Income Tax Return Project Need in 2hrs.

Userid: CPM Schema: i1040x

Leadpct: 98% Pt. size: 10 Draft Ok to Print

AH XSL/XML Fileid: … ions/I1040/2016/A/XML/Cycle05/source (Init. & Date) _______ Page 1 of 106 16:05 - 15-Dec-2016

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

Dec 15, 2016 Cat. No. 24811V

1040 INSTRUCTIONS

2016 Get a faster refund, reduce errors, and save paper. For more information on IRS Free File and e-file, see Free Software Options for Doing Your Taxes in these instructions or go to IRS.gov/freefile.

Department of the Treasury Internal Revenue Service IRS.gov IRS

is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/freefile.

See What’s New in these instructions.

THIS BOOKLET DOES NOT CONTAIN INSTRUCTIONS FOR ANY FORM 1040 SCHEDULES

For the latest information about developments related to Form 1040 and its instructions, such as legislation enacted after they were published, go to IRS.gov/form1040.

FUTURE DEVELOPMENTS

2016 TAX CHANGES

Page 2 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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 . . . . . . . . . . . . . . . . . . 7 Do You Have To File? . . . . . . . . . . . . . . 7 When and Where Should You File? . . . . . 7 Where To Report Certain Items

From 2016 Forms W-2, 1095, 1097, 1098, and 1099 . . . . . . . . . . . 10

Line Instructions for Form 1040 . . . . . . . . . 13 Name and Address . . . . . . . . . . . . . . . 13 Social Security Number (SSN) . . . . . . . 13 Presidential Election Campaign Fund

. . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Filing Status . . . . . . . . . . . . . . . . . . . 14 Exemptions . . . . . . . . . . . . . . . . . . . . 15 Income . . . . . . . . . . . . . . . . . . . . . . . 21 Adjusted Gross Income . . . . . . . . . . . . 31 Tax and Credits . . . . . . . . . . . . . . . . . 38 Other Taxes . . . . . . . . . . . . . . . . . . . . 50 Payments . . . . . . . . . . . . . . . . . . . . . 53

Refund . . . . . . . . . . . . . . . . . . . . . . . 71 Amount You Owe . . . . . . . . . . . . . . . . 74 Third Party Designee . . . . . . . . . . . . . . 75 Sign Your Return . . . . . . . . . . . . . . . . 76 Assemble Your Return . . . . . . . . . . . . 77

2016 Tax Table . . . . . . . . . . . . . . . . . . . . 78

General Information . . . . . . . . . . . . . . . . . 91

Refund Information . . . . . . . . . . . . . . . . . . 96

Tax Topics . . . . . . . . . . . . . . . . . . . . . . . 97

Disclosure, Privacy Act, and Paperwork Reduction Act Notice . . . . . . . . . . . . . 99

Order Form for Forms and Publications . . . 101

Major Categories of Federal Income and Outlays for Fiscal Year 2015 . . . . . . . 102

Index . . . . . . . . . . . . . . . . . . . . . . . . . . 104

-2-

Department of the Treasury

Internal Revenue Service

Page 3 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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, your advocate will be with you at every turn and do everything possible. 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, at IRS.gov/advocate, and in your local directory. You can also call us at 1-877-777-4778. How can you learn about your taxpayer rights? The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at www.TaxpayerAdvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. How else does the Taxpayer Advocate Service help taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/sams.

Low Income Taxpayer Clinics Help Taxpayers

Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on IRS.gov/litc or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676.

Suggestions for Improving the IRS

Taxpayer Advocacy Panel

Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).

-3-

Page 4 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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, 2017, 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 1040, 1040A, or 1040NR. (Do not include Form 1095-A.)

Health Coverage Individual Responsibility Payment Increased If you or someone in your household didn’t have qualifying health care coverage or qualify for a coverage exemption for one or more months of 2016, the amount of your shared responsibility payment may be larger this year than it was last year. For 2016, you must:

Report Health Care Coverage Check the Full-year coverage box on line 61 to indicate that you, your spouse (if filing jointly), and anyone you can or do claim as a dependent had qualifying health care coverage throughout 2016.

Claim a Coverage Exemption Attach Form 8965 to claim an exemption from the requirement to have health care coverage. For more information, go to IRS.gov/form8965.

Make a Shared Responsibility Payment Make a shared responsibility payment if, for any month in 2016, you, your spouse (if filing jointly), or anyone you can or do claim as a dependent didn’t have coverage and don’t qualify for a coverage exemption. For more information, go to IRS.gov/srp.

Health Coverage Reporting • If you or someone in your family had health coverage in 2016, the provider of that coverage is required to send you

a Form 1095-A, 1095-B, or 1095-C (with Part III completed), that lists individuals in your family who were enrolled in the coverage and shows their months of coverage. You may use this information to help complete line 61. You should receive the Form 1095-A by early February 2017 and Form 1095-B or 1095-C by early March 2017, if applicable. You do not need to wait to receive your Form 1095-B or 1095-C to file your return. You may rely on other information about your coverage to complete line 61. Do not include Form 1095-A, Form 1095-B, or Form 1095-C with your tax return.

• If you or someone in your family was an employee in 2016, the employer may be required to send you a 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 2017. This information may be relevant if you purchased health insurance coverage for 2016 through the Health Insurance Marketplace and wish to claim the premium tax credit on line 69. However, you do not 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 2016, you don’t need the information in Part II of Form 1095-C. For more information on who is eligible for the premium tax credit, see the Instructions for Form 8962.

OR OR

A

8965

B C

-4-

Page 5 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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/free�le.

• Flexible Payments—File early; pay by April 18, 2017.

• 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 does not 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 $64,000 or less in 2016, 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/free�le 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 $54,000 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

-5-

Page 6 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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 2016 tax law or any other devel-opments affecting Form 1040 or its instructions, go to IRS.gov/form1040. Due date of return. File Form 1040 by April 18, 2017. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the Dis- trict of Columbia—even if you do not live in the District of Columbia. Service at local IRS offices by ap­ pointment. Many issues can be re- solved conveniently on IRS.gov with no waiting. However, if you need help from an IRS Taxpayer Assistance Center (TAC) you need to call to schedule an appointment. Go to IRS.gov/taclocator to find the location and telephone num- ber of your local TAC. Delayed refunds for returns claiming certain credits. Due to changes in the law, the IRS can’t issue refunds before February 15, 2017, for returns that claim the earned income credit or the addition- al child tax credit. This delay applies to the entire refund, not just the portion as- sociated with these credits. Although the IRS will begin releasing refunds for re- turns that claim these credits on Febru- ary 15, because of the time it generally takes banking or financial systems to process deposits, it is unlikely that your refund will arrive in your bank account or on a debit card before the week of February 27 (assuming your return has no processing issues and you elect direct deposit).

If you filed your return before Febru- ary 15, you can check Where’s My Re­ fund on IRS.gov (IRS.gov/refunds) a few days after February 15 for your projec- ted deposit date. Where’s My Refund and the IRS2Go phone app remain the best ways to check the status of any re- fund. Delivery services. Eight delivery serv- ices have been added to the list of desig- nated private delivery services. For the complete list see Private Delivery Serv­ ices. Cash payment option. There is a new option for taxpayers who want to pay their taxes in cash. For details, see Pay by Cash under Amount You Owe in the instructions for line 78.

Educator expenses. You may be able to deduct certain expenses for professio- nal development courses you have taken related to the curriculum you teach or to the students you teach. See the instruc- tions for line 23. Olympic and Paralympic medals and USOC prize money. If you receive Olympic and Paralympic medals and United States Olympic Committee prize money, the value of the medals and the amount of the prize money may be non- taxable. See the instructions for line 21 for more information. Child tax credit and additional child tax credit may be disallowed. If you take the child tax credit or the additional child tax credit even though you aren’t eligible, you may not be able to take these credits for up to 10 years. For more information, see the Instructions for Schedule 8812. American opportunity credit may be disallowed. If you take the American opportunity credit even though you aren’t eligible, you may not be able to take this credit for up to 10 years. For more information, see the Instructions for Form 8863. Health coverage tax credit (HCTC). The HCTC is a tax credit that pays a percentage of health insurance premi- ums for certain eligible taxpayers and their qualifying family members. The HCTC is a separate tax credit with dif- ferent eligibility rules than the premium tax credit. You may have received monthly advance payments of the HCTC beginning in July 2016. For in- formation on how to report these pay- ments or on the HCTC generally, see the Instructions for Form 8885. Get Transcript Online. The Get Tran- script Online tool on IRS.gov is availa- ble again to get a copy of your tax tran- scripts and similar documents. To guard against fraud, you will now need to go through a two-step authentication proc- ess in order to use the online tool. For more information, go to IRS.gov/ transcript.

Electronic Filing PIN. Electronic Fil- ing PIN, an IRS-generated PIN used to verify your signature on your self-pre- pared, electronic tax return, is no longer available. To validate your signature, you must use your prior-year adjusted gross income or prior-year self-select PIN. See Electronic Return Signatures, later. Individual taxpayer identification number (ITIN) renewal. If you were assigned an ITIN before January 1, 2013, or if you have an ITIN that you haven't included on a tax return in the last three consecutive years, you may need to renew it. For more information, see the Instructions for Form W-7. Personal exemption amount increased for certain taxpayers. Your personal exemption is increased to $4,050. But the amount is reduced if your adjusted gross income is more than $155,650 if married filing separately; $259,400 if single; $285,350 if head of household; or $311,300 if married filing jointly or qualifying widow(er). See the instruc- tions for line 42. Limit on itemized deductions. You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than $155,650 if married filing separately; $259,400 if single; $285,350 if head of household; or $311,300 if married filing jointly or qualifying widow(er). Standard deduction for head of household filing status. For 2016, the standard deduction for head of house- hold filing status has increased to $9,300. The other standard deduction amounts are unchanged. Secure access. To combat identity fraud, the IRS has upgraded its identity verification process for certain self-help tools on IRS.gov. To find out what types of information new users will need, go to IRS.gov/secureaccess.

-6-

Page 7 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

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

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

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

Earned income credit. Additional child tax credit. American opportunity credit. Credit for federal tax on fuels. Premium tax credit. Health coverage tax credit.

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 2016 and advance payments of the premium tax credit were made for this coverage, you must file a 2016 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 2016 return, you do not have to attach Form 8962. Exception for certain children under age 19 or full­time students. If certain conditions apply, you can elect to in- clude on your return the income of a

TIP

child who was under age 19 at the end of 2016 or was a full-time student under age 24 at the end of 2016. 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, 1993, is considered to be age 24 at the end of 2016. 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 dual­status 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 2016.

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 dual­sta­

tus alien. Most nonresident aliens and dual­status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR­EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law.

When and Where Should You File? File Form 1040 by April 18, 2017. (The due date is April 18, instead of April 15, because of the Emancipation Day holi- day in the District of Columbia—even if you do not live in the District of Colum- bia.) If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.

If you were serving in, or in support of, the U.S. Armed Forces in a designa-

CAUTION !

ted combat zone or contingency opera- tion, you may be able to file later. See Pub. 3 for details.

If you e­file 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 6­month exten­ sion to file doesn't extend the time to pay your tax. If you do

not pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. 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, 2017, you file Form 4868. This 4-month extension of time to file doesn't

CAUTION !

-7-

Page 8 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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, DHL Import Ex- press Worldwide.

UPS Next Day Air Early AM, 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.

For more information, go to IRS.gov and enter “private delivery service” in the search box. The search results will direct you to the IRS mailing address to use if you are using a private delivery service. You will also find any updates to the list of designated private delivery services.

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 2016 you were* . . .

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

Single (see the instructions for line 1)

under 65 65 or older

$10,350 11,900

Married filing jointly*** (see the instructions for line 2)

under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)

$20,700 21,950 23,200

Married filing separately (see the instructions for line 3)

any age $4,050

Head of household (see the instructions for line 4)

under 65 65 or older

$13,350 14,900

Qualifying widow(er) with dependent child (see the instructions for line 5)

under 65 65 or older

$16,650 17,900

*If you were born on January 1, 1952, you are considered to be age 65 at the end of 2016. (If your spouse died in 2016 or if you are preparing a return for someone who died in 2016, 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). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2016 or (b) one­half of your social security benefits plus your other gross income and any tax­exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 20a and 20b 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, do not 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 2016 (or on the date your spouse died) and your gross income was at least $4,050, you must file a return regardless of your age.

-8-

Page 9 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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 the instructions for line 6c to find out if someone can claim you as a dependent.) If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.

In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.

Single dependents. Were you either age 65 or older or blind?

No. You must file a return if any of the following apply. Your unearned income was over $1,050. Your earned income was over $6,300. Your gross income was more than the larger of—

$1,050, or Your earned income (up to $5,950) plus $350.

Yes. You must file a return if any of the following apply. Your unearned income was over $2,600 ($4,150 if 65 or older and blind). Your earned income was over $7,850 ($9,400 if 65 or older and blind). Your gross income was more than the larger of—

$2,600 ($4,150 if 65 or older and blind), or Your earned income (up to $5,950) plus $1,900 ($3,450 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?

No. You must file a return if any of the following apply. Your unearned income was over $1,050. Your earned income was over $6,300. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than the larger of—

$1,050, or Your earned income (up to $5,950) plus $350.

Yes. You must file a return if any of the following apply. Your unearned income was over $2,300 ($3,550 if 65 or older and blind). Your earned income was over $7,550 ($8,800 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—

$2,300 ($3,550 if 65 or older and blind), or Your earned income (up to $5,950) plus $1,600 ($2,850 if 65 or older and blind).

-9-

Page 10 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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 five conditions below apply for 2016.

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. Recapture of first-time homebuyer credit. See the instructions for line 60b. f. 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 line 62. g. Recapture taxes. See the instructions for lines 44, 60b, and line 62.

2. You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.

3. You had net earnings from self-employment of at least $400.

4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.

5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.

-10-

Page 11 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

Where To Report Certain Items From 2016 Forms W-2, 1095, 1097, 1098, and 1099 File electronically. You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e­file. Visit IRS.gov/freefile for details. If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 64. If any state or local income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5, include the tax withheld in your deduction on that line.

Form Item and Box in Which It Should Appear Where To Report W-2 Wages, tips, other compensation (box 1) Form 1040, line 7

Allocated tips (box 8) See Wages, Salaries, Tips, etc.

Dependent care benefits (box 10) Form 2441, Part III

Adoption benefits (box 12, code T) Form 8839, line 20

Employer contributions to an Archer MSA (box 12, code R)

Form 8853, line 1

Employer contributions to a health savings account (box 12, code W)

Form 8889, line 9

Uncollected social security and Medicare or RRTA tax (box 12, code A, B, M, or N)

See the instructions for Form 1040, line 62

W-2G Gambling winnings (box 1) Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)

1095-A Advance payment of premium tax credit (line 33, column c) See Form 8962 and its instructions

1097-BTC Bond tax credit See Form 8912 and its instructions

1098 Mortgage interest (box 1) Schedule A, line 10, but first see the instructions on Form 1098*

Refund of overpaid interest (box 4) Form 1040, line 21, but first see the instructions on Form 1098*

Mortgage insurance premiums (box 5) See the instructions for Schedule A, line 13*

Points (box 6) Schedule A, line 10, but first see the instructions on Form 1098*

1098-C Contributions of motor vehicles, boats, and airplanes Schedule A, line 17

1098-E Student loan interest (box 1) See the instructions for Form 1040, line 33*

1098-MA Homeowner mortgage payments (box 3) Schedule A, but first see the instructions on Form 1098-MA

1098-T Qualified tuition and related expenses (box 1)

See the instructions for Form 1040, line 34, or Form 1040, line 50; but first see the instructions on Form 1098-T*

1099-A Acquisition or abandonment of secured property See Pub. 4681

1099-B Sales price of stocks, bonds, etc. (box 1d), cost or other basis (box 1e), and adjustments (boxes 1f and 1g)

Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949

Aggregate profit or (loss) on contracts (box 11) Form 6781, line 1

Bartering (box 13) See Pub. 525

1099-C Canceled debt (box 2) See Pub. 4681

1099-DIV Total ordinary dividends (box 1a) Form 1040, line 9a

Qualified dividends (box 1b) See the instructions for Form 1040, line 9b

Total capital gain distributions (box 2a) Form 1040, line 13, or, if required, Schedule D, line 13

Unrecaptured section 1250 gain (box 2b) See the instructions for Schedule D, line 19

Section 1202 gain (box 2c) See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D

Collectibles (28%) gain (box 2d) See the instructions for Schedule D, line 18

Nondividend distributions (box 3) See the instructions for Form 1040, line 9a

Investment expenses (box 5) Schedule A, line 23

Foreign tax paid (box 6) Form 1040, line 48, or Schedule A, line 8; but first see the instructions for line 48

Exempt-interest dividends (box 10) Form 1040, line 8b

Specified private activity bond interest dividends (box 11) Form 6251, line 12

1099-G Unemployment compensation (box 1) See the instructions for Form 1040, line 19

State or local income tax refunds, credits, or offsets (box 2) See the instructions for Form 1040, line 10, and if box 8 on Form 1099-G is checked, see the box 8 instructions

RTAA payments (box 5) Form 1040, line 21

Taxable grants (box 6) Form 1040, line 21*

Agriculture payments (box 7) See the Instructions for Schedule F or Pub. 225*

Market gain (box 9) See the Instructions for Schedule F

*If the item relates to an activity for which you are required to file Schedule C, C­EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.

-11-

Page 12 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

Form Item and Box in Which It Should Appear Where To Report 1099-INT Interest income (box 1) See the instructions on Form 1099-INT

Early withdrawal penalty (box 2) Form 1040, line 30

Interest on U.S. savings bonds and Treasury obligations (box 3)

See the instructions on Form 1099-INT and the instructions for Form 1040, line 8a

Investment expenses (box 5) Schedule A, line 23

Foreign tax paid (box 6) Form 1040, line 48, or Schedule A, line 8; but first see the instructions for line 48

Tax-exempt interest (box 8) Form 1040, line 8b

Specified private activity bond interest (box 9) Form 6251, line 12

Market discount (box 10) Form 1040, line 8a

Bond premium (box 11), bond premium on Treasury obligations (box 12), and bond premium on tax-exempt bond (box 13)

See the instructions on Form 1099-INT and Pub. 550

1099-K Payment card and third party network transactions

Schedule C, C-EZ, E, or F

1099-LTC Long-term care and accelerated death benefits See Pub. 525 and the Instructions for Form 8853

1099-MISC Rents (box 1) See the Instructions for Schedule E*

Royalties (box 2) See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see Pub. 544)*

Other income (box 3) Form 1040, line 21*

Nonemployee compensation (box 7) Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on Form 1099-MISC

Excess golden parachute payments (box 13) See the instructions for Form 1040, line 62

Other (boxes 5, 6, 8, 9, 10, 14, and 15b) See the instructions on Form 1099-MISC

1099-OID Original issue discount (box 1) Other periodic interest (box 2)

See the instructions on Form 1099-OID

Early withdrawal penalty (box 3) Form 1040, line 30

Market discount (box 5) Form 1040, line 8a

Acquisition premium (box 6) See the instructions on Form 1099-OID and Pub. 550

Original issue discount on U.S. Treasury obligations (box 8) See the instructions on Form 1099-OID

Investment expenses (box 9) Schedule A, line 23

Bond premium (box 10) See the instructions on Form 1099-OID and Pub. 550

1099-PATR Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5)

Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form 1099-PATR

Domestic production activities deduction (box 6) Form 8903, line 23

Credits and other deductions (boxes 7, 8, and 10) See the instructions on Form 1099-PATR

Patron's AMT adjustment (box 9) Form 6251, line 27

1099-Q Qualified education program payments See the instructions for Form 1040, line 21

1099-QA Distributions from ABLE accounts See the instructions for line 21, Form 5329, and Pub. 907

1099-R Distributions from IRAs** See the instructions for Form 1040, lines 15a and 15b

Distributions from pensions, annuities, etc. See the instructions for Form 1040, lines 16a and 16b

Capital gain (box 3) See the instructions on Form 1099-R

Disability income with code 3 in box 7 See the instructions for Form 1040, line 7

1099-S Gross proceeds from real estate transactions (box 2)

Form 4797, Form 6252, Form 8824, or Form 8949

Buyer's part of real estate tax (box 5) See the instructions for Schedule A, line 6*

1099-SA Distributions from health savings accounts (HSAs) Form 8889, line 14a

Distributions from MSAs*** Form 8853

SSA-1099 Social security benefits See the instructions for lines 20a and 20b

RRB-1099 Railroad retirement benefits See the instructions for lines 20a and 20b

*If the item relates to an activity for which you are required to file Schedule C, C­EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.

**This includes distributions from Roth, SEP, and SIMPLE IRAs.

***This includes distributions from Archer and Medicare Advantage MSAs.

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

Page 13 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

Line Instructions for Form 1040

You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e­file. Visit IRS.gov/freefile for details.

Section references are to the Internal Revenue Code.

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 on line 3 instead of below your name.

If you filed a joint return for 2015 and you are filing a joint return for 2016 with the same

spouse, be sure to enter your names and SSNs in the same order as on your 2015 return.

Name Change If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Ad- ministration (SSA) before filing your re- turn. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.

Address Change If you plan to move after filing your re- turn, use Form 8822 to notify the IRS of your new address.

P.O. Box Enter your box number only if your post office doesn't deliver mail to your home.

Foreign Address If you have a foreign address, enter the city name on the appropriate line. Do not enter any other information on that line, but also complete the spaces below that line. Do not abbreviate the country name. Follow the country's practice for entering 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.

TIP

Social Security Number (SSN) An incorrect or missing SSN can in- crease your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence docu- ments, to the Social Security Adminis- tration (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and informa- tion it needs.

Check that both the name and SSN on your Forms 1040, W-2, and 1099 agree with your social security card. If they do not, certain deductions and cred- its on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possi- ble to make sure your earnings are credi- ted to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens If you are a nonresident or resident alien and you do not have and are not 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.

Make sure your ITIN has not expired. ITINs that have not been included on a U.S. federal tax return at least once in the last three consecutive years will ex- pire. In addition, ITINs that were as-

signed before 2013 will expire accord- ing to an annual schedule, regardless of use. Expired ITINs must be renewed in order to avoid delays in processing your return.

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/ITINinfo.

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, You file a separate return and

claim an exemption for your spouse, or Your spouse is filing a separate re-

turn.

Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contri- butions from individuals and groups and places candidates on an equal financial footing in the general election. The fund also helps pay for pediatric medical re- search. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse can also have $3 go to the fund. If you check a box, your tax or refund won't change.

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

Page 14 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 1 Through 4

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) with de-

pendent child. 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.

Line 1 Single You can check the box on line 1 if any of the following was true on December 31, 2016.

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 2016, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box on line 1.

You were widowed before January 1, 2016, and didn't remarry before the end of 2016. But if you have a depend- ent child, you may be able to use the qualifying widow(er) filing status. See the instructions for line 5.

Line 2 Married Filing Jointly You can check the box on line 2 if any of the following apply.

You were married at the end of 2016, even if you didn't live with your spouse at the end of 2016.

Your spouse died in 2016 and you didn't remarry in 2016.

You were married at the end of 2016, and your spouse died in 2017 be- fore filing a 2016 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

TIP

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 do not 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 line 3. Also see Innocent Spouse Relief under General Information, later.

Nonresident aliens and dual­status 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 2016, you can elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.

Line 3 Married Filing Separately If you are married and file a separate re- turn, you generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in com- munity property states; see Pub. 555.

However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the stu- dent loan interest deduction, the tuition and fees deduction, the education cred- its, or the earned income credit. You al- so can't take the standard deduction if your spouse itemizes deductions.

Be sure to enter your spouse's SSN or ITIN on Form 1040. If your spouse

doesn't have and isn't required to have an SSN or ITIN, enter “NRA.”

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 2016. See Married persons who live apart.

Line 4 Head of Household This filing status is for unmarried indi- viduals who provide a home for certain other persons. You are considered un- married 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 2016. But if, at the end of 2016, 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 2016 and you meet the other rules un- der Married persons who live apart.

You are married to a nonresident alien at any time during the year and you do not choose to treat him or her as a resident alien. Check the box on line 4 only 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 2016 of your parent whom you can claim as a dependent on line 6c, except under a multiple support agreement (see the line 6c instructions). 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 on line 6c. But do not in- clude:

a. Your child whom you claim as your dependent because of the rule for Children of divorced or separated pa­ rents in the line 6c instructions,

b. Any person who is your depend- ent only because he or she lived with you for all of 2016, or

TIP

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

Page 15 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

c. Any person you claimed as a de- pendent under a multiple support agree- ment. See the line 6c instructions.

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 line 6c of someone else's 2016 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 in the line 6c instructions.

If the child isn't claimed as your de- pendent on line 6c, enter the child's name on line 4. If you do not enter the name, it will take us longer to process your return.

Qualifying child. To find out if some- one is your qualifying child, see Step 1 of the line 6c instructions. Dependent. To find out if someone is your dependent, see the instructions for line 6c. 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 in the line 6c instructions, if applicable.

If the person for whom you kept up a home was born or died in 2016, 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.

If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assis- tance programs to pay part of the cost of keeping up your home, you can't count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.

Married persons who live apart. Even if you were not divorced or legally sepa- rated at the end of 2016, you are consid-

ered unmarried if all of the following apply.

You lived apart from your spouse for the last 6 months of 2016. 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 2016.

Your home was the main home of your child, stepchild, or foster child for more than half of 2016 (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 in the line 6c instructions.

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

Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, de- cree, or other order of any court of com- petent jurisdiction.

Line 5 Qualifying Widow(er) With Dependent Child You can check the box on line 5 and use joint return tax rates for 2016 if all of the following apply.

1. Your spouse died in 2014 or 2015 and you didn't remarry before the end of 2016.

2. You have a child or stepchild you can claim as a dependent on line 6c. This doesn't include a foster child.

3. This child lived in your home for all of 2016. 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 2016, you can't file as qualifying widow(er) with de-

pendent child. Instead, see the instruc- tions for line 2. 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 the instructions for line 6c. 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 in the line 6c instructions, if applicable.

A child is considered to have lived with you for all of 2016 if the child was born or died in 2016 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.

If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assis- tance programs to pay part of the cost of keeping up your home, you can't count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.

Exemptions You usually can deduct $4,050 on line 42 for each exemption you can take.

Line 6b Spouse Check the box on line 6b if either of the following applies.

1. Your filing status is married filing jointly and your spouse can't be claimed as a dependent on another person's re- turn.

2. You were married at the end of 2016, your filing status is married filing separately or head of household, and both of the following apply.

a. Your spouse had no income and isn't filing a return.

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

Page 16 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

b. Your spouse can't be claimed as a dependent on another person's return.

If your filing status is head of house- hold and you check the box on line 6b, enter the name of your spouse on the dotted line next to line 6b. Also, enter your spouse's social security number in

the space provided at the top of your re- turn. If you became divorced or legally separated during 2016, you can't take an exemption for your former spouse.

Death of your spouse. If your spouse died in 2016 and you didn't remarry by

the end of 2016, check the box on line 6b if you could have taken an ex- emption for your spouse on the date of death. For other filing instructions, see Death of a Taxpayer under General In­ formation, later.

Need more information or forms? Visit IRS.gov. -16-

Page 17 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 6c

Line 6c—Dependents Dependents and Qualifying Child for Child Tax Credit Follow the steps below to find out if a person qualifies as your dependent, qualifies you to take the child tax credit, or both. If you have more than four dependents, check the box to the left of line 6c and include a statement showing the information re- quired in columns (1) through (4).

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 2016 and younger than you (or your spouse, if filing jointly)

or

Under age 24 at the end of 2016, 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 2016 (see Pub. 501)

AND

Who isn't filing a joint return for 2016 or is filing a joint return for 2016 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 2016. 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 2016, see Qualifying child of more than one person, later.

Step 1

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 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 2016 tax return? See Steps 1, 2, and 4.

Yes. You can't claim any dependents. Go to Form 1040, line 7.

No. You can claim this child as a dependent. Complete Form 1040, line 6c, columns (1) through (3) for this child. Then, go to Step 3.

Does Your Qualifying Child Qualify You for the Child Tax Credit?

1. Was the child under age 17 at the end of 2016? Yes. Continue

� No. STOP This child isn't a qualifying child for the child tax credit.

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. This child is a qualifying child for the child tax credit. Check the box on Form 1040, line 6c, column (4).

No. STOP This child isn't a qualifying child for the child tax credit.

Step 2

Step 3

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

Page 18 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 6c

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 2016. 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 $4,050 in 2016. 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 2016. But see Children of divorced or separated parents, Multiple support

agreements, and Kidnapped child, later.

1. Does any person meet the conditions to be your qualifying relative?

Yes. Continue �

No. STOP Go to Form 1040, line 7.

Step 4 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 2016 tax return? See Steps 1, 2, and 4.

Yes. STOP You can't claim any dependents. Go to Form 1040, line 7.

No. You can claim this person as a dependent. Complete Form 1040, line 6c, columns (1) through (3). Do not check the box on Form 1040, line 6c, column (4).

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 do not 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.

If you didn't have an SSN (or ITIN) by the due date of your 2016 return (including extensions), you can't claim the child tax credit on either your original or an amended 2016 return, even if you later get an SSN (or ITIN). Also, no child tax credit is al- lowed on your original or an amended 2016 return with respect to a child who didn't have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if that child lat- er gets one of those numbers.

If you apply for an ATIN or an ITIN on or before the due date of your 2016 return (including extensions) and the IRS is- sues you an ATIN or an ITIN as a result of the application, the IRS will consider your ATIN or ITIN as issued on or before the due date of your return.

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 2016 (whether or not they are or were married).

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

Page 19 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 6c

2. The child received over half of his or her support for 2016 from the parents (and the rules on Multiple support agree­ ments, later, do not apply). Support of a child received from a parent'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 2016.

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 2016, 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 Post­1984 and pre­2009 decree or agreement and Post­2008 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 2016.

If conditions (1) through (4) apply, only the noncustodial pa- rent can claim the child for purposes of the dependency exemp- tion (line 6c) and the child tax credits (lines 52 and 67). Howev- er, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. See Pub. 501 for details.

Example. Even if conditions (1) through (4) are met and the custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for 2016, this doesn't allow the noncustodial parent to claim the child as a qualifying child for the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit.

Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2016. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

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

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

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

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

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

through (3) above.

Signature page with the other parent's signature and date of agreement.

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

Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncusto- dial parent can't include pages from the decree or agreement in- stead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to an exemption 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 pa- rent paying support.

Release of exemption revoked. A custodial parent who has revoked his or her previous release of a claim to exemption for a child must include a copy of the revocation with his or her re- turn. 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; and Step 4, 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 2016, the person is considered to have lived with you for more than half of 2016 if your home was this person's home for more than half the time he or she was alive in 2016.

Any other person is considered to have lived with you for all of 2016 if the person was born or died in 2016 and your home was this person's home for the entire time he or she was alive in 2016.

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 dependency exemption, the child tax credit, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).

CAUTION !

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

Page 20 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 6c

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 2016, 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.

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. Dependency exemption (line 6c). 2. Child tax credits (lines 52 and 67). 3. Head of household filing status (line 4). 4. Credit for child and dependent care expenses (line 49). 5. Exclusion for dependent care benefits (Form 2441, Part

III). 6. Earned income credit (lines 66a and 66b).

No other person can take any of the six tax benefits just listed unless he or she has a different qualifying child. If you and any other person can claim the child as a qualifying child, the fol- lowing 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 do not file a joint return together but both parents 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 2016. 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 higher adjusted gross income (AGI) for 2016.

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 2016.

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 2016, 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 six tax benefits just listed for which you otherwise qualify. Your mother can't claim any of those six tax benefits unless she has a different qualifying child. However, if your mother's AGI is higher than yours and you do not claim your daughter as a qual- ifying child, your daughter is the qualifying child of your moth- er.

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 disallow the exemp- tion claimed for the dependent and reduce or disallow any other 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.

If your dependent child was born and died in 2016 and you do not have an SSN for the child, enter “Died” in column (2) and include a copy of the child's birth certificate, death certifi- cate, or hospital records. The document must show the child was born alive.

If you didn't have an SSN (or ITIN) by the due date of your 2016 return (including extensions), you can't claim the child tax credit on either your original or an amended 2016 return, even if you later get an SSN (or ITIN). Also, no child tax credit is al- lowed on your original or an amended 2016 return with respect to a child who didn't have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if that child lat- er gets one of those numbers.

If you apply for an ATIN or an ITIN on or before the due date of your 2016 return (including extensions) and the IRS is- sues you an ATIN or an ITIN as a result of the application, the IRS will consider your ATIN or 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 2016 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school of- fering courses only through the Internet.

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

Page 21 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 7

Income Generally, you must report all income except income that is exempt from tax by law. For details, see the following in- structions, especially the instructions for lines 7 through 21. Also see Pub. 525.

Foreign-Source Income You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States.

If you worked abroad, you may be able to exclude part or all of your for- eign earned income. For details, see Pub. 54 and Form 2555 or 2555-EZ. Foreign retirement plans. If you were a beneficiary of a foreign retirement plan, you may have to report the undis- tributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014-55, 2014-44 I.R.B. 753, available at IRS.gov//irb/ 2014­44_IRB/ar10.html, to find out if you can elect to defer tax on the undis- tributed income.

Report distributions from foreign pension plans on lines 16a and 16b.

Foreign accounts and trusts. You must complete Part III of Schedule B if you:

Had a foreign account, or Received a distribution from, or

were a grantor of, or a transferor to, a foreign trust. Foreign financial assets. If you had foreign financial assets in 2016, 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, do not include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both be- fore and after the beginning of the case. Also, you (or the trustee, if one is ap- pointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld in- come tax reported to you on Form W-2. A similar allocation is required for in- come and withheld income tax reported to you on Forms 1099. You must also include a statement that indicates you filed a chapter 11 case and that explains how income and withheld income tax re- ported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at IRS.gov/irb/2006­40_IRB/ar12.html.

Community Property States Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community income and what is separate income. For details, see Form 8958 and Pub. 555. Nevada, Washington, and California domestic partners. A registered do- mestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic part- ner. See Form 8958 and Pub. 555.

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

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

Line 7 Wages, Salaries, Tips, etc. Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income must also be included in the total on line 7.

All wages received as a household employee. An employer is not required to provide a Form W-2 to you if he or she paid you wages of less then $2,000 in 2016. If you received wages as a household employee and you didn’t re- ceive a Form W-2 because an employer paid you less than $2,000 in 2016, enter “HSH” and the amount not reported to you on a Form W-2 in the space to the left of line 7. For information on em- ployment taxes for household employ- ees, see Tax Topic 756.

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 do not report these noncash tips to your employer, you must report them on line 7.

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

ported tips. See the instructions for line 58.

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

CAUTION !

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

Page 22 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 7 Through 9a

with special needs and the adoption be- came final in 2016.

Scholarship and fellowship grants not reported on Form W-2. Also, enter “SCH” and the amount on the dotted line next to line 7. However, if you were a degree candidate, include on line 7 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 7.

Excess salary 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 2016 under all plans was more than $18,000 (excluding catch-up contribu- tions as explained later), include the ex- cess on line 7. This limit is (a) $12,500 if you have only SIMPLE plans, or (b) $21,000 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, do not include the excess attributable to such contribu- tions on line 7. They are already 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 2016, 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

W­2.

Disability pensions shown on Form 1099-R if you have not reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers in the instructions for lines 16a and 16b. Disa- bility pensions received after you reach minimum retirement age and other pay- ments shown on Form 1099-R (other than payments from an IRA*) are repor-

CAUTION !

ted on lines 16a and 16b. Payments from an IRA are reported on lines 15a and 15b.

Corrective distributions from a re- tirement plan shown on Form 1099-R of excess salary deferrals and excess con- tributions (plus earnings). But do not in- clude distributions from an IRA* on line 7. Instead, report distributions from an IRA on lines 15a and 15b.

Wages from Form 8919, line 6. *This includes a Roth, SEP, or SIMPLE IRA.

Were You a Statutory Employee? If you were, the “Statutory employee” box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, traveling salespeople, and homeworkers. If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C or C-EZ along with your expenses.

Missing or Incorrect Form W-2? Your employer is required to provide or send Form W-2 to you no later than January 31, 2017. If you do not receive it by early February, use Tax Topic 154 to find out what to do. Even if you do not get a Form W-2, you must still re- port your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 8a Taxable Interest Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions apply to you.

For more details about reporting taxa- ble interest, including market discount on bonds and adjustments for amortiza- ble bond premium, see Pub. 550.

Interest credited in 2016 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 2016 income. For de- tails, see Pub. 550.

If you get a 2016 Form 1099­INT for U.S. savings bond interest that includes amounts

you reported before 2016, see Pub. 550.

Line 8b Tax-Exempt Interest If you received any tax-exempt interest, such as from municipal bonds, each pay- er should send you a Form 1099-INT. Your tax-exempt interest should be shown in box 8 of Form 1099-INT. En- ter the total on line 8b. However, if you acquired a tax-exempt bond at a premi- um, only report the net amount of tax-exempt interest on line 8b (that is, the excess of the tax-exempt interest re- ceived during the year over the amor- tized bond premium for the year). See Pub. 550 for more information. Also in- clude on line 8b any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 10 of Form 1099-DIV.

Do not include interest earned on your IRA, health savings account, Arch- er or Medicare Advantage MSA, or Coverdell education savings account.

Line 9a Ordinary Dividends Each payer should send you a Form 1099-DIV. Enter your total ordinary div- idends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV.

You must fill in and attach Sched- ule B if the total is over $1,500 or you received, as a nominee, ordinary divi- dends that actually belong to someone else.

Nondividend Distributions Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these dis- tributions as capital gains on Form 8949. For details, see Pub. 550.

TIP

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

Page 23 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 9a Through 10

Dividends on insurance policies are a partial return of the pre­ miums you paid. Do not report

them as dividends. Include them in in­ come on line 21 only if they exceed the total of all net premiums you paid for the contract.

Line 9b Qualified Dividends Enter your total qualified dividends on line 9b. Qualified dividends are also in- cluded in the ordinary dividend total re- quired to be shown on line 9a. Qualified dividends are eligible for a lower tax rate than other ordinary income. Gener- ally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified divi- dends if you received dividends not re- ported on Form 1099-DIV. Exception. Some dividends may be re- ported as qualified dividends in box 1b of Form 1099-DIV but aren't qualified dividends. These include:

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

Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a divi- dend on which the purchaser of a stock isn't entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.

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

TIP 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.

Example 1. You bought 5,000 shares of XYZ Corp. common stock on July 8, 2016. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16, 2016. 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, 2016. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9, 2016, through Au- gust 11, 2016). The 121-day period be- gan on May 17, 2016 (60 days before the ex-dividend date), and ended on September 14, 2016. 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, 2016 (the day before the ex-dividend date), and you sold the stock on September 16, 2016. You held the stock for 63 days (from July 16, 2016, through September 16, 2016). 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, 2016, through September 14, 2016).

Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2016. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16, 2016. 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, 2016. 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 44 for details.

Line 10 Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

None of your refund is taxable if, in the year you paid the tax, you either (a) didn't itemize de­

ductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.

If you received a refund, credit, or offset of state or local income taxes in 2016, 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 2016 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 2016 estimated state or local income tax, the amount applied is treated as received in 2016. If the refund was for a tax you paid in 2015 and you deducted state and local income taxes on line 5 of your 2015 Schedule A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable. Exception. See Itemized Deduction Re­ coveries in Pub. 525 instead of using the State and Local Income Tax Refund Worksheet in these instructions if any of the following applies.

1. You received a refund in 2016 that is for a tax year other than 2015.

2. You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2016 of an amount deducted or credit claimed in an earlier year.

3. The amount on your 2015 Form 1040, line 42, was more than the amount on your 2015 Form 1040, line 41.

TIP

TIP

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

Page 24 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 10 Through 12

4. You had taxable income on your 2015 Form 1040, line 43, but no tax on your Form 1040, line 44, because of the 0% tax rate on net capital gain and qualified dividends in certain situations.

5. Your 2015 state and local income tax refund is more than your 2015 state and local income tax deduction minus the amount you could have deducted as your 2015 state and local general sales taxes.

6. You made your last payment of 2015 estimated state or local income tax in 2016.

7. You owed alternative minimum tax in 2015.

8. You couldn't use the full amount of credits you were entitled to in 2015 because the total credits were more than the amount shown on your 2015 Form 1040, line 47.

9. You could be claimed as a de- pendent by someone else in 2015.

10. You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2016 Form 1040 with the same person.

11. You had to use the Itemized De- ductions Worksheet in the 2015 Instruc- tions for Schedule A and both of the fol- lowing apply.

a. You couldn't deduct all of the amount on the 2015 Itemized Deduc- tions Worksheet, line 1.

b. The amount on line 8 of that 2015 worksheet would be more than the amount on line 4 of that worksheet if the amount on line 4 were reduced by 80% of the refund you received in 2016.

Line 11 Alimony Received Enter amounts received as alimony or separate maintenance. You must let the person who made the payments know your social security number. If you do not, you may have to pay a penalty. For more details, see Pub. 504.

Line 12 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 or C-EZ.

State and Local Income Tax Refund Worksheet—Line 10 Keep for Your Records 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) 1099­G (or similar statement). But don’t enter more than the amount of your state and local income taxes shown on your 2015 Schedule A, line 5 . . . . . . . . . . . 1.

2. Enter your total itemized deductions from your 2015 Schedule A, line 29 . . . . . . . . . . 2.

Note. If the filing status on your 2015 Form 1040 was married filing separately and your spouse itemized deductions in 2015, skip lines 3 through 5, enter the amount from line 2 on line 6, and go to line 7.

3. Enter the amount shown below for the filing status claimed on your 2015 Form 1040.

Single or married filing separately—$6,300 Married filing jointly or qualifying widow(er)—$12,600 Head of household—$9,250 3.

4. Did you fill in line 39a on your 2015 Form 1040?

No. Enter -0-.

4.

Yes. Multiply the number in the box on line 39a of your 2015 Form 1040 by $1,250 ($1,550 if your 2015 filing status was single or head of household).

5. Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Is the amount on line 5 less than the amount on line 2?

No. STOP None of your refund is taxable.

Yes. Subtract line 5 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

7. Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form 1040, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

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

Page 25 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 13 Through 15b

Line 13 Capital Gain or (Loss) If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D. Exception 1. You do not have to file Form 8949 or Schedule D if 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).

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 Sched- ule D, but generally do not have to file Form 8949, if Exception 1 doesn't apply and your only capital gains and losses are:

Capital gain distributions, A capital loss carryover from

2015, A gain from Form 2439 or 6252 or

Part I of Form 4797, A gain or loss from Form 4684,

6781, or 8824, A gain or loss from a partnership,

S corporation, estate, or trust, or Gains and losses from transactions

for which you received a Form 1099-B (or substitute statement) that shows ba- sis was reported to the IRS and for which you do not need to make any ad- justments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949.

If Exception 1 applies, enter your to- tal capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 13 and check the box on that line. If you re- ceived capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), re- port on line 13 only the amount that be- longs to you. Include a statement show- ing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing re- quirements for Forms 1099-DIV and 1096.

If you do not have to file Sched­ ule D, use the Qualified Divi­ dends and Capital Gain Tax

Worksheet in the line 44 instructions to figure your tax.

Line 14 Other Gains or (Losses) If you sold or exchanged assets used in a trade or business, see the Instructions for Form 4797.

Lines 15a and 15b IRA Distributions 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 15a and 15b instructions, an IRA includes a traditional IRA, Roth IRA (including a myRA), simplified em- ployee pension (SEP) IRA, and a sav- ings incentive match plan for employees (SIMPLE) IRA. Except as provided next, leave line 15a blank and enter the total distribution (from Form 1099-R, box 1) on line 15b. Exception 1. Enter the total distribution on line 15a 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 15b. If the total distribution was rol- led over in a qualified rollover, enter -0- on line 15b. If the total distribution wasn't rolled over in a qualified rollover, enter the part not rolled over on line 15b unless Exception 2 applies to the part not rolled over. Generally, a qualified rollover must be made within 60 days after the day you received the distribu- tion. For more details on rollovers, see Pub. 590-A and Pub. 590-B.

If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2017, include a statement explaining what you did. Exception 2. If any of the following ap- ply, enter the total distribution on line 15a and see Form 8606 and its in-

TIP structions to figure the amount to enter on line 15b.

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 2016 or an earlier year. If you made nonde- ductible contributions to these IRAs for 2016, 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 15b; you do not 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 2011 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 2016.

4. You had a 2015 or 2016 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 2016.

6. You recharacterized part or all of a contribution to a Roth IRA as a tradi- tional IRA contribution, or vice versa.

Exception 3. If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 15a. If the total amount distributed is a QCD, enter -0- on line 15b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 15b unless Excep­ tion 2 applies to that part. Enter “QCD” next to line 15b.

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 can also have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that

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

Page 26 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 15b Through 16b

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 the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distri- bution on line 15a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 15b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 15b unless Exception 2 applies to that part. Enter “HFD” next to line 15b.

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

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

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

More than one exception applies. If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 15b. For example: “Line 15b – $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

CAUTION !

CAUTION !

line 15b. Enter the total amount of those distributions on line 15a.

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, 1945, and received less than the minimum re­ quired distribution from your tradition­ al, SEP, and SIMPLE IRAs. See the in­ structions for line 59 for details.

More information. For more informa- tion about IRAs, see Pub. 590-A and Pub. 590-B.

Lines 16a and 16b Pensions and Annuities You should receive a Form 1099-R showing the total amount of your pen- sion and annuity payments before in- come tax or other deductions were with- held. This amount should be shown in box 1 of Form 1099-R. Pension and an- nuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Do not include the following payments on lines 16a and 16b. Instead, report them on line 7.

Disability pensions received before you reach the minimum retirement age set by your employer.

Corrective distributions (including any earnings) of excess salary deferrals or excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.

Attach Form(s) 1099­R to Form 1040 if any federal income tax was withheld.

Fully Taxable Pensions and Annuities Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2016. 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 16b; do not make an entry on line 16a.

CAUTION !

TIP

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 16a. 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 16b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method, later, to find out if you must use that method to figure the taxable part.

You can ask the IRS to figure the tax- able part for you for a $1,000 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can report that amount on line 16b. 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

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

Page 27 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 16b Through 20b

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 16a and the taxable amount on line 16b. En- ter “PSO” next to line 16b.

If you are retired on disability and re- porting your disability pension on line 7, include only the taxable amount on that line and enter “PSO” and the amount ex- cluded on the dotted line next to line 7.

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.

CAUTION !

Age (or Combined Ages) at Annuity Starting Date If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your com- bined ages on the annuity starting date.

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

Cost Your cost is generally your net invest- ment in the plan as of the annuity start- ing date. It doesn't include pre-tax con- tributions. Your net investment should be shown in box 9b of Form 1099-R for the first year you received payments from the plan.

Rollovers Generally, a qualified rollover is a tax-free distribution of cash or other as- sets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. How- ever, a qualified rollover to a Roth IRA or a designated Roth account is general- ly not a tax-free distribution. Use lines 16a and 16b to report a qualified roll- over, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

Enter on line 16a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usu- ally shown in box 5) that were taxable to you when made. From that result, sub- tract the amount of the qualified roll- over. Enter the remaining amount on line 16b. If the remaining amount is zero and you have no other distribution to re- port on line 16b, enter zero on line 16b. Also, enter "Rollover" next to line 16b.

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 in a qualified rollover. For details, see the instructions for line 59.

Enter the total distribution on line 16a and the taxable part on line 16b. For details, 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.

Line 19 Unemployment Compensation You should receive a Form 1099-G showing in box 1 the total unemploy- ment compensation paid to you in 2016. Report this amount on line 19. However, if you made contributions to a govern- mental unemployment compensation program or to a governmental paid fami- ly leave program and you aren't itemiz- ing deductions, reduce the amount you report on line 19 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G.

If you received an overpayment of unemployment compensation in 2016 and you repaid any of it in 2016, sub- tract the amount you repaid from the to- tal amount you received. Enter the result on line 19. Also, enter “Repaid” and the amount you repaid on the dotted line next to line 19. If, in 2016, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid on Schedule A, line 23. But if you re- paid more than $3,000, see Repayments in Pub. 525 for details on how to report the repayment.

Lines 20a and 20b 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

TIP

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

Page 28 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 16a and 16b

Simplified Method Worksheet—Lines 16a and 16b 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, line 16b. Enter the total pension or annuity payments received in 2016 on Form 1040, line 16a.

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, line 16b. 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 16b 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 2016. 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, line 16a

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

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

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

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

. . . . . . . .

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

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

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

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

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

. . . . . .

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

Page 29 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 20b and 21

the amount of any benefits you repaid in 2016. 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 2016 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 2016 and your total repayments (box 4) were more than your total benefits for 2016 (box 3). None of your benefits are taxa- ble for 2016. Also, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in gross income in an earlier year. For more de- tails, see Pub. 915.

You file Form 2555, 2555-EZ, 4563, or 8815, or you exclude employ- er-provided adoption benefits or income from sources within Puerto Rico. In- stead, use the worksheet in Pub. 915.

Benefits for earlier year re- ceived in 2016? If any of your benefits are taxable for 2016

and they include a lump­sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

Social security information. Social se- curity beneficiaries can now get a varie- ty of information from the SSA website with a my Social Security account, in- cluding getting a replacement Form SSA-1099 if needed. For more informa- tion and to set up an account, go to www.socialsecurity.gov/myaccount. Form RRB­1099. If you need a re- placement Form RRB-1099, call the Railroad Retirement Board at 1-877-772-5772 or go to www.rrb.gov.

TIP

Line 21 Other Income

Do not report on this line any income from self­employment or fees received as a notary

public. Instead, you must use Sched­ ule C, C­EZ, or F, even if you do not have any business expenses. Also, do not report on line 21 any nonemployee com­ pensation shown on Form 1099­MISC (unless it isn't self­employment income, such as income from a hobby or a sporadic activity). Instead, see the in­ structions on Form 1099­MISC to find out where to report that income.

Taxable income. Use line 21 to report any taxable income not reported else- where on your return or other schedules. List the type and amount of income. If necessary, include a statement showing the required information. For more de- tails, see Miscellaneous Income in Pub. 525.

Examples of income to report on line 21 include the following.

Most prizes and awards. But see Olympic and Paralympic medals and USOC prize money, later.

Jury duty pay. Also see the instruc- tions for line 36.

Alaska Permanent Fund dividends. Reimbursements or other amounts

received for items deducted in an earlier year, such as medical expenses, real es- tate taxes, general sales taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report.

Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property. Also see the in- structions for line 36.

Income from an activity not engag- ed in for profit. See Pub. 535.

Amounts deemed to be income from a health savings account (HSA) be- cause you didn't remain an eligible indi- vidual during the testing period. See Form 8889, Part III.

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 28.

CAUTION !

Attach Form(s) W­2G 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 line 62.

Recapture of a charitable contribu- tion deduction if the charitable organiza- tion disposes of the donated property within 3 years of the contribution. See Recapture if no exempt use in Pub. 526.

Canceled debts. These amounts may be shown in box 2 of Form 1099-C. However, part or all of your income from the cancellation of debt may be nontaxable. See Pub. 4681 or go to IRS.gov and enter “canceled debt” or “foreclosure” in the search box.

Taxable part of disaster relief pay- ments. See Pub. 525 to figure the taxa- ble part, if any. If any of your disaster relief payment is taxable, attach a state- ment showing the total payment re- ceived and how you figured the taxable part.

Taxable distributions from a Cov- erdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) they are more than the qualified higher education expenses of the designated beneficiary in 2016, and (b) they were not included in a qualified rollover. See Pub. 970. Nontaxable dis- tributions from these accounts, including rollovers, do not have to be reported on Form 1040.

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

TIP

CAUTION !

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

Page 30 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 20a and 20b

Social Security Benefits Worksheet—Lines 20a and 20b Keep for Your Records Complete Form 1040, lines 21 and 23 through 32, if they apply to you. Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36). If you are married filing separately and you lived apart from your spouse for all of 2016, enter “D” to the right of the word “benefits” on line 20a. If you do not, you may get a math error notice from the IRS. Be sure you have read the Exception in the line 20a and 20b 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 SSA­1099 and Forms RRB­1099. Also, enter this amount on Form 1040, line 20a . . . . 1.

2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19,

and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Enter the amount, if any, from Form 1040, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in

adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Is the amount on line 6 less than the amount on line 5?

No. STOP

None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b.

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 2016, enter $25,000 . . . . . . . . . . . . . . . 8.

Married filing separately and you lived with your spouse at any time in 2016, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17

9. Is the amount on line 8 less than the amount on line 7? No.

STOP None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b. If you are married filing separately and you lived apart from your spouse for all of 2016, be sure you entered “D” to the right of the word “benefits” on line 20a.

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 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

11. Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. 18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount

on Form 1040, line 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.

TIP If any of your benefits are taxable for 2016 and they include a lump­sum 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. -30-

Page 31 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 21 Through 24

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 2016, and (b) they were not included in a qualified rollover. See Pub. 969.

You may have to pay an addi­ tional tax if you received a tax­ able distribution from an HSA

or an Archer MSA. See the Instructions for Form 8889 for HSAs or the Instruc­ tions for Form 8853 for Archer MSAs.

Taxable distributions from an ABLE account. Distributions from this type of account may be taxable if (a) they are more than the designated bene- ficiary's qualified disability expenses, and (b) they were not included in a qualified rollover. Enter “ABLE” and the taxable amount on the dotted line next to line 21. See Pub. 907 for more information.

You may have to pay an addi­ tional tax if you received a tax­ able distribution from an ABLE

account. See the Instructions for Form 5329.

Nontaxable income. Do not report any nontaxable income on line 21. Examples of nontaxable income include the fol- lowing.

Child support. Payments you received to help you

pay your mortgage loan under the HFA Hardest Hit Fund or the Emergency Homeowners' Loan Program or similar state program.

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 $15,671, you may have to report information about it on Form 3520, Part IV. See the Instructions for Form 3520.

Net operating loss (NOL) deduction. Include on line 21 any NOL deduction from an earlier year. Subtract it from any income on line 21 and enter the re- sult. If the result is less than zero, enter

CAUTION !

CAUTION !

it in parentheses. On the dotted line next to line 21, enter “NOL” and show the amount of the deduction in parentheses. See Pub. 536 for details.

Medicaid waiver payments to care provider. Certain Medicaid waiver payments you received for caring for someone living in your home with you may be nontaxable. If these payments were incorrectly reported to you in box 1 of Form(s) W-2, and you can't get a corrected Form W-2, include the amount on line 7. On line 21, subtract the nontaxable amount of the payments from any income on line 21 and enter the result. If the result is less than zero, enter it in parentheses. Enter “Notice 2014-7” and the nontaxable amount on the dotted line next to line 21. For more information about these payments, see Pub. 525. Olympic and Paralympic medals and USOC prize money. The value of Olympic and Paralympic medals and the amount of United States Olympic Com- mittee prize money you receive on ac- count of your participation in the Olym- pic or Paralympic Games may be nontaxable. These amounts should be re- ported to you in box 3 of Form 1099-MISC. To see if these amounts are nontaxable, first figure your adjusted gross income including the amount of your medals and prize money. If your adjusted gross income is not more than $1,000,000 ($500,000 if married filing separately), these amounts are nontaxa- ble and you should include the amount in box 3 of Form 1099-MISC on line 21, then subtract it by including it on line 36 along with any other write-in adjust- ments. On the dotted line next to line 36, enter the nontaxable amount and identi- fy as “USOC.”

Adjusted Gross Income Line 23 Educator Expenses If you were an eligible educator in 2016, you can deduct on line 23 up to $250 of qualified expenses you paid in 2016. If you and your spouse are filing jointly and both of you were eligible educators,

the maximum deduction is $500. How- ever, neither spouse can deduct more than $250 of his or her qualified expen- ses on line 23. You may be able to de- duct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kinder- garten through grade 12 teacher, instruc- tor, 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 does not have to be required to be con- sidered necessary.

Qualified expenses do not 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 were not reported to you in box 1 of your Form W-2.

For more details, use Tax Topic 458 or see Pub. 529.

Line 24 Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials Include the following deductions on line 24.

Certain business expenses of Na- tional Guard and reserve members who

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

Page 32 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 24 Through 29

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 or 2106-EZ.

Line 25 Health Savings Account (HSA) Deduction You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2016. See Form 8889.

Line 26 Moving Expenses If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But

your new workplace must be at least 50 miles farther from your old home than your old home was from your old work- place. If you had no former workplace, your new workplace must be at least 50 miles from your old home. Use Tax Topic 455 or see Form 3903.

Line 27 Deductible Part of Self-Employment Tax If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction. If you completed Section A of Sched- ule SE, the deductible part of your self-employment tax is on line 6. If you completed Section B of Schedule SE, it is on line 13.

Line 28 Self-Employed SEP, SIMPLE, and Qualified Plans If you were self-employed or a partner, you may be able to take this deduction.

See Pub. 560 or, if you were a minister, Pub. 517.

Line 29 Self-Employed Health Insurance Deduction You may be able to deduct the amount you paid for health insurance for your- self, your spouse, and your dependents. The insurance can also cover your child who was under age 27 at the end of 2016, even if the child wasn't your de- pendent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in the line 6c in- structions).

One of the following statements must be true.

You were self-employed and had a net profit for the year reported on Schedule C, C-EZ, or F.

You were a partner with net earn- ings from self-employment.

You used one of the optional methods to figure your net earnings from self-employment on Schedule SE.

Self-Employed Health Insurance Deduction Worksheet—Line 29 Keep for Your Records If, during 2016, 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 worksheet. Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Pub. 535 to figure your deduction.

Before you begin:

1. Enter the total amount paid in 2016 for health insurance coverage established under your business (or the S corporation in which you were a more-than-2% shareholder) for 2016 for you, your spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2016, even if the child wasn't your dependent. But do not 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 Form 1040, lines 27 and 28. Do not include Conservation Reserve Program payments exempt from self-employment tax . . . . . . . . . . . . . . . . . . . 2.

3. Self­employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on Form 1040, line 29. Do not 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 self­employment, do not 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 more­than­2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W­2) from that corporation.

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

Page 33 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 29 Through 32

You received wages in 2016 from an S corporation in which you were a more-than-2% shareholder. Health in- surance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2.

The insurance plan must be establish- ed under your business. Your personal services must have been a material in- come-producing factor in the business. If you are filing Schedule C, C-EZ, or F, the policy can be either in your name or in the name of the business.

If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the pre- miums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and re- port the premiums as guaranteed pay- ments.

If you are a more-than-2% sharehold- er in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corpo- ration must reimburse you. You can de- duct the premiums only if the S corpora- tion reports the premiums paid or reim- bursed as wages in box 1 of your Form W-2 in 2016 and you also report the pre- mium payments or reimbursements as wages on Form 1040, line 7.

But if you were also eligible to par- ticipate in any subsidized health plan maintained by your or your spouse's em- ployer for any month or part of a month in 2016, 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 2016, do not use amounts paid for coverage for that month to figure the de- duction.

Example. If you were eligible to par- ticipate in a subsidized health plan main- tained by your spouse's employer from September 30 through December 31, you can't use amounts paid for health in-

surance coverage for September through December to figure your deduction.

Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable be- cause you are a retired public safety of- ficer can't be used to figure the deduc- tion.

For more details, see Pub. 535.

If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct. Exceptions. Use Pub. 535 instead of the Self-Employed Health Insurance De- duction Worksheet in these instructions to figure your deduction if any of the following applies.

You had more than one source of income subject to self-employment tax.

You file Form 2555 or 2555-EZ. You are using amounts paid for

qualified long-term care insurance to figure the deduction.

Use Pub. 974 instead of the work- sheet in these instructions if the insur- ance plan was considered to be estab- lished under your business and was ob- tained through the Marketplace, and ad- vance payments of the premium tax credit were made or you are claiming the premium tax credit.

Line 30 Penalty on Early Withdrawal of Savings The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.

Lines 31a and 31b Alimony Paid If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use Tax Topic 452 or see Pub. 504.

Line 32 IRA Deduction

If you made any nondeductible contributions to a traditional individual retirement arrange­

ment (IRA) for 2016, you must report them on Form 8606.

If you made contributions to a tradition- al IRA for 2016, 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 line 11. If you were a mem- ber of the U.S. Armed Forces, earned in- come includes any nontaxable combat pay you received. If you were self-em- ployed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more de- tails, see Pub. 590-A. A statement should be sent to you by May 31, 2017, that shows all contributions to your tra- ditional IRA for 2016.

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 2016, you can't deduct any contributions made to your traditional IRA for 2016 or treat them as nondeduc- tible contributions.

2. You can't deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instruc- tions for line 51.

3. If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2016, do not use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

4. You can't deduct elective defer- rals to a 401(k) plan, 403(b) plan, sec- tion 457 plan, SIMPLE plan, or the fed- eral Thrift Savings Plan. These amounts aren't included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 51.

TIP

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

Page 34 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 32

5. If you made contributions to your IRA in 2016 that you deducted for 2015, do not 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, do not include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it isn't, contact your employer or the payer for the amount of the income.

7. You must file a joint return to de- duct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 32.

8. Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and 15b.

9. Do not include trustees' fees that were billed separately and paid by you for your IRA. These fees can be deduc- ted only as an itemized deduction on Schedule A.

10. Do not include any repayments of qualified reservist distributions. You

can't deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590-A.

11. If the total of your IRA deduction on line 32 plus any nondeductible con- tribution to your traditional IRAs shown on Form 8606 is less than your total tra- ditional IRA contributions for 2016, 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 tradi­ tional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distrib­ uted. For details, including how to fig­ ure the minimum required distribution, see Pub. 590­B.

Were You Covered by a Retirement Plan? If you were covered by a retirement plan (qualified pension, profit-sharing (in- cluding 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employ- ment, your IRA deduction may be re- duced or eliminated. But you can still make contributions to an IRA even if

TIP

you can't deduct them. In any case, the income earned on your IRA contribu- tions isn't taxed until it is paid to you.

The “Retirement plan” box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you were not vested in the plan. You are also covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.

If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provi- ded adoption benefits, see Pub. 590-A to figure the amount, if any, of your IRA deduction. Married persons filing separately. If you were not 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 2016.

You may be able to take the re­ tirement savings contributions credit. See the line 51 instruc­

tions.

TIP

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

Page 35 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 32

IRA Deduction Worksheet—Line 32 Keep for Your Records If you were age 701 2 or older at the end of 2016, you can't deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 701 2 or older at the end of 2016. If you are married filing jointly and only one spouse was under age 701 2 at the end of 2016, 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 line 36 (see the instructions for line 36). If you are married filing separately and you lived apart from your spouse for all of 2016, enter “D” on the dotted line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS.

Before you begin:

Your IRA Spouse's IRA 1a. Were you covered by a retirement plan (see Were You Covered by a

Retirement Plan?)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a. Yes No b. If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . 1b. Yes No

Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8.

$5,500, if under age 50 at the end of 2016. $6,500, if age 50 or older but under age 701 2 at the end of 2016.

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 2016, enter $71,000.

Qualifying widow(er), enter $118,000. 2a. 2b. Married filing jointly, enter $118,000 in both columns. But if you checked

“No” on either line 1a or 1b, enter $194,000 for the person who wasn't covered by a plan.

Married filing separately and you lived with your spouse at any time in 2016, enter $10,000.

3. Enter the amount from Form 1040, line 22 . . . . . . . 3. 4. Enter the total of the amounts from Form 1040, lines

23 through 31a, plus any write-in adjustments you entered on the dotted line next to line 36 . . . . . . . . . 4.

5. Subtract line 4 from line 3. If married filing jointly, enter the result in both columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a. 5b.

6. Is the amount on line 5 less than the amount on line 2? No. STOP None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.

Yes. Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you. If single, head of household, or married filing separately,

and the result is $10,000 or more, enter the applicable amount below on line 7 for that column and go to line 8.

i. $5,500, if under age 50 at the end of 2016. ii. $6,500, if age 50 or older but under age 701 2 at the

end of 2016. If the result is less than $10,000, go to line 7. 6a. 6b.

If married filing jointly or qualifying widow(er), and the result is $20,000 or more ($10,000 or more in the column for the IRA of a person who wasn't covered by a retirement plan), enter the applicable amount below on line 7 for that column and go to line 8.

i. $5,500, if under age 50 at the end of 2016. ii. $6,500 if age 50 or older but under age 701 2 at the

end of 2016. Otherwise, go to line 7.

CAUTION !

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

Page 36 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 32

IRA Deduction Worksheet—Continued Your IRA Spouse's IRA

7. Multiply lines 6a and 6b by the percentage below that applies to you. If the result isn't a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.

Single, head of household, or married filing separately, multiply by 55% (0.55) (or by 65% (0.65) in the column for the IRA of a person who is age 50 or older at the end of 2016).

Married filing jointly or qualifying widow(er), multiply by 27.5% (0.275) (or by 32.5% (0.325) in the column for the IRA of a person who is age 50 or older at the end of 2016). But if you checked “No” on either line 1a or 1b, then in the column for the IRA of the person who wasn't covered by a retirement plan, multiply by 55% (0.55) (or by 65% (0.65) if age 50 or older at the end of 2016).

7a. 7b.

8. Enter the total of your (and your spouse's if filing jointly):

Wages, salaries, tips, etc. Generally, this is the amount reported in box 1 of Form W-2. Exceptions are explained earlier in these instructions for line 32. 8.

Alimony and separate maintenance payments reported on Form 1040, line 11.

Nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q.

9. Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 590-A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

10. Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . 10.

CAUTION !

If married filing jointly and line 10 is less than $11,000 ($12,000 if one spouse is age 50 or older at the end of 2016; $13,000 if both spouses are age 50 or older at the end of 2016), stop here and use the worksheet in Pub. 590­A to figure your IRA deduction.

11. Enter traditional IRA contributions made, or that will be made by April 18, 2017 for 2016 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 Form 1040, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . 12a. 12b.

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

Page 37 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 33

Line 33 Student Loan Interest Deduction You can take this deduction only if all of the following apply.

You paid interest in 2016 on a qualified student loan (defined later).

Your filing status is any status ex- cept married filing separately.

Your modified adjusted gross in- come (AGI) is less than: $80,000 if sin- gle, head of household, or qualifying widow(er); $160,000 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) 2016 tax return.

Use the worksheet in these instruc- tions to figure your student loan interest deduction.

Exception. Use Pub. 970 instead of the worksheet in these instructions to figure your student loan interest deduction if you file Form 2555, 2555-EZ, or 4563, or you exclude income from sources within Puerto Rico. Qualified student loan. A qualified student loan is any loan you took out to pay the qualified higher education ex- penses for any of the following individu- als who was an eligible student.

1. Yourself or your spouse. 2. Any person who was your de-

pendent when the loan was taken out. 3. Any person you could have

claimed as a dependent for the year the loan was taken out except that:

a. The person filed a joint return, b. The person had gross income that

was equal to or more than the exemption amount for that year ($4,050 for 2016), or

c. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.

However, a loan isn't a qualified stu- dent loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds un- der a qualified employer plan or a con- tract purchased under such a plan. For details, see Pub. 970. Qualified higher education expenses. Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educa- tional institution. An eligible education- al institution includes most colleges, universities, and certain vocational schools. For details, see Pub. 970.

Student Loan Interest Deduction Worksheet—Line 33 Keep for Your Records Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36). Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 970 to figure your deduction.

Before you begin:

1. Enter the total interest you paid in 2016 on qualified student loans (see the instructions for line 33). Do not enter more than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount from Form 1040, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Enter the amount shown below for your filing status. Single, head of household, or qualifying

widow(er)—$65,000 Married filing jointly—$130,000

. . . . . . . . . . . . . 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 Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

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

Page 38 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 34 Through 39a

Line 34 Tuition and Fees If you paid qualified tuition and fees for yourself, your spouse, or your depend- ent(s), you may be able to take this de- duction. See Form 8917.

You may be able to take a cred­ it for your educational expenses instead of a deduction. See the

instructions for lines 50 and 68 for de­ tails.

Line 35 Domestic Production Activities Deduction You may be able to deduct up to 9% of your qualified production activities in- come from the following activities.

1. Construction of real property per- formed in the United States.

2. Engineering or architectural serv- ices performed in the United States for construction of real property in the Uni- ted States.

3. Any lease, rental, license, sale, exchange, or other disposition of:

a. Tangible personal property, com- puter software, and sound recordings that you manufactured, produced, grew, or extracted in whole or in significant part in the United States,

b. Any qualified film you produced, or

c. Electricity, natural gas, or potable water you produced in the United States.

Your deduction may be reduced if you had oil-related qualified production activities income.

The deduction doesn't apply to in- come derived from:

The sale of food and beverages you prepared at a retail establishment;

Property you leased, licensed, or rented for use by any related person;

The transmission or distribution of electricity, natural gas, or potable water; or

The lease, rental, license, sale, ex- change, or other disposition of land.

For details, see Form 8903 and its in- structions.

TIP

Line 36 Include in the total on line 36 any of the following write-in adjustments. To find out if you can take the deduction, see the form or publication indicated. On the dotted line next to line 36, enter the amount of your deduction and identify it as indicated.

Archer MSA deduction (see Form 8853). Identify as “MSA.”

Jury duty pay if you gave the pay to your employer because your employ- er paid your salary while you served on the jury. Identify as “Jury Pay.”

Deductible expenses related to in- come reported on line 21 from the rental of personal property engaged in for prof- it. Identify as “PPR.”

Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 21. Identify as “USOC.”

Reforestation amortization and ex- penses (see Pub. 535). Identify as “RFST.”

Repayment of supplemental unem- ployment benefits under the Trade Act of 1974 (see Pub. 525). Identify as “Sub-Pay TRA.”

Contributions to section 501(c)(18) (D) pension plans (see Pub. 525). Identi- fy as “501(c)(18)(D).”

Contributions by certain chaplains to section 403(b) plans (see Pub. 517). Identify as “403(b).”

Attorney fees and court costs for actions involving certain unlawful dis- crimination claims, but only to the ex- tent of gross income from such actions (see Pub. 525). Identify as “UDC.”

Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law viola- tions, up to the amount of the award in- cludible in your gross income. Identify as “WBF.”

Line 37 If line 37 is less than zero, you may have a net operating loss that you can carry to another tax year. See the Instructions for Form 1045 for details.

Tax and Credits Line 39a If you were born before January 2, 1952, or were blind at the end of 2016, check the appropriate box(es) on line 39a. If you were married and checked the box on Form 1040, line 6b, and your spouse was born before January 2, 1952, or was blind at the end of 2016, also check the appropriate box(es) for your spouse. Be sure to enter the total number of boxes checked. Do not check any box(es) for your spouse if your filing status is head of household. Death of spouse in 2016. If your spouse was born before January 2, 1952, but died in 2016 before reaching age 65, do not check the box that says “Spouse was born before January 2, 1952.”

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, 1951, and died on February 13, 2016. Your spouse is considered age 65 at the time of death. Check the appro- priate box for your spouse on line 39a. However, if your spouse died on Febru- ary 12, 2016, your spouse isn't consid- ered age 65. Do not check the box. Death of taxpayer in 2016. If you are preparing a return for someone who died in 2016, see Pub. 501 before completing line 39a.

Blindness If you were not totally blind as of De- cember 31, 2016, 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.

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

Page 39 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 39b Through 42

Line 39b If your filing status is married filing sep- arately (box 3 is checked), and your spouse itemizes deductions on his or her return, check the box on line 39b. Also check that box if you were a dual-status alien. But if you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resi- dent alien at the end of 2016 and you and your spouse agree to be taxed on your combined worldwide income, do not check the box.

Line 40 Itemized Deductions or Standard Deduction In most cases, your federal income tax will be less if you take the larger of your

itemized deductions or standard deduc- tion.

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

Standard Deduction Most people can find their standard de- duction by looking at the amounts listed under “All others” to the left of line 40. Exception 1—dependent. If you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2016 return, use the Standard De- duction Worksheet for Dependents to figure your standard deduction. Exception 2—box on line 39a checked. If you checked any box on line 39a, fig- ure your standard deduction using the

Standard Deduction Chart for People Who Were Born Before January 2, 1952, or Were Blind. Exception 3—box on line 39b checked. If you checked the box on line 39b, your standard deduction is zero, even if you were born before Janu- ary 2, 1952, or were blind.

Line 42 Exemptions If the amount on line 38 is over $155,650, use the Deduction for Exemp- tions Worksheet to figure your deduc- tion for exemptions.

Standard Deduction Worksheet for Dependents—Line 40 Keep for Your Records Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent. 1. Is your earned income* more than $700?

Yes. Add $350 to your earned income. Enter the total . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

No. Enter $1,050 2. Enter the amount shown below for your filing status.

Single or married filing separately—$6,300 Married filing jointly—$12,600 Head of household—$9,300

. . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Standard deduction. a. Enter the smaller of line 1 or line 2. If born after January 1, 1952, and not blind, stop here and

enter this amount on Form 1040, line 40. Otherwise, go to line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a. b. If born before January 2, 1952, or blind, multiply the number on Form 1040, line 39a, by $1,250

($1,550 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b. c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . 3c.

* 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, lines 7, 12, and 18, minus the amount, if any, on line 27.

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

Page 40 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 40

Standard Deduction Chart for People Who Were Born Before January 2, 1952, or Were Blind

Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.

Enter the number from the box on Form 1040, line 39a . . . . . . . . . . . . . . . . ▶

CAUTION !

Do not use the number of exemptions from line 6d.

IF your filing status is . . .

AND the number in the box above is . . .

THEN your standard deduction is . . .

Single 1 2

$7,850 9,400

Married filing jointly or

Qualifying widow(er)

1 2 3 4

$13,850 15,100 16,350 17,600

Married filing separately

1 2 3 4

$7,550 8,800

10,050 11,300

Head of household 1 2

$10,850 12,400

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

Page 41 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 42 and 44

Deduction for Exemptions Worksheet—Line 42 Keep for Your Records 1. Is the amount on Form 1040, line 38, more than the amount shown on line 4 below for your filing status?

No. STOP Multiply $4,050 by the total number of exemptions claimed on Form 1040, line 6d, and enter the

result on line 42.

Yes. Continue. 2. Multiply $4,050 by the total number of exemptions claimed on Form 1040, line 6d . . . . . . . . . 2. 3. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . 3. 4. Enter the amount shown below for your filing status.

Single —$259,400 Married filing jointly or qualifying

widow(er)—$311,300 Married filing separately—$155,650 Head of household—$285,350

. . . . 4.

5. Subtract line 4 from line 3. If the result is more than $122,500

($61,250 if married filing separately) , STOP

Enter -0- on line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Divide line 5 by $2,500 ($1,250 if married filing separately). If the result isn't a whole number, increase it to the next higher whole number (for example, increase .00004 to 1) . . . . . . . . . . . . . . . . . . . . . 6.

7. Multiply line 6 by 2% (0.02) and enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8. Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Deduction for exemptions. Subtract line 8 from line 2. Enter the result here and on Form

1040, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

Line 44 Tax Include in the total on line 44 all of the following taxes that apply.

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

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 c 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 2016 for the student. See Form 8863 for more details. Check box c 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 c and enter the amount of the tax and “1291TAX” in the space next to that box.

Do you want the IRS to figure the tax on your taxable income for you?

Yes. See chapter 30 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, do not 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 for any child who had more than $2,100 of unearned income, such as taxable interest, ordina- ry dividends, or capital gains (including capital gain distributions), and who ei- ther:

1. Was under age 18 at the end of 2016,

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

Page 42 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 44

2. Was age 18 at the end of 2016 and didn't have earned income that was more than half of the child's support, or

3. Was a full-time student at least age 19 but under age 24 at the end of 2016 and didn't have earned income that was more than half of the child's sup- port.

But if the child files a joint return for 2016 or if neither of the child's parents was alive at the end of 2016, do not use Form 8615 to figure the child's tax.

A child born on January 1, 1999, is considered to be age 18 at the end of 2016; a child born on January 1, 1998, is considered to be age 19 at the end of 2016; a child born on January 1, 1993, is considered to be age 24 at the end of 2016. Schedule D Tax Worksheet. If you have to file Schedule D, and line 18 or

19 of Schedule D is more than zero, use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040, line 44. But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet instead.

Qualified Dividends and Capital Gain Tax Worksheet. Use the Qualified Dividends and Capital Gain Tax Work- sheet, later, to figure your tax if you do not have to use the Schedule D Tax Worksheet and if any of the following applies.

You reported qualified dividends on Form 1040, line 9b.

You do not have to file Schedule D and you reported capital gain distribu- tions on Form 1040, line 13.

You are filing Schedule D and Schedule D, lines 15 and 16, are both more than zero.

But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet instead. Schedule J. If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J. Foreign Earned Income Tax Work­ sheet. If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555 or 2555-EZ, you must figure your tax using the Foreign Earned Income Tax Work- sheet.

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

Page 43 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 44

Foreign Earned Income Tax Worksheet—Line 44 Keep for Your Records

CAUTION !

If Form 1040, line 43, is zero, do not complete this worksheet. 1. Enter the amount from Form 1040, line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or

Form 2555-EZ, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a. b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are

related to excluded income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. 3. Add lines 1 and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet,

Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, whichever applies. See the instructions for line 44 to see which tax computation method applies. (Do not 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 Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040, line 43, 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 do not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then complete lines 5 and 6 above.

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

1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above. 3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. 4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040).

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

Page 44 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 44

Qualified Dividends and Capital Gain Tax Worksheet—Line 44 Keep for Your Records See the earlier instructions for line 44 to see if you can use this worksheet to figure your tax. Before completing this worksheet, complete Form 1040 through line 43. If you do not have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Form 1040.

Before you begin:

1. Enter the amount from Form 1040, line 43. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount from Form 1040, line 9b* . . . . . . . 2. 3. Are you filing Schedule D?*

Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-. 3.

No. Enter the amount from Form 1040, line 13.

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

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

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

$37,650 if single or married filing separately, $75,300 if married filing jointly or qualifying widow(er), $50,400 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:

$415,050 if single, $233,475 if married filing separately, $466,950 if married filing jointly or qualifying widow(er), $441,000 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 line 26. Also include this amount on Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form 1040, line 44. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet . . . . . . . . . 27.

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

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

Page 45 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 45 Through 49

Line 45 Alternative Minimum Tax (AMT) If you aren't sure whether you owe the AMT, complete the Worksheet To See if You Should Fill in Form 6251. Exception. Fill in Form 6251 instead of using the worksheet if you claimed or received any of the following items.

Accelerated depreciation. Tax-exempt interest from private

activity bonds. Intangible drilling, circulation, re-

search, experimental, or mining costs. Amortization of pollution-control

facilities or depletion. Income or (loss) from tax-shelter

farm activities, passive activities, part- nerships, S corporations, or activities for which you aren't at risk.

Income from long-term contracts not figured using the percent- age-of-completion method.

Interest paid on a home mortgage not used to buy, build, or substantially improve your home.

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.

Form 6251 should be filled in for certain children who are under age 24 at the end of

2016. See the Instructions for Form 6251 for more information.

For help with the alternative mini- mum tax, go to IRS.gov/AMT.

CAUTION !

Line 46 Excess Advance Premium Tax Credit Repayment The premium tax credit helps pay premi- ums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the pre- mium tax credit paid on their behalf di- rectly to the insurance company. If you, your spouse with whom you are filing a joint return, or your dependent was en- rolled in coverage purchased from the Marketplace and advance payments of the premium tax credit were made for the coverage, complete Form 8962 to reconcile (compare) the advance pay- ments with your premium tax credit. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. If the advance credit pay- ments were more than the premium tax credit you can claim, the amount you must repay will be shown on Form 8962, line 29. Enter that amount, if any, on Form 1040, line 46.

You may have to repay excess ad- vance payments of the premium tax credit even if someone else enrolled you, your spouse, or your dependent in Marketplace coverage. In that case, an- other individual may have received the Form 1095-A for the coverage. You may also have to repay excess advance payments of the premium tax credit if you enrolled an individual in coverage through the Marketplace, you do not 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 48 Foreign Tax Credit If you paid income tax to a foreign country or U.S. possession, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so. Exception. You do not have to com- plete 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 were not obligated to pay these amounts to some- one else.

4. You are not 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 do not support terrorism.

For more details on these require- ments, see the Instructions for Form 1116.

Do you meet all five requirements just listed?

Yes. Enter on line 48 the smaller of (a) your total foreign taxes, or (b) the to- tal of the amounts on Form 1040, lines 44 and 46.

No. See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116.

Line 49 Credit for Child and Dependent Care Expenses You may be able to take this credit if you paid someone to care for:

Your qualifying child under age 13 whom you claim as your dependent,

Your disabled spouse or any other disabled person who couldn't care for himself or herself, or

Your child whom you couldn't claim as a dependent because of the rules for Children of divorced or separa­ ted parents in the instructions for line 6c.

For details, use Tax Topic 602 or see Form 2441.

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

Page 46 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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—Line 45 Keep for Your Records 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 through 3; enter on line 4 the amount from Form 1040, line 38, and go to line 5.

Yes. Enter the amount from Form 1040, line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. If you or your spouse was age 65 or older, enter the smaller of the amount on Schedule A, line 4, or 2.5% (0.025) of the amount on Form 1040, line 38. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Enter the total of the amounts from Schedule A, lines 9 and 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Add lines 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Enter any tax refund from Form 1040, lines 10 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. If you completed the Itemized Deductions Worksheet in the Instructions for Schedule A, enter the amount from line 9 of that worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

7. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9. Enter the amount shown below for your filing status. Single or head of household—$53,900 Married filing jointly or qualifying widow(er)—$83,800 Married filing separately—$41,900

. . . . . . . . . . . 9.

10. Is the amount on line 8 more than the amount on line 9?

No. STOP

You do not need to fill in Form 6251. Do not complete the rest of this worksheet.

Yes. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

11. Enter the amount shown below for your filing status. Single or head of household—$119,700 Married filing jointly or qualifying widow(er)—$159,700 Married filing separately—$79,850

. . . . . . . . . . . 11.

12. Is the amount on line 8 more than the amount on line 11?

No. Enter -0-. Skip line 13. Enter on line 14 the amount from line 10, and go to line 15.

Yes. Subtract line 11 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

13. Multiply line 12 by 25% (0.25) and enter the smaller of the result or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.

14. Add lines 10 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.

15. Is the amount on line 14 more than $186,300 ($93,150 if married filing separately)?

Yes. STOP

Fill in Form 6251 to see if you owe the alternative minimum tax.

No. Multiply line 14 by 26% (0.26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.

16. Add Form 1040, line 44 (minus any tax from Form 4972), and Form 1040, line 46. (If you used Schedule J to figure your tax on Form 1040, line 44, refigure that tax without using Schedule J before including it in this calculation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.

Next. Is the amount on line 15 more than the amount on line 16?

Yes. Fill in Form 6251 to see if you owe the alternative minimum tax.

No. You do not owe alternative minimum tax and do not need to fill out Form 6251. Leave line 45 blank.

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

Page 47 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

Line 50 Education Credits If you (or your dependent) paid qualified expenses in 2016 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) 2016 tax return.

Your filing status is married filing separately.

The amount on Form 1040, line 38, is $90,000 or more ($180,000 or more if married filing jointly).

You are taking a deduction for tui- tion and fees on Form 1040, line 34, for the same student.

You, or your spouse, were a non- resident alien for any part of 2016 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 line 68, and IRS.gov/ EdCredit.

Line 51 Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than roll- over contributions, to a traditional or Roth IRA (including a myRA); (b) elec- tive deferrals to a 401(k) or 403(b) plan (including designated Roth contribu- tions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Sav- ings Plan); or (d) contributions to a 501(c)(18)(D) plan.

However, you can't take the credit if either of the following applies.

1. The amount on Form 1040, line 38, is more than $30,750 ($46,125 if head of household; $61,500 if married filing jointly).

2. The person(s) who made the qualified contribution or elective defer- ral (a) was born after January 1, 1999, (b) is claimed as a dependent on some- one else's 2016 tax return, or (c) was a student (defined next).

You were a student if during any part of 5 calendar months of 2016 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.

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

Page 48 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 52

Yes. Subtract line 3 from line 2.

1.

4.

5.

1Number of qualifying children: $1,000. Enter the result.

Is the amount on line 2 more than the amount on line 3?

If the result is not 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 4 blank. Enter -0- on line 5, and go to line 6.

Multiply the amount on line 4 by 5% (0.05). Enter the result.

4

2. 2Enter the amount from Form 1040, line 38.

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

3

CAUTION

● Married �ling jointly — $110,000

● Single, head of household, or qualifying widow(er) — $75,000

● Married �ling separately — $55,000

No. STOP

6. Is the amount on line 1 more than the amount on line 5?

You cannot take the child tax credit on Form 1040, line 52. You also cannot take the additional child tax credit on Form 1040, line 67. Complete the rest of your Form 1040.

Yes. Subtract line 5 from line 1. Enter the result. Go to Part 2.

5

Part 1

6

2016 Child Tax Credit Worksheet—Line 52 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 2016, and meet all the conditions in Steps 1 through 3 in the instructions for line 6c. Make sure you checked the box on Form 1040, line 6c, column (4), for each qualifying child.

2. If you do not have a qualifying child, you cannot claim the child tax credit. 3. Be sure to see “Social security number” in the instructions for line 6c. If your qualifying child has an ITIN

instead of an SSN, �le Schedule 8812. 4. 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, 2555-EZ, or 4563.

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

Page 49 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 52

2016 Child Tax Credit Worksheet—Continued

1040

Yes. STOP

9.

10.

Are the amounts on lines 7 and 8 the same?

You cannot take this credit because there is no tax to reduce. However, you may be able to take the additional child tax credit. See the TIP below.

No. Subtract line 8 from line 7.

Is the amount on line 6 more than the amount on line 9?

Yes. Enter the amount from line 9. Also, you may be able to take the additional child tax credit. See the TIP below.

No. Enter the amount from line 6.

This is your child tax credit.

Enter this amount on Form 1040, line 52.

You may be able to take the additional child tax credit on Form 1040, line 67, if you answered “Yes” on line 9 or line 10 above.

First, complete your Form 1040 through lines 66a and 66b.

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

9

10

7. 7Enter the amount from Form 1040, line 47.

8. Add any amounts from:

8

Keep for Your Records

TIP

Form 1040, line 48

+Form 1040, line 49

Enter the total.

Part 2

+Schedule R, line 22

Before you begin Part 2:

+Form 1040, line 51

+Form 5695, line 30

+Form 1040, line 50

+Form 8910, line 15

+Form 8936, line 23

●

●

Figure the amount of any credits you are claiming on F o r m 5 6 9 5 , P a r t I I ; Form 8910; Form 8936; or Schedule R.

-49- Need more information or forms? Visit IRS.gov.

Page 50 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 53 Through 58

Line 53 Residential Energy Credits Residential energy efficient property credit. You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2016.

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 2016 if they are new and meet certain requirements for energy efficien- cy.

Any insulation material or system primarily designed to reduce heat gain or loss in your home.

Exterior windows (including sky- lights).

Exterior doors. A metal roof or asphalt roof with

pigmented coatings or cooling granules primarily designed to reduce the heat gain in your home.

You may also be able to take this credit for the cost of the following items if the items meet certain performance and quality standards.

Certain electric heat pump water heaters, electric heat pumps, central air conditioners, and natural gas, propane, or oil water heaters.

A qualified furnace or hot water boiler that uses natural gas, propane, or oil.

A stove that burns biomass fuel to heat your home or to heat water for use in your home.

An advanced main air circulating fan used in a natural gas, propane, or oil furnace. Condos and co­ops. If you are a mem- ber of a condominium management as- sociation for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corpora- tion for purposes of these credits. More details. For details, see Form 5695.

Line 54 Other Credits Enter the total of the following credits on line 54 and check the appropriate box(es). Check all boxes that apply. If box c is checked, also enter the applica- ble form number. To find out if you can take the credit, see the form or publica- tion indicated.

General business credit. This credit consists of a number of credits that usu- ally apply only to individuals who are partners, shareholders in an S corpora- tion, self-employed, or who have rental property. See Form 3800 or Pub. 334.

Credit for prior year minimum tax. If you paid alternative minimum tax in a prior year, see Form 8801.

Mortgage interest credit. If a state or local government gave you a mort- gage credit certificate, see Form 8396.

Credit for the elderly or the disa- bled. See Schedule R.

Adoption credit. You may be able to take this credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2016. 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 2015. See Form 8859.

Qualified plug-in electric drive motor vehicle credit. See Form 8936.

Qualified electric vehicle credit. You can't claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have an electric vehicle passive activity credit carried forward from a prior year. See Form 8834.

Alternative motor vehicle credit. See Form 8910 if you placed a new fuel cell motor vehicle in service during 2016.

Alternative fuel vehicle refueling property credit. See Form 8911.

Credit to holders of tax credit bonds. See Form 8912.

Other Taxes Line 58 Unreported Social Security and Medicare Tax from Forms 4137 and 8919 Enter the total of any taxes from Form 4137 and Form 8919. Check the appro- priate box(es). Form 4137. If you received tips of $20 or more in any month and you didn't re- port the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.

Do not include the value of any non- cash tips, such as tickets or passes. You do not pay social security and Medicare taxes or RRTA tax on these noncash tips.

To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.

You may be charged a penalty equal to 50% of the social se­ curity and Medicare or RRTA

tax due on tips you received but didn't report to your employer.

Form 8919. If you are an employee who received wages from an employer who didn't withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 58 the amount from line 13 of Form 8919. In- clude the amount from line 6 of Form 8919 on Form 1040, line 7.

CAUTION !

Need more information or forms? Visit IRS.gov. -50-

Page 51 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 59 Through 61

Line 59 Additional Tax on IRAs, Other Qualified Retirement Plans, etc. If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329. Also see Form 5329 and its instructions for definitions of the terms used here.

1. You received an early distribution from (a) an IRA or other qualified retire- ment plan, (b) an annuity, or (c) a modi- fied endowment contract entered into af- ter June 20, 1988, and the total distribu- tion wasn't rolled over in a qualified rollover contribution.

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, 1945, 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 do not have to file Form 5329. Instead, multiply the taxable amount of the dis- tribution by 10% (0.10) and enter the re- sult on line 59. The taxable amount of the distribution is the part of the distri- bution you reported on Form 1040, line 15b or line 16b, or on Form 4972. Also, enter “No” under the heading Oth­ er Taxes to the left of line 59 to indicate that you do not have to file Form 5329. But you must file Form 5329 if distribu- tion code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception, such as the exceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution.

Line 60a Household Employment Taxes Enter the household employment taxes you owe for having a household em- ployee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.

1. You paid any one household em- ployee (defined below) cash wages of $2,000 or more in 2016. Cash wages in- clude wages paid by check, money or- der, etc. But do not count amounts paid to an employee who was under age 18 at any time in 2016 and was a student.

2. You withheld federal income tax during 2016 at the request of any house- hold employee.

3. You paid total cash wages of $1,000 or more in any calendar quarter of 2015 or 2016 to household employ- ees.

Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysit- ters, nannies, health aides, housekeepers, yard workers, and similar domestic workers.

Line 60b First-time Homebuyer Credit Repayment Enter the first-time homebuyer credit you have to repay if:

You bought the home in 2008, or The home you bought was de-

stroyed, condemned, or sold under threat of condemnation in 2014 and that event occurred during the 36-month period that began on the date you bought the home.

If you bought the home in 2008 and owned and used it as your main home for all of 2016, you can enter your 2016 repayment on this line without attaching Form 5405.

See the Form 5405 instructions for details and for exceptions to the repay- ment rule.

Line 61 Health Care: Individual Responsibility For each month of 2016, you must ei- ther:

Have qualifying health care cover- age for yourself, your spouse (if filing jointly), and anyone you can or do claim as a dependent (you are treated as hav- ing coverage for any month in which you have coverage for at least 1 day of the month),

Qualify for an exemption from the requirement to have health care cover- age, or

Make a shared responsibility pay- ment with your return and enter the amount on this line.

If you had qualifying health care cov- erage (called minimum essential cover- age) for every month of 2016 for your- self, your spouse (if filing jointly), and anyone you can or do claim as a depend- ent, check the box on this line and leave the entry space blank.

You can check the box even if: A dependent child who was born

or adopted during the year was not cov- ered by your insurance during the month of or months before birth or adoption (but the child must have had minimum essential coverage every month of 2016 following the birth or adoption), or

A spouse or dependent who died during the year was not covered by your insurance during the month of death and months after death (but he or she must have had minimum essential coverage every month of 2016 he or she was alive).

If you cannot check the box on this line, you must generally either claim a coverage exemption on Form 8965 or report a shared responsibility payment on line 61 for each month that you, your spouse (if filing jointly), or someone you can or do claim as a dependent didn’t have coverage. See the Instruc- tions for Form 8965 for information on coverage exemptions and figuring the shared responsibility payment. Howev- er, if you can be claimed as a dependent, you do not need to check the box, claim a coverage exemption or report a pay- ment. Leave the entry space blank. You do not need to attach Form 8965 or see its instructions.

-51- Need more information or forms? Visit IRS.gov.

Page 52 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 61 and 62

If you or someone in your household had minimum essential coverage in 2016, the provider of that coverage is re- quired to send you a Form 1095-A, 1095-B, or 1095-C (with Part III com- pleted) that lists individuals in your fam- ily who were enrolled in the coverage and shows their months of coverage.

Individuals enrolled in health in- surance coverage through the Market- place generally receive this information on Form 1095-A, Health Insurance Mar- ketplace Statement.

Individuals enrolled in health in- surance coverage provided by their em- ployer generally receive this information on either Form 1095-B, Health Cover- age, or on Form 1095-C, Employer-Pro- vided Health Insurance Offer and Cov- erage.

Individuals enrolled in a govern- ment-sponsored health program or in other types of coverage generally re- ceive this information on Form 1095-B, Health Coverage.

You should receive the Form 1095-A by early February 2017 and Form 1095-B or 1095-C by early March 2017, if applicable. You do not need to wait to receive your Form 1095-B or 1095-C to file your return. You may rely on other information about your coverage to complete line 61. Do not include Form 1095-A, Form 1095-B, or Form 1095-C with your tax return.

Your health care coverage provider may have asked for your social security number. To understand why, go to IRS.gov/ACASSN. Minimum essential coverage. Most health care coverage that people have is minimum essential coverage.

Minimum essential coverage in- cludes:

Most types of health care coverage provided by your employer,

Many types of government-spon- sored health care coverage including Medicare, most Medicaid coverage, and most health care coverage provided to veterans and active duty service mem- bers,

Health care coverage you buy through the Marketplace, and

Certain types of health care cover- age you buy directly from an insurance company.

See the Instructions for Form 8965 for more information on what qualifies as minimum essential coverage. Reminder—health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about health insurance options for you and your family, how to buy health insur- ance, and how you might qualify to get financial assistance to buy health insur- ance. Premium tax credit. If you, your spouse, or a dependent enrolled in health insurance through the Marketplace, you may be able to claim the premium tax credit. See the instructions for line 69 and Form 8962.

Line 62 Other Taxes Use line 62 to report any taxes not re- ported elsewhere on your return or other schedules. To find out if you owe the tax, see the form or publication indica- ted. Enter on line 62 the total of all the following taxes you owe.

Additional Medicare Tax. See Form 8959 and its instructions if the total of your 2016 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 do not owe the tax. In that case, you may be able to get a refund of the tax withheld. See the Instructions for Form 8959 to find out how to report the withheld tax on Form 8959.

Check box a if you owe the tax.

Net Investment Income Tax. See Form 8960 and its instructions if the amount on Form 1040, line 38, is more than:

$125,000 if married filing sepa- rately,

$250,000 if married filing jointly or qualifying widow(er), or

$200,000 if single or head of household. If you file Form 2555 or 2555-EZ, see Form 8960 and its instructions if the amount on Form 1040, line 38, is more than:

$23,700 if married filing separate- ly,

$148,700 if married filing jointly or qualifying widow(er), or

$98,700 if single or head of house- hold.

Check box b if you owe the tax. Other taxes. For the following taxes, check box c and, in the space next to that box, enter the amount of the tax and the code that identifies it. If you need more room, attach a statement listing the amount of each tax and the code.

1. Additional tax on health savings account (HSA) distributions (see Form 8889, Part II). Identify as “HSA.”

2. Additional tax on an HSA be- cause you didn't remain an eligible indi- vidual during the testing period (see Form 8889, Part III). Identify as “HDHP.”

3. Additional tax on Archer MSA distributions (see Form 8853). Identify as “MSA.”

4. Additional tax on Medicare Ad- vantage MSA distributions (see Form 8853). Identify as “Med MSA.”

5. Recapture of the following cred- its.

a. Investment credit (see Form 4255). Identify as “ICR.”

b. Low-income housing credit (see Form 8611). Identify as “LIHCR.”

c. Indian employment credit (see Form 8845). Identify as “IECR.”

d. New markets credit (see Form 8874). Identify as “NMCR.”

e. Credit for employer-provided child care facilities (see Form 8882). Identify as “ECCFR.”

f. Alternative motor vehicle credit (see Form 8910). Identify as “AMVCR.”

g. Alternative fuel vehicle refueling property credit (see Form 8911). Identi- fy as “ARPCR.”

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

Page 53 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 62 Through 65

h. Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as “8936R.”

6. Recapture of federal mortgage subsidy. If you sold your home in 2016 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, see Form 8828. Identify as “FMSR.”

7. Section 72(m)(5) excess benefits tax (see Pub. 560). Identify as “Sec. 72(m)(5).”

8. Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identi- fy as “UT.”

9. Golden parachute payments. If you received an excess parachute pay- ment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13. Identify as “EPP.”

10. Tax on accumulation distribution of trusts (see Form 4970). Identify as “ADT.”

11. Excise tax on insider stock com- pensation from an expatriated corpora- tion. See section 4985. Identify as “ISC.”

12. Interest on the tax due on install- ment income from the sale of certain residential lots and timeshares. Identify as “453(l)(3).”

13. Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as “453A(c).”

14. Additional tax on recapture of a charitable contribution deduction relat- ing to a fractional interest in tangible personal property. See Pub. 526. Identi- fy as “FITPP.”

15. Look-back interest under section 167(g) or 460(b). See Form 8697 or 8866. Identify as “8697” or “8866.”

16. Additional tax on income you re- ceived from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This in- come should be shown in box 12 of Form W-2 with code Z, or in box 15b of Form 1099-MISC. The tax is 20% of the

amount required to be included in in- come plus an interest amount deter- mined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Identify as “NQDC.”

17. Additional tax on compensation you received from a nonqualified defer- red compensation plan described in sec- tion 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2016. The tax is 20% of the amount required to be in- cluded in income plus an interest amount determined under section 457A(c)(2). See section 457A for de- tails. Identify as “457A.”

18. Tax on noneffectively connected income for any part of the year you were a nonresident alien (see the Instructions for Form 1040NR). Identify as “1040NR.”

19. Any interest amount from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a sec- tion 1291 fund. Identify as “1291INT.”

20. Any interest amount from Form 8621, line 24. Identify as “1294INT.”

Payments Line 64 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 64. 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 the front of your return. Attach Forms W-2G and 1099-R to the front of your return if federal in- come tax was withheld.

If you received a 2016 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 64. 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 64. Attach Form 8959.

Also include on line 64 any federal income tax withheld that is shown on a Schedule K-1.

Line 65 2016 Estimated Tax Payments Enter any estimated federal income tax payments you made for 2016. Include any overpayment that you applied to your 2016 estimated tax from:

Your 2015 return, or An amended return (Form 1040X).

If you and your spouse paid joint esti- mated tax but are now filing separate in- come tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can't agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2016. For an example and more in- formation, see Pub. 505. Be sure to show both social security numbers (SSNs) in the space provided on the sep- arate 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 2016 or in 2017 before filing a 2016 return. Divorced taxpayers. If you got di- vorced in 2016 and you made joint esti- mated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040. If you were divorced and re- married in 2016, enter your present spouse's SSN in the space provided on the front of Form 1040. Also, under the heading Payments to the left of line 65, enter your former spouse's SSN, fol- lowed by “DIV.” Name change. If you changed your name and you made estimated tax pay- ments using your former name, attach a statement to the front of Form 1040 that explains all the payments you and your spouse made in 2016 and the name(s) and SSN(s) under which you made them.

-53- Need more information or forms? Visit IRS.gov.

Page 54 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 66a and 66b

Lines 66a and 66b— 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 do not owe any tax or did not have any tax withheld.

To Take the EIC: Follow the steps below. Complete the worksheet that applies to you or let the IRS

figure the credit for you. If you have a qualifying child, complete and attach Sched-

ule EIC. For help in determining if you are eligible for the EIC, go to IRS.gov/eitc and click on “EITC Assistant.” This service is available in English and Spanish.

If you take the EIC even though you aren't eligible and it is determined that your error is due to reckless or in­ tentional disregard of the EIC rules, you won't be al­

lowed to take the credit for 2 years even if you are otherwise el­ igible to do so. If you fraudulently take the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You may also have to pay penalties.

All Filers 1. If, in 2016:

3 or more children lived with you, is the amount on Form 1040, line 38, less than $47,955 ($53,505 if married filing jointly)? 2 children lived with you, is the amount on Form 1040, line 38, less than $44,648 ($50,198 if married filing jointly)? 1 child lived with you, is the amount on Form 1040, line 38, less than $39,296 ($44,846 if married filing jointly)? No children lived with you, is the amount on Form 1040, line 38, less than $14,880 ($20,430 if married filing jointly)?

Yes. Continue �

No. STOP You can't take the credit.

2. Do you, and your spouse if filing a joint return, have a social security number 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 66a.

3. Is your filing status married filing separately? Yes. STOP You can't take the credit.

No. Continue �

CAUTION !

Step 1

4. Are you filing Form 2555 or 2555-EZ (relating to foreign earned income)?

Yes. STOP You can't take the credit.

No. Continue �

5. Were you or your spouse a nonresident alien for any part of 2016?

Yes. See Nonresident aliens, later, under Definitions and Special Rules.

No. Go to Step 2.

Investment Income 1. Add the amounts from

Form 1040: Line 8a

Line 8b +

Line 9a +

Line 13* +

Investment Income =

*If line 13 is a loss, enter -0-.

2. Is your investment income more than $3,400? Yes. Continue

� No. Skip question 3; go to question 4.

3. Are you filing Form 4797 (relating to sales of business property)?

Yes. See Form 4797 filers, later, under Definitions and Special Rules.

No. STOP You can't take the credit.

4. Do any of the following apply for 2016? 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.

Step 2

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

Page 55 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 66a and 66b

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 2016 and younger than you (or your spouse, if filing jointly)

or

Under age 24 at the end of 2016, 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 2016 or is filing a joint return for 2016 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 2016.

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 2016 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 2016, see Qualifying

child of more than one person, later. If the child was married, see Married child, later.

Step 3 1. Do you have at least one child who meets the conditions to be your qualifying child? Yes. The child must have a valid social security number (SSN) as defined later, unless the child was born and died in 2016. If at least one qualifying child has a valid SSN (or was born or died in 2016), go to question 2. Otherwise, you can't take the credit.

No. Skip questions 2 and 3; go to Step 4.

2. Are you filing a joint return for 2016? Yes. Skip question 3 and Step 4; go to Step 5.

No. Continue �

3. Could you be a qualifying child of another person for 2016? (Check “No” if the other person isn't required to file, and isn't filing, a 2016 tax return or is filing a 2016 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 66a.

No. Skip Step 4; go to Step 5.

Filers Without a Qualifying Child

1. Is the amount on Form 1040, line 38, less than $14,880 ($20,430 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 2016? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1951, and before January 2, 1992.) If your spouse died in 2016 or if you are preparing a return for someone who died in 2016, 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 2016? 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 66a.

Step 4

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

Page 56 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 66a and 66b

4. Are you filing a joint return for 2016? Yes. Skip questions 5 and 6; go to Step 5.

No. Continue �

5. Could you be a qualifying child of another person for 2016? (Check “No” if the other person isn't required to file, and isn't filing, a 2016 tax return or is filing a 2016 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 66a.

No. Continue �

6. Can you be claimed as a dependent on someone else's 2016 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, line 7 . . . 1.

2. Enter any amount included on Form 1040, line 7, that is a taxable scholarship or fellowship grant not reported on a Form W-2 . . . . . . . . . . 2.

3. Enter any amount included on Form 1040, line 7, that you received for work performed while an inmate in a penal institution. (Enter “PRI” and the same amount on the dotted line next to Form 1040, line 7) . . . . . . . . . . . . . . . . . . . 3.

4. Enter any amount included on Form 1040, line 7, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. (Enter “DFC” and the same amount on the dotted line next to Form 1040, line 7.) This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received . . . . . . . 4.

5. Enter any amount included on Form 1040, line 7, that is a Medicaid waiver payment you exclude from income. (See the instructions for line 21) . . . . . . . . . . . . . . . . . . . . . . 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 this amount on Form 1040, line 66b. 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.

2. Were you self-employed at any time in 2016, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C or C-EZ as a statutory employee?

Yes. Skip question 3 and Step 6; go to Worksheet B.

No. Continue �

3. If you have: 3 or more qualifying children, is your earned income less than $47,955 ($53,505 if married filing jointly)? 2 qualifying children, is your earned income less than $44,648 ($50,198 if married filing jointly)? 1 qualifying child, is your earned income less than $39,296 ($44,846 if married filing jointly)? No qualifying children, is your earned income less than $14,880 ($20,430 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.

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

Church employees. Determine how much of the amount on Form 1040, line 7, was also reported on Schedule SE, Sec- tion B, line 5a. Subtract that amount from the amount on Form 1040, line 7, and enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040, line 7). Be sure to answer “Yes” to question 2 in Step 5. Clergy. The following instructions apply to ministers, mem- bers of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Sched- ule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040, line 7:

1. Enter “Clergy” on the dotted line next to Form 1040, line 66a.

Step 6

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

Page 57 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 66a and 66b

2. Determine how much of the amount on Form 1040, line 7, was also reported on Schedule SE, Section A, line 2, or Section B, line 2.

3. Subtract that amount from the amount on Form 1040, line 7. Enter the result on line 1 of the worksheet in Step 5 (in- stead of entering the actual amount from Form 1040, line 7).

4. Be sure to answer “Yes” to question 2 in Step 5.

Combat pay, nontaxable. If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is ex- cluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to.

Credit figured by the IRS. To have the IRS figure your EIC: 1. Enter “EIC” on the dotted line next to Form 1040,

line 66a. 2. Be sure you enter the nontaxable combat pay you elect to

include in earned income on Form 1040, line 66b. 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.

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 in the instructions for line 6c and Members of the military, later. A child is considered to have lived with you for more than half of 2016 if the child was born or died in 2016 and your home was this child's home for more than half the time he or she was alive in 2016.

Form 4797 filers. If the amount on Form 1040, line 13, in- cludes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC. Form 8862, who must file. You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But do not 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, do not 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 2016 is a qualifying child only if (a) you can claim him or her as your dependent on Form 1040, line 6c, or (b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or separated parents in the instructions for line 6c. 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 do not 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 66a.

Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2016, the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condi- tion (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents in the instructions for line 6c applies.

1. Dependency exemption (line 6c). 2. Child tax credits (lines 52 and 67). 3. Head of household filing status (line 4). 4. Credit for child and dependent care expenses (line 49). 5. Exclusion for dependent care benefits (Form 2441, Part

III). 6. Earned income credit (lines 66a and 66b).

No other person can take any of the six tax benefits just listed unless he or she has a different qualifying child. If you and any other person can claim the child as a qualifying child, the fol- lowing 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 do not file a joint return together but both parents 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 2016. If the child lived with each parent for the same amount of time, the IRS will

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

Page 58 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 66a and 66b

treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2016.

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 2016.

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 2016, 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 six tax benefits listed here for which you otherwise qualify. Your mother can't claim any of the six tax benefits listed here unless she has a different qualifying child. 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. 596. If you won't be taking the EIC with a qualifying child, enter

“No” on the dotted line next to line 66a. 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 by the due date of your 2016 re- turn (including extensions), you can't claim the EIC on either your original or an amended 2016 return, even if you later get an SSN. Also, if a child didn't have an SSN by the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the EIC on either your original or an amended 2016 return, even if that child later gets an SSN. Student. A student is a child who during any part of 5 calendar months of 2016 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school of- fering courses only through the Internet.

Welfare benefits, effect of credit on. Any refund you receive as a result of taking the EIC can't be counted as income when determining if you or anyone else is eligible for benefits or as- sistance, or how much you or anyone else can receive, under any federal program or under any state or local program fi- nanced in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supple- mental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will af- fect your benefits.

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

Page 59 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 66a and 66b

AWorksheet —2016 EIC—Lines 66a and 66b

1040

Yes. Skip line 5; enter the amount from line 2 on line 6.

STOP

Keep for Your Records

Before you begin:

1.

2.

3.

4.

5.

1Enter your earned income from Step 5.

Enter the amount from Form 1040, line 38.

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, line 66a.

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 $8,300 ($13,850 if married �ling jointly)?

● 1 or more qualifying children, is the amount on line 3 less than $18,200 ($23,750 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 2016.

EIC

1040

CAUTION

Be sure you are using the correct worksheet. Use this worksheet only if you answered “No” to Step 5, question 2. Otherwise, use Worksheet B.

Look up the amount on line 1 above in the EIC Table (right after Worksheet B) to �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 cannot take the credit. Enter “No” on the dotted line next to line 66a.

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

Page 60 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 66a and 66b

BWorksheet —2016 EIC—Lines 66a and 66b

STOP

Keep for Your Records

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

1a.

2.

3.

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

Subtract line 1d from 1c.

Do not 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 or C-EZ

2 qualifying children, is line 4b less than $44,648 ($50,198 if married �ling jointly)? 1 qualifying child, is line 4b less than $39,296 ($44,846 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; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1*.

+

Combine lines 2a and 2b. 2cc. =

Enter the amount from Schedule C, line 1, or Schedule C-EZ, 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 $14,880 ($20,430 if married �ling jointly)?

No. You cannot take the credit. Enter “No” on the dotted line next to line 66a.

*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 cannot take the credit. Enter “No” on the dotted line next to line 66a.

4a

STOP

3 or more qualifying children, is line 4b less than $47,955 ($53,505 if married �ling jointly)?

b. 1b+

–

●

●

●

●

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

Page 61 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 66a and 66b

BWorksheet —2016 EIC—Lines 66a and 66b—Continued

1040

Skip line 10; enter the amount from line 7 on line 11.Yes.

STOP

Keep for Your Records

6.

7.

8.

9.

10.

6Enter your total earned income from Part 4, line 4b.

Look up the amount on line 6 above in the EIC Table to �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, line 38.

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.

Enter this amount on Form 1040, line 66a.

8

11

Part 5

Part 7

All Filers Using Worksheet B

Your Earned Income Credit

7

If line 7 is zero, You cannot take the credit. Enter “No” on the dotted line next to line 66a.

No qualifying children, is the amount on line 8 less than $8,300 ($13,850 if married �ling jointly)?

1 or more qualifying children, is the amount on line 8 less than $18,200 ($23,750 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 2016.

EIC

1040

Part 6

Filers Who Answered “No” on Line 9

CAUTION

11.

●

●

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

2016 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 the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

$1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34

100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439

1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

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

Page 62 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

(Continued)

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

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869 6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891 6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914 6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936 6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959 6,600 6,650 506 2,253 2,650 2,981 506 2,253 2,650 2,981 6,650 6,700 506 2,270 2,670 3,004 506 2,270 2,670 3,004 6,700 6,750 506 2,287 2,690 3,026 506 2,287 2,690 3,026 6,750 6,800 506 2,304 2,710 3,049 506 2,304 2,710 3,049 6,800 6,850 506 2,321 2,730 3,071 506 2,321 2,730 3,071 6,850 6,900 506 2,338 2,750 3,094 506 2,338 2,750 3,094 6,900 6,950 506 2,355 2,770 3,116 506 2,355 2,770 3,116 6,950 7,000 506 2,372 2,790 3,139 506 2,372 2,790 3,139 7,000 7,050 506 2,389 2,810 3,161 506 2,389 2,810 3,161 7,050 7,100 506 2,406 2,830 3,184 506 2,406 2,830 3,184 7,100 7,150 506 2,423 2,850 3,206 506 2,423 2,850 3,206 7,150 7,200 506 2,440 2,870 3,229 506 2,440 2,870 3,229 7,200 7,250 506 2,457 2,890 3,251 506 2,457 2,890 3,251 7,250 7,300 506 2,474 2,910 3,274 506 2,474 2,910 3,274 7,300 7,350 506 2,491 2,930 3,296 506 2,491 2,930 3,296 7,350 7,400 506 2,508 2,950 3,319 506 2,508 2,950 3,319 7,400 7,450 506 2,525 2,970 3,341 506 2,525 2,970 3,341 7,450 7,500 506 2,542 2,990 3,364 506 2,542 2,990 3,364 7,500 7,550 506 2,559 3,010 3,386 506 2,559 3,010 3,386 7,550 7,600 506 2,576 3,030 3,409 506 2,576 3,030 3,409 7,600 7,650 506 2,593 3,050 3,431 506 2,593 3,050 3,431 7,650 7,700 506 2,610 3,070 3,454 506 2,610 3,070 3,454 7,700 7,750 506 2,627 3,090 3,476 506 2,627 3,090 3,476 7,750 7,800 506 2,644 3,110 3,499 506 2,644 3,110 3,499 7,800 7,850 506 2,661 3,130 3,521 506 2,661 3,130 3,521 7,850 7,900 506 2,678 3,150 3,544 506 2,678 3,150 3,544 7,900 7,950 506 2,695 3,170 3,566 506 2,695 3,170 3,566 7,950 8,000 506 2,712 3,190 3,589 506 2,712 3,190 3,589 8,000 8,050 506 2,729 3,210 3,611 506 2,729 3,210 3,611 8,050 8,100 506 2,746 3,230 3,634 506 2,746 3,230 3,634 8,100 8,150 506 2,763 3,250 3,656 506 2,763 3,250 3,656 8,150 8,200 506 2,780 3,270 3,679 506 2,780 3,270 3,679 8,200 8,250 506 2,797 3,290 3,701 506 2,797 3,290 3,701 8,250 8,300 506 2,814 3,310 3,724 506 2,814 3,310 3,724 8,300 8,350 501 2,831 3,330 3,746 506 2,831 3,330 3,746 8,350 8,400 498 2,848 3,350 3,769 506 2,848 3,350 3,769 8,400 8,450 494 2,865 3,370 3,791 506 2,865 3,370 3,791 8,450 8,500 490 2,882 3,390 3,814 506 2,882 3,390 3,814 8,500 8,550 486 2,899 3,410 3,836 506 2,899 3,410 3,836 8,550 8,600 482 2,916 3,430 3,859 506 2,916 3,430 3,859 8,600 8,650 479 2,933 3,450 3,881 506 2,933 3,450 3,881 8,650 8,700 475 2,950 3,470 3,904 506 2,950 3,470 3,904 8,700 8,750 471 2,967 3,490 3,926 506 2,967 3,490 3,926 8,750 8,800 467 2,984 3,510 3,949 506 2,984 3,510 3,949 8,800 8,850 463 3,001 3,530 3,971 506 3,001 3,530 3,971 8,850 8,900 459 3,018 3,550 3,994 506 3,018 3,550 3,994 8,900 8,950 456 3,035 3,570 4,016 506 3,035 3,570 4,016 8,950 9,000 452 3,052 3,590 4,039 506 3,052 3,590 4,039 9,000 9,050 448 3,069 3,610 4,061 506 3,069 3,610 4,061 9,050 9,100 444 3,086 3,630 4,084 506 3,086 3,630 4,084 9,100 9,150 440 3,103 3,650 4,106 506 3,103 3,650 4,106 9,150 9,200 436 3,120 3,670 4,129 506 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 the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

9,200 9,250 433 3,137 3,690 4,151 506 3,137 3,690 4,151 9,250 9,300 429 3,154 3,710 4,174 506 3,154 3,710 4,174 9,300 9,350 425 3,171 3,730 4,196 506 3,171 3,730 4,196 9,350 9,400 421 3,188 3,750 4,219 506 3,188 3,750 4,219 9,400 9,450 417 3,205 3,770 4,241 506 3,205 3,770 4,241 9,450 9,500 413 3,222 3,790 4,264 506 3,222 3,790 4,264 9,500 9,550 410 3,239 3,810 4,286 506 3,239 3,810 4,286 9,550 9,600 406 3,256 3,830 4,309 506 3,256 3,830 4,309 9,600 9,650 402 3,273 3,850 4,331 506 3,273 3,850 4,331 9,650 9,700 398 3,290 3,870 4,354 506 3,290 3,870 4,354 9,700 9,750 394 3,307 3,890 4,376 506 3,307 3,890 4,376 9,750 9,800 391 3,324 3,910 4,399 506 3,324 3,910 4,399 9,800 9,850 387 3,341 3,930 4,421 506 3,341 3,930 4,421 9,850 9,900 383 3,358 3,950 4,444 506 3,358 3,950 4,444 9,900 9,950 379 3,373 3,970 4,466 506 3,373 3,970 4,466 9,950 10,000 375 3,373 3,990 4,489 506 3,373 3,990 4,489

10,000 10,050 371 3,373 4,010 4,511 506 3,373 4,010 4,511 10,050 10,100 368 3,373 4,030 4,534 506 3,373 4,030 4,534 10,100 10,150 364 3,373 4,050 4,556 506 3,373 4,050 4,556 10,150 10,200 360 3,373 4,070 4,579 506 3,373 4,070 4,579 10,200 10,250 356 3,373 4,090 4,601 506 3,373 4,090 4,601 10,250 10,300 352 3,373 4,110 4,624 506 3,373 4,110 4,624 10,300 10,350 348 3,373 4,130 4,646 506 3,373 4,130 4,646 10,350 10,400 345 3,373 4,150 4,669 506 3,373 4,150 4,669 10,400 10,450 341 3,373 4,170 4,691 506 3,373 4,170 4,691 10,450 10,500 337 3,373 4,190 4,714 506 3,373 4,190 4,714 10,500 10,550 333 3,373 4,210 4,736 506 3,373 4,210 4,736 10,550 10,600 329 3,373 4,230 4,759 506 3,373 4,230 4,759 10,600 10,650 326 3,373 4,250 4,781 506 3,373 4,250 4,781 10,650 10,700 322 3,373 4,270 4,804 506 3,373 4,270 4,804 10,700 10,750 318 3,373 4,290 4,826 506 3,373 4,290 4,826 10,750 10,800 314 3,373 4,310 4,849 506 3,373 4,310 4,849 10,800 10,850 310 3,373 4,330 4,871 506 3,373 4,330 4,871 10,850 10,900 306 3,373 4,350 4,894 506 3,373 4,350 4,894 10,900 10,950 303 3,373 4,370 4,916 506 3,373 4,370 4,916 10,950 11,000 299 3,373 4,390 4,939 506 3,373 4,390 4,939 11,000 11,050 295 3,373 4,410 4,961 506 3,373 4,410 4,961 11,050 11,100 291 3,373 4,430 4,984 506 3,373 4,430 4,984 11,100 11,150 287 3,373 4,450 5,006 506 3,373 4,450 5,006 11,150 11,200 283 3,373 4,470 5,029 506 3,373 4,470 5,029 11,200 11,250 280 3,373 4,490 5,051 506 3,373 4,490 5,051 11,250 11,300 276 3,373 4,510 5,074 506 3,373 4,510 5,074 11,300 11,350 272 3,373 4,530 5,096 506 3,373 4,530 5,096 11,350 11,400 268 3,373 4,550 5,119 506 3,373 4,550 5,119 11,400 11,450 264 3,373 4,570 5,141 506 3,373 4,570 5,141 11,450 11,500 260 3,373 4,590 5,164 506 3,373 4,590 5,164 11,500 11,550 257 3,373 4,610 5,186 506 3,373 4,610 5,186 11,550 11,600 253 3,373 4,630 5,209 506 3,373 4,630 5,209 11,600 11,650 249 3,373 4,650 5,231 506 3,373 4,650 5,231 11,650 11,700 245 3,373 4,670 5,254 506 3,373 4,670 5,254 11,700 11,750 241 3,373 4,690 5,276 506 3,373 4,690 5,276 11,750 11,800 238 3,373 4,710 5,299 506 3,373 4,710 5,299 11,800 11,850 234 3,373 4,730 5,321 506 3,373 4,730 5,321 11,850 11,900 230 3,373 4,750 5,344 506 3,373 4,750 5,344 11,900 11,950 226 3,373 4,770 5,366 506 3,373 4,770 5,366 11,950 12,000 222 3,373 4,790 5,389 506 3,373 4,790 5,389 12,000 12,050 218 3,373 4,810 5,411 506 3,373 4,810 5,411 12,050 12,100 215 3,373 4,830 5,434 506 3,373 4,830 5,434 12,100 12,150 211 3,373 4,850 5,456 506 3,373 4,850 5,456 12,150 12,200 207 3,373 4,870 5,479 506 3,373 4,870 5,479 12,200 12,250 203 3,373 4,890 5,501 506 3,373 4,890 5,501 12,250 12,300 199 3,373 4,910 5,524 506 3,373 4,910 5,524 12,300 12,350 195 3,373 4,930 5,546 506 3,373 4,930 5,546 12,350 12,400 192 3,373 4,950 5,569 506 3,373 4,950 5,569 12,400 12,450 188 3,373 4,970 5,591 506 3,373 4,970 5,591 12,450 12,500 184 3,373 4,990 5,614 506 3,373 4,990 5,614 12,500 12,550 180 3,373 5,010 5,636 506 3,373 5,010 5,636 12,550 12,600 176 3,373 5,030 5,659 506 3,373 5,030 5,659 12,600 12,650 173 3,373 5,050 5,681 506 3,373 5,050 5,681 12,650 12,700 169 3,373 5,070 5,704 506 3,373 5,070 5,704 12,700 12,750 165 3,373 5,090 5,726 506 3,373 5,090 5,726 12,750 12,800 161 3,373 5,110 5,749 506 3,373 5,110 5,749

Page 63 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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. - 63 -

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

12,800 12,850 157 3,373 5,130 5,771 506 3,373 5,130 5,771 12,850 12,900 153 3,373 5,150 5,794 506 3,373 5,150 5,794 12,900 12,950 150 3,373 5,170 5,816 506 3,373 5,170 5,816 12,950 13,000 146 3,373 5,190 5,839 506 3,373 5,190 5,839 13,000 13,050 142 3,373 5,210 5,861 506 3,373 5,210 5,861 13,050 13,100 138 3,373 5,230 5,884 506 3,373 5,230 5,884 13,100 13,150 134 3,373 5,250 5,906 506 3,373 5,250 5,906 13,150 13,200 130 3,373 5,270 5,929 506 3,373 5,270 5,929 13,200 13,250 127 3,373 5,290 5,951 506 3,373 5,290 5,951 13,250 13,300 123 3,373 5,310 5,974 506 3,373 5,310 5,974 13,300 13,350 119 3,373 5,330 5,996 506 3,373 5,330 5,996 13,350 13,400 115 3,373 5,350 6,019 506 3,373 5,350 6,019 13,400 13,450 111 3,373 5,370 6,041 506 3,373 5,370 6,041 13,450 13,500 107 3,373 5,390 6,064 506 3,373 5,390 6,064 13,500 13,550 104 3,373 5,410 6,086 506 3,373 5,410 6,086 13,550 13,600 100 3,373 5,430 6,109 506 3,373 5,430 6,109 13,600 13,650 96 3,373 5,450 6,131 506 3,373 5,450 6,131 13,650 13,700 92 3,373 5,470 6,154 506 3,373 5,470 6,154 13,700 13,750 88 3,373 5,490 6,176 506 3,373 5,490 6,176 13,750 13,800 85 3,373 5,510 6,199 506 3,373 5,510 6,199 13,800 13,850 81 3,373 5,530 6,221 506 3,373 5,530 6,221 13,850 13,900 77 3,373 5,550 6,244 501 3,373 5,550 6,244 13,900 13,950 73 3,373 5,572 6,269 498 3,373 5,572 6,269 13,950 14,000 69 3,373 5,572 6,269 494 3,373 5,572 6,269 14,000 14,050 65 3,373 5,572 6,269 490 3,373 5,572 6,269 14,050 14,100 62 3,373 5,572 6,269 486 3,373 5,572 6,269 14,100 14,150 58 3,373 5,572 6,269 482 3,373 5,572 6,269 14,150 14,200 54 3,373 5,572 6,269 479 3,373 5,572 6,269 14,200 14,250 50 3,373 5,572 6,269 475 3,373 5,572 6,269 14,250 14,300 46 3,373 5,572 6,269 471 3,373 5,572 6,269 14,300 14,350 42 3,373 5,572 6,269 467 3,373 5,572 6,269 14,350 14,400 39 3,373 5,572 6,269 463 3,373 5,572 6,269 14,400 14,450 35 3,373 5,572 6,269 459 3,373 5,572 6,269 14,450 14,500 31 3,373 5,572 6,269 456 3,373 5,572 6,269 14,500 14,550 27 3,373 5,572 6,269 452 3,373 5,572 6,269 14,550 14,600 23 3,373 5,572 6,269 448 3,373 5,572 6,269 14,600 14,650 20 3,373 5,572 6,269 444 3,373 5,572 6,269 14,650 14,700 16 3,373 5,572 6,269 440 3,373 5,572 6,269 14,700 14,750 12 3,373 5,572 6,269 436 3,373 5,572 6,269 14,750 14,800 8 3,373 5,572 6,269 433 3,373 5,572 6,269 14,800 14,850 4 3,373 5,572 6,269 429 3,373 5,572 6,269 14,850 14,900 * 3,373 5,572 6,269 425 3,373 5,572 6,269 14,900 14,950 0 3,373 5,572 6,269 421 3,373 5,572 6,269 14,950 15,000 0 3,373 5,572 6,269 417 3,373 5,572 6,269 15,000 15,050 0 3,373 5,572 6,269 413 3,373 5,572 6,269 15,050 15,100 0 3,373 5,572 6,269 410 3,373 5,572 6,269 15,100 15,150 0 3,373 5,572 6,269 406 3,373 5,572 6,269 15,150 15,200 0 3,373 5,572 6,269 402 3,373 5,572 6,269 15,200 15,250 0 3,373 5,572 6,269 398 3,373 5,572 6,269 15,250 15,300 0 3,373 5,572 6,269 394 3,373 5,572 6,269 15,300 15,350 0 3,373 5,572 6,269 391 3,373 5,572 6,269 15,350 15,400 0 3,373 5,572 6,269 387 3,373 5,572 6,269 15,400 15,450 0 3,373 5,572 6,269 383 3,373 5,572 6,269 15,450 15,500 0 3,373 5,572 6,269 379 3,373 5,572 6,269 15,500 15,550 0 3,373 5,572 6,269 375 3,373 5,572 6,269 15,550 15,600 0 3,373 5,572 6,269 371 3,373 5,572 6,269 15,600 15,650 0 3,373 5,572 6,269 368 3,373 5,572 6,269 15,650 15,700 0 3,373 5,572 6,269 364 3,373 5,572 6,269 15,700 15,750 0 3,373 5,572 6,269 360 3,373 5,572 6,269 15,750 15,800 0 3,373 5,572 6,269 356 3,373 5,572 6,269 15,800 15,850 0 3,373 5,572 6,269 352 3,373 5,572 6,269 15,850 15,900 0 3,373 5,572 6,269 348 3,373 5,572 6,269 15,900 15,950 0 3,373 5,572 6,269 345 3,373 5,572 6,269 15,950 16,000 0 3,373 5,572 6,269 341 3,373 5,572 6,269

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

16,000 16,050 0 3,373 5,572 6,269 337 3,373 5,572 6,269 16,050 16,100 0 3,373 5,572 6,269 333 3,373 5,572 6,269 16,100 16,150 0 3,373 5,572 6,269 329 3,373 5,572 6,269 16,150 16,200 0 3,373 5,572 6,269 326 3,373 5,572 6,269 16,200 16,250 0 3,373 5,572 6,269 322 3,373 5,572 6,269 16,250 16,300 0 3,373 5,572 6,269 318 3,373 5,572 6,269 16,300 16,350 0 3,373 5,572 6,269 314 3,373 5,572 6,269 16,350 16,400 0 3,373 5,572 6,269 310 3,373 5,572 6,269 16,400 16,450 0 3,373 5,572 6,269 306 3,373 5,572 6,269 16,450 16,500 0 3,373 5,572 6,269 303 3,373 5,572 6,269 16,500 16,550 0 3,373 5,572 6,269 299 3,373 5,572 6,269 16,550 16,600 0 3,373 5,572 6,269 295 3,373 5,572 6,269 16,600 16,650 0 3,373 5,572 6,269 291 3,373 5,572 6,269 16,650 16,700 0 3,373 5,572 6,269 287 3,373 5,572 6,269 16,700 16,750 0 3,373 5,572 6,269 283 3,373 5,572 6,269 16,750 16,800 0 3,373 5,572 6,269 280 3,373 5,572 6,269 16,800 16,850 0 3,373 5,572 6,269 276 3,373 5,572 6,269 16,850 16,900 0 3,373 5,572 6,269 272 3,373 5,572 6,269 16,900 16,950 0 3,373 5,572 6,269 268 3,373 5,572 6,269 16,950 17,000 0 3,373 5,572 6,269 264 3,373 5,572 6,269 17,000 17,050 0 3,373 5,572 6,269 260 3,373 5,572 6,269 17,050 17,100 0 3,373 5,572 6,269 257 3,373 5,572 6,269 17,100 17,150 0 3,373 5,572 6,269 253 3,373 5,572 6,269 17,150 17,200 0 3,373 5,572 6,269 249 3,373 5,572 6,269 17,200 17,250 0 3,373 5,572 6,269 245 3,373 5,572 6,269 17,250 17,300 0 3,373 5,572 6,269 241 3,373 5,572 6,269 17,300 17,350 0 3,373 5,572 6,269 238 3,373 5,572 6,269 17,350 17,400 0 3,373 5,572 6,269 234 3,373 5,572 6,269 17,400 17,450 0 3,373 5,572 6,269 230 3,373 5,572 6,269 17,450 17,500 0 3,373 5,572 6,269 226 3,373 5,572 6,269 17,500 17,550 0 3,373 5,572 6,269 222 3,373 5,572 6,269 17,550 17,600 0 3,373 5,572 6,269 218 3,373 5,572 6,269 17,600 17,650 0 3,373 5,572 6,269 215 3,373 5,572 6,269 17,650 17,700 0 3,373 5,572 6,269 211 3,373 5,572 6,269 17,700 17,750 0 3,373 5,572 6,269 207 3,373 5,572 6,269 17,750 17,800 0 3,373 5,572 6,269 203 3,373 5,572 6,269 17,800 17,850 0 3,373 5,572 6,269 199 3,373 5,572 6,269 17,850 17,900 0 3,373 5,572 6,269 195 3,373 5,572 6,269 17,900 17,950 0 3,373 5,572 6,269 192 3,373 5,572 6,269 17,950 18,000 0 3,373 5,572 6,269 188 3,373 5,572 6,269 18,000 18,050 0 3,373 5,572 6,269 184 3,373 5,572 6,269 18,050 18,100 0 3,373 5,572 6,269 180 3,373 5,572 6,269 18,100 18,150 0 3,373 5,572 6,269 176 3,373 5,572 6,269 18,150 18,200 0 3,373 5,572 6,269 173 3,373 5,572 6,269 18,200 18,250 0 3,367 5,565 6,261 169 3,373 5,572 6,269 18,250 18,300 0 3,359 5,554 6,251 165 3,373 5,572 6,269 18,300 18,350 0 3,351 5,544 6,240 161 3,373 5,572 6,269 18,350 18,400 0 3,343 5,533 6,230 157 3,373 5,572 6,269 18,400 18,450 0 3,335 5,523 6,219 153 3,373 5,572 6,269 18,450 18,500 0 3,327 5,512 6,208 150 3,373 5,572 6,269 18,500 18,550 0 3,319 5,501 6,198 146 3,373 5,572 6,269 18,550 18,600 0 3,311 5,491 6,187 142 3,373 5,572 6,269 18,600 18,650 0 3,303 5,480 6,177 138 3,373 5,572 6,269 18,650 18,700 0 3,295 5,470 6,166 134 3,373 5,572 6,269 18,700 18,750 0 3,287 5,459 6,156 130 3,373 5,572 6,269 18,750 18,800 0 3,279 5,449 6,145 127 3,373 5,572 6,269 18,800 18,850 0 3,271 5,438 6,135 123 3,373 5,572 6,269 18,850 18,900 0 3,263 5,428 6,124 119 3,373 5,572 6,269 18,900 18,950 0 3,255 5,417 6,114 115 3,373 5,572 6,269 18,950 19,000 0 3,247 5,407 6,103 111 3,373 5,572 6,269 19,000 19,050 0 3,239 5,396 6,093 107 3,373 5,572 6,269 19,050 19,100 0 3,231 5,386 6,082 104 3,373 5,572 6,269 19,100 19,150 0 3,223 5,375 6,072 100 3,373 5,572 6,269 19,150 19,200 0 3,215 5,365 6,061 96 3,373 5,572 6,269

* If the amount you are looking up from the worksheet is at least $14,850 but less than $14,880, and you have no qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $14,880 or more, and you have no qualifying children, you can’t take the credit.

Page 64 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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)

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

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

19,200 19,250 0 3,207 5,354 6,051 92 3,373 5,572 6,269 19,250 19,300 0 3,199 5,343 6,040 88 3,373 5,572 6,269 19,300 19,350 0 3,191 5,333 6,029 85 3,373 5,572 6,269 19,350 19,400 0 3,183 5,322 6,019 81 3,373 5,572 6,269 19,400 19,450 0 3,175 5,312 6,008 77 3,373 5,572 6,269 19,450 19,500 0 3,167 5,301 5,998 73 3,373 5,572 6,269 19,500 19,550 0 3,159 5,291 5,987 69 3,373 5,572 6,269 19,550 19,600 0 3,151 5,280 5,977 65 3,373 5,572 6,269 19,600 19,650 0 3,143 5,270 5,966 62 3,373 5,572 6,269 19,650 19,700 0 3,135 5,259 5,956 58 3,373 5,572 6,269 19,700 19,750 0 3,128 5,249 5,945 54 3,373 5,572 6,269 19,750 19,800 0 3,120 5,238 5,935 50 3,373 5,572 6,269 19,800 19,850 0 3,112 5,228 5,924 46 3,373 5,572 6,269 19,850 19,900 0 3,104 5,217 5,914 42 3,373 5,572 6,269 19,900 19,950 0 3,096 5,207 5,903 39 3,373 5,572 6,269 19,950 20,000 0 3,088 5,196 5,893 35 3,373 5,572 6,269 20,000 20,050 0 3,080 5,186 5,882 31 3,373 5,572 6,269 20,050 20,100 0 3,072 5,175 5,872 27 3,373 5,572 6,269 20,100 20,150 0 3,064 5,164 5,861 23 3,373 5,572 6,269 20,150 20,200 0 3,056 5,154 5,850 20 3,373 5,572 6,269 20,200 20,250 0 3,048 5,143 5,840 16 3,373 5,572 6,269 20,250 20,300 0 3,040 5,133 5,829 12 3,373 5,572 6,269 20,300 20,350 0 3,032 5,122 5,819 8 3,373 5,572 6,269 20,350 20,400 0 3,024 5,112 5,808 4 3,373 5,572 6,269 20,400 20,450 0 3,016 5,101 5,798 * 3,373 5,572 6,269 20,450 20,500 0 3,008 5,091 5,787 0 3,373 5,572 6,269 20,500 20,550 0 3,000 5,080 5,777 0 3,373 5,572 6,269 20,550 20,600 0 2,992 5,070 5,766 0 3,373 5,572 6,269 20,600 20,650 0 2,984 5,059 5,756 0 3,373 5,572 6,269 20,650 20,700 0 2,976 5,049 5,745 0 3,373 5,572 6,269 20,700 20,750 0 2,968 5,038 5,735 0 3,373 5,572 6,269 20,750 20,800 0 2,960 5,028 5,724 0 3,373 5,572 6,269 20,800 20,850 0 2,952 5,017 5,714 0 3,373 5,572 6,269 20,850 20,900 0 2,944 5,007 5,703 0 3,373 5,572 6,269 20,900 20,950 0 2,936 4,996 5,693 0 3,373 5,572 6,269 20,950 21,000 0 2,928 4,985 5,682 0 3,373 5,572 6,269 21,000 21,050 0 2,920 4,975 5,671 0 3,373 5,572 6,269 21,050 21,100 0 2,912 4,964 5,661 0 3,373 5,572 6,269 21,100 21,150 0 2,904 4,954 5,650 0 3,373 5,572 6,269 21,150 21,200 0 2,896 4,943 5,640 0 3,373 5,572 6,269 21,200 21,250 0 2,888 4,933 5,629 0 3,373 5,572 6,269 21,250 21,300 0 2,880 4,922 5,619 0 3,373 5,572 6,269 21,300 21,350 0 2,872 4,912 5,608 0 3,373 5,572 6,269 21,350 21,400 0 2,864 4,901 5,598 0 3,373 5,572 6,269 21,400 21,450 0 2,856 4,891 5,587 0 3,373 5,572 6,269 21,450 21,500 0 2,848 4,880 5,577 0 3,373 5,572 6,269 21,500 21,550 0 2,840 4,870 5,566 0 3,373 5,572 6,269 21,550 21,600 0 2,832 4,859 5,556 0 3,373 5,572 6,269 21,600 21,650 0 2,824 4,849 5,545 0 3,373 5,572 6,269 21,650 21,700 0 2,816 4,838 5,535 0 3,373 5,572 6,269 21,700 21,750 0 2,808 4,828 5,524 0 3,373 5,572 6,269 21,750 21,800 0 2,800 4,817 5,513 0 3,373 5,572 6,269 21,800 21,850 0 2,792 4,806 5,503 0 3,373 5,572 6,269 21,850 21,900 0 2,784 4,796 5,492 0 3,373 5,572 6,269 21,900 21,950 0 2,776 4,785 5,482 0 3,373 5,572 6,269 21,950 22,000 0 2,768 4,775 5,471 0 3,373 5,572 6,269 22,000 22,050 0 2,760 4,764 5,461 0 3,373 5,572 6,269 22,050 22,100 0 2,752 4,754 5,450 0 3,373 5,572 6,269 22,100 22,150 0 2,744 4,743 5,440 0 3,373 5,572 6,269 22,150 22,200 0 2,736 4,733 5,429 0 3,373 5,572 6,269 22,200 22,250 0 2,728 4,722 5,419 0 3,373 5,572 6,269 22,250 22,300 0 2,720 4,712 5,408 0 3,373 5,572 6,269 22,300 22,350 0 2,712 4,701 5,398 0 3,373 5,572 6,269 22,350 22,400 0 2,704 4,691 5,387 0 3,373 5,572 6,269

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

22,400 22,450 0 2,696 4,680 5,377 0 3,373 5,572 6,269 22,450 22,500 0 2,688 4,670 5,366 0 3,373 5,572 6,269 22,500 22,550 0 2,680 4,659 5,356 0 3,373 5,572 6,269 22,550 22,600 0 2,672 4,649 5,345 0 3,373 5,572 6,269 22,600 22,650 0 2,664 4,638 5,334 0 3,373 5,572 6,269 22,650 22,700 0 2,656 4,627 5,324 0 3,373 5,572 6,269 22,700 22,750 0 2,648 4,617 5,313 0 3,373 5,572 6,269 22,750 22,800 0 2,640 4,606 5,303 0 3,373 5,572 6,269 22,800 22,850 0 2,632 4,596 5,292 0 3,373 5,572 6,269 22,850 22,900 0 2,624 4,585 5,282 0 3,373 5,572 6,269 22,900 22,950 0 2,616 4,575 5,271 0 3,373 5,572 6,269 22,950 23,000 0 2,608 4,564 5,261 0 3,373 5,572 6,269 23,000 23,050 0 2,600 4,554 5,250 0 3,373 5,572 6,269 23,050 23,100 0 2,592 4,543 5,240 0 3,373 5,572 6,269 23,100 23,150 0 2,584 4,533 5,229 0 3,373 5,572 6,269 23,150 23,200 0 2,576 4,522 5,219 0 3,373 5,572 6,269 23,200 23,250 0 2,568 4,512 5,208 0 3,373 5,572 6,269 23,250 23,300 0 2,560 4,501 5,198 0 3,373 5,572 6,269 23,300 23,350 0 2,552 4,491 5,187 0 3,373 5,572 6,269 23,350 23,400 0 2,544 4,480 5,177 0 3,373 5,572 6,269 23,400 23,450 0 2,536 4,470 5,166 0 3,373 5,572 6,269 23,450 23,500 0 2,528 4,459 5,155 0 3,373 5,572 6,269 23,500 23,550 0 2,520 4,448 5,145 0 3,373 5,572 6,269 23,550 23,600 0 2,512 4,438 5,134 0 3,373 5,572 6,269 23,600 23,650 0 2,504 4,427 5,124 0 3,373 5,572 6,269 23,650 23,700 0 2,496 4,417 5,113 0 3,373 5,572 6,269 23,700 23,750 0 2,488 4,406 5,103 0 3,373 5,572 6,269 23,750 23,800 0 2,480 4,396 5,092 0 3,367 5,565 6,261 23,800 23,850 0 2,472 4,385 5,082 0 3,359 5,554 6,251 23,850 23,900 0 2,464 4,375 5,071 0 3,351 5,544 6,240 23,900 23,950 0 2,456 4,364 5,061 0 3,343 5,533 6,230 23,950 24,000 0 2,448 4,354 5,050 0 3,335 5,523 6,219 24,000 24,050 0 2,440 4,343 5,040 0 3,327 5,512 6,208 24,050 24,100 0 2,432 4,333 5,029 0 3,319 5,501 6,198 24,100 24,150 0 2,424 4,322 5,019 0 3,311 5,491 6,187 24,150 24,200 0 2,416 4,312 5,008 0 3,303 5,480 6,177 24,200 24,250 0 2,408 4,301 4,998 0 3,295 5,470 6,166 24,250 24,300 0 2,400 4,290 4,987 0 3,287 5,459 6,156 24,300 24,350 0 2,392 4,280 4,976 0 3,279 5,449 6,145 24,350 24,400 0 2,384 4,269 4,966 0 3,271 5,438 6,135 24,400 24,450 0 2,376 4,259 4,955 0 3,263 5,428 6,124 24,450 24,500 0 2,368 4,248 4,945 0 3,255 5,417 6,114 24,500 24,550 0 2,360 4,238 4,934 0 3,247 5,407 6,103 24,550 24,600 0 2,352 4,227 4,924 0 3,239 5,396 6,093 24,600 24,650 0 2,344 4,217 4,913 0 3,231 5,386 6,082 24,650 24,700 0 2,336 4,206 4,903 0 3,223 5,375 6,072 24,700 24,750 0 2,329 4,196 4,892 0 3,215 5,365 6,061 24,750 24,800 0 2,321 4,185 4,882 0 3,207 5,354 6,051 24,800 24,850 0 2,313 4,175 4,871 0 3,199 5,343 6,040 24,850 24,900 0 2,305 4,164 4,861 0 3,191 5,333 6,029 24,900 24,950 0 2,297 4,154 4,850 0 3,183 5,322 6,019 24,950 25,000 0 2,289 4,143 4,840 0 3,175 5,312 6,008 25,000 25,050 0 2,281 4,133 4,829 0 3,167 5,301 5,998 25,050 25,100 0 2,273 4,122 4,819 0 3,159 5,291 5,987 25,100 25,150 0 2,265 4,111 4,808 0 3,151 5,280 5,977 25,150 25,200 0 2,257 4,101 4,797 0 3,143 5,270 5,966 25,200 25,250 0 2,249 4,090 4,787 0 3,135 5,259 5,956 25,250 25,300 0 2,241 4,080 4,776 0 3,128 5,249 5,945 25,300 25,350 0 2,233 4,069 4,766 0 3,120 5,238 5,935 25,350 25,400 0 2,225 4,059 4,755 0 3,112 5,228 5,924 25,400 25,450 0 2,217 4,048 4,745 0 3,104 5,217 5,914 25,450 25,500 0 2,209 4,038 4,734 0 3,096 5,207 5,903 25,500 25,550 0 2,201 4,027 4,724 0 3,088 5,196 5,893 25,550 25,600 0 2,193 4,017 4,713 0 3,080 5,186 5,882

* If the amount you are looking up from the worksheet is at least $20,400 but less than $20,430, and you have no qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $20,430 or more, and you have no qualifying children, you can’t take the credit.

Page 65 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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. - 65 -

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

25,600 25,650 0 2,185 4,006 4,703 0 3,072 5,175 5,872 25,650 25,700 0 2,177 3,996 4,692 0 3,064 5,164 5,861 25,700 25,750 0 2,169 3,985 4,682 0 3,056 5,154 5,850 25,750 25,800 0 2,161 3,975 4,671 0 3,048 5,143 5,840 25,800 25,850 0 2,153 3,964 4,661 0 3,040 5,133 5,829 25,850 25,900 0 2,145 3,954 4,650 0 3,032 5,122 5,819 25,900 25,950 0 2,137 3,943 4,640 0 3,024 5,112 5,808 25,950 26,000 0 2,129 3,932 4,629 0 3,016 5,101 5,798 26,000 26,050 0 2,121 3,922 4,618 0 3,008 5,091 5,787 26,050 26,100 0 2,113 3,911 4,608 0 3,000 5,080 5,777 26,100 26,150 0 2,105 3,901 4,597 0 2,992 5,070 5,766 26,150 26,200 0 2,097 3,890 4,587 0 2,984 5,059 5,756 26,200 26,250 0 2,089 3,880 4,576 0 2,976 5,049 5,745 26,250 26,300 0 2,081 3,869 4,566 0 2,968 5,038 5,735 26,300 26,350 0 2,073 3,859 4,555 0 2,960 5,028 5,724 26,350 26,400 0 2,065 3,848 4,545 0 2,952 5,017 5,714 26,400 26,450 0 2,057 3,838 4,534 0 2,944 5,007 5,703 26,450 26,500 0 2,049 3,827 4,524 0 2,936 4,996 5,693 26,500 26,550 0 2,041 3,817 4,513 0 2,928 4,985 5,682 26,550 26,600 0 2,033 3,806 4,503 0 2,920 4,975 5,671 26,600 26,650 0 2,025 3,796 4,492 0 2,912 4,964 5,661 26,650 26,700 0 2,017 3,785 4,482 0 2,904 4,954 5,650 26,700 26,750 0 2,009 3,775 4,471 0 2,896 4,943 5,640 26,750 26,800 0 2,001 3,764 4,460 0 2,888 4,933 5,629 26,800 26,850 0 1,993 3,753 4,450 0 2,880 4,922 5,619 26,850 26,900 0 1,985 3,743 4,439 0 2,872 4,912 5,608 26,900 26,950 0 1,977 3,732 4,429 0 2,864 4,901 5,598 26,950 27,000 0 1,969 3,722 4,418 0 2,856 4,891 5,587 27,000 27,050 0 1,961 3,711 4,408 0 2,848 4,880 5,577 27,050 27,100 0 1,953 3,701 4,397 0 2,840 4,870 5,566 27,100 27,150 0 1,945 3,690 4,387 0 2,832 4,859 5,556 27,150 27,200 0 1,937 3,680 4,376 0 2,824 4,849 5,545 27,200 27,250 0 1,929 3,669 4,366 0 2,816 4,838 5,535 27,250 27,300 0 1,921 3,659 4,355 0 2,808 4,828 5,524 27,300 27,350 0 1,913 3,648 4,345 0 2,800 4,817 5,513 27,350 27,400 0 1,905 3,638 4,334 0 2,792 4,806 5,503 27,400 27,450 0 1,897 3,627 4,324 0 2,784 4,796 5,492 27,450 27,500 0 1,889 3,617 4,313 0 2,776 4,785 5,482 27,500 27,550 0 1,881 3,606 4,303 0 2,768 4,775 5,471 27,550 27,600 0 1,873 3,596 4,292 0 2,760 4,764 5,461 27,600 27,650 0 1,865 3,585 4,281 0 2,752 4,754 5,450 27,650 27,700 0 1,857 3,574 4,271 0 2,744 4,743 5,440 27,700 27,750 0 1,849 3,564 4,260 0 2,736 4,733 5,429 27,750 27,800 0 1,841 3,553 4,250 0 2,728 4,722 5,419 27,800 27,850 0 1,833 3,543 4,239 0 2,720 4,712 5,408 27,850 27,900 0 1,825 3,532 4,229 0 2,712 4,701 5,398 27,900 27,950 0 1,817 3,522 4,218 0 2,704 4,691 5,387 27,950 28,000 0 1,809 3,511 4,208 0 2,696 4,680 5,377 28,000 28,050 0 1,801 3,501 4,197 0 2,688 4,670 5,366 28,050 28,100 0 1,793 3,490 4,187 0 2,680 4,659 5,356 28,100 28,150 0 1,785 3,480 4,176 0 2,672 4,649 5,345 28,150 28,200 0 1,777 3,469 4,166 0 2,664 4,638 5,334 28,200 28,250 0 1,769 3,459 4,155 0 2,656 4,627 5,324 28,250 28,300 0 1,761 3,448 4,145 0 2,648 4,617 5,313 28,300 28,350 0 1,753 3,438 4,134 0 2,640 4,606 5,303 28,350 28,400 0 1,745 3,427 4,124 0 2,632 4,596 5,292 28,400 28,450 0 1,737 3,417 4,113 0 2,624 4,585 5,282 28,450 28,500 0 1,729 3,406 4,102 0 2,616 4,575 5,271 28,500 28,550 0 1,721 3,395 4,092 0 2,608 4,564 5,261 28,550 28,600 0 1,713 3,385 4,081 0 2,600 4,554 5,250 28,600 28,650 0 1,705 3,374 4,071 0 2,592 4,543 5,240 28,650 28,700 0 1,697 3,364 4,060 0 2,584 4,533 5,229 28,700 28,750 0 1,689 3,353 4,050 0 2,576 4,522 5,219 28,750 28,800 0 1,681 3,343 4,039 0 2,568 4,512 5,208 28,800 28,850 0 1,673 3,332 4,029 0 2,560 4,501 5,198 28,850 28,900 0 1,665 3,322 4,018 0 2,552 4,491 5,187 28,900 28,950 0 1,657 3,311 4,008 0 2,544 4,480 5,177 28,950 29,000 0 1,649 3,301 3,997 0 2,536 4,470 5,166 29,000 29,050 0 1,641 3,290 3,987 0 2,528 4,459 5,155 29,050 29,100 0 1,633 3,280 3,976 0 2,520 4,448 5,145 29,100 29,150 0 1,625 3,269 3,966 0 2,512 4,438 5,134 29,150 29,200 0 1,617 3,259 3,955 0 2,504 4,427 5,124

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

29,200 29,250 0 1,609 3,248 3,945 0 2,496 4,417 5,113 29,250 29,300 0 1,601 3,237 3,934 0 2,488 4,406 5,103 29,300 29,350 0 1,593 3,227 3,923 0 2,480 4,396 5,092 29,350 29,400 0 1,585 3,216 3,913 0 2,472 4,385 5,082 29,400 29,450 0 1,577 3,206 3,902 0 2,464 4,375 5,071 29,450 29,500 0 1,569 3,195 3,892 0 2,456 4,364 5,061 29,500 29,550 0 1,561 3,185 3,881 0 2,448 4,354 5,050 29,550 29,600 0 1,553 3,174 3,871 0 2,440 4,343 5,040 29,600 29,650 0 1,545 3,164 3,860 0 2,432 4,333 5,029 29,650 29,700 0 1,537 3,153 3,850 0 2,424 4,322 5,019 29,700 29,750 0 1,530 3,143 3,839 0 2,416 4,312 5,008 29,750 29,800 0 1,522 3,132 3,829 0 2,408 4,301 4,998 29,800 29,850 0 1,514 3,122 3,818 0 2,400 4,290 4,987 29,850 29,900 0 1,506 3,111 3,808 0 2,392 4,280 4,976 29,900 29,950 0 1,498 3,101 3,797 0 2,384 4,269 4,966 29,950 30,000 0 1,490 3,090 3,787 0 2,376 4,259 4,955 30,000 30,050 0 1,482 3,080 3,776 0 2,368 4,248 4,945 30,050 30,100 0 1,474 3,069 3,766 0 2,360 4,238 4,934 30,100 30,150 0 1,466 3,058 3,755 0 2,352 4,227 4,924 30,150 30,200 0 1,458 3,048 3,744 0 2,344 4,217 4,913 30,200 30,250 0 1,450 3,037 3,734 0 2,336 4,206 4,903 30,250 30,300 0 1,442 3,027 3,723 0 2,329 4,196 4,892 30,300 30,350 0 1,434 3,016 3,713 0 2,321 4,185 4,882 30,350 30,400 0 1,426 3,006 3,702 0 2,313 4,175 4,871 30,400 30,450 0 1,418 2,995 3,692 0 2,305 4,164 4,861 30,450 30,500 0 1,410 2,985 3,681 0 2,297 4,154 4,850 30,500 30,550 0 1,402 2,974 3,671 0 2,289 4,143 4,840 30,550 30,600 0 1,394 2,964 3,660 0 2,281 4,133 4,829 30,600 30,650 0 1,386 2,953 3,650 0 2,273 4,122 4,819 30,650 30,700 0 1,378 2,943 3,639 0 2,265 4,111 4,808 30,700 30,750 0 1,370 2,932 3,629 0 2,257 4,101 4,797 30,750 30,800 0 1,362 2,922 3,618 0 2,249 4,090 4,787 30,800 30,850 0 1,354 2,911 3,608 0 2,241 4,080 4,776 30,850 30,900 0 1,346 2,901 3,597 0 2,233 4,069 4,766 30,900 30,950 0 1,338 2,890 3,587 0 2,225 4,059 4,755 30,950 31,000 0 1,330 2,879 3,576 0 2,217 4,048 4,745 31,000 31,050 0 1,322 2,869 3,565 0 2,209 4,038 4,734 31,050 31,100 0 1,314 2,858 3,555 0 2,201 4,027 4,724 31,100 31,150 0 1,306 2,848 3,544 0 2,193 4,017 4,713 31,150 31,200 0 1,298 2,837 3,534 0 2,185 4,006 4,703 31,200 31,250 0 1,290 2,827 3,523 0 2,177 3,996 4,692 31,250 31,300 0 1,282 2,816 3,513 0 2,169 3,985 4,682 31,300 31,350 0 1,274 2,806 3,502 0 2,161 3,975 4,671 31,350 31,400 0 1,266 2,795 3,492 0 2,153 3,964 4,661 31,400 31,450 0 1,258 2,785 3,481 0 2,145 3,954 4,650 31,450 31,500 0 1,250 2,774 3,471 0 2,137 3,943 4,640 31,500 31,550 0 1,242 2,764 3,460 0 2,129 3,932 4,629 31,550 31,600 0 1,234 2,753 3,450 0 2,121 3,922 4,618 31,600 31,650 0 1,226 2,743 3,439 0 2,113 3,911 4,608 31,650 31,700 0 1,218 2,732 3,429 0 2,105 3,901 4,597 31,700 31,750 0 1,210 2,722 3,418 0 2,097 3,890 4,587 31,750 31,800 0 1,202 2,711 3,407 0 2,089 3,880 4,576 31,800 31,850 0 1,194 2,700 3,397 0 2,081 3,869 4,566 31,850 31,900 0 1,186 2,690 3,386 0 2,073 3,859 4,555 31,900 31,950 0 1,178 2,679 3,376 0 2,065 3,848 4,545 31,950 32,000 0 1,170 2,669 3,365 0 2,057 3,838 4,534 32,000 32,050 0 1,162 2,658 3,355 0 2,049 3,827 4,524 32,050 32,100 0 1,154 2,648 3,344 0 2,041 3,817 4,513 32,100 32,150 0 1,146 2,637 3,334 0 2,033 3,806 4,503 32,150 32,200 0 1,138 2,627 3,323 0 2,025 3,796 4,492 32,200 32,250 0 1,130 2,616 3,313 0 2,017 3,785 4,482 32,250 32,300 0 1,122 2,606 3,302 0 2,009 3,775 4,471 32,300 32,350 0 1,114 2,595 3,292 0 2,001 3,764 4,460 32,350 32,400 0 1,106 2,585 3,281 0 1,993 3,753 4,450 32,400 32,450 0 1,098 2,574 3,271 0 1,985 3,743 4,439 32,450 32,500 0 1,090 2,564 3,260 0 1,977 3,732 4,429 32,500 32,550 0 1,082 2,553 3,250 0 1,969 3,722 4,418 32,550 32,600 0 1,074 2,543 3,239 0 1,961 3,711 4,408 32,600 32,650 0 1,066 2,532 3,228 0 1,953 3,701 4,397 32,650 32,700 0 1,058 2,521 3,218 0 1,945 3,690 4,387 32,700 32,750 0 1,050 2,511 3,207 0 1,937 3,680 4,376 32,750 32,800 0 1,042 2,500 3,197 0 1,929 3,669 4,366

Page 66 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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)

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

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

32,800 32,850 0 1,034 2,490 3,186 0 1,921 3,659 4,355 32,850 32,900 0 1,026 2,479 3,176 0 1,913 3,648 4,345 32,900 32,950 0 1,018 2,469 3,165 0 1,905 3,638 4,334 32,950 33,000 0 1,010 2,458 3,155 0 1,897 3,627 4,324 33,000 33,050 0 1,002 2,448 3,144 0 1,889 3,617 4,313 33,050 33,100 0 994 2,437 3,134 0 1,881 3,606 4,303 33,100 33,150 0 986 2,427 3,123 0 1,873 3,596 4,292 33,150 33,200 0 978 2,416 3,113 0 1,865 3,585 4,281 33,200 33,250 0 970 2,406 3,102 0 1,857 3,574 4,271 33,250 33,300 0 962 2,395 3,092 0 1,849 3,564 4,260 33,300 33,350 0 954 2,385 3,081 0 1,841 3,553 4,250 33,350 33,400 0 946 2,374 3,071 0 1,833 3,543 4,239 33,400 33,450 0 938 2,364 3,060 0 1,825 3,532 4,229 33,450 33,500 0 930 2,353 3,049 0 1,817 3,522 4,218 33,500 33,550 0 922 2,342 3,039 0 1,809 3,511 4,208 33,550 33,600 0 914 2,332 3,028 0 1,801 3,501 4,197 33,600 33,650 0 906 2,321 3,018 0 1,793 3,490 4,187 33,650 33,700 0 898 2,311 3,007 0 1,785 3,480 4,176 33,700 33,750 0 890 2,300 2,997 0 1,777 3,469 4,166 33,750 33,800 0 882 2,290 2,986 0 1,769 3,459 4,155 33,800 33,850 0 874 2,279 2,976 0 1,761 3,448 4,145 33,850 33,900 0 866 2,269 2,965 0 1,753 3,438 4,134 33,900 33,950 0 858 2,258 2,955 0 1,745 3,427 4,124 33,950 34,000 0 850 2,248 2,944 0 1,737 3,417 4,113 34,000 34,050 0 842 2,237 2,934 0 1,729 3,406 4,102 34,050 34,100 0 834 2,227 2,923 0 1,721 3,395 4,092 34,100 34,150 0 826 2,216 2,913 0 1,713 3,385 4,081 34,150 34,200 0 818 2,206 2,902 0 1,705 3,374 4,071 34,200 34,250 0 810 2,195 2,892 0 1,697 3,364 4,060 34,250 34,300 0 802 2,184 2,881 0 1,689 3,353 4,050 34,300 34,350 0 794 2,174 2,870 0 1,681 3,343 4,039 34,350 34,400 0 786 2,163 2,860 0 1,673 3,332 4,029 34,400 34,450 0 778 2,153 2,849 0 1,665 3,322 4,018 34,450 34,500 0 770 2,142 2,839 0 1,657 3,311 4,008 34,500 34,550 0 762 2,132 2,828 0 1,649 3,301 3,997 34,550 34,600 0 754 2,121 2,818 0 1,641 3,290 3,987 34,600 34,650 0 746 2,111 2,807 0 1,633 3,280 3,976 34,650 34,700 0 738 2,100 2,797 0 1,625 3,269 3,966 34,700 34,750 0 731 2,090 2,786 0 1,617 3,259 3,955 34,750 34,800 0 723 2,079 2,776 0 1,609 3,248 3,945 34,800 34,850 0 715 2,069 2,765 0 1,601 3,237 3,934 34,850 34,900 0 707 2,058 2,755 0 1,593 3,227 3,923 34,900 34,950 0 699 2,048 2,744 0 1,585 3,216 3,913 34,950 35,000 0 691 2,037 2,734 0 1,577 3,206 3,902 35,000 35,050 0 683 2,027 2,723 0 1,569 3,195 3,892 35,050 35,100 0 675 2,016 2,713 0 1,561 3,185 3,881 35,100 35,150 0 667 2,005 2,702 0 1,553 3,174 3,871 35,150 35,200 0 659 1,995 2,691 0 1,545 3,164 3,860 35,200 35,250 0 651 1,984 2,681 0 1,537 3,153 3,850 35,250 35,300 0 643 1,974 2,670 0 1,530 3,143 3,839 35,300 35,350 0 635 1,963 2,660 0 1,522 3,132 3,829 35,350 35,400 0 627 1,953 2,649 0 1,514 3,122 3,818 35,400 35,450 0 619 1,942 2,639 0 1,506 3,111 3,808 35,450 35,500 0 611 1,932 2,628 0 1,498 3,101 3,797 35,500 35,550 0 603 1,921 2,618 0 1,490 3,090 3,787 35,550 35,600 0 595 1,911 2,607 0 1,482 3,080 3,776 35,600 35,650 0 587 1,900 2,597 0 1,474 3,069 3,766 35,650 35,700 0 579 1,890 2,586 0 1,466 3,058 3,755 35,700 35,750 0 571 1,879 2,576 0 1,458 3,048 3,744 35,750 35,800 0 563 1,869 2,565 0 1,450 3,037 3,734 35,800 35,850 0 555 1,858 2,555 0 1,442 3,027 3,723 35,850 35,900 0 547 1,848 2,544 0 1,434 3,016 3,713 35,900 35,950 0 539 1,837 2,534 0 1,426 3,006 3,702 35,950 36,000 0 531 1,826 2,523 0 1,418 2,995 3,692

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

36,000 36,050 0 523 1,816 2,512 0 1,410 2,985 3,681 36,050 36,100 0 515 1,805 2,502 0 1,402 2,974 3,671 36,100 36,150 0 507 1,795 2,491 0 1,394 2,964 3,660 36,150 36,200 0 499 1,784 2,481 0 1,386 2,953 3,650 36,200 36,250 0 491 1,774 2,470 0 1,378 2,943 3,639 36,250 36,300 0 483 1,763 2,460 0 1,370 2,932 3,629 36,300 36,350 0 475 1,753 2,449 0 1,362 2,922 3,618 36,350 36,400 0 467 1,742 2,439 0 1,354 2,911 3,608 36,400 36,450 0 459 1,732 2,428 0 1,346 2,901 3,597 36,450 36,500 0 451 1,721 2,418 0 1,338 2,890 3,587 36,500 36,550 0 443 1,711 2,407 0 1,330 2,879 3,576 36,550 36,600 0 435 1,700 2,397 0 1,322 2,869 3,565 36,600 36,650 0 427 1,690 2,386 0 1,314 2,858 3,555 36,650 36,700 0 419 1,679 2,376 0 1,306 2,848 3,544 36,700 36,750 0 411 1,669 2,365 0 1,298 2,837 3,534 36,750 36,800 0 403 1,658 2,354 0 1,290 2,827 3,523 36,800 36,850 0 395 1,647 2,344 0 1,282 2,816 3,513 36,850 36,900 0 387 1,637 2,333 0 1,274 2,806 3,502 36,900 36,950 0 379 1,626 2,323 0 1,266 2,795 3,492 36,950 37,000 0 371 1,616 2,312 0 1,258 2,785 3,481 37,000 37,050 0 363 1,605 2,302 0 1,250 2,774 3,471 37,050 37,100 0 355 1,595 2,291 0 1,242 2,764 3,460 37,100 37,150 0 347 1,584 2,281 0 1,234 2,753 3,450 37,150 37,200 0 339 1,574 2,270 0 1,226 2,743 3,439 37,200 37,250 0 331 1,563 2,260 0 1,218 2,732 3,429 37,250 37,300 0 323 1,553 2,249 0 1,210 2,722 3,418 37,300 37,350 0 315 1,542 2,239 0 1,202 2,711 3,407 37,350 37,400 0 307 1,532 2,228 0 1,194 2,700 3,397 37,400 37,450 0 299 1,521 2,218 0 1,186 2,690 3,386 37,450 37,500 0 291 1,511 2,207 0 1,178 2,679 3,376 37,500 37,550 0 283 1,500 2,197 0 1,170 2,669 3,365 37,550 37,600 0 275 1,490 2,186 0 1,162 2,658 3,355 37,600 37,650 0 267 1,479 2,175 0 1,154 2,648 3,344 37,650 37,700 0 259 1,468 2,165 0 1,146 2,637 3,334 37,700 37,750 0 251 1,458 2,154 0 1,138 2,627 3,323 37,750 37,800 0 243 1,447 2,144 0 1,130 2,616 3,313 37,800 37,850 0 235 1,437 2,133 0 1,122 2,606 3,302 37,850 37,900 0 227 1,426 2,123 0 1,114 2,595 3,292 37,900 37,950 0 219 1,416 2,112 0 1,106 2,585 3,281 37,950 38,000 0 211 1,405 2,102 0 1,098 2,574 3,271 38,000 38,050 0 203 1,395 2,091 0 1,090 2,564 3,260 38,050 38,100 0 195 1,384 2,081 0 1,082 2,553 3,250 38,100 38,150 0 187 1,374 2,070 0 1,074 2,543 3,239 38,150 38,200 0 179 1,363 2,060 0 1,066 2,532 3,228 38,200 38,250 0 171 1,353 2,049 0 1,058 2,521 3,218 38,250 38,300 0 163 1,342 2,039 0 1,050 2,511 3,207 38,300 38,350 0 155 1,332 2,028 0 1,042 2,500 3,197 38,350 38,400 0 147 1,321 2,018 0 1,034 2,490 3,186 38,400 38,450 0 139 1,311 2,007 0 1,026 2,479 3,176 38,450 38,500 0 131 1,300 1,996 0 1,018 2,469 3,165 38,500 38,550 0 123 1,289 1,986 0 1,010 2,458 3,155 38,550 38,600 0 115 1,279 1,975 0 1,002 2,448 3,144 38,600 38,650 0 107 1,268 1,965 0 994 2,437 3,134 38,650 38,700 0 99 1,258 1,954 0 986 2,427 3,123 38,700 38,750 0 91 1,247 1,944 0 978 2,416 3,113 38,750 38,800 0 83 1,237 1,933 0 970 2,406 3,102 38,800 38,850 0 75 1,226 1,923 0 962 2,395 3,092 38,850 38,900 0 67 1,216 1,912 0 954 2,385 3,081 38,900 38,950 0 59 1,205 1,902 0 946 2,374 3,071 38,950 39,000 0 51 1,195 1,891 0 938 2,364 3,060 39,000 39,050 0 43 1,184 1,881 0 930 2,353 3,049 39,050 39,100 0 35 1,174 1,870 0 922 2,342 3,039 39,100 39,150 0 27 1,163 1,860 0 914 2,332 3,028 39,150 39,200 0 19 1,153 1,849 0 906 2,321 3,018

Page 67 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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. - 67 -

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

39,200 39,250 0 11 1,142 1,839 0 898 2,311 3,007 39,250 39,300 0 * 1,131 1,828 0 890 2,300 2,997 39,300 39,350 0 0 1,121 1,817 0 882 2,290 2,986 39,350 39,400 0 0 1,110 1,807 0 874 2,279 2,976 39,400 39,450 0 0 1,100 1,796 0 866 2,269 2,965 39,450 39,500 0 0 1,089 1,786 0 858 2,258 2,955 39,500 39,550 0 0 1,079 1,775 0 850 2,248 2,944 39,550 39,600 0 0 1,068 1,765 0 842 2,237 2,934 39,600 39,650 0 0 1,058 1,754 0 834 2,227 2,923 39,650 39,700 0 0 1,047 1,744 0 826 2,216 2,913 39,700 39,750 0 0 1,037 1,733 0 818 2,206 2,902 39,750 39,800 0 0 1,026 1,723 0 810 2,195 2,892 39,800 39,850 0 0 1,016 1,712 0 802 2,184 2,881 39,850 39,900 0 0 1,005 1,702 0 794 2,174 2,870 39,900 39,950 0 0 995 1,691 0 786 2,163 2,860 39,950 40,000 0 0 984 1,681 0 778 2,153 2,849 40,000 40,050 0 0 974 1,670 0 770 2,142 2,839 40,050 40,100 0 0 963 1,660 0 762 2,132 2,828 40,100 40,150 0 0 952 1,649 0 754 2,121 2,818 40,150 40,200 0 0 942 1,638 0 746 2,111 2,807 40,200 40,250 0 0 931 1,628 0 738 2,100 2,797 40,250 40,300 0 0 921 1,617 0 731 2,090 2,786 40,300 40,350 0 0 910 1,607 0 723 2,079 2,776 40,350 40,400 0 0 900 1,596 0 715 2,069 2,765 40,400 40,450 0 0 889 1,586 0 707 2,058 2,755 40,450 40,500 0 0 879 1,575 0 699 2,048 2,744 40,500 40,550 0 0 868 1,565 0 691 2,037 2,734 40,550 40,600 0 0 858 1,554 0 683 2,027 2,723 40,600 40,650 0 0 847 1,544 0 675 2,016 2,713 40,650 40,700 0 0 837 1,533 0 667 2,005 2,702 40,700 40,750 0 0 826 1,523 0 659 1,995 2,691 40,750 40,800 0 0 816 1,512 0 651 1,984 2,681 40,800 40,850 0 0 805 1,502 0 643 1,974 2,670 40,850 40,900 0 0 795 1,491 0 635 1,963 2,660 40,900 40,950 0 0 784 1,481 0 627 1,953 2,649 40,950 41,000 0 0 773 1,470 0 619 1,942 2,639 41,000 41,050 0 0 763 1,459 0 611 1,932 2,628 41,050 41,100 0 0 752 1,449 0 603 1,921 2,618 41,100 41,150 0 0 742 1,438 0 595 1,911 2,607 41,150 41,200 0 0 731 1,428 0 587 1,900 2,597 41,200 41,250 0 0 721 1,417 0 579 1,890 2,586 41,250 41,300 0 0 710 1,407 0 571 1,879 2,576 41,300 41,350 0 0 700 1,396 0 563 1,869 2,565 41,350 41,400 0 0 689 1,386 0 555 1,858 2,555 41,400 41,450 0 0 679 1,375 0 547 1,848 2,544 41,450 41,500 0 0 668 1,365 0 539 1,837 2,534 41,500 41,550 0 0 658 1,354 0 531 1,826 2,523 41,550 41,600 0 0 647 1,344 0 523 1,816 2,512 41,600 41,650 0 0 637 1,333 0 515 1,805 2,502 41,650 41,700 0 0 626 1,323 0 507 1,795 2,491 41,700 41,750 0 0 616 1,312 0 499 1,784 2,481 41,750 41,800 0 0 605 1,301 0 491 1,774 2,470 41,800 41,850 0 0 594 1,291 0 483 1,763 2,460 41,850 41,900 0 0 584 1,280 0 475 1,753 2,449 41,900 41,950 0 0 573 1,270 0 467 1,742 2,439 41,950 42,000 0 0 563 1,259 0 459 1,732 2,428 42,000 42,050 0 0 552 1,249 0 451 1,721 2,418 42,050 42,100 0 0 542 1,238 0 443 1,711 2,407 42,100 42,150 0 0 531 1,228 0 435 1,700 2,397 42,150 42,200 0 0 521 1,217 0 427 1,690 2,386 42,200 42,250 0 0 510 1,207 0 419 1,679 2,376 42,250 42,300 0 0 500 1,196 0 411 1,669 2,365 42,300 42,350 0 0 489 1,186 0 403 1,658 2,354 42,350 42,400 0 0 479 1,175 0 395 1,647 2,344

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

42,400 42,450 0 0 468 1,165 0 387 1,637 2,333 42,450 42,500 0 0 458 1,154 0 379 1,626 2,323 42,500 42,550 0 0 447 1,144 0 371 1,616 2,312 42,550 42,600 0 0 437 1,133 0 363 1,605 2,302 42,600 42,650 0 0 426 1,122 0 355 1,595 2,291 42,650 42,700 0 0 415 1,112 0 347 1,584 2,281 42,700 42,750 0 0 405 1,101 0 339 1,574 2,270 42,750 42,800 0 0 394 1,091 0 331 1,563 2,260 42,800 42,850 0 0 384 1,080 0 323 1,553 2,249 42,850 42,900 0 0 373 1,070 0 315 1,542 2,239 42,900 42,950 0 0 363 1,059 0 307 1,532 2,228 42,950 43,000 0 0 352 1,049 0 299 1,521 2,218 43,000 43,050 0 0 342 1,038 0 291 1,511 2,207 43,050 43,100 0 0 331 1,028 0 283 1,500 2,197 43,100 43,150 0 0 321 1,017 0 275 1,490 2,186 43,150 43,200 0 0 310 1,007 0 267 1,479 2,175 43,200 43,250 0 0 300 996 0 259 1,468 2,165 43,250 43,300 0 0 289 986 0 251 1,458 2,154 43,300 43,350 0 0 279 975 0 243 1,447 2,144 43,350 43,400 0 0 268 965 0 235 1,437 2,133 43,400 43,450 0 0 258 954 0 227 1,426 2,123 43,450 43,500 0 0 247 943 0 219 1,416 2,112 43,500 43,550 0 0 236 933 0 211 1,405 2,102 43,550 43,600 0 0 226 922 0 203 1,395 2,091 43,600 43,650 0 0 215 912 0 195 1,384 2,081 43,650 43,700 0 0 205 901 0 187 1,374 2,070 43,700 43,750 0 0 194 891 0 179 1,363 2,060 43,750 43,800 0 0 184 880 0 171 1,353 2,049 43,800 43,850 0 0 173 870 0 163 1,342 2,039 43,850 43,900 0 0 163 859 0 155 1,332 2,028 43,900 43,950 0 0 152 849 0 147 1,321 2,018 43,950 44,000 0 0 142 838 0 139 1,311 2,007 44,000 44,050 0 0 131 828 0 131 1,300 1,996 44,050 44,100 0 0 121 817 0 123 1,289 1,986 44,100 44,150 0 0 110 807 0 115 1,279 1,975 44,150 44,200 0 0 100 796 0 107 1,268 1,965 44,200 44,250 0 0 89 786 0 99 1,258 1,954 44,250 44,300 0 0 78 775 0 91 1,247 1,944 44,300 44,350 0 0 68 764 0 83 1,237 1,933 44,350 44,400 0 0 57 754 0 75 1,226 1,923 44,400 44,450 0 0 47 743 0 67 1,216 1,912 44,450 44,500 0 0 36 733 0 59 1,205 1,902 44,500 44,550 0 0 26 722 0 51 1,195 1,891 44,550 44,600 0 0 15 712 0 43 1,184 1,881 44,600 44,650 0 0 ** 701 0 35 1,174 1,870 44,650 44,700 0 0 0 691 0 27 1,163 1,860 44,700 44,750 0 0 0 680 0 19 1,153 1,849 44,750 44,800 0 0 0 670 0 11 1,142 1,839 44,800 44,850 0 0 0 659 0 *** 1,131 1,828 44,850 44,900 0 0 0 649 0 0 1,121 1,817 44,900 44,950 0 0 0 638 0 0 1,110 1,807 44,950 45,000 0 0 0 628 0 0 1,100 1,796 45,000 45,050 0 0 0 617 0 0 1,089 1,786 45,050 45,100 0 0 0 607 0 0 1,079 1,775 45,100 45,150 0 0 0 596 0 0 1,068 1,765 45,150 45,200 0 0 0 585 0 0 1,058 1,754 45,200 45,250 0 0 0 575 0 0 1,047 1,744 45,250 45,300 0 0 0 564 0 0 1,037 1,733 45,300 45,350 0 0 0 554 0 0 1,026 1,723 45,350 45,400 0 0 0 543 0 0 1,016 1,712 45,400 45,450 0 0 0 533 0 0 1,005 1,702 45,450 45,500 0 0 0 522 0 0 995 1,691 45,500 45,550 0 0 0 512 0 0 984 1,681 45,550 45,600 0 0 0 501 0 0 974 1,670

* If the amount you are looking up from the worksheet is at least $39,250 but less than $39,296, and you have one qualifying child, your credit is $4. If the amount you are looking up from the worksheet is $39,296 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 $44,600 but less than $44,648, and you have two qualifying children, your credit is $5. If the amount you are looking up from the worksheet is $44,648 or more, and you have two qualifying children, you can’t take the credit.

*** If the amount you are looking up from the worksheet is at least $44,800 but less than $44,846, and you have one qualifying child, your credit is $4. If the amount you are looking up from the worksheet is $44,846 or more, and you have one qualifying child, you can’t take the credit.

Page 68 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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)

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

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

45,600 45,650 0 0 0 491 0 0 963 1,660 45,650 45,700 0 0 0 480 0 0 952 1,649 45,700 45,750 0 0 0 470 0 0 942 1,638 45,750 45,800 0 0 0 459 0 0 931 1,628 45,800 45,850 0 0 0 449 0 0 921 1,617 45,850 45,900 0 0 0 438 0 0 910 1,607 45,900 45,950 0 0 0 428 0 0 900 1,596 45,950 46,000 0 0 0 417 0 0 889 1,586 46,000 46,050 0 0 0 406 0 0 879 1,575 46,050 46,100 0 0 0 396 0 0 868 1,565 46,100 46,150 0 0 0 385 0 0 858 1,554 46,150 46,200 0 0 0 375 0 0 847 1,544 46,200 46,250 0 0 0 364 0 0 837 1,533 46,250 46,300 0 0 0 354 0 0 826 1,523 46,300 46,350 0 0 0 343 0 0 816 1,512 46,350 46,400 0 0 0 333 0 0 805 1,502 46,400 46,450 0 0 0 322 0 0 795 1,491 46,450 46,500 0 0 0 312 0 0 784 1,481 46,500 46,550 0 0 0 301 0 0 773 1,470 46,550 46,600 0 0 0 291 0 0 763 1,459 46,600 46,650 0 0 0 280 0 0 752 1,449 46,650 46,700 0 0 0 270 0 0 742 1,438 46,700 46,750 0 0 0 259 0 0 731 1,428 46,750 46,800 0 0 0 248 0 0 721 1,417 46,800 46,850 0 0 0 238 0 0 710 1,407 46,850 46,900 0 0 0 227 0 0 700 1,396 46,900 46,950 0 0 0 217 0 0 689 1,386 46,950 47,000 0 0 0 206 0 0 679 1,375 47,000 47,050 0 0 0 196 0 0 668 1,365 47,050 47,100 0 0 0 185 0 0 658 1,354 47,100 47,150 0 0 0 175 0 0 647 1,344 47,150 47,200 0 0 0 164 0 0 637 1,333 47,200 47,250 0 0 0 154 0 0 626 1,323 47,250 47,300 0 0 0 143 0 0 616 1,312 47,300 47,350 0 0 0 133 0 0 605 1,301 47,350 47,400 0 0 0 122 0 0 594 1,291 47,400 47,450 0 0 0 112 0 0 584 1,280 47,450 47,500 0 0 0 101 0 0 573 1,270 47,500 47,550 0 0 0 91 0 0 563 1,259 47,550 47,600 0 0 0 80 0 0 552 1,249 47,600 47,650 0 0 0 69 0 0 542 1,238 47,650 47,700 0 0 0 59 0 0 531 1,228 47,700 47,750 0 0 0 48 0 0 521 1,217 47,750 47,800 0 0 0 38 0 0 510 1,207 47,800 47,850 0 0 0 27 0 0 500 1,196 47,850 47,900 0 0 0 17 0 0 489 1,186 47,900 47,950 0 0 0 6 0 0 479 1,175 47,950 48,000 0 0 0 * 0 0 468 1,165 48,000 48,050 0 0 0 0 0 0 458 1,154 48,050 48,100 0 0 0 0 0 0 447 1,144 48,100 48,150 0 0 0 0 0 0 437 1,133 48,150 48,200 0 0 0 0 0 0 426 1,122 48,200 48,250 0 0 0 0 0 0 415 1,112 48,250 48,300 0 0 0 0 0 0 405 1,101 48,300 48,350 0 0 0 0 0 0 394 1,091 48,350 48,400 0 0 0 0 0 0 384 1,080 48,400 48,450 0 0 0 0 0 0 373 1,070 48,450 48,500 0 0 0 0 0 0 363 1,059 48,500 48,550 0 0 0 0 0 0 352 1,049 48,550 48,600 0 0 0 0 0 0 342 1,038 48,600 48,650 0 0 0 0 0 0 331 1,028 48,650 48,700 0 0 0 0 0 0 321 1,017 48,700 48,750 0 0 0 0 0 0 310 1,007 48,750 48,800 0 0 0 0 0 0 300 996

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

48,800 48,850 0 0 0 0 0 0 289 986 48,850 48,900 0 0 0 0 0 0 279 975 48,900 48,950 0 0 0 0 0 0 268 965 48,950 49,000 0 0 0 0 0 0 258 954 49,000 49,050 0 0 0 0 0 0 247 943 49,050 49,100 0 0 0 0 0 0 236 933 49,100 49,150 0 0 0 0 0 0 226 922 49,150 49,200 0 0 0 0 0 0 215 912 49,200 49,250 0 0 0 0 0 0 205 901 49,250 49,300 0 0 0 0 0 0 194 891 49,300 49,350 0 0 0 0 0 0 184 880 49,350 49,400 0 0 0 0 0 0 173 870 49,400 49,450 0 0 0 0 0 0 163 859 49,450 49,500 0 0 0 0 0 0 152 849 49,500 49,550 0 0 0 0 0 0 142 838 49,550 49,600 0 0 0 0 0 0 131 828 49,600 49,650 0 0 0 0 0 0 121 817 49,650 49,700 0 0 0 0 0 0 110 807 49,700 49,750 0 0 0 0 0 0 100 796 49,750 49,800 0 0 0 0 0 0 89 786 49,800 49,850 0 0 0 0 0 0 78 775 49,850 49,900 0 0 0 0 0 0 68 764 49,900 49,950 0 0 0 0 0 0 57 754 49,950 50,000 0 0 0 0 0 0 47 743 50,000 50,050 0 0 0 0 0 0 36 733 50,050 50,100 0 0 0 0 0 0 26 722 50,100 50,150 0 0 0 0 0 0 15 712 50,150 50,200 0 0 0 0 0 0 ** 701 50,200 50,250 0 0 0 0 0 0 0 691 50,250 50,300 0 0 0 0 0 0 0 680 50,300 50,350 0 0 0 0 0 0 0 670 50,350 50,400 0 0 0 0 0 0 0 659 50,400 50,450 0 0 0 0 0 0 0 649 50,450 50,500 0 0 0 0 0 0 0 638 50,500 50,550 0 0 0 0 0 0 0 628 50,550 50,600 0 0 0 0 0 0 0 617 50,600 50,650 0 0 0 0 0 0 0 607 50,650 50,700 0 0 0 0 0 0 0 596 50,700 50,750 0 0 0 0 0 0 0 585 50,750 50,800 0 0 0 0 0 0 0 575 50,800 50,850 0 0 0 0 0 0 0 564 50,850 50,900 0 0 0 0 0 0 0 554 50,900 50,950 0 0 0 0 0 0 0 543 50,950 51,000 0 0 0 0 0 0 0 533 51,000 51,050 0 0 0 0 0 0 0 522 51,050 51,100 0 0 0 0 0 0 0 512 51,100 51,150 0 0 0 0 0 0 0 501 51,150 51,200 0 0 0 0 0 0 0 491 51,200 51,250 0 0 0 0 0 0 0 480 51,250 51,300 0 0 0 0 0 0 0 470 51,300 51,350 0 0 0 0 0 0 0 459 51,350 51,400 0 0 0 0 0 0 0 449 51,400 51,450 0 0 0 0 0 0 0 438 51,450 51,500 0 0 0 0 0 0 0 428 51,500 51,550 0 0 0 0 0 0 0 417 51,550 51,600 0 0 0 0 0 0 0 406 51,600 51,650 0 0 0 0 0 0 0 396 51,650 51,700 0 0 0 0 0 0 0 385 51,700 51,750 0 0 0 0 0 0 0 375 51,750 51,800 0 0 0 0 0 0 0 364 51,800 51,850 0 0 0 0 0 0 0 354 51,850 51,900 0 0 0 0 0 0 0 343 51,900 51,950 0 0 0 0 0 0 0 333 51,950 52,000 0 0 0 0 0 0 0 322

* If the amount you are looking up from the worksheet is at least $47,950 but less than $47,955, and you have three qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $47,955 or more, and you have three qualifying children, you can’t take the credit.

** If the amount you are looking up from the worksheet is at least $50,150 but less than $50,198, and you have two qualifying children, your credit is $5. If the amount you are looking up from the worksheet is $50,198 or more, and you have two qualifying children, you can’t take the credit.

Page 69 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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. - 69 -

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

52,000 52,050 0 0 0 0 0 0 0 312 52,050 52,100 0 0 0 0 0 0 0 301 52,100 52,150 0 0 0 0 0 0 0 291 52,150 52,200 0 0 0 0 0 0 0 280 52,200 52,250 0 0 0 0 0 0 0 270 52,250 52,300 0 0 0 0 0 0 0 259 52,300 52,350 0 0 0 0 0 0 0 248 52,350 52,400 0 0 0 0 0 0 0 238 52,400 52,450 0 0 0 0 0 0 0 227 52,450 52,500 0 0 0 0 0 0 0 217 52,500 52,550 0 0 0 0 0 0 0 206 52,550 52,600 0 0 0 0 0 0 0 196 52,600 52,650 0 0 0 0 0 0 0 185 52,650 52,700 0 0 0 0 0 0 0 175 52,700 52,750 0 0 0 0 0 0 0 164 52,750 52,800 0 0 0 0 0 0 0 154

And your filing status is– If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying widow(er) and the number of children you have is–

Married filing jointly and the number of children you have is–

0 1 2 3 0 1 2 3 At least But less

than Your credit is– Your credit is–

52,800 52,850 0 0 0 0 0 0 0 143 52,850 52,900 0 0 0 0 0 0 0 133 52,900 52,950 0 0 0 0 0 0 0 122 52,950 53,000 0 0 0 0 0 0 0 112 53,000 53,050 0 0 0 0 0 0 0 101 53,050 53,100 0 0 0 0 0 0 0 91 53,100 53,150 0 0 0 0 0 0 0 80 53,150 53,200 0 0 0 0 0 0 0 69 53,200 53,250 0 0 0 0 0 0 0 59 53,250 53,300 0 0 0 0 0 0 0 48 53,300 53,350 0 0 0 0 0 0 0 38 53,350 53,400 0 0 0 0 0 0 0 27 53,400 53,450 0 0 0 0 0 0 0 17 53,450 53,500 0 0 0 0 0 0 0 6 53,500 53,505 0 0 0 0 0 0 0 1

Page 70 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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.)

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

Page 71 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 67 Through 75

Line 67 Additional Child Tax Credit 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 of the instructions for line 6c). The additional child tax credit may give you a refund even if you do not 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. See the instructions for line 52. Step 2. Read the TIP at the end of your Child Tax Credit Worksheet. Use Schedule 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.

Line 68 American Opportunity Credit If you meet the requirements to claim an education credit (see the instructions for line 50), enter on line 68 the amount, if any, from Form 8863, line 8. You may be able to increase an education credit and reduce your total tax or increase your tax refund if the student chooses to include all or part of a Pell grant or cer- tain other scholarships or fellowships in income. See Pub. 970 and the Instruc- tions for Form 8863 for more informa- tion.

Line 69 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 Form 1040, line 69. For more information, see the Instructions for Form 8962.

Line 70 Amount Paid With Request for Extension To File If you got an automatic extension of time to file Form 1040 by filing Form 4868 or by making a payment, enter the amount of the payment or any amount you paid with Form 4868. If you paid by debit or credit card, do not include on line 70 the convenience fee you were charged. Also, include any amounts paid with Form 2350.

You may be able to deduct any credit or debit card conven­ ience fees on your 2017 Sched­

ule A.

Line 71 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 2016 and total wages of more than $118,500, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount with- held in excess of $7,347. But if any one employer withheld more than $7,347, you can't claim the excess on your re- turn. The employer should adjust the tax for you. If the employer doesn't adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.

You can't claim a refund for excess tier 2 RRTA tax on Form 1040. Instead, use Form 843.

For more details, see Pub. 505.

TIP

Line 72 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 73 Check the box(es) on line 73 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 73. 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 73. Check box d and enter “Tax” in the space next to that box.

If you check more than one box, en- ter the total of the line 73 credits and payments.

Refund Line 75 Amount Overpaid If line 75 is under $1, we will send a re- fund only on written request.

If the amount you overpaid is large, you may want to de­ crease the amount of income

tax withheld from your pay by filing a new Form W­4. See Income Tax With- holding and Estimated Tax Payments for 2017 under General Information, later.

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 75 may be used (offset) to pay the past-due amount. Off-

TIP

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

Page 72 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 75 Through 76d

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 has not paid past-due federal tax, state income tax, state unemployment com- pensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the over- payment on line 75 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refun- ded to you if certain conditions apply and you complete Form 8379. For de- tails, use Tax Topic 203 or see Form 8379.

Lines 76a Through 76d 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 return 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 2016 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 an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Effect of refund on benefits. Any re- fund you receive can't be counted as in- come when determining if you or any- one else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal pro- gram or under any state or local program financed in whole or in part with federal funds. These programs include Tempo- rary Assistance for Needy Families (TANF), Medicaid, Supplemental Se- curity Income (SSI), and Supplemental

Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your re- fund will affect your benefits.

Simple. Safe. Secure. DIRECT DEPOSIT

Fast Refunds! Join the eight in 10 taxpayers who choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs later.

If you want us to directly deposit the amount shown on line 76a 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 76b through 76d (if you want your refund deposited to only one account), or

Check the box on line 76a 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 do not want your refund direct- ly deposited to your account, do not check the box on line 76a. Draw a line through the boxes on lines 76b and 76d. We will send you a check instead. Account must be in your name. Do not request a deposit of your refund to an account that isn't in your name, such as your tax return preparer’s account. Although you may owe your tax return preparer a fee for preparing your return, do not 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 do not 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 76a and attach Form 8888 or fill in lines

76b through 76d, 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 (including a myRA), or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct de- posit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won't accept a deposit for 2016). If you do not, the trustee or cus- todian can assume the deposit is for the year during which you are filing the re- turn. For example, if you file your 2016 return during 2017 and do not notify the trustee or custodian in advance, the trustee or custodian can assume the de- posit to your IRA is for 2017. If you designate your deposit to be for 2016, you must verify that the deposit was ac- tually made to the account by the due date of the return (not counting exten- sions). If the deposit isn't made by that date, the deposit isn't an IRA contribu- tion for 2016. In that case, you must file an amended 2016 return and reduce any IRA deduction and any retirement sav- ings contributions credit you claimed.

You and your spouse, if filing jointly, each may be able to contribute up to $5,500 ($6,500

if age 50 or older at the end of 2016) to a traditional IRA or Roth IRA (including a myRA), for 2016. You may owe a pen­ alty if your contributions exceed these limits, and the limits may be lower de­ pending on your compensation and in­ come. For more information on IRA contributions, see Pub. 590­A. If the lim­ its on IRA contributions change for

CAUTION !

CAUTION !

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

Page 73 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 76a Through 77

2017, Pub. 590­A will have the new 2017 limits.

For more information on IRAs, see Pub. 590-A and Pub. 590-B. myRA® . If you already have a myRA® account, you can request a deposit of your refund (or part of it) to your myRA account. A myRA is a starter retirement account offered by the Department of the Treasury. For more information on myRA and to open a myRA account on- line, visit www.myRA.gov. 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 do not need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.

Line 76a 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 76b 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 76b 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,

Your checks state they are payable through a financial institution different from the one at which you have your checking account, or

Your deposit is to a myRA.

Line 76c Check the appropriate box for the type of account. Do not 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 myRA or a TreasuryDirect® online account, check the “Savings” box.

Line 76d 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. Do not 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 have already been made to the same account or prepaid debit card.

You haven't given a valid account number.

You file your 2016 return after November 30, 2017.

Any numbers or letters on lines 76b through 76d 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 77 Applied to Your 2017 Estimated Tax Enter on line 77 the amount, if any, of the overpayment on line 75 you want applied to your 2017 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 76b Through 76d

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 76b) (line 76d)

Routing number

Account number

CAUTION

-73- Need more information or forms? Visit IRS.gov.

Page 74 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Line 78

This election to apply part or all of the amount overpaid to your 2017 estimated tax can't

be changed later.

Amount You Owe To avoid interest and penalties, pay your taxes in full by April 18, 2017. You do not have to

pay if line 78 is under $1.

Include any estimated payments from line 79 in the amount you enter on line 78. Do not include any estimated payments for 2017 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 payments if the IRS doesn’t receive the funds. Use Tax Topic 206.

Line 78 Amount You Owe IRS offers several payment options. You can pay online, by phone, mobile de- vice, cash (maximum $1,000 per day and per transaction), check or money or- der. Go to IRS.gov/payments for pay- ment options.

Pay Online IRS offers an electronic payment option that is right for you. Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more infor- mation, go to IRS.gov/payments. You can pay using any of the following methods.

IRS Direct Pay for online trans- fers directly from your checking or sav- ings account at no cost to you, go to IRS.gov/payments.

Pay by Card. To pay by debit or credit card, go to IRS.gov/payments. A convenience fee is charged by these service providers.

Electronic Fund Withdrawal (EFW) is an integrated e­file/e-pay op- tion offered when filing your federal

CAUTION !

TIP

taxes electronically using tax prepara- tion software, through a tax professio- nal, or the IRS at IRS.gov/payments.

Online Payment Agreement. If you cannot 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 charge 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 1-888-PAY-1040TM (1-888-729-1040) www.PAY1040.com

WorldPay US, Inc. 1-844-729-8298 (1-844-PAY-TAX-8TM) www.payUSAtax.com

Official Payments 1-888-UPAY-TAXTM (1-888-872-9829) 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 1-800-555-4477 (English) or 1-800-244-4829 (Español). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-733-4829. For more information about EFTPS, go to IRS.gov/payments or www.eftps.gov.

Pay by Mobile Device To pay through your mobile device, download the IRS2Go app.

Pay by Cash Cash is a new in-person payment option for individuals provided through retail partners 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. Do not send cash. Do not attach the payment to your return. Write “2016 Form 1040” and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V. For the most up-to-date infor- mation on Form 1040-V, go to IRS.gov/ form1040v. If you are filing a joint re- turn, enter the SSN shown first on your tax return.

To help us process your payment, en- ter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not en- ter “$ XXX–” or “$ XXXxx 100”).

Mail your 2016 tax return, payment, and Form 1040-V to the address shown on the form that applies to you.

No checks of $100 million or more accepted. The IRS can’t accept a single check (including a cashier’s check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you’ll need to spread the payment over 2 or more checks with each check made out for an amount less than $100 million. This limit does not apply 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.

Need more information or forms? Visit IRS.gov. -74-

Page 75 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Form 1040—Lines 78 and 79

You may need to (a) increase the amount of income tax with­ held from your pay by filing a

new Form W­4, (b) increase the tax withheld from other income by filing Form W­4P or W­4V, or (c) make esti­ mated tax payments for 2017. See In- come Tax Withholding and Estimated Tax Payments for 2017 under General Information, later.

What If You Can't Pay? If you can't pay the full amount shown on line 78 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 April 18, 2017. You must also 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 April 18, 2017. 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, 2017. You must pay the tax before the exten- sion 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 79 Estimated Tax Penalty You may owe this penalty if:

Line 78 is at least $1,000 and it is more than 10% of the tax shown on your return, or

TIP 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 2016 Form 1040, line 63, minus the total of any amounts shown on lines 61, 66a, 67, 68, 69, and 72 and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 63 any:

Tax on an excess parachute pay- ment,

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

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

Look-back interest due under sec- tion 167(g) or 460(b). When figuring the amount on line 63, include household employment taxes only if line 64 is more than zero or you would owe the penalty even if you didn't include those taxes. Exception. You won't owe the penalty if your 2015 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 2015 return and you were a U.S. citizen or resident for all of 2015.

2. The total of lines 64, 65, and 71 on your 2016 return is at least 100% of the tax shown on your 2015 return (110% of that amount if you aren't a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2015 return was more than $150,000 (more than $75,000 if married filing separately for 2016)). Your estimated tax payments for 2016 must have been made on time and for the required amount.

For most people, the “tax shown on your 2015 return” is the amount on your 2015 Form 1040, line 63, minus the total of any amounts shown on lines 61, 66a, 67, 68, 69, and 72 and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 63 any:

Tax on an excess parachute pay- ment,

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

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

Look-back interest due under sec- tion 167(g) or 460(b). When figuring the amount on line 63, include household employment taxes only if line 64 is more than zero or you would have owed the estimated tax pen- alty for 2015 even if you didn't include those taxes.

Figuring the Penalty If the Exception just described doesn't apply and you choose to figure the pen- alty yourself, use Form 2210 (or 2210-F for farmers and fishermen).

Enter any penalty on line 79. Add the penalty to any tax due and enter the total on line 78.

However, if you have an overpay- ment on line 75, subtract the penalty from the amount you would otherwise enter on line 76a or line 77. Lines 76a, 77, and 79 must equal line 75.

If the penalty is more than the over- payment on line 75, enter -0- on lines 76a and 77. Then subtract line 75 from line 79 and enter the result on line 78.

Do not 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 79 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. See the Instruc­ tions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Third Party Designee If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2016 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her per- sonal identification number (PIN).

TIP

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

Page 76 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

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

Give the IRS any information that is missing from your return,

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

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

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

You aren't authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you be- fore the IRS. If you want to expand the designee's authorization, see Pub. 947.

The authorization will automatically end no later than the due date (not counting extensions) for filing your 2017 tax return. This is April 17, 2018, for most people.

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

Court-Appointed Conservator, Guardian, or Other Fiduciary If you are a court-appointed conservator, guardian, or other fiduciary for a men- tally or physically incompetent individu- al who has to file Form 1040, sign your name for the individual and file Form 56.

Child's Return If your child can't sign his or her return, either parent can sign the child's name in the space provided. Then, enter “By (your signature), parent for minor child.”

Daytime Phone Number Providing your daytime phone number may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit or the credit for child and dependent care expenses. If you answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse's daytime phone number.

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. Self­Select 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 adjusted gross income (AGI) from your originally filed 2015 federal income tax return, if appli- cable. Do not use your AGI from an amended return (Form 1040X) or a math error correction made by IRS. AGI is the amount shown on your 2015 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have your 2015 income tax return, call the IRS at 1-800-908-9946 to get a free transcript of your return or visit IRS.gov/ transcript. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN

is the five digit PIN you used to elec- tronically sign your 2015 return.) You will also be prompted to enter your date of birth (DOB).

You can't use the Self­Select PIN method if you are a first­time filer under age 16 at

the end of 2016.

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 2016, if you received an Identity Protection Personal Identification Num- ber (IP PIN) from the IRS, enter it in the IP PIN spaces provided below your day- time phone number. You must correctly enter all six numbers of your IP PIN. If you didn't receive an IP PIN, leave these spaces blank.

New IP PINs are issued every year. Enter the latest IP PIN you received. IP PINs for 2016

tax returns generally were sent in De­ cember 2016.

If you are filing a joint return and both taxpayers receive an IP PIN, only the taxpayer whose social security num- ber (SSN) appears first on the tax return should enter his or her IP PIN. However, if you are filing electronically, both tax- payers must enter their IP PINs.

If you need more information, go to IRS.gov/CP01A. If you received an IP PIN but misplaced it, call 1-800-908-4490.

Paid Preparer Must Sign Your Return Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The pre- parer must give you a copy of the return

CAUTION !

CAUTION !

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

Page 77 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

for your records. Someone who prepares your return but doesn't charge you should not sign your return.

Assemble Your Return Assemble any schedules and forms be- hind Form 1040 in order of the “Attach-

ment Sequence No.” shown in the upper right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. Do not attach correspondence or other items unless required to do so. At- tach Forms W-2 and 2439 to the front of Form 1040. 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 the front of Form 1040 if tax was withheld.

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

Page 78 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table

CAUTION !

See the instructions for line 44 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

3,320 3,328 3,335 3,343

Sample Table

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

2,856 2,864 2,871 2,879

3,320 3,328 3,335 3,343

3,121 3,129 3,136 3,144

Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, 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 $2,871. This is the tax amount they should enter on Form 1040, line 44.

If line 43 (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 43 (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 43 (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. - 78 -

Page 79 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table — Continued If line 43 (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 43 (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 43 (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 9,350 935 933 935 933 9,350 9,400 943 938 943 938 9,400 9,450 950 943 950 943 9,450 9,500 958 948 958 948 9,500 9,550 965 953 965 953 9,550 9,600 973 958 973 958 9,600 9,650 980 963 980 963 9,650 9,700 988 968 988 968 9,700 9,750 995 973 995 973 9,750 9,800 1,003 978 1,003 978 9,800 9,850 1,010 983 1,010 983 9,850 9,900 1,018 988 1,018 988 9,900 9,950 1,025 993 1,025 993 9,950 10,000 1,033 998 1,033 998

10,000 10,000 10,050 1,040 1,003 1,040 1,003 10,050 10,100 1,048 1,008 1,048 1,008 10,100 10,150 1,055 1,013 1,055 1,013 10,150 10,200 1,063 1,018 1,063 1,018 10,200 10,250 1,070 1,023 1,070 1,023 10,250 10,300 1,078 1,028 1,078 1,028 10,300 10,350 1,085 1,033 1,085 1,033 10,350 10,400 1,093 1,038 1,093 1,038 10,400 10,450 1,100 1,043 1,100 1,043 10,450 10,500 1,108 1,048 1,108 1,048 10,500 10,550 1,115 1,053 1,115 1,053 10,550 10,600 1,123 1,058 1,123 1,058 10,600 10,650 1,130 1,063 1,130 1,063 10,650 10,700 1,138 1,068 1,138 1,068 10,700 10,750 1,145 1,073 1,145 1,073 10,750 10,800 1,153 1,078 1,153 1,078 10,800 10,850 1,160 1,083 1,160 1,083 10,850 10,900 1,168 1,088 1,168 1,088 10,900 10,950 1,175 1,093 1,175 1,093 10,950 11,000 1,183 1,098 1,183 1,098

11,000 11,000 11,050 1,190 1,103 1,190 1,103 11,050 11,100 1,198 1,108 1,198 1,108 11,100 11,150 1,205 1,113 1,205 1,113 11,150 11,200 1,213 1,118 1,213 1,118 11,200 11,250 1,220 1,123 1,220 1,123 11,250 11,300 1,228 1,128 1,228 1,128 11,300 11,350 1,235 1,133 1,235 1,133 11,350 11,400 1,243 1,138 1,243 1,138 11,400 11,450 1,250 1,143 1,250 1,143 11,450 11,500 1,258 1,148 1,258 1,148 11,500 11,550 1,265 1,153 1,265 1,153 11,550 11,600 1,273 1,158 1,273 1,158 11,600 11,650 1,280 1,163 1,280 1,163 11,650 11,700 1,288 1,168 1,288 1,168 11,700 11,750 1,295 1,173 1,295 1,173 11,750 11,800 1,303 1,178 1,303 1,178 11,800 11,850 1,310 1,183 1,310 1,183 11,850 11,900 1,318 1,188 1,318 1,188 11,900 11,950 1,325 1,193 1,325 1,193 11,950 12,000 1,333 1,198 1,333 1,198

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

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

Page 80 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table — Continued If line 43 (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 1,340 1,203 1,340 1,203 12,050 12,100 1,348 1,208 1,348 1,208 12,100 12,150 1,355 1,213 1,355 1,213 12,150 12,200 1,363 1,218 1,363 1,218 12,200 12,250 1,370 1,223 1,370 1,223 12,250 12,300 1,378 1,228 1,378 1,228 12,300 12,350 1,385 1,233 1,385 1,233 12,350 12,400 1,393 1,238 1,393 1,238 12,400 12,450 1,400 1,243 1,400 1,243 12,450 12,500 1,408 1,248 1,408 1,248 12,500 12,550 1,415 1,253 1,415 1,253 12,550 12,600 1,423 1,258 1,423 1,258 12,600 12,650 1,430 1,263 1,430 1,263 12,650 12,700 1,438 1,268 1,438 1,268 12,700 12,750 1,445 1,273 1,445 1,273 12,750 12,800 1,453 1,278 1,453 1,278 12,800 12,850 1,460 1,283 1,460 1,283 12,850 12,900 1,468 1,288 1,468 1,288 12,900 12,950 1,475 1,293 1,475 1,293 12,950 13,000 1,483 1,298 1,483 1,298

13,000 13,000 13,050 1,490 1,303 1,490 1,303 13,050 13,100 1,498 1,308 1,498 1,308 13,100 13,150 1,505 1,313 1,505 1,313 13,150 13,200 1,513 1,318 1,513 1,318 13,200 13,250 1,520 1,323 1,520 1,323 13,250 13,300 1,528 1,328 1,528 1,329 13,300 13,350 1,535 1,333 1,535 1,336 13,350 13,400 1,543 1,338 1,543 1,344 13,400 13,450 1,550 1,343 1,550 1,351 13,450 13,500 1,558 1,348 1,558 1,359 13,500 13,550 1,565 1,353 1,565 1,366 13,550 13,600 1,573 1,358 1,573 1,374 13,600 13,650 1,580 1,363 1,580 1,381 13,650 13,700 1,588 1,368 1,588 1,389 13,700 13,750 1,595 1,373 1,595 1,396 13,750 13,800 1,603 1,378 1,603 1,404 13,800 13,850 1,610 1,383 1,610 1,411 13,850 13,900 1,618 1,388 1,618 1,419 13,900 13,950 1,625 1,393 1,625 1,426 13,950 14,000 1,633 1,398 1,633 1,434

14,000 14,000 14,050 1,640 1,403 1,640 1,441 14,050 14,100 1,648 1,408 1,648 1,449 14,100 14,150 1,655 1,413 1,655 1,456 14,150 14,200 1,663 1,418 1,663 1,464 14,200 14,250 1,670 1,423 1,670 1,471 14,250 14,300 1,678 1,428 1,678 1,479 14,300 14,350 1,685 1,433 1,685 1,486 14,350 14,400 1,693 1,438 1,693 1,494 14,400 14,450 1,700 1,443 1,700 1,501 14,450 14,500 1,708 1,448 1,708 1,509 14,500 14,550 1,715 1,453 1,715 1,516 14,550 14,600 1,723 1,458 1,723 1,524 14,600 14,650 1,730 1,463 1,730 1,531 14,650 14,700 1,738 1,468 1,738 1,539 14,700 14,750 1,745 1,473 1,745 1,546 14,750 14,800 1,753 1,478 1,753 1,554 14,800 14,850 1,760 1,483 1,760 1,561 14,850 14,900 1,768 1,488 1,768 1,569 14,900 14,950 1,775 1,493 1,775 1,576 14,950 15,000 1,783 1,498 1,783 1,584

If line 43 (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 1,790 1,503 1,790 1,591 15,050 15,100 1,798 1,508 1,798 1,599 15,100 15,150 1,805 1,513 1,805 1,606 15,150 15,200 1,813 1,518 1,813 1,614 15,200 15,250 1,820 1,523 1,820 1,621 15,250 15,300 1,828 1,528 1,828 1,629 15,300 15,350 1,835 1,533 1,835 1,636 15,350 15,400 1,843 1,538 1,843 1,644 15,400 15,450 1,850 1,543 1,850 1,651 15,450 15,500 1,858 1,548 1,858 1,659 15,500 15,550 1,865 1,553 1,865 1,666 15,550 15,600 1,873 1,558 1,873 1,674 15,600 15,650 1,880 1,563 1,880 1,681 15,650 15,700 1,888 1,568 1,888 1,689 15,700 15,750 1,895 1,573 1,895 1,696 15,750 15,800 1,903 1,578 1,903 1,704 15,800 15,850 1,910 1,583 1,910 1,711 15,850 15,900 1,918 1,588 1,918 1,719 15,900 15,950 1,925 1,593 1,925 1,726 15,950 16,000 1,933 1,598 1,933 1,734

16,000 16,000 16,050 1,940 1,603 1,940 1,741 16,050 16,100 1,948 1,608 1,948 1,749 16,100 16,150 1,955 1,613 1,955 1,756 16,150 16,200 1,963 1,618 1,963 1,764 16,200 16,250 1,970 1,623 1,970 1,771 16,250 16,300 1,978 1,628 1,978 1,779 16,300 16,350 1,985 1,633 1,985 1,786 16,350 16,400 1,993 1,638 1,993 1,794 16,400 16,450 2,000 1,643 2,000 1,801 16,450 16,500 2,008 1,648 2,008 1,809 16,500 16,550 2,015 1,653 2,015 1,816 16,550 16,600 2,023 1,658 2,023 1,824 16,600 16,650 2,030 1,663 2,030 1,831 16,650 16,700 2,038 1,668 2,038 1,839 16,700 16,750 2,045 1,673 2,045 1,846 16,750 16,800 2,053 1,678 2,053 1,854 16,800 16,850 2,060 1,683 2,060 1,861 16,850 16,900 2,068 1,688 2,068 1,869 16,900 16,950 2,075 1,693 2,075 1,876 16,950 17,000 2,083 1,698 2,083 1,884

17,000 17,000 17,050 2,090 1,703 2,090 1,891 17,050 17,100 2,098 1,708 2,098 1,899 17,100 17,150 2,105 1,713 2,105 1,906 17,150 17,200 2,113 1,718 2,113 1,914 17,200 17,250 2,120 1,723 2,120 1,921 17,250 17,300 2,128 1,728 2,128 1,929 17,300 17,350 2,135 1,733 2,135 1,936 17,350 17,400 2,143 1,738 2,143 1,944 17,400 17,450 2,150 1,743 2,150 1,951 17,450 17,500 2,158 1,748 2,158 1,959 17,500 17,550 2,165 1,753 2,165 1,966 17,550 17,600 2,173 1,758 2,173 1,974 17,600 17,650 2,180 1,763 2,180 1,981 17,650 17,700 2,188 1,768 2,188 1,989 17,700 17,750 2,195 1,773 2,195 1,996 17,750 17,800 2,203 1,778 2,203 2,004 17,800 17,850 2,210 1,783 2,210 2,011 17,850 17,900 2,218 1,788 2,218 2,019 17,900 17,950 2,225 1,793 2,225 2,026 17,950 18,000 2,233 1,798 2,233 2,034

If line 43 (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 2,240 1,803 2,240 2,041 18,050 18,100 2,248 1,808 2,248 2,049 18,100 18,150 2,255 1,813 2,255 2,056 18,150 18,200 2,263 1,818 2,263 2,064 18,200 18,250 2,270 1,823 2,270 2,071 18,250 18,300 2,278 1,828 2,278 2,079 18,300 18,350 2,285 1,833 2,285 2,086 18,350 18,400 2,293 1,838 2,293 2,094 18,400 18,450 2,300 1,843 2,300 2,101 18,450 18,500 2,308 1,848 2,308 2,109 18,500 18,550 2,315 1,853 2,315 2,116 18,550 18,600 2,323 1,859 2,323 2,124 18,600 18,650 2,330 1,866 2,330 2,131 18,650 18,700 2,338 1,874 2,338 2,139 18,700 18,750 2,345 1,881 2,345 2,146 18,750 18,800 2,353 1,889 2,353 2,154 18,800 18,850 2,360 1,896 2,360 2,161 18,850 18,900 2,368 1,904 2,368 2,169 18,900 18,950 2,375 1,911 2,375 2,176 18,950 19,000 2,383 1,919 2,383 2,184

19,000 19,000 19,050 2,390 1,926 2,390 2,191 19,050 19,100 2,398 1,934 2,398 2,199 19,100 19,150 2,405 1,941 2,405 2,206 19,150 19,200 2,413 1,949 2,413 2,214 19,200 19,250 2,420 1,956 2,420 2,221 19,250 19,300 2,428 1,964 2,428 2,229 19,300 19,350 2,435 1,971 2,435 2,236 19,350 19,400 2,443 1,979 2,443 2,244 19,400 19,450 2,450 1,986 2,450 2,251 19,450 19,500 2,458 1,994 2,458 2,259 19,500 19,550 2,465 2,001 2,465 2,266 19,550 19,600 2,473 2,009 2,473 2,274 19,600 19,650 2,480 2,016 2,480 2,281 19,650 19,700 2,488 2,024 2,488 2,289 19,700 19,750 2,495 2,031 2,495 2,296 19,750 19,800 2,503 2,039 2,503 2,304 19,800 19,850 2,510 2,046 2,510 2,311 19,850 19,900 2,518 2,054 2,518 2,319 19,900 19,950 2,525 2,061 2,525 2,326 19,950 20,000 2,533 2,069 2,533 2,334

20,000 20,000 20,050 2,540 2,076 2,540 2,341 20,050 20,100 2,548 2,084 2,548 2,349 20,100 20,150 2,555 2,091 2,555 2,356 20,150 20,200 2,563 2,099 2,563 2,364 20,200 20,250 2,570 2,106 2,570 2,371 20,250 20,300 2,578 2,114 2,578 2,379 20,300 20,350 2,585 2,121 2,585 2,386 20,350 20,400 2,593 2,129 2,593 2,394 20,400 20,450 2,600 2,136 2,600 2,401 20,450 20,500 2,608 2,144 2,608 2,409 20,500 20,550 2,615 2,151 2,615 2,416 20,550 20,600 2,623 2,159 2,623 2,424 20,600 20,650 2,630 2,166 2,630 2,431 20,650 20,700 2,638 2,174 2,638 2,439 20,700 20,750 2,645 2,181 2,645 2,446 20,750 20,800 2,653 2,189 2,653 2,454 20,800 20,850 2,660 2,196 2,660 2,461 20,850 20,900 2,668 2,204 2,668 2,469 20,900 20,950 2,675 2,211 2,675 2,476 20,950 21,000 2,683 2,219 2,683 2,484

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

Need more information or forms? Visit IRS.gov. - 80 -

Page 81 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table — Continued If line 43 (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 2,690 2,226 2,690 2,491 21,050 21,100 2,698 2,234 2,698 2,499 21,100 21,150 2,705 2,241 2,705 2,506 21,150 21,200 2,713 2,249 2,713 2,514 21,200 21,250 2,720 2,256 2,720 2,521 21,250 21,300 2,728 2,264 2,728 2,529 21,300 21,350 2,735 2,271 2,735 2,536 21,350 21,400 2,743 2,279 2,743 2,544 21,400 21,450 2,750 2,286 2,750 2,551 21,450 21,500 2,758 2,294 2,758 2,559 21,500 21,550 2,765 2,301 2,765 2,566 21,550 21,600 2,773 2,309 2,773 2,574 21,600 21,650 2,780 2,316 2,780 2,581 21,650 21,700 2,788 2,324 2,788 2,589 21,700 21,750 2,795 2,331 2,795 2,596 21,750 21,800 2,803 2,339 2,803 2,604 21,800 21,850 2,810 2,346 2,810 2,611 21,850 21,900 2,818 2,354 2,818 2,619 21,900 21,950 2,825 2,361 2,825 2,626 21,950 22,000 2,833 2,369 2,833 2,634

22,000 22,000 22,050 2,840 2,376 2,840 2,641 22,050 22,100 2,848 2,384 2,848 2,649 22,100 22,150 2,855 2,391 2,855 2,656 22,150 22,200 2,863 2,399 2,863 2,664 22,200 22,250 2,870 2,406 2,870 2,671 22,250 22,300 2,878 2,414 2,878 2,679 22,300 22,350 2,885 2,421 2,885 2,686 22,350 22,400 2,893 2,429 2,893 2,694 22,400 22,450 2,900 2,436 2,900 2,701 22,450 22,500 2,908 2,444 2,908 2,709 22,500 22,550 2,915 2,451 2,915 2,716 22,550 22,600 2,923 2,459 2,923 2,724 22,600 22,650 2,930 2,466 2,930 2,731 22,650 22,700 2,938 2,474 2,938 2,739 22,700 22,750 2,945 2,481 2,945 2,746 22,750 22,800 2,953 2,489 2,953 2,754 22,800 22,850 2,960 2,496 2,960 2,761 22,850 22,900 2,968 2,504 2,968 2,769 22,900 22,950 2,975 2,511 2,975 2,776 22,950 23,000 2,983 2,519 2,983 2,784

23,000 23,000 23,050 2,990 2,526 2,990 2,791 23,050 23,100 2,998 2,534 2,998 2,799 23,100 23,150 3,005 2,541 3,005 2,806 23,150 23,200 3,013 2,549 3,013 2,814 23,200 23,250 3,020 2,556 3,020 2,821 23,250 23,300 3,028 2,564 3,028 2,829 23,300 23,350 3,035 2,571 3,035 2,836 23,350 23,400 3,043 2,579 3,043 2,844 23,400 23,450 3,050 2,586 3,050 2,851 23,450 23,500 3,058 2,594 3,058 2,859 23,500 23,550 3,065 2,601 3,065 2,866 23,550 23,600 3,073 2,609 3,073 2,874 23,600 23,650 3,080 2,616 3,080 2,881 23,650 23,700 3,088 2,624 3,088 2,889 23,700 23,750 3,095 2,631 3,095 2,896 23,750 23,800 3,103 2,639 3,103 2,904 23,800 23,850 3,110 2,646 3,110 2,911 23,850 23,900 3,118 2,654 3,118 2,919 23,900 23,950 3,125 2,661 3,125 2,926 23,950 24,000 3,133 2,669 3,133 2,934

If line 43 (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 3,140 2,676 3,140 2,941 24,050 24,100 3,148 2,684 3,148 2,949 24,100 24,150 3,155 2,691 3,155 2,956 24,150 24,200 3,163 2,699 3,163 2,964 24,200 24,250 3,170 2,706 3,170 2,971 24,250 24,300 3,178 2,714 3,178 2,979 24,300 24,350 3,185 2,721 3,185 2,986 24,350 24,400 3,193 2,729 3,193 2,994 24,400 24,450 3,200 2,736 3,200 3,001 24,450 24,500 3,208 2,744 3,208 3,009 24,500 24,550 3,215 2,751 3,215 3,016 24,550 24,600 3,223 2,759 3,223 3,024 24,600 24,650 3,230 2,766 3,230 3,031 24,650 24,700 3,238 2,774 3,238 3,039 24,700 24,750 3,245 2,781 3,245 3,046 24,750 24,800 3,253 2,789 3,253 3,054 24,800 24,850 3,260 2,796 3,260 3,061 24,850 24,900 3,268 2,804 3,268 3,069 24,900 24,950 3,275 2,811 3,275 3,076 24,950 25,000 3,283 2,819 3,283 3,084

25,000 25,000 25,050 3,290 2,826 3,290 3,091 25,050 25,100 3,298 2,834 3,298 3,099 25,100 25,150 3,305 2,841 3,305 3,106 25,150 25,200 3,313 2,849 3,313 3,114 25,200 25,250 3,320 2,856 3,320 3,121 25,250 25,300 3,328 2,864 3,328 3,129 25,300 25,350 3,335 2,871 3,335 3,136 25,350 25,400 3,343 2,879 3,343 3,144 25,400 25,450 3,350 2,886 3,350 3,151 25,450 25,500 3,358 2,894 3,358 3,159 25,500 25,550 3,365 2,901 3,365 3,166 25,550 25,600 3,373 2,909 3,373 3,174 25,600 25,650 3,380 2,916 3,380 3,181 25,650 25,700 3,388 2,924 3,388 3,189 25,700 25,750 3,395 2,931 3,395 3,196 25,750 25,800 3,403 2,939 3,403 3,204 25,800 25,850 3,410 2,946 3,410 3,211 25,850 25,900 3,418 2,954 3,418 3,219 25,900 25,950 3,425 2,961 3,425 3,226 25,950 26,000 3,433 2,969 3,433 3,234

26,000 26,000 26,050 3,440 2,976 3,440 3,241 26,050 26,100 3,448 2,984 3,448 3,249 26,100 26,150 3,455 2,991 3,455 3,256 26,150 26,200 3,463 2,999 3,463 3,264 26,200 26,250 3,470 3,006 3,470 3,271 26,250 26,300 3,478 3,014 3,478 3,279 26,300 26,350 3,485 3,021 3,485 3,286 26,350 26,400 3,493 3,029 3,493 3,294 26,400 26,450 3,500 3,036 3,500 3,301 26,450 26,500 3,508 3,044 3,508 3,309 26,500 26,550 3,515 3,051 3,515 3,316 26,550 26,600 3,523 3,059 3,523 3,324 26,600 26,650 3,530 3,066 3,530 3,331 26,650 26,700 3,538 3,074 3,538 3,339 26,700 26,750 3,545 3,081 3,545 3,346 26,750 26,800 3,553 3,089 3,553 3,354 26,800 26,850 3,560 3,096 3,560 3,361 26,850 26,900 3,568 3,104 3,568 3,369 26,900 26,950 3,575 3,111 3,575 3,376 26,950 27,000 3,583 3,119 3,583 3,384

If line 43 (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 3,590 3,126 3,590 3,391 27,050 27,100 3,598 3,134 3,598 3,399 27,100 27,150 3,605 3,141 3,605 3,406 27,150 27,200 3,613 3,149 3,613 3,414 27,200 27,250 3,620 3,156 3,620 3,421 27,250 27,300 3,628 3,164 3,628 3,429 27,300 27,350 3,635 3,171 3,635 3,436 27,350 27,400 3,643 3,179 3,643 3,444 27,400 27,450 3,650 3,186 3,650 3,451 27,450 27,500 3,658 3,194 3,658 3,459 27,500 27,550 3,665 3,201 3,665 3,466 27,550 27,600 3,673 3,209 3,673 3,474 27,600 27,650 3,680 3,216 3,680 3,481 27,650 27,700 3,688 3,224 3,688 3,489 27,700 27,750 3,695 3,231 3,695 3,496 27,750 27,800 3,703 3,239 3,703 3,504 27,800 27,850 3,710 3,246 3,710 3,511 27,850 27,900 3,718 3,254 3,718 3,519 27,900 27,950 3,725 3,261 3,725 3,526 27,950 28,000 3,733 3,269 3,733 3,534

28,000 28,000 28,050 3,740 3,276 3,740 3,541 28,050 28,100 3,748 3,284 3,748 3,549 28,100 28,150 3,755 3,291 3,755 3,556 28,150 28,200 3,763 3,299 3,763 3,564 28,200 28,250 3,770 3,306 3,770 3,571 28,250 28,300 3,778 3,314 3,778 3,579 28,300 28,350 3,785 3,321 3,785 3,586 28,350 28,400 3,793 3,329 3,793 3,594 28,400 28,450 3,800 3,336 3,800 3,601 28,450 28,500 3,808 3,344 3,808 3,609 28,500 28,550 3,815 3,351 3,815 3,616 28,550 28,600 3,823 3,359 3,823 3,624 28,600 28,650 3,830 3,366 3,830 3,631 28,650 28,700 3,838 3,374 3,838 3,639 28,700 28,750 3,845 3,381 3,845 3,646 28,750 28,800 3,853 3,389 3,853 3,654 28,800 28,850 3,860 3,396 3,860 3,661 28,850 28,900 3,868 3,404 3,868 3,669 28,900 28,950 3,875 3,411 3,875 3,676 28,950 29,000 3,883 3,419 3,883 3,684

29,000 29,000 29,050 3,890 3,426 3,890 3,691 29,050 29,100 3,898 3,434 3,898 3,699 29,100 29,150 3,905 3,441 3,905 3,706 29,150 29,200 3,913 3,449 3,913 3,714 29,200 29,250 3,920 3,456 3,920 3,721 29,250 29,300 3,928 3,464 3,928 3,729 29,300 29,350 3,935 3,471 3,935 3,736 29,350 29,400 3,943 3,479 3,943 3,744 29,400 29,450 3,950 3,486 3,950 3,751 29,450 29,500 3,958 3,494 3,958 3,759 29,500 29,550 3,965 3,501 3,965 3,766 29,550 29,600 3,973 3,509 3,973 3,774 29,600 29,650 3,980 3,516 3,980 3,781 29,650 29,700 3,988 3,524 3,988 3,789 29,700 29,750 3,995 3,531 3,995 3,796 29,750 29,800 4,003 3,539 4,003 3,804 29,800 29,850 4,010 3,546 4,010 3,811 29,850 29,900 4,018 3,554 4,018 3,819 29,900 29,950 4,025 3,561 4,025 3,826 29,950 30,000 4,033 3,569 4,033 3,834

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

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

Page 82 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table — Continued If line 43 (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 4,040 3,576 4,040 3,841 30,050 30,100 4,048 3,584 4,048 3,849 30,100 30,150 4,055 3,591 4,055 3,856 30,150 30,200 4,063 3,599 4,063 3,864 30,200 30,250 4,070 3,606 4,070 3,871 30,250 30,300 4,078 3,614 4,078 3,879 30,300 30,350 4,085 3,621 4,085 3,886 30,350 30,400 4,093 3,629 4,093 3,894 30,400 30,450 4,100 3,636 4,100 3,901 30,450 30,500 4,108 3,644 4,108 3,909 30,500 30,550 4,115 3,651 4,115 3,916 30,550 30,600 4,123 3,659 4,123 3,924 30,600 30,650 4,130 3,666 4,130 3,931 30,650 30,700 4,138 3,674 4,138 3,939 30,700 30,750 4,145 3,681 4,145 3,946 30,750 30,800 4,153 3,689 4,153 3,954 30,800 30,850 4,160 3,696 4,160 3,961 30,850 30,900 4,168 3,704 4,168 3,969 30,900 30,950 4,175 3,711 4,175 3,976 30,950 31,000 4,183 3,719 4,183 3,984

31,000 31,000 31,050 4,190 3,726 4,190 3,991 31,050 31,100 4,198 3,734 4,198 3,999 31,100 31,150 4,205 3,741 4,205 4,006 31,150 31,200 4,213 3,749 4,213 4,014 31,200 31,250 4,220 3,756 4,220 4,021 31,250 31,300 4,228 3,764 4,228 4,029 31,300 31,350 4,235 3,771 4,235 4,036 31,350 31,400 4,243 3,779 4,243 4,044 31,400 31,450 4,250 3,786 4,250 4,051 31,450 31,500 4,258 3,794 4,258 4,059 31,500 31,550 4,265 3,801 4,265 4,066 31,550 31,600 4,273 3,809 4,273 4,074 31,600 31,650 4,280 3,816 4,280 4,081 31,650 31,700 4,288 3,824 4,288 4,089 31,700 31,750 4,295 3,831 4,295 4,096 31,750 31,800 4,303 3,839 4,303 4,104 31,800 31,850 4,310 3,846 4,310 4,111 31,850 31,900 4,318 3,854 4,318 4,119 31,900 31,950 4,325 3,861 4,325 4,126 31,950 32,000 4,333 3,869 4,333 4,134

32,000 32,000 32,050 4,340 3,876 4,340 4,141 32,050 32,100 4,348 3,884 4,348 4,149 32,100 32,150 4,355 3,891 4,355 4,156 32,150 32,200 4,363 3,899 4,363 4,164 32,200 32,250 4,370 3,906 4,370 4,171 32,250 32,300 4,378 3,914 4,378 4,179 32,300 32,350 4,385 3,921 4,385 4,186 32,350 32,400 4,393 3,929 4,393 4,194 32,400 32,450 4,400 3,936 4,400 4,201 32,450 32,500 4,408 3,944 4,408 4,209 32,500 32,550 4,415 3,951 4,415 4,216 32,550 32,600 4,423 3,959 4,423 4,224 32,600 32,650 4,430 3,966 4,430 4,231 32,650 32,700 4,438 3,974 4,438 4,239 32,700 32,750 4,445 3,981 4,445 4,246 32,750 32,800 4,453 3,989 4,453 4,254 32,800 32,850 4,460 3,996 4,460 4,261 32,850 32,900 4,468 4,004 4,468 4,269 32,900 32,950 4,475 4,011 4,475 4,276 32,950 33,000 4,483 4,019 4,483 4,284

If line 43 (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 4,490 4,026 4,490 4,291 33,050 33,100 4,498 4,034 4,498 4,299 33,100 33,150 4,505 4,041 4,505 4,306 33,150 33,200 4,513 4,049 4,513 4,314 33,200 33,250 4,520 4,056 4,520 4,321 33,250 33,300 4,528 4,064 4,528 4,329 33,300 33,350 4,535 4,071 4,535 4,336 33,350 33,400 4,543 4,079 4,543 4,344 33,400 33,450 4,550 4,086 4,550 4,351 33,450 33,500 4,558 4,094 4,558 4,359 33,500 33,550 4,565 4,101 4,565 4,366 33,550 33,600 4,573 4,109 4,573 4,374 33,600 33,650 4,580 4,116 4,580 4,381 33,650 33,700 4,588 4,124 4,588 4,389 33,700 33,750 4,595 4,131 4,595 4,396 33,750 33,800 4,603 4,139 4,603 4,404 33,800 33,850 4,610 4,146 4,610 4,411 33,850 33,900 4,618 4,154 4,618 4,419 33,900 33,950 4,625 4,161 4,625 4,426 33,950 34,000 4,633 4,169 4,633 4,434

34,000 34,000 34,050 4,640 4,176 4,640 4,441 34,050 34,100 4,648 4,184 4,648 4,449 34,100 34,150 4,655 4,191 4,655 4,456 34,150 34,200 4,663 4,199 4,663 4,464 34,200 34,250 4,670 4,206 4,670 4,471 34,250 34,300 4,678 4,214 4,678 4,479 34,300 34,350 4,685 4,221 4,685 4,486 34,350 34,400 4,693 4,229 4,693 4,494 34,400 34,450 4,700 4,236 4,700 4,501 34,450 34,500 4,708 4,244 4,708 4,509 34,500 34,550 4,715 4,251 4,715 4,516 34,550 34,600 4,723 4,259 4,723 4,524 34,600 34,650 4,730 4,266 4,730 4,531 34,650 34,700 4,738 4,274 4,738 4,539 34,700 34,750 4,745 4,281 4,745 4,546 34,750 34,800 4,753 4,289 4,753 4,554 34,800 34,850 4,760 4,296 4,760 4,561 34,850 34,900 4,768 4,304 4,768 4,569 34,900 34,950 4,775 4,311 4,775 4,576 34,950 35,000 4,783 4,319 4,783 4,584

35,000 35,000 35,050 4,790 4,326 4,790 4,591 35,050 35,100 4,798 4,334 4,798 4,599 35,100 35,150 4,805 4,341 4,805 4,606 35,150 35,200 4,813 4,349 4,813 4,614 35,200 35,250 4,820 4,356 4,820 4,621 35,250 35,300 4,828 4,364 4,828 4,629 35,300 35,350 4,835 4,371 4,835 4,636 35,350 35,400 4,843 4,379 4,843 4,644 35,400 35,450 4,850 4,386 4,850 4,651 35,450 35,500 4,858 4,394 4,858 4,659 35,500 35,550 4,865 4,401 4,865 4,666 35,550 35,600 4,873 4,409 4,873 4,674 35,600 35,650 4,880 4,416 4,880 4,681 35,650 35,700 4,888 4,424 4,888 4,689 35,700 35,750 4,895 4,431 4,895 4,696 35,750 35,800 4,903 4,439 4,903 4,704 35,800 35,850 4,910 4,446 4,910 4,711 35,850 35,900 4,918 4,454 4,918 4,719 35,900 35,950 4,925 4,461 4,925 4,726 35,950 36,000 4,933 4,469 4,933 4,734

If line 43 (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 4,940 4,476 4,940 4,741 36,050 36,100 4,948 4,484 4,948 4,749 36,100 36,150 4,955 4,491 4,955 4,756 36,150 36,200 4,963 4,499 4,963 4,764 36,200 36,250 4,970 4,506 4,970 4,771 36,250 36,300 4,978 4,514 4,978 4,779 36,300 36,350 4,985 4,521 4,985 4,786 36,350 36,400 4,993 4,529 4,993 4,794 36,400 36,450 5,000 4,536 5,000 4,801 36,450 36,500 5,008 4,544 5,008 4,809 36,500 36,550 5,015 4,551 5,015 4,816 36,550 36,600 5,023 4,559 5,023 4,824 36,600 36,650 5,030 4,566 5,030 4,831 36,650 36,700 5,038 4,574 5,038 4,839 36,700 36,750 5,045 4,581 5,045 4,846 36,750 36,800 5,053 4,589 5,053 4,854 36,800 36,850 5,060 4,596 5,060 4,861 36,850 36,900 5,068 4,604 5,068 4,869 36,900 36,950 5,075 4,611 5,075 4,876 36,950 37,000 5,083 4,619 5,083 4,884

37,000 37,000 37,050 5,090 4,626 5,090 4,891 37,050 37,100 5,098 4,634 5,098 4,899 37,100 37,150 5,105 4,641 5,105 4,906 37,150 37,200 5,113 4,649 5,113 4,914 37,200 37,250 5,120 4,656 5,120 4,921 37,250 37,300 5,128 4,664 5,128 4,929 37,300 37,350 5,135 4,671 5,135 4,936 37,350 37,400 5,143 4,679 5,143 4,944 37,400 37,450 5,150 4,686 5,150 4,951 37,450 37,500 5,158 4,694 5,158 4,959 37,500 37,550 5,165 4,701 5,165 4,966 37,550 37,600 5,173 4,709 5,173 4,974 37,600 37,650 5,180 4,716 5,180 4,981 37,650 37,700 5,190 4,724 5,190 4,989 37,700 37,750 5,203 4,731 5,203 4,996 37,750 37,800 5,215 4,739 5,215 5,004 37,800 37,850 5,228 4,746 5,228 5,011 37,850 37,900 5,240 4,754 5,240 5,019 37,900 37,950 5,253 4,761 5,253 5,026 37,950 38,000 5,265 4,769 5,265 5,034

38,000 38,000 38,050 5,278 4,776 5,278 5,041 38,050 38,100 5,290 4,784 5,290 5,049 38,100 38,150 5,303 4,791 5,303 5,056 38,150 38,200 5,315 4,799 5,315 5,064 38,200 38,250 5,328 4,806 5,328 5,071 38,250 38,300 5,340 4,814 5,340 5,079 38,300 38,350 5,353 4,821 5,353 5,086 38,350 38,400 5,365 4,829 5,365 5,094 38,400 38,450 5,378 4,836 5,378 5,101 38,450 38,500 5,390 4,844 5,390 5,109 38,500 38,550 5,403 4,851 5,403 5,116 38,550 38,600 5,415 4,859 5,415 5,124 38,600 38,650 5,428 4,866 5,428 5,131 38,650 38,700 5,440 4,874 5,440 5,139 38,700 38,750 5,453 4,881 5,453 5,146 38,750 38,800 5,465 4,889 5,465 5,154 38,800 38,850 5,478 4,896 5,478 5,161 38,850 38,900 5,490 4,904 5,490 5,169 38,900 38,950 5,503 4,911 5,503 5,176 38,950 39,000 5,515 4,919 5,515 5,184

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

Need more information or forms? Visit IRS.gov. - 82 -

Page 83 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table — Continued If line 43 (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 5,528 4,926 5,528 5,191 39,050 39,100 5,540 4,934 5,540 5,199 39,100 39,150 5,553 4,941 5,553 5,206 39,150 39,200 5,565 4,949 5,565 5,214 39,200 39,250 5,578 4,956 5,578 5,221 39,250 39,300 5,590 4,964 5,590 5,229 39,300 39,350 5,603 4,971 5,603 5,236 39,350 39,400 5,615 4,979 5,615 5,244 39,400 39,450 5,628 4,986 5,628 5,251 39,450 39,500 5,640 4,994 5,640 5,259 39,500 39,550 5,653 5,001 5,653 5,266 39,550 39,600 5,665 5,009 5,665 5,274 39,600 39,650 5,678 5,016 5,678 5,281 39,650 39,700 5,690 5,024 5,690 5,289 39,700 39,750 5,703 5,031 5,703 5,296 39,750 39,800 5,715 5,039 5,715 5,304 39,800 39,850 5,728 5,046 5,728 5,311 39,850 39,900 5,740 5,054 5,740 5,319 39,900 39,950 5,753 5,061 5,753 5,326 39,950 40,000 5,765 5,069 5,765 5,334

40,000 40,000 40,050 5,778 5,076 5,778 5,341 40,050 40,100 5,790 5,084 5,790 5,349 40,100 40,150 5,803 5,091 5,803 5,356 40,150 40,200 5,815 5,099 5,815 5,364 40,200 40,250 5,828 5,106 5,828 5,371 40,250 40,300 5,840 5,114 5,840 5,379 40,300 40,350 5,853 5,121 5,853 5,386 40,350 40,400 5,865 5,129 5,865 5,394 40,400 40,450 5,878 5,136 5,878 5,401 40,450 40,500 5,890 5,144 5,890 5,409 40,500 40,550 5,903 5,151 5,903 5,416 40,550 40,600 5,915 5,159 5,915 5,424 40,600 40,650 5,928 5,166 5,928 5,431 40,650 40,700 5,940 5,174 5,940 5,439 40,700 40,750 5,953 5,181 5,953 5,446 40,750 40,800 5,965 5,189 5,965 5,454 40,800 40,850 5,978 5,196 5,978 5,461 40,850 40,900 5,990 5,204 5,990 5,469 40,900 40,950 6,003 5,211 6,003 5,476 40,950 41,000 6,015 5,219 6,015 5,484

41,000 41,000 41,050 6,028 5,226 6,028 5,491 41,050 41,100 6,040 5,234 6,040 5,499 41,100 41,150 6,053 5,241 6,053 5,506 41,150 41,200 6,065 5,249 6,065 5,514 41,200 41,250 6,078 5,256 6,078 5,521 41,250 41,300 6,090 5,264 6,090 5,529 41,300 41,350 6,103 5,271 6,103 5,536 41,350 41,400 6,115 5,279 6,115 5,544 41,400 41,450 6,128 5,286 6,128 5,551 41,450 41,500 6,140 5,294 6,140 5,559 41,500 41,550 6,153 5,301 6,153 5,566 41,550 41,600 6,165 5,309 6,165 5,574 41,600 41,650 6,178 5,316 6,178 5,581 41,650 41,700 6,190 5,324 6,190 5,589 41,700 41,750 6,203 5,331 6,203 5,596 41,750 41,800 6,215 5,339 6,215 5,604 41,800 41,850 6,228 5,346 6,228 5,611 41,850 41,900 6,240 5,354 6,240 5,619 41,900 41,950 6,253 5,361 6,253 5,626 41,950 42,000 6,265 5,369 6,265 5,634

If line 43 (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 6,278 5,376 6,278 5,641 42,050 42,100 6,290 5,384 6,290 5,649 42,100 42,150 6,303 5,391 6,303 5,656 42,150 42,200 6,315 5,399 6,315 5,664 42,200 42,250 6,328 5,406 6,328 5,671 42,250 42,300 6,340 5,414 6,340 5,679 42,300 42,350 6,353 5,421 6,353 5,686 42,350 42,400 6,365 5,429 6,365 5,694 42,400 42,450 6,378 5,436 6,378 5,701 42,450 42,500 6,390 5,444 6,390 5,709 42,500 42,550 6,403 5,451 6,403 5,716 42,550 42,600 6,415 5,459 6,415 5,724 42,600 42,650 6,428 5,466 6,428 5,731 42,650 42,700 6,440 5,474 6,440 5,739 42,700 42,750 6,453 5,481 6,453 5,746 42,750 42,800 6,465 5,489 6,465 5,754 42,800 42,850 6,478 5,496 6,478 5,761 42,850 42,900 6,490 5,504 6,490 5,769 42,900 42,950 6,503 5,511 6,503 5,776 42,950 43,000 6,515 5,519 6,515 5,784

43,000 43,000 43,050 6,528 5,526 6,528 5,791 43,050 43,100 6,540 5,534 6,540 5,799 43,100 43,150 6,553 5,541 6,553 5,806 43,150 43,200 6,565 5,549 6,565 5,814 43,200 43,250 6,578 5,556 6,578 5,821 43,250 43,300 6,590 5,564 6,590 5,829 43,300 43,350 6,603 5,571 6,603 5,836 43,350 43,400 6,615 5,579 6,615 5,844 43,400 43,450 6,628 5,586 6,628 5,851 43,450 43,500 6,640 5,594 6,640 5,859 43,500 43,550 6,653 5,601 6,653 5,866 43,550 43,600 6,665 5,609 6,665 5,874 43,600 43,650 6,678 5,616 6,678 5,881 43,650 43,700 6,690 5,624 6,690 5,889 43,700 43,750 6,703 5,631 6,703 5,896 43,750 43,800 6,715 5,639 6,715 5,904 43,800 43,850 6,728 5,646 6,728 5,911 43,850 43,900 6,740 5,654 6,740 5,919 43,900 43,950 6,753 5,661 6,753 5,926 43,950 44,000 6,765 5,669 6,765 5,934

44,000 44,000 44,050 6,778 5,676 6,778 5,941 44,050 44,100 6,790 5,684 6,790 5,949 44,100 44,150 6,803 5,691 6,803 5,956 44,150 44,200 6,815 5,699 6,815 5,964 44,200 44,250 6,828 5,706 6,828 5,971 44,250 44,300 6,840 5,714 6,840 5,979 44,300 44,350 6,853 5,721 6,853 5,986 44,350 44,400 6,865 5,729 6,865 5,994 44,400 44,450 6,878 5,736 6,878 6,001 44,450 44,500 6,890 5,744 6,890 6,009 44,500 44,550 6,903 5,751 6,903 6,016 44,550 44,600 6,915 5,759 6,915 6,024 44,600 44,650 6,928 5,766 6,928 6,031 44,650 44,700 6,940 5,774 6,940 6,039 44,700 44,750 6,953 5,781 6,953 6,046 44,750 44,800 6,965 5,789 6,965 6,054 44,800 44,850 6,978 5,796 6,978 6,061 44,850 44,900 6,990 5,804 6,990 6,069 44,900 44,950 7,003 5,811 7,003 6,076 44,950 45,000 7,015 5,819 7,015 6,084

If line 43 (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 7,028 5,826 7,028 6,091 45,050 45,100 7,040 5,834 7,040 6,099 45,100 45,150 7,053 5,841 7,053 6,106 45,150 45,200 7,065 5,849 7,065 6,114 45,200 45,250 7,078 5,856 7,078 6,121 45,250 45,300 7,090 5,864 7,090 6,129 45,300 45,350 7,103 5,871 7,103 6,136 45,350 45,400 7,115 5,879 7,115 6,144 45,400 45,450 7,128 5,886 7,128 6,151 45,450 45,500 7,140 5,894 7,140 6,159 45,500 45,550 7,153 5,901 7,153 6,166 45,550 45,600 7,165 5,909 7,165 6,174 45,600 45,650 7,178 5,916 7,178 6,181 45,650 45,700 7,190 5,924 7,190 6,189 45,700 45,750 7,203 5,931 7,203 6,196 45,750 45,800 7,215 5,939 7,215 6,204 45,800 45,850 7,228 5,946 7,228 6,211 45,850 45,900 7,240 5,954 7,240 6,219 45,900 45,950 7,253 5,961 7,253 6,226 45,950 46,000 7,265 5,969 7,265 6,234

46,000 46,000 46,050 7,278 5,976 7,278 6,241 46,050 46,100 7,290 5,984 7,290 6,249 46,100 46,150 7,303 5,991 7,303 6,256 46,150 46,200 7,315 5,999 7,315 6,264 46,200 46,250 7,328 6,006 7,328 6,271 46,250 46,300 7,340 6,014 7,340 6,279 46,300 46,350 7,353 6,021 7,353 6,286 46,350 46,400 7,365 6,029 7,365 6,294 46,400 46,450 7,378 6,036 7,378 6,301 46,450 46,500 7,390 6,044 7,390 6,309 46,500 46,550 7,403 6,051 7,403 6,316 46,550 46,600 7,415 6,059 7,415 6,324 46,600 46,650 7,428 6,066 7,428 6,331 46,650 46,700 7,440 6,074 7,440 6,339 46,700 46,750 7,453 6,081 7,453 6,346 46,750 46,800 7,465 6,089 7,465 6,354 46,800 46,850 7,478 6,096 7,478 6,361 46,850 46,900 7,490 6,104 7,490 6,369 46,900 46,950 7,503 6,111 7,503 6,376 46,950 47,000 7,515 6,119 7,515 6,384

47,000 47,000 47,050 7,528 6,126 7,528 6,391 47,050 47,100 7,540 6,134 7,540 6,399 47,100 47,150 7,553 6,141 7,553 6,406 47,150 47,200 7,565 6,149 7,565 6,414 47,200 47,250 7,578 6,156 7,578 6,421 47,250 47,300 7,590 6,164 7,590 6,429 47,300 47,350 7,603 6,171 7,603 6,436 47,350 47,400 7,615 6,179 7,615 6,444 47,400 47,450 7,628 6,186 7,628 6,451 47,450 47,500 7,640 6,194 7,640 6,459 47,500 47,550 7,653 6,201 7,653 6,466 47,550 47,600 7,665 6,209 7,665 6,474 47,600 47,650 7,678 6,216 7,678 6,481 47,650 47,700 7,690 6,224 7,690 6,489 47,700 47,750 7,703 6,231 7,703 6,496 47,750 47,800 7,715 6,239 7,715 6,504 47,800 47,850 7,728 6,246 7,728 6,511 47,850 47,900 7,740 6,254 7,740 6,519 47,900 47,950 7,753 6,261 7,753 6,526 47,950 48,000 7,765 6,269 7,765 6,534

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

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

Page 84 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table — Continued If line 43 (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 7,778 6,276 7,778 6,541 48,050 48,100 7,790 6,284 7,790 6,549 48,100 48,150 7,803 6,291 7,803 6,556 48,150 48,200 7,815 6,299 7,815 6,564 48,200 48,250 7,828 6,306 7,828 6,571 48,250 48,300 7,840 6,314 7,840 6,579 48,300 48,350 7,853 6,321 7,853 6,586 48,350 48,400 7,865 6,329 7,865 6,594 48,400 48,450 7,878 6,336 7,878 6,601 48,450 48,500 7,890 6,344 7,890 6,609 48,500 48,550 7,903 6,351 7,903 6,616 48,550 48,600 7,915 6,359 7,915 6,624 48,600 48,650 7,928 6,366 7,928 6,631 48,650 48,700 7,940 6,374 7,940 6,639 48,700 48,750 7,953 6,381 7,953 6,646 48,750 48,800 7,965 6,389 7,965 6,654 48,800 48,850 7,978 6,396 7,978 6,661 48,850 48,900 7,990 6,404 7,990 6,669 48,900 48,950 8,003 6,411 8,003 6,676 48,950 49,000 8,015 6,419 8,015 6,684

49,000 49,000 49,050 8,028 6,426 8,028 6,691 49,050 49,100 8,040 6,434 8,040 6,699 49,100 49,150 8,053 6,441 8,053 6,706 49,150 49,200 8,065 6,449 8,065 6,714 49,200 49,250 8,078 6,456 8,078 6,721 49,250 49,300 8,090 6,464 8,090 6,729 49,300 49,350 8,103 6,471 8,103 6,736 49,350 49,400 8,115 6,479 8,115 6,744 49,400 49,450 8,128 6,486 8,128 6,751 49,450 49,500 8,140 6,494 8,140 6,759 49,500 49,550 8,153 6,501 8,153 6,766 49,550 49,600 8,165 6,509 8,165 6,774 49,600 49,650 8,178 6,516 8,178 6,781 49,650 49,700 8,190 6,524 8,190 6,789 49,700 49,750 8,203 6,531 8,203 6,796 49,750 49,800 8,215 6,539 8,215 6,804 49,800 49,850 8,228 6,546 8,228 6,811 49,850 49,900 8,240 6,554 8,240 6,819 49,900 49,950 8,253 6,561 8,253 6,826 49,950 50,000 8,265 6,569 8,265 6,834

50,000 50,000 50,050 8,278 6,576 8,278 6,841 50,050 50,100 8,290 6,584 8,290 6,849 50,100 50,150 8,303 6,591 8,303 6,856 50,150 50,200 8,315 6,599 8,315 6,864 50,200 50,250 8,328 6,606 8,328 6,871 50,250 50,300 8,340 6,614 8,340 6,879 50,300 50,350 8,353 6,621 8,353 6,886 50,350 50,400 8,365 6,629 8,365 6,894 50,400 50,450 8,378 6,636 8,378 6,904 50,450 50,500 8,390 6,644 8,390 6,916 50,500 50,550 8,403 6,651 8,403 6,929 50,550 50,600 8,415 6,659 8,415 6,941 50,600 50,650 8,428 6,666 8,428 6,954 50,650 50,700 8,440 6,674 8,440 6,966 50,700 50,750 8,453 6,681 8,453 6,979 50,750 50,800 8,465 6,689 8,465 6,991 50,800 50,850 8,478 6,696 8,478 7,004 50,850 50,900 8,490 6,704 8,490 7,016 50,900 50,950 8,503 6,711 8,503 7,029 50,950 51,000 8,515 6,719 8,515 7,041

If line 43 (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 8,528 6,726 8,528 7,054 51,050 51,100 8,540 6,734 8,540 7,066 51,100 51,150 8,553 6,741 8,553 7,079 51,150 51,200 8,565 6,749 8,565 7,091 51,200 51,250 8,578 6,756 8,578 7,104 51,250 51,300 8,590 6,764 8,590 7,116 51,300 51,350 8,603 6,771 8,603 7,129 51,350 51,400 8,615 6,779 8,615 7,141 51,400 51,450 8,628 6,786 8,628 7,154 51,450 51,500 8,640 6,794 8,640 7,166 51,500 51,550 8,653 6,801 8,653 7,179 51,550 51,600 8,665 6,809 8,665 7,191 51,600 51,650 8,678 6,816 8,678 7,204 51,650 51,700 8,690 6,824 8,690 7,216 51,700 51,750 8,703 6,831 8,703 7,229 51,750 51,800 8,715 6,839 8,715 7,241 51,800 51,850 8,728 6,846 8,728 7,254 51,850 51,900 8,740 6,854 8,740 7,266 51,900 51,950 8,753 6,861 8,753 7,279 51,950 52,000 8,765 6,869 8,765 7,291

52,000 52,000 52,050 8,778 6,876 8,778 7,304 52,050 52,100 8,790 6,884 8,790 7,316 52,100 52,150 8,803 6,891 8,803 7,329 52,150 52,200 8,815 6,899 8,815 7,341 52,200 52,250 8,828 6,906 8,828 7,354 52,250 52,300 8,840 6,914 8,840 7,366 52,300 52,350 8,853 6,921 8,853 7,379 52,350 52,400 8,865 6,929 8,865 7,391 52,400 52,450 8,878 6,936 8,878 7,404 52,450 52,500 8,890 6,944 8,890 7,416 52,500 52,550 8,903 6,951 8,903 7,429 52,550 52,600 8,915 6,959 8,915 7,441 52,600 52,650 8,928 6,966 8,928 7,454 52,650 52,700 8,940 6,974 8,940 7,466 52,700 52,750 8,953 6,981 8,953 7,479 52,750 52,800 8,965 6,989 8,965 7,491 52,800 52,850 8,978 6,996 8,978 7,504 52,850 52,900 8,990 7,004 8,990 7,516 52,900 52,950 9,003 7,011 9,003 7,529 52,950 53,000 9,015 7,019 9,015 7,541

53,000 53,000 53,050 9,028 7,026 9,028 7,554 53,050 53,100 9,040 7,034 9,040 7,566 53,100 53,150 9,053 7,041 9,053 7,579 53,150 53,200 9,065 7,049 9,065 7,591 53,200 53,250 9,078 7,056 9,078 7,604 53,250 53,300 9,090 7,064 9,090 7,616 53,300 53,350 9,103 7,071 9,103 7,629 53,350 53,400 9,115 7,079 9,115 7,641 53,400 53,450 9,128 7,086 9,128 7,654 53,450 53,500 9,140 7,094 9,140 7,666 53,500 53,550 9,153 7,101 9,153 7,679 53,550 53,600 9,165 7,109 9,165 7,691 53,600 53,650 9,178 7,116 9,178 7,704 53,650 53,700 9,190 7,124 9,190 7,716 53,700 53,750 9,203 7,131 9,203 7,729 53,750 53,800 9,215 7,139 9,215 7,741 53,800 53,850 9,228 7,146 9,228 7,754 53,850 53,900 9,240 7,154 9,240 7,766 53,900 53,950 9,253 7,161 9,253 7,779 53,950 54,000 9,265 7,169 9,265 7,791

If line 43 (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 9,278 7,176 9,278 7,804 54,050 54,100 9,290 7,184 9,290 7,816 54,100 54,150 9,303 7,191 9,303 7,829 54,150 54,200 9,315 7,199 9,315 7,841 54,200 54,250 9,328 7,206 9,328 7,854 54,250 54,300 9,340 7,214 9,340 7,866 54,300 54,350 9,353 7,221 9,353 7,879 54,350 54,400 9,365 7,229 9,365 7,891 54,400 54,450 9,378 7,236 9,378 7,904 54,450 54,500 9,390 7,244 9,390 7,916 54,500 54,550 9,403 7,251 9,403 7,929 54,550 54,600 9,415 7,259 9,415 7,941 54,600 54,650 9,428 7,266 9,428 7,954 54,650 54,700 9,440 7,274 9,440 7,966 54,700 54,750 9,453 7,281 9,453 7,979 54,750 54,800 9,465 7,289 9,465 7,991 54,800 54,850 9,478 7,296 9,478 8,004 54,850 54,900 9,490 7,304 9,490 8,016 54,900 54,950 9,503 7,311 9,503 8,029 54,950 55,000 9,515 7,319 9,515 8,041

55,000 55,000 55,050 9,528 7,326 9,528 8,054 55,050 55,100 9,540 7,334 9,540 8,066 55,100 55,150 9,553 7,341 9,553 8,079 55,150 55,200 9,565 7,349 9,565 8,091 55,200 55,250 9,578 7,356 9,578 8,104 55,250 55,300 9,590 7,364 9,590 8,116 55,300 55,350 9,603 7,371 9,603 8,129 55,350 55,400 9,615 7,379 9,615 8,141 55,400 55,450 9,628 7,386 9,628 8,154 55,450 55,500 9,640 7,394 9,640 8,166 55,500 55,550 9,653 7,401 9,653 8,179 55,550 55,600 9,665 7,409 9,665 8,191 55,600 55,650 9,678 7,416 9,678 8,204 55,650 55,700 9,690 7,424 9,690 8,216 55,700 55,750 9,703 7,431 9,703 8,229 55,750 55,800 9,715 7,439 9,715 8,241 55,800 55,850 9,728 7,446 9,728 8,254 55,850 55,900 9,740 7,454 9,740 8,266 55,900 55,950 9,753 7,461 9,753 8,279 55,950 56,000 9,765 7,469 9,765 8,291

56,000 56,000 56,050 9,778 7,476 9,778 8,304 56,050 56,100 9,790 7,484 9,790 8,316 56,100 56,150 9,803 7,491 9,803 8,329 56,150 56,200 9,815 7,499 9,815 8,341 56,200 56,250 9,828 7,506 9,828 8,354 56,250 56,300 9,840 7,514 9,840 8,366 56,300 56,350 9,853 7,521 9,853 8,379 56,350 56,400 9,865 7,529 9,865 8,391 56,400 56,450 9,878 7,536 9,878 8,404 56,450 56,500 9,890 7,544 9,890 8,416 56,500 56,550 9,903 7,551 9,903 8,429 56,550 56,600 9,915 7,559 9,915 8,441 56,600 56,650 9,928 7,566 9,928 8,454 56,650 56,700 9,940 7,574 9,940 8,466 56,700 56,750 9,953 7,581 9,953 8,479 56,750 56,800 9,965 7,589 9,965 8,491 56,800 56,850 9,978 7,596 9,978 8,504 56,850 56,900 9,990 7,604 9,990 8,516 56,900 56,950 10,003 7,611 10,003 8,529 56,950 57,000 10,015 7,619 10,015 8,541

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

Need more information or forms? Visit IRS.gov. - 84 -

Page 85 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table — Continued If line 43 (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 10,028 7,626 10,028 8,554 57,050 57,100 10,040 7,634 10,040 8,566 57,100 57,150 10,053 7,641 10,053 8,579 57,150 57,200 10,065 7,649 10,065 8,591 57,200 57,250 10,078 7,656 10,078 8,604 57,250 57,300 10,090 7,664 10,090 8,616 57,300 57,350 10,103 7,671 10,103 8,629 57,350 57,400 10,115 7,679 10,115 8,641 57,400 57,450 10,128 7,686 10,128 8,654 57,450 57,500 10,140 7,694 10,140 8,666 57,500 57,550 10,153 7,701 10,153 8,679 57,550 57,600 10,165 7,709 10,165 8,691 57,600 57,650 10,178 7,716 10,178 8,704 57,650 57,700 10,190 7,724 10,190 8,716 57,700 57,750 10,203 7,731 10,203 8,729 57,750 57,800 10,215 7,739 10,215 8,741 57,800 57,850 10,228 7,746 10,228 8,754 57,850 57,900 10,240 7,754 10,240 8,766 57,900 57,950 10,253 7,761 10,253 8,779 57,950 58,000 10,265 7,769 10,265 8,791

58,000 58,000 58,050 10,278 7,776 10,278 8,804 58,050 58,100 10,290 7,784 10,290 8,816 58,100 58,150 10,303 7,791 10,303 8,829 58,150 58,200 10,315 7,799 10,315 8,841 58,200 58,250 10,328 7,806 10,328 8,854 58,250 58,300 10,340 7,814 10,340 8,866 58,300 58,350 10,353 7,821 10,353 8,879 58,350 58,400 10,365 7,829 10,365 8,891 58,400 58,450 10,378 7,836 10,378 8,904 58,450 58,500 10,390 7,844 10,390 8,916 58,500 58,550 10,403 7,851 10,403 8,929 58,550 58,600 10,415 7,859 10,415 8,941 58,600 58,650 10,428 7,866 10,428 8,954 58,650 58,700 10,440 7,874 10,440 8,966 58,700 58,750 10,453 7,881 10,453 8,979 58,750 58,800 10,465 7,889 10,465 8,991 58,800 58,850 10,478 7,896 10,478 9,004 58,850 58,900 10,490 7,904 10,490 9,016 58,900 58,950 10,503 7,911 10,503 9,029 58,950 59,000 10,515 7,919 10,515 9,041

59,000 59,000 59,050 10,528 7,926 10,528 9,054 59,050 59,100 10,540 7,934 10,540 9,066 59,100 59,150 10,553 7,941 10,553 9,079 59,150 59,200 10,565 7,949 10,565 9,091 59,200 59,250 10,578 7,956 10,578 9,104 59,250 59,300 10,590 7,964 10,590 9,116 59,300 59,350 10,603 7,971 10,603 9,129 59,350 59,400 10,615 7,979 10,615 9,141 59,400 59,450 10,628 7,986 10,628 9,154 59,450 59,500 10,640 7,994 10,640 9,166 59,500 59,550 10,653 8,001 10,653 9,179 59,550 59,600 10,665 8,009 10,665 9,191 59,600 59,650 10,678 8,016 10,678 9,204 59,650 59,700 10,690 8,024 10,690 9,216 59,700 59,750 10,703 8,031 10,703 9,229 59,750 59,800 10,715 8,039 10,715 9,241 59,800 59,850 10,728 8,046 10,728 9,254 59,850 59,900 10,740 8,054 10,740 9,266 59,900 59,950 10,753 8,061 10,753 9,279 59,950 60,000 10,765 8,069 10,765 9,291

If line 43 (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 10,778 8,076 10,778 9,304 60,050 60,100 10,790 8,084 10,790 9,316 60,100 60,150 10,803 8,091 10,803 9,329 60,150 60,200 10,815 8,099 10,815 9,341 60,200 60,250 10,828 8,106 10,828 9,354 60,250 60,300 10,840 8,114 10,840 9,366 60,300 60,350 10,853 8,121 10,853 9,379 60,350 60,400 10,865 8,129 10,865 9,391 60,400 60,450 10,878 8,136 10,878 9,404 60,450 60,500 10,890 8,144 10,890 9,416 60,500 60,550 10,903 8,151 10,903 9,429 60,550 60,600 10,915 8,159 10,915 9,441 60,600 60,650 10,928 8,166 10,928 9,454 60,650 60,700 10,940 8,174 10,940 9,466 60,700 60,750 10,953 8,181 10,953 9,479 60,750 60,800 10,965 8,189 10,965 9,491 60,800 60,850 10,978 8,196 10,978 9,504 60,850 60,900 10,990 8,204 10,990 9,516 60,900 60,950 11,003 8,211 11,003 9,529 60,950 61,000 11,015 8,219 11,015 9,541

61,000 61,000 61,050 11,028 8,226 11,028 9,554 61,050 61,100 11,040 8,234 11,040 9,566 61,100 61,150 11,053 8,241 11,053 9,579 61,150 61,200 11,065 8,249 11,065 9,591 61,200 61,250 11,078 8,256 11,078 9,604 61,250 61,300 11,090 8,264 11,090 9,616 61,300 61,350 11,103 8,271 11,103 9,629 61,350 61,400 11,115 8,279 11,115 9,641 61,400 61,450 11,128 8,286 11,128 9,654 61,450 61,500 11,140 8,294 11,140 9,666 61,500 61,550 11,153 8,301 11,153 9,679 61,550 61,600 11,165 8,309 11,165 9,691 61,600 61,650 11,178 8,316 11,178 9,704 61,650 61,700 11,190 8,324 11,190 9,716 61,700 61,750 11,203 8,331 11,203 9,729 61,750 61,800 11,215 8,339 11,215 9,741 61,800 61,850 11,228 8,346 11,228 9,754 61,850 61,900 11,240 8,354 11,240 9,766 61,900 61,950 11,253 8,361 11,253 9,779 61,950 62,000 11,265 8,369 11,265 9,791

62,000 62,000 62,050 11,278 8,376 11,278 9,804 62,050 62,100 11,290 8,384 11,290 9,816 62,100 62,150 11,303 8,391 11,303 9,829 62,150 62,200 11,315 8,399 11,315 9,841 62,200 62,250 11,328 8,406 11,328 9,854 62,250 62,300 11,340 8,414 11,340 9,866 62,300 62,350 11,353 8,421 11,353 9,879 62,350 62,400 11,365 8,429 11,365 9,891 62,400 62,450 11,378 8,436 11,378 9,904 62,450 62,500 11,390 8,444 11,390 9,916 62,500 62,550 11,403 8,451 11,403 9,929 62,550 62,600 11,415 8,459 11,415 9,941 62,600 62,650 11,428 8,466 11,428 9,954 62,650 62,700 11,440 8,474 11,440 9,966 62,700 62,750 11,453 8,481 11,453 9,979 62,750 62,800 11,465 8,489 11,465 9,991 62,800 62,850 11,478 8,496 11,478 10,004 62,850 62,900 11,490 8,504 11,490 10,016 62,900 62,950 11,503 8,511 11,503 10,029 62,950 63,000 11,515 8,519 11,515 10,041

If line 43 (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 11,528 8,526 11,528 10,054 63,050 63,100 11,540 8,534 11,540 10,066 63,100 63,150 11,553 8,541 11,553 10,079 63,150 63,200 11,565 8,549 11,565 10,091 63,200 63,250 11,578 8,556 11,578 10,104 63,250 63,300 11,590 8,564 11,590 10,116 63,300 63,350 11,603 8,571 11,603 10,129 63,350 63,400 11,615 8,579 11,615 10,141 63,400 63,450 11,628 8,586 11,628 10,154 63,450 63,500 11,640 8,594 11,640 10,166 63,500 63,550 11,653 8,601 11,653 10,179 63,550 63,600 11,665 8,609 11,665 10,191 63,600 63,650 11,678 8,616 11,678 10,204 63,650 63,700 11,690 8,624 11,690 10,216 63,700 63,750 11,703 8,631 11,703 10,229 63,750 63,800 11,715 8,639 11,715 10,241 63,800 63,850 11,728 8,646 11,728 10,254 63,850 63,900 11,740 8,654 11,740 10,266 63,900 63,950 11,753 8,661 11,753 10,279 63,950 64,000 11,765 8,669 11,765 10,291

64,000 64,000 64,050 11,778 8,676 11,778 10,304 64,050 64,100 11,790 8,684 11,790 10,316 64,100 64,150 11,803 8,691 11,803 10,329 64,150 64,200 11,815 8,699 11,815 10,341 64,200 64,250 11,828 8,706 11,828 10,354 64,250 64,300 11,840 8,714 11,840 10,366 64,300 64,350 11,853 8,721 11,853 10,379 64,350 64,400 11,865 8,729 11,865 10,391 64,400 64,450 11,878 8,736 11,878 10,404 64,450 64,500 11,890 8,744 11,890 10,416 64,500 64,550 11,903 8,751 11,903 10,429 64,550 64,600 11,915 8,759 11,915 10,441 64,600 64,650 11,928 8,766 11,928 10,454 64,650 64,700 11,940 8,774 11,940 10,466 64,700 64,750 11,953 8,781 11,953 10,479 64,750 64,800 11,965 8,789 11,965 10,491 64,800 64,850 11,978 8,796 11,978 10,504 64,850 64,900 11,990 8,804 11,990 10,516 64,900 64,950 12,003 8,811 12,003 10,529 64,950 65,000 12,015 8,819 12,015 10,541

65,000 65,000 65,050 12,028 8,826 12,028 10,554 65,050 65,100 12,040 8,834 12,040 10,566 65,100 65,150 12,053 8,841 12,053 10,579 65,150 65,200 12,065 8,849 12,065 10,591 65,200 65,250 12,078 8,856 12,078 10,604 65,250 65,300 12,090 8,864 12,090 10,616 65,300 65,350 12,103 8,871 12,103 10,629 65,350 65,400 12,115 8,879 12,115 10,641 65,400 65,450 12,128 8,886 12,128 10,654 65,450 65,500 12,140 8,894 12,140 10,666 65,500 65,550 12,153 8,901 12,153 10,679 65,550 65,600 12,165 8,909 12,165 10,691 65,600 65,650 12,178 8,916 12,178 10,704 65,650 65,700 12,190 8,924 12,190 10,716 65,700 65,750 12,203 8,931 12,203 10,729 65,750 65,800 12,215 8,939 12,215 10,741 65,800 65,850 12,228 8,946 12,228 10,754 65,850 65,900 12,240 8,954 12,240 10,766 65,900 65,950 12,253 8,961 12,253 10,779 65,950 66,000 12,265 8,969 12,265 10,791

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

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

Page 86 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table — Continued If line 43 (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 12,278 8,976 12,278 10,804 66,050 66,100 12,290 8,984 12,290 10,816 66,100 66,150 12,303 8,991 12,303 10,829 66,150 66,200 12,315 8,999 12,315 10,841 66,200 66,250 12,328 9,006 12,328 10,854 66,250 66,300 12,340 9,014 12,340 10,866 66,300 66,350 12,353 9,021 12,353 10,879 66,350 66,400 12,365 9,029 12,365 10,891 66,400 66,450 12,378 9,036 12,378 10,904 66,450 66,500 12,390 9,044 12,390 10,916 66,500 66,550 12,403 9,051 12,403 10,929 66,550 66,600 12,415 9,059 12,415 10,941 66,600 66,650 12,428 9,066 12,428 10,954 66,650 66,700 12,440 9,074 12,440 10,966 66,700 66,750 12,453 9,081 12,453 10,979 66,750 66,800 12,465 9,089 12,465 10,991 66,800 66,850 12,478 9,096 12,478 11,004 66,850 66,900 12,490 9,104 12,490 11,016 66,900 66,950 12,503 9,111 12,503 11,029 66,950 67,000 12,515 9,119 12,515 11,041

67,000 67,000 67,050 12,528 9,126 12,528 11,054 67,050 67,100 12,540 9,134 12,540 11,066 67,100 67,150 12,553 9,141 12,553 11,079 67,150 67,200 12,565 9,149 12,565 11,091 67,200 67,250 12,578 9,156 12,578 11,104 67,250 67,300 12,590 9,164 12,590 11,116 67,300 67,350 12,603 9,171 12,603 11,129 67,350 67,400 12,615 9,179 12,615 11,141 67,400 67,450 12,628 9,186 12,628 11,154 67,450 67,500 12,640 9,194 12,640 11,166 67,500 67,550 12,653 9,201 12,653 11,179 67,550 67,600 12,665 9,209 12,665 11,191 67,600 67,650 12,678 9,216 12,678 11,204 67,650 67,700 12,690 9,224 12,690 11,216 67,700 67,750 12,703 9,231 12,703 11,229 67,750 67,800 12,715 9,239 12,715 11,241 67,800 67,850 12,728 9,246 12,728 11,254 67,850 67,900 12,740 9,254 12,740 11,266 67,900 67,950 12,753 9,261 12,753 11,279 67,950 68,000 12,765 9,269 12,765 11,291

68,000 68,000 68,050 12,778 9,276 12,778 11,304 68,050 68,100 12,790 9,284 12,790 11,316 68,100 68,150 12,803 9,291 12,803 11,329 68,150 68,200 12,815 9,299 12,815 11,341 68,200 68,250 12,828 9,306 12,828 11,354 68,250 68,300 12,840 9,314 12,840 11,366 68,300 68,350 12,853 9,321 12,853 11,379 68,350 68,400 12,865 9,329 12,865 11,391 68,400 68,450 12,878 9,336 12,878 11,404 68,450 68,500 12,890 9,344 12,890 11,416 68,500 68,550 12,903 9,351 12,903 11,429 68,550 68,600 12,915 9,359 12,915 11,441 68,600 68,650 12,928 9,366 12,928 11,454 68,650 68,700 12,940 9,374 12,940 11,466 68,700 68,750 12,953 9,381 12,953 11,479 68,750 68,800 12,965 9,389 12,965 11,491 68,800 68,850 12,978 9,396 12,978 11,504 68,850 68,900 12,990 9,404 12,990 11,516 68,900 68,950 13,003 9,411 13,003 11,529 68,950 69,000 13,015 9,419 13,015 11,541

If line 43 (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 13,028 9,426 13,028 11,554 69,050 69,100 13,040 9,434 13,040 11,566 69,100 69,150 13,053 9,441 13,053 11,579 69,150 69,200 13,065 9,449 13,065 11,591 69,200 69,250 13,078 9,456 13,078 11,604 69,250 69,300 13,090 9,464 13,090 11,616 69,300 69,350 13,103 9,471 13,103 11,629 69,350 69,400 13,115 9,479 13,115 11,641 69,400 69,450 13,128 9,486 13,128 11,654 69,450 69,500 13,140 9,494 13,140 11,666 69,500 69,550 13,153 9,501 13,153 11,679 69,550 69,600 13,165 9,509 13,165 11,691 69,600 69,650 13,178 9,516 13,178 11,704 69,650 69,700 13,190 9,524 13,190 11,716 69,700 69,750 13,203 9,531 13,203 11,729 69,750 69,800 13,215 9,539 13,215 11,741 69,800 69,850 13,228 9,546 13,228 11,754 69,850 69,900 13,240 9,554 13,240 11,766 69,900 69,950 13,253 9,561 13,253 11,779 69,950 70,000 13,265 9,569 13,265 11,791

70,000 70,000 70,050 13,278 9,576 13,278 11,804 70,050 70,100 13,290 9,584 13,290 11,816 70,100 70,150 13,303 9,591 13,303 11,829 70,150 70,200 13,315 9,599 13,315 11,841 70,200 70,250 13,328 9,606 13,328 11,854 70,250 70,300 13,340 9,614 13,340 11,866 70,300 70,350 13,353 9,621 13,353 11,879 70,350 70,400 13,365 9,629 13,365 11,891 70,400 70,450 13,378 9,636 13,378 11,904 70,450 70,500 13,390 9,644 13,390 11,916 70,500 70,550 13,403 9,651 13,403 11,929 70,550 70,600 13,415 9,659 13,415 11,941 70,600 70,650 13,428 9,666 13,428 11,954 70,650 70,700 13,440 9,674 13,440 11,966 70,700 70,750 13,453 9,681 13,453 11,979 70,750 70,800 13,465 9,689 13,465 11,991 70,800 70,850 13,478 9,696 13,478 12,004 70,850 70,900 13,490 9,704 13,490 12,016 70,900 70,950 13,503 9,711 13,503 12,029 70,950 71,000 13,515 9,719 13,515 12,041

71,000 71,000 71,050 13,528 9,726 13,528 12,054 71,050 71,100 13,540 9,734 13,540 12,066 71,100 71,150 13,553 9,741 13,553 12,079 71,150 71,200 13,565 9,749 13,565 12,091 71,200 71,250 13,578 9,756 13,578 12,104 71,250 71,300 13,590 9,764 13,590 12,116 71,300 71,350 13,603 9,771 13,603 12,129 71,350 71,400 13,615 9,779 13,615 12,141 71,400 71,450 13,628 9,786 13,628 12,154 71,450 71,500 13,640 9,794 13,640 12,166 71,500 71,550 13,653 9,801 13,653 12,179 71,550 71,600 13,665 9,809 13,665 12,191 71,600 71,650 13,678 9,816 13,678 12,204 71,650 71,700 13,690 9,824 13,690 12,216 71,700 71,750 13,703 9,831 13,703 12,229 71,750 71,800 13,715 9,839 13,715 12,241 71,800 71,850 13,728 9,846 13,728 12,254 71,850 71,900 13,740 9,854 13,740 12,266 71,900 71,950 13,753 9,861 13,753 12,279 71,950 72,000 13,765 9,869 13,765 12,291

If line 43 (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 13,778 9,876 13,778 12,304 72,050 72,100 13,790 9,884 13,790 12,316 72,100 72,150 13,803 9,891 13,803 12,329 72,150 72,200 13,815 9,899 13,815 12,341 72,200 72,250 13,828 9,906 13,828 12,354 72,250 72,300 13,840 9,914 13,840 12,366 72,300 72,350 13,853 9,921 13,853 12,379 72,350 72,400 13,865 9,929 13,865 12,391 72,400 72,450 13,878 9,936 13,878 12,404 72,450 72,500 13,890 9,944 13,890 12,416 72,500 72,550 13,903 9,951 13,903 12,429 72,550 72,600 13,915 9,959 13,915 12,441 72,600 72,650 13,928 9,966 13,928 12,454 72,650 72,700 13,940 9,974 13,940 12,466 72,700 72,750 13,953 9,981 13,953 12,479 72,750 72,800 13,965 9,989 13,965 12,491 72,800 72,850 13,978 9,996 13,978 12,504 72,850 72,900 13,990 10,004 13,990 12,516 72,900 72,950 14,003 10,011 14,003 12,529 72,950 73,000 14,015 10,019 14,015 12,541

73,000 73,000 73,050 14,028 10,026 14,028 12,554 73,050 73,100 14,040 10,034 14,040 12,566 73,100 73,150 14,053 10,041 14,053 12,579 73,150 73,200 14,065 10,049 14,065 12,591 73,200 73,250 14,078 10,056 14,078 12,604 73,250 73,300 14,090 10,064 14,090 12,616 73,300 73,350 14,103 10,071 14,103 12,629 73,350 73,400 14,115 10,079 14,115 12,641 73,400 73,450 14,128 10,086 14,128 12,654 73,450 73,500 14,140 10,094 14,140 12,666 73,500 73,550 14,153 10,101 14,153 12,679 73,550 73,600 14,165 10,109 14,165 12,691 73,600 73,650 14,178 10,116 14,178 12,704 73,650 73,700 14,190 10,124 14,190 12,716 73,700 73,750 14,203 10,131 14,203 12,729 73,750 73,800 14,215 10,139 14,215 12,741 73,800 73,850 14,228 10,146 14,228 12,754 73,850 73,900 14,240 10,154 14,240 12,766 73,900 73,950 14,253 10,161 14,253 12,779 73,950 74,000 14,265 10,169 14,265 12,791

74,000 74,000 74,050 14,278 10,176 14,278 12,804 74,050 74,100 14,290 10,184 14,290 12,816 74,100 74,150 14,303 10,191 14,303 12,829 74,150 74,200 14,315 10,199 14,315 12,841 74,200 74,250 14,328 10,206 14,328 12,854 74,250 74,300 14,340 10,214 14,340 12,866 74,300 74,350 14,353 10,221 14,353 12,879 74,350 74,400 14,365 10,229 14,365 12,891 74,400 74,450 14,378 10,236 14,378 12,904 74,450 74,500 14,390 10,244 14,390 12,916 74,500 74,550 14,403 10,251 14,403 12,929 74,550 74,600 14,415 10,259 14,415 12,941 74,600 74,650 14,428 10,266 14,428 12,954 74,650 74,700 14,440 10,274 14,440 12,966 74,700 74,750 14,453 10,281 14,453 12,979 74,750 74,800 14,465 10,289 14,465 12,991 74,800 74,850 14,478 10,296 14,478 13,004 74,850 74,900 14,490 10,304 14,490 13,016 74,900 74,950 14,503 10,311 14,503 13,029 74,950 75,000 14,515 10,319 14,515 13,041

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

Need more information or forms? Visit IRS.gov. - 86 -

Page 87 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table — Continued If line 43 (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 14,528 10,326 14,528 13,054 75,050 75,100 14,540 10,334 14,540 13,066 75,100 75,150 14,553 10,341 14,553 13,079 75,150 75,200 14,565 10,349 14,565 13,091 75,200 75,250 14,578 10,356 14,578 13,104 75,250 75,300 14,590 10,364 14,590 13,116 75,300 75,350 14,603 10,374 14,603 13,129 75,350 75,400 14,615 10,386 14,615 13,141 75,400 75,450 14,628 10,399 14,628 13,154 75,450 75,500 14,640 10,411 14,640 13,166 75,500 75,550 14,653 10,424 14,653 13,179 75,550 75,600 14,665 10,436 14,665 13,191 75,600 75,650 14,678 10,449 14,678 13,204 75,650 75,700 14,690 10,461 14,690 13,216 75,700 75,750 14,703 10,474 14,703 13,229 75,750 75,800 14,715 10,486 14,715 13,241 75,800 75,850 14,728 10,499 14,728 13,254 75,850 75,900 14,740 10,511 14,740 13,266 75,900 75,950 14,753 10,524 14,753 13,279 75,950 76,000 14,765 10,536 14,766 13,291

76,000 76,000 76,050 14,778 10,549 14,780 13,304 76,050 76,100 14,790 10,561 14,794 13,316 76,100 76,150 14,803 10,574 14,808 13,329 76,150 76,200 14,815 10,586 14,822 13,341 76,200 76,250 14,828 10,599 14,836 13,354 76,250 76,300 14,840 10,611 14,850 13,366 76,300 76,350 14,853 10,624 14,864 13,379 76,350 76,400 14,865 10,636 14,878 13,391 76,400 76,450 14,878 10,649 14,892 13,404 76,450 76,500 14,890 10,661 14,906 13,416 76,500 76,550 14,903 10,674 14,920 13,429 76,550 76,600 14,915 10,686 14,934 13,441 76,600 76,650 14,928 10,699 14,948 13,454 76,650 76,700 14,940 10,711 14,962 13,466 76,700 76,750 14,953 10,724 14,976 13,479 76,750 76,800 14,965 10,736 14,990 13,491 76,800 76,850 14,978 10,749 15,004 13,504 76,850 76,900 14,990 10,761 15,018 13,516 76,900 76,950 15,003 10,774 15,032 13,529 76,950 77,000 15,015 10,786 15,046 13,541

77,000 77,000 77,050 15,028 10,799 15,060 13,554 77,050 77,100 15,040 10,811 15,074 13,566 77,100 77,150 15,053 10,824 15,088 13,579 77,150 77,200 15,065 10,836 15,102 13,591 77,200 77,250 15,078 10,849 15,116 13,604 77,250 77,300 15,090 10,861 15,130 13,616 77,300 77,350 15,103 10,874 15,144 13,629 77,350 77,400 15,115 10,886 15,158 13,641 77,400 77,450 15,128 10,899 15,172 13,654 77,450 77,500 15,140 10,911 15,186 13,666 77,500 77,550 15,153 10,924 15,200 13,679 77,550 77,600 15,165 10,936 15,214 13,691 77,600 77,650 15,178 10,949 15,228 13,704 77,650 77,700 15,190 10,961 15,242 13,716 77,700 77,750 15,203 10,974 15,256 13,729 77,750 77,800 15,215 10,986 15,270 13,741 77,800 77,850 15,228 10,999 15,284 13,754 77,850 77,900 15,240 11,011 15,298 13,766 77,900 77,950 15,253 11,024 15,312 13,779 77,950 78,000 15,265 11,036 15,326 13,791

If line 43 (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 15,278 11,049 15,340 13,804 78,050 78,100 15,290 11,061 15,354 13,816 78,100 78,150 15,303 11,074 15,368 13,829 78,150 78,200 15,315 11,086 15,382 13,841 78,200 78,250 15,328 11,099 15,396 13,854 78,250 78,300 15,340 11,111 15,410 13,866 78,300 78,350 15,353 11,124 15,424 13,879 78,350 78,400 15,365 11,136 15,438 13,891 78,400 78,450 15,378 11,149 15,452 13,904 78,450 78,500 15,390 11,161 15,466 13,916 78,500 78,550 15,403 11,174 15,480 13,929 78,550 78,600 15,415 11,186 15,494 13,941 78,600 78,650 15,428 11,199 15,508 13,954 78,650 78,700 15,440 11,211 15,522 13,966 78,700 78,750 15,453 11,224 15,536 13,979 78,750 78,800 15,465 11,236 15,550 13,991 78,800 78,850 15,478 11,249 15,564 14,004 78,850 78,900 15,490 11,261 15,578 14,016 78,900 78,950 15,503 11,274 15,592 14,029 78,950 79,000 15,515 11,286 15,606 14,041

79,000 79,000 79,050 15,528 11,299 15,620 14,054 79,050 79,100 15,540 11,311 15,634 14,066 79,100 79,150 15,553 11,324 15,648 14,079 79,150 79,200 15,565 11,336 15,662 14,091 79,200 79,250 15,578 11,349 15,676 14,104 79,250 79,300 15,590 11,361 15,690 14,116 79,300 79,350 15,603 11,374 15,704 14,129 79,350 79,400 15,615 11,386 15,718 14,141 79,400 79,450 15,628 11,399 15,732 14,154 79,450 79,500 15,640 11,411 15,746 14,166 79,500 79,550 15,653 11,424 15,760 14,179 79,550 79,600 15,665 11,436 15,774 14,191 79,600 79,650 15,678 11,449 15,788 14,204 79,650 79,700 15,690 11,461 15,802 14,216 79,700 79,750 15,703 11,474 15,816 14,229 79,750 79,800 15,715 11,486 15,830 14,241 79,800 79,850 15,728 11,499 15,844 14,254 79,850 79,900 15,740 11,511 15,858 14,266 79,900 79,950 15,753 11,524 15,872 14,279 79,950 80,000 15,765 11,536 15,886 14,291

80,000 80,000 80,050 15,778 11,549 15,900 14,304 80,050 80,100 15,790 11,561 15,914 14,316 80,100 80,150 15,803 11,574 15,928 14,329 80,150 80,200 15,815 11,586 15,942 14,341 80,200 80,250 15,828 11,599 15,956 14,354 80,250 80,300 15,840 11,611 15,970 14,366 80,300 80,350 15,853 11,624 15,984 14,379 80,350 80,400 15,865 11,636 15,998 14,391 80,400 80,450 15,878 11,649 16,012 14,404 80,450 80,500 15,890 11,661 16,026 14,416 80,500 80,550 15,903 11,674 16,040 14,429 80,550 80,600 15,915 11,686 16,054 14,441 80,600 80,650 15,928 11,699 16,068 14,454 80,650 80,700 15,940 11,711 16,082 14,466 80,700 80,750 15,953 11,724 16,096 14,479 80,750 80,800 15,965 11,736 16,110 14,491 80,800 80,850 15,978 11,749 16,124 14,504 80,850 80,900 15,990 11,761 16,138 14,516 80,900 80,950 16,003 11,774 16,152 14,529 80,950 81,000 16,015 11,786 16,166 14,541

If line 43 (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 16,028 11,799 16,180 14,554 81,050 81,100 16,040 11,811 16,194 14,566 81,100 81,150 16,053 11,824 16,208 14,579 81,150 81,200 16,065 11,836 16,222 14,591 81,200 81,250 16,078 11,849 16,236 14,604 81,250 81,300 16,090 11,861 16,250 14,616 81,300 81,350 16,103 11,874 16,264 14,629 81,350 81,400 16,115 11,886 16,278 14,641 81,400 81,450 16,128 11,899 16,292 14,654 81,450 81,500 16,140 11,911 16,306 14,666 81,500 81,550 16,153 11,924 16,320 14,679 81,550 81,600 16,165 11,936 16,334 14,691 81,600 81,650 16,178 11,949 16,348 14,704 81,650 81,700 16,190 11,961 16,362 14,716 81,700 81,750 16,203 11,974 16,376 14,729 81,750 81,800 16,215 11,986 16,390 14,741 81,800 81,850 16,228 11,999 16,404 14,754 81,850 81,900 16,240 12,011 16,418 14,766 81,900 81,950 16,253 12,024 16,432 14,779 81,950 82,000 16,265 12,036 16,446 14,791

82,000 82,000 82,050 16,278 12,049 16,460 14,804 82,050 82,100 16,290 12,061 16,474 14,816 82,100 82,150 16,303 12,074 16,488 14,829 82,150 82,200 16,315 12,086 16,502 14,841 82,200 82,250 16,328 12,099 16,516 14,854 82,250 82,300 16,340 12,111 16,530 14,866 82,300 82,350 16,353 12,124 16,544 14,879 82,350 82,400 16,365 12,136 16,558 14,891 82,400 82,450 16,378 12,149 16,572 14,904 82,450 82,500 16,390 12,161 16,586 14,916 82,500 82,550 16,403 12,174 16,600 14,929 82,550 82,600 16,415 12,186 16,614 14,941 82,600 82,650 16,428 12,199 16,628 14,954 82,650 82,700 16,440 12,211 16,642 14,966 82,700 82,750 16,453 12,224 16,656 14,979 82,750 82,800 16,465 12,236 16,670 14,991 82,800 82,850 16,478 12,249 16,684 15,004 82,850 82,900 16,490 12,261 16,698 15,016 82,900 82,950 16,503 12,274 16,712 15,029 82,950 83,000 16,515 12,286 16,726 15,041

83,000 83,000 83,050 16,528 12,299 16,740 15,054 83,050 83,100 16,540 12,311 16,754 15,066 83,100 83,150 16,553 12,324 16,768 15,079 83,150 83,200 16,565 12,336 16,782 15,091 83,200 83,250 16,578 12,349 16,796 15,104 83,250 83,300 16,590 12,361 16,810 15,116 83,300 83,350 16,603 12,374 16,824 15,129 83,350 83,400 16,615 12,386 16,838 15,141 83,400 83,450 16,628 12,399 16,852 15,154 83,450 83,500 16,640 12,411 16,866 15,166 83,500 83,550 16,653 12,424 16,880 15,179 83,550 83,600 16,665 12,436 16,894 15,191 83,600 83,650 16,678 12,449 16,908 15,204 83,650 83,700 16,690 12,461 16,922 15,216 83,700 83,750 16,703 12,474 16,936 15,229 83,750 83,800 16,715 12,486 16,950 15,241 83,800 83,850 16,728 12,499 16,964 15,254 83,850 83,900 16,740 12,511 16,978 15,266 83,900 83,950 16,753 12,524 16,992 15,279 83,950 84,000 16,765 12,536 17,006 15,291

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

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

Page 88 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table — Continued If line 43 (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 16,778 12,549 17,020 15,304 84,050 84,100 16,790 12,561 17,034 15,316 84,100 84,150 16,803 12,574 17,048 15,329 84,150 84,200 16,815 12,586 17,062 15,341 84,200 84,250 16,828 12,599 17,076 15,354 84,250 84,300 16,840 12,611 17,090 15,366 84,300 84,350 16,853 12,624 17,104 15,379 84,350 84,400 16,865 12,636 17,118 15,391 84,400 84,450 16,878 12,649 17,132 15,404 84,450 84,500 16,890 12,661 17,146 15,416 84,500 84,550 16,903 12,674 17,160 15,429 84,550 84,600 16,915 12,686 17,174 15,441 84,600 84,650 16,928 12,699 17,188 15,454 84,650 84,700 16,940 12,711 17,202 15,466 84,700 84,750 16,953 12,724 17,216 15,479 84,750 84,800 16,965 12,736 17,230 15,491 84,800 84,850 16,978 12,749 17,244 15,504 84,850 84,900 16,990 12,761 17,258 15,516 84,900 84,950 17,003 12,774 17,272 15,529 84,950 85,000 17,015 12,786 17,286 15,541

85,000 85,000 85,050 17,028 12,799 17,300 15,554 85,050 85,100 17,040 12,811 17,314 15,566 85,100 85,150 17,053 12,824 17,328 15,579 85,150 85,200 17,065 12,836 17,342 15,591 85,200 85,250 17,078 12,849 17,356 15,604 85,250 85,300 17,090 12,861 17,370 15,616 85,300 85,350 17,103 12,874 17,384 15,629 85,350 85,400 17,115 12,886 17,398 15,641 85,400 85,450 17,128 12,899 17,412 15,654 85,450 85,500 17,140 12,911 17,426 15,666 85,500 85,550 17,153 12,924 17,440 15,679 85,550 85,600 17,165 12,936 17,454 15,691 85,600 85,650 17,178 12,949 17,468 15,704 85,650 85,700 17,190 12,961 17,482 15,716 85,700 85,750 17,203 12,974 17,496 15,729 85,750 85,800 17,215 12,986 17,510 15,741 85,800 85,850 17,228 12,999 17,524 15,754 85,850 85,900 17,240 13,011 17,538 15,766 85,900 85,950 17,253 13,024 17,552 15,779 85,950 86,000 17,265 13,036 17,566 15,791

86,000 86,000 86,050 17,278 13,049 17,580 15,804 86,050 86,100 17,290 13,061 17,594 15,816 86,100 86,150 17,303 13,074 17,608 15,829 86,150 86,200 17,315 13,086 17,622 15,841 86,200 86,250 17,328 13,099 17,636 15,854 86,250 86,300 17,340 13,111 17,650 15,866 86,300 86,350 17,353 13,124 17,664 15,879 86,350 86,400 17,365 13,136 17,678 15,891 86,400 86,450 17,378 13,149 17,692 15,904 86,450 86,500 17,390 13,161 17,706 15,916 86,500 86,550 17,403 13,174 17,720 15,929 86,550 86,600 17,415 13,186 17,734 15,941 86,600 86,650 17,428 13,199 17,748 15,954 86,650 86,700 17,440 13,211 17,762 15,966 86,700 86,750 17,453 13,224 17,776 15,979 86,750 86,800 17,465 13,236 17,790 15,991 86,800 86,850 17,478 13,249 17,804 16,004 86,850 86,900 17,490 13,261 17,818 16,016 86,900 86,950 17,503 13,274 17,832 16,029 86,950 87,000 17,515 13,286 17,846 16,041

If line 43 (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 17,528 13,299 17,860 16,054 87,050 87,100 17,540 13,311 17,874 16,066 87,100 87,150 17,553 13,324 17,888 16,079 87,150 87,200 17,565 13,336 17,902 16,091 87,200 87,250 17,578 13,349 17,916 16,104 87,250 87,300 17,590 13,361 17,930 16,116 87,300 87,350 17,603 13,374 17,944 16,129 87,350 87,400 17,615 13,386 17,958 16,141 87,400 87,450 17,628 13,399 17,972 16,154 87,450 87,500 17,640 13,411 17,986 16,166 87,500 87,550 17,653 13,424 18,000 16,179 87,550 87,600 17,665 13,436 18,014 16,191 87,600 87,650 17,678 13,449 18,028 16,204 87,650 87,700 17,690 13,461 18,042 16,216 87,700 87,750 17,703 13,474 18,056 16,229 87,750 87,800 17,715 13,486 18,070 16,241 87,800 87,850 17,728 13,499 18,084 16,254 87,850 87,900 17,740 13,511 18,098 16,266 87,900 87,950 17,753 13,524 18,112 16,279 87,950 88,000 17,765 13,536 18,126 16,291

88,000 88,000 88,050 17,778 13,549 18,140 16,304 88,050 88,100 17,790 13,561 18,154 16,316 88,100 88,150 17,803 13,574 18,168 16,329 88,150 88,200 17,815 13,586 18,182 16,341 88,200 88,250 17,828 13,599 18,196 16,354 88,250 88,300 17,840 13,611 18,210 16,366 88,300 88,350 17,853 13,624 18,224 16,379 88,350 88,400 17,865 13,636 18,238 16,391 88,400 88,450 17,878 13,649 18,252 16,404 88,450 88,500 17,890 13,661 18,266 16,416 88,500 88,550 17,903 13,674 18,280 16,429 88,550 88,600 17,915 13,686 18,294 16,441 88,600 88,650 17,928 13,699 18,308 16,454 88,650 88,700 17,940 13,711 18,322 16,466 88,700 88,750 17,953 13,724 18,336 16,479 88,750 88,800 17,965 13,736 18,350 16,491 88,800 88,850 17,978 13,749 18,364 16,504 88,850 88,900 17,990 13,761 18,378 16,516 88,900 88,950 18,003 13,774 18,392 16,529 88,950 89,000 18,015 13,786 18,406 16,541

89,000 89,000 89,050 18,028 13,799 18,420 16,554 89,050 89,100 18,040 13,811 18,434 16,566 89,100 89,150 18,053 13,824 18,448 16,579 89,150 89,200 18,065 13,836 18,462 16,591 89,200 89,250 18,078 13,849 18,476 16,604 89,250 89,300 18,090 13,861 18,490 16,616 89,300 89,350 18,103 13,874 18,504 16,629 89,350 89,400 18,115 13,886 18,518 16,641 89,400 89,450 18,128 13,899 18,532 16,654 89,450 89,500 18,140 13,911 18,546 16,666 89,500 89,550 18,153 13,924 18,560 16,679 89,550 89,600 18,165 13,936 18,574 16,691 89,600 89,650 18,178 13,949 18,588 16,704 89,650 89,700 18,190 13,961 18,602 16,716 89,700 89,750 18,203 13,974 18,616 16,729 89,750 89,800 18,215 13,986 18,630 16,741 89,800 89,850 18,228 13,999 18,644 16,754 89,850 89,900 18,240 14,011 18,658 16,766 89,900 89,950 18,253 14,024 18,672 16,779 89,950 90,000 18,265 14,036 18,686 16,791

If line 43 (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 18,278 14,049 18,700 16,804 90,050 90,100 18,290 14,061 18,714 16,816 90,100 90,150 18,303 14,074 18,728 16,829 90,150 90,200 18,315 14,086 18,742 16,841 90,200 90,250 18,328 14,099 18,756 16,854 90,250 90,300 18,340 14,111 18,770 16,866 90,300 90,350 18,353 14,124 18,784 16,879 90,350 90,400 18,365 14,136 18,798 16,891 90,400 90,450 18,378 14,149 18,812 16,904 90,450 90,500 18,390 14,161 18,826 16,916 90,500 90,550 18,403 14,174 18,840 16,929 90,550 90,600 18,415 14,186 18,854 16,941 90,600 90,650 18,428 14,199 18,868 16,954 90,650 90,700 18,440 14,211 18,882 16,966 90,700 90,750 18,453 14,224 18,896 16,979 90,750 90,800 18,465 14,236 18,910 16,991 90,800 90,850 18,478 14,249 18,924 17,004 90,850 90,900 18,490 14,261 18,938 17,016 90,900 90,950 18,503 14,274 18,952 17,029 90,950 91,000 18,515 14,286 18,966 17,041

91,000 91,000 91,050 18,528 14,299 18,980 17,054 91,050 91,100 18,540 14,311 18,994 17,066 91,100 91,150 18,553 14,324 19,008 17,079 91,150 91,200 18,566 14,336 19,022 17,091 91,200 91,250 18,580 14,349 19,036 17,104 91,250 91,300 18,594 14,361 19,050 17,116 91,300 91,350 18,608 14,374 19,064 17,129 91,350 91,400 18,622 14,386 19,078 17,141 91,400 91,450 18,636 14,399 19,092 17,154 91,450 91,500 18,650 14,411 19,106 17,166 91,500 91,550 18,664 14,424 19,120 17,179 91,550 91,600 18,678 14,436 19,134 17,191 91,600 91,650 18,692 14,449 19,148 17,204 91,650 91,700 18,706 14,461 19,162 17,216 91,700 91,750 18,720 14,474 19,176 17,229 91,750 91,800 18,734 14,486 19,190 17,241 91,800 91,850 18,748 14,499 19,204 17,254 91,850 91,900 18,762 14,511 19,218 17,266 91,900 91,950 18,776 14,524 19,232 17,279 91,950 92,000 18,790 14,536 19,246 17,291

92,000 92,000 92,050 18,804 14,549 19,260 17,304 92,050 92,100 18,818 14,561 19,274 17,316 92,100 92,150 18,832 14,574 19,288 17,329 92,150 92,200 18,846 14,586 19,302 17,341 92,200 92,250 18,860 14,599 19,316 17,354 92,250 92,300 18,874 14,611 19,330 17,366 92,300 92,350 18,888 14,624 19,344 17,379 92,350 92,400 18,902 14,636 19,358 17,391 92,400 92,450 18,916 14,649 19,372 17,404 92,450 92,500 18,930 14,661 19,386 17,416 92,500 92,550 18,944 14,674 19,400 17,429 92,550 92,600 18,958 14,686 19,414 17,441 92,600 92,650 18,972 14,699 19,428 17,454 92,650 92,700 18,986 14,711 19,442 17,466 92,700 92,750 19,000 14,724 19,456 17,479 92,750 92,800 19,014 14,736 19,470 17,491 92,800 92,850 19,028 14,749 19,484 17,504 92,850 92,900 19,042 14,761 19,498 17,516 92,900 92,950 19,056 14,774 19,512 17,529 92,950 93,000 19,070 14,786 19,526 17,541

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

Need more information or forms? Visit IRS.gov. - 88 -

Page 89 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Table — Continued If line 43 (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 19,084 14,799 19,540 17,554 93,050 93,100 19,098 14,811 19,554 17,566 93,100 93,150 19,112 14,824 19,568 17,579 93,150 93,200 19,126 14,836 19,582 17,591 93,200 93,250 19,140 14,849 19,596 17,604 93,250 93,300 19,154 14,861 19,610 17,616 93,300 93,350 19,168 14,874 19,624 17,629 93,350 93,400 19,182 14,886 19,638 17,641 93,400 93,450 19,196 14,899 19,652 17,654 93,450 93,500 19,210 14,911 19,666 17,666 93,500 93,550 19,224 14,924 19,680 17,679 93,550 93,600 19,238 14,936 19,694 17,691 93,600 93,650 19,252 14,949 19,708 17,704 93,650 93,700 19,266 14,961 19,722 17,716 93,700 93,750 19,280 14,974 19,736 17,729 93,750 93,800 19,294 14,986 19,750 17,741 93,800 93,850 19,308 14,999 19,764 17,754 93,850 93,900 19,322 15,011 19,778 17,766 93,900 93,950 19,336 15,024 19,792 17,779 93,950 94,000 19,350 15,036 19,806 17,791

94,000 94,000 94,050 19,364 15,049 19,820 17,804 94,050 94,100 19,378 15,061 19,834 17,816 94,100 94,150 19,392 15,074 19,848 17,829 94,150 94,200 19,406 15,086 19,862 17,841 94,200 94,250 19,420 15,099 19,876 17,854 94,250 94,300 19,434 15,111 19,890 17,866 94,300 94,350 19,448 15,124 19,904 17,879 94,350 94,400 19,462 15,136 19,918 17,891 94,400 94,450 19,476 15,149 19,932 17,904 94,450 94,500 19,490 15,161 19,946 17,916 94,500 94,550 19,504 15,174 19,960 17,929 94,550 94,600 19,518 15,186 19,974 17,941 94,600 94,650 19,532 15,199 19,988 17,954 94,650 94,700 19,546 15,211 20,002 17,966 94,700 94,750 19,560 15,224 20,016 17,979 94,750 94,800 19,574 15,236 20,030 17,991 94,800 94,850 19,588 15,249 20,044 18,004 94,850 94,900 19,602 15,261 20,058 18,016 94,900 94,950 19,616 15,274 20,072 18,029 94,950 95,000 19,630 15,286 20,086 18,041

95,000 95,000 95,050 19,644 15,299 20,100 18,054 95,050 95,100 19,658 15,311 20,114 18,066 95,100 95,150 19,672 15,324 20,128 18,079 95,150 95,200 19,686 15,336 20,142 18,091 95,200 95,250 19,700 15,349 20,156 18,104 95,250 95,300 19,714 15,361 20,170 18,116 95,300 95,350 19,728 15,374 20,184 18,129 95,350 95,400 19,742 15,386 20,198 18,141 95,400 95,450 19,756 15,399 20,212 18,154 95,450 95,500 19,770 15,411 20,226 18,166 95,500 95,550 19,784 15,424 20,240 18,179 95,550 95,600 19,798 15,436 20,254 18,191 95,600 95,650 19,812 15,449 20,268 18,204 95,650 95,700 19,826 15,461 20,282 18,216 95,700 95,750 19,840 15,474 20,296 18,229 95,750 95,800 19,854 15,486 20,310 18,241 95,800 95,850 19,868 15,499 20,324 18,254 95,850 95,900 19,882 15,511 20,338 18,266 95,900 95,950 19,896 15,524 20,352 18,279 95,950 96,000 19,910 15,536 20,366 18,291

If line 43 (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 19,924 15,549 20,380 18,304 96,050 96,100 19,938 15,561 20,394 18,316 96,100 96,150 19,952 15,574 20,408 18,329 96,150 96,200 19,966 15,586 20,422 18,341 96,200 96,250 19,980 15,599 20,436 18,354 96,250 96,300 19,994 15,611 20,450 18,366 96,300 96,350 20,008 15,624 20,464 18,379 96,350 96,400 20,022 15,636 20,478 18,391 96,400 96,450 20,036 15,649 20,492 18,404 96,450 96,500 20,050 15,661 20,506 18,416 96,500 96,550 20,064 15,674 20,520 18,429 96,550 96,600 20,078 15,686 20,534 18,441 96,600 96,650 20,092 15,699 20,548 18,454 96,650 96,700 20,106 15,711 20,562 18,466 96,700 96,750 20,120 15,724 20,576 18,479 96,750 96,800 20,134 15,736 20,590 18,491 96,800 96,850 20,148 15,749 20,604 18,504 96,850 96,900 20,162 15,761 20,618 18,516 96,900 96,950 20,176 15,774 20,632 18,529 96,950 97,000 20,190 15,786 20,646 18,541

97,000 97,000 97,050 20,204 15,799 20,660 18,554 97,050 97,100 20,218 15,811 20,674 18,566 97,100 97,150 20,232 15,824 20,688 18,579 97,150 97,200 20,246 15,836 20,702 18,591 97,200 97,250 20,260 15,849 20,716 18,604 97,250 97,300 20,274 15,861 20,730 18,616 97,300 97,350 20,288 15,874 20,744 18,629 97,350 97,400 20,302 15,886 20,758 18,641 97,400 97,450 20,316 15,899 20,772 18,654 97,450 97,500 20,330 15,911 20,786 18,666 97,500 97,550 20,344 15,924 20,800 18,679 97,550 97,600 20,358 15,936 20,814 18,691 97,600 97,650 20,372 15,949 20,828 18,704 97,650 97,700 20,386 15,961 20,842 18,716 97,700 97,750 20,400 15,974 20,856 18,729 97,750 97,800 20,414 15,986 20,870 18,741 97,800 97,850 20,428 15,999 20,884 18,754 97,850 97,900 20,442 16,011 20,898 18,766 97,900 97,950 20,456 16,024 20,912 18,779 97,950 98,000 20,470 16,036 20,926 18,791

98,000 98,000 98,050 20,484 16,049 20,940 18,804 98,050 98,100 20,498 16,061 20,954 18,816 98,100 98,150 20,512 16,074 20,968 18,829 98,150 98,200 20,526 16,086 20,982 18,841 98,200 98,250 20,540 16,099 20,996 18,854 98,250 98,300 20,554 16,111 21,010 18,866 98,300 98,350 20,568 16,124 21,024 18,879 98,350 98,400 20,582 16,136 21,038 18,891 98,400 98,450 20,596 16,149 21,052 18,904 98,450 98,500 20,610 16,161 21,066 18,916 98,500 98,550 20,624 16,174 21,080 18,929 98,550 98,600 20,638 16,186 21,094 18,941 98,600 98,650 20,652 16,199 21,108 18,954 98,650 98,700 20,666 16,211 21,122 18,966 98,700 98,750 20,680 16,224 21,136 18,979 98,750 98,800 20,694 16,236 21,150 18,991 98,800 98,850 20,708 16,249 21,164 19,004 98,850 98,900 20,722 16,261 21,178 19,016 98,900 98,950 20,736 16,274 21,192 19,029 98,950 99,000 20,750 16,286 21,206 19,041

If line 43 (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 20,764 16,299 21,220 19,054 99,050 99,100 20,778 16,311 21,234 19,066 99,100 99,150 20,792 16,324 21,248 19,079 99,150 99,200 20,806 16,336 21,262 19,091 99,200 99,250 20,820 16,349 21,276 19,104 99,250 99,300 20,834 16,361 21,290 19,116 99,300 99,350 20,848 16,374 21,304 19,129 99,350 99,400 20,862 16,386 21,318 19,141 99,400 99,450 20,876 16,399 21,332 19,154 99,450 99,500 20,890 16,411 21,346 19,166 99,500 99,550 20,904 16,424 21,360 19,179 99,550 99,600 20,918 16,436 21,374 19,191 99,600 99,650 20,932 16,449 21,388 19,204 99,650 99,700 20,946 16,461 21,402 19,216 99,700 99,750 20,960 16,474 21,416 19,229 99,750 99,800 20,974 16,486 21,430 19,241 99,800 99,850 20,988 16,499 21,444 19,254 99,850 99,900 21,002 16,511 21,458 19,266 99,900 99,950 21,016 16,524 21,472 19,279 99,950 100,000 21,030 16,536 21,486 19,291

  $100,000 or over

use the Tax Computation Worksheet

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

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

Page 90 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Computation Worksheet—Line 44

CAUTION !

See the instructions for line 44 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 43 is—

(a) Enter the amount from line 43

(b) Multiplication amount

(c) Multiply

(a) by (b) (d)

Subtraction amount

Tax. Subtract (d) from (c). Enter the result here and on Form

1040, line 44

At least $100,000 but not over $190,150 $ × 28% (0.28) $ $ 6,963.25 $

Over $190,150 but not over $413,350 $ × 33% (0.33) $ $ 16,470.75 $

Over $413,350 but not over $415,050 $ × 35% (0.35) $ $ 24,737.75 $

Over $415,050 $ × 39.6% (0.396) $ $ 43,830.05 $

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 43 is—

(a) Enter the amount from line 43

(b) Multiplication amount

(c) Multiply

(a) by (b) (d)

Subtraction amount

Tax. Subtract (d) from (c). Enter the result here and on Form 1040,

line 44

At least $100,000 but not over $151,900 $ × 25% (0.25) $ $ 8,457.50 $

Over $151,900 but not over $231,450 $ × 28% (0.28) $ $ 13,014.50 $

Over $231,450 but not over $413,350 $ × 33% (0.33) $ $ 24,587.00 $

Over $413,350 but not over $466,950 $ × 35% (0.35) $ $ 32,854.00 $

Over $466,950 $ × 39.6% (0.396) $ $ 54,333.70 $

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income. If line 43 is—

(a) Enter the amount from line 43

(b) Multiplication amount

(c) Multiply

(a) by (b) (d)

Subtraction amount

Tax. Subtract (d) from (c). Enter the result here and on Form

1040, line 44

At least $100,000 but not over $115,725 $ × 28% (0.28) $ $ 6,507.25 $

Over $115,725 but not over $206,675 $ × 33% (0.33) $ $ 12,293.50 $

Over $206,675 but not over $233,475 $ × 35% (0.35) $ $ 16,427.00 $

Over $233,475 $ × 39.6% (0.396) $ $ 27,166.85 $

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.

Taxable income. If line 43 is—

(a) Enter the amount from line 43

(b) Multiplication amount

(c) Multiply

(a) by (b) (d)

Subtraction amount

Tax. Subtract (d) from (c). Enter the result here and on Form

1040, line 44

At least $100,000 but not over $130,150 $ × 25% (0.25) $ $ 5,702.50 $

Over $130,150 but not over $210,800 $ × 28% (0.28) $ $ 9,607.00 $

Over $210,800 but not over $413,350 $ × 33% (0.33) $ $ 20,147.00 $

Over $413,350 but not over $441,000 $ × 35% (0.35) $ $ 28,414.00 $

Over $441,000 $ × 39.6% (0.396) $ $ 48,700.00 $

Need more information or forms? Visit IRS.gov. -90-

Page 91 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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 e­file. Visit IRS.gov/freefile for details. Join the eight in 10 taxpayers who get their re- funds faster by using direct deposit and e­file.

Make sure you entered the correct name and social security number (SSN) for each dependent you claim on line 6c. Check that each dependent's name and SSN agrees with his or her social securi- ty card. For each child under age 17 who is a qualifying child for the child tax credit, make sure you checked the box in line 6c, column (4).

Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, deduction for ex- emptions, taxable income, total tax, fed- eral income tax withheld, and refund or amount you owe.

Be sure you used the correct meth- od to figure your tax. See the instruc- tions for line 44.

Be sure to enter your SSN in the space provided on page 1 of Form 1040. If you are married filing a joint or sepa- rate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your so- cial security card.

Make sure your name and address are correct. Enter your (and your spou- se's) name in the same order as shown on your last return.

If you live in an apartment, be sure to include your apartment number in your address.

If you are taking the standard de- duction, see the instructions for line 40 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 13.

If you are taking the EIC, be sure you used the correct column of the EIC Table for your filing status and the num- ber of children you have.

Remember to sign and date Form 1040 and enter your occupation(s).

Attach your Form(s) W-2 and oth- er required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return, earlier.

If you owe tax and are paying by check or money order, be sure to include all the required information on your pay- ment. See the instructions for line 78 for details.

Do not 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.

Innocent Spouse Relief Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an under- statement of tax because your spouse omitted income or claimed false deduc- tions or credits, (b) you are divorced, separated, or no longer living with your spouse, or (c) given all the facts and cir- cumstances, it wouldn't be fair to hold you liable for the tax. You may also qualify for relief if you were a married resident of a community property state but didn't file a joint return and are now liable for an unpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be

filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Do not file Form 8857 with your Form 1040. For more information, see Pub. 971 and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009.

Income Tax Withholding and Estimated Tax Payments for 2017 If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employ- er to change the amount of income tax withheld from your 2017 pay. For de- tails on how to complete Form W-4, see Pub. 505. If you have pension or annuity income, use Form W-4P. If you receive certain government payments (such as unemployment compensation or social security benefits), you can have tax withheld from those payments by giving the payer Form W-4V.

You can use the IRS Withholding Calculator instead of Pub. 505 or the worksheets

included with Form W­4 or W­4P, to de­ termine whether you need to have your withholding increased or decreased.

In general, you do not have to make estimated tax payments if you expect that your 2017 Form 1040 will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2017 is $1,000 or more, see Form 1040-ES and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments. For more de- tails, see Pub. 505.

Secure Your Tax Records From Identity Theft Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without

TIP

-91-

Page 92 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

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

preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more informa- tion, see Pub. 5027.

If your SSN has been lost or stolen or you suspect you are a victim of tax-rela- ted identity theft, visit IRS.gov/ identitytheft to learn what steps you should take.

Victims of identity theft who are ex- periencing economic harm or a systemic problem, or are seeking help in resolv- ing tax problems that haven't been re- solved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advo- cate helpline at 1-877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Deaf or hard-of-hear- ing individuals can also contact the IRS through relay services such as the Feder- al Relay Service available at www.gsa.gov/fedrelay. Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and web- sites designed to mimic legitimate busi- ness emails and websites. The most common form is sending an email to a user falsely claiming to be an establish- ed legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS doesn't initiate contacts with taxpayers via emails. Also, the IRS doesn't request detailed personal infor- mation through email or ask taxpayers for the PIN numbers, passwords, or sim- ilar secret access information for their credit card, bank, or other financial ac- counts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to [email protected]. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Ad- ministration toll-free at 1-800-366-4484. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-877-8339. You can forward sus- picious emails to the Federal Trade Commission at [email protected] or con- tact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-866-653-4261.

Visit IRS.gov and enter “identity theft” in the search box to learn more about identity theft and how to reduce your risk.

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. Do not add your gift to any tax you may owe. See the instructions for line 78 for details on how to pay any tax you owe. For information on how to make this type of gift online, go to www.treasurydirect.gov and click on “How To Make a Contribution to Re- duce the Debt.”

You may be able to deduct this gift on your 2017 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

TIP

paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are nee- ded to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17.

Amended Return File Form 1040X to change a return you already filed. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.

Use the Where's My Amended Return application on IRS.gov to track the sta- tus of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.

Need a Copy of Your Tax Return Information? Tax return transcripts are free and gener- ally are used to validate income and tax filing status for mortgage applications, student and small business loan applica- tions, and during tax preparation. To get a free transcript:

Visit IRS.gov/transcript, Use Form 4506-T or 4506T-EZ, or Call us at 1-800-908-9946.

If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax re- cords are located in a federally declared disaster area, this fee will be waived.

Death of a Taxpayer If a taxpayer died before filing a return for 2016, 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-

-92-

Page 93 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

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 2016 and you didn't remarry in 2016, or if your spouse died in 2017 before filing a return for 2016, you can file a joint return. A joint return should show your spouse's 2016 income before death and your income for all of 2016. Enter “Filing as surviv- ing spouse” in the area where you sign the return. If someone else is the person- al representative, he or she must also sign.

The surviving spouse or personal rep- resentative should promptly notify all payers of income, including financial in- stitutions, of the taxpayer's death. This will ensure the proper reporting of in- come earned by the taxpayer's estate or heirs. A deceased taxpayer's social se- curity number shouldn't be used for tax years after the year of death, except for estate tax return purposes.

Claiming a Refund for a Deceased Taxpayer If you are filing a joint return as a sur- viving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certifi- cate that shows your appointment. All other filers requesting the deceased tax- payer's refund must file the return and attach Form 1310.

For more details, use Tax Topic 356 or see Pub. 559.

Past Due Returns If you or someone you know needs to file past due tax returns, use Tax Topic 153 or go to IRS.gov/individuals for help in filing those returns. Send the return to the address that applies to you in the lat- est Form 1040 instructions. For exam- ple, if you are filing a 2013 return in 2017, 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 $54,000 or less, persons with disabili- ties, the elderly, and limited-Eng- lish-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) pro- gram offers free tax help for all taxpay- ers, particularly those who are 60 years of age and older. TCE volunteers spe- cialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov and click on the Filing tab to see your options for preparing and filing your return which include the following.

Free File. Go to IRS.gov/freefile. See if you qualify to use brand-name software to prepare and e­file your fed- eral tax return for free.

VITA. Go to IRS.gov/vita, down- load the free IRS2Go app, or call 1-800-906-9887 to find the nearest VITA location for free tax preparation.

TCE. Go to IRS.gov/tce, download the free IRS2Go app, or call 1-888-227-7669 to find the nearest TCE location for free tax 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 or IRS.gov/ letushelp pages 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, 2016 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML or as a PDF or, better yet, download it to your mobile device to enjoy eBook features.

You may also be able to access tax law information in your electronic filing software. Getting tax forms and publications. Go to IRS.gov/forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 instruc- tions) on mobile 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. Using direct deposit. The fastest way to receive a tax refund is to combine di- rect deposit and IRS e­file. Direct depos- it securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS is- sues more than 90% of refunds in less than 21 days. Delayed refund for returns claiming certain credits. Due to changes in the law, the IRS can’t issue refunds before February 15, 2017, for returns that claim the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits. Getting a transcript or copy of a re­ turn. The quickest way to get a copy of your tax transcript is to go to IRS.gov/ transcripts. Click on either “Get Tran- script Online” or “Get Transcript by Mail” to order a copy of your transcript. If you prefer, you can:

Order your transcript by calling 1-800-908-9946.

Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov). Using online tools to help prepare your return. Go to IRS.gov/tools for the following.

The Earned Income Tax Credit Assistant (IRS.gov/eic) determines if you are eligible for the EIC.

The Online EIN Application (IRS.gov/ein) helps you get an employer identification number.

The IRS Withholding Calculator (IRS.gov/w4app) estimates the amount you should have withheld from your paycheck for federal income tax purpo- ses.

The First Time Homebuyer Credit Account Look­up (IRS.gov/homebuyer)

-93-

Page 94 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

tool provides information on your repayments and account balance.

The Sales Tax Deduction Calculator (IRS.gov/salestax) figures the amount you can claim if you itemize de- ductions on Schedule A (Form 1040), choose not to claim state and local in- come taxes, and you didn’t save your re- ceipts showing the sales tax you paid.

For help with the alternative mini- mum tax, go to IRS.gov/amt. Resolving tax­related 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. Due to changes in the law, the IRS

can’t issue refunds before February 15, 2017, for returns that claim the EIC or ACTC. This applies to the entire refund, not just the portion associated with these credits.

Download the official IRS2Go app to your mobile device to check your re- fund status.

Call the automated refund hotline at 1-800-829-1954. See Refund Informa­ tion, later. Making a tax payment. The IRS uses the latest encryption technology to en- sure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/payments to make a payment using any of the following options.

IRS Direct Pay: Pay your individu- al tax bill or estimated tax payment di- rectly from your checking or savings ac- count at no cost to you.

Debit or credit card: Choose an approved payment processor to pay on- line, by phone, and by mobile device.

Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software 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: If cash is your only option, you may be able to pay your taxes 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 and click on Where’s My Amended Return? (IRS.gov/ wmar) under the “Tools” bar to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it to show up in our system and processing it can take up to 16 weeks. Understanding an IRS notice or letter. Go to IRS.gov/notices to find additional information about responding to an IRS notice or letter. Contacting your local IRS office. Keep in mind, many questions can be re- solved 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 waiting. Before you visit, go to IRS.gov/taclocator to find the nearest TAC, check hours, available

services, and appointment options. Or, on the IRS2Go app, under the Stay Con- nected tab, choose the Contact Us option and click on “Local Offices.” Watching IRS videos. The IRS Video portal IRSvideos.gov contains video and audio presentations for individuals, small businesses, and tax professionals. Getting tax information in other lan­ guages. For taxpayers whose native language isn't English, we have the fol- lowing resources available. Taxpayers can find information on IRS.gov in the following languages.

Spanish (IRS.gov/spanish). Chinese (IRS.gov/chinese). Vietnamese (IRS.gov/vietnamese). Korean (IRS.gov/korean). Russian (IRS.gov/russian).

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

Interest and Penalties You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due.

If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040, page 2. Do not include in- terest or penalties (other than the estima- ted tax penalty) in the amount you owe on line 78.

Interest We will charge you interest on taxes not paid by their due date, even if an exten- sion of time to file is granted. We will also charge you interest on penalties im- posed for failure to file, negligence, fraud, substantial valuation misstate- ments, 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 do not file your re- turn by the due date (including exten- sions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you

-94-

Page 95 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

have a reasonable explanation. If you do, include it with your return. The pen- alty 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 $205 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 penalty is in addi- tion 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/2010­17_IRB/ ar13.html. Other. Other penalties can be imposed for negligence, substantial understate- ment of tax, reportable transaction un- derstatements, filing an erroneous re- fund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some of these pen- alties.

Taxpayer Bill of Rights

All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 broad categories, making them easier to understand. Explore your rights and our obligations to protect them.

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. 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. 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. 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. The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court. The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit. 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. 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. 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 can't afford representation. The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels. Learn more at IRS.gov/taxpayerrights.

-95-

Page 96 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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 Where’s My Refund

at IRS.gov/refunds, or use the free IRS2Go app, 24 hours a day, 7 days a week. Information about your return will generally be available within 24 hours after the IRS receives your e-filed re- turn, 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 electronically) before checking your refund status.

Due to changes in the law, the IRS can’t issue refunds before February 15, 2017, 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. Because of the time it generally takes banking or financial systems to process deposits, if you claimed either or both of these credits, it is unlikely that your refund will arrive in your bank account or on a debit card before the week of February 27 (assuming your re- turn has no processing issues and you elect direct deposit). Because many fi-

nancial institutions do not process pay- ments on weekends or holidays, the three-day holiday weekend that includes Presidents Day may also affect when you receive your refund.

If you filed your return before Febru- ary 15 and claimed the earned income credit or the additional child tax credit, you can start to check Where’s My Re­ fund on IRS.gov and the IRS2Go phone mobile app a few days after February 15 for the status of your refund.

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 do not have Internet ac- cess, you can call 1-800-829-1954 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.

Do not 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.

Refund information also is available in Spanish at IRS.gov/spanish and 1-800-829-1954.

TIP

-96-

Page 97 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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 Forms and publications—How to

order 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 Prior year(s) Form W-2 (How to

get a copy) 161 Returning an erroneous

refund—Paper check or direct deposit Collection

201 The collection process 202 Tax payment options 203 Refund offsets for unpaid child

support, certain federal and state debts, and unemployment compensation debts

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

Topic No. Subject

General Information 301 When, how, and where to file 303 Checklist of common errors when

preparing your tax return 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 352 Which form—1040, 1040A, or

1040EZ? 356 Decedents

Types of Income 401 Wages and salaries 403 Interest received 404 Dividends 407 Business income 409 Capital gains and losses 410 Pensions and annuities 411 Pensions—The general rule and the

simplified method 412 Lump-sum distributions 413 Rollovers from retirement plans 414 Rental income and expenses 415 Renting residential and vacation

property 416 Farming and fishing income 417 Earnings for clergy 418 Unemployment compensation 419 Gambling income and losses 420 Bartering income 421 Scholarships, fellowship grants,

and other grants 423 Social security and equivalent

railroad retirement benefits 424 401(k) plans 425 Passive activities—Losses and

credits 427 Stock options 429 Traders in securities (Information

for Form 1040 filers) 430 Receipt of stock in a

demutualization 431 Canceled debt—Is it taxable or

not? 432 Form 1099-A (Acquisition or

Abandonment of Secured Property)

Topic No. Subject

and Form 1099-C (Cancellation of Debt) Adjustments to Income

451 Individual retirement arrangements (IRAs)

452 Alimony 453 Bad debt deduction 455 Moving expenses 456 Student loan interest deduction 457 Tuition and fees 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 508 Miscellaneous expenses 509 Business use of home 510 Business use of car 511 Business travel expenses 512 Business entertainment expenses 513 Work-related education expenses 514 Employee business expenses 515 Casualty, disaster, and theft losses

(including federally declared disaster areas) Tax Computation

551 Standard deduction 552 Tax and credits figured by the IRS 553 Tax on a child's investment and

other unearned income (Kiddie tax) 554 Self-employment tax 556 Alternative minimum tax 557 Additional tax on early

distributions from traditional and Roth IRAs

558 Additional tax on early distributions from retirement plans, other than IRAs

559 Net Investment Income Tax 560 Additional Medicare Tax 561 Individual shared responsibility

provision Tax Credits

601 Earned income credit 602 Child and dependent care credit 607 Adoption credit and adoption

assistance programs 608 Excess social security and RRTA

tax withheld 610 Retirement savings contributions

credit 611 Repayment of the first-time

homebuyer credit

-97-

Page 98 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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 612 The premium tax credit

IRS Notices 651 Notices—What to do 652 Notice of underreported

income—CP 2000 653 IRS notices and bills, penalties, and

interest charges 654 Understanding your CP75 or

CP75A Notice Request for Supporting Documentation Basis of Assets, Depreciation, and Sale of Assets

701 Sale of your home 703 Basis of assets 704 Depreciation 705 Installment sales

Employer Tax Information 751 Social security and Medicare

withholding rates 752 Filing Forms W-2 and W-3 753 Form W-4—Employee's

Withholding Allowance Certificate 755 Employer identification number

(EIN)—How to apply 756 Employment taxes for household

employees 757 Forms 941 and 944—Deposit

requirements

Topic No. Subject 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) 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)

Topic No. Subject 858 Alien tax clearance

Tax Information for Residents of Puerto Rico

901 Is a person with income from Puerto Rico required to file a U.S. federal income tax return?

902 Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax

903 U.S. employment tax in Puerto Rico

904 Tax assistance for residents of Puerto Rico

Tax Topic numbers are effective January 2, 2017.

-98-

Page 99 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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 papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.

Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are lia- ble for. Your response is mandatory under these sections. Code section 6109 re- quires you to provide your identifying number on the return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number.

You are not required to provide the in- formation requested on a form that is sub- ject to the Paperwork Reduction Act un- less the form displays a valid OMB con- trol number. Books or records relating to a form or its instructions must be retained as long as their contents may become ma- terial in the administration of any Internal Revenue law.

We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.

If you do not file a return, do not pro- vide the information we ask for, or pro- vide fraudulent information, you may be charged penalties and be subject to crimi- nal prosecution. We may also have to dis- allow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher

or delay any refund. Interest may also be charged.

Generally, tax returns and return infor- mation are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Reve- nue Service to disclose or give the infor- mation shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may dis- close your tax information to the Depart- ment of Treasury and contractors for tax administration purposes; and to other per- sons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Inter- nal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforce- ment and intelligence agencies to combat terrorism.

Please keep this notice with your re- cords. It may help you if we ask you for other information. If you have questions about the rules for filing and giving infor- mation, please call or visit any Internal Revenue Service office.

We Welcome Comments on Forms We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with in- come mostly from wages, filling in the forms is easy. For others who have busi- nesses, pensions, stocks, rental income, or other investments, it is more difficult.

If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us com-

ments from IRS.gov/forms. Click on “More Information” and then on “Give us feedback.” Or you can send your com- ments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Wash- ington, DC 20224. Do not send your re- turn to this address. Instead, see the ad- dresses 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 November 2016, for taxpay- ers filing a 2016 Form 1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs are presented sepa- rately. Time burden is broken out by tax- payer activity, with recordkeeping repre- senting the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and sub- mit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates do not include burden as- sociated with post-filing activities, IRS operational data indicate that electronical- ly prepared and filed returns have fewer arithmetic errors, implying lower post-fil- ing burden.

Reported time and cost burdens are na- tional averages and do not 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, 1040A, or 1040EZ is 13 hours, with an average cost of $210 per return. This average includes all associ- ated forms and schedules, across all prep- aration methods and taxpayer activities. The average burden for taxpayers filing Form 1040 is about 15 hours and $280; the average burden for taxpayers filing Form 1040A is about 8 hours and $90; and the average for Form 1040EZ filers is about 5 hours and $40.

-99-

Page 100 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

Within each of these estimates there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 9 hours and $120, while business taxpayers are expected to have an average burden of about 22 hours and $430. Simi-

larly, tax 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)** Primary Form Filed or Type of Taxpayer

Percentage of Returns

Total Time*

Record Keeping

Tax Planning

Form Completion

and Submission

All Other

. . . . . . . .

All taxpayers . . . . . . . . . . 100 13 6 2 4 1 $210 Primary forms filed

1040 . . . . . . . . . . . . 69 15 7 2 4 1 280 1040A . . . . . . . . . . . 19 8 2 1 3 1 90 1040EZ . . . . . . . . . . 12 5 2 *** 3 1 40

Type of taxpayer Nonbusiness**** . . . . 70 9 3 1 3 1 120 Business**** . . . . . . 30 22 12 4 5 1 430

*Detail may not add to total time due to rounding. **Dollars rounded to the nearest $10. ***Rounds to less than one hour. ****You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are considered a “nonbusiness” filer if you do not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.

-100-

Page 101 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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 can also 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.

Do not 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 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613

▲ ▲

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 (1040A or

1040)

2106

1040

1040A

1040EZ

Schedule SE (1040)

Pub. 590-A

Pub. 590-B8829

Schedule A (1040)

Pub. 1

Schedule 8812 (1040A or

1040)

Pub. 523

Schedule C (1040)

1040-V

4506

Pub. 526

Schedule D (1040)

1040X

Pub. 334

Pub. 527

4562 Schedule E

(1040)

5405

Pub. 463

Pub. 529

Schedule F (1040)

Pub. 505

Schedule EIC (1040A or

1040)

Pub. 596

8822

Schedule C-EZ (1040)

6251

8283

Pub. 501

Pub. 502 Pub. 550

Pub. 575

Pub. 554 Schedule H

(1040)

Pub. 9151040-ES (2017)

Schedule J (1040)

8606

8863

Pub. 972

Form 8949

8917

2441

Pub. 5354506-T

Pub. 525

Pub. 547

3903 Pub. 587

Pub. 551

Pub. 583

Pub. 9464868

4684

Pub. 4681

Schedule B (1040A or

1040)

Pub. 970

8959

8960

8962

8965

Use your QR Reader app on your smartphone to scan this code and get connected to the IRS Forms and Publications homepage.

-101-

Page 102 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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 2015

Income Outlays* Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for �scal year 2015.

Social security, Medicare, and unemployment and other

retirement taxes 29%

Personal income taxes 42%

Borrowing to cover de�cit

12%

Corporate income taxes

9%

Excise, customs, estate, gift, and miscellaneous

taxes 8%

Social programs4

23%

Physical, human, and community

development3

7%

Net interest on the debt 6%

Social security, Medicare, and other

retirement1

42%

National defense, veterans, and foreign

affairs2

21%

Law enforcement and general government

2%

* Numbers may not total to 100% due to rounding.

On or before the first Monday in February of each year the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the federal government. The plan includes recommendations for new legislation as well as recommendations to change, elim- inate, and add programs. After receipt of the President's proposal, the Congress re- views the proposal and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and sur- plus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.

In fiscal year 2015 (which began on October 1, 2014, and ended on September

30, 2015), federal income was $3.250 tril- lion and outlays were $3.688 trillion, leaving a deficit of $438 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 17% of total outlays were for Medicaid, food stamps, temporary assistance for needy families, supplemental security income, and related programs; and 6% for health research and public health programs, un- employment compensation, assisted hous- ing, and social services.

Note. The percentages shown here exclude undistributed offsetting receipts, which were $116 billion in fiscal year 2015. 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.

-102-

Page 103 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

2016 Tax Rate Schedules

The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Do not use them to �gure your tax. Instead, see the instructions for line 44.

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

9,275

37,650

91,150

190,150

$9,275

37,650

91,150

190,150

413,350

$0

9,275

37,650

91,150

190,150

$0

18,550

75,300

151,900

231,450

$0

9,275

37,650

75,950

115,725

$0

13,250

50,400

130,150

210,800

$18,550

75,300

151,900

231,450

413,350

$9,275

37,650

75,950

115,725

206,675

$13,250

50,400

130,150

210,800

413,350

$0

18,550

75,300

151,900

231,450

$0

9,275

37,650

75,950

115,725

$0

13,250

50,400

130,150

210,800

10%

$927.50 + 15%

5,183.75 + 25%

18,558.75 + 28%

46,278.75 + 33%

10%

$1,855.00 + 15%

10,367.50 + 25%

29,517.50 + 28%

51,791.50 + 33%

10%

$927.50 + 15%

5,183.75 + 25%

14,758.75 + 28%

25,895.75 + 33%

10%

$1,325.00 + 15%

6,897.50 + 25%

26,835.00 + 28%

49,417.00 + 33%

413,350 466,950 413,350111,818.50 + 35%

466,950 466,950130,578.50 + 39.6%

413,350 415,050 413,350

415,050

119,934.75 + 35%

120,529.75 + 39.6%415,050

206,675

233,475

233,475 206,675

233,475

55,909.25 + 35%

65,289.25 + 39.6%

413,350

441,000

441,000 413,350

441,000

116,258.50 + 35%

125,936.00 + 39.6%

-103-

Page 104 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

Index to Instructions

A ABLE account 31, 51 Additional Medicare Tax 52 Address change 13 Adjusted gross income 31–38 Adoption credit 50 Adoption expenses:

Employer-provided benefits for 21 Adoption taxpayer identification number 18 Alaska Permanent Fund dividends 29 Aliens 7 Alimony paid 33 Alimony received 24 Alternative minimum tax 45 Amended return 92 Amount you owe 74, 75 Annuities 26, 27 Archer MSAs 29, 51, 52 Artists 31 Attachments to the return 77 Awards 29

B Bankruptcy cases, chapter 11 21 Bequests 31 Blindness 38, 39 Business income or loss 24

C Canceled debt 29 Capital gain distributions 25 Capital gain or loss 25 Child's requirement to file 9 Child and dependent care expenses, credit

for 45 Child custody 19 Child support 31 Child tax credits 17, 48, 71 Community property states 21 Contributions to reduce debt held by the

public 92 Corrective distributions 22

D Daycare center expenses 45 Death of a taxpayer 92 Death of spouse 16, 92 Dependent care benefits 21 Dependents:

Exemptions for 17 Standard deduction 39

Direct deposit of refund 72, 73 Disability expenses 31 Disclosure, Privacy Act, and Paperwork

Reduction Act Notice 99 Dividends:

Nondividend distributions 22 Ordinary dividends 22 Qualified dividends 23, 42–44

Divorced parents 18 Domestic production activities deduction 38 Dual­status aliens 7, 14

E Earned income credit (EIC) 54–70

Combat pay, nontaxable 56 Education:

Credits 47, 71 Expenses 37, 47, 71 Recapture of education credits 41 Savings accounts 29, 51

Educator expenses 31 Elderly persons:

Credit for 50 Standard deduction 39

Electric vehicles 50 Electronic filing (e­file) 5, 10, 11, 72, 74, 76, 77 Estimated tax 53, 75, 91 Excess salary deferrals 22 Excess social security and tier 1 RRTA tax

withheld 71 Exemptions 15 Extension of time to file 7, 71

F Filing requirements 10 Filing status, which box to check 14, 15 Foreign accounts and trusts 21 Foreign­source income 21 Foreign tax credit 45 Forms W­2, 1098, and 1099—where to report

certain items from 10, 11 Form W­2 22 Free tax help 93

G Gambling 29 General business credit 50 Gifts 31 Golden parachute payments 53 Group­term life insurance, uncollected tax

on 53

H Head of household 14 Health care coverage, individual

responsibility 51 Health insurance deduction, self­employed 32 Health insurance premiums, credit for 71 Health savings accounts 29, 31, 32, 51, 52 Help, tax 93 Homebuyer credit, first­time 51 Household employment taxes 51 How to comment on forms 99 How to get tax help 93

I Identity Protection PIN 76 Identity theft 91 Income 21–29 Income tax withholding (federal) 53, 91 Individual retirement arrangements (IRAs):

Contributions to (line 32) 33, 35 Credit for contributions to 47 Distributions from (lines 15a and 15b) 25 Nondeductible contributions to 25, 33–35

Individual taxpayer identification numbers 13 Injured spouse 72 Innocent spouse relief 91 Installment payments 75 Interest income:

Taxable 22 Tax-exempt 22

Interest on taxes 94 Investment income, tax on 52 Itemized deductions or standard deduction 39 ITINs for aliens 13

J Jury duty pay 29, 38

L Life insurance 31 Line instructions for Form 1040 77 Living abroad, U.S. citizens and resident

aliens 7, 21 Long­term care insurance 32 Lump­sum distributions 27

M Market discount on bonds 22 Married persons:

Filing joint returns 14 Filing separate returns 14 Living apart 15

Medicaid waiver payments to care provider 31 Medical insurance premiums, credit for 71 Medicare tax, additional 52 Mortgage interest credit 50 Moving expenses 32 Multiple support agreement 20 myRA® 73

N Name change 13 Net Investment Income Tax 52 Net operating loss 31 Nonresident aliens 7, 13, 14

O Offsets 71 Order form for forms and publications 101 Other income 29 Other taxes 50–52

P Parents, divorced or separated 18 Payments 53–71 Pay taxes electronically 74 Penalty:

Early withdrawal of savings 33 Estimated tax 75 Others (including late filing and late

payment) 94 Penalty on early withdrawal of savings 33 Pensions and annuities 26, 27 Premium tax credit 71 Presidential election $3 check­off 13 Private delivery services 8 Prizes 29 Public debt, gift to reduce the 92

Q Qualified dividends 42–44 Qualified dividends and capital gain tax

worksheet 42–44 Qualified retirement plans, deduction for 32 Qualified tuition program earnings 29, 51

R Railroad retirement benefits:

Treated as a pension 26 Treated as social security 27

Records, how long to keep 92 Refund 71–73 Refund information 96 Refund offset 71

-104-

Page 105 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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

Refunds, credits, or offsets of state and local income taxes 23

Reservists, expenses of 31 Resident aliens 7 Residential energy efficient property credit 50 Retirement plan deduction, self­employed 32 Retirement savings contributions credit 47 Rollovers 25, 27 Roth IRAs 25, 33 Rounding off to whole dollars 21

S Saver's credit 47 Scholarship and fellowship grants 22 Self­employment tax:

Deduction for part of 32 Separated parents 18 Shared responsibility payment 51 Signing your return 76 Single person 14 Social security and equivalent railroad

retirement benefits 27–30 Social security number 13, 20 Standard deduction or itemized deductions 39 State and local income taxes, taxable refunds,

credits, or offsets of 23

Statutory employees 22 Student loan interest deduction 37

T Tax and credits 38–52

Figured by the IRS 41, 57 Other taxes:

Alternative minimum tax 45 IRAs and other tax-favored accounts 51 Lump-sum distributions 27 Recapture 52

Tax computation worksheet 90 Tax Counseling for the Elderly (TCE) 5 Tax help 93 Taxpayer Advocate Service (TAS) 3, 95 Tax rate schedules 103 Tax table 78–89 Tax Topics 97 Third party designee 75 Tip income 21, 50 Tips reported to employer, uncollected tax

on 53 Tuition and fees 38 Tuition program earnings 29, 51

U Unemployment compensation 27

V Volunteer Income Tax Assistance Program

(VITA) 5

W Wages 21 What's new 6 What if you can't pay? 75 When and where should you file? 7 Who must file 8, 9 Who should file 7 Widows and widowers, qualifying 15 Winnings, prizes, gambling, and lotteries (other

income) 29 Withholding, federal income tax 53, 91

-105-

Page 106 of 106 Fileid: … ions/I1040/2016/A/XML/Cycle05/source 16:05 - 15-Dec-2016

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...

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

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming

Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002

Internal Revenue Service P.O. Box 7704 San Francisco, CA 94120-7704

Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin

Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002

Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501

Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, 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, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont, West Virginia

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002

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, 2555-EZ, 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.

-106-