Dec 27, 2023 Cat. No. 24811V

Future Developments

2023 Changes

R

INSTRUCTIONS

See What’s New in these instructions.

See IRS.gov and IRS.gov/Forms, and for the latest information about developments related to Forms 1040 and 

1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.

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

Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.

Including the instructions for 

Schedules 1 through 3

2023

TAX YEAR

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

R

1040 (and

 1040-SR)
Table of Contents

Contents Page Contents Page

What's New ........................ 6

Filing Requirements .................. 8

Do You Have To File? .............. 8

When and Where Should You File? ..... 8

Line Instructions for Forms 1040 and 

1040-SR ...................... 12

Name and Address ............... 12

Social Security Number (SSN) ....... 12

Filing Status ................... 13

Dependents, Qualifying Child for 

Child Tax Credit, and Credit for 

Other Dependents .............. 17

Income ....................... 23

Total Income and Adjusted Gross 

Income ..................... 31

Tax and Credits ................. 31

Payments ..................... 38

Refund ....................... 58

Amount You Owe ................ 61

Sign Your Return ................ 63

Assemble Your Return ............. 64

2023 Tax Table ..................... 65

General Information ................. 78

Refund Information .................. 84

Instructions for Schedule 1 ............. 85

Instructions for Schedule 2 ............. 97

Instructions for Schedule 3 ............ 102

Tax Topics ....................... 105

Disclosure, Privacy Act, and Paperwork 

Reduction Act Notice ............ 107

Major Categories of Federal Income and 

Outlays for Fiscal Year 2022 ........ 109

Index .......................... 111

2

Department 

of the 

Treasury

Internal 

Revenue 

Service
Have additional income, such as business or farm income or 

loss, unemployment compensation, or prize or award money.

Have any adjustments to income, such as student loan 

interest, self-employment tax, or educator expenses.

Can claim a refundable credit (other than the earned income 

credit, American opportunity credit, or additional child tax credit), 

such as the net premium tax credit. 

Have other payments, such as an amount paid with a request for 

an extension to le or excess social security tax withheld. 

Owe alternative minimum tax (AMT) or need to make an 

excess advance premium tax credit repayment.

Can claim a nonrefundable credit (other than the child tax credit 

or the credit for other dependents), such as the foreign tax credit, 

education credits, or general business credit.

Owe other taxes, such as self-employment tax, household 

employment taxes, additional tax on IRAs or other qualied 

retirement plans and tax-favored accounts.

Schedule 1, Part I

Schedule 1, Part II

Schedule 2, Part I

Schedule 3, Part I

Schedule 2, Part II

Schedule 3, Part II

IF YOU... THEN USE...

For 2023, you will use Form 1040 or, if you were born before January 2, 1959, you have the option to use 

Form 1040-SR.

You may only need to le Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 

3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe 

additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide 

to which schedule(s) you will need to le based on your circumstances. See the instructions for the schedules 

for more information. 

If you e-file your return, the software you use will generally determine which schedules you need.

Form 1040 and 1040-SR 

Helpful Hints

3
The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps 

taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and 

understand your rights under the Taxpayer Bill of Rights. 

What can TAS do for you?

TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the 

IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify 

for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything 

possible to resolve your issue. TAS can help you if:

• Your problem is causing a financial difficulty for you, your family, or your business.

• You face (or your business is facing) an immediate threat of adverse action.

• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How can you reach TAS?

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/contact-us;

• Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you 

can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How can you learn about your taxpayer rights?

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website 

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 TAS help taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it 

to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.

Low Income Taxpayer Clinics Help Taxpayers

Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate 

Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with 

the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, 

LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak 

English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see 

the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This 

publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676). 

Suggestions for Improving the IRS

Taxpayer Advocacy Panel

Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy 

Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to 

taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at 

ImproveIRS.org.

4
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, 2024, listing the advance payments and other 

information you need to complete Form 8962.

1. You will need Form 1095-A from the Marketplace.

2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.

3. Include Form 8962 with your Form 1040, Form 1040-SR, or Form 1040-NR. (Don’t include Form 1095-A.)

Health Coverage Reporting

If you or someone in your family was an employee in 2023, the employer may be required to send you Form 

1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if 

so, information about the offer. You should receive Form 1095-C by early March 2024. This information may be 

relevant if you purchased health insurance coverage for 2023 through the Health Insurance Marketplace and 

wish to claim the premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form 

to file your return. You may rely on other information received from your employer. If you don’t wish to claim the 

premium tax credit for 2023, you don’t need the information in Part II of Form 1095-C. For more information on 

who is eligible for the premium tax credit, see the Instructions for Form 8962.

Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about 

health insurance options for you and your family, how to buy health insurance, and how you might qualify to get 

nancial assistance to buy health insurance.

5
What's New For information about any additional changes to the 2023 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/

Form1040.

Due date of return. File Form 1040 or 

1040-SR by April 15, 2024. If you live 

in Maine or Massachusetts, you have 

until April 17, 2024, because of the Patriots’ Day and Emancipation Day holidays.

Standard deduction amount increased. For 2023, the standard deduction amount has been increased for all 

filers. The amounts are:

• Single or Married filing separately—$13,850.

• Married filing jointly or Qualifying surviving spouse—$27,700.

• Head of household—$20,800.

Additional child tax credit amount increased. The maximum additional child 

tax credit amount has increased to 

$1,600 for each qualifying child.

New clean vehicle credit. The credit 

for new qualified plug-in electric drive 

motor vehicles has changed. This credit 

is now known as the clean vehicle credit. The maximum amount of the credit 

and some of the requirements to claim 

the credit have changed. The credit is 

still reported on Form 8936 and Schedule 3, line 6f. For more information, see 

Form 8936.

Previously owned clean vehicle credit. 

This credit is available for previously 

owned clean vehicles acquired and 

placed in service after 2022. For more 

information, see Form 8936.

New lines on Schedule 3. This year 

Schedule 3 has new lines.

• Line 5 has been separated into 

lines 5a and 5b so that the residential 

clean energy credit and the energy efficient home improvement credit reported 

on Form 5695 each have their own line.

• New line 6m was added to report 

the credit for previously owned clean 

vehicles from Form 8936.

• Line 13c will be used to report the 

elective payment election amount from 

Form 3800.

Credits for qualified sick and family 

leave wages. The credits for qualified 

sick and family leave wages paid in 

2023 for leave taken before April 1, 

2021, and for leave taken after March 

31, 2021, and before October 1, 2021, 

are now reported on Schedule 3, 

line 13z. See Schedule H (Form 1040) 

for more information.

Alternative motor vehicle credit. The 

alternative motor vehicle credit has expired.

Self-employed health insurance deduction. If you can take the self-employed health insurance deduction on 

Schedule 1, line 17, and you can't use 

the Self-Employed Health Insurance Deduction Worksheet in these instructions, 

you will now use Form 7206, instead of 

Pub. 535, to figure your deduction.

Qualified charitable distribution 

one-time election. Beginning in 2023, 

you can elect to make a one-time distribution up to $50,000 from an individual 

retirement account to charities through a 

charitable remainder annuity trust, a 

charitable remainder unitrust, or a charitable gift annuity each of which is funded only by qualified charitable distributions. See Pub. 590-B for more 

information.

Increase in required minimum distribution age. If you reach age 72 in 

2023, the required beginning date for 

your first required minimum distribution 

is April 1, 2025. See Pub. 590-B for 

more information.

Insurance premiums for retired public safety officers. Eligible retired public safety officers can exclude from income up to $3,000 of distributions from 

their eligible retirement plan that is paid 

directly to them and is used to pay for 

health insurance premiums. For more information, see Insurance Premiums for 

Retired Public Safety Officers, later.

Exception to the 10% additional tax 

for early distributions. The exception 

to the 10% additional tax for early distributions include the following.

• Distributions from a retirement 

plan in connection with federally declared disasters.

• Distributions from a retirement 

plan made to someone who is terminally 

ill.

• Distributions to certain firefighters 

who meet the age or years of service requirement.

See Form 5329 and Pub. 590-B for more 

information.

Direct File. The IRS is taking steps to 

implement a Direct File pilot during the 

2024 filing season. This pilot will give 

eligible taxpayers an option to prepare 

and electronically file their 2023 federal 

tax returns directly with the IRS for free. 

The Direct File pilot will be offered to 

eligible taxpayers in participating states 

who have relatively simple tax returns 

reporting only certain types of income 

and claiming limited credits and deductions. See IRS.gov/DirectFile for pilot 

information and updates.

6
Why have millions of Americans used Free File?

• Security—Free File uses the latest encryption technology to safeguard your information.

• Faster Refunds—Join the eight in 10 taxpayers who get their refunds faster by using 

direct deposit and e-le.

• It’s Free—through IRS.gov/FreeFile.

• Flexible Payments—File early; pay by April 15, 2024 (for most people).

• Quick Receipt—Get an acknowledgment that your return was received and accepted.

• Go Green—Reduce the amount of paper used.

IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/Forms.

Free Software Options for Doing Your Taxes 

• Greater Accuracy—Fewer errors mean faster processing.

Make your tax payments online—it’s easy. 

You can make payments online, by phone, or from a mobile device. Paying online is safe and secure; 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 conrmation from the IRS. Go to IRS.gov/Payments to see all 

your online payment options.

Do Your Taxes for Free

If your adjusted gross income was $79,000 or less in 2023, you can use free tax software to prepare and e-le your tax return. 

Earned more? Use Free File Fillable Forms.

Free File. This public–private partnership, between the IRS and tax software providers, makes approximately a dozen 

brand-name commercial software products and e-le available for free. Seventy percent of the nation’s taxpayers are eligible. 

Just visit IRS.gov/FreeFile for details. Free File combines all the benets 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 can also 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 

$64,000 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-certied volunteer.

See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov/VITA for a VITA/TCE 

site near you!

Free Tax Help Available Nationwide

7
Filing 

Requirements

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

Have you tried IRS e-file? It's the fastest way to get your refund 

and it's free if you are eligible. Visit IRS.gov for details.

Do You Have To File?

Use Chart A, B, or C to see if you must 

file a return. U.S. citizens who lived in 

or had income from a U.S. territory 

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. 

• Credits for sick and family leave.

See Pub. 501 for details. Also see 

Pub. 501 if you do not have to file but 

received a Form 1099-B (or substitute 

statement).

Requirement to reconcile advance 

payments of the premium tax credit. 

If you, your spouse with whom you are 

filing a joint return, or a dependent was 

enrolled in coverage through the Marketplace for 2023 and advance payments 

of the premium tax credit were made for 

this coverage, you must file a 2023 return and attach Form 8962. You (or 

whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.

You must attach Form 8962 even if 

someone else enrolled you, your spouse, 

or your dependent. If you are a dependent who is claimed on someone else's 

2023 return, you do not have to attach 

Form 8962.

Exception for certain children under 

age 19 or full-time students. If certain 

conditions apply, you can elect to include on your return the income of a 

child who was under age 19 at the end 

TIP

of 2023 or was a full-time student under 

age 24 at the end of 2023. 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, 2000, is 

considered to be age 24 at the end of 

2023. 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 benefits. Generally, you are a resident alien if 

you meet either the green card test or the 

substantial presence test for 2023. See 

Pub. 519 for details.

Nonresident aliens and dual-status aliens. 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 2023.

• You elected to be taxed as a resident alien.

See Pub. 519 for details.

Specific rules apply to determine if you are a resident alien, 

nonresident alien, or dual-status alien. Most nonresident aliens and 

dual-status aliens have different filing 

requirements and may have to file Form 

1040-NR. Pub. 519 discusses these requirements and other information to 

help aliens comply with U.S. tax law.

When and Where 

Should You File?

File Form 1040 or 1040-SR by April 15, 

2024. If you live in Maine or Massachusetts, you have until April 17, because of 

the Patriots’ Day and Emancipation Day 

holidays. If you file after this date, you 

may have to pay interest and penalties. 

See Interest and Penalties, later.

CAUTION

!

If you were serving in, or in support 

of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See 

Pub. 3 for details.

If you e-file your return, there is no 

need to mail it. However, if you choose 

to mail it instead, filing instructions and 

addresses are at the end of these instructions.

The chart at the end of these instructions provides the current 

address for mailing your return. Use these addresses for Forms 

1040 or 1040-SR filed in 2024. The address for returns filed after 2024 may be 

different. See IRS.gov/Form1040 for any 

updates.

What if You Can't File on 

Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you 

want to apply for an extension electronically, see Form 4868 for details.

An automatic 6-month extension to file doesn't extend the 

time to pay your tax. If you 

don’t pay your tax by the original due 

date of your return, you will owe interest 

on the unpaid tax and may owe 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 service 

on duty outside the United States and 

Puerto Rico.

This extension gives you an extra 2 

months to file and pay the tax, but interTIP

CAUTION

!

8
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 

17, 2024, you file Form 4868. This 

4-month extension of time to file doesn't 

extend the time to pay your tax. See 

Form 4868.

Private Delivery Services

If you choose to mail your return, you 

can use certain private delivery services 

designated by the IRS to meet the “timely mailing treated as timely filing/

paying” rule for tax returns and payments. These private delivery services 

include only the following.

• FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International 

Next Flight Out, FedEx International 

Priority, FedEx International First, and 

FedEx International Economy.

• DHL Express 9:00, DHL Express 

10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL 

Import Express 12:00, and DHL Import 

Express Worldwide.

• UPS Next Day Air Early A.M., 

UPS Next Day Air, UPS Next Day Air 

Saver, UPS 2nd Day Air, UPS 2nd Day 

Air A.M., UPS Worldwide Express Plus, 

and UPS Worldwide Express.

To check for any updates to the list of 

designated private delivery services, go 

to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/

PDSStreetAddresses.

The private delivery service can tell 

you how to get written proof of the mailing date.

Chart A—For Most People

IF your filing status is . . .

AND at the end of 2023

you were* . . .

THEN file a return if your gross

income** was at least . . .

Single under 65

65 or older

$13,850

15,700

Married filing jointly***

under 65 (both spouses)

65 or older (one spouse)

65 or older (both spouses)

$27,700

29,200

30,700

Married filing separately any age $5

Head of household under 65

65 or older

$20,800

22,650

Qualifying surviving spouse under 65

65 or older

$27,700

 29,200

*If you were born on January 1, 1959, you are considered to be age 65 at the end of 2023. (If your spouse died in 2023 or 

if you are preparing a return for someone who died in 2023, see Pub. 501.)

**Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from 

tax, including any income from sources outside the United States or from the sale of your main home (even if you can 

exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and 

you lived with your spouse at any time in 2023, or (b) one-half of your social security benefits plus your other gross 

income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the 

instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income. 

Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, 

for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your 

income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.

***If you didn't live with your spouse at the end of 2023 (or on the date your spouse died) and your gross income was at 

least $5, you must file a return regardless of your age.

9
Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.

In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes 

unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. 

Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the 

total of your unearned and earned income.

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

No. You must file a return if any of the following apply.

• Your unearned income was over $1,250.

• Your earned income was over $13,850.

• Your gross income was more than the larger of—

• $1,250, or

• Your earned income (up to $13,450) plus $400.

Yes. You must file a return if any of the following apply.

• Your unearned income was over $3,100 ($4,950 if 65 or older and blind).

• Your earned income was over $15,700 ($17,550 if 65 or older and blind).

• Your gross income was more than the larger of—

• $3,100 ($4,950 if 65 or older and blind), or

• Your earned income (up to $13,450) plus $2,250 ($4,100 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 $1,250.

• Your earned income was over $13,850.

• 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— 

• $1,250, or

• Your earned income (up to $13,450) plus $400.

Yes. You must file a return if any of the following apply.

• Your unearned income was over $2,750 ($4,250 if 65 or older and blind).

• Your earned income was over $15,350 ($16,850 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—

• $2,750 ($4,250 if 65 or older and blind), or

• Your earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and blind).

10
Chart C—Other Situations When You Must File

You must file a return if any of the conditions below apply for 2023.

1. You owe any special taxes, including any of the following (see the instructions for Schedule 2).

a. Alternative minimum tax.

b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 

c. Household employment taxes. 

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. 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. 

f. Recapture taxes. 

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

distributions.

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

4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from 

employer social security and Medicare taxes.

5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage 

through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the 

advance payments.

6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you 

are paying in installments under section 965(h) or deferred by making an election under section 965(i).

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

Instructions

for

Forms 1040

and 1040-SR

Also see the instructions for Schedule 1 through Schedule 3 that follow the 

Form 1040 and 1040-SR instructions.

Free File makes available free brand-name software and free e-file. Visit IRS.gov/

FreeFile for details and to see if you are eligible.

What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if 

you were born before January 2, 1959.

Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 

through December 31, 2023, enter the beginning and ending months of your fiscal 

year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.

Write-in information. If you need to write a word, code, and/or dollar amount on 

Form 1040 or 1040-SR to explain an item of income or deduction, but don't have 

enough space to enter the word, code, and/or dollar amount, you can put an asterisk 

next to the applicable line number and put a footnote at the bottom of page 2 of your 

tax return indicating the line number and the word, code, and/or dollar amount you 

need to enter.

Section references are to the Internal Revenue Code.

CAUTION

!

Name and Address

Print or type the information in the 

spaces provided. If you are married filing a separate return, enter your spouse's 

name in the entry space below the filing 

status checkboxes instead of below your 

name.

If you filed a joint return for 

2022 and you are filing a joint 

return for 2023 with the same 

spouse, be sure to enter your names and 

SSNs in the same order as on your 2022 

return.

Name Change

If you changed your name because of 

marriage, divorce, etc., be sure to report 

the change to the Social Security Administration (SSA) before filing your return. 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 return, 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.

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Foreign Address

If you have a foreign address, enter the 

city name on the appropriate line. Don’t 

enter any other information on that line, 

but also complete the spaces below that 

line. Don’t abbreviate the country name. 

Follow the country’s practice for entering the postal code and the name of the 

province, county, or state.

Death of a Taxpayer

If a taxpayer died before filing a return 

for 2023, the taxpayer's spouse or personal representative may have to file and 

sign a return for that taxpayer. A personal representative can be an executor, administrator, 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 “Deceased,” the deceased taxpayer's name, 

and the date of death across the top of 

the return. If this information isn't provided, it may delay the processing of the 

return.

If your spouse died in 2023 and you 

didn't remarry in 2023, or if your spouse 

died in 2024 before filing a return for 

2023, you can file a joint return. A joint 

return should show your spouse's 2023 

income before death and your income 

for all of 2023. Enter “Filing as surviving spouse” in the area where you sign 

the return. If someone else is the personal representative, they must also sign.

All payers of income, including financial institutions, should be promptly 

notified of the taxpayer's death. This 

will ensure the proper reporting of income earned by the taxpayer's estate or 

heirs. A deceased taxpayer's social security number shouldn't be used for tax 

years after the year of death, except for 

estate tax return purposes.

Social Security 

Number (SSN)

An incorrect or missing SSN can increase 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 documents, to the Social Security Administration (SSA). You can get Form SS-5 

online at SSA.gov/forms/ss-5.pdf, from 

your local SSA office, or by calling the 

SSA at 800-772-1213. It usually takes 

about 2 weeks to get an SSN once the 

SSA has all the evidence and information it needs.

Check that both the name and SSN 

on your Forms 1040 or 1040-SR, W-2, 

and 1099 agree with your social security 

card. If they don’t, certain deductions 

and credits on Form 1040 or 1040-SR 

may be reduced or disallowed and you 

may not receive credit for your social 

security earnings. If your Form W-2 

shows an incorrect SSN or name, notify 

your employer or the form-issuing agent 

12 Need more information or forms? Visit IRS.gov.
as soon as possible to make sure your 

earnings are credited to your social security record. If the name or SSN on 

your social security card is incorrect, 

call the SSA.

Once you are issued an SSN, use it to 

file your tax return. Use your SSN to file 

your tax return even if your SSN does 

not authorize employment or if you have 

been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN will not be 

issued to you once you have been issued 

an SSN. If you received your SSN after 

previously using an ITIN, stop using 

your ITIN. Use your SSN instead.

IRS Individual Taxpayer 

Identification Numbers 

(ITINs) for Aliens

If you are a nonresident or resident alien 

and you don’t have and aren’t eligible to 

get an SSN, you must apply for an ITIN. 

It takes about 7 weeks to get an ITIN.

If you already have an ITIN, enter it 

wherever your SSN is requested on your 

tax return.

Some ITINs must be renewed. If you 

haven't used your ITIN on a federal tax 

return at least once for tax years 2020, 

2021, or 2022, it has expired and must 

be renewed if you need to file a federal 

tax return. You don't need to renew your 

ITIN if you don't need to file a federal 

tax return. You can find more information at IRS.gov/ITIN.

ITINs assigned before 2013 

have expired and must be renewed if you need to file a tax 

return. If you previously submitted a renewal application and it was approved, 

you do not need to renew again unless 

you haven't used your ITIN on a federal 

tax return at least once for tax years 

2020, 2021, or 2022.

An ITIN is for tax use only. It doesn't 

entitle you to social security benefits or 

change your employment or immigration status under U.S. law.

For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.

If you receive an SSN after previously using an ITIN, stop using your ITIN. 

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Use your SSN instead. Visit a local IRS 

office or write a letter to the IRS explaining that you now have an SSN and 

want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it 

are at IRS.gov/ITIN.

Nonresident Alien Spouse

If your spouse is a nonresident alien, 

your spouse must have either an SSN or 

an ITIN if:

• You file a joint return, or

• Your spouse is filing a separate return.

Presidential Election 

Campaign Fund

This fund helps pay for Presidential 

election campaigns. The fund reduces 

candidates' dependence on large contributions from individuals and groups and 

places candidates on an equal financial 

footing in the general election. The fund 

also helps pay for pediatric medical research. 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.

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 surviving spouse.

For information about marital status, see 

Pub. 501.

More than one filing status can 

apply to you. You can choose 

the one for which you qualify 

that will give you the lowest tax.

Single

You can check the “Single” box at the 

top of Form 1040 or 1040-SR if any of 

the following was true on December 31, 

2023.

• You were never married.

• You were legally separated according to your state law under a decree of 

divorce or separate maintenance. But if, 

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at the end of 2023, your divorce wasn't 

final (an interlocutory decree), you are 

considered married and can't check the 

box.

• You were widowed before January 

1, 2023, and didn't remarry before the 

end of 2023. But if you have a child, 

you may be able to use the qualifying 

surviving spouse filing status. See the 

instructions for Qualifying Surviving 

Spouse, later.

Married Filing Jointly

You can check the “Married filing jointly” box at the top of Form 1040 or 

1040-SR if any of the following apply.

• You were married at the end of 

2023, even if you didn't live with your 

spouse at the end of 2023.

• Your spouse died in 2023 and you 

didn't remarry in 2023.

• You were married at the end of 

2023 and your spouse died in 2024 before filing a 2023 return.

A married couple filing jointly report 

their combined income and deduct their 

combined allowable expenses on one return. They can file a joint return even if 

only one had income or if they didn't 

live together all year. However, both 

persons must sign the return. Once you 

file a joint return, you can't choose to 

file separate returns for that year after 

the due date of the return.

Joint and several tax liability. If you 

file a joint return, both you and your 

spouse are generally responsible for the 

tax and interest or penalties due on the 

return. This means that if one spouse 

doesn't pay the tax due, the other may 

have to. Or, if one spouse doesn't report 

the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file 

separately if:

• You believe your spouse isn't reporting all of their income, or

• You don’t want to be responsible 

for any taxes due if your spouse doesn't 

have enough tax withheld or doesn't pay 

enough estimated tax.

See the instructions for Married Filing 

Separately. Also see Innocent Spouse 

Relief under General Information, later.

Nonresident aliens and dual-status aliens. Generally, a married couple can't 

file a joint return if either spouse is a 

nonresident alien at any time during the 

Need more information or forms? Visit IRS.gov. 13
year. However, if you were a nonresident alien or a dual-status alien and were 

married to a U.S. citizen or resident alien at the end of 2023, you can elect to 

be treated as a resident alien and file a 

joint return. See Pub. 519 for details.

Married Filing Separately

Check the “Married filing separately” 

box at the top of Form 1040 or 1040-SR 

if you are married, at the end of 2023, 

and file a separate return. Enter your 

spouse’s name in the entry space below 

the filing status checkboxes. Be sure to 

enter your spouse’s SSN or Individual 

Taxpayer Identification Number (ITIN) 

in the space for spouse’s SSN on Form 

1040 or 1040-SR. If your spouse doesn’t 

have and isn’t required to have an SSN 

or ITIN, enter “NRA” in the entry space 

below the filing status checkboxes.

For electronic filing, enter the spouse's name or “NRA” if the spouse 

doesn’t have an SSN or ITIN in the entry space below the filing status checkboxes.

If you are married and file a separate 

return, you generally report only your 

own income, deductions, and credits. 

Generally, you are responsible only for 

the tax on your own income. Different 

rules apply to people in community 

property states; see Pub. 555.

However, you will usually pay more 

tax than if you use another filing status 

for which you qualify. Also, if you file a 

separate return, you can't take the student loan interest deduction or the education credits, and you will only be able 

to take the earned income credit and 

child and dependent care credit in very 

limited circumstances. You also can't 

take the standard deduction if your 

spouse itemizes deductions. For situations when you might want to file separately, see Joint and several tax liability, 

earlier.

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 2023. See Married persons 

who live apart, later.

Head of Household

You can check the “Head of household” 

box at the top of Form 1040 or 1040-SR 

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if you are unmarried and provide a home 

for certain other persons. You are considered unmarried for this purpose if any 

of the following applies.

• You were legally separated according to your state law under a decree of 

divorce or separate maintenance at the 

end of 2023. But if, at the end of 2023, 

your divorce wasn't final (an interlocutory decree), you are considered married.

• You are married but lived apart 

from your spouse for the last 6 months 

of 2023 and you meet the other rules under Married persons who live apart, later.

• You are married and your spouse 

was a nonresident alien at any time during the year and the election to treat the 

alien spouse as a resident alien is not 

made.

Check the “Head of household” box 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 2023 of your parent 

whom you can claim as a dependent, except under a multiple support agreement 

(see Who Qualifies as Your Dependent, 

later). Your parent didn't have to live 

with you.

Test 2. You paid over half the cost of 

keeping up a home in which you lived 

and in which one of the following also 

lived for more than half of the year (if 

half or less, see Exception to time lived 

with you, later).

1. Any person whom you can claim 

as a dependent. But don’t include:

a. Your child whom you claim as 

your dependent because of the rule for 

Children of divorced or separated parents under Who Qualifies as Your Dependent, later;

b. Any person who is your dependent only because the person lived with 

you for all of 2023; or

c. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.

2. Your unmarried qualifying child 

who isn't your dependent.

3. Your married qualifying child 

who isn't your dependent only because 

you can be claimed as a dependent on 

someone else's 2023 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 parents under Who Qualifies as Your Dependent, later.

If the child isn't claimed as your dependent, enter the child's name in the entry space below the filing status checkboxes. If you don’t enter the name, it 

will take us longer to process your return.

Qualifying child. To find out if someone is your qualifying child, see Step 1 

under Who Qualifies as Your Dependent, 

later.

Dependent. To find out if someone is 

your dependent, see Who Qualifies as 

Your Dependent, later.

The dependents you claim are 

those you list by name and SSN 

in the Dependents section on 

Form 1040 or 1040-SR.

Exception to time lived with you. 

Temporary absences by you or the other 

person for special circumstances, such 

as school, vacation, business, medical 

care, military service, or detention in a 

juvenile facility, count as time lived in 

the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.

If the person for whom you kept up a 

home was born or died in 2023, 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 the child 

was alive. If the person is anyone else, 

see Pub. 501. Similarly, if you adopted 

the person for whom you kept up a 

home in 2023, the person was lawfully 

placed with you for legal adoption by 

you in 2023, or the person was an eligible foster child placed with you during 

2023, the person is considered to have 

lived with you for more than half of 

2023 if your main home was this person’s main home for more than half the 

time since the person was adopted or 

placed with you in 2023.

Keeping up a home. To find out what 

is included in the cost of keeping up a 

home, see Pub. 501.

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14 Need more information or forms? Visit IRS.gov.
Married persons who live apart. Even 

if you weren’t divorced or legally separated at the end of 2023, you are considered unmarried if all of the following 

apply.

• You lived apart from your spouse 

for the last 6 months of 2023. Temporary 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 2023.

• Your home was the main home of 

your child, stepchild, or foster child for 

more than half of 2023 (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 except that the child's other parent can 

claim the child under the rule for Children of divorced or separated parents 

under Who Qualifies as Your Dependent, 

later.

Adopted child. An adopted child is 

always treated as your own child. An 

adopted child includes a child lawfully 

placed with you for legal adoption.

Foster child. A foster child is any 

child placed with you by an authorized 

placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Qualifying Surviving 

Spouse

You can check the “Qualifying surviving 

spouse” box at the top of Form 1040 or 

1040-SR and use joint return tax rates 

for 2023 if all of the following apply.

1. Your spouse died in 2021 or 2022 

and you didn't remarry before the end of 

2023.

2. You have a child or stepchild (not 

a foster child) whom you can claim as a 

dependent or could claim as a dependent 

except that, for 2023:

a. The child had gross income of 

$4,700 or more,

b. The child filed a joint return, or

c. You could be claimed as a dependent on someone else’s return.

If the child isn’t claimed as your dependent, enter the child’s name in the 

entry space below the filing status 

checkboxes. If you don’t enter the name, 

it will take us longer to process your return.

3. This child lived in your home for 

all of 2023. 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 return with your spouse the year your 

spouse died, even if you didn't actually 

do so.

If your spouse died in 2023, you can't 

file as qualifying surviving spouse. Instead, see the instructions for Married 

Filing Jointly, earlier.

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.

Dependent. To find out if someone is 

your dependent, see Who Qualifies as 

Your Dependent, later.

The dependents you claim are 

those you list by name and SSN 

in the Dependents section on 

Form 1040 or 1040-SR.

Exception to time lived with you. 

Temporary absences by you or the child 

for special circumstances, such as 

school, vacation, business, medical care, 

military service, or detention in a juvenile facility, count as time lived in the 

home. Also see Kidnapped child, later, 

under Who Qualifies as Your Dependent, 

if applicable.

A child is considered to have lived 

with you for all of 2023 if the child was 

born or died in 2023 and your home was 

the child's home for the entire time the 

child was alive. Similarly, if you adopted the child in 2023, or the child was 

lawfully placed with you for legal adoption by you in 2023, the child is considered to have lived with you for all of 

2023 if your main home was this child's 

main home for the entire time since the 

child was adopted or placed with you in 

2023.

Keeping up a home. To find out what 

is included in the cost of keeping up a 

home, see Pub. 501.

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Digital Assets

Digital assets are any digital representations of value that are recorded on a 

cryptographically secured distributed 

ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, 

such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be 

treated as a digital asset for federal income tax purposes.

Check the “Yes” box next to the 

question on digital assets on page 1 of 

Form 1040 or 1040-SR if at any time 

during 2023, you (a) received (as a reward, award, or payment for property or 

services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any 

financial interest in any digital asset).

For example, check “Yes” if at any 

time during 2023 you:

• Received digital assets as payment 

for property or services provided;

• Received digital assets as a result 

of a reward or award;

• Received new digital assets as a 

result of mining, staking, and similar activities;

• Received digital assets as a result 

of a hard fork;

• Disposed of digital assets in exchange for property or services;

• Disposed of a digital asset in exchange or trade for another digital asset;

• Sold a digital asset; or

• Otherwise disposed of any other financial interest in a digital asset.

You have a financial interest in a digital asset if you are the owner of record 

of a digital asset, or have an ownership 

stake in an account that holds one or 

more digital assets, including the rights 

and obligations to acquire a financial interest, or you own a wallet that holds 

digital assets.

The following actions or transactions 

in 2023, alone, generally don’t require 

you to check “Yes”:

• Holding a digital asset in a wallet 

or account;

• Transferring a digital asset from 

one wallet or account you own or control to another wallet or account that you 

own or control; or

• Purchasing digital assets using 

U.S. or other real currency, including 

Need more information or forms? Visit IRS.gov. 15
through the use of electronic platforms 

such as PayPal and Venmo.

Do not leave the question unanswered. You must answer “Yes” or “No” 

by checking the appropriate box. For 

more information, go to IRS.gov/

VirtualCurrencyFAQs.

How To Report Digital Asset 

Transactions

If, in 2023, you disposed of any digital 

asset, which you held as a capital asset, 

through a sale, trade, exchange, payment, or other transfer, check “Yes” and 

use Form 8949 to calculate your capital 

gain or loss and report that gain or loss 

on Schedule D (Form 1040).

If you received any digital asset as 

compensation for services or disposed of 

any digital asset that you held for sale to 

customers in a trade or business, you 

must report the income as you would report other income of the same type (for 

example, W-2 wages on Form 1040 or 

1040-SR, line 1a, or inventory or services on Schedule C).

If you disposed of any digital asset by 

gift, you may be required to file Form 

709. See Who Must File and Transfers 

Subject to the Gift Tax in the Instructions 

for Form 709 for more information.

Standard Deduction

If you are filing Form 1040-SR, 

you can find a Standard Deduction Chart on the last page of 

that form that can calculate the amount 

of your standard deduction in most situations.

Don’t file the Standard Deduction 

Chart with your return.

Single and Married Filing 

Jointly

If you or your spouse (if you are married 

and filing a joint return) can be claimed 

as a dependent on someone else’s return, 

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check the appropriate box in the Standard Deduction section.

If you are married and file a joint return, you can be claimed as a dependent 

on someone else's return if you file the 

joint return only to claim a refund of 

withheld income tax or estimated tax 

paid.

If you were a dual-status alien, check 

the “Spouse itemizes on a separate return or you were a dual-status alien” 

box. If you were a dual-status alien and 

you file a joint return with your spouse 

who was a U.S. citizen or resident alien 

at the end of 2023 and you and your 

spouse agree to be taxed on your combined worldwide income, don’t check 

the box.

Age/Blindness

If you or your spouse (if you are married 

and filing a joint return) were born before January 2, 1959, or were blind at 

the end of 2023, check the appropriate 

boxes on the line labeled “Age/Blindness.”

Don’t check any boxes for your 

spouse if your filing status is head of 

household.

Death of spouse in 2023. If your 

spouse was born before January 2, 1959, 

but died in 2023 before reaching age 65, 

don’t check the box that says “Spouse 

was born before January 2, 1959.”

A person is considered to reach age 

65 on the day before the person’s 65th 

birthday.

Example. Your spouse was born on 

February 14, 1958, and died on February 

13, 2023. Your spouse is considered age 

65 at the time of death. Check the appropriate box for your spouse. However, if 

your spouse died on February 12, 2023, 

your spouse isn't considered age 65. 

Don’t check the box.

Death of taxpayer in 2023. If you are 

preparing a return for someone who died 

in 2023, see Pub. 501 before completing 

the standard deduction information.

Blindness

If you weren’t totally blind as of December 31, 2023, you must get a statement 

certified by your eye doctor (ophthalmologist 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.

If you receive a notice or letter but 

you would prefer to have it in Braille or 

large print, you can use Form 9000, Alternative Media Preference, to request 

notices in an alternative format including Braille, large print, audio, or electronic. You can attach Form 9000 to 

your return or mail it separately.

• You can download, or view online, 

tax forms and publications in a variety 

of formats including text-only, Braille 

ready files, browser-friendly HTML 

(other than tax forms), accessible PDF, 

and large print.

Married Filing Separately

If your filing status is married filing separately and your spouse itemizes deductions on their return, check the “Spouse 

itemizes on a separate return or you 

were a dual-status alien” box.

If your filing status is married filing 

separately and your spouse was born before January 2, 1959, or was blind at the 

end of 2023, you can check the appropriate box(es) on the line labeled “Age/

Blindness” if your spouse had no income, isn't filing a return, and can't be 

claimed as a dependent on another person's return.

16 Need more information or forms? Visit IRS.gov.
Who Qualifies as Your 

Dependent

Dependents, Qualifying Child for Child Tax 

Credit, and Credit for Other Dependents

Follow the steps below to find out if a person qualifies as your 

dependent and to find out if your dependent qualifies you to 

take the child tax credit or the credit for other dependents. If 

you have more than four dependents, check the box under Dependents on page 1 of Form 1040 or 1040-SR and include a 

statement showing the information required in columns (1) 

through (4).

The dependents you claim are those you list by name 

and SSN in the Dependents section on Form 1040 or 

1040-SR.

Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit or the credit 

for other dependents, you (and your spouse if filing jointly) 

must have an SSN or ITIN issued on or before the due date of 

your 2023 return (including extensions). If an ITIN is applied 

for on or before the due date of a 2023 return (including extensions) and the IRS issues an ITIN as a result of the application, 

the IRS will consider the ITIN as issued on or before the due 

date of the return.

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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 2023 and younger than you 

(or your spouse if filing jointly)

or

Under age 24 at the end of 2023, 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 their own support for 2023 (see Pub. 501)

AND

Who isn't filing a joint return for 2023 

or is filing a joint return for 2023 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 2023. 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 2023, see 

Qualifying child of more than one person, later.

1. Do you have a child who meets the conditions to be your 

qualifying child?

Yes. Go to Step 2. No. Go to Step 4.

Step 1

Need more information or forms? Visit IRS.gov. 17
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. Are you filing a joint return for 2023?

Yes. You can claim this 

child as a dependent. 

Complete columns (1) 

through (3) of the 

Dependents section on 

page 1 of Form 1040 or 

1040-SR for this child. 

Then, go to Step 3.

No. Continue



4. Could you be claimed as a dependent on someone else's 

2023 tax return? (If the person who could claim you on their 

2023 tax return is not required to file, and isn't filing a 2023 

tax return or is filing a 2023 return only to claim a refund of 

withheld income tax or estimated tax paid, check “No.”) See 

Steps 1, 2, and 4.

Yes.

STOP

You can't claim any 

dependents. Complete 

the rest of Form 1040 or 

1040-SR and any 

applicable schedules.

No. You can claim this 

child as a dependent. 

Complete columns (1) 

through (3) of the 

Dependents section on 

page 1 of Form 1040 or 

1040-SR for this child. 

Then, go to Step 3.

Does Your Qualifying Child

Qualify You for the Child Tax 

Credit or Credit for Other 

Dependents?

1. Did the child have an SSN, ITIN, or adoption taxpayer 

identification number (ATIN) issued on or before the due 

date of your return (including extensions)? (Answer “Yes” if 

you are applying for an ITIN or ATIN for the child on or 

before the due date of your return (including extensions).)

Yes. Continue



No.

STOP

You can’t claim the child 

tax credit or the credit for 

other dependents for this 

child.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident 

alien? (See Pub. 519 for the definition of a U.S. national or 

Step 2

Step 3

U.S. resident alien. If the child was adopted, see Exception 

to citizen test, later.)

Yes. Continue



No.

STOP

You can’t claim the child 

tax credit or the credit for 

other dependents for this 

child.

3. Was the child under age 17 at the end of 2023?

Yes. Continue



No. You can claim the 

credit for other 

dependents for this child. 

Check the “Credit for 

other dependents” box in 

column (4) of the 

Dependents section on 

page 1 of Form 1040 or 

1040-SR for this person.

4. Did this child have an SSN valid for employment issued 

before the due date of your 2023 return (including 

extensions)? (See Social Security Number, later.)

Yes. You can claim the 

child tax credit for this 

person. Check the 

“Child tax credit” box 

in column (4) of the 

Dependents section on 

page 1 of Form 1040 or 

1040-SR for this 

person.

No.

STOP

You can claim the credit 

for other dependents for 

this child. Check the 

“Credit for other 

dependents” box in 

column (4) of the 

Dependents section on 

page 1 of Form 1040 or 

1040-SR for this person.

18 Need more information or forms? Visit IRS.gov.
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 2023. For this 

purpose, a person isn't a taxpayer if the person 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 $4,700 in 2023. If the person was permanently 

and totally disabled, see Exception to gross income test, later.

AND

For whom you provided over half of the person’s support in 2023. 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

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.

Step 4 3. Was your qualifying relative married?

Yes. See Married 

person, later.

No. Continue



4. Are you filing a joint return for 2023?

Yes. You can claim 

this person as a 

dependent. Complete 

columns (1) through (3) 

of the Dependents 

section on page 1 of 

Form 1040 or 1040-SR. 

Then, go to Step 5.

No. Continue



5. Could you be claimed as a dependent on someone else's 

2023 tax return? (If the person who could claim you on their 

2023 tax return is not required to file, and isn't filing a 2023 

tax return or is filing a 2023 return only to claim a refund of 

withheld income tax or estimated tax paid, check “No.”) See 

Steps 1, 2, and 4.

Yes.

STOP

You can't claim any 

dependents. Complete 

the rest of Form 1040 or 

1040-SR and any 

applicable schedules.

No. You can claim this 

person as a dependent. 

Complete columns (1) 

through (3) of the 

Dependents section on 

page 1 of Form 1040 or 

1040-SR. Then, go to 

Step 5.

Does Your Qualifying Relative 

Qualify You for the Credit for 

Other Dependents?

1. Did your qualifying relative have an SSN, ITIN, or ATIN 

issued on or before the due date of your 2023 return 

(including extensions)? (Answer “Yes” if you are applying 

for an ITIN or ATIN for the qualifying relative on or before 

the return due date (including extensions).)

Yes. Continue



No.

STOP

You can’t claim the 

credit for other 

dependents for this 

qualifying relative.

2. Was your qualifying relative a U.S. citizen, U.S. national, or 

U.S. resident alien? (See Pub. 519 for the definition of a 

U.S. national or a U.S. resident alien. If your qualifying 

relative was adopted, see Exception to citizenship test, later.)

Yes. You can claim the 

credit for other 

dependents for this 

dependent. Check the 

“Credit for other 

dependents” box in 

column (4) of the 

Dependents section on 

page 1 of Form 1040 or 

1040-SR for this 

person.

No.

STOP

You can’t claim the 

credit for other 

dependents for this 

qualifying relative.

Step 5

Need more information or forms? Visit IRS.gov. 19
Definitions and Special Rules

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

child. An adopted child includes a child lawfully placed with 

you for legal adoption.

Adoption taxpayer identification numbers (ATINs). If you 

have a dependent who was placed with you for legal adoption 

and you don’t know the dependent’s SSN, you must get an 

ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply 

for an ITIN instead using Form W-7.

Children of divorced or separated parents. A child will be 

treated as the qualifying child or qualifying relative of the 

child’s noncustodial parent (defined later) if all of the following 

conditions apply.

1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times 

during the last 6 months of 2023 (whether or not they are or 

were married).

2. The child received over half of the child’s support for 

2023 from the parents (and the rules on Multiple support agreements, later, don’t 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 2023.

4. Either of the following applies.

a. The custodial parent signs Form 8332 or a substantially 

similar statement that they won't claim the child as a dependent 

for 2023, and the noncustodial parent includes a copy of the 

form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, 

the noncustodial parent may be able to include certain pages 

from the decree or agreement instead of Form 8332. See 

Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement.

b. A pre-1985 decree of divorce or separate maintenance or 

written separation agreement between the parents provides that 

the noncustodial parent can claim the child as a dependent, and 

the noncustodial parent provides at least $600 for support of the 

child during 2023.

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and 

credit for other dependents (lines 19 and 28). However, 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, or the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these 

other benefits. See Pub. 501 for details.

Custodial and noncustodial parents. The custodial parent is 

the parent with whom the child lived for the greater number of 

nights in 2023. 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 dependent 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 pages 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 noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 

8332 or a substantially similar statement the only purpose of 

which is to release the custodial parent's claim to certain tax 

benefits for a child, and the noncustodial parent must include a 

copy with their return. The form or statement must release the 

custodial parent's claim to the child without any conditions. For 

example, the release must not depend on the noncustodial parent paying support.

Release of certain tax benefits revoked. A custodial parent 

who has revoked their previous release of a claim to certain tax 

benefits for a child must include a copy of the revocation with 

their return. For details, see Form 8332.

Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a 

U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4, 

question 2; and Step 5, question 2.

Exception to gross income test. If your relative (including a 

person who lived with you all year as a member of your household) 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 qualifying child but was born or died in 2023, the person is considered 

to have lived with you for more than half of 2023 if your home 

was this person's home for more than half the time the person 

CAUTION

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20 Need more information or forms? Visit IRS.gov.
was alive in 2023. If the person meets all other requirements to 

be your qualifying child but you adopted the person in 2023, the 

person was lawfully placed with you for legal adoption by you 

in 2023, or the person was an eligible foster child placed with 

you during 2023, the person is considered to have lived with 

you for more than half of 2023 if your main home was this person's main home for more than half the time since the person 

was adopted or placed with you in 2023.

Any other person is considered to have lived with you for all 

of 2023 if the person was born or died in 2023 and your home 

was this person's home for the entire time the person was alive 

in 2023 or if you adopted the person in 2023, the person was 

lawfully placed with you for legal adoption by you in 2023, or 

the person was an eligible foster child placed with you during 

2023 and your main home was the person's main home for the 

entire time since the person was adopted or placed with you in 

2023.

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 enforcement 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 qualifying surviving spouse filing status, the child tax credit, the credit 

for other dependents, and the earned income credit (EIC). For 

details, see Pub. 501 (Pub. 596 for the EIC).

Married person. If the person is married and files a joint return, 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 estimated tax paid, you may be able to claim that person as a dependent. (See Pub. 501 for details and examples.) In that case, 

go to Step 2, question 3 (for a qualifying child), or Step 4, question 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 2023, the person can't engage in any substantial gainful activity because of a physical or 

mental condition and a doctor has determined that this condition 

has lasted or can be expected to last continuously for at least a 

year or can be expected to lead to death.

Public assistance payments. If you received payments under 

the Temporary Assistance for Needy Families (TANF) program 

or other public assistance program and you used the money to 

support another person, see Pub. 501.

Qualifying child of more than one person. Even if a child 

meets the conditions to be the qualifying child of more than one 

person, only one person can claim the child as a qualifying child 

for all of the following tax benefits, unless the special rule for 

Children of divorced or separated parents, described earlier, applies.

1. Child tax credit and credit for other dependents (line 19) 

and additional child tax credit (line 28).

2. Head of household filing status.

3. Credit for child and dependent care expenses (Schedule 

3, line 2).

4. Exclusion for dependent care benefits (Form 2441, Part 

III).

5. Earned income credit (line 27).

No other person can take any of the five tax benefits just listed 

based on the qualifying child. If you and any other person can 

claim the child as a qualifying child, the following rules apply. 

For purposes of these rules, the term "parent" means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual.

• If only one of the persons is the child's parent, the child is 

treated as the qualifying child of the parent.

• If the parents file a joint return together and can claim the 

child as a qualifying child, the child is treated as the qualifying 

child of the parents.

• If the parents don’t file a joint return together but both 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 2023. 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 2023.

• 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 2023.

• 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 qualifying child of the person who had the highest AGI for 2023, 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 child, J, meets the conditions to be a qualifying child for both you and your parent. J doesn't meet the conditions to be a qualifying child of any other person, including J’s 

other parent. Under the rules just described, you can claim J as a 

qualifying child for all of the five tax benefits just listed for 

which you otherwise qualify. Your parent can't claim any of 

those five tax benefits based on J. However, if your parent’s 

AGI is higher than yours and you do not claim J as a qualifying 

child, J is the qualifying child of your parent.

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 social security number (SSN). Be sure the name and SSN entered 

agree with the dependent's social security card. Otherwise, at 

the time we process your return, we may reduce or disallow any 

tax benefits (such as the child tax credit) based on that 

Need more information or forms? Visit IRS.gov. 21
dependent. 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, contact the Social Security Administration (SSA). See Social Security Number (SSN), earlier. If your dependent won't 

have a number by the date your return is due, see What if You 

Can't File on Time? earlier.

For the child tax credit, your child must have the required 

SSN. The required SSN is one that is valid for employment and 

that is issued by the SSA before the due date of your 2023 return (including extensions). If your child was a U.S. citizen 

when the child received the SSN, the SSN is valid for employment. If “Not Valid for Employment” is printed on your child’s 

social security card and your child’s immigration status has 

changed so that your child is now a U.S. citizen or permanent 

resident, ask the SSA for a new social security card without the 

legend. However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child 

has the required SSN only as long as the DHS authorization is 

valid.

If your dependent child was born and died in 2023 and you 

do not have an SSN for the child, enter “Died” in column (2) of 

the Dependents section and include a copy of the child's birth 

certificate, death certificate, or hospital records. The document 

must show the child was born alive.

If you, or your spouse if filing jointly, didn't have an SSN (or 

ITIN) issued on or before the due date of your 2023 return (including extensions), you can't claim the child tax credit or the 

credit for other dependents on your original or an amended 

2023 return.

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

2023 return (including extensions) and the IRS issues you an 

ITIN as a result of the application, the IRS will consider your 

ITIN as issued on or before the due date of your return.

Student. A student is a child who during any part of 5 calendar 

months of 2023 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 offering courses only through the Internet.

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

Generally, you must report all income 

except income that is exempt from tax 

by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines 

1 through 7 and Schedule 1, lines 1 

through 8z. Also see Pub. 525.

Forgiveness of Paycheck 

Protection Program (PPP) 

Loans

You don’t need to include the amount of 

a forgiven PPP Loan in your income. 

Although you don’t need to report the 

income from the forgiveness of your 

PPP Loan on Form 1040 or 1040-SR, 

you do need to report certain information related to your PPP Loan as an attachment to your tax return. For more 

information, 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 foreign earned income. For details, see 

Pub. 54 and Form 2555.

Foreign retirement plans. If you were 

a beneficiary of a foreign retirement 

plan, you may have to report the undistributed income earned in your plan. 

However, if you were the beneficiary of 

a Canadian registered retirement plan, 

see Rev. Proc. 2014-55, 2014-44 I.R.B. 

753, available at IRS.gov/irb/

2014-44_IRB#RP-2014-55, to find out if 

you can elect to defer tax on the undistributed income.

Report distributions from foreign 

pension plans on lines 5a and 5b.

Foreign accounts and trusts. You 

must complete Part III of Schedule B if 

you:

• Had a foreign account; or

• Received a distribution from, or 

were a grantor of, or a transferor to, a 

foreign trust.

You may also have to file Form 3520.

Foreign financial assets. If you had 

foreign financial assets in 2023, 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 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's 

income tax return includes:

• Earnings from services you performed after the beginning of the case 

(both wages and self-employment income); and

• Income from property described in 

section 541 of title 11 of the U.S. Code 

that you either owned when the case began or that you acquired after the case 

began and before the case was closed, 

dismissed, or converted to a case under a 

different chapter.

Because this income is taxable to the 

estate, don’t include this income on your 

own individual income tax return. The 

only exception is for purposes of 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 before and after the beginning of the case. 

Also, you (or the trustee if one is appointed) must allocate between you and 

the bankruptcy estate the wages, salary, 

or other compensation and withheld income tax reported to you on Form W-2. 

A similar allocation is required for income 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 reported to you on Forms W-2 and 1099 are 

allocated between you and the estate. 

For more details, including acceptable 

allocation methods, see Notice 2006-83, 

2006-40 I.R.B. 596, available at

IRS.gov/irb/

2006-40_IRB#NOT-2006-83.

Community Property States

Community property states include 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 domestic partner in Nevada, Washington, 

or California must generally report half 

the combined community income of the 

individual and their domestic partner. 

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 under 50 cents and increase amounts from 

50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more 

amounts to figure the amount to enter on 

a line, include cents when adding the 

amounts and round off only the total.

If you are entering amounts that include cents, make sure to include the 

decimal point. There is no cents column 

on the form.

The lines on Forms 1040 and 

1040-SR are the same. References to lines in the following instructions refer to the line on either 

form.

Line 1a

Total Amount From Form(s) 

W-2, Box 1

Enter the total amount from Form(s) 

W-2, box 1. If a joint return, also include your spouse's income from 

Form(s) W-2, box 1.

If you earned wages while you 

were an inmate in a penal institution, report these amounts on 

Schedule 1, line 8u. Do not report these 

wages on line 1a. See the instructions 

for Schedule 1, line 8u.

CAUTION

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CAUTION

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Need more information or forms? Visit IRS.gov. 23
If you received a pension or annuity from a nonqualified deferred compensation plan or a 

nongovernmental section 457(b) plan 

and it was reported in box 1 of Form 

W-2, do not include this amount on 

Form 1040, line 1a. This amount is reported on Schedule 1, line 8t.

Line 1b

Household Employee 

Wages Not Reported on 

Form(s) W-2

Enter the total of your wages received as 

a household employee that was not reported on Form(s) W-2. An employer 

isn’t required to provide a Form W-2 to 

you if they paid you wages of less than 

$2,600 in 2023. For information on employment taxes for household employees, see Tax Topic 756.

Line 1c

Tip Income Not Reported on 

Line 1a

Enter the total of your tip income that 

was not reported on Form 1040, line 1a. 

This should include any tip income you 

didn’t report to your employer and 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 included 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 value. Although you don’t report these noncash tips to your employer, you must report them on line 1c.

You may owe social security 

and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for 

Schedule 2, line 5.

Line 1d

Medicaid Waiver Payments 

Not Reported on Form(s) 

W-2, Box 1

Enter your taxable Medicaid waiver 

payments that were not reported on 

CAUTION

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CAUTION

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Form(s) W-2. Also enter the total of 

your taxable and nontaxable Medicaid 

waiver payments that were not reported 

on Form(s) W-2, or not reported in 

box 1 of Form(s) W-2, if you choose to 

include nontaxable payments in earned 

income for purposes of claiming a credit 

or other tax benefit. If you and your 

spouse both received nontaxable Medicaid waiver payments during the year, 

you and your spouse can make different 

choices about including payments in 

earned income. See the instructions for 

Schedule 1, line 8s.

Line 1e

Taxable Dependent Care 

Benefits From Form 2441, 

Line 26

Enter the total of your taxable dependent 

care benefits from Form 2441, line 26. 

Dependent care benefits 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.

Line 1f

Employer-Provided 

Adoption Benefits From 

Form 8839, Line 29

Enter the total of your employer-provided adoption benefits from Form 8839, 

line 29. Employer-provided adoption 

benefits 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 exclude amounts if you adopted a child 

with special needs and the adoption became final in 2023.

Line 1g

Wages From Form 8919, 

Line 6

Enter the total of your wages from Form 

8919, line 6.

Line 1h

Other Earned Income

If you received scholarship or 

fellowship grants that were not 

reported to you on Form W-2, 

report these amounts on Schedule 1, 

line 8r. See the instructions for Schedule 

1, line 8r.

The following types of income must 

be included in the total on line 1h.

• Strike or lockout benefits (other 

than bona fide gifts).

• Excess elective deferrals. The 

amount deferred should be shown in 

box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be 

checked. If the total amount you (or 

your spouse if filing jointly) deferred for 

2023 under all plans was more than 

$22,500 (excluding catch-up contributions as explained later), include the excess on line 1h. This limit is (a) $15,500 

if you have only SIMPLE plans, or (b) 

$25,500 for section 403(b) plans if you 

qualify for the 15-year rule in Pub. 571. 

Although designated Roth contributions 

are subject to this limit, don’t include 

the excess attributable to such contributions on line 1h. They are already included as income in box 1 of your Form 

W-2.

A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.

If you were age 50 or older at the end 

of 2023, your employer may have allowed an additional deferral (catch-up 

contributions) of up to $7,500 ($3,500 

for section 401(k)(11) and SIMPLE 

plans). This additional deferral amount 

isn't subject to the overall limit on elective deferrals.

You can't deduct the amount 

deferred. It isn't included as income in box 1 of your Form 

W-2.

• Disability pensions shown on 

Form 1099-R if you haven’t reached the 

minimum retirement age set by your 

employer. But see Insurance Premiums 

for Retired Public Safety Officers in the 

instructions for lines 5a and 5b. 

Disability pensions received after you 

TIP

CAUTION

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24 Need more information or forms? Visit IRS.gov.
reach minimum retirement age and other 

payments shown on Form 1099-R (other 

than payments from an IRA*) are 

reported on lines 5a and 5b. Payments 

from an IRA are reported on lines 4a 

and 4b.

• Corrective distributions from a 

retirement plan shown on Form 1099-R 

of excess elective deferrals and excess 

contributions (plus earnings). But don’t 

include distributions from an IRA* on 

line 1h. Instead, report distributions 

from an IRA on lines 4a and 4b.

*This includes a Roth, SEP, or SIMPLE IRA.

Line 1i

Nontaxable Combat Pay 

Election

If you elect to include your nontaxable 

combat pay in your earned income when 

figuring the EIC, enter the amount on 

line 1i. See the instructions for line 27.

Were You a Statutory 

Employee?

If you were a statutory employee, 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, certain traveling 

salespeople, and certain homeworkers. 

Statutory employees report the amount 

shown in box 1 of Form W-2 on a 

Schedule C along with any related business 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, 2024. If you don’t receive it 

by early February, use Tax Topic 154 to 

find out what to do. Even if you don’t 

get a Form W-2, you must still report 

your earnings. If you lose your Form 

W-2 or it is incorrect, ask your employer 

for a new one.

Line 2a

Tax-Exempt Interest

If you received any tax-exempt interest 

(including any tax-exempt original issue 

discount (OID)), such as from municipal 

bonds, each payer should send you a 

Form 1099-INT or a Form 1099-OID. In 

general, your tax-exempt stated interest 

should be shown in box 8 of Form 

1099-INT or, for a tax-exempt OID 

bond, in box 2 of Form 1099-OID, and 

your tax-exempt OID should be shown 

in box 11 of Form 1099-OID. Enter the 

total on line 2a. However, if you acquired a tax-exempt bond at a premium, 

only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received 

during the year over the amortized bond 

premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net 

amount of tax-exempt OID on line 2a 

(that is, the excess of tax-exempt OID 

for the year over the amortized acquisition premium for the year). See Pub. 550 

for more information about OID, bond 

premium, and acquisition premium.

Also include on line 2a any exempt-interest dividends from a mutual 

fund or other regulated investment company. This amount should be shown in 

box 12 of Form 1099-DIV.

Don’t include interest earned on your 

IRA, health savings account, Archer or 

Medicare Advantage MSA, or Coverdell 

education savings account.

Don’t include any amounts related to the forgiveness of PPP 

Loans on this line.

Line 2b

Taxable Interest

Each payer should send you a Form 

1099-INT or Form 1099-OID. Enter 

your total taxable interest income on 

line 2b. But you must fill in and attach 

Schedule B if the total is over $1,500 or 

any of the other conditions listed at the 

beginning of the Schedule B instructions 

applies to you.

For more details about reporting taxable interest, including market discount 

on bonds and adjustments for amortizaCAUTION

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ble bond premium or acquisition premium, see Pub. 550.

Interest credited in 2023 on deposits 

that you couldn't withdraw because of 

the bankruptcy or insolvency of the financial institution may not have to be 

included in your 2023 income. For details, see Pub. 550.

If you get a 2023 Form 

1099-INT for U.S. savings bond 

interest that includes amounts 

you reported before 2023, see Pub. 550.

Line 3a

Qualified Dividends

Enter your total qualified dividends on

line 3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line 3b. Qualified 

dividends are eligible for a lower tax 

rate than other ordinary income. Generally, these dividends are shown in 

box 1b of Form(s) 1099-DIV. See Pub. 

550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception. Some dividends may be reported as qualified dividends in box 1b 

of Form 1099-DIV but aren't qualified 

dividends. These include:

• Dividends you received as a nominee. 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 dividend 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 received on any share of preferred stock 

held for less than 91 days during the 

181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the 

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Need more information or forms? Visit IRS.gov. 25
stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. 

Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule 

just described.

• Dividends on any share of stock to 

the extent that you are under an obligation (including a short sale) to make related payments with respect to positions 

in substantially similar or related property.

• Payments in lieu of dividends, but 

only if you know or have reason to 

know that the payments aren't qualified 

dividends.

• Dividends from a corporation that 

first became a surrogate foreign corporation after December 22, 2017, other than 

a foreign corporation that is treated as a 

domestic corporation under section 

7874(b).

Example 1. You bought 5,000 shares 

of XYZ Corp. common stock on July 8. 

XYZ Corp. paid a cash dividend of 10 

cents per share. The ex-dividend date 

was July 16. 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. You held your 

shares of XYZ Corp. for only 34 days of 

the 121-day period (from July 9 through 

August 11). The 121-day period began 

on May 17 (60 days before the ex-dividend date) and ended on September 14. 

You have no qualified 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 (the day before the 

ex-dividend date), and you sold the 

stock on September 16. You held the 

stock for 63 days (from July 16 through 

September 16). The $500 of qualified 

dividends shown in box 1b of Form 

1099-DIV are all qualified dividends because you held the stock for 61 days of 

the 121-day period (from July 16 

through September 14).

Example 3. You bought 10,000 

shares of ABC Mutual Fund common 

stock on July 8. ABC Mutual Fund paid 

a cash dividend of 10 cents a share. The 

ex-dividend date was July 16. 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. However, you sold the 10,000 

shares on August 11. You have no qualified dividends from ABC Mutual Fund 

because you held the ABC Mutual Fund 

stock for less than 61 days.

Use the Qualified Dividends 

and Capital Gain Tax Worksheet or the Schedule D Tax 

Worksheet, whichever applies, to figure 

your tax. See the instructions for line 16 

for details.

Line 3b

Ordinary Dividends

Each payer should send you a Form 

1099-DIV. Enter your total ordinary dividends on line 3b. This amount should 

be shown in box 1a of Form(s) 

1099-DIV.

You must fill in and attach Schedule B if the total is over $1,500 or you 

received, as a nominee, ordinary dividends 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 distributions as capital gains on Form 8949. 

For details, see Pub. 550.

Dividends on insurance policies are a partial return of the 

premiums you paid. Don’t report them as dividends. Include them in 

income on Schedule 1, line 8z, only if 

they exceed the total of all net premiums 

you paid for the contract.

Lines 4a and 4b

IRA Distributions

You should receive a Form 1099-R 

showing the total amount of any distribution from your IRA before income tax 

or other deductions were withheld. This 

TIP TIP

amount should be shown in box 1 of 

Form 1099-R. Unless otherwise noted in 

the line 4a and 4b instructions, an IRA 

includes a traditional IRA, Roth IRA, 

simplified employee pension (SEP) 

IRA, and a savings incentive match plan 

for employees (SIMPLE) IRA. Except 

as provided next, leave line 4a blank and 

enter the total distribution (from Form 

1099-R, box 1) on line 4b.

For purposes of these Exceptions, Roth IRA includes Roth 

SEP IRA and Roth SIMPLE 

IRAs.

Exception 1. Enter the total distribution 

on line 4a if you rolled over part or all of 

the distribution from one:

• Roth IRA to another Roth IRA, or

• IRA (other than a Roth IRA) to a 

qualified plan or another IRA (other 

than a Roth IRA).

Also enter “Rollover” next to line 4b. 

If the total distribution was rolled over, 

enter -0- on line 4b. If the total distribution wasn't rolled over, enter the part not 

rolled over on line 4b unless Exception 2 

applies to the part not rolled over. Generally, a rollover must be made within 

60 days after the day you received the 

distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.

If you rolled over the distribution into 

a qualified plan or you made the rollover 

in 2024, include a statement explaining 

what you did.

Exception 2. If any of the following apply, enter the total distribution on line 4a 

and see Form 8606 and its instructions 

to figure the amount to enter on line 4b.

1. You received a distribution from 

an IRA (other than a Roth IRA) and you 

made nondeductible contributions to any 

of your traditional IRAs or traditional 

SEP IRAs for 2023 or an earlier year. If 

you made nondeductible contributions to 

these IRAs for 2023, also see Pub. 

590-A and Pub. 590-B.

2. You received a distribution from 

a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you 

don’t have to see Form 8606 or its instructions.

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 2016 or an earlier year.

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26 Need more information or forms? Visit IRS.gov.
b. Distribution code Q is shown in 

box 7 of Form 1099-R.

3. You converted part or all of a traditional IRA, traditional SEP IRA, or 

traditional SIMPLE IRA to a Roth IRA 

in 2023.

4. You had a 2022 or 2023 IRA contribution returned to you, with the related 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 2023.

6. You recharacterized part or all of 

a contribution to a Roth IRA as a contribution to another type of IRA, or vice 

versa.

Exception 3. If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution 

on line 4a. If the total amount distributed 

is a QCD, enter -0- on line 4b. If only 

part of the distribution is a QCD, enter 

the part that is not a QCD on line 4b unless Exception 2 applies to that part. Enter “QCD” next to line 4b.

A QCD is a distribution made directly by the trustee of your IRA (other than 

an ongoing SEP or SIMPLE IRA) to an 

organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least 

age 70 1/2 when the distribution was 

made.

Generally, your total QCDs for the 

year can't be more than $100,000. This 

includes any amount (up to $50,000) of 

a one-time QCD to a split-interest entity. 

If you file a joint return, the same rules 

apply to your spouse. The amount of the 

QCD is limited to the amount that would 

otherwise be included in your income. If 

your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable 

income. See Pub. 590-B for details.

You can't claim a charitable 

contribution deduction for any 

QCD not included in your income.

Exception 4. If all or part of the distribution is a health savings account (HSA) 

funding distribution (HFD), enter the total distribution on line 4a. If the total 

amount distributed is an HFD and you 

CAUTION

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elect to exclude it from income, enter -0- 

on line 4b. 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 4b unless Exception 

2 applies to that part. Enter “HFD” next 

to line 4b.

An HFD is a distribution made directly by the trustee of your IRA (other 

than an ongoing SEP or SIMPLE IRA) 

to your HSA. If eligible, you can generally 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 nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.

The amount of an HFD reduces 

the amount you can contribute 

to your HSA for the year. If you 

fail to maintain eligibility for an HSA 

for the 12 months following the month of 

the HFD, you may have to report the 

HFD as income and pay an additional 

tax. See Form 8889, Part III.

More than one exception applies. If 

more than one exception applies, include 

a statement showing the amount of each 

exception, instead of making an entry 

next to line 4b. For example: “Line 4b – 

$1,000 Rollover and $500 HFD.” But 

you don’t need to attach a statement if 

only Exception 2 and one other exception apply.

More than one distribution. If you (or 

your spouse if filing jointly) received 

more than one distribution, figure the 

taxable amount of each distribution and 

enter the total of the taxable amounts on 

line 4b. Enter the total amount of those 

distributions on line 4a.

You must start receiving at least 

a minimum amount from your 

traditional IRA by April 1 of 

the year following the year you reach 

age 72 (age 73 if you reach age 72 in 

2023). If you don’t receive the minimum 

distribution amount, you may have to 

pay an additional tax on the amount that 

should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 

590-B.

CAUTION

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TIP

You may have to pay an additional tax if you received an 

early distribution from your 

IRA and the total wasn't rolled over. See 

the instructions for Schedule 2, line 8, 

for details.

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

Pub. 590-B.

Lines 5a and 5b

Pensions and Annuities

You should receive a Form 1099-R 

showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in 

box 1 of Form 1099-R. Pension and annuity payments include distributions 

from 401(k), 403(b), and governmental 

457(b) plans. Rollovers and lump-sum 

distributions are explained later. Don’t 

include the following payments on lines 

5a and 5b. Instead, report them on 

line 1h.

• Disability pensions received before 

you reach the minimum retirement age 

set by your employer.

• Corrective distributions (including 

any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise 

you of the year(s) the distributions are 

includible in income.

Attach Form(s) 1099-R to 

Form 1040 or 1040-SR if any 

federal income tax was 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 2023. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is 

fully taxable, enter the total pension or 

annuity payments (from Form(s) 

1099-R, box 1) on line 5b; don’t make 

an entry on line 5a.

Fully taxable pensions and annuities 

also include military retirement pay 

shown on Form 1099-R. For details on 

CAUTION

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Need more information or forms? Visit IRS.gov. 27
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 payments (from Form 1099-R, box 1) on 

line 5a. If your Form 1099-R doesn't 

show the taxable amount, you must use 

the General Rule explained in Pub. 939 

to figure the taxable part to enter on 

line 5b. But if your annuity starting date 

(defined later) was after July 1, 1986, 

see Simplified Method, later, to find out 

if you must use that method to figure the 

taxable part.

You can ask the IRS to figure the taxable part for you for a $1,000 fee. For 

details, see Pub. 939.

If your Form 1099-R shows a taxable 

amount, you can report that amount on 

line 5b. But you may be able to report a 

lower taxable amount by using the General Rule or the Simplified Method or if 

the exclusion for retired public safety officers, discussed next, applies.

Insurance Premiums for Retired 

Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue 

squad or ambulance crew who is retired 

because of disability or because you 

reached normal retirement age), 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. The premiums can be for coverage 

for you, your spouse, or dependents. The 

distribution must be from the plan maintained by the employer from which you 

retired as a public safety officer. The 

distribution can be made directly from 

the plan to the provider of the accident 

or health plan or long-term care insurance contract, or the distribution can be 

made to you to pay to the provider of the 

accident or health plan or long-term care 

insurance contract. You can exclude 

from income the smaller of the amount 

of the premiums paid or $3,000. You can 

make this election only for amounts that 

would otherwise be included in your income. The amount excluded from your 

income can’t be used to claim a medical 

expense deduction.

An eligible retirement plan is a governmental plan that is a qualified trust or 

a section 403(a), 403(b), or 457(b) plan.

You can exclude from income 

only the smaller of the amount 

of the premiums paid or 

$3,000. This is true if the distribution 

was made directly from the plan to the 

provider of the accident or health plan 

or long-term care insurance contract or 

if the distribution was made to you and 

you paid the provider of the accident or 

health plan or long-term care insurance 

contract. If you received a distribution 

from your eligible retirement plan, and 

you used part of that distribution to pay 

premiums for an accident or health plan 

or long-term care insurance contract, 

you can still exclude from income only 

the smaller of the amount of the premiums or $3,000. The rest of the distribution is taxable to you and must be reported on line 5b.

If you make this election, reduce the 

otherwise taxable amount of your pension or annuity by the amount excluded. 

The amount shown in box 2a of Form 

1099-R doesn't reflect the exclusion. Report your total distributions on line 5a 

and the taxable amount on line 5b. Enter 

“PSO” next to line 5b.

If you are retired on disability and reporting your disability pension on 

line 1h, include only the taxable amount 

on that line and enter “PSO” and the 

amount excluded on the dotted line next 

to line 1h.

Payments when you are disabled. If 

you receive payments from a retirement 

or profit-sharing plan that does not provide for disability retirement, do not 

treat those payments as disability payments. The payments must be reported 

as a pension or annuity.

You must include in your income any 

amounts that you received that you 

would have received in retirement had 

you not become disabled as a result of a 

terrorist attack. Include in your income 

any payments you receive from a 

401(k), pension, or other retirement plan 

to the extent that you would have received the amount at the same or later 

CAUTION

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time regardless of whether you had become disabled.

Example. You were a contractor 

who was disabled as a direct result of 

participating in efforts to clean up the 

World Trade Center and you are eligible 

for compensation by the September 11 

Victim Compensation Fund. You began 

receiving a disability pension at age 55 

when you could no longer work due to 

your disability. Under your pension plan 

you are entitled to an early retirement 

benefit of $2,500 a month at age 55. If 

you wait until age 62, the normal retirement age under the plan, you would be 

entitled to a normal retirement benefit of 

$3,000 a month. The pension plan provides that a participant who retires early 

on account of disability is entitled to receive the participant's normal retirement 

benefit, which in your case equals 

$3,000 a month. Until you turn age 62, 

you can exclude $500 of your monthly 

retirement benefit from income (the difference between the early retirement 

benefit and the normal retirement benefit, $3,000 - $2,500) received on account 

of disability. You must report the remaining $2,500 of monthly pension benefit as taxable. For each month after you 

turn age 62, you must report the full 

amount of the monthly pension benefit 

($3,000 a month) as taxable.

Simplified Method

You must use the Simplified Method if 

either of the following applies.

1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.

2. Your annuity starting date was after November 18, 1996, and both of the 

following apply.

a. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.

b. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was 

fewer than 5. See Pub. 575 for the definition of guaranteed payments.

If you must use the Simplified Method, complete the Simplified Method 

Worksheet in these instructions to figure 

the taxable part of your pension or annuity. For more details on the Simplified 

28 Need more information or forms? Visit IRS.gov.
Simplified Method Worksheet—Lines 5a and 5b Keep for Your Records

Before you begin: If you are the beneciary of a deceased employee or former employee who died before August 21, 1996, include

any death benet exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.

More than one pension or annuity. If you had more than one partially taxable pension or annuity, gure the taxable part of each separately. Enter 

the total of the taxable parts on Form 1040 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2023 on Form 1040 or 

1040-SR, line 5a.

1. 

1.

2. 2.

Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 

of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has 

changed). Otherwise, go to line 3.

3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after 

1997 and the payments are for your life and that of your beneciary, enter the appropriate 

number from Table 2 below 3.

4. Divide line 2 by the number on line 3 4.

5. Multiply line 4 by the number of months for which this year’s payments were made. If your 

annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. 

Otherwise, go to line 6 5.

6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this 

worksheet last year, enter the amount from line 10 of last year’s worksheet 6.

7. Subtract line 6 from line 2 7.

8. Enter the smaller of line 5 or line 7 8.

9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 

1040 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the 

amount from Form 1099-R. If you are a retired public safety ofcer, see Insurance Premiums for Retired Public 

Safety Ofcers before entering an amount on line 5b 9.

10. Was your annuity starting date before 1987?

 Yes. STOP Do not complete the rest of this worksheet.

No. Add lines 6 and 8. This is the amount you have recovered tax free through 2023. You will need this 

number if you need to ll out this worksheet next year 10.

Table 1 for Line 3 Above

AND your annuity starting date was—

IF the age at annuity starting 

date was . . .

before November 19, 1996, 

enter on line 3 . . .

after November 18, 1996, 

enter on line 3 . . .

360 

310 

260 

210 

160

300 

260 

240 

170 

120

55 or under

56–60 

61–65 

66–70 

71 or older

Table 2 for Line 3 Above

IF the combined ages at annuity 

starting date were . . . THEN enter on line 3 . . .

410

360 

310 

260 

210

110 or under 

111–120 

121–130 

131–140 

141 or older

11. 

11.

Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this 

worksheet next year. The payments you receive next year will generally be fully taxable

Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or 

1040-SR, line 5a 

Enter your cost in the plan at the annuity starting date 

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

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

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

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

. . . . . . . . 

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

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

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

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

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

. . . . . . 

Need more information or forms? Visit IRS.gov. 29
Method, see Pub. 575 (or Pub. 721 for 

U.S. Civil Service retirement benefits).

If you received U.S. Civil Service retirement benefits and you 

chose the alternative annuity 

option, see Pub. 721 to figure the taxable part of your annuity. Do not use the 

Simplified Method Worksheet in these 

instructions.

Annuity Starting Date

Your annuity starting date is the later of 

the first day of the first period for which 

you received a payment or the date the 

plan's obligations became fixed.

Age (or Combined Ages) at 

Annuity Starting Date

If you are the retiree, use your age on 

the annuity starting date. If you are the 

survivor of a retiree, use the retiree's age 

on their 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 combined 

ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there 

is more than one beneficiary, see Pub. 

575 or Pub. 721 to figure each beneficiary's taxable amount.

Cost

Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment may be 

shown in box 9b of Form 1099-R.

Rollovers

Generally, a rollover is a tax-free distribution of cash or other assets from one 

retirement plan that is contributed to another plan within 60 days of receiving 

the distribution. However, a rollover to a 

Roth IRA or a designated Roth account 

is generally not a tax-free distribution. 

Use lines 5a and 5b to report a rollover, 

including a direct rollover, from one 

qualified employer's plan to another or 

to an IRA or SEP.

Enter on line 5a the distribution from 

Form 1099-R, box 1. From this amount, 

subtract any contributions (usually 

shown in box 5) that were taxable to you 

when made. From that result, subtract 

CAUTION

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the amount of the rollover. Enter the remaining amount on line 5b. If the remaining amount is zero and you have no 

other distribution to report on line 5b, 

enter -0- on line 5b. Also enter "Rollover" next to line 5b.

See Pub. 575 for more details on rollovers, including special rules that apply 

to rollovers from designated Roth accounts, 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 "Total distribution" box in box 2b checked. 

You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount 

wasn't rolled over. For details, see the 

instructions for Schedule 2, line 8.

Enter the total distribution on line 5a 

and the taxable part on line 5b. 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.

Lines 6a, 6b, and 6c

Lines 6a and 6b

Social Security Benefits

You should receive a Form SSA-1099 

showing in box 3 the total social security benefits paid to you. Box 4 will show 

the amount of any benefits you repaid in 

2023. 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 Security Benefits Worksheet in these instructions if any of the following applies.

• You made contributions to a traditional IRA for 2023 and you or your 

spouse were covered by a retirement 

plan at work or through self-employment. Instead, use the worksheets in 

Pub. 590-A to see if any of your social 

TIP

security benefits are taxable and to figure your IRA deduction.

• You repaid any benefits in 2023 

and your total repayments (box 4) were 

more than your total benefits for 2023 

(box 3). None of your benefits are taxable for 2023. Also, if your total repayments in 2023 exceed your total benefits 

received in 2023 by more than $3,000, 

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 income in an earlier year. 

For more details, see Pub. 915.

• You file Form 2555, 4563, or 

8815, or you exclude employer-provided 

adoption benefits or income from sources within Puerto Rico. Instead, use the 

worksheet in Pub. 915.

Social security information. 

Social security beneficiaries 

can now get a variety of information from the SSA website with a my 

Social Security account, including getting a replacement Form SSA-1099 if 

needed. For more information and to set 

up an account, go to SSA.gov/

myaccount.

Disability payments. Don’t include in 

your income any disability payments 

(including Social Security Disability Insurance (SSDI) payments) you receive 

for injuries incurred as a direct result of 

a terrorist attack directed against the 

United States (or its allies), whether outside or within the United States. In the 

case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are 

treated as incurred as a direct result of 

the attack. If these payments are incorrectly reported as taxable on Form 

SSA-1099, don't include the nontaxable 

portion of income on your tax return. 

You may receive a notice from the IRS 

regarding the omitted payments. Follow 

the instructions in the notice to explain 

that the excluded payments aren't taxable. For more information about these 

payments, see Pub. 3920.

Example. You were a firefighter 

who was disabled as a direct result of 

the September 11 terrorist attack on the 

World Trade Center. You began receiving SSDI benefits at age 54. Your full 

retirement age for social security retirement benefits is age 66. Your birthday is 

April 25. In the year you turned age 66, 

TIP

30 Need more information or forms? Visit IRS.gov.
you received $1,500 per month in benefits from the SSA (for a total of $18,000 

for the year). Because you became eligible for a full retirement benefit in May, 

the month after you turned age 66, you 

can exclude only 4 months (January 

through April) of your annual benefit 

from income ($6,000). You must report 

the remaining $12,000 on line 6a. You 

must also complete the Social Security 

Benefits Worksheet to find out if any 

part of the $12,000 is taxable.

Form RRB-1099. If you need a 

replacement Form RRB-1099, 

call the Railroad Retirement 

Board at 877-772-5772 or go to 

www.rrb.gov.

Accrued leave payment. If you retire 

on disability, any lump-sum payment 

you receive for accrued annual leave is a 

salary payment. The payment is not a 

disability payment. Include it in your income in the tax year you receive it.

Line 6c

Check the box on line 6c if you elect to 

use the lump-sum election method for 

your benefits. If any of your benefits are 

taxable for 2023 and they include a 

lump-sum benefit payment that was for 

an earlier year, you may be able to reduce the taxable amount with the 

lump-sum election. See Lump-Sum Election in Pub. 915 for details.

Line 7

Capital Gain or (Loss)

If you sold a capital asset, such as a 

stock or bond, you must complete and 

attach Form 8949 and Schedule D.

Exception 1. You don’t have to file 

Form 8949 or Schedule D if you aren’t 

deferring any capital gain by investing 

in a qualified opportunity fund and both 

of the following apply.

1. You have no capital losses, and 

your only capital gains are capital gain 

distributions from Form(s) 1099-DIV, 

box 2a (or substitute statements); and

2. None of the Form(s) 1099-DIV 

(or substitute statements) have an 

amount in box 2b (unrecaptured section 

1250 gain), box 2c (section 1202 gain), 

or box 2d (collectibles (28%) gain).

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Exception 2. You must file Schedule D 

but generally don’t have to file Form 

8949 if Exception 1 doesn't apply, you 

aren’t deferring any capital gain by investing in a qualified opportunity fund 

or terminating deferral from an investment in a qualified opportunity fund, 

and your only capital gains and losses 

are:

• Capital gain distributions;

• A capital loss carryover from 

2022;

• 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 basis was reported to the IRS, the QOF 

box in box 3 isn’t checked, and you 

don’t need to make any adjustments in 

column (g) of Form 8949 or enter any 

codes in column (f) of Form 8949.

If Exception 1 applies, enter your total capital gain distributions (from 

box 2a of Form(s) 1099-DIV) on line 7 

and check the box on that line. If you received capital gain distributions as a 

nominee (that is, they were paid to you 

but actually belong to someone else), report on line 7 only the amount that belongs to you. Include a statement showing the full amount you received and the 

amount you received as a nominee. See 

the Schedule B instructions for filing requirements for Forms 1099-DIV and 

1096.

If you don’t have to file Schedule D, use the Qualified Dividends and Capital Gain Tax 

Worksheet in the line 16 instructions to 

figure your tax.

Total Income and 

Adjusted Gross 

Income

Line 10

Enter any adjustments to income from 

Schedule 1, line 26, on line 10.

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Tax and Credits

Line 12

Itemized Deductions or 

Standard Deduction

In most cases, your federal income tax 

will be less if you take the larger of your 

itemized deductions or standard deduction.

Itemized Deductions

To figure your itemized deductions, fill 

in Schedule A.

If you made a section 962 election and are taking a deduction 

under section 250 with respect 

to any income inclusions under section 

951A, don't report the deduction on 

line 12. Instead, report the tax with respect to a section 962 election on line 16 

and include in the statement required by 

line 16 how you figured the section 250 

deduction.

Standard Deduction

Most Form 1040 filers can find their 

standard deduction by looking at the 

amounts listed to the left of line 12. 

Most Form 1040-SR filers can find their 

standard deduction by using the chart on 

the last page of Form 1040-SR.

Exception 1—Dependent. If you 

checked the “Someone can claim you as 

a dependent” box, or if you’re filing 

jointly and you checked the “Someone 

can claim your spouse as a dependent” 

box, use the Standard Deduction Worksheet for Dependents to figure your 

standard deduction.

Someone claims you or your 

spouse as a dependent if they 

list your or your spouse's name 

and SSN in the Dependents section of 

their return.

Exception 2—Born before January 2, 

1959, or blind. If you checked any of 

the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born 

Before January 2, 1959, or Were Blind if 

you are filing Form 1040 or by using the 

chart on the last page of Form 1040-SR.

CAUTION

!

TIP

Need more information or forms? Visit IRS.gov. 31
Social Security Benefits Worksheet—Lines 6a and 6b Keep for Your Records

Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 

1, line 24z).

If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to 

the right of the word “benefits” on line 6a. If you don’t, you may get a math error notice from the IRS.

Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this 

worksheet instead of a publication to find out if any of your benefits are taxable.

Before you begin:

1. Enter the total amount from box 5 of all your Forms SSA-1099 and 

RRB-1099. Also enter this amount on Form 1040 or 1040-SR, 

line 6a ........................................................ 1.

2. Multiply line 1 by 50% (0.50) ........................................................ 2.

3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .......... 3.

4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ............................. 4.

5. Combine lines 2, 3, and 4 ............................................................ 5.

6. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 ........... 6.

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

No.

STOP

None of your social security benefits are taxable. Enter -0- on Form 1040 or 

1040-SR, line 6b.

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

8. If you are:

• Married filing jointly, enter $32,000

• Single, head of household, qualifying surviving spouse, or 

married filing separately and you lived apart from your spouse for

all of 2023, enter $25,000 ............... 8.

• Married filing separately and you lived with your spouse at any time

in 2023, skip lines 8 through 15; multiply line 7 by 85% (0.85) and 

enter the result on line 16. Then, go to line 17

9. Is the amount on line 8 less than the amount on line 7?

No.

STOP

None of your social security benefits are taxable. Enter -0- on Form 1040 or 

1040-SR, line 6b. If you are married filing separately and you lived apart from 

your spouse for all of 2023, be sure you entered “D” to the right of the word 

“benefits” on line 6a.

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

10. Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving 

spouse, or married filing separately and you lived apart from your spouse for all of 2023 ...... 10.

11. Subtract line 10 from line 9. If zero or less, enter -0- ..................................... 11.

12. Enter the smaller of line 9 or line 10 .................................................. 12.

13. Enter one-half of line 12 ............................................................. 13.

14. Enter the smaller of line 2 or line 13 .................................................. 14.

15. Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- ................................ 15.

16. Add lines 14 and 15 ................................................................. 16.

17. Multiply line 1 by 85% (0.85) ........................................................ 17.

18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount 

on Form 1040 or 1040-SR, line 6b .................................................... 18.

TIP

If any of your benefits are taxable for 2023 and they include a lump-sum benefit payment that was for an earlier 

year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

32 Need more information or forms? Visit IRS.gov.
• You were born before January 2, 

1959.

• You are blind.

• Spouse was born before January 2, 

1959.

• Spouse is blind.

Exception 3—Separate return or dual-status alien. If you checked the box 

labeled “Spouse itemizes on separate return or you were dual-status alien” on 

the Spouse standard deduction line, your 

standard deduction is zero, even if you 

were born before January 2, 1959, or 

were blind.

Exception 4—Increased standard deduction for net qualified disaster loss. 

If you had a net qualified disaster loss 

and you elect to increase your standard 

deduction by the amount of your net 

qualified disaster loss, use Schedule A 

to figure your standard deduction. Qualified disaster loss refers to losses arising 

from certain disasters occurring in 2016 

and subsequent years. See the Instructions for Form 4684 and Schedule A, 

line 16, for more information.

Line 13

Qualified Business Income 

Deduction (Section 199A 

Deduction)

To figure your Qualified Business Income Deduction, use Form 8995 or 

Form 8995-A as applicable.

Use Form 8995 if:

• You have qualified business income, qualified REIT dividends, or 

qualified PTP income (loss);

• Your 2023 taxable income before 

the qualified business income deduction 

is less than or equal to $182,100 

($364,200 if married filing jointly); and

• You aren’t a patron in a specified 

agricultural or horticultural cooperative.

If you don’t meet these requirements, 

use Form 8995-A, Qualified Business 

Income Deduction. Attach whichever 

form you use (Form 8995 or 8995-A) to 

your return. See the Instructions for 

Forms 8995 and 8995-A for more information for figuring and reporting your 

qualified business income deduction.

Line 16

Tax

Include in the total on the entry space on 

line 16 all of the following taxes that apply.

• Tax on your taxable income. Figure the tax using one of the methods described later.

• Tax from Form(s) 8814 (relating to 

the election to report child's interest or 

dividends). Check the appropriate box.

• Tax from Form 4972 (relating to 

lump-sum distributions). Check the appropriate box.

• Tax with respect to a section 962 

election (election made by a domestic 

shareholder of a controlled foreign corporation to be taxed at corporate rates) 

reduced by the amount of any foreign 

tax credits claimed on Form 1118. See 

section 962 for details. Check box 3 and 

enter the amount and “962” in the space 

next to that box. Attach a statement 

showing how you figured the tax.

• Recapture of an education credit. 

You may owe this tax if you claimed an 

education credit in an earlier year, and 

either tax-free educational assistance or 

a refund of qualified expenses was received in 2023 for the student. See Form 

8863 for more details. Check box 3 and 

enter the amount and “ECR” in the 

space next to that box.

• Any tax from Form 8621, line 16e, 

relating to a section 1291 fund. Check 

box 3 and enter the amount of the tax 

and “1291TAX” in the space next to that 

box.

• Tax from Form 8978, line 14 (relating to partner's audit liability under 

section 6226). Check box 3 and enter the 

amount of the liability and “Form 8978” 

in the space next to that box. If the 

amount on Form 8978, line 14, is negative, see the instructions for Schedule 3 

(Form 1040), line 6l.

• Net tax liability deferred under 

section 965(i). If you had a 965 inclusion and made an election to defer your 

net 965 tax liability under section 965(i), 

check box 3 and enter (as a negative 

number) the amount of the deferred net 

965 tax liability and “965” on the line 

next to that box.

• Triggering event under section 

965(i). If you had a triggering event under section 965(i) during the year and 

did not enter into a transfer agreement, 

check box 3 and enter the amount of the 

triggered deferred net 965 tax liability 

and enter “965INC” on the line next to 

that box.

Do you want the IRS to figure the 

tax on your taxable income for you?

 Yes. See chapter 13 of Pub. 17 for 

details, including who is eligible and 

what to do. If you have paid too much, 

we will send you a refund. If you didn't 

pay enough, we will send you a bill.

 No. Use one of the following methods 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 correct 

column. If your taxable income is 

$100,000 or more, use the Tax Computation Worksheet right after the Tax Table.

However, don’t use the Tax Table or 

Tax Computation Worksheet to figure 

your tax if any of the following applies.

Form 8615. Form 8615 must generally 

be used to figure the tax on your unearned income over $2,500 if you are 

under age 18, and in certain situations if 

you are older.

You must file Form 8615 if you meet 

all of the following conditions.

1. You had more than $2,500 of unearned income (such as taxable interest, 

ordinary dividends, or capital gains (including capital gain distributions)).

2. You are required to file a tax return.

3. You were either:

a. Under age 18 at the end of 2023,

b. Age 18 at the end of 2023 and 

didn't have earned income that was more 

than half of your support, or

c. A full-time student at least age 19 

but under age 24 at the end of 2023 and 

didn't have earned income that was more 

than half of your support.

4. At least one of your parents was 

alive at the end of 2023.

5. You don’t file a joint return in 

2023.

A child born on January 1, 2006, is 

considered to be age 18 at the end of 

2023; a child born on January 1, 2005, is 

Need more information or forms? Visit IRS.gov. 33
Standard Deduction Worksheet for Dependents—Line 12 Keep for Your Records

Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

1. Check if: You were born before January 2, 1959.

You are blind. 

Spouse was born before January 2, 1959.

Spouse is blind.

Total number of boxes 

checked ..................

1.

2. Is your earned income* more than $850?

Yes. Add $400 to your earned income. Enter the total.

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

No. Enter $1,250.

3. Enter the amount shown below for your filing status.

• Single or married filing separately—$13,850

• Married filing jointly—$27,700

• Head of household—$20,800

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

4. Standard deduction.

a. Enter the smaller of line 2 or line 3. If born after January 1, 1959, and not blind, stop here and enter this 

amount on Form 1040 or 1040-SR, line 12. Otherwise, go to line 4b ................................ 4a.

b. If born before January 2, 1959, or blind, multiply the number on line 1 by $1,500 ($1,850 if single or head of 

household) ........................................................................... 4b.

c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12 ....................... 4c.

* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any 

taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1z, and 

Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15.

Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind

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

You were born before January 2, 1959. 

Spouse was born before January 2, 1959. 

You are blind.

Spouse is blind.

Enter the total number of boxes checked ................................... ▶

IF your filing 

status is . . .

AND the number in 

the box above is . . .

THEN your standard 

deduction is . . .

Single 1

2

$15,700

17,550

Married filing jointly 

1

2

3

4

$29,200

30,700

32,200

33,700

Qualifying surviving spouse 1

2

$29,200

30,700

Married filing separately*

1

2

3

4

$15,350

16,850

18,350

19,850

Head of household 1

2

 $22,650

24,500

* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed 

as a dependent on another person's return.

34 Need more information or forms? Visit IRS.gov.
considered to be age 19 at the end of 

2023; and a child born on January 1, 

2000, is considered to be age 24 at the 

end of 2023.

Schedule D Tax Worksheet. Use the 

Schedule D Tax Worksheet in the Instructions for Schedule D to figure the 

amount to enter on Form 1040 or 

1040-SR, line 16, if:

• You have to file Schedule D, and 

line 18 or 19 of Schedule D is more than 

zero; or

• You have to file Form 4952 and 

you have an amount on line 4g, even if 

you don’t need to file Schedule D.

But if you are filing Form 2555, you 

must use the Foreign Earned Income 

Tax Worksheet instead.

Qualified Dividends and Capital Gain 

Tax Worksheet. Use the Qualified Dividends and Capital Gain Tax Worksheet, 

later, to figure your tax if you don’t have 

to use the Schedule D Tax Worksheet 

and if any of the following applies.

• You reported qualified dividends 

on Form 1040 or 1040-SR, line 3a.

• You don’t have to file Schedule D 

and you reported capital gain distributions on Form 1040 or 1040-SR, line 7.

• You are filing Schedule D, and 

Schedule D, lines 15 and 16, are both 

more than zero.

But if you are filing Form 2555, you 

must use the Foreign Earned Income 

Tax Worksheet instead.

Schedule J. If you had income from 

farming or fishing (including certain 

amounts received in connection with the 

Exxon Valdez litigation), your tax may 

be less if you choose to figure it using 

income averaging on Schedule J.

Foreign Earned Income Tax Worksheet. If you claimed the foreign earned 

income exclusion, housing exclusion, or 

housing deduction on Form 2555, you 

must figure your tax using the Foreign 

Earned Income Tax Worksheet.

Need more information or forms? Visit IRS.gov. 35
Foreign Earned Income Tax Worksheet—Line 16 Keep for Your Records

CAUTION

!

If Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet.

1. Enter the amount from Form 1040 or 1040-SR, line 15 ...................................... 1.

2a. Enter the amount from your (and your spouse's if filing jointly) Form 2555, lines 45 and 50 ....... 2a.

b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are 

related to excluded income .............................................................. b.

 c. Subtract line 2b from line 2a. If zero or less, enter -0- ....................................... c.

3. Add lines 1 and 2c ..................................................................... 3.

4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, 

Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, 

whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax 

computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure 

the tax on this line.) .................................................................... 4.

5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the 

Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation 

Worksheet ............................................................................ 5.

6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on 

the entry space on Form 1040 or 1040-SR, line 16 .......................................... 6.

* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you 

use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the 

Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract 

Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax 

Worksheet). If the result is more than zero, that amount is your capital gain excess.

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

complete lines 5 and 6 above.

If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet 

(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above. 

These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.

1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet 

or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 

2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet 

or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.

3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.

4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D 

(Form 1040).

36 Need more information or forms? Visit IRS.gov.
Qualified Dividends and Capital Gain Tax Worksheet—Line 16 Keep for Your Records

See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax.

Before completing this worksheet, complete Form 1040 or 1040-SR through line 15.

If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box 

on Form 1040 or 1040-SR, line 7.

Before you begin:

1. Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing 

Form 2555 (relating to foreign earned income), enter the amount from line 3 of the 

Foreign Earned Income Tax Worksheet ................................... 1.

2. Enter the amount from Form 1040 or 1040-SR, 

line 3a* ..................................... 2.

3. Are you filing Schedule D?*

Yes. Enter the smaller of line 15 or line 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 or 

1040-SR, line 7.

4. Add lines 2 and 3 ............................. 4.

5. Subtract line 4 from line 1. If zero or less, enter -0- ......................... 5.

6. Enter: 

$44,625 if single or married filing separately, 

$89,250 if married filing jointly or qualifying surviving spouse,

$59,750 if head of household. ............ 6.

7. Enter the smaller of line 1 or line 6 ...................................... 7.

8. Enter the smaller of line 5 or line 7 ...................................... 8.

9. Subtract line 8 from line 7. This amount is taxed at 0% ...................... 9.

10. Enter the smaller of line 1 or line 4 ...................................... 10.

11. Enter the amount from line 9 ........................................... 11.

12. Subtract line 11 from line 10 ........................................... 12.

13. Enter: 

$492,300 if single,

$276,900 if married filing separately,

$553,850 if married filing jointly or qualifying surviving spouse,

$523,050 if head of household.

............ 13.

14. Enter the smaller of line 1 or line 13 ..................................... 14.

15. Add lines 5 and 9 .................................................... 15.

16. Subtract line 15 from line 14. If zero or less, enter -0- ....................... 16.

17. Enter the smaller of line 12 or line 16 .................................... 17.

18. Multiply line 17 by 15% (0.15) .......................................................... 18.

19. Add lines 9 and 17 ................................................... 19.

20. Subtract line 19 from line 10 ........................................... 20.

21. Multiply line 20 by 20% (0.20) .......................................................... 21.

22. Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table 

to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation 

Worksheet ........................................................................... 22.

23. Add lines 18, 21, and 22 ................................................................ 23.

24. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table 

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

Worksheet ........................................................................... 24.

25. Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on the 

entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on 

the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned 

Income Tax Worksheet ................................................................ 25.

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

Need more information or forms? Visit IRS.gov. 37
Line 19

Child Tax Credit and Credit 

for Other Dependents

See Schedule 8812 (Form 1040) and its 

instructions for information on figuring 

and claiming any child tax credit and 

credit for other dependents that you may 

qualify to claim.

Form 8862, who must file. You must 

file Form 8862 to claim the child tax 

credit or credit for other dependents if 

your child tax credit (refundable or nonrefundable depending on the tax year), 

additional child tax credit, or credit for 

other dependents for a year after 2015 

was denied or reduced for any reason 

other than a math or clerical error. Attach a completed Form 8862 to your 

2023 return to claim the credit for 2023. 

Don’t file Form 8862 if you filed Form 

8862 for 2022, and the child tax credit, 

additional child tax credit, or credit for 

other dependents was allowed for that 

year. See Form 8862 and its instructions 

for details.

If you take the child tax credit 

or credit for other dependents 

even though you aren't eligible 

and it is determined that your error is 

due to reckless or intentional disregard 

of the rules for these credits, you won't 

be allowed to take either credit or the 

additional child tax credit for 2 years 

even if you're otherwise eligible to do so. 

If you take the child tax credit or credit 

for other dependents even though you 

aren’t eligible and it is later determined 

that you fraudulently took either credit, 

you won't be allowed to take either credit or the additional child tax credit for 

10 years. You may also have to pay penalties.

If your qualifying child didn’t 

have an SSN valid for employment issued before the due date 

of your 2023 return (including extensions), you can’t claim the child tax 

credit for that child on your original or 

amended return. However, you may be 

able to claim the credit for other dependents for that child.

CAUTION

!

CAUTION

!

Payments

Line 25

Federal Income Tax 

Withheld

Line 25a—Form(s) W-2

Add the amounts shown as federal income tax withheld on your Form(s) 

W-2. Enter the total on line 25a. The 

amount withheld should be shown in 

box 2 of Form W-2. Attach your 

Form(s) W-2 to your return.

Line 25b—Form(s) 1099

Include on line 25b any federal income 

tax withheld on your Form(s) 1099-R. 

The amount withheld should be shown 

in box 4. Attach your Form(s) 1099-R to 

the front of your return if federal income 

tax was withheld.

If you received a 2023 Form 1099 

showing federal income tax withheld on 

dividends, taxable or tax-exempt interest 

income, unemployment compensation, 

social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in 

the total on line 25b. This should be 

shown in box 4 of Form 1099, box 6 of 

Form SSA-1099, or box 10 of Form 

RRB-1099.

Line 25c—Other Forms

Include on line 25c any federal income 

tax withheld on your Form(s) W-2G. 

The amount withheld should be shown 

in box 4. Attach Form(s) W-2G to the 

front of your return if federal income tax 

was withheld.

If you had Additional Medicare Tax 

withheld, include the amount shown on 

Form 8959, line 24, in the total on 

line 25c. Attach Form 8959.

Include on line 25c any federal income tax withheld that is shown on a 

Schedule K-1.

Also include on line 25c any tax 

withheld that is shown on Form 1042-S, 

Form 8805, or Form 8288-A. You 

should attach the form to your return to 

claim a credit for the withholding.

Line 26

2023 Estimated Tax 

Payments

Enter any estimated federal income tax 

payments you made for 2023. Include 

any overpayment that you applied to 

your 2023 estimated tax from your 2022 

return or an amended return (Form 

1040-X).

If you and your spouse paid joint estimated tax but are now filing separate income 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 2023. For more information, see 

Pub. 505. Be sure to show both SSNs in 

the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing 

a joint return, add the amounts you each 

paid. Follow these instructions even if 

your spouse died in 2023 or in 2024 before filing a 2023 return.

Divorced taxpayers. If you got divorced in 2023 and you made joint estimated tax payments with your former 

spouse, enter your former spouse's SSN 

in the space provided on the front of 

Form 1040 or 1040-SR. If you were divorced and remarried in 2023, enter 

your present spouse's SSN in the space 

provided on the front of Form 1040 or 

1040-SR. Also, on the dotted line next 

to line 26, enter your former spouse's 

SSN, followed by “DIV.”

Name change. If you changed your 

name and you made estimated tax payments using your former name, attach a 

statement to the front of Form 1040 or 

1040-SR that explains all the payments 

you and your spouse made in 2023 and 

the name(s) and SSN(s) under which 

you made them.

38 Need more information or forms? Visit IRS.gov.
Line 27—

Earned Income Credit (EIC)

What Is the EIC?

The EIC is a credit for certain people who work. The credit may 

give you a refund even if you don’t owe any tax or didn’t have 

any tax withheld.

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 at least one child who meets the conditions to 

be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn't have a 

valid SSN. See Schedule EIC for more information, including 

how to complete Schedule EIC if your qualifying child doesn't 

have a valid SSN.

For help in determining if you are eligible for the EIC, go to

IRS.gov/EITC and click on “Check if You Qualify.” 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 intentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must 

file, later. You may also have to pay penalties.

Refunds for returns claiming the earned income credit 

can't be issued before mid-February 2024. This delay 

applies to the entire refund, not just the portion associated with the earned income credit.

All Filers

1. If, in 2023:

• 3 or more children who have valid SSNs lived with you, 

is the amount on Form 1040 or 1040-SR, line 11, less 

than $56,838 ($63,398 if married filing jointly)?

• 2 children who have valid SSNs lived with you, is the 

amount on Form 1040 or 1040-SR, line 11, less than 

$52,918 ($59,478 if married filing jointly)?

• 1 child who has a valid SSN lived with you, is the 

amount on Form 1040 or 1040-SR, line 11, less than 

$46,560 ($53,120 if married filing jointly)?

• No children who have valid SSNs lived with you, is the 

amount on Form 1040 or 1040-SR, line 11, less than 

$17,640 ($24,210 if married filing jointly)?

Yes. Continue



No.

STOP

You can't take the credit.

2. Do you, and your spouse if filing a joint return, have a 

social security number issued on or before the due date of 

your 2023 return (including extensions) that allows you to 

CAUTION

!

TIP

Step 1

work and is valid for EIC purposes (explained later under 

Definitions and Special Rules)?

Yes. Continue



No.

STOP

You can't take the credit.

Enter “No” on the dotted 

line next to line 27.

3. Are you filing Form 2555 (relating to foreign earned 

income)?

Yes.

STOP

You can't take the 

credit.

No. Continue



4. Were you or your spouse a nonresident alien for any part of 

2023?

Yes. See Nonresident 

aliens, later, under 

Definitions and Special 

Rules.

No. Go to Step 2.

Investment Income

1. Add the amounts from Form 1040 or 1040-SR:

Line 2a

Line 2b +

Line 3b +

Line 7* +

Investment Income =

*If line 7 is a loss, enter -0-.

2. Is your investment income more than $11,000?

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 2023?

• 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. 39
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 2023 and younger than you 

(or your spouse if filing jointly)

or

Under age 24 at the end of 2023, 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 2023 

or is filing a joint return for 2023 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 2023.

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 2023 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 2023, see 

Qualifying child of more than one person, later. If the child was married, see

Married child, later.

1. Do you have at least one child who meets the conditions to 

be your qualifying child for the purpose of claiming the 

EIC?

Yes. Continue



No. Skip questions 2 

through 6; go to Step 4.

2. Are you filing a joint return for 2023?

Yes. Skip questions 3 

through 6 and Step 4; 

go to Step 5.

No. Continue



Step 3 3. Are you a married taxpayer whose filing status is married 

filing separately or head of household?

Yes. Continue



No. Skip questions 4 

and 5; go to question 6.

4. Did you and your spouse have the same principal residence 

for the last 6 months of 2023?

Yes. Continue



No. Skip question 5; go 

to question 6.

5. Are you legally separated according to your state law under 

a written separation agreement or a decree of separate 

maintenance and you lived apart from your spouse at the 

end of 2023?

Yes. Continue



No.

STOP

You can’t take the credit.

6. Could you be a qualifying child of another person for 2023? 

(Check “No” if the other person isn't required to file, and 

isn't filing, a 2023 tax return or is filing a 2023 return only 

to claim a refund of withheld income tax or estimated tax 

paid (see Pub. 596 for examples).)

Yes.

STOP

You can't take the 

credit. Enter “No” on 

the dotted line next to 

line 27.

No. Skip Step 4; go to 

Step 5.

Filers Without a Qualifying 

Child

1. Are you a married taxpayer whose filing status is married 

filing separately or head of household?

Yes.

STOP

You can’t take the 

credit.

No. Continue



2. Were you, or your spouse if filing a joint return, at least age 

25 but under age 65 at the end of 2023? (Check “Yes” if 

you, or your spouse if filing a joint return, were born after 

December 31, 1958, and before January 2, 1999.) If your 

spouse died in 2023 or if you are preparing a return for 

someone who died in 2023, 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 2023? 

Members of the military stationed outside the United States, 

see Members of the military, later, before you answer.

Yes. Continue



No.

STOP

You can't take the credit. 

Enter “No” on the dotted 

line next to line 27.

Step 4

40 Need more information or forms? Visit IRS.gov.
4. Are you filing a joint return for 2023?

Yes. Skip questions 5 

and 6; go to Step 5.

No. Continue



5. Could you be a qualifying child of another person for 2023? 

(Check “No” if the other person isn't required to file, and 

isn't filing, a 2023 tax return or is filing a 2023 return only 

to claim a refund of withheld income tax or estimated tax 

paid (see Pub. 596 for examples).)

Yes.

STOP

You can't take the 

credit. Enter “No”

on the dotted line next 

to line 27.

No. Continue



6. Can you be claimed as a dependent on someone else's 2023 

tax return? (If the person who could claim you on their 2023 

tax return is not required to file, and isn't filing a 2023 tax 

return or is filing a 2023 return only to claim a refund of 

withheld income tax or estimated tax paid, check “No.”)

Yes.

STOP

You can't take the 

credit.

No. Go to Step 5.

Earned Income

1. Are you filing Schedule SE because you were a member of 

the clergy or you had church employee income of $108.28 

or more?

Yes. See Clergy or 

Church employees, 

whichever applies.

No. Complete the 

following worksheet.

1. Enter the amount from Form 1040 or 1040-SR, 

line 1z ......................... 1.

2. Enter the Medicaid waiver payment amounts 

excluded from income on Schedule 1 (Form 1040), 

line 8s, unless you choose to include these amounts 

in earned income, in which case enter -0-. See the 

instructions for Schedule 1, line 8s. ........ 2.

TIP

If you and your spouse both received Medicaid waiver 

payments during the year, you and your spouse can make different 

choices about including the full amount of your payments in earned 

income. Enter only the amount of Medicaid waiver payments that you 

or your spouse, if filing a joint return, do not want to include in earned 

income. To include all nontaxable Medicaid waiver payment amounts in 

earned income, enter -0-.

3. Subtract line 2 from line 1 ............. 3.

Step 5

4. Enter all of your nontaxable combat pay if you elect 

to include it in earned income. Also enter the amount 

of your nontaxable combat pay on line 1i of Form 

1040 or 1040-SR. See Combat pay, 

nontaxable, later ................... 4.

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.

5. Add lines 3 and 4. 

This is your earned income ............ 5.

2. Were you self-employed at any time in 2023, or are you 

filing Schedule SE because you were a member of the 

clergy or you had church employee income, or are you 

filing Schedule C as a statutory employee?

Yes. Skip question 3 

and Step 6; go to 

Worksheet B.

No. Continue



3. If you have:

• 3 or more qualifying children who have valid SSNs, is 

your earned income less than $56,838 ($63,398 if 

married filing jointly)?

• 2 qualifying children who have valid SSNs, is your 

earned income less than $52,918 ($59,478 if married 

filing jointly)?

• 1 qualifying child who has a valid SSN, is your earned 

income less than $46,560 ($53,120 if married filing 

jointly)?

• No qualifying children who have valid SSNs, is your 

earned income less than $17,640 ($24,210 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 or 1040-SR, line 1a, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on 

Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of 

the worksheet in Step 5 (instead of entering the actual amount 

from Form 1040 or 1040-SR, line 1a). Be sure to answer “Yes” 

to question 2 in Step 5.

Clergy. The following instructions apply to ministers, members 

of religious orders who have not taken a vow of poverty, and 

Christian Science practitioners. If you are filing Schedule SE 

and the amount on line 2 of that schedule includes an amount 

Step 6

Need more information or forms? Visit IRS.gov. 41
that was also reported on Form 1040 or 1040-SR, line 1z, do the 

following.

1. Enter “Clergy” on the dotted line next to line 27.

2. Determine how much of the amount on Form 1040 or 

1040-SR, line 1z, was also reported on Schedule SE, Part I, 

line 2.

3. Subtract that amount from the amount on Form 1040 or 

1040-SR, line 1z. Enter the result on line 1 of the worksheet in 

Step 5 (instead of entering the actual amount from Form 1040 

or 1040-SR, line 1z).

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 excluded from your income. See Combat Zone Exclusion in Pub. 

3. You can elect to include this pay in your earned income when 

figuring the EIC. The amount of your nontaxable combat pay 

should be shown in box 12 of Form(s) W-2 with code Q. If you 

are filing a joint return and both you and your spouse received 

nontaxable combat pay, you can each make your own election. 

In other words, if one of you makes the election, the other one 

can also make it but doesn't have to.

If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 1i.

Credit figured by the IRS. To have the IRS figure your EIC:

1. Enter “EIC” on the dotted line next to line 27.

2. Be sure you enter the nontaxable combat pay you elect to 

include in earned income by entering that amount on line 1i. 

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 juvenile facility, count as time the child lived with you. Also see 

Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to 

have lived with you for more than half of 2023 if the child was 

born or died in 2023 and your home was this child's home for 

more than half the time the child was alive in 2023 or if you 

adopted the child in 2023, the child was lawfully placed with 

you for legal adoption by you in 2023, or the child was an eligible foster child placed with you during 2023 and your main 

home was the child's main home for more than half the time 

since the child was adopted or placed with you in 2023.

Form 4797 filers. If the amount on Form 1040 or 1040-SR, 

line 7, includes an amount from Form 4797, you must use 

Worksheet 1 in Pub. 596 to see if you can take the EIC. 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 

CAUTION

!

reason other than a math or clerical error. But don’t file Form 

8862 if either of the following applies.

• You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed 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 Schedule EIC wasn't your qualifying child.

 Also, don’t file Form 8862 or take the credit for the:

• 2 years after the most recent tax year for which there was 

a final determination that your EIC claim was due to reckless or 

intentional disregard of the EIC rules, or

• 10 years after the most recent tax year for which there was 

a final determination that your EIC claim was due to fraud.

Foster child. A foster child is any child placed with you by an 

authorized placement agency or by judgment, decree, or other 

order of any court of competent jurisdiction. For more details on 

authorized placement agencies, see Pub. 596.

Married child. A child who was married at the end of 2023 is 

a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child as your dependent except for the special rule for Children of divorced or 

separated parents under Who Qualifies as Your Dependent, earlier.

Members of the military. If you were on extended active duty 

outside the United States, your main home is considered to be in 

the United States during that duty period. Extended active duty 

is military duty ordered for an indefinite period or for a period 

of more than 90 days. Once you begin serving extended active 

duty, you are considered to be on extended active duty even if 

you don’t serve more than 90 days.

Nonresident aliens. If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter 

“No” on the dotted line next to line 27.

Permanently and totally disabled. A person is permanently 

and totally disabled if, at any time in 2023, the person couldn't 

engage in any substantial gainful activity because of a physical 

or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at 

least a year, or (b) can be expected to lead to death.

Qualifying child of more than one person. Even if a child 

meets the conditions to be the qualifying child of more than one 

person, only one person can claim the child as a qualifying child 

for all of the following tax benefits, unless the special rule for 

Children of divorced or separated parents under Who Qualifies 

as Your Dependent, earlier, applies.

1. Child tax credit, credit for other dependents, and additional child tax credit (lines 19 and 28).

2. Head of household filing status.

3. Credit for child and dependent care expenses (Schedule 

3, line 2).

4. Exclusion for dependent care benefits (Form 2441, Part 

III).

5. Earned income credit (line 27).

42 Need more information or forms? Visit IRS.gov.
No other person can take any of the five tax benefits just listed 

based on the qualifying child. If you and any other person can 

claim the child as a qualifying child, the following rules apply. 

For purposes of these rules, the term “parent” means a biological or adoptive parent of an individual. It doesn't include a stepparent or foster parent unless that person has adopted the individual.

• If only one of the persons is the child's parent, the child is 

treated as the qualifying child of the parent.

• If the parents file a joint return together and can claim the 

child as a qualifying child, the child is treated as the qualifying 

child of the parents.

• If the parents don’t file a joint return together but both 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 2023. 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 2023.

• 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 2023.

• 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 qualifying child of the person who had the highest AGI for 2023, but 

only if that person's AGI is higher than the highest AGI of any 

parent of the child who can claim the child.

If, under these rules, you can't claim a child as a qualifying child for the EIC, you may be able to claim the 

EIC under the rules for a taxpayer without a qualifying 

child. For more information, see Pub. 596.

Example. Your child Lee, meets the conditions to be a qualifying child for both you and your parent. Lee doesn't meet the 

conditions to be a qualifying child of any other person, including Lee’s other parent. Under the rules just described, you can 

claim Lee as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your parent can't 

claim any of the five tax benefits listed here based on Lee. 

However, if your parent’s AGI is higher than yours and you 

don’t claim Lee as a qualifying child, Lee is the qualifying child 

of your parent.

For more details and examples, see Pub. 596.

Social security number (SSN). For the EIC, a valid SSN is a 

number issued by the Social Security Administration unless 

TIP

“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. If 

“Not Valid for Employment” is printed on the social security 

card and the card-holder’s immigration status has changed so 

that they are now a U.S. citizen or permanent resident, ask the 

SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed 

on your social security card, your SSN is valid for EIC purposes 

only as long as the DHS authorization is still valid.

To find out how to get an SSN, see Social Security Number 

(SSN) near the beginning of these instructions. If you won't 

have an SSN by the date your return is due, see What if You 

Can't File on Time?

If you didn't have an SSN issued on or before the due date of 

your 2023 return (including extensions), you can't claim the EIC 

on your original or an amended 2023 return. If a child didn't 

have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying 

child in figuring the amount of the EIC on your original or an 

amended 2023 return.

Student. A student is a child who during any part of 5 calendar 

months of 2023 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 offering 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 assistance, or how much you or anyone else can receive, under 

any federal program or under any state or local program financed in whole or in part with federal funds. These programs 

include Temporary Assistance for Needy Families (TANF), 

Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In 

addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. 

Check with your local benefit coordinator to find out if your refund will affect your benefits.

Need more information or forms? Visit IRS.gov. 43
Worksheet A—2023 EIC—Line 27

1040

1040-SR

or

Yes. Skip line 5; enter the amount from line 2 on line 6. 

STOP

Keep for Your Records

Before you begin:

1.

3.

4.

5.

Enter your earned income from Step 5. 1

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

Are the amounts on lines 3 and 1 the same?

No. Go to line 5.

If you have:

Yes. Leave line 5 blank; enter the amount from line 2 on line 6.

No. Look up the amount on line 3 in the EIC Table to nd the 

credit. Be sure you use the correct column for your ling 

status and the number of qualifying children you have who 

have a valid SSN. Enter the credit here.

Enter this amount on 

Form 1040 or 1040-SR, 

line 27.

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 who have a valid SSN, is the amount on

line 3 less than $9,800 ($16,370 if married ling jointly)?

● 1 or more qualifying children who have a valid SSN, is the amount

on line 3 less than $21,560 ($28,120 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 2023.

EIC

1040 or 

1040-SR 

CAUTION

Be sure you are using the correct worksheet. Use this worksheet only if you 

answered “No” to Step 5, question 2. Otherwise, use Worksheet B.

2. 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 qualifying children you have who 

have a valid SSN as dened earlier. Enter the credit here.

If line 2 is zero, You can’t take the credit.

Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.

44 Need more information or forms? Visit IRS.gov.
Worksheet B—2023 EIC—Line 27

STOP

Keep for Your Records

Use this worksheet if you answered “Yes” to Step 5, question 2.

Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.

1a.

2.

3.

1a Enter the amount from Schedule SE, Part I, line 3.

Subtract line 1d from line 1c.

Don’t include on these lines any statutory employee income, any net prot 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

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, Part I, line 4b and line 5a.

1d

Combine lines 1a and 1b.

Enter the amount from Schedule SE, Part I, line 13.

=

=

For example, your 

net earnings from 

self-employment 

were less than $400.

a. 2a Enter any net farm prot 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 prot or (loss) from Schedule C, line 31; and Schedule 

K-1 (Form 1065), box 14, code A (other than farming)*. +

c. Combine lines 2a and 2b. = 2c

Enter the amount from Schedule C, line 1, that you are ling as a 

statutory employee. 3

Part 4

All Filers Using 

Worksheet B

Note. If line 4b 

includes income on 

which you should 

have paid selfemployment 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. You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or 

1040-SR, line 27.

* If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I. 

Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter 

your name and social security number on Schedule SE and attach it to your return.

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

or 1040-SR, line 27.

4a

STOP

b. + 1b

–

3 or more qualifying children who have valid SSNs, is line 4b less than $56,838 ($63,398 if married 

ling jointly)?

●

● 2 qualifying children who have valid SSNs, is line 4b less than $52,918 ($59,478 if married ling jointly)?

● 1 qualifying child who has a valid SSN, is line 4b less than $46,560 ($53,120 if married ling jointly)?

● No qualifying children who have valid SSNs, is line 4b less than $17,640 ($24,210 if married ling jointly)?

Need more information or forms? Visit IRS.gov. 45
Worksheet B—2023 EIC—Line 27—Continued

Yes. Skip line 10; enter the amount from line 7 on line 11.

STOP

6.

7.

8.

9.

10.

Enter your total earned income from Part 4, line 4b. 6

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 qualifying children you have who have a valid SSN. Enter 

the credit here.

Enter the amount from Form 1040 or 1040-SR,

line 11.

Are the amounts on lines 8 and 6 the same?

No. Go to line 10.

If you have:

Yes. Leave line 10 blank; enter the amount from line 7 on line 11.

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 qualifying children you have who have a valid 

SSN. Enter the credit here.

8

11

Part 5

Part 7

All Filers Using 

Worksheet B

Your Earned 

Income Credit

7

If line 7 is zero, You can’t take the credit. 

Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.

No qualifying children who have a valid SSN, is the amount on line 8

less than $9,800 ($16,370 if married ling jointly)?

1 or more qualifying children who have a valid SSN, is the amount on

line 8 less than $21,560 ($28,120 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 2023.

Part 6

Filers Who 

Answered 

“No” on 

Line 9

CAUTION

11.

●

●

1040

1040-SR

or

Enter this amount on 

Form 1040 or 1040-SR, 

line 27.

EIC

1040 or 

1040-SR 

Keep for Your Records

46 Need more information or forms? Visit IRS.gov.
2023 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 surviving spouse and 

the number of children you have is—

2,400

2,450

2,450

2,500

3

1,091

1,114

But less 

than

186 825 970

189 842 990

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 who have valid SSNs as 

defined earlier. Enter the credit from 

that column on your EIC Worksheet.

Example. If your filing status is 

single, you have one qualifying 

child who has a valid SSN, 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 surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

1 50 2 9 10 11 2 9 10 11

50 100 6 26 30 34 6 26 30 34

100 150 10 43 50 56 10 43 50 56

150 200 13 60 70 79 13 60 70 79

200 250 17 77 90 101 17 77 90 101

250 300 21 94 110 124 21 94 110 124

300 350 25 111 130 146 25 111 130 146

350 400 29 128 150 169 29 128 150 169

400 450 33 145 170 191 33 145 170 191

450 500 36 162 190 214 36 162 190 214

500 550 40 179 210 236 40 179 210 236

550 600 44 196 230 259 44 196 230 259

600 650 48 213 250 281 48 213 250 281

650 700 52 230 270 304 52 230 270 304

700 750 55 247 290 326 55 247 290 326

750 800 59 264 310 349 59 264 310 349

800 850 63 281 330 371 63 281 330 371

850 900 67 298 350 394 67 298 350 394

900 950 71 315 370 416 71 315 370 416

950 1,000 75 332 390 439 75 332 390 439

1,000 1,050 78 349 410 461 78 349 410 461

1,050 1,100 82 366 430 484 82 366 430 484

1,100 1,150 86 383 450 506 86 383 450 506

1,150 1,200 90 400 470 529 90 400 470 529

1,200 1,250 94 417 490 551 94 417 490 551

1,250 1,300 98 434 510 574 98 434 510 574

1,300 1,350 101 451 530 596 101 451 530 596

1,350 1,400 105 468 550 619 105 468 550 619

1,400 1,450 109 485 570 641 109 485 570 641

1,450 1,500 113 502 590 664 113 502 590 664

1,500 1,550 117 519 610 686 117 519 610 686

1,550 1,600 120 536 630 709 120 536 630 709

1,600 1,650 124 553 650 731 124 553 650 731

1,650 1,700 128 570 670 754 128 570 670 754

1,700 1,750 132 587 690 776 132 587 690 776

1,750 1,800 136 604 710 799 136 604 710 799

1,800 1,850 140 621 730 821 140 621 730 821

1,850 1,900 143 638 750 844 143 638 750 844

1,900 1,950 147 655 770 866 147 655 770 866

1,950 2,000 151 672 790 889 151 672 790 889

2,000 2,050 155 689 810 911 155 689 810 911

2,050 2,100 159 706 830 934 159 706 830 934

2,100 2,150 163 723 850 956 163 723 850 956

2,150 2,200 166 740 870 979 166 740 870 979

2,200 2,250 170 757 890 1,001 170 757 890 1,001

2,250 2,300 174 774 910 1,024 174 774 910 1,024

2,300 2,350 178 791 930 1,046 178 791 930 1,046

2,350 2,400 182 808 950 1,069 182 808 950 1,069

2,400 2,450 186 825 970 1,091 186 825 970 1,091

2,450 2,500 189 842 990 1,114 189 842 990 1,114

2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136

2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159

2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181

2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204

2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226

2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271

2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294

2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316

2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339

3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361

3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384

3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406

3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429

3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451

3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474

3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496

3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519

3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541

3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564

3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586

3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609

3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631

3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654

3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676

3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699

3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721

3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744

3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766

3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789

4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811

4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834

4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856

4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879

4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901

4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924

4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946

4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969

4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991

4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014

4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036

4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059

4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081

4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104

4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126

4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149

4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171

4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194

4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216

4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239

5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261

5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284

5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306

5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329

5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351

5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374

5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396

5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419

5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441

5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464

5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486

5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

(Continued)

Need more information or forms? Visit IRS.gov. 47
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531

5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554

5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576

5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599

5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621

5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644

5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666

5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689

6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711

6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734

6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756

6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779

6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801

6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824

6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846

6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869

6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891

6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914

6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936

6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959

6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981

6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004

6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026

6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049

6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071

6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094

6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116

6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139

7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161

7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184

7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206

7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229

7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251

7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274

7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296

7,350 7,400 564 2,508 2,950 3,319 564 2,508 2,950 3,319

7,400 7,450 568 2,525 2,970 3,341 568 2,525 2,970 3,341

7,450 7,500 572 2,542 2,990 3,364 572 2,542 2,990 3,364

7,500 7,550 576 2,559 3,010 3,386 576 2,559 3,010 3,386

7,550 7,600 579 2,576 3,030 3,409 579 2,576 3,030 3,409

7,600 7,650 583 2,593 3,050 3,431 583 2,593 3,050 3,431

7,650 7,700 587 2,610 3,070 3,454 587 2,610 3,070 3,454

7,700 7,750 591 2,627 3,090 3,476 591 2,627 3,090 3,476

7,750 7,800 595 2,644 3,110 3,499 595 2,644 3,110 3,499

7,800 7,850 600 2,661 3,130 3,521 600 2,661 3,130 3,521

7,850 7,900 600 2,678 3,150 3,544 600 2,678 3,150 3,544

7,900 7,950 600 2,695 3,170 3,566 600 2,695 3,170 3,566

7,950 8,000 600 2,712 3,190 3,589 600 2,712 3,190 3,589

8,000 8,050 600 2,729 3,210 3,611 600 2,729 3,210 3,611

8,050 8,100 600 2,746 3,230 3,634 600 2,746 3,230 3,634

8,100 8,150 600 2,763 3,250 3,656 600 2,763 3,250 3,656

8,150 8,200 600 2,780 3,270 3,679 600 2,780 3,270 3,679

8,200 8,250 600 2,797 3,290 3,701 600 2,797 3,290 3,701

8,250 8,300 600 2,814 3,310 3,724 600 2,814 3,310 3,724

8,300 8,350 600 2,831 3,330 3,746 600 2,831 3,330 3,746

8,350 8,400 600 2,848 3,350 3,769 600 2,848 3,350 3,769

8,400 8,450 600 2,865 3,370 3,791 600 2,865 3,370 3,791

8,450 8,500 600 2,882 3,390 3,814 600 2,882 3,390 3,814

8,500 8,550 600 2,899 3,410 3,836 600 2,899 3,410 3,836

8,550 8,600 600 2,916 3,430 3,859 600 2,916 3,430 3,859

8,600 8,650 600 2,933 3,450 3,881 600 2,933 3,450 3,881

8,650 8,700 600 2,950 3,470 3,904 600 2,950 3,470 3,904

8,700 8,750 600 2,967 3,490 3,926 600 2,967 3,490 3,926

8,750 8,800 600 2,984 3,510 3,949 600 2,984 3,510 3,949

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

8,800 8,850 600 3,001 3,530 3,971 600 3,001 3,530 3,971

8,850 8,900 600 3,018 3,550 3,994 600 3,018 3,550 3,994

8,900 8,950 600 3,035 3,570 4,016 600 3,035 3,570 4,016

8,950 9,000 600 3,052 3,590 4,039 600 3,052 3,590 4,039

9,000 9,050 600 3,069 3,610 4,061 600 3,069 3,610 4,061

9,050 9,100 600 3,086 3,630 4,084 600 3,086 3,630 4,084

9,100 9,150 600 3,103 3,650 4,106 600 3,103 3,650 4,106

9,150 9,200 600 3,120 3,670 4,129 600 3,120 3,670 4,129

9,200 9,250 600 3,137 3,690 4,151 600 3,137 3,690 4,151

9,250 9,300 600 3,154 3,710 4,174 600 3,154 3,710 4,174

9,300 9,350 600 3,171 3,730 4,196 600 3,171 3,730 4,196

9,350 9,400 600 3,188 3,750 4,219 600 3,188 3,750 4,219

9,400 9,450 600 3,205 3,770 4,241 600 3,205 3,770 4,241

9,450 9,500 600 3,222 3,790 4,264 600 3,222 3,790 4,264

9,500 9,550 600 3,239 3,810 4,286 600 3,239 3,810 4,286

9,550 9,600 600 3,256 3,830 4,309 600 3,256 3,830 4,309

9,600 9,650 600 3,273 3,850 4,331 600 3,273 3,850 4,331

9,650 9,700 600 3,290 3,870 4,354 600 3,290 3,870 4,354

9,700 9,750 600 3,307 3,890 4,376 600 3,307 3,890 4,376

9,750 9,800 600 3,324 3,910 4,399 600 3,324 3,910 4,399

9,800 9,850 598 3,341 3,930 4,421 600 3,341 3,930 4,421

9,850 9,900 594 3,358 3,950 4,444 600 3,358 3,950 4,444

9,900 9,950 590 3,375 3,970 4,466 600 3,375 3,970 4,466

9,950 10,000 586 3,392 3,990 4,489 600 3,392 3,990 4,489

10,000 10,050 583 3,409 4,010 4,511 600 3,409 4,010 4,511

10,050 10,100 579 3,426 4,030 4,534 600 3,426 4,030 4,534

10,100 10,150 575 3,443 4,050 4,556 600 3,443 4,050 4,556

10,150 10,200 571 3,460 4,070 4,579 600 3,460 4,070 4,579

10,200 10,250 567 3,477 4,090 4,601 600 3,477 4,090 4,601

10,250 10,300 563 3,494 4,110 4,624 600 3,494 4,110 4,624

10,300 10,350 560 3,511 4,130 4,646 600 3,511 4,130 4,646

10,350 10,400 556 3,528 4,150 4,669 600 3,528 4,150 4,669

10,400 10,450 552 3,545 4,170 4,691 600 3,545 4,170 4,691

10,450 10,500 548 3,562 4,190 4,714 600 3,562 4,190 4,714

10,500 10,550 544 3,579 4,210 4,736 600 3,579 4,210 4,736

10,550 10,600 540 3,596 4,230 4,759 600 3,596 4,230 4,759

10,600 10,650 537 3,613 4,250 4,781 600 3,613 4,250 4,781

10,650 10,700 533 3,630 4,270 4,804 600 3,630 4,270 4,804

10,700 10,750 529 3,647 4,290 4,826 600 3,647 4,290 4,826

10,750 10,800 525 3,664 4,310 4,849 600 3,664 4,310 4,849

10,800 10,850 521 3,681 4,330 4,871 600 3,681 4,330 4,871

10,850 10,900 518 3,698 4,350 4,894 600 3,698 4,350 4,894

10,900 10,950 514 3,715 4,370 4,916 600 3,715 4,370 4,916

10,950 11,000 510 3,732 4,390 4,939 600 3,732 4,390 4,939

11,000 11,050 506 3,749 4,410 4,961 600 3,749 4,410 4,961

11,050 11,100 502 3,766 4,430 4,984 600 3,766 4,430 4,984

11,100 11,150 498 3,783 4,450 5,006 600 3,783 4,450 5,006

11,150 11,200 495 3,800 4,470 5,029 600 3,800 4,470 5,029

11,200 11,250 491 3,817 4,490 5,051 600 3,817 4,490 5,051

11,250 11,300 487 3,834 4,510 5,074 600 3,834 4,510 5,074

11,300 11,350 483 3,851 4,530 5,096 600 3,851 4,530 5,096

11,350 11,400 479 3,868 4,550 5,119 600 3,868 4,550 5,119

11,400 11,450 475 3,885 4,570 5,141 600 3,885 4,570 5,141

11,450 11,500 472 3,902 4,590 5,164 600 3,902 4,590 5,164

11,500 11,550 468 3,919 4,610 5,186 600 3,919 4,610 5,186

11,550 11,600 464 3,936 4,630 5,209 600 3,936 4,630 5,209

11,600 11,650 460 3,953 4,650 5,231 600 3,953 4,650 5,231

11,650 11,700 456 3,970 4,670 5,254 600 3,970 4,670 5,254

11,700 11,750 452 3,987 4,690 5,276 600 3,987 4,690 5,276

11,750 11,800 449 3,995 4,710 5,299 600 3,995 4,710 5,299

11,800 11,850 445 3,995 4,730 5,321 600 3,995 4,730 5,321

11,850 11,900 441 3,995 4,750 5,344 600 3,995 4,750 5,344

11,900 11,950 437 3,995 4,770 5,366 600 3,995 4,770 5,366

11,950 12,000 433 3,995 4,790 5,389 600 3,995 4,790 5,389

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

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

(Continued)

48 Need more information or forms? Visit IRS.gov.
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

12,000 12,050 430 3,995 4,810 5,411 600 3,995 4,810 5,411

12,050 12,100 426 3,995 4,830 5,434 600 3,995 4,830 5,434

12,100 12,150 422 3,995 4,850 5,456 600 3,995 4,850 5,456

12,150 12,200 418 3,995 4,870 5,479 600 3,995 4,870 5,479

12,200 12,250 414 3,995 4,890 5,501 600 3,995 4,890 5,501

12,250 12,300 410 3,995 4,910 5,524 600 3,995 4,910 5,524

12,300 12,350 407 3,995 4,930 5,546 600 3,995 4,930 5,546

12,350 12,400 403 3,995 4,950 5,569 600 3,995 4,950 5,569

12,400 12,450 399 3,995 4,970 5,591 600 3,995 4,970 5,591

12,450 12,500 395 3,995 4,990 5,614 600 3,995 4,990 5,614

12,500 12,550 391 3,995 5,010 5,636 600 3,995 5,010 5,636

12,550 12,600 387 3,995 5,030 5,659 600 3,995 5,030 5,659

12,600 12,650 384 3,995 5,050 5,681 600 3,995 5,050 5,681

12,650 12,700 380 3,995 5,070 5,704 600 3,995 5,070 5,704

12,700 12,750 376 3,995 5,090 5,726 600 3,995 5,090 5,726

12,750 12,800 372 3,995 5,110 5,749 600 3,995 5,110 5,749

12,800 12,850 368 3,995 5,130 5,771 600 3,995 5,130 5,771

12,850 12,900 365 3,995 5,150 5,794 600 3,995 5,150 5,794

12,900 12,950 361 3,995 5,170 5,816 600 3,995 5,170 5,816

12,950 13,000 357 3,995 5,190 5,839 600 3,995 5,190 5,839

13,000 13,050 353 3,995 5,210 5,861 600 3,995 5,210 5,861

13,050 13,100 349 3,995 5,230 5,884 600 3,995 5,230 5,884

13,100 13,150 345 3,995 5,250 5,906 600 3,995 5,250 5,906

13,150 13,200 342 3,995 5,270 5,929 600 3,995 5,270 5,929

13,200 13,250 338 3,995 5,290 5,951 600 3,995 5,290 5,951

13,250 13,300 334 3,995 5,310 5,974 600 3,995 5,310 5,974

13,300 13,350 330 3,995 5,330 5,996 600 3,995 5,330 5,996

13,350 13,400 326 3,995 5,350 6,019 600 3,995 5,350 6,019

13,400 13,450 322 3,995 5,370 6,041 600 3,995 5,370 6,041

13,450 13,500 319 3,995 5,390 6,064 600 3,995 5,390 6,064

13,500 13,550 315 3,995 5,410 6,086 600 3,995 5,410 6,086

13,550 13,600 311 3,995 5,430 6,109 600 3,995 5,430 6,109

13,600 13,650 307 3,995 5,450 6,131 600 3,995 5,450 6,131

13,650 13,700 303 3,995 5,470 6,154 600 3,995 5,470 6,154

13,700 13,750 299 3,995 5,490 6,176 600 3,995 5,490 6,176

13,750 13,800 296 3,995 5,510 6,199 600 3,995 5,510 6,199

13,800 13,850 292 3,995 5,530 6,221 600 3,995 5,530 6,221

13,850 13,900 288 3,995 5,550 6,244 600 3,995 5,550 6,244

13,900 13,950 284 3,995 5,570 6,266 600 3,995 5,570 6,266

13,950 14,000 280 3,995 5,590 6,289 600 3,995 5,590 6,289

14,000 14,050 277 3,995 5,610 6,311 600 3,995 5,610 6,311

14,050 14,100 273 3,995 5,630 6,334 600 3,995 5,630 6,334

14,100 14,150 269 3,995 5,650 6,356 600 3,995 5,650 6,356

14,150 14,200 265 3,995 5,670 6,379 600 3,995 5,670 6,379

14,200 14,250 261 3,995 5,690 6,401 600 3,995 5,690 6,401

14,250 14,300 257 3,995 5,710 6,424 600 3,995 5,710 6,424

14,300 14,350 254 3,995 5,730 6,446 600 3,995 5,730 6,446

14,350 14,400 250 3,995 5,750 6,469 600 3,995 5,750 6,469

14,400 14,450 246 3,995 5,770 6,491 600 3,995 5,770 6,491

14,450 14,500 242 3,995 5,790 6,514 600 3,995 5,790 6,514

14,500 14,550 238 3,995 5,810 6,536 600 3,995 5,810 6,536

14,550 14,600 234 3,995 5,830 6,559 600 3,995 5,830 6,559

14,600 14,650 231 3,995 5,850 6,581 600 3,995 5,850 6,581

14,650 14,700 227 3,995 5,870 6,604 600 3,995 5,870 6,604

14,700 14,750 223 3,995 5,890 6,626 600 3,995 5,890 6,626

14,750 14,800 219 3,995 5,910 6,649 600 3,995 5,910 6,649

14,800 14,850 215 3,995 5,930 6,671 600 3,995 5,930 6,671

14,850 14,900 212 3,995 5,950 6,694 600 3,995 5,950 6,694

14,900 14,950 208 3,995 5,970 6,716 600 3,995 5,970 6,716

14,950 15,000 204 3,995 5,990 6,739 600 3,995 5,990 6,739

15,000 15,050 200 3,995 6,010 6,761 600 3,995 6,010 6,761

15,050 15,100 196 3,995 6,030 6,784 600 3,995 6,030 6,784

15,100 15,150 192 3,995 6,050 6,806 600 3,995 6,050 6,806

15,150 15,200 189 3,995 6,070 6,829 600 3,995 6,070 6,829

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

15,200 15,250 185 3,995 6,090 6,851 600 3,995 6,090 6,851

15,250 15,300 181 3,995 6,110 6,874 600 3,995 6,110 6,874

15,300 15,350 177 3,995 6,130 6,896 600 3,995 6,130 6,896

15,350 15,400 173 3,995 6,150 6,919 600 3,995 6,150 6,919

15,400 15,450 169 3,995 6,170 6,941 600 3,995 6,170 6,941

15,450 15,500 166 3,995 6,190 6,964 600 3,995 6,190 6,964

15,500 15,550 162 3,995 6,210 6,986 600 3,995 6,210 6,986

15,550 15,600 158 3,995 6,230 7,009 600 3,995 6,230 7,009

15,600 15,650 154 3,995 6,250 7,031 600 3,995 6,250 7,031

15,650 15,700 150 3,995 6,270 7,054 600 3,995 6,270 7,054

15,700 15,750 146 3,995 6,290 7,076 600 3,995 6,290 7,076

15,750 15,800 143 3,995 6,310 7,099 600 3,995 6,310 7,099

15,800 15,850 139 3,995 6,330 7,121 600 3,995 6,330 7,121

15,850 15,900 135 3,995 6,350 7,144 600 3,995 6,350 7,144

15,900 15,950 131 3,995 6,370 7,166 600 3,995 6,370 7,166

15,950 16,000 127 3,995 6,390 7,189 600 3,995 6,390 7,189

16,000 16,050 124 3,995 6,410 7,211 600 3,995 6,410 7,211

16,050 16,100 120 3,995 6,430 7,234 600 3,995 6,430 7,234

16,100 16,150 116 3,995 6,450 7,256 600 3,995 6,450 7,256

16,150 16,200 112 3,995 6,470 7,279 600 3,995 6,470 7,279

16,200 16,250 108 3,995 6,490 7,301 600 3,995 6,490 7,301

16,250 16,300 104 3,995 6,510 7,324 600 3,995 6,510 7,324

16,300 16,350 101 3,995 6,530 7,346 600 3,995 6,530 7,346

16,350 16,400 97 3,995 6,550 7,369 600 3,995 6,550 7,369

16,400 16,450 93 3,995 6,570 7,391 596 3,995 6,570 7,391

16,450 16,500 89 3,995 6,590 7,414 592 3,995 6,590 7,414

16,500 16,550 85 3,995 6,604 7,430 588 3,995 6,604 7,430

16,550 16,600 81 3,995 6,604 7,430 584 3,995 6,604 7,430

16,600 16,650 78 3,995 6,604 7,430 580 3,995 6,604 7,430

16,650 16,700 74 3,995 6,604 7,430 576 3,995 6,604 7,430

16,700 16,750 70 3,995 6,604 7,430 573 3,995 6,604 7,430

16,750 16,800 66 3,995 6,604 7,430 569 3,995 6,604 7,430

16,800 16,850 62 3,995 6,604 7,430 565 3,995 6,604 7,430

16,850 16,900 59 3,995 6,604 7,430 561 3,995 6,604 7,430

16,900 16,950 55 3,995 6,604 7,430 557 3,995 6,604 7,430

16,950 17,000 51 3,995 6,604 7,430 553 3,995 6,604 7,430

17,000 17,050 47 3,995 6,604 7,430 550 3,995 6,604 7,430

17,050 17,100 43 3,995 6,604 7,430 546 3,995 6,604 7,430

17,100 17,150 39 3,995 6,604 7,430 542 3,995 6,604 7,430

17,150 17,200 36 3,995 6,604 7,430 538 3,995 6,604 7,430

17,200 17,250 32 3,995 6,604 7,430 534 3,995 6,604 7,430

17,250 17,300 28 3,995 6,604 7,430 531 3,995 6,604 7,430

17,300 17,350 24 3,995 6,604 7,430 527 3,995 6,604 7,430

17,350 17,400 20 3,995 6,604 7,430 523 3,995 6,604 7,430

17,400 17,450 16 3,995 6,604 7,430 519 3,995 6,604 7,430

17,450 17,500 13 3,995 6,604 7,430 515 3,995 6,604 7,430

17,500 17,550 9 3,995 6,604 7,430 511 3,995 6,604 7,430

17,550 17,600 5 3,995 6,604 7,430 508 3,995 6,604 7,430

17,600 17,650 * 3,995 6,604 7,430 504 3,995 6,604 7,430

17,650 17,700 0 3,995 6,604 7,430 500 3,995 6,604 7,430

17,700 17,750 0 3,995 6,604 7,430 496 3,995 6,604 7,430

17,750 17,800 0 3,995 6,604 7,430 492 3,995 6,604 7,430

17,800 17,850 0 3,995 6,604 7,430 488 3,995 6,604 7,430

17,850 17,900 0 3,995 6,604 7,430 485 3,995 6,604 7,430

17,900 17,950 0 3,995 6,604 7,430 481 3,995 6,604 7,430

17,950 18,000 0 3,995 6,604 7,430 477 3,995 6,604 7,430

18,000 18,050 0 3,995 6,604 7,430 473 3,995 6,604 7,430

18,050 18,100 0 3,995 6,604 7,430 469 3,995 6,604 7,430

18,100 18,150 0 3,995 6,604 7,430 466 3,995 6,604 7,430

18,150 18,200 0 3,995 6,604 7,430 462 3,995 6,604 7,430

18,200 18,250 0 3,995 6,604 7,430 458 3,995 6,604 7,430

18,250 18,300 0 3,995 6,604 7,430 454 3,995 6,604 7,430

18,300 18,350 0 3,995 6,604 7,430 450 3,995 6,604 7,430

18,350 18,400 0 3,995 6,604 7,430 446 3,995 6,604 7,430

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

* If the amount you are looking up from the worksheet is at least $17,600 but less than $17,640, and you have no qualifying children who have valid 

SSNs, your credit is $2.

If the amount you are looking up from the worksheet is $17,640 or more, and you have no qualifying children who have valid SSNs, you can’t take the 

credit.

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

(Continued)

Need more information or forms? Visit IRS.gov. 49
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

18,400 18,450 0 3,995 6,604 7,430 443 3,995 6,604 7,430

18,450 18,500 0 3,995 6,604 7,430 439 3,995 6,604 7,430

18,500 18,550 0 3,995 6,604 7,430 435 3,995 6,604 7,430

18,550 18,600 0 3,995 6,604 7,430 431 3,995 6,604 7,430

18,600 18,650 0 3,995 6,604 7,430 427 3,995 6,604 7,430

18,650 18,700 0 3,995 6,604 7,430 423 3,995 6,604 7,430

18,700 18,750 0 3,995 6,604 7,430 420 3,995 6,604 7,430

18,750 18,800 0 3,995 6,604 7,430 416 3,995 6,604 7,430

18,800 18,850 0 3,995 6,604 7,430 412 3,995 6,604 7,430

18,850 18,900 0 3,995 6,604 7,430 408 3,995 6,604 7,430

18,900 18,950 0 3,995 6,604 7,430 404 3,995 6,604 7,430

18,950 19,000 0 3,995 6,604 7,430 400 3,995 6,604 7,430

19,000 19,050 0 3,995 6,604 7,430 397 3,995 6,604 7,430

19,050 19,100 0 3,995 6,604 7,430 393 3,995 6,604 7,430

19,100 19,150 0 3,995 6,604 7,430 389 3,995 6,604 7,430

19,150 19,200 0 3,995 6,604 7,430 385 3,995 6,604 7,430

19,200 19,250 0 3,995 6,604 7,430 381 3,995 6,604 7,430

19,250 19,300 0 3,995 6,604 7,430 378 3,995 6,604 7,430

19,300 19,350 0 3,995 6,604 7,430 374 3,995 6,604 7,430

19,350 19,400 0 3,995 6,604 7,430 370 3,995 6,604 7,430

19,400 19,450 0 3,995 6,604 7,430 366 3,995 6,604 7,430

19,450 19,500 0 3,995 6,604 7,430 362 3,995 6,604 7,430

19,500 19,550 0 3,995 6,604 7,430 358 3,995 6,604 7,430

19,550 19,600 0 3,995 6,604 7,430 355 3,995 6,604 7,430

19,600 19,650 0 3,995 6,604 7,430 351 3,995 6,604 7,430

19,650 19,700 0 3,995 6,604 7,430 347 3,995 6,604 7,430

19,700 19,750 0 3,995 6,604 7,430 343 3,995 6,604 7,430

19,750 19,800 0 3,995 6,604 7,430 339 3,995 6,604 7,430

19,800 19,850 0 3,995 6,604 7,430 335 3,995 6,604 7,430

19,850 19,900 0 3,995 6,604 7,430 332 3,995 6,604 7,430

19,900 19,950 0 3,995 6,604 7,430 328 3,995 6,604 7,430

19,950 20,000 0 3,995 6,604 7,430 324 3,995 6,604 7,430

20,000 20,050 0 3,995 6,604 7,430 320 3,995 6,604 7,430

20,050 20,100 0 3,995 6,604 7,430 316 3,995 6,604 7,430

20,100 20,150 0 3,995 6,604 7,430 313 3,995 6,604 7,430

20,150 20,200 0 3,995 6,604 7,430 309 3,995 6,604 7,430

20,200 20,250 0 3,995 6,604 7,430 305 3,995 6,604 7,430

20,250 20,300 0 3,995 6,604 7,430 301 3,995 6,604 7,430

20,300 20,350 0 3,995 6,604 7,430 297 3,995 6,604 7,430

20,350 20,400 0 3,995 6,604 7,430 293 3,995 6,604 7,430

20,400 20,450 0 3,995 6,604 7,430 290 3,995 6,604 7,430

20,450 20,500 0 3,995 6,604 7,430 286 3,995 6,604 7,430

20,500 20,550 0 3,995 6,604 7,430 282 3,995 6,604 7,430

20,550 20,600 0 3,995 6,604 7,430 278 3,995 6,604 7,430

20,600 20,650 0 3,995 6,604 7,430 274 3,995 6,604 7,430

20,650 20,700 0 3,995 6,604 7,430 270 3,995 6,604 7,430

20,700 20,750 0 3,995 6,604 7,430 267 3,995 6,604 7,430

20,750 20,800 0 3,995 6,604 7,430 263 3,995 6,604 7,430

20,800 20,850 0 3,995 6,604 7,430 259 3,995 6,604 7,430

20,850 20,900 0 3,995 6,604 7,430 255 3,995 6,604 7,430

20,900 20,950 0 3,995 6,604 7,430 251 3,995 6,604 7,430

20,950 21,000 0 3,995 6,604 7,430 247 3,995 6,604 7,430

21,000 21,050 0 3,995 6,604 7,430 244 3,995 6,604 7,430

21,050 21,100 0 3,995 6,604 7,430 240 3,995 6,604 7,430

21,100 21,150 0 3,995 6,604 7,430 236 3,995 6,604 7,430

21,150 21,200 0 3,995 6,604 7,430 232 3,995 6,604 7,430

21,200 21,250 0 3,995 6,604 7,430 228 3,995 6,604 7,430

21,250 21,300 0 3,995 6,604 7,430 225 3,995 6,604 7,430

21,300 21,350 0 3,995 6,604 7,430 221 3,995 6,604 7,430

21,350 21,400 0 3,995 6,604 7,430 217 3,995 6,604 7,430

21,400 21,450 0 3,995 6,604 7,430 213 3,995 6,604 7,430

21,450 21,500 0 3,995 6,604 7,430 209 3,995 6,604 7,430

21,500 21,550 0 3,995 6,604 7,430 205 3,995 6,604 7,430

21,550 21,600 0 3,995 6,604 7,430 202 3,995 6,604 7,430

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

21,600 21,650 0 3,985 6,590 7,416 198 3,995 6,604 7,430

21,650 21,700 0 3,977 6,580 7,405 194 3,995 6,604 7,430

21,700 21,750 0 3,969 6,569 7,395 190 3,995 6,604 7,430

21,750 21,800 0 3,961 6,559 7,384 186 3,995 6,604 7,430

21,800 21,850 0 3,953 6,548 7,374 182 3,995 6,604 7,430

21,850 21,900 0 3,945 6,538 7,363 179 3,995 6,604 7,430

21,900 21,950 0 3,937 6,527 7,353 175 3,995 6,604 7,430

21,950 22,000 0 3,929 6,517 7,342 171 3,995 6,604 7,430

22,000 22,050 0 3,921 6,506 7,332 167 3,995 6,604 7,430

22,050 22,100 0 3,913 6,496 7,321 163 3,995 6,604 7,430

22,100 22,150 0 3,905 6,485 7,311 160 3,995 6,604 7,430

22,150 22,200 0 3,897 6,474 7,300 156 3,995 6,604 7,430

22,200 22,250 0 3,889 6,464 7,289 152 3,995 6,604 7,430

22,250 22,300 0 3,881 6,453 7,279 148 3,995 6,604 7,430

22,300 22,350 0 3,873 6,443 7,268 144 3,995 6,604 7,430

22,350 22,400 0 3,865 6,432 7,258 140 3,995 6,604 7,430

22,400 22,450 0 3,857 6,422 7,247 137 3,995 6,604 7,430

22,450 22,500 0 3,849 6,411 7,237 133 3,995 6,604 7,430

22,500 22,550 0 3,841 6,401 7,226 129 3,995 6,604 7,430

22,550 22,600 0 3,833 6,390 7,216 125 3,995 6,604 7,430

22,600 22,650 0 3,825 6,380 7,205 121 3,995 6,604 7,430

22,650 22,700 0 3,817 6,369 7,195 117 3,995 6,604 7,430

22,700 22,750 0 3,809 6,359 7,184 114 3,995 6,604 7,430

22,750 22,800 0 3,801 6,348 7,174 110 3,995 6,604 7,430

22,800 22,850 0 3,793 6,338 7,163 106 3,995 6,604 7,430

22,850 22,900 0 3,785 6,327 7,153 102 3,995 6,604 7,430

22,900 22,950 0 3,777 6,317 7,142 98 3,995 6,604 7,430

22,950 23,000 0 3,769 6,306 7,132 94 3,995 6,604 7,430

23,000 23,050 0 3,761 6,295 7,121 91 3,995 6,604 7,430

23,050 23,100 0 3,753 6,285 7,110 87 3,995 6,604 7,430

23,100 23,150 0 3,745 6,274 7,100 83 3,995 6,604 7,430

23,150 23,200 0 3,737 6,264 7,089 79 3,995 6,604 7,430

23,200 23,250 0 3,729 6,253 7,079 75 3,995 6,604 7,430

23,250 23,300 0 3,721 6,243 7,068 72 3,995 6,604 7,430

23,300 23,350 0 3,713 6,232 7,058 68 3,995 6,604 7,430

23,350 23,400 0 3,705 6,222 7,047 64 3,995 6,604 7,430

23,400 23,450 0 3,697 6,211 7,037 60 3,995 6,604 7,430

23,450 23,500 0 3,689 6,201 7,026 56 3,995 6,604 7,430

23,500 23,550 0 3,681 6,190 7,016 52 3,995 6,604 7,430

23,550 23,600 0 3,673 6,180 7,005 49 3,995 6,604 7,430

23,600 23,650 0 3,665 6,169 6,995 45 3,995 6,604 7,430

23,650 23,700 0 3,657 6,159 6,984 41 3,995 6,604 7,430

23,700 23,750 0 3,649 6,148 6,974 37 3,995 6,604 7,430

23,750 23,800 0 3,641 6,138 6,963 33 3,995 6,604 7,430

23,800 23,850 0 3,633 6,127 6,952 29 3,995 6,604 7,430

23,850 23,900 0 3,625 6,116 6,942 26 3,995 6,604 7,430

23,900 23,950 0 3,617 6,106 6,931 22 3,995 6,604 7,430

23,950 24,000 0 3,609 6,095 6,921 18 3,995 6,604 7,430

24,000 24,050 0 3,601 6,085 6,910 14 3,995 6,604 7,430

24,050 24,100 0 3,593 6,074 6,900 10 3,995 6,604 7,430

24,100 24,150 0 3,585 6,064 6,889 7 3,995 6,604 7,430

24,150 24,200 0 3,577 6,053 6,879 3 3,995 6,604 7,430

24,200 24,250 0 3,569 6,043 6,868 * 3,995 6,604 7,430

24,250 24,300 0 3,561 6,032 6,858 0 3,995 6,604 7,430

24,300 24,350 0 3,553 6,022 6,847 0 3,995 6,604 7,430

24,350 24,400 0 3,545 6,011 6,837 0 3,995 6,604 7,430

24,400 24,450 0 3,537 6,001 6,826 0 3,995 6,604 7,430

24,450 24,500 0 3,529 5,990 6,816 0 3,995 6,604 7,430

24,500 24,550 0 3,521 5,980 6,805 0 3,995 6,604 7,430

24,550 24,600 0 3,513 5,969 6,795 0 3,995 6,604 7,430

24,600 24,650 0 3,505 5,959 6,784 0 3,995 6,604 7,430

24,650 24,700 0 3,497 5,948 6,773 0 3,995 6,604 7,430

24,700 24,750 0 3,489 5,937 6,763 0 3,995 6,604 7,430

24,750 24,800 0 3,481 5,927 6,752 0 3,995 6,604 7,430

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

* If the amount you are looking up from the worksheet is at least $24,200 but less than $24,210, and you have no qualifying children who have valid 

SSNs, your credit is $0.

If the amount you are looking up from the worksheet is at least $24,210 or more, and you have no qualifying children who have valid SSNs, you can’t 

take the credit.

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

(Continued)

50 Need more information or forms? Visit IRS.gov.
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

24,800 24,850 0 3,473 5,916 6,742 0 3,995 6,604 7,430

24,850 24,900 0 3,465 5,906 6,731 0 3,995 6,604 7,430

24,900 24,950 0 3,457 5,895 6,721 0 3,995 6,604 7,430

24,950 25,000 0 3,449 5,885 6,710 0 3,995 6,604 7,430

25,000 25,050 0 3,441 5,874 6,700 0 3,995 6,604 7,430

25,050 25,100 0 3,433 5,864 6,689 0 3,995 6,604 7,430

25,100 25,150 0 3,425 5,853 6,679 0 3,995 6,604 7,430

25,150 25,200 0 3,417 5,843 6,668 0 3,995 6,604 7,430

25,200 25,250 0 3,409 5,832 6,658 0 3,995 6,604 7,430

25,250 25,300 0 3,401 5,822 6,647 0 3,995 6,604 7,430

25,300 25,350 0 3,393 5,811 6,637 0 3,995 6,604 7,430

25,350 25,400 0 3,385 5,801 6,626 0 3,995 6,604 7,430

25,400 25,450 0 3,377 5,790 6,616 0 3,995 6,604 7,430

25,450 25,500 0 3,369 5,780 6,605 0 3,995 6,604 7,430

25,500 25,550 0 3,361 5,769 6,594 0 3,995 6,604 7,430

25,550 25,600 0 3,353 5,758 6,584 0 3,995 6,604 7,430

25,600 25,650 0 3,345 5,748 6,573 0 3,995 6,604 7,430

25,650 25,700 0 3,337 5,737 6,563 0 3,995 6,604 7,430

25,700 25,750 0 3,329 5,727 6,552 0 3,995 6,604 7,430

25,750 25,800 0 3,321 5,716 6,542 0 3,995 6,604 7,430

25,800 25,850 0 3,313 5,706 6,531 0 3,995 6,604 7,430

25,850 25,900 0 3,305 5,695 6,521 0 3,995 6,604 7,430

25,900 25,950 0 3,297 5,685 6,510 0 3,995 6,604 7,430

25,950 26,000 0 3,289 5,674 6,500 0 3,995 6,604 7,430

26,000 26,050 0 3,281 5,664 6,489 0 3,995 6,604 7,430

26,050 26,100 0 3,274 5,653 6,479 0 3,995 6,604 7,430

26,100 26,150 0 3,266 5,643 6,468 0 3,995 6,604 7,430

26,150 26,200 0 3,258 5,632 6,458 0 3,995 6,604 7,430

26,200 26,250 0 3,250 5,622 6,447 0 3,995 6,604 7,430

26,250 26,300 0 3,242 5,611 6,437 0 3,995 6,604 7,430

26,300 26,350 0 3,234 5,600 6,426 0 3,995 6,604 7,430

26,350 26,400 0 3,226 5,590 6,415 0 3,995 6,604 7,430

26,400 26,450 0 3,218 5,579 6,405 0 3,995 6,604 7,430

26,450 26,500 0 3,210 5,569 6,394 0 3,995 6,604 7,430

26,500 26,550 0 3,202 5,558 6,384 0 3,995 6,604 7,430

26,550 26,600 0 3,194 5,548 6,373 0 3,995 6,604 7,430

26,600 26,650 0 3,186 5,537 6,363 0 3,995 6,604 7,430

26,650 26,700 0 3,178 5,527 6,352 0 3,995 6,604 7,430

26,700 26,750 0 3,170 5,516 6,342 0 3,995 6,604 7,430

26,750 26,800 0 3,162 5,506 6,331 0 3,995 6,604 7,430

26,800 26,850 0 3,154 5,495 6,321 0 3,995 6,604 7,430

26,850 26,900 0 3,146 5,485 6,310 0 3,995 6,604 7,430

26,900 26,950 0 3,138 5,474 6,300 0 3,995 6,604 7,430

26,950 27,000 0 3,130 5,464 6,289 0 3,995 6,604 7,430

27,000 27,050 0 3,122 5,453 6,279 0 3,995 6,604 7,430

27,050 27,100 0 3,114 5,443 6,268 0 3,995 6,604 7,430

27,100 27,150 0 3,106 5,432 6,258 0 3,995 6,604 7,430

27,150 27,200 0 3,098 5,421 6,247 0 3,995 6,604 7,430

27,200 27,250 0 3,090 5,411 6,236 0 3,995 6,604 7,430

27,250 27,300 0 3,082 5,400 6,226 0 3,995 6,604 7,430

27,300 27,350 0 3,074 5,390 6,215 0 3,995 6,604 7,430

27,350 27,400 0 3,066 5,379 6,205 0 3,995 6,604 7,430

27,400 27,450 0 3,058 5,369 6,194 0 3,995 6,604 7,430

27,450 27,500 0 3,050 5,358 6,184 0 3,995 6,604 7,430

27,500 27,550 0 3,042 5,348 6,173 0 3,995 6,604 7,430

27,550 27,600 0 3,034 5,337 6,163 0 3,995 6,604 7,430

27,600 27,650 0 3,026 5,327 6,152 0 3,995 6,604 7,430

27,650 27,700 0 3,018 5,316 6,142 0 3,995 6,604 7,430

27,700 27,750 0 3,010 5,306 6,131 0 3,995 6,604 7,430

27,750 27,800 0 3,002 5,295 6,121 0 3,995 6,604 7,430

27,800 27,850 0 2,994 5,285 6,110 0 3,995 6,604 7,430

27,850 27,900 0 2,986 5,274 6,100 0 3,995 6,604 7,430

27,900 27,950 0 2,978 5,264 6,089 0 3,995 6,604 7,430

27,950 28,000 0 2,970 5,253 6,079 0 3,995 6,604 7,430

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

28,000 28,050 0 2,962 5,242 6,068 0 3,995 6,604 7,430

28,050 28,100 0 2,954 5,232 6,057 0 3,995 6,604 7,430

28,100 28,150 0 2,946 5,221 6,047 0 3,995 6,604 7,430

28,150 28,200 0 2,938 5,211 6,036 0 3,986 6,592 7,418

28,200 28,250 0 2,930 5,200 6,026 0 3,978 6,582 7,407

28,250 28,300 0 2,922 5,190 6,015 0 3,970 6,571 7,397

28,300 28,350 0 2,914 5,179 6,005 0 3,962 6,561 7,386

28,350 28,400 0 2,906 5,169 5,994 0 3,954 6,550 7,376

28,400 28,450 0 2,898 5,158 5,984 0 3,946 6,540 7,365

28,450 28,500 0 2,890 5,148 5,973 0 3,938 6,529 7,355

28,500 28,550 0 2,882 5,137 5,963 0 3,930 6,519 7,344

28,550 28,600 0 2,874 5,127 5,952 0 3,922 6,508 7,334

28,600 28,650 0 2,866 5,116 5,942 0 3,914 6,498 7,323

28,650 28,700 0 2,858 5,106 5,931 0 3,906 6,487 7,313

28,700 28,750 0 2,850 5,095 5,921 0 3,898 6,477 7,302

28,750 28,800 0 2,842 5,085 5,910 0 3,890 6,466 7,292

28,800 28,850 0 2,834 5,074 5,899 0 3,882 6,456 7,281

28,850 28,900 0 2,826 5,063 5,889 0 3,874 6,445 7,270

28,900 28,950 0 2,818 5,053 5,878 0 3,866 6,434 7,260

28,950 29,000 0 2,810 5,042 5,868 0 3,858 6,424 7,249

29,000 29,050 0 2,802 5,032 5,857 0 3,850 6,413 7,239

29,050 29,100 0 2,794 5,021 5,847 0 3,842 6,403 7,228

29,100 29,150 0 2,786 5,011 5,836 0 3,834 6,392 7,218

29,150 29,200 0 2,778 5,000 5,826 0 3,826 6,382 7,207

29,200 29,250 0 2,770 4,990 5,815 0 3,818 6,371 7,197

29,250 29,300 0 2,762 4,979 5,805 0 3,810 6,361 7,186

29,300 29,350 0 2,754 4,969 5,794 0 3,802 6,350 7,176

29,350 29,400 0 2,746 4,958 5,784 0 3,794 6,340 7,165

29,400 29,450 0 2,738 4,948 5,773 0 3,786 6,329 7,155

29,450 29,500 0 2,730 4,937 5,763 0 3,778 6,319 7,144

29,500 29,550 0 2,722 4,927 5,752 0 3,770 6,308 7,134

29,550 29,600 0 2,714 4,916 5,742 0 3,762 6,298 7,123

29,600 29,650 0 2,706 4,906 5,731 0 3,755 6,287 7,113

29,650 29,700 0 2,698 4,895 5,720 0 3,747 6,277 7,102

29,700 29,750 0 2,690 4,884 5,710 0 3,739 6,266 7,091

29,750 29,800 0 2,682 4,874 5,699 0 3,731 6,255 7,081

29,800 29,850 0 2,674 4,863 5,689 0 3,723 6,245 7,070

29,850 29,900 0 2,666 4,853 5,678 0 3,715 6,234 7,060

29,900 29,950 0 2,658 4,842 5,668 0 3,707 6,224 7,049

29,950 30,000 0 2,650 4,832 5,657 0 3,699 6,213 7,039

30,000 30,050 0 2,642 4,821 5,647 0 3,691 6,203 7,028

30,050 30,100 0 2,634 4,811 5,636 0 3,683 6,192 7,018

30,100 30,150 0 2,626 4,800 5,626 0 3,675 6,182 7,007

30,150 30,200 0 2,618 4,790 5,615 0 3,667 6,171 6,997

30,200 30,250 0 2,610 4,779 5,605 0 3,659 6,161 6,986

30,250 30,300 0 2,602 4,769 5,594 0 3,651 6,150 6,976

30,300 30,350 0 2,594 4,758 5,584 0 3,643 6,140 6,965

30,350 30,400 0 2,586 4,748 5,573 0 3,635 6,129 6,955

30,400 30,450 0 2,578 4,737 5,563 0 3,627 6,119 6,944

30,450 30,500 0 2,570 4,727 5,552 0 3,619 6,108 6,934

30,500 30,550 0 2,562 4,716 5,541 0 3,611 6,098 6,923

30,550 30,600 0 2,554 4,705 5,531 0 3,603 6,087 6,912

30,600 30,650 0 2,546 4,695 5,520 0 3,595 6,076 6,902

30,650 30,700 0 2,538 4,684 5,510 0 3,587 6,066 6,891

30,700 30,750 0 2,530 4,674 5,499 0 3,579 6,055 6,881

30,750 30,800 0 2,522 4,663 5,489 0 3,571 6,045 6,870

30,800 30,850 0 2,514 4,653 5,478 0 3,563 6,034 6,860

30,850 30,900 0 2,506 4,642 5,468 0 3,555 6,024 6,849

30,900 30,950 0 2,498 4,632 5,457 0 3,547 6,013 6,839

30,950 31,000 0 2,490 4,621 5,447 0 3,539 6,003 6,828

31,000 31,050 0 2,482 4,611 5,436 0 3,531 5,992 6,818

31,050 31,100 0 2,475 4,600 5,426 0 3,523 5,982 6,807

31,100 31,150 0 2,467 4,590 5,415 0 3,515 5,971 6,797

31,150 31,200 0 2,459 4,579 5,405 0 3,507 5,961 6,786

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

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

(Continued)

Need more information or forms? Visit IRS.gov. 51
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

31,200 31,250 0 2,451 4,569 5,394 0 3,499 5,950 6,776

31,250 31,300 0 2,443 4,558 5,384 0 3,491 5,940 6,765

31,300 31,350 0 2,435 4,547 5,373 0 3,483 5,929 6,755

31,350 31,400 0 2,427 4,537 5,362 0 3,475 5,918 6,744

31,400 31,450 0 2,419 4,526 5,352 0 3,467 5,908 6,733

31,450 31,500 0 2,411 4,516 5,341 0 3,459 5,897 6,723

31,500 31,550 0 2,403 4,505 5,331 0 3,451 5,887 6,712

31,550 31,600 0 2,395 4,495 5,320 0 3,443 5,876 6,702

31,600 31,650 0 2,387 4,484 5,310 0 3,435 5,866 6,691

31,650 31,700 0 2,379 4,474 5,299 0 3,427 5,855 6,681

31,700 31,750 0 2,371 4,463 5,289 0 3,419 5,845 6,670

31,750 31,800 0 2,363 4,453 5,278 0 3,411 5,834 6,660

31,800 31,850 0 2,355 4,442 5,268 0 3,403 5,824 6,649

31,850 31,900 0 2,347 4,432 5,257 0 3,395 5,813 6,639

31,900 31,950 0 2,339 4,421 5,247 0 3,387 5,803 6,628

31,950 32,000 0 2,331 4,411 5,236 0 3,379 5,792 6,618

32,000 32,050 0 2,323 4,400 5,226 0 3,371 5,782 6,607

32,050 32,100 0 2,315 4,390 5,215 0 3,363 5,771 6,597

32,100 32,150 0 2,307 4,379 5,205 0 3,355 5,761 6,586

32,150 32,200 0 2,299 4,368 5,194 0 3,347 5,750 6,576

32,200 32,250 0 2,291 4,358 5,183 0 3,339 5,739 6,565

32,250 32,300 0 2,283 4,347 5,173 0 3,331 5,729 6,554

32,300 32,350 0 2,275 4,337 5,162 0 3,323 5,718 6,544

32,350 32,400 0 2,267 4,326 5,152 0 3,315 5,708 6,533

32,400 32,450 0 2,259 4,316 5,141 0 3,307 5,697 6,523

32,450 32,500 0 2,251 4,305 5,131 0 3,299 5,687 6,512

32,500 32,550 0 2,243 4,295 5,120 0 3,291 5,676 6,502

32,550 32,600 0 2,235 4,284 5,110 0 3,283 5,666 6,491

32,600 32,650 0 2,227 4,274 5,099 0 3,275 5,655 6,481

32,650 32,700 0 2,219 4,263 5,089 0 3,267 5,645 6,470

32,700 32,750 0 2,211 4,253 5,078 0 3,259 5,634 6,460

32,750 32,800 0 2,203 4,242 5,068 0 3,251 5,624 6,449

32,800 32,850 0 2,195 4,232 5,057 0 3,243 5,613 6,439

32,850 32,900 0 2,187 4,221 5,047 0 3,235 5,603 6,428

32,900 32,950 0 2,179 4,211 5,036 0 3,227 5,592 6,418

32,950 33,000 0 2,171 4,200 5,026 0 3,219 5,582 6,407

33,000 33,050 0 2,163 4,189 5,015 0 3,211 5,571 6,397

33,050 33,100 0 2,155 4,179 5,004 0 3,203 5,560 6,386

33,100 33,150 0 2,147 4,168 4,994 0 3,195 5,550 6,375

33,150 33,200 0 2,139 4,158 4,983 0 3,187 5,539 6,365

33,200 33,250 0 2,131 4,147 4,973 0 3,179 5,529 6,354

33,250 33,300 0 2,123 4,137 4,962 0 3,171 5,518 6,344

33,300 33,350 0 2,115 4,126 4,952 0 3,163 5,508 6,333

33,350 33,400 0 2,107 4,116 4,941 0 3,155 5,497 6,323

33,400 33,450 0 2,099 4,105 4,931 0 3,147 5,487 6,312

33,450 33,500 0 2,091 4,095 4,920 0 3,139 5,476 6,302

33,500 33,550 0 2,083 4,084 4,910 0 3,131 5,466 6,291

33,550 33,600 0 2,075 4,074 4,899 0 3,123 5,455 6,281

33,600 33,650 0 2,067 4,063 4,889 0 3,115 5,445 6,270

33,650 33,700 0 2,059 4,053 4,878 0 3,107 5,434 6,260

33,700 33,750 0 2,051 4,042 4,868 0 3,099 5,424 6,249

33,750 33,800 0 2,043 4,032 4,857 0 3,091 5,413 6,239

33,800 33,850 0 2,035 4,021 4,846 0 3,083 5,403 6,228

33,850 33,900 0 2,027 4,010 4,836 0 3,075 5,392 6,217

33,900 33,950 0 2,019 4,000 4,825 0 3,067 5,381 6,207

33,950 34,000 0 2,011 3,989 4,815 0 3,059 5,371 6,196

34,000 34,050 0 2,003 3,979 4,804 0 3,051 5,360 6,186

34,050 34,100 0 1,995 3,968 4,794 0 3,043 5,350 6,175

34,100 34,150 0 1,987 3,958 4,783 0 3,035 5,339 6,165

34,150 34,200 0 1,979 3,947 4,773 0 3,027 5,329 6,154

34,200 34,250 0 1,971 3,937 4,762 0 3,019 5,318 6,144

34,250 34,300 0 1,963 3,926 4,752 0 3,011 5,308 6,133

34,300 34,350 0 1,955 3,916 4,741 0 3,003 5,297 6,123

34,350 34,400 0 1,947 3,905 4,731 0 2,995 5,287 6,112

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

34,400 34,450 0 1,939 3,895 4,720 0 2,987 5,276 6,102

34,450 34,500 0 1,931 3,884 4,710 0 2,979 5,266 6,091

34,500 34,550 0 1,923 3,874 4,699 0 2,971 5,255 6,081

34,550 34,600 0 1,915 3,863 4,689 0 2,963 5,245 6,070

34,600 34,650 0 1,907 3,853 4,678 0 2,956 5,234 6,060

34,650 34,700 0 1,899 3,842 4,667 0 2,948 5,224 6,049

34,700 34,750 0 1,891 3,831 4,657 0 2,940 5,213 6,038

34,750 34,800 0 1,883 3,821 4,646 0 2,932 5,202 6,028

34,800 34,850 0 1,875 3,810 4,636 0 2,924 5,192 6,017

34,850 34,900 0 1,867 3,800 4,625 0 2,916 5,181 6,007

34,900 34,950 0 1,859 3,789 4,615 0 2,908 5,171 5,996

34,950 35,000 0 1,851 3,779 4,604 0 2,900 5,160 5,986

35,000 35,050 0 1,843 3,768 4,594 0 2,892 5,150 5,975

35,050 35,100 0 1,835 3,758 4,583 0 2,884 5,139 5,965

35,100 35,150 0 1,827 3,747 4,573 0 2,876 5,129 5,954

35,150 35,200 0 1,819 3,737 4,562 0 2,868 5,118 5,944

35,200 35,250 0 1,811 3,726 4,552 0 2,860 5,108 5,933

35,250 35,300 0 1,803 3,716 4,541 0 2,852 5,097 5,923

35,300 35,350 0 1,795 3,705 4,531 0 2,844 5,087 5,912

35,350 35,400 0 1,787 3,695 4,520 0 2,836 5,076 5,902

35,400 35,450 0 1,779 3,684 4,510 0 2,828 5,066 5,891

35,450 35,500 0 1,771 3,674 4,499 0 2,820 5,055 5,881

35,500 35,550 0 1,763 3,663 4,488 0 2,812 5,045 5,870

35,550 35,600 0 1,755 3,652 4,478 0 2,804 5,034 5,859

35,600 35,650 0 1,747 3,642 4,467 0 2,796 5,023 5,849

35,650 35,700 0 1,739 3,631 4,457 0 2,788 5,013 5,838

35,700 35,750 0 1,731 3,621 4,446 0 2,780 5,002 5,828

35,750 35,800 0 1,723 3,610 4,436 0 2,772 4,992 5,817

35,800 35,850 0 1,715 3,600 4,425 0 2,764 4,981 5,807

35,850 35,900 0 1,707 3,589 4,415 0 2,756 4,971 5,796

35,900 35,950 0 1,699 3,579 4,404 0 2,748 4,960 5,786

35,950 36,000 0 1,691 3,568 4,394 0 2,740 4,950 5,775

36,000 36,050 0 1,683 3,558 4,383 0 2,732 4,939 5,765

36,050 36,100 0 1,676 3,547 4,373 0 2,724 4,929 5,754

36,100 36,150 0 1,668 3,537 4,362 0 2,716 4,918 5,744

36,150 36,200 0 1,660 3,526 4,352 0 2,708 4,908 5,733

36,200 36,250 0 1,652 3,516 4,341 0 2,700 4,897 5,723

36,250 36,300 0 1,644 3,505 4,331 0 2,692 4,887 5,712

36,300 36,350 0 1,636 3,494 4,320 0 2,684 4,876 5,702

36,350 36,400 0 1,628 3,484 4,309 0 2,676 4,865 5,691

36,400 36,450 0 1,620 3,473 4,299 0 2,668 4,855 5,680

36,450 36,500 0 1,612 3,463 4,288 0 2,660 4,844 5,670

36,500 36,550 0 1,604 3,452 4,278 0 2,652 4,834 5,659

36,550 36,600 0 1,596 3,442 4,267 0 2,644 4,823 5,649

36,600 36,650 0 1,588 3,431 4,257 0 2,636 4,813 5,638

36,650 36,700 0 1,580 3,421 4,246 0 2,628 4,802 5,628

36,700 36,750 0 1,572 3,410 4,236 0 2,620 4,792 5,617

36,750 36,800 0 1,564 3,400 4,225 0 2,612 4,781 5,607

36,800 36,850 0 1,556 3,389 4,215 0 2,604 4,771 5,596

36,850 36,900 0 1,548 3,379 4,204 0 2,596 4,760 5,586

36,900 36,950 0 1,540 3,368 4,194 0 2,588 4,750 5,575

36,950 37,000 0 1,532 3,358 4,183 0 2,580 4,739 5,565

37,000 37,050 0 1,524 3,347 4,173 0 2,572 4,729 5,554

37,050 37,100 0 1,516 3,337 4,162 0 2,564 4,718 5,544

37,100 37,150 0 1,508 3,326 4,152 0 2,556 4,708 5,533

37,150 37,200 0 1,500 3,315 4,141 0 2,548 4,697 5,523

37,200 37,250 0 1,492 3,305 4,130 0 2,540 4,686 5,512

37,250 37,300 0 1,484 3,294 4,120 0 2,532 4,676 5,501

37,300 37,350 0 1,476 3,284 4,109 0 2,524 4,665 5,491

37,350 37,400 0 1,468 3,273 4,099 0 2,516 4,655 5,480

37,400 37,450 0 1,460 3,263 4,088 0 2,508 4,644 5,470

37,450 37,500 0 1,452 3,252 4,078 0 2,500 4,634 5,459

37,500 37,550 0 1,444 3,242 4,067 0 2,492 4,623 5,449

37,550 37,600 0 1,436 3,231 4,057 0 2,484 4,613 5,438

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

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

(Continued)

52 Need more information or forms? Visit IRS.gov.
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

37,600 37,650 0 1,428 3,221 4,046 0 2,476 4,602 5,428

37,650 37,700 0 1,420 3,210 4,036 0 2,468 4,592 5,417

37,700 37,750 0 1,412 3,200 4,025 0 2,460 4,581 5,407

37,750 37,800 0 1,404 3,189 4,015 0 2,452 4,571 5,396

37,800 37,850 0 1,396 3,179 4,004 0 2,444 4,560 5,386

37,850 37,900 0 1,388 3,168 3,994 0 2,436 4,550 5,375

37,900 37,950 0 1,380 3,158 3,983 0 2,428 4,539 5,365

37,950 38,000 0 1,372 3,147 3,973 0 2,420 4,529 5,354

38,000 38,050 0 1,364 3,136 3,962 0 2,412 4,518 5,344

38,050 38,100 0 1,356 3,126 3,951 0 2,404 4,507 5,333

38,100 38,150 0 1,348 3,115 3,941 0 2,396 4,497 5,322

38,150 38,200 0 1,340 3,105 3,930 0 2,388 4,486 5,312

38,200 38,250 0 1,332 3,094 3,920 0 2,380 4,476 5,301

38,250 38,300 0 1,324 3,084 3,909 0 2,372 4,465 5,291

38,300 38,350 0 1,316 3,073 3,899 0 2,364 4,455 5,280

38,350 38,400 0 1,308 3,063 3,888 0 2,356 4,444 5,270

38,400 38,450 0 1,300 3,052 3,878 0 2,348 4,434 5,259

38,450 38,500 0 1,292 3,042 3,867 0 2,340 4,423 5,249

38,500 38,550 0 1,284 3,031 3,857 0 2,332 4,413 5,238

38,550 38,600 0 1,276 3,021 3,846 0 2,324 4,402 5,228

38,600 38,650 0 1,268 3,010 3,836 0 2,316 4,392 5,217

38,650 38,700 0 1,260 3,000 3,825 0 2,308 4,381 5,207

38,700 38,750 0 1,252 2,989 3,815 0 2,300 4,371 5,196

38,750 38,800 0 1,244 2,979 3,804 0 2,292 4,360 5,186

38,800 38,850 0 1,236 2,968 3,793 0 2,284 4,350 5,175

38,850 38,900 0 1,228 2,957 3,783 0 2,276 4,339 5,164

38,900 38,950 0 1,220 2,947 3,772 0 2,268 4,328 5,154

38,950 39,000 0 1,212 2,936 3,762 0 2,260 4,318 5,143

39,000 39,050 0 1,204 2,926 3,751 0 2,252 4,307 5,133

39,050 39,100 0 1,196 2,915 3,741 0 2,244 4,297 5,122

39,100 39,150 0 1,188 2,905 3,730 0 2,236 4,286 5,112

39,150 39,200 0 1,180 2,894 3,720 0 2,228 4,276 5,101

39,200 39,250 0 1,172 2,884 3,709 0 2,220 4,265 5,091

39,250 39,300 0 1,164 2,873 3,699 0 2,212 4,255 5,080

39,300 39,350 0 1,156 2,863 3,688 0 2,204 4,244 5,070

39,350 39,400 0 1,148 2,852 3,678 0 2,196 4,234 5,059

39,400 39,450 0 1,140 2,842 3,667 0 2,188 4,223 5,049

39,450 39,500 0 1,132 2,831 3,657 0 2,180 4,213 5,038

39,500 39,550 0 1,124 2,821 3,646 0 2,172 4,202 5,028

39,550 39,600 0 1,116 2,810 3,636 0 2,164 4,192 5,017

39,600 39,650 0 1,108 2,800 3,625 0 2,157 4,181 5,007

39,650 39,700 0 1,100 2,789 3,614 0 2,149 4,171 4,996

39,700 39,750 0 1,092 2,778 3,604 0 2,141 4,160 4,985

39,750 39,800 0 1,084 2,768 3,593 0 2,133 4,149 4,975

39,800 39,850 0 1,076 2,757 3,583 0 2,125 4,139 4,964

39,850 39,900 0 1,068 2,747 3,572 0 2,117 4,128 4,954

39,900 39,950 0 1,060 2,736 3,562 0 2,109 4,118 4,943

39,950 40,000 0 1,052 2,726 3,551 0 2,101 4,107 4,933

40,000 40,050 0 1,044 2,715 3,541 0 2,093 4,097 4,922

40,050 40,100 0 1,036 2,705 3,530 0 2,085 4,086 4,912

40,100 40,150 0 1,028 2,694 3,520 0 2,077 4,076 4,901

40,150 40,200 0 1,020 2,684 3,509 0 2,069 4,065 4,891

40,200 40,250 0 1,012 2,673 3,499 0 2,061 4,055 4,880

40,250 40,300 0 1,004 2,663 3,488 0 2,053 4,044 4,870

40,300 40,350 0 996 2,652 3,478 0 2,045 4,034 4,859

40,350 40,400 0 988 2,642 3,467 0 2,037 4,023 4,849

40,400 40,450 0 980 2,631 3,457 0 2,029 4,013 4,838

40,450 40,500 0 972 2,621 3,446 0 2,021 4,002 4,828

40,500 40,550 0 964 2,610 3,435 0 2,013 3,992 4,817

40,550 40,600 0 956 2,599 3,425 0 2,005 3,981 4,806

40,600 40,650 0 948 2,589 3,414 0 1,997 3,970 4,796

40,650 40,700 0 940 2,578 3,404 0 1,989 3,960 4,785

40,700 40,750 0 932 2,568 3,393 0 1,981 3,949 4,775

40,750 40,800 0 924 2,557 3,383 0 1,973 3,939 4,764

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

40,800 40,850 0 916 2,547 3,372 0 1,965 3,928 4,754

40,850 40,900 0 908 2,536 3,362 0 1,957 3,918 4,743

40,900 40,950 0 900 2,526 3,351 0 1,949 3,907 4,733

40,950 41,000 0 892 2,515 3,341 0 1,941 3,897 4,722

41,000 41,050 0 884 2,505 3,330 0 1,933 3,886 4,712

41,050 41,100 0 877 2,494 3,320 0 1,925 3,876 4,701

41,100 41,150 0 869 2,484 3,309 0 1,917 3,865 4,691

41,150 41,200 0 861 2,473 3,299 0 1,909 3,855 4,680

41,200 41,250 0 853 2,463 3,288 0 1,901 3,844 4,670

41,250 41,300 0 845 2,452 3,278 0 1,893 3,834 4,659

41,300 41,350 0 837 2,441 3,267 0 1,885 3,823 4,649

41,350 41,400 0 829 2,431 3,256 0 1,877 3,812 4,638

41,400 41,450 0 821 2,420 3,246 0 1,869 3,802 4,627

41,450 41,500 0 813 2,410 3,235 0 1,861 3,791 4,617

41,500 41,550 0 805 2,399 3,225 0 1,853 3,781 4,606

41,550 41,600 0 797 2,389 3,214 0 1,845 3,770 4,596

41,600 41,650 0 789 2,378 3,204 0 1,837 3,760 4,585

41,650 41,700 0 781 2,368 3,193 0 1,829 3,749 4,575

41,700 41,750 0 773 2,357 3,183 0 1,821 3,739 4,564

41,750 41,800 0 765 2,347 3,172 0 1,813 3,728 4,554

41,800 41,850 0 757 2,336 3,162 0 1,805 3,718 4,543

41,850 41,900 0 749 2,326 3,151 0 1,797 3,707 4,533

41,900 41,950 0 741 2,315 3,141 0 1,789 3,697 4,522

41,950 42,000 0 733 2,305 3,130 0 1,781 3,686 4,512

42,000 42,050 0 725 2,294 3,120 0 1,773 3,676 4,501

42,050 42,100 0 717 2,284 3,109 0 1,765 3,665 4,491

42,100 42,150 0 709 2,273 3,099 0 1,757 3,655 4,480

42,150 42,200 0 701 2,262 3,088 0 1,749 3,644 4,470

42,200 42,250 0 693 2,252 3,077 0 1,741 3,633 4,459

42,250 42,300 0 685 2,241 3,067 0 1,733 3,623 4,448

42,300 42,350 0 677 2,231 3,056 0 1,725 3,612 4,438

42,350 42,400 0 669 2,220 3,046 0 1,717 3,602 4,427

42,400 42,450 0 661 2,210 3,035 0 1,709 3,591 4,417

42,450 42,500 0 653 2,199 3,025 0 1,701 3,581 4,406

42,500 42,550 0 645 2,189 3,014 0 1,693 3,570 4,396

42,550 42,600 0 637 2,178 3,004 0 1,685 3,560 4,385

42,600 42,650 0 629 2,168 2,993 0 1,677 3,549 4,375

42,650 42,700 0 621 2,157 2,983 0 1,669 3,539 4,364

42,700 42,750 0 613 2,147 2,972 0 1,661 3,528 4,354

42,750 42,800 0 605 2,136 2,962 0 1,653 3,518 4,343

42,800 42,850 0 597 2,126 2,951 0 1,645 3,507 4,333

42,850 42,900 0 589 2,115 2,941 0 1,637 3,497 4,322

42,900 42,950 0 581 2,105 2,930 0 1,629 3,486 4,312

42,950 43,000 0 573 2,094 2,920 0 1,621 3,476 4,301

43,000 43,050 0 565 2,083 2,909 0 1,613 3,465 4,291

43,050 43,100 0 557 2,073 2,898 0 1,605 3,454 4,280

43,100 43,150 0 549 2,062 2,888 0 1,597 3,444 4,269

43,150 43,200 0 541 2,052 2,877 0 1,589 3,433 4,259

43,200 43,250 0 533 2,041 2,867 0 1,581 3,423 4,248

43,250 43,300 0 525 2,031 2,856 0 1,573 3,412 4,238

43,300 43,350 0 517 2,020 2,846 0 1,565 3,402 4,227

43,350 43,400 0 509 2,010 2,835 0 1,557 3,391 4,217

43,400 43,450 0 501 1,999 2,825 0 1,549 3,381 4,206

43,450 43,500 0 493 1,989 2,814 0 1,541 3,370 4,196

43,500 43,550 0 485 1,978 2,804 0 1,533 3,360 4,185

43,550 43,600 0 477 1,968 2,793 0 1,525 3,349 4,175

43,600 43,650 0 469 1,957 2,783 0 1,517 3,339 4,164

43,650 43,700 0 461 1,947 2,772 0 1,509 3,328 4,154

43,700 43,750 0 453 1,936 2,762 0 1,501 3,318 4,143

43,750 43,800 0 445 1,926 2,751 0 1,493 3,307 4,133

43,800 43,850 0 437 1,915 2,740 0 1,485 3,297 4,122

43,850 43,900 0 429 1,904 2,730 0 1,477 3,286 4,111

43,900 43,950 0 421 1,894 2,719 0 1,469 3,275 4,101

43,950 44,000 0 413 1,883 2,709 0 1,461 3,265 4,090

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

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

(Continued)

Need more information or forms? Visit IRS.gov. 53
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

44,000 44,050 0 405 1,873 2,698 0 1,453 3,254 4,080

44,050 44,100 0 397 1,862 2,688 0 1,445 3,244 4,069

44,100 44,150 0 389 1,852 2,677 0 1,437 3,233 4,059

44,150 44,200 0 381 1,841 2,667 0 1,429 3,223 4,048

44,200 44,250 0 373 1,831 2,656 0 1,421 3,212 4,038

44,250 44,300 0 365 1,820 2,646 0 1,413 3,202 4,027

44,300 44,350 0 357 1,810 2,635 0 1,405 3,191 4,017

44,350 44,400 0 349 1,799 2,625 0 1,397 3,181 4,006

44,400 44,450 0 341 1,789 2,614 0 1,389 3,170 3,996

44,450 44,500 0 333 1,778 2,604 0 1,381 3,160 3,985

44,500 44,550 0 325 1,768 2,593 0 1,373 3,149 3,975

44,550 44,600 0 317 1,757 2,583 0 1,365 3,139 3,964

44,600 44,650 0 309 1,747 2,572 0 1,358 3,128 3,954

44,650 44,700 0 301 1,736 2,561 0 1,350 3,118 3,943

44,700 44,750 0 293 1,725 2,551 0 1,342 3,107 3,932

44,750 44,800 0 285 1,715 2,540 0 1,334 3,096 3,922

44,800 44,850 0 277 1,704 2,530 0 1,326 3,086 3,911

44,850 44,900 0 269 1,694 2,519 0 1,318 3,075 3,901

44,900 44,950 0 261 1,683 2,509 0 1,310 3,065 3,890

44,950 45,000 0 253 1,673 2,498 0 1,302 3,054 3,880

45,000 45,050 0 245 1,662 2,488 0 1,294 3,044 3,869

45,050 45,100 0 237 1,652 2,477 0 1,286 3,033 3,859

45,100 45,150 0 229 1,641 2,467 0 1,278 3,023 3,848

45,150 45,200 0 221 1,631 2,456 0 1,270 3,012 3,838

45,200 45,250 0 213 1,620 2,446 0 1,262 3,002 3,827

45,250 45,300 0 205 1,610 2,435 0 1,254 2,991 3,817

45,300 45,350 0 197 1,599 2,425 0 1,246 2,981 3,806

45,350 45,400 0 189 1,589 2,414 0 1,238 2,970 3,796

45,400 45,450 0 181 1,578 2,404 0 1,230 2,960 3,785

45,450 45,500 0 173 1,568 2,393 0 1,222 2,949 3,775

45,500 45,550 0 165 1,557 2,382 0 1,214 2,939 3,764

45,550 45,600 0 157 1,546 2,372 0 1,206 2,928 3,753

45,600 45,650 0 149 1,536 2,361 0 1,198 2,917 3,743

45,650 45,700 0 141 1,525 2,351 0 1,190 2,907 3,732

45,700 45,750 0 133 1,515 2,340 0 1,182 2,896 3,722

45,750 45,800 0 125 1,504 2,330 0 1,174 2,886 3,711

45,800 45,850 0 117 1,494 2,319 0 1,166 2,875 3,701

45,850 45,900 0 109 1,483 2,309 0 1,158 2,865 3,690

45,900 45,950 0 101 1,473 2,298 0 1,150 2,854 3,680

45,950 46,000 0 93 1,462 2,288 0 1,142 2,844 3,669

46,000 46,050 0 85 1,452 2,277 0 1,134 2,833 3,659

46,050 46,100 0 78 1,441 2,267 0 1,126 2,823 3,648

46,100 46,150 0 70 1,431 2,256 0 1,118 2,812 3,638

46,150 46,200 0 62 1,420 2,246 0 1,110 2,802 3,627

46,200 46,250 0 54 1,410 2,235 0 1,102 2,791 3,617

46,250 46,300 0 46 1,399 2,225 0 1,094 2,781 3,606

46,300 46,350 0 38 1,388 2,214 0 1,086 2,770 3,596

46,350 46,400 0 30 1,378 2,203 0 1,078 2,759 3,585

46,400 46,450 0 22 1,367 2,193 0 1,070 2,749 3,574

46,450 46,500 0 14 1,357 2,182 0 1,062 2,738 3,564

46,500 46,550 0 6 1,346 2,172 0 1,054 2,728 3,553

46,550 46,600 0 * 1,336 2,161 0 1,046 2,717 3,543

46,600 46,650 0 0 1,325 2,151 0 1,038 2,707 3,532

46,650 46,700 0 0 1,315 2,140 0 1,030 2,696 3,522

46,700 46,750 0 0 1,304 2,130 0 1,022 2,686 3,511

46,750 46,800 0 0 1,294 2,119 0 1,014 2,675 3,501

46,800 46,850 0 0 1,283 2,109 0 1,006 2,665 3,490

46,850 46,900 0 0 1,273 2,098 0 998 2,654 3,480

46,900 46,950 0 0 1,262 2,088 0 990 2,644 3,469

46,950 47,000 0 0 1,252 2,077 0 982 2,633 3,459

47,000 47,050 0 0 1,241 2,067 0 974 2,623 3,448

47,050 47,100 0 0 1,231 2,056 0 966 2,612 3,438

47,100 47,150 0 0 1,220 2,046 0 958 2,602 3,427

47,150 47,200 0 0 1,209 2,035 0 950 2,591 3,417

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

47,200 47,250 0 0 1,199 2,024 0 942 2,580 3,406

47,250 47,300 0 0 1,188 2,014 0 934 2,570 3,395

47,300 47,350 0 0 1,178 2,003 0 926 2,559 3,385

47,350 47,400 0 0 1,167 1,993 0 918 2,549 3,374

47,400 47,450 0 0 1,157 1,982 0 910 2,538 3,364

47,450 47,500 0 0 1,146 1,972 0 902 2,528 3,353

47,500 47,550 0 0 1,136 1,961 0 894 2,517 3,343

47,550 47,600 0 0 1,125 1,951 0 886 2,507 3,332

47,600 47,650 0 0 1,115 1,940 0 878 2,496 3,322

47,650 47,700 0 0 1,104 1,930 0 870 2,486 3,311

47,700 47,750 0 0 1,094 1,919 0 862 2,475 3,301

47,750 47,800 0 0 1,083 1,909 0 854 2,465 3,290

47,800 47,850 0 0 1,073 1,898 0 846 2,454 3,280

47,850 47,900 0 0 1,062 1,888 0 838 2,444 3,269

47,900 47,950 0 0 1,052 1,877 0 830 2,433 3,259

47,950 48,000 0 0 1,041 1,867 0 822 2,423 3,248

48,000 48,050 0 0 1,030 1,856 0 814 2,412 3,238

48,050 48,100 0 0 1,020 1,845 0 806 2,401 3,227

48,100 48,150 0 0 1,009 1,835 0 798 2,391 3,216

48,150 48,200 0 0 999 1,824 0 790 2,380 3,206

48,200 48,250 0 0 988 1,814 0 782 2,370 3,195

48,250 48,300 0 0 978 1,803 0 774 2,359 3,185

48,300 48,350 0 0 967 1,793 0 766 2,349 3,174

48,350 48,400 0 0 957 1,782 0 758 2,338 3,164

48,400 48,450 0 0 946 1,772 0 750 2,328 3,153

48,450 48,500 0 0 936 1,761 0 742 2,317 3,143

48,500 48,550 0 0 925 1,751 0 734 2,307 3,132

48,550 48,600 0 0 915 1,740 0 726 2,296 3,122

48,600 48,650 0 0 904 1,730 0 718 2,286 3,111

48,650 48,700 0 0 894 1,719 0 710 2,275 3,101

48,700 48,750 0 0 883 1,709 0 702 2,265 3,090

48,750 48,800 0 0 873 1,698 0 694 2,254 3,080

48,800 48,850 0 0 862 1,687 0 686 2,244 3,069

48,850 48,900 0 0 851 1,677 0 678 2,233 3,058

48,900 48,950 0 0 841 1,666 0 670 2,222 3,048

48,950 49,000 0 0 830 1,656 0 662 2,212 3,037

49,000 49,050 0 0 820 1,645 0 654 2,201 3,027

49,050 49,100 0 0 809 1,635 0 646 2,191 3,016

49,100 49,150 0 0 799 1,624 0 638 2,180 3,006

49,150 49,200 0 0 788 1,614 0 630 2,170 2,995

49,200 49,250 0 0 778 1,603 0 622 2,159 2,985

49,250 49,300 0 0 767 1,593 0 614 2,149 2,974

49,300 49,350 0 0 757 1,582 0 606 2,138 2,964

49,350 49,400 0 0 746 1,572 0 598 2,128 2,953

49,400 49,450 0 0 736 1,561 0 590 2,117 2,943

49,450 49,500 0 0 725 1,551 0 582 2,107 2,932

49,500 49,550 0 0 715 1,540 0 574 2,096 2,922

49,550 49,600 0 0 704 1,530 0 566 2,086 2,911

49,600 49,650 0 0 694 1,519 0 559 2,075 2,901

49,650 49,700 0 0 683 1,508 0 551 2,065 2,890

49,700 49,750 0 0 672 1,498 0 543 2,054 2,879

49,750 49,800 0 0 662 1,487 0 535 2,043 2,869

49,800 49,850 0 0 651 1,477 0 527 2,033 2,858

49,850 49,900 0 0 641 1,466 0 519 2,022 2,848

49,900 49,950 0 0 630 1,456 0 511 2,012 2,837

49,950 50,000 0 0 620 1,445 0 503 2,001 2,827

50,000 50,050 0 0 609 1,435 0 495 1,991 2,816

50,050 50,100 0 0 599 1,424 0 487 1,980 2,806

50,100 50,150 0 0 588 1,414 0 479 1,970 2,795

50,150 50,200 0 0 578 1,403 0 471 1,959 2,785

50,200 50,250 0 0 567 1,393 0 463 1,949 2,774

50,250 50,300 0 0 557 1,382 0 455 1,938 2,764

50,300 50,350 0 0 546 1,372 0 447 1,928 2,753

50,350 50,400 0 0 536 1,361 0 439 1,917 2,743

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

* If the amount you are looking up from the worksheet is at least $46,550 but less than $46,560, and you have one qualifying child who has a valid SSN, 

your credit is $1.

If the amount you are looking up from the worksheet is $46,560 or more, and you have one qualifying child who has a valid SSN, you can’t take the 

credit.

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

(Continued)

54 Need more information or forms? Visit IRS.gov.
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

50,400 50,450 0 0 525 1,351 0 431 1,907 2,732

50,450 50,500 0 0 515 1,340 0 423 1,896 2,722

50,500 50,550 0 0 504 1,329 0 415 1,886 2,711

50,550 50,600 0 0 493 1,319 0 407 1,875 2,700

50,600 50,650 0 0 483 1,308 0 399 1,864 2,690

50,650 50,700 0 0 472 1,298 0 391 1,854 2,679

50,700 50,750 0 0 462 1,287 0 383 1,843 2,669

50,750 50,800 0 0 451 1,277 0 375 1,833 2,658

50,800 50,850 0 0 441 1,266 0 367 1,822 2,648

50,850 50,900 0 0 430 1,256 0 359 1,812 2,637

50,900 50,950 0 0 420 1,245 0 351 1,801 2,627

50,950 51,000 0 0 409 1,235 0 343 1,791 2,616

51,000 51,050 0 0 399 1,224 0 335 1,780 2,606

51,050 51,100 0 0 388 1,214 0 327 1,770 2,595

51,100 51,150 0 0 378 1,203 0 319 1,759 2,585

51,150 51,200 0 0 367 1,193 0 311 1,749 2,574

51,200 51,250 0 0 357 1,182 0 303 1,738 2,564

51,250 51,300 0 0 346 1,172 0 295 1,728 2,553

51,300 51,350 0 0 335 1,161 0 287 1,717 2,543

51,350 51,400 0 0 325 1,150 0 279 1,706 2,532

51,400 51,450 0 0 314 1,140 0 271 1,696 2,521

51,450 51,500 0 0 304 1,129 0 263 1,685 2,511

51,500 51,550 0 0 293 1,119 0 255 1,675 2,500

51,550 51,600 0 0 283 1,108 0 247 1,664 2,490

51,600 51,650 0 0 272 1,098 0 239 1,654 2,479

51,650 51,700 0 0 262 1,087 0 231 1,643 2,469

51,700 51,750 0 0 251 1,077 0 223 1,633 2,458

51,750 51,800 0 0 241 1,066 0 215 1,622 2,448

51,800 51,850 0 0 230 1,056 0 207 1,612 2,437

51,850 51,900 0 0 220 1,045 0 199 1,601 2,427

51,900 51,950 0 0 209 1,035 0 191 1,591 2,416

51,950 52,000 0 0 199 1,024 0 183 1,580 2,406

52,000 52,050 0 0 188 1,014 0 175 1,570 2,395

52,050 52,100 0 0 178 1,003 0 167 1,559 2,385

52,100 52,150 0 0 167 993 0 159 1,549 2,374

52,150 52,200 0 0 156 982 0 151 1,538 2,364

52,200 52,250 0 0 146 971 0 143 1,527 2,353

52,250 52,300 0 0 135 961 0 135 1,517 2,342

52,300 52,350 0 0 125 950 0 127 1,506 2,332

52,350 52,400 0 0 114 940 0 119 1,496 2,321

52,400 52,450 0 0 104 929 0 111 1,485 2,311

52,450 52,500 0 0 93 919 0 103 1,475 2,300

52,500 52,550 0 0 83 908 0 95 1,464 2,290

52,550 52,600 0 0 72 898 0 87 1,454 2,279

52,600 52,650 0 0 62 887 0 79 1,443 2,269

52,650 52,700 0 0 51 877 0 71 1,433 2,258

52,700 52,750 0 0 41 866 0 63 1,422 2,248

52,750 52,800 0 0 30 856 0 55 1,412 2,237

52,800 52,850 0 0 20 845 0 47 1,401 2,227

52,850 52,900 0 0 9 835 0 39 1,391 2,216

52,900 52,950 0 0 * 824 0 31 1,380 2,206

52,950 53,000 0 0 0 814 0 23 1,370 2,195

53,000 53,050 0 0 0 803 0 15 1,359 2,185

53,050 53,100 0 0 0 792 0 7 1,348 2,174

53,100 53,150 0 0 0 782 0 ** 1,338 2,163

53,150 53,200 0 0 0 771 0 0 1,327 2,153

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

53,200 53,250 0 0 0 761 0 0 1,317 2,142

53,250 53,300 0 0 0 750 0 0 1,306 2,132

53,300 53,350 0 0 0 740 0 0 1,296 2,121

53,350 53,400 0 0 0 729 0 0 1,285 2,111

53,400 53,450 0 0 0 719 0 0 1,275 2,100

53,450 53,500 0 0 0 708 0 0 1,264 2,090

53,500 53,550 0 0 0 698 0 0 1,254 2,079

53,550 53,600 0 0 0 687 0 0 1,243 2,069

53,600 53,650 0 0 0 677 0 0 1,233 2,058

53,650 53,700 0 0 0 666 0 0 1,222 2,048

53,700 53,750 0 0 0 656 0 0 1,212 2,037

53,750 53,800 0 0 0 645 0 0 1,201 2,027

53,800 53,850 0 0 0 634 0 0 1,191 2,016

53,850 53,900 0 0 0 624 0 0 1,180 2,005

53,900 53,950 0 0 0 613 0 0 1,169 1,995

53,950 54,000 0 0 0 603 0 0 1,159 1,984

54,000 54,050 0 0 0 592 0 0 1,148 1,974

54,050 54,100 0 0 0 582 0 0 1,138 1,963

54,100 54,150 0 0 0 571 0 0 1,127 1,953

54,150 54,200 0 0 0 561 0 0 1,117 1,942

54,200 54,250 0 0 0 550 0 0 1,106 1,932

54,250 54,300 0 0 0 540 0 0 1,096 1,921

54,300 54,350 0 0 0 529 0 0 1,085 1,911

54,350 54,400 0 0 0 519 0 0 1,075 1,900

54,400 54,450 0 0 0 508 0 0 1,064 1,890

54,450 54,500 0 0 0 498 0 0 1,054 1,879

54,500 54,550 0 0 0 487 0 0 1,043 1,869

54,550 54,600 0 0 0 477 0 0 1,033 1,858

54,600 54,650 0 0 0 466 0 0 1,022 1,848

54,650 54,700 0 0 0 455 0 0 1,012 1,837

54,700 54,750 0 0 0 445 0 0 1,001 1,826

54,750 54,800 0 0 0 434 0 0 990 1,816

54,800 54,850 0 0 0 424 0 0 980 1,805

54,850 54,900 0 0 0 413 0 0 969 1,795

54,900 54,950 0 0 0 403 0 0 959 1,784

54,950 55,000 0 0 0 392 0 0 948 1,774

55,000 55,050 0 0 0 382 0 0 938 1,763

55,050 55,100 0 0 0 371 0 0 927 1,753

55,100 55,150 0 0 0 361 0 0 917 1,742

55,150 55,200 0 0 0 350 0 0 906 1,732

55,200 55,250 0 0 0 340 0 0 896 1,721

55,250 55,300 0 0 0 329 0 0 885 1,711

55,300 55,350 0 0 0 319 0 0 875 1,700

55,350 55,400 0 0 0 308 0 0 864 1,690

55,400 55,450 0 0 0 298 0 0 854 1,679

55,450 55,500 0 0 0 287 0 0 843 1,669

55,500 55,550 0 0 0 276 0 0 833 1,658

55,550 55,600 0 0 0 266 0 0 822 1,647

55,600 55,650 0 0 0 255 0 0 811 1,637

55,650 55,700 0 0 0 245 0 0 801 1,626

55,700 55,750 0 0 0 234 0 0 790 1,616

55,750 55,800 0 0 0 224 0 0 780 1,605

55,800 55,850 0 0 0 213 0 0 769 1,595

55,850 55,900 0 0 0 203 0 0 759 1,584

55,900 55,950 0 0 0 192 0 0 748 1,574

55,950 56,000 0 0 0 182 0 0 738 1,563

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

* If the amount you are looking up from the worksheet is at least $52,900 but less than $52,918, and you have two qualifying children who have valid 

SSNs, your credit is $2.

If the amount you are looking up from the worksheet is $52,918 or more, and you have two qualifying children who have valid SSNs, you can’t take 

the credit.

** If the amount you are looking up from the worksheet is at least $53,100 but less than $53,120, and you have one qualifying child who has a valid SSN, 

your credit $2.

If the amount you are looking up from the worksheet is $53,120 or more, and you have one qualifying child who has a valid SSN, you can’t take the 

credit.

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

(Continued)

Need more information or forms? Visit IRS.gov. 55
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

56,000 56,050 0 0 0 171 0 0 727 1,553

56,050 56,100 0 0 0 161 0 0 717 1,542

56,100 56,150 0 0 0 150 0 0 706 1,532

56,150 56,200 0 0 0 140 0 0 696 1,521

56,200 56,250 0 0 0 129 0 0 685 1,511

56,250 56,300 0 0 0 119 0 0 675 1,500

56,300 56,350 0 0 0 108 0 0 664 1,490

56,350 56,400 0 0 0 97 0 0 653 1,479

56,400 56,450 0 0 0 87 0 0 643 1,468

56,450 56,500 0 0 0 76 0 0 632 1,458

56,500 56,550 0 0 0 66 0 0 622 1,447

56,550 56,600 0 0 0 55 0 0 611 1,437

56,600 56,650 0 0 0 45 0 0 601 1,426

56,650 56,700 0 0 0 34 0 0 590 1,416

56,700 56,750 0 0 0 24 0 0 580 1,405

56,750 56,800 0 0 0 13 0 0 569 1,395

56,800 56,850 0 0 0 * 0 0 559 1,384

56,850 56,900 0 0 0 0 0 0 548 1,374

56,900 56,950 0 0 0 0 0 0 538 1,363

56,950 57,000 0 0 0 0 0 0 527 1,353

57,000 57,050 0 0 0 0 0 0 517 1,342

57,050 57,100 0 0 0 0 0 0 506 1,332

57,100 57,150 0 0 0 0 0 0 496 1,321

57,150 57,200 0 0 0 0 0 0 485 1,311

57,200 57,250 0 0 0 0 0 0 474 1,300

57,250 57,300 0 0 0 0 0 0 464 1,289

57,300 57,350 0 0 0 0 0 0 453 1,279

57,350 57,400 0 0 0 0 0 0 443 1,268

57,400 57,450 0 0 0 0 0 0 432 1,258

57,450 57,500 0 0 0 0 0 0 422 1,247

57,500 57,550 0 0 0 0 0 0 411 1,237

57,550 57,600 0 0 0 0 0 0 401 1,226

57,600 57,650 0 0 0 0 0 0 390 1,216

57,650 57,700 0 0 0 0 0 0 380 1,205

57,700 57,750 0 0 0 0 0 0 369 1,195

57,750 57,800 0 0 0 0 0 0 359 1,184

57,800 57,850 0 0 0 0 0 0 348 1,174

57,850 57,900 0 0 0 0 0 0 338 1,163

57,900 57,950 0 0 0 0 0 0 327 1,153

57,950 58,000 0 0 0 0 0 0 317 1,142

58,000 58,050 0 0 0 0 0 0 306 1,132

58,050 58,100 0 0 0 0 0 0 295 1,121

58,100 58,150 0 0 0 0 0 0 285 1,110

58,150 58,200 0 0 0 0 0 0 274 1,100

58,200 58,250 0 0 0 0 0 0 264 1,089

58,250 58,300 0 0 0 0 0 0 253 1,079

58,300 58,350 0 0 0 0 0 0 243 1,068

58,350 58,400 0 0 0 0 0 0 232 1,058

58,400 58,450 0 0 0 0 0 0 222 1,047

58,450 58,500 0 0 0 0 0 0 211 1,037

58,500 58,550 0 0 0 0 0 0 201 1,026

58,550 58,600 0 0 0 0 0 0 190 1,016

58,600 58,650 0 0 0 0 0 0 180 1,005

58,650 58,700 0 0 0 0 0 0 169 995

58,700 58,750 0 0 0 0 0 0 159 984

58,750 58,800 0 0 0 0 0 0 148 974

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

58,800 58,850 0 0 0 0 0 0 138 963

58,850 58,900 0 0 0 0 0 0 127 952

58,900 58,950 0 0 0 0 0 0 116 942

58,950 59,000 0 0 0 0 0 0 106 931

59,000 59,050 0 0 0 0 0 0 95 921

59,050 59,100 0 0 0 0 0 0 85 910

59,100 59,150 0 0 0 0 0 0 74 900

59,150 59,200 0 0 0 0 0 0 64 889

59,200 59,250 0 0 0 0 0 0 53 879

59,250 59,300 0 0 0 0 0 0 43 868

59,300 59,350 0 0 0 0 0 0 32 858

59,350 59,400 0 0 0 0 0 0 22 847

59,400 59,450 0 0 0 0 0 0 11 837

59,450 59,500 0 0 0 0 0 0 ** 826

59,500 59,550 0 0 0 0 0 0 0 816

59,550 59,600 0 0 0 0 0 0 0 805

59,600 59,650 0 0 0 0 0 0 0 795

59,650 59,700 0 0 0 0 0 0 0 784

59,700 59,750 0 0 0 0 0 0 0 773

59,750 59,800 0 0 0 0 0 0 0 763

59,800 59,850 0 0 0 0 0 0 0 752

59,850 59,900 0 0 0 0 0 0 0 742

59,900 59,950 0 0 0 0 0 0 0 731

59,950 60,000 0 0 0 0 0 0 0 721

60,000 60,050 0 0 0 0 0 0 0 710

60,050 60,100 0 0 0 0 0 0 0 700

60,100 60,150 0 0 0 0 0 0 0 689

60,150 60,200 0 0 0 0 0 0 0 679

60,200 60,250 0 0 0 0 0 0 0 668

60,250 60,300 0 0 0 0 0 0 0 658

60,300 60,350 0 0 0 0 0 0 0 647

60,350 60,400 0 0 0 0 0 0 0 637

60,400 60,450 0 0 0 0 0 0 0 626

60,450 60,500 0 0 0 0 0 0 0 616

60,500 60,550 0 0 0 0 0 0 0 605

60,550 60,600 0 0 0 0 0 0 0 594

60,600 60,650 0 0 0 0 0 0 0 584

60,650 60,700 0 0 0 0 0 0 0 573

60,700 60,750 0 0 0 0 0 0 0 563

60,750 60,800 0 0 0 0 0 0 0 552

60,800 60,850 0 0 0 0 0 0 0 542

60,850 60,900 0 0 0 0 0 0 0 531

60,900 60,950 0 0 0 0 0 0 0 521

60,950 61,000 0 0 0 0 0 0 0 510

61,000 61,050 0 0 0 0 0 0 0 500

61,050 61,100 0 0 0 0 0 0 0 489

61,100 61,150 0 0 0 0 0 0 0 479

61,150 61,200 0 0 0 0 0 0 0 468

61,200 61,250 0 0 0 0 0 0 0 458

61,250 61,300 0 0 0 0 0 0 0 447

61,300 61,350 0 0 0 0 0 0 0 437

61,350 61,400 0 0 0 0 0 0 0 426

61,400 61,450 0 0 0 0 0 0 0 415

61,450 61,500 0 0 0 0 0 0 0 405

61,500 61,550 0 0 0 0 0 0 0 394

61,550 61,600 0 0 0 0 0 0 0 384

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

* If the amount you are looking up from the worksheet is at least $56,800 but less than $56,838, and you have three qualifying children who have valid 

SSNs, your credit is $4.

If the amount you are looking up from the worksheet is $56,838 or more, and you have three qualifying children who have valid SSNs, you can’t take 

the credit.

** If the amount you are looking up from the worksheet is at least $59,450 but less than $59,478, and you have two qualifying children who have valid 

SSNs, your credit is $3.

If the amount you are looking up from the worksheet is $59,478 or more, and you have two qualifying children who have valid SSNs, you can’t take 

the credit.

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

(Continued)

56 Need more information or forms? Visit IRS.gov.
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

61,600 61,650 0 0 0 0 0 0 0 373

61,650 61,700 0 0 0 0 0 0 0 363

61,700 61,750 0 0 0 0 0 0 0 352

61,750 61,800 0 0 0 0 0 0 0 342

61,800 61,850 0 0 0 0 0 0 0 331

61,850 61,900 0 0 0 0 0 0 0 321

61,900 61,950 0 0 0 0 0 0 0 310

61,950 62,000 0 0 0 0 0 0 0 300

62,000 62,050 0 0 0 0 0 0 0 289

62,050 62,100 0 0 0 0 0 0 0 279

62,100 62,150 0 0 0 0 0 0 0 268

62,150 62,200 0 0 0 0 0 0 0 258

62,200 62,250 0 0 0 0 0 0 0 247

62,250 62,300 0 0 0 0 0 0 0 236

62,300 62,350 0 0 0 0 0 0 0 226

62,350 62,400 0 0 0 0 0 0 0 215

62,400 62,450 0 0 0 0 0 0 0 205

62,450 62,500 0 0 0 0 0 0 0 194

62,500 62,550 0 0 0 0 0 0 0 184

62,550 62,600 0 0 0 0 0 0 0 173

62,600 62,650 0 0 0 0 0 0 0 163

62,650 62,700 0 0 0 0 0 0 0 152

62,700 62,750 0 0 0 0 0 0 0 142

62,750 62,800 0 0 0 0 0 0 0 131

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

62,800 62,850 0 0 0 0 0 0 0 121

62,850 62,900 0 0 0 0 0 0 0 110

62,900 62,950 0 0 0 0 0 0 0 100

62,950 63,000 0 0 0 0 0 0 0 89

63,000 63,050 0 0 0 0 0 0 0 79

63,050 63,100 0 0 0 0 0 0 0 68

63,100 63,150 0 0 0 0 0 0 0 57

63,150 63,200 0 0 0 0 0 0 0 47

63,200 63,250 0 0 0 0 0 0 0 36

63,250 63,300 0 0 0 0 0 0 0 26

63,300 63,350 0 0 0 0 0 0 0 15

63,350 63,400 0 0 0 0 0 0 0 *

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.

* If the amount you are looking up from the worksheet is at least $63,350 but less than $63,398, and you have three qualifying children who have valid 

SSNs, your credit is $5.

If the amount you are looking up from the worksheet is $63,398 or more, and you have three qualifying children who have valid SSNs, you can’t take 

the credit.

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

Need more information or forms? Visit IRS.gov. 57
Line 28

Additional Child Tax Credit

See Schedule 8812 (Form 1040) and its 

instructions for information on figuring 

and claiming any additional child tax 

credit that you may qualify to claim. If 

you are claiming the additional child tax 

credit, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.

Form 8862, who must file. You must 

file Form 8862 to claim the additional 

child tax credit if your child tax credit 

(refundable or nonrefundable depending 

on the tax year), additional child tax 

credit, or credit for other dependents for 

a year after 2015 was denied or reduced 

for any reason other than a math or clerical error. Attach a completed Form 8862 

to your 2023 return to claim the credit 

for 2023. Don't file Form 8862 if you 

filed Form 8862 for 2022 and the child 

tax credit, additional child tax credit, or 

credit for other dependents was allowed 

for that year. See Form 8862 and its instructions for details.

If you take the additional child 

tax credit even though you 

aren't eligible and it is determined that your error is due to reckless 

or intentional disregard of the additional 

child tax credit rules, you won't be allowed to take the child tax credit, the 

credit for other dependents, or the additional child tax credit for 2 years even if 

you’re otherwise eligible to do so. If you 

take the additional child tax credit even 

though you aren’t eligible and it is later 

determined that you fraudulently took 

the credit, you won't be allowed to take 

the child tax credit, the credit for other 

dependents, or the additional child tax 

credit for 10 years. You may also have to 

pay penalties.

Refunds for returns claiming 

the additional child tax credit 

can't be issued before mid-February 2024. This delay applies to the entire refund, not just the portion associated with the additional child tax credit.

CAUTION

!

TIP

Line 29

American Opportunity 

Credit

If you meet the requirements to claim an 

education credit (see the instructions for 

Schedule 3, line 3), enter on line 29 the 

amount, if any, from Form 8863, line 8. 

You may be able to increase an 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 certain other scholarships or fellowships in income. See Pub. 970 and 

the Instructions for Form 8863 for more 

information.

Form 8862 required. You must file 

Form 8862 to claim the American opportunity credit if your American opportunity credit for a year after 2015 was 

denied or reduced for any reason other 

than a math or clerical error. Attach a 

completed Form 8862 to your 2023 return to claim the credit for 2023. Don't 

file Form 8862 if you filed Form 8862 

for 2022 and the American opportunity 

credit was allowed for that year. See 

Form 8862 and its instructions for details.

If you take the American opportunity credit even though you 

aren't eligible and it is determined that your error is due to reckless 

or intentional disregard of the American 

opportunity credit rules, you won't be allowed to take the credit for 2 years even 

if you’re otherwise eligible to do so. If 

you take the American opportunity credit even though you aren't eligible and it 

is determined that you fraudulently took 

the credit, you won't be allowed to take 

the credit for 10 years. You may also 

have to pay penalties.

Line 30

Line 30 has been reserved for future use.

CAUTION

!

Refund

Line 34

Amount Overpaid

If line 34 is under $1, we will send a refund only on written request.

Refund Offset

If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, 

such as student loans, all or part of the 

overpayment on line 34 may be used 

(offset) to pay the past-due amount. Offsets 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.

Deposit Refund Into Multiple 

Accounts

If you want your refund to be split and 

direct deposited into more than one account, file Form 8888. Use Form 8888 

to direct deposit your refund (or part of 

it) to one or more accounts in your name 

at a bank or other financial institution 

(such as a mutual fund, brokerage firm, 

or credit union) in the United States.

Injured Spouse

If you file a joint return and your spouse 

hasn’t paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a 

student loan, part or all of the overpayment on line 34 may be used (offset) to 

pay the past-due amount. But your part 

of the overpayment may be refunded to 

you if certain conditions apply and you 

complete Form 8379. For details, see 

Form 8379.

58 Need more information or forms? Visit IRS.gov.
Lines 35a Through 35d

Amount Refunded to You

If you want to check the status of your 

refund, just use the IRS2Go app or go to 

IRS.gov/Refunds. See Refund Information, later. Information about your refund will generally be available within 

24 hours after the IRS receives your 

e-filed return, or 4 weeks after you mail 

your paper return. If you filed Form 

8379 with your return, wait 14 weeks 

(11 weeks if you filed electronically). 

Have your 2023 tax return handy so you 

can enter your social security number, 

your filing status, and the exact whole 

dollar amount of your refund.

Where's My Refund will provide a 

personalized refund date as soon as the 

IRS processes your tax return and approves your refund.

Claiming a refund for a deceased taxpayer. If you are filing a joint return 

with your deceased 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 certificate that shows your 

appointment. All other filers requesting 

the deceased taxpayer's refund must file 

the return and attach Form 1310.

Effect of refund on benefits. Any refund you receive can't be counted as income when determining if you or anyone else is eligible for benefits or 

assistance, or how much you or anyone 

else can receive, under any federal program or under any state or local program 

financed in whole or in part with federal 

funds. These programs include Temporary Assistance for Needy Families 

(TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly 

food stamps). In addition, when determining eligibility, the refund can't be 

counted as a resource for at least 12 

months after you receive it. Check with 

your local benefit coordinator to find out 

if your refund will affect your benefits.

Simple. Safe. Secure.

DIRECT DEPOSIT

Fast Refunds! Join the eight in 10 taxpayers 

who choose direct deposit—a fast, simple, safe, 

secure way to have your refund deposited 

automatically to your checking or savings 

account, including an individual retirement 

arrangement (IRA). See the information about 

IRAs, later.

If you want us to directly deposit the 

amount shown on line 35a to your 

checking, savings, health savings, brokerage or other similar account, including an IRA, at a bank or other financial 

institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

• Complete lines 35b through 35d (if 

you want your refund deposited to only 

one account), or

• Check the box on line 35a and attach Form 8888 if you want to split the 

direct deposit of your refund into more 

than one account or use all or part of 

your refund to buy paper series I savings 

bonds.

If you don’t want your refund directly 

deposited to your account, don’t check 

the box on line 35a. Draw a line through 

the boxes on lines 35b and 35d. We will 

send you a check instead.

Account must be in your name. Don’t 

request a deposit of your refund to an 

account that isn't in your name, such as 

your tax return preparer’s account. Although you may owe your tax return 

preparer a fee for preparing your return, 

don’t have any part of your refund deposited into the preparer's account to pay 

the fee.

The number of refunds that can be directly 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 direct deposit than you do by check.

• Payment is more secure. There is 

no check that can get lost or stolen.

• It is more convenient. You don’t 

have to make a trip to the bank to deposit your check.

• It saves tax dollars. It costs the 

government less to refund by direct deposit.

• It's proven itself. Nearly 98% of 

social security and veterans' benefits are 

sent electronically using direct deposit.

If you file a joint return and 

check the box on line 35a and 

attach Form 8888 or fill in 

lines 35b through 35d, your spouse may 

get at least part of the refund.

IRA. You can have your refund (or part 

of it) directly deposited to a traditional 

IRA, Roth IRA, or SEP-IRA, but not a 

SIMPLE IRA. You must establish the 

IRA at a bank or other financial institution before you request direct deposit. 

Make sure your direct deposit 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 2023). If you don’t, 

the trustee or custodian can assume the 

deposit is for the year during which you 

are filing the return. For example, if you 

file your 2023 return during 2024 and 

don’t notify the trustee or custodian in 

advance, the trustee or custodian can assume the deposit to your IRA is for 

2024. If you designate your deposit to be 

for 2023, you must verify that the deposit was actually made to the account by 

the due date of the return (not counting 

extensions). If the deposit isn't made by 

that date, the deposit isn't an IRA contribution for 2023. In that case, you must 

file an amended 2023 return and reduce 

any IRA deduction and any retirement 

savings contributions credit you claimed.

You and your spouse, if filing 

jointly, each may be able to 

contribute up to $6,500 ($7,500 

if age 50 or older at the end of 2023) to 

a traditional IRA or Roth IRA for 2023. 

You may owe a penalty if your contributions exceed these limits, and the limits 

may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 

590-A.

For more information on IRAs, see 

Pub. 590-A and Pub. 590-B.

TreasuryDirect®. You can request a deposit of your refund (or part of it) to a 

CAUTION

!

CAUTION

!

Need more information or forms? Visit IRS.gov. 59
TreasuryDirect® online account to buy 

U.S. Treasury marketable securities, if 

available, and savings bonds. For more 

information, go to treasurydirect.gov.

Form 8888. You can have your refund 

directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You don’t 

need a TreasuryDirect® account to do 

this. For more information, see the Form 

8888 instructions.

Your refund can be split and directly deposited into up to three 

different accounts in your name 

on Form 8888.

Line 35a

You can't file Form 8888 to split your 

refund into more than one account or 

buy paper series I savings bonds if Form 

8379, Injured Spouse Allocation, is filed 

with your return.

Line 35b

The routing number must be nine digits. 

The first two digits must be 01 through 

12 or 21 through 32. On the sample 

check shown later, the routing number is 

250250025. C. and M. Keys would use 

that routing number unless their financial institution instructed them to use a 

different routing number for direct deposits.

Ask your financial institution for the 

correct routing number to enter on 

line 35b if:

• The routing number on a deposit 

slip is different from the routing number 

on your checks,

• Your deposit is to a savings account that doesn't allow you to write 

checks, or

• Your checks state they are payable 

through a financial institution different 

from the one at which you have your 

checking account.

Line 35c

Check the appropriate box for the type 

of account. Don’t check more than one 

box. If the deposit is to an account such 

as an IRA, health savings account, brokerage account, or other similar account, 

ask your financial institution whether 

you should check the “Checking” or 

“Savings” box. You must check the corTIP

rect box to ensure your deposit is accepted. If your deposit is to a TreasuryDirect® online account, check the “Savings” 

box.

Line 35d

The account number can be up to 17 

characters (both numbers and letters). 

Include hyphens but omit spaces and 

special symbols. Enter the number from 

left to right and leave any unused boxes 

blank. On the sample check shown later, 

the account number is 20202086. Don’t 

include the check number.

If the direct deposit to your account(s) is different from the amount 

you expected, you will receive an explanation 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 refund deposited to an individual account, 

and your financial institution(s) won't allow this. The IRS isn't responsible if a 

financial institution rejects a direct deposit.

• The name on your account doesn't 

match the name on the refund, and your 

financial institution(s) won't allow a refund to be deposited unless the name on 

the refund matches the name on the account.

• Three direct deposits of tax refunds already have been made to the 

same account or prepaid debit card.

• You haven't given a valid account 

number.

• Any numbers or letters on lines 

35b through 35d are crossed out or whited out.

The IRS isn't responsible for a 

lost refund if you enter the 

wrong account information. 

Check with your financial institution to 

get the correct routing and account 

numbers and to make sure your direct 

deposit will be accepted.

Line 36

Applied to Your 2024 

Estimated Tax

Enter on line 36 the amount, if any, of 

the overpayment on line 34 you want 

applied to your 2024 estimated tax. We 

will apply this amount to your account 

unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.

This election to apply part or 

all of the amount overpaid to 

your 2024 estimated tax can't 

be changed later.

CAUTION

!

CAUTION

!

Sample Check—Lines 35b Through 35d

Do not include

the check number. 

1234

SAMPLE

C. KEYS

M. KEYS

123 Pear Lane

Anyplace, MI 00000

15-0000/0000

PAY TO THE

ORDER OF $

DOLLARS

ANYPLACE BANK

Anyplace, MI 00000

For

|:250250025|:202020"’86". 1234

The routing and account numbers may be in different places on your check.

(line 35b) (line 35d)

Routing

number

Account

number

CAUTION

60 Need more information or forms? Visit IRS.gov.
Amount You Owe

To avoid interest and penalties, 

pay your taxes in full by the 

due date of your return (not including extensions)—April 15, 2024, for 

most taxpayers. You don’t have to pay if 

line 37 is under $1.

Include any estimated tax penalty 

from line 38 in the amount you enter on 

line 37. Don’t include any estimated 

payments for 2024 in this payment. Instead, make the estimated payment separately.

Bad check or payment. The penalty 

for writing a bad check to the IRS is $25 

or 2% of the check, whichever is more. 

However, if the amount of the check is 

less than $25, the penalty equals the 

amount of the check. This also applies to 

other forms of payment if the IRS 

doesn’t receive the funds. Use Tax Topic 

206.

Line 37

Amount You Owe

The IRS offers several payment options. 

You can pay online, by phone, mobile 

device, cash (maximum $1,000 per day 

and per transaction), check, or money 

order. Go to IRS.gov/Payments for payment options.

Pay Online

Paying online is convenient and secure 

and helps make sure we get your payments on time. To pay your taxes online 

or for more information, go to IRS.gov/

Payments. You can pay using any of the 

following methods.

• Your Online Account. You can 

now make tax payments through your 

online account, including balance payments, estimated tax payments, or other 

types. You can also see your payment 

history and other tax records there. Go 

to IRS.gov/Account.

• IRS Direct Pay. For online transfers directly from your checking or savings account at no cost to you, go to 

IRS.gov/Payments.

• Pay by Card or Digital Wallet. 

To pay by debit or credit card, or digital 

wallet, go to IRS.gov/Payments. A fee is 

charged by these service providers. You 

TIP

can also pay by phone with a debit or 

credit card. See Debit or credit card under Pay by Phone, later.

• Electronic Funds Withdrawal 

(EFW) is an integrated e-file/e-pay option offered when filing your federal 

taxes electronically using tax return 

preparation software, through a tax professional, or the IRS at IRS.gov/

Payments.

• Online Payment Agreement. If 

you can’t pay in full by the due date of 

your tax return, you can apply for an online monthly installment agreement at 

IRS.gov/OPA. Once you complete the 

online process, you will receive immediate notification of whether your agreement has been approved. A user fee is 

charged.

• Electronic Federal Tax Payment 

System (EFTPS). Allows you to pay 

your taxes online or by phone directly 

from your checking or savings account. 

There is no fee for this service. You 

must be enrolled either online or have an 

enrollment form mailed to you. See 

EFTPS under Pay by Phone later.

Pay by Phone

Paying by phone is another safe and secure method of paying electronically. 

Use one of the following methods: (1) 

call one of the debit or credit card service providers, or (2) use the Electronic 

Federal Tax Payment System (EFTPS) 

to pay directly from your checking or 

saving account.

Debit or credit card. Call one of our 

service providers. Each charges a fee 

that varies by provider, card type, and 

payment amount.

WorldPay US, Inc.

844-729-8298 

(844-PAY-TAX-8TM)

www.payUSAtax.com

ACI Payments, Inc.

888-UPAY-TAXTM

(888-872-9829)

fed.acipayonline.com

Link2Gov Corporation

888-PAY-1040TM

(888-729-1040)

www.PAY1040.com

EFTPS. To get more information about 

EFTPS or to enroll in EFTPS, visit 

EFTPS.gov or call 800-555-4477. To 

contact EFTPS using Telecommunications Relay Services (TRS) for people 

who are deaf, hard of hearing, or have a 

speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 

number or 800-733-4829. Additional information about EFTPS is also available 

in Pub. 966.

Pay by Mobile Device

To pay through your mobile device, 

download the IRS2Go app.

Pay by Cash

Cash is an in-person payment option for 

individuals provided through retail partners with a maximum of $1,000 per day 

per transaction. To make a cash payment, choose a payment processor online at fed.acipayonline.com or 

www.PAY1040.com. For more information, go to IRS.gov/paywithcash or see 

Pub. 5250. Do not send cash payments 

through the mail.

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 Treasury” for the full amount due. Don’t send 

cash. Don’t attach the payment to your 

return. Write “2023 Form 1040” or 

“2023 Form 1040-SR” 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 information on Form 

1040-V, go to IRS.gov/Form1040V. If 

you are filing a joint return, enter the 

SSN shown first on your tax return.

To help us process your payment, enter the amount on the right side of the 

check like this: $ XXX.XX. Don’t use 

dashes or lines (for example, don’t enter 

“$ XXX–” or “$ XXXxx/100”).

Mail your 2023 tax return, payment, 

and Form 1040-V to the address shown 

on the form that applies to you. If you 

e-filed your return, but choose to make a 

payment through the mail, mail your 

Need more information or forms? Visit IRS.gov. 61
2023 payment and Form 1040-V to the 

address shown on the form that applies 

to you.

Notice to taxpayers presenting 

checks. When you provide a check as 

payment, you authorize us either to use 

information from your check to make a 

one-time electronic fund transfer from 

your account or to process the payment 

as a check transaction. When we use information from your check to make an 

electronic fund transfer, funds may be 

withdrawn from your account as soon as 

the same day we receive your payment, 

and you will not receive your check 

back from your financial institution.

No checks of $100 million or more 

accepted. The IRS can’t accept a single 

check (including a cashier’s check) for 

amounts of $100,000,000 ($100 million) 

or more. If you are sending $100 million 

or more by check, you’ll need to spread 

the payment over 2 or more checks with 

each check made out for an amount less 

than $100 million. This limit doesn’t 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.

What if You Can't Pay?

If you can't pay the full amount shown 

on line 37 when you file, you can ask 

for:

• An installment agreement, or

• An extension of time to pay.

Installment agreement. Under an installment agreement, you can pay all or 

part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be 

charged interest and may be charged a 

late payment penalty on the tax not paid 

by the due date of your return (not 

counting extensions)—April 15, 2024, 

for most people. You must also pay a 

fee. To limit the interest and penalty 

charges, pay as much of the tax as possible when you file. But before requesting 

an installment agreement, you should 

consider other less costly alternatives, 

such as a bank loan or credit card payment.

To ask for an installment agreement, 

you can apply online or use Form 9465. 

To apply online, go to IRS.gov and click 

on Apply for an Online Payment Plan.

Extension of time to pay. If paying the 

tax when it is due would cause you an 

undue hardship, you can ask for an extension of time to pay by filing Form 

1127 by the due date of your return (not 

counting extensions)—April 15, 2024, 

for most people. An extension generally 

won't be granted for more than 6 

months. You will be charged interest on 

the tax not paid by April 15, 2024. You 

must pay the tax before the extension 

runs out. If you do not pay the tax by the 

extended due date, penalties and interest 

will be imposed until taxes are paid in 

full. For the most up-to-date information 

on Form 1127, go to IRS.gov/Form1127.

Line 38

Estimated Tax Penalty

You may owe this penalty if:

• Line 37 is at least $1,000 and it is 

more than 10% of the tax shown on your 

return, or

• You didn't pay enough estimated 

tax by any of the due dates. This is true 

even if you are due a refund.

For most people, the “tax shown on 

your return” is the amount on your 2023 

Form 1040 or 1040-SR, line 24, minus 

the total of any amounts shown on lines 

27, 28, and 29; Schedule 3, lines 9 and 

12; Schedule H, lines 8e and 8f; and 

Forms 8828, 4137, 5329 (Parts III 

through IX only), and 8919. Also subtract from line 24 any:

• Tax on an excess parachute payment,

• Excise tax on insider stock compensation of an expatriated corporation,

• Uncollected social security and 

Medicare or RRTA tax on tips or 

group-term life insurance,

• Look-back interest due under section 167(g) or 460(b),

When figuring the amount on line 24, 

include household employment taxes 

only if line 25d is more than zero or you 

would owe the penalty even if you didn't 

include those taxes.

Exception. You won't owe the penalty 

if your 2022 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 

2022 return and you were a U.S. citizen 

or resident for all of 2022.

2. The total of lines 25d, 26, and 

Schedule 3, line 11, on your 2023 return 

is at least 100% of the tax shown on 

your 2022 return (110% of that amount 

if you aren't a farmer or fisherman, and 

your adjusted gross income (AGI) 

shown on your 2022 return was more 

than $150,000 (more than $75,000 if 

married filing separately for 2023)). 

Your estimated tax payments for 2023 

must have been made on time and for 

the required amount.

For most people, the “tax shown on 

your 2022 return” is the amount on your 

2022 Form 1040 or 1040-SR, line 24, 

minus the total of any amounts shown 

on lines 27, 28, and 29; Schedule 3, 

lines 9, 12, 13b, and 13h; and Forms 

8828, 4137, 5329 (Parts III through IX 

only), and 8919. Also subtract from 

line 24 any:

• Tax on an excess parachute payment,

• Excise tax on insider stock compensation 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 section 167(g) or 460(b).

When figuring the amount on line 24, 

include household employment taxes 

only if line 25d is more than zero or you 

would have owed the estimated tax penalty for 2022 even if you didn't include 

those taxes.

If the Exception just described 

doesn't apply, see the Instructions for 

Form 2210 for other situations in which 

you may be able to lower your penalty 

by filing Form 2210.

Figuring the Penalty

If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishermen).

Enter any penalty on line 38. Add the 

penalty to any tax due and enter the total 

on line 37.

However, if you have an overpayment on line 34, subtract the penalty 

from the amount you would otherwise 

enter on line 35a or line 36. Lines 35a, 

36, and 38 must equal line 34.

62 Need more information or forms? Visit IRS.gov.
If the penalty is more than the overpayment on line 34, enter -0- on lines 

35a and 36. Then, subtract line 34 from 

line 38 and enter the result on line 37.

Don’t file Form 2210 with your return unless Form 2210 indicates that you 

must do so. Instead, keep it for your records.

Because Form 2210 is complicated, you can leave line 38 

blank and the IRS will figure 

the penalty and send you a bill. We won't 

charge you interest on the penalty if you 

pay by the date specified on the bill. 

There are situations where the IRS can't 

figure your penalty for you and you must 

file Form 2210. See Form 2210 for details.

Third Party Designee

If you want to allow your preparer, a 

friend, a family member, or any other 

person you choose to discuss your 2023 

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 their personal 

identification number (PIN).

If you check the “Yes” box, you, and 

your spouse if filing a joint return, are 

authorizing the IRS to call the designee 

to answer any questions that may arise 

during the processing of your return. 

You are also authorizing the designee to:

• Give the IRS any information that 

is missing from your return;

• Call the IRS for information about 

the processing of your return or the status of your refund or payment(s);

• Receive copies of notices or transcripts related to your return, upon request; 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 before the IRS. If you want to expand the 

designee's authorization, see Pub. 947.

This authorization will automatically 

end no later than the due date (not 

counting extensions) for filing your 

2024 tax return. This is April 15, 2025, 

for most people.

TIP

Sign Your Return

Form 1040 or 1040-SR isn't considered 

a valid return unless you sign it in accordance with the requirements in these 

instructions. 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 specifically authorizes the representative to 

sign your return. To do this, you can use 

Form 2848. If you are filing a joint return with your spouse who died in 2023, 

see Death of a Taxpayer, earlier.

Court-Appointed 

Conservator, Guardian, or 

Other Fiduciary

If you are a court-appointed conservator, 

guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040 or 

1040-SR, sign your name for the individual and file Form 56.

Child's Return

If your child can't sign their return, either parent can sign the child's name in 

the space provided. Then, enter “By 

(your signature), parent for minor 

child.”

Requirements for a Paper 

Return

You must handwrite your signature on 

your return if you file it on paper. Digital, electronic, or typed-font signatures 

are not valid signatures for Forms 1040 

or 1040-SR filed on paper.

Requirements for an 

Electronic Return

To file your return electronically, you 

must sign the return electronically using 

a personal identification number (PIN) 

and provide the information described 

below. If you are filing online using 

software, you must use a Self-Select 

PIN. If you are filing electronically using a tax practitioner, you can use a 

Self-Select PIN or a Practitioner PIN. If 

we issued you an identity protection personal identification number (IP PIN) (as 

described in more detail below), all six 

digits of your IP PIN must appear in the 

IP PIN spaces provided next to the space 

for your occupation for your electronic 

signature to be complete. Failure to include an issued IP PIN on the electronic 

return will result in an invalid signature 

and a rejected return. If you are filing a 

joint return and both taxpayers were issued an IP PIN, enter both IP PINs in 

the spaces provided.

Self-Select PIN. The Self-Select PIN 

method allows you to create your own 

PIN. If you are married filing jointly, 

you and your spouse will each need to 

create a PIN and enter these PINs as 

your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you 

use a PIN, there is nothing to sign and 

nothing to mail—not even your Forms 

W-2.

Your electronic return is considered a 

validly signed return only when it includes your PIN, last name, date of 

birth, IP PIN, if applicable, and your adjusted gross income (AGI) from your 

originally filed 2022 federal income tax 

return, if applicable. If you're filing 

jointly, your electronic return must also 

include your spouse's PIN, last name, 

date of birth, IP PIN, if applicable, and 

AGI, if applicable, in order to be considered validly signed. Don’t use your AGI 

from an amended return (Form 1040-X) 

or a math error correction made by the 

IRS. AGI is the amount shown on your 

2022 Form 1040 or 1040-SR, line 11. If 

you don’t have your 2022 income tax return, call the IRS at 800-908-9946 to get 

a free transcript of your return or visit 

IRS.gov/Transcript. (If you filed electronically last year, you, and your 

spouse if filing jointly, may use your prior year PIN to verify your identity instead of your prior year AGI. The prior 

year PIN is the five-digit PIN you used 

to electronically sign your 2022 return.)

You can't use the Self-Select 

PIN method if you are a 

first-time filer under age 16 at 

the end of 2023.

Practitioner PIN. The Practitioner PIN 

method allows you to authorize your tax 

practitioner to enter or generate your 

CAUTION

!

Need more information or forms? Visit IRS.gov. 63
PIN. Your electronic return is considered 

a validly signed return only when it includes your PIN, last name, date of 

birth, and IP PIN, if applicable. If you're 

filing jointly, your electronic return must 

also include your spouse's PIN, last 

name, date of birth, and IP PIN, if applicable in order to be considered validly 

signed. The practitioner can provide you 

with details.

Form 8453. You must send in a paper 

Form 8453 if you have to attach certain 

forms or other documents that can't be 

electronically filed. See Form 8453.

Identity Protection 

PIN

All taxpayers are now eligible 

for an Identity Protection Personal Identification Number 

(IP PIN). For more information, see 

Pub. 5477. To apply for an IP PIN, go to 

IRS.gov/IPPIN and use the Get an IP 

PIN tool.

If you received an IP PIN from the IRS, 

enter it in the IP PIN spaces provided 

next to the space for your occupation. 

You must correctly enter all six numbers 

of your IP PIN. If you didn't receive an 

IP PIN, leave these spaces blank.

New IP PINs are generated every year. They will generally be 

sent out by mid-January 2024. 

Use this IP PIN on your 2023 return as 

well as any prior-year returns you file in 

2024.

TIP

CAUTION

!

If you are filing a joint return and 

both taxpayers receive an IP PIN, enter 

both IP PINs in the spaces provided.

If you need more information, including how to retrieve your IP PIN online 

go to IRS.gov/IPPIN. If you’re unable to 

retrieve your IP PIN online, you can call 

800-908-4490.

Phone Number and Email 

Address

You have the option of entering your 

phone number and email address in the 

spaces provided. There will be no effect 

on the processing of your return if you 

choose not to enter this information. 

Note that the IRS initiates most contacts 

through regular mail delivered by the 

United States Postal Service.

For information on how to report 

phone scams or unsolicited emails 

claiming to be from the IRS, see Secure 

Your Tax Records From Identity Theft, 

later.

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 preparer must give you a copy of the return 

for your records. Someone who prepares 

your return but doesn't charge you 

shouldn’t sign your return.

If your paid preparer is self-employed, then they should check the 

“self-employed” checkbox.

Assemble Your 

Return

Assemble any schedules and forms behind Form 1040 or 1040-SR in order of 

the “Attachment Sequence No.” shown 

in the upper-right corner of the schedule 

or form. If you have supporting statements, arrange them in the same order as 

the schedules or forms they support and 

attach them last. File your return, schedules, and other attachments on standard 

size paper. Cutting the paper may cause 

problems in processing your return. 

Don’t attach correspondence or other 

items unless required to do so. Attach 

Forms W-2 and 2439 to Form 1040 or 

1040-SR. If you received a Form W-2c 

(a corrected Form W-2), attach your 

original Forms W-2 and any Forms 

W-2c. Attach Forms W-2G and 1099-R 

to Form 1040 or 1040-SR if tax was 

withheld.

64 Need more information or forms? Visit IRS.gov.
2023

Tax Table

CAUTION

!

See the instructions for line 16 to see if you must use the 

Tax Table below to figure your tax.

At 

Least

But 

Less 

Than

Single Married 

ling

jointly*

Married 

ling

separately

Head 

of a 

household

Your tax is—

25,200

25,250

25,300

25,350

2,807

2,813

2,819

2,825

Sample Table

25,250

25,300

25,350

25,400

2,587

2,593

2,599

2,605

2,807

2,813

2,819

2,825

2,713

2,719

2,725

2,731

Example. A married couple are filing a joint return. Their taxable 

income on Form 1040, line 15, is $25,300. First, they find the 

$25,300-25,350 taxable income line. Next, they find the column for 

married filing jointly and read down the column. The amount shown 

where the taxable income line and filing status column meet is 

$2,599. This is the tax amount they should enter in the entry space 

on Form 1040, line 16.

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

0 5 0 0 0 0

5 15 1 1 1 1

15 25 2 2 2 2

25 50 4 4 4 4

50 75 6 6 6 6

75 100 9 9 9 9

100 125 11 11 11 11

125 150 14 14 14 14

150 175 16 16 16 16

175 200 19 19 19 19

200 225 21 21 21 21

225 250 24 24 24 24

250 275 26 26 26 26

275 300 29 29 29 29

300 325 31 31 31 31

325 350 34 34 34 34

350 375 36 36 36 36

375 400 39 39 39 39

400 425 41 41 41 41

425 450 44 44 44 44

450 475 46 46 46 46

475 500 49 49 49 49

500 525 51 51 51 51

525 550 54 54 54 54

550 575 56 56 56 56

575 600 59 59 59 59

600 625 61 61 61 61

625 650 64 64 64 64

650 675 66 66 66 66

675 700 69 69 69 69

700 725 71 71 71 71

725 750 74 74 74 74

750 775 76 76 76 76

775 800 79 79 79 79

800 825 81 81 81 81

825 850 84 84 84 84

850 875 86 86 86 86

875 900 89 89 89 89

900 925 91 91 91 91

925 950 94 94 94 94

950 975 96 96 96 96

975 1,000 99 99 99 99

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

1,000

1,000 1,025 101 101 101 101

1,025 1,050 104 104 104 104

1,050 1,075 106 106 106 106

1,075 1,100 109 109 109 109

1,100 1,125 111 111 111 111

1,125 1,150 114 114 114 114

1,150 1,175 116 116 116 116

1,175 1,200 119 119 119 119

1,200 1,225 121 121 121 121

1,225 1,250 124 124 124 124

1,250 1,275 126 126 126 126

1,275 1,300 129 129 129 129

1,300 1,325 131 131 131 131

1,325 1,350 134 134 134 134

1,350 1,375 136 136 136 136

1,375 1,400 139 139 139 139

1,400 1,425 141 141 141 141

1,425 1,450 144 144 144 144

1,450 1,475 146 146 146 146

1,475 1,500 149 149 149 149

1,500 1,525 151 151 151 151

1,525 1,550 154 154 154 154

1,550 1,575 156 156 156 156

1,575 1,600 159 159 159 159

1,600 1,625 161 161 161 161

1,625 1,650 164 164 164 164

1,650 1,675 166 166 166 166

1,675 1,700 169 169 169 169

1,700 1,725 171 171 171 171

1,725 1,750 174 174 174 174

1,750 1,775 176 176 176 176

1,775 1,800 179 179 179 179

1,800 1,825 181 181 181 181

1,825 1,850 184 184 184 184

1,850 1,875 186 186 186 186

1,875 1,900 189 189 189 189

1,900 1,925 191 191 191 191

1,925 1,950 194 194 194 194

1,950 1,975 196 196 196 196

1,975 2,000 199 199 199 199

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

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 surviving spouse.

Need more information or forms? Visit IRS.gov. 65
2023 Tax Table — Continued

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

3,000

3,000 3,050 303 303 303 303

3,050 3,100 308 308 308 308

3,100 3,150 313 313 313 313

3,150 3,200 318 318 318 318

3,200 3,250 323 323 323 323

3,250 3,300 328 328 328 328

3,300 3,350 333 333 333 333

3,350 3,400 338 338 338 338

3,400 3,450 343 343 343 343

3,450 3,500 348 348 348 348

3,500 3,550 353 353 353 353

3,550 3,600 358 358 358 358

3,600 3,650 363 363 363 363

3,650 3,700 368 368 368 368

3,700 3,750 373 373 373 373

3,750 3,800 378 378 378 378

3,800 3,850 383 383 383 383

3,850 3,900 388 388 388 388

3,900 3,950 393 393 393 393

3,950 4,000 398 398 398 398

4,000

4,000 4,050 403 403 403 403

4,050 4,100 408 408 408 408

4,100 4,150 413 413 413 413

4,150 4,200 418 418 418 418

4,200 4,250 423 423 423 423

4,250 4,300 428 428 428 428

4,300 4,350 433 433 433 433

4,350 4,400 438 438 438 438

4,400 4,450 443 443 443 443

4,450 4,500 448 448 448 448

4,500 4,550 453 453 453 453

4,550 4,600 458 458 458 458

4,600 4,650 463 463 463 463

4,650 4,700 468 468 468 468

4,700 4,750 473 473 473 473

4,750 4,800 478 478 478 478

4,800 4,850 483 483 483 483

4,850 4,900 488 488 488 488

4,900 4,950 493 493 493 493

4,950 5,000 498 498 498 498

5,000

5,000 5,050 503 503 503 503

5,050 5,100 508 508 508 508

5,100 5,150 513 513 513 513

5,150 5,200 518 518 518 518

5,200 5,250 523 523 523 523

5,250 5,300 528 528 528 528

5,300 5,350 533 533 533 533

5,350 5,400 538 538 538 538

5,400 5,450 543 543 543 543

5,450 5,500 548 548 548 548

5,500 5,550 553 553 553 553

5,550 5,600 558 558 558 558

5,600 5,650 563 563 563 563

5,650 5,700 568 568 568 568

5,700 5,750 573 573 573 573

5,750 5,800 578 578 578 578

5,800 5,850 583 583 583 583

5,850 5,900 588 588 588 588

5,900 5,950 593 593 593 593

5,950 6,000 598 598 598 598

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

6,000

6,000 6,050 603 603 603 603

6,050 6,100 608 608 608 608

6,100 6,150 613 613 613 613

6,150 6,200 618 618 618 618

6,200 6,250 623 623 623 623

6,250 6,300 628 628 628 628

6,300 6,350 633 633 633 633

6,350 6,400 638 638 638 638

6,400 6,450 643 643 643 643

6,450 6,500 648 648 648 648

6,500 6,550 653 653 653 653

6,550 6,600 658 658 658 658

6,600 6,650 663 663 663 663

6,650 6,700 668 668 668 668

6,700 6,750 673 673 673 673

6,750 6,800 678 678 678 678

6,800 6,850 683 683 683 683

6,850 6,900 688 688 688 688

6,900 6,950 693 693 693 693

6,950 7,000 698 698 698 698

7,000

7,000 7,050 703 703 703 703

7,050 7,100 708 708 708 708

7,100 7,150 713 713 713 713

7,150 7,200 718 718 718 718

7,200 7,250 723 723 723 723

7,250 7,300 728 728 728 728

7,300 7,350 733 733 733 733

7,350 7,400 738 738 738 738

7,400 7,450 743 743 743 743

7,450 7,500 748 748 748 748

7,500 7,550 753 753 753 753

7,550 7,600 758 758 758 758

7,600 7,650 763 763 763 763

7,650 7,700 768 768 768 768

7,700 7,750 773 773 773 773

7,750 7,800 778 778 778 778

7,800 7,850 783 783 783 783

7,850 7,900 788 788 788 788

7,900 7,950 793 793 793 793

7,950 8,000 798 798 798 798

8,000

8,000 8,050 803 803 803 803

8,050 8,100 808 808 808 808

8,100 8,150 813 813 813 813

8,150 8,200 818 818 818 818

8,200 8,250 823 823 823 823

8,250 8,300 828 828 828 828

8,300 8,350 833 833 833 833

8,350 8,400 838 838 838 838

8,400 8,450 843 843 843 843

8,450 8,500 848 848 848 848

8,500 8,550 853 853 853 853

8,550 8,600 858 858 858 858

8,600 8,650 863 863 863 863

8,650 8,700 868 868 868 868

8,700 8,750 873 873 873 873

8,750 8,800 878 878 878 878

8,800 8,850 883 883 883 883

8,850 8,900 888 888 888 888

8,900 8,950 893 893 893 893

8,950 9,000 898 898 898 898

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

9,000

9,000 9,050 903 903 903 903

9,050 9,100 908 908 908 908

9,100 9,150 913 913 913 913

9,150 9,200 918 918 918 918

9,200 9,250 923 923 923 923

9,250 9,300 928 928 928 928

9,300 9,350 933 933 933 933

9,350 9,400 938 938 938 938

9,400 9,450 943 943 943 943

9,450 9,500 948 948 948 948

9,500 9,550 953 953 953 953

9,550 9,600 958 958 958 958

9,600 9,650 963 963 963 963

9,650 9,700 968 968 968 968

9,700 9,750 973 973 973 973

9,750 9,800 978 978 978 978

9,800 9,850 983 983 983 983

9,850 9,900 988 988 988 988

9,900 9,950 993 993 993 993

9,950 10,000 998 998 998 998

10,000

10,000 10,050 1,003 1,003 1,003 1,003

10,050 10,100 1,008 1,008 1,008 1,008

10,100 10,150 1,013 1,013 1,013 1,013

10,150 10,200 1,018 1,018 1,018 1,018

10,200 10,250 1,023 1,023 1,023 1,023

10,250 10,300 1,028 1,028 1,028 1,028

10,300 10,350 1,033 1,033 1,033 1,033

10,350 10,400 1,038 1,038 1,038 1,038

10,400 10,450 1,043 1,043 1,043 1,043

10,450 10,500 1,048 1,048 1,048 1,048

10,500 10,550 1,053 1,053 1,053 1,053

10,550 10,600 1,058 1,058 1,058 1,058

10,600 10,650 1,063 1,063 1,063 1,063

10,650 10,700 1,068 1,068 1,068 1,068

10,700 10,750 1,073 1,073 1,073 1,073

10,750 10,800 1,078 1,078 1,078 1,078

10,800 10,850 1,083 1,083 1,083 1,083

10,850 10,900 1,088 1,088 1,088 1,088

10,900 10,950 1,093 1,093 1,093 1,093

10,950 11,000 1,098 1,098 1,098 1,098

11,000

11,000 11,050 1,103 1,103 1,103 1,103

11,050 11,100 1,109 1,108 1,109 1,108

11,100 11,150 1,115 1,113 1,115 1,113

11,150 11,200 1,121 1,118 1,121 1,118

11,200 11,250 1,127 1,123 1,127 1,123

11,250 11,300 1,133 1,128 1,133 1,128

11,300 11,350 1,139 1,133 1,139 1,133

11,350 11,400 1,145 1,138 1,145 1,138

11,400 11,450 1,151 1,143 1,151 1,143

11,450 11,500 1,157 1,148 1,157 1,148

11,500 11,550 1,163 1,153 1,163 1,153

11,550 11,600 1,169 1,158 1,169 1,158

11,600 11,650 1,175 1,163 1,175 1,163

11,650 11,700 1,181 1,168 1,181 1,168

11,700 11,750 1,187 1,173 1,187 1,173

11,750 11,800 1,193 1,178 1,193 1,178

11,800 11,850 1,199 1,183 1,199 1,183

11,850 11,900 1,205 1,188 1,205 1,188

11,900 11,950 1,211 1,193 1,211 1,193

11,950 12,000 1,217 1,198 1,217 1,198

(Continued)

* This column must also be used by a qualifying surviving spouse.

66 Need more information or forms? Visit IRS.gov.
2023 Tax Table — Continued

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

12,000

12,000 12,050 1,223 1,203 1,223 1,203

12,050 12,100 1,229 1,208 1,229 1,208

12,100 12,150 1,235 1,213 1,235 1,213

12,150 12,200 1,241 1,218 1,241 1,218

12,200 12,250 1,247 1,223 1,247 1,223

12,250 12,300 1,253 1,228 1,253 1,228

12,300 12,350 1,259 1,233 1,259 1,233

12,350 12,400 1,265 1,238 1,265 1,238

12,400 12,450 1,271 1,243 1,271 1,243

12,450 12,500 1,277 1,248 1,277 1,248

12,500 12,550 1,283 1,253 1,283 1,253

12,550 12,600 1,289 1,258 1,289 1,258

12,600 12,650 1,295 1,263 1,295 1,263

12,650 12,700 1,301 1,268 1,301 1,268

12,700 12,750 1,307 1,273 1,307 1,273

12,750 12,800 1,313 1,278 1,313 1,278

12,800 12,850 1,319 1,283 1,319 1,283

12,850 12,900 1,325 1,288 1,325 1,288

12,900 12,950 1,331 1,293 1,331 1,293

12,950 13,000 1,337 1,298 1,337 1,298

13,000

13,000 13,050 1,343 1,303 1,343 1,303

13,050 13,100 1,349 1,308 1,349 1,308

13,100 13,150 1,355 1,313 1,355 1,313

13,150 13,200 1,361 1,318 1,361 1,318

13,200 13,250 1,367 1,323 1,367 1,323

13,250 13,300 1,373 1,328 1,373 1,328

13,300 13,350 1,379 1,333 1,379 1,333

13,350 13,400 1,385 1,338 1,385 1,338

13,400 13,450 1,391 1,343 1,391 1,343

13,450 13,500 1,397 1,348 1,397 1,348

13,500 13,550 1,403 1,353 1,403 1,353

13,550 13,600 1,409 1,358 1,409 1,358

13,600 13,650 1,415 1,363 1,415 1,363

13,650 13,700 1,421 1,368 1,421 1,368

13,700 13,750 1,427 1,373 1,427 1,373

13,750 13,800 1,433 1,378 1,433 1,378

13,800 13,850 1,439 1,383 1,439 1,383

13,850 13,900 1,445 1,388 1,445 1,388

13,900 13,950 1,451 1,393 1,451 1,393

13,950 14,000 1,457 1,398 1,457 1,398

14,000

14,000 14,050 1,463 1,403 1,463 1,403

14,050 14,100 1,469 1,408 1,469 1,408

14,100 14,150 1,475 1,413 1,475 1,413

14,150 14,200 1,481 1,418 1,481 1,418

14,200 14,250 1,487 1,423 1,487 1,423

14,250 14,300 1,493 1,428 1,493 1,428

14,300 14,350 1,499 1,433 1,499 1,433

14,350 14,400 1,505 1,438 1,505 1,438

14,400 14,450 1,511 1,443 1,511 1,443

14,450 14,500 1,517 1,448 1,517 1,448

14,500 14,550 1,523 1,453 1,523 1,453

14,550 14,600 1,529 1,458 1,529 1,458

14,600 14,650 1,535 1,463 1,535 1,463

14,650 14,700 1,541 1,468 1,541 1,468

14,700 14,750 1,547 1,473 1,547 1,473

14,750 14,800 1,553 1,478 1,553 1,478

14,800 14,850 1,559 1,483 1,559 1,483

14,850 14,900 1,565 1,488 1,565 1,488

14,900 14,950 1,571 1,493 1,571 1,493

14,950 15,000 1,577 1,498 1,577 1,498

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

15,000

15,000 15,050 1,583 1,503 1,583 1,503

15,050 15,100 1,589 1,508 1,589 1,508

15,100 15,150 1,595 1,513 1,595 1,513

15,150 15,200 1,601 1,518 1,601 1,518

15,200 15,250 1,607 1,523 1,607 1,523

15,250 15,300 1,613 1,528 1,613 1,528

15,300 15,350 1,619 1,533 1,619 1,533

15,350 15,400 1,625 1,538 1,625 1,538

15,400 15,450 1,631 1,543 1,631 1,543

15,450 15,500 1,637 1,548 1,637 1,548

15,500 15,550 1,643 1,553 1,643 1,553

15,550 15,600 1,649 1,558 1,649 1,558

15,600 15,650 1,655 1,563 1,655 1,563

15,650 15,700 1,661 1,568 1,661 1,568

15,700 15,750 1,667 1,573 1,667 1,573

15,750 15,800 1,673 1,578 1,673 1,579

15,800 15,850 1,679 1,583 1,679 1,585

15,850 15,900 1,685 1,588 1,685 1,591

15,900 15,950 1,691 1,593 1,691 1,597

15,950 16,000 1,697 1,598 1,697 1,603

16,000

16,000 16,050 1,703 1,603 1,703 1,609

16,050 16,100 1,709 1,608 1,709 1,615

16,100 16,150 1,715 1,613 1,715 1,621

16,150 16,200 1,721 1,618 1,721 1,627

16,200 16,250 1,727 1,623 1,727 1,633

16,250 16,300 1,733 1,628 1,733 1,639

16,300 16,350 1,739 1,633 1,739 1,645

16,350 16,400 1,745 1,638 1,745 1,651

16,400 16,450 1,751 1,643 1,751 1,657

16,450 16,500 1,757 1,648 1,757 1,663

16,500 16,550 1,763 1,653 1,763 1,669

16,550 16,600 1,769 1,658 1,769 1,675

16,600 16,650 1,775 1,663 1,775 1,681

16,650 16,700 1,781 1,668 1,781 1,687

16,700 16,750 1,787 1,673 1,787 1,693

16,750 16,800 1,793 1,678 1,793 1,699

16,800 16,850 1,799 1,683 1,799 1,705

16,850 16,900 1,805 1,688 1,805 1,711

16,900 16,950 1,811 1,693 1,811 1,717

16,950 17,000 1,817 1,698 1,817 1,723

17,000

17,000 17,050 1,823 1,703 1,823 1,729

17,050 17,100 1,829 1,708 1,829 1,735

17,100 17,150 1,835 1,713 1,835 1,741

17,150 17,200 1,841 1,718 1,841 1,747

17,200 17,250 1,847 1,723 1,847 1,753

17,250 17,300 1,853 1,728 1,853 1,759

17,300 17,350 1,859 1,733 1,859 1,765

17,350 17,400 1,865 1,738 1,865 1,771

17,400 17,450 1,871 1,743 1,871 1,777

17,450 17,500 1,877 1,748 1,877 1,783

17,500 17,550 1,883 1,753 1,883 1,789

17,550 17,600 1,889 1,758 1,889 1,795

17,600 17,650 1,895 1,763 1,895 1,801

17,650 17,700 1,901 1,768 1,901 1,807

17,700 17,750 1,907 1,773 1,907 1,813

17,750 17,800 1,913 1,778 1,913 1,819

17,800 17,850 1,919 1,783 1,919 1,825

17,850 17,900 1,925 1,788 1,925 1,831

17,900 17,950 1,931 1,793 1,931 1,837

17,950 18,000 1,937 1,798 1,937 1,843

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

18,000

18,000 18,050 1,943 1,803 1,943 1,849

18,050 18,100 1,949 1,808 1,949 1,855

18,100 18,150 1,955 1,813 1,955 1,861

18,150 18,200 1,961 1,818 1,961 1,867

18,200 18,250 1,967 1,823 1,967 1,873

18,250 18,300 1,973 1,828 1,973 1,879

18,300 18,350 1,979 1,833 1,979 1,885

18,350 18,400 1,985 1,838 1,985 1,891

18,400 18,450 1,991 1,843 1,991 1,897

18,450 18,500 1,997 1,848 1,997 1,903

18,500 18,550 2,003 1,853 2,003 1,909

18,550 18,600 2,009 1,858 2,009 1,915

18,600 18,650 2,015 1,863 2,015 1,921

18,650 18,700 2,021 1,868 2,021 1,927

18,700 18,750 2,027 1,873 2,027 1,933

18,750 18,800 2,033 1,878 2,033 1,939

18,800 18,850 2,039 1,883 2,039 1,945

18,850 18,900 2,045 1,888 2,045 1,951

18,900 18,950 2,051 1,893 2,051 1,957

18,950 19,000 2,057 1,898 2,057 1,963

19,000

19,000 19,050 2,063 1,903 2,063 1,969

19,050 19,100 2,069 1,908 2,069 1,975

19,100 19,150 2,075 1,913 2,075 1,981

19,150 19,200 2,081 1,918 2,081 1,987

19,200 19,250 2,087 1,923 2,087 1,993

19,250 19,300 2,093 1,928 2,093 1,999

19,300 19,350 2,099 1,933 2,099 2,005

19,350 19,400 2,105 1,938 2,105 2,011

19,400 19,450 2,111 1,943 2,111 2,017

19,450 19,500 2,117 1,948 2,117 2,023

19,500 19,550 2,123 1,953 2,123 2,029

19,550 19,600 2,129 1,958 2,129 2,035

19,600 19,650 2,135 1,963 2,135 2,041

19,650 19,700 2,141 1,968 2,141 2,047

19,700 19,750 2,147 1,973 2,147 2,053

19,750 19,800 2,153 1,978 2,153 2,059

19,800 19,850 2,159 1,983 2,159 2,065

19,850 19,900 2,165 1,988 2,165 2,071

19,900 19,950 2,171 1,993 2,171 2,077

19,950 20,000 2,177 1,998 2,177 2,083

20,000

20,000 20,050 2,183 2,003 2,183 2,089

20,050 20,100 2,189 2,008 2,189 2,095

20,100 20,150 2,195 2,013 2,195 2,101

20,150 20,200 2,201 2,018 2,201 2,107

20,200 20,250 2,207 2,023 2,207 2,113

20,250 20,300 2,213 2,028 2,213 2,119

20,300 20,350 2,219 2,033 2,219 2,125

20,350 20,400 2,225 2,038 2,225 2,131

20,400 20,450 2,231 2,043 2,231 2,137

20,450 20,500 2,237 2,048 2,237 2,143

20,500 20,550 2,243 2,053 2,243 2,149

20,550 20,600 2,249 2,058 2,249 2,155

20,600 20,650 2,255 2,063 2,255 2,161

20,650 20,700 2,261 2,068 2,261 2,167

20,700 20,750 2,267 2,073 2,267 2,173

20,750 20,800 2,273 2,078 2,273 2,179

20,800 20,850 2,279 2,083 2,279 2,185

20,850 20,900 2,285 2,088 2,285 2,191

20,900 20,950 2,291 2,093 2,291 2,197

20,950 21,000 2,297 2,098 2,297 2,203

(Continued)

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov. 67
2023 Tax Table — Continued

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

21,000

21,000 21,050 2,303 2,103 2,303 2,209

21,050 21,100 2,309 2,108 2,309 2,215

21,100 21,150 2,315 2,113 2,315 2,221

21,150 21,200 2,321 2,118 2,321 2,227

21,200 21,250 2,327 2,123 2,327 2,233

21,250 21,300 2,333 2,128 2,333 2,239

21,300 21,350 2,339 2,133 2,339 2,245

21,350 21,400 2,345 2,138 2,345 2,251

21,400 21,450 2,351 2,143 2,351 2,257

21,450 21,500 2,357 2,148 2,357 2,263

21,500 21,550 2,363 2,153 2,363 2,269

21,550 21,600 2,369 2,158 2,369 2,275

21,600 21,650 2,375 2,163 2,375 2,281

21,650 21,700 2,381 2,168 2,381 2,287

21,700 21,750 2,387 2,173 2,387 2,293

21,750 21,800 2,393 2,178 2,393 2,299

21,800 21,850 2,399 2,183 2,399 2,305

21,850 21,900 2,405 2,188 2,405 2,311

21,900 21,950 2,411 2,193 2,411 2,317

21,950 22,000 2,417 2,198 2,417 2,323

22,000

22,000 22,050 2,423 2,203 2,423 2,329

22,050 22,100 2,429 2,209 2,429 2,335

22,100 22,150 2,435 2,215 2,435 2,341

22,150 22,200 2,441 2,221 2,441 2,347

22,200 22,250 2,447 2,227 2,447 2,353

22,250 22,300 2,453 2,233 2,453 2,359

22,300 22,350 2,459 2,239 2,459 2,365

22,350 22,400 2,465 2,245 2,465 2,371

22,400 22,450 2,471 2,251 2,471 2,377

22,450 22,500 2,477 2,257 2,477 2,383

22,500 22,550 2,483 2,263 2,483 2,389

22,550 22,600 2,489 2,269 2,489 2,395

22,600 22,650 2,495 2,275 2,495 2,401

22,650 22,700 2,501 2,281 2,501 2,407

22,700 22,750 2,507 2,287 2,507 2,413

22,750 22,800 2,513 2,293 2,513 2,419

22,800 22,850 2,519 2,299 2,519 2,425

22,850 22,900 2,525 2,305 2,525 2,431

22,900 22,950 2,531 2,311 2,531 2,437

22,950 23,000 2,537 2,317 2,537 2,443

23,000

23,000 23,050 2,543 2,323 2,543 2,449

23,050 23,100 2,549 2,329 2,549 2,455

23,100 23,150 2,555 2,335 2,555 2,461

23,150 23,200 2,561 2,341 2,561 2,467

23,200 23,250 2,567 2,347 2,567 2,473

23,250 23,300 2,573 2,353 2,573 2,479

23,300 23,350 2,579 2,359 2,579 2,485

23,350 23,400 2,585 2,365 2,585 2,491

23,400 23,450 2,591 2,371 2,591 2,497

23,450 23,500 2,597 2,377 2,597 2,503

23,500 23,550 2,603 2,383 2,603 2,509

23,550 23,600 2,609 2,389 2,609 2,515

23,600 23,650 2,615 2,395 2,615 2,521

23,650 23,700 2,621 2,401 2,621 2,527

23,700 23,750 2,627 2,407 2,627 2,533

23,750 23,800 2,633 2,413 2,633 2,539

23,800 23,850 2,639 2,419 2,639 2,545

23,850 23,900 2,645 2,425 2,645 2,551

23,900 23,950 2,651 2,431 2,651 2,557

23,950 24,000 2,657 2,437 2,657 2,563

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

24,000

24,000 24,050 2,663 2,443 2,663 2,569

24,050 24,100 2,669 2,449 2,669 2,575

24,100 24,150 2,675 2,455 2,675 2,581

24,150 24,200 2,681 2,461 2,681 2,587

24,200 24,250 2,687 2,467 2,687 2,593

24,250 24,300 2,693 2,473 2,693 2,599

24,300 24,350 2,699 2,479 2,699 2,605

24,350 24,400 2,705 2,485 2,705 2,611

24,400 24,450 2,711 2,491 2,711 2,617

24,450 24,500 2,717 2,497 2,717 2,623

24,500 24,550 2,723 2,503 2,723 2,629

24,550 24,600 2,729 2,509 2,729 2,635

24,600 24,650 2,735 2,515 2,735 2,641

24,650 24,700 2,741 2,521 2,741 2,647

24,700 24,750 2,747 2,527 2,747 2,653

24,750 24,800 2,753 2,533 2,753 2,659

24,800 24,850 2,759 2,539 2,759 2,665

24,850 24,900 2,765 2,545 2,765 2,671

24,900 24,950 2,771 2,551 2,771 2,677

24,950 25,000 2,777 2,557 2,777 2,683

25,000

25,000 25,050 2,783 2,563 2,783 2,689

25,050 25,100 2,789 2,569 2,789 2,695

25,100 25,150 2,795 2,575 2,795 2,701

25,150 25,200 2,801 2,581 2,801 2,707

25,200 25,250 2,807 2,587 2,807 2,713

25,250 25,300 2,813 2,593 2,813 2,719

25,300 25,350 2,819 2,599 2,819 2,725

25,350 25,400 2,825 2,605 2,825 2,731

25,400 25,450 2,831 2,611 2,831 2,737

25,450 25,500 2,837 2,617 2,837 2,743

25,500 25,550 2,843 2,623 2,843 2,749

25,550 25,600 2,849 2,629 2,849 2,755

25,600 25,650 2,855 2,635 2,855 2,761

25,650 25,700 2,861 2,641 2,861 2,767

25,700 25,750 2,867 2,647 2,867 2,773

25,750 25,800 2,873 2,653 2,873 2,779

25,800 25,850 2,879 2,659 2,879 2,785

25,850 25,900 2,885 2,665 2,885 2,791

25,900 25,950 2,891 2,671 2,891 2,797

25,950 26,000 2,897 2,677 2,897 2,803

26,000

26,000 26,050 2,903 2,683 2,903 2,809

26,050 26,100 2,909 2,689 2,909 2,815

26,100 26,150 2,915 2,695 2,915 2,821

26,150 26,200 2,921 2,701 2,921 2,827

26,200 26,250 2,927 2,707 2,927 2,833

26,250 26,300 2,933 2,713 2,933 2,839

26,300 26,350 2,939 2,719 2,939 2,845

26,350 26,400 2,945 2,725 2,945 2,851

26,400 26,450 2,951 2,731 2,951 2,857

26,450 26,500 2,957 2,737 2,957 2,863

26,500 26,550 2,963 2,743 2,963 2,869

26,550 26,600 2,969 2,749 2,969 2,875

26,600 26,650 2,975 2,755 2,975 2,881

26,650 26,700 2,981 2,761 2,981 2,887

26,700 26,750 2,987 2,767 2,987 2,893

26,750 26,800 2,993 2,773 2,993 2,899

26,800 26,850 2,999 2,779 2,999 2,905

26,850 26,900 3,005 2,785 3,005 2,911

26,900 26,950 3,011 2,791 3,011 2,917

26,950 27,000 3,017 2,797 3,017 2,923

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

27,000

27,000 27,050 3,023 2,803 3,023 2,929

27,050 27,100 3,029 2,809 3,029 2,935

27,100 27,150 3,035 2,815 3,035 2,941

27,150 27,200 3,041 2,821 3,041 2,947

27,200 27,250 3,047 2,827 3,047 2,953

27,250 27,300 3,053 2,833 3,053 2,959

27,300 27,350 3,059 2,839 3,059 2,965

27,350 27,400 3,065 2,845 3,065 2,971

27,400 27,450 3,071 2,851 3,071 2,977

27,450 27,500 3,077 2,857 3,077 2,983

27,500 27,550 3,083 2,863 3,083 2,989

27,550 27,600 3,089 2,869 3,089 2,995

27,600 27,650 3,095 2,875 3,095 3,001

27,650 27,700 3,101 2,881 3,101 3,007

27,700 27,750 3,107 2,887 3,107 3,013

27,750 27,800 3,113 2,893 3,113 3,019

27,800 27,850 3,119 2,899 3,119 3,025

27,850 27,900 3,125 2,905 3,125 3,031

27,900 27,950 3,131 2,911 3,131 3,037

27,950 28,000 3,137 2,917 3,137 3,043

28,000

28,000 28,050 3,143 2,923 3,143 3,049

28,050 28,100 3,149 2,929 3,149 3,055

28,100 28,150 3,155 2,935 3,155 3,061

28,150 28,200 3,161 2,941 3,161 3,067

28,200 28,250 3,167 2,947 3,167 3,073

28,250 28,300 3,173 2,953 3,173 3,079

28,300 28,350 3,179 2,959 3,179 3,085

28,350 28,400 3,185 2,965 3,185 3,091

28,400 28,450 3,191 2,971 3,191 3,097

28,450 28,500 3,197 2,977 3,197 3,103

28,500 28,550 3,203 2,983 3,203 3,109

28,550 28,600 3,209 2,989 3,209 3,115

28,600 28,650 3,215 2,995 3,215 3,121

28,650 28,700 3,221 3,001 3,221 3,127

28,700 28,750 3,227 3,007 3,227 3,133

28,750 28,800 3,233 3,013 3,233 3,139

28,800 28,850 3,239 3,019 3,239 3,145

28,850 28,900 3,245 3,025 3,245 3,151

28,900 28,950 3,251 3,031 3,251 3,157

28,950 29,000 3,257 3,037 3,257 3,163

29,000

29,000 29,050 3,263 3,043 3,263 3,169

29,050 29,100 3,269 3,049 3,269 3,175

29,100 29,150 3,275 3,055 3,275 3,181

29,150 29,200 3,281 3,061 3,281 3,187

29,200 29,250 3,287 3,067 3,287 3,193

29,250 29,300 3,293 3,073 3,293 3,199

29,300 29,350 3,299 3,079 3,299 3,205

29,350 29,400 3,305 3,085 3,305 3,211

29,400 29,450 3,311 3,091 3,311 3,217

29,450 29,500 3,317 3,097 3,317 3,223

29,500 29,550 3,323 3,103 3,323 3,229

29,550 29,600 3,329 3,109 3,329 3,235

29,600 29,650 3,335 3,115 3,335 3,241

29,650 29,700 3,341 3,121 3,341 3,247

29,700 29,750 3,347 3,127 3,347 3,253

29,750 29,800 3,353 3,133 3,353 3,259

29,800 29,850 3,359 3,139 3,359 3,265

29,850 29,900 3,365 3,145 3,365 3,271

29,900 29,950 3,371 3,151 3,371 3,277

29,950 30,000 3,377 3,157 3,377 3,283

(Continued)

* This column must also be used by a qualifying surviving spouse.

68 Need more information or forms? Visit IRS.gov.
2023 Tax Table — Continued

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

30,000

30,000 30,050 3,383 3,163 3,383 3,289

30,050 30,100 3,389 3,169 3,389 3,295

30,100 30,150 3,395 3,175 3,395 3,301

30,150 30,200 3,401 3,181 3,401 3,307

30,200 30,250 3,407 3,187 3,407 3,313

30,250 30,300 3,413 3,193 3,413 3,319

30,300 30,350 3,419 3,199 3,419 3,325

30,350 30,400 3,425 3,205 3,425 3,331

30,400 30,450 3,431 3,211 3,431 3,337

30,450 30,500 3,437 3,217 3,437 3,343

30,500 30,550 3,443 3,223 3,443 3,349

30,550 30,600 3,449 3,229 3,449 3,355

30,600 30,650 3,455 3,235 3,455 3,361

30,650 30,700 3,461 3,241 3,461 3,367

30,700 30,750 3,467 3,247 3,467 3,373

30,750 30,800 3,473 3,253 3,473 3,379

30,800 30,850 3,479 3,259 3,479 3,385

30,850 30,900 3,485 3,265 3,485 3,391

30,900 30,950 3,491 3,271 3,491 3,397

30,950 31,000 3,497 3,277 3,497 3,403

31,000

31,000 31,050 3,503 3,283 3,503 3,409

31,050 31,100 3,509 3,289 3,509 3,415

31,100 31,150 3,515 3,295 3,515 3,421

31,150 31,200 3,521 3,301 3,521 3,427

31,200 31,250 3,527 3,307 3,527 3,433

31,250 31,300 3,533 3,313 3,533 3,439

31,300 31,350 3,539 3,319 3,539 3,445

31,350 31,400 3,545 3,325 3,545 3,451

31,400 31,450 3,551 3,331 3,551 3,457

31,450 31,500 3,557 3,337 3,557 3,463

31,500 31,550 3,563 3,343 3,563 3,469

31,550 31,600 3,569 3,349 3,569 3,475

31,600 31,650 3,575 3,355 3,575 3,481

31,650 31,700 3,581 3,361 3,581 3,487

31,700 31,750 3,587 3,367 3,587 3,493

31,750 31,800 3,593 3,373 3,593 3,499

31,800 31,850 3,599 3,379 3,599 3,505

31,850 31,900 3,605 3,385 3,605 3,511

31,900 31,950 3,611 3,391 3,611 3,517

31,950 32,000 3,617 3,397 3,617 3,523

32,000

32,000 32,050 3,623 3,403 3,623 3,529

32,050 32,100 3,629 3,409 3,629 3,535

32,100 32,150 3,635 3,415 3,635 3,541

32,150 32,200 3,641 3,421 3,641 3,547

32,200 32,250 3,647 3,427 3,647 3,553

32,250 32,300 3,653 3,433 3,653 3,559

32,300 32,350 3,659 3,439 3,659 3,565

32,350 32,400 3,665 3,445 3,665 3,571

32,400 32,450 3,671 3,451 3,671 3,577

32,450 32,500 3,677 3,457 3,677 3,583

32,500 32,550 3,683 3,463 3,683 3,589

32,550 32,600 3,689 3,469 3,689 3,595

32,600 32,650 3,695 3,475 3,695 3,601

32,650 32,700 3,701 3,481 3,701 3,607

32,700 32,750 3,707 3,487 3,707 3,613

32,750 32,800 3,713 3,493 3,713 3,619

32,800 32,850 3,719 3,499 3,719 3,625

32,850 32,900 3,725 3,505 3,725 3,631

32,900 32,950 3,731 3,511 3,731 3,637

32,950 33,000 3,737 3,517 3,737 3,643

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

33,000

33,000 33,050 3,743 3,523 3,743 3,649

33,050 33,100 3,749 3,529 3,749 3,655

33,100 33,150 3,755 3,535 3,755 3,661

33,150 33,200 3,761 3,541 3,761 3,667

33,200 33,250 3,767 3,547 3,767 3,673

33,250 33,300 3,773 3,553 3,773 3,679

33,300 33,350 3,779 3,559 3,779 3,685

33,350 33,400 3,785 3,565 3,785 3,691

33,400 33,450 3,791 3,571 3,791 3,697

33,450 33,500 3,797 3,577 3,797 3,703

33,500 33,550 3,803 3,583 3,803 3,709

33,550 33,600 3,809 3,589 3,809 3,715

33,600 33,650 3,815 3,595 3,815 3,721

33,650 33,700 3,821 3,601 3,821 3,727

33,700 33,750 3,827 3,607 3,827 3,733

33,750 33,800 3,833 3,613 3,833 3,739

33,800 33,850 3,839 3,619 3,839 3,745

33,850 33,900 3,845 3,625 3,845 3,751

33,900 33,950 3,851 3,631 3,851 3,757

33,950 34,000 3,857 3,637 3,857 3,763

34,000

34,000 34,050 3,863 3,643 3,863 3,769

34,050 34,100 3,869 3,649 3,869 3,775

34,100 34,150 3,875 3,655 3,875 3,781

34,150 34,200 3,881 3,661 3,881 3,787

34,200 34,250 3,887 3,667 3,887 3,793

34,250 34,300 3,893 3,673 3,893 3,799

34,300 34,350 3,899 3,679 3,899 3,805

34,350 34,400 3,905 3,685 3,905 3,811

34,400 34,450 3,911 3,691 3,911 3,817

34,450 34,500 3,917 3,697 3,917 3,823

34,500 34,550 3,923 3,703 3,923 3,829

34,550 34,600 3,929 3,709 3,929 3,835

34,600 34,650 3,935 3,715 3,935 3,841

34,650 34,700 3,941 3,721 3,941 3,847

34,700 34,750 3,947 3,727 3,947 3,853

34,750 34,800 3,953 3,733 3,953 3,859

34,800 34,850 3,959 3,739 3,959 3,865

34,850 34,900 3,965 3,745 3,965 3,871

34,900 34,950 3,971 3,751 3,971 3,877

34,950 35,000 3,977 3,757 3,977 3,883

35,000

35,000 35,050 3,983 3,763 3,983 3,889

35,050 35,100 3,989 3,769 3,989 3,895

35,100 35,150 3,995 3,775 3,995 3,901

35,150 35,200 4,001 3,781 4,001 3,907

35,200 35,250 4,007 3,787 4,007 3,913

35,250 35,300 4,013 3,793 4,013 3,919

35,300 35,350 4,019 3,799 4,019 3,925

35,350 35,400 4,025 3,805 4,025 3,931

35,400 35,450 4,031 3,811 4,031 3,937

35,450 35,500 4,037 3,817 4,037 3,943

35,500 35,550 4,043 3,823 4,043 3,949

35,550 35,600 4,049 3,829 4,049 3,955

35,600 35,650 4,055 3,835 4,055 3,961

35,650 35,700 4,061 3,841 4,061 3,967

35,700 35,750 4,067 3,847 4,067 3,973

35,750 35,800 4,073 3,853 4,073 3,979

35,800 35,850 4,079 3,859 4,079 3,985

35,850 35,900 4,085 3,865 4,085 3,991

35,900 35,950 4,091 3,871 4,091 3,997

35,950 36,000 4,097 3,877 4,097 4,003

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

36,000

36,000 36,050 4,103 3,883 4,103 4,009

36,050 36,100 4,109 3,889 4,109 4,015

36,100 36,150 4,115 3,895 4,115 4,021

36,150 36,200 4,121 3,901 4,121 4,027

36,200 36,250 4,127 3,907 4,127 4,033

36,250 36,300 4,133 3,913 4,133 4,039

36,300 36,350 4,139 3,919 4,139 4,045

36,350 36,400 4,145 3,925 4,145 4,051

36,400 36,450 4,151 3,931 4,151 4,057

36,450 36,500 4,157 3,937 4,157 4,063

36,500 36,550 4,163 3,943 4,163 4,069

36,550 36,600 4,169 3,949 4,169 4,075

36,600 36,650 4,175 3,955 4,175 4,081

36,650 36,700 4,181 3,961 4,181 4,087

36,700 36,750 4,187 3,967 4,187 4,093

36,750 36,800 4,193 3,973 4,193 4,099

36,800 36,850 4,199 3,979 4,199 4,105

36,850 36,900 4,205 3,985 4,205 4,111

36,900 36,950 4,211 3,991 4,211 4,117

36,950 37,000 4,217 3,997 4,217 4,123

37,000

37,000 37,050 4,223 4,003 4,223 4,129

37,050 37,100 4,229 4,009 4,229 4,135

37,100 37,150 4,235 4,015 4,235 4,141

37,150 37,200 4,241 4,021 4,241 4,147

37,200 37,250 4,247 4,027 4,247 4,153

37,250 37,300 4,253 4,033 4,253 4,159

37,300 37,350 4,259 4,039 4,259 4,165

37,350 37,400 4,265 4,045 4,265 4,171

37,400 37,450 4,271 4,051 4,271 4,177

37,450 37,500 4,277 4,057 4,277 4,183

37,500 37,550 4,283 4,063 4,283 4,189

37,550 37,600 4,289 4,069 4,289 4,195

37,600 37,650 4,295 4,075 4,295 4,201

37,650 37,700 4,301 4,081 4,301 4,207

37,700 37,750 4,307 4,087 4,307 4,213

37,750 37,800 4,313 4,093 4,313 4,219

37,800 37,850 4,319 4,099 4,319 4,225

37,850 37,900 4,325 4,105 4,325 4,231

37,900 37,950 4,331 4,111 4,331 4,237

37,950 38,000 4,337 4,117 4,337 4,243

38,000

38,000 38,050 4,343 4,123 4,343 4,249

38,050 38,100 4,349 4,129 4,349 4,255

38,100 38,150 4,355 4,135 4,355 4,261

38,150 38,200 4,361 4,141 4,361 4,267

38,200 38,250 4,367 4,147 4,367 4,273

38,250 38,300 4,373 4,153 4,373 4,279

38,300 38,350 4,379 4,159 4,379 4,285

38,350 38,400 4,385 4,165 4,385 4,291

38,400 38,450 4,391 4,171 4,391 4,297

38,450 38,500 4,397 4,177 4,397 4,303

38,500 38,550 4,403 4,183 4,403 4,309

38,550 38,600 4,409 4,189 4,409 4,315

38,600 38,650 4,415 4,195 4,415 4,321

38,650 38,700 4,421 4,201 4,421 4,327

38,700 38,750 4,427 4,207 4,427 4,333

38,750 38,800 4,433 4,213 4,433 4,339

38,800 38,850 4,439 4,219 4,439 4,345

38,850 38,900 4,445 4,225 4,445 4,351

38,900 38,950 4,451 4,231 4,451 4,357

38,950 39,000 4,457 4,237 4,457 4,363

(Continued)

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov. 69
2023 Tax Table — Continued

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

39,000

39,000 39,050 4,463 4,243 4,463 4,369

39,050 39,100 4,469 4,249 4,469 4,375

39,100 39,150 4,475 4,255 4,475 4,381

39,150 39,200 4,481 4,261 4,481 4,387

39,200 39,250 4,487 4,267 4,487 4,393

39,250 39,300 4,493 4,273 4,493 4,399

39,300 39,350 4,499 4,279 4,499 4,405

39,350 39,400 4,505 4,285 4,505 4,411

39,400 39,450 4,511 4,291 4,511 4,417

39,450 39,500 4,517 4,297 4,517 4,423

39,500 39,550 4,523 4,303 4,523 4,429

39,550 39,600 4,529 4,309 4,529 4,435

39,600 39,650 4,535 4,315 4,535 4,441

39,650 39,700 4,541 4,321 4,541 4,447

39,700 39,750 4,547 4,327 4,547 4,453

39,750 39,800 4,553 4,333 4,553 4,459

39,800 39,850 4,559 4,339 4,559 4,465

39,850 39,900 4,565 4,345 4,565 4,471

39,900 39,950 4,571 4,351 4,571 4,477

39,950 40,000 4,577 4,357 4,577 4,483

40,000

40,000 40,050 4,583 4,363 4,583 4,489

40,050 40,100 4,589 4,369 4,589 4,495

40,100 40,150 4,595 4,375 4,595 4,501

40,150 40,200 4,601 4,381 4,601 4,507

40,200 40,250 4,607 4,387 4,607 4,513

40,250 40,300 4,613 4,393 4,613 4,519

40,300 40,350 4,619 4,399 4,619 4,525

40,350 40,400 4,625 4,405 4,625 4,531

40,400 40,450 4,631 4,411 4,631 4,537

40,450 40,500 4,637 4,417 4,637 4,543

40,500 40,550 4,643 4,423 4,643 4,549

40,550 40,600 4,649 4,429 4,649 4,555

40,600 40,650 4,655 4,435 4,655 4,561

40,650 40,700 4,661 4,441 4,661 4,567

40,700 40,750 4,667 4,447 4,667 4,573

40,750 40,800 4,673 4,453 4,673 4,579

40,800 40,850 4,679 4,459 4,679 4,585

40,850 40,900 4,685 4,465 4,685 4,591

40,900 40,950 4,691 4,471 4,691 4,597

40,950 41,000 4,697 4,477 4,697 4,603

41,000

41,000 41,050 4,703 4,483 4,703 4,609

41,050 41,100 4,709 4,489 4,709 4,615

41,100 41,150 4,715 4,495 4,715 4,621

41,150 41,200 4,721 4,501 4,721 4,627

41,200 41,250 4,727 4,507 4,727 4,633

41,250 41,300 4,733 4,513 4,733 4,639

41,300 41,350 4,739 4,519 4,739 4,645

41,350 41,400 4,745 4,525 4,745 4,651

41,400 41,450 4,751 4,531 4,751 4,657

41,450 41,500 4,757 4,537 4,757 4,663

41,500 41,550 4,763 4,543 4,763 4,669

41,550 41,600 4,769 4,549 4,769 4,675

41,600 41,650 4,775 4,555 4,775 4,681

41,650 41,700 4,781 4,561 4,781 4,687

41,700 41,750 4,787 4,567 4,787 4,693

41,750 41,800 4,793 4,573 4,793 4,699

41,800 41,850 4,799 4,579 4,799 4,705

41,850 41,900 4,805 4,585 4,805 4,711

41,900 41,950 4,811 4,591 4,811 4,717

41,950 42,000 4,817 4,597 4,817 4,723

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

42,000

42,000 42,050 4,823 4,603 4,823 4,729

42,050 42,100 4,829 4,609 4,829 4,735

42,100 42,150 4,835 4,615 4,835 4,741

42,150 42,200 4,841 4,621 4,841 4,747

42,200 42,250 4,847 4,627 4,847 4,753

42,250 42,300 4,853 4,633 4,853 4,759

42,300 42,350 4,859 4,639 4,859 4,765

42,350 42,400 4,865 4,645 4,865 4,771

42,400 42,450 4,871 4,651 4,871 4,777

42,450 42,500 4,877 4,657 4,877 4,783

42,500 42,550 4,883 4,663 4,883 4,789

42,550 42,600 4,889 4,669 4,889 4,795

42,600 42,650 4,895 4,675 4,895 4,801

42,650 42,700 4,901 4,681 4,901 4,807

42,700 42,750 4,907 4,687 4,907 4,813

42,750 42,800 4,913 4,693 4,913 4,819

42,800 42,850 4,919 4,699 4,919 4,825

42,850 42,900 4,925 4,705 4,925 4,831

42,900 42,950 4,931 4,711 4,931 4,837

42,950 43,000 4,937 4,717 4,937 4,843

43,000

43,000 43,050 4,943 4,723 4,943 4,849

43,050 43,100 4,949 4,729 4,949 4,855

43,100 43,150 4,955 4,735 4,955 4,861

43,150 43,200 4,961 4,741 4,961 4,867

43,200 43,250 4,967 4,747 4,967 4,873

43,250 43,300 4,973 4,753 4,973 4,879

43,300 43,350 4,979 4,759 4,979 4,885

43,350 43,400 4,985 4,765 4,985 4,891

43,400 43,450 4,991 4,771 4,991 4,897

43,450 43,500 4,997 4,777 4,997 4,903

43,500 43,550 5,003 4,783 5,003 4,909

43,550 43,600 5,009 4,789 5,009 4,915

43,600 43,650 5,015 4,795 5,015 4,921

43,650 43,700 5,021 4,801 5,021 4,927

43,700 43,750 5,027 4,807 5,027 4,933

43,750 43,800 5,033 4,813 5,033 4,939

43,800 43,850 5,039 4,819 5,039 4,945

43,850 43,900 5,045 4,825 5,045 4,951

43,900 43,950 5,051 4,831 5,051 4,957

43,950 44,000 5,057 4,837 5,057 4,963

44,000

44,000 44,050 5,063 4,843 5,063 4,969

44,050 44,100 5,069 4,849 5,069 4,975

44,100 44,150 5,075 4,855 5,075 4,981

44,150 44,200 5,081 4,861 5,081 4,987

44,200 44,250 5,087 4,867 5,087 4,993

44,250 44,300 5,093 4,873 5,093 4,999

44,300 44,350 5,099 4,879 5,099 5,005

44,350 44,400 5,105 4,885 5,105 5,011

44,400 44,450 5,111 4,891 5,111 5,017

44,450 44,500 5,117 4,897 5,117 5,023

44,500 44,550 5,123 4,903 5,123 5,029

44,550 44,600 5,129 4,909 5,129 5,035

44,600 44,650 5,135 4,915 5,135 5,041

44,650 44,700 5,141 4,921 5,141 5,047

44,700 44,750 5,147 4,927 5,147 5,053

44,750 44,800 5,158 4,933 5,158 5,059

44,800 44,850 5,169 4,939 5,169 5,065

44,850 44,900 5,180 4,945 5,180 5,071

44,900 44,950 5,191 4,951 5,191 5,077

44,950 45,000 5,202 4,957 5,202 5,083

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

45,000

45,000 45,050 5,213 4,963 5,213 5,089

45,050 45,100 5,224 4,969 5,224 5,095

45,100 45,150 5,235 4,975 5,235 5,101

45,150 45,200 5,246 4,981 5,246 5,107

45,200 45,250 5,257 4,987 5,257 5,113

45,250 45,300 5,268 4,993 5,268 5,119

45,300 45,350 5,279 4,999 5,279 5,125

45,350 45,400 5,290 5,005 5,290 5,131

45,400 45,450 5,301 5,011 5,301 5,137

45,450 45,500 5,312 5,017 5,312 5,143

45,500 45,550 5,323 5,023 5,323 5,149

45,550 45,600 5,334 5,029 5,334 5,155

45,600 45,650 5,345 5,035 5,345 5,161

45,650 45,700 5,356 5,041 5,356 5,167

45,700 45,750 5,367 5,047 5,367 5,173

45,750 45,800 5,378 5,053 5,378 5,179

45,800 45,850 5,389 5,059 5,389 5,185

45,850 45,900 5,400 5,065 5,400 5,191

45,900 45,950 5,411 5,071 5,411 5,197

45,950 46,000 5,422 5,077 5,422 5,203

46,000

46,000 46,050 5,433 5,083 5,433 5,209

46,050 46,100 5,444 5,089 5,444 5,215

46,100 46,150 5,455 5,095 5,455 5,221

46,150 46,200 5,466 5,101 5,466 5,227

46,200 46,250 5,477 5,107 5,477 5,233

46,250 46,300 5,488 5,113 5,488 5,239

46,300 46,350 5,499 5,119 5,499 5,245

46,350 46,400 5,510 5,125 5,510 5,251

46,400 46,450 5,521 5,131 5,521 5,257

46,450 46,500 5,532 5,137 5,532 5,263

46,500 46,550 5,543 5,143 5,543 5,269

46,550 46,600 5,554 5,149 5,554 5,275

46,600 46,650 5,565 5,155 5,565 5,281

46,650 46,700 5,576 5,161 5,576 5,287

46,700 46,750 5,587 5,167 5,587 5,293

46,750 46,800 5,598 5,173 5,598 5,299

46,800 46,850 5,609 5,179 5,609 5,305

46,850 46,900 5,620 5,185 5,620 5,311

46,900 46,950 5,631 5,191 5,631 5,317

46,950 47,000 5,642 5,197 5,642 5,323

47,000

47,000 47,050 5,653 5,203 5,653 5,329

47,050 47,100 5,664 5,209 5,664 5,335

47,100 47,150 5,675 5,215 5,675 5,341

47,150 47,200 5,686 5,221 5,686 5,347

47,200 47,250 5,697 5,227 5,697 5,353

47,250 47,300 5,708 5,233 5,708 5,359

47,300 47,350 5,719 5,239 5,719 5,365

47,350 47,400 5,730 5,245 5,730 5,371

47,400 47,450 5,741 5,251 5,741 5,377

47,450 47,500 5,752 5,257 5,752 5,383

47,500 47,550 5,763 5,263 5,763 5,389

47,550 47,600 5,774 5,269 5,774 5,395

47,600 47,650 5,785 5,275 5,785 5,401

47,650 47,700 5,796 5,281 5,796 5,407

47,700 47,750 5,807 5,287 5,807 5,413

47,750 47,800 5,818 5,293 5,818 5,419

47,800 47,850 5,829 5,299 5,829 5,425

47,850 47,900 5,840 5,305 5,840 5,431

47,900 47,950 5,851 5,311 5,851 5,437

47,950 48,000 5,862 5,317 5,862 5,443

(Continued)

* This column must also be used by a qualifying surviving spouse.

70 Need more information or forms? Visit IRS.gov.
2023 Tax Table — Continued

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

48,000

48,000 48,050 5,873 5,323 5,873 5,449

48,050 48,100 5,884 5,329 5,884 5,455

48,100 48,150 5,895 5,335 5,895 5,461

48,150 48,200 5,906 5,341 5,906 5,467

48,200 48,250 5,917 5,347 5,917 5,473

48,250 48,300 5,928 5,353 5,928 5,479

48,300 48,350 5,939 5,359 5,939 5,485

48,350 48,400 5,950 5,365 5,950 5,491

48,400 48,450 5,961 5,371 5,961 5,497

48,450 48,500 5,972 5,377 5,972 5,503

48,500 48,550 5,983 5,383 5,983 5,509

48,550 48,600 5,994 5,389 5,994 5,515

48,600 48,650 6,005 5,395 6,005 5,521

48,650 48,700 6,016 5,401 6,016 5,527

48,700 48,750 6,027 5,407 6,027 5,533

48,750 48,800 6,038 5,413 6,038 5,539

48,800 48,850 6,049 5,419 6,049 5,545

48,850 48,900 6,060 5,425 6,060 5,551

48,900 48,950 6,071 5,431 6,071 5,557

48,950 49,000 6,082 5,437 6,082 5,563

49,000

49,000 49,050 6,093 5,443 6,093 5,569

49,050 49,100 6,104 5,449 6,104 5,575

49,100 49,150 6,115 5,455 6,115 5,581

49,150 49,200 6,126 5,461 6,126 5,587

49,200 49,250 6,137 5,467 6,137 5,593

49,250 49,300 6,148 5,473 6,148 5,599

49,300 49,350 6,159 5,479 6,159 5,605

49,350 49,400 6,170 5,485 6,170 5,611

49,400 49,450 6,181 5,491 6,181 5,617

49,450 49,500 6,192 5,497 6,192 5,623

49,500 49,550 6,203 5,503 6,203 5,629

49,550 49,600 6,214 5,509 6,214 5,635

49,600 49,650 6,225 5,515 6,225 5,641

49,650 49,700 6,236 5,521 6,236 5,647

49,700 49,750 6,247 5,527 6,247 5,653

49,750 49,800 6,258 5,533 6,258 5,659

49,800 49,850 6,269 5,539 6,269 5,665

49,850 49,900 6,280 5,545 6,280 5,671

49,900 49,950 6,291 5,551 6,291 5,677

49,950 50,000 6,302 5,557 6,302 5,683

50,000

50,000 50,050 6,313 5,563 6,313 5,689

50,050 50,100 6,324 5,569 6,324 5,695

50,100 50,150 6,335 5,575 6,335 5,701

50,150 50,200 6,346 5,581 6,346 5,707

50,200 50,250 6,357 5,587 6,357 5,713

50,250 50,300 6,368 5,593 6,368 5,719

50,300 50,350 6,379 5,599 6,379 5,725

50,350 50,400 6,390 5,605 6,390 5,731

50,400 50,450 6,401 5,611 6,401 5,737

50,450 50,500 6,412 5,617 6,412 5,743

50,500 50,550 6,423 5,623 6,423 5,749

50,550 50,600 6,434 5,629 6,434 5,755

50,600 50,650 6,445 5,635 6,445 5,761

50,650 50,700 6,456 5,641 6,456 5,767

50,700 50,750 6,467 5,647 6,467 5,773

50,750 50,800 6,478 5,653 6,478 5,779

50,800 50,850 6,489 5,659 6,489 5,785

50,850 50,900 6,500 5,665 6,500 5,791

50,900 50,950 6,511 5,671 6,511 5,797

50,950 51,000 6,522 5,677 6,522 5,803

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

51,000

51,000 51,050 6,533 5,683 6,533 5,809

51,050 51,100 6,544 5,689 6,544 5,815

51,100 51,150 6,555 5,695 6,555 5,821

51,150 51,200 6,566 5,701 6,566 5,827

51,200 51,250 6,577 5,707 6,577 5,833

51,250 51,300 6,588 5,713 6,588 5,839

51,300 51,350 6,599 5,719 6,599 5,845

51,350 51,400 6,610 5,725 6,610 5,851

51,400 51,450 6,621 5,731 6,621 5,857

51,450 51,500 6,632 5,737 6,632 5,863

51,500 51,550 6,643 5,743 6,643 5,869

51,550 51,600 6,654 5,749 6,654 5,875

51,600 51,650 6,665 5,755 6,665 5,881

51,650 51,700 6,676 5,761 6,676 5,887

51,700 51,750 6,687 5,767 6,687 5,893

51,750 51,800 6,698 5,773 6,698 5,899

51,800 51,850 6,709 5,779 6,709 5,905

51,850 51,900 6,720 5,785 6,720 5,911

51,900 51,950 6,731 5,791 6,731 5,917

51,950 52,000 6,742 5,797 6,742 5,923

52,000

52,000 52,050 6,753 5,803 6,753 5,929

52,050 52,100 6,764 5,809 6,764 5,935

52,100 52,150 6,775 5,815 6,775 5,941

52,150 52,200 6,786 5,821 6,786 5,947

52,200 52,250 6,797 5,827 6,797 5,953

52,250 52,300 6,808 5,833 6,808 5,959

52,300 52,350 6,819 5,839 6,819 5,965

52,350 52,400 6,830 5,845 6,830 5,971

52,400 52,450 6,841 5,851 6,841 5,977

52,450 52,500 6,852 5,857 6,852 5,983

52,500 52,550 6,863 5,863 6,863 5,989

52,550 52,600 6,874 5,869 6,874 5,995

52,600 52,650 6,885 5,875 6,885 6,001

52,650 52,700 6,896 5,881 6,896 6,007

52,700 52,750 6,907 5,887 6,907 6,013

52,750 52,800 6,918 5,893 6,918 6,019

52,800 52,850 6,929 5,899 6,929 6,025

52,850 52,900 6,940 5,905 6,940 6,031

52,900 52,950 6,951 5,911 6,951 6,037

52,950 53,000 6,962 5,917 6,962 6,043

53,000

53,000 53,050 6,973 5,923 6,973 6,049

53,050 53,100 6,984 5,929 6,984 6,055

53,100 53,150 6,995 5,935 6,995 6,061

53,150 53,200 7,006 5,941 7,006 6,067

53,200 53,250 7,017 5,947 7,017 6,073

53,250 53,300 7,028 5,953 7,028 6,079

53,300 53,350 7,039 5,959 7,039 6,085

53,350 53,400 7,050 5,965 7,050 6,091

53,400 53,450 7,061 5,971 7,061 6,097

53,450 53,500 7,072 5,977 7,072 6,103

53,500 53,550 7,083 5,983 7,083 6,109

53,550 53,600 7,094 5,989 7,094 6,115

53,600 53,650 7,105 5,995 7,105 6,121

53,650 53,700 7,116 6,001 7,116 6,127

53,700 53,750 7,127 6,007 7,127 6,133

53,750 53,800 7,138 6,013 7,138 6,139

53,800 53,850 7,149 6,019 7,149 6,145

53,850 53,900 7,160 6,025 7,160 6,151

53,900 53,950 7,171 6,031 7,171 6,157

53,950 54,000 7,182 6,037 7,182 6,163

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

54,000

54,000 54,050 7,193 6,043 7,193 6,169

54,050 54,100 7,204 6,049 7,204 6,175

54,100 54,150 7,215 6,055 7,215 6,181

54,150 54,200 7,226 6,061 7,226 6,187

54,200 54,250 7,237 6,067 7,237 6,193

54,250 54,300 7,248 6,073 7,248 6,199

54,300 54,350 7,259 6,079 7,259 6,205

54,350 54,400 7,270 6,085 7,270 6,211

54,400 54,450 7,281 6,091 7,281 6,217

54,450 54,500 7,292 6,097 7,292 6,223

54,500 54,550 7,303 6,103 7,303 6,229

54,550 54,600 7,314 6,109 7,314 6,235

54,600 54,650 7,325 6,115 7,325 6,241

54,650 54,700 7,336 6,121 7,336 6,247

54,700 54,750 7,347 6,127 7,347 6,253

54,750 54,800 7,358 6,133 7,358 6,259

54,800 54,850 7,369 6,139 7,369 6,265

54,850 54,900 7,380 6,145 7,380 6,271

54,900 54,950 7,391 6,151 7,391 6,277

54,950 55,000 7,402 6,157 7,402 6,283

55,000

55,000 55,050 7,413 6,163 7,413 6,289

55,050 55,100 7,424 6,169 7,424 6,295

55,100 55,150 7,435 6,175 7,435 6,301

55,150 55,200 7,446 6,181 7,446 6,307

55,200 55,250 7,457 6,187 7,457 6,313

55,250 55,300 7,468 6,193 7,468 6,319

55,300 55,350 7,479 6,199 7,479 6,325

55,350 55,400 7,490 6,205 7,490 6,331

55,400 55,450 7,501 6,211 7,501 6,337

55,450 55,500 7,512 6,217 7,512 6,343

55,500 55,550 7,523 6,223 7,523 6,349

55,550 55,600 7,534 6,229 7,534 6,355

55,600 55,650 7,545 6,235 7,545 6,361

55,650 55,700 7,556 6,241 7,556 6,367

55,700 55,750 7,567 6,247 7,567 6,373

55,750 55,800 7,578 6,253 7,578 6,379

55,800 55,850 7,589 6,259 7,589 6,385

55,850 55,900 7,600 6,265 7,600 6,391

55,900 55,950 7,611 6,271 7,611 6,397

55,950 56,000 7,622 6,277 7,622 6,403

56,000

56,000 56,050 7,633 6,283 7,633 6,409

56,050 56,100 7,644 6,289 7,644 6,415

56,100 56,150 7,655 6,295 7,655 6,421

56,150 56,200 7,666 6,301 7,666 6,427

56,200 56,250 7,677 6,307 7,677 6,433

56,250 56,300 7,688 6,313 7,688 6,439

56,300 56,350 7,699 6,319 7,699 6,445

56,350 56,400 7,710 6,325 7,710 6,451

56,400 56,450 7,721 6,331 7,721 6,457

56,450 56,500 7,732 6,337 7,732 6,463

56,500 56,550 7,743 6,343 7,743 6,469

56,550 56,600 7,754 6,349 7,754 6,475

56,600 56,650 7,765 6,355 7,765 6,481

56,650 56,700 7,776 6,361 7,776 6,487

56,700 56,750 7,787 6,367 7,787 6,493

56,750 56,800 7,798 6,373 7,798 6,499

56,800 56,850 7,809 6,379 7,809 6,505

56,850 56,900 7,820 6,385 7,820 6,511

56,900 56,950 7,831 6,391 7,831 6,517

56,950 57,000 7,842 6,397 7,842 6,523

(Continued)

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov. 71
2023 Tax Table — Continued

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

57,000

57,000 57,050 7,853 6,403 7,853 6,529

57,050 57,100 7,864 6,409 7,864 6,535

57,100 57,150 7,875 6,415 7,875 6,541

57,150 57,200 7,886 6,421 7,886 6,547

57,200 57,250 7,897 6,427 7,897 6,553

57,250 57,300 7,908 6,433 7,908 6,559

57,300 57,350 7,919 6,439 7,919 6,565

57,350 57,400 7,930 6,445 7,930 6,571

57,400 57,450 7,941 6,451 7,941 6,577

57,450 57,500 7,952 6,457 7,952 6,583

57,500 57,550 7,963 6,463 7,963 6,589

57,550 57,600 7,974 6,469 7,974 6,595

57,600 57,650 7,985 6,475 7,985 6,601

57,650 57,700 7,996 6,481 7,996 6,607

57,700 57,750 8,007 6,487 8,007 6,613

57,750 57,800 8,018 6,493 8,018 6,619

57,800 57,850 8,029 6,499 8,029 6,625

57,850 57,900 8,040 6,505 8,040 6,631

57,900 57,950 8,051 6,511 8,051 6,637

57,950 58,000 8,062 6,517 8,062 6,643

58,000

58,000 58,050 8,073 6,523 8,073 6,649

58,050 58,100 8,084 6,529 8,084 6,655

58,100 58,150 8,095 6,535 8,095 6,661

58,150 58,200 8,106 6,541 8,106 6,667

58,200 58,250 8,117 6,547 8,117 6,673

58,250 58,300 8,128 6,553 8,128 6,679

58,300 58,350 8,139 6,559 8,139 6,685

58,350 58,400 8,150 6,565 8,150 6,691

58,400 58,450 8,161 6,571 8,161 6,697

58,450 58,500 8,172 6,577 8,172 6,703

58,500 58,550 8,183 6,583 8,183 6,709

58,550 58,600 8,194 6,589 8,194 6,715

58,600 58,650 8,205 6,595 8,205 6,721

58,650 58,700 8,216 6,601 8,216 6,727

58,700 58,750 8,227 6,607 8,227 6,733

58,750 58,800 8,238 6,613 8,238 6,739

58,800 58,850 8,249 6,619 8,249 6,745

58,850 58,900 8,260 6,625 8,260 6,751

58,900 58,950 8,271 6,631 8,271 6,757

58,950 59,000 8,282 6,637 8,282 6,763

59,000

59,000 59,050 8,293 6,643 8,293 6,769

59,050 59,100 8,304 6,649 8,304 6,775

59,100 59,150 8,315 6,655 8,315 6,781

59,150 59,200 8,326 6,661 8,326 6,787

59,200 59,250 8,337 6,667 8,337 6,793

59,250 59,300 8,348 6,673 8,348 6,799

59,300 59,350 8,359 6,679 8,359 6,805

59,350 59,400 8,370 6,685 8,370 6,811

59,400 59,450 8,381 6,691 8,381 6,817

59,450 59,500 8,392 6,697 8,392 6,823

59,500 59,550 8,403 6,703 8,403 6,829

59,550 59,600 8,414 6,709 8,414 6,835

59,600 59,650 8,425 6,715 8,425 6,841

59,650 59,700 8,436 6,721 8,436 6,847

59,700 59,750 8,447 6,727 8,447 6,853

59,750 59,800 8,458 6,733 8,458 6,859

59,800 59,850 8,469 6,739 8,469 6,865

59,850 59,900 8,480 6,745 8,480 6,874

59,900 59,950 8,491 6,751 8,491 6,885

59,950 60,000 8,502 6,757 8,502 6,896

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

60,000

60,000 60,050 8,513 6,763 8,513 6,907

60,050 60,100 8,524 6,769 8,524 6,918

60,100 60,150 8,535 6,775 8,535 6,929

60,150 60,200 8,546 6,781 8,546 6,940

60,200 60,250 8,557 6,787 8,557 6,951

60,250 60,300 8,568 6,793 8,568 6,962

60,300 60,350 8,579 6,799 8,579 6,973

60,350 60,400 8,590 6,805 8,590 6,984

60,400 60,450 8,601 6,811 8,601 6,995

60,450 60,500 8,612 6,817 8,612 7,006

60,500 60,550 8,623 6,823 8,623 7,017

60,550 60,600 8,634 6,829 8,634 7,028

60,600 60,650 8,645 6,835 8,645 7,039

60,650 60,700 8,656 6,841 8,656 7,050

60,700 60,750 8,667 6,847 8,667 7,061

60,750 60,800 8,678 6,853 8,678 7,072

60,800 60,850 8,689 6,859 8,689 7,083

60,850 60,900 8,700 6,865 8,700 7,094

60,900 60,950 8,711 6,871 8,711 7,105

60,950 61,000 8,722 6,877 8,722 7,116

61,000

61,000 61,050 8,733 6,883 8,733 7,127

61,050 61,100 8,744 6,889 8,744 7,138

61,100 61,150 8,755 6,895 8,755 7,149

61,150 61,200 8,766 6,901 8,766 7,160

61,200 61,250 8,777 6,907 8,777 7,171

61,250 61,300 8,788 6,913 8,788 7,182

61,300 61,350 8,799 6,919 8,799 7,193

61,350 61,400 8,810 6,925 8,810 7,204

61,400 61,450 8,821 6,931 8,821 7,215

61,450 61,500 8,832 6,937 8,832 7,226

61,500 61,550 8,843 6,943 8,843 7,237

61,550 61,600 8,854 6,949 8,854 7,248

61,600 61,650 8,865 6,955 8,865 7,259

61,650 61,700 8,876 6,961 8,876 7,270

61,700 61,750 8,887 6,967 8,887 7,281

61,750 61,800 8,898 6,973 8,898 7,292

61,800 61,850 8,909 6,979 8,909 7,303

61,850 61,900 8,920 6,985 8,920 7,314

61,900 61,950 8,931 6,991 8,931 7,325

61,950 62,000 8,942 6,997 8,942 7,336

62,000

62,000 62,050 8,953 7,003 8,953 7,347

62,050 62,100 8,964 7,009 8,964 7,358

62,100 62,150 8,975 7,015 8,975 7,369

62,150 62,200 8,986 7,021 8,986 7,380

62,200 62,250 8,997 7,027 8,997 7,391

62,250 62,300 9,008 7,033 9,008 7,402

62,300 62,350 9,019 7,039 9,019 7,413

62,350 62,400 9,030 7,045 9,030 7,424

62,400 62,450 9,041 7,051 9,041 7,435

62,450 62,500 9,052 7,057 9,052 7,446

62,500 62,550 9,063 7,063 9,063 7,457

62,550 62,600 9,074 7,069 9,074 7,468

62,600 62,650 9,085 7,075 9,085 7,479

62,650 62,700 9,096 7,081 9,096 7,490

62,700 62,750 9,107 7,087 9,107 7,501

62,750 62,800 9,118 7,093 9,118 7,512

62,800 62,850 9,129 7,099 9,129 7,523

62,850 62,900 9,140 7,105 9,140 7,534

62,900 62,950 9,151 7,111 9,151 7,545

62,950 63,000 9,162 7,117 9,162 7,556

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

63,000

63,000 63,050 9,173 7,123 9,173 7,567

63,050 63,100 9,184 7,129 9,184 7,578

63,100 63,150 9,195 7,135 9,195 7,589

63,150 63,200 9,206 7,141 9,206 7,600

63,200 63,250 9,217 7,147 9,217 7,611

63,250 63,300 9,228 7,153 9,228 7,622

63,300 63,350 9,239 7,159 9,239 7,633

63,350 63,400 9,250 7,165 9,250 7,644

63,400 63,450 9,261 7,171 9,261 7,655

63,450 63,500 9,272 7,177 9,272 7,666

63,500 63,550 9,283 7,183 9,283 7,677

63,550 63,600 9,294 7,189 9,294 7,688

63,600 63,650 9,305 7,195 9,305 7,699

63,650 63,700 9,316 7,201 9,316 7,710

63,700 63,750 9,327 7,207 9,327 7,721

63,750 63,800 9,338 7,213 9,338 7,732

63,800 63,850 9,349 7,219 9,349 7,743

63,850 63,900 9,360 7,225 9,360 7,754

63,900 63,950 9,371 7,231 9,371 7,765

63,950 64,000 9,382 7,237 9,382 7,776

64,000

64,000 64,050 9,393 7,243 9,393 7,787

64,050 64,100 9,404 7,249 9,404 7,798

64,100 64,150 9,415 7,255 9,415 7,809

64,150 64,200 9,426 7,261 9,426 7,820

64,200 64,250 9,437 7,267 9,437 7,831

64,250 64,300 9,448 7,273 9,448 7,842

64,300 64,350 9,459 7,279 9,459 7,853

64,350 64,400 9,470 7,285 9,470 7,864

64,400 64,450 9,481 7,291 9,481 7,875

64,450 64,500 9,492 7,297 9,492 7,886

64,500 64,550 9,503 7,303 9,503 7,897

64,550 64,600 9,514 7,309 9,514 7,908

64,600 64,650 9,525 7,315 9,525 7,919

64,650 64,700 9,536 7,321 9,536 7,930

64,700 64,750 9,547 7,327 9,547 7,941

64,750 64,800 9,558 7,333 9,558 7,952

64,800 64,850 9,569 7,339 9,569 7,963

64,850 64,900 9,580 7,345 9,580 7,974

64,900 64,950 9,591 7,351 9,591 7,985

64,950 65,000 9,602 7,357 9,602 7,996

65,000

65,000 65,050 9,613 7,363 9,613 8,007

65,050 65,100 9,624 7,369 9,624 8,018

65,100 65,150 9,635 7,375 9,635 8,029

65,150 65,200 9,646 7,381 9,646 8,040

65,200 65,250 9,657 7,387 9,657 8,051

65,250 65,300 9,668 7,393 9,668 8,062

65,300 65,350 9,679 7,399 9,679 8,073

65,350 65,400 9,690 7,405 9,690 8,084

65,400 65,450 9,701 7,411 9,701 8,095

65,450 65,500 9,712 7,417 9,712 8,106

65,500 65,550 9,723 7,423 9,723 8,117

65,550 65,600 9,734 7,429 9,734 8,128

65,600 65,650 9,745 7,435 9,745 8,139

65,650 65,700 9,756 7,441 9,756 8,150

65,700 65,750 9,767 7,447 9,767 8,161

65,750 65,800 9,778 7,453 9,778 8,172

65,800 65,850 9,789 7,459 9,789 8,183

65,850 65,900 9,800 7,465 9,800 8,194

65,900 65,950 9,811 7,471 9,811 8,205

65,950 66,000 9,822 7,477 9,822 8,216

(Continued)

* This column must also be used by a qualifying surviving spouse.

72 Need more information or forms? Visit IRS.gov.
2023 Tax Table — Continued

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

66,000

66,000 66,050 9,833 7,483 9,833 8,227

66,050 66,100 9,844 7,489 9,844 8,238

66,100 66,150 9,855 7,495 9,855 8,249

66,150 66,200 9,866 7,501 9,866 8,260

66,200 66,250 9,877 7,507 9,877 8,271

66,250 66,300 9,888 7,513 9,888 8,282

66,300 66,350 9,899 7,519 9,899 8,293

66,350 66,400 9,910 7,525 9,910 8,304

66,400 66,450 9,921 7,531 9,921 8,315

66,450 66,500 9,932 7,537 9,932 8,326

66,500 66,550 9,943 7,543 9,943 8,337

66,550 66,600 9,954 7,549 9,954 8,348

66,600 66,650 9,965 7,555 9,965 8,359

66,650 66,700 9,976 7,561 9,976 8,370

66,700 66,750 9,987 7,567 9,987 8,381

66,750 66,800 9,998 7,573 9,998 8,392

66,800 66,850 10,009 7,579 10,009 8,403

66,850 66,900 10,020 7,585 10,020 8,414

66,900 66,950 10,031 7,591 10,031 8,425

66,950 67,000 10,042 7,597 10,042 8,436

67,000

67,000 67,050 10,053 7,603 10,053 8,447

67,050 67,100 10,064 7,609 10,064 8,458

67,100 67,150 10,075 7,615 10,075 8,469

67,150 67,200 10,086 7,621 10,086 8,480

67,200 67,250 10,097 7,627 10,097 8,491

67,250 67,300 10,108 7,633 10,108 8,502

67,300 67,350 10,119 7,639 10,119 8,513

67,350 67,400 10,130 7,645 10,130 8,524

67,400 67,450 10,141 7,651 10,141 8,535

67,450 67,500 10,152 7,657 10,152 8,546

67,500 67,550 10,163 7,663 10,163 8,557

67,550 67,600 10,174 7,669 10,174 8,568

67,600 67,650 10,185 7,675 10,185 8,579

67,650 67,700 10,196 7,681 10,196 8,590

67,700 67,750 10,207 7,687 10,207 8,601

67,750 67,800 10,218 7,693 10,218 8,612

67,800 67,850 10,229 7,699 10,229 8,623

67,850 67,900 10,240 7,705 10,240 8,634

67,900 67,950 10,251 7,711 10,251 8,645

67,950 68,000 10,262 7,717 10,262 8,656

68,000

68,000 68,050 10,273 7,723 10,273 8,667

68,050 68,100 10,284 7,729 10,284 8,678

68,100 68,150 10,295 7,735 10,295 8,689

68,150 68,200 10,306 7,741 10,306 8,700

68,200 68,250 10,317 7,747 10,317 8,711

68,250 68,300 10,328 7,753 10,328 8,722

68,300 68,350 10,339 7,759 10,339 8,733

68,350 68,400 10,350 7,765 10,350 8,744

68,400 68,450 10,361 7,771 10,361 8,755

68,450 68,500 10,372 7,777 10,372 8,766

68,500 68,550 10,383 7,783 10,383 8,777

68,550 68,600 10,394 7,789 10,394 8,788

68,600 68,650 10,405 7,795 10,405 8,799

68,650 68,700 10,416 7,801 10,416 8,810

68,700 68,750 10,427 7,807 10,427 8,821

68,750 68,800 10,438 7,813 10,438 8,832

68,800 68,850 10,449 7,819 10,449 8,843

68,850 68,900 10,460 7,825 10,460 8,854

68,900 68,950 10,471 7,831 10,471 8,865

68,950 69,000 10,482 7,837 10,482 8,876

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

69,000

69,000 69,050 10,493 7,843 10,493 8,887

69,050 69,100 10,504 7,849 10,504 8,898

69,100 69,150 10,515 7,855 10,515 8,909

69,150 69,200 10,526 7,861 10,526 8,920

69,200 69,250 10,537 7,867 10,537 8,931

69,250 69,300 10,548 7,873 10,548 8,942

69,300 69,350 10,559 7,879 10,559 8,953

69,350 69,400 10,570 7,885 10,570 8,964

69,400 69,450 10,581 7,891 10,581 8,975

69,450 69,500 10,592 7,897 10,592 8,986

69,500 69,550 10,603 7,903 10,603 8,997

69,550 69,600 10,614 7,909 10,614 9,008

69,600 69,650 10,625 7,915 10,625 9,019

69,650 69,700 10,636 7,921 10,636 9,030

69,700 69,750 10,647 7,927 10,647 9,041

69,750 69,800 10,658 7,933 10,658 9,052

69,800 69,850 10,669 7,939 10,669 9,063

69,850 69,900 10,680 7,945 10,680 9,074

69,900 69,950 10,691 7,951 10,691 9,085

69,950 70,000 10,702 7,957 10,702 9,096

70,000

70,000 70,050 10,713 7,963 10,713 9,107

70,050 70,100 10,724 7,969 10,724 9,118

70,100 70,150 10,735 7,975 10,735 9,129

70,150 70,200 10,746 7,981 10,746 9,140

70,200 70,250 10,757 7,987 10,757 9,151

70,250 70,300 10,768 7,993 10,768 9,162

70,300 70,350 10,779 7,999 10,779 9,173

70,350 70,400 10,790 8,005 10,790 9,184

70,400 70,450 10,801 8,011 10,801 9,195

70,450 70,500 10,812 8,017 10,812 9,206

70,500 70,550 10,823 8,023 10,823 9,217

70,550 70,600 10,834 8,029 10,834 9,228

70,600 70,650 10,845 8,035 10,845 9,239

70,650 70,700 10,856 8,041 10,856 9,250

70,700 70,750 10,867 8,047 10,867 9,261

70,750 70,800 10,878 8,053 10,878 9,272

70,800 70,850 10,889 8,059 10,889 9,283

70,850 70,900 10,900 8,065 10,900 9,294

70,900 70,950 10,911 8,071 10,911 9,305

70,950 71,000 10,922 8,077 10,922 9,316

71,000

71,000 71,050 10,933 8,083 10,933 9,327

71,050 71,100 10,944 8,089 10,944 9,338

71,100 71,150 10,955 8,095 10,955 9,349

71,150 71,200 10,966 8,101 10,966 9,360

71,200 71,250 10,977 8,107 10,977 9,371

71,250 71,300 10,988 8,113 10,988 9,382

71,300 71,350 10,999 8,119 10,999 9,393

71,350 71,400 11,010 8,125 11,010 9,404

71,400 71,450 11,021 8,131 11,021 9,415

71,450 71,500 11,032 8,137 11,032 9,426

71,500 71,550 11,043 8,143 11,043 9,437

71,550 71,600 11,054 8,149 11,054 9,448

71,600 71,650 11,065 8,155 11,065 9,459

71,650 71,700 11,076 8,161 11,076 9,470

71,700 71,750 11,087 8,167 11,087 9,481

71,750 71,800 11,098 8,173 11,098 9,492

71,800 71,850 11,109 8,179 11,109 9,503

71,850 71,900 11,120 8,185 11,120 9,514

71,900 71,950 11,131 8,191 11,131 9,525

71,950 72,000 11,142 8,197 11,142 9,536

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

72,000

72,000 72,050 11,153 8,203 11,153 9,547

72,050 72,100 11,164 8,209 11,164 9,558

72,100 72,150 11,175 8,215 11,175 9,569

72,150 72,200 11,186 8,221 11,186 9,580

72,200 72,250 11,197 8,227 11,197 9,591

72,250 72,300 11,208 8,233 11,208 9,602

72,300 72,350 11,219 8,239 11,219 9,613

72,350 72,400 11,230 8,245 11,230 9,624

72,400 72,450 11,241 8,251 11,241 9,635

72,450 72,500 11,252 8,257 11,252 9,646

72,500 72,550 11,263 8,263 11,263 9,657

72,550 72,600 11,274 8,269 11,274 9,668

72,600 72,650 11,285 8,275 11,285 9,679

72,650 72,700 11,296 8,281 11,296 9,690

72,700 72,750 11,307 8,287 11,307 9,701

72,750 72,800 11,318 8,293 11,318 9,712

72,800 72,850 11,329 8,299 11,329 9,723

72,850 72,900 11,340 8,305 11,340 9,734

72,900 72,950 11,351 8,311 11,351 9,745

72,950 73,000 11,362 8,317 11,362 9,756

73,000

73,000 73,050 11,373 8,323 11,373 9,767

73,050 73,100 11,384 8,329 11,384 9,778

73,100 73,150 11,395 8,335 11,395 9,789

73,150 73,200 11,406 8,341 11,406 9,800

73,200 73,250 11,417 8,347 11,417 9,811

73,250 73,300 11,428 8,353 11,428 9,822

73,300 73,350 11,439 8,359 11,439 9,833

73,350 73,400 11,450 8,365 11,450 9,844

73,400 73,450 11,461 8,371 11,461 9,855

73,450 73,500 11,472 8,377 11,472 9,866

73,500 73,550 11,483 8,383 11,483 9,877

73,550 73,600 11,494 8,389 11,494 9,888

73,600 73,650 11,505 8,395 11,505 9,899

73,650 73,700 11,516 8,401 11,516 9,910

73,700 73,750 11,527 8,407 11,527 9,921

73,750 73,800 11,538 8,413 11,538 9,932

73,800 73,850 11,549 8,419 11,549 9,943

73,850 73,900 11,560 8,425 11,560 9,954

73,900 73,950 11,571 8,431 11,571 9,965

73,950 74,000 11,582 8,437 11,582 9,976

74,000

74,000 74,050 11,593 8,443 11,593 9,987

74,050 74,100 11,604 8,449 11,604 9,998

74,100 74,150 11,615 8,455 11,615 10,009

74,150 74,200 11,626 8,461 11,626 10,020

74,200 74,250 11,637 8,467 11,637 10,031

74,250 74,300 11,648 8,473 11,648 10,042

74,300 74,350 11,659 8,479 11,659 10,053

74,350 74,400 11,670 8,485 11,670 10,064

74,400 74,450 11,681 8,491 11,681 10,075

74,450 74,500 11,692 8,497 11,692 10,086

74,500 74,550 11,703 8,503 11,703 10,097

74,550 74,600 11,714 8,509 11,714 10,108

74,600 74,650 11,725 8,515 11,725 10,119

74,650 74,700 11,736 8,521 11,736 10,130

74,700 74,750 11,747 8,527 11,747 10,141

74,750 74,800 11,758 8,533 11,758 10,152

74,800 74,850 11,769 8,539 11,769 10,163

74,850 74,900 11,780 8,545 11,780 10,174

74,900 74,950 11,791 8,551 11,791 10,185

74,950 75,000 11,802 8,557 11,802 10,196

(Continued)

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov. 73
2023 Tax Table — Continued

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

75,000

75,000 75,050 11,813 8,563 11,813 10,207

75,050 75,100 11,824 8,569 11,824 10,218

75,100 75,150 11,835 8,575 11,835 10,229

75,150 75,200 11,846 8,581 11,846 10,240

75,200 75,250 11,857 8,587 11,857 10,251

75,250 75,300 11,868 8,593 11,868 10,262

75,300 75,350 11,879 8,599 11,879 10,273

75,350 75,400 11,890 8,605 11,890 10,284

75,400 75,450 11,901 8,611 11,901 10,295

75,450 75,500 11,912 8,617 11,912 10,306

75,500 75,550 11,923 8,623 11,923 10,317

75,550 75,600 11,934 8,629 11,934 10,328

75,600 75,650 11,945 8,635 11,945 10,339

75,650 75,700 11,956 8,641 11,956 10,350

75,700 75,750 11,967 8,647 11,967 10,361

75,750 75,800 11,978 8,653 11,978 10,372

75,800 75,850 11,989 8,659 11,989 10,383

75,850 75,900 12,000 8,665 12,000 10,394

75,900 75,950 12,011 8,671 12,011 10,405

75,950 76,000 12,022 8,677 12,022 10,416

76,000

76,000 76,050 12,033 8,683 12,033 10,427

76,050 76,100 12,044 8,689 12,044 10,438

76,100 76,150 12,055 8,695 12,055 10,449

76,150 76,200 12,066 8,701 12,066 10,460

76,200 76,250 12,077 8,707 12,077 10,471

76,250 76,300 12,088 8,713 12,088 10,482

76,300 76,350 12,099 8,719 12,099 10,493

76,350 76,400 12,110 8,725 12,110 10,504

76,400 76,450 12,121 8,731 12,121 10,515

76,450 76,500 12,132 8,737 12,132 10,526

76,500 76,550 12,143 8,743 12,143 10,537

76,550 76,600 12,154 8,749 12,154 10,548

76,600 76,650 12,165 8,755 12,165 10,559

76,650 76,700 12,176 8,761 12,176 10,570

76,700 76,750 12,187 8,767 12,187 10,581

76,750 76,800 12,198 8,773 12,198 10,592

76,800 76,850 12,209 8,779 12,209 10,603

76,850 76,900 12,220 8,785 12,220 10,614

76,900 76,950 12,231 8,791 12,231 10,625

76,950 77,000 12,242 8,797 12,242 10,636

77,000

77,000 77,050 12,253 8,803 12,253 10,647

77,050 77,100 12,264 8,809 12,264 10,658

77,100 77,150 12,275 8,815 12,275 10,669

77,150 77,200 12,286 8,821 12,286 10,680

77,200 77,250 12,297 8,827 12,297 10,691

77,250 77,300 12,308 8,833 12,308 10,702

77,300 77,350 12,319 8,839 12,319 10,713

77,350 77,400 12,330 8,845 12,330 10,724

77,400 77,450 12,341 8,851 12,341 10,735

77,450 77,500 12,352 8,857 12,352 10,746

77,500 77,550 12,363 8,863 12,363 10,757

77,550 77,600 12,374 8,869 12,374 10,768

77,600 77,650 12,385 8,875 12,385 10,779

77,650 77,700 12,396 8,881 12,396 10,790

77,700 77,750 12,407 8,887 12,407 10,801

77,750 77,800 12,418 8,893 12,418 10,812

77,800 77,850 12,429 8,899 12,429 10,823

77,850 77,900 12,440 8,905 12,440 10,834

77,900 77,950 12,451 8,911 12,451 10,845

77,950 78,000 12,462 8,917 12,462 10,856

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

78,000

78,000 78,050 12,473 8,923 12,473 10,867

78,050 78,100 12,484 8,929 12,484 10,878

78,100 78,150 12,495 8,935 12,495 10,889

78,150 78,200 12,506 8,941 12,506 10,900

78,200 78,250 12,517 8,947 12,517 10,911

78,250 78,300 12,528 8,953 12,528 10,922

78,300 78,350 12,539 8,959 12,539 10,933

78,350 78,400 12,550 8,965 12,550 10,944

78,400 78,450 12,561 8,971 12,561 10,955

78,450 78,500 12,572 8,977 12,572 10,966

78,500 78,550 12,583 8,983 12,583 10,977

78,550 78,600 12,594 8,989 12,594 10,988

78,600 78,650 12,605 8,995 12,605 10,999

78,650 78,700 12,616 9,001 12,616 11,010

78,700 78,750 12,627 9,007 12,627 11,021

78,750 78,800 12,638 9,013 12,638 11,032

78,800 78,850 12,649 9,019 12,649 11,043

78,850 78,900 12,660 9,025 12,660 11,054

78,900 78,950 12,671 9,031 12,671 11,065

78,950 79,000 12,682 9,037 12,682 11,076

79,000

79,000 79,050 12,693 9,043 12,693 11,087

79,050 79,100 12,704 9,049 12,704 11,098

79,100 79,150 12,715 9,055 12,715 11,109

79,150 79,200 12,726 9,061 12,726 11,120

79,200 79,250 12,737 9,067 12,737 11,131

79,250 79,300 12,748 9,073 12,748 11,142

79,300 79,350 12,759 9,079 12,759 11,153

79,350 79,400 12,770 9,085 12,770 11,164

79,400 79,450 12,781 9,091 12,781 11,175

79,450 79,500 12,792 9,097 12,792 11,186

79,500 79,550 12,803 9,103 12,803 11,197

79,550 79,600 12,814 9,109 12,814 11,208

79,600 79,650 12,825 9,115 12,825 11,219

79,650 79,700 12,836 9,121 12,836 11,230

79,700 79,750 12,847 9,127 12,847 11,241

79,750 79,800 12,858 9,133 12,858 11,252

79,800 79,850 12,869 9,139 12,869 11,263

79,850 79,900 12,880 9,145 12,880 11,274

79,900 79,950 12,891 9,151 12,891 11,285

79,950 80,000 12,902 9,157 12,902 11,296

80,000

80,000 80,050 12,913 9,163 12,913 11,307

80,050 80,100 12,924 9,169 12,924 11,318

80,100 80,150 12,935 9,175 12,935 11,329

80,150 80,200 12,946 9,181 12,946 11,340

80,200 80,250 12,957 9,187 12,957 11,351

80,250 80,300 12,968 9,193 12,968 11,362

80,300 80,350 12,979 9,199 12,979 11,373

80,350 80,400 12,990 9,205 12,990 11,384

80,400 80,450 13,001 9,211 13,001 11,395

80,450 80,500 13,012 9,217 13,012 11,406

80,500 80,550 13,023 9,223 13,023 11,417

80,550 80,600 13,034 9,229 13,034 11,428

80,600 80,650 13,045 9,235 13,045 11,439

80,650 80,700 13,056 9,241 13,056 11,450

80,700 80,750 13,067 9,247 13,067 11,461

80,750 80,800 13,078 9,253 13,078 11,472

80,800 80,850 13,089 9,259 13,089 11,483

80,850 80,900 13,100 9,265 13,100 11,494

80,900 80,950 13,111 9,271 13,111 11,505

80,950 81,000 13,122 9,277 13,122 11,516

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

81,000

81,000 81,050 13,133 9,283 13,133 11,527

81,050 81,100 13,144 9,289 13,144 11,538

81,100 81,150 13,155 9,295 13,155 11,549

81,150 81,200 13,166 9,301 13,166 11,560

81,200 81,250 13,177 9,307 13,177 11,571

81,250 81,300 13,188 9,313 13,188 11,582

81,300 81,350 13,199 9,319 13,199 11,593

81,350 81,400 13,210 9,325 13,210 11,604

81,400 81,450 13,221 9,331 13,221 11,615

81,450 81,500 13,232 9,337 13,232 11,626

81,500 81,550 13,243 9,343 13,243 11,637

81,550 81,600 13,254 9,349 13,254 11,648

81,600 81,650 13,265 9,355 13,265 11,659

81,650 81,700 13,276 9,361 13,276 11,670

81,700 81,750 13,287 9,367 13,287 11,681

81,750 81,800 13,298 9,373 13,298 11,692

81,800 81,850 13,309 9,379 13,309 11,703

81,850 81,900 13,320 9,385 13,320 11,714

81,900 81,950 13,331 9,391 13,331 11,725

81,950 82,000 13,342 9,397 13,342 11,736

82,000

82,000 82,050 13,353 9,403 13,353 11,747

82,050 82,100 13,364 9,409 13,364 11,758

82,100 82,150 13,375 9,415 13,375 11,769

82,150 82,200 13,386 9,421 13,386 11,780

82,200 82,250 13,397 9,427 13,397 11,791

82,250 82,300 13,408 9,433 13,408 11,802

82,300 82,350 13,419 9,439 13,419 11,813

82,350 82,400 13,430 9,445 13,430 11,824

82,400 82,450 13,441 9,451 13,441 11,835

82,450 82,500 13,452 9,457 13,452 11,846

82,500 82,550 13,463 9,463 13,463 11,857

82,550 82,600 13,474 9,469 13,474 11,868

82,600 82,650 13,485 9,475 13,485 11,879

82,650 82,700 13,496 9,481 13,496 11,890

82,700 82,750 13,507 9,487 13,507 11,901

82,750 82,800 13,518 9,493 13,518 11,912

82,800 82,850 13,529 9,499 13,529 11,923

82,850 82,900 13,540 9,505 13,540 11,934

82,900 82,950 13,551 9,511 13,551 11,945

82,950 83,000 13,562 9,517 13,562 11,956

83,000

83,000 83,050 13,573 9,523 13,573 11,967

83,050 83,100 13,584 9,529 13,584 11,978

83,100 83,150 13,595 9,535 13,595 11,989

83,150 83,200 13,606 9,541 13,606 12,000

83,200 83,250 13,617 9,547 13,617 12,011

83,250 83,300 13,628 9,553 13,628 12,022

83,300 83,350 13,639 9,559 13,639 12,033

83,350 83,400 13,650 9,565 13,650 12,044

83,400 83,450 13,661 9,571 13,661 12,055

83,450 83,500 13,672 9,577 13,672 12,066

83,500 83,550 13,683 9,583 13,683 12,077

83,550 83,600 13,694 9,589 13,694 12,088

83,600 83,650 13,705 9,595 13,705 12,099

83,650 83,700 13,716 9,601 13,716 12,110

83,700 83,750 13,727 9,607 13,727 12,121

83,750 83,800 13,738 9,613 13,738 12,132

83,800 83,850 13,749 9,619 13,749 12,143

83,850 83,900 13,760 9,625 13,760 12,154

83,900 83,950 13,771 9,631 13,771 12,165

83,950 84,000 13,782 9,637 13,782 12,176

(Continued)

* This column must also be used by a qualifying surviving spouse.

74 Need more information or forms? Visit IRS.gov.
2023 Tax Table — Continued

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

84,000

84,000 84,050 13,793 9,643 13,793 12,187

84,050 84,100 13,804 9,649 13,804 12,198

84,100 84,150 13,815 9,655 13,815 12,209

84,150 84,200 13,826 9,661 13,826 12,220

84,200 84,250 13,837 9,667 13,837 12,231

84,250 84,300 13,848 9,673 13,848 12,242

84,300 84,350 13,859 9,679 13,859 12,253

84,350 84,400 13,870 9,685 13,870 12,264

84,400 84,450 13,881 9,691 13,881 12,275

84,450 84,500 13,892 9,697 13,892 12,286

84,500 84,550 13,903 9,703 13,903 12,297

84,550 84,600 13,914 9,709 13,914 12,308

84,600 84,650 13,925 9,715 13,925 12,319

84,650 84,700 13,936 9,721 13,936 12,330

84,700 84,750 13,947 9,727 13,947 12,341

84,750 84,800 13,958 9,733 13,958 12,352

84,800 84,850 13,969 9,739 13,969 12,363

84,850 84,900 13,980 9,745 13,980 12,374

84,900 84,950 13,991 9,751 13,991 12,385

84,950 85,000 14,002 9,757 14,002 12,396

85,000

85,000 85,050 14,013 9,763 14,013 12,407

85,050 85,100 14,024 9,769 14,024 12,418

85,100 85,150 14,035 9,775 14,035 12,429

85,150 85,200 14,046 9,781 14,046 12,440

85,200 85,250 14,057 9,787 14,057 12,451

85,250 85,300 14,068 9,793 14,068 12,462

85,300 85,350 14,079 9,799 14,079 12,473

85,350 85,400 14,090 9,805 14,090 12,484

85,400 85,450 14,101 9,811 14,101 12,495

85,450 85,500 14,112 9,817 14,112 12,506

85,500 85,550 14,123 9,823 14,123 12,517

85,550 85,600 14,134 9,829 14,134 12,528

85,600 85,650 14,145 9,835 14,145 12,539

85,650 85,700 14,156 9,841 14,156 12,550

85,700 85,750 14,167 9,847 14,167 12,561

85,750 85,800 14,178 9,853 14,178 12,572

85,800 85,850 14,189 9,859 14,189 12,583

85,850 85,900 14,200 9,865 14,200 12,594

85,900 85,950 14,211 9,871 14,211 12,605

85,950 86,000 14,222 9,877 14,222 12,616

86,000

86,000 86,050 14,233 9,883 14,233 12,627

86,050 86,100 14,244 9,889 14,244 12,638

86,100 86,150 14,255 9,895 14,255 12,649

86,150 86,200 14,266 9,901 14,266 12,660

86,200 86,250 14,277 9,907 14,277 12,671

86,250 86,300 14,288 9,913 14,288 12,682

86,300 86,350 14,299 9,919 14,299 12,693

86,350 86,400 14,310 9,925 14,310 12,704

86,400 86,450 14,321 9,931 14,321 12,715

86,450 86,500 14,332 9,937 14,332 12,726

86,500 86,550 14,343 9,943 14,343 12,737

86,550 86,600 14,354 9,949 14,354 12,748

86,600 86,650 14,365 9,955 14,365 12,759

86,650 86,700 14,376 9,961 14,376 12,770

86,700 86,750 14,387 9,967 14,387 12,781

86,750 86,800 14,398 9,973 14,398 12,792

86,800 86,850 14,409 9,979 14,409 12,803

86,850 86,900 14,420 9,985 14,420 12,814

86,900 86,950 14,431 9,991 14,431 12,825

86,950 87,000 14,442 9,997 14,442 12,836

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

87,000

87,000 87,050 14,453 10,003 14,453 12,847

87,050 87,100 14,464 10,009 14,464 12,858

87,100 87,150 14,475 10,015 14,475 12,869

87,150 87,200 14,486 10,021 14,486 12,880

87,200 87,250 14,497 10,027 14,497 12,891

87,250 87,300 14,508 10,033 14,508 12,902

87,300 87,350 14,519 10,039 14,519 12,913

87,350 87,400 14,530 10,045 14,530 12,924

87,400 87,450 14,541 10,051 14,541 12,935

87,450 87,500 14,552 10,057 14,552 12,946

87,500 87,550 14,563 10,063 14,563 12,957

87,550 87,600 14,574 10,069 14,574 12,968

87,600 87,650 14,585 10,075 14,585 12,979

87,650 87,700 14,596 10,081 14,596 12,990

87,700 87,750 14,607 10,087 14,607 13,001

87,750 87,800 14,618 10,093 14,618 13,012

87,800 87,850 14,629 10,099 14,629 13,023

87,850 87,900 14,640 10,105 14,640 13,034

87,900 87,950 14,651 10,111 14,651 13,045

87,950 88,000 14,662 10,117 14,662 13,056

88,000

88,000 88,050 14,673 10,123 14,673 13,067

88,050 88,100 14,684 10,129 14,684 13,078

88,100 88,150 14,695 10,135 14,695 13,089

88,150 88,200 14,706 10,141 14,706 13,100

88,200 88,250 14,717 10,147 14,717 13,111

88,250 88,300 14,728 10,153 14,728 13,122

88,300 88,350 14,739 10,159 14,739 13,133

88,350 88,400 14,750 10,165 14,750 13,144

88,400 88,450 14,761 10,171 14,761 13,155

88,450 88,500 14,772 10,177 14,772 13,166

88,500 88,550 14,783 10,183 14,783 13,177

88,550 88,600 14,794 10,189 14,794 13,188

88,600 88,650 14,805 10,195 14,805 13,199

88,650 88,700 14,816 10,201 14,816 13,210

88,700 88,750 14,827 10,207 14,827 13,221

88,750 88,800 14,838 10,213 14,838 13,232

88,800 88,850 14,849 10,219 14,849 13,243

88,850 88,900 14,860 10,225 14,860 13,254

88,900 88,950 14,871 10,231 14,871 13,265

88,950 89,000 14,882 10,237 14,882 13,276

89,000

89,000 89,050 14,893 10,243 14,893 13,287

89,050 89,100 14,904 10,249 14,904 13,298

89,100 89,150 14,915 10,255 14,915 13,309

89,150 89,200 14,926 10,261 14,926 13,320

89,200 89,250 14,937 10,267 14,937 13,331

89,250 89,300 14,948 10,273 14,948 13,342

89,300 89,350 14,959 10,279 14,959 13,353

89,350 89,400 14,970 10,285 14,970 13,364

89,400 89,450 14,981 10,291 14,981 13,375

89,450 89,500 14,992 10,300 14,992 13,386

89,500 89,550 15,003 10,311 15,003 13,397

89,550 89,600 15,014 10,322 15,014 13,408

89,600 89,650 15,025 10,333 15,025 13,419

89,650 89,700 15,036 10,344 15,036 13,430

89,700 89,750 15,047 10,355 15,047 13,441

89,750 89,800 15,058 10,366 15,058 13,452

89,800 89,850 15,069 10,377 15,069 13,463

89,850 89,900 15,080 10,388 15,080 13,474

89,900 89,950 15,091 10,399 15,091 13,485

89,950 90,000 15,102 10,410 15,102 13,496

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

90,000

90,000 90,050 15,113 10,421 15,113 13,507

90,050 90,100 15,124 10,432 15,124 13,518

90,100 90,150 15,135 10,443 15,135 13,529

90,150 90,200 15,146 10,454 15,146 13,540

90,200 90,250 15,157 10,465 15,157 13,551

90,250 90,300 15,168 10,476 15,168 13,562

90,300 90,350 15,179 10,487 15,179 13,573

90,350 90,400 15,190 10,498 15,190 13,584

90,400 90,450 15,201 10,509 15,201 13,595

90,450 90,500 15,212 10,520 15,212 13,606

90,500 90,550 15,223 10,531 15,223 13,617

90,550 90,600 15,234 10,542 15,234 13,628

90,600 90,650 15,245 10,553 15,245 13,639

90,650 90,700 15,256 10,564 15,256 13,650

90,700 90,750 15,267 10,575 15,267 13,661

90,750 90,800 15,278 10,586 15,278 13,672

90,800 90,850 15,289 10,597 15,289 13,683

90,850 90,900 15,300 10,608 15,300 13,694

90,900 90,950 15,311 10,619 15,311 13,705

90,950 91,000 15,322 10,630 15,322 13,716

91,000

91,000 91,050 15,333 10,641 15,333 13,727

91,050 91,100 15,344 10,652 15,344 13,738

91,100 91,150 15,355 10,663 15,355 13,749

91,150 91,200 15,366 10,674 15,366 13,760

91,200 91,250 15,377 10,685 15,377 13,771

91,250 91,300 15,388 10,696 15,388 13,782

91,300 91,350 15,399 10,707 15,399 13,793

91,350 91,400 15,410 10,718 15,410 13,804

91,400 91,450 15,421 10,729 15,421 13,815

91,450 91,500 15,432 10,740 15,432 13,826

91,500 91,550 15,443 10,751 15,443 13,837

91,550 91,600 15,454 10,762 15,454 13,848

91,600 91,650 15,465 10,773 15,465 13,859

91,650 91,700 15,476 10,784 15,476 13,870

91,700 91,750 15,487 10,795 15,487 13,881

91,750 91,800 15,498 10,806 15,498 13,892

91,800 91,850 15,509 10,817 15,509 13,903

91,850 91,900 15,520 10,828 15,520 13,914

91,900 91,950 15,531 10,839 15,531 13,925

91,950 92,000 15,542 10,850 15,542 13,936

92,000

92,000 92,050 15,553 10,861 15,553 13,947

92,050 92,100 15,564 10,872 15,564 13,958

92,100 92,150 15,575 10,883 15,575 13,969

92,150 92,200 15,586 10,894 15,586 13,980

92,200 92,250 15,597 10,905 15,597 13,991

92,250 92,300 15,608 10,916 15,608 14,002

92,300 92,350 15,619 10,927 15,619 14,013

92,350 92,400 15,630 10,938 15,630 14,024

92,400 92,450 15,641 10,949 15,641 14,035

92,450 92,500 15,652 10,960 15,652 14,046

92,500 92,550 15,663 10,971 15,663 14,057

92,550 92,600 15,674 10,982 15,674 14,068

92,600 92,650 15,685 10,993 15,685 14,079

92,650 92,700 15,696 11,004 15,696 14,090

92,700 92,750 15,707 11,015 15,707 14,101

92,750 92,800 15,718 11,026 15,718 14,112

92,800 92,850 15,729 11,037 15,729 14,123

92,850 92,900 15,740 11,048 15,740 14,134

92,900 92,950 15,751 11,059 15,751 14,145

92,950 93,000 15,762 11,070 15,762 14,156

(Continued)

* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov. 75
2023 Tax Table — Continued

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

93,000

93,000 93,050 15,773 11,081 15,773 14,167

93,050 93,100 15,784 11,092 15,784 14,178

93,100 93,150 15,795 11,103 15,795 14,189

93,150 93,200 15,806 11,114 15,806 14,200

93,200 93,250 15,817 11,125 15,817 14,211

93,250 93,300 15,828 11,136 15,828 14,222

93,300 93,350 15,839 11,147 15,839 14,233

93,350 93,400 15,850 11,158 15,850 14,244

93,400 93,450 15,861 11,169 15,861 14,255

93,450 93,500 15,872 11,180 15,872 14,266

93,500 93,550 15,883 11,191 15,883 14,277

93,550 93,600 15,894 11,202 15,894 14,288

93,600 93,650 15,905 11,213 15,905 14,299

93,650 93,700 15,916 11,224 15,916 14,310

93,700 93,750 15,927 11,235 15,927 14,321

93,750 93,800 15,938 11,246 15,938 14,332

93,800 93,850 15,949 11,257 15,949 14,343

93,850 93,900 15,960 11,268 15,960 14,354

93,900 93,950 15,971 11,279 15,971 14,365

93,950 94,000 15,982 11,290 15,982 14,376

94,000

94,000 94,050 15,993 11,301 15,993 14,387

94,050 94,100 16,004 11,312 16,004 14,398

94,100 94,150 16,015 11,323 16,015 14,409

94,150 94,200 16,026 11,334 16,026 14,420

94,200 94,250 16,037 11,345 16,037 14,431

94,250 94,300 16,048 11,356 16,048 14,442

94,300 94,350 16,059 11,367 16,059 14,453

94,350 94,400 16,070 11,378 16,070 14,464

94,400 94,450 16,081 11,389 16,081 14,475

94,450 94,500 16,092 11,400 16,092 14,486

94,500 94,550 16,103 11,411 16,103 14,497

94,550 94,600 16,114 11,422 16,114 14,508

94,600 94,650 16,125 11,433 16,125 14,519

94,650 94,700 16,136 11,444 16,136 14,530

94,700 94,750 16,147 11,455 16,147 14,541

94,750 94,800 16,158 11,466 16,158 14,552

94,800 94,850 16,169 11,477 16,169 14,563

94,850 94,900 16,180 11,488 16,180 14,574

94,900 94,950 16,191 11,499 16,191 14,585

94,950 95,000 16,202 11,510 16,202 14,596

95,000

95,000 95,050 16,213 11,521 16,213 14,607

95,050 95,100 16,224 11,532 16,224 14,618

95,100 95,150 16,235 11,543 16,235 14,629

95,150 95,200 16,246 11,554 16,246 14,640

95,200 95,250 16,257 11,565 16,257 14,651

95,250 95,300 16,268 11,576 16,268 14,662

95,300 95,350 16,279 11,587 16,279 14,673

95,350 95,400 16,290 11,598 16,290 14,684

95,400 95,450 16,302 11,609 16,302 14,696

95,450 95,500 16,314 11,620 16,314 14,708

95,500 95,550 16,326 11,631 16,326 14,720

95,550 95,600 16,338 11,642 16,338 14,732

95,600 95,650 16,350 11,653 16,350 14,744

95,650 95,700 16,362 11,664 16,362 14,756

95,700 95,750 16,374 11,675 16,374 14,768

95,750 95,800 16,386 11,686 16,386 14,780

95,800 95,850 16,398 11,697 16,398 14,792

95,850 95,900 16,410 11,708 16,410 14,804

95,900 95,950 16,422 11,719 16,422 14,816

95,950 96,000 16,434 11,730 16,434 14,828

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

96,000

96,000 96,050 16,446 11,741 16,446 14,840

96,050 96,100 16,458 11,752 16,458 14,852

96,100 96,150 16,470 11,763 16,470 14,864

96,150 96,200 16,482 11,774 16,482 14,876

96,200 96,250 16,494 11,785 16,494 14,888

96,250 96,300 16,506 11,796 16,506 14,900

96,300 96,350 16,518 11,807 16,518 14,912

96,350 96,400 16,530 11,818 16,530 14,924

96,400 96,450 16,542 11,829 16,542 14,936

96,450 96,500 16,554 11,840 16,554 14,948

96,500 96,550 16,566 11,851 16,566 14,960

96,550 96,600 16,578 11,862 16,578 14,972

96,600 96,650 16,590 11,873 16,590 14,984

96,650 96,700 16,602 11,884 16,602 14,996

96,700 96,750 16,614 11,895 16,614 15,008

96,750 96,800 16,626 11,906 16,626 15,020

96,800 96,850 16,638 11,917 16,638 15,032

96,850 96,900 16,650 11,928 16,650 15,044

96,900 96,950 16,662 11,939 16,662 15,056

96,950 97,000 16,674 11,950 16,674 15,068

97,000

97,000 97,050 16,686 11,961 16,686 15,080

97,050 97,100 16,698 11,972 16,698 15,092

97,100 97,150 16,710 11,983 16,710 15,104

97,150 97,200 16,722 11,994 16,722 15,116

97,200 97,250 16,734 12,005 16,734 15,128

97,250 97,300 16,746 12,016 16,746 15,140

97,300 97,350 16,758 12,027 16,758 15,152

97,350 97,400 16,770 12,038 16,770 15,164

97,400 97,450 16,782 12,049 16,782 15,176

97,450 97,500 16,794 12,060 16,794 15,188

97,500 97,550 16,806 12,071 16,806 15,200

97,550 97,600 16,818 12,082 16,818 15,212

97,600 97,650 16,830 12,093 16,830 15,224

97,650 97,700 16,842 12,104 16,842 15,236

97,700 97,750 16,854 12,115 16,854 15,248

97,750 97,800 16,866 12,126 16,866 15,260

97,800 97,850 16,878 12,137 16,878 15,272

97,850 97,900 16,890 12,148 16,890 15,284

97,900 97,950 16,902 12,159 16,902 15,296

97,950 98,000 16,914 12,170 16,914 15,308

98,000

98,000 98,050 16,926 12,181 16,926 15,320

98,050 98,100 16,938 12,192 16,938 15,332

98,100 98,150 16,950 12,203 16,950 15,344

98,150 98,200 16,962 12,214 16,962 15,356

98,200 98,250 16,974 12,225 16,974 15,368

98,250 98,300 16,986 12,236 16,986 15,380

98,300 98,350 16,998 12,247 16,998 15,392

98,350 98,400 17,010 12,258 17,010 15,404

98,400 98,450 17,022 12,269 17,022 15,416

98,450 98,500 17,034 12,280 17,034 15,428

98,500 98,550 17,046 12,291 17,046 15,440

98,550 98,600 17,058 12,302 17,058 15,452

98,600 98,650 17,070 12,313 17,070 15,464

98,650 98,700 17,082 12,324 17,082 15,476

98,700 98,750 17,094 12,335 17,094 15,488

98,750 98,800 17,106 12,346 17,106 15,500

98,800 98,850 17,118 12,357 17,118 15,512

98,850 98,900 17,130 12,368 17,130 15,524

98,900 98,950 17,142 12,379 17,142 15,536

98,950 99,000 17,154 12,390 17,154 15,548

If line 15

(taxable

income) is—

And you are—

At

least

But

less

than

Single Married 

filing 

jointly *

Married 

filing 

separately

Head of 

a 

household

Your tax is—

99,000

99,000 99,050 17,166 12,401 17,166 15,560

99,050 99,100 17,178 12,412 17,178 15,572

99,100 99,150 17,190 12,423 17,190 15,584

99,150 99,200 17,202 12,434 17,202 15,596

99,200 99,250 17,214 12,445 17,214 15,608

99,250 99,300 17,226 12,456 17,226 15,620

99,300 99,350 17,238 12,467 17,238 15,632

99,350 99,400 17,250 12,478 17,250 15,644

99,400 99,450 17,262 12,489 17,262 15,656

99,450 99,500 17,274 12,500 17,274 15,668

99,500 99,550 17,286 12,511 17,286 15,680

99,550 99,600 17,298 12,522 17,298 15,692

99,600 99,650 17,310 12,533 17,310 15,704

99,650 99,700 17,322 12,544 17,322 15,716

99,700 99,750 17,334 12,555 17,334 15,728

99,750 99,800 17,346 12,566 17,346 15,740

99,800 99,850 17,358 12,577 17,358 15,752

99,850 99,900 17,370 12,588 17,370 15,764

99,900 99,950 17,382 12,599 17,382 15,776

99,950 100,000 17,394 12,610 17,394 15,788

$100,000

or over

use the Tax

Computation

Worksheet

* This column must also be used by a qualifying surviving spouse.

76 Need more information or forms? Visit IRS.gov.
2023 Tax Computation Worksheet—Line 16

CAUTION

!

See the instructions for line 16 to see if you must use the worksheet below to figure your tax.

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends 

and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter 

the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the 

appropriate line of the form or worksheet that you are completing.

Section A—Use if your filing status is Single. Complete the row below that applies to you.

Taxable income.

If line 15 is—

(a) 

Enter the amount from line 15

(b) 

Multiplication amount

(c) 

Multiply

 (a) by (b)

(d) 

Subtraction amount

Tax. 

Subtract (d) from (c). Enter 

the result here and on the entry 

space on line 16.

At least $100,000 but not over $182,100 $ × 24% (0.24) $ $ 6,600.00 $

Over $182,100 but not over $231,250 $ × 32% (0.32) $ $ 21,168.00 $ 

Over $231,250 but not over $578,125 $ × 35% (0.35) $ $ 28,105.50 $

Over $578,125 $ × 37% (0.37) $ $ 39,668.00 $

Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. Complete the row below 

that applies to you.

Taxable income.

If line 15 is—

(a) 

Enter the amount from line 15

(b) 

Multiplication amount

(c) 

Multiply

 (a) by (b)

(d) 

Subtraction amount

Tax. 

Subtract (d) from (c). Enter the 

result here and on the entry 

space on line 16.

At least $100,000 but not over $190,750 $ × 22% (0.22) $ $ 9,385.00 $

Over $190,750 but not over $364,200 $ × 24% (0.24) $ $ 13,200.00 $

Over $364,200 but not over $462,500 $ × 32% (0.32) $ $ 42,336.00 $

Over $462,500 but not over $693,750 $ × 35% (0.35) $ $ 56,211.00 $

Over $693,750 $ × 37% (0.37) $ $ 70,086.00 $

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income.

If line 15 is—

(a) 

Enter the amount from line 15

(b) 

Multiplication amount

(c) 

Multiply

 (a) by (b)

(d) 

Subtraction amount

Tax. 

Subtract (d) from (c). Enter 

the result here and on the entry 

space on line 16.

At least $100,000 but not over $182,100 $ × 24% (0.24) $ $ 6,600.00 $

Over $182,100 but not over $231,250 $ × 32% (0.32) $ $ 21,168.00 $

Over $231,250 but not over $346,875 $ × 35% (0.35) $ $ 28,105.50 $

Over $346,875 $ × 37% (0.37) $ $ 35,043.00 $

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.

Taxable income.

If line 15 is—

(a) 

Enter the amount from line 15

(b) 

Multiplication amount

(c) 

Multiply

 (a) by (b)

(d) 

Subtraction amount

Tax. 

Subtract (d) from (c). Enter 

the result here and on the 

entry space on line 16.

At least $100,000 but not over $182,100 $ × 24% (0.24) $ $ 8,206.00 $

Over $182,100 but not over $231,250 $ × 32% (0.32) $ $ 22,774.00 $

Over $231,250 but not over $578,100 $ × 35% (0.35) $ $ 29,711.50 $

Over $578,100 $ × 37% (0.37) $ $ 41,273.50 $

Need more information or forms? Visit IRS.gov. 77
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.

Voter Registration

Do you need to check or update your 

voter registration? Visit Vote.gov to confirm with your state election office.

How To Avoid Common 

Mistakes

Mistakes can delay your refund or result 

in notices being sent to you. One of the 

best ways to file an accurate return is to 

file electronically. Tax software does the 

math for you and will help you avoid 

mistakes. You may be eligible to use 

free tax software that will take the 

guesswork out of preparing your return. 

Free File makes available free 

brand-name software and free e-file. 

Visit IRS.gov/FreeFile for details. Join 

the eight in 10 taxpayers who get their 

refunds faster by using direct deposit 

and e-file.

• File your return on a standard size 

sheet of paper. Cutting the paper may 

cause problems in processing your return.

• Make sure you entered the correct 

name and social security number (SSN) 

for each dependent you claim in the Dependents section. Check that each dependent's name and SSN agrees with the 

dependent’s social security card. For 

each child under age 17 who is a qualifying child for the child tax credit or 

each dependent who qualifies you for 

the credit for other dependents, make 

sure you checked the appropriate box in 

column (4) of the Dependents section.

• Check your math, especially for 

the child tax credit, earned income credit 

(EIC), taxable social security benefits, 

total income, itemized deductions or 

standard deduction, taxable income, total tax, federal income tax withheld, and 

refund or amount you owe.

• Be sure you used the correct method to figure your tax. See the instructions for line 16.

• Be sure to enter your SSN in the 

space provided on page 1 of Form 1040 

or 1040-SR. If you are married filing a 

joint or separate return, also enter your 

spouse's SSN. Be sure to enter your SSN 

in the space next to your name. Check 

that your name and SSN agree with your 

social security card.

• Make sure your name and address 

are correct. Enter your (and your spouse'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 deduction, see the instructions for line 12 

to be sure you entered the correct 

amount.

• If you received capital gain distributions but weren't required to file 

Schedule D, make sure you checked the 

box on line 7.

• If you are taking the EIC, be sure 

you used the correct column of the EIC 

Table for your filing status and the number of qualifying children you have who 

have valid SSNs.

• Remember to sign and date Form 

1040 or 1040-SR and enter your occupation(s).

• Attach your Form(s) W-2 and other 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 payment. See the instructions for line 37 for 

details.

• Make sure to check Where Do You 

File? before mailing your return. Over 

the next several years, the IRS will be 

reducing the number of paper tax return 

processing sites. Because of this, you 

may need to mail your return to a different address than you have in the past.

• Don’t file more than one original 

return for the same year, even if you 

haven't gotten your refund or haven't 

heard from the IRS since you filed. Filing more than one original return for the 

same year, or sending in more than one 

copy of the same return (unless we ask 

you to do so), could delay your refund.

• Make sure that if you, your spouse 

with whom you are filing a joint return, 

or your dependent was enrolled in Marketplace coverage, and advance payments of the premium tax credit were 

made for the coverage, that you attach 

Form 8962. For tax years other than 

2020, you may have to repay excess advance payments, even if someone else 

enrolled you, your spouse, or your dependent in the Marketplace coverage. 

Excess advance payments may also have 

to be repaid if you enrolled someone in 

Marketplace coverage, you don't claim 

that individual as a dependent, and no 

one else claims that individual as a dependent. See the instructions for Schedule 2, line 2, and the Instructions for 

Form 8962. You or whoever enrolled 

you should have received Form 1095-A 

from the Marketplace with information 

about who was covered and any advance 

payments of the premium tax credit.

Innocent Spouse Relief

Generally, both you and your spouse are 

each responsible for paying the full 

amount of tax, interest, and penalties on 

your joint return. However, you may 

qualify for relief from liability for tax on 

a joint return if (a) there is an understatement of tax because your spouse 

omitted income or claimed false deductions or credits; (b) you are divorced, 

separated, or no longer living with your 

spouse; or (c) given all the facts and circumstances, it wouldn't be fair to hold 

you liable for the tax. You may also 

qualify for relief if you were a married 

resident of a community property state 

but didn't file a joint return and are now 

liable for an unpaid or understated tax. 

File Form 8857 to request relief. In 

some cases, Form 8857 may need to be 

filed within 2 years of the date on which 

the IRS first attempted to collect the tax 

from you. Don’t file Form 8857 with 

your Form 1040 or 1040-SR. For more 

information, see Pub. 971 and Form 

8857, or you can call the Innocent 

Spouse office toll free at 855-851-2009.

78
Income Tax Withholding 

and Estimated Tax 

Payments for 2024

You can use the Tax 

Withholding Estimator instead 

of Pub. 505 or the worksheets 

included with Form W-4 or W-4P to determine whether you need to have your 

withholding increased or decreased.

In general, you don’t have to make 

estimated tax payments if you expect 

that your 2024 Form 1040 or 1040-SR 

will show a tax refund or a tax balance 

due of less than $1,000. If your total estimated tax for 2024 is $1,000 or more, 

see Form 1040-ES and Pub. 505 for a 

worksheet you can use to see if you have 

to make estimated tax payments. For 

more details, see Pub. 505.

Secure Your Tax 

Records From Identity 

Theft

All taxpayers can now apply 

for an Identity Protection PIN 

(IP PIN). Use the Get An IP 

PIN tool on IRS.gov to request an IP 

PIN, file Form 15227 if your AGI on 

your last filed return is less than 

$73,000 ($146,000 if married filing 

jointly), or make an appointment to visit 

a Taxpayer Assistance Center.

Identity theft occurs when someone 

uses your personal information, such as 

your name, social security number 

(SSN), or other identifying information, 

without your permission to commit 

fraud or other crimes. An identity thief 

may use your SSN to get a job or may 

file a tax return using your SSN to receive a refund.

To reduce your risk:

• Protect your SSN,

• Ensure your employer is protecting 

your SSN, and

• Be careful when choosing a tax return 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 information, see Pub. 5027.

TIP TIP

If your SSN has been lost or stolen or 

you suspect you are a victim of tax-related identity theft, visit IRS.gov/

IdentityTheft to learn what steps you 

should take.

Victims of identity theft who are experiencing economic harm or a systemic 

problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be 

eligible for Taxpayer Advocate Service 

(TAS) assistance. You can reach TAS by 

calling the National Taxpayer Advocate 

helpline at 877-777-4778. People who 

are deaf, hard of hearing, or have a 

speech disability and who have access to 

TTY/TDD equipment can call 

800-829-4059. Deaf or hard-of-hearing 

individuals can also contact the IRS 

through Telecommunications Relay 

Services at FCC.gov/TRS.

Protect yourself from suspicious 

emails, phishing schemes, and phone 

scams. Phishing is the creation and use 

of email and websites designed to mimic 

legitimate business emails and websites. 

The most common form is sending an 

email to a user falsely claiming to be an 

established 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 contact with 

taxpayers via emails. Also, the IRS 

doesn't request detailed personal information through email or ask taxpayers 

for the PIN numbers, passwords, or similar secret access information for their 

credit card, bank, or other financial accounts.

If you receive an unsolicited email 

claiming to be from the IRS, forward the 

message to phishing@irs.gov. For more 

information, go to IRS.gov/Phishing. 

You may also report misuse of the IRS 

name, logo, forms, or other IRS property 

to the Treasury Inspector General for 

Tax Administration toll free at 

800-366-4484. People who are deaf, 

hard of hearing, or have a speech disability and who have access to TTY/TDD 

equipment can call 800-877-8339. You 

can forward suspicious emails to the 

Federal Trade Commission (FTC) at 

spam@uce.gov or report them at ftc.gov/

complaint. You can contact them at 

www.ftc.gov/idtheft or 877-IDTHEFT 

(877-438-4338). If you have been the 

victim of identity theft, see 

www.IdentityTheft.gov and Pub. 5027. 

People who are deaf, hard of hearing, or 

have a speech disability and who have 

access to TTY/TDD equipment can call 

866-653-4261.

Visit IRS.gov and enter “identity 

theft” in the search box to learn more 

about identity theft and how to reduce 

your risk.

You can report a phone scam to the 

Treasury Inspector General for Tax Administration at IRS Impersonation Scam 

Reporting or the FTC using the FTC 

Complaint Assistant at FTC.gov. Add 

“IRS Telephone Scam” in the notes.

How Do You Make a Gift 

To Reduce Debt Held By 

the Public?

If you wish to do so, make a check payable to “Bureau of the Fiscal Service.” 

You can send it to: Bureau of the Fiscal 

Service, Attn: Dept G, P.O. Box 2188, 

Parkersburg, WV 26106-2188. Or you 

can enclose the check with your income 

tax return when you file. In the memo 

section of the check, make a note that it 

is a gift to reduce the debt held by the 

public. Don’t add your gift to any tax 

you may owe. See the instructions for 

line 37 for details on how to pay any tax 

you owe. For information on how to 

make this type of gift online, go to 

TreasuryDirect.gov/Help-Center/PublicDebt-FAQs/#DebtFinance and click on 

“How do you make a contribution to reduce the debt?”

You may be able to deduct this 

gift on your 2024 tax return.

How Long Should 

Records Be Kept?

Keep a copy of your tax return, worksheets you used, and records of all items 

appearing on it (such as Forms W-2 and 

1099) until the statute of limitations runs 

out for that return. Usually, this is 3 

years from the date the return was due or 

filed or 2 years from the date the tax was 

paid, whichever is later. You should 

keep some records longer. For example, 

keep property records (including those 

on your home) as long as they are neeTIP

79
ded to figure the basis of the original or 

replacement property. For more details, 

see chapter 1 of Pub. 17.

Amended Return

File Form 1040-X to change a return 

you already filed. Generally, to timely 

claim a refund on your amended return, 

Form 1040-X 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 

1040-X 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.

You can file Form 1040-X electronically with tax filing software to amend 

Forms 1040 and 1040-SR. See IRS.gov/

Filing/Amended-Return-FrequentlyAsked-Questions for more information.

Use the Where's My Amended Return 

application on IRS.gov to track the status of your amended return. It can take 

up to 3 weeks from the date you mailed 

it to show up in our system.

Need a Copy of Your Tax 

Return Information?

Tax return transcripts are free and are 

generally used to validate income and 

tax filing status for mortgage applications, student and small business loan 

applications, and during tax return preparation. To get a free transcript:

• Visit IRS.gov/Transcript,

• Use Form 4506-T or 4506T-EZ, or

• Call us at 800-908-9946.

If you need a copy of your actual tax 

return, use Form 4506. There is a fee for 

each return requested. See Form 4506 

for the current fee. If your main home, 

principal place of business, or tax records are located in a federally declared 

disaster area, this fee will be waived.

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 latest Form 1040 and 1040-SR instructions. For example, if you are filing 

a 2020 return in 2024, 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 to 

find resources that can help you right 

away.

Preparing and filing your tax return. 

After receiving all your wage and earnings statements (Forms W-2, W-2G, 

1099-R, 1099-MISC, 1099-NEC, etc.); 

unemployment compensation statements 

(by mail or in a digital format) or other 

government payment statements (Form 

1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have 

several options to choose from to prepare and file your tax return. You can 

prepare the tax return yourself, see if 

you qualify for free tax preparation, or 

hire a tax professional to prepare your 

return.

Free options for tax preparation. 

Your options for preparing and filing 

your return online or in your local community, if you qualify, include the following.

• Free File. This program lets you 

prepare and file your federal individual 

income tax return for free using software 

or Free File Fillable Forms. However, 

state tax preparation may not be available through Free File. Go to IRS.gov/

FreeFile to see if you qualify for free 

online federal tax preparation, e-filing, 

and direct deposit or payment options.

• VITA. The Volunteer Income Tax 

Assistance (VITA) program offers free 

tax help to people with low-to-moderate 

incomes, persons with disabilities, and 

limited-English-speaking taxpayers who 

need help preparing their own tax returns. Go to IRS.gov/VITA, download the 

free IRS2Go app, or call 800-906-9887 

for information on free tax return preparation.

• TCE. The Tax Counseling for the 

Elderly (TCE) program offers free tax 

help for all taxpayers, particularly those 

who are 60 years of age and older. TCE 

volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to 

IRS.gov/TCE or download the free 

IRS2Go app for information on free tax 

return preparation.

• MilTax. Members of the U.S. 

Armed Forces and qualified veterans 

may use MilTax, a free tax service offered by the Department of Defense 

through Military OneSource. For more 

information, go to MilitaryOneSource 

(MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free Fillable 

Forms, which can be completed online 

and then e-filed regardless of income.

Using online tools to help prepare 

your return. Go to IRS.gov/Tools for 

the following.

• The Earned Income Tax Credit 

Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned 

income credit (EIC).

• The Online EIN Application 

(IRS.gov/EIN) helps you get an employer identification number (EIN) at no 

cost.

• The Tax Withholding Estimator 

(IRS.gov/W4App) makes it easier for you 

to estimate the federal income tax you 

want your employer to withhold from 

your paycheck. This is tax withholding. 

See how your withholding affects your 

refund, take-home pay, or tax due.

• The First-Time Homebuyer Credit 

Account Look-up (IRS.gov/HomeBuyer) 

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 

deductions on Schedule A (Form 1040).

Getting answers to your tax questions. 

On IRS.gov, you can get up-to-date information on current events and changes 

in tax law.

• IRS.gov/Help: A variety of tools to 

help you get answers to some of the 

most common tax questions.

• IRS.gov/ITA: The Interactive Tax 

Assistant, a tool that will ask you questions and, based on your input, provide 

answers on a number of tax topics.

• IRS.gov/Forms: Find forms, instructions, and publications. You will 

find details on the most recent tax 

changes and interactive links to help you 

find answers to your questions.

• You may also be able to access tax 

information in your e-filing software.

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Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled 

agents, certified public accountants 

(CPAs), accountants, any many others 

who don’t have professional credentials. 

If you choose to have someone prepare 

your tax return, choose that preparer 

wisely. A paid tax preparer is:

• Primarily responsible for the overall substantive accuracy of your return,

• Required to sign the return, and

• Required to include their preparer 

tax identification number (PTIN).

Although the tax preparer always signs the return, you’re 

ultimately responsible for providing all the information required for 

the preparer to accurately prepare your 

return and for the accuracy of every 

item reported on the return. Anyone paid 

to prepare tax returns for others should 

have a thorough understanding of tax 

matters. For more information on how 

to choose a tax preparer, go to Tips for 

Choosing a Tax Preparer on IRS.gov.

Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online services at SSA.gov/employer for 

fast, free, and secure W-2 filing options 

to CPAs, accountants, enrolled agents, 

and individuals who process Form W-2, 

Wage and Tax Statement, and Form 

W-2c, Corrected Wage and Tax Statement.

IRS social media. Go to IRS.gov/

SocialMedia to see the various social 

media tools the IRS uses to share the latest information on tax changes, scam 

alerts, initiatives, products, and services. 

At the IRS, privacy and security are our 

highest priority. We use these tools to 

share public information with you. 

Don’t post your social security number 

(SSN) or other confidential information 

on social media sites. Always protect 

your identity when using any social networking site.

The following IRS YouTube channels 

provide short, informative videos on 

various tax-related topics in English, 

Spanish, and ASL.

• Youtube.com/irsvideos.

• Youtube.com/irsvideosmultilingua.

• Youtube.com/irsvideosASL.

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Watching IRS videos. The IRS Video 

portal (IRSVideos.gov) contains video 

and audio presentations for individuals, 

small businesses, and tax professionals.

Online tax information in other languages. You can find information on 

IRS.gov/MyLanguage if English isn’t 

your native language.

Free Over-the-Phone Interpreter 

(OPI) Service. The IRS is committed to 

serving taxpayers with limited-English 

proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS 

offices, and every VITA/TCE tax return 

site. The OPI Service is accessible in 

more than 350 languages.

Accessibility Helpline available for 

taxpayers with disabilities. Taxpayers 

who need information about accessibility services can call 833-690-0598. The 

Accessibility Helpline can answer questions related to current and future accessibility products and services available 

in alternative media formats (for example, braille, large print, audio, etc.). The 

Accessibility Helpline does not have access to your IRS account. For help with 

tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.

Note. Form 9000, Alternative Media 

Preference, or Form 9000(SP) allows 

you to elect to receive certain types of 

written correspondence in the following 

formats.

• Standard Print.

• Large Print.

• Braille.

• Audio (MP3).

• Plain Text File (TXT).

• Braille Ready File (BRF).

Disasters. Go to IRS.gov/DisasterRelief 

to review the available disaster tax relief.

Getting tax forms and publications. 

Go to IRS.gov/Forms to view, download, 

or print all the forms, instructions, and 

publications you may need. Or, you can 

to go IRS.gov/OrderForms to place an 

order.

Getting tax publications and instructions in eBook format. Download and 

view popular tax publications and instructions (including the Instructions for 

Form 1040) on mobile devices as 

eBooks at IRS.gov/eBooks.

Note. IRS eBooks have been tested 

using Apple’s iBooks for iPad. Our 

eBooks haven’t been tested on other 

dedicated eBook readers, and eBook 

functionality may not operate as intended.

Access your online account (individual taxpayers only). Go to IRS.gov/

Account to securely access information 

about your federal tax account.

• View the amount you owe and a 

breakdown by tax year.

• See payment plan details or apply 

for a new payment plan.

• Make a payment or view 5 years of 

payment history and any pending or 

scheduled payments.

• Access your tax records, including 

key data from your most recent tax return, and transcripts.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax professionals.

• View your address on file or manage your communication preferences.

Get a transcript of your return. With 

an online account, you can access a variety of information to help you during the 

filing season. You can get a transcript, 

review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account.

Tax Pro Account. This tool lets your 

tax professional submit an authorization 

request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount.

Using direct deposit. The safest and 

easiest way to receive a tax refund is to 

e-file and choose direct deposit, which 

securely and electronically transfers 

your refund directly into your financial 

account. Direct deposit also avoids the 

possibility that your check could be lost, 

stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers 

use direct deposit to receive their refunds. If you don’t have a bank account, 

go to IRS.gov.DirectDeposit for more information on where to find a bank or 

credit union that can open an account 

online.

Reporting and resolving your tax-related identity theft issues. 

• Tax-related identity theft happens 

when someone steals your personal 

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information to commit tax fraud. Your 

taxes can be affected if your SSN is used 

to file a fraudulent return or to claim a 

refund or credit.

• The IRS doesn’t initiate contact 

with taxpayers by email, text messages 

(including shortened links), telephone 

calls, or social media channels to request 

or verify personal or financial information. This includes requests for personal 

identification numbers (PINs), passwords, or similar information for credit 

cards, banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft, the 

IRS Identity Theft Central webpage, for 

information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN 

has been lost or stolen or you suspect 

you’re a victim of tax-related identity 

theft, you can learn what steps you 

should take.

• Get an Identity Protection PIN (IP 

PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the 

misuse of their SSNs on fraudulent federal income tax returns. When you have 

an IP PIN, it prevents someone else 

from filing a tax return with your SSN. 

To learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your 

refund. 

• Go to IRS.gov/Refunds.

• Download the official IRS2Go app 

to your mobile device to check your refund status.

• Call the automated refund hotline 

at 800-829-1954. See Refund Information, later.

Making a tax payment. Payments of 

U.S. tax must be remitted to the IRS in 

U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment 

using any of the following options.

• IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

• Debit Card, Credit Card, or 

Digital Wallet: Choose an approved payment processor to pay online or by 

phone.

• Electronic Funds Withdrawal: 

Schedule a payment when filing your 

federal taxes using tax return preparation software or through a tax professional.

• Electronic Federal Tax Payment 

System: Best option for businesses. Enrollment is required.

• Check or Money Order: Mail your 

payment to the address listed on the notice or instructions.

• Cash: You may be able to pay your 

taxes with cash at a participating retail 

store.

• Same-Day Wire: You may be able 

to do same-day wire from your financial 

institution. Contact your financial institution for availability, cost, and time 

frames.

Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by 

phone, or from a mobile device using 

the IRS2Go app are safe and secure. 

Paying electronically is quick, easy, and 

faster than mailing in a check or money 

order.

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 approved.

• Use the Offer in Compromise PreQualifier to see if you can settle your tax 

debt for less than the full amount you 

owe. For more information on the Offer 

in Compromise program, go to IRS.gov/

OIC.

Filing an amended return. Go to 

IRS.gov/Form1040X for information and 

updates.

Checking the status of your amended 

return. Go to IRS.gov/WMAR to track 

the status of Form 1040-X amended returns.

It can take up to 3 weeks from 

the date you filed 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 

you’ve received. Go to IRS.gov/Notices 

to find additional information about responding to an IRS notice or letter.

Responding to an IRS notice or letter. 

You can now upload responses to all noCAUTION

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tices and letters using the Document Upload Tool. For notices that require additional action, taxpayers will be 

redirected appropriately on IRS.gov to 

take further action. To learn more about 

the tool, go to IRS.gov/Upload.

Note. You can use Schedule LEP 

(Form 1040), Request for Change in 

Language Preference, to state a preference to receive notices, letters, or other 

written communications from the IRS in 

an alternative language. You may not 

immediately receive written communications in the requested language. The 

IRS’s commitment to LEP taxpayers is 

part of a multi-year timeline that began 

providing translations in 2023. You will 

continue to receive communications, including notices and letters in English, 

until they are translated to your preferred language.

Contacting your local TAC. Keep in 

mind, many questions can be answered 

on IRS.gov without visiting a TAC. Go 

to IRS.gov/LetUsHelp for the topics people ask about most. If you still need 

help, TACs provide tax 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 advance 

that you can get the service you need 

without long wait times. Before you visit, go to IRS.gov/TACLocator to find the 

nearest TAC and to check hours, available services, and appointment options. 

Or, on the IRS2Go app, under the Stay 

Connected tab, choose the Contact Us 

option and click on “Local Offices.”

Interest and Penalties

You don’t have to figure the amount of 

any interest or penalties you may owe. 

We will send you a bill for any amount 

due.

If you choose to include interest or 

penalties (other than the estimated tax 

penalty) with your payment, identify and 

enter the amount in the bottom margin 

of Form 1040 or 1040-SR, page 2. Don’t 

include interest or penalties (other than 

the estimated tax penalty) in the amount 

you owe on line 37. For more information on the estimated tax penalty, see 

Line 38, earlier.

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Interest

We will charge you interest on taxes not 

paid by their due date, even if an extension of time to file is granted. We will 

also charge you interest on penalties imposed for failure to file, negligence, 

fraud, substantial or gross valuation misstatements, substantial understatements 

of tax, and reportable transaction understatements. Interest is charged on the 

penalty from the due date of the return 

(including extensions).

Penalties

Late filing. If you don’t file your return 

by the due date (including extensions), 

the penalty is usually 5% of the amount 

due for each month or part of a month 

your return is late, unless you have a 

reasonable explanation. If you have a 

reasonable explanation for filing late, include it with your return. The penalty 

can be as much as 25% of the tax due. 

The penalty is 15% per month, up to a 

maximum of 75%, if the failure to file is 

fraudulent. If your return is more than 

60 days late, the minimum penalty will 

be $485 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 addition to interest charges on 

late payments.

Frivolous return. In addition to any 

other penalties, the law imposes a penalty 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 incorrect tax because you take a frivolous 

position or desire to delay or interfere 

with the tax laws. This includes altering 

or striking out the preprinted language 

above the space where you sign. For a 

list of positions identified as frivolous, 

see Notice 2010-33, 2010-17 I.R.B. 609, 

available at IRS.gov/irb/

2010-17_IRB#NOT-2010-33.

Other. Other penalties can be imposed 

for, among other things, negligence, 

substantial understatement of tax, reportable transaction understatements, filing an erroneous refund 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 penalties.

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Refund Information

To check the status 

of your refund, go 

to IRS.gov/Refunds 

or use the free IRS2Go app, 24 hours a 

day, 7 days a week. Information about 

your refund will generally be available 

within 24 hours after the IRS receives 

your e-filed return or 4 weeks after you 

mail a paper return. But if you filed 

Form 8379 with your return, allow 14 

weeks (11 weeks if you filed electronically) before checking your refund status.

The IRS can’t issue refunds before 

mid-February 2024 for returns that 

claim the earned income credit or the 

additional child tax credit. This delay 

applies to the entire refund, not just the 

portion associated with these credits.

To use Where's My Refund, 

have a copy of your tax return 

handy. You will need to enter 

the following information from your return:

• Your social security number (or individual taxpayer identification 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.

Updates to refund status are 

made once a day—usually at 

night.

If you don’t have Internet access, you can call 

800-829-1954, 24 hours a day, 

7 days a week, for automated refund information. Our phone and walk-in assistors can research the status of your refund only if it's been 21 days or more 

since you filed electronically or more 

than 6 weeks since you mailed your paper return.

Don’t send in a copy of your return 

unless asked to do so.

To get a refund, you must generally 

file your return within 3 years from the 

date the return was due (including extensions).

Where's My Refund doesn't track refunds that are claimed on an amended 

tax return.

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Refund information is also available 

in Spanish at IRS.gov/Spanish and 

800-829-1954.

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Instructions for Schedule 1

Additional Income and Adjustments to Income

General Instructions

Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040, 1040-SR, 

or 1040-NR.

Additional income is entered on 

Schedule 1, Part I. The amount on 

line 10 of Schedule 1 is entered on Form 

1040, 1040-SR, or 1040-NR, line 8.

Adjustments to income are entered on 

Schedule 1, Part II. The amount on 

line 26 is entered on Form 1040, 

1040-SR, or 1040-NR, line 10.

Additional Income

Line 1

Taxable Refunds, Credits, or 

Offsets of State and Local 

Income Taxes

None of your refund is taxable 

if, in the year you paid the tax, 

you either (a) didn't itemize deductions, 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 

2023, 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 2023 Form 1099-G may have been 

made available to you only in an electronic format, and you will need to get 

instructions from the agency to retrieve 

this document. Report any taxable refund you received even if you didn't receive Form 1099-G.

If you chose to apply part or all of the 

refund to your 2023 estimated state or 

local income tax, the amount applied is 

treated as received in 2023. If the refund 

was for a tax you paid in 2022 and you 

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deducted state and local income taxes on 

your 2022 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 Recoveries 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 2023 

that is for a tax year other than 2022.

2. You received a refund other than 

an income tax refund, such as a general 

sales tax or real property tax refund, in 

2023 of an amount deducted or credit 

claimed in an earlier year.

3. You had taxable income on your 

2022 Form 1040 or 1040-SR, line 15, 

but no tax on your Form 1040 or 

1040-SR, line 16, because of the 0% tax 

rate on net capital gain and qualified 

dividends in certain situations.

4. Your 2022 state and local income 

tax refund is more than your 2022 state 

and local income tax deduction minus 

the amount you could have deducted as 

your 2022 state and local general sales 

taxes.

5. You made your last payment of 

2022 estimated state or local income tax 

in 2023.

6. You owed alternative minimum 

tax in 2022.

7. You couldn't use the full amount 

of credits you were entitled to in 2022 

because the total credits were more than 

the amount shown on your 2022 Form 

1040 or 1040-SR, line 16.

8. You could be claimed as a dependent by someone else in 2022.

9. You received a refund because of 

a jointly filed state or local income tax 

return, but you aren't filing a joint 2023 

Form 1040 or 1040-SR with the same 

person.

Lines 2a and 2b

Alimony Received

Line 2a

Enter amounts received as alimony or 

separate maintenance pursuant to a divorce or separation agreement entered 

into on or before December 31, 2018, 

unless that agreement was changed after 

December 31, 2018, to expressly provide that alimony received isn't included 

in your income. Alimony received is not 

included in your income if you entered 

into a divorce or separation agreement 

after December 31, 2018. If you are including alimony in your income, you 

must let the person who made the payments know your social security number. If you don’t, you may have to pay a 

penalty. For more details, see Pub. 504.

If you are including alimony payments from more than one divorce or 

separation agreement in your income, 

enter the total of all alimony received on 

line 2a.

Line 2b

On line 2b, enter the month and year of 

your original divorce or separation 

agreement that relates to the alimony 

payment, if any, reported on line 2a.

If you have alimony payments from 

more than one divorce or separation 

agreement, on line 2b enter the month 

and year of the divorce or separation 

agreement for which you received the 

most income. Attach a statement listing 

the month and year of the other agreements.

Line 3

Business Income or (Loss)

If you operated a business or practiced 

your profession as a sole proprietor, report your income and expenses on 

Schedule C.

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State and Local Income Tax Refund Worksheet—Schedule 1, Line 1

Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of 

Pub. 525 to figure if any of your refund is taxable.

Before you begin:

1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount 

of your state and local income taxes shown on your 2022 Schedule A, line 5d .......................... 1.

2. Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property 

taxes paid in 2022 (generally, this is the amount reported on your 2022 Schedule A, line 5d), more than the 

amount on your 2022 Schedule A, line 5e?

No. Enter the amount from line 1 on line 3 and go to line 4.

2.

Yes. Subtract the amount on your 2022 Schedule A, line 5e, 

from the amount of state and local income taxes (or 

general sales taxes), real estate taxes, and personal 

property taxes paid in 2022 (generally, this is the amount 

reported on your 2022 Schedule A, line 5d).

3. Is the amount on line 1 more than the amount on line 2?

No.

STOP

 None of your refund is taxable.

Yes. Subtract line 2 from line 1. 3.

4. Enter your total itemized deductions from your 2022 Schedule A, line 17. 4.

Note. If the filing status on your 2022 Form 1040 or 1040-SR was married filing separately and 

your spouse itemized deductions in 2022, skip lines 5 through 7, enter the amount from line 4 

on line 8, and go to line 9.

5. Enter the amount shown below for the filing status claimed on your 

2022 Form 1040 or 1040-SR.

• Single or married filing separately—$12,950

• Married filing jointly or qualifying surviving spouse—$25,900

• Head of household—$19,400 5.

6. Check any boxes that apply.*

 You were born before January 2, 1958. You are blind.

 Spouse was born before January 2, 1958. Spouse is blind.

No boxes checked. Enter -0-.

Multiply the number of boxes checked by $1,400 ($1,750 

if your 2022 filing status was single or head of household). 6.

*If your filing status is married filing separately, you can check the boxes for your spouse only 

if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on 

another person's return.

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

8. Is the amount on line 7 less than the amount on line 4?

No.

STOP

 None of your refund is taxable.

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

9. Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1 ........... 9.

86
Line 4

Other Gains or (Losses)

If you sold or exchanged assets used in a 

trade or business, see the Instructions for 

Form 4797.

Line 7

Unemployment Compensation

You should receive a Form 1099-G 

showing in box 1 the total unemployment compensation paid to you in 2023. 

Report this amount on line 7.

If the amount reported in box 1 

of your Form(s) 1099-G is incorrect, report on line 7 only 

the actual amount of unemployment 

compensation paid to you in 2023.

If you made contributions to a governmental unemployment compensation 

program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you 

report on line 7 by those contributions. 

If you are itemizing deductions, see the 

instructions on Form 1099-G.

If you received an overpayment of 

unemployment compensation in 2023 

and you repaid any of it in 2023, subtract the amount you repaid from the total amount you received. Enter the result 

on line 7. Also enter “Repaid” and the 

amount you repaid on the dotted line 

next to line 7. If, in 2023, you repaid 

more than $3,000 of unemployment 

compensation that you included in gross 

income in an earlier year, see Repayments in Pub. 525 for details on how to 

report the payment.

If you received unemployment 

compensation in 2023, your 

state may issue an electronic 

Form 1099-G instead of it being mailed 

to you. Check your state's unemployment 

compensation website for more information.

Lines 8a Through 8z

Other Income

Do not report on lines 8a 

through 8z any income from 

self-employment or fees received as a notary public. Instead, you 

must use Schedule C, even if you don’t 

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have any business expenses. Also don’t 

report on lines 8a through 8z any nonemployee compensation shown on Form 

1099-MISC, 1099-NEC, or 1099-K (unless it isn't self-employment income, 

such as income from a hobby or a 

sporadic activity). Instead, see the Instructions for Recipient included on 

Form 1099-MISC, 1099-NEC, or 

1099-K to find out where to report that 

income. For more information about 

what is being reported on Form 1099-K, 

see the Instructions for Payee included 

on that form and visit IRS.gov/1099K.

Line 8a

Net operating loss (NOL) deduction. 

Enter any NOL deduction from an earlier year. Enter the amount in the preprinted parentheses (as a negative number). 

The amount of your deduction will be 

subtracted from the other amounts of income listed on lines 8b through 8z. See 

Pub. 536 for details.

Line 8b

Gambling. Enter any gambling winnings. Gambling winnings include lotteries, raffles, a lump-sum payment from 

the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for 

Schedule A, line 16.

Attach Form(s) W-2G to Form 

1040 or 1040-SR if any federal 

income tax was withheld.

Line 8c

Cancellation of debt. Enter any canceled debt. Canceled debt may be shown 

in box 2 of Form 1099-C. However, part 

or all of your income from cancellation 

of debt may be nontaxable. See Pub. 

4681 or go to IRS.gov and enter “canceled debt” or “foreclosure” in the 

search box.

Line 8d

Foreign earned income exclusion and 

housing exclusion from Form 2555. 

Enter the amount of your foreign earned 

income and housing exclusion from 

Form 2555, line 45. Enter the amount in 

the preprinted parentheses (as a negative 

TIP

number). The amount from Form 2555, 

line 45, will be subtracted from the other 

amounts of income listed on lines 8a 

through 8c and lines 8e through 8z. 

Complete the Foreign Earned Income 

Tax Worksheet if you enter an amount 

on Form 2555, line 45.

Line 8e

Income from Form 8853. Enter the total of the amounts from Form 8853, 

lines 8, 12, and 26. See Pub. 969.

You may have to pay an additional tax if you received a taxable distribution from an Archer MSA or Medicare Advantage MSA. 

See the Instructions for Form 8853.

Line 8f

Income from Form 8889. Enter the total of the amounts from Form 8889, 

lines 16 and 20.

You may have to pay an additional tax if you received a taxable distribution from a health 

savings account. See the Instructions for 

Form 8889.

Line 8h

Jury duty pay. Enter any jury duty pay 

and see the instructions for line 24a.

Line 8i

Prizes and awards. Enter prizes and 

awards but see the instructions for 

line 8m, Olympic and Paralympic medals and USOC prize money, later.

Line 8j

Activity not engaged in for profit income. See Pub. 525.

Line 8k

Stock options. Enter any income from 

the exercise of stock options not otherwise reported on Form 1040 or 

1040-SR, line 1h.

Line 8l

Income from the rental of personal 

property if you engaged in the rental 

for profit but were not in the business 

CAUTION

!

CAUTION

!

87
of renting such property. Also see the 

instructions for line 24b, later.

Line 8m

Olympic and Paralympic medals and 

USOC prize money. The value of 

Olympic and Paralympic medals and the 

amount of United States Olympic Committee (USOC) prize money you receive 

on account of your participation in the 

Olympic or Paralympic Games may be 

nontaxable. These amounts should be reported 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 

nontaxable and you should include the 

amount in box 3 of Form 1099-MISC on 

line 8m, then subtract it by including it 

on line 24c.

Line 8n

Section 951(a) inclusion. Section 951 

generally requires that a U.S. shareholder of a controlled foreign corporation include in income its pro rata share of the 

corporation's subpart F income and its 

amount determined under section 956. 

Enter on line 8n from your Forms 5471 

the sum of any amounts reported on 

Schedule I, lines 1a through h and line 2. 

Remember to attach copies of your 

Forms 5471 to your return.

Line 8o

Section 951A(a) inclusion. Section 

951A generally requires that a U.S. 

shareholder of a controlled foreign corporation include in income its global intangible low-taxed income (GILTI). Enter on line 8o from your Forms 8992 the 

sum of any amounts reported on Part II, 

line 5. Remember to attach copies of 

your Forms 8992.

If you made a section 962 election and have an income inclusion under section 951 or 

951A, do not report that income on 

line 8n or 8o, as applicable. Instead, report the tax with respect to the section 

962 election on Form 1040 or 1040-SR, 

line 16, and attach a statement showing 

how you figured the tax that includes the 

gross amounts of section 951 and section 951A income.

Line 8p

461(l) excess business loss adjustment. 

Enter the amount of your excess business loss from Form 461, line 16.

Line 8q

Taxable distributions from an ABLE 

account. Distributions from this type of 

account may be taxable if (a) they are 

more than the designated beneficiary's 

qualified disability expenses, and (b) 

they were not included in a qualified 

rollover. See Pub. 907 for more information.

You may have to pay an additional tax if you received a taxable distribution from an ABLE 

account. See the Instructions for Form 

5329.

Line 8r

Scholarship and fellowship grants not 

reported on Form W-2. Enter the 

amount of scholarship and fellowship 

grants not reported on Form W-2. However, if you were a degree candidate, include on line 8r only the amounts you 

used for expenses other than tuition and 

course-related expenses. For example, 

amounts used for room, board, and travel must be reported on line 8r.

Line 8s

Nontaxable amount of Medicaid waiver payments included on Form 1040, 

line 1a or 1d. Certain Medicaid waiver 

payments you received for caring for 

someone living in your home with you 

may be nontaxable. If nontaxable payments were reported to you in box 1 of 

Form(s) W-2, report the amount on 

Form 1040 or 1040-SR, line 1a. If you 

did not receive a Form W-2 for nontaxaCAUTION

!

CAUTION

!

ble payments, or you received nontaxable payments that you didn’t report on 

line 1a, and choose to include nontaxable amounts in earned income for purposes of claiming a credit or other tax benefit, report the amount on Form 1040 or 

1040-SR, line 1d. Then, on line 8s enter 

the total amount of the nontaxable payments reported on Form 1040 or 

1040-SR, line 1a or 1d, in the entry 

space in the preprinted parentheses (as a 

negative number). For more information 

about these payments, see Pub. 525.

Line 8t

Pension or annuity from a nonqualified deferred compensation plan or a 

nongovernmental section 457 plan. 

Enter the amount that you received as a 

pension or annuity from a nonqualified 

deferred compensation plan or a nongovernmental 457 plan. This may be 

shown in box 11 of Form W-2. If you 

received such an amount but box 11 is 

blank, contact your employer or the payer for the amount received.

Line 8u

Wages earned while incarcerated. Enter the amount that you received for 

services performed while an inmate in a 

penal institution. You may receive 

Form(s) W-2 or Form(s) 1099.

Line 8z

Other income. Use line 8z to report 

any taxable income not reported elsewhere on your return or other schedules. 

List the type and amount of income. If 

necessary, include a statement showing 

the required information. For more details, see Miscellaneous Income in Pub. 

525.

If you received a Form 1099-K 

for a personal item that you 

sold at a gain, don’t report this 

amount on line 8z, instead report it as 

you would report any other capital gain 

on Form 8949 and Schedule D.

Examples of income to report on 

line 8z include the following.

• Reimbursements or other amounts 

received for items deducted in an earlier 

year, such as medical expenses, real estate taxes, general sales taxes, or home 

mortgage interest. See Recoveries in 

TIP

88
Pub. 525 for details on how to figure the 

amount to report.

• Reemployment trade adjustment 

assistance (RTAA) payments. These 

payments should be shown in box 5 of 

Form 1099-G.

• Loss on certain corrective distributions 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 contribution deduction relating to the contribution of a fractional interest in tangible 

personal property. See Fractional Interest in Tangible Personal Property in 

Pub. 526. Interest and an additional 10% 

tax apply to the amount of the recapture. 

See the instructions for Schedule 2, 

line 17g.

• Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property 

within 3 years of the contribution. See 

Recapture if no exempt use in Pub. 526.

• Taxable part of disaster relief payments. See Pub. 525 to figure the taxable part, if any. If any of your disaster 

relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable 

part.

• Taxable distributions from a Coverdell education savings account (ESA) 

or a qualified tuition program (QTP). 

Distributions from these accounts may 

be taxable if (a) in the case of distributions from a QTP, they are more than the 

qualified higher education expenses of 

the designated beneficiary in 2023 or, in 

the case of distributions from an ESA, 

they are more than the qualified education expenses of the designated beneficiary in 2023; and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts 

don’t have to be reported on Form 1040 

or 1040-SR. This includes rollovers and 

qualified higher education expenses refunded to a student from a QTP that 

were recontributed to a QTP with the 

same designated beneficiary generally 

within 60 days after the date of refund. 

See Pub. 970. 

You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions 

for Form 5329.

Nontaxable income. Don’t report any 

nontaxable income on line 8z. Examples 

of nontaxable income include the following.

• Child support.

• Payments you received to help you 

pay your mortgage loan under the HFA 

Hardest Hit Fund or the Homeowner Assistance Fund.

• Any Pay-for-Performance Success 

Payments that reduce the principal balance of your home mortgage under the 

Home Affordable Modification Program.

• Life insurance proceeds received 

because of someone's death (other than 

from certain employer-owned life insurance contracts).

• Gifts and bequests. You may have 

to report information on your gifts or bequests on Form 3520, Part IV, if you received:

1. A gift or bequest from a foreign 

individual or foreign estate (including 

foreign persons related to that foreign 

individual or foreign estate) totaling 

more than $100,000; or

2. Amounts totaling more than 

$18,567 from a foreign corporation or 

foreign partnership (including foreign 

persons related to such foreign corporations or foreign partnerships) that you 

treated as gifts.

See the Instructions for Form 3520.

Form 1099-K loss reporting. If you 

sold a personal item at a loss, either report the loss on Form 8949 or report it 

on line 8z. If you report the loss on 

line 8z, enter the amount of the sale proceeds from Form 1099-K on line 8z. In 

the entry space next to line 8z write 

“Form 1099-K Personal Item Sold at a 

Loss” and also enter the amount of the 

sale proceeds. For example, you bought 

a couch for $1,000 and sold it through a 

third-party vendor for $700, which was 

reported on your Form 1099-K. In the 

entry space next to line 8z you would 

write “Form 1099-K Personal Item Sold 

at a Loss - $700.” See the instructions 

for line 24z.

CAUTION

!

If you sold more than one personal item at a loss or received 

more than one Form 1099-K 

for personal items you sold at a loss, in 

the entry space next to line 8z write 

“Form(s) 1099-K Personal Items Sold 

at a Loss” and enter the total amount of 

the sale proceeds on line 8z.

Incorrect Form 1099-K. If you received a Form 1099-K that shows payments you didn’t receive or is otherwise 

incorrect and you can’t get it corrected, 

enter the amount from Form 1099-K that 

was incorrectly reported to you on 

line 8z. In the entry space next to line 8z 

write “Incorrect Form 1099-K” and also 

enter the amount that was incorrectly reported to you. For example, if you received a Form 1099-K that incorrectly 

showed $800 of payments to you, you 

would enter $800 on line 8z and in the 

entry space next to line 8z you would 

write “Incorrect Form 1099-K - $800.” 

See the instructions for line 24z.

Adjustments to 

Income

Line 11

Educator Expenses

If you were an eligible educator in 2023, 

you can deduct on line 11 up to $300 of 

qualified expenses you paid in 2023. If 

you and your spouse are filing jointly 

and both of you were eligible educators, 

the maximum deduction is $600. However, neither spouse can deduct more 

than $300 of their qualified expenses on 

line 11. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who 

worked in a school for at least 900 hours 

during a school year.

Qualified expenses include ordinary 

and necessary expenses paid:

• For professional development 

courses you have taken related to the 

curriculum you teach or to the students 

you teach; or

• In connection with books, supplies, 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 educaTIP

89
tional field. A necessary expense is one 

that is helpful and appropriate for your 

profession as an educator. An expense 

doesn’t have to be required to be considered necessary.

Qualified expenses include 

amounts paid or incurred in 

2023 for personal protective 

equipment, disinfectant, and other supplies used for the prevention of the 

spread of coronavirus.

Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or 

physical education.

You must reduce your qualified expenses by the following amounts.

• Excludable U.S. series EE and I 

savings bond interest from Form 8815.

• Nontaxable qualified tuition program earnings or distributions.

• Any nontaxable distribution of 

Coverdell education savings account 

earnings.

• Any reimbursements you received 

for these expenses that weren’t reported 

to you in box 1 of your Form W-2.

For more details, use Tax Topic 458 

or see Pub. 529.

Line 12

Certain Business Expenses of 

Reservists, Performing Artists, 

and Fee-Basis Government 

Officials

Include the following deductions on

line 12.

• Certain business expenses of National Guard and reserve members who 

traveled more than 100 miles from home 

to perform services as a National Guard 

or reserve member.

• Performing-arts-related expenses 

as a qualified performing artist.

• Business expenses of fee-basis 

state or local government officials.

For more details, see Form 2106.

Line 13

Health Savings Account (HSA) 

Deduction

You may be able to take this deduction if 

contributions (other than employer contributions, rollovers, and qualified HSA 

TIP

funding distributions from an IRA) were 

made to your HSA for 2023. See Form 

8889.

Line 14

Moving Expenses

You can deduct moving expenses if you 

are a member of the Armed Forces on 

active duty and due to a military order 

you move because of a permanent 

change of station. Use Tax Topic 455 or 

see Form 3903.

Line 15

Deductible Part of 

Self-Employment Tax

If you were self-employed and owe 

self-employment tax, fill in Schedule SE 

to figure the amount of your deduction. 

The deductible part of your self-employment tax is on line 13 of Schedule SE.

Line 16

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 17

Self-Employed Health Insurance 

Deduction

You may be able to deduct the amount 

you paid for health insurance for yourself, your spouse, and your dependents. 

The insurance can also cover your child 

who was under age 27 at the end of 

2023, even if the child wasn't your dependent. A child includes your son, 

daughter, stepchild, adopted child, or 

foster child (defined in Who Qualifies as 

Your Dependent in the Instructions for 

Form 1040).

One of the following statements must 

be true.

• You were self-employed and had a 

net profit for the year reported on 

Schedule C or F.

• You were a partner with net earnings from self-employment.

• You used one of the optional methods to figure your net earnings from 

self-employment on Schedule SE.

• You received wages in 2023 from 

an S corporation in which you were a 

more-than-2% shareholder. Health insurance premiums paid or reimbursed by 

the S corporation are shown as wages on 

Form W-2.

The insurance plan must be established under your business. Your personal 

services must have been a material income-producing factor in the business. 

If you are filing Schedule C or F, the 

policy can be either in your name or in 

the name of the business.

If you are a partner, the policy can be 

either in your name or in the name of the 

partnership. You can either pay the premiums 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 report the premiums as guaranteed payments.

If you are a more-than-2% shareholder 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 corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form 

W-2 in 2023 and you also report the premium payments or reimbursements as 

wages on Form 1040 or 1040-SR, 

line 1a.

But if you were also eligible to participate in any subsidized health plan 

maintained by your or your spouse's employer for any month or part of a month 

in 2023, amounts paid for health insurance 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 subsidized health plan maintained by the employer of either your dependent or your 

child who was under age 27 at the end 

of 2023, don’t use amounts paid for coverage for that month to figure the deduction.

90
A qualified small employer 

health reimbursement arrangement (QSEHRA) is considered 

to be a subsidized health plan maintained by an employer.

Example. If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from 

September 30 through December 31, 

you can't use amounts paid for health insurance 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 because you are a retired public safety officer can't be used to figure the deduction.

For more details, see Instructions for 

Form 7206.

If you qualify to take the deduction, 

use the Self-Employed Health Insurance 

Deduction Worksheet to figure the 

amount you can deduct.

Exceptions. Use Form 7206 instead of 

the Self-Employed Health Insurance Deduction Worksheet in these instructions 

CAUTION

!

to figure your deduction if any of the 

following applies.

• You had more than one source of 

income subject to self-employment tax.

• You file Form 2555.

• You are using amounts paid for 

qualified long-term care insurance to 

figure the deduction.

Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax 

credit were made or you are claiming 

the premium tax credit.

Line 18

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 19a, 19b, and 19c

Alimony Paid

Line 19a

If you made payments to or for your 

spouse or former spouse under a divorce 

or separation agreement entered into on 

or before December 31, 2018, you may 

be able to take this deduction. You can't 

take a deduction for alimony payments 

you made to or for your spouse if you 

entered into your divorce or separation 

agreement after December 31, 2018, or 

if you entered into the agreement on or 

before December 31, 2018, and the 

agreement was changed after December 

31, 2018, to expressly provide that alimony received is not included in your 

former spouse's income. Use Tax Topic 

452 or see Pub. 504.

Line 19c

On line 19c, enter the month and year of 

your original divorce or separation 

agreement that relates to this deduction 

for alimony paid.

Line 20

IRA Deduction

If you made any nondeductible 

contributions to a traditional 

individual retirement arrangement (IRA) for 2023, you must report 

them on Form 8606.

You are entitled to a deduction 

to your IRA contribution regardless of age.

TIP TIP

Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17

Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Form 7206 to figure your deduction.

Before you begin:

1. Enter the total amount paid in 2023 for health insurance coverage established under your business

(or the S corporation in which you were a more-than-2% shareholder) for 2023 for you, your 

spouse, and your dependents. Your insurance can also cover your child who was under age 27 at 

the end of 2023, even if the child wasn't your dependent. But don’t include amounts for any month 

you were eligible to participate in an employer-sponsored health plan or amounts paid from 

retirement plan distributions that were nontaxable because you are a retired public safety 

officer .............................................................................. 1.

2. Enter your net profit* and any other earned income** from the business under which the insurance 

plan is established, minus any deductions on Schedule 1, lines 15 and 16. Don’t include 

Conservation Reserve Program payments exempt from self-employment tax ................... 2.

3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on 

Schedule 1, line 17. Don’t include this amount in figuring any medical expense deduction 

on Schedule A ....................................................................... 3.

*If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount 

from Schedule SE, line 4b.

**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include 

capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned 

income is your Medicare wages (box 5 of Form W-2) from that corporation.

91
If you made contributions to a traditional IRA for 2023, 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 alimony and separate maintenance payments 

reported on Schedule 1, line 2a. If you 

were a member of the U.S. Armed 

Forces, earned income includes any nontaxable combat pay you received. If you 

were self-employed, earned income is 

generally your net earnings from 

self-employment if your personal services were a material income-producing 

factor. For more details, see Pub. 590-A. 

A statement should be sent to you by 

May 31, 2024, that shows all contributions to your traditional IRA for 2023.

Use the IRA Deduction Worksheet to 

figure the amount, if any, of your IRA 

deduction. But read the following list 

before you fill in the worksheet.

1. You can't deduct contributions to 

a Roth IRA. But you may be able to take 

the retirement savings contributions 

credit (saver's credit). See the instructions for Schedule 3, line 4.

2. If you are filing a joint return and 

you or your spouse made contributions 

to both a traditional IRA and a Roth IRA 

for 2023, don’t use the IRA Deduction 

Worksheet in these instructions. Instead, 

see Pub. 590-A to figure the amount, if 

any, of your IRA deduction.

3. You can’t deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts 

aren't included as income in box 1 of 

your Form W-2.

4. If you made contributions to your 

IRA in 2023 that you deducted for 2022, 

don’t include them in the worksheet.

5. If you received income from a 

nonqualified deferred compensation 

plan or nongovernmental section 457 

plan that is included in box 1 of your 

Form W-2, or in box 1 of Form 

1099-NEC, don’t include that income on 

line 8 of the worksheet. The income 

should be shown in (a) box 11 of your 

Form W-2, (b) box 12 of your Form 

W-2 with code Z, or (c) box 15 of Form 

1099-MISC. If it isn't, contact your employer or the payer for the amount of the 

income.

6. You must file a joint return to deduct contributions to your spouse's IRA. 

Enter the total IRA deduction for you 

and your spouse on line 20.

7. Don’t include rollover contributions in figuring your deduction. Instead, 

see the instructions for Form 1040 or 

1040-SR, lines 4a and 4b.

8. Don't include trustees' fees that 

were billed separately and paid by you 

for your IRA.

9. Don’t include any repayments of 

qualified reservist distributions. You 

can't deduct them. For information on 

how to report these repayments, see 

Qualified reservist repayments in Pub. 

590-A.

10. If the total of your IRA deduction 

on line 20 plus any nondeductible contribution to your traditional IRAs shown 

on Form 8606 is less than your total traditional IRA contributions for 2023, see 

Pub. 590-A for special rules.

Were You Covered by a Retirement 

Plan? 

If you were covered by a retirement plan 

(qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, 

etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still 

make contributions to an IRA even if 

you can't deduct them. In any case, the 

income earned on your IRA contributions isn't taxed until it is paid to you.

The “Retirement plan” box in box 13 

of your Form W-2 should be checked if 

you were covered by a plan at work 

even if you weren’t vested in the plan. 

You are also covered by a plan if you 

were self-employed and had a SEP, 

SIMPLE, or qualified retirement plan.

If you were covered by a retirement 

plan and you file Form 2555 or 8815, or 

you exclude employer-provided adoption benefits, see Pub. 590-A to figure 

the amount, if any, of your IRA deduction.

Married persons filing separately. If 

you weren’t covered by a retirement 

plan but your spouse was, you are considered covered by a plan unless you 

lived apart from your spouse for all of 

2023.

You may be able to take the retirement savings contributions 

credit. See the Schedule 3, 

line 4, instructions.

TIP

92
IRA Deduction Worksheet—Schedule 1, Line 20

Be sure you have read the instructions for this line. You may not be able to use this worksheet.

Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, 

line 24z).

If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” on the dotted 

line next to Schedule 1, line 20. If you don’t, you may get a math error notice from the IRS.

Before you begin:

Your IRA Spouse's IRA

1a. Were you covered by a retirement plan (see Were You Covered by a Retirement 

Plan)? ....................................................... 1a. Yes No

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

Next. If you checked “No” on line 1a (and “No” on line 1b if married filing 

jointly), skip lines 2 through 6, enter the applicable amount below on line 7a 

(and line 7b, if applicable), and go to line 8.

• $6,500, if under age 50 at the end of 2023.

• $7,500, if age 50 or older at the end of 2023.

 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 2023, enter $83,000.

• Qualifying surviving spouse, enter $136,000. 2a. 2b.

• Married filing jointly, enter $136,000 in both columns. But if you checked

“No” on either line 1a or 1b, enter $228,000 for the person who wasn't 

covered by a plan.

• Married filing separately and you lived with your spouse at any time in 

2023, enter $10,000.

3. Enter the amount from Form 1040 or 1040-SR, 

line 9 .................................. 3.

4. Enter the total of the amounts from Schedule 1, 

lines 11 through 19a, plus 23 and 25 ........... 4.

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

columns ..................................................... 5a. 5b.

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

No.

STOP

None of your IRA contributions are deductible. For details on 

nondeductible IRA contributions, see Form 8606.

Yes. Subtract line 5 from line 2 in each column. Follow the instruction 

below that applies to you.

• If single, head of household, or married filing separately, 

and the result is $10,000 or more, enter the applicable 

amount below on line 7 for that column and go to line 8.

i. $6,500, if under age 50 at the end of 2023.

ii. $7,500, if age 50 or older at the end of 2023.

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

• If married filing jointly or qualifying surviving spouse, 

and the result is $20,000 or more ($10,000 or more in the 

column for the IRA of a person who wasn't covered by a 

retirement plan), enter the applicable amount below on 

line 7 for that column and go to line 8.

i. $6,500, if under age 50 at the end of 2023.

ii. $7,500, if age 50 or older at the end of 2023.

Otherwise, go to line 7.

93
Line 21

Student Loan Interest Deduction

You can take this deduction only if all of 

the following apply.

• You paid interest in 2023 on a 

qualified student loan (defined later).

• Your filing status is any status except married filing separately.

• Your modified adjusted gross income (AGI) is less than: $90,000 if single, head of household, or qualifying 

surviving spouse; $185,000 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 jointly, aren't claimed as a dependent on 

someone else's (such as your parent's) 

2023 tax return.

Don't include any amount paid from a 

a distribution of earnings made from a 

qualified tuition program (QTP) after 

2018 to the extent the earnings are treated as tax free because they were used to 

pay student loan interest.

Use the worksheet in these instructions to figure your student loan interest 

deduction.

Exception. Use Pub. 970 instead of the 

worksheet in these instructions to figure 

your student loan interest deduction if 

you file Form 2555 or 4563, or you 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 expenses for any of the following individuals who were eligible students.

1. Yourself or your spouse.

2. Any person who was your dependent when the loan was taken out.

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 65% (0.65) (or by 75% (0.75) in the column for the IRA of a person who

is age 50 or older at the end of 2023).

• Married filing jointly or qualifying surviving spouse, multiply by 32.5% 

(0.325) (or by 37.5% (0.375) in the column for the IRA of a person 

who is age 50 or older at the end of 2023). 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 

65% (0.65) (or by 75% (0.75) if age 50 or older at the

end of 2023).

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 20. 8.

• Alimony and separate maintenance payments 

reported on Schedule 1, line 2a.

• Nontaxable combat pay. This amount should be

reported in box 12 of Form W-2 with code Q or 

reported on Form 1040, line 1i.

9. Enter the earned income you (and your spouse if 

filing jointly) received as a self-employed individual 

or a partner. Generally, this is your (and your 

spouse's if filing jointly) net earnings from 

self-employment if your personal services were a 

material income-producing factor, minus any 

deductions on Schedule 1, lines 15 and 16. 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 $13,000 ($14,000 if 

one spouse is age 50 or older at the end of 2023; $15,000 if both 

spouses are age 50 or older at the end of 2023), stop here and use 

the worksheet in Pub. 590-A to figure your IRA deduction.

11. Enter traditional IRA contributions made, or that will be made by the due date 

of your 2023 return not counting extensions (April 15, 2024, for most people), 

for 2023 to your IRA on line 11a and to your spouse's IRA on line 11b ...... 11a. 11b.

12. On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the 

smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the 

amounts on lines 12a and 12b and enter the total on Schedule 1, line 20. Or, if 

you want, you can deduct a smaller amount and treat the rest as a 

nondeductible contribution (see Form 8606) .......................... 12a. 12b.

94
3. Any person you could have 

claimed as a dependent for the year the 

loan was taken out except that:

a. The person filed a joint return;

b. The person had gross income that 

was equal to or more than the exemption 

amount for that year or $4,700 for 2023; 

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 student 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 under a qualified employer plan or a contract 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 educational institution. An eligible educational institution includes most colleges, 

universities, and certain vocational 

schools. For details, see Pub. 970.

Line 22

Line 22 has been reserved for future use.

Line 23

Archer MSA Deduction

See Form 8853.

Lines 24a Through 24z

Line 24a

Jury duty pay. Enter your jury duty 

pay if you gave the pay to your employer because your employer paid your salary while you served on the jury.

Line 24b

Enter the deductible expenses related to 

income reported on line 8l from the rental of personal property you engaged in 

for profit but were not in the business of 

renting such property.

Line 24c

Enter the nontaxable amount of the value of Olympic and Paralympic medals 

and USOC prize money reported on 

line 8m.

Line 24d

Enter reforestation amortization and expenses (see Instructions for Form 4562).

Line 24e

Enter repayment of supplemental unemployment benefits under the Trade Act 

of 1974 (see Pub. 525).

Line 24f

Enter contributions to section 501(c)(18)

(D) pension plans (see Pub. 525).

Line 24g

Enter contributions by certain chaplains 

to section 403(b) plans (see Pub. 517).

Student Loan Interest Deduction Worksheet—Schedule 1, Line 21

Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1, 

line 24z).

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 2023 on qualified student loans (see the instructions for line 21). Don’t

enter more than $2,500 .................................................................. 1.

2. Enter the amount from Form 1040 or 1040-SR, line 9 ......................... 2.

3. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 

25 ................................................................... 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 

surviving spouse—$75,000

• Married filing jointly—$155,000

........... 5.

6. Is the amount on line 4 more than the amount on line 5?

No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.

Yes. Subtract line 5 from line 4 .......................................

6.

7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at 

least three places). If the result is 1.000 or more, enter 1.000 .................................... 7. .

8. Multiply line 1 by line 7 ................................................................. 8.

9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1, 

line 21.

Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C, 

E, etc.) ............................................................................... 9.

95
Line 24h

Enter attorney fees and court costs for 

actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions 

(see Pub. 525).

Line 24i

Enter 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 violations, up to the amount of the award includible in your gross income.

Line 24j

Enter the housing deduction from Form 

2555.

Line 24k

Enter excess deductions of section 67(e) 

expenses from Schedule K-1 (Form 

1041), box 11, code A. See the Instructions for Schedule K-1 (Form 1041).

Line 24z

Use line 24z to report any adjustments 

not reported elsewhere. List the type and 

amount of the adjustment.

Form 1099-K loss reporting. If you 

sold a personal item at a loss and you 

did not report the loss on Form 8949, 

enter the amount of the sale proceeds 

from Form 1099-K on line 24z that you 

reported on line 8z. In the entry space 

next to line 24z write “Form 1099-K 

Personal Item Sold at a Loss” and also 

enter the amount of the sale proceeds. 

For example, you bought a couch for 

$1,000 and sold it through a third-party 

vendor for $700, which was reported on 

your Form 1099-K. On line 24z you 

would enter $700 and in the entry space 

next to line 24z you would write “Form 

1099-K Personal Item Sold at a Loss -

$700.” See the instructions for line 8z.

If you sold more than one personal item at a loss or received 

more than one Form 1099-K 

for personal items you sold at a loss, 

and you entered the total amount of sale 

proceeds on line 8z, you should also enter the total amount of sale proceeds on 

line 24z.

Incorrect Form 1099-K. If you received a Form 1099-K that shows payments you didn't receive or is otherwise 

incorrect and you can't get it corrected, 

enter the amount on line 24z that you reported on line 8z. In the entry space next 

to line 24z write “Incorrect Form 

1099-K” and also enter the amount that 

was incorrectly reported to you. For example, if you received a Form 1099-K 

that incorrectly showed $800 of payments to you, you would enter $800 on 

line 24z and in the entry space next to 

line 24z you would write “Incorrect 

Form 1099-K - $800.” See the instructions for line 8z.

TIP

96
Instructions for Schedule 2

Additional Taxes

General Instructions

Use Schedule 2 if you have additional 

taxes that can’t be entered directly on 

Form 1040, 1040-SR, or 1040-NR.

Include the amount on Schedule 2, 

line 3, in the total on Form 1040, 

1040-SR, or 1040-NR, line 17.

Enter the amount on Schedule 2, 

line 21, on Form 1040 or 1040-SR, 

line 23; or 1040-NR, line 23b.

Specific Instructions

Line 1

Alternative Minimum Tax (AMT)

Alternative minimum tax (AMT) exemption amount increased. The AMT 

exemption amount is increased to 

$81,300 ($126,500 if married filing 

jointly or qualifying surviving spouse; 

$63,250 if married filing separately). 

The income levels at which the AMT 

exemption begins to phase out has increased to $578,150 ($1,156,300 if married filing jointly or qualifying surviving 

spouse).

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, research, experimental, or mining costs.

• Amortization of pollution-control 

facilities or depletion.

• Income or (loss) from tax-shelter 

farm activities, passive activities, partnerships, S corporations, or activities for 

which you aren't at risk.

• Income from long-term contracts 

not figured using the percentage-of-completion method.

• Investment interest expense reported on Form 4952.

• Net operating loss deduction.

• Alternative minimum tax adjustments 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 claimed on Form 3800 if either line 6 (in Part 

I) or line 25 of Form 3800 is more than 

zero.

• Qualified electric vehicle credit.

• Alternative fuel vehicle refueling 

property tax.

• Credit for prior year minimum tax.

• Foreign tax credit.

• Net qualified disaster loss and you 

are reporting your standard deduction on 

Schedule A, line 16. See the instructions 

for Form 4684 for more information.

For help with the alternative minimum tax, go to IRS.gov/AMT.

Line 2

Excess Advance Premium Tax 

Credit Repayment

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 paid on their behalf directly to the insurance company. If you, 

your spouse with whom you are filing a 

joint return, or your dependent was enrolled 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 payments 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 payments were more than the premium tax 

credit you can claim, the amount you 

must repay will be shown on Form 

8962, line 29. Enter that amount, if any, 

on line 2.

You may have to repay excess advance payments of the premium tax 

credit even if someone else enrolled 

you, your spouse, or your dependent in 

Marketplace coverage. In that case, another individual may have received the 

Form 1095-A for the coverage. You may 

also have to repay excess advance payments of the premium tax credit if you 

enrolled an individual in coverage 

through the Marketplace, you don’t 

claim the individual as a dependent on 

your return, and no one else claims that 

individual as a dependent. For more information, see the Instructions for Form 

8962.

Line 5

Unreported Social Security and 

Medicare Tax From Form 4137

Enter the total of any taxes from Form 

4137.

If you received tips of $20 or more in 

any month and you didn't report the full 

amount to your employer, you must pay 

the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.

Don’t include the value of any noncash tips, such as tickets or passes. You 

don’t pay social security and Medicare 

taxes or RRTA tax on these noncash 

tips.

To figure the social security and 

Medicare tax, use Form 4137. If you 

owe RRTA tax, contact your employer. 

Your employer will figure and collect 

the RRTA tax.

You may be charged a penalty 

equal to 50% of the social security and Medicare or RRTA 

tax due on tips you received but didn't 

report to your employer.

CAUTION

!

97
Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 1

Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of 

using this worksheet.

Before you begin:

1. Are you filing Schedule A?

No. Skip lines 1 and 2; subtract Form 1040 or 1040-SR, line 13, or Form 1040-NR, line 13a, from Form 

1040, 1040-SR, or 1040-NR, line 11, and enter the result on line 3 and go to line 4.

Yes. Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 15 .......................... 1.

2. Enter the amount from Schedule A, line 7 .......................................................... 2.

3. Add lines 1 and 2 ............................................................................ 3.

4. Enter any tax refund from Schedule 1, lines 1 and 8z ................................................. 4.

5. Subtract line 4 from line 3 ..................................................................... 5.

6. Enter the amount shown below for your filing status.

• Single or head of household—$81,300

• Married filing jointly or qualifying surviving spouse—$126,500

• Married filing separately—$63,250

........... 6.

7. Is the amount on line 5 more than the amount on line 6?

No.

STOP

Don’t complete the rest of this worksheet. You don’t owe alternative minimum 

tax and don’t need to fill out Form 6251. Leave Schedule 2, line 1, blank.

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

8. Enter the amount shown below for your filing status.

• Single or head of household—$578,150

• Married filing jointly or qualifying surviving spouse—$1,156,300

• Married filing separately—$578,150

........... 8.

9. Is the amount on line 5 more than the amount on line 8?

No. Enter -0-. Skip line 10. Enter on line 11 the amount from line 7, and go to line 12.

Yes. Subtract line 8 from line 5 ........................................................ 9.

10. Multiply line 9 by 25% (0.25) and enter the smaller of the result or line 6 ................................. 10.

11. Add lines 7 and 10 ........................................................................... 11.

12. Is the amount on line 11 more than $220,700 ($110,350 if married filing separately)?

Yes.

STOP

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

No. Multiply line 11 by 26% (0.26) ..................................................... 12.

13. Add Form 1040, 1040-SR, or 1040-NR, line 16 (minus any tax from Form 4972), and Schedule 2, line 2. (If you used 

Schedule J to figure your tax on the entry space on Form 1040, 1040-SR, or 1040-NR, line 16, refigure that tax 

without using Schedule J before including it in this calculation) ......................................... 13.

Next. Is the amount on line 12 more than the amount on line 13?

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

No. You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 1, blank.

98
Line 6

Unreported Social Security and 

Medicare Tax From Form 8919

Enter the total of any taxes from 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 6 the amount from 

line 13 of Form 8919. Include the 

amount from line 6 of Form 8919 on 

Form 1040 or 1040-SR, line 1g.

Line 8

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 retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over.

2. Excess contributions were made 

to your IRA, Coverdell education savings account (ESA), Archer MSA, 

health savings account (HSA), or ABLE 

account.

3. You received a taxable distribution from a Coverdell ESA, qualified 

tuition program, or ABLE account.

4. You didn't take the minimum required distribution from your IRA or 

other qualified retirement plan by April 

1 of the year following the year you 

reached age 72 (age 73 if you reach age 

72 in 2023).

Exception. If only item (1) applies and 

distribution code 1 is correctly shown in 

box 7 of all your Forms 1099-R, you 

don’t have to file Form 5329. Instead, 

multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 8. The taxable amount of the 

distribution is the part of the distribution 

you reported on Form 1040, 1040-SR, or 

1040-NR, line 4b or 5b, or on Form 

4972. Also check the box on line 8 to indicate that you don’t have to file Form 

5329. But you must file Form 5329 if 

distribution code 1 is incorrectly shown 

in box 7 of Form 1099-R or you qualify 

for an exception, such as the exceptions 

for qualified medical expenses, qualified 

higher education expenses, qualified 

first-time homebuyer distributions, or a 

qualified reservist distribution.

Line 9

Household Employment Taxes

Enter the household employment taxes 

you owe for having a household employee. 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 employee (defined below) cash wages of 

$2,600 or more in 2023. Cash wages include wages paid by check, money order, etc. But don’t count amounts paid to 

an employee who was under age 18 at 

any time in 2023 and was a student.

2. You withheld federal income tax 

during 2023 at the request of any household employee.

3. You paid total cash wages of 

$1,000 or more in any calendar quarter 

of 2022 or 2023 to household employees.

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 babysitters, nannies, health aides, housekeepers, 

yard workers, and similar domestic 

workers.

Line 10

First-Time Homebuyer Credit 

Repayment

Enter the first-time homebuyer credit 

you have to repay if you bought the 

home in 2008.

If you bought the home in 2008 and 

owned and used it as your main home 

for all of 2023, you can enter your 2023 

repayment on this line without attaching 

Form 5405.

See the Form 5405 instructions for 

details and for exceptions to the repayment rule.

Line 11

Additional Medicare Tax

See Form 8959 and its instructions if the 

total of your 2023 wages and any 

self-employment income was more than:

• $125,000 if married filing separately;

• $250,000 if married filing jointly; 

or

• $200,000 if single, head of household, or qualifying surviving spouse.

Also see Form 8959 if you had railroad 

retirement (RRTA) compensation that 

was more than the amount just listed 

that applies to you.

If you are married filing jointly and 

either you or your spouse had wages or 

RRTA compensation of more than 

$200,000, your employer may have 

withheld Additional Medicare Tax even 

if you don’t owe the tax. In that case, 

you may be able to get a refund of the 

tax withheld. See the Instructions for 

Form 8959 to find out how to report the 

withheld tax on Form 8959.

Line 12

Net Investment Income Tax

See Form 8960 and its instructions if the 

amount on Form 1040, 1040-SR, or 

1040-NR, line 11, is more than:

• $125,000 if married filing separately,

• $250,000 if married filing jointly 

or qualifying surviving spouse, or

• $200,000 if single or head of 

household.

If you file Form 2555, see Form 8960 

and its instructions if the amount on 

Form 1040, 1040-SR, or 1040-NR, 

line 11, is more than:

• $5,000 if married filing separately,

• $130,000 if married filing jointly 

or qualifying surviving spouse, or

• $80,000 if single or head of household.

Line 13

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.

99
Line 14

Interest on Tax Due on Installment 

Income From the Sale of Certain 

Residential Lots and Timeshares

Enter interest on tax due on installment 

income from the sale of certain residential lots and timeshares under section 

453(l)(3).

Line 15

Interest on the Deferred Tax on 

Gain From Certain Installment 

Sales With a Sales Price Over 

$150,000

Enter interest on the deferred tax on gain 

from certain installment sales with a 

sales price over $150,000 under section 

453A(c).

Line 16

Recapture of Low-Income 

Housing Credit

Enter the amount from Form 8611, 

line 14.

Lines 17a Through 17z

Other Additional Taxes

Line 17a. Recapture of the following 

credits.

1. Investment credit (see Form 

4255). Identify as “ICR.”

2. Indian employment credit (see 

Form 8845). Identify as “IECR.”

3. New markets credit (see Form 

8874). Identify as “NMCR.”

4. Credit for employer-provided 

childcare facilities (see Form 8882). 

Identify as “ECCFR.”

5. Alternative motor vehicle credit 

(see Form 8910). Identify as 

“AMVCR.”

6. Alternative fuel vehicle refueling 

property credit (see Form 8911). Identify as “ARPCR.”

7. Qualified plug-in electric drive 

motor vehicle credit (see Form 8936). 

Identify as “8936R.”

Line 17b. If you sold your home in 

2023 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, you 

may owe a recapture tax on the mortgage subsidy. See Form 8828.

Line 17c. Enter any additional tax on 

health savings account (HSA) distributions you received from Form 8889, 

line 17b. See Form 8889, Part II.

Line 17d. Enter any additional tax for 

failure to remain an eligible individual 

during the testing period from Form 

8889, line 21. See Form 8889, Part III.

Line 17e. Enter any additional tax on 

Archer MSA distributions from Form 

8853, line 9b. See Form 8853.

Line 17f. Enter any additional tax on 

Medicare Advantage MSA distributions 

from Form 8853, line 13b. See Form 

8853.

Line 17g. Enter any additional tax on 

recapture of a charitable contribution deduction relating to a fractional interest in 

tangible personal property. See Pub. 526 

for more information.

Line 17h. Enter any additional tax on 

income you received from a nonqualified deferred compensation plan that 

fails to meet the requirements of section 

409A. This income should be shown in 

box 12 of Form W-2 with code Z, or in 

box 15 of Form 1099-MISC. The tax is 

20% of the amount required to be included in income plus an interest amount 

determined under section 409A(a)(1)(B)

(ii). See section 409A(a)(1)(B) for details.

Line 17i. Enter any additional tax on 

compensation you received from a nonqualified deferred compensation plan 

described in section 457A if the compensation would have been includible in 

your income in an earlier year except 

that the amount wasn't determinable until 2023. The tax is 20% of the amount 

required to be included in income plus 

an interest amount determined under 

section 457A(c)(2). See section 457A 

for details.

Line 17j. Enter any Section 72(m)(5) 

excess benefits tax. See Pub. 560 for 

more information.

Line 17k. If you received an excess 

parachute payment (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 14. Enter this amount on line 17k.

Line 17l. Enter any tax on accumulation distribution of trusts. See Form 

4970 for more information.

Line 17m. Enter any excise tax on insider stock compensation from an expatriated corporation. See section 4985.

Line 17n. Enter any look-back interest 

under section 167(g) or 460(b). See 

Form 8697 or 8866 for more information.

Line 17o. Enter any tax on non-effectively connected income for any part of 

the year you were a nonresident alien. 

See the Instructions for Form 1040-NR 

for more information.

Line 17p. Enter any interest amount 

from Form 8621, line 16f, relating to 

distributions from, and dispositions of, 

stock of a section 1291 fund.

Line 17q. Enter any interest amount 

from Form 8621, line 24.

Line 17z. Use line 17z to report any 

taxes not reported elsewhere on your return or other schedules. List the type and 

amount of tax.

Other taxes to be listed include the 

following.

Form 8978 adjustment. Complete the 

Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z) if you are 

filing Form 8978 and completed the 

worksheet in the Schedule 3, line 6l, instructions and the amount on line 3 of 

that worksheet is negative.

100
Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z)

Complete this worksheet if you completed line 3 on the Negative Form 8978 Adjustment Worksheet in the Schedule 3, 

line 6l, instructions.

1. Enter the sum of any chapter 1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of 

Schedule 2 ...................................................................... 1.

2. Enter as a positive number the negative amount from line 3 of the Negative Form 8978 Adjustment Worksheet in 

the Schedule 3, line 6l, instructions ..................................................... 2.

3. Is the amount on line 1 more than the amount on line 2?

Yes. List the type (Form 8978 ADJ) and the amount from line 2 as a negative number (in parentheses) on line 17z. 

No. List the type (Form 8978 ADJ) and the amount from line 1 as a negative number (in parentheses) on line 17z. 

Combine this amount with any other amounts reported on line 17z to complete the line 17z entry space. 

* Chapter 1 taxes include taxes from sections 1 through 1400Z-2 of the Code, as well as certain amounts the Code treats as chapter 1 taxes. Generally, 

this does not include amounts reported on Schedule 2, lines 4, 7, 9, 11–13, 17k–17m, or 17z (other than chapter 1 taxes).

101
Instructions for Schedule 3

Additional Credits and Payments

General Instructions

Use Schedule 3 if you have nonrefundable credits, other than the child tax credit 

or the credit for other dependents, or 

other payments and refundable credits.

Include the amount on Schedule 3, 

line 8, in the amount entered on Form 

1040, 1040-SR, or 1040-NR, line 20.

Enter the amount on Schedule 3, 

line 15, on Form 1040, 1040-SR, or 

1040-NR, line 31.

Specific Instructions

Line 1

Foreign Tax Credit

If you are a shareholder in a 

controlled foreign corporation 

and made a section 962 election, see the instructions for Forms 1040 

and 1040-SR, line 16, for the foreign tax 

credit you figured on Form 1118.

If you paid income tax to a foreign 

country or U.S. territory, you may be 

able to take this credit. Generally, you 

must complete and attach Form 1116 to 

do so.

Exception. You don’t have to complete 

Form 1116 to take this credit if all of the 

following apply.

1. All of your foreign source gross 

income was from interest and dividends 

and all of that income and the foreign 

tax paid on it were reported to you on 

Form 1099-INT, Form 1099-DIV, or 

Schedule K-3 (or substitute statement).

2. The total of your foreign taxes 

wasn't more than $300 (not more than 

$600 if married filing jointly).

3. You held the stock or bonds on 

which the dividends or interest were 

paid for at least 16 days and weren’t obligated to pay these amounts to someone 

else.

TIP

4. You aren’t filing Form 4563 or 

excluding income from sources within 

Puerto Rico.

5. All of your foreign taxes were:

a. Legally owed and not eligible for 

a refund or reduced tax rate under a tax 

treaty, and

b. Paid to countries that are recognized by the United States and don’t 

support terrorism.

For more details on these requirements, see the Instructions for Form 

1116.

Do you meet all five requirements 

just listed?

 Yes. Enter on line 1 the smaller of 

(a) your total foreign taxes, or (b) the total of the amounts on Form 1040 or 

1040-SR, line 16, and Schedule 2, 

line 2.

 No. See Form 1116 to find out if 

you can take the credit and, if you can, if 

you have to file Form 1116.

Line 2

Credit for Child and Dependent 

Care Expenses

You may be able to take this credit if, in 

order to work or look for work, 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 

themselves, or

• Your child whom you couldn't 

claim as a dependent because of the 

rules for Children of divorced or separated parents under Who Qualifies as Your 

Dependent, earlier.

For details, use Tax Topic 602 or see 

Form 2441.

Line 3

Education Credits

If you (or your dependent) paid qualified 

expenses in 2023 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. However, you can't take an education credit 

if any of the following applies.

• You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2023 

tax return.

• Your filing status is married filing 

separately.

• The amount on Form 1040 or 

1040-SR, line 11, is $90,000 or more 

($180,000 or more if married filing 

jointly).

• You, or your spouse, were a nonresident alien for any part of 2023 unless 

your filing status is married filing jointly.

You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain 

other scholarships or fellowships in income.

For more information, see Pub. 970; 

the instructions for Form 1040 or 

1040-SR, line 29; and IRS.gov/EdCredit.

Line 4

Retirement Savings Contributions 

Credit (Saver's Credit)

You may be able to take this credit if 

you, or your spouse if filing jointly, 

made (a) contributions, other than rollover contributions, to a traditional or 

Roth IRA; (b) elective deferrals to a 

401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) 

voluntary employee contributions to a 

qualified retirement plan (including the 

federal Thrift Savings Plan); (d) contributions to a 501(c)(18)(D) plan; or (e) 

contributions to an ABLE account by 

the designated beneficiary, as defined in 

section 529A.

However, you can't take the credit if 

either of the following applies.

1. The amount on Form 1040, 

1040-SR, or 1040-NR, line 11, is more 

102
than $36,500 ($54,750 if head of household; $73,000 if married filing jointly).

2. The person(s) who made the 

qualified contribution or elective deferral (a) was born after January 1, 2006, 

(b) is claimed as a dependent on someone else's 2023 tax return, or (c) was a 

student (defined next).

You were a student if during any part 

of 5 calendar months of 2023, you:

• Were 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 offering 

courses only through the Internet.

For more details, use Tax Topic 610 

or see Form 8880.

Line 5

Residential Energy Credits

Line 5a—Residential clean energy 

credit. You may be able to take this 

credit by completing and attaching Form 

5695 if you paid for any of the following 

during 2023.

• Qualified solar electric property 

for use in your home located in the United States.

• Qualified solar water heating property for use in your home located in the 

United States.

• Qualified small wind energy property 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.

• Qualified battery storage technology property for use in connection with 

your home located in the United States.

• Qualified fuel cell property installed on or in connection with your main 

home located in the United States.

Line 5b—Energy efficient home improvement 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 

2023 if they are new and meet certain 

requirements for energy efficiency.

• Any insulation material or system 

primarily designed to reduce heat gain 

or loss in your home.

• Exterior windows (including skylights).

• 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.

• Qualified biomass stove or boiler.

• Qualified panelboard, subpanelboard branch circuits or feeders.

Condos and co-ops. If you are a member of a condominium management association 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 corporation for purposes of these credits.

More details. For details, see Form 

5695.

Lines 6a Through 6z

Other Nonrefundable Credits

Line 6a. The general business credit 

consists of a number of credits that usually apply only to individuals who are 

partners, shareholders in an S corporation, self-employed, or who have rental 

property. See Form 3800 or Pub. 334.

The elective payment election 

amount from Form 3800, Part 

III, line 6, column (i) is reported on Schedule 3, line 13c.

CAUTION

!

Line 6b. Enter any credit for prior year 

minimum tax. See Form 8801.

Line 6c. You may be able to take the 

adoption credit if you paid expenses to 

adopt a child or you adopted a child with 

special needs and the adoption became 

final in 2023. See the Instructions for 

Form 8839.

Line 6d. Enter any credit for the elderly 

or the disabled. See Schedule R.

Line 6e. Line 6e has been reserved for 

future use.

Line 6f. Enter the personal use part of 

any credit for new clean vehicles. See 

Form 8936, Part III.

Line 6g. Enter any mortgage interest 

credit if a state or local government gave 

you a mortgage credit certificate. See 

Form 8396.

Line 6h. You can't claim the District of 

Columbia first-time homebuyer credit 

for a home you bought after 2011. You 

can claim it only if you have a credit 

carryforward from 2022. See Form 

8859.

Line 6i. Enter any 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.

Line 6j. Enter any alternative fuel vehicle refueling property credit. See Form 

8911.

Line 6k. Enter any credit to holders of 

tax credit bonds. See Form 8912.

Line 6l. Enter the amount from Form 

8978, line 14 (relating to partner's audit 

liability under section 6226). If the 

amount on Form 8978, line 14, is negative, complete the following worksheet 

to figure the amount to enter on line 6l. 

If the amount on Form 8978, line 14, is 

positive, see the instructions for Form 

1040 or 1040-SR, line 16.

103
Negative Form 8978 Adjustment Worksheet—Schedule 3 (Line 6l) 

Complete this worksheet if Form 8978, line 14, is negative.

1. Enter the amount from Form 1040 or 1040-SR, line 18 ........................................... 1.

2. Enter as a positive number the negative amount from Form 8978, line 14 .............................. 2.

3. Is the amount on line 1 equal to or more than the amount on line 2? 

Yes. Enter the amount from line 2 on line 6l 

No. Enter the amount from line 1 on line 6l, and subtract line 2 from line 1* ........................ 3. ( )

* Use this amount to complete the Negative Form 8978 Adjustment Worksheet in the Schedule 2, line 17z, instructions.

Line 6m. Enter any credit for previously owned clean vehicles. See Form 

8936, Part IV.

Line 6z. Other nonrefundable credits. 

Use line 6z to report any nonrefundable 

credits not reported elsewhere on your 

return or other schedules. List the type 

and amount of the credit.

Line 9

Net Premium Tax Credit

The premium tax credit helps pay for 

health insurance purchased through the 

Marketplace. You may be eligible to 

claim the premium tax credit if you, 

your spouse, or a dependent enrolled in 

health insurance through the Marketplace. Eligible individuals may have advance payments of the premium tax 

credit made on their behalf directly to 

the insurance company. You (or whoever 

enrolled you) should have received 

Form 1095-A from the Marketplace 

with information about your coverage 

and any advance credit payments. Complete 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 payments, your net premium tax credit will 

be shown on Form 8962, line 26. Enter 

that amount, if any, on line 9. For more 

information, see the Instructions for 

Form 8962.

Line 10

Amount Paid With Request for 

Extension To File

If you got an automatic extension of 

time to file Form 1040, 1040-SR, or 

1040-NR by filing Form 4868 or by 

making a payment, enter the amount of 

the payment or any amount you paid 

with Form 4868. If you paid a fee when 

making your payment, don’t include on 

line 10 the fee you were charged. Also, 

include any amounts paid with Form 

2350.

Line 11

Excess Social Security and Tier 1 

RRTA Tax Withheld

If you, or your spouse if filing a joint return, had more than one employer for 

2023 and total wages of more than 

$160,200, 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 withheld in excess of $9,932.40. But if any 

one employer withheld more than 

$9,932.40, you can't claim the excess on 

your return. The employer should adjust 

the tax for you. If the employer doesn't 

adjust the overcollection, you can file a 

claim for refund using Form 843. Figure 

this amount separately for you and your 

spouse.

You can't claim a refund for excess 

tier 2 RRTA tax on Form 1040, 

1040-SR, or 1040-NR. Instead, use 

Form 843.

Line 12

Credit for Federal Tax on Fuels

Enter any credit for federal excise taxes 

paid on fuels that are ultimately used for 

a nontaxable purpose (for example, an 

off-highway business use). Attach Form 

4136.

Lines 13a Through 13z

Other Payments or 

Refundable Credits

Line 13b

If you are claiming a credit for repayment of amounts you included in your 

income in an earlier year because it appeared you had a right to the income, 

enter the amount on line 13b. See Pub. 

525 for details about this credit.

Line 13c

Enter any elective payment election 

amount from Form 3800, Part III, line 6, 

column (i).

Line 13d

If you elected to pay your net 965 tax liability in installments, report the deferred amount on line 13d. Enter the 

amount of net 965 tax liability remaining to be paid in future years.

Line 13z

Other payments or refundable credits. 

Use line 13z if you made a tax payment 

that doesn’t belong on any other line. 

Enter “Tax” and the amount of the payment. Use line 13z to report the following refundable credits. List the type and 

amount of the credit.

• Credit under section 960(c) with 

respect to an excess limitation account.

• Credit for qualified sick and family 

leave wages from Schedule H, line 8e.

• Credit for qualified sick and family 

leave wages from Schedule H, line 8f.

104
Tax Topics

You can read these Tax Topics at 

IRS.gov/TaxTopics.

List of Tax Topics

All topics are available in Spanish (and 

most topics are available in Chinese, 

Korean, Vietnamese, and Russian).

Topic 

No. Subject

IRS Help Available

101 IRS services—Volunteer tax 

assistance, outreach programs, and 

identity theft

102 Tax assistance for individuals with 

disabilities

103 Tax help for small businesses and 

the self-employed

104 Taxpayer Advocate Service—Your 

voice at the IRS

105 Armed Forces tax information

107 Tax relief in disaster situations

IRS Procedures

151 Your appeal rights

152 Refund information

153 What to do if you haven't filed your 

tax return

154 Form W-2 and Form 1099-R (What 

to do if incorrect or not received)

155 Obtaining forms and publications

156 How to get a transcript or copy of 

your tax return

157 Change your address—How to 

notify the IRS

158 Paying your taxes and ensuring 

proper credit of payments

159 How to get a wage and income 

transcript or copy of Form W-2

161 Returning an erroneous 

refund—Paper check or direct 

deposit

Collection

201 The collection process

202 Tax payment options

203 Reduced refund

204 Offers in compromise

206 Dishonored payments

Alternative Filing Methods

253 Substitute tax forms

254 How to choose a tax return preparer

255 Signing your return electronically

General Information

301 When, how, and where to file

303 Checklist of common errors when 

preparing your tax return

304 Extensions of time to file your tax 

return

305 Recordkeeping

306 Penalty for underpayment of 

estimated tax

Topic 

No. Subject

307 Backup withholding

308 Amended returns

309 Roth IRA contributions

310 Coverdell education savings 

accounts

311 Power of attorney information

312 Disclosure authorizations

313 Qualified tuition programs (QTPs)

Which Forms to File

356 Decedents

Types of Income

401 Wages and salaries

403 Interest received

404 Dividends

407 Business income

409 Capital gains and losses

410 Pensions and annuities

411 Pensions—The general rule and the 

simplified method

412 Lump-sum distributions

413 Rollovers from retirement plans

414 Rental income and expenses

415 Renting residential and vacation 

property

416 Farming and fishing income

417 Earnings for clergy

418 Unemployment compensation

419 Gambling income and losses

420 Bartering income

421 Scholarships, fellowship grants, 

and other grants

423 Social security and equivalent 

railroad retirement benefits

424 401(k) plans

425 Passive activities—Losses and 

credits

427 Stock options

429 Traders in securities (Information 

for Form 1040 or 1040-SR filers)

430 Receipt of stock in a 

demutualization

431 Canceled debt—Is it taxable or 

not?

432 Form 1099-A (Acquisition or 

Abandonment of Secured Property) 

and Form 1099-C (Cancellation of 

Debt)

Adjustments to Income

451 Individual retirement arrangements 

(IRAs)

452 Alimony and Separate Maintenance

453 Bad debt deduction

455 Moving expenses for members of 

the Armed Forces

456 Student loan interest deduction

458 Educator expense deduction

Topic 

No. Subject

Itemized Deductions

501 Should I itemize?

502 Medical and dental expenses

503 Deductible taxes

504 Home mortgage points

505 Interest expense

506 Charitable contributions

509 Business use of home

510 Business use of car

511 Business travel expenses

513 Work-related education expenses

515 Casualty, disaster, and theft losses

Tax Computation

551 Standard deduction

552 Tax and credits figured by the IRS

553 Tax on a child's investment and 

other unearned income (Kiddie tax)

554 Self-employment tax

556 Alternative minimum tax

557 Additional tax on early 

distributions from traditional and 

Roth IRAs

558 Additional tax on early 

distributions from retirement plans 

other than IRAs

559 Net Investment Income Tax

560 Additional Medicare Tax

Tax Credits

601 Earned income credit

602 Child and dependent care credit

607 Adoption credit and adoption 

assistance programs

608 Excess social security and RRTA 

tax withheld

610 Retirement savings contributions 

credit

611 Repayment of the first-time 

homebuyer credit

612 The premium tax credit

IRS Notices

651 Notices—What to do

652 Notice of underreported 

income—CP2000

653 IRS notices and bills, penalties, and 

interest charges

654 Understanding your CP75 or 

CP75A Notice Request for 

Supporting Documentation

Basis of Assets, Depreciation, and 

Sale of Assets

701 Sale of your home

703 Basis of assets

704 Depreciation

705 Installment sales

105
List of Tax Topics

(Continued)

Topic 

No. Subject

Employer Tax Information

751 Social security and Medicare 

withholding rates

752 Filing Forms W-2 and W-3

753 Form W-4—Employee's 

Withholding Certificate

755 Employer identification number 

(EIN)—How to apply

756 Employment taxes for household 

employees

757 Forms 941 and 944—Deposit 

requirements

758 Form 941—Employer's Quarterly 

Federal Tax Return and Form 

944—Employer's Annual Federal 

Tax Return

759 Form 940—Employer's Annual 

Federal Unemployment (FUTA) 

Tax Return—Filing and deposit 

requirements

760 Form 943—Reporting and deposit 

requirements for agricultural 

employers

Topic 

No. Subject

761 Tips—Withholding and reporting

762 Independent contractor vs. 

employee

763 The Affordable Care Act

Electronic Media Filers—1099 

Series and Related Information 

Returns

801 Who must file information returns 

electronically

802 Applying to file information returns 

electronically

803 Waivers and extensions

804 FIRE system test files and 

combined federal/state filing 

(CF/SF) program

Tax Information for U.S. 

Resident Aliens and Citizens 

Living Abroad

851 Resident and nonresident aliens

856 Foreign tax credit

857 Individual taxpayer identification 

number (ITIN)

858 Alien tax clearance

Topic 

No. Subject

Tax Information for Residents of 

Puerto Rico

901 Is a person with income from 

Puerto Rico required to file a U.S. 

federal income tax return?

902 Credits and deductions for 

taxpayers with Puerto Rican source 

income exempt from U.S. tax

903 U.S. employment tax in Puerto 

Rico

106
Disclosure, Privacy Act, and Paperwork Reduction Act Notice

The IRS Restructuring and Reform Act of 

1998, the Privacy Act of 1974, and the 

Paperwork Reduction Act of 1980 require 

that when we ask you for information we 

must first tell you our legal right to ask 

for the information, why we are asking 

for it, and how it will be used. We must 

also tell you what could happen if we do 

not receive it and whether your response 

is voluntary, required to obtain a benefit, 

or mandatory under the law.

This notice applies to all records and 

other material (in paper or electronic format) 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 liable for. Your response is mandatory under 

these sections. Code section 6109 requires you to provide your identifying 

number on the return. This is so we know 

who you are, and can process your return 

and other papers. You must fill in all parts 

of the tax form that apply to you. But you 

do not have to check the boxes for the 

Presidential Election Campaign Fund or 

for the third-party designee. You also do 

not have to provide your daytime phone 

number or email address.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to 

a form or its instructions must be retained 

as long as their contents may become material 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 provide the information we ask for, or provide fraudulent information, you may be 

charged penalties and be subject to criminal prosecution. We may also have to disallow 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 information are confidential, as stated in Code 

section 6103. However, Code section 

6103 allows or requires the Internal Revenue Service to disclose or give the information 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 territories to 

carry out their tax laws. We may disclose 

your tax information to the Department of 

Treasury and contractors for tax administration purposes; and to other persons 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 Internal 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 enforcement and intelligence agencies to combat terrorism.

Please keep this notice with your records. It may help you if we ask you for 

other information. If you have questions 

about the rules for filing and giving information, 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 income mostly from wages, filling in the 

forms is easy. For others who have businesses, 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 comments through IRS.gov/FormsComments. 

Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. 

NW, IR-6526, Washington, DC 20224. 

Don’t send your return to this address. Instead, see the addresses at the end of these 

instructions.

Although we can't respond individually to each comment received, we do appreciate your feedback and will consider 

your comments as we revise our tax 

forms and instructions.

Estimates of Taxpayer 

Burden

The following table shows burden estimates based on current statutory requirements as of November 2023 for taxpayers 

filing a 2023 Form 1040 or 1040-SR tax 

return. Time spent and out-of-pocket 

costs are presented separately. Time burden is broken out by taxpayer activity, 

with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers 

to prepare and submit their tax returns. 

Examples include tax return preparation 

and submission fees, postage and photocopying costs, and tax return preparation 

software costs. While these estimates 

don’t include burden associated with 

post-filing activities, IRS operational data 

indicate that electronically prepared and 

filed returns have fewer arithmetic errors, 

implying lower post-filing burden.

Reported time and cost burdens are national averages and don’t necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with 

taxpayer burden varying considerably by 

taxpayer type. For instance, the estimated 

average time burden for all taxpayers filing a Form 1040 or 1040-SR is 13 hours, 

with an average cost of $270 per return. 

This average includes all associated forms 

and schedules, across all tax return preparation methods and taxpayer activities.

Within this estimate, there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 9 

hours and $150, while business taxpayers 

are expected to have an average burden of 

107
about 24 hours and $560. Similarly, tax 

return preparation fees and other 

out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional 

preparer used, and the geographic location.

For more information on taxpayer burden see Pub. 5743. If you have comments 

concerning the time and cost estimates 

below, you can contact us at either one of 

the addresses shown under We Welcome 

Comments on Forms.

Estimated Average Taxpayer Burden for Individuals by Activity

Average Burden

Average Time (Hours) Average

Cost

(Dollars)**

Type of Taxpayer

Percentage

of Returns

Total

Time*

RecordkeepingTax

 Planning

Form

Completion 

and 

Submission

All

Other

All taxpayers .......... 100% 13 6 2 4 1 $270

Type of taxpayer

Nonbusiness*** ..... 72% 9 3 1 3 1 150

Business*** ....... 28% 24 12 4 6 2 560

 *Detail may not add to total time due to rounding. 

**Dollars rounded to the nearest $10.

***You are considered a “business” filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are 

considered a “nonbusiness” filer if you don’t file any of those schedules or forms with Form 1040 or 1040-SR. 

108
Major Categories of Federal Income and Outlays for Fiscal Year 2022

Income Outlays*

Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for scal year 2022.

Social security, Medicare,

and unemployment and other

retirement taxes

24%

Personal income

taxes

42%

Borrowing to

cover decit

22%

Corporate

income taxes

7%

Excise, customs, 

estate, gift, and 

miscellaneous taxes

6%

*Numbers may not total to 100% due to rounding.

Social

programs4

25%

Physical,

human, and

community

development3

14%

Net

interest

on the

debt

7%

Social security,

Medicare, and other

retirement1

33%

National defense,

veterans, and foreign

affairs2

17%

Law

enforcement

and general

government

3%

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, eliminate, and add programs. After receipt of 

the President's proposal, the Congress reviews the proposal and makes changes. It 

first passes a budget resolution setting its 

own targets for receipts, outlays, and surplus or deficit. Next, individual spending 

and revenue bills that are consistent with 

the goals of the budget resolution are 

enacted.

In fiscal year 2022 (which began on 

October 1, 2021, and ended on September 

30, 2022, federal income was $4.897 trillion and outlays were $6.273 trillion, 

leaving a deficit of $1.376 trillion.

Footnotes for Certain Federal 

Outlays

1. Social security, Medicare, and 

other retirement: These programs provide income support for the retired and 

disabled and medical care for the elderly.

2. National defense, veterans, and 

foreign affairs: About 12% 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 military and economic assistance to foreign 

countries and the maintenance of U.S. 

embassies abroad.

3. Physical, human, and community development: These outlays were for 

agriculture; natural resources; environment; transportation; aid for elementary 

and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing 

credit, and community development; and 

space, energy, and general science programs.

4. Social programs: About 18% of 

total outlays were for Medicaid, Supplemental Nutrition Assistance Program (formerly food stamps), temporary assistance 

for needy families, supplemental security 

income, and related programs; and 7% for 

health research and public health programs, unemployment compensation, assisted housing, and social services.

Note. The percentages shown here exclude undistributed offsetting receipts, which were $235 billion in fiscal year 2022. 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.

109
693,750

2023

Tax Rate

Schedules

The Tax Rate Schedules are shown so you can see the tax rate that applies

to all levels of taxable income. Don’t use them to gure your tax. Instead,

see the instructions for line 16.

Schedule Z—If your ling status is Head of household

Schedule X—If your ling status is Single

If your taxable The tax is:

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 surviving spouse

If your taxable The tax is:

income is: of the

amount

over—

But not

Over— over—

If your taxable The tax is:

income is: of the

amount

over—

But not

Over— over—

If your taxable The tax is:

income is: of the

amount

over—

But not

Over— over—

CAUTION

$0

11,000

44,725

95,375

182,100 

$11,000

44,725

95,375

182,100

231,250

$0

11,000

44,725

95,375

182,100

$0

22,000

89,450

190,750

364,200

$0

11,000

44,725

95,375

182,100

$0

15,700

59,850

95,350

182,100

$22,000

89,450

190,750

364,200

462,500

$11,000

44,725

95,375

182,100

231,250

$15,700

59,850

95,350

182,100

231,250

$0

22,000

89,450

190,750

364,200

$0

11,000

44,725

95,375

182,100

$0

15,700

59,850

95,350

182,100

10%

$1,100.00 + 12%

5,147.00 + 22%

16,290.00 + 24%

37,104.00 + 32%

10%

$2,200.00 + 12%

10,294.00 + 22%

32,580.00 + 24%

74,208.00 + 32%

10%

$1,100.00 + 12%

5,147.00 + 22%

16,290.00 + 24%

37,104.00 + 32%

10%

$1,570.00 + 12%

6,868.00 + 22%

14,678.00 + 24%

35,498.00 + 32%

462,500 693,750 105,664.00 + 35% 462,500

693,750 186,601.50 + 37%

231,250 578,125 231,250

578,125

52,832.00 + 35%

578,125 174,238.25 + 37%

231,250

346,875

346,875 231,250

346,875

52,832.00 + 35%

93,300.75 + 37%

231,250

578,100

578,100 231,250

578,100

51,226.00 + 35%

172,623.50 + 37% 110
Index to Instructions

A

ABLE account 88, 99

Additional Medicare Tax 99

Address change 12

Adjusted gross income 31

Adoption credit 103

Adoption taxpayer identification number 20

Aliens 8

Alimony paid 91

Alimony received 85

Alternative minimum tax 97

Amended return 80

Amount you owe 61-63

Annuities 27-30

Archer MSAs 87, 99, 100

Artists 90

Attachments to the return 64

Awards 87

B

Bankruptcy cases, chapter 11 23

Bequests 89

Blindness 16, 34

Business income or loss 85

C

Canceled debt 87

Capital gain distributions 31

Capital gain or loss 31

Child and dependent care expenses, credit 

for 102

Child custody 20

Child support 89

Child tax credits 17, 58

Child's requirement to file 9, 10

Community property states 23

Contributions to reduce debt held by the 

public 79

Corrective distributions 25

D

Daycare center expenses 102

Death of a taxpayer 12

Death of spouse 12

Dependent care benefits 24

Dependents 17

Standard deduction 34

Direct deposit of refund 59, 60

Disability expenses 88

Disclosure, Privacy Act, and Paperwork 

Reduction Act Notice 107

Dividends:

Nondividend distributions 26

Ordinary dividends 26

Qualified dividends 25, 37

Divorced parents 20

Dual-status aliens 8, 13

E

Earned income credit (EIC) 39

Combat pay, nontaxable 41

Education:

Credits 58, 102

Expenses 58, 102

Recapture of education credits 33

Savings accounts 89, 99

Educator expenses 89

Elderly persons:

Credit for 103

Standard deduction 34

Electric vehicles 103

Electronic filing (e-file) 7, 59, 61, 63, 64

Estimated tax 38, 62, 79

Excess deferrals 24

Excess social security and tier 1 RRTA tax 

withheld 104

Extension of time to file 8, 104

F

Filing requirements 11

Filing status, which box to check 13-15

Foreign accounts and trusts 23

Foreign tax credit 102

Foreign-source income 23

Form W-2 25

Free tax help 80

G

Gambling 87

General business credit 103

Gifts 89

Golden parachute payments 100

H

Head of household 14

Health insurance deduction, self-employed 90

Health insurance premiums, credit for 104

Health savings accounts 87, 90, 99, 100

Help, tax 80

Homebuyer credit, first-time 99

Household employment taxes 99

How to comment on forms 107

How to get tax help 80

I

Identity Protection PIN 64

Identity theft 79

Income 23-87

Income tax withholding (federal) 38, 79

Individual retirement arrangements (IRAs)

Contributions to 91, 93

Credit for contributions to 102

Distributions from 26

Nondeductible contributions to 26, 91-93

Individual taxpayer identification numbers 13

Injured spouse 58

Innocent spouse relief 78

Installment payments 62

Interest income

Tax-exempt 25

Taxable 25

Interest on taxes 82

Investment income, tax on 99

Itemized deductions or standard 

deduction 31-34

ITINs for aliens 13

J

Jury duty pay 87

L

Life insurance 89

Line instructions for Forms 1040 and 

1040-SR 64

Living abroad, U.S. citizens and resident 

aliens 8, 23

Long-term care insurance 90

Lump-sum distributions 30

M

Market discount on bonds 25

Married persons:

Filing joint returns 13

Filing separate returns 14

Living apart 15

Medical insurance premiums, credit for 104

Medicare tax, additional 99

Mortgage interest credit 103

Moving expenses 90

Multiple support agreement 21

N

Name change 12

Net Investment Income Tax 99

Net operating loss 87

Nonresident aliens 8, 13

O

Offsets 58

Other income 87

Other taxes 100

P

Parents, divorced or separated 20

Pay taxes electronically 61

Payments 38-104

Penalty

Early withdrawal of savings 91

Estimated tax 62, 63

Others (including late filing and late 

payment) 82

Penalty on early withdrawal of savings 91

Pensions and annuities 27-30

Premium tax credit 104

Presidential election $3 check-off 13

Private delivery services 9

Prizes 87

Public debt, gift to reduce the 79

Q

Qualified business income deduction 33

Qualified dividends 25, 37

Qualified dividends and capital gain tax 

worksheet 37

Qualified retirement plans, deduction for 90

Qualified tuition program earnings 89, 99

R

Railroad retirement benefits:

Treated as a pension 27

Treated as social security 30

Records, how long to keep 79

Refund 58-60

Refund information 84

Refund offset 58

Refunds, credits, or offsets of state and local 

income taxes 85

Reservists, expenses of 90

111
Resident aliens 8

Residential energy efficient property credit 103

Retirement plan deduction, self-employed 90

Retirement savings contributions credit 102

Rollovers 26, 30

Roth IRAs 26, 91

Rounding off to whole dollars 23

S

Saver's credit 102

Self-employment tax:

Deduction for part of 90

Separated parents 20

Signing your return 63

Single person 13

Social security and equivalent railroad 

retirement benefits 30-32

Social security number 12, 21

Standard deduction or itemized 

deductions 31-34

State and local income taxes, taxable refunds, 

credits, or offsets of 85

Statutory employees 25

Student loan interest deduction 95

Expenses 94

Surviving spouse, qualifying 15

T

Tax and credits 31-100

Figured by the IRS 33, 42

Other taxes:

Alternative minimum tax 97

IRAs and other tax-favored accounts 99

Lump-sum distributions 30

Recapture 100

Tax computation worksheet 77

Tax Counseling for the Elderly (TCE) 7

Tax help 80

Tax rate schedules 110

Tax table 65-76

Tax Topics 105

Taxpayer Advocate Service (TAS) 4

Third party designee 63

Tip income 97

Tuition program earnings 89, 99

U

Unemployment compensation 87

V

Volunteer Income Tax Assistance Program 

(VITA) 7

W

Wages 23

What if you can't pay? 62

What's new 6

When and where should you file? 8

Who must file 9, 10

Who should file 8

Winnings, prizes, gambling, and lotteries (other 

income) 87

Withholding, federal income tax 38, 79

112
Your Rights 

as a Taxpayer

Learn more at IRS.gov/TaxpayerRights

The Taxpayer Bill of Rights

1. The Right to Be Informed

Taxpayers have the right to know what they need to do to 

comply with the tax laws. They are entitled to clear 

explanations of the laws and IRS procedures in all tax forms, 

instructions, publications, notices, and correspondence. They 

have the right to be informed of IRS decisions about their tax 

accounts and to receive clear explanations of the outcomes.

2. The Right to Quality Service

Taxpayers have the right to receive prompt, courteous, and 

professional assistance in their dealings with the IRS, to be 

spoken to in a way they can easily understand, to receive clear 

and easily understandable communications from the IRS, and 

to speak to a supervisor about inadequate service.

3. The Right to Pay No More than the 

Correct Amount of Tax

Taxpayers have the right to pay only the amount of tax legally 

due, including interest and penalties, and to have the IRS 

apply all tax payments properly.

4. The Right to Challenge the IRS’s Position 

and Be Heard

Taxpayers have the right to raise objections and provide 

additional documentation in response to formal IRS actions or 

proposed actions, to expect that the IRS will consider their 

timely objections and documentation promptly and fairly, and 

to receive a response if the IRS does not agree with their 

position.

5. The Right to Appeal an IRS Decision in an 

Independent Forum

Taxpayers are entitled to a fair and impartial administrative 

appeal of most IRS decisions, including many penalties, and 

have the right to receive a written response regarding the IRS 

Independent Ofce of Appeals’ decision. Taxpayers generally 

have the right to take their cases to court.

6. The Right to Finality

Taxpayers have the right to know the maximum amount of 

time they have to challenge the IRS’s position as well as the 

maximum amount of time the IRS has to audit a particular tax 

year or collect a tax debt. Taxpayers have the right to know 

when the IRS has nished an audit. 

7. The Right to Privacy

Taxpayers have the right to expect that any IRS inquiry, 

examination, or enforcement action will comply with the law 

and be no more intrusive than necessary, and will respect all 

due process rights, including search and seizure protections, 

and will provide, where applicable, a collection due process 

hearing.

8. The Right to Confidentiality

Taxpayers have the right to expect that any information they 

provide to the IRS will not be disclosed unless authorized by 

the taxpayer or by law. Taxpayers have the right to expect 

appropriate action will be taken against employees, return 

preparers, and others who wrongfully use or disclose taxpayer 

return information.

9. The Right to Retain Representation

Taxpayers have the right to retain an authorized representative 

of their choice to represent them in their dealings with the 

IRS. Taxpayers have the right to seek assistance from a Low 

Income Taxpayer Clinic if they cannot afford representation.

10. The Right to a Fair and Just Tax System

Taxpayers have the right to expect the tax system to consider 

facts and circumstances that might affect their underlying 

liabilities, ability to pay, or ability to provide information timely. 

Taxpayers have the right to receive assistance from the 

Taxpayer Advocate Service if they are experiencing nancial 

difculty or if the IRS has not resolved their tax issues properly 

and timely through its normal channels. 

113
Where Do You 

File?

Mail your return to the address shown 

below that applies to you. If you want to use 

a private delivery service, see Private 

Delivery Services under Filing 

Requirements, earlier.

TIP

Envelopes without enough postage will be 

returned to you by the post office. Your 

envelope may need additional postage if it 

contains more than five pages or is 

oversized (for example, it is over 1/4′′ thick). 

Also include your complete return address.

THEN use this address if you:

IF you live in...

Are requesting a refund or 

are not enclosing a check or

 money order...

Are enclosing a check or

 money order...

Alabama, Georgia, North Carolina, South Carolina, 

Tennessee

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0002

Internal Revenue Service

P.O. Box 1214

Charlotte, NC 28201-1214

Alaska, California, Colorado, Hawaii, Idaho, Kansas, 

Michigan, Montana, Nebraska, Nevada, North Dakota, 

Ohio, Oregon, South Dakota, Utah, Washington, Wyoming

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0002

Internal Revenue Service

P.O. Box 802501

Cincinnati, OH 45280-2501

Arizona, New Mexico

Department of the Treasury 

Internal Revenue Service

Austin, TX 73301-0002

Internal Revenue Service

P.O. Box 802501

Cincinnati, OH 45280-2501

Arkansas, Oklahoma

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0002

Internal Revenue Service

P.O. Box 931000

Louisville, KY 40293-1000

Connecticut, Delaware, District of Columbia, Illinois, 

Indiana, Iowa, Kentucky, Maine, Maryland, 

Massachusetts, Minnesota, Missouri, New Hampshire, 

New Jersey, New York, Rhode Island, Vermont, Virginia, 

West Virginia, Wisconsin

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999-0002

Internal Revenue Service

P.O. Box 931000

Louisville, KY 40293-1000

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

Pennsylvania

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999-0002

Internal Revenue Service

P.O. Box 802501

Cincinnati, OH 45280-2501

A foreign country, U.S. territory*, or use an APO or FPO 

address, or file Form 2555 or 4563, or are a dual-status 

alien

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215 

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

114