filer under age 16 at

the end of 2019.

Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. The practitioner can provide you with details. Form 8453. You must send in a paper Form 8453 if you have to attach certain forms or other documents that can't be electronically filed. See Form 8453.

Identity Protection PIN For 2019, 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. This year they will generally be sent out by

mid-January 2020. Use this IP PIN on your 2019 return as well as any pri- or-year returns you file in 2020.

If you are filing a joint return and both taxpayers receive an IP PIN, enter both IP PINs in the spaces provided.

CAUTION !

CAUTION !

Need more information or forms? Visit IRS.gov. -60-

Page 61 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 the 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 [email protected].

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.

If you want to allow your paid pre- parer to be able to discuss your return with the IRS, check the “3rd Party Des- ignee” checkbox.

Checking this box allows the preparer whose name and PTIN appear in this section to discuss your return with the IRS.

If you want your paid preparer’s firm or business to discuss your return with the IRS, check the “Yes” box in the “Third Party Designee” section and complete the other information reques- ted in that section instead of checking this box.

If you check the “3rd Party Desig- nee” checkbox, 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 pro- cessing of your return. You also are au- thorizing 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 tax 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 2020 tax return. This is April 15, 2021, for most people.

If you want someone other than your paid preparer to be your third party designee, do not

check the box here. Instead, see Third Party Designee, earlier.

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.

CAUTION !

-61- Need more information or forms? Visit IRS.gov.

Page 62 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table

CAUTION !

See the instructions for line 12a to see if you must use the Tax Table below to figure your tax.

At Least

But Less Than

Single Married �ling jointly*

Married �ling sepa- rately

Head of a house- hold

Your tax is— 25,200 25,250 25,300 25,350

2,833 2,839 2,845 2,851

Sample Table

25,250 25,300 25,350 25,400

2,639 2,645 2,651 2,657

2,833 2,839 2,845 2,851

2,750 2,756 2,762 2,768

Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 11b, 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 $2,651. This is the tax amount they should enter in the entry space on Form 1040, line 12a.

If line 11b (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 11b (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 11b (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. - 62 -

Page 63 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table — Continued If line 11b (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 11b (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 11b (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 9,800 979 978 979 978 9,800 9,850 985 983 985 983 9,850 9,900 991 988 991 988 9,900 9,950 997 993 997 993 9,950 10,000 1,003 998 1,003 998

10,000 10,000 10,050 1,009 1,003 1,009 1,003 10,050 10,100 1,015 1,008 1,015 1,008 10,100 10,150 1,021 1,013 1,021 1,013 10,150 10,200 1,027 1,018 1,027 1,018 10,200 10,250 1,033 1,023 1,033 1,023 10,250 10,300 1,039 1,028 1,039 1,028 10,300 10,350 1,045 1,033 1,045 1,033 10,350 10,400 1,051 1,038 1,051 1,038 10,400 10,450 1,057 1,043 1,057 1,043 10,450 10,500 1,063 1,048 1,063 1,048 10,500 10,550 1,069 1,053 1,069 1,053 10,550 10,600 1,075 1,058 1,075 1,058 10,600 10,650 1,081 1,063 1,081 1,063 10,650 10,700 1,087 1,068 1,087 1,068 10,700 10,750 1,093 1,073 1,093 1,073 10,750 10,800 1,099 1,078 1,099 1,078 10,800 10,850 1,105 1,083 1,105 1,083 10,850 10,900 1,111 1,088 1,111 1,088 10,900 10,950 1,117 1,093 1,117 1,093 10,950 11,000 1,123 1,098 1,123 1,098

11,000 11,000 11,050 1,129 1,103 1,129 1,103 11,050 11,100 1,135 1,108 1,135 1,108 11,100 11,150 1,141 1,113 1,141 1,113 11,150 11,200 1,147 1,118 1,147 1,118 11,200 11,250 1,153 1,123 1,153 1,123 11,250 11,300 1,159 1,128 1,159 1,128 11,300 11,350 1,165 1,133 1,165 1,133 11,350 11,400 1,171 1,138 1,171 1,138 11,400 11,450 1,177 1,143 1,177 1,143 11,450 11,500 1,183 1,148 1,183 1,148 11,500 11,550 1,189 1,153 1,189 1,153 11,550 11,600 1,195 1,158 1,195 1,158 11,600 11,650 1,201 1,163 1,201 1,163 11,650 11,700 1,207 1,168 1,207 1,168 11,700 11,750 1,213 1,173 1,213 1,173 11,750 11,800 1,219 1,178 1,219 1,178 11,800 11,850 1,225 1,183 1,225 1,183 11,850 11,900 1,231 1,188 1,231 1,188 11,900 11,950 1,237 1,193 1,237 1,193 11,950 12,000 1,243 1,198 1,243 1,198

(Continued) * This column must also be used by a qualifying widow(er).

- 63 - Need more information or forms? Visit IRS.gov.

Page 64 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table — Continued If line 11b (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 1,249 1,203 1,249 1,203 12,050 12,100 1,255 1,208 1,255 1,208 12,100 12,150 1,261 1,213 1,261 1,213 12,150 12,200 1,267 1,218 1,267 1,218 12,200 12,250 1,273 1,223 1,273 1,223 12,250 12,300 1,279 1,228 1,279 1,228 12,300 12,350 1,285 1,233 1,285 1,233 12,350 12,400 1,291 1,238 1,291 1,238 12,400 12,450 1,297 1,243 1,297 1,243 12,450 12,500 1,303 1,248 1,303 1,248 12,500 12,550 1,309 1,253 1,309 1,253 12,550 12,600 1,315 1,258 1,315 1,258 12,600 12,650 1,321 1,263 1,321 1,263 12,650 12,700 1,327 1,268 1,327 1,268 12,700 12,750 1,333 1,273 1,333 1,273 12,750 12,800 1,339 1,278 1,339 1,278 12,800 12,850 1,345 1,283 1,345 1,283 12,850 12,900 1,351 1,288 1,351 1,288 12,900 12,950 1,357 1,293 1,357 1,293 12,950 13,000 1,363 1,298 1,363 1,298

13,000 13,000 13,050 1,369 1,303 1,369 1,303 13,050 13,100 1,375 1,308 1,375 1,308 13,100 13,150 1,381 1,313 1,381 1,313 13,150 13,200 1,387 1,318 1,387 1,318 13,200 13,250 1,393 1,323 1,393 1,323 13,250 13,300 1,399 1,328 1,399 1,328 13,300 13,350 1,405 1,333 1,405 1,333 13,350 13,400 1,411 1,338 1,411 1,338 13,400 13,450 1,417 1,343 1,417 1,343 13,450 13,500 1,423 1,348 1,423 1,348 13,500 13,550 1,429 1,353 1,429 1,353 13,550 13,600 1,435 1,358 1,435 1,358 13,600 13,650 1,441 1,363 1,441 1,363 13,650 13,700 1,447 1,368 1,447 1,368 13,700 13,750 1,453 1,373 1,453 1,373 13,750 13,800 1,459 1,378 1,459 1,378 13,800 13,850 1,465 1,383 1,465 1,383 13,850 13,900 1,471 1,388 1,471 1,388 13,900 13,950 1,477 1,393 1,477 1,394 13,950 14,000 1,483 1,398 1,483 1,400

14,000 14,000 14,050 1,489 1,403 1,489 1,406 14,050 14,100 1,495 1,408 1,495 1,412 14,100 14,150 1,501 1,413 1,501 1,418 14,150 14,200 1,507 1,418 1,507 1,424 14,200 14,250 1,513 1,423 1,513 1,430 14,250 14,300 1,519 1,428 1,519 1,436 14,300 14,350 1,525 1,433 1,525 1,442 14,350 14,400 1,531 1,438 1,531 1,448 14,400 14,450 1,537 1,443 1,537 1,454 14,450 14,500 1,543 1,448 1,543 1,460 14,500 14,550 1,549 1,453 1,549 1,466 14,550 14,600 1,555 1,458 1,555 1,472 14,600 14,650 1,561 1,463 1,561 1,478 14,650 14,700 1,567 1,468 1,567 1,484 14,700 14,750 1,573 1,473 1,573 1,490 14,750 14,800 1,579 1,478 1,579 1,496 14,800 14,850 1,585 1,483 1,585 1,502 14,850 14,900 1,591 1,488 1,591 1,508 14,900 14,950 1,597 1,493 1,597 1,514 14,950 15,000 1,603 1,498 1,603 1,520

If line 11b (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 1,609 1,503 1,609 1,526 15,050 15,100 1,615 1,508 1,615 1,532 15,100 15,150 1,621 1,513 1,621 1,538 15,150 15,200 1,627 1,518 1,627 1,544 15,200 15,250 1,633 1,523 1,633 1,550 15,250 15,300 1,639 1,528 1,639 1,556 15,300 15,350 1,645 1,533 1,645 1,562 15,350 15,400 1,651 1,538 1,651 1,568 15,400 15,450 1,657 1,543 1,657 1,574 15,450 15,500 1,663 1,548 1,663 1,580 15,500 15,550 1,669 1,553 1,669 1,586 15,550 15,600 1,675 1,558 1,675 1,592 15,600 15,650 1,681 1,563 1,681 1,598 15,650 15,700 1,687 1,568 1,687 1,604 15,700 15,750 1,693 1,573 1,693 1,610 15,750 15,800 1,699 1,578 1,699 1,616 15,800 15,850 1,705 1,583 1,705 1,622 15,850 15,900 1,711 1,588 1,711 1,628 15,900 15,950 1,717 1,593 1,717 1,634 15,950 16,000 1,723 1,598 1,723 1,640

16,000 16,000 16,050 1,729 1,603 1,729 1,646 16,050 16,100 1,735 1,608 1,735 1,652 16,100 16,150 1,741 1,613 1,741 1,658 16,150 16,200 1,747 1,618 1,747 1,664 16,200 16,250 1,753 1,623 1,753 1,670 16,250 16,300 1,759 1,628 1,759 1,676 16,300 16,350 1,765 1,633 1,765 1,682 16,350 16,400 1,771 1,638 1,771 1,688 16,400 16,450 1,777 1,643 1,777 1,694 16,450 16,500 1,783 1,648 1,783 1,700 16,500 16,550 1,789 1,653 1,789 1,706 16,550 16,600 1,795 1,658 1,795 1,712 16,600 16,650 1,801 1,663 1,801 1,718 16,650 16,700 1,807 1,668 1,807 1,724 16,700 16,750 1,813 1,673 1,813 1,730 16,750 16,800 1,819 1,678 1,819 1,736 16,800 16,850 1,825 1,683 1,825 1,742 16,850 16,900 1,831 1,688 1,831 1,748 16,900 16,950 1,837 1,693 1,837 1,754 16,950 17,000 1,843 1,698 1,843 1,760

17,000 17,000 17,050 1,849 1,703 1,849 1,766 17,050 17,100 1,855 1,708 1,855 1,772 17,100 17,150 1,861 1,713 1,861 1,778 17,150 17,200 1,867 1,718 1,867 1,784 17,200 17,250 1,873 1,723 1,873 1,790 17,250 17,300 1,879 1,728 1,879 1,796 17,300 17,350 1,885 1,733 1,885 1,802 17,350 17,400 1,891 1,738 1,891 1,808 17,400 17,450 1,897 1,743 1,897 1,814 17,450 17,500 1,903 1,748 1,903 1,820 17,500 17,550 1,909 1,753 1,909 1,826 17,550 17,600 1,915 1,758 1,915 1,832 17,600 17,650 1,921 1,763 1,921 1,838 17,650 17,700 1,927 1,768 1,927 1,844 17,700 17,750 1,933 1,773 1,933 1,850 17,750 17,800 1,939 1,778 1,939 1,856 17,800 17,850 1,945 1,783 1,945 1,862 17,850 17,900 1,951 1,788 1,951 1,868 17,900 17,950 1,957 1,793 1,957 1,874 17,950 18,000 1,963 1,798 1,963 1,880

If line 11b (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 1,969 1,803 1,969 1,886 18,050 18,100 1,975 1,808 1,975 1,892 18,100 18,150 1,981 1,813 1,981 1,898 18,150 18,200 1,987 1,818 1,987 1,904 18,200 18,250 1,993 1,823 1,993 1,910 18,250 18,300 1,999 1,828 1,999 1,916 18,300 18,350 2,005 1,833 2,005 1,922 18,350 18,400 2,011 1,838 2,011 1,928 18,400 18,450 2,017 1,843 2,017 1,934 18,450 18,500 2,023 1,848 2,023 1,940 18,500 18,550 2,029 1,853 2,029 1,946 18,550 18,600 2,035 1,858 2,035 1,952 18,600 18,650 2,041 1,863 2,041 1,958 18,650 18,700 2,047 1,868 2,047 1,964 18,700 18,750 2,053 1,873 2,053 1,970 18,750 18,800 2,059 1,878 2,059 1,976 18,800 18,850 2,065 1,883 2,065 1,982 18,850 18,900 2,071 1,888 2,071 1,988 18,900 18,950 2,077 1,893 2,077 1,994 18,950 19,000 2,083 1,898 2,083 2,000

19,000 19,000 19,050 2,089 1,903 2,089 2,006 19,050 19,100 2,095 1,908 2,095 2,012 19,100 19,150 2,101 1,913 2,101 2,018 19,150 19,200 2,107 1,918 2,107 2,024 19,200 19,250 2,113 1,923 2,113 2,030 19,250 19,300 2,119 1,928 2,119 2,036 19,300 19,350 2,125 1,933 2,125 2,042 19,350 19,400 2,131 1,938 2,131 2,048 19,400 19,450 2,137 1,943 2,137 2,054 19,450 19,500 2,143 1,949 2,143 2,060 19,500 19,550 2,149 1,955 2,149 2,066 19,550 19,600 2,155 1,961 2,155 2,072 19,600 19,650 2,161 1,967 2,161 2,078 19,650 19,700 2,167 1,973 2,167 2,084 19,700 19,750 2,173 1,979 2,173 2,090 19,750 19,800 2,179 1,985 2,179 2,096 19,800 19,850 2,185 1,991 2,185 2,102 19,850 19,900 2,191 1,997 2,191 2,108 19,900 19,950 2,197 2,003 2,197 2,114 19,950 20,000 2,203 2,009 2,203 2,120

20,000 20,000 20,050 2,209 2,015 2,209 2,126 20,050 20,100 2,215 2,021 2,215 2,132 20,100 20,150 2,221 2,027 2,221 2,138 20,150 20,200 2,227 2,033 2,227 2,144 20,200 20,250 2,233 2,039 2,233 2,150 20,250 20,300 2,239 2,045 2,239 2,156 20,300 20,350 2,245 2,051 2,245 2,162 20,350 20,400 2,251 2,057 2,251 2,168 20,400 20,450 2,257 2,063 2,257 2,174 20,450 20,500 2,263 2,069 2,263 2,180 20,500 20,550 2,269 2,075 2,269 2,186 20,550 20,600 2,275 2,081 2,275 2,192 20,600 20,650 2,281 2,087 2,281 2,198 20,650 20,700 2,287 2,093 2,287 2,204 20,700 20,750 2,293 2,099 2,293 2,210 20,750 20,800 2,299 2,105 2,299 2,216 20,800 20,850 2,305 2,111 2,305 2,222 20,850 20,900 2,311 2,117 2,311 2,228 20,900 20,950 2,317 2,123 2,317 2,234 20,950 21,000 2,323 2,129 2,323 2,240

(Continued) * This column must also be used by a qualifying widow(er).

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

Page 65 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table — Continued If line 11b (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 2,329 2,135 2,329 2,246 21,050 21,100 2,335 2,141 2,335 2,252 21,100 21,150 2,341 2,147 2,341 2,258 21,150 21,200 2,347 2,153 2,347 2,264 21,200 21,250 2,353 2,159 2,353 2,270 21,250 21,300 2,359 2,165 2,359 2,276 21,300 21,350 2,365 2,171 2,365 2,282 21,350 21,400 2,371 2,177 2,371 2,288 21,400 21,450 2,377 2,183 2,377 2,294 21,450 21,500 2,383 2,189 2,383 2,300 21,500 21,550 2,389 2,195 2,389 2,306 21,550 21,600 2,395 2,201 2,395 2,312 21,600 21,650 2,401 2,207 2,401 2,318 21,650 21,700 2,407 2,213 2,407 2,324 21,700 21,750 2,413 2,219 2,413 2,330 21,750 21,800 2,419 2,225 2,419 2,336 21,800 21,850 2,425 2,231 2,425 2,342 21,850 21,900 2,431 2,237 2,431 2,348 21,900 21,950 2,437 2,243 2,437 2,354 21,950 22,000 2,443 2,249 2,443 2,360

22,000 22,000 22,050 2,449 2,255 2,449 2,366 22,050 22,100 2,455 2,261 2,455 2,372 22,100 22,150 2,461 2,267 2,461 2,378 22,150 22,200 2,467 2,273 2,467 2,384 22,200 22,250 2,473 2,279 2,473 2,390 22,250 22,300 2,479 2,285 2,479 2,396 22,300 22,350 2,485 2,291 2,485 2,402 22,350 22,400 2,491 2,297 2,491 2,408 22,400 22,450 2,497 2,303 2,497 2,414 22,450 22,500 2,503 2,309 2,503 2,420 22,500 22,550 2,509 2,315 2,509 2,426 22,550 22,600 2,515 2,321 2,515 2,432 22,600 22,650 2,521 2,327 2,521 2,438 22,650 22,700 2,527 2,333 2,527 2,444 22,700 22,750 2,533 2,339 2,533 2,450 22,750 22,800 2,539 2,345 2,539 2,456 22,800 22,850 2,545 2,351 2,545 2,462 22,850 22,900 2,551 2,357 2,551 2,468 22,900 22,950 2,557 2,363 2,557 2,474 22,950 23,000 2,563 2,369 2,563 2,480

23,000 23,000 23,050 2,569 2,375 2,569 2,486 23,050 23,100 2,575 2,381 2,575 2,492 23,100 23,150 2,581 2,387 2,581 2,498 23,150 23,200 2,587 2,393 2,587 2,504 23,200 23,250 2,593 2,399 2,593 2,510 23,250 23,300 2,599 2,405 2,599 2,516 23,300 23,350 2,605 2,411 2,605 2,522 23,350 23,400 2,611 2,417 2,611 2,528 23,400 23,450 2,617 2,423 2,617 2,534 23,450 23,500 2,623 2,429 2,623 2,540 23,500 23,550 2,629 2,435 2,629 2,546 23,550 23,600 2,635 2,441 2,635 2,552 23,600 23,650 2,641 2,447 2,641 2,558 23,650 23,700 2,647 2,453 2,647 2,564 23,700 23,750 2,653 2,459 2,653 2,570 23,750 23,800 2,659 2,465 2,659 2,576 23,800 23,850 2,665 2,471 2,665 2,582 23,850 23,900 2,671 2,477 2,671 2,588 23,900 23,950 2,677 2,483 2,677 2,594 23,950 24,000 2,683 2,489 2,683 2,600

If line 11b (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 2,689 2,495 2,689 2,606 24,050 24,100 2,695 2,501 2,695 2,612 24,100 24,150 2,701 2,507 2,701 2,618 24,150 24,200 2,707 2,513 2,707 2,624 24,200 24,250 2,713 2,519 2,713 2,630 24,250 24,300 2,719 2,525 2,719 2,636 24,300 24,350 2,725 2,531 2,725 2,642 24,350 24,400 2,731 2,537 2,731 2,648 24,400 24,450 2,737 2,543 2,737 2,654 24,450 24,500 2,743 2,549 2,743 2,660 24,500 24,550 2,749 2,555 2,749 2,666 24,550 24,600 2,755 2,561 2,755 2,672 24,600 24,650 2,761 2,567 2,761 2,678 24,650 24,700 2,767 2,573 2,767 2,684 24,700 24,750 2,773 2,579 2,773 2,690 24,750 24,800 2,779 2,585 2,779 2,696 24,800 24,850 2,785 2,591 2,785 2,702 24,850 24,900 2,791 2,597 2,791 2,708 24,900 24,950 2,797 2,603 2,797 2,714 24,950 25,000 2,803 2,609 2,803 2,720

25,000 25,000 25,050 2,809 2,615 2,809 2,726 25,050 25,100 2,815 2,621 2,815 2,732 25,100 25,150 2,821 2,627 2,821 2,738 25,150 25,200 2,827 2,633 2,827 2,744 25,200 25,250 2,833 2,639 2,833 2,750 25,250 25,300 2,839 2,645 2,839 2,756 25,300 25,350 2,845 2,651 2,845 2,762 25,350 25,400 2,851 2,657 2,851 2,768 25,400 25,450 2,857 2,663 2,857 2,774 25,450 25,500 2,863 2,669 2,863 2,780 25,500 25,550 2,869 2,675 2,869 2,786 25,550 25,600 2,875 2,681 2,875 2,792 25,600 25,650 2,881 2,687 2,881 2,798 25,650 25,700 2,887 2,693 2,887 2,804 25,700 25,750 2,893 2,699 2,893 2,810 25,750 25,800 2,899 2,705 2,899 2,816 25,800 25,850 2,905 2,711 2,905 2,822 25,850 25,900 2,911 2,717 2,911 2,828 25,900 25,950 2,917 2,723 2,917 2,834 25,950 26,000 2,923 2,729 2,923 2,840

26,000 26,000 26,050 2,929 2,735 2,929 2,846 26,050 26,100 2,935 2,741 2,935 2,852 26,100 26,150 2,941 2,747 2,941 2,858 26,150 26,200 2,947 2,753 2,947 2,864 26,200 26,250 2,953 2,759 2,953 2,870 26,250 26,300 2,959 2,765 2,959 2,876 26,300 26,350 2,965 2,771 2,965 2,882 26,350 26,400 2,971 2,777 2,971 2,888 26,400 26,450 2,977 2,783 2,977 2,894 26,450 26,500 2,983 2,789 2,983 2,900 26,500 26,550 2,989 2,795 2,989 2,906 26,550 26,600 2,995 2,801 2,995 2,912 26,600 26,650 3,001 2,807 3,001 2,918 26,650 26,700 3,007 2,813 3,007 2,924 26,700 26,750 3,013 2,819 3,013 2,930 26,750 26,800 3,019 2,825 3,019 2,936 26,800 26,850 3,025 2,831 3,025 2,942 26,850 26,900 3,031 2,837 3,031 2,948 26,900 26,950 3,037 2,843 3,037 2,954 26,950 27,000 3,043 2,849 3,043 2,960

If line 11b (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 3,049 2,855 3,049 2,966 27,050 27,100 3,055 2,861 3,055 2,972 27,100 27,150 3,061 2,867 3,061 2,978 27,150 27,200 3,067 2,873 3,067 2,984 27,200 27,250 3,073 2,879 3,073 2,990 27,250 27,300 3,079 2,885 3,079 2,996 27,300 27,350 3,085 2,891 3,085 3,002 27,350 27,400 3,091 2,897 3,091 3,008 27,400 27,450 3,097 2,903 3,097 3,014 27,450 27,500 3,103 2,909 3,103 3,020 27,500 27,550 3,109 2,915 3,109 3,026 27,550 27,600 3,115 2,921 3,115 3,032 27,600 27,650 3,121 2,927 3,121 3,038 27,650 27,700 3,127 2,933 3,127 3,044 27,700 27,750 3,133 2,939 3,133 3,050 27,750 27,800 3,139 2,945 3,139 3,056 27,800 27,850 3,145 2,951 3,145 3,062 27,850 27,900 3,151 2,957 3,151 3,068 27,900 27,950 3,157 2,963 3,157 3,074 27,950 28,000 3,163 2,969 3,163 3,080

28,000 28,000 28,050 3,169 2,975 3,169 3,086 28,050 28,100 3,175 2,981 3,175 3,092 28,100 28,150 3,181 2,987 3,181 3,098 28,150 28,200 3,187 2,993 3,187 3,104 28,200 28,250 3,193 2,999 3,193 3,110 28,250 28,300 3,199 3,005 3,199 3,116 28,300 28,350 3,205 3,011 3,205 3,122 28,350 28,400 3,211 3,017 3,211 3,128 28,400 28,450 3,217 3,023 3,217 3,134 28,450 28,500 3,223 3,029 3,223 3,140 28,500 28,550 3,229 3,035 3,229 3,146 28,550 28,600 3,235 3,041 3,235 3,152 28,600 28,650 3,241 3,047 3,241 3,158 28,650 28,700 3,247 3,053 3,247 3,164 28,700 28,750 3,253 3,059 3,253 3,170 28,750 28,800 3,259 3,065 3,259 3,176 28,800 28,850 3,265 3,071 3,265 3,182 28,850 28,900 3,271 3,077 3,271 3,188 28,900 28,950 3,277 3,083 3,277 3,194 28,950 29,000 3,283 3,089 3,283 3,200

29,000 29,000 29,050 3,289 3,095 3,289 3,206 29,050 29,100 3,295 3,101 3,295 3,212 29,100 29,150 3,301 3,107 3,301 3,218 29,150 29,200 3,307 3,113 3,307 3,224 29,200 29,250 3,313 3,119 3,313 3,230 29,250 29,300 3,319 3,125 3,319 3,236 29,300 29,350 3,325 3,131 3,325 3,242 29,350 29,400 3,331 3,137 3,331 3,248 29,400 29,450 3,337 3,143 3,337 3,254 29,450 29,500 3,343 3,149 3,343 3,260 29,500 29,550 3,349 3,155 3,349 3,266 29,550 29,600 3,355 3,161 3,355 3,272 29,600 29,650 3,361 3,167 3,361 3,278 29,650 29,700 3,367 3,173 3,367 3,284 29,700 29,750 3,373 3,179 3,373 3,290 29,750 29,800 3,379 3,185 3,379 3,296 29,800 29,850 3,385 3,191 3,385 3,302 29,850 29,900 3,391 3,197 3,391 3,308 29,900 29,950 3,397 3,203 3,397 3,314 29,950 30,000 3,403 3,209 3,403 3,320

(Continued) * This column must also be used by a qualifying widow(er).

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

Page 66 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table — Continued If line 11b (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 3,409 3,215 3,409 3,326 30,050 30,100 3,415 3,221 3,415 3,332 30,100 30,150 3,421 3,227 3,421 3,338 30,150 30,200 3,427 3,233 3,427 3,344 30,200 30,250 3,433 3,239 3,433 3,350 30,250 30,300 3,439 3,245 3,439 3,356 30,300 30,350 3,445 3,251 3,445 3,362 30,350 30,400 3,451 3,257 3,451 3,368 30,400 30,450 3,457 3,263 3,457 3,374 30,450 30,500 3,463 3,269 3,463 3,380 30,500 30,550 3,469 3,275 3,469 3,386 30,550 30,600 3,475 3,281 3,475 3,392 30,600 30,650 3,481 3,287 3,481 3,398 30,650 30,700 3,487 3,293 3,487 3,404 30,700 30,750 3,493 3,299 3,493 3,410 30,750 30,800 3,499 3,305 3,499 3,416 30,800 30,850 3,505 3,311 3,505 3,422 30,850 30,900 3,511 3,317 3,511 3,428 30,900 30,950 3,517 3,323 3,517 3,434 30,950 31,000 3,523 3,329 3,523 3,440

31,000 31,000 31,050 3,529 3,335 3,529 3,446 31,050 31,100 3,535 3,341 3,535 3,452 31,100 31,150 3,541 3,347 3,541 3,458 31,150 31,200 3,547 3,353 3,547 3,464 31,200 31,250 3,553 3,359 3,553 3,470 31,250 31,300 3,559 3,365 3,559 3,476 31,300 31,350 3,565 3,371 3,565 3,482 31,350 31,400 3,571 3,377 3,571 3,488 31,400 31,450 3,577 3,383 3,577 3,494 31,450 31,500 3,583 3,389 3,583 3,500 31,500 31,550 3,589 3,395 3,589 3,506 31,550 31,600 3,595 3,401 3,595 3,512 31,600 31,650 3,601 3,407 3,601 3,518 31,650 31,700 3,607 3,413 3,607 3,524 31,700 31,750 3,613 3,419 3,613 3,530 31,750 31,800 3,619 3,425 3,619 3,536 31,800 31,850 3,625 3,431 3,625 3,542 31,850 31,900 3,631 3,437 3,631 3,548 31,900 31,950 3,637 3,443 3,637 3,554 31,950 32,000 3,643 3,449 3,643 3,560

32,000 32,000 32,050 3,649 3,455 3,649 3,566 32,050 32,100 3,655 3,461 3,655 3,572 32,100 32,150 3,661 3,467 3,661 3,578 32,150 32,200 3,667 3,473 3,667 3,584 32,200 32,250 3,673 3,479 3,673 3,590 32,250 32,300 3,679 3,485 3,679 3,596 32,300 32,350 3,685 3,491 3,685 3,602 32,350 32,400 3,691 3,497 3,691 3,608 32,400 32,450 3,697 3,503 3,697 3,614 32,450 32,500 3,703 3,509 3,703 3,620 32,500 32,550 3,709 3,515 3,709 3,626 32,550 32,600 3,715 3,521 3,715 3,632 32,600 32,650 3,721 3,527 3,721 3,638 32,650 32,700 3,727 3,533 3,727 3,644 32,700 32,750 3,733 3,539 3,733 3,650 32,750 32,800 3,739 3,545 3,739 3,656 32,800 32,850 3,745 3,551 3,745 3,662 32,850 32,900 3,751 3,557 3,751 3,668 32,900 32,950 3,757 3,563 3,757 3,674 32,950 33,000 3,763 3,569 3,763 3,680

If line 11b (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 3,769 3,575 3,769 3,686 33,050 33,100 3,775 3,581 3,775 3,692 33,100 33,150 3,781 3,587 3,781 3,698 33,150 33,200 3,787 3,593 3,787 3,704 33,200 33,250 3,793 3,599 3,793 3,710 33,250 33,300 3,799 3,605 3,799 3,716 33,300 33,350 3,805 3,611 3,805 3,722 33,350 33,400 3,811 3,617 3,811 3,728 33,400 33,450 3,817 3,623 3,817 3,734 33,450 33,500 3,823 3,629 3,823 3,740 33,500 33,550 3,829 3,635 3,829 3,746 33,550 33,600 3,835 3,641 3,835 3,752 33,600 33,650 3,841 3,647 3,841 3,758 33,650 33,700 3,847 3,653 3,847 3,764 33,700 33,750 3,853 3,659 3,853 3,770 33,750 33,800 3,859 3,665 3,859 3,776 33,800 33,850 3,865 3,671 3,865 3,782 33,850 33,900 3,871 3,677 3,871 3,788 33,900 33,950 3,877 3,683 3,877 3,794 33,950 34,000 3,883 3,689 3,883 3,800

34,000 34,000 34,050 3,889 3,695 3,889 3,806 34,050 34,100 3,895 3,701 3,895 3,812 34,100 34,150 3,901 3,707 3,901 3,818 34,150 34,200 3,907 3,713 3,907 3,824 34,200 34,250 3,913 3,719 3,913 3,830 34,250 34,300 3,919 3,725 3,919 3,836 34,300 34,350 3,925 3,731 3,925 3,842 34,350 34,400 3,931 3,737 3,931 3,848 34,400 34,450 3,937 3,743 3,937 3,854 34,450 34,500 3,943 3,749 3,943 3,860 34,500 34,550 3,949 3,755 3,949 3,866 34,550 34,600 3,955 3,761 3,955 3,872 34,600 34,650 3,961 3,767 3,961 3,878 34,650 34,700 3,967 3,773 3,967 3,884 34,700 34,750 3,973 3,779 3,973 3,890 34,750 34,800 3,979 3,785 3,979 3,896 34,800 34,850 3,985 3,791 3,985 3,902 34,850 34,900 3,991 3,797 3,991 3,908 34,900 34,950 3,997 3,803 3,997 3,914 34,950 35,000 4,003 3,809 4,003 3,920

35,000 35,000 35,050 4,009 3,815 4,009 3,926 35,050 35,100 4,015 3,821 4,015 3,932 35,100 35,150 4,021 3,827 4,021 3,938 35,150 35,200 4,027 3,833 4,027 3,944 35,200 35,250 4,033 3,839 4,033 3,950 35,250 35,300 4,039 3,845 4,039 3,956 35,300 35,350 4,045 3,851 4,045 3,962 35,350 35,400 4,051 3,857 4,051 3,968 35,400 35,450 4,057 3,863 4,057 3,974 35,450 35,500 4,063 3,869 4,063 3,980 35,500 35,550 4,069 3,875 4,069 3,986 35,550 35,600 4,075 3,881 4,075 3,992 35,600 35,650 4,081 3,887 4,081 3,998 35,650 35,700 4,087 3,893 4,087 4,004 35,700 35,750 4,093 3,899 4,093 4,010 35,750 35,800 4,099 3,905 4,099 4,016 35,800 35,850 4,105 3,911 4,105 4,022 35,850 35,900 4,111 3,917 4,111 4,028 35,900 35,950 4,117 3,923 4,117 4,034 35,950 36,000 4,123 3,929 4,123 4,040

If line 11b (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 4,129 3,935 4,129 4,046 36,050 36,100 4,135 3,941 4,135 4,052 36,100 36,150 4,141 3,947 4,141 4,058 36,150 36,200 4,147 3,953 4,147 4,064 36,200 36,250 4,153 3,959 4,153 4,070 36,250 36,300 4,159 3,965 4,159 4,076 36,300 36,350 4,165 3,971 4,165 4,082 36,350 36,400 4,171 3,977 4,171 4,088 36,400 36,450 4,177 3,983 4,177 4,094 36,450 36,500 4,183 3,989 4,183 4,100 36,500 36,550 4,189 3,995 4,189 4,106 36,550 36,600 4,195 4,001 4,195 4,112 36,600 36,650 4,201 4,007 4,201 4,118 36,650 36,700 4,207 4,013 4,207 4,124 36,700 36,750 4,213 4,019 4,213 4,130 36,750 36,800 4,219 4,025 4,219 4,136 36,800 36,850 4,225 4,031 4,225 4,142 36,850 36,900 4,231 4,037 4,231 4,148 36,900 36,950 4,237 4,043 4,237 4,154 36,950 37,000 4,243 4,049 4,243 4,160

37,000 37,000 37,050 4,249 4,055 4,249 4,166 37,050 37,100 4,255 4,061 4,255 4,172 37,100 37,150 4,261 4,067 4,261 4,178 37,150 37,200 4,267 4,073 4,267 4,184 37,200 37,250 4,273 4,079 4,273 4,190 37,250 37,300 4,279 4,085 4,279 4,196 37,300 37,350 4,285 4,091 4,285 4,202 37,350 37,400 4,291 4,097 4,291 4,208 37,400 37,450 4,297 4,103 4,297 4,214 37,450 37,500 4,303 4,109 4,303 4,220 37,500 37,550 4,309 4,115 4,309 4,226 37,550 37,600 4,315 4,121 4,315 4,232 37,600 37,650 4,321 4,127 4,321 4,238 37,650 37,700 4,327 4,133 4,327 4,244 37,700 37,750 4,333 4,139 4,333 4,250 37,750 37,800 4,339 4,145 4,339 4,256 37,800 37,850 4,345 4,151 4,345 4,262 37,850 37,900 4,351 4,157 4,351 4,268 37,900 37,950 4,357 4,163 4,357 4,274 37,950 38,000 4,363 4,169 4,363 4,280

38,000 38,000 38,050 4,369 4,175 4,369 4,286 38,050 38,100 4,375 4,181 4,375 4,292 38,100 38,150 4,381 4,187 4,381 4,298 38,150 38,200 4,387 4,193 4,387 4,304 38,200 38,250 4,393 4,199 4,393 4,310 38,250 38,300 4,399 4,205 4,399 4,316 38,300 38,350 4,405 4,211 4,405 4,322 38,350 38,400 4,411 4,217 4,411 4,328 38,400 38,450 4,417 4,223 4,417 4,334 38,450 38,500 4,423 4,229 4,423 4,340 38,500 38,550 4,429 4,235 4,429 4,346 38,550 38,600 4,435 4,241 4,435 4,352 38,600 38,650 4,441 4,247 4,441 4,358 38,650 38,700 4,447 4,253 4,447 4,364 38,700 38,750 4,453 4,259 4,453 4,370 38,750 38,800 4,459 4,265 4,459 4,376 38,800 38,850 4,465 4,271 4,465 4,382 38,850 38,900 4,471 4,277 4,471 4,388 38,900 38,950 4,477 4,283 4,477 4,394 38,950 39,000 4,483 4,289 4,483 4,400

(Continued) * This column must also be used by a qualifying widow(er).

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

Page 67 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table — Continued If line 11b (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 4,489 4,295 4,489 4,406 39,050 39,100 4,495 4,301 4,495 4,412 39,100 39,150 4,501 4,307 4,501 4,418 39,150 39,200 4,507 4,313 4,507 4,424 39,200 39,250 4,513 4,319 4,513 4,430 39,250 39,300 4,519 4,325 4,519 4,436 39,300 39,350 4,525 4,331 4,525 4,442 39,350 39,400 4,531 4,337 4,531 4,448 39,400 39,450 4,537 4,343 4,537 4,454 39,450 39,500 4,543 4,349 4,543 4,460 39,500 39,550 4,554 4,355 4,554 4,466 39,550 39,600 4,565 4,361 4,565 4,472 39,600 39,650 4,576 4,367 4,576 4,478 39,650 39,700 4,587 4,373 4,587 4,484 39,700 39,750 4,598 4,379 4,598 4,490 39,750 39,800 4,609 4,385 4,609 4,496 39,800 39,850 4,620 4,391 4,620 4,502 39,850 39,900 4,631 4,397 4,631 4,508 39,900 39,950 4,642 4,403 4,642 4,514 39,950 40,000 4,653 4,409 4,653 4,520

40,000 40,000 40,050 4,664 4,415 4,664 4,526 40,050 40,100 4,675 4,421 4,675 4,532 40,100 40,150 4,686 4,427 4,686 4,538 40,150 40,200 4,697 4,433 4,697 4,544 40,200 40,250 4,708 4,439 4,708 4,550 40,250 40,300 4,719 4,445 4,719 4,556 40,300 40,350 4,730 4,451 4,730 4,562 40,350 40,400 4,741 4,457 4,741 4,568 40,400 40,450 4,752 4,463 4,752 4,574 40,450 40,500 4,763 4,469 4,763 4,580 40,500 40,550 4,774 4,475 4,774 4,586 40,550 40,600 4,785 4,481 4,785 4,592 40,600 40,650 4,796 4,487 4,796 4,598 40,650 40,700 4,807 4,493 4,807 4,604 40,700 40,750 4,818 4,499 4,818 4,610 40,750 40,800 4,829 4,505 4,829 4,616 40,800 40,850 4,840 4,511 4,840 4,622 40,850 40,900 4,851 4,517 4,851 4,628 40,900 40,950 4,862 4,523 4,862 4,634 40,950 41,000 4,873 4,529 4,873 4,640

41,000 41,000 41,050 4,884 4,535 4,884 4,646 41,050 41,100 4,895 4,541 4,895 4,652 41,100 41,150 4,906 4,547 4,906 4,658 41,150 41,200 4,917 4,553 4,917 4,664 41,200 41,250 4,928 4,559 4,928 4,670 41,250 41,300 4,939 4,565 4,939 4,676 41,300 41,350 4,950 4,571 4,950 4,682 41,350 41,400 4,961 4,577 4,961 4,688 41,400 41,450 4,972 4,583 4,972 4,694 41,450 41,500 4,983 4,589 4,983 4,700 41,500 41,550 4,994 4,595 4,994 4,706 41,550 41,600 5,005 4,601 5,005 4,712 41,600 41,650 5,016 4,607 5,016 4,718 41,650 41,700 5,027 4,613 5,027 4,724 41,700 41,750 5,038 4,619 5,038 4,730 41,750 41,800 5,049 4,625 5,049 4,736 41,800 41,850 5,060 4,631 5,060 4,742 41,850 41,900 5,071 4,637 5,071 4,748 41,900 41,950 5,082 4,643 5,082 4,754 41,950 42,000 5,093 4,649 5,093 4,760

If line 11b (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 5,104 4,655 5,104 4,766 42,050 42,100 5,115 4,661 5,115 4,772 42,100 42,150 5,126 4,667 5,126 4,778 42,150 42,200 5,137 4,673 5,137 4,784 42,200 42,250 5,148 4,679 5,148 4,790 42,250 42,300 5,159 4,685 5,159 4,796 42,300 42,350 5,170 4,691 5,170 4,802 42,350 42,400 5,181 4,697 5,181 4,808 42,400 42,450 5,192 4,703 5,192 4,814 42,450 42,500 5,203 4,709 5,203 4,820 42,500 42,550 5,214 4,715 5,214 4,826 42,550 42,600 5,225 4,721 5,225 4,832 42,600 42,650 5,236 4,727 5,236 4,838 42,650 42,700 5,247 4,733 5,247 4,844 42,700 42,750 5,258 4,739 5,258 4,850 42,750 42,800 5,269 4,745 5,269 4,856 42,800 42,850 5,280 4,751 5,280 4,862 42,850 42,900 5,291 4,757 5,291 4,868 42,900 42,950 5,302 4,763 5,302 4,874 42,950 43,000 5,313 4,769 5,313 4,880

43,000 43,000 43,050 5,324 4,775 5,324 4,886 43,050 43,100 5,335 4,781 5,335 4,892 43,100 43,150 5,346 4,787 5,346 4,898 43,150 43,200 5,357 4,793 5,357 4,904 43,200 43,250 5,368 4,799 5,368 4,910 43,250 43,300 5,379 4,805 5,379 4,916 43,300 43,350 5,390 4,811 5,390 4,922 43,350 43,400 5,401 4,817 5,401 4,928 43,400 43,450 5,412 4,823 5,412 4,934 43,450 43,500 5,423 4,829 5,423 4,940 43,500 43,550 5,434 4,835 5,434 4,946 43,550 43,600 5,445 4,841 5,445 4,952 43,600 43,650 5,456 4,847 5,456 4,958 43,650 43,700 5,467 4,853 5,467 4,964 43,700 43,750 5,478 4,859 5,478 4,970 43,750 43,800 5,489 4,865 5,489 4,976 43,800 43,850 5,500 4,871 5,500 4,982 43,850 43,900 5,511 4,877 5,511 4,988 43,900 43,950 5,522 4,883 5,522 4,994 43,950 44,000 5,533 4,889 5,533 5,000

44,000 44,000 44,050 5,544 4,895 5,544 5,006 44,050 44,100 5,555 4,901 5,555 5,012 44,100 44,150 5,566 4,907 5,566 5,018 44,150 44,200 5,577 4,913 5,577 5,024 44,200 44,250 5,588 4,919 5,588 5,030 44,250 44,300 5,599 4,925 5,599 5,036 44,300 44,350 5,610 4,931 5,610 5,042 44,350 44,400 5,621 4,937 5,621 5,048 44,400 44,450 5,632 4,943 5,632 5,054 44,450 44,500 5,643 4,949 5,643 5,060 44,500 44,550 5,654 4,955 5,654 5,066 44,550 44,600 5,665 4,961 5,665 5,072 44,600 44,650 5,676 4,967 5,676 5,078 44,650 44,700 5,687 4,973 5,687 5,084 44,700 44,750 5,698 4,979 5,698 5,090 44,750 44,800 5,709 4,985 5,709 5,096 44,800 44,850 5,720 4,991 5,720 5,102 44,850 44,900 5,731 4,997 5,731 5,108 44,900 44,950 5,742 5,003 5,742 5,114 44,950 45,000 5,753 5,009 5,753 5,120

If line 11b (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 5,764 5,015 5,764 5,126 45,050 45,100 5,775 5,021 5,775 5,132 45,100 45,150 5,786 5,027 5,786 5,138 45,150 45,200 5,797 5,033 5,797 5,144 45,200 45,250 5,808 5,039 5,808 5,150 45,250 45,300 5,819 5,045 5,819 5,156 45,300 45,350 5,830 5,051 5,830 5,162 45,350 45,400 5,841 5,057 5,841 5,168 45,400 45,450 5,852 5,063 5,852 5,174 45,450 45,500 5,863 5,069 5,863 5,180 45,500 45,550 5,874 5,075 5,874 5,186 45,550 45,600 5,885 5,081 5,885 5,192 45,600 45,650 5,896 5,087 5,896 5,198 45,650 45,700 5,907 5,093 5,907 5,204 45,700 45,750 5,918 5,099 5,918 5,210 45,750 45,800 5,929 5,105 5,929 5,216 45,800 45,850 5,940 5,111 5,940 5,222 45,850 45,900 5,951 5,117 5,951 5,228 45,900 45,950 5,962 5,123 5,962 5,234 45,950 46,000 5,973 5,129 5,973 5,240

46,000 46,000 46,050 5,984 5,135 5,984 5,246 46,050 46,100 5,995 5,141 5,995 5,252 46,100 46,150 6,006 5,147 6,006 5,258 46,150 46,200 6,017 5,153 6,017 5,264 46,200 46,250 6,028 5,159 6,028 5,270 46,250 46,300 6,039 5,165 6,039 5,276 46,300 46,350 6,050 5,171 6,050 5,282 46,350 46,400 6,061 5,177 6,061 5,288 46,400 46,450 6,072 5,183 6,072 5,294 46,450 46,500 6,083 5,189 6,083 5,300 46,500 46,550 6,094 5,195 6,094 5,306 46,550 46,600 6,105 5,201 6,105 5,312 46,600 46,650 6,116 5,207 6,116 5,318 46,650 46,700 6,127 5,213 6,127 5,324 46,700 46,750 6,138 5,219 6,138 5,330 46,750 46,800 6,149 5,225 6,149 5,336 46,800 46,850 6,160 5,231 6,160 5,342 46,850 46,900 6,171 5,237 6,171 5,348 46,900 46,950 6,182 5,243 6,182 5,354 46,950 47,000 6,193 5,249 6,193 5,360

47,000 47,000 47,050 6,204 5,255 6,204 5,366 47,050 47,100 6,215 5,261 6,215 5,372 47,100 47,150 6,226 5,267 6,226 5,378 47,150 47,200 6,237 5,273 6,237 5,384 47,200 47,250 6,248 5,279 6,248 5,390 47,250 47,300 6,259 5,285 6,259 5,396 47,300 47,350 6,270 5,291 6,270 5,402 47,350 47,400 6,281 5,297 6,281 5,408 47,400 47,450 6,292 5,303 6,292 5,414 47,450 47,500 6,303 5,309 6,303 5,420 47,500 47,550 6,314 5,315 6,314 5,426 47,550 47,600 6,325 5,321 6,325 5,432 47,600 47,650 6,336 5,327 6,336 5,438 47,650 47,700 6,347 5,333 6,347 5,444 47,700 47,750 6,358 5,339 6,358 5,450 47,750 47,800 6,369 5,345 6,369 5,456 47,800 47,850 6,380 5,351 6,380 5,462 47,850 47,900 6,391 5,357 6,391 5,468 47,900 47,950 6,402 5,363 6,402 5,474 47,950 48,000 6,413 5,369 6,413 5,480

(Continued) * This column must also be used by a qualifying widow(er).

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

Page 68 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table — Continued If line 11b (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 6,424 5,375 6,424 5,486 48,050 48,100 6,435 5,381 6,435 5,492 48,100 48,150 6,446 5,387 6,446 5,498 48,150 48,200 6,457 5,393 6,457 5,504 48,200 48,250 6,468 5,399 6,468 5,510 48,250 48,300 6,479 5,405 6,479 5,516 48,300 48,350 6,490 5,411 6,490 5,522 48,350 48,400 6,501 5,417 6,501 5,528 48,400 48,450 6,512 5,423 6,512 5,534 48,450 48,500 6,523 5,429 6,523 5,540 48,500 48,550 6,534 5,435 6,534 5,546 48,550 48,600 6,545 5,441 6,545 5,552 48,600 48,650 6,556 5,447 6,556 5,558 48,650 48,700 6,567 5,453 6,567 5,564 48,700 48,750 6,578 5,459 6,578 5,570 48,750 48,800 6,589 5,465 6,589 5,576 48,800 48,850 6,600 5,471 6,600 5,582 48,850 48,900 6,611 5,477 6,611 5,588 48,900 48,950 6,622 5,483 6,622 5,594 48,950 49,000 6,633 5,489 6,633 5,600

49,000 49,000 49,050 6,644 5,495 6,644 5,606 49,050 49,100 6,655 5,501 6,655 5,612 49,100 49,150 6,666 5,507 6,666 5,618 49,150 49,200 6,677 5,513 6,677 5,624 49,200 49,250 6,688 5,519 6,688 5,630 49,250 49,300 6,699 5,525 6,699 5,636 49,300 49,350 6,710 5,531 6,710 5,642 49,350 49,400 6,721 5,537 6,721 5,648 49,400 49,450 6,732 5,543 6,732 5,654 49,450 49,500 6,743 5,549 6,743 5,660 49,500 49,550 6,754 5,555 6,754 5,666 49,550 49,600 6,765 5,561 6,765 5,672 49,600 49,650 6,776 5,567 6,776 5,678 49,650 49,700 6,787 5,573 6,787 5,684 49,700 49,750 6,798 5,579 6,798 5,690 49,750 49,800 6,809 5,585 6,809 5,696 49,800 49,850 6,820 5,591 6,820 5,702 49,850 49,900 6,831 5,597 6,831 5,708 49,900 49,950 6,842 5,603 6,842 5,714 49,950 50,000 6,853 5,609 6,853 5,720

50,000 50,000 50,050 6,864 5,615 6,864 5,726 50,050 50,100 6,875 5,621 6,875 5,732 50,100 50,150 6,886 5,627 6,886 5,738 50,150 50,200 6,897 5,633 6,897 5,744 50,200 50,250 6,908 5,639 6,908 5,750 50,250 50,300 6,919 5,645 6,919 5,756 50,300 50,350 6,930 5,651 6,930 5,762 50,350 50,400 6,941 5,657 6,941 5,768 50,400 50,450 6,952 5,663 6,952 5,774 50,450 50,500 6,963 5,669 6,963 5,780 50,500 50,550 6,974 5,675 6,974 5,786 50,550 50,600 6,985 5,681 6,985 5,792 50,600 50,650 6,996 5,687 6,996 5,798 50,650 50,700 7,007 5,693 7,007 5,804 50,700 50,750 7,018 5,699 7,018 5,810 50,750 50,800 7,029 5,705 7,029 5,816 50,800 50,850 7,040 5,711 7,040 5,822 50,850 50,900 7,051 5,717 7,051 5,828 50,900 50,950 7,062 5,723 7,062 5,834 50,950 51,000 7,073 5,729 7,073 5,840

If line 11b (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 7,084 5,735 7,084 5,846 51,050 51,100 7,095 5,741 7,095 5,852 51,100 51,150 7,106 5,747 7,106 5,858 51,150 51,200 7,117 5,753 7,117 5,864 51,200 51,250 7,128 5,759 7,128 5,870 51,250 51,300 7,139 5,765 7,139 5,876 51,300 51,350 7,150 5,771 7,150 5,882 51,350 51,400 7,161 5,777 7,161 5,888 51,400 51,450 7,172 5,783 7,172 5,894 51,450 51,500 7,183 5,789 7,183 5,900 51,500 51,550 7,194 5,795 7,194 5,906 51,550 51,600 7,205 5,801 7,205 5,912 51,600 51,650 7,216 5,807 7,216 5,918 51,650 51,700 7,227 5,813 7,227 5,924 51,700 51,750 7,238 5,819 7,238 5,930 51,750 51,800 7,249 5,825 7,249 5,936 51,800 51,850 7,260 5,831 7,260 5,942 51,850 51,900 7,271 5,837 7,271 5,948 51,900 51,950 7,282 5,843 7,282 5,954 51,950 52,000 7,293 5,849 7,293 5,960

52,000 52,000 52,050 7,304 5,855 7,304 5,966 52,050 52,100 7,315 5,861 7,315 5,972 52,100 52,150 7,326 5,867 7,326 5,978 52,150 52,200 7,337 5,873 7,337 5,984 52,200 52,250 7,348 5,879 7,348 5,990 52,250 52,300 7,359 5,885 7,359 5,996 52,300 52,350 7,370 5,891 7,370 6,002 52,350 52,400 7,381 5,897 7,381 6,008 52,400 52,450 7,392 5,903 7,392 6,014 52,450 52,500 7,403 5,909 7,403 6,020 52,500 52,550 7,414 5,915 7,414 6,026 52,550 52,600 7,425 5,921 7,425 6,032 52,600 52,650 7,436 5,927 7,436 6,038 52,650 52,700 7,447 5,933 7,447 6,044 52,700 52,750 7,458 5,939 7,458 6,050 52,750 52,800 7,469 5,945 7,469 6,056 52,800 52,850 7,480 5,951 7,480 6,062 52,850 52,900 7,491 5,957 7,491 6,071 52,900 52,950 7,502 5,963 7,502 6,082 52,950 53,000 7,513 5,969 7,513 6,093

53,000 53,000 53,050 7,524 5,975 7,524 6,104 53,050 53,100 7,535 5,981 7,535 6,115 53,100 53,150 7,546 5,987 7,546 6,126 53,150 53,200 7,557 5,993 7,557 6,137 53,200 53,250 7,568 5,999 7,568 6,148 53,250 53,300 7,579 6,005 7,579 6,159 53,300 53,350 7,590 6,011 7,590 6,170 53,350 53,400 7,601 6,017 7,601 6,181 53,400 53,450 7,612 6,023 7,612 6,192 53,450 53,500 7,623 6,029 7,623 6,203 53,500 53,550 7,634 6,035 7,634 6,214 53,550 53,600 7,645 6,041 7,645 6,225 53,600 53,650 7,656 6,047 7,656 6,236 53,650 53,700 7,667 6,053 7,667 6,247 53,700 53,750 7,678 6,059 7,678 6,258 53,750 53,800 7,689 6,065 7,689 6,269 53,800 53,850 7,700 6,071 7,700 6,280 53,850 53,900 7,711 6,077 7,711 6,291 53,900 53,950 7,722 6,083 7,722 6,302 53,950 54,000 7,733 6,089 7,733 6,313

If line 11b (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 7,744 6,095 7,744 6,324 54,050 54,100 7,755 6,101 7,755 6,335 54,100 54,150 7,766 6,107 7,766 6,346 54,150 54,200 7,777 6,113 7,777 6,357 54,200 54,250 7,788 6,119 7,788 6,368 54,250 54,300 7,799 6,125 7,799 6,379 54,300 54,350 7,810 6,131 7,810 6,390 54,350 54,400 7,821 6,137 7,821 6,401 54,400 54,450 7,832 6,143 7,832 6,412 54,450 54,500 7,843 6,149 7,843 6,423 54,500 54,550 7,854 6,155 7,854 6,434 54,550 54,600 7,865 6,161 7,865 6,445 54,600 54,650 7,876 6,167 7,876 6,456 54,650 54,700 7,887 6,173 7,887 6,467 54,700 54,750 7,898 6,179 7,898 6,478 54,750 54,800 7,909 6,185 7,909 6,489 54,800 54,850 7,920 6,191 7,920 6,500 54,850 54,900 7,931 6,197 7,931 6,511 54,900 54,950 7,942 6,203 7,942 6,522 54,950 55,000 7,953 6,209 7,953 6,533

55,000 55,000 55,050 7,964 6,215 7,964 6,544 55,050 55,100 7,975 6,221 7,975 6,555 55,100 55,150 7,986 6,227 7,986 6,566 55,150 55,200 7,997 6,233 7,997 6,577 55,200 55,250 8,008 6,239 8,008 6,588 55,250 55,300 8,019 6,245 8,019 6,599 55,300 55,350 8,030 6,251 8,030 6,610 55,350 55,400 8,041 6,257 8,041 6,621 55,400 55,450 8,052 6,263 8,052 6,632 55,450 55,500 8,063 6,269 8,063 6,643 55,500 55,550 8,074 6,275 8,074 6,654 55,550 55,600 8,085 6,281 8,085 6,665 55,600 55,650 8,096 6,287 8,096 6,676 55,650 55,700 8,107 6,293 8,107 6,687 55,700 55,750 8,118 6,299 8,118 6,698 55,750 55,800 8,129 6,305 8,129 6,709 55,800 55,850 8,140 6,311 8,140 6,720 55,850 55,900 8,151 6,317 8,151 6,731 55,900 55,950 8,162 6,323 8,162 6,742 55,950 56,000 8,173 6,329 8,173 6,753

56,000 56,000 56,050 8,184 6,335 8,184 6,764 56,050 56,100 8,195 6,341 8,195 6,775 56,100 56,150 8,206 6,347 8,206 6,786 56,150 56,200 8,217 6,353 8,217 6,797 56,200 56,250 8,228 6,359 8,228 6,808 56,250 56,300 8,239 6,365 8,239 6,819 56,300 56,350 8,250 6,371 8,250 6,830 56,350 56,400 8,261 6,377 8,261 6,841 56,400 56,450 8,272 6,383 8,272 6,852 56,450 56,500 8,283 6,389 8,283 6,863 56,500 56,550 8,294 6,395 8,294 6,874 56,550 56,600 8,305 6,401 8,305 6,885 56,600 56,650 8,316 6,407 8,316 6,896 56,650 56,700 8,327 6,413 8,327 6,907 56,700 56,750 8,338 6,419 8,338 6,918 56,750 56,800 8,349 6,425 8,349 6,929 56,800 56,850 8,360 6,431 8,360 6,940 56,850 56,900 8,371 6,437 8,371 6,951 56,900 56,950 8,382 6,443 8,382 6,962 56,950 57,000 8,393 6,449 8,393 6,973

(Continued) * This column must also be used by a qualifying widow(er).

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

Page 69 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table — Continued If line 11b (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 8,404 6,455 8,404 6,984 57,050 57,100 8,415 6,461 8,415 6,995 57,100 57,150 8,426 6,467 8,426 7,006 57,150 57,200 8,437 6,473 8,437 7,017 57,200 57,250 8,448 6,479 8,448 7,028 57,250 57,300 8,459 6,485 8,459 7,039 57,300 57,350 8,470 6,491 8,470 7,050 57,350 57,400 8,481 6,497 8,481 7,061 57,400 57,450 8,492 6,503 8,492 7,072 57,450 57,500 8,503 6,509 8,503 7,083 57,500 57,550 8,514 6,515 8,514 7,094 57,550 57,600 8,525 6,521 8,525 7,105 57,600 57,650 8,536 6,527 8,536 7,116 57,650 57,700 8,547 6,533 8,547 7,127 57,700 57,750 8,558 6,539 8,558 7,138 57,750 57,800 8,569 6,545 8,569 7,149 57,800 57,850 8,580 6,551 8,580 7,160 57,850 57,900 8,591 6,557 8,591 7,171 57,900 57,950 8,602 6,563 8,602 7,182 57,950 58,000 8,613 6,569 8,613 7,193

58,000 58,000 58,050 8,624 6,575 8,624 7,204 58,050 58,100 8,635 6,581 8,635 7,215 58,100 58,150 8,646 6,587 8,646 7,226 58,150 58,200 8,657 6,593 8,657 7,237 58,200 58,250 8,668 6,599 8,668 7,248 58,250 58,300 8,679 6,605 8,679 7,259 58,300 58,350 8,690 6,611 8,690 7,270 58,350 58,400 8,701 6,617 8,701 7,281 58,400 58,450 8,712 6,623 8,712 7,292 58,450 58,500 8,723 6,629 8,723 7,303 58,500 58,550 8,734 6,635 8,734 7,314 58,550 58,600 8,745 6,641 8,745 7,325 58,600 58,650 8,756 6,647 8,756 7,336 58,650 58,700 8,767 6,653 8,767 7,347 58,700 58,750 8,778 6,659 8,778 7,358 58,750 58,800 8,789 6,665 8,789 7,369 58,800 58,850 8,800 6,671 8,800 7,380 58,850 58,900 8,811 6,677 8,811 7,391 58,900 58,950 8,822 6,683 8,822 7,402 58,950 59,000 8,833 6,689 8,833 7,413

59,000 59,000 59,050 8,844 6,695 8,844 7,424 59,050 59,100 8,855 6,701 8,855 7,435 59,100 59,150 8,866 6,707 8,866 7,446 59,150 59,200 8,877 6,713 8,877 7,457 59,200 59,250 8,888 6,719 8,888 7,468 59,250 59,300 8,899 6,725 8,899 7,479 59,300 59,350 8,910 6,731 8,910 7,490 59,350 59,400 8,921 6,737 8,921 7,501 59,400 59,450 8,932 6,743 8,932 7,512 59,450 59,500 8,943 6,749 8,943 7,523 59,500 59,550 8,954 6,755 8,954 7,534 59,550 59,600 8,965 6,761 8,965 7,545 59,600 59,650 8,976 6,767 8,976 7,556 59,650 59,700 8,987 6,773 8,987 7,567 59,700 59,750 8,998 6,779 8,998 7,578 59,750 59,800 9,009 6,785 9,009 7,589 59,800 59,850 9,020 6,791 9,020 7,600 59,850 59,900 9,031 6,797 9,031 7,611 59,900 59,950 9,042 6,803 9,042 7,622 59,950 60,000 9,053 6,809 9,053 7,633

If line 11b (taxable income) is—

And you are—

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of a house- hold

Your tax is—

60,000 60,000 60,050 9,064 6,815 9,064 7,644 60,050 60,100 9,075 6,821 9,075 7,655 60,100 60,150 9,086 6,827 9,086 7,666 60,150 60,200 9,097 6,833 9,097 7,677 60,200 60,250 9,108 6,839 9,108 7,688 60,250 60,300 9,119 6,845 9,119 7,699 60,300 60,350 9,130 6,851 9,130 7,710 60,350 60,400 9,141 6,857 9,141 7,721 60,400 60,450 9,152 6,863 9,152 7,732 60,450 60,500 9,163 6,869 9,163 7,743 60,500 60,550 9,174 6,875 9,174 7,754 60,550 60,600 9,185 6,881 9,185 7,765 60,600 60,650 9,196 6,887 9,196 7,776 60,650 60,700 9,207 6,893 9,207 7,787 60,700 60,750 9,218 6,899 9,218 7,798 60,750 60,800 9,229 6,905 9,229 7,809 60,800 60,850 9,240 6,911 9,240 7,820 60,850 60,900 9,251 6,917 9,251 7,831 60,900 60,950 9,262 6,923 9,262 7,842 60,950 61,000 9,273 6,929 9,273 7,853

61,000 61,000 61,050 9,284 6,935 9,284 7,864 61,050 61,100 9,295 6,941 9,295 7,875 61,100 61,150 9,306 6,947 9,306 7,886 61,150 61,200 9,317 6,953 9,317 7,897 61,200 61,250 9,328 6,959 9,328 7,908 61,250 61,300 9,339 6,965 9,339 7,919 61,300 61,350 9,350 6,971 9,350 7,930 61,350 61,400 9,361 6,977 9,361 7,941 61,400 61,450 9,372 6,983 9,372 7,952 61,450 61,500 9,383 6,989 9,383 7,963 61,500 61,550 9,394 6,995 9,394 7,974 61,550 61,600 9,405 7,001 9,405 7,985 61,600 61,650 9,416 7,007 9,416 7,996 61,650 61,700 9,427 7,013 9,427 8,007 61,700 61,750 9,438 7,019 9,438 8,018 61,750 61,800 9,449 7,025 9,449 8,029 61,800 61,850 9,460 7,031 9,460 8,040 61,850 61,900 9,471 7,037 9,471 8,051 61,900 61,950 9,482 7,043 9,482 8,062 61,950 62,000 9,493 7,049 9,493 8,073

62,000 62,000 62,050 9,504 7,055 9,504 8,084 62,050 62,100 9,515 7,061 9,515 8,095 62,100 62,150 9,526 7,067 9,526 8,106 62,150 62,200 9,537 7,073 9,537 8,117 62,200 62,250 9,548 7,079 9,548 8,128 62,250 62,300 9,559 7,085 9,559 8,139 62,300 62,350 9,570 7,091 9,570 8,150 62,350 62,400 9,581 7,097 9,581 8,161 62,400 62,450 9,592 7,103 9,592 8,172 62,450 62,500 9,603 7,109 9,603 8,183 62,500 62,550 9,614 7,115 9,614 8,194 62,550 62,600 9,625 7,121 9,625 8,205 62,600 62,650 9,636 7,127 9,636 8,216 62,650 62,700 9,647 7,133 9,647 8,227 62,700 62,750 9,658 7,139 9,658 8,238 62,750 62,800 9,669 7,145 9,669 8,249 62,800 62,850 9,680 7,151 9,680 8,260 62,850 62,900 9,691 7,157 9,691 8,271 62,900 62,950 9,702 7,163 9,702 8,282 62,950 63,000 9,713 7,169 9,713 8,293

If line 11b (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 9,724 7,175 9,724 8,304 63,050 63,100 9,735 7,181 9,735 8,315 63,100 63,150 9,746 7,187 9,746 8,326 63,150 63,200 9,757 7,193 9,757 8,337 63,200 63,250 9,768 7,199 9,768 8,348 63,250 63,300 9,779 7,205 9,779 8,359 63,300 63,350 9,790 7,211 9,790 8,370 63,350 63,400 9,801 7,217 9,801 8,381 63,400 63,450 9,812 7,223 9,812 8,392 63,450 63,500 9,823 7,229 9,823 8,403 63,500 63,550 9,834 7,235 9,834 8,414 63,550 63,600 9,845 7,241 9,845 8,425 63,600 63,650 9,856 7,247 9,856 8,436 63,650 63,700 9,867 7,253 9,867 8,447 63,700 63,750 9,878 7,259 9,878 8,458 63,750 63,800 9,889 7,265 9,889 8,469 63,800 63,850 9,900 7,271 9,900 8,480 63,850 63,900 9,911 7,277 9,911 8,491 63,900 63,950 9,922 7,283 9,922 8,502 63,950 64,000 9,933 7,289 9,933 8,513

64,000 64,000 64,050 9,944 7,295 9,944 8,524 64,050 64,100 9,955 7,301 9,955 8,535 64,100 64,150 9,966 7,307 9,966 8,546 64,150 64,200 9,977 7,313 9,977 8,557 64,200 64,250 9,988 7,319 9,988 8,568 64,250 64,300 9,999 7,325 9,999 8,579 64,300 64,350 10,010 7,331 10,010 8,590 64,350 64,400 10,021 7,337 10,021 8,601 64,400 64,450 10,032 7,343 10,032 8,612 64,450 64,500 10,043 7,349 10,043 8,623 64,500 64,550 10,054 7,355 10,054 8,634 64,550 64,600 10,065 7,361 10,065 8,645 64,600 64,650 10,076 7,367 10,076 8,656 64,650 64,700 10,087 7,373 10,087 8,667 64,700 64,750 10,098 7,379 10,098 8,678 64,750 64,800 10,109 7,385 10,109 8,689 64,800 64,850 10,120 7,391 10,120 8,700 64,850 64,900 10,131 7,397 10,131 8,711 64,900 64,950 10,142 7,403 10,142 8,722 64,950 65,000 10,153 7,409 10,153 8,733

65,000 65,000 65,050 10,164 7,415 10,164 8,744 65,050 65,100 10,175 7,421 10,175 8,755 65,100 65,150 10,186 7,427 10,186 8,766 65,150 65,200 10,197 7,433 10,197 8,777 65,200 65,250 10,208 7,439 10,208 8,788 65,250 65,300 10,219 7,445 10,219 8,799 65,300 65,350 10,230 7,451 10,230 8,810 65,350 65,400 10,241 7,457 10,241 8,821 65,400 65,450 10,252 7,463 10,252 8,832 65,450 65,500 10,263 7,469 10,263 8,843 65,500 65,550 10,274 7,475 10,274 8,854 65,550 65,600 10,285 7,481 10,285 8,865 65,600 65,650 10,296 7,487 10,296 8,876 65,650 65,700 10,307 7,493 10,307 8,887 65,700 65,750 10,318 7,499 10,318 8,898 65,750 65,800 10,329 7,505 10,329 8,909 65,800 65,850 10,340 7,511 10,340 8,920 65,850 65,900 10,351 7,517 10,351 8,931 65,900 65,950 10,362 7,523 10,362 8,942 65,950 66,000 10,373 7,529 10,373 8,953

(Continued) * This column must also be used by a qualifying widow(er).

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

Page 70 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table — Continued If line 11b (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 10,384 7,535 10,384 8,964 66,050 66,100 10,395 7,541 10,395 8,975 66,100 66,150 10,406 7,547 10,406 8,986 66,150 66,200 10,417 7,553 10,417 8,997 66,200 66,250 10,428 7,559 10,428 9,008 66,250 66,300 10,439 7,565 10,439 9,019 66,300 66,350 10,450 7,571 10,450 9,030 66,350 66,400 10,461 7,577 10,461 9,041 66,400 66,450 10,472 7,583 10,472 9,052 66,450 66,500 10,483 7,589 10,483 9,063 66,500 66,550 10,494 7,595 10,494 9,074 66,550 66,600 10,505 7,601 10,505 9,085 66,600 66,650 10,516 7,607 10,516 9,096 66,650 66,700 10,527 7,613 10,527 9,107 66,700 66,750 10,538 7,619 10,538 9,118 66,750 66,800 10,549 7,625 10,549 9,129 66,800 66,850 10,560 7,631 10,560 9,140 66,850 66,900 10,571 7,637 10,571 9,151 66,900 66,950 10,582 7,643 10,582 9,162 66,950 67,000 10,593 7,649 10,593 9,173

67,000 67,000 67,050 10,604 7,655 10,604 9,184 67,050 67,100 10,615 7,661 10,615 9,195 67,100 67,150 10,626 7,667 10,626 9,206 67,150 67,200 10,637 7,673 10,637 9,217 67,200 67,250 10,648 7,679 10,648 9,228 67,250 67,300 10,659 7,685 10,659 9,239 67,300 67,350 10,670 7,691 10,670 9,250 67,350 67,400 10,681 7,697 10,681 9,261 67,400 67,450 10,692 7,703 10,692 9,272 67,450 67,500 10,703 7,709 10,703 9,283 67,500 67,550 10,714 7,715 10,714 9,294 67,550 67,600 10,725 7,721 10,725 9,305 67,600 67,650 10,736 7,727 10,736 9,316 67,650 67,700 10,747 7,733 10,747 9,327 67,700 67,750 10,758 7,739 10,758 9,338 67,750 67,800 10,769 7,745 10,769 9,349 67,800 67,850 10,780 7,751 10,780 9,360 67,850 67,900 10,791 7,757 10,791 9,371 67,900 67,950 10,802 7,763 10,802 9,382 67,950 68,000 10,813 7,769 10,813 9,393

68,000 68,000 68,050 10,824 7,775 10,824 9,404 68,050 68,100 10,835 7,781 10,835 9,415 68,100 68,150 10,846 7,787 10,846 9,426 68,150 68,200 10,857 7,793 10,857 9,437 68,200 68,250 10,868 7,799 10,868 9,448 68,250 68,300 10,879 7,805 10,879 9,459 68,300 68,350 10,890 7,811 10,890 9,470 68,350 68,400 10,901 7,817 10,901 9,481 68,400 68,450 10,912 7,823 10,912 9,492 68,450 68,500 10,923 7,829 10,923 9,503 68,500 68,550 10,934 7,835 10,934 9,514 68,550 68,600 10,945 7,841 10,945 9,525 68,600 68,650 10,956 7,847 10,956 9,536 68,650 68,700 10,967 7,853 10,967 9,547 68,700 68,750 10,978 7,859 10,978 9,558 68,750 68,800 10,989 7,865 10,989 9,569 68,800 68,850 11,000 7,871 11,000 9,580 68,850 68,900 11,011 7,877 11,011 9,591 68,900 68,950 11,022 7,883 11,022 9,602 68,950 69,000 11,033 7,889 11,033 9,613

If line 11b (taxable income) is—

And you are—

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of a house- hold

Your tax is—

69,000 69,000 69,050 11,044 7,895 11,044 9,624 69,050 69,100 11,055 7,901 11,055 9,635 69,100 69,150 11,066 7,907 11,066 9,646 69,150 69,200 11,077 7,913 11,077 9,657 69,200 69,250 11,088 7,919 11,088 9,668 69,250 69,300 11,099 7,925 11,099 9,679 69,300 69,350 11,110 7,931 11,110 9,690 69,350 69,400 11,121 7,937 11,121 9,701 69,400 69,450 11,132 7,943 11,132 9,712 69,450 69,500 11,143 7,949 11,143 9,723 69,500 69,550 11,154 7,955 11,154 9,734 69,550 69,600 11,165 7,961 11,165 9,745 69,600 69,650 11,176 7,967 11,176 9,756 69,650 69,700 11,187 7,973 11,187 9,767 69,700 69,750 11,198 7,979 11,198 9,778 69,750 69,800 11,209 7,985 11,209 9,789 69,800 69,850 11,220 7,991 11,220 9,800 69,850 69,900 11,231 7,997 11,231 9,811 69,900 69,950 11,242 8,003 11,242 9,822 69,950 70,000 11,253 8,009 11,253 9,833

70,000 70,000 70,050 11,264 8,015 11,264 9,844 70,050 70,100 11,275 8,021 11,275 9,855 70,100 70,150 11,286 8,027 11,286 9,866 70,150 70,200 11,297 8,033 11,297 9,877 70,200 70,250 11,308 8,039 11,308 9,888 70,250 70,300 11,319 8,045 11,319 9,899 70,300 70,350 11,330 8,051 11,330 9,910 70,350 70,400 11,341 8,057 11,341 9,921 70,400 70,450 11,352 8,063 11,352 9,932 70,450 70,500 11,363 8,069 11,363 9,943 70,500 70,550 11,374 8,075 11,374 9,954 70,550 70,600 11,385 8,081 11,385 9,965 70,600 70,650 11,396 8,087 11,396 9,976 70,650 70,700 11,407 8,093 11,407 9,987 70,700 70,750 11,418 8,099 11,418 9,998 70,750 70,800 11,429 8,105 11,429 10,009 70,800 70,850 11,440 8,111 11,440 10,020 70,850 70,900 11,451 8,117 11,451 10,031 70,900 70,950 11,462 8,123 11,462 10,042 70,950 71,000 11,473 8,129 11,473 10,053

71,000 71,000 71,050 11,484 8,135 11,484 10,064 71,050 71,100 11,495 8,141 11,495 10,075 71,100 71,150 11,506 8,147 11,506 10,086 71,150 71,200 11,517 8,153 11,517 10,097 71,200 71,250 11,528 8,159 11,528 10,108 71,250 71,300 11,539 8,165 11,539 10,119 71,300 71,350 11,550 8,171 11,550 10,130 71,350 71,400 11,561 8,177 11,561 10,141 71,400 71,450 11,572 8,183 11,572 10,152 71,450 71,500 11,583 8,189 11,583 10,163 71,500 71,550 11,594 8,195 11,594 10,174 71,550 71,600 11,605 8,201 11,605 10,185 71,600 71,650 11,616 8,207 11,616 10,196 71,650 71,700 11,627 8,213 11,627 10,207 71,700 71,750 11,638 8,219 11,638 10,218 71,750 71,800 11,649 8,225 11,649 10,229 71,800 71,850 11,660 8,231 11,660 10,240 71,850 71,900 11,671 8,237 11,671 10,251 71,900 71,950 11,682 8,243 11,682 10,262 71,950 72,000 11,693 8,249 11,693 10,273

If line 11b (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 11,704 8,255 11,704 10,284 72,050 72,100 11,715 8,261 11,715 10,295 72,100 72,150 11,726 8,267 11,726 10,306 72,150 72,200 11,737 8,273 11,737 10,317 72,200 72,250 11,748 8,279 11,748 10,328 72,250 72,300 11,759 8,285 11,759 10,339 72,300 72,350 11,770 8,291 11,770 10,350 72,350 72,400 11,781 8,297 11,781 10,361 72,400 72,450 11,792 8,303 11,792 10,372 72,450 72,500 11,803 8,309 11,803 10,383 72,500 72,550 11,814 8,315 11,814 10,394 72,550 72,600 11,825 8,321 11,825 10,405 72,600 72,650 11,836 8,327 11,836 10,416 72,650 72,700 11,847 8,333 11,847 10,427 72,700 72,750 11,858 8,339 11,858 10,438 72,750 72,800 11,869 8,345 11,869 10,449 72,800 72,850 11,880 8,351 11,880 10,460 72,850 72,900 11,891 8,357 11,891 10,471 72,900 72,950 11,902 8,363 11,902 10,482 72,950 73,000 11,913 8,369 11,913 10,493

73,000 73,000 73,050 11,924 8,375 11,924 10,504 73,050 73,100 11,935 8,381 11,935 10,515 73,100 73,150 11,946 8,387 11,946 10,526 73,150 73,200 11,957 8,393 11,957 10,537 73,200 73,250 11,968 8,399 11,968 10,548 73,250 73,300 11,979 8,405 11,979 10,559 73,300 73,350 11,990 8,411 11,990 10,570 73,350 73,400 12,001 8,417 12,001 10,581 73,400 73,450 12,012 8,423 12,012 10,592 73,450 73,500 12,023 8,429 12,023 10,603 73,500 73,550 12,034 8,435 12,034 10,614 73,550 73,600 12,045 8,441 12,045 10,625 73,600 73,650 12,056 8,447 12,056 10,636 73,650 73,700 12,067 8,453 12,067 10,647 73,700 73,750 12,078 8,459 12,078 10,658 73,750 73,800 12,089 8,465 12,089 10,669 73,800 73,850 12,100 8,471 12,100 10,680 73,850 73,900 12,111 8,477 12,111 10,691 73,900 73,950 12,122 8,483 12,122 10,702 73,950 74,000 12,133 8,489 12,133 10,713

74,000 74,000 74,050 12,144 8,495 12,144 10,724 74,050 74,100 12,155 8,501 12,155 10,735 74,100 74,150 12,166 8,507 12,166 10,746 74,150 74,200 12,177 8,513 12,177 10,757 74,200 74,250 12,188 8,519 12,188 10,768 74,250 74,300 12,199 8,525 12,199 10,779 74,300 74,350 12,210 8,531 12,210 10,790 74,350 74,400 12,221 8,537 12,221 10,801 74,400 74,450 12,232 8,543 12,232 10,812 74,450 74,500 12,243 8,549 12,243 10,823 74,500 74,550 12,254 8,555 12,254 10,834 74,550 74,600 12,265 8,561 12,265 10,845 74,600 74,650 12,276 8,567 12,276 10,856 74,650 74,700 12,287 8,573 12,287 10,867 74,700 74,750 12,298 8,579 12,298 10,878 74,750 74,800 12,309 8,585 12,309 10,889 74,800 74,850 12,320 8,591 12,320 10,900 74,850 74,900 12,331 8,597 12,331 10,911 74,900 74,950 12,342 8,603 12,342 10,922 74,950 75,000 12,353 8,609 12,353 10,933

(Continued) * This column must also be used by a qualifying widow(er).

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

Page 71 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table — Continued If line 11b (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 12,364 8,615 12,364 10,944 75,050 75,100 12,375 8,621 12,375 10,955 75,100 75,150 12,386 8,627 12,386 10,966 75,150 75,200 12,397 8,633 12,397 10,977 75,200 75,250 12,408 8,639 12,408 10,988 75,250 75,300 12,419 8,645 12,419 10,999 75,300 75,350 12,430 8,651 12,430 11,010 75,350 75,400 12,441 8,657 12,441 11,021 75,400 75,450 12,452 8,663 12,452 11,032 75,450 75,500 12,463 8,669 12,463 11,043 75,500 75,550 12,474 8,675 12,474 11,054 75,550 75,600 12,485 8,681 12,485 11,065 75,600 75,650 12,496 8,687 12,496 11,076 75,650 75,700 12,507 8,693 12,507 11,087 75,700 75,750 12,518 8,699 12,518 11,098 75,750 75,800 12,529 8,705 12,529 11,109 75,800 75,850 12,540 8,711 12,540 11,120 75,850 75,900 12,551 8,717 12,551 11,131 75,900 75,950 12,562 8,723 12,562 11,142 75,950 76,000 12,573 8,729 12,573 11,153

76,000 76,000 76,050 12,584 8,735 12,584 11,164 76,050 76,100 12,595 8,741 12,595 11,175 76,100 76,150 12,606 8,747 12,606 11,186 76,150 76,200 12,617 8,753 12,617 11,197 76,200 76,250 12,628 8,759 12,628 11,208 76,250 76,300 12,639 8,765 12,639 11,219 76,300 76,350 12,650 8,771 12,650 11,230 76,350 76,400 12,661 8,777 12,661 11,241 76,400 76,450 12,672 8,783 12,672 11,252 76,450 76,500 12,683 8,789 12,683 11,263 76,500 76,550 12,694 8,795 12,694 11,274 76,550 76,600 12,705 8,801 12,705 11,285 76,600 76,650 12,716 8,807 12,716 11,296 76,650 76,700 12,727 8,813 12,727 11,307 76,700 76,750 12,738 8,819 12,738 11,318 76,750 76,800 12,749 8,825 12,749 11,329 76,800 76,850 12,760 8,831 12,760 11,340 76,850 76,900 12,771 8,837 12,771 11,351 76,900 76,950 12,782 8,843 12,782 11,362 76,950 77,000 12,793 8,849 12,793 11,373

77,000 77,000 77,050 12,804 8,855 12,804 11,384 77,050 77,100 12,815 8,861 12,815 11,395 77,100 77,150 12,826 8,867 12,826 11,406 77,150 77,200 12,837 8,873 12,837 11,417 77,200 77,250 12,848 8,879 12,848 11,428 77,250 77,300 12,859 8,885 12,859 11,439 77,300 77,350 12,870 8,891 12,870 11,450 77,350 77,400 12,881 8,897 12,881 11,461 77,400 77,450 12,892 8,903 12,892 11,472 77,450 77,500 12,903 8,909 12,903 11,483 77,500 77,550 12,914 8,915 12,914 11,494 77,550 77,600 12,925 8,921 12,925 11,505 77,600 77,650 12,936 8,927 12,936 11,516 77,650 77,700 12,947 8,933 12,947 11,527 77,700 77,750 12,958 8,939 12,958 11,538 77,750 77,800 12,969 8,945 12,969 11,549 77,800 77,850 12,980 8,951 12,980 11,560 77,850 77,900 12,991 8,957 12,991 11,571 77,900 77,950 13,002 8,963 13,002 11,582 77,950 78,000 13,013 8,969 13,013 11,593

If line 11b (taxable income) is—

And you are—

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of a house- hold

Your tax is—

78,000 78,000 78,050 13,024 8,975 13,024 11,604 78,050 78,100 13,035 8,981 13,035 11,615 78,100 78,150 13,046 8,987 13,046 11,626 78,150 78,200 13,057 8,993 13,057 11,637 78,200 78,250 13,068 8,999 13,068 11,648 78,250 78,300 13,079 9,005 13,079 11,659 78,300 78,350 13,090 9,011 13,090 11,670 78,350 78,400 13,101 9,017 13,101 11,681 78,400 78,450 13,112 9,023 13,112 11,692 78,450 78,500 13,123 9,029 13,123 11,703 78,500 78,550 13,134 9,035 13,134 11,714 78,550 78,600 13,145 9,041 13,145 11,725 78,600 78,650 13,156 9,047 13,156 11,736 78,650 78,700 13,167 9,053 13,167 11,747 78,700 78,750 13,178 9,059 13,178 11,758 78,750 78,800 13,189 9,065 13,189 11,769 78,800 78,850 13,200 9,071 13,200 11,780 78,850 78,900 13,211 9,077 13,211 11,791 78,900 78,950 13,222 9,083 13,222 11,802 78,950 79,000 13,233 9,092 13,233 11,813

79,000 79,000 79,050 13,244 9,103 13,244 11,824 79,050 79,100 13,255 9,114 13,255 11,835 79,100 79,150 13,266 9,125 13,266 11,846 79,150 79,200 13,277 9,136 13,277 11,857 79,200 79,250 13,288 9,147 13,288 11,868 79,250 79,300 13,299 9,158 13,299 11,879 79,300 79,350 13,310 9,169 13,310 11,890 79,350 79,400 13,321 9,180 13,321 11,901 79,400 79,450 13,332 9,191 13,332 11,912 79,450 79,500 13,343 9,202 13,343 11,923 79,500 79,550 13,354 9,213 13,354 11,934 79,550 79,600 13,365 9,224 13,365 11,945 79,600 79,650 13,376 9,235 13,376 11,956 79,650 79,700 13,387 9,246 13,387 11,967 79,700 79,750 13,398 9,257 13,398 11,978 79,750 79,800 13,409 9,268 13,409 11,989 79,800 79,850 13,420 9,279 13,420 12,000 79,850 79,900 13,431 9,290 13,431 12,011 79,900 79,950 13,442 9,301 13,442 12,022 79,950 80,000 13,453 9,312 13,453 12,033

80,000 80,000 80,050 13,464 9,323 13,464 12,044 80,050 80,100 13,475 9,334 13,475 12,055 80,100 80,150 13,486 9,345 13,486 12,066 80,150 80,200 13,497 9,356 13,497 12,077 80,200 80,250 13,508 9,367 13,508 12,088 80,250 80,300 13,519 9,378 13,519 12,099 80,300 80,350 13,530 9,389 13,530 12,110 80,350 80,400 13,541 9,400 13,541 12,121 80,400 80,450 13,552 9,411 13,552 12,132 80,450 80,500 13,563 9,422 13,563 12,143 80,500 80,550 13,574 9,433 13,574 12,154 80,550 80,600 13,585 9,444 13,585 12,165 80,600 80,650 13,596 9,455 13,596 12,176 80,650 80,700 13,607 9,466 13,607 12,187 80,700 80,750 13,618 9,477 13,618 12,198 80,750 80,800 13,629 9,488 13,629 12,209 80,800 80,850 13,640 9,499 13,640 12,220 80,850 80,900 13,651 9,510 13,651 12,231 80,900 80,950 13,662 9,521 13,662 12,242 80,950 81,000 13,673 9,532 13,673 12,253

If line 11b (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 13,684 9,543 13,684 12,264 81,050 81,100 13,695 9,554 13,695 12,275 81,100 81,150 13,706 9,565 13,706 12,286 81,150 81,200 13,717 9,576 13,717 12,297 81,200 81,250 13,728 9,587 13,728 12,308 81,250 81,300 13,739 9,598 13,739 12,319 81,300 81,350 13,750 9,609 13,750 12,330 81,350 81,400 13,761 9,620 13,761 12,341 81,400 81,450 13,772 9,631 13,772 12,352 81,450 81,500 13,783 9,642 13,783 12,363 81,500 81,550 13,794 9,653 13,794 12,374 81,550 81,600 13,805 9,664 13,805 12,385 81,600 81,650 13,816 9,675 13,816 12,396 81,650 81,700 13,827 9,686 13,827 12,407 81,700 81,750 13,838 9,697 13,838 12,418 81,750 81,800 13,849 9,708 13,849 12,429 81,800 81,850 13,860 9,719 13,860 12,440 81,850 81,900 13,871 9,730 13,871 12,451 81,900 81,950 13,882 9,741 13,882 12,462 81,950 82,000 13,893 9,752 13,893 12,473

82,000 82,000 82,050 13,904 9,763 13,904 12,484 82,050 82,100 13,915 9,774 13,915 12,495 82,100 82,150 13,926 9,785 13,926 12,506 82,150 82,200 13,937 9,796 13,937 12,517 82,200 82,250 13,948 9,807 13,948 12,528 82,250 82,300 13,959 9,818 13,959 12,539 82,300 82,350 13,970 9,829 13,970 12,550 82,350 82,400 13,981 9,840 13,981 12,561 82,400 82,450 13,992 9,851 13,992 12,572 82,450 82,500 14,003 9,862 14,003 12,583 82,500 82,550 14,014 9,873 14,014 12,594 82,550 82,600 14,025 9,884 14,025 12,605 82,600 82,650 14,036 9,895 14,036 12,616 82,650 82,700 14,047 9,906 14,047 12,627 82,700 82,750 14,058 9,917 14,058 12,638 82,750 82,800 14,069 9,928 14,069 12,649 82,800 82,850 14,080 9,939 14,080 12,660 82,850 82,900 14,091 9,950 14,091 12,671 82,900 82,950 14,102 9,961 14,102 12,682 82,950 83,000 14,113 9,972 14,113 12,693

83,000 83,000 83,050 14,124 9,983 14,124 12,704 83,050 83,100 14,135 9,994 14,135 12,715 83,100 83,150 14,146 10,005 14,146 12,726 83,150 83,200 14,157 10,016 14,157 12,737 83,200 83,250 14,168 10,027 14,168 12,748 83,250 83,300 14,179 10,038 14,179 12,759 83,300 83,350 14,190 10,049 14,190 12,770 83,350 83,400 14,201 10,060 14,201 12,781 83,400 83,450 14,212 10,071 14,212 12,792 83,450 83,500 14,223 10,082 14,223 12,803 83,500 83,550 14,234 10,093 14,234 12,814 83,550 83,600 14,245 10,104 14,245 12,825 83,600 83,650 14,256 10,115 14,256 12,836 83,650 83,700 14,267 10,126 14,267 12,847 83,700 83,750 14,278 10,137 14,278 12,858 83,750 83,800 14,289 10,148 14,289 12,869 83,800 83,850 14,300 10,159 14,300 12,880 83,850 83,900 14,311 10,170 14,311 12,891 83,900 83,950 14,322 10,181 14,322 12,902 83,950 84,000 14,333 10,192 14,333 12,913

(Continued) * This column must also be used by a qualifying widow(er).

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

Page 72 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table — Continued If line 11b (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 14,344 10,203 14,344 12,924 84,050 84,100 14,355 10,214 14,355 12,935 84,100 84,150 14,366 10,225 14,366 12,946 84,150 84,200 14,377 10,236 14,377 12,957 84,200 84,250 14,389 10,247 14,389 12,968 84,250 84,300 14,401 10,258 14,401 12,980 84,300 84,350 14,413 10,269 14,413 12,992 84,350 84,400 14,425 10,280 14,425 13,004 84,400 84,450 14,437 10,291 14,437 13,016 84,450 84,500 14,449 10,302 14,449 13,028 84,500 84,550 14,461 10,313 14,461 13,040 84,550 84,600 14,473 10,324 14,473 13,052 84,600 84,650 14,485 10,335 14,485 13,064 84,650 84,700 14,497 10,346 14,497 13,076 84,700 84,750 14,509 10,357 14,509 13,088 84,750 84,800 14,521 10,368 14,521 13,100 84,800 84,850 14,533 10,379 14,533 13,112 84,850 84,900 14,545 10,390 14,545 13,124 84,900 84,950 14,557 10,401 14,557 13,136 84,950 85,000 14,569 10,412 14,569 13,148

85,000 85,000 85,050 14,581 10,423 14,581 13,160 85,050 85,100 14,593 10,434 14,593 13,172 85,100 85,150 14,605 10,445 14,605 13,184 85,150 85,200 14,617 10,456 14,617 13,196 85,200 85,250 14,629 10,467 14,629 13,208 85,250 85,300 14,641 10,478 14,641 13,220 85,300 85,350 14,653 10,489 14,653 13,232 85,350 85,400 14,665 10,500 14,665 13,244 85,400 85,450 14,677 10,511 14,677 13,256 85,450 85,500 14,689 10,522 14,689 13,268 85,500 85,550 14,701 10,533 14,701 13,280 85,550 85,600 14,713 10,544 14,713 13,292 85,600 85,650 14,725 10,555 14,725 13,304 85,650 85,700 14,737 10,566 14,737 13,316 85,700 85,750 14,749 10,577 14,749 13,328 85,750 85,800 14,761 10,588 14,761 13,340 85,800 85,850 14,773 10,599 14,773 13,352 85,850 85,900 14,785 10,610 14,785 13,364 85,900 85,950 14,797 10,621 14,797 13,376 85,950 86,000 14,809 10,632 14,809 13,388

86,000 86,000 86,050 14,821 10,643 14,821 13,400 86,050 86,100 14,833 10,654 14,833 13,412 86,100 86,150 14,845 10,665 14,845 13,424 86,150 86,200 14,857 10,676 14,857 13,436 86,200 86,250 14,869 10,687 14,869 13,448 86,250 86,300 14,881 10,698 14,881 13,460 86,300 86,350 14,893 10,709 14,893 13,472 86,350 86,400 14,905 10,720 14,905 13,484 86,400 86,450 14,917 10,731 14,917 13,496 86,450 86,500 14,929 10,742 14,929 13,508 86,500 86,550 14,941 10,753 14,941 13,520 86,550 86,600 14,953 10,764 14,953 13,532 86,600 86,650 14,965 10,775 14,965 13,544 86,650 86,700 14,977 10,786 14,977 13,556 86,700 86,750 14,989 10,797 14,989 13,568 86,750 86,800 15,001 10,808 15,001 13,580 86,800 86,850 15,013 10,819 15,013 13,592 86,850 86,900 15,025 10,830 15,025 13,604 86,900 86,950 15,037 10,841 15,037 13,616 86,950 87,000 15,049 10,852 15,049 13,628

If line 11b (taxable income) is—

And you are—

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of a house- hold

Your tax is—

87,000 87,000 87,050 15,061 10,863 15,061 13,640 87,050 87,100 15,073 10,874 15,073 13,652 87,100 87,150 15,085 10,885 15,085 13,664 87,150 87,200 15,097 10,896 15,097 13,676 87,200 87,250 15,109 10,907 15,109 13,688 87,250 87,300 15,121 10,918 15,121 13,700 87,300 87,350 15,133 10,929 15,133 13,712 87,350 87,400 15,145 10,940 15,145 13,724 87,400 87,450 15,157 10,951 15,157 13,736 87,450 87,500 15,169 10,962 15,169 13,748 87,500 87,550 15,181 10,973 15,181 13,760 87,550 87,600 15,193 10,984 15,193 13,772 87,600 87,650 15,205 10,995 15,205 13,784 87,650 87,700 15,217 11,006 15,217 13,796 87,700 87,750 15,229 11,017 15,229 13,808 87,750 87,800 15,241 11,028 15,241 13,820 87,800 87,850 15,253 11,039 15,253 13,832 87,850 87,900 15,265 11,050 15,265 13,844 87,900 87,950 15,277 11,061 15,277 13,856 87,950 88,000 15,289 11,072 15,289 13,868

88,000 88,000 88,050 15,301 11,083 15,301 13,880 88,050 88,100 15,313 11,094 15,313 13,892 88,100 88,150 15,325 11,105 15,325 13,904 88,150 88,200 15,337 11,116 15,337 13,916 88,200 88,250 15,349 11,127 15,349 13,928 88,250 88,300 15,361 11,138 15,361 13,940 88,300 88,350 15,373 11,149 15,373 13,952 88,350 88,400 15,385 11,160 15,385 13,964 88,400 88,450 15,397 11,171 15,397 13,976 88,450 88,500 15,409 11,182 15,409 13,988 88,500 88,550 15,421 11,193 15,421 14,000 88,550 88,600 15,433 11,204 15,433 14,012 88,600 88,650 15,445 11,215 15,445 14,024 88,650 88,700 15,457 11,226 15,457 14,036 88,700 88,750 15,469 11,237 15,469 14,048 88,750 88,800 15,481 11,248 15,481 14,060 88,800 88,850 15,493 11,259 15,493 14,072 88,850 88,900 15,505 11,270 15,505 14,084 88,900 88,950 15,517 11,281 15,517 14,096 88,950 89,000 15,529 11,292 15,529 14,108

89,000 89,000 89,050 15,541 11,303 15,541 14,120 89,050 89,100 15,553 11,314 15,553 14,132 89,100 89,150 15,565 11,325 15,565 14,144 89,150 89,200 15,577 11,336 15,577 14,156 89,200 89,250 15,589 11,347 15,589 14,168 89,250 89,300 15,601 11,358 15,601 14,180 89,300 89,350 15,613 11,369 15,613 14,192 89,350 89,400 15,625 11,380 15,625 14,204 89,400 89,450 15,637 11,391 15,637 14,216 89,450 89,500 15,649 11,402 15,649 14,228 89,500 89,550 15,661 11,413 15,661 14,240 89,550 89,600 15,673 11,424 15,673 14,252 89,600 89,650 15,685 11,435 15,685 14,264 89,650 89,700 15,697 11,446 15,697 14,276 89,700 89,750 15,709 11,457 15,709 14,288 89,750 89,800 15,721 11,468 15,721 14,300 89,800 89,850 15,733 11,479 15,733 14,312 89,850 89,900 15,745 11,490 15,745 14,324 89,900 89,950 15,757 11,501 15,757 14,336 89,950 90,000 15,769 11,512 15,769 14,348

If line 11b (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 15,781 11,523 15,781 14,360 90,050 90,100 15,793 11,534 15,793 14,372 90,100 90,150 15,805 11,545 15,805 14,384 90,150 90,200 15,817 11,556 15,817 14,396 90,200 90,250 15,829 11,567 15,829 14,408 90,250 90,300 15,841 11,578 15,841 14,420 90,300 90,350 15,853 11,589 15,853 14,432 90,350 90,400 15,865 11,600 15,865 14,444 90,400 90,450 15,877 11,611 15,877 14,456 90,450 90,500 15,889 11,622 15,889 14,468 90,500 90,550 15,901 11,633 15,901 14,480 90,550 90,600 15,913 11,644 15,913 14,492 90,600 90,650 15,925 11,655 15,925 14,504 90,650 90,700 15,937 11,666 15,937 14,516 90,700 90,750 15,949 11,677 15,949 14,528 90,750 90,800 15,961 11,688 15,961 14,540 90,800 90,850 15,973 11,699 15,973 14,552 90,850 90,900 15,985 11,710 15,985 14,564 90,900 90,950 15,997 11,721 15,997 14,576 90,950 91,000 16,009 11,732 16,009 14,588

91,000 91,000 91,050 16,021 11,743 16,021 14,600 91,050 91,100 16,033 11,754 16,033 14,612 91,100 91,150 16,045 11,765 16,045 14,624 91,150 91,200 16,057 11,776 16,057 14,636 91,200 91,250 16,069 11,787 16,069 14,648 91,250 91,300 16,081 11,798 16,081 14,660 91,300 91,350 16,093 11,809 16,093 14,672 91,350 91,400 16,105 11,820 16,105 14,684 91,400 91,450 16,117 11,831 16,117 14,696 91,450 91,500 16,129 11,842 16,129 14,708 91,500 91,550 16,141 11,853 16,141 14,720 91,550 91,600 16,153 11,864 16,153 14,732 91,600 91,650 16,165 11,875 16,165 14,744 91,650 91,700 16,177 11,886 16,177 14,756 91,700 91,750 16,189 11,897 16,189 14,768 91,750 91,800 16,201 11,908 16,201 14,780 91,800 91,850 16,213 11,919 16,213 14,792 91,850 91,900 16,225 11,930 16,225 14,804 91,900 91,950 16,237 11,941 16,237 14,816 91,950 92,000 16,249 11,952 16,249 14,828

92,000 92,000 92,050 16,261 11,963 16,261 14,840 92,050 92,100 16,273 11,974 16,273 14,852 92,100 92,150 16,285 11,985 16,285 14,864 92,150 92,200 16,297 11,996 16,297 14,876 92,200 92,250 16,309 12,007 16,309 14,888 92,250 92,300 16,321 12,018 16,321 14,900 92,300 92,350 16,333 12,029 16,333 14,912 92,350 92,400 16,345 12,040 16,345 14,924 92,400 92,450 16,357 12,051 16,357 14,936 92,450 92,500 16,369 12,062 16,369 14,948 92,500 92,550 16,381 12,073 16,381 14,960 92,550 92,600 16,393 12,084 16,393 14,972 92,600 92,650 16,405 12,095 16,405 14,984 92,650 92,700 16,417 12,106 16,417 14,996 92,700 92,750 16,429 12,117 16,429 15,008 92,750 92,800 16,441 12,128 16,441 15,020 92,800 92,850 16,453 12,139 16,453 15,032 92,850 92,900 16,465 12,150 16,465 15,044 92,900 92,950 16,477 12,161 16,477 15,056 92,950 93,000 16,489 12,172 16,489 15,068

(Continued) * This column must also be used by a qualifying widow(er).

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

Page 73 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Table — Continued If line 11b (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 16,501 12,183 16,501 15,080 93,050 93,100 16,513 12,194 16,513 15,092 93,100 93,150 16,525 12,205 16,525 15,104 93,150 93,200 16,537 12,216 16,537 15,116 93,200 93,250 16,549 12,227 16,549 15,128 93,250 93,300 16,561 12,238 16,561 15,140 93,300 93,350 16,573 12,249 16,573 15,152 93,350 93,400 16,585 12,260 16,585 15,164 93,400 93,450 16,597 12,271 16,597 15,176 93,450 93,500 16,609 12,282 16,609 15,188 93,500 93,550 16,621 12,293 16,621 15,200 93,550 93,600 16,633 12,304 16,633 15,212 93,600 93,650 16,645 12,315 16,645 15,224 93,650 93,700 16,657 12,326 16,657 15,236 93,700 93,750 16,669 12,337 16,669 15,248 93,750 93,800 16,681 12,348 16,681 15,260 93,800 93,850 16,693 12,359 16,693 15,272 93,850 93,900 16,705 12,370 16,705 15,284 93,900 93,950 16,717 12,381 16,717 15,296 93,950 94,000 16,729 12,392 16,729 15,308

94,000 94,000 94,050 16,741 12,403 16,741 15,320 94,050 94,100 16,753 12,414 16,753 15,332 94,100 94,150 16,765 12,425 16,765 15,344 94,150 94,200 16,777 12,436 16,777 15,356 94,200 94,250 16,789 12,447 16,789 15,368 94,250 94,300 16,801 12,458 16,801 15,380 94,300 94,350 16,813 12,469 16,813 15,392 94,350 94,400 16,825 12,480 16,825 15,404 94,400 94,450 16,837 12,491 16,837 15,416 94,450 94,500 16,849 12,502 16,849 15,428 94,500 94,550 16,861 12,513 16,861 15,440 94,550 94,600 16,873 12,524 16,873 15,452 94,600 94,650 16,885 12,535 16,885 15,464 94,650 94,700 16,897 12,546 16,897 15,476 94,700 94,750 16,909 12,557 16,909 15,488 94,750 94,800 16,921 12,568 16,921 15,500 94,800 94,850 16,933 12,579 16,933 15,512 94,850 94,900 16,945 12,590 16,945 15,524 94,900 94,950 16,957 12,601 16,957 15,536 94,950 95,000 16,969 12,612 16,969 15,548

95,000 95,000 95,050 16,981 12,623 16,981 15,560 95,050 95,100 16,993 12,634 16,993 15,572 95,100 95,150 17,005 12,645 17,005 15,584 95,150 95,200 17,017 12,656 17,017 15,596 95,200 95,250 17,029 12,667 17,029 15,608 95,250 95,300 17,041 12,678 17,041 15,620 95,300 95,350 17,053 12,689 17,053 15,632 95,350 95,400 17,065 12,700 17,065 15,644 95,400 95,450 17,077 12,711 17,077 15,656 95,450 95,500 17,089 12,722 17,089 15,668 95,500 95,550 17,101 12,733 17,101 15,680 95,550 95,600 17,113 12,744 17,113 15,692 95,600 95,650 17,125 12,755 17,125 15,704 95,650 95,700 17,137 12,766 17,137 15,716 95,700 95,750 17,149 12,777 17,149 15,728 95,750 95,800 17,161 12,788 17,161 15,740 95,800 95,850 17,173 12,799 17,173 15,752 95,850 95,900 17,185 12,810 17,185 15,764 95,900 95,950 17,197 12,821 17,197 15,776 95,950 96,000 17,209 12,832 17,209 15,788

If line 11b (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 17,221 12,843 17,221 15,800 96,050 96,100 17,233 12,854 17,233 15,812 96,100 96,150 17,245 12,865 17,245 15,824 96,150 96,200 17,257 12,876 17,257 15,836 96,200 96,250 17,269 12,887 17,269 15,848 96,250 96,300 17,281 12,898 17,281 15,860 96,300 96,350 17,293 12,909 17,293 15,872 96,350 96,400 17,305 12,920 17,305 15,884 96,400 96,450 17,317 12,931 17,317 15,896 96,450 96,500 17,329 12,942 17,329 15,908 96,500 96,550 17,341 12,953 17,341 15,920 96,550 96,600 17,353 12,964 17,353 15,932 96,600 96,650 17,365 12,975 17,365 15,944 96,650 96,700 17,377 12,986 17,377 15,956 96,700 96,750 17,389 12,997 17,389 15,968 96,750 96,800 17,401 13,008 17,401 15,980 96,800 96,850 17,413 13,019 17,413 15,992 96,850 96,900 17,425 13,030 17,425 16,004 96,900 96,950 17,437 13,041 17,437 16,016 96,950 97,000 17,449 13,052 17,449 16,028

97,000 97,000 97,050 17,461 13,063 17,461 16,040 97,050 97,100 17,473 13,074 17,473 16,052 97,100 97,150 17,485 13,085 17,485 16,064 97,150 97,200 17,497 13,096 17,497 16,076 97,200 97,250 17,509 13,107 17,509 16,088 97,250 97,300 17,521 13,118 17,521 16,100 97,300 97,350 17,533 13,129 17,533 16,112 97,350 97,400 17,545 13,140 17,545 16,124 97,400 97,450 17,557 13,151 17,557 16,136 97,450 97,500 17,569 13,162 17,569 16,148 97,500 97,550 17,581 13,173 17,581 16,160 97,550 97,600 17,593 13,184 17,593 16,172 97,600 97,650 17,605 13,195 17,605 16,184 97,650 97,700 17,617 13,206 17,617 16,196 97,700 97,750 17,629 13,217 17,629 16,208 97,750 97,800 17,641 13,228 17,641 16,220 97,800 97,850 17,653 13,239 17,653 16,232 97,850 97,900 17,665 13,250 17,665 16,244 97,900 97,950 17,677 13,261 17,677 16,256 97,950 98,000 17,689 13,272 17,689 16,268

98,000 98,000 98,050 17,701 13,283 17,701 16,280 98,050 98,100 17,713 13,294 17,713 16,292 98,100 98,150 17,725 13,305 17,725 16,304 98,150 98,200 17,737 13,316 17,737 16,316 98,200 98,250 17,749 13,327 17,749 16,328 98,250 98,300 17,761 13,338 17,761 16,340 98,300 98,350 17,773 13,349 17,773 16,352 98,350 98,400 17,785 13,360 17,785 16,364 98,400 98,450 17,797 13,371 17,797 16,376 98,450 98,500 17,809 13,382 17,809 16,388 98,500 98,550 17,821 13,393 17,821 16,400 98,550 98,600 17,833 13,404 17,833 16,412 98,600 98,650 17,845 13,415 17,845 16,424 98,650 98,700 17,857 13,426 17,857 16,436 98,700 98,750 17,869 13,437 17,869 16,448 98,750 98,800 17,881 13,448 17,881 16,460 98,800 98,850 17,893 13,459 17,893 16,472 98,850 98,900 17,905 13,470 17,905 16,484 98,900 98,950 17,917 13,481 17,917 16,496 98,950 99,000 17,929 13,492 17,929 16,508

If line 11b (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 17,941 13,503 17,941 16,520 99,050 99,100 17,953 13,514 17,953 16,532 99,100 99,150 17,965 13,525 17,965 16,544 99,150 99,200 17,977 13,536 17,977 16,556 99,200 99,250 17,989 13,547 17,989 16,568 99,250 99,300 18,001 13,558 18,001 16,580 99,300 99,350 18,013 13,569 18,013 16,592 99,350 99,400 18,025 13,580 18,025 16,604 99,400 99,450 18,037 13,591 18,037 16,616 99,450 99,500 18,049 13,602 18,049 16,628 99,500 99,550 18,061 13,613 18,061 16,640 99,550 99,600 18,073 13,624 18,073 16,652 99,600 99,650 18,085 13,635 18,085 16,664 99,650 99,700 18,097 13,646 18,097 16,676 99,700 99,750 18,109 13,657 18,109 16,688 99,750 99,800 18,121 13,668 18,121 16,700 99,800 99,850 18,133 13,679 18,133 16,712 99,850 99,900 18,145 13,690 18,145 16,724 99,900 99,950 18,157 13,701 18,157 16,736 99,950 100,000 18,169 13,712 18,169 16,748

    $100,000 or over

use the Tax Computation Worksheet

   

* This column must also be used by a qualifying widow(er).

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

Page 74 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

2019 Tax Computation Worksheet—Line 12a

CAUTION !

See the instructions for line 12a 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 11b is—

(a) Enter the amount from line 11b

(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 12a.

At least $100,000 but not over $160,725 $ × 24% (0.24) $ $ 5,825.50 $

Over $160,725 but not over $204,100 $ × 32% (0.32) $ $ 18,683.50 $

Over $204,100 but not over $510,300 $ × 35% (0.35) $ $ 24,806.50 $

Over $510,300 $ × 37% (0.37) $ $ 35,012.50 $

Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies to you.

Taxable income. If line 11b is—

(a) Enter the amount from line 11b

(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 12a.

At least $100,000 but not over $168,400 $ × 22% (0.22) $ $ 8,283.00 $

Over $168,400 but not over $321,450 $ × 24% (0.24) $ $ 11,651.00 $

Over $321,450 but not over $408,200 $ × 32% (0.32) $ $ 37,367.00 $

Over $408,200 but not over $612,350 $ × 35% (0.35) $ $ 49,613.00 $

Over $612,350 $ × 37% (0.37) $ $ 61,860.00 $

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income. If line 11b is—

(a) Enter the amount from line 11b

(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 12a.

At least $100,000 but not over $160,725 $ × 24% (0.24) $ $ 5,825.50 $

Over $160,725 but not over $204,100 $ × 32% (0.32) $ $ 18,683.50 $

Over $204,100 but not over $306,175 $ × 35% (0.35) $ $ 24,806.50 $

Over $306,175 $ × 37% (0.37) $ $ 30,930.00 $

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.

Taxable income. If line 11b is—

(a) Enter the amount from line 11b

(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 12a.

At least $100,000 but not over $160,700 $ × 24% (0.24) $ $ 7,246.00 $

Over $160,700 but not over $204,100 $ × 32% (0.32) $ $ 20,102.00 $

Over $204,100 but not over $510,300 $ × 35% (0.35) $ $ 26,225.00 $

Over $510,300 $ × 37% (0.37) $ $ 36,431.00 $

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

Page 75 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

General Information

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

How To Avoid Common Mistakes Mistakes can delay your refund or result in notices being sent to you. One of the best ways to file an accurate return is to file electronically. Tax software does the math for you and will help you avoid mistakes. You may be eligible to use free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details. Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-file.

• File your return on a standard size sheet of paper. Cutting the paper may cause problems in processing your re- turn.

• Make sure you entered the correct name and social security number (SSN) for each dependent you claim in the De- pendents section. Check that each de- pendent's name and SSN agrees with his or her social security card. For each child under age 17 who is a qualifying child for the child tax credit or each de- pendent who qualifies for the credit for other dependents, make sure you checked the appropriate box in column (4) of the Dependents section.

• Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, taxable income, to- tal tax, federal income tax withheld, and refund or amount you owe.

• Be sure to add the correct amounts on Form 1040 or 1040-SR. Some lines require you to add across instead of down and some lines require you to add amounts from another form or schedule and then enter the total on Form 1040 or 1040-SR.

• Be sure you used the correct meth- od to figure your tax. See the instruc- tions for line 12a.

• 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 9 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 6.

• 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 23 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 also may qualify for relief if you were a married resident of a community property state but didn't file a joint return and are now liable for an unpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Don’t file Form 8857 with your Form 1040 or 1040-SR. For more information, see Pub. 971 and Form

-75-

Page 76 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

8857, or you can call the Innocent Spouse office toll free at 855-851-2009.

Income Tax Withholding and Estimated Tax Payments for 2020

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 2020 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 2020 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

TIP

problem, or are seeking help in resolv- ing tax problems that haven't been re- solved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advo- cate helpline at 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 also can contact the IRS through relay services such as the Feder- al Relay Service, available at www.gsa.gov/fedrelay. Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and web- sites designed to mimic legitimate busi- ness emails and websites. The most common form is sending an email to a user falsely claiming to be an establish- ed legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS doesn't initiate contacts with taxpayers via emails. Also, the IRS doesn't request detailed personal infor- mation through email or ask taxpayers for the PIN numbers, passwords, or sim- ilar secret access information for their credit card, bank, or other financial ac- counts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to [email protected]. You also may report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Ad- ministration toll free at 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 [email protected] 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 23 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 2020 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

TIP

-76-

Page 77 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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- tus of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.

Need a Copy of Your Tax Return Information? Tax return transcripts are free and gener- ally are used to validate income and tax filing status for mortgage applications, student and small business loan applica- tions, and during tax return preparation. To get a free transcript:

• Visit IRS.gov/Transcript, • Use Form 4506-T or 4506T-EZ, or • Call us at 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 2019, 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 2019 and you didn't remarry in 2019, or if your spouse died in 2020 before filing a return for 2019, you can file a joint return. A joint return should show your spouse's 2019 income before death and your income for all of 2019. Enter “Filing as surviv- ing spouse” in the area where you sign the return. If someone else is the person- al representative, he or she also must sign.

The surviving spouse or personal rep- resentative should promptly notify all payers of income, including financial in- stitutions, of the taxpayer's death. This will ensure the proper reporting of in- come earned by the taxpayer's estate or heirs. A deceased taxpayer's social se- curity number shouldn't be used for tax years after the year of death, except for estate tax return purposes.

Claiming a Refund for a Deceased Taxpayer If you are filing a joint return as a sur- viving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certifi- cate that shows your appointment. All other filers requesting the deceased tax- payer's refund must file the return and attach Form 1310.

For more details, use Tax Topic 356 or see Pub. 559.

Past Due Returns If you or someone you know needs to file past due tax returns, use Tax Topic 153 or go to IRS.gov/Individuals for help in filing those returns. Send the re- turn to the address that applies to you in the latest Form 1040 and 1040-SR in- structions. For example, if you are filing a 2016 return in 2020, 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 $56,000 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, 2019 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile de- vice as an eBook.

• You also may be able to access tax law information in your electronic filing software. Getting tax forms and publications. Go to IRS.gov/Forms to view, down- load, or print all of the forms and publi- cations you may need. You also can download and view popular tax publica- tions and instructions (including the 1040 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/

-77-

Page 78 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 2020 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 or 1040-SR), choose not to claim state and local income taxes, and you didn’t save your receipts 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 2020 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

-78-

Page 79 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 23.

Interest We will charge you interest on taxes not paid by their due date, even if an exten- sion of time to file is granted. We also will charge you interest on penalties im- posed for failure to file, negligence, fraud, substantial or gross valuation mis- statements, substantial understatements of tax, and reportable transaction under- statements. Interest is charged on the penalty from the due date of the return (including extensions).

Penalties Late filing. If you don’t file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you have a reasonable explanation for filing late, in- clude it with your return. The penalty

can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $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.

-79-

Page 80 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Refund Information To check the status of your refund, go to IRS.gov/Refunds

or use the free IRS2Go app, 24 hours a day, 7 days a week. Information about your refund generally will be available within 24 hours after the IRS receives your e-filed return or 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electroni- cally) before checking your refund sta- tus.

The IRS can’t issue refunds before mid-February 2020 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 generally must file your return within 3 years from the date the return was due (including exten- sions).

Where's My Refund doesn't track re- funds that are claimed on an amended tax return.

TIP

Refund information also is available in Spanish at IRS.gov/Spanish and 800-829-1954.

-80-

Page 81 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 or 1040-SR.

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 or 1040-SR, line 7a.

Adjustments to income are entered on Schedule 1, lines 10 through 22. The amount on line 22 is entered on Form 1040 or 1040-SR, line 8a.

Virtual Currency If, in 2019, you engaged in any transac- tion involving virtual currency, check the “Yes” box next to the question on virtual currency at the top of Schedule 1. A transaction involving virtual currency includes:

• The receipt or transfer of virtual currency for free (without providing any consideration), including from an air- drop or following a hard fork;

• An exchange of virtual currency for goods or services;

• A sale of virtual currency; and • An exchange of virtual currency

for other property, including for another virtual currency.

If you disposed of any virtual curren- cy that was held as a capital asset, use Form 8949 to figure your capital gain or loss and report it on Schedule D (Form 1040 or 1040-SR).

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).

If, in 2019, you have not engaged in any transaction involving virtual curren- cy, and you don't otherwise have to file

Schedule 1, you don't have to do any- thing further. If you otherwise have to file Schedule 1, check the “No” box.

For more information, go to IRS.gov/ virtualcurrencyfaqs.

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 2019, 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 2019 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 2019 estimated state or local income tax, the amount applied is treated as received in 2019. If the refund was for a tax you paid in 2018 and you deducted state and local income taxes on your 2018 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.

TIP

1. You received a refund in 2019 that is for a tax year other than 2018.

2. You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2019 of an amount deducted or credit claimed in an earlier year.

3. You had taxable income on your 2018 Form 1040, line 10, but no tax on your Form 1040, line 11, because of the 0% tax rate on net capital gain and qualified dividends in certain situations.

4. Your 2018 state and local income tax refund is more than your 2018 state and local income tax deduction minus the amount you could have deducted as your 2018 state and local general sales taxes.

5. You made your last payment of 2018 estimated state or local income tax in 2019.

6. You owed alternative minimum tax in 2018.

7. You couldn't use the full amount of credits you were entitled to in 2018 because the total credits were more than the amount shown on your 2018 Form 1040, line 11.

8. You could be claimed as a de- pendent by someone else in 2018.

9. You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2019 Form 1040 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 provide 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

-81-

Page 82 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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.

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 2019. Report this amount on line 7. However, if you made contributions to a govern- mental unemployment compensation program or to a governmental paid fami- ly leave program and you aren't itemiz- ing deductions, reduce the amount you report on line 7 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G.

If you received an overpayment of unemployment compensation in 2019

and you repaid any of it in 2019, 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 2019, 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.

Line 8 Other Income

Do not report on this line any income from self-employment or fees received as a notary

public. Instead, you must use Sched- ule C, 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 (unless it isn't self-employment income, such as income from a hobby or a sporadic ac- tivity). Instead, see the instructions on Form 1099-MISC to find out where to report that income.

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.

CAUTION !

• 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 if any federal income tax was withheld.

• Reemployment trade adjustment assistance (RTAA) payments. These payments should be shown in box 5 of Form 1099-G.

• Loss on certain corrective distribu- tions of excess deferrals. See Retirement Plan Contributions in Pub. 525.

• Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.

• Recapture of a charitable contribu- tion deduction relating to the contribu- tion of a fractional interest in tangible personal property. See Fractional Inter- est in Tangible Personal Property in Pub. 526. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for Schedule 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

TIP

-82-

Page 83 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 2018 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 2018 (generally, this is the amount reported on your 2018 Schedule A, line 5d), more than the amount on your 2018 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 2018 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 2018 (generally, this is the amount reported on your 2018 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 2018 Schedule A, line 17. 4.

Note. If the filing status on your 2018 Form 1040 was married filing separately and your spouse itemized deductions in 2018, 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 2018 Form 1040.

• Single or married filing separately—$12,000 • Married filing jointly or qualifying widow(er)—$24,000 • Head of household—$18,000 5.

6. Check any boxes that apply.*

You were born before January 2, 1954. You are blind.

Spouse was born before January 2, 1954. Spouse is blind. No boxes checked. Enter -0-. Multiply the number of boxes checked by $1,300 ($1,600 if your 2018 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.

-83-

Page 84 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

of the designated beneficiary in 2019 or, in the case of distributions from an ESA, they are more than the qualified educa- tion expenses of the designated benefi- ciary in 2019, 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 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 2019, and (b) they were not included in a qualified rollover. See Pub. 969.

You may have to pay an addi- tional tax if you received a tax- able distribution from an HSA

or an Archer MSA. See the Instructions for Form 8889 for HSAs or the Instruc- tions for Form 8853 for Archer MSAs.

• Taxable distributions from an ABLE account. Distributions from this type of account may be taxable if (a) they are more than the designated bene- ficiary's qualified disability expenses, and (b) they were not included in a qualified rollover. Enter “ABLE” and the taxable amount on the dotted line next to line 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.

• Section 461(l) excess business loss adjustments. Enter “ELA” and the taxa- ble amount on the dotted line next to line 8. See Form 461 and its instructions for more information.

• Net section 965 inclusion. If you have a net section 965 inclusion (the section 965(a) inclusion less the corre-

CAUTION !

CAUTION !

CAUTION !

sponding section 965(c) deduction) for 2019, 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.

• 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 $16,388, 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 your adjusted gross income is not more than $1,000,000 ($500,000 if married filing separately), these amounts are nontaxa- ble and you should include the amount in box 3 of Form 1099-MISC on line 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 2019, you can deduct on line 10 up to $250 of

-84-

Page 85 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

qualified expenses you paid in 2019. 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 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.

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 2019. 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. If you completed Section A of Sched- ule SE, the deductible part of your self-employment tax is on line 6. If you completed Section B of Schedule SE, it is on line 13.

Line 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 also can cover your child who was under age 27 at the end of 2019, 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 2019 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- 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 2019 and you also report the pre- mium payments or reimbursements as wages on Form 1040 or 1040-SR, line 1.

But if you also were eligible to par- ticipate in any subsidized health plan

-85-

Page 86 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

maintained by your or your spouse's em- ployer for any month or part of a month in 2019, 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 2019, 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

CAUTION !

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. 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

Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 16 If, during 2019, 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 2019 for health insurance coverage established under your business (or the S corporation in which you were a more-than-2% shareholder) for 2019 for you, your spouse, and your dependents. Your insurance also can cover your child who was under age 27 at the end of 2019, 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, Section B, line 4b.

**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation.

-86-

Page 87 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 2019, you must report them on Form 8606. If you made contributions to a tradition- al IRA for 2019, 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 gen- erally is your net earnings from self-em- ployment if your personal services were a material income-producing factor. For more details, see Pub. 590-A. A state- ment should be sent to you by June 1, 2020, that shows all contributions to your traditional IRA for 2019.

Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following 11-item list before you fill in the work- sheet.

1. If you were age 701/2 or older at the end of 2019, you can't deduct any contributions made to your traditional IRA for 2019 or treat them as nondeduc- tible contributions.

2. You can't deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions

TIP

credit (saver's credit). See the instruc- tions for Schedule 3, line 4.

3. If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2019, don’t use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

4. You can’t deduct elective defer- rals to a 401(k) plan, 403(b) plan, sec- tion 457 plan, SIMPLE plan, or the fed- eral Thrift Savings Plan. These amounts aren't included as income in box 1 of your Form W-2.

5. If you made contributions to your IRA in 2019 that you deducted for 2018, don’t include them in the worksheet.

6. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 7 of Form 1099-MISC, don’t include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it isn't, contact your employer or the payer for the amount of the income.

7. You must file a joint return to de- duct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 19.

8. Don’t include rollover contribu- tions in figuring your deduction. Instead, see the instructions for Form 1040 or 1040-SR, lines 4a and 4b.

9. Don't include trustees' fees that were billed separately and paid by you for your IRA.

10. Don’t include any repayments of qualified reservist distributions. You can't deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590-A.

11. If the total of your IRA deduction on line 19 plus any nondeductible con-

tribution to your traditional IRAs shown on Form 8606 is less than your total tra- ditional IRA contributions for 2019, see Pub. 590-A for special rules.

By April 1 of the year after the year in which you turn age 701/2, you must start taking

minimum required distributions from your traditional IRA. If you don’t, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribu- tion, see Pub. 590-B.

Were You Covered by a Retirement Plan? If you were covered by a retire- ment plan (qualified pension, prof- it-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you can't deduct them. In any case, the income earned on your IRA contributions isn't taxed until it is paid to you.

The “Retirement plan” box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you weren’t vested in the plan. You also are covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.

If you were covered by a retirement plan and you file Form 2555 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 2019.

You may be able to take the re- tirement savings contributions credit. See the Schedule 3,

line 4 instructions.

TIP

TIP

-87-

Page 88 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

IRA Deduction Worksheet—Schedule 1, Line 19 If you were age 701/2 or older at the end of 2019, you can't deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Don’t complete this worksheet for anyone age 701/2 or older at the end of 2019. If you are married filing jointly and only one spouse was under age 701/2 at the end of 2019, complete this worksheet only

for that spouse.

Be sure you have read the 11-item list in the instructions for this line. You may not be able to use this worksheet. Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 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 2019, 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 2019. • $7,000, if age 50 or older but under age 701/2 at the end of 2019.

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 2019, enter $74,000.

• Qualifying widow(er), enter $123,000. 2a. 2b. • Married filing jointly, enter $123,000 in both columns. But if you checked “No” on either line 1a or 1b, enter $203,000 for the person who wasn't covered by a plan. • Married filing separately and you lived with your spouse at any time in 2019, enter $10,000.

3. Enter the amount from Form 1040 or 1040-SR, line 7b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Enter the total of the amounts from 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 2019. ii. $7,000, if age 50 or older but under age 701/2 at the

end of 2019. 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 2019. ii. $7,000 if age 50 or older but under age 701/2 at the

end of 2019. Otherwise, go to line 7.

CAUTION !

-88-

Page 89 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Line 20 Student Loan Interest Deduction You can take this deduction only if all of the following apply.

• You paid interest in 2019 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) 2019 tax return.

Use the worksheet in these instruc- tions to figure your student loan interest deduction. Exception. Use Pub. 970 instead of the worksheet in these instructions to figure your student loan interest deduction if you file Form 2555 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 was an eligible student.

1. Yourself or your spouse. 2. Any person who was your de-

pendent when the loan was taken out. 3. Any person you could have

claimed as a dependent for the year the loan was taken out except that:

a. The person filed a joint return; b. The person had gross income that

was equal to or more than the exemption amount for that year or $4,200 for 2019; or

IRA Deduction Worksheet—Continued Your IRA Spouse's IRA

7. Multiply lines 6a and 6b by the percentage below that applies to you. If the result isn't a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200. • Single, head of household, or married filing separately, multiply by 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 2019). • 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 2019). 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 2019).

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 $11,000 ($12,000 if one spouse is age 50 or older at the end of 2019; $13,000 if both spouses are age 50 or older at the end of 2019), 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 2019 return not counting extensions (April 15, 2020 for most people), for 2019 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.

-89-

Page 90 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 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 2019. See Form 8917. If you were eligible for this deduction in 2018, you must file an amended return to claim it. See IRS.gov/Form1040X.

You may be able to take a cred- it for your educational expen- ses instead of a deduction. See

the instructions for Form 1040, line 18c, 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.”

• 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.”

TIP

• 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.”

Student Loan Interest Deduction Worksheet—Schedule 1, Line 20 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). 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 2019 on qualified student loans (see the instructions for line 20). Don’t enter more than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount from Form 1040 or 1040-SR, line 7b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Enter the total of the amounts from 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.

-90-

Page 91 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Instructions for Schedule 2 Additional Taxes

General Instructions For 2019, Schedule 2 includes the combined entries from the 2018 Schedules 2 and 4. In

Part I, you enter any alternative mini- mum tax or excess advance premium tax credit repayment. In Part II, you enter any other taxes.

Use Schedule 2 if you have additional taxes that can’t be entered directly on Form 1040 or 1040-SR.

Include the amount on Schedule 2, line 3, in the total on Form 1040 or 1040-SR, line 12b.

Enter the amount on Schedule 2, line 10, on Form 1040 or 1040-SR, line 15.

Specific Instructions Line 1 Alternative Minimum Tax (AMT) Alternative minimum tax (AMT) ex- emption amount increased. The AMT exemption amount is increased to $71,700 ($111,700 if married filing jointly or qualifying widow(er); $55,850 if married filing separately). The income levels at which the AMT exemption be- gins to phase out has increased to $510,300 ($1,020,600 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.

TIP

• Income or (loss) from tax-shelter farm activities, passive activities, part- nerships, S corporations, or activities for which you aren't at risk.

• Income from long-term contracts not figured using the percent- age-of-completion method.

• Investment interest expense repor- ted on Form 4952.

• Net operating loss deduction. • Alternative minimum tax adjust-

ments from an estate, trust, electing large partnership, or cooperative.

• Section 1202 exclusion. • Stock by exercising an incentive

stock option and you didn't dispose of the stock in the same year.

• Any general business credit claim- ed on Form 3800 if either line 6 (in Part I) or line 25 of Form 3800 is more than zero.

• Qualified electric vehicle credit. • Alternative fuel vehicle refueling

property tax. • Credit for prior year minimum tax. • Foreign tax credit. • Net qualified disaster loss and you

are reporting your standard deduction on Schedule A, line 16. See the instructions for Form 4684 for more information.

Form 6251 should be filled in for certain children who are under age 24 at the end of

2019. See the Instructions for Form 6251 for more information.

For help with the alternative mini- mum tax, go to IRS.gov/AMT.

Line 2 Excess Advance Premium Tax Credit Repayment The premium tax credit helps pay premi- ums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the pre- mium tax credit paid on their behalf di- rectly to the insurance company. If you, your spouse with whom you are filing a joint return, or your dependent was en- rolled in coverage purchased from the

CAUTION !

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.

You may have to repay excess ad- vance payments of the premium tax credit even if someone else enrolled you, your spouse, or your dependent in Marketplace coverage. In that case, an- other individual may have received the Form 1095-A for the coverage. You also may have to repay excess advance pay- ments of the premium tax credit if you enrolled an individual in coverage through the Marketplace, you don’t claim the individual as a dependent on your return, and no one else claims that individual as a dependent. For more in- formation, see the Instructions for Form 8962.

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.

-91-

Page 92 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 10, from Form 1040 or 1040-SR, line 8b, and enter the result on line 3 and go to line 4.

Yes. Enter the amount from Form 1040 or 1040-SR, line 11b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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—$71,700 • Married filing jointly or qualifying widow(er)—$111,700 • Married filing separately—$55,850

. . . . . . . . . . . 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—$510,300 • Married filing jointly or qualifying widow(er)—$1,020,600 • Married filing separately—$510,300

. . . . . . . . . . . 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 $194,800 ($97,400 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 or 1040-SR, line 12a (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 or 1040-SR, line 12a, 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.

-92-

Page 93 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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.

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.

4. You were born before July 1, 1948, and didn't take the minimum re- quired distribution from your IRA or other qualified retirement plan.

Exception. If only item (1) applies and distribution code 1 is correctly shown in box 7 of all your Forms 1099-R, you don’t have to file Form 5329. Instead, multiply the taxable amount of the dis- tribution by 10% (0.10) and enter the re- sult on line 6. The taxable amount of the

CAUTION !

distribution is the part of the distribution you reported on Form 1040 or 1040-SR, line 4b or 4d or on Form 4972. Also, en- ter “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 ex- ceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distribu- tions, or a qualified reservist distribu- tion.

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 $2,100 or more in 2019. 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 2019 and was a student.

2. You withheld federal income tax during 2019 at the request of any house- hold employee.

3. You paid total cash wages of $1,000 or more in any calendar quarter of 2018 or 2019 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 2019, you can enter your 2019 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 2019 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 or 1040-SR, line 8b, 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 or 1040-SR, line 8b, is more than:

• $19,100 if married filing separate- ly,

• $144,100 if married filing jointly or qualifying widow(er), or

-93-

Page 94 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

• $94,100 if single or head of house- hold.

Check box b if you owe the tax. Other taxes. For the following taxes, check box c and, in the space next to that box, enter the amount of the tax and the code that identifies it. If you need more room, attach a statement listing the amount of each tax and the code.

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.”

CAUTION !

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 2019 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 15b of Form 1099-MISC. The tax is 20% of the amount required to be included in in- come plus an interest amount deter- mined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Identify as “NQDC.”

17. Additional tax on compensation you received from a nonqualified defer- red compensation plan described in sec- tion 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2019. 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.”

-94-

Page 95 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Instructions for Schedule 3 Additional Credits and Payments

For 2019, Schedule 3 includes the combined entries from the 2018 Schedules 3 and 5. Sched-

ule 3 is to report refundable and nonre- fundable credits and other payments not entered on Form 1040 or 1040-SR.

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 or 1040-SR, line 13b.

Enter the amount on Schedule 3, line 14, on Form 1040 or 1040-SR, line 18d.

Specific Instructions Line 1 Foreign Tax Credit If you paid income tax to a foreign country or U.S. possession, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so. Exception. You don’t have to complete Form 1116 to take this credit if all of the following apply.

1. All of your foreign source gross income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement).

2. The total of your foreign taxes wasn't more than $300 (not more than $600 if married filing jointly).

3. You held the stock or bonds on which the dividends or interest were paid for at least 16 days and weren’t ob- ligated to pay these amounts to someone else.

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 12a, 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 2019 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) 2019 tax return.

• Your filing status is married filing separately.

• The amount on Form 1040 or 1040-SR, line 8b, 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 2019 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 18c; 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.

-95-

Page 96 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

However, you can't take the credit if either of the following applies.

1. The amount on Form 1040 or 1040-SR, line 8b, is more than $32,000 ($48,000 if head of household; $64,000 if married filing jointly).

2. The person(s) who made the qualified contribution or elective defer- ral (a) was born after January 1, 2002, (b) is claimed as a dependent on some- one else's 2019 tax return, or (c) was a student (defined next).

You were a student if during any part of 5 calendar months of 2019 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 2019.

• 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 2019 if they are new and meet

certain requirements for energy efficien- cy.

• Any insulation material or system primarily designed to reduce heat gain or loss in your home.

• Exterior windows (including sky- lights).

• Exterior doors. • A metal roof or asphalt roof with

pigmented coatings or cooling granules primarily designed to reduce the heat gain in your home.

You may also be able to take this credit for the cost of the following items if the items meet certain performance and quality standards.

• Certain electric heat pump water heaters; electric heat pumps; central air conditioners; and natural gas, propane, or oil water heaters.

• A qualified furnace or hot water boiler that uses natural gas, propane, or oil.

• A stove that burns biomass fuel to heat your home or to heat water for use in your home.

• An advanced main air circulating fan used in a natural gas, propane, or oil furnace.

If you are eligible to claim this credit for 2018, you must file an amended return, Form

1040-X. See IRS.gov/Form1040X for more information about amending a tax return.

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.

TIP

• 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 2019. 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 2018. 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 12a.

Line 8 2019 Estimated Tax Payments Enter any estimated federal income tax payments you made for 2019. Include any overpayment that you applied to your 2019 estimated tax from:

• Your 2018 return, or

-96-

Page 97 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

• 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 2019. 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 2019 or in 2020 before filing a 2019 return. Divorced taxpayers. If you got di- vorced in 2019 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 2019, 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 8, 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 2019 and the name(s) and SSN(s) under which you made them.

Line 9 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 9. For more information, see the Instructions for Form 8962.

Line 10 Amount Paid With Request for Extension To File If you got an automatic extension of time to file Form 1040 or 1040-SR by filing Form 4868 or by making a pay- ment, 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 10 the convenience fee you were charged. Also, include any amounts paid with Form 2350.

Line 11 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 2019 and total wages of more than $132,900, 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 $8,239.80. But if any one employer withheld more than $8,239.80, you can't claim the excess on

your return. The employer should adjust the tax for you. If the employer doesn't adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.

You can't claim a refund for excess tier 2 RRTA tax on Form 1040 or 1040-SR. Instead, use Form 843.

For more details, see Pub. 505.

Line 12 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 13 Check the box(es) on line 13 to report any credit from Form 2439 or 8885.

If you are claiming a credit for repay- ment of amounts you included in your income in an earlier year because it ap- peared you had a right to the income, in- clude the credit on line 13. Check box d and enter “I.R.C. 1341” in the space next to that box. See Pub. 525 for details about this credit.

If you made a tax payment that doesn't belong on any other line, include the payment on line 13. Check box d and enter “Tax” in the space next to that box.

If you have a net section 965 inclu- sion in 2019 and have elected to pay your net 965 tax liability in installments, check box d and enter “TAX” and the amount of net 965 tax liability remain- ing.

If you check more than one box, en- ter the total of the line 13 credits and payments.

-97-

Page 98 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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

List of Tax Topics All topics are available in Spanish (and most topics are available in Chinese, Korean, Vietnamese, and Russian). Topic No. Subject

IRS Help Available 101 IRS services—Volunteer tax

assistance, outreach programs, and identity theft

102 Tax assistance for individuals with disabilities

103 Tax help for small businesses and the self-employed

104 Taxpayer Advocate Service—Your voice at the IRS

105 Armed Forces tax information 107 Tax relief in disaster situations

IRS Procedures 151 Your appeal rights 152 Refund information 153 What to do if you haven't filed your

tax return 154 Form W-2 and Form 1099-R (What

to do if incorrect or not received) 155 Obtaining forms and publications 156 Copy or transcript of your tax

return—How to get one 157 Change your address—How to

notify the IRS 158 Paying your taxes and ensuring

proper credit of payments 159 How to get a transcript or copy of

Form W-2 161 Returning an erroneous

refund—Paper check or direct deposit Collection

201 The collection process 202 Tax payment options 203 Reduced refund 204 Offers in compromise 205 Innocent spouse relief (Including

separation of liability and equitable relief)

206 Dishonored payments Alternative Filing Methods

253 Substitute tax forms 254 How to choose a tax return preparer 255 Signing your return electronically

General Information 301 When, how, and where to file 303 Checklist of common errors when

preparing your tax return

Topic No. Subject 304 Extensions of time to file your tax

return 305 Recordkeeping 306 Penalty for underpayment of

estimated tax 307 Backup withholding 308 Amended returns 309 Roth IRA contributions 310 Coverdell education savings

accounts 311 Power of attorney information 312 Disclosure authorizations 313 Qualified tuition programs (QTPs)

Which Forms to File 356 Decedents

Types of Income 401 Wages and salaries 403 Interest received 404 Dividends 407 Business income 409 Capital gains and losses 410 Pensions and annuities 411 Pensions—The general rule and the

simplified method 412 Lump-sum distributions 413 Rollovers from retirement plans 414 Rental income and expenses 415 Renting residential and vacation

property 416 Farming and fishing income 417 Earnings for clergy 418 Unemployment compensation 419 Gambling income and losses 420 Bartering income 421 Scholarships, fellowship grants,

and other grants 423 Social security and equivalent

railroad retirement benefits 424 401(k) plans 425 Passive activities—Losses and

credits 427 Stock options 429 Traders in securities (Information

for Form 1040 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

-98-

Page 99 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 Test files and combined federal and

state filing Tax Information for U.S. Resident Aliens and Citizens Living Abroad

851 Resident and nonresident aliens 856 Foreign tax credit 857 Individual taxpayer identification

number (ITIN) 858 Alien tax clearance

Topic No. Subject

Tax Information for Residents of Puerto Rico

901 Is a person with income from Puerto Rico required to file a U.S. federal income tax return?

902 Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax

903 U.S. employment tax in Puerto Rico

904 Tax assistance for residents of Puerto Rico

Tax Topic numbers are effective January 2, 2020.

-99-

Page 100 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 2019 for taxpayers filing a 2019 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 11 hours, with an average cost of $210 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 significant variation in taxpayer activity. For exam- ple, nonbusiness taxpayers are expected to have an average burden of about 7

-100-

Page 101 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

hours and $130, while business taxpayers are expected to have an average burden of about 20 hours and $410. Similarly, tax return preparation fees and other out-of-pocket costs vary extensively de-

pending on the tax situation of the taxpay- er, the type of software or professional preparer used, and the geographic loca- tion.

If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms.

Estimated Average Taxpayer Burden for Individuals by Activity Average Burden

Average Time (Hours) Average Cost

(Dollars)**

Type of Taxpayer Percentage of Returns

Total Time*

Record Keeping

Tax Planning

Form Completion

and Submission

All Other

. . . . . . . .

All taxpayers . . . . . . . . . . 100 11 5 2 4 1 $210 Type of taxpayer

Nonbusiness*** . . . . . 70 7 2 1 3 1 130 Business*** . . . . . . . 30 20 10 3 5 1 410

*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.

-101-

Page 102 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Order Form for Forms and Publications

You can view and download the tax forms and publications you need at IRS.gov/Forms. You also can place an order for forms at IRS.gov/ OrderForms to avoid having to complete and mail the order form.

The most frequently ordered forms and publications are listed on the order form. You will receive two copies of each form, one copy of the instructions, and one copy of each publication you order. To help reduce waste, please order only the items you need to prepare your return.

TIP

How To Use the Order Form Circle the items you need on the order form. Use the blank spaces to order items not listed. If you need more space, attach a separate sheet of paper.

Print or type your name and address accurately in the space provided on the

order form to ensure delivery of your or- der. Enclose the order form in an enve- lope and mail it to the IRS address shown next. You should receive your order with- in 10 business days after we receive your request.

Don’t send your tax return to the address shown here. Instead, see the ad- dresses at the end of these instructions.

Mail Your Order Form To: Internal Revenue Service 2525 Revenue Drive Bloomington, IL 61705

▲ ▲

Circle the forms and publications you need. The instructions for any form you order will be included.

Cut here

Name

Postal mailing address

City

Order Form Please print.

Apt./Suite/Room

Foreign country

Daytime phone number

State ZIP code

International postal code

( )

Use the blank spaces to order items not listed.

Save Money and Time by Going Online! Download or order these and other forms and publications at IRS.gov/Forms

Schedule R (1040 or 1040-SR)

21061040*

1040-SR*

Schedule SE (1040 or 1040-SR)

Pub. 590-B

Pub. 596

8863

Schedule A (1040 or 1040-SR)

Pub. 334

Schedule 8812 (1040 or

1040-SR) Pub. 525

Schedule C (1040 or 1040-SR)

1040-V Pub. 527

Schedule D (1040 or 1040-SR)

1040-X

Pub. 463

Pub. 529

4684

Schedule E (1040 or 1040-SR)

6251

Pub. 501

Pub. 535 Schedule F

(1040 or 1040-SR)

Pub. 523

Schedule EIC (1040 or 1040-SR)

Pub. 9158829

8283

8606

Pub. 502

Pub. 505 Pub. 551

Pub. 583

Pub. 575

Schedule H (1040 or 1040-SR)

Pub. 946

1040-ES (2020)

Schedule J (1040 or 1040-SR)

8822

Pub. 4681Form 8949

8959

2441 Pub. 547

4562

Pub. 526

Pub. 5503903

Pub. 590-A

Pub. 554

Pub. 587

Pub. 970

5405

4868

Schedule B (1040 or 1040-SR)

Pub. 9728960

8962

Pub. 1

Use your QR Reader app on your smartphone to scan this code and get connected to the IRS Forms and Publications homepage.

*If you order Form 1040 or 1040-SR, you also will receive Schedules 1 through 3.

-102-

Page 103 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Major Categories of Federal Income and Outlays for Fiscal Year 2018

Income Outlays Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for �scal year 2018.

Social security, Medicare, and unemployment and other

retirement taxes 28%

Personal income taxes 41%

Borrowing to cover de�cit

19%

Corporate income taxes

5%

Excise, customs, estate, gift, and miscellaneous

taxes 7%

Social programs4

22%

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

20%

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 2018 (which began on October 1, 2017, and ended on September

30, 2018), federal income was $3.330 tril- lion and outlays were $4.206 trillion, leaving a deficit of $779 billion.

Footnotes for Certain Federal Outlays

1. Social security, Medicare, and other retirement: These programs pro- vide income support for the retired and disabled and medical care for the elderly.

2. National defense, veterans, and foreign affairs: About 15% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 4% were for veterans benefits and services; and about 1% were for international activities, including mili- tary and economic assistance to foreign

countries and the maintenance of U.S. embassies abroad.

3. Physical, human, and communi- ty development: These outlays were for agriculture; natural resources; environ- ment; transportation; aid for elementary and secondary education and direct assis- tance to college students; job training; de- posit insurance, commerce and housing credit, and community development; and space, energy, and general science pro- grams.

4. Social programs: About 16% of total outlays were for Medicaid, Supple- mental Nutrition Assistance Program (formerly food stamps), temporary assis- tance for needy families, supplemental se- curity income, and related programs; and 6% for health research and public health programs, unemployment compensation, assisted housing, and social services.

Note. The percentages shown here exclude undistributed offsetting receipts, which were $98 billion in fiscal year 2018. 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.

-103-

Page 104 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

612,350

2019 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 �gure your tax. Instead, see the instructions for line 12a.

Schedule Z—If your �ling status is Head of household

Schedule X—If your �ling status is Single

The tax is:If your taxable income is: of the

amount over—

But not over—Over—

Schedule Y-2—If your �ling status is Married filing separately

Schedule Y-1—If your �ling 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

9,700

39,475

84,200

160,725

$9,700

39,475

84,200

160,725

204,100

$0

9,700

39,475

84,200

160,725

$0

19,400

78,950

168,400

321,450

$0

9,700

39,475

84,200

160,725

$0

13,850

52,850

84,200

160,700

$19,400

78,950

168,400

321,450

408,200

$9,700

39,475

84,200

160,725

204,100

$13,850

52,850

84,200

160,700

204,100

$0

19,400

78,950

168,400

321,450

$0

9,700

39,475

84,200

160,725

$0

13,850

52,850

84,200

160,700

10%

$970.00 + 12%

4,543.00 + 22%

14,382.50 + 24%

32,748.50 + 32%

10%

$1,940.00 + 12%

9,086.00 + 22%

28,765.00 + 24%

65,497.00 + 32%

10%

$970.00 + 12%

4,543.00 + 22%

14,382.50 + 24%

32,748.50 + 32%

10%

$1,385.00 + 12%

6,065.00 + 22%

12,962.00 + 24%

31,322.00 + 32%

408,200 612,350 408,20093,257.00 + 35%

612,350 164,709.50 + 37%

204,100 510,300 204,100

510,300

46,628.50 + 35%

153,798.50 + 37%510,300

204,100

306,175

306,175 204,100

306,175

46,628.50 + 35%

82,354.75 + 37%

204,100

510,300

510,300 204,100

510,300

45,210.00 + 35%

152,380.00 + 37%

-104-

Page 105 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Index to Instructions

A ABLE account 84, 93 Additional Medicare Tax 93 Address change 14 Adjusted gross income 29 Adoption credit 96 Adoption expenses:

Employer-provided benefits for 21 Adoption taxpayer identification number 18 Alaska Permanent Fund dividends 82 Aliens 8 Alimony paid 86 Alimony received 81 Alternative minimum tax 91 Amended return 76 Amount you owe 58, 59 Annuities 24–27 Archer MSAs 82, 93 Artists 85 Attachments to the return 61 Awards 82

B Bankruptcy cases, chapter 11 21 Bequests 84 Blindness 15, 30 Business income or loss 82

C Canceled debt 82 Capital gain distributions 27 Capital gain or loss 27 Child's requirement to file 9, 10 Child and dependent care expenses, credit

for 95 Child custody 18 Child support 84 Child tax credits 16, 35, 55 Community property states 21 Contributions to reduce debt held by the

public 76 Corrective distributions 22

D Daycare center expenses 95 Death of a taxpayer 77 Death of spouse 77 Dependent care benefits 21 Dependents 16

Standard deduction 30 Direct deposit of refund 56, 57 Disability expenses 84 Disclosure, Privacy Act, and Paperwork

Reduction Act Notice 100 Dividends:

Nondividend distributions 23 Ordinary dividends 23 Qualified dividends 22, 33

Divorced parents 18 Dual-status aliens 8, 12

E Earned income credit (EIC) 38

Combat pay, nontaxable 41 Education:

Credits 55, 95 Expenses 55, 89, 95 Recapture of education credits 31 Savings accounts 82, 84, 93

Educator expenses 84

Elderly persons: Credit for 96 Standard deduction 30

Electric vehicles 96 Electronic filing (e-file) 7, 56, 58, 60, 61 Estimated tax 59, 76, 96 Excess deferrals 21 Excess social security and tier 1 RRTA tax

withheld 97 Extension of time to file 8, 97

F Filing requirements 11 Filing status, which box to check 12–14 Foreign accounts and trusts 20 Foreign-source income 20 Foreign tax credit 95 Form W-2 22 Free tax help 77

G Gambling 82 General business credit 96 Gifts 84 Golden parachute payments 94 Group-term life insurance, uncollected tax

on 94

H Head of household 13 Health insurance deduction, self-employed 85 Health insurance premiums, credit for 97 Health savings accounts 82, 84, 85, 93 Help, tax 77 Homebuyer credit, first-time 93 Household employment taxes 93 How to comment on forms 100 How to get tax help 77

I Identity Protection PIN 60 Identity theft 76 Income 20–82 Income tax withholding (federal) 76, 96 Individual retirement arrangements (IRAs):

Contributions to (line 32) 87 Credit for contributions to 95 Distributions from (lines 15a and 15b) 23 Nondeductible contributions to 23, 87

Individual taxpayer identification numbers 14 Injured spouse 56 Innocent spouse relief 75 Installment payments 59 Interest income:

Taxable 22 Tax-exempt 22

Interest on taxes 79 Investment income, tax on 93 Itemized deductions or standard deduction 29,

30 ITINs for aliens 14

J Jury duty pay 82, 90

L Life insurance 84 Line instructions for Forms 1040 and

1040-SR 61

Living abroad, U.S. citizens and resident aliens 8, 20

Long-term care insurance 85 Lump-sum distributions 27

M Market discount on bonds 22 Married persons:

Filing joint returns 12 Filing separate returns 13 Living apart 13

Medicaid waiver payments to care provider 84 Medical insurance premiums, credit for 97 Medicare tax, additional 93 Mortgage interest credit 96 Moving expenses 85 Multiple support agreement 19

N Name change 14 Net Investment Income Tax 93 Net operating loss 84 Nonresident aliens 8, 12, 14, 15

O Offsets 56 Order form for forms and publications 102 Other income 82 Other taxes 93

P Parents, divorced or separated 18 Payments 37–97 Pay taxes electronically 58 Penalty:

Early withdrawal of savings 86 Estimated tax 59 Others (including late filing and late

payment) 79 Penalty on early withdrawal of savings 86 Pensions and annuities 24–27 Premium tax credit 97 Presidential election $3 check-off 15 Private delivery services 9 Prizes 82 Public debt, gift to reduce the 76

Q Qualified business income deduction 29 Qualified dividends 22, 33 Qualified dividends and capital gain tax

worksheet 33 Qualified retirement plans, deduction for 85 Qualified tuition program earnings 84, 93

R Railroad retirement benefits:

Treated as a pension 25 Treated as social security 27

Records, how long to keep 76 Refund 55–57 Refund information 80 Refund offset 56 Refunds, credits, or offsets of state and local

income taxes 81 Reservists, expenses of 85 Resident aliens 8 Residential energy efficient property credit 96 Retirement plan deduction, self-employed 85

-105-

Page 106 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

Retirement savings contributions credit 95 Rollovers 23, 27 Roth IRAs 23, 87 Rounding off to whole dollars 21

S Saver's credit 95 Scholarship and fellowship grants 21 Self-employment tax:

Deduction for part of 85 Separated parents 18 Signing your return 60 Single person 12 Social security and equivalent railroad

retirement benefits 27, 28 Social security number 14, 20 Standard deduction or itemized

deductions 29, 30 State and local income taxes, taxable refunds,

credits, or offsets of 81 Statutory employees 22 Student loan interest deduction

T Tax and credits 29–93

Figured by the IRS 31, 41

Other taxes: Alternative minimum tax 91 IRAs and other tax-favored accounts 93 Lump-sum distributions 27 Recapture 93

Tax computation worksheet 74 Tax Counseling for the Elderly (TCE) 7 Tax help 77 Taxpayer Advocate Service (TAS) 4 Tax rate schedules 104 Tax table 62–73 Tax Topics 98 Third party designee 60 Tip income 21, 91 Tips reported to employer, uncollected tax

on 94 Tuition and fees 90 Tuition program earnings 84, 93

U Unemployment compensation 82

V Volunteer Income Tax Assistance Program

(VITA) 7

W Wages 21 What's new 6 What if you can't pay? 59 When and where should you file? 8 Who must file 9, 10 Who should file 8 Widows and widowers, qualifying 14 Winnings, prizes, gambling, and lotteries (other

income) 82 Withholding, federal income tax 37, 76

-106-

Page 107 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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 Of�ce 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 �nished 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 �nancial dif�culty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

-107-

Page 108 of 108 Fileid: … ions/I1040/2019/A/XML/Cycle07/source 9:00 - 8-Jan-2020

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

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, North Carolina, South Carolina 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, Washington Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002

Internal Revenue Service P.O. Box 7704 San Francisco, CA 94120-7704

Arizona, Colorado, Idaho, Kansas, Montana, Nebraska, New Mexico, Nevada, 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

Arkansas, Georgia, Indiana, Iowa, Kentucky, Missouri, New Jersey, Oklahoma, Tennessee, Virginia

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002

Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000

Connecticut, District of Columbia, Maryland, 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

Delaware, Maine, Massachusetts, New Hampshire, New York, Vermont

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002

Internal Revenue Service P.O. Box 37008 Hartford, CT 06176-7008

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

Illinois, Michigan, Minnesota, Ohio, Wisconsin Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002

Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501

Pennsylvania Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002

Internal Revenue Service P.O. Box 37008 Hartford, CT 06176-7008

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.

-108-