Contents

Department of the Treasury Introduction .............................. 2 Internal Revenue Service

Publication 503

Worksheet 1. Worksheet for 2001 Expenses

Publication 918 Paid in 2002 ......................... 3

Cat. No. 63464E Publication 523

Worksheet 1. Adjusted Basis of Home Sold .... 4

Drafts of Worksheet 2. Gain (or Loss), Exclusion, and

Taxable Gain ........................ 5

Worksheet 3. Reduced Maximum Worksheets in Exclusion ........................... 6

Publication 527

Table 2. Worksheet for Figuring the Limit on IRS Rental Deductions for a Dwelling Unit

Used as a Home ..................... 7

Publications Publication 535

Worksheet 7–A. Self-Employed Health

Insurance Deduction Worksheet .......... 8

For use in preparing Publication 560

Rate Worksheet for Self-Employed ........... 9

2002 Returns Rate Table for Self-Employed ............... 10

Deduction Worksheet for Self-Employed ....... 10

(December 2002) Publication 571

Worksheet A. Cost of Life Insurance .......... 11

Worksheet B. Includible Compensation for

Your Most Recent Year of Service ........ 11

Worksheet C. Limit on Catch-Up

Contributions ........................ 12

Worksheet 1. Maximum Amount

Contributable (MAC)................... 13

Publication 587

Worksheet To Figure the Deduction for

Business Use of Your Home ............. 14

Publication 590

Worksheet 1–2. Figuring Your Reduced

IRA Deduction for 2002 ................ 15

Worksheet 1–3. Figuring the Taxable

Part of Your IRA Distribution ............. 16

Appendix B

Worksheet 1. Computation of Modified

AGI . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

Worksheet 2. Computation of

Traditional IRA Deduction ........... 18

Worksheet 3. Computation of

Taxable Social Security Benefits ...... 19

Publication 596

Worksheet 1. Investment Income If You Are

Filing Form 1040 ..................... 20

EIC Worksheet A–Earned Income Credit

(EIC) .............................. 21

EIC Worksheet B–Earned Income Credit

(EIC) .............................. 22

Worksheet 2. Earned Income ............... 24

Caution: DRAFT WORKSHEETS

This publication contains early release drafts

of selected worksheets from IRS taxpayer

information publications. The worksheets

are subject to change before they are

officially released. The drafts will appear

only on the Internet.

If you have comments on any of the draft

worksheets, you can submit the comments

to us on our web site. Include the word

DRAFT in your response and the "Proof

as of" date. You may make comments

anonymously, or you may include your name

and e-mail address or phone number. We

cannot respond to all comments due to the

high volume we receive. However, we will

consider each suggestion carefully.
Publication 721 Home Mortgage Interest for the Current

Worksheet A. Simplified Method Worksheet .... 25 Year ............................... 37

Worksheet B. Lump-Sum Payment ........... 26

Worksheet C. Limited Taxable Amount for Publication 946

Nonresident Alien Depreciation Worksheet for Passenger ..................... 26

Worksheet D. Lump-Sum Payment at Automobiles ......................... 38

End of Survivor Annuity ................ 27 Publication 972 Worksheet E. Lump-Sum Payment to Child Tax Credit Worksheet ................ 39 Estate or Other Beneficiary ............. 27

Line 11 Worksheet ....................... 40

Publication 915

Worksheet 1. Figuring Your Taxable

Benefits ............................ 28

Worksheet 2. Figure Your Additional Introduction

Taxable Benefits (From a Lump-Sum This publication contains draft worksheets from IRS tax- Payment for a Year After 1993) .......... 29 payer information publications (TIPs) for tax year 2002. We Worksheet 3. Figure Your Additional are making these drafts available to help you plan for the Taxable Benefits (From a Lump-Sum coming filing season. This publication is available only on Payment for a Year Before 1994) ......... 30

Worksheet 4. Figure Your Taxable the Internet.

Benefits Under the Lump-Sum Election The worksheet or table number shown on these workMethod ............................. 31 sheets relates to the publication that contains the worksheet. The status of the worksheet will be shown in the

Publication 929 overlay. For example, the worksheet may show “PROOF Capital Gain Distributions — Form 8814 ...... 32 AS OF JULY 25, 2002 (subject to change).” Line 9 (Form 8615) Instructions ............. 33 A new version of a worksheet will be posted only if there Net Capital Gain on Line 14 (Form 8615) ...... 35

is a change in the computation. When there is a final

Publication 936 version of a worksheet, the draft version will be removed

Table 1. Worksheet To Figure Your from this publication. To find the final version of a workQualified Loan Limit and Deductible sheet, see the publication containing the worksheet.

Page 2
Publication 503

Worksheet 1. Worksheet for 2001 Expenses Paid in 2002

The final version of this worksheet is now available in the publication.

Page 3
Publication 523

Worksheet 1. Adjusted Basis of Home Sold

The final version of this worksheet is now available in the publication.

Page 4
Publication 523

Worksheet 2. Gain (or Loss), Exclusion, and Taxable Gain

The final version of this worksheet is now available in the publication.

Page 5
Publication 523

Worksheet 3. Reduced Maximum Exclusion

The final version of this worksheet is now available in the publication.

Page 6
Publication 527

Table 2. Worksheet for Figuring the Limit on Rental Deductions for a Dwelling Unit Used as a

Home

The final version of this worksheet is now available in the publication.

Page 7
Publication 535

Worksheet 7–A.Self-Employed Health Insurance Deduction Worksheet

The final version of this worksheet is now available in the publication.

Page 8
Publication 560

Rate Worksheet for Self-Employed

The final version of this worksheet is now available in the publication.

Page 9
Publication 560

Rate Table for Self-Employed

The final version of this worksheet is now available in the publication.

Publication 560

Deduction Worksheet for Self-Employed

The final version of this worksheet is now available in the publication.

Page 10
Publication 571

Worksheet A. Cost of Life Insurance

The final version of this worksheet is now available in the publication.

Publication 571

Worksheet B. Includible Compensation for Your Most Recent Year of Service

The final version of this worksheet is now available in the publication.

Page 11
Publication 571

Worksheet C. Limit on Catch-Up Contributions

The final version of this worksheet is now available in the publication.

Page 12
Publication 571

Worksheet 1. Maximum Amount Contributable (MAC)

The final version of this worksheet is now available in the publication.

Page 13
Publication 587

Worksheet To Figure the Deduction for Business Use of Your Home

The final version of this worksheet is now available in the publication.

Page 14
Publication 590

Worksheet 1–2. Figuring Your Reduced IRA Deduction for 2002

The final version of this worksheet is now available in the publication.

Page 15
Publication 590

Worksheet 1–3. Figuring the Taxable Part of Your IRA Distribution 

The final version of this worksheet is now available in the publication.

Page 16
Publication 590

APPENDIX B – Worksheet 1. Computation of Modified AGI

The final version of this worksheet is now available in the publication.

Page 17
Publication 590

APPENDIX B – Worksheet 2. Computation of Traditional IRA Deduction

The final version of this worksheet is now available in the publication.

Page 18
Publication 590

APPENDIX B – Worksheet 3. Computation of Taxable Social Security Benefits

The final version of this worksheet is now available in the publication.

Page 19
Publication 596

Worksheet 1. Investment Income If You Are Filing Form 1040

The final version of this worksheet is now available in the publication.

Page 20
Publication 596

EIC Worksheet A — Earned Income Credit (EIC)

The final version of this worksheet is now available in the publication.

Page 21
Publication 596

EIC Worksheet B — Earned Income Credit (EIC)

The final version of this worksheet is now available in the publication.

Page 22
Publication 596

EIC Worksheet B — Continued

The final version of this worksheet is now available in the publication.

Page 23
Publication 596

Worksheet 2. Earned Income

The final version of this worksheet is now available in the publication.

Page 24
Publication 721

Worksheet A. Simplified Method Worksheet 

The final version of this worksheet is now available in the publication.

Page 25
Publication 721

Worksheet B. Lump-Sum Payment

The final version of this worksheet is now available in the publication.

Publication 721

Worksheet C. Limited Taxable Amount for Nonresident Alien

The final version of this worksheet is now available in the publication.

Page 26
Publication 721

Worksheet D. Lump-Sum Payment at End of Survivor Annuity

The final version of this worksheet is now available in the publication.

Publication 721

Worksheet E. Lump-Sum Payment to Estate or Other Beneficiary

The final version of this worksheet is now available in the publication.

Page 27
Publication 915

Worksheet 1. Figuring Your Taxable Benefits

The final version of this worksheet is now available in the publication.

Page 28
Publication 915

Worksheet 2. Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year

After 1993)

The final version of this worksheet is now available in the publication.

Page 29
Publication 915

Worksheet 3. Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year

Before 1994)

The final version of this worksheet is now available in the publication.

Page 30
Publication 915

Worksheet 4. Figure Your Taxable Benefits Under the Lump-Sum Election Method

(Use With Worksheet 2 or 3)

The final version of this worksheet is now available in the publication.

Page 31
Publication 929

Capital Gains Distributions—Form 8814.

The final version of this worksheet is now available in the publication.

Page 32
Publication 929

Line 9 (Form 8615) Instructions

The final version of this worksheet is now available in the publication.

Page 33
Publication 929

The final version of this worksheet is now available in the publication.

Page 34
Publication 929

Net Capital Gain on Line 14 (Form 8615)

The final version of this worksheet is now available in the publication.

Page 35
Publication 929

The final version of this worksheet is now available in the publication.

Page 36
Publication 936

Table 1. Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage

Interest For the Current Year

The final version of this worksheet is now available in the publication.

Page 37
Publication 946

Depreciation Worksheet for Passenger Automobiles

The final version of this worksheet is now available in the publication.

Page 38
Publication 972

Child Tax Credit Worksheet 

The final version of this worksheet is now available in the publication.

Page 39
Publication 972

Line 11 Worksheet

The final version of this worksheet is now available in the publication.

Page 40