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pdf2007 Instructions Form 1040
Purpose: This is the first circulated draft of the 2007 Instructions for Form 1040
for your review and comments. See below for a discussion of the major changes.
TPCC Meeting: None, but may be arranged if requested.
Prior version: The 2006 Instructions for Form 1040 are available at:
http://www.irs.gov/pub/irs-pdf/i1040gi.pdf
Form: The 2007 Form 1040 was circulated earlier at:
http://taxforms.web.irs.gov/Products/Drafts/2007-2/07f1040_d1.pdf
Other Products: Circulations of draft tax forms, instructions, notices, and
publications are posted at:
http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, or call with any comments by August 17, 2007.
Also please copy the reviewer at Karl.D.Blake@irs.gov.
Kevin Coulter
Tax Forms and Publications
SE:W:CAR:MP:T:I:F
Email: Kevin.C.Coulter@irs.gov
Phone: 202-622-3716
Fax: 202-927-6234
Major Changes to 2007 Instructions for Form 1040
General Changes
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Date and line references are updated throughout. Some page
references may not have been updated.
The front cover is redesigned. The four items in the lower right corner
will be updated.
There will not be a Commissioner’s message this year.
A table of contents has been added. Some pages that were previously
near the front of the booklet have been moved to after the line-by-line
instructions. This was done to get the information necessary to
completing Form 1040 at the front of the instructions. Based on a best
practices review of the instructions by Kleinmann Communications
Group.
Specific Changes
Page 4
This page is revised by ETA.
Page 5
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This page has been retitled What’s New on Form 1040.
The following are new items for 2007.
o Tax benefits extended.
o Alternative minimum tax exemption amount decreased. IRC
55(d)(1)
o IRA deduction expanded.
o Elective salary deferrals.
o Standard mileage rates.
o Earned income credit.
o Mailing your return.
o Domestic production activities deduction.
o Unreported social security and Medicare tax.
o Refundable credit for prior-year minimum tax.
o Health savings account (HSA) funding distributions.
o Insurance premiums for retired public safety officers.
o Exemption for housing person displaced by Hurricane Katrina
expired.
o Telephone excise tax refund was only for 2006.
The following are new items for 2008.
o IRA deduction expanded.
o Earned income credit.
o Personal exemptions and itemized deduction phaseouts
reduced.
o Capital gain tax rate reduced.
o Tax on children’s income.
o Expiring tax benefits.
Pages 6 and 7
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The TIP under Do You Have to File is revised to delete reference to
the credit for federal telephone excise tax paid which is no longer in
effect.
Filing requirement charts A and B are updated based on Rev. Proc.
2006-53.
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Taxpayers with a nonresident alien spouse are referred to Pub. 501 to
determine their filing requirements.
Item 1d of Chart C is revised to add a reference to wages from an
employer who did not withhold social security and Medicare tax from
the wages. These taxes are now reported on new Form 8919. New
item 1g is added to Chart C for the additional tax from Form 8889, Part
III, which is reported on Form 1040, line 44.
Pages 8 and 9
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The introductory sentence is revised to clarify when state and local
income tax should be shown on Schedule A.
A reference is added under Form 1098 for new box 4 (mortgage
insurance premiums).
A reference to Form 8909 is added to the right hand column under the
discussion of Form 1099-PATR Credits (boxes 7, 8, and 10).
A reference to Form 8824 is added to the right hand column under the
discussion of Form 1099-S.
Pages 10 and 11
These pages have not been updated yet.
Page 12
Under “Social Security Number,” the discussion for nonresident alien spouses
was rewritten at the request of the ITIN unit.
Page 13
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A sentence is added to the line 2 instruction to clarify that the
combined income and deductions of both spouses are reported on a
joint return. TP suggestion.
The Tips throughout the instructions that refer to special rules for
people who had to temporarily relocate because of Hurricane Katrina,
Rita, or Wilma are deleted. PL 109-73, section 407 applied for 2005
and 2006 only.
In the line 3 instructions, the tuition and fees deduction is added back
to the list of items that cannot be claimed by taxpayers who are
married filing separately. PL 109-432, sec. 101
A discussion of the special rule for someone married to a nonresident
alien spouse is added to the instruction for line 4. These taxpayers are
eligible for head of household filing status but are instructed to enter
“NRA spouse” on line 4 because they are treated as “married filing
separately” for most other purposes and therefore ineligible for many
credits. IRC 2(b)(2)(B)
Page 14
The personal exemption amount is updated per Rev. Proc. 2006-53, section
3.18. The reference under “Exemptions” to an additional exemption amount
for housing a person displaced by Hurricane Katrina is deleted as it has
expired. PL 109-73, sec. 302.
Page 18
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Under “Foreign-Source Income,” a reference to the Form 3520 filing
requirement is added at the request of LMSB.
The limit on excess salary deferrals is updated per Notice 2006-98.
The limit for sec. 401(k)(11) plans is added.
Page 19
A bullet is added to the list in the line 7 instruction for amounts to be reported
as wages from line 6 of new Form 8919.
Page 21
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Exception 10 is added to the line 10 instructions for taxpayers with a
nonresident alien spouse.
In the line 13 and 14 instructions, a reference is added to reporting
like-kind exchanges on Form 8824 per a request from Exam Policy.
In the line 15 and 16 instructions, the discussions of special rules
relating to IRA and pension distributions for people affected by
Hurricanes Katrina, Rita, or Wilma are deleted. IRC 1400Q(a)(4)
Exception 4 is added to the line 15 instruction to cover qualified HSA
funding distributions. PL 109-432, sec. 437
Page 22
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The line 16 instruction is revised to clarify that 401(k) and 403(b)
distributions are included on this line per an employee suggestion.
A section is added to the line 16 instruction regarding the exclusion
from gross income for distributions to pay insurance premiums for
retired public safety officers. PL 109-280, sec. 845
Page 23
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Line 6 of the Simplified Method Worksheet is revised to make
reference to line 10 of the prior year’s worksheet.
Page 24
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A sentence is added to the line 19 instruction regarding the taxable
amount of unemployment when the taxpayer made payments to a
governmental program. 2007 Form 1099-G instructions for recipient.
The bullet in the line 21 instruction concerning Coverdell ESAs and
QTPs is clarified by adding that nontaxable distributions from these
accounts do not have to be reported on Form 1040.
A bullet is added to the line 21 instruction for amounts deemed to be
income from an HSA. PL 109-432, sec. 302, 305, and 307
A bullet is added to the line 21 instruction for recapture of a charitable
contribution relating to the contribution of a fractional interest in
tangible personal property. PL 109-280, sec. 1218
A bullet is added to the line 21 instruction for recapture of a charitable
contribution if the charitable organization disposes of the property
within three years. PL 109-280, sec. 1215
The line 23 instruction is revised to reflect the educator expense
deduction which was reinstated and is reported on this line for 2007.
PL 109-432, sec. 108
Page 26
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The line 25 instruction is revised to reflect the fact that rollovers and
qualified HSA funding distributions are not deductible. PL 109-432,
sec. 307(b)
Page 27
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Line 1 of the Self-Employed Health Insurance Deduction Worksheet is
revised to cover the treatment of retirement plan distributions received
by a retired public safety officer. PL 109-280, sec. 845. The second
footnote is revised to specify that earned income for a more-than-2%
shareholder in an S corporation is the amount of Medicare wages. IRC
162(l)(5) and 3121
Item # 9 is added to the line 32 instruction regarding the repayment of
qualified reservist distributions. Old item # 9 is renumbered # 10. PL
109-280, sec. 827
Item # 11 is added to the line 32 instruction regarding the increased
IRA contribution limit for participants in a 401(k) plan whose employer
filed chapter 11 bankruptcy in an earlier year. PL 109-280, sec. 831
Pages 28 and 29
The IRA Deduction Worksheet is revised to show the increased AGI limit for
taxpayers filing a joint return per IRC 219(g)(3)(B)(i). The worksheet is also
revised to reflect the increased phase-out range for a joint return per IRC
219(g)(2)(A)(ii). The applicable dollar amounts are adjusted for inflation per
Rev. Proc. 2006-53, sec. 3.21
Page 30
The amounts of modified AGI for figuring the student loan interest deduction
are updated per Rev. Proc. 2006-53, sec. 3.23. The second item in the list of
qualifications to take the deduction is revised to clarify that the deduction
cannot be claimed by a person married to a nonresident alien who is filing as
head of household. The descriptions of the third and fourth items that reduce
qualified higher education expenses are revised per IRC 221(d)(2)(A).
Page 31
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The line 34 instruction is revised to reflect the tuition and fees
deduction which was reinstated and is reported on this line for 2007.
PL 109-432, sec. 101
The line 35 instruction is revised to reflect the increased rate for the
domestic production activities deduction. IRC 199(a)(2)
The line 36 instruction is revised to add bullets for the Archer MSA and
jury duty pay deductions that were claimed on lines 23 and 34 in 2006.
A bullet is added for whistleblower fees per PL 109-432, sec. 406.
The line 39b instruction is revised to clarify when the box on Form
1040, line 39b should be checked.
Taxpayers with a nonresident alien spouse are referred to Pub. 501 to
determine their standard deduction.
Page 32
The standard deduction worksheets are updated per Rev. Proc. 2006-53,
section 3.11.
Page 33
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The line 42 instruction is deleted. The additional exemption for housing
a person displaced by Hurricane Katrina has expired. Form 1040, line
42, directs taxpayers potentially subject to the exemption phaseout to
the worksheet.
The Deduction for Exemptions Worksheet is updated to reflect the
adjusted phaseout amounts per Rev. Proc. 2006-53, sec. 3.18.
The line 44 instruction is revised to include a reference to the
additional tax on certain HSA deemed distributions from Form 8889,
Part III, and the additional tax on the recapture of a charitable
deduction relating to the contribution of a fractional interest in tangible
personal property. PL 109-280, sec. 1218. The line 44 instruction was
partly rewritten for clarity due to a taxpayer suggestion.
Page 35
The Qualified Dividends and Capital Gain Tax Worksheet is updated to reflect
changes in the taxable amounts at which the tax rates change per Rev. Proc.
2006-53, section 3.01.
Pages 36 and 37
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The Worksheet To See if You Should Fill in Form 6251 is revised to
reflect the expiration of the additional exemption amount from Form
8914. The revised AMT exemption amounts per IRC 55(d)(1) are
shown on line 7.
The Caution in the line 45 instruction is revised to reflect the applicable
dollar amount per Rev. Proc. 2006-53, section 3.09.
Pages 37 through 41
The instructions for the credits shown on lines 47-53 are reordered to match
the 2007 Form 1040.
Page 37
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The amount of adjusted gross income at which the education credits
are phased out is increased per Rev. Proc. 2006-53, section 3.05.
Taxpayers are instructed they cannot claim the credits if claiming the
tuition and fees deduction for the same student. IRC 25A(g)(5)
The instruction to line 50 is revised to change “photovoltaic” to “solar
electric” per PL 109-432, sec. 206(b).
Pages 39 and 40
Question 2 of the line 52 instruction and the Child Tax Credit Worksheet are
revised to reflect the new order of credits due to IRC 24(b)(3) and the
expiration of IRC 26(a)(2).
Page 41
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The amount of adjusted gross income at which the retirement savings
contributions credit is phased out is increased per Rev. Proc. 2006-53,
section 3.06.
The order of the credits claimed on line 54 is revised to reflect the 2007
Form 1040.
In the instruction to line 55, the discussion of the qualified electric
vehicle credit is revised. The credit does not apply to vehicles placed in
service after 2006, but may apply to someone with a Schedule K-1
•
from a fiscal year 2007 pass-through entity or who has an unallowed
passive activity credit from a prior year (IRC 30(e)). Bullet items are
added for the work opportunity credit and the credit for employer social
security and Medicare taxes paid on certain tips. These credits will no
longer be carried to Form 3800 because they have a different tax
liability limit. PL 110-28, sec. 8214. The bullet item regarding the New
York Liberty Zone credit is revised to reflect that carryforwards of the
credit will now be claimed on Form 5884.
The line 59 instruction is revised to include a discussion of new Form
8919.
Page 42
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The line 60 instruction is revised to include qualified reservist
distributions under the “Exception.” PL 109-280, sec. 827 and 1099-R
instructions.
Item 1 in the line 63 instruction is revised to refer to Part II of Form
8889. Additional taxes in new Part III of that form are included on Form
1040, line 44. Item 11 is revised to provide a sentence describing the
amount of the additional tax per a request from the LMSB Employment
Tax Program.
Pages 44 through 58
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The amounts used to compute the earned income credit are updated
per Rev. Proc. 2006-53, section 3.07.
The dollar amount of investment income which precludes a person
from claiming EIC is updated per Rev. Proc. 2006-53, section 3.07.
The EIC tables are updated per Rev. Proc. 2006-53 and Research.
Page 59
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The wage limit for computing excess social security tax withheld is
updated per Notice 2006-102.
The instruction for line 71 is revised to reflect the refundable credit for
prior year minimum tax now claimed on that line. PL 109-432, sec.
402. The credit for federal telephone excise tax paid previously
claimed on line 71 applied only for 2006.
Pages 59 and 60
The instructions for lines 74a through 74d are revised for consistency with the
Form 8888 instructions. The Caution at the end of these instructions is
revised to show the 2008 IRA contribution limit.
Page 60
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The text under “Amount You Owe” is revised. A reference is added for
paying through EFTPS. E-pay office
Page 61
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The order of the payment by credit card service providers is reversed
per ETA.
The definition of tax shown on your return for 2007 in the line 77
instruction is revised to include references to new Form 8919 and to
the uncollected social security and Medicare or RRTA tax on tips or
group-term life insurance. The definition of tax shown on your 2006
return is revised to include a reference to the uncollected social
security and Medicare or RRTA tax on tips or group-term life
insurance. IRC 6654(f)
Pages 63 through 74
The tax tables are updated.
Page 75
The Tax Computation Worksheet is updated per Rev. Proc. 2006-53, section
3.01.
Page 76
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The phone number of the Innocent Spouse office is added under
“Innocent Spouse Relief.”
The text regarding identity theft is revised. Office of Privacy and
Information Protection
Page 77
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A section is added regarding filing past due returns. Request from the
nonfiler strategy team.
The discussion of tax topics under “Research Your Tax Questions
Online” is revised based on how the topics are displayed on the IRS
website.
The text under “Free Help With Your Return” is revised per SPEC.
Page 78
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The amount of the frivolous return penalty is revised per PL109-432,
sec. 407. A reference is added to Notice 2007-30 which identifies
specific positions as being frivolous.
The penalty for filing an erroneous refund claim is added to the list of
other penalties. PL 110-28, sec. 8247
Pages 79 through 83
These pages were previously toward the front of the instruction booklet but
were moved as part of the reorganization of the instructions.
Page 80
The cost of the IRS Tax Products CD is updated per the IRS website. The
rest of this page is being revised by Distribution.
Pages 81 and 82
The list of TeleTax topics is updated to include topics reinstated for previously
expired tax benefits. IRS.gov
Page 85
This page has not been updated yet.
Page 86
Form 8913 is deleted from the forms order blank. Form was for 2006 only.
Other changes may be made by the Distribution office.
Page 87
The amounts and percentages of federal income and outlays are revised per
OMB.
Page 88
The tax rate schedules are updated per Rev. Proc. 2006-53, sec. 3.01.
Page 91
Addresses for where to file are updated per Submission Processing.
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Page 1 of 91 of Instructions 1040
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1040
NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS
INSTRUCTIONS
2007
Explore all electronic filing
and payment options,
including freefile.
TAKE THE FREE WAY
If you made $54,000 or less in 2007, you’re one of
the 95+ million taxpayers who are eligible to e-file
for free!
See page 3 or go to: www.irs.gov
MAILING YOUR RETURN
You may be mailing your return to a different
address this year. See page 8.
EARNED INCOME CREDIT
You may be eligible for the EIC. See page 8.
DIRECT DEPOSIT OF REFUND
You can split the direct deposit of your refund into
two or three accounts. See page 8.
CREDIT FOR TELEPHONE EXCISE TAX
You may be able to request a credit for the federal
excise paid on long distance and bundled
telephone service. See page 8.
IRS
Department of the Treasury
Internal Revenue Service
www.irs.gov
Cat. No. 24811V
Page 2 of 91 of Instructions 1040
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The IRS Mission
Provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by
applying the tax law with integrity and fairness to all.
- 2 -
Page 3 of 91 of Instructions 1040
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Table of Contents
Department
of the
Treasury
Internal
Revenue
Service
Contents
Page
Contents
Page
IRS efile . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Third Party Designee . . . . . . . . . . . . . . 61
What’s New on Form 1040 . . . . . . . . . . . . 5
Sign Your Return . . . . . . . . . . . . . . . . . 62
Filing Requirements . . . . . . . . . . . . . . . . . . 6
Assemble Your Return . . . . . . . . . . . . . 62
Do You Have To File? . . . . . . . . . . . . . . 6
2007 Tax Table . . . . . . . . . . . . . . . . . . 63
When and Where Should You File? . . . . 6
2007 Tax Computation Worksheet . . . . 75
Where To Report Certain Items
From 2007 Forms W-2, 1098, and
1099 . . . . . . . . . . . . . . . . . . . . . . . . . . 8
General Information . . . . . . . . . . . . . . . . . 76
Tax Return Page Reference . . . . . . . . . 10
Help With Unresolved Tax Issues
(Taxpayer Advocate Service) . . . . . . 79
Line Instructions for Form 1040 . . . . . . . . 12
IRS Customer Service Standards . . . . . 79
Name and Address . . . . . . . . . . . . . . . . 12
Quick and Easy Access to Tax Help
and Forms . . . . . . . . . . . . . . . . . . . . 80
Social Security Number (SSN) . . . . . . . 12
Refund Information . . . . . . . . . . . . . . . 81
Presidential Election Campaign Fund . 12
What Is TeleTax? . . . . . . . . . . . . . . . . . 81
Filing Status . . . . . . . . . . . . . . . . . . . . . 12
Calling the IRS . . . . . . . . . . . . . . . . . . . 83
Exemptions . . . . . . . . . . . . . . . . . . . . . 14
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . . . 84
Income . . . . . . . . . . . . . . . . . . . . . . . . . 18
Adjusted Gross Income . . . . . . . . . . . . 24
Tax and Credits . . . . . . . . . . . . . . . . . . 31
Other Taxes . . . . . . . . . . . . . . . . . . . . . 41
Payments . . . . . . . . . . . . . . . . . . . . . . . 42
Refund . . . . . . . . . . . . . . . . . . . . . . . . . 59
Amount You Owe . . . . . . . . . . . . . . . . 60
- 3 -
Order Blank for Forms and
Publications . . . . . . . . . . . . . . . . . . . . . 86
Major Categories of Federal Income
and Outlays For Fiscal Year 2006 . . . . 87
2007 Tax Rate Schedules . . . . . . . . . . . . . 88
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
Page 4 of 91 of Instructions 1040
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Use IRS e-file if you don’t qualify for
Free File. There are three ways:
➜ Use a tax professional.
Make Under $54,000? e-file For Free!
Many taxpayers rely on tax professionals to
handle their returns and most tax professionals
can e-file your return & you just have to be sure
to ask.
Also, tax professionals can charge a fee for IRS
e-file. Fees can vary depending on the
professional and specific services rendered, so
be sure to discuss this upfront.
If your 2007 adjusted gross income was $54,000 or
less, you’re one of the 95+ million taxpayers who are
eligible for Free File. Free File, a service offered by
the IRS in partnership with the Free File Alliance, a
group of tax preparation software companies, is:
● Fast, easy and safe to use
➜ Use a computer.
● Available in English and Spanish
You can easily electronically prepare and e-file
your own tax return. To do so, you’ll need:
● A computer with Internet access, and
● IRS-approved tax preparation software which
is available via the Internet for online use, for
download from the Internet, and in retail
stores for offline use. Visit www.irs.gov/efile
for details.
● Accessible online 24 hours a day, 7 days a
week (You will need internet access to Free
File. Also, Free File can only be accessed by
going through the www.irs.gov website —
even if you used Free File in previous years.)
● Absolutely FREE. No hidden fees
➜ Use a volunteer.
The VITA Program offers free tax help for low to
moderate income taxpayers. The Tax Counseling
for the Elderly (TCE) Program provides free tax
help to people age 60 and older.
If you don’t qualify for Free File, then you may
want to check out the Partners Page on
www.irs.gov for low-cost e-file options.
e-file! It’s Never Been Easier.
It’s easy to see why more than 60% of taxpayers e-file their tax returns electronically: it’s faster, easier and more
convenient than paper filing. e-filing also reduces the chance of making mistakes. Plus, if your 2007 adjusted
grossincome was $54,000 or less, you can e-file for FREE by using Free File at www.irs.gov!
e-file and Get the Benefits
●
●
●
●
●
●
●
A faster refund than by paper filingœ in as little as 10 days with Direct
Deposit
An e-mailed proof of receipt within 48 hours after the IRS receives your
return which you can’t get with paper filing
Reduced chance of making mistakes since IRS e-file software checks
your return. In fact, e-filed returns have a 1% or less error rate, compared
to 20% with paper returns. (Please note that e-filing your tax returns does
not impact or change the chance of an audit.)
Save time by preparing and e-filing federal and state returns together
You can electronically sign your return with a secure, self-selected PIN
number
If you owe, you can authorize an electronic funds withdrawal or pay by
credit card. You can also file a return early and pay the amount you owe
later
Help the environment, use less paper and save taxpayer money — it
costs less to process an e-filed return than a paper return
Totally Safe and Secure
More than half a billion federal tax returns have been e-filed! The IRS uses the
most secure technology available to safeguard your personal information. So you
can rest assured that when you e-file, your information will be safe.
Visit: www.irs.gov/efile for the latest information.
You can accomplish many things electronically within www.irs.gov. The Electronic IRS is a gateway to the many
IRS electronic options and its available 24 hours a day, 7 days a week. Should you choose to file a paper return,
you’ll findinformation, resources and all of the forms ready to download.
- 4 -
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What’s New on Form 1040
TIP
For details on these and other
changes for 2007 and 2008, see
Pub. 553.
See the instructions for lines 66a and
66b that begin on page 44.
Mailing your return. You may be mailing
What’s New for 2007
Tax benefits extended. The following tax
benefits were extended through 2007.
• Deduction for educator expenses in
figuring adjusted gross income.
• Tuition and fees deduction.
• District of Columbia first-time
homebuyer credit.
Alter na t i v e m i ni m u m ta x (A M T )
exemption amount decreased. The AMT
exemption amount is decreased to $33,750
($45,000 if married filing jointly or a qualifying widow(er); $22,500 if married filing
separately).
You may be
able to take an IRA deduction if you were
covered by a retirement plan and your 2007
modified adjusted gross income (AGI) is
less than $62,000 ($103,000 if married filing jointly or qualifying widow(er)).
IRA deduction expanded.
You may be able to deduct up to an additional $3,000 if you were a participant in
a 401(k) plan and your employer was in
chapter 11 bankruptcy in an earlier year.
See the instructions for line 32 on page 27.
Elective salary deferrals. The maximum
amount you can defer under all plans is
generally limited to $15,500 ($10,500 if
you only have SIMPLE plans; $18,500 for
section 403(b) plans if you qualify for the
15-year rule). See the instructions for line 7
on page 18.
Standard mileage rates. The 2007 rate for
business use of your vehicle is 481⁄2 cents a
mile. The 2007 rate for use of your vehicle
to get medical care or to move is 20 cents a
mile.
Earned income credit (EIC). You may be
able to take the EIC if:
• A child lived with you and you earned
less than $37,783 ($39,783 if married filing
jointly), or
• A child did not live with you and you
earned less than $12,590 ($14,590 if married filing jointly).
The maximum AGI you can have and
still get the credit also has increased. You
may be able to take the credit if your AGI is
less than the amount in the above list that
applies to you.
The maximum investment income you
can have and still get the credit has increased to $2,900.
your return to a different address this year
because the IRS has changed the filing location for several areas. If you received an
envelope with your tax package, please use
it. Otherwise, see Where Do You File? on
the back cover.
Domestic production activities deduction.
The deduction rate for 2007 is increased to
6%.
Unreported social security and Medicare
tax. If you are an employee and your em-
ployer did not withhold social security and
Medicare tax, see the instructions for line
59 and Form 8919.
Refundable credit for prior-year minimum
tax. If you have an unused minimum tax
credit carryforward from 2004, see the instructions for line 71 and Form 8801.
Health savings account (HSA) funding distributions. You may be able to elect to ex-
clude from income a distribution made
from your IRA to your HSA. See the instructions for lines 15a and 15b on page 21.
Insurance premiums for retired public
safety officers. If you are a retired safety
officer, you can elect to exclude from income distributions made from your eligible
retirement plans to pay premiums for certain insurance. See the instructions for lines
16a and 16b on page 22.
Exemption for housing a person displaced
by Hurricane Katrina expires. The addi-
tional exemption amount for housing a person displaced by Hurricane Katrina does
not apply for 2007.
• A child lived with you and you earned
less than $XX ($XX if married filing
jointly), or
• A child did not live with you and you
earned less than $XX ($XX if married filing jointly).
The maximum AGI you can have and
still get the credit also has increased. You
may be able to take the credit if your AGI is
less than the amount in the above list that
applies to you.
The maximum investment income you
can have and still get the credit has increased to $XX.
Personal exemption and itemized
deduction phaseouts reduced. Taxpayers
with adjusted gross income above a certain
amount may lose part of their deduction for
personal exemptions and itemized deductions. The amount by which these deductions are reduced in 2008 will be only 1⁄3 of
the amount of the reduction that otherwise
would have applied.
Capital gain tax rate reduced. The 5%
capital gain tax rate is reduced to 0% for
2008.
Tax on children’s income. Form 8615 will
be required to figure the tax for the following children with investment income of
more than $X,XXX.
1. Children under age 18 at the end of
2008.
2. The following children if their earned
income is not more than half their support.
Telephone excise tax refund. The credit
a. Children age 18 at the end of 2008.
b. Children over age 18 and under age
24 at the end of 2008 who are full-time students.
for the telephone excise tax refund was
only available on your 2006 return. If you
did not request it on your 2006 return, file
Form 1040X to amend your 2006 return.
The election to report a child’s investment
income on a parent’s return and the special
rule for when a child must file Form 6251
will also apply to the children listed above.
What’s New for 2008
Expiring tax benefits. The following bene-
IRA deduction expanded. You and your
spouse, if filing jointly, each may be able to
deduct up to $5,000 ($6,000 if age 50 or
older at the end of the year). You may be
able to take an IRA deduction if you were
covered by a retirement plan and your 2008
modified AGI is less than $XX,XXX
($XXX,XXX if married filing jointly or
qualifying widow(er)).
Earned income credit (EIC). You may be
able to take the EIC if:
- 5 -
fits are scheduled to expire and will not apply for 2008.
• Deduction for educator expenses in
figuring adjusted gross income.
• Tuition and fees deduction.
• Credit for nonbusiness energy property.
• District of Columbia first-time
homebuyer credit (for homes purchased after 2007).
• The election to include nontaxable
combat pay in earned income for the EIC.
Page 6 of 91 of Instructions 1040
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Filing
Requirements
Do You Have To File?
Use Chart A, B, or C to see if you must file
a return. U.S. citizens who lived in or had
income from a U.S. possession should see
Pub. 570. Residents of Puerto Rico can use
TeleTax topic 901 (see page 81) 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
the earned income credit, additional child
tax credit, or health coverage tax credit.
TIP
Exception for children under age 18. If
you are planning to file a tax return for your
child who was under age 18 at the end of
2007 and certain other conditions apply,
you can elect to include your child’s income on your return. But you must use
Form 8814 to do so. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553
(see page 81) or see Form 8814.
A child born on January 1, 1990, is considered to be age 18 at the end of 2007. 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. See
Pub. 519 for details.
Nonresident aliens and dual-status aliens.
These rules also apply if you were a nonres-
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 www.irs.gov for details.
ident 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 2007.
• You elected to be taxed as a resident
alien.
See Pub. 519 for details.
Nonresident alien spouse. If your spouse
was a nonresident alien at any time during
the year, see Pub. 501 for your filing requirements.
Specific rules apply to determine if you are a resident alien,
nonresident alien, or dual-status
CAUTION
alien. Most nonresident aliens
and dual-status aliens have different filing
requirements and may have to file Form
1040NR or Form 1040NR-EZ. Pub. 519
discusses these requirements and other information to help aliens comply with U.S.
tax law, including tax treaty benefits and
special rules for students and scholars.
!
When and Where
Should You File?
File Form 1040 by April 15, 2008. If you
file after this date, you may have to pay
interest and penalties. See page 78.
See the back cover for filing instructions
and addresses. For details on using a private delivery service, see page 9.
What if You Cannot 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. For details, see
Form 4868.
!
CAUTION
An automatic 6-month extension to file does not extend the
time to pay your tax. 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 interest
will be charged from the original due date
of the return on any unpaid tax. You must
attach a statement to your return 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 16,
2008, you file Form 4868. This 4-month
extension of time to file does not extend the
time to pay your tax. See Form 4868.
Chart A—For Most People
IF your filing status is . . .
AND at the end of 2007
you were* . . .
THEN file a return if your gross
income** was at least . . .
Single
under 65
65 or older
$8,750
10,050
Married filing jointly***
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
Married filing separately (see page 17)
any age
Head of household (see page 17)
under 65
65 or older
$11,250
12,550
Qualifying widow(er) with dependent
child (see page 17)
under 65
65 or older
$14,100
15,150
$17,500
18,550
19,600
$3,400
* If you were born on January 1, 1943, you are considered to be age 65 at the end of 2007.
** Gross income means all income you received in the form of money, goods, property, and services that is not exempt
from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Do
not include social security benefits unless you are married filing a separate return and you lived with your spouse at
any time in 2007.
*** If you did not live with your spouse at the end of 2007 (or on the date your spouse died) and your gross income was
at least $3,400, you must file a return regardless of your age.
- 6 -
Page 7 of 91 of Instructions 1040
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Chart B—For Children and Other Dependents (See the instructions for line 6c that begin on
page 15 to find out if someone can claim you as a dependent.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income includes
wages, tips, 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 $850.
• Your earned income was over $5,350.
• Your gross income was more than the larger of —
• $850, or
• Your earned income (up to $5,050) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,150 ($3,450 if 65 or older and blind).
• Your earned income was over $6,650 ($7,950 if 65 or older and blind).
• Your gross income was more than —
The larger of:
Plus
• $850, or
• Your earned income (up to $5,050) plus $300
}
This amount:
$1,300 ($2,600 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 $850.
• Your earned income was over $5,350.
• 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 —
• $850, or
• Your earned income (up to $5,050) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $1,900 ($2,950 if 65 or older and blind).
• Your earned income was over $6,400 ($7,450 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:
Plus
This amount:
• $850, or
• Your earned income (up to $5,050) plus $300
}
$1,050 ($2,100 if 65 or
older and blind)
Chart C—Other Situations When You Must File
You must file a return if any of the four conditions below apply for 2007.
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are
filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not
withhold these taxes.
e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on
group-term life insurance and additional tax on health savings account distributions. See the instructions for line 63 that begin on
page 42.
f. Recapture taxes. See the instructions for line 44, that begin on page 33, and line 63, that begin on page 42.
g. Additional tax on a health savings account from Form 8889, Part III.
2.
You received any advance earned income credit (EIC) payments from your employer. These payments are shown in
Form W-2, box 9.
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.
- 7 -
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Where To Report Certain Items From 2007 Forms W-2, 1098, and 1099
IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use free online commercial tax preparation
software to file your federal income tax return. Visit www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 64. If you itemize your deductions and any
state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5, if you do not elect to deduct state and
local general sales taxes.
Form
Item and Box in Which It Should Appear
Where To Report if Filing Form 1040
W-2
Wages, tips, other compensation (box 1)
Allocated tips (box 8)
Advance EIC payment (box 9)
Dependent care benefits (box 10)
Adoption benefits (box 12, code T)
Employer contributions to an Archer
MSA (box 12, code R)
Employer contributions to a health savings account
(box 12, code W)
Form 1040,
See Wages,
Form 1040,
Form 2441,
Form 8839,
Form 8853,
W-2G
Gambling winnings (box 1)
Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
1098
Mortgage interest (box 1)
Points (box 2)
Refund of overpaid interest (box 3)
Mortgage insurance premiums (box 4)
line 7
Salaries, Tips, etc. on page 18
line 61
line 14
line 22
line 3
Form 8889, line 9
}
Schedule A, line 10*
Form 1040, line 21, but first see the instructions on Form 1098*
See the instructions for Schedule A, line 13*
1098-C
Contributions of motor vehicles, boats, and
airplanes
Schedule A, line 17
1098-E
Student loan interest (box 1)
See the instructions for Form 1040, line 33, on page 30*
1098-T
Qualified tuition and related expenses
(box 1)
See the instructions for Form 1040, line 34, on page 31, or Form 1040,
line 49, on page 37, but first see the instructions on Form 1098-T*
1099-A
Acquisition or abandonment of secured property
See Pub. 544
1099-B
Stocks, bonds, etc. (box 2)
Bartering (box 3)
Aggregate profit or (loss) (box 11)
See the instructions on Form 1099-B
See Pub. 525
Form 6781, line 1
1099-C
Canceled debt (box 2)
Form 1040, line 21, but first see the instructions on Form 1099-C*
1099-DIV
Total ordinary dividends (box 1a)
Qualified dividends (box 1b)
Total capital gain distributions (box 2a)
Unrecaptured section 1250 gain (box 2b)
Section 1202 gain (box 2c)
Form 1040, line 9a
See the instructions for Form 1040, line 9b, on page 19
Form 1040, line 13, or, if required, Schedule D, line 13
See the instructions for Schedule D, line 19, that begin on page D-8
See Exclusion of Gain on Qualified Small Business (QSB) Stock in
the instructions for Schedule D on page D-4
See the instructions for Schedule D, line 18, on page D-7
See the instructions for Form 1040, line 9a, on page 19
Schedule A, line 23
Form 1040, line 51, or Schedule A, line 8. But first see the
instructions for line 51 on page 37.
Collectibles (28%) gain (box 2d)
Nondividend distributions (box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)
1099-G
Unemployment compensation (box 1)
Form 1040, line 19. But if you repaid any unemployment
compensation in 2007, see the instructions for line 19 on
page 23.
See the instructions for Form 1040, line 10, on page 20. If box 8 on
Form 1099-G is checked, see the box 8 instructions.
Form 1040, line 21
Form 1040, line 21*
See the Instructions for Schedule F or Pub. 225*
State or local income tax refunds, credits, or
offsets (box 2)
ATAA payments (box 5)
Taxable grants (box 6)
Agriculture payments (box 7)
* If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the
activity on that schedule or form instead.
- 8 -
Page 9 of 91 of Instructions 1040
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Form
Item and Box in Which It Should Appear
Where To Report if Filing Form 1040
1099-INT
Interest income (box 1)
Early withdrawal penalty (box 2)
Interest on U.S. savings bonds and Treasury
obligations (box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)
See the instructions for Form 1040, line 8a, on page 19
Form 1040, line 30
See the instructions for Form 1040, line 8a, on page 19
Tax-exempt interest (box 8)
Specified private activity bond interest (box 9)
Schedule A, line 23
Form 1040, line 51, or Schedule A, line 8. But first see the
instructions for line 51 on page 37.
Form 1040, line 8b
Form 6251, line 11
1099-LTC
Long-term care and accelerated death benefits
See Pub. 525 and the Instructions for Form 8853
1099-MISC
Rents (box 1)
Royalties (box 2)
See the Instructions for Schedule E*
Schedule E, line 4 (for timber, coal, and iron ore royalties, see
Pub. 544)*
Form 1040, line 21*
Schedule C, C-EZ, or F. But if you were not self-employed, see the
instructions on Form 1099-MISC.
See the instructions for Form 1040, line 63, that begin on page 42
See the instructions on Form 1099-MISC
Other income (box 3)
Nonemployee compensation (box 7)
Excess golden parachute payments (box 13)
Other (boxes 5, 6, 8, 9, 10, 14, and 15b)
1099-OID
1099-PATR
}
Original issue discount (box 1)
Other periodic interest (box 2)
Early withdrawal penalty (box 3)
Original issue discount on U.S. Treasury
obligations (box 6)
Investment expenses (box 7)
See the instructions on Form 1099-OID
Form 1040, line 30
See the instructions on Form 1099-OID
Schedule A, line 23
Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)
Domestic production activities deduction (box 6)
Credits (boxes 7, 8, and 10)
Schedule C, C-EZ, or F or Form 4835, but first see the instructions on
Form 1099-PATR
Form 8903, line 21
Form 3468, 5884, 5884-A, 6478, 8835, 8844, 8845, 8861, 8864, 8896,
or 8909
Form 6251, line 26
Schedule C, C-EZ, or F
Patron’s AMT adjustment (box 9)
Deduction for small refiner capital costs or
qualified refinery property (box 10)
1099-Q
Qualified education program payments
See the instructions for Form 1040, line 21, on page 24
1099-R
Distributions from IRAs**
Distributions from pensions, annuities, etc.
See the instructions for Form 1040, lines 15a and 15b, on page 21
See the instructions for Form 1040, lines 16a and 16b, that begin on
page 22
See the instructions on Form 1099-R
Capital gain (box 3)
1099-S
Gross proceeds from real estate transactions (box
2)
Buyer’s part of real estate tax (box 5)
Form 4797, Form 6252, or Schedule D. But if the property was your
home, see the Instructions for Schedule D to find out if you must
report the sale or exchange. Report an exchange of like-kind
property on Form 8824 even if no gross proceeds are reported on
Form 1099-S.
See the instructions for Schedule A, line 6, on page A-3*
1099-SA
Distributions from health savings accounts (HSAs)
Distributions from MSAs***
Form 8889, line 14a
Form 8853
* If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the
activity on that schedule or form instead.
** This includes distributions from Roth, SEP, and SIMPLE IRAs.
*** This includes distributions from Archer and Medicare Advantage MSAs.
Private Delivery Services
You can use certain private delivery services designated by the IRS to meet the
‘‘timely mailing as timely filing/paying’’
rule for tax returns and payments. These
private delivery services include only the
following.
• DHL Express (DHL): DHL Same Day
Service, DHL Next Day 10:30 am, DHL
Next Day 12:00 pm, DHL Next Day 3:00
pm, and DHL 2nd Day Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International
Priority, and FedEx International First.
• United Parcel Service (UPS): 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.
- 9 -
The private delivery service can tell you
how to get written proof of the mailing
date.
Private delivery services cannot
deliver items to P.O. boxes.
You must use the U.S. Postal
CAUTION
Service to mail any item to an
IRS P.O. box address.
!
Page 10 of 91 of Instructions 1040
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Form
Tax Return Page Reference
Questions about what to put on a line? Help is on the page number in the circle.
1040
Department of the Treasury—Internal Revenue Service
U.S. Individual Income Tax Return
2006
For the year Jan. 1–Dec. 31, 2006, or other tax year beginning
Label 16
(See
instructions
on page 16.)
Use the IRS
label.
Otherwise,
please print
or type.
L
A
B
E
L
H
E
R
E
(99)
IRS Use Only—Do not write or staple in this space.
, 2006, ending
, 20
Your first name and initial
Last name
OMB No. 1545-0074
Your social security number
If a joint return, spouse’s first name and initial
Last name
Spouse’s social security number
16
16
FOR REFERENCE ONLY—DO NOTApt.FILE
no.
Home address (number and street). If you have a P.O. box, see page 16.
䊱
City, town or post office, state, and ZIP code. If you have a foreign address, see page 16.
You must enter
your SSN(s) above.
䊱
Checking a box below will not
change your tax or refund.
Presidential
Election Campaign 䊳 16
Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16) 䊳
Spouse
You
Filing Status
Check only
one box.
Exemptions
1
Single
2
Married filing jointly (even if only one had income)
4
3
Married filing separately. Enter spouse’s SSN above
and full name here. 䊳
16
Head of household (with qualifying person). (See page 17.) If
the qualifying person is a child but not your dependent, enter
this child’s name here. 䊳
Qualifying widow(er) with dependent child (see page 17)
17
5
6a
Yourself. If someone can claim you as a dependent, do not check box 6a
18 b
Spouse
(4)
(3) Dependent’s
c Dependents:
(2) Dependent’s
(1) First name
If more than four
dependents, see
page 19.
19
if qualifying
child for child tax
credit (see page 19)
relationship to
you
social security number
Last name
其
19
21
63
Attach Form(s)
W-2 here. Also
attach Forms
W-2G and
1099-R if tax
was withheld.
b Tax-exempt interest. Do not include on line 8a
9a Ordinary dividends. Attach Schedule B if required
62
Adjusted
Gross
Income
B-1
9a
11
Alimony received
12
Business income or (loss). Attach Schedule C or C-EZ
12
13
Capital gain or (loss). Attach Schedule D if required. If not required, check here 䊳
13
26
b Taxable amount (see page 25)
15b
b Taxable amount (see page 26)
16b
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
17
18
Farm income or (loss). Attach Schedule F
18
19
Unemployment compensation
20a
Social security benefits
19
27
b Taxable amount (see page 27)
29
Other income. List type and amount (see page 29)
Add the amounts in the far right column for lines 7 through 21. This is your total income
23
Archer MSA deduction. Attach Form 8853
23
24
Certain business expenses of reservists, performing artists, and
fee-basis government officials. Attach Form 2106 or 2106-EZ
24
Health savings account deduction. Attach Form 8889
25
25
26
Moving expenses. Attach Form 3903
26
27
One-half of self-employment tax. Attach Schedule SE
27
28
Self-employed SEP, SIMPLE, and qualified plans
28
29
Self-employed health insurance deduction (see page 29)
29
30
Penalty on early withdrawal of savings
30
31a
Alimony paid
32
IRA deduction (see page 31)
32
b Recipient’s SSN
25
25
25
25
14
25
17
20a
21
22
24
10
11
16a
23
23
Taxable refunds, credits, or offsets of state and local income taxes (see page 24)
Pensions and annuities
23
23
8b
9b
Other gains or (losses). Attach Form 4797
15a
IRA distributions
22
8a
b Qualified dividends (see page 23)
If you did not
14
23
get a W-2,
15a
see page 23.
16a
Enclose, but do
not attach, any
payment. Also,
please use
Form 1040-V.
7
Wages, salaries, tips, etc. Attach Form(s) W-2
7
8a Taxable interest. Attach Schedule B if required
10
20
Add numbers on
lines above 䊳
d Total number of exemptions claimed
Income
Boxes checked
on 6a and 6b
No. of children
on 6c who:
● lived with you
● did not live with
you due to divorce
or separation
(see page 20)
Dependents on 6c
not entered above
33
Student loan interest deduction (see page 33)
33
34
Jury duty pay you gave to your employer
34
35
36
37
Domestic production activities deduction. Attach Form 8903
35
Add lines 23 through 31a and 32 through 35
Subtract line 36 from line 22. This is your adjusted gross income
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 80.
- 10 -
26
27
27
20b
21
䊳
22
29
29
29
29
29
29
29
30
30
31a
䊳
25
31
33
34
34
34
36
䊳
Cat. No. 11320B
37
34
Form
1040
(2006)
Page 11 of 91 of Instructions 1040
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Tax Return Page Reference
Questions about what to put on a line? Help is on the page number in the circle.
Form 1040 (2006)
Page
Tax
and
Credits
38
39a
兵
其
You were born before January 2, 1942,
Blind. Total boxes
Blind. checked 䊳 39a
Spouse was born before January 2, 1942,
b If your spouse itemizes on a separate return or you were a dual-status alien, seeA-1
page 34 and check here 䊳39b
Standard
Deduction
for—
Check
if:
34
40
Itemized deductions (from Schedule A) or your standard deduction (see left margin)
40
41
Subtract line 40 from line 38
41
42
If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina,
see page 36. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d
42
● People who
checked any
box on line
39a or 39b or
who can be
claimed as a
dependent,
see page 34.
43
Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0-
43
44
Tax (see page 36). Check if any tax is from: a
44
45
Alternative minimum tax (see page 39). Attach Form 6251
Form(s) 8814
b
Form 4972
䊳
Add lines 44 and 45
47
Foreign tax credit. Attach Form 1116 if required
47
48
Credit for child and dependent care expenses. Attach Form 2441
48
49
Credit for the elderly or the disabled. Attach Schedule R
49
40
Married filing
jointly or
Qualifying
widow(er),
$10,300
50
Education credits. Attach Form 8863
50
51
Retirement savings contributions credit. Attach Form 8880
51
52
53
Residential energy credits. Attach Form 5695
52
53
Head of
household,
$7,550
54
Child tax credit (see page 42). Attach Form 8901 if required
Credits from: a
Form 8839 c
Form 8859
Form 8396 b
55
56
57
55
Other credits: a
Form 3800 b
Form 8801 c
Form
Add lines 47 through 55. These are your total credits
Subtract line 56 from line 46. If line 56 is more than line 46, enter -0-
40
41
NEW 41
42
44
44
58
Self-employment tax. Attach Schedule SE
59
Social security and Medicare tax on tip income not reported to employer. Attach Form 4137
59
60
Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
60
61
62
63
Advance earned income credit payments from Form(s) W-2, box 9
Household employment taxes. Attach Schedule H
Add lines 57 through 62. This is your total tax
61
64
Federal income tax withheld from Forms W-2 and 1099
64
65
2006 estimated tax payments and amount applied from 2005 return
65
Earned income credit (EIC)
48
Nontaxable combat pay election 䊳 66b
Excess social security and tier 1 RRTA tax withheld (see page 60)
66a
Additional child tax credit. Attach Form 8812
68
Payments
If you have a 66a
qualifying
b
child, attach
Schedule EIC. 67
68
Refund
Direct deposit?
See page 61
and fill in 74b,
74c, and 74d,
or Form 8888.
40
56
䊳
57
58
67
69
63
45
46
60
60
60
䊳
72
If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid
Amount of line 73 you want refunded to you. If Form 8888 is attached, check here 䊳
73
b
d
75
76
77
䊳
Routing number
c Type:
44
44
45
73
74a
䊳
44
44
62
䊳
Amount paid with request for extension to file (see page 60)
70
Payments from: a
Form 2439 b
Form 4136 c
Form 8885
60
71
Credit for federal telephone excise tax paid. Attach Form 8913 if required
Add lines 64, 65, 66a, and 67 through 71. These are your total payments
䊳
Amount
You Owe
54
36
39
40
70
71
72
69
36
46
46
Single or
Married filing
separately,
$5,150
Other
Taxes
34
45
● All others:
34
60
NEW
Checking
74a
60
61
Savings
Account number
61
Amount of line 73 you want applied to your 2007 estimated tax 䊳
75
Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 62 䊳
62
Estimated tax penalty (see page 62)
77
62
76
Third Party
Designee
Do you want to allow another person to discuss this return with the IRS (see page 63)?
Sign
Here
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Joint return?
See page 17.
Keep a copy
for your
records.
Paid
Preparer’s
Use Only
䊳
2
38
Amount from line 37 (adjusted gross income)
Designee’s
䊳
name
63
Phone
䊳
no.
Your signature
(
Yes. Complete the following.
)
Date
Your occupation
Daytime phone number
Date
Spouse’s occupation
63
Spouse’s signature. If a joint return, both must sign.
Preparer’s
signature
䊳
Firm’s name (or
yours if self-employed),
address, and ZIP code
(
Date
63
䊳
No
Personal identification
䊳
number (PIN)
Check if
self-employed
63
)
Preparer’s SSN or PTIN
EIN
Phone no.
(
)
Form
- 11 -
1040
(2006)
Page 12 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Line 1
Line
Instructions for
Form 1040
Name and Address
Use the Peel-Off Label
Using your peel-off name and address label
on the back of this booklet will speed the
processing of your return. It also prevents
common errors that can delay refunds or
result in unnecessary notices. Put the label
on your return after you have finished it.
Cross out any incorrect information and
print the correct information. Add any
missing items, such as your apartment
number.
Address Change
If the address on your peel-off label is not
your current address, cross out your old
address and print your new address. If you
plan to move after filing your return, use
Form 8822 to notify the IRS of your new
address.
Name Change
If you changed your name because of marriage, divorce, etc., be sure to report the
change to your local Social Security Administration office before filing your return. This prevents delays in processing
your return and issuing refunds. It also
safeguards your future social security benefits. See page 76 for more details. If you
received a peel-off label, cross out your
former name and print your new name.
What if You Do Not Have a
Label?
Print or type the information in the spaces
provided. If you are married filing a separate return, enter your spouse’s name on
line 3 instead of below your name.
If you filed a joint return for
2006 and you are filing a joint
return for 2007 with the same
spouse, be sure to enter your
names and SSNs in the same order as on
your 2006 return.
TIP
P.O. Box
Enter your box number only if your post
office does not deliver mail to your home.
IRS e-file takes the guesswork out of preparing your return. You may also
be eligible to use free online commercial tax preparation software to file
your federal income tax return. Visit www.irs.gov/efile for details.
Section references are to the Internal Revenue Code.
Foreign Address
Enter the information in the following order: City, province or state, and country.
Follow the country’s practice for entering
the postal code. Do not abbreviate the
country name.
Death of a Taxpayer
See page 77.
Social Security
Number (SSN)
An incorrect or missing SSN can increase
your tax or reduce 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 www.socialsecurity.gov, from your local
SSA office, or by calling the SSA at
1-800-772-1213. It usually takes about 2
weeks to get an SSN once the SSA has all
the evidence and information it needs.
Check that your SSN on your Forms
W-2 and 1099 agrees with your social security card. If not, see page 76 for more
details.
IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens
If you are a nonresident or resident alien
and you do not have and are not eligible to
get an SSN, you must apply for an ITIN.
For details on how to do so, see Form W-7
and its instructions. It usually takes about
4-6 weeks to get an ITIN.
If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Note. An ITIN is for tax use only. It does
not entitle you to social security benefits or
change your employment or immigration
status under U.S. law.
Nonresident Alien Spouse
If your spouse is a nonresident alien, he or
she must have either an SSN or an ITIN if:
• You file a joint return,
• You file a separate return and claim an
exemption for your spouse, or
Need more information or forms? See page 80.
- 12 -
• 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. 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 will not 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 or qualifying
widow(er) with dependent child.
TIP
More than one filing status can
apply to you. Choose the one
that will give you the lowest
tax.
Line 1
Single
You can check the box on line 1 if any of
the following was true on December 31,
2007.
• You were never married.
• You were legally separated, according
to your state law, under a decree of divorce
or separate maintenance.
• You were widowed before
January 1, 2007, and did not remarry before
the end of 2007. But if you have a dependent child, you may be able to use the qualifying widow(er) filing status. See the
instructions for line 5 that begin on page
14.
Page 13 of 91 of Instructions 1040
9:47 - 18-JUL-2007
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Form 1040 — Line 1
the last 6 months of 2007. See Married
persons who live apart on this page.
Line 2
Married Filing Jointly
You can check the box on line 2 if any of
the following apply.
• You were married at the end of 2007,
even if you did not live with your spouse at
the end of 2007.
• Your spouse died in 2007 and you did
not remarry in 2007.
• You were married at the end of 2007,
and your spouse died in 2008 before filing a
2007 return.
For federal tax purposes, a marriage
means only a legal union between a man
and a woman as husband and wife. A husband and wife 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 did not live together
all year. However, both persons must sign
the return. Once you file a joint return, you
cannot 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 any
interest or penalties due on the return. This
means that if one spouse does not pay the
tax due, the other may have to. However,
see Innocent Spouse Relief on page 76.
Nonresident aliens and dual-status aliens.
Generally, a husband and wife cannot file a
joint return if either spouse is a nonresident
alien at any time during the 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 2007,
you may elect to be treated as a resident
alien and file a joint return. See Pub. 519
for details.
Line 3
Married Filing Separately
If you are married and file a separate return,
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 cannot take the student loan interest
deduction, the tuition and fees deduction,
the education credits, or the earned income
credit. You also cannot take the standard
deduction if your spouse itemizes deductions.
Generally, you report only your own
income, exemptions, deductions, and credits. Different rules apply to people in community property states. See page 18.
TIP
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
Line 4
Head of Household
This filing status is for unmarried individuals who provide a home for certain other
persons. (Some married persons who live
apart are considered unmarried. See Married persons who live apart on this page. If
you are married to a nonresident alien, you
may also be considered unmarried. See
Nonresident alien spouse on this page.)
You can check the box on line 4 only if you
were unmarried or legally separated (according to your state law) under a decree of
divorce or separate maintenance at the end
of 2007 and either Test 1 or Test 2 below
applies.
Test 1. You paid over half the cost of keeping up a home that was the main home for
all of 2007 of your parent whom you can
claim as a dependent, except under a multiple support agreement (see page 17). Your
parent did not have to live with you.
Test 2. You paid over half the cost of keep-
ing 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 below).
1. Any person whom you can claim as a
dependent. But do not include:
a. Your qualifying child (as defined in
Step 1 on page 15) whom you claim as your
dependent based on the rule for Children of
divorced or separated parents that begins
on page 16,
b. Any person who is your dependent
only because he or she lived with you for
all of 2007, or
c. Any person you claimed as a dependent under a multiple support agreement.
See page 17.
2. Your unmarried qualifying child who
is not your dependent.
3. Your married qualifying child who is
not your dependent only because you can
be claimed as a dependent on someone
else’s 2007 return.
4. Your child who is neither your dependent nor your qualifying child because of
the rule for Children of divorced or separated parents that begins on page 16.
If the child is not your dependent, enter
the child’s name on line 4. If you do not
enter the name, it will take us longer to
process your return.
Dependent. To find out if someone is your
dependent, see the instructions for line 6c
that begin on page 15.
- 13 -
Exception to time lived with you. Tempo-
rary absences for special circumstances,
such as for school, vacation, medical care,
military service, and detention in a juvenile
facility, count as time lived in the home. If
the person for whom you kept up a home
was born or died in 2007, you can still file
as head of household as long as the home
was that person’s main home for the part of
the year he or she was alive. Also see Kidnapped child on page 17, if applicable.
Keeping up a home. To find out what is
included in the cost of keeping up a home,
see Pub. 501.
If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance
programs to pay part of the cost of keeping
up your home, you cannot count them as
money you paid. However, you must include them in the total cost of keeping up
your home to figure if you paid over half
the cost.
Married persons who live apart. Even if
you were not divorced or legally separated
at the end of 2007, you are considered unmarried if all of the following apply.
• You lived apart from your spouse for
the last 6 months of 2007. 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 2007.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2007 (if half or less, see
Exception to time lived with you on this
page).
• You can claim this child as your dependent or could claim the child except that
the child’s other parent can claim him or
her under the rule for Children of divorced
or separated parents that begins on page 16.
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.
Nonresident alien spouse. You are consid-
ered unmarried for head of household purposes if your spouse was a nonresident
alien at any time during the year and you do
not choose to treat him or her as a resident
alien. To claim head of household filing
status, you must also meet Test 1 or Test 2
on this page.
If this applies and you do not meet the
requirements listed under Married persons
Need more information or forms? See page 80.
Page 14 of 91 of Instructions 1040
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Form 1040 — Lines 5 Through 6b
who live apart on page 13, enter “NRA
spouse” on line 4. You are treated as head
of household when using:
• The Qualified Dividends and Capital
Gains Tax Worksheet,
• The line 53 instructions, and
• The 2007 Tax Table, 2007 Tax Computation Worksheet, and 2007 Tax Rate
Schedules.
However, you are treated as married filing
separately for all other purposes in these
instructions (except Charts A and B on
pages 6 and 7 and the instructions for lines
10 and 40, each of which has special instructions). See, for example, the instructions for lines 33 and 49.
Line 5
Qualifying Widow(er) With
Dependent Child
You can check the box on line 5 and use
joint return tax rates for 2007 if all of the
following apply.
• Your spouse died in 2005 or 2006 and
you did not remarry before the end of 2007.
• You have a child or stepchild whom
you claim as a dependent. This does not
include a foster child.
• This child lived in your home for all of
2007. If the child did not live with you for
the required time, see Exception to time
lived with you below.
• You paid over half the cost of keeping
up your home.
• You could have filed a joint return
with your spouse the year he or she died,
even if you did not actually do so.
your home to figure if you paid over half
the cost.
If your spouse died in 2007, you cannot
file as qualifying widow(er) with dependent child. Instead, see the instructions for
line 2 on page 13.
Exemptions
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 the instructions for line 6c
that begin on page 15.
Exception to time lived with you. Temporary absences for special circumstances,
such as for school, vacation, medical care,
military service, and detention in a juvenile
facility, count as time lived in the home. A
child is considered to have lived with you
for all of 2007 if the child was born or died
in 2007 and your home was the child’s
home for the entire time he or she was
alive. Also see Kidnapped child on page
17, if applicable.
Keeping up a home. To find out what is
included in the cost of keeping up a home,
see Pub. 501.
If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance
programs to pay part of the cost of keeping
up your home, you cannot count them as
money you paid. However, you must include them in the total cost of keeping up
Need more information or forms? See page 80.
- 14 -
You usually can deduct $3,400 on line 42
for each exemption you can take.
Line 6b
Spouse
Check the box on line 6b if either of the
following applies.
1. Your filing status is married filing
jointly and your spouse cannot be claimed
as a dependent on another person’s return.
2. You were married at the end of 2007,
your filing status is married filing separately or head of household, and both of the
following apply.
a. Your spouse had no income and is not
filing a return.
b. Your spouse cannot be claimed as a
dependent on another person’s return.
If your filing status is head of household
and you check the box on line 6b, enter the
name of your spouse on the dotted line next
to line 6b. Also, enter your spouse’s social
security number in the space provided at
the top of your return.
Page 15 of 91 of Instructions 1040
9:47 - 18-JUL-2007
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Form 1040 — Line 6c
1. Do you have a child who meets the conditions to be your
qualifying child?
Line 6c—Dependents
Yes. Go to Step 2.
Dependents and Qualifying Child for Child
Tax Credit
Follow the steps below to find out if a person qualifies as your
dependent, qualifies you to take the child tax credit, or both. If you
have more than four dependents, attach a statement to your return
with the required information.
Step 1
Step 2
No. Go to Step 4 on page
16.
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? If the child was
adopted, see Exception to citizen test on page 17.
Do You Have a Qualifying Child?
Yes. Continue
No.
䊲
A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
STOP
You cannot claim this child
as a dependent. Go to Form
1040, line 7.
2. Was the child married?
Yes. See Married
person on page 17.
AND
No. Continue
䊲
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2007 tax return? See Steps 1,
2, and 4.
was ...
Yes. You cannot
claim any dependents.
Go to Step 3.
Under age 19 at the end of 2007
or
Under age 24 at the end of 2007 and a student (see page 17)
or
Any age and permanently and totally disabled (see page 17)
Step 3
AND
No. You can claim this
child as a dependent. Complete Form 1040, line 6c,
columns (1) through (3) for
this child. Then, go to Step
3.
Does Your Qualifying Child
Qualify You for the Child Tax
Credit?
1. Was the child under age 17 at the end of 2007?
who...
Yes. Continue
No.
䊲
Did not provide over half of his or her own support for 2007
(see Pub. 501)
AND
STOP
This child is not a qualifying child for the child tax
credit. Go to Form 1040,
line 7.
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? If the child was adopted, see Exception to citizen test
on page 17.
who...
Lived with you for more than half of 2007. If the child did
not live with you for the required time, see Exception to time
lived with you on page 17.
!
CAUTION
If the child meets the conditions to be a qualifying
child of any other person (other than your spouse
if filing jointly) for 2007, see Qualifying child of
more than one person on page 17.
- 15 -
Yes. This child is a
qualifying child for the
child tax credit. If this
child is your dependent, check the box on
Form 1040, line 6c,
column (4). Otherwise,
you must complete
and attach Form 8901.
No.
STOP
This child is not a qualifying child for the child tax
credit. Go to Form 1040,
line 7.
Need more information or forms? See page 80.
Page 16 of 91 of Instructions 1040
9:47 - 18-JUL-2007
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Form 1040 — Line 6c
Step 4
1. Does any person meet the conditions to be your qualifying
relative?
Is Your Qualifying Relative Your
Dependent?
Yes. Continue
No.
䊲
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)
Go to Form 1040, line 7.
2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? If
your qualifying relative was adopted, see Exception to the
citizen test on page 17.
Yes. Continue
No.
䊲
or
Brother, sister, or a son or daughter of either of them (for
example, your niece or nephew)
or
STOP
STOP
You cannot claim this person as a dependent. Go to
Form 1040, line 7.
3. Was your qualifying relative married?
Father, mother, or an ancestor or sibling of either of them
(for example, your grandmother, grandfather, aunt, or uncle)
Yes. See Married
person on page 17.
No. Continue
䊲
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law, brother-in-law,
or sister-in-law
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2007 tax return? See Steps 1,
2, and 4.
Yes.
or
STOP
You cannot claim any
dependents. Go to
Form 1040, line 7.
Any other person (other than your spouse) who lived with
you all year as a member of your household if your
relationship did not violate local law. If the person did not
live with you for the required time, see Exception to time
lived with you on page 17
AND
No. You can claim this
person as a dependent.
Complete Form 1040, line
6c, columns (1) through
(3). Do not check the box
on Form 1040, line 6c, column (4).
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you
for legal adoption.
Adoption taxpayer identification numbers (ATINs). If you have a
dependent who was placed with you for legal adoption and you do
not know his or her SSN, you must get an ATIN for the dependent
from the IRS. See Form W-7A for details.
who was not...
A qualifying child (see Step 1) of any taxpayer for 2007
(see Pub. 501 if the child lived in Canada or Mexico)
AND
Children of divorced or separated parents. A child will be treated
who...
Had gross income of less than $3,400 in 2007. If the person
was permanently and totally disabled, see Exception to gross
income test on page 17
AND
For whom you provided...
Over half of his or her support in 2007. But see the special
rule for Children of divorced or separated parents that begins
on this page, Multiple support agreements on page 17, and
Kidnapped child on page 17.
Need more information or forms? See page 80.
as being the qualifying child or qualifying relative of his or her
noncustodial parent (the parent with whom the child lived for the
lesser part of 2007) 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 2007.
2. The child received over half of his or her support for 2007
from the parents (without regard to the rules on Multiple
support agreements on page 17). 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 2007.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a
dependent for 2007, and the noncustodial parent attaches the
form or statement to his or her return. If the divorce decree or
separation agreement went into effect after 1984, the noncustodial parent can attach certain pages from the decree or
agreement instead of Form 8332. See Post-1984 decree or
agreement on page 17.
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 2007.
- 16 -
Page 17 of 91 of Instructions 1040
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Form 1040 — Line 6c
If conditions (1) through (4) apply, only the noncustodial parent
can claim the child for purposes of the dependency exemption (line
6c) and the child tax credits (lines 52 and 68). However, this special
rule does not apply to head of household filing status, the credit for
child and dependent care expenses, the exclusion for dependent
care benefits, or the earned income credit. See Pub. 501 for details.
Post-1984 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 will not claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must attach 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 attach the required information even if you
filed it with your return in an earlier year.
CAUTION
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 citizen test.
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 on this page), 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. A person is considered to have
lived with you for all of 2007 if the person was born or died in 2007
and your home was this person’s home for the entire time he or she
was alive. Temporary absences for special circumstances, such as
for school, vacation, medical care, military service, or detention in a
juvenile facility, count as time lived with you. Also see Children of
divorced or separated parents that begins on page 16 or Kidnapped
child below.
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 is not a family
member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er)
filing status, the deduction for dependents, child tax credit, and the
earned income credit (EIC). For details, use TeleTax topic 357 (see
page 81) or see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married, you cannot claim that
person as your dependent if he or she files a joint return. But this
rule does not apply if the return is filed only as a claim for refund
and no tax liability would exist for either spouse if they had filed
separate returns. If the person meets this exception, go to Step 2,
question 3, on page 15 (for a qualifying child) or Step 4, question 4,
on page 16 (for a qualifying relative). If the person does not meet
this exception, go to Step 3 on page 15 (for a qualifying child) or
Form 1040, line 7 (for a qualifying relative).
Multiple support agreements. If no one person contributed over
half of the support of your relative (including 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 2007, the person cannot 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.
Qualifying child of more than one person. If the child is 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
beginning on page 16 applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 52 and 68).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 47).
5. Exclusion for dependent care benefits (Form 2441, Part III).
6. Earned income credit (lines 66a and 66b).
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person claim the child as a qualifying child, the IRS will apply
the following rules.
• If only one of the persons is the child’s parent, the child will be
treated as the qualifying child of the parent.
• If two of the persons are the child’s parents, the child will be
treated as the qualifying child of the parent with whom the
child lived for the longer period of time in 2007. If the child
lived with each parent for the same amount of time, the child
will be treated as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2007.
• If none of the persons are the child’s parent, the child will be
treated as the qualifying child of the person who had the
highest AGI for 2007.
Example. Your daughter meets the conditions to be a qualifying
child for both you and your mother. If you and your mother both
claim tax benefits based on the child, the rules above apply. Under
these rules, you are entitled to treat your daughter as a qualifying
child for any of the six tax benefits listed above for which you
otherwise qualify. Your mother would not be entitled to take any of
the six tax benefits listed above unless she has a different qualifying
child.
If you will be claiming the child as a qualifying child, go to Step
2 on page 15. Otherwise, stop; you cannot claim any benefits based
on this child. Go to Form 1040, line 7.
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 disallow the exemption claimed for the
dependent and reduce or disallow any other tax benefits (such as the
child tax credit) based on that dependent. If the name or SSN on the
dependent’s social security card is not correct, call the Social Security Administration at 1-800-772-1213. For details on how your
dependent can get an SSN, see page 12. If your dependent will not
have a number by the date your return is due, see What if You
Cannot File on Time? on page 6.
If your dependent child was born and died in 2007 and you do
not have an SSN for the child, you can attach a copy of the child’s
birth certificate instead and enter “Died” in column (2).
Student. A student is a child who during any part of 5 calendar
months of 2007 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 does not include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.
- 17 -
Need more information or forms? See page 80.
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Form 1040 — Line 7
Income
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 earned income. For details, see Pub. 54 and Form
2555 or 2555-EZ.
Foreign retirement plans. If you were a
beneficiary of a foreign retirement plan,
you may have to report the undistributed
income earned in your plan. However, if
you were the beneficiary of a Canadian registered retirement plan, see Form 8891 to
find out if you can elect to defer tax on the
undistributed income.
Report distributions from foreign pension plans on lines 16a and 16b.
Gifts from foreign persons. If you receive
a gift or bequest from a foreign person, you
may have to report it on Form 3520, Part
IV. See the Instructions for Form 3520.
Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bankruptcy case that was filed on or after October 17, 2005, 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, do not include this income on your
own individual income tax return. The only
exception is for purposes of figuring your
self-employment tax. For that purpose, you
must take into account all your self-employment income for the year from services
performed both 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 attach a statement to your tax return 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
www.irs.gov/irb/2006-40_IRB/ar12.html.
Community Property States
Community property states are Arizona,
California, Idaho, Louisiana, Nevada, New
Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually
follow state law to determine what is community income and what is separate income. For details, see Pub. 555.
California domestic partners. A registered
domestic partner in California must report
all wages, salaries, and other compensation
received for his or her personal services on
his or her own return. Therefore, a registered domestic partner cannot report half
the combined income earned by the individual and his or her domestic partner as a
married person filing separately does in
California.
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.
Line 7
Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries, tips,
etc. If a joint return, also include your
spouse’s income. For most people, the
amount to enter on this line should be
shown in box 1 of their Form(s) W-2. But
the following types of income must also be
included in the total on line 7.
• Wages received as a household employee for which you did not receive a
Form W-2 because your employer paid you
less than $1,500 in 2007. Also, enter
‘‘HSH’’ and the amount not reported on
Form W-2 on the dotted line next to line 7.
• Tip income you did not report to your
employer. Also include allocated tips
shown on your Form(s) W-2 unless you can
prove that you received less. Allocated tips
should be shown in box 8 of your Form(s)
W-2. They are not included as income in
Need more information or forms? See page 80.
- 18 -
box 1. See Form 4137 and Pub. 531 for
more details.
!
CAUTION
You may owe social security
and Medicare tax on unreported
or allocated tips. See the instructions for line 59 on
page 41.
• Dependent care benefits, which
should be shown in box 10 of your Form(s)
W-2. But first complete Form 2441 to see if
you can exclude part or all of the benefits.
• Employer-provided adoption benefits,
which should be shown in box 12 of your
Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you
can exclude part or all of the benefits. You
may also be able to exclude amounts if you
adopted a child with special needs and the
adoption became final in 2007.
• Scholarship and fellowship grants not
reported on Form W-2. Also, enter “SCH”
and the amount on the dotted line next to
line 7. However, if you were a degree candidate, include on line 7 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 7.
• Excess salary 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 2007 under all plans
was more than $15,500 (excluding
catch-up contributions as explained below), include the excess on line 7. This
limit is (a) $10,500 if you only have
SIMPLE plans, or (b) $18,500 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, do
not include the excess attributable to such
contributions on line 7. 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
2007, your employer may have allowed an
additional deferral (catch-up contributions)
of up to $5,000 ($2,500 for section
401(k)(11) and SIMPLE plans). This additional deferral amount is not subject to the
overall limit on elective deferrals.
!
CAUTION
You cannot deduct the amount
deferred. It is not included as
income in box 1 of your Form
W-2.
• Disability pensions shown on Form
1099-R if you have not reached the minimum retirement age set by your employer.
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Form 1040 — Lines 7 Through 9b
Disability pensions received after you
reach that age and other payments shown
on Form 1099-R (other than payments from
an IRA*) are reported on lines 16a and 16b.
Payments from an IRA are reported on
lines 15a and 15b.
• Corrective distributions from a retirement plan shown on Form 1099-R of excess salary deferrals and excess
contributions (plus earnings). But do not
include distributions from an IRA* on line
7. Instead, report distributions from an IRA
on lines 15a and 15b.
• Wages from Form 8919, line 6, not
reported on Form W-2.
Line 8b
Tax-Exempt Interest
If you received any tax-exempt interest,
such as from municipal bonds, each payer
should send you a Form 1099-INT. Your
tax-exempt interest, plus any exempt-interest dividends from a mutual fund or other
regulated investment company, should be
included in box 8 of Form 1099-INT. Enter
the total on line 8b. Do not include interest
earned on your IRA or Coverdell education
savings account.
*This includes a Roth, SEP, or SIMPLE IRA.
Line 9a
Were You a Statutory Employee?
Ordinary Dividends
If you were, the “Statutory employee” box
in box 13 of your Form W-2 should be
checked. Statutory employees include
full-time life insurance salespeople, certain
agent or commission drivers and traveling
salespeople, and certain homeworkers. If
you have related business expenses to deduct, report the amount shown in box 1 of
your Form W-2 on Schedule C or C-EZ
along with your expenses.
Each payer should send you a Form
1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be
shown in box 1a of Form(s) 1099-DIV.
Missing or Incorrect Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2008. If you do not receive it
by early February, use TeleTax topic 154
(see page 81) to find out what to do. Even if
you do not get a Form W-2, you must still
report your earnings on line 7. If you lose
your Form W-2 or it is incorrect, ask your
employer for a new one.
Line 8a
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 will not 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
Schedule D. For details, see Pub. 550.
Dividends on insurance policies
are a partial return of the premiTIP
ums you paid. Do not report
them as dividends. Include
them in income on line 21 only if they
exceed the total of all net premiums you
paid for the contract.
Taxable Interest
Each payer should send you a Form
1099-INT or Form 1099-OID. Enter your
total taxable interest income on line 8a. But
you must fill in and attach Schedule B if the
total is over $1,500 or any of the other
conditions listed at the beginning of the
Schedule B instructions (see page B-1) apply to you.
Interest credited in 2007 on deposits that
you could not withdraw because of the
bankruptcy or insolvency of the financial
institution may not have to be included in
your 2007 income. For details, see
Pub. 550.
If you get a 2007 Form
1099-INT for U.S. savings
TIP
bond interest that includes
amounts you reported before
2007, see Pub. 550.
Line 9b
Qualified Dividends
Enter your total qualified dividends on
line 9b. 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 are not qualified dividends. These include:
• Dividends you received as a nominee.
See the Instructions for Schedule B.
• Dividends you received on any share
of stock that you held for less than 61 days
during the 121-day period that began 60
- 19 -
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 is not 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 below. Also, when counting
the number of days you held the stock, you
cannot 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 stock, you cannot 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 above.
• 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 are not qualified dividends.
Example 1. You bought 5,000 shares of
XYZ Corp. common stock on June 28,
2007. XYZ Corp. paid a cash dividend of
10 cents per share. The ex-dividend date
was July 6, 2007. 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 1, 2007. You held
your shares of XYZ Corp. for only 34 days
of the 121-day period (from June 29, 2007,
through August 1, 2007). The 121-day period began on May 7, 2007 (60 days before
the ex-dividend date), and ended on September 4, 2007. You have no qualified dividends from XYZ Corp. because you held
the XYZ stock for less than 61 days.
Example 2. Assume the same facts as in
Example 1 except that you bought the stock
on July 5, 2007 (the day before the ex-dividend date), and you sold the stock on September 6, 2007. You held the stock for 63
days (from July 6, 2007, through September 6, 2007). 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 6, 2007, through September 4,
2007).
Example 3. You bought 10,000 shares
of ABC Mutual Fund common stock on
June 28, 2007. ABC Mutual Fund paid a
cash dividend of 10 cents a share. The
ex-dividend date was July 6, 2007. The
Need more information or forms? See page 80.
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Form 1040 — Line 10
ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as
qualified dividends equals 2 cents per
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 1, 2007. You have no qualified
dividends from ABC Mutual Fund because
you held the ABC Mutual Fund stock for
less than 61 days.
Be sure you use the Qualified
Dividends and Capital Gain
TIP
Tax Worksheet or the
Schedule D Tax Worksheet,
whichever applies, to figure your tax. Your
tax may be less if you use the worksheet
that applies. See the instructions for line 44
that begin on page 33 for details.
Line 10
Taxable Refunds, Credits, or
Offsets of State and Local
Income Taxes
None of your refund is taxable
if, in the year you paid the tax,
you either (a) did not 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 2007, you
may receive a Form 1099-G. If you chose
to apply part or all of the refund to your
2007 estimated state or local income tax,
the amount applied is treated as received in
2007. If the refund was for a tax you paid in
2006 and you deducted state and local income taxes on line 5 of your 2006 Schedule
A, use the worksheet below to see if any of
your refund is taxable.
TIP
Exception. See Itemized Deduction Re-
coveries in Pub. 525 instead of using the
worksheet below if any of the following
applies.
1. You received a refund in 2007 that is
for a tax year other than 2006.
2. You received a refund other than an
income tax refund, such as a general sales
tax or real property tax refund, in 2007 of
an amount deducted or credit claimed in an
earlier year.
3. The amount on your 2006 Form 1040,
line 42, was more than the amount on your
2006 Form 1040, line 41.
4. Your 2006 state and local income tax
refund is more than your 2006 state and
local income tax deduction minus the
amount you could have deducted as your
2006 state and local general sales taxes.
5. You made your last payment of 2006
estimated state or local income tax in 2007.
6. You owed alternative minimum tax in
2006.
7. You could not deduct the full amount
of credits you were entitled to in 2006 because the total credits exceeded the amount
shown on your 2006 Form 1040, line 46.
8. You could be claimed as a dependent
by someone else in 2006.
State and Local Income Tax Refund Worksheet—Line 10
Before you begin:
⻫
Keep for Your Records
Be sure you have read the Exception above to see if you can use this worksheet instead of
Pub. 525 to figure if any of your refund is taxable.
1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But do not enter more than
the amount of your state and local income taxes shown on your 2006 Schedule A, line 5 . . . . . . . . . . 1.
2. Enter your total allowable itemized deductions from your 2006 Schedule A, line 28 2.
Note. If the filing status on your 2006 Form 1040 was married filing separately and
your spouse itemized deductions in 2006, skip lines 3, 4, and 5, and enter the
amount from line 2 on line 6.
3. Enter the amount shown below for the filing status claimed on
your 2006 Form 1040.
• Single or married filing separately — $5,150
• Married filing jointly or qualifying widow(er) —
$10,300
. . 3.
• Head of household — $7,550
4. Did you fill in line 39a on your 2006 Form 1040?
No. Enter -0-.
Yes. Multiply the number in the box on line 39a of your
2006 Form 1040 by $1,000 ($1,250 if your 2006 filing
status was single or head of household).
4.
5. Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Is the amount on line 5 less than the amount on line 2?
No. STOP
None of your refund is taxable.
}
}
Yes. Subtract line 5 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form 1040, line 10 . . 7.
Need more information or forms? See page 80.
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Form 1040 — Lines 11 Through 15b
9. You had to use the Itemized Deductions Worksheet in the 2006 Instructions
for Schedules A & B because your 2006
adjusted gross income was over $150,500
($75,250 if married filing separately) and
both of the following apply.
a. You could not deduct all of the
amount on the 2006 Itemized Deductions
Worksheet, line 1.
b. The amount on line 8 of that 2006
worksheet would be more than the amount
on line 4 of that worksheet if the amount on
line 4 were reduced by 80% of the refund
you received in 2007.
10. Your filing status is head of household and you entered “NRA spouse” on
line 4 because your spouse was a nonresident alien at any time during the year.
ment showing the full amount you received
and the amount you received as a nominee.
See the Instructions for Schedule B for filing requirements for Forms 1099-DIV and
1096.
If you do not have to file Schedule D, use the Qualified DiviTIP
dends and Capital Gain Tax
Worksheet on page 35 to figure
your tax. Your tax is usually less if you use
this worksheet.
Report an exchange of like-kind property on Form 8824. That form and its instructions explain where gain recognized
from an exchange is reported.
Line 14
Line 11
Alimony Received
Enter amounts received as alimony or separate maintenance. You must let the person
who made the payments know your social
security number. If you do not, you may
have to pay a $50 penalty. For more details,
use TeleTax topic 406 (see page 81) or see
Pub. 504.
Other Gains or (Losses)
If you sold or exchanged assets used in a
trade or business, see the Instructions for
Form 4797. Report an exchange of
like-kind property on Form 8824. That
form and its instructions explain where
gain recognized from an exchange is reported.
Lines 15a and 15b
Line 12
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 or
C-EZ.
Line 13
Capital Gain or (Loss)
If you had a capital gain or loss, including
any capital gain distributions or a capital
loss carryover from 2006, you must complete and attach Schedule D.
Exception. You do not have to file Sched-
ule D if both of the following apply.
• The only amounts you have to report
on Schedule D are capital gain distributions
from Form(s) 1099-DIV, box 2a, or substitute statements.
• 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).
If both of the above apply, enter your
total capital gain distributions (from box 2a
of Form(s) 1099-DIV) on line 13 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 13 only the
amount that belongs to you. Attach a state-
IRA Distributions
You should receive a Form 1099-R showing the amount of any distribution from
your IRA. Unless otherwise noted in the
line 15a and 15b 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 below, leave line 15a blank and enter the total
distribution on line 15b.
Exception 1. Enter the total distribution on
line 15a if you rolled over part or all of the
distribution from one:
• IRA to another IRA of the same type
(for example, from one traditional IRA to
another traditional IRA), or
• SEP or SIMPLE IRA to a traditional
IRA.
Also, enter “Rollover” next to line 15b.
If the total distribution was rolled over in a
qualified rollover, enter -0- on line 15b. If
the total distribution was not rolled over in
a qualified rollover, enter the part not rolled
over on line 15b unless Exception 2 applies
to the part not rolled over. Generally, a
qualified rollover must be made within 60
days after the day you received the distribution. For more details on rollovers, see
Pub. 590.
If you rolled over the distribution into a
qualified plan other than an IRA or you
made the rollover in 2008, attach a statement explaining what you did.
- 21 -
Exception 2. If any of the following apply,
enter the total distribution on line 15a and
see Form 8606 and its instructions to figure
the amount to enter on line 15b.
1. You received a distribution from an
IRA (other than a Roth IRA) and you made
nondeductible contributions to any of your
traditional or SEP IRAs for 2007 or an earlier year. If you made nondeductible contributions to these IRAs for 2007, also see
Pub. 590.
2. You received a distribution from a
Roth IRA. But if either (a) or (b) below
applies, enter -0- on line 15b; you do not
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 2002 or an earlier year.
b. Distribution code Q is shown in box 7
of Form 1099-R.
3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA
in 2007.
4. You had a 2006 or 2007 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 2007.
6. You recharacterized part or all of a
contribution to a Roth IRA as a traditional
IRA contribution, or vice versa.
Exception 3. If the distribution is a qualified charitable distribution (QCD), enter
the total distribution on line 15a. If the total
amount distributed is a QCD, enter -0- on
line 15b. If only part of the distribution is a
QCD, enter the part that is not a QCD on
line 15b unless Exception 2 applies to that
part. Enter “QCD” next to line 15b.
A QCD is a distribution made directly
by the trustee of your IRA (other than a
SEP or SIMPLE IRA) to an organization
eligible to receive tax-deductible contributions (with certain exceptions). You must
have been at least age 701⁄2 when the distribution was made. Your total QCDs for the
year cannot be more than $100,000. (On a
joint return, your spouse can also have a
QCD of up to $100,000.) The amount of the
QCD is limited to the amount that would
otherwise be included in your income. If
your IRA includes nondeductible contributions, the distribution is first considered to
be paid out of otherwise taxable income.
See Pub. 590 for details.
!
CAUTION
You cannot claim a charitable
contribution deduction for any
QCD not included in your income.
Exception 4. If the distribution is a qualified health savings account (HSA) funding
Need more information or forms? See page 80.
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Form 1040 — Lines 16a Through 20b
distribution (HFD), enter the total distribution on line 15a. If the total amount distributed is an HFD and you elect to exclude it
from income, enter -0- on line 15b. If only
part of the distribution is an HFD and you
elect to exclude that part from income,
enter the part that is not an HFD on line 15b
unless Exception 2 applies to that part.
Enter “HFD” next to line 15b.
An HFD is a distribution made directly
by the trustee of your IRA (other than a
SEP or SIMPLE IRA) to your HSA. If eligible, you generally can elect to exclude an
HFD from your income once in your lifetime. You cannot 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. 590 for
details.
The amount of an HFD reduces
the amount you can contribute
to your HSA for the year. If you
CAUTION
fail to maintain eligibility for an
HSA for the 12 months following the HFD,
you may have to report the HFD as income
and pay an additional tax. See Form 8889,
Part III.
!
Note. 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 15b. Enter the total amount
of those distributions on line 15a.
You may have to pay an additional tax if (a) you received an
early distribution from your
CAUTION
IRA and the total was not rolled
over, or (b) you were born before July 1,
1936, and received less than the minimum
required distribution from your traditional,
SEP, and SIMPLE IRAs. See the instructions for line 60 on page 41 for details.
!
TIP
Attach Form(s) 1099-R to
Form 1040 if any federal
income tax was withheld.
Fully Taxable Pensions and
Annuities
If your pension or annuity is fully taxable,
enter it on line 16b; do not make an entry
on line 16a. Your payments are fully taxable if (a) you did not contribute to the cost
(see this page) of your pension or annuity,
or (b) you got your entire cost back tax free
before 2007.
If you received U.S. Civil Service retirement benefits and you
chose the alternative annuity
CAUTION
option, see Pub. 721 to figure
the taxable part of your annuity. Do not use
the worksheet on page 23.
Fully taxable pensions and annuities
also include military retirement pay shown
on Form 1099-R. For details on military
disability pensions, see Pub. 525. If you
received a Form RRB-1099-R, see
Pub. 575 to find out how to report your
benefits.
the worksheet on page 23 if you are a retired public safety officer and want to make
the election to exclude from income certain
retirement plan distributions of up to
$3,000 paid directly to the provider of your
accident, health, or long-term care insurance. Instead, use the worksheet in Pub.
575. You must use the Pub. 575 worksheet
to claim the exclusion even if a taxable
amount is shown in box 2a of Form
1099-R, because the exclusion is not taken
into account in determining that amount.
Report your total distributions on line
16a and the taxable amount on line 16b.
Enter “PSO” next to line 16b.
Partially Taxable Pensions and
Annuities
Enter the total pension or annuity payments
you received in 2007 on line 16a. If your
Form 1099-R does not show the taxable
amount, you must use the General Rule
explained in Pub. 939 to figure the taxable
part to enter on line 16b. But if your annuity starting date (defined below) was after
July 1, 1986, see Simplified Method below
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 $380 fee. For details,
see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 16b. But you may be able to report a
lower taxable amount by using the General
Rule or the Simplified Method.
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.
Lines 16a and 16b
Simplified Method
Pensions and Annuities
You must use the Simplified Method if either of the following applies.
You should receive a Form 1099-R showing the amount of your pension and annuity
payments, including distributions from
401(k) and 403(b) plans. See this page and
page 23 for details on rollovers and
lump-sum distributions. Do not include the
following payments on lines 16a and 16b.
Instead, report them on line 7.
• Disability pensions received before
you reach the minimum retirement age set
by your employer.
• Corrective distributions (including
any earnings) of excess salary deferrals or
excess contributions to retirement plans.
The plan must advise you of the year(s) the
distributions are includible in income.
If you must use the Simplified Method,
complete the worksheet on page 23 to figure the taxable part of your pension or annuity. For more details on the Simplified
Method, see Pub. 575 or Pub. 721 for U.S.
Civil Service retirement benefits.
1. Your annuity starting date (defined
above) 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.
Need more information or forms? See page 80.
- 22 -
!
Retired public safety officer. Do not use
Age (or Combined Ages) at
Annuity Starting Date
If you are the retiree, use your age on the
annuity starting date. If you are the survivor
of a retiree, use the retiree’s age on his or
her annuity starting date. But if your annuity starting date was after 1997 and the
payments are for your life and that of your
beneficiary, use your 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
does not include pre-tax contributions.
Your net investment should be shown in
box 9b of Form 1099-R for the first year
you received payments from the plan.
Rollovers
Generally, a qualified rollover is a tax-free
distribution of cash or other assets from one
retirement plan that is contributed to another plan within 60 days of receiving the
distribution. Use lines 16a and 16b to report
a qualified rollover, including a direct rollover, from one qualified employer’s plan to
another or to an IRA or SEP.
Enter on line 16a the total distribution
before income tax or other deductions were
withheld. This amount should be shown in
box 1 of Form 1099-R. From the total on
line 16a, subtract any contributions (usually shown in box 5) that were taxable to
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Form 1040 — Lines 16a Through 20b
you when made. From that result, subtract
the amount of the qualified rollover. Enter
the remaining amount, even if zero, on
line 16b. Also, enter ‘‘Rollover’’ next to
line 16b.
Special rules apply to partial rollovers
of property. For more details on rollovers,
including distributions under qualified domestic relations orders, see Pub. 575.
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 was not
rolled over in a qualified rollover. For details, see the instructions for line 60 on
page 41.
Enter the total distribution on line 16a
and the taxable part on line 16b.
You may be able to pay less tax
on the distribution if you were
born before January 2, 1936, or
you are the beneficiary of a deceased employee who was born before January 2, 1936. For details, see Form 4972.
TIP
Simplified Method Worksheet—Lines 16a and 16b
Before you begin:
Keep for Your Records
⻫
If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any
death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form
1040, line 16b. Enter the total pension or annuity payments received in 2007 on Form 1040, line 16a.
1. Enter the total pension or annuity payments received in 2007. Also, enter this amount on Form 1040,
line 16a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of
last year’s worksheet on line 4 below (even if the amount of your pension or annuity has changed).
Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate number
from Table 2 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet
last year, enter the amount from line 10 of last year’s worksheet . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040,
line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R 9.
10. Was your annuity starting date before 1987?
Yes.
No.
STOP
Leave line 10 blank.
Add lines 6 and 8. This is the amount you have recovered tax free through 2007. You will need this number when
you fill out this worksheet next year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Table 1 for Line 3 Above
IF the age at annuity starting date
(see page 27) was . . .
55 or under
56 – 60
61 – 65
66 – 70
71 or older
AND your annuity starting date was —
before November 19, 1996,
after November 18, 1996,
enter on line 3 . . .
enter on line 3 . . .
300
260
240
170
120
360
310
260
210
160
Table 2 for Line 3 Above
IF the combined ages at annuity
starting date (see page 27) were . . .
THEN enter on line 3 . . .
110 or under
111 – 120
121 – 130
131 – 140
141 or older
410
360
310
260
210
- 23 -
Need more information or forms? See page 80.
Page 24 of 91 of Instructions 1040
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Form 1040 — Lines 20a and 20b
• Prizes and awards.
• Gambling winnings, including lotter-
Line 19
Line 21
Unemployment
Compensation
Other Income
You should receive a Form 1099-G showing the total unemployment compensation
paid to you in 2007. If you made contributions to a governmental unemployment
compensation program, see Pub. 525 to determine the amount to report.
If you received an overpayment of unemployment compensation in 2007 and
you repaid any of it in 2007, subtract the
amount you repaid from the total amount
you received. Enter the result on line 19.
Also, enter “Repaid” and the amount you
repaid on the dotted line next to line 19. If,
in 2007, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the
amount repaid on Schedule A, line 23. But
if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to
report the repayment.
Lines 20a and 20b
Social Security Benefits
You should receive a Form SSA-1099
showing in box 3 the total social security
benefits paid to you. Box 4 will show the
amount of any benefits you repaid in 2007.
If you received railroad retirement benefits
treated as social security, you should receive a Form RRB-1099.
Use the worksheet on page 25 to see if
any of your benefits are taxable.
Exception. Do not use the worksheet on
page 25 if any of the following applies.
• You made contributions to a traditional IRA for 2007 and you or your spouse
were covered by a retirement plan at work
or through self-employment. Instead, use
the worksheets in Pub. 590 to see if any of
your social security benefits are taxable and
to figure your IRA deduction.
• You repaid any benefits in 2007 and
your total repayments (box 4) were more
than your total benefits for 2007 (box 3).
None of your benefits are taxable for 2007.
Also, you may be able to take an itemized
deduction or a credit for part of the excess
repayments if they were for benefits you
included in gross income in an earlier year.
For more details, see Pub. 915.
• You file Form 2555, 2555-EZ, 4563,
or 8815, or you exclude employer-provided
adoption benefits or income from sources
within Puerto Rico. Instead, use the worksheet in Pub. 915.
Do not report on this line any
income from self-employment
or fees received as a notary
CAUTION
public. Instead, you must use
Schedule C, C-EZ, or F, even if you do not
have any business expenses. Also, do not
report on line 21 any nonemployee compensation shown on Form 1099-MISC. Instead, see the chart on page 9 to find out
where to report that income.
Use line 21 to report any income not
reported elsewhere on your return or other
schedules. See the examples below. List the
type and amount of income. If necessary,
show the required information on an attached statement. For more details, see
Miscellaneous Income in Pub. 525.
!
Do not report any nontaxable
amounts on line 21. Nontaxable
amounts include child support;
money or property that was inherited, willed to you, or received as a gift;
or life insurance proceeds received because
of a person’s death (other than from certain
employer-owned life insurance contracts).
Examples of income to report on line 21
are:
• Taxable distributions from a Coverdell education savings account (ESA) or a
qualified tuition program (QTP). Distributions from these accounts may be taxable if
(a) they are more than the qualified higher
education expenses of the designated beneficiary in 2007, and (b) they were not included in a qualified rollover. Nontaxable
distributions from these accounts, including rollovers, do not have to be reported on
Form 1040. See Pub. 970.
TIP
You may have to pay an additional tax if you received a taxable distribution from a
CAUTION
Coverdell ESA or a QTP. See
the Instructions for Form 5329.
!
• Taxable distributions from a health
savings account (HSA) or an Archer MSA.
Distributions from these accounts may be
taxable if (a) they are more than the unreimbursed qualified medical expenses of
the account beneficiary or account holder
in 2007, and (b) they were not included in a
qualified rollover. See Pub. 969.
You may have to pay an additional tax if you received a taxable distribution from an HSA
CAUTION
or an Archer MSA. See the Instructions for Form 8889 for HSAs or the
Instructions for Form 8853 for Archer
MSAs.
• Amounts deemed to be income from
an HSA because you failed to maintain
high deductible health plan coverage. See
Form 8889, Part III.
!
Need more information or forms? See page 80.
- 24 -
ies, 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 28,
on page A-7.
TIP
Attach Form(s) W-2G to
Form 1040 if any federal income tax was withheld.
• Jury duty pay. Also, see the instructions for line 36 on page 31.
• Alaska Permanent Fund dividends.
• Alternative trade adjustment assistance payments. These payments should be
shown in box 5 of Form 1099-G.
• 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 Pub. 525 for details on how to figure the amount to report.
• Income from the rental of personal
property if you engaged in the rental for
profit but were not in the business of renting such property. Also, see the instructions
for line 36 on page 31.
• Income from an activity not engaged
in for profit. See Pub. 535.
• 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 line 44 on page 33.
• 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.
Adjusted Gross
Income
Line 23
Educator Expenses
If you were an eligible educator in 2007,
you can deduct up to $250 of qualified expenses you paid in 2007. If you and your
spouse are filing jointly and both of you
were eligible educators, the maximum deduction is $500. However, neither spouse
Page 25 of 91 of Instructions 1040
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Form 1040 — Lines 20a and 20b
Social Security Benefits Worksheet—Lines 20a and 20b
Before you begin:
⻫
⻫
⻫
⻫
Keep for Your Records
Complete Form 1040, lines 21 and 23 through 32, if they apply to you.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the
instructions for line 36 on page 31).
If you are married filing separately and you lived apart from your spouse for all of 2007,
enter “D” to the right of the word “benefits” on line 20a.
Be sure you have read the Exception on page 24 to see if you can use this worksheet
instead of a publication to find out if any of your benefits are taxable.
1. Enter the total amount from box 5 of all your Forms SSA-1099 and
Forms RRB-1099. Also, enter this amount on Form 1040, line 20a . . . . . . 1.
2. Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the total of the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17
through 19, and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount, if any, from Form 1040, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Add lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the total of the amounts from Form 1040, lines 23 through 32, and any write-in adjustments
you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Is the amount on line 6 less than the amount on line 5?
No. STOP
None of your social security benefits are taxable. Enter -0- on Form 1040, line
20b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. If you are:
• Married filing jointly, enter $32,000
• Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2007,
enter $25,000
. . . . . . . . . . . . . . 8.
• Married filing separately and you lived with your spouse at any time
in 2007, skip lines 8 through 15; multiply line 7 by 85% (.85) and
enter the result on line 16. Then go to line 17
9. Is the amount on line 8 less than the amount on line 7?
No. STOP None of your social security benefits are taxable. Enter -0- on Form 1040, line
20b. If you are married filing separately and you lived apart from your spouse
for all of 2007, be sure you entered “D” to the right of the word “benefits” on
line 20a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying
widow(er), or married filing separately and you lived apart from your spouse for all of 2007 . . . 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% (.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Multiply line 1 by 85% (.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040, line 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
}
TIP
If any of your benefits are taxable for 2007 and they include a lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Pub. 915 for details.
- 25 -
Need more information or forms? See page 80.
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Form 1040 — 0
can deduct more than $250 of his or her
qualified expenses. 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 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 educational
field. A necessary expense is one that is
helpful and appropriate for your profession
as an educator. An expense does not have
to be required to be considered necessary.
Qualified expenses do not 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.
• A nontaxable distribution of Coverdell education savings account earnings.
• Any reimbursements you received for
these expenses that were not reported to
you in box 1 of your Form W-2.
For more details, use TeleTax topic 458
(see page 81).
Line 24
Certain Business Expenses
of Reservists, Performing
Artists, and Fee-Basis
Government Officials
Include the following deductions on
line 24.
• Certain business expenses of 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 or
2106-EZ.
Line 25
Health Savings Account
(HSA) Deduction
You may be able to take this deduction if
contributions (other than employer contri-
butions, rollovers, and qualified HSA funding distributions from an IRA) were made
to your HSA for 2007. See Form 8889.
Line 26
Moving Expenses
If you moved in connection with your job
or business or started a new job, you may
be able to take this deduction. But your new
workplace must be at least 50 miles farther
from your old home than your old home
was from your old workplace. If you had no
former workplace, your new workplace
must be at least 50 miles from your old
home. Use TeleTax topic 455 (see page 81)
or see Form 3903.
Line 27
One-Half 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.
Line 28
Self-Employed SEP, SIMPLE,
and Qualified Plans
If you were self-employed or a partner, you
may be able to take this deduction. See
Pub. 560 or, if you were a minister, Pub.
517.
Line 29
Self-Employed Health
Insurance Deduction
You may be able to deduct the amount you
paid for health insurance for yourself, your
spouse, and your dependents if any of the
following applies.
• You were self-employed and had a net
profit for the year.
• You used one of the optional methods
to figure your net earnings from self-employment on Schedule SE.
• You received wages in 2007 from an
S corporation in which you were a
more-than-2% shareholder. Health insurance benefits paid for you may be shown in
box 14 of Form W-2.
The insurance plan must be established
under your business. 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
Need more information or forms? See page 80.
- 26 -
a month in 2007, amounts paid for health
insurance coverage for that month cannot
be used to figure the deduction. For 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 cannot use
amounts paid for health insurance coverage
for September through December to figure
your deduction.
For more details, see Pub. 535.
Note. If, during 2007, you were an eligible
trade adjustment assistance (TAA) recipient, alternative TAA recipient, or Pension
Benefit Guaranty Corporation pension recipient, you must complete Form 8885
before completing the worksheet on page
27. When figuring the amount to enter on
line 1 of the worksheet on page 27, do not
include:
• Any amounts you included on Form
8885, line 4,
• Any qualified health insurance premiums you paid to “U.S. Treasury-HCTC,” or
• Any health coverage tax credit advance payments shown in box 1 of Form
1099-H.
If you qualify to take the deduction, use
the worksheet on page 27 to figure the
amount you can deduct.
Exception. Use Pub. 535 instead of the
worksheet on page 27 to figure your deduction if any of the following applies.
• You had more than one source of income subject to self-employment tax.
• You file Form 2555 or 2555-EZ.
• You are using amounts paid for qualified long-term care insurance to figure the
deduction.
Line 30
Penalty on Early Withdrawal
of Savings
The Form 1099-INT or Form 1099-OID
you received will show the amount of any
penalty you were charged.
Lines 31a and 31b
Alimony Paid
If you made payments to or for your spouse
or former spouse under a divorce or separation instrument, you may be able to take
this deduction. Use TeleTax topic 452 (see
page 81) or see Pub. 504.
Page 27 of 91 of Instructions 1040
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Form 1040 — 0
Self-Employed Health Insurance Deduction Worksheet—Line 29
Before you begin:
⻫
⻫
Keep for Your Records
If, during 2007, you were an eligible trade adjustment assistance (TAA) recipient,
alternative TAA recipient, or Pension Benefit Guaranty Corporation pension recipient, see
the Note on page 26.
Be sure you have read the Exception on page 26 to see if you can use this worksheet
instead of Pub. 535 to figure your deduction.
1. Enter the total amount paid in 2007 for health insurance coverage established under your business
for 2007 for you, your spouse, and your dependents. But do not include amounts for any month you
were eligible to participate in an employer-sponsored health plan. Also do not include amounts paid
from retirement plan distributions that were nontaxable because you are a retired public safety
officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your net profit* and any other earned income** from the business under which the insurance
plan is established, minus any deductions on Form 1040, lines 27 and 28 . . . . . . . . . . . . . . . . . . . . 2.
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on
Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
* If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the
amount from Schedule SE, Section B, line 4b.
** Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. It does not 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.
Line 32
IRA Deduction
If you made any nondeductible
contributions to a traditional individual retirement arrangement (IRA) for 2007, you must
report them on Form 8606.
TIP
If you made contributions to a traditional IRA for 2007, 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 line 11. 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 statement
should be sent to you by May 31, 2008, that
shows all contributions to your traditional
IRA for 2007.
Use the worksheet on pages 28 and 29 to
figure the amount, if any, of your IRA deduction. But read the following list before
you fill in the worksheet.
1. If you were age 701⁄2 or older at the
end of 2007, you cannot deduct any contributions made to your traditional IRA for
2007 or treat them as nondeductible contributions.
2. You cannot deduct contributions to a
Roth IRA. But you may be able to take the
retirement savings contributions credit. See
the instructions for line 53 on page 41.
If you made contributions to
both a traditional IRA and a
Roth IRA for 2007, do not use
CAUTION
the worksheet on pages 28 and
29. Instead, see Pub. 590 to figure the
amount, if any, of your IRA deduction.
!
3. You cannot deduct elective deferrals
to a 401(k) plan, section 457 plan, SIMPLE
plan, or the federal Thrift Savings Plan.
These amounts are not included as income
in box 1 of your Form W-2. But you may be
able to take the retirement savings contributions credit. See the instructions for line
53 on page 41.
4. If you made contributions to your
IRA in 2007 that you deducted for 2006, do
not 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 7 of Form 1099-MISC, do not include
that income on line 8 of the worksheet. The
income should be shown in (a) box 11 of
your Form W-2, (b) box 12 of your Form
W-2 with code Z, or (c) box 15b of Form
1099-MISC. If it is not, 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
- 27 -
the total IRA deduction for you and your
spouse on line 32.
7. Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and
15b on page 21.
8. Do not include trustees’ fees that
were billed separately and paid by you for
your IRA. These fees can be deducted only
as an itemized deduction on Schedule A.
9. Do not include any repayments of
qualified reservist distributions. You cannot deduct them. For information on how to
report these repayments, see Qualified reservist repayments in Pub. 590.
10. If the total of your IRA deduction on
line 32 plus any nondeductible contribution
to your traditional IRAs shown on Form
8606 is less than your total traditional IRA
contributions for 2007, see Pub. 590 for
special rules.
11. You may be able to deduct up to an
additional $3,000 if you were a participant
in a 401(k) plan and your employer was in
chapter 11 bankruptcy in an earlier year.
See Pub. 590 for details. If this applies to
you, do not use the worksheet on pages 28
and 29. Instead, use the worksheet in the
publication.
By April 1 of the year after the
year in which you turn age 701⁄2,
you must start taking minimum
required distributions from
your traditional IRA. If you do not, you
may have to pay a 50% additional tax on
the amount that should have been distrib-
TIP
Need more information or forms? See page 80.
Page 28 of 91 of Instructions 1040
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Form 1040 — Line 32
uted. For details, including how to figure
the minimum required distribution, see
Pub. 590.
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 cannot deduct them.
In any case, the income earned on your IRA
contributions is not taxed until it is paid to
you.
The “Retirement plan” box in box 13 of
your Form W-2 should be checked if you
were covered by a plan at work even if you
were not vested in the plan. You are also
covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan
and you file Form 2555, 2555-EZ, or 8815,
or you exclude employer-provided adoption benefits, see Pub. 590 to figure the
amount, if any, of your IRA deduction.
Married persons filing separately. If you
were not covered by a retirement plan but
your spouse was, you are considered covered by a plan unless you lived apart from
your spouse for all of 2007.
IRA Deduction Worksheet—Line 32
Before you begin:
⻫
⻫
Keep for Your Records
Be sure you have read the list on page 27.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on
page 31).
Your IRA
1a.
b.
2.
3.
4.
5.
6.
Were you covered by a retirement plan (see page 27)? . . . . . . . . . . . . . . . . . . . . .
Yes
No
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly),
skip lines 2 through 6, enter $4,000 ($5,000 if age 50 or older at the end of 2007) on
line 7a (and 7b if applicable), and go to line 8. Otherwise, go to line 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 2007, enter $62,000
• Qualifying widow(er), enter $103,000
2a.
• Married filing jointly, enter $103,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $166,000 for the person who was not
covered by a plan
• Married filing separately and you lived with your spouse at any time in 2007,
enter $10,000
Enter the amount from Form 1040, line 22 . . . . . . . . . . . 3.
Enter the total of the amounts from Form 1040, lines 23
through 31a, plus any write-in adjustments you entered on
the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . 4.
Subtract line 4 from line 3. If married filing jointly, enter the result in both columns
5a.
Is the amount on line 5 less than the amount on line 2?
None of your IRA contributions are deductible. For details on
No.
STOP
nondeductible IRA contributions, see Form 8606.
Subtract line 5 from line 2 in each column. Follow the instruction below
Yes.
that applies to you.
• If single, head of household, or married filing separately, and the
result is $10,000 or more, enter $4,000 ($5,000 if age 50 or older
at the end of 2007) on line 7 for that column and go to line 8.
Otherwise, go to line 7.
6a.
• If married filing jointly or qualifying widow(er), and the result
is $20,000 or more ($10,000 or more in the column for the IRA
of a person who was not covered by a retirement plan), enter
$4,000 ($5,000 if age 50 or older at the end of 2007) on line 7
for that column and go to line 8. Otherwise, go to line 7.
Multiply lines 6a and 6b by the percentage below that applies to you. If the result
is not 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 40% (.40) (or
by 50% (.50) in the column for the IRA of a person who is age 50 or older at
the end of 2007)
7a.
• Married filing jointly or qualifying widow(er), multiply by 20% (.20) (or by 25%
(.25) in the column for the IRA of a person who is age 50 or older at the end of
2007). But if you checked “No” on either line 1a or 1b, then in the column
for the IRA of the person who was not covered by a retirement plan, multiply
by 40% (.40) (or by 50% (.50) if age 50 or older at the end of 2007).
}
}
7.
}
Need more information or forms? See page 80.
- 28 -
Spouse’s IRA
1a.
1b.
2b.
5b.
6b.
7b.
Yes
No
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Form 1040 — Line 32
IRA Deduction Worksheet—Line 32 (continued)
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. See page 27
for exceptions
• Alimony and separate maintenance payments reported
on Form 1040, line 11
• Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q
9. Enter the earned income you (and your spouse if filing
jointly) received as a self-employed individual or a
partner. Generally, this is your (and your spouse’s if
filing jointly) net earnings from self-employment if
your personal services were a material
income-producing factor, minus any deductions on
Form 1040, lines 27 and 28. If zero or less, enter -0-.
For more details, see Pub. 590 . . . . . . . . . . . . . . . . . .
10. Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . .
}
8.
9.
10.
If married filing jointly and line 10 is less than $8,000 ($9,000 if one
spouse is age 50 or older at the end of 2007; $10,000 if both spouses
are age 50 or older at the end of 2007), stop here and see Pub. 590
CAUTION
to figure your IRA deduction.
Enter traditional IRA contributions made, or that will be made by April 15,
2008, for 2007 to your IRA on line 11a and to your spouse’s IRA on line 11b 11a.
On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the
smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the
amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if
you want, you can deduct a smaller amount and treat the rest as a nondeductible
contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a.
!
11.
12.
TIP
11b.
12b.
You may be able to take the
retirement savings contributions credit. See the instructions
for line 53 on page 41.
- 29 -
Need more information or forms? See page 80.
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Form 1040 — Line 33
qualified higher education expenses for any
of the following individuals.
Line 33
Student Loan Interest
Deduction
You can take this deduction only if all of
the following apply.
• You paid interest in 2007 on a qualified student loan (see below).
• Your filing status is any status except
married filing separately. However, you
cannot take this deduction if your filing
status is head of household and you entered
“NRA spouse” on line 4 because your
spouse was a nonresident alien.
• Your modified adjusted gross income
(AGI) is less than: $70,000 if single, head
of household, or qualifying widow(er);
$140,000 if married filing jointly. Use lines
2 through 4 of the worksheet below to figure your modified AGI.
• You, or your spouse if filing jointly,
are not claimed as a dependent on
someone’s (such as your parent’s) 2007 tax
return.
Use the worksheet below to figure your
student loan interest deduction.
Exception. Use Pub. 970 instead of the
worksheet below to figure your student
loan interest deduction if you file Form
2555, 2555-EZ, or 4563, or you exclude
income from sources within Puerto Rico.
Qualified student loan. A qualified student
loan is any loan you took out to pay the
1. Yourself or your spouse.
2. Any person who was your dependent
when the loan was taken out.
3. Any person you could have claimed
as a dependent for the year the loan was
taken out except that:
a. The person filed a joint return,
b. The person had gross income that was
equal to or more than the exemption
amount for that year ($3,400 for 2007), or
c. You, or your spouse if filing jointly,
could be claimed as a dependent on someone else’s return.
The person for whom the expenses were
paid must have been an eligible student
(see this page). However, a loan is not 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. To find out who
is a related person, 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.
Student Loan Interest Deduction Worksheet—Line 33
Before you begin:
⻫
⻫
An eligible educational institution includes
most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.
• Employer-provided educational assistance benefits that are not included in box 1
of Form(s) W-2.
• Excludable U.S. series EE and I savings bond interest from Form 8815.
• A nontaxable distribution of qualified
tuition program earnings.
• A nontaxable distribution of Coverdell education savings account earnings.
• Any scholarship, educational assistance allowance, or other payment (but not
gifts, inheritances, etc.) excluded from income.
For more details on these expenses, see
Pub. 970.
Eligible student. An eligible student is a
person who:
• Was enrolled in a degree, certificate,
or other program (including a program of
study abroad that was approved for credit
by the institution at which the student was
enrolled) leading to a recognized educational credential at an eligible educational
institution, and
• Carried at least half the normal
full-time workload for the course of study
he or she was pursuing.
Keep for Your Records
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for
line 36 on page 31).
Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to
figure your deduction.
1. Enter the total interest you paid in 2007 on qualified student loans (see above). Do not enter more than $2,500 1.
2. Enter the amount from Form 1040, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Enter the amount shown below for your filing status.
• Single, head of household, or qualifying widow(er) — $55,000
. . . . . . . . . . . 5.
• Married filing jointly — $110,000
6. Is the amount on line 4 more than the amount on line 5?
No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
}
7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least
three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on
Schedule A, C, E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Need more information or forms? See page 80.
- 30 -
.
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Form 1040 — Lines 34 Through 40
Line 34
Tuition and Fees Deduction
If you paid qualified tuition and fees for
yourself, your spouse, or your
dependent(s), you may be able to take this
deduction. See Form 8917.
You may be able to take a credit
for your educational expenses
TIP
instead of a deduction. See the
instructions for line 49 on page
37 for details.
Line 35
Domestic Production
Activities Deduction
You may be able to deduct up to 6% of
your qualified production activities income
from the following activities.
1. Construction of real property performed in the United States.
2. Engineering or architectural services
performed in the United States for construction of real property in the United
States.
3. Any lease, rental, license, sale, exchange, or other disposition of:
a. Tangible personal property, computer
software, and sound recordings that you
manufactured, produced, grew, or extracted in whole or in significant part
within the United States,
b. Any qualified film you produced,
c. Electricity, natural gas, or potable
water you produced in the United States.
The deduction does not apply to income
derived from:
• The sale of food and beverages you
prepared at a retail establishment;
• Property you leased, licensed, or
rented for use by any related person;
• The transmission or distribution of
electricity, natural gas, or potable water; or
• The lease, rental, license, sale, exchange, or other disposition of land.
For details, see Form 8903 and its instructions.
Line 36
Include in the total on line 36 any of the
following write-in adjustments. To find out
if you can take the deduction, see the form
or publication indicated. On the dotted line
next to line 36, enter the amount of your
deduction and identify it as indicated.
• Archer MSA deduction (see Form
8853). Identify as “MSA.”
• Jury duty pay if you gave the pay to
your employer because your employer paid
your salary while you served on the jury.
Identify as “Jury Pay.”
• Deductible expenses related to income reported on line 21 from the rental of
personal property engaged in for profit.
Identify as “PPR.”
• Reforestation amortization and expenses (see Pub. 535). Identify as “RFST.”
• Repayment of supplemental unemployment benefits under the Trade Act of
1974 (see Pub. 525). Identify as “Sub-Pay
TRA.”
• Contributions to section
501(c)(18)(D) pension plans (see Pub.
525). Identify as “501(c)(18)(D).”
• Contributions by certain chaplains to
section 403(b) plans (see Pub. 517). Identify as “403(b).”
• Attorney fees and court costs for actions settled or decided after October 22,
2004, involving certain unlawful discrimination claims, but only to the extent of
gross income from such actions (see Pub.
525). Identify as “UDC.”
• Attorney fees and court costs paid by
you in connection with an award from the
IRS for information you provided after December 19, 2006, that substantially contributed to the detection of tax law violations,
up to the amount of the award includible in
your gross income. Identify as “WBF.”
• Your field of vision is 20 degrees or
less.
If your eye condition is not likely to
improve beyond the conditions listed
above, you can get a statement certified by
your eye doctor or registered optometrist to
this effect instead.
You must keep the statement for your
records.
Line 39b
If your filing status is married filing separately (box 3 is checked), and your spouse
itemizes deductions on his or her return,
check the box on line 39b. Also check that
box if you were a dual-status alien. But if
you were a dual-status alien and you file a
joint return with your spouse who was a
U.S. citizen or resident alien at the end of
2007 and you and your spouse agree to be
taxed on your combined worldwide income, do not check the box.
Line 40
Itemized Deductions or
Standard Deduction
In most cases, your federal income tax will
be less if you take the larger of your itemized deductions or standard deduction.
Line 37
If line 37 is less than zero, you may have a
net operating loss that you can carry to
another tax year. See the Instructions for
Form 1045 for details.
!
CAUTION
If you checked the box on line
39b, your standard deduction is
zero.
Itemized Deductions
To figure your itemized deductions, fill in
Schedule A.
Tax and Credits
Standard Deduction
Line 39a
If you were born before January 2, 1943, or
were blind at the end of 2007, check the
appropriate box(es) on line 39a. If you were
married and checked the box on Form
1040, line 6b, and your spouse was born
before January 2, 1943, or was blind at the
end of 2007, also check the appropriate
box(es) for your spouse. Be sure to enter
the total number of boxes checked.
Blindness
If you were partially blind as of December
31, 2007, you must get a statement certified
by your eye doctor or registered optometrist that:
• You cannot see better than 20/200 in
your better eye with glasses or contact
lenses, or
- 31 -
Most people can find their standard deduction by looking at the amounts listed under
“All others” to the left of Form 1040, line
40. But if you, or your spouse if filing
jointly, can be claimed as a dependent on
someone’s 2007 return or you checked any
box on line 39a, use the worksheet or the
chart on page 32, whichever applies, to figure your standard deduction. Also, if you
checked the box on line 39b, your standard
deduction is zero, even if you were born
before January 2, 1943, or were blind.
Nonresident alien spouse. If your filing
status is head of household and you entered
“NRA spouse” on line 4 because your
spouse was a nonresident alien at any time
during the year, see Pub. 501 for your standard deduction.
Need more information or forms? See page 80.
Page 32 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Line 40
Standard Deduction Worksheet for Dependents—Line 40
Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1.
Is your earned income* more than $550?
Yes. Add $300 to your earned income. Enter the total
. .......................
No. Enter $850
2.
Enter the amount shown below for your filing status.
• Single or married filing separately —$5,350
• Married filing jointly or qualifying widow(er) —$10,700
. ......................
• Head of household —$7,850
3.
Standard deduction.
a. Enter the smaller of line 1 or line 2. If born after January 1, 1943, and not blind, stop here and
enter this amount on Form 1040, line 40. Otherwise, go to line 3b . . . . . . . . . . . . . . . . . . . . . . .
b. If born before January 2, 1943, or blind, multiply the number on Form 1040, line 39a, by $1,050
($1,300 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . .
}
1.
}
2.
3a.
3b.
3c.
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It
also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the
amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27.
Standard Deduction Chart for People Who Were Born Before January 2, 1943, or Were
Blind—Line 40
Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet
above.
Enter the number from the box on
Form 1040, line 39a . . . . . . . . . . . . . . . 䊳
IF your filing
status is . . .
!
CAUTION
AND the number in
the box above is . . .
Do not use the number of exemptions
from line 6d.
THEN your standard
deduction is . . .
Single
1
2
$6,650
7,950
Married filing jointly
or
Qualifying widow(er)
1
2
3
4
$11,750
12,800
13,850
14,900
Married filing separately
1
2
3
4
$6,400
7,450
8,500
9,550
Head of household
1
2
$9,150
10,450
Need more information or forms? See page 80.
- 32 -
Page 33 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Line 40
Deduction for Exemptions Worksheet—Line 42
1.
Keep for Your Records
Is the amount on Form 1040, line 38, more than the amount shown on line 4 below for your filing status?
Multiply $3,400 by the total number of exemptions claimed on Form 1040, line 6d, and enter the
result on Form 1040, line 42.
No.
STOP
Yes.
Continue
䊲
2.
Multiply $3,400 by the total number of exemptions claimed on Form 1040, line 6d . . . . . . . . . . . . . . . . . . . .
3.
Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4.
Enter the amount shown below for your filing status.
• Single — $156,400
• Married filing jointly or qualifying widow(er) — $234,600
• Married filing separately — $117,300
• Head of household — $195,500
5.
6.
}
......
2.
4.
Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
Is line 5 more than $122,500 ($61,250 if married filing separately)?
Yes. Multiply $1,133 by the total number of exemptions claimed on Form 1040, line
6d. Enter the result here and on Form 1040, line 42. Do not complete the rest of
this worksheet.
No.
Divide line 5 by $2,500 ($1,250 if married filing separately). If the result is not a
whole number, increase it to the next higher whole number (for example, increase
0.0004 to 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7.
Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8.
Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9.
Divide line 8 by 1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10.
Deduction for exemptions. Subtract line 9 from line 2. Enter the result here and on
Form 1040, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Line 44
Tax
Include in the total on line 44 all of the
following taxes that apply.
• Tax on your taxable income. Figure
the tax using one of the methods described
on this page and page 34.
• Tax from Form 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 from Form 8889, Part III (relating
to health savings accounts). Check the appropriate box.
• 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 2007
for the student. See Form 8863 for more
details. Enter the amount and “ECR” on the
dotted line next to line 44.
• Additional tax on recapture of a charitable contribution deduction relating to the
contribution of a fractional interest in tangible personal property. See the instructions
for line 21 on page 24. Enter the amount
and “FITPP” on the dotted line next to line
44.
Do you want the IRS to figure the tax
on your taxable income for you?
❏
Yes. See Pub. 967 for details, including who is eligible and what to do. If you
have paid too much, we will send you a
refund. If you did not 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 that
begins on page 63 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 on
page 75.
However, do not use the Tax Table or
Tax Computation Worksheet to figure your
tax if any of the following applies.
Form 8615. Form 8615 must generally be
used to figure the tax for any child who was
under age 18 at the end of 2007, and who
had more than $1,700 of investment income, such as taxable interest, ordinary
dividends, or capital gains (including capital gain distributions). But if the child files
a joint return for 2007 or if neither of the
- 33 -
.
child’s parents was alive at the end of 2007,
do not use Form 8615 to figure the child’s
tax. Also, a child born on January 1, 1990,
is considered to be age 18 at the end of
2007. Do not use Form 8615 for such a
child.
Schedule D Tax Worksheet. If you have to
file Schedule D and Schedule D, line 18 or
19, is more than zero, use the Schedule D
Tax Worksheet on page D-10 of the Instructions for Schedule D to figure your
tax.
Qualified Dividends and Capital Gain Tax
Worksheet. If you do not have to use the
Schedule D Tax Worksheet (see above),
use the worksheet on page 35 to figure your
tax if any of the following applies.
• You reported qualified dividends on
Form 1040, line 9b.
• You do not have to file Schedule D
and you reported capital gain distributions
on Form 1040, line 13.
• You are filing Schedule D and Schedule D, lines 15 and 16, are both more than
zero.
Schedule J. If you had income from farm-
ing or fishing, your tax may be less if you
choose to figure it using income averaging
on Schedule J.
Need more information or forms? See page 80.
Page 34 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Line 44
Foreign Earned Income Tax Worksheet.
If you claimed the foreign earned income
exclusion or the housing exclusion on Form
2555 or Form 2555-EZ, you must figure
your tax using the worksheet below.
Foreign Earned Income Tax Worksheet—Line 44
Before you begin:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
⻫
Keep for Your Records
See the instructions above to see if you must use this worksheet to figure your tax.
Enter the amount from Form 1040, line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Enter the amount from Form 1040, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Subtract line 2 from line 1. If less than zero, enter the amount in parentheses 3.
Enter the amount from your (and your spouse’s, if
filing jointly) Form 2555, line 45, or Form 2555-EZ,
line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Enter the total amount of any itemized deductions you
could not claim because they are related to excluded
income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 6.
Combine lines 3 and 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 7.
Tax on amount on line 7. Use the Tax Table, Tax Computation Worksheet, Schedule D Tax
Worksheet*, Qualified Dividends and Capital Gain Tax Worksheet*, or Form 8615**, whichever
applies. See the instructions for line 44 that begin on page 33 to see which tax computation
method applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Tax on amount on line 6. Use the Tax Table or Tax Computation Worksheet, whichever applies 9.
Subtract line 9 from line 8. Enter the result. If zero or less, enter -0-. Also include this amount on
Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
*Enter the amount from line 7 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 8 above. Complete the rest of either of those worksheets according to the
worksheet’s instructions. Then complete lines 9 and 10 above.
**If you use Form 8615 to figure the tax on line 8 above, enter the amount from line 7 above on line 4 of Form 8615. If the child’s parent
files Form 2555 or 2555-EZ, enter the amounts from lines 7 and 8 of the parent’s Foreign Earned Income Tax Worksheet on lines 6 and 10,
respectively, of Form 8615. Complete the rest of Form 8615 according to its instructions. Then complete lines 9 and 10 above .
Need more information or forms? See page 80.
- 34 -
Page 35 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Line 44
Qualified Dividends and Capital Gain Tax Worksheet—Line 44
Before you begin:
⻫
⻫
Keep for Your Records
See the instructions for line 44 that begin on page 33 to see if you can use this worksheet to
figure your tax.
If you do not have to file Schedule D and you received capital gain distributions, be sure
you checked the box on line 13 of Form 1040.
1. Enter the amount from Form 1040, line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Form 1040, line 9b . . . . . . . . . . .
2.
3. Are you filing Schedule D?
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or line 16 is a
loss, enter -03.
No. Enter the amount from Form 1040, line 13
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. If you are claiming investment interest expense on Form
4952, enter the amount from line 4g of that form.
Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of:
• The amount on line 1, or
• $31,850 if single or married filing separately,
. . . . . . . . . . . 8.
$63,700 if married filing jointly or qualifying widow(er),
$42,650 if head of household.
9. Is the amount on line 7 equal to or more than the amount on line 8?
Yes. Skip lines 9 through 11; go to line 12 and check the ‘‘No’’ box.
No. Enter the amount from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Multiply line 10 by 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Are the amounts on lines 6 and 10 the same?
Yes. Skip lines 12 through 15; go to line 16.
No. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter the amount from line 10 (if line 10 is blank, enter -0-) . . . . . . . . . . . . . . 13.
14. Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Multiply line 14 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Figure the tax on the amount on line 7. Use the Tax Table or Tax Computation Worksheet,
whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Add lines 11, 15, and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Figure the tax on the amount on line 1. Use the Tax Table or Tax Computation Worksheet,
whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Tax on all taxable income. Enter the smaller of line 17 or line 18. Also include this amount on
Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
}
}
- 35 -
Need more information or forms? See page 80.
Page 36 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Line 45
Exception. Fill in Form 6251 instead of
Line 45
Alternative Minimum Tax
Use the worksheet below to see if you
should fill in Form 6251.
TIP
using the worksheet below if you claimed
or received any of the following items.
• Accelerated depreciation.
• Stock by exercising an incentive stock
option and you did not dispose of the stock
in the same year.
• Tax-exempt interest from private activity bonds.
• Intangible drilling, circulation, research, experimental, or mining costs.
(Continued on page 37)
An electronic version of this
worksheet is available on
www.irs.gov. Enter “AMT Assistant” in the Search box on the
website.
Worksheet To See if You Should Fill in Form 6251—Line 45
Before you begin:
⻫
⻫
Keep for Your Records
Be sure you have read the Exception above to see if you must fill in Form 6251 instead of using this
worksheet.
If you are claiming the foreign tax credit (see the instructions for Form 1040, line 51, on page 37), enter
that credit on line 51.
1. Are you filing Schedule A?
No. Skip lines 1 through 3; enter on line 4 the amount from Form 1040, line 38, and go to line 5.
Yes. Enter the amount from Form 1040, line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the smaller of the amount on Schedule A, line 4, or 2.5% (.025) of the amount on
Form 1040, line 38. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter the total of the amounts from Schedule A, lines 9 and 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Add lines 1 through 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter any tax refund from Form 1040, lines 10 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Enter the amount shown below for your filing status.
• Single or head of household — $33,750
• Married filing jointly or qualifying widow(er) — $45,000
......................
• Married filing separately — $22,500
8. Is the amount on line 6 more than the amount on line 7?
No. STOP You do not need to fill in Form 6251.
}
Yes. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Enter the amount shown below for your filing status.
• Single or head of household — $112,500
• Married filing jointly or qualifying widow(er) — $150,000
..............
• Married filing separately — $75,000
10. Is the amount on line 6 more than the amount on line 9?
No. Skip lines 10 and 11; enter on line 12 the amount from line 8, and go to line 13.
Yes. Subtract line 9 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Multiply line 10 by 25% (.25) and enter the result but do not enter more than line 7 above .
12. Add lines 8 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Is the amount on line 12 more than $175,000 ($87,500 if married filing separately)?
Yes. STOP Fill in Form 6251 to see if you owe the alternative minimum tax.
}
..
1.
.
.
.
.
.
.
.
.
.
.
2.
3.
4.
5.
6.
..
7.
..........
8.
..........
9.
. . . . . . . . . . 10.
. . . . . . . . . . 11.
. . . . . . . . . . 12.
No. Multiply line 12 by 26% (.26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Enter the amount from Form 1040, line 44, minus the total of any tax from Form 4972 and any amount
on Form 1040, line 51. If you used Schedule J to figure your tax, the amount for Form 1040, line 44,
must be refigured without using Schedule J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
Next. Is the amount on line 13 more than the amount on line 14?
Yes. Fill in Form 6251 to see if you owe the alternative minimum tax.
No. You do not owe alternative minimum tax and do not need to fill in Form 6251. Leave line 45
blank.
Need more information or forms? See page 80.
- 36 -
Page 37 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Lines 45 Through 50
• Amortization of pollution-control facilities or depletion.
• Income or (loss) from tax-shelter farm
activities or passive activities.
• Income from long-term contracts not
figured using the percentage-of-completion
method.
• Interest paid on a home mortgage not
used to buy, build, or substantially improve
your home.
• 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.
• Any general business credit.
• Qualified electric vehicle credit.
• Alternative motor vehicle credit.
• Alternative fuel vehicle refueling
property credit.
• Credit for prior year minimum tax.
Form 6251 should be filled in
for a child who was under age
18 at the end of 2007 if the
CAUTION
child’s adjusted gross income
from Form 1040, line 38, exceeds the
child’s earned income by more than
$6,300.
!
Line 47
Credit for Child and
Dependent Care Expenses
You may be able to take this credit if you
paid someone to care for:
1. Your qualifying child under age 13
whom you claim as your dependent.
2. Your disabled spouse who could not
care for himself or herself, and who lived
with you for more than half the year.
3. Any disabled person not able to care
for himself or herself, who lived with you
for more than half the year, and whom you
claim as a dependent.
4. Any disabled person not able to care
for himself or herself, who lived with you
for more than half the year, and whom you
could have claimed as a dependent except
that:
a. The person filed a joint return,
b. The person had $3,400 or more of
gross income, or
c. You, or your spouse if filing jointly,
could be claimed as a dependent on someone else’s 2007 return.
5. Your child whom you could not claim
as a dependent because of the rules for
Children of divorced or separated parents
that begin on page 16.
For details, use TeleTax topic 602 (see
page 81) or see Form 2441.
Line 48
Credit for the Elderly or the
Disabled
You may be able to take this credit if by the
end of 2007 (a) you were age 65 or older, or
(b) you retired on permanent and total disability and you had taxable disability income. But you usually cannot take the
credit if the amount on Form 1040, line 38,
is $17,500 or more ($20,000 or more if
married filing jointly and only one spouse
is eligible for the credit; $25,000 or more if
married filing jointly and both spouses are
eligible; $12,500 or more if married filing
separately). See Schedule R and its instructions for details.
Credit figured by the IRS. If you can take
this credit and you want us to figure it for
you, see the Instructions for Schedule R.
• 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 with pigmented coatings
primarily designed to reduce heat gain in
your home.
You may also be able to take this credit
for the cost of any of the following items if
the items meet certain performance and
quality standards.
• Certain electric heat pump water heaters, electric heat pumps, geothermal heat
pumps, central air conditioners, and natural
gas, propane, or oil water heaters.
• A qualified natural gas, propane, or oil
furnace or hot water boiler.
• An advanced main air circulating fan
used in a natural gas, propane, or oil furnace.
For details, see the Instructions for
Form 5695.
Residential energy efficient property
credit. You may be able to take this credit
Line 49
Education Credits
If you (or your dependent) paid qualified
expenses in 2007 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 cannot take
an education credit if any of the following
applies.
• You, or your spouse if filing jointly,
are claimed as a dependent on someone’s
(such as your parent’s) 2007 tax return.
• Your filing status is married filing
separately.
• The amount on Form 1040, line 38, is
$57,000 or more ($114,000 or more if married filing jointly).
• You are taking a deduction for tuition
and fees on Form 1040, line 34, for the
same student.
• You, or your spouse, were a nonresident alien for any part of 2007 unless your
filing status is married filing jointly.
if you paid for any of the following during
2007.
• 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 fuel cell property installed
on or in connection with your main home
located in the United States.
For details, see the Instructions for
Form 5695.
Special rule. 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.
Line 51
Foreign Tax Credit
Line 50
Residential Energy Credits
Complete Form 5695 to claim either of the
following credits.
Nonbusiness energy property credit. You
may be able to take this credit for any of the
following improvements to your main
home located in the United States in 2007 if
they are new and meet certain requirements
for energy efficiency.
- 37 -
If you paid income tax to a foreign country,
you may be able to take this credit. Generally, you must complete and attach Form
1116 to do so.
Exception. You do not have to complete
Form 1116 to take this credit if all five of
the following apply.
1. All of your gross foreign source income was from interest and dividends and
all of that income and the foreign tax paid
on it were reported to you on Form
Need more information or forms? See page 80.
Page 38 of 91 of Instructions 1040
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Form 1040 — Lines 45 Through 50
1099-INT, Form 1099-DIV, or Schedule
K-1 (or substitute statement).
2. If you had dividend income from
shares of stock, you held those shares for at
least 16 days.
3. You are not filing Form 4563 or excluding income from sources within Puerto
Rico.
4. The total of your foreign taxes was
not more than $300 (not more than $600 if
married filing jointly).
5. All of your foreign taxes were:
a. Legally owed and not eligible for a
refund, and
b. Paid to countries that are recognized
by the United States and do not support
terrorism.
For more details on these requirements,
see the Instructions for Form 1116.
Need more information or forms? See page 80.
- 38 -
Do you meet all five requirements
above?
❏ Yes. Enter on line 51 the smaller of (a)
your total foreign taxes, or (b) the amount
on Form 1040, line 44.
❏ No. See Form 1116 to find out if you
can take the credit and, if you can, if you
have to file Form 1116.
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Form 1040 — Line 53
2. Are you claiming either of the following credits?
• Retirement savings contributions credit, Form 8880.
• Adoption credit, Form 8839.
Line 52—Child Tax Credit
Yes.
Three Steps To Take the Child Tax Credit!
Step 1.
Step 2.
Step 3.
Make sure you have a qualifying child for the child
tax credit (see the instructions for line 6c).
Make sure that for each qualifying child you either
checked the box on Form 1040, line 6c, column (4),
or completed Form 8901 (if the child is not your
dependent).
Answer the questions on this page to see if you can
use the worksheet on page 40 to figure your credit
or if you must use Pub. 972.
Questions
Who Must Use
Pub. 972
You must use Pub.
972 to figure your
child tax credit. You
will also need the
form(s) listed above
for any credit(s) you
are claiming.
STOP
No. Continue
䊲
3. Are you excluding income from Puerto Rico or are you
filing any of the following forms?
• Form 2555 or 2555-EZ (relating to foreign earned
income).
• Form 4563 (exclusion of income for residents of
American Samoa).
Pub.
972
Yes.
1. Is the amount on Form 1040, line 38, more than the amount
shown below for your filing status?
• Married filing jointly – $110,000
• Single, head of household, or qualifying widow(er) –
$75,000
• Married filing separately – $55,000
Yes.
STOP
STOP
You must use Pub.
972 to figure your
credit.
No. Use the worksheet on
page 40 to figure your
credit.
No. Go to question 2.
You must use Pub.
972 to figure your
credit.
- 39 -
Need more information or forms? See page 80.
Page 40 of 91 of Instructions 1040
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Form 1040 — Line 53
Child Tax Credit Worksheet—Line 52
CAUTION
Keep for Your Records
● To be a qualifying child for the child tax credit, the child must be under age 17 at the end
of 2007 and meet the other requirements listed on page 19.
● Do not use this worksheet if you answered “Yes” to question 1, 2, or 3 on page 42. Instead, use Pub. 972.
● If you are claiming the mortgage interest credit or District of Columbia first-time homebuyer credit, complete the
applicable credit form (Form 8396 or Form 8859, respectively) before you start this worksheet.
⫻ $1,000.
1.
Number of qualifying children:
Enter the result.
2.
Enter the amount from Form 1040, line 46.
3.
Add the amounts from Form 1040:
1
2
Line 47
Line 48
+
Line 49
+
Line 50
+
Line 51
+
3
Enter the total.
Line 54* +
*Include only the amounts, if any, from Form 8396, line 13, and Form 8859, line 13.
4.
Are the amounts on lines 2 and 3 the same?
Yes. STOP
You cannot take this credit because there is no tax
to reduce. However, you may be able to take the
additional child tax credit. See the TIP below.
4
No. Subtract line 3 from line 2.
5.
Is the amount on line 1 more than the amount on line 4?
Yes. Enter the amount from line 4.
Also, you may be able to take the
additional child tax credit. See the
TIP below.
No. Enter the amount from line 1.
TIP
其
This is your child tax
credit.
You may be able to take the additional child tax credit
on Form 1040, line 68, if you answered “Yes” on line 4 or
line 5 above.
● First, complete your Form 1040 through line 67.
● Then, use Form 8812 to figure any additional child tax
credit.
Need more information or forms? See page 80.
- 40 -
5
Enter this amount on
Form 1040, line 52.
1040
䊴
Page 41 of 91 of Instructions 1040
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Form 1040 — Lines 51 and 52
Line 53
Retirement Savings
Contributions Credit
You may be able to take this credit if you,
or your spouse if filing jointly, made (a)
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); or
(d) contributions to a 501(c)(18)(D) plan.
However, you cannot take the credit if
either of the following applies.
1. The amount on Form 1040, line 38, is
more than $26,000 ($39,000 if head of
household; $52,000 if married filing
jointly).
2. The person(s) who made the qualified
contribution or elective deferral (a) was
born after January 1, 1990, (b) is claimed as
a dependent on someone else’s 2007 tax
return, or (c) was a student (defined below).
You were a student if during any part of
5 calendar months of 2007 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 does not include an
on-the-job training course, correspondence
school, or school offering courses only
through the Internet.
For more details, use TeleTax topic 610
(see page 81) or see Form 8880.
Line 54
Include the following credits on line 54 and
check the appropriate box(es). To find out
if you can take the credit, see the form
indicated.
• Mortgage interest credit. If a state or
local government gave you a mortgage
credit certificate, see Form 8396.
• District of Columbia first-time
homebuyer credit. See Form 8859.
• Adoption credit. You may be able to
take this credit if you paid expenses to
adopt a child or you adopted a child with
special needs and the adoption became final in 2007. See the Instructions for Form
8839.
Line 55
Other Taxes
Other Credits
Include the following credits on line 55 and
check the appropriate box(es). If box c is
checked, also enter the applicable form
number. To find out if you can take the
credit, see the form or publication indicated.
• Credit for prior year minimum tax. If
you paid alternative minimum tax in a prior
year, see Form 8801.
• Qualified electric vehicle credit. This
credit does not apply to vehicles placed in
service after 2006. However, you may be
able to take the credit if you got a 2007
Schedule K-1 showing the credit or have an
unallowed passive activity credit from a
prior year. See Form 8834.
• General business credit. This 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.
• Empowerment zone and renewal
community employment credit. See
Form 8844.
• Credit for alcohol used as fuel. See
Form 6478.
• Renewable electricity, refined coal,
and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22,
2004, and Indian coal produced at facilities
placed in service after August 8, 2005. See
Form 8835, Section B.
• Work opportunity credit. See Form
5884.
• Credit for employer social security
and Medicare taxes paid on certain employee tips. See Form 8846.
• New York Liberty Zone business employee credit. If you have a carryforward of
this credit, see Form 5884.
• Qualified zone academy bond credit.
This credit applies only to S corporation
shareholders. See Form 8860.
• Clean renewable energy bond credit.
See Form 8912.
• Credit for Gulf tax credit bonds. See
Form 8912.
• Alternative motor vehicle credit. If
you placed an alternative motor vehicle
(such as a qualified hybrid vehicle) in service during 2007, see Form 8910.
• Alternative fuel vehicle refueling
property credit. See Form 8911.
- 41 -
Line 59
Unreported Social Security
and Medicare Tax from
Forms 4137 and 8919
Enter the total of any taxes from Form 4137
and Form 8919. Check the appropriate
box(es).
Form 4137. If you received tips of $20 or
more in any month and you did not report
the full amount to your employer, you must
pay the social security and Medicare or
railroad retirement (RRTA) tax on the unreported tips. You must also pay this tax if
your Form(s) W-2 shows allocated tips that
you are including in your income on Form
1040, line 7.
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 tax due on
CAUTION
tips you received but did not report to your employer.
!
Form 8919. If you are an employee who
received wages from an employer who did
not withhold social security and Medicare
tax from your wages, use Form 8919 to
figure your share of the unreported tax. Include the amount from line 6 of Form 8919
on Form 1040, line 7.
Line 60
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.
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 was not
rolled over in a qualified rollover contribution.
2. Excess contributions were made to
your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or health
savings accounts.
3. You received taxable distributions
from Coverdell ESAs or qualified tuition
programs.
Need more information or forms? See page 80.
Page 42 of 91 of Instructions 1040
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Form 1040 — Lines 63 Through 65
4. You were born before July 1, 1936,
and did not take the minimum required distribution from your IRA or other qualified
retirement plan.
Exception. If only item (1) applies and dis-
tribution code 1 is correctly shown in box 7
of Form 1099-R, you do not have to file
Form 5329. Instead, multiply the taxable
amount of the distribution by 10% (.10) and
enter the result on line 60. The taxable
amount of the distribution is the part of the
distribution you reported on Form 1040,
line 15b or line 16b, or on Form 4972.
Also, enter “No” under the heading “Other
Taxes” to the left of line 60 to indicate that
you do not have to file Form 5329. But if
distribution code 1 is incorrectly shown in
box 7 of Form 1099-R or you qualify for an
exception for qualified medical expenses,
qualified higher education expenses, qualified first-time homebuyer distributions, or
a qualified reservist distribution, you must
file Form 5329.
Line 62
Household Employment
Taxes
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
$1,500 or more in 2007. Cash wages include wages paid by check, money order,
etc.
2. You withheld federal income tax during 2007 at the request of any household
employee.
3. You paid total cash wages of $1,000
or more in any calendar quarter of 2006 or
2007 to household employees.
TIP
For item (1), do not count
amounts paid to an employee
who was under age 18 at any
time in 2007 and was a student.
Household employee. 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,
maids, yard workers, and similar domestic
workers.
Line 63
Total Tax
Include in the total on line 63 any of the
following taxes. To find out if you owe the
tax, see the form or publication indicated.
On the dotted line next to line 63, enter the
amount of the tax and identify it as indicated.
1. Additional tax on health savings account distributions (see Form 8889, Part
II). Identify as “HSA.”
2. Additional tax on Archer MSA distributions (see Form 8853). Identify as
“MSA.”
3. Additional tax on Medicare Advantage MSA distributions (see Form 8853).
Identify as “Med MSA.”
4. Recapture of the following credits.
a. Investment credit (see Form 4255).
Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Qualified electric vehicle credit (see
Form 8834). Identify as “QEVCR.”
d. Indian employment credit (see Form
8845). Identify as “IECR.”
e. New markets credit (see Form 8874).
Identify as “NMCR.”
f. Credit for employer-provided child
care facilities (see Form 8882). Identify as
“ECCFR.”
5. Recapture of federal mortgage subsidy. If you sold your home in 2007 and it
was financed (in whole or in part) from the
proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage
interest credit, see Form 8828. Identify as
“FMSR.”
6. Section 72(m)(5) excess benefits tax
(see Pub. 560). Identify as ‘‘Sec.
72(m)(5).’’
7. 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. Identify as
“UT.”
8. Golden parachute payments. 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 13. Identify as “EPP.”
9. Tax on accumulation distribution of
trusts (see Form 4970). Identify as “ADT.”
10. Excise tax on insider stock compensation from an expatriated corporation.
You may owe a 15% excise tax on the
value of nonstatutory stock options and certain other stock-based compensation held
by you or a member of your family from an
expatriated corporation or its expanded affiliated group in which you were an officer,
director, or more-than-10% owner. See Internal Revenue Code section 4985. Identify
as “ISC.”
11. Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain
requirements. This income should be
shown in box 12 of Form W-2 with code Z,
Need more information or forms? See page 80.
- 42 -
or in box 15b 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. Identify as
“NQDC.”
12. Interest on the tax due on installment
income from the sale of certain residential
lots and timeshares. Identify as “453(l)(3).”
13. Interest on the deferred tax on gain
from certain installment sales with a sales
price over $150,000. Identify as “453A(c).”
Payments
Line 64
Federal Income Tax
Withheld
Add the amounts shown as federal income
tax withheld on your Forms W-2, W-2G,
and 1099-R. Enter the total on line 64. The
amount withheld should be shown in box 2
of Form W-2 or W-2G, and in box 4 of
Form 1099-R. Attach Forms W-2G and
1099-R to the front of your return if federal
income tax was withheld.
If you received a 2007 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation, social security benefits, or other income you
received, include the amount withheld in
the total on line 64. This should be shown
in box 4 of Form 1099 or box 6 of Form
SSA-1099.
Line 65
2007 Estimated Tax
Payments
Enter any estimated federal income tax
payments you made for 2007. Include any
overpayment from your 2006 return that
you applied to your 2007 estimated tax.
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 cannot agree, you
must divide the payments in proportion to
each spouse’s individual tax as shown on
your separate returns for 2007. For an example of how to do this, see Pub. 505. Be
sure to show both social security numbers
(SSNs) in the space provided on the separate returns. If you or your spouse paid
separate estimated tax but you are now filing a joint return, add the amounts you each
paid. Follow these instructions even if your
spouse died in 2007 or in 2008 before filing
a 2007 return.
Page 43 of 91 of Instructions 1040
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Form 1040 — Lines 63 Through 65
Divorced Taxpayers
If you got divorced in 2007 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. If you were divorced and remarried in 2007, enter your present
spouse’s SSN in the space provided on the
front of Form 1040. Also, under the heading Payments to the left of line 65, enter
your former spouse’s SSN, followed by
“DIV.”
Name Change
mated tax payments using your former
name, attach a statement to the front of
Form 1040. On the statement, explain all
the payments you and your spouse made in
2007 and the name(s) and SSN(s) under
which you made them.
If you changed your name because of marriage, divorce, etc., and you made esti-
- 43 -
Need more information or forms? See page 80.
Page 44 of 91 of Instructions 1040
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Form 1040 — Lines 66a and 66b
Lines 66a and 66b—
Earned Income Credit (EIC)
4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?
Yes.
No. Continue
STOP
䊲
You cannot take the
credit.
What Is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you do not owe any tax.
To Take the EIC:
• Follow the steps below.
• Complete the worksheet that applies to you or let the IRS
5. Were you or your spouse a nonresident alien for any part of
2007?
Yes. See Nonresident
aliens on page 47.
No. Go to Step 2.
figure the credit for you.
• If you have a qualifying child, complete and attach Schedule
EIC.
For help in determining if you are eligible for the EIC, go to
www.irs.gov/eitc and click on “EITC Assistant.” This service is
available in English and Spanish.
Step 2
Investment Income
1. Add the amounts from
Form 1040:
Line
Line
Line
Line
If you take the EIC even though you are not eligible and
it is determined that your error is due to reckless or
intentional disregard of the EIC rules, you will not be
CAUTION
allowed to take the credit for 2 years even if you are
otherwise eligible to do so. If you fraudulently take the EIC, you
will not be allowed to take the credit for 10 years. See Form 8862,
who must file, on page 47. You may also have to pay penalties.
!
8a
8b
9a
13*
+
+
+
Investment Income =
Step 1
All Filers
*If line 13 is a loss, enter -0-.
1. If, in 2007:
• 2 children lived with you, is the amount on Form 1040,
line 38, less than $37,783 ($39,783 if married filing
jointly)?
• 1 child lived with you, is the amount on Form 1040, line
38, less than $33,241 ($35,241 if married filing jointly)?
• No children lived with you, is the amount on Form 1040,
line 38, less than $12,590 ($14,590 if married filing
jointly)?
Yes. Continue
No.
䊲
2. Is your investment income more than $2,900?
Yes. Continue
䊲
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
filers on page 47.
No.
䊲
STOP
STOP
STOP
You cannot take the credit.
Enter “No” on the dotted
line next to line 66a.
4. Do any of the following apply for 2007?
• You are filing Schedule E.
• You are reporting income or a loss from the rental of
personal property not used in a trade or business.
• You are reporting income on Form 1040, line 21, from
Form 8814 (relating to election to report child’s interest
and dividends).
3. Is your filing status married filing separately?
Yes.
No.
You cannot take the credit.
STOP
You cannot take the credit.
2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work or is valid
for EIC purposes (see page 47)?
Yes. Continue
No. Skip question 3; go to
question 4.
No. Go to question 4.
You cannot take the
credit.
Need more information or forms? See page 80.
- 44 -
Yes. You must use
Worksheet 1 in Pub.
596 to see if you can
take the credit.
No. Go to Step 3.
Page 45 of 91 of Instructions 1040
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Form 1040 — Lines 66a and 66b
Continued from page 44
Step 3
2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2007?
Qualifying Child
Yes.
STOP
You cannot take the
credit. Enter “No” on
the dotted line next to
line 66a.
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
Step 4
AND
No. Skip Step 4; go to
Step 5 on page 46.
Filers Without a Qualifying Child
1. Is the amount on Form 1040, line 38, less than $12,590
($14,590 if married filing jointly)?
Yes. Continue
No.
䊲
was ...
Under age 19 at the end of 2007
STOP
You cannot take the credit.
2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2007?
or
Yes.
Under age 24 at the end of 2007 and a student (see page 47)
No. Continue
STOP
䊲
You cannot take the
credit. Enter “No” on
the dotted line next to
line 66a.
or
Any age and permanently and totally disabled (see page 47)
AND
3. Can you, or your spouse if filing a joint return, be claimed
as a dependent on someone else’s 2007 tax return?
Yes.
who...
Lived with you in the United States for more than half
of 2007.
If the child did not live with you for the
required time, see Exception to time lived with you on page
47.
No. Continue
STOP
4. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2007?
Yes. Continue
No.
䊲
!
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 2007, or the child was married, see page 47.
䊲
You cannot take the
credit.
STOP
You cannot take the credit.
CAUTION
5. Was your home, and your spouse’s if filing a joint return, in
the United States for more than half of 2007? Members of
the military stationed outside the United States, see page 47
before you answer.
Yes. Go to Step 5
on page 46.
1. Do you have at least one child who meets the conditions to
be your qualifying child?
Yes. The child must
have a valid social security number as defined on page 47
unless the child was
born and died in 2007.
Go to question 2.
No. Skip question 2; go to
Step 4.
- 45 -
No.
STOP
You cannot take the credit.
Enter “No” on the dotted
line next to line 66a.
Need more information or forms? See page 80.
Page 46 of 91 of Instructions 1040
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Form 1040 — Lines 66a and 66b
Continued from page 45
• 1 qualifying child, is your earned income less than
Step 5
$33,241 ($35,241 if married filing jointly)?
Earned Income
• No qualifying children, is your earned income less than
$12,590 ($14,590 if married filing jointly)?
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
No. Continue
Church employees,
䊲
whichever applies, on
this page.
Yes. Go to Step 6.
Step 6
2. Figure earned income:
•
•
•
Form 1040, line 7
Subtract, if included on line 7, any:
Taxable scholarship or fellowship grant
not reported on a Form W-2.
Amount received for work performed
while an inmate in a penal institution
(enter “PRI” and the amount subtracted
on the dotted line next to Form 1040,
line 7).
Amount received as a pension or annuity
from a nonqualified deferred
compensation plan or a nongovernmental
section 457 plan (enter “DFC” and the
amount subtracted on the dotted line next
to Form 1040, line 7). This amount may
be shown in box 11 of Form W-2. If you
received such an amount but box 11 is
blank, contact your employer for the
amount received as a pension or annuity.
No. STOP
You cannot 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
below.
No. Go to Worksheet A
on page 48.
Definitions and Special Rules
(listed in alphabetical order)
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you
for legal adoption.
–
Church employees. Determine how much of the amount on Form
1040, line 7, was also reported on Schedule SE, line 5a. Subtract
that amount from the amount on Form 1040, line 7, and enter the
result in the first space of Step 5, line 2. Be sure to answer “Yes” to
question 3 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 that was also reported
on Form 1040, line 7:
Add all of your nontaxable combat pay if
you elect to include it in earned income.
Also enter this amount on Form 1040,
line 66b. See Combat pay, nontaxable on
this page.
+
1. Enter “Clergy” on the dotted line next to Form 1040, line 66a.
2. Determine how much of the amount on Form 1040, line 7,
was also reported on Schedule SE, line 2.
3. Subtract that amount from the amount on Form 1040,
line 7. Enter the result in the first space of Step 5, line 2.
4. Be sure to answer “Yes” to question 3 in Step 5.
!
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.
CAUTION
Combat pay, nontaxable. If you were a member of the U.S. Armed
Earned Income =
3. Were you self-employed at any time in 2007, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you filing
Schedule C or C-EZ as a statutory employee?
Yes. Skip question 4
No. Continue
and Step 6; go to
䊲
Worksheet B on
page 49.
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.
Credit figured by the IRS. To have the IRS figure your EIC:
4. If you have:
• 2 or more qualifying children, is your earned income less
than $37,783 ($39,783 if married filing jointly)?
Need more information or forms? See page 80.
- 46 -
1. Enter “EIC” on the dotted line next to Form 1040, line 66a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040, line 66b. See Combat pay, nontaxable above.
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 on page 47.
Page 47 of 91 of Instructions 1040
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Form 1040 — Lines 66a and 66b
1.
2.
3.
4.
5.
6.
Exception to time lived with you. A child is considered to have
lived with you for all of 2007 if the child was born or died in 2007
and your home was this child’s home for the entire time he or she
was alive in 2007. Temporary absences for special circumstances,
such as for school, vacation, medical care, military service, or
detention in a juvenile facility, count as time lived at home. Also see
Kidnapped child on page 17 or Members of the military below.
Dependency exemption (line 6c).
Child tax credits (lines 52 and 68).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 47).
Exclusion for dependent care benefits (Form 2441, Part III).
Earned income credit (lines 66a and 66b).
amount from Form 4797, you must use Worksheet 1 in Pub. 596 to
see if you can take the EIC. Otherwise, stop; you cannot take the
EIC.
Form 8862, who must file. You must file Form 8862 if your EIC for
a year after 1996 was reduced or disallowed for any reason other
than a math or clerical error. But do not file Form 8862 if either of
the following applies.
• You filed Form 8862 for another year, the EIC was allowed for
that year, and your EIC has not 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 was not your qualifying child.
Also, do not file Form 8862 or take the credit for the:
• 2 years after the most recent tax year for which there was a
final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
• 10 years after the most recent tax year for which there was a
final determination that your EIC claim was due to fraud.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other order
of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person claim the child as a qualifying child, the IRS will apply
the following rules.
• If only one of the persons is the child’s parent, the child will be
treated as the qualifying child of the parent.
• If two of the persons are the child’s parents, the child will be
treated as the qualifying child of the parent with whom the
child lived for the longer period of time in 2007. If the child
lived with each parent for the same amount of time, the child
will be treated as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2007.
• If none of the persons is the child’s parent, the child will be
treated as the qualifying child of the person who had the
highest AGI for 2007.
Example. Your daughter meets the conditions to be a qualifying
child for both you and your mother. If you and your mother both
claim tax benefits based on the child, the rules above apply. Under
these rules, you are entitled to treat your daughter as a qualifying
child for any of the six tax benefits listed above for which you
otherwise qualify. Your mother would not be entitled to take any of
the six tax benefits listed above unless she has a different qualifying
child.
If you will not be taking the EIC with a qualifying child, enter
“No” on the dotted line next to line 66a. Otherwise, go to Step 3,
question 1, on page 45.
Married child. A child who was married at the end of 2007 is a
Social security number (SSN). For the EIC, a valid SSN is a num-
Form 4797 filers. If the amount on Form 1040, line 13, includes an
qualifying child only if (a) you can claim him or her as your
dependent on Form 1040, line 6c, or (b) you could have claimed
him or her as your dependent except for the special rule for Children
of divorced or separated parents that begins on page 16.
Members of the military. If you were on extended active duty
outside the United States, your home is considered to be in the
United States during that duty period. Extended active duty is
military duty ordered for an indefinite period or for a period of more
than 90 days. Once you begin serving extended active duty, you are
considered to be on extended active duty even if you do not serve
more than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go
to Step 2 on page 44. Otherwise, stop; you cannot take the EIC.
Permanently and totally disabled. A person is permanently and
totally disabled if, at any time in 2007, the person cannot 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. If the child is 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
beginning on page 16 applies.
ber issued by the Social Security Administration unless “Not Valid
for Employment” is printed on the social security card and the
number was issued solely to apply for or receive a federally funded
benefit.
To find out how to get an SSN, see page 12. If you will not have
an SSN by the date your return is due, see What if You Cannot File
on Time? on page 6.
Student. A student is a child who during any part of 5 calendar
months of 2007 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 does not 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 will not be used to determine if you are
eligible for the following programs or how much you can receive
from them. But if the refund you receive because of the EIC is not
spent within a certain period of time, it can count as an asset (or
resource) and affect your eligibility.
• Temporary Assistance for Needy Families (TANF).
• Medicaid and supplemental security income (SSI).
• Food stamps and low-income housing.
- 47 -
Need more information or forms? See page 80.
Page 48 of 91 of Instructions 1040
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Worksheet
A—Earned Income Credit (EIC)—Lines 66a and 66b
Keep for Your Records
Before you begin: ⻫ Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 3, on page 48. Otherwise, use Worksheet B
that begins on page 51.
Part 1
All Filers Using
Worksheet A
1.
Enter your earned income from Step 5 on page 48.
2.
Look up the amount on line 1 above in the EIC Table on pages 53–59
to find the credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit here.
1
2
STOP
If line 2 is zero,
You cannot take the credit.
Enter “No” on the dotted line next to line 66a.
3.
Enter the amount from Form 1040, line 38.
4.
Are the amounts on lines 3 and 1 the same?
3
Yes. Skip line 5; enter the amount from line 2 on line 6.
No. Go to line 5.
5.
Part 2
Filers Who
Answered
“No” on
Line 4
Part 3
If you have:
● No qualifying children, is the amount on line 3 less than $7,000
($9,000 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than
$15,400 ($17,400 if married filing jointly)?
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 on
pages 53–59 to find the credit. Be sure you use the correct
column for your filing status and the number of children
you have. Enter the credit here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
6.
5
This is your earned income credit.
6
Enter this amount on
Form 1040, line 66a.
Your Earned
Income Credit
Reminder—
⻫
1040 䊴
If you have a qualifying child, complete and attach Schedule EIC.
EIC
CAUTION
If your EIC for a year after 1996 was reduced or disallowed, see
page 49 to find out if you must file Form 8862 to take the credit for
2007.
Need more information or forms? See page 80.
- 48 -
1040
䊴
Page 49 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Worksheet
B—Earned Income Credit (EIC)—Lines 66a and 66b
Keep for Your Records
Use this worksheet if you answered “Yes” to Step 5, question 3, on page 48.
⻫
⻫
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to
enter in Parts 1 through 3.
Part 1
Self-Employed,
Members of the
Clergy, and
People With
Church Employee
Income Filing
Schedule SE
Part 2
Self-Employed
NOT Required
To File
Schedule SE
For example, your
net earnings from
self-employment
were less than $400.
1a. Enter the amount from Schedule SE, Section A, line 3, or
Section B, line 3, whichever applies.
1a
b. Enter any amount from Schedule SE, Section B, line 4b, and line 5a.
+ 1b
c. Combine lines 1a and 1b.
= 1c
d. Enter the amount from Schedule SE, Section A, line 6, or
Section B, line 13, whichever applies.
– 1d
e. Subtract line 1d from 1c.
= 1e
2.
Do not include on these lines any statutory employee income, any net profit from services performed
as a notary public, or any amount exempt from self-employment tax as the result of the filing and
approval of Form 4029 or Form 4361.
a. Enter any net farm profit or (loss) from Schedule F, line 36, and from
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
2a
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming);
and Schedule K-1 (Form 1065-B), box 9, code J1*.
+ 2b
c. Combine lines 2a and 2b.
= 2c
*Reduce any Schedule K-1 amounts by any partnership section 179 expense deduction claimed,
unreimbursed partnership expenses claimed, and depletion claimed on oil and gas properties. If you
have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. Enter
your name and social security number on Schedule SE and attach it to your return.
Part 3
Statutory Employees
Filing Schedule
C or C-EZ
Part 4
All Filers Using
Worksheet B
Note. If line 4b
includes income on
which you should
have paid selfemployment tax but
did not, we may
reduce your credit by
the amount of
self-employment tax
not paid.
3.
Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that
you are filing as a statutory employee.
4a
4a. Enter your earned income from Step 5 on page 48.
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
If line 4b is zero or less,
5.
If
●
●
●
STOP
3
4b
You cannot take the credit. Enter “No” on the dotted line next to line 66a.
you have:
2 or more qualifying children, is line 4b less than $37,783 ($39,783 if married filing jointly)?
1 qualifying child, is line 4b less than $33,241 ($35,241 if married filing jointly)?
No qualifying children, is line 4b less than $12,590 ($14,590 if married filing jointly)?
Yes. If you want the IRS to figure your credit, see page 48. If you want to
figure the credit yourself, enter the amount from line 4b on line 6 (page 52).
No.
66a.
STOP
You cannot take the credit. Enter “No” on the dotted line next to line
- 49 -
Need more information or forms? See page 80.
Page 50 of 91 of Instructions 1040
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Worksheet
B—Continued from page 51
Part 5
All Filers Using
Worksheet B
Keep for Your Records
6.
Enter your total earned income from Part 4, line 4b,
on page 51.
7.
Look up the amount on line 6 above in the EIC Table on pages 53–59
to find the credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit here.
6
7
If line 7 is zero, STOP You cannot take the credit.
Enter “No” on the dotted line next to line 66a.
8.
Enter the amount from Form 1040, line 38.
9.
Are the amounts on lines 8 and 6 the same?
8
Yes. Skip line 10; enter the amount from line 7 on line 11.
No. Go to line 10.
Part 6
10.
Filers Who
Answered
“No” on
Line 9
If you have:
● No qualifying children, is the amount on line 8 less than $7,000
($9,000 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 8 less than $15,400
($17,400 if married filing jointly)?
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 on
pages 53–59 to find the credit. Be sure you use the correct
column for your filing status and the number of children
you have. Enter the credit here.
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.
This is your earned income credit.
Part 7
Your Earned
Income Credit
10
11
Enter this amount on
Form 1040, line 66a.
Reminder—
⻫
If you have a qualifying child, complete and attach Schedule EIC.
1040 䊴
EIC
CAUTION
If your EIC for a year after 1996 was reduced or disallowed, see
page 49 to find out if you must file Form 8862 to take the credit for
2007.
Need more information or forms? See page 80.
- 50 -
1040
䊴
Page 51 of 91 of Instructions 1040
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
1. To find your credit, read
down the “At least - But less
than” columns and find the line
that includes the amount you
were told to look up from your
EIC Worksheet.
2. Then, go to the column that
includes your filing status and
the number of qualifying
children you have. Enter the
credit from that column on your
EIC Worksheet.
And your filing status is—
If the amount you are
looking up from the
worksheet is—
No
children
Example. If your filing status is
single, you have one qualifying
child, and the amount you are
looking up from your EIC
Worksheet is $2,455, you would
enter $842.
At least But less than
2,400
2,450
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Your credit is –
2,450
2,500
One
child
Two
children
Your credit is—
186
189
825
842
970
990
And your filing status is –
Married filing jointly and
you have –
Two
No
children children
Single, head of
household, or qualifying
widow(er) and you have—
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Your credit is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
Your credit is –
One
child
Two
children
Your credit is –
$1
50
100
150
200
$50
100
150
200
250
$2
6
10
13
17
$9
26
43
60
77
$10
30
50
70
90
$2
6
10
13
17
$9
26
43
60
77
$10
30
50
70
90
2,500
2,550
2,600
2,650
2,700
2,550
2,600
2,650
2,700
2,750
193
197
201
205
208
859
876
893
910
927
1,010
1,030
1,050
1,070
1,090
193
197
201
205
208
859
876
893
910
927
1,010
1,030
1,050
1,070
1,090
250
300
350
400
450
300
350
400
450
500
21
25
29
33
36
94
111
128
145
162
110
130
150
170
190
21
25
29
33
36
94
111
128
145
162
110
130
150
170
190
2,750
2,800
2,850
2,900
2,950
2,800
2,850
2,900
2,950
3,000
212
216
220
224
228
944
961
978
995
1,012
1,110
1,130
1,150
1,170
1,190
212
216
220
224
228
944
961
978
995
1,012
1,110
1,130
1,150
1,170
1,190
500
550
600
650
700
550
600
650
700
750
40
44
48
52
55
179
196
213
230
247
210
230
250
270
290
40
44
48
52
55
179
196
213
230
247
210
230
250
270
290
3,000
3,050
3,100
3,150
3,200
3,050
3,100
3,150
3,200
3,250
231
235
239
243
247
1,029
1,046
1,063
1,080
1,097
1,210
1,230
1,250
1,270
1,290
231
235
239
243
247
1,029
1,046
1,063
1,080
1,097
1,210
1,230
1,250
1,270
1,290
750
800
850
900
950
800
850
900
950
1,000
59
63
67
71
75
264
281
298
315
332
310
330
350
370
390
59
63
67
71
75
264
281
298
315
332
310
330
350
370
390
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
251
254
258
262
266
1,114
1,131
1,148
1,165
1,182
1,310
1,330
1,350
1,370
1,390
251
254
258
262
266
1,114
1,131
1,148
1,165
1,182
1,310
1,330
1,350
1,370
1,390
1,000
1,050
1,100
1,150
1,200
1,050
1,100
1,150
1,200
1,250
78
82
86
90
94
349
366
383
400
417
410
430
450
470
490
78
82
86
90
94
349
366
383
400
417
410
430
450
470
490
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
270
273
277
281
285
1,199
1,216
1,233
1,250
1,267
1,410
1,430
1,450
1,470
1,490
270
273
277
281
285
1,199
1,216
1,233
1,250
1,267
1,410
1,430
1,450
1,470
1,490
1,250
1,300
1,350
1,400
1,450
1,300
1,350
1,400
1,450
1,500
98
101
105
109
113
434
451
468
485
502
510
530
550
570
590
98
101
105
109
113
434
451
468
485
502
510
530
550
570
590
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
289
293
296
300
304
1,284
1,301
1,318
1,335
1,352
1,510
1,530
1,550
1,570
1,590
289
293
296
300
304
1,284
1,301
1,318
1,335
1,352
1,510
1,530
1,550
1,570
1,590
1,500
1,550
1,600
1,650
1,700
1,550
1,600
1,650
1,700
1,750
117
120
124
128
132
519
536
553
570
587
610
630
650
670
690
117
120
124
128
132
519
536
553
570
587
610
630
650
670
690
4,000
4,050
4,100
4,150
4,200
4,050
4,100
4,150
4,200
4,250
308
312
316
319
323
1,369
1,386
1,403
1,420
1,437
1,610
1,630
1,650
1,670
1,690
308
312
316
319
323
1,369
1,386
1,403
1,420
1,437
1,610
1,630
1,650
1,670
1,690
1,750
1,800
1,850
1,900
1,950
1,800
1,850
1,900
1,950
2,000
136
140
143
147
151
604
621
638
655
672
710
730
750
770
790
136
140
143
147
151
604
621
638
655
672
710
730
750
770
790
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
327
331
335
339
342
1,454
1,471
1,488
1,505
1,522
1,710
1,730
1,750
1,770
1,790
327
331
335
339
342
1,454
1,471
1,488
1,505
1,522
1,710
1,730
1,750
1,770
1,790
2,000
2,050
2,100
2,150
2,200
2,050
2,100
2,150
2,200
2,250
155
159
163
166
170
689
706
723
740
757
810
830
850
870
890
155
159
163
166
170
689
706
723
740
757
810
830
850
870
890
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
346
350
354
358
361
1,539
1,556
1,573
1,590
1,607
1,810
1,830
1,850
1,870
1,890
346
350
354
358
361
1,539
1,556
1,573
1,590
1,607
1,810
1,830
1,850
1,870
1,890
2,250
2,300
2,350
2,400
2,450
2,300
2,350
2,400
2,450
2,500
174
178
182
186
189
774
791
808
825
842
910
930
950
970
990
174
178
182
186
189
774
791
808
825
842
910
930
950
970
990
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
365
369
373
377
381
1,624
1,641
1,658
1,675
1,692
1,910
1,930
1,950
1,970
1,990
365
369
373
377
381
1,624
1,641
1,658
1,675
1,692
1,910
1,930
1,950
1,970
1,990
(Continued on page 52)
- 51 -
Need more information or forms? See page 80.
Page 52 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Two
No
children children
Your credit is –
And your filing status is –
Married filing jointly and
you have –
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Single, head of
household, or qualifying
widow(er) and you have –
No
children
Your credit is –
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
Your credit is –
One
child
Two
children
Your credit is –
5,000
5,050
5,100
5,150
5,200
5,050
5,100
5,150
5,200
5,250
384
388
392
396
400
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
384
388
392
396
400
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
8,000
8,050
8,100
8,150
8,200
8,050
8,100
8,150
8,200
8,250
349
345
342
338
334
2,729
2,746
2,763
2,780
2,797
3,210
3,230
3,250
3,270
3,290
428
428
428
428
428
2,729
2,746
2,763
2,780
2,797
3,210
3,230
3,250
3,270
3,290
5,250
5,300
5,350
5,400
5,450
5,300
5,350
5,400
5,450
5,500
404
407
411
415
419
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
404
407
411
415
419
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
8,250
8,300
8,350
8,400
8,450
8,300
8,350
8,400
8,450
8,500
330
326
322
319
315
2,814
2,831
2,853
2,853
2,853
3,310
3,330
3,350
3,370
3,390
428
428
428
428
428
2,814
2,831
2,853
2,853
2,853
3,310
3,330
3,350
3,370
3,390
5,500
5,550
5,600
5,650
5,700
5,550
5,600
5,650
5,700
5,750
423
428
428
428
428
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
423
428
428
428
428
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
311
307
303
299
296
2,853
2,853
2,853
2,853
2,853
3,410
3,430
3,450
3,470
3,490
428
428
428
428
428
2,853
2,853
2,853
2,853
2,853
3,410
3,430
3,450
3,470
3,490
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
428
428
428
428
428
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
428
428
428
428
428
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
8,750
8,800
8,850
8,900
8,950
8,800
8,850
8,900
8,950
9,000
292
288
284
280
277
2,853
2,853
2,853
2,853
2,853
3,510
3,530
3,550
3,570
3,590
428
428
428
428
428
2,853
2,853
2,853
2,853
2,853
3,510
3,530
3,550
3,570
3,590
6,000
6,050
6,100
6,150
6,200
6,050
6,100
6,150
6,200
6,250
428
428
428
428
428
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
428
428
428
428
428
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
9,000
9,050
9,100
9,150
9,200
9,050
9,100
9,150
9,200
9,250
273
269
265
261
257
2,853
2,853
2,853
2,853
2,853
3,610
3,630
3,650
3,670
3,690
426
422
418
414
410
2,853
2,853
2,853
2,853
2,853
3,610
3,630
3,650
3,670
3,690
6,250
6,300
6,350
6,400
6,450
6,300
6,350
6,400
6,450
6,500
428
428
428
428
428
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
428
428
428
428
428
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
254
250
246
242
238
2,853
2,853
2,853
2,853
2,853
3,710
3,730
3,750
3,770
3,790
407
403
399
395
391
2,853
2,853
2,853
2,853
2,853
3,710
3,730
3,750
3,770
3,790
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
428
428
428
428
428
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
428
428
428
428
428
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
234
231
227
223
219
2,853
2,853
2,853
2,853
2,853
3,810
3,830
3,850
3,870
3,890
387
384
380
376
372
2,853
2,853
2,853
2,853
2,853
3,810
3,830
3,850
3,870
3,890
6,750
6,800
6,850
6,900
6,950
6,800
6,850
6,900
6,950
7,000
428
428
428
428
428
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
428
428
428
428
428
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
215
212
208
204
200
2,853
2,853
2,853
2,853
2,853
3,910
3,930
3,950
3,970
3,990
368
365
361
357
353
2,853
2,853
2,853
2,853
2,853
3,910
3,930
3,950
3,970
3,990
7,000
7,050
7,100
7,150
7,200
7,050
7,100
7,150
7,200
7,250
426
422
418
414
410
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
428
428
428
428
428
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
10,000
10,050
10,100
10,150
10,200
10,050
10,100
10,150
10,200
10,250
196
192
189
185
181
2,853
2,853
2,853
2,853
2,853
4,010
4,030
4,050
4,070
4,090
349
345
342
338
334
2,853
2,853
2,853
2,853
2,853
4,010
4,030
4,050
4,070
4,090
7,250
7,300
7,350
7,400
7,450
7,300
7,350
7,400
7,450
7,500
407
403
399
395
391
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
428
428
428
428
428
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
10,250
10,300
10,350
10,400
10,450
10,300
10,350
10,400
10,450
10,500
177
173
169
166
162
2,853
2,853
2,853
2,853
2,853
4,110
4,130
4,150
4,170
4,190
330
326
322
319
315
2,853
2,853
2,853
2,853
2,853
4,110
4,130
4,150
4,170
4,190
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
387
384
380
376
372
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
428
428
428
428
428
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
158
154
150
146
143
2,853
2,853
2,853
2,853
2,853
4,210
4,230
4,250
4,270
4,290
311
307
303
299
296
2,853
2,853
2,853
2,853
2,853
4,210
4,230
4,250
4,270
4,290
7,750
7,800
7,850
7,900
7,950
7,800
7,850
7,900
7,950
8,000
368
365
361
357
353
2,644
2,661
2,678
2,695
2,712
3,110
3,130
3,150
3,170
3,190
428
428
428
428
428
2,644
2,661
2,678
2,695
2,712
3,110
3,130
3,150
3,170
3,190
10,750
10,800
10,850
10,900
10,950
10,800
10,850
10,900
10,950
11,000
139
135
131
127
124
2,853
2,853
2,853
2,853
2,853
4,310
4,330
4,350
4,370
4,390
292
288
284
280
277
2,853
2,853
2,853
2,853
2,853
4,310
4,330
4,350
4,370
4,390
(Continued on page 53)
Need more information or forms? See page 80.
- 52 -
Page 53 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Two
No
children children
Your credit is –
And your filing status is –
Married filing jointly and
you have –
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Single, head of
household, or qualifying
widow(er) and you have –
No
children
Your credit is –
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
Your credit is –
One
child
Two
children
Your credit is –
11,000
11,050
11,100
11,150
11,200
11,050
11,100
11,150
11,200
11,250
120
116
112
108
104
2,853
2,853
2,853
2,853
2,853
4,410
4,430
4,450
4,470
4,490
273
269
265
261
257
2,853
2,853
2,853
2,853
2,853
4,410
4,430
4,450
4,470
4,490
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
81
78
74
70
66
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
11,250
11,300
11,350
11,400
11,450
11,300
11,350
11,400
11,450
11,500
101
97
93
89
85
2,853
2,853
2,853
2,853
2,853
4,510
4,530
4,550
4,570
4,590
254
250
246
242
238
2,853
2,853
2,853
2,853
2,853
4,510
4,530
4,550
4,570
4,590
13,750
13,800
13,850
13,900
13,950
13,800
13,850
13,900
13,950
14,000
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
62
59
55
51
47
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
81
78
74
70
66
2,853
2,853
2,853
2,853
2,853
4,610
4,630
4,650
4,670
4,690
234
231
227
223
219
2,853
2,853
2,853
2,853
2,853
4,610
4,630
4,650
4,670
4,690
14,000
14,050
14,100
14,150
14,200
14,050
14,100
14,150
14,200
14,250
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
43
39
36
32
28
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
11,750
11,800
11,850
11,900
11,950
11,800
11,850
11,900
11,950
12,000
62
59
55
51
47
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
215
212
208
204
200
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
14,250
14,300
14,350
14,400
14,450
14,300
14,350
14,400
14,450
14,500
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
24
20
16
13
9
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
12,000
12,050
12,100
12,150
12,200
12,050
12,100
12,150
12,200
12,250
43
39
36
32
28
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
196
192
189
185
181
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
5
*
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
24
20
16
13
9
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
177
173
169
166
162
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
14,750
14,800
14,850
14,900
14,950
14,800
14,850
14,900
14,950
15,000
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
5
*
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
158
154
150
146
143
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
15,000
15,050
15,100
15,150
15,200
15,050
15,100
15,150
15,200
15,250
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
139
135
131
127
124
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
15,250
15,300
15,350
15,400
15,450
15,300
15,350
15,400
15,450
15,500
0
0
0
0
0
2,853
2,853
2,853
2,847
2,839
4,716
4,716
4,716
4,709
4,698
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
120
116
112
108
104
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
0
0
0
0
0
2,831
2,823
2,815
2,807
2,799
4,688
4,677
4,667
4,656
4,645
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
101
97
93
89
85
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
15,750
15,800
15,850
15,900
15,950
15,800
15,850
15,900
15,950
16,000
0
0
0
0
0
2,791
2,783
2,775
2,767
2,759
4,635
4,624
4,614
4,603
4,593
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
(Continued on page 54)
*If the amount you are looking up from the table is at least $12,550 ($14,550 if married filing jointly) but less than $12,590 ($14,590 if married filing
jointly), your credit is $1. Otherwise, you cannot take the credit.
- 53 -
Need more information or forms? See page 80.
Page 54 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
And your filing status is –
Married filing jointly and
you have –
Two
No
children children
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Your credit is –
Your credit is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
One
child
Two
children
Your credit is –
Your credit is –
16,000
16,050
16,100
16,150
16,200
16,050
16,100
16,150
16,200
16,250
0
0
0
0
0
2,751
2,743
2,735
2,727
2,719
4,582
4,572
4,561
4,551
4,540
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
19,000
19,050
19,100
19,150
19,200
19,050
19,100
19,150
19,200
19,250
0
0
0
0
0
2,272
2,264
2,256
2,248
2,240
3,950
3,940
3,929
3,919
3,908
0
0
0
0
0
2,591
2,583
2,575
2,567
2,559
4,372
4,361
4,351
4,340
4,330
16,250
16,300
16,350
16,400
16,450
16,300
16,350
16,400
16,450
16,500
0
0
0
0
0
2,711
2,703
2,695
2,687
2,679
4,530
4,519
4,509
4,498
4,487
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
19,250
19,300
19,350
19,400
19,450
19,300
19,350
19,400
19,450
19,500
0
0
0
0
0
2,232
2,224
2,216
2,208
2,200
3,898
3,887
3,877
3,866
3,856
0
0
0
0
0
2,551
2,543
2,535
2,527
2,519
4,319
4,308
4,298
4,287
4,277
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
0
0
0
0
0
2,671
2,663
2,655
2,647
2,639
4,477
4,466
4,456
4,445
4,435
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
0
0
0
0
0
2,192
2,184
2,176
2,168
2,160
3,845
3,835
3,824
3,814
3,803
0
0
0
0
0
2,511
2,503
2,495
2,487
2,479
4,266
4,256
4,245
4,235
4,224
16,750
16,800
16,850
16,900
16,950
16,800
16,850
16,900
16,950
17,000
0
0
0
0
0
2,631
2,623
2,615
2,607
2,599
4,424
4,414
4,403
4,393
4,382
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
19,750
19,800
19,850
19,900
19,950
19,800
19,850
19,900
19,950
20,000
0
0
0
0
0
2,152
2,144
2,136
2,128
2,120
3,793
3,782
3,771
3,761
3,750
0
0
0
0
0
2,471
2,463
2,455
2,448
2,440
4,214
4,203
4,193
4,182
4,172
17,000
17,050
17,100
17,150
17,200
17,050
17,100
17,150
17,200
17,250
0
0
0
0
0
2,591
2,583
2,575
2,567
2,559
4,372
4,361
4,351
4,340
4,330
0
0
0
0
0
2,853
2,853
2,853
2,853
2,853
4,716
4,716
4,716
4,716
4,716
20,000
20,050
20,100
20,150
20,200
20,050
20,100
20,150
20,200
20,250
0
0
0
0
0
2,112
2,104
2,096
2,088
2,080
3,740
3,729
3,719
3,708
3,698
0
0
0
0
0
2,432
2,424
2,416
2,408
2,400
4,161
4,151
4,140
4,129
4,119
17,250
17,300
17,350
17,400
17,450
17,300
17,350
17,400
17,450
17,500
0
0
0
0
0
2,551
2,543
2,535
2,527
2,519
4,319
4,308
4,298
4,287
4,277
0
0
0
0
0
2,853
2,853
2,853
2,847
2,839
4,716
4,716
4,716
4,709
4,698
20,250
20,300
20,350
20,400
20,450
20,300
20,350
20,400
20,450
20,500
0
0
0
0
0
2,072
2,064
2,056
2,048
2,040
3,687
3,677
3,666
3,656
3,645
0
0
0
0
0
2,392
2,384
2,376
2,368
2,360
4,108
4,098
4,087
4,077
4,066
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
0
0
0
0
0
2,511
2,503
2,495
2,487
2,479
4,266
4,256
4,245
4,235
4,224
0
0
0
0
0
2,831
2,823
2,815
2,807
2,799
4,688
4,677
4,667
4,656
4,645
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
0
0
0
0
0
2,032
2,024
2,016
2,008
2,000
3,635
3,624
3,614
3,603
3,592
0
0
0
0
0
2,352
2,344
2,336
2,328
2,320
4,056
4,045
4,035
4,024
4,014
17,750
17,800
17,850
17,900
17,950
17,800
17,850
17,900
17,950
18,000
0
0
0
0
0
2,471
2,463
2,455
2,448
2,440
4,214
4,203
4,193
4,182
4,172
0
0
0
0
0
2,791
2,783
2,775
2,767
2,759
4,635
4,624
4,614
4,603
4,593
20,750
20,800
20,850
20,900
20,950
20,800
20,850
20,900
20,950
21,000
0
0
0
0
0
1,992
1,984
1,976
1,968
1,960
3,582
3,571
3,561
3,550
3,540
0
0
0
0
0
2,312
2,304
2,296
2,288
2,280
4,003
3,993
3,982
3,972
3,961
18,000
18,050
18,100
18,150
18,200
18,050
18,100
18,150
18,200
18,250
0
0
0
0
0
2,432
2,424
2,416
2,408
2,400
4,161
4,151
4,140
4,129
4,119
0
0
0
0
0
2,751
2,743
2,735
2,727
2,719
4,582
4,572
4,561
4,551
4,540
21,000
21,050
21,100
21,150
21,200
21,050
21,100
21,150
21,200
21,250
0
0
0
0
0
1,952
1,944
1,936
1,928
1,920
3,529
3,519
3,508
3,498
3,487
0
0
0
0
0
2,272
2,264
2,256
2,248
2,240
3,950
3,940
3,929
3,919
3,908
18,250
18,300
18,350
18,400
18,450
18,300
18,350
18,400
18,450
18,500
0
0
0
0
0
2,392
2,384
2,376
2,368
2,360
4,108
4,098
4,087
4,077
4,066
0
0
0
0
0
2,711
2,703
2,695
2,687
2,679
4,530
4,519
4,509
4,498
4,487
21,250
21,300
21,350
21,400
21,450
21,300
21,350
21,400
21,450
21,500
0
0
0
0
0
1,912
1,904
1,896
1,888
1,880
3,477
3,466
3,456
3,445
3,434
0
0
0
0
0
2,232
2,224
2,216
2,208
2,200
3,898
3,887
3,877
3,866
3,856
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
0
0
0
0
0
2,352
2,344
2,336
2,328
2,320
4,056
4,045
4,035
4,024
4,014
0
0
0
0
0
2,671
2,663
2,655
2,647
2,639
4,477
4,466
4,456
4,445
4,435
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
0
0
0
0
0
1,872
1,864
1,856
1,848
1,840
3,424
3,413
3,403
3,392
3,382
0
0
0
0
0
2,192
2,184
2,176
2,168
2,160
3,845
3,835
3,824
3,814
3,803
18,750
18,800
18,850
18,900
18,950
18,800
18,850
18,900
18,950
19,000
0
0
0
0
0
2,312
2,304
2,296
2,288
2,280
4,003
3,993
3,982
3,972
3,961
0
0
0
0
0
2,631
2,623
2,615
2,607
2,599
4,424
4,414
4,403
4,393
4,382
21,750
21,800
21,850
21,900
21,950
21,800
21,850
21,900
21,950
22,000
0
0
0
0
0
1,832
1,824
1,816
1,808
1,800
3,371
3,361
3,350
3,340
3,329
0
0
0
0
0
2,152
2,144
2,136
2,128
2,120
3,793
3,782
3,771
3,761
3,750
(Continued on page 55)
Need more information or forms? See page 80.
- 54 -
Page 55 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
And your filing status is –
Married filing jointly and
you have –
Two
No
children children
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Your credit is –
Your credit is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
One
child
Two
children
Your credit is –
Your credit is –
22,000
22,050
22,100
22,150
22,200
22,050
22,100
22,150
22,200
22,250
0
0
0
0
0
1,792
1,784
1,776
1,768
1,760
3,319
3,308
3,298
3,287
3,277
0
0
0
0
0
2,112
2,104
2,096
2,088
2,080
3,740
3,729
3,719
3,708
3,698
25,000
25,050
25,100
25,150
25,200
25,050
25,100
25,150
25,200
25,250
0
0
0
0
0
1,313
1,305
1,297
1,289
1,281
2,687
2,676
2,666
2,655
2,645
0
0
0
0
0
1,633
1,625
1,617
1,609
1,601
3,108
3,098
3,087
3,076
3,066
22,250
22,300
22,350
22,400
22,450
22,300
22,350
22,400
22,450
22,500
0
0
0
0
0
1,752
1,744
1,736
1,728
1,720
3,266
3,255
3,245
3,234
3,224
0
0
0
0
0
2,072
2,064
2,056
2,048
2,040
3,687
3,677
3,666
3,656
3,645
25,250
25,300
25,350
25,400
25,450
25,300
25,350
25,400
25,450
25,500
0
0
0
0
0
1,273
1,265
1,257
1,249
1,241
2,634
2,624
2,613
2,603
2,592
0
0
0
0
0
1,593
1,585
1,577
1,569
1,561
3,055
3,045
3,034
3,024
3,013
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
0
0
0
0
0
1,712
1,704
1,696
1,688
1,680
3,213
3,203
3,192
3,182
3,171
0
0
0
0
0
2,032
2,024
2,016
2,008
2,000
3,635
3,624
3,614
3,603
3,592
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
0
0
0
0
0
1,233
1,225
1,217
1,209
1,201
2,582
2,571
2,561
2,550
2,539
0
0
0
0
0
1,553
1,545
1,537
1,529
1,521
3,003
2,992
2,982
2,971
2,961
22,750
22,800
22,850
22,900
22,950
22,800
22,850
22,900
22,950
23,000
0
0
0
0
0
1,672
1,664
1,656
1,649
1,641
3,161
3,150
3,140
3,129
3,119
0
0
0
0
0
1,992
1,984
1,976
1,968
1,960
3,582
3,571
3,561
3,550
3,540
25,750
25,800
25,850
25,900
25,950
25,800
25,850
25,900
25,950
26,000
0
0
0
0
0
1,193
1,185
1,177
1,169
1,161
2,529
2,518
2,508
2,497
2,487
0
0
0
0
0
1,513
1,505
1,497
1,489
1,481
2,950
2,940
2,929
2,919
2,908
23,000
23,050
23,100
23,150
23,200
23,050
23,100
23,150
23,200
23,250
0
0
0
0
0
1,633
1,625
1,617
1,609
1,601
3,108
3,098
3,087
3,076
3,066
0
0
0
0
0
1,952
1,944
1,936
1,928
1,920
3,529
3,519
3,508
3,498
3,487
26,000
26,050
26,100
26,150
26,200
26,050
26,100
26,150
26,200
26,250
0
0
0
0
0
1,153
1,145
1,137
1,129
1,121
2,476
2,466
2,455
2,445
2,434
0
0
0
0
0
1,473
1,465
1,457
1,449
1,441
2,897
2,887
2,876
2,866
2,855
23,250
23,300
23,350
23,400
23,450
23,300
23,350
23,400
23,450
23,500
0
0
0
0
0
1,593
1,585
1,577
1,569
1,561
3,055
3,045
3,034
3,024
3,013
0
0
0
0
0
1,912
1,904
1,896
1,888
1,880
3,477
3,466
3,456
3,445
3,434
26,250
26,300
26,350
26,400
26,450
26,300
26,350
26,400
26,450
26,500
0
0
0
0
0
1,113
1,105
1,097
1,089
1,081
2,424
2,413
2,403
2,392
2,381
0
0
0
0
0
1,433
1,425
1,417
1,409
1,401
2,845
2,834
2,824
2,813
2,803
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
0
0
0
0
0
1,553
1,545
1,537
1,529
1,521
3,003
2,992
2,982
2,971
2,961
0
0
0
0
0
1,872
1,864
1,856
1,848
1,840
3,424
3,413
3,403
3,392
3,382
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
0
0
0
0
0
1,073
1,065
1,057
1,049
1,041
2,371
2,360
2,350
2,339
2,329
0
0
0
0
0
1,393
1,385
1,377
1,369
1,361
2,792
2,782
2,771
2,761
2,750
23,750
23,800
23,850
23,900
23,950
23,800
23,850
23,900
23,950
24,000
0
0
0
0
0
1,513
1,505
1,497
1,489
1,481
2,950
2,940
2,929
2,919
2,908
0
0
0
0
0
1,832
1,824
1,816
1,808
1,800
3,371
3,361
3,350
3,340
3,329
26,750
26,800
26,850
26,900
26,950
26,800
26,850
26,900
26,950
27,000
0
0
0
0
0
1,033
1,025
1,017
1,009
1,001
2,318
2,308
2,297
2,287
2,276
0
0
0
0
0
1,353
1,345
1,337
1,329
1,321
2,740
2,729
2,718
2,708
2,697
24,000
24,050
24,100
24,150
24,200
24,050
24,100
24,150
24,200
24,250
0
0
0
0
0
1,473
1,465
1,457
1,449
1,441
2,897
2,887
2,876
2,866
2,855
0
0
0
0
0
1,792
1,784
1,776
1,768
1,760
3,319
3,308
3,298
3,287
3,277
27,000
27,050
27,100
27,150
27,200
27,050
27,100
27,150
27,200
27,250
0
0
0
0
0
993
985
977
969
961
2,266
2,255
2,245
2,234
2,224
0
0
0
0
0
1,313
1,305
1,297
1,289
1,281
2,687
2,676
2,666
2,655
2,645
24,250
24,300
24,350
24,400
24,450
24,300
24,350
24,400
24,450
24,500
0
0
0
0
0
1,433
1,425
1,417
1,409
1,401
2,845
2,834
2,824
2,813
2,803
0
0
0
0
0
1,752
1,744
1,736
1,728
1,720
3,266
3,255
3,245
3,234
3,224
27,250
27,300
27,350
27,400
27,450
27,300
27,350
27,400
27,450
27,500
0
0
0
0
0
953
945
937
929
921
2,213
2,202
2,192
2,181
2,171
0
0
0
0
0
1,273
1,265
1,257
1,249
1,241
2,634
2,624
2,613
2,603
2,592
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
0
0
0
0
0
1,393
1,385
1,377
1,369
1,361
2,792
2,782
2,771
2,761
2,750
0
0
0
0
0
1,712
1,704
1,696
1,688
1,680
3,213
3,203
3,192
3,182
3,171
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
0
0
0
0
0
913
905
897
889
881
2,160
2,150
2,139
2,129
2,118
0
0
0
0
0
1,233
1,225
1,217
1,209
1,201
2,582
2,571
2,561
2,550
2,539
24,750
24,800
24,850
24,900
24,950
24,800
24,850
24,900
24,950
25,000
0
0
0
0
0
1,353
1,345
1,337
1,329
1,321
2,740
2,729
2,718
2,708
2,697
0
0
0
0
0
1,672
1,664
1,656
1,649
1,641
3,161
3,150
3,140
3,129
3,119
27,750
27,800
27,850
27,900
27,950
27,800
27,850
27,900
27,950
28,000
0
0
0
0
0
873
865
857
850
842
2,108
2,097
2,087
2,076
2,066
0
0
0
0
0
1,193
1,185
1,177
1,169
1,161
2,529
2,518
2,508
2,497
2,487
(Continued on page 56)
- 55 -
Need more information or forms? See page 80.
Page 56 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
And your filing status is –
Married filing jointly and
you have –
Two
No
children children
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Your credit is –
Your credit is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
One
child
Two
children
Your credit is –
Your credit is –
28,000
28,050
28,100
28,150
28,200
28,050
28,100
28,150
28,200
28,250
0
0
0
0
0
834
826
818
810
802
2,055
2,045
2,034
2,023
2,013
0
0
0
0
0
1,153
1,145
1,137
1,129
1,121
2,476
2,466
2,455
2,445
2,434
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
0
0
0
0
0
434
426
418
410
402
1,529
1,518
1,508
1,497
1,486
0
0
0
0
0
754
746
738
730
722
1,950
1,939
1,929
1,918
1,908
28,250
28,300
28,350
28,400
28,450
28,300
28,350
28,400
28,450
28,500
0
0
0
0
0
794
786
778
770
762
2,002
1,992
1,981
1,971
1,960
0
0
0
0
0
1,113
1,105
1,097
1,089
1,081
2,424
2,413
2,403
2,392
2,381
30,750
30,800
30,850
30,900
30,950
30,800
30,850
30,900
30,950
31,000
0
0
0
0
0
394
386
378
370
362
1,476
1,465
1,455
1,444
1,434
0
0
0
0
0
714
706
698
690
682
1,897
1,887
1,876
1,866
1,855
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
0
0
0
0
0
754
746
738
730
722
1,950
1,939
1,929
1,918
1,908
0
0
0
0
0
1,073
1,065
1,057
1,049
1,041
2,371
2,360
2,350
2,339
2,329
31,000
31,050
31,100
31,150
31,200
31,050
31,100
31,150
31,200
31,250
0
0
0
0
0
354
346
338
330
322
1,423
1,413
1,402
1,392
1,381
0
0
0
0
0
674
666
658
650
642
1,844
1,834
1,823
1,813
1,802
28,750
28,800
28,850
28,900
28,950
28,800
28,850
28,900
28,950
29,000
0
0
0
0
0
714
706
698
690
682
1,897
1,887
1,876
1,866
1,855
0
0
0
0
0
1,033
1,025
1,017
1,009
1,001
2,318
2,308
2,297
2,287
2,276
31,250
31,300
31,350
31,400
31,450
31,300
31,350
31,400
31,450
31,500
0
0
0
0
0
314
306
298
290
282
1,371
1,360
1,350
1,339
1,328
0
0
0
0
0
634
626
618
610
602
1,792
1,781
1,771
1,760
1,750
29,000
29,050
29,100
29,150
29,200
29,050
29,100
29,150
29,200
29,250
0
0
0
0
0
674
666
658
650
642
1,844
1,834
1,823
1,813
1,802
0
0
0
0
0
993
985
977
969
961
2,266
2,255
2,245
2,234
2,224
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
0
0
0
0
0
274
266
258
250
242
1,318
1,307
1,297
1,286
1,276
0
0
0
0
0
594
586
578
570
562
1,739
1,729
1,718
1,708
1,697
29,250
29,300
29,350
29,400
29,450
29,300
29,350
29,400
29,450
29,500
0
0
0
0
0
634
626
618
610
602
1,792
1,781
1,771
1,760
1,750
0
0
0
0
0
953
945
937
929
921
2,213
2,202
2,192
2,181
2,171
31,750
31,800
31,850
31,900
31,950
31,800
31,850
31,900
31,950
32,000
0
0
0
0
0
234
226
218
210
202
1,265
1,255
1,244
1,234
1,223
0
0
0
0
0
554
546
538
530
522
1,687
1,676
1,665
1,655
1,644
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
0
0
0
0
0
594
586
578
570
562
1,739
1,729
1,718
1,708
1,697
0
0
0
0
0
913
905
897
889
881
2,160
2,150
2,139
2,129
2,118
32,000
32,050
32,100
32,150
32,200
32,050
32,100
32,150
32,200
32,250
0
0
0
0
0
194
186
178
170
162
1,213
1,202
1,192
1,181
1,171
0
0
0
0
0
514
506
498
490
482
1,634
1,623
1,613
1,602
1,592
29,750
29,800
29,850
29,900
29,950
29,800
29,850
29,900
29,950
30,000
0
0
0
0
0
554
546
538
530
522
1,687
1,676
1,665
1,655
1,644
0
0
0
0
0
873
865
857
850
842
2,108
2,097
2,087
2,076
2,066
32,250
32,300
32,350
32,400
32,450
32,300
32,350
32,400
32,450
32,500
0
0
0
0
0
154
146
138
130
122
1,160
1,149
1,139
1,128
1,118
0
0
0
0
0
474
466
458
450
442
1,581
1,571
1,560
1,550
1,539
30,000
30,050
30,100
30,150
30,200
30,050
30,100
30,150
30,200
30,250
0
0
0
0
0
514
506
498
490
482
1,634
1,623
1,613
1,602
1,592
0
0
0
0
0
834
826
818
810
802
2,055
2,045
2,034
2,023
2,013
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
0
0
0
0
0
114
106
98
90
82
1,107
1,097
1,086
1,076
1,065
0
0
0
0
0
434
426
418
410
402
1,529
1,518
1,508
1,497
1,486
30,250
30,300
30,350
30,400
30,450
30,300
30,350
30,400
30,450
30,500
0
0
0
0
0
474
466
458
450
442
1,581
1,571
1,560
1,550
1,539
0
0
0
0
0
794
786
778
770
762
2,002
1,992
1,981
1,971
1,960
32,750
32,800
32,850
32,900
32,950
32,800
32,850
32,900
32,950
33,000
0
0
0
0
0
74
66
58
51
43
1,055
1,044
1,034
1,023
1,013
0
0
0
0
0
394
386
378
370
362
1,476
1,465
1,455
1,444
1,434
(Continued on page 57)
Need more information or forms? See page 80.
- 56 -
Page 57 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
And your filing status is –
Married filing jointly and
you have –
Two
No
children children
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Your credit is –
Your credit is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
Your credit is –
One
child
Two
children
Your credit is –
33,000
33,050
33,100
33,150
33,200
33,050
33,100
33,150
33,200
33,250
0
0
0
0
0
35
27
19
11
*
1,002
992
981
970
960
0
0
0
0
0
354
346
338
330
322
1,423
1,413
1,402
1,392
1,381
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
0
0
0
0
0
0
0
0
0
0
476
465
455
444
433
0
0
0
0
0
0
0
0
0
0
897
886
876
865
855
33,250
33,300
33,350
33,400
33,450
33,300
33,350
33,400
33,450
33,500
0
0
0
0
0
0
0
0
0
0
949
939
928
918
907
0
0
0
0
0
314
306
298
290
282
1,371
1,360
1,350
1,339
1,328
35,750
35,800
35,850
35,900
35,950
35,800
35,850
35,900
35,950
36,000
0
0
0
0
0
0
0
0
0
0
423
412
402
391
381
0
0
0
0
0
0
0
0
0
0
844
834
823
813
802
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
0
0
0
0
0
0
0
0
0
0
897
886
876
865
855
0
0
0
0
0
274
266
258
250
242
1,318
1,307
1,297
1,286
1,276
36,000
36,050
36,100
36,150
36,200
36,050
36,100
36,150
36,200
36,250
0
0
0
0
0
0
0
0
0
0
370
360
349
339
328
0
0
0
0
0
0
0
0
0
0
791
781
770
760
749
33,750
33,800
33,850
33,900
33,950
33,800
33,850
33,900
33,950
34,000
0
0
0
0
0
0
0
0
0
0
844
834
823
813
802
0
0
0
0
0
234
226
218
210
202
1,265
1,255
1,244
1,234
1,223
36,250
36,300
36,350
36,400
36,450
36,300
36,350
36,400
36,450
36,500
0
0
0
0
0
0
0
0
0
0
318
307
297
286
275
0
0
0
0
0
0
0
0
0
0
739
728
718
707
697
34,000
34,050
34,100
34,150
34,200
34,050
34,100
34,150
34,200
34,250
0
0
0
0
0
0
0
0
0
0
791
781
770
760
749
0
0
0
0
0
194
186
178
170
162
1,213
1,202
1,192
1,181
1,171
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
0
0
0
0
0
0
0
0
0
0
265
254
244
233
223
0
0
0
0
0
0
0
0
0
0
686
676
665
655
644
34,250
34,300
34,350
34,400
34,450
34,300
34,350
34,400
34,450
34,500
0
0
0
0
0
0
0
0
0
0
739
728
718
707
697
0
0
0
0
0
154
146
138
130
122
1,160
1,149
1,139
1,128
1,118
36,750
36,800
36,850
36,900
36,950
36,800
36,850
36,900
36,950
37,000
0
0
0
0
0
0
0
0
0
0
212
202
191
181
170
0
0
0
0
0
0
0
0
0
0
634
623
612
602
591
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
0
0
0
0
0
0
0
0
0
0
686
676
665
655
644
0
0
0
0
0
114
106
98
90
82
1,107
1,097
1,086
1,076
1,065
37,000
37,050
37,100
37,150
37,200
37,050
37,100
37,150
37,200
37,250
0
0
0
0
0
0
0
0
0
0
160
149
139
128
118
0
0
0
0
0
0
0
0
0
0
581
570
560
549
539
34,750
34,800
34,850
34,900
34,950
34,800
34,850
34,900
34,950
35,000
0
0
0
0
0
0
0
0
0
0
634
623
612
602
591
0
0
0
0
0
74
66
58
51
43
1,055
1,044
1,034
1,023
1,013
37,250
37,300
37,350
37,400
37,450
37,300
37,350
37,400
37,450
37,500
0
0
0
0
0
0
0
0
0
0
107
96
86
75
65
0
0
0
0
0
0
0
0
0
0
528
518
507
497
486
35,000
35,050
35,100
35,150
35,200
35,050
35,100
35,150
35,200
35,250
0
0
0
0
0
0
0
0
0
0
581
570
560
549
539
0
0
0
0
0
35
27
19
11
*
1,002
992
981
970
960
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
0
0
0
0
0
0
0
0
0
0
54
44
33
23
12
0
0
0
0
0
0
0
0
0
0
476
465
455
444
433
35,250
35,300
35,350
35,400
35,450
35,300
35,350
35,400
35,450
35,500
0
0
0
0
0
0
0
0
0
0
528
518
507
497
486
0
0
0
0
0
0
0
0
0
0
949
939
928
918
907
37,750
37,800
37,850
37,900
37,950
37,800
37,850
37,900
37,950
38,000
0
0
0
0
0
0
0
0
0
0
**
0
0
0
0
0
0
0
0
0
0
0
0
0
0
423
412
402
391
381
(Continued on page 58)
*If the amount you are looking up from the table is at least $33,200 ($35,200 if married filing jointly) but less than $33,241 ($35,241 if married filing
jointly) your credit is $3. Otherwise, you cannot take the credit.
**If the amount you are looking up from the table is at least $37,750 but less than $37,783, your credit is $4. Otherwise, you cannot take the credit.
- 57 -
Need more information or forms? See page 80.
Page 58 of 91 of Instructions 1040
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2007 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Two
No
children children
Your credit is –
And your filing status is –
Married filing jointly and
you have –
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Single, head of
household, or qualifying
widow(er) and you have –
No
children
Your credit is –
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
Your credit is –
One
child
Two
children
Your credit is –
38,000
38,050
38,100
38,150
38,200
38,050
38,100
38,150
38,200
38,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
370
360
349
339
328
39,000
39,050
39,100
39,150
39,200
39,050
39,100
39,150
39,200
39,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
160
149
139
128
118
38,250
38,300
38,350
38,400
38,450
38,300
38,350
38,400
38,450
38,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
318
307
297
286
275
39,250
39,300
39,350
39,400
39,450
39,300
39,350
39,400
39,450
39,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
107
96
86
75
65
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
265
254
244
233
223
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
54
44
33
23
12
38,750
38,800
38,850
38,900
38,950
38,800
38,850
38,900
38,950
39,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
212
202
191
181
170
39,750
39,783
0
0
0
0
0
4
Need more information or forms? See page 80.
- 58 -
Page 59 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Lines 74a Through 75
Line 67
Line 70
Excess Social Security and
Tier 1 RRTA Tax Withheld
Check the box(es) on line 70 to report any
credit from Form 2439, 4136, or 8885.
If you, or your spouse if filing a joint return, had more than one employer for 2007
and total wages of more than $97,500, too
much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for
the amount withheld in excess of $6,045.
But if any one employer withheld more
than $6,045, you cannot claim the excess
on your return. The employer should adjust
the tax for you. If the employer does not
adjust the overcollection, you can file a
claim for refund using Form 843. Figure
this amount separately for you and your
spouse.
You cannot claim a refund for excess
tier 2 RRTA tax on Form 1040. Instead, use
Form 843.
For more details, see Pub. 505.
Line 68
Additional Child Tax Credit
What Is the Additional Child Tax
Credit?
This credit is for certain people who have at
least one qualifying child as defined in the
instructions for line 6c on page 15. The
additional child tax credit may give you a
refund even if you do not owe any tax.
Two Steps To Take the Additional
Child Tax Credit!
Step 1. Be sure you figured the amount, if
any, of your child tax credit. See the instructions for line 52 that begin on page 39.
Step 2. Read the TIP at the end of your
Child Tax Credit Worksheet. Use Form
8812 to see if you can take the additional
child tax credit, but only if you meet the
condition given in that TIP.
Line 69
Amount Paid With Request
for Extension To File
If you filed Form 4868 to get an automatic
extension of time to file Form 1040, enter
any amount you paid with that form or by
electronic funds withdrawal or credit card.
If you paid by credit card, do not include on
line 69 the convenience fee you were
charged. Also, include any amounts paid
with Form 2350.
tions apply and you complete Form 8379.
For details, use TeleTax topic 203 (see
page 81) or see Form 8379.
Lines 74a Through 74d
Line 71
DIRECT DEPOSIT
Refundable Credit for Prior
Year Minimum Tax
Simple. Safe. Secure.
If you have an unused minimum tax credit
carryforward from 2004, you may be able
to claim a part of the amount as a refundable credit. Enter on line 71 the amount, if
any, from Form 8801, line 27.
Fast Refunds! 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 on this page.
Refund
Why Use Direct Deposit?
Line 73
Amount Overpaid
If line 73 is under $1, we will send a refund
only on written request.
If you want to check the status of your
refund, please wait at least 6 weeks (3
weeks if you filed electronically) from the
date you filed your return to do so. But if
you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically). See page 81 for details.
If the amount you overpaid is
large, you may want to decrease
the amount of income tax withheld from your pay by filing a
new Form W-4. See Income Tax Withholding and Estimated Tax Payments for 2008
on page 76.
Refund Offset
If you owe past-due federal tax, state income tax, child support, spousal support, or
certain federal nontax debts, such as student loans, all or part of the overpayment
on line 73 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 Financial Management Service (FMS). For federal tax offsets, you will receive a notice
from the IRS. For all other offsets, you will
receive a notice from FMS. To find out if
you may have an offset or if you have any
questions about it, contact the agency to
which you owe the debt.
Injured Spouse
If you file a joint return and your spouse
has not paid past-due federal tax, state income tax, child support, spousal support, or
a federal nontax debt, such as a student
loan, part or all of the overpayment on line
73 may be used (offset) to pay the past-due
amount. But your part of the overpayment
may be refunded to you if certain condi-
TIP
- 59 -
• 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 do not
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.
If you want us to directly deposit the
amount shown on line 74a to your checking
or savings 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:
• Check the box on line 74a and attach
Form 8888 if you want to split the direct
deposit of your refund among two or three
accounts, or
• Complete lines 74b through 74d if you
want your refund deposited to only one account.
Otherwise, we will send you a check.
Note. If you do not want your refund directly deposited to your account, do not
check the box on line 74a. Draw a line
through the boxes on lines 74b and 74d.
The IRS is not responsible for a
lost refund if you enter the
wrong account information.
CAUTION
Check with your financial institution to get the correct routing and account numbers and to make sure your direct
deposit will be accepted. Do not use the
routing number on a deposit slip if it is
different from the routing number on your
checks.
!
If you file a joint return and check the
box on line 74a and attach Form 8888 or fill
in lines 74b through 74d, your spouse may
get at least part of the refund.
If the direct deposit to your account(s) is
different from the amount you expected,
you will receive an explanation in the mail
Need more information or forms? See page 80.
Page 60 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Lines 74a Through 75
about 2 weeks after your refund is deposited.
Line 74a
You cannot file Form 8888 and split your
refund among two or three accounts if
Form 8379 is filed with your return.
Line 74b
The routing number must be nine digits.
The first two digits must be 01 through 12
or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead. On the sample check below, the
routing number is 250250025. Jeffrey and
Suzanne Maple would use that routing
number unless their financial institution instructed them to use a different routing
number for direct deposits.
Your check may state that it is payable
through a financial institution different
from the one at which you have your checking account. If so, do not use the routing
number on that check. Instead, contact your
financial institution for the correct routing
number to enter on line 74b.
Line 74c
Check the appropriate box for the type of
account. Do not check more than one box.
If the deposit is to an IRA, ask your financial institution whether you should check
the “Checking” or “Savings” box. You
must check the correct box to ensure your
deposit is accepted.
Line 74d
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 below, the account number is
20202086. Do not include the check number.
Some financial institutions will
not allow a joint refund to be
deposited to an individual acCAUTION
count. If the direct deposit is
rejected, a check will be sent instead. The
IRS is not responsible if a financial institution rejects a direct deposit.
!
Individual Retirement
Arrangement (IRA)
You can have your refund 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 of your account of the year to which
the deposit is to be applied. If you do not,
the trustee can assume the deposit is for the
year during which you are filing the return.
For example, if you file your 2007 return
during 2008 and do not notify the trustee in
advance, the trustee can assume the deposit
to your IRA is for 2008. If you designate
your deposit to be for 2007, you must verify that the deposit was actually made to the
account by the due date of the return (without regard to extensions). If the deposit is
not made to your account by the due date of
the return (without regard to extensions),
the deposit is not an IRA contribution for
2007. You must file an amended 2007 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 $4,000 ($5,000
CAUTION
if age 50 or older at the end of
2007) to a traditional IRA or Roth IRA for
2007. The limit for 2008 is $5,000 ($6,000
if age 50 or older at the end of 2008.) You
may owe a penalty if your contributions
exceed these limits.
!
Sample Check—Lines 74b Through 74d
1234
JEFFREY MAPLE
SUZANNE MAPLE
123 Pear Lane
Anyplace, VA 20000
䊲
PL
E
15-0000/0000
SA
M
PAY TO THE
ORDER OF
ANYPLACE BANK
Anyplace, VA 20000
Account
number
(line 74b)
(line 74d)
|:250250025|:202020
"’86". 1234
DOLLARS
Do not include
the check number.
䊲
For
The routing and account numbers may be in different places on your check.
Line 75
Applied to Your 2008
Estimated Tax
Enter on line 75 the amount, if any, of the
overpayment on line 73 you want applied
to your 2008 estimated tax. We will apply
this amount to your account unless you attach a statement requesting us to apply it to
your spouse’s account. Include your
spouse’s social security number in the attached statement.
!
CAUTION
This election to apply part or all
of the amount overpaid to your
2008 estimated tax cannot be
changed later.
Amount You Owe
IRS e-file offers you the
electronic payment option
of electronic funds withdrawal (EFW).
EFW can be used to pay your current year
balance due and can be used to make up to
four estimated tax payments. If you are filing early, you can schedule your payment
for withdrawal from your account on a future date, up to and including April 15,
2008. If you file your return after April 15,
2008, you can now include interest and
penalty in your payment. Visit www.irs.
gov and enter “e-pay” in the Search box for
details.
You can also pay using EFTPS, a free
tax payment system that allows you to
make payments online or by phone. For
more information or details on enrolling,
visit www.eftps.gov or call Customer Service at 1-800-316-6541. TTY/TDD help is
available by calling 1-800-733-4829.
Line 76
Amount You Owe
To save interest and penalties,
pay your taxes in full by April
15, 2008. You do not have to
pay if line 76 is under $1.
Include any estimated tax penalty from
line 77 in the amount you enter on line 76.
You can pay by check, money order, or
credit card. Do not include any estimated
tax payment for 2008 in your check, money
order, or amount you charge. Instead, make
the estimated tax payment separately.
To pay by check or money order. Make
your check or money order payable to the
“United States Treasury” for the full
CAUTION
Need more information or forms? See page 80.
For more information on IRAs,
see Pub. 590, Individual Retirement Arrangements (IRAs).
TIP
$
Routing
number
TIP
- 60 -
Page 61 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040 — Lines 75 Through 77
amount due. Do not send cash. Do not attach the payment to your return. Write
“2007 Form 1040” and your name, address,
daytime phone number, and social security
number (SSN) on your payment. If you are
filing a joint return, enter the SSN shown
first on your tax return.
To help process your payment, enter the
amount on the right side of the check like
this: $ XXX.XX. Do not use dashes or lines
(for example,
do not enter “$ XXX – ” or
xx
“$ XXX100”).
Then, complete Form 1040-V following
the instructions on that form and enclose it
in the envelope with your tax return and
payment. Although you do not have to use
Form 1040-V, doing so allows us to process your payment more accurately and efficiently.
To pay by credit card. You can use your
American Express® Card, Discover®
Card, MasterCard® card, or Visa® card.
To pay by credit card, call toll-free or visit
the website of either service provider listed
below and follow the instructions. A convenience fee will be charged by the service
provider based on the amount you are paying. Fees may vary between the providers.
You will be told what the fee is during the
transaction and you will have the option to
either continue or cancel the transaction.
You can also find out what the fee will be
by calling the provider’s toll-free automated customer service number or visiting
the provider’s website shown below. If you
pay by credit card before filing your return,
enter on page 1 of Form 1040 in the upper
left corner the confirmation number you
were given at the end of the transaction and
the amount you charged (not including the
convenience fee).
Link2Gov Corporation
1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
You may need to (a) increase
the amount of income tax withheld from your pay by filing a
new Form W-4, or (b) make estimated tax payments for 2008. See Income
Tax Withholding and Estimated Tax Payments for 2008 on page 76.
TIP
What If You Cannot Pay?
If you cannot pay the full amount shown on
line 76 when you file, you can ask to make
monthly installment payments for the full
or a partial amount. You may have up to 60
months to pay. However, even if your request to pay in installments is granted, you
will be charged interest and may be
charged a late payment penalty on the tax
not paid by April 15, 2008. 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 www.irs.gov, use the
pull-down menu under “I need to...” and
select “Set Up a Payment Plan.” If you use
Form 9465, you should receive a response
to your request to make installment payments within 30 days. But if you file your
return after March 31, it may take us longer
to reply.
Line 77
Estimated Tax Penalty
You may owe this penalty if:
• Line 76 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
• You did not 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 2007 Form
1040, line 63, minus the total of any
amounts shown on lines 66a, 68, and 71
and Forms 8828, 4137, 4136, 5329 (Parts
III through VIII only), 8885, and 8919.
Also subtract from line 63 any tax on an
excess parachute payment, any excise tax
on insider stock compensation of an expatriated corporation, and any uncollected social security and Medicare or RRTA tax on
tips or group-term life insurance. When figuring the amount on line 63, include the
amount on line 62 only if line 64 is more
than zero or you would owe the penalty
even if you did not include those taxes. But
if you entered an amount on Schedule H,
line 7, include the total of that amount plus
the amount on Form 1040, line 62.
Exception. You will not owe the penalty if
your 2006 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 2006
return and you were a U.S. citizen or resident for all of 2006, or
2. The total of lines 64, 65, and 67 on
your 2007 return is at least 100% of the tax
shown on your 2006 return (110% of that
amount if you are not a farmer or fisherman
and your adjusted gross income shown on
that return is more than $150,000, or if
married filing separately for 2007, more
than $75,000). Your estimated tax payments for 2007 must have been made on
time and for the required amount.
For most people, the “tax shown on your
2006 return” is the amount on your 2006
Form 1040, line 63, minus the total of any
amounts shown on lines 66a and 68 and
Forms 8828, 4137, 4136, 5329 (Parts III
through VIII only), and 8885. Also subtract
from line 63 any tax on an excess parachute
- 61 -
payment, any excise tax on insider stock
compensation of an expatriated corporation, and any uncollected social security
and Medicare or RRTA tax on tips or
group-term life insurance. When figuring
the amount on line 63, include the amount
on line 62 only if line 64 is more than zero
or you would have owed the estimated tax
penalty for 2006 even if you did not include
those taxes. But if you entered an amount
on your 2006 Schedule H, line 7, include
the total of that amount plus the amount on
your 2006 Form 1040, line 62.
Figuring the Penalty
If the Exception above does not apply and
you choose to figure the penalty yourself,
see Form 2210 (or 2210-F for farmers and
fishermen) to find out if you owe the penalty. If you do, you can use the form to
figure the amount.
Enter the penalty on line 77. Add the
penalty to any tax due and enter the total on
line 76. If you are due a refund, subtract the
penalty from the overpayment you show on
line 73. Do not 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 77
blank and the IRS will figure
the penalty and send you a bill.
We will not charge you interest on the penalty if you pay by the date specified on the
bill. If your income varied during the year,
the annualized income installment method
may reduce the amount of your penalty.
But you must file Form 2210 because the
IRS cannot figure your penalty under this
method. See the Instructions for Form 2210
for other situations in which you may be
able to lower your penalty by filing Form
2210.
TIP
Third Party Designee
If you want to allow a friend, family member, or any other person you choose to discuss your 2007 tax return with the IRS,
check the “Yes” box in the “Third Party
Designee” area of your return. Also, enter
the designee’s name, phone number, and
any five digits the designee chooses as his
or her personal identification number
(PIN). But if you want to allow the paid
preparer who signed your return to discuss
it with the IRS, just enter “Preparer” in the
space for the designee’s name. You do not
have to provide the other information requested.
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,
Need more information or forms? See page 80.
Page 62 of 91 of Instructions 1040
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• 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 are not 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.
The authorization will automatically
end no later than the due date (without regard to extensions) for filing your 2008 tax
return. This is April 15, 2009, for most
people. If you wish to revoke the authorization before it ends, see Pub. 947.
Sign Your Return
Form 1040 is not considered a valid return
unless you sign it. If you are filing a joint
return, your spouse must also sign. If your
spouse cannot 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 as a surviving spouse, see Death of a
Taxpayer on page 77.
Child’s Return
If your child cannot sign the return, either
parent can sign the child’s name in the
space provided. Then, enter “By (your signature), parent for minor child.”
Daytime Phone Number
Providing your daytime phone number may
help speed the processing of your return.
We may have questions about items on
your return, such as the earned income
credit, credit for child and dependent care
expenses, etc. If you answer our questions
over the phone, we may be able to continue
processing your return without mailing you
a letter. If you are filing a joint return, you
can enter either your or your spouse’s daytime phone number.
Paid Preparer Must Sign
Your Return
Generally, anyone you pay to prepare your
return must sign it in the space provided.
The preparer must give you a copy of the
return for your records. Someone who
prepares your return but does not charge
you should not sign your return.
Electronic Return
Signatures!
Create your own personal identification
number (PIN) and file a paperless return
electronically or use a tax professional. 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.
To verify your identity, you will be
prompted to enter your adjusted gross income (AGI) from your originally filed
2006 federal income tax return, if applicable. Do not use your AGI from an amended
return (Form 1040X) or a math error correction made by IRS. AGI is the amount
shown on your 2006 Form 1040, line 38;
Form 1040A, line 21; or Form 1040EZ,
line 4. If you do not have your 2006 income
tax return, call the IRS at 1-800-829-1040
to get a free transcript of your return. (If
you filed electronically last year, you may
use your prior year PIN to verify your identity instead of your prior year AGI. The
prior year PIN is the five digit PIN you
used to electronically sign your 2006 return.) You will also be prompted to enter
your date of birth (DOB). Make sure your
Need more information or forms? See page 80.
- 62 -
DOB is accurate and matches the information on record with the Social Security Administration by checking your annual
social security statement.
Although you can still file your
return electronically, you cannot sign your return electroniCAUTION
cally if you are a first-time filer
under age 16 at the end of 2007 or if you are
filing certain forms, such as Form 1098-C,
3115, 3468 (if attachments are required),
4136 (if certificate or statement required),
5713, 8283 (if a statement is required for
Section A or if Section B is completed),
8332, 8858, 8885, 8864 (if certification or
statement required), or Schedule D-1
(Form 1040) (if you elect not to include
your transactions on the electronic STCGL
or LTCGL records).
For more details, visit
www.irs.gov/efile and click on “e-file for
Individual Taxpayers.”
Forms 8453 and 8453-OL. Your return is
not complete without your signature. If you
are not eligible or choose not to sign your
return with an electronic signature, you
must complete, sign, and file Form 8453 or
Form 8453-OL, whichever applies.
Sign electronically and file a completely
paperless return. If you use a paid preparer,
ask to sign your return electronically!
!
Assemble Your Return
Assemble any schedules and forms behind
Form 1040 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. Do not attach
correspondence or other items unless required to do so. Attach a copy of Forms
W-2 and 2439 to the front of Form 1040. If
you received a Form W-2c (a corrected
Form W-2), attach a copy of your original
Forms W-2 and any Forms W-2c. Also attach Forms W-2G and 1099-R to the front
of Form 1040 if tax was withheld.
Page 63 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007
Tax Table
If line 43
(taxable
income) is —
At
least
But
less
than
See the instructions for line 44 that begin on page
33 to see if you must use the Tax Table below to
CAUTION
figure your tax.
Example. Mr. and Mrs. Brown are filing a joint return. Their
taxable income on Form 1040, line 43, is $25,300. First, they find
the $25,300 – 25,350 taxable income line. Next, they find the
column for married filing jointly and read down the column. The
amount shown where the taxable income line and filing status
column meet is $3,016. This is the tax amount they should enter
on Form 1040, line 44.
!
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
0
5
15
25
50
75
100
125
150
175
5
15
25
50
75
100
125
150
175
200
0
1
2
4
6
9
11
14
16
19
0
1
2
4
6
9
11
14
16
19
0
1
2
4
6
9
11
14
16
19
0
1
2
4
6
9
11
14
16
19
200
225
250
275
225
250
275
300
21
24
26
29
21
24
26
29
21
24
26
29
21
24
26
29
300
325
350
375
325
350
375
400
31
34
36
39
31
34
36
39
31
34
36
39
31
34
36
39
400
425
450
475
425
450
475
500
41
44
46
49
41
44
46
49
41
44
46
49
41
44
46
49
500
525
550
575
525
550
575
600
51
54
56
59
51
54
56
59
51
54
56
59
51
54
56
59
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
1,000
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
At
least
But
less
than
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
2,000
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
* This column must also be used by a qualifying widow(er).
At
least
25,200
25,250
25,300
25,350
But
less
than
25,250
25,300
25,350
25,400
At
least
But
less
than
2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
Married
filing
separately
Head
of a
household
Your tax is—
3,001 3,393
3,009 3,400
3,016 3,408
3,024 3,415
3,224
3,231
3,239
3,246
Single Married
filing
jointly
*
3,393
3,400
3,408
3,415
If line 43
(taxable
income) is —
And you are —
Single
Sample Table
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
3,000
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
(Continued on page 64)
- 63 -
Page 64 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
5,000
5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
8,000
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
790
798
805
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
790
798
805
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
9,000 9,050
9,050 9,100
9,100 9,150
9,150 9,200
9,200 9,250
9,250 9,300
9,300 9,350
9,350 9,400
9,400 9,450
9,450 9,500
9,500 9,550
9,550 9,600
9,600 9,650
9,650 9,700
9,700 9,750
9,750 9,800
9,800 9,850
9,850 9,900
9,900 9,950
9,950 10,000
813
820
828
835
843
850
858
865
873
880
888
895
903
910
918
925
933
940
948
955
803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898
813
820
828
835
843
850
858
865
873
880
888
895
903
910
918
925
933
940
948
955
803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
11,000
11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
12,000
1,263
1,270
1,278
1,285
1,293
1,300
1,308
1,315
1,323
1,330
1,338
1,345
1,353
1,360
1,368
1,375
1,383
1,390
1,398
1,405
1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,198
1,263
1,270
1,278
1,285
1,293
1,300
1,308
1,315
1,323
1,330
1,338
1,345
1,353
1,360
1,368
1,375
1,383
1,390
1,398
1,405
1,103
1,108
1,113
1,118
1,124
1,131
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,229
1,236
1,413
1,420
1,428
1,435
1,443
1,450
1,458
1,465
1,473
1,480
1,488
1,495
1,503
1,510
1,518
1,525
1,533
1,540
1,548
1,555
1,203
1,208
1,213
1,218
1,223
1,228
1,233
1,238
1,243
1,248
1,253
1,258
1,263
1,268
1,273
1,278
1,283
1,288
1,293
1,298
1,413
1,420
1,428
1,435
1,443
1,450
1,458
1,465
1,473
1,480
1,488
1,495
1,503
1,510
1,518
1,525
1,533
1,540
1,548
1,555
1,244
1,251
1,259
1,266
1,274
1,281
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,379
1,386
1,563
1,570
1,578
1,585
1,593
1,600
1,608
1,615
1,623
1,630
1,638
1,645
1,653
1,660
1,668
1,675
1,683
1,690
1,698
1,705
1,303
1,308
1,313
1,318
1,323
1,328
1,333
1,338
1,343
1,348
1,353
1,358
1,363
1,368
1,373
1,378
1,383
1,388
1,393
1,398
1,563
1,570
1,578
1,585
1,593
1,600
1,608
1,615
1,623
1,630
1,638
1,645
1,653
1,660
1,668
1,675
1,683
1,690
1,698
1,705
1,394
1,401
1,409
1,416
1,424
1,431
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,529
1,536
12,000
963
970
978
985
993
1,000
1,008
1,015
1,023
1,030
1,038
1,045
1,053
1,060
1,068
1,075
1,083
1,090
1,098
1,105
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
963
970
978
985
993
1,000
1,008
1,015
1,023
1,030
1,038
1,045
1,053
1,060
1,068
1,075
1,083
1,090
1,098
1,105
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
12,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
1,113
1,120
1,128
1,135
1,143
1,150
1,158
1,165
1,173
1,180
1,188
1,195
1,203
1,210
1,218
1,225
1,233
1,240
1,248
1,255
1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098
1,113
1,120
1,128
1,135
1,143
1,150
1,158
1,165
1,173
1,180
1,188
1,195
1,203
1,210
1,218
1,225
1,233
1,240
1,248
1,255
1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098
13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
10,000
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
At
least
And you are —
11,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
9,000
9,000
7,000
7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
But
less
than
8,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000
6,000
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
At
least
If line 43
(taxable
income) is —
And you are —
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
13,000
13,000
* This column must also be used by a qualifying widow(er).
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
14,000
(Continued on page 65)
- 64 -
Page 65 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
14,000
14,000
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000
1,403
1,408
1,413
1,418
1,423
1,428
1,433
1,438
1,443
1,448
1,453
1,458
1,463
1,468
1,473
1,478
1,483
1,488
1,493
1,498
1,713
1,720
1,728
1,735
1,743
1,750
1,758
1,765
1,773
1,780
1,788
1,795
1,803
1,810
1,818
1,825
1,833
1,840
1,848
1,855
1,544
1,551
1,559
1,566
1,574
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,679
1,686
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
17,000
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
18,000
1,863
1,870
1,878
1,885
1,893
1,900
1,908
1,915
1,923
1,930
1,938
1,945
1,953
1,960
1,968
1,975
1,983
1,990
1,998
2,005
1,503
1,508
1,513
1,518
1,523
1,528
1,533
1,538
1,543
1,548
1,553
1,558
1,563
1,569
1,576
1,584
1,591
1,599
1,606
1,614
1,863
1,870
1,878
1,885
1,893
1,900
1,908
1,915
1,923
1,930
1,938
1,945
1,953
1,960
1,968
1,975
1,983
1,990
1,998
2,005
1,694
1,701
1,709
1,716
1,724
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
1,836
18,000
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
2,013
2,020
2,028
2,035
2,043
2,050
2,058
2,065
2,073
2,080
2,088
2,095
2,103
2,110
2,118
2,125
2,133
2,140
2,148
2,155
1,621
1,629
1,636
1,644
1,651
1,659
1,666
1,674
1,681
1,689
1,696
1,704
1,711
1,719
1,726
1,734
1,741
1,749
1,756
1,764
2,013
2,020
2,028
2,035
2,043
2,050
2,058
2,065
2,073
2,080
2,088
2,095
2,103
2,110
2,118
2,125
2,133
2,140
2,148
2,155
1,844
1,851
1,859
1,866
1,874
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
1,986
19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
19,000
1,771
1,779
1,786
1,794
1,801
1,809
1,816
1,824
1,831
1,839
1,846
1,854
1,861
1,869
1,876
1,884
1,891
1,899
1,906
1,914
2,163
2,170
2,178
2,185
2,193
2,200
2,208
2,215
2,223
2,230
2,238
2,245
2,253
2,260
2,268
2,275
2,283
2,290
2,298
2,305
1,994
2,001
2,009
2,016
2,024
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
2,136
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
20,000
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
21,000
2,613
2,620
2,628
2,635
2,643
2,650
2,658
2,665
2,673
2,680
2,688
2,695
2,703
2,710
2,718
2,725
2,733
2,740
2,748
2,755
2,221
2,229
2,236
2,244
2,251
2,259
2,266
2,274
2,281
2,289
2,296
2,304
2,311
2,319
2,326
2,334
2,341
2,349
2,356
2,364
2,613
2,620
2,628
2,635
2,643
2,650
2,658
2,665
2,673
2,680
2,688
2,695
2,703
2,710
2,718
2,725
2,733
2,740
2,748
2,755
2,444
2,451
2,459
2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,586
2,763
2,770
2,778
2,785
2,793
2,800
2,808
2,815
2,823
2,830
2,838
2,845
2,853
2,860
2,868
2,875
2,883
2,890
2,898
2,905
2,371
2,379
2,386
2,394
2,401
2,409
2,416
2,424
2,431
2,439
2,446
2,454
2,461
2,469
2,476
2,484
2,491
2,499
2,506
2,514
2,763
2,770
2,778
2,785
2,793
2,800
2,808
2,815
2,823
2,830
2,838
2,845
2,853
2,860
2,868
2,875
2,883
2,890
2,898
2,905
2,594
2,601
2,609
2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,729
2,736
2,913
2,920
2,928
2,935
2,943
2,950
2,958
2,965
2,973
2,980
2,988
2,995
3,003
3,010
3,018
3,025
3,033
3,040
3,048
3,055
2,521
2,529
2,536
2,544
2,551
2,559
2,566
2,574
2,581
2,589
2,596
2,604
2,611
2,619
2,626
2,634
2,641
2,649
2,656
2,664
2,913
2,920
2,928
2,935
2,943
2,950
2,958
2,965
2,973
2,980
2,988
2,995
3,003
3,010
3,018
3,025
3,033
3,040
3,048
3,055
2,744
2,751
2,759
2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
2,886
21,000
2,313
2,320
2,328
2,335
2,343
2,350
2,358
2,365
2,373
2,380
2,388
2,395
2,403
2,410
2,418
2,425
2,433
2,440
2,448
2,455
1,921
1,929
1,936
1,944
1,951
1,959
1,966
1,974
1,981
1,989
1,996
2,004
2,011
2,019
2,026
2,034
2,041
2,049
2,056
2,064
2,313
2,320
2,328
2,335
2,343
2,350
2,358
2,365
2,373
2,380
2,388
2,395
2,403
2,410
2,418
2,425
2,433
2,440
2,448
2,455
2,144
2,151
2,159
2,166
2,174
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
2,286
21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
2,463
2,470
2,478
2,485
2,493
2,500
2,508
2,515
2,523
2,530
2,538
2,545
2,553
2,560
2,568
2,575
2,583
2,590
2,598
2,605
2,071
2,079
2,086
2,094
2,101
2,109
2,116
2,124
2,131
2,139
2,146
2,154
2,161
2,169
2,176
2,184
2,191
2,199
2,206
2,214
2,463
2,470
2,478
2,485
2,493
2,500
2,508
2,515
2,523
2,530
2,538
2,545
2,553
2,560
2,568
2,575
2,583
2,590
2,598
2,605
2,294
2,301
2,309
2,316
2,324
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,436
22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
20,000
At
least
And you are —
20,000
2,163
2,170
2,178
2,185
2,193
2,200
2,208
2,215
2,223
2,230
2,238
2,245
2,253
2,260
2,268
2,275
2,283
2,290
2,298
2,305
18,000
16,000
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
But
less
than
And you are —
17,000
1,713
1,720
1,728
1,735
1,743
1,750
1,758
1,765
1,773
1,780
1,788
1,795
1,803
1,810
1,818
1,825
1,833
1,840
1,848
1,855
15,000
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
At
least
If line 43
(taxable
income) is —
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
22,000
22,000
* This column must also be used by a qualifying widow(er).
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
23,000
(Continued on page 66)
- 65 -
Page 66 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
23,000
23,000
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
25,000
2,671
2,679
2,686
2,694
2,701
2,709
2,716
2,724
2,731
2,739
2,746
2,754
2,761
2,769
2,776
2,784
2,791
2,799
2,806
2,814
3,063
3,070
3,078
3,085
3,093
3,100
3,108
3,115
3,123
3,130
3,138
3,145
3,153
3,160
3,168
3,175
3,183
3,190
3,198
3,205
2,894
2,901
2,909
2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
3,036
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
26,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000
3,213
3,220
3,228
3,235
3,243
3,250
3,258
3,265
3,273
3,280
3,288
3,295
3,303
3,310
3,318
3,325
3,333
3,340
3,348
3,355
2,821
2,829
2,836
2,844
2,851
2,859
2,866
2,874
2,881
2,889
2,896
2,904
2,911
2,919
2,926
2,934
2,941
2,949
2,956
2,964
3,213
3,220
3,228
3,235
3,243
3,250
3,258
3,265
3,273
3,280
3,288
3,295
3,303
3,310
3,318
3,325
3,333
3,340
3,348
3,355
3,044
3,051
3,059
3,066
3,074
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
3,186
27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
3,363
3,370
3,378
3,385
3,393
3,400
3,408
3,415
3,423
3,430
3,438
3,445
3,453
3,460
3,468
3,475
3,483
3,490
3,498
3,505
2,971
2,979
2,986
2,994
3,001
3,009
3,016
3,024
3,031
3,039
3,046
3,054
3,061
3,069
3,076
3,084
3,091
3,099
3,106
3,114
3,363
3,370
3,378
3,385
3,393
3,400
3,408
3,415
3,423
3,430
3,438
3,445
3,453
3,460
3,468
3,475
3,483
3,490
3,498
3,505
3,194
3,201
3,209
3,216
3,224
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
3,336
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000
3,121
3,129
3,136
3,144
3,151
3,159
3,166
3,174
3,181
3,189
3,196
3,204
3,211
3,219
3,226
3,234
3,241
3,249
3,256
3,264
3,513
3,520
3,528
3,535
3,543
3,550
3,558
3,565
3,573
3,580
3,588
3,595
3,603
3,610
3,618
3,625
3,633
3,640
3,648
3,655
3,344
3,351
3,359
3,366
3,374
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
3,486
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
29,000
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,000
3,963
3,970
3,978
3,985
3,993
4,000
4,008
4,015
4,023
4,030
4,038
4,045
4,053
4,060
4,068
4,075
4,083
4,090
4,098
4,105
3,571
3,579
3,586
3,594
3,601
3,609
3,616
3,624
3,631
3,639
3,646
3,654
3,661
3,669
3,676
3,684
3,691
3,699
3,706
3,714
3,963
3,970
3,978
3,985
3,993
4,000
4,008
4,015
4,023
4,030
4,038
4,045
4,053
4,060
4,068
4,075
4,083
4,090
4,098
4,105
3,794
3,801
3,809
3,816
3,824
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
3,936
4,113
4,120
4,128
4,135
4,143
4,150
4,158
4,165
4,173
4,180
4,188
4,195
4,203
4,210
4,218
4,225
4,233
4,240
4,248
4,255
3,721
3,729
3,736
3,744
3,751
3,759
3,766
3,774
3,781
3,789
3,796
3,804
3,811
3,819
3,826
3,834
3,841
3,849
3,856
3,864
4,113
4,120
4,128
4,135
4,143
4,150
4,158
4,165
4,173
4,180
4,188
4,195
4,203
4,210
4,218
4,225
4,233
4,240
4,248
4,255
3,944
3,951
3,959
3,966
3,974
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
4,086
4,263
4,270
4,278
4,285
4,293
4,300
4,308
4,315
4,323
4,330
4,338
4,345
4,353
4,360
4,368
4,375
4,383
4,393
4,405
4,418
3,871
3,879
3,886
3,894
3,901
3,909
3,916
3,924
3,931
3,939
3,946
3,954
3,961
3,969
3,976
3,984
3,991
3,999
4,006
4,014
4,263
4,270
4,278
4,285
4,293
4,300
4,308
4,315
4,323
4,330
4,338
4,345
4,353
4,360
4,368
4,375
4,383
4,393
4,405
4,418
4,094
4,101
4,109
4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199
4,206
4,214
4,221
4,229
4,236
30,000
3,663
3,670
3,678
3,685
3,693
3,700
3,708
3,715
3,723
3,730
3,738
3,745
3,753
3,760
3,768
3,775
3,783
3,790
3,798
3,805
3,271
3,279
3,286
3,294
3,301
3,309
3,316
3,324
3,331
3,339
3,346
3,354
3,361
3,369
3,376
3,384
3,391
3,399
3,406
3,414
3,663
3,670
3,678
3,685
3,693
3,700
3,708
3,715
3,723
3,730
3,738
3,745
3,753
3,760
3,768
3,775
3,783
3,790
3,798
3,805
3,494
3,501
3,509
3,516
3,524
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
3,636
30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
3,813
3,820
3,828
3,835
3,843
3,850
3,858
3,865
3,873
3,880
3,888
3,895
3,903
3,910
3,918
3,925
3,933
3,940
3,948
3,955
3,421
3,429
3,436
3,444
3,451
3,459
3,466
3,474
3,481
3,489
3,496
3,504
3,511
3,519
3,526
3,534
3,541
3,549
3,556
3,564
3,813
3,820
3,828
3,835
3,843
3,850
3,858
3,865
3,873
3,880
3,888
3,895
3,903
3,910
3,918
3,925
3,933
3,940
3,948
3,955
3,644
3,651
3,659
3,666
3,674
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
3,786
31,000
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,000
At
least
And you are —
29,000
3,513
3,520
3,528
3,535
3,543
3,550
3,558
3,565
3,573
3,580
3,588
3,595
3,603
3,610
3,618
3,625
3,633
3,640
3,648
3,655
27,000
25,000
25,000
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
But
less
than
26,000
3,063
3,070
3,078
3,085
3,093
3,100
3,108
3,115
3,123
3,130
3,138
3,145
3,153
3,160
3,168
3,175
3,183
3,190
3,198
3,205
24,000
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
At
least
If line 43
(taxable
income) is —
And you are —
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
31,000
31,000
* This column must also be used by a qualifying widow(er).
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
32,000
(Continued on page 67)
- 66 -
Page 67 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
32,000
32,000
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
34,000
4,021
4,029
4,036
4,044
4,051
4,059
4,066
4,074
4,081
4,089
4,096
4,104
4,111
4,119
4,126
4,134
4,141
4,149
4,156
4,164
4,430
4,443
4,455
4,468
4,480
4,493
4,505
4,518
4,530
4,543
4,555
4,568
4,580
4,593
4,605
4,618
4,630
4,643
4,655
4,668
4,244
4,251
4,259
4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349
4,356
4,364
4,371
4,379
4,386
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
36,000
4,680
4,693
4,705
4,718
4,730
4,743
4,755
4,768
4,780
4,793
4,805
4,818
4,830
4,843
4,855
4,868
4,880
4,893
4,905
4,918
4,171
4,179
4,186
4,194
4,201
4,209
4,216
4,224
4,231
4,239
4,246
4,254
4,261
4,269
4,276
4,284
4,291
4,299
4,306
4,314
4,680
4,693
4,705
4,718
4,730
4,743
4,755
4,768
4,780
4,793
4,805
4,818
4,830
4,843
4,855
4,868
4,880
4,893
4,905
4,918
4,394
4,401
4,409
4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499
4,506
4,514
4,521
4,529
4,536
36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
4,930
4,943
4,955
4,968
4,980
4,993
5,005
5,018
5,030
5,043
5,055
5,068
5,080
5,093
5,105
5,118
5,130
5,143
5,155
5,168
4,321
4,329
4,336
4,344
4,351
4,359
4,366
4,374
4,381
4,389
4,396
4,404
4,411
4,419
4,426
4,434
4,441
4,449
4,456
4,464
4,930
4,943
4,955
4,968
4,980
4,993
5,005
5,018
5,030
5,043
5,055
5,068
5,080
5,093
5,105
5,118
5,130
5,143
5,155
5,168
4,544
4,551
4,559
4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649
4,656
4,664
4,671
4,679
4,686
37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
37,000
4,471
4,479
4,486
4,494
4,501
4,509
4,516
4,524
4,531
4,539
4,546
4,554
4,561
4,569
4,576
4,584
4,591
4,599
4,606
4,614
5,180
5,193
5,205
5,218
5,230
5,243
5,255
5,268
5,280
5,293
5,305
5,318
5,330
5,343
5,355
5,368
5,380
5,393
5,405
5,418
4,694
4,701
4,709
4,716
4,724
4,731
4,739
4,746
4,754
4,761
4,769
4,776
4,784
4,791
4,799
4,806
4,814
4,821
4,829
4,836
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
38,000
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000
5,930
5,943
5,955
5,968
5,980
5,993
6,005
6,018
6,030
6,043
6,055
6,068
6,080
6,093
6,105
6,118
6,130
6,143
6,155
6,168
4,921
4,929
4,936
4,944
4,951
4,959
4,966
4,974
4,981
4,989
4,996
5,004
5,011
5,019
5,026
5,034
5,041
5,049
5,056
5,064
5,930
5,943
5,955
5,968
5,980
5,993
6,005
6,018
6,030
6,043
6,055
6,068
6,080
6,093
6,105
6,118
6,130
6,143
6,155
6,168
5,144
5,151
5,159
5,166
5,174
5,181
5,189
5,196
5,204
5,211
5,219
5,226
5,234
5,241
5,249
5,256
5,264
5,271
5,279
5,286
6,180
6,193
6,205
6,218
6,230
6,243
6,255
6,268
6,280
6,293
6,305
6,318
6,330
6,343
6,355
6,368
6,380
6,393
6,405
6,418
5,071
5,079
5,086
5,094
5,101
5,109
5,116
5,124
5,131
5,139
5,146
5,154
5,161
5,169
5,176
5,184
5,191
5,199
5,206
5,214
6,180
6,193
6,205
6,218
6,230
6,243
6,255
6,268
6,280
6,293
6,305
6,318
6,330
6,343
6,355
6,368
6,380
6,393
6,405
6,418
5,294
5,301
5,309
5,316
5,324
5,331
5,339
5,346
5,354
5,361
5,369
5,376
5,384
5,391
5,399
5,406
5,414
5,421
5,429
5,436
6,430
6,443
6,455
6,468
6,480
6,493
6,505
6,518
6,530
6,543
6,555
6,568
6,580
6,593
6,605
6,618
6,630
6,643
6,655
6,668
5,221
5,229
5,236
5,244
5,251
5,259
5,266
5,274
5,281
5,289
5,296
5,304
5,311
5,319
5,326
5,334
5,341
5,349
5,356
5,364
6,430
6,443
6,455
6,468
6,480
6,493
6,505
6,518
6,530
6,543
6,555
6,568
6,580
6,593
6,605
6,618
6,630
6,643
6,655
6,668
5,444
5,451
5,459
5,466
5,474
5,481
5,489
5,496
5,504
5,511
5,519
5,526
5,534
5,541
5,549
5,556
5,564
5,571
5,579
5,586
39,000
5,430
5,443
5,455
5,468
5,480
5,493
5,505
5,518
5,530
5,543
5,555
5,568
5,580
5,593
5,605
5,618
5,630
5,643
5,655
5,668
4,621
4,629
4,636
4,644
4,651
4,659
4,666
4,674
4,681
4,689
4,696
4,704
4,711
4,719
4,726
4,734
4,741
4,749
4,756
4,764
5,430
5,443
5,455
5,468
5,480
5,493
5,505
5,518
5,530
5,543
5,555
5,568
5,580
5,593
5,605
5,618
5,630
5,643
5,655
5,668
4,844
4,851
4,859
4,866
4,874
4,881
4,889
4,896
4,904
4,911
4,919
4,926
4,934
4,941
4,949
4,956
4,964
4,971
4,979
4,986
39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
5,680
5,693
5,705
5,718
5,730
5,743
5,755
5,768
5,780
5,793
5,805
5,818
5,830
5,843
5,855
5,868
5,880
5,893
5,905
5,918
4,771
4,779
4,786
4,794
4,801
4,809
4,816
4,824
4,831
4,839
4,846
4,854
4,861
4,869
4,876
4,884
4,891
4,899
4,906
4,914
5,680
5,693
5,705
5,718
5,730
5,743
5,755
5,768
5,780
5,793
5,805
5,818
5,830
5,843
5,855
5,868
5,880
5,893
5,905
5,918
4,994
5,001
5,009
5,016
5,024
5,031
5,039
5,046
5,054
5,061
5,069
5,076
5,084
5,091
5,099
5,106
5,114
5,121
5,129
5,136
40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
38,000
At
least
And you are —
38,000
5,180
5,193
5,205
5,218
5,230
5,243
5,255
5,268
5,280
5,293
5,305
5,318
5,330
5,343
5,355
5,368
5,380
5,393
5,405
5,418
36,000
34,000
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
But
less
than
And you are —
35,000
4,430
4,443
4,455
4,468
4,480
4,493
4,505
4,518
4,530
4,543
4,555
4,568
4,580
4,593
4,605
4,618
4,630
4,643
4,655
4,668
33,000
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
At
least
If line 43
(taxable
income) is —
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000
40,000
* This column must also be used by a qualifying widow(er).
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
41,000
(Continued on page 68)
- 67 -
Page 68 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
41,000
41,000
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
43,000
5,371
5,379
5,386
5,394
5,401
5,409
5,416
5,424
5,431
5,439
5,446
5,454
5,461
5,469
5,476
5,484
5,491
5,499
5,506
5,514
6,680
6,693
6,705
6,718
6,730
6,743
6,755
6,768
6,780
6,793
6,805
6,818
6,830
6,843
6,855
6,868
6,880
6,893
6,905
6,918
5,594
5,601
5,609
5,616
5,624
5,631
5,639
5,646
5,654
5,661
5,669
5,676
5,684
5,691
5,699
5,706
5,714
5,721
5,729
5,736
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
44,000
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
45,000
6,930
6,943
6,955
6,968
6,980
6,993
7,005
7,018
7,030
7,043
7,055
7,068
7,080
7,093
7,105
7,118
7,130
7,143
7,155
7,168
5,521
5,529
5,536
5,544
5,551
5,559
5,566
5,574
5,581
5,589
5,596
5,604
5,611
5,619
5,626
5,634
5,641
5,649
5,656
5,664
6,930
6,943
6,955
6,968
6,980
6,993
7,005
7,018
7,030
7,043
7,055
7,068
7,080
7,093
7,105
7,118
7,130
7,143
7,155
7,168
5,744
5,751
5,759
5,766
5,774
5,781
5,789
5,796
5,804
5,811
5,819
5,826
5,834
5,844
5,856
5,869
5,881
5,894
5,906
5,919
45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
7,180
7,193
7,205
7,218
7,230
7,243
7,255
7,268
7,280
7,293
7,305
7,318
7,330
7,343
7,355
7,368
7,380
7,393
7,405
7,418
5,671
5,679
5,686
5,694
5,701
5,709
5,716
5,724
5,731
5,739
5,746
5,754
5,761
5,769
5,776
5,784
5,791
5,799
5,806
5,814
7,180
7,193
7,205
7,218
7,230
7,243
7,255
7,268
7,280
7,293
7,305
7,318
7,330
7,343
7,355
7,368
7,380
7,393
7,405
7,418
5,931
5,944
5,956
5,969
5,981
5,994
6,006
6,019
6,031
6,044
6,056
6,069
6,081
6,094
6,106
6,119
6,131
6,144
6,156
6,169
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000
5,821
5,829
5,836
5,844
5,851
5,859
5,866
5,874
5,881
5,889
5,896
5,904
5,911
5,919
5,926
5,934
5,941
5,949
5,956
5,964
7,430
7,443
7,455
7,468
7,480
7,493
7,505
7,518
7,530
7,543
7,555
7,568
7,580
7,593
7,605
7,618
7,630
7,643
7,655
7,668
6,181
6,194
6,206
6,219
6,231
6,244
6,256
6,269
6,281
6,294
6,306
6,319
6,331
6,344
6,356
6,369
6,381
6,394
6,406
6,419
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
48,000
8,180
8,193
8,205
8,218
8,230
8,243
8,255
8,268
8,280
8,293
8,305
8,318
8,330
8,343
8,355
8,368
8,380
8,393
8,405
8,418
6,271
6,279
6,286
6,294
6,301
6,309
6,316
6,324
6,331
6,339
6,346
6,354
6,361
6,369
6,376
6,384
6,391
6,399
6,406
6,414
8,180
8,193
8,205
8,218
8,230
8,243
8,255
8,268
8,280
8,293
8,305
8,318
8,330
8,343
8,355
8,368
8,380
8,393
8,405
8,418
6,931
6,944
6,956
6,969
6,981
6,994
7,006
7,019
7,031
7,044
7,056
7,069
7,081
7,094
7,106
7,119
7,131
7,144
7,156
7,169
8,430
8,443
8,455
8,468
8,480
8,493
8,505
8,518
8,530
8,543
8,555
8,568
8,580
8,593
8,605
8,618
8,630
8,643
8,655
8,668
6,421
6,429
6,436
6,444
6,451
6,459
6,466
6,474
6,481
6,489
6,496
6,504
6,511
6,519
6,526
6,534
6,541
6,549
6,556
6,564
8,430
8,443
8,455
8,468
8,480
8,493
8,505
8,518
8,530
8,543
8,555
8,568
8,580
8,593
8,605
8,618
8,630
8,643
8,655
8,668
7,181
7,194
7,206
7,219
7,231
7,244
7,256
7,269
7,281
7,294
7,306
7,319
7,331
7,344
7,356
7,369
7,381
7,394
7,406
7,419
8,680
8,693
8,705
8,718
8,730
8,743
8,755
8,768
8,780
8,793
8,805
8,818
8,830
8,843
8,855
8,868
8,880
8,893
8,905
8,918
6,571
6,579
6,586
6,594
6,601
6,609
6,616
6,624
6,631
6,639
6,646
6,654
6,661
6,669
6,676
6,684
6,691
6,699
6,706
6,714
8,680
8,693
8,705
8,718
8,730
8,743
8,755
8,768
8,780
8,793
8,805
8,818
8,830
8,843
8,855
8,868
8,880
8,893
8,905
8,918
7,431
7,444
7,456
7,469
7,481
7,494
7,506
7,519
7,531
7,544
7,556
7,569
7,581
7,594
7,606
7,619
7,631
7,644
7,656
7,669
48,000
7,680
7,693
7,705
7,718
7,730
7,743
7,755
7,768
7,780
7,793
7,805
7,818
7,830
7,843
7,855
7,868
7,880
7,893
7,905
7,918
5,971
5,979
5,986
5,994
6,001
6,009
6,016
6,024
6,031
6,039
6,046
6,054
6,061
6,069
6,076
6,084
6,091
6,099
6,106
6,114
7,680
7,693
7,705
7,718
7,730
7,743
7,755
7,768
7,780
7,793
7,805
7,818
7,830
7,843
7,855
7,868
7,880
7,893
7,905
7,918
6,431
6,444
6,456
6,469
6,481
6,494
6,506
6,519
6,531
6,544
6,556
6,569
6,581
6,594
6,606
6,619
6,631
6,644
6,656
6,669
48,000
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
7,930
7,943
7,955
7,968
7,980
7,993
8,005
8,018
8,030
8,043
8,055
8,068
8,080
8,093
8,105
8,118
8,130
8,143
8,155
8,168
6,121
6,129
6,136
6,144
6,151
6,159
6,166
6,174
6,181
6,189
6,196
6,204
6,211
6,219
6,226
6,234
6,241
6,249
6,256
6,264
7,930
7,943
7,955
7,968
7,980
7,993
8,005
8,018
8,030
8,043
8,055
8,068
8,080
8,093
8,105
8,118
8,130
8,143
8,155
8,168
6,681
6,694
6,706
6,719
6,731
6,744
6,756
6,769
6,781
6,794
6,806
6,819
6,831
6,844
6,856
6,869
6,881
6,894
6,906
6,919
49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000
At
least
And you are —
47,000
7,430
7,443
7,455
7,468
7,480
7,493
7,505
7,518
7,530
7,543
7,555
7,568
7,580
7,593
7,605
7,618
7,630
7,643
7,655
7,668
45,000
43,000
43,000
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
But
less
than
44,000
6,680
6,693
6,705
6,718
6,730
6,743
6,755
6,768
6,780
6,793
6,805
6,818
6,830
6,843
6,855
6,868
6,880
6,893
6,905
6,918
42,000
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
At
least
If line 43
(taxable
income) is —
And you are —
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
49,000
49,000
* This column must also be used by a qualifying widow(er).
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
50,000
(Continued on page 69)
- 68 -
Page 69 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
50,000
50,000
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000
6,721
6,729
6,736
6,744
6,751
6,759
6,766
6,774
6,781
6,789
6,796
6,804
6,811
6,819
6,826
6,834
6,841
6,849
6,856
6,864
8,930
8,943
8,955
8,968
8,980
8,993
9,005
9,018
9,030
9,043
9,055
9,068
9,080
9,093
9,105
9,118
9,130
9,143
9,155
9,168
7,681
7,694
7,706
7,719
7,731
7,744
7,756
7,769
7,781
7,794
7,806
7,819
7,831
7,844
7,856
7,869
7,881
7,894
7,906
7,919
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
53,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
53,000
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,000
9,180
9,193
9,205
9,218
9,230
9,243
9,255
9,268
9,280
9,293
9,305
9,318
9,330
9,343
9,355
9,368
9,380
9,393
9,405
9,418
6,871
6,879
6,886
6,894
6,901
6,909
6,916
6,924
6,931
6,939
6,946
6,954
6,961
6,969
6,976
6,984
6,991
6,999
7,006
7,014
9,180
9,193
9,205
9,218
9,230
9,243
9,255
9,268
9,280
9,293
9,305
9,318
9,330
9,343
9,355
9,368
9,380
9,393
9,405
9,418
7,931
7,944
7,956
7,969
7,981
7,994
8,006
8,019
8,031
8,044
8,056
8,069
8,081
8,094
8,106
8,119
8,131
8,144
8,156
8,169
54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
9,430
9,443
9,455
9,468
9,480
9,493
9,505
9,518
9,530
9,543
9,555
9,568
9,580
9,593
9,605
9,618
9,630
9,643
9,655
9,668
7,021
7,029
7,036
7,044
7,051
7,059
7,066
7,074
7,081
7,089
7,096
7,104
7,111
7,119
7,126
7,134
7,141
7,149
7,156
7,164
9,430
9,443
9,455
9,468
9,480
9,493
9,505
9,518
9,530
9,543
9,555
9,568
9,580
9,593
9,605
9,618
9,630
9,643
9,655
9,668
8,181
8,194
8,206
8,219
8,231
8,244
8,256
8,269
8,281
8,294
8,306
8,319
8,331
8,344
8,356
8,369
8,381
8,394
8,406
8,419
55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
55,000
7,171
7,179
7,186
7,194
7,201
7,209
7,216
7,224
7,231
7,239
7,246
7,254
7,261
7,269
7,276
7,284
7,291
7,299
7,306
7,314
9,680
9,693
9,705
9,718
9,730
9,743
9,755
9,768
9,780
9,793
9,805
9,818
9,830
9,843
9,855
9,868
9,880
9,893
9,905
9,918
8,431
8,444
8,456
8,469
8,481
8,494
8,506
8,519
8,531
8,544
8,556
8,569
8,581
8,594
8,606
8,619
8,631
8,644
8,656
8,669
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
56,000
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
57,000
10,430
10,443
10,455
10,468
10,480
10,493
10,505
10,518
10,530
10,543
10,555
10,568
10,580
10,593
10,605
10,618
10,630
10,643
10,655
10,668
7,621
7,629
7,636
7,644
7,651
7,659
7,666
7,674
7,681
7,689
7,696
7,704
7,711
7,719
7,726
7,734
7,741
7,749
7,756
7,764
10,430
10,443
10,455
10,468
10,480
10,493
10,505
10,518
10,530
10,543
10,555
10,568
10,580
10,593
10,605
10,618
10,630
10,643
10,655
10,668
9,181
9,194
9,206
9,219
9,231
9,244
9,256
9,269
9,281
9,294
9,306
9,319
9,331
9,344
9,356
9,369
9,381
9,394
9,406
9,419
10,680
10,693
10,705
10,718
10,730
10,743
10,755
10,768
10,780
10,793
10,805
10,818
10,830
10,843
10,855
10,868
10,880
10,893
10,905
10,918
7,771
7,779
7,786
7,794
7,801
7,809
7,816
7,824
7,831
7,839
7,846
7,854
7,861
7,869
7,876
7,884
7,891
7,899
7,906
7,914
10,680
10,693
10,705
10,718
10,730
10,743
10,755
10,768
10,780
10,793
10,805
10,818
10,830
10,843
10,855
10,868
10,880
10,893
10,905
10,918
9,431
9,444
9,456
9,469
9,481
9,494
9,506
9,519
9,531
9,544
9,556
9,569
9,581
9,594
9,606
9,619
9,631
9,644
9,656
9,669
10,930
10,943
10,955
10,968
10,980
10,993
11,005
11,018
11,030
11,043
11,055
11,068
11,080
11,093
11,105
11,118
11,130
11,143
11,155
11,168
7,921
7,929
7,936
7,944
7,951
7,959
7,966
7,974
7,981
7,989
7,996
8,004
8,011
8,019
8,026
8,034
8,041
8,049
8,056
8,064
10,930
10,943
10,955
10,968
10,980
10,993
11,005
11,018
11,030
11,043
11,055
11,068
11,080
11,093
11,105
11,118
11,130
11,143
11,155
11,168
9,681
9,694
9,706
9,719
9,731
9,744
9,756
9,769
9,781
9,794
9,806
9,819
9,831
9,844
9,856
9,869
9,881
9,894
9,906
9,919
57,000
9,930
9,943
9,955
9,968
9,980
9,993
10,005
10,018
10,030
10,043
10,055
10,068
10,080
10,093
10,105
10,118
10,130
10,143
10,155
10,168
7,321
7,329
7,336
7,344
7,351
7,359
7,366
7,374
7,381
7,389
7,396
7,404
7,411
7,419
7,426
7,434
7,441
7,449
7,456
7,464
9,930
9,943
9,955
9,968
9,980
9,993
10,005
10,018
10,030
10,043
10,055
10,068
10,080
10,093
10,105
10,118
10,130
10,143
10,155
10,168
8,681
8,694
8,706
8,719
8,731
8,744
8,756
8,769
8,781
8,794
8,806
8,819
8,831
8,844
8,856
8,869
8,881
8,894
8,906
8,919
57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
10,180
10,193
10,205
10,218
10,230
10,243
10,255
10,268
10,280
10,293
10,305
10,318
10,330
10,343
10,355
10,368
10,380
10,393
10,405
10,418
7,471
7,479
7,486
7,494
7,501
7,509
7,516
7,524
7,531
7,539
7,546
7,554
7,561
7,569
7,576
7,584
7,591
7,599
7,606
7,614
10,180
10,193
10,205
10,218
10,230
10,243
10,255
10,268
10,280
10,293
10,305
10,318
10,330
10,343
10,355
10,368
10,380
10,393
10,405
10,418
8,931
8,944
8,956
8,969
8,981
8,994
9,006
9,019
9,031
9,044
9,056
9,069
9,081
9,094
9,106
9,119
9,131
9,144
9,156
9,169
58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
56,000
At
least
And you are —
56,000
9,680
9,693
9,705
9,718
9,730
9,743
9,755
9,768
9,780
9,793
9,805
9,818
9,830
9,843
9,855
9,868
9,880
9,893
9,905
9,918
54,000
52,000
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
But
less
than
And you are —
53,000
8,930
8,943
8,955
8,968
8,980
8,993
9,005
9,018
9,030
9,043
9,055
9,068
9,080
9,093
9,105
9,118
9,130
9,143
9,155
9,168
51,000
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
At
least
If line 43
(taxable
income) is —
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
58,000
58,000
* This column must also be used by a qualifying widow(er).
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
59,000
(Continued on page 70)
- 69 -
Page 70 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
9,931
9,944
9,956
9,969
9,981
9,994
10,006
10,019
10,031
10,044
10,056
10,069
10,081
10,094
10,106
10,119
10,131
10,144
10,156
10,169
62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
59,000
59,000
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000
8,071
8,079
8,086
8,094
8,101
8,109
8,116
8,124
8,131
8,139
8,146
8,154
8,161
8,169
8,176
8,184
8,191
8,199
8,206
8,214
11,180
11,193
11,205
11,218
11,230
11,243
11,255
11,268
11,280
11,293
11,305
11,318
11,330
11,343
11,355
11,368
11,380
11,393
11,405
11,418
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
62,000
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
63,000
10,681
10,694
10,706
10,719
10,731
10,744
10,756
10,769
10,781
10,794
10,806
10,819
10,831
10,844
10,856
10,869
10,881
10,894
10,906
10,919
65,000
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
11,430
11,443
11,455
11,468
11,480
11,493
11,505
11,518
11,530
11,543
11,555
11,568
11,580
11,593
11,605
11,618
11,630
11,643
11,655
11,668
8,221
8,229
8,236
8,244
8,251
8,259
8,266
8,274
8,281
8,289
8,296
8,304
8,311
8,319
8,326
8,334
8,341
8,349
8,356
8,364
11,430
11,443
11,455
11,468
11,480
11,493
11,505
11,518
11,530
11,543
11,555
11,568
11,580
11,593
11,605
11,618
11,630
11,643
11,655
11,668
10,181
10,194
10,206
10,219
10,231
10,244
10,256
10,269
10,281
10,294
10,306
10,319
10,331
10,344
10,356
10,369
10,381
10,394
10,406
10,419
63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
11,680
11,693
11,705
11,718
11,730
11,743
11,755
11,768
11,780
11,793
11,805
11,818
11,830
11,843
11,855
11,868
11,880
11,893
11,905
11,918
8,371
8,379
8,386
8,394
8,401
8,409
8,416
8,424
8,431
8,439
8,446
8,454
8,461
8,469
8,476
8,484
8,491
8,499
8,506
8,514
11,680
11,693
11,705
11,718
11,730
11,743
11,755
11,768
11,780
11,793
11,805
11,818
11,830
11,843
11,855
11,868
11,880
11,893
11,905
11,918
10,431
10,444
10,456
10,469
10,481
10,494
10,506
10,519
10,531
10,544
10,556
10,569
10,581
10,594
10,606
10,619
10,631
10,644
10,656
10,669
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000
8,521
8,529
8,536
8,544
8,551
8,559
8,566
8,574
8,581
8,589
8,596
8,604
8,611
8,619
8,626
8,634
8,641
8,649
8,656
8,664
11,930
11,943
11,955
11,968
11,980
11,993
12,005
12,018
12,030
12,043
12,055
12,068
12,080
12,093
12,105
12,118
12,130
12,143
12,155
12,168
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,000
12,680
12,693
12,705
12,718
12,730
12,743
12,755
12,768
12,780
12,793
12,805
12,818
12,830
12,843
12,855
12,868
12,880
12,893
12,905
12,918
9,104
9,116
9,129
9,141
9,154
9,166
9,179
9,191
9,204
9,216
9,229
9,241
9,254
9,266
9,279
9,291
9,304
9,316
9,329
9,341
12,703
12,717
12,731
12,745
12,759
12,773
12,787
12,801
12,815
12,829
12,843
12,857
12,871
12,885
12,899
12,913
12,927
12,941
12,955
12,969
11,431
11,444
11,456
11,469
11,481
11,494
11,506
11,519
11,531
11,544
11,556
11,569
11,581
11,594
11,606
11,619
11,631
11,644
11,656
11,669
12,930
12,943
12,955
12,968
12,980
12,993
13,005
13,018
13,030
13,043
13,055
13,068
13,080
13,093
13,105
13,118
13,130
13,143
13,155
13,168
9,354
9,366
9,379
9,391
9,404
9,416
9,429
9,441
9,454
9,466
9,479
9,491
9,504
9,516
9,529
9,541
9,554
9,566
9,579
9,591
12,983
12,997
13,011
13,025
13,039
13,053
13,067
13,081
13,095
13,109
13,123
13,137
13,151
13,165
13,179
13,193
13,207
13,221
13,235
13,249
11,681
11,694
11,706
11,719
11,731
11,744
11,756
11,769
11,781
11,794
11,806
11,819
11,831
11,844
11,856
11,869
11,881
11,894
11,906
11,919
13,180
13,193
13,205
13,218
13,230
13,243
13,255
13,268
13,280
13,293
13,305
13,318
13,330
13,343
13,355
13,368
13,380
13,393
13,405
13,418
9,604
9,616
9,629
9,641
9,654
9,666
9,679
9,691
9,704
9,716
9,729
9,741
9,754
9,766
9,779
9,791
9,804
9,816
9,829
9,841
13,263
13,277
13,291
13,305
13,319
13,333
13,347
13,361
13,375
13,389
13,403
13,417
13,431
13,445
13,459
13,473
13,487
13,501
13,515
13,529
11,931
11,944
11,956
11,969
11,981
11,994
12,006
12,019
12,031
12,044
12,056
12,069
12,081
12,094
12,106
12,119
12,131
12,144
12,156
12,169
66,000
12,180
12,193
12,205
12,218
12,230
12,243
12,255
12,268
12,280
12,293
12,305
12,318
12,330
12,343
12,355
12,368
12,380
12,393
12,405
12,418
8,671
8,679
8,686
8,694
8,701
8,709
8,716
8,724
8,731
8,739
8,746
8,754
8,761
8,769
8,779
8,791
8,804
8,816
8,829
8,841
12,180
12,193
12,205
12,218
12,230
12,243
12,255
12,268
12,280
12,293
12,305
12,318
12,330
12,343
12,355
12,368
12,380
12,393
12,405
12,418
10,931
10,944
10,956
10,969
10,981
10,994
11,006
11,019
11,031
11,044
11,056
11,069
11,081
11,094
11,106
11,119
11,131
11,144
11,156
11,169
66,000
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
12,430
12,443
12,455
12,468
12,480
12,493
12,505
12,518
12,530
12,543
12,555
12,568
12,580
12,593
12,605
12,618
12,630
12,643
12,655
12,668
8,854
8,866
8,879
8,891
8,904
8,916
8,929
8,941
8,954
8,966
8,979
8,991
9,004
9,016
9,029
9,041
9,054
9,066
9,079
9,091
12,430
12,443
12,455
12,468
12,480
12,493
12,507
12,521
12,535
12,549
12,563
12,577
12,591
12,605
12,619
12,633
12,647
12,661
12,675
12,689
11,181
11,194
11,206
11,219
11,231
11,244
11,256
11,269
11,281
11,294
11,306
11,319
11,331
11,344
11,356
11,369
11,381
11,394
11,406
11,419
67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,000
But
less
than
And you are —
65,000
11,930
11,943
11,955
11,968
11,980
11,993
12,005
12,018
12,030
12,043
12,055
12,068
12,080
12,093
12,105
12,118
12,130
12,143
12,155
12,168
63,000
61,000
61,000
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
Single
62,000
11,180
11,193
11,205
11,218
11,230
11,243
11,255
11,268
11,280
11,293
11,305
11,318
11,330
11,343
11,355
11,368
11,380
11,393
11,405
11,418
60,000
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
But
less
than
If line 43
(taxable
income) is —
And you are —
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
67,000
67,000
* This column must also be used by a qualifying widow(er).
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
68,000
(Continued on page 71)
- 70 -
Page 71 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
13,430
13,443
13,455
13,468
13,480
13,493
13,505
13,518
13,530
13,543
13,555
13,568
13,580
13,593
13,605
13,618
13,630
13,643
13,655
13,668
9,854
9,866
9,879
9,891
9,904
9,916
9,929
9,941
9,954
9,966
9,979
9,991
10,004
10,016
10,029
10,041
10,054
10,066
10,079
10,091
12,181
12,194
12,206
12,219
12,231
12,244
12,256
12,269
12,281
12,294
12,306
12,319
12,331
12,344
12,356
12,369
12,381
12,394
12,406
12,419
71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
68,000
68,000
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
72,000
14,180
14,193
14,205
14,218
14,230
14,243
14,255
14,268
14,280
14,293
14,305
14,318
14,330
14,343
14,355
14,368
14,380
14,393
14,405
14,418
10,604
10,616
10,629
10,641
10,654
10,666
10,679
10,691
10,704
10,716
10,729
10,741
10,754
10,766
10,779
10,791
10,804
10,816
10,829
10,841
12,931
12,944
12,956
12,969
12,981
12,994
13,006
13,019
13,031
13,044
13,056
13,069
13,081
13,094
13,106
13,119
13,131
13,144
13,156
13,169
74,000
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
13,680
13,693
13,705
13,718
13,730
13,743
13,755
13,768
13,780
13,793
13,805
13,818
13,830
13,843
13,855
13,868
13,880
13,893
13,905
13,918
10,104
10,116
10,129
10,141
10,154
10,166
10,179
10,191
10,204
10,216
10,229
10,241
10,254
10,266
10,279
10,291
10,304
10,316
10,329
10,341
13,823
13,837
13,851
13,865
13,879
13,893
13,907
13,921
13,935
13,949
13,963
13,977
13,991
14,005
14,019
14,033
14,047
14,061
14,075
14,089
12,431
12,444
12,456
12,469
12,481
12,494
12,506
12,519
12,531
12,544
12,556
12,569
12,581
12,594
12,606
12,619
12,631
12,644
12,656
12,669
72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
13,930
13,943
13,955
13,968
13,980
13,993
14,005
14,018
14,030
14,043
14,055
14,068
14,080
14,093
14,105
14,118
14,130
14,143
14,155
14,168
10,354
10,366
10,379
10,391
10,404
10,416
10,429
10,441
10,454
10,466
10,479
10,491
10,504
10,516
10,529
10,541
10,554
10,566
10,579
10,591
14,103
14,117
14,131
14,145
14,159
14,173
14,187
14,201
14,215
14,229
14,243
14,257
14,271
14,285
14,299
14,313
14,327
14,341
14,355
14,369
12,681
12,694
12,706
12,719
12,731
12,744
12,756
12,769
12,781
12,794
12,806
12,819
12,831
12,844
12,856
12,869
12,881
12,894
12,906
12,919
73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
73,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000
14,930
14,943
14,955
14,968
14,980
14,993
15,005
15,018
15,030
15,043
15,055
15,068
15,080
15,093
15,105
15,118
15,130
15,143
15,155
15,168
11,354
11,366
11,379
11,391
11,404
11,416
11,429
11,441
11,454
11,466
11,479
11,491
11,504
11,516
11,529
11,541
11,554
11,566
11,579
11,591
15,223
15,237
15,251
15,265
15,279
15,293
15,307
15,321
15,335
15,349
15,363
15,377
15,391
15,405
15,419
15,433
15,447
15,461
15,475
15,489
13,681
13,694
13,706
13,719
13,731
13,744
13,756
13,769
13,781
13,794
13,806
13,819
13,831
13,844
13,856
13,869
13,881
13,894
13,906
13,919
15,180
15,193
15,205
15,218
15,230
15,243
15,255
15,268
15,280
15,293
15,305
15,318
15,330
15,343
15,355
15,368
15,380
15,393
15,405
15,418
11,604
11,616
11,629
11,641
11,654
11,666
11,679
11,691
11,704
11,716
11,729
11,741
11,754
11,766
11,779
11,791
11,804
11,816
11,829
11,841
15,503
15,517
15,531
15,545
15,559
15,573
15,587
15,601
15,615
15,629
15,643
15,657
15,671
15,685
15,699
15,713
15,727
15,741
15,755
15,769
13,931
13,944
13,956
13,969
13,981
13,994
14,006
14,019
14,031
14,044
14,056
14,069
14,081
14,094
14,106
14,119
14,131
14,144
14,156
14,169
15,430
15,443
15,455
15,468
15,480
15,493
15,505
15,518
15,530
15,543
15,555
15,568
15,580
15,593
15,605
15,618
15,630
15,643
15,655
15,668
11,854
11,866
11,879
11,891
11,904
11,916
11,929
11,941
11,954
11,966
11,979
11,991
12,004
12,016
12,029
12,041
12,054
12,066
12,079
12,091
15,783
15,797
15,811
15,825
15,839
15,853
15,867
15,881
15,895
15,909
15,923
15,937
15,951
15,965
15,979
15,993
16,007
16,021
16,035
16,049
14,181
14,194
14,206
14,219
14,231
14,244
14,256
14,269
14,281
14,294
14,306
14,319
14,331
14,344
14,356
14,369
14,381
14,394
14,406
14,419
75,000
14,430
14,443
14,455
14,468
14,480
14,493
14,505
14,518
14,530
14,543
14,555
14,568
14,580
14,593
14,605
14,618
14,630
14,643
14,655
14,668
10,854
10,866
10,879
10,891
10,904
10,916
10,929
10,941
10,954
10,966
10,979
10,991
11,004
11,016
11,029
11,041
11,054
11,066
11,079
11,091
14,663
14,677
14,691
14,705
14,719
14,733
14,747
14,761
14,775
14,789
14,803
14,817
14,831
14,845
14,859
14,873
14,887
14,901
14,915
14,929
13,181
13,194
13,206
13,219
13,231
13,244
13,256
13,269
13,281
13,294
13,306
13,319
13,331
13,344
13,356
13,369
13,381
13,394
13,406
13,419
75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
14,680
14,693
14,705
14,718
14,730
14,743
14,755
14,768
14,780
14,793
14,805
14,818
14,830
14,843
14,855
14,868
14,880
14,893
14,905
14,918
11,104
11,116
11,129
11,141
11,154
11,166
11,179
11,191
11,204
11,216
11,229
11,241
11,254
11,266
11,279
11,291
11,304
11,316
11,329
11,341
14,943
14,957
14,971
14,985
14,999
15,013
15,027
15,041
15,055
15,069
15,083
15,097
15,111
15,125
15,139
15,153
15,167
15,181
15,195
15,209
13,431
13,444
13,456
13,469
13,481
13,494
13,506
13,519
13,531
13,544
13,556
13,569
13,581
13,594
13,606
13,619
13,631
13,644
13,656
13,669
76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
74,000
But
less
than
And you are —
74,000
14,383
14,397
14,411
14,425
14,439
14,453
14,467
14,481
14,495
14,509
14,523
14,537
14,551
14,565
14,579
14,593
14,607
14,621
14,635
14,649
72,000
70,000
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
And you are —
71,000
13,543
13,557
13,571
13,585
13,599
13,613
13,627
13,641
13,655
13,669
13,683
13,697
13,711
13,725
13,739
13,753
13,767
13,781
13,795
13,809
69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
But
less
than
If line 43
(taxable
income) is —
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000
76,000
* This column must also be used by a qualifying widow(er).
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,000
(Continued on page 72)
- 71 -
Page 72 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
15,680
15,693
15,706
15,720
15,734
15,748
15,762
15,776
15,790
15,804
15,818
15,832
15,846
15,860
15,874
15,888
15,902
15,916
15,930
15,944
12,104
12,116
12,129
12,141
12,154
12,166
12,179
12,191
12,204
12,216
12,229
12,241
12,254
12,266
12,279
12,291
12,304
12,316
12,329
12,341
14,431
14,444
14,456
14,469
14,481
14,494
14,506
14,519
14,531
14,544
14,556
14,569
14,581
14,594
14,606
14,619
14,631
14,644
14,656
14,669
80,000
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
77,000
77,000
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
81,000
16,518
16,532
16,546
16,560
16,574
16,588
16,602
16,616
16,630
16,644
16,658
16,672
16,686
16,700
16,714
16,728
16,742
16,756
16,770
16,784
12,854
12,866
12,879
12,891
12,904
12,916
12,929
12,941
12,954
12,966
12,979
12,991
13,004
13,016
13,029
13,041
13,054
13,066
13,079
13,091
15,181
15,194
15,206
15,219
15,231
15,244
15,256
15,269
15,281
15,294
15,306
15,319
15,331
15,344
15,356
15,369
15,381
15,394
15,406
15,419
83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
15,958
15,972
15,986
16,000
16,014
16,028
16,042
16,056
16,070
16,084
16,098
16,112
16,126
16,140
16,154
16,168
16,182
16,196
16,210
16,224
12,354
12,366
12,379
12,391
12,404
12,416
12,429
12,441
12,454
12,466
12,479
12,491
12,504
12,516
12,529
12,541
12,554
12,566
12,579
12,591
16,343
16,357
16,371
16,385
16,399
16,413
16,427
16,441
16,455
16,469
16,483
16,497
16,511
16,525
16,539
16,553
16,567
16,581
16,595
16,609
14,681
14,694
14,706
14,719
14,731
14,744
14,756
14,769
14,781
14,794
14,806
14,819
14,831
14,844
14,856
14,869
14,881
14,894
14,906
14,919
81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
16,238
16,252
16,266
16,280
16,294
16,308
16,322
16,336
16,350
16,364
16,378
16,392
16,406
16,420
16,434
16,448
16,462
16,476
16,490
16,504
12,604
12,616
12,629
12,641
12,654
12,666
12,679
12,691
12,704
12,716
12,729
12,741
12,754
12,766
12,779
12,791
12,804
12,816
12,829
12,841
16,623
16,637
16,651
16,665
16,679
16,693
16,707
16,721
16,735
16,749
16,763
16,777
16,791
16,805
16,819
16,833
16,847
16,861
16,875
16,889
14,931
14,944
14,956
14,969
14,981
14,994
15,006
15,019
15,031
15,044
15,056
15,069
15,081
15,094
15,106
15,119
15,131
15,144
15,156
15,169
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
82,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
84,000
17,358
17,372
17,386
17,400
17,414
17,428
17,442
17,456
17,470
17,484
17,498
17,512
17,526
17,540
17,554
17,568
17,582
17,596
17,610
17,624
13,604
13,616
13,629
13,641
13,654
13,666
13,679
13,691
13,704
13,716
13,729
13,741
13,754
13,766
13,779
13,791
13,804
13,816
13,829
13,841
17,743
17,757
17,771
17,785
17,799
17,813
17,827
17,841
17,855
17,869
17,883
17,897
17,911
17,925
17,939
17,953
17,967
17,981
17,995
18,009
15,931
15,944
15,956
15,969
15,981
15,994
16,006
16,019
16,031
16,044
16,056
16,069
16,081
16,094
16,106
16,119
16,131
16,144
16,156
16,169
17,638
17,652
17,666
17,680
17,694
17,708
17,722
17,736
17,750
17,764
17,778
17,792
17,806
17,820
17,834
17,848
17,862
17,876
17,890
17,904
13,854
13,866
13,879
13,891
13,904
13,916
13,929
13,941
13,954
13,966
13,979
13,991
14,004
14,016
14,029
14,041
14,054
14,066
14,079
14,091
18,023
18,037
18,051
18,065
18,079
18,093
18,107
18,121
18,135
18,149
18,163
18,177
18,191
18,205
18,219
18,233
18,247
18,261
18,275
18,289
16,181
16,194
16,206
16,219
16,231
16,244
16,256
16,269
16,281
16,294
16,306
16,319
16,331
16,344
16,356
16,369
16,381
16,394
16,406
16,419
17,918
17,932
17,946
17,960
17,974
17,988
18,002
18,016
18,030
18,044
18,058
18,072
18,086
18,100
18,114
18,128
18,142
18,156
18,170
18,184
14,104
14,116
14,129
14,141
14,154
14,166
14,179
14,191
14,204
14,216
14,229
14,241
14,254
14,266
14,279
14,291
14,304
14,316
14,329
14,341
18,303
18,317
18,331
18,345
18,359
18,373
18,387
18,401
18,415
18,429
18,443
18,457
18,471
18,485
18,499
18,513
18,527
18,541
18,555
18,569
16,431
16,444
16,456
16,469
16,481
16,494
16,506
16,519
16,531
16,544
16,556
16,569
16,581
16,594
16,606
16,619
16,631
16,644
16,656
16,669
84,000
16,798
16,812
16,826
16,840
16,854
16,868
16,882
16,896
16,910
16,924
16,938
16,952
16,966
16,980
16,994
17,008
17,022
17,036
17,050
17,064
13,104
13,116
13,129
13,141
13,154
13,166
13,179
13,191
13,204
13,216
13,229
13,241
13,254
13,266
13,279
13,291
13,304
13,316
13,329
13,341
17,183
17,197
17,211
17,225
17,239
17,253
17,267
17,281
17,295
17,309
17,323
17,337
17,351
17,365
17,379
17,393
17,407
17,421
17,435
17,449
15,431
15,444
15,456
15,469
15,481
15,494
15,506
15,519
15,531
15,544
15,556
15,569
15,581
15,594
15,606
15,619
15,631
15,644
15,656
15,669
84,000
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
17,078
17,092
17,106
17,120
17,134
17,148
17,162
17,176
17,190
17,204
17,218
17,232
17,246
17,260
17,274
17,288
17,302
17,316
17,330
17,344
13,354
13,366
13,379
13,391
13,404
13,416
13,429
13,441
13,454
13,466
13,479
13,491
13,504
13,516
13,529
13,541
13,554
13,566
13,579
13,591
17,463
17,477
17,491
17,505
17,519
17,533
17,547
17,561
17,575
17,589
17,603
17,617
17,631
17,645
17,659
17,673
17,687
17,701
17,715
17,729
15,681
15,694
15,706
15,719
15,731
15,744
15,756
15,769
15,781
15,794
15,806
15,819
15,831
15,844
15,856
15,869
15,881
15,894
15,906
15,919
85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
83,000
But
less
than
And you are —
83,000
16,903
16,917
16,931
16,945
16,959
16,973
16,987
17,001
17,015
17,029
17,043
17,057
17,071
17,085
17,099
17,113
17,127
17,141
17,155
17,169
81,000
79,000
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
Single
80,000
16,063
16,077
16,091
16,105
16,119
16,133
16,147
16,161
16,175
16,189
16,203
16,217
16,231
16,245
16,259
16,273
16,287
16,301
16,315
16,329
78,000
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
But
less
than
If line 43
(taxable
income) is —
And you are —
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
85,000
85,000
* This column must also be used by a qualifying widow(er).
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
86,000
(Continued on page 73)
- 72 -
Page 73 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
18,198
18,212
18,226
18,240
18,254
18,268
18,282
18,296
18,310
18,324
18,338
18,352
18,366
18,380
18,394
18,408
18,422
18,436
18,450
18,464
14,354
14,366
14,379
14,391
14,404
14,416
14,429
14,441
14,454
14,466
14,479
14,491
14,504
14,516
14,529
14,541
14,554
14,566
14,579
14,591
16,681
16,694
16,706
16,719
16,731
16,744
16,756
16,769
16,781
16,794
16,806
16,819
16,831
16,844
16,856
16,869
16,881
16,894
16,906
16,919
89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
86,000
86,000
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,000
19,038
19,052
19,066
19,080
19,094
19,108
19,122
19,136
19,150
19,164
19,178
19,192
19,206
19,220
19,234
19,248
19,262
19,276
19,290
19,304
15,104
15,116
15,129
15,141
15,154
15,166
15,179
15,191
15,204
15,216
15,229
15,241
15,254
15,266
15,279
15,291
15,304
15,316
15,329
15,341
17,431
17,444
17,456
17,469
17,481
17,494
17,506
17,519
17,531
17,544
17,556
17,569
17,581
17,594
17,606
17,619
17,631
17,644
17,656
17,669
92,000
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
18,478
18,492
18,506
18,520
18,534
18,548
18,562
18,576
18,590
18,604
18,618
18,632
18,646
18,660
18,674
18,688
18,702
18,716
18,730
18,744
14,604
14,616
14,629
14,641
14,654
14,666
14,679
14,691
14,704
14,716
14,729
14,741
14,754
14,766
14,779
14,791
14,804
14,816
14,829
14,841
18,863
18,877
18,891
18,905
18,919
18,933
18,947
18,961
18,975
18,989
19,003
19,017
19,031
19,045
19,059
19,073
19,087
19,101
19,115
19,129
16,931
16,944
16,956
16,969
16,981
16,994
17,006
17,019
17,031
17,044
17,056
17,069
17,081
17,094
17,106
17,119
17,131
17,144
17,156
17,169
90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
18,758
18,772
18,786
18,800
18,814
18,828
18,842
18,856
18,870
18,884
18,898
18,912
18,926
18,940
18,954
18,968
18,982
18,996
19,010
19,024
14,854
14,866
14,879
14,891
14,904
14,916
14,929
14,941
14,954
14,966
14,979
14,991
15,004
15,016
15,029
15,041
15,054
15,066
15,079
15,091
19,143
19,157
19,171
19,185
19,199
19,213
19,227
19,241
19,255
19,269
19,283
19,297
19,311
19,325
19,339
19,353
19,367
19,381
19,395
19,409
17,181
17,194
17,206
17,219
17,231
17,244
17,256
17,269
17,281
17,294
17,306
17,319
17,331
17,344
17,356
17,369
17,381
17,394
17,406
17,419
91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
91,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
93,000
19,878
19,892
19,906
19,920
19,934
19,948
19,962
19,976
19,990
20,004
20,018
20,032
20,046
20,060
20,074
20,088
20,102
20,116
20,130
20,144
15,854
15,866
15,879
15,891
15,904
15,916
15,929
15,941
15,954
15,966
15,979
15,991
16,004
16,016
16,029
16,041
16,054
16,066
16,079
16,091
20,263
20,277
20,291
20,305
20,319
20,333
20,347
20,361
20,375
20,389
20,403
20,417
20,431
20,445
20,459
20,473
20,487
20,501
20,515
20,529
18,181
18,194
18,206
18,219
18,231
18,244
18,256
18,269
18,281
18,294
18,306
18,319
18,331
18,344
18,356
18,369
18,381
18,394
18,406
18,419
20,158
20,172
20,186
20,200
20,214
20,228
20,242
20,256
20,270
20,284
20,298
20,312
20,326
20,340
20,354
20,368
20,382
20,396
20,410
20,424
16,104
16,116
16,129
16,141
16,154
16,166
16,179
16,191
16,204
16,216
16,229
16,241
16,254
16,266
16,279
16,291
16,304
16,316
16,329
16,341
20,543
20,557
20,571
20,585
20,599
20,613
20,627
20,641
20,655
20,669
20,683
20,697
20,711
20,725
20,739
20,753
20,767
20,781
20,795
20,809
18,431
18,444
18,456
18,469
18,481
18,494
18,506
18,519
18,531
18,544
18,556
18,569
18,581
18,594
18,606
18,619
18,631
18,644
18,656
18,669
20,438
20,452
20,466
20,480
20,494
20,508
20,522
20,536
20,550
20,564
20,578
20,592
20,606
20,620
20,634
20,648
20,662
20,676
20,690
20,704
16,354
16,366
16,379
16,391
16,404
16,416
16,429
16,441
16,454
16,466
16,479
16,491
16,504
16,516
16,529
16,541
16,554
16,566
16,579
16,591
20,823
20,837
20,851
20,865
20,879
20,893
20,907
20,921
20,935
20,949
20,963
20,977
20,991
21,005
21,019
21,033
21,047
21,061
21,075
21,089
18,681
18,694
18,706
18,719
18,731
18,744
18,756
18,769
18,781
18,794
18,806
18,819
18,831
18,844
18,856
18,869
18,881
18,894
18,906
18,919
93,000
19,318
19,332
19,346
19,360
19,374
19,388
19,402
19,416
19,430
19,444
19,458
19,472
19,486
19,500
19,514
19,528
19,542
19,556
19,570
19,584
15,354
15,366
15,379
15,391
15,404
15,416
15,429
15,441
15,454
15,466
15,479
15,491
15,504
15,516
15,529
15,541
15,554
15,566
15,579
15,591
19,703
19,717
19,731
19,745
19,759
19,773
19,787
19,801
19,815
19,829
19,843
19,857
19,871
19,885
19,899
19,913
19,927
19,941
19,955
19,969
17,681
17,694
17,706
17,719
17,731
17,744
17,756
17,769
17,781
17,794
17,806
17,819
17,831
17,844
17,856
17,869
17,881
17,894
17,906
17,919
93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
19,598
19,612
19,626
19,640
19,654
19,668
19,682
19,696
19,710
19,724
19,738
19,752
19,766
19,780
19,794
19,808
19,822
19,836
19,850
19,864
15,604
15,616
15,629
15,641
15,654
15,666
15,679
15,691
15,704
15,716
15,729
15,741
15,754
15,766
15,779
15,791
15,804
15,816
15,829
15,841
19,983
19,997
20,011
20,025
20,039
20,053
20,067
20,081
20,095
20,109
20,123
20,137
20,151
20,165
20,179
20,193
20,207
20,221
20,235
20,249
17,931
17,944
17,956
17,969
17,981
17,994
18,006
18,019
18,031
18,044
18,056
18,069
18,081
18,094
18,106
18,119
18,131
18,144
18,156
18,169
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
92,000
But
less
than
And you are —
92,000
19,423
19,437
19,451
19,465
19,479
19,493
19,507
19,521
19,535
19,549
19,563
19,577
19,591
19,605
19,619
19,633
19,647
19,661
19,675
19,689
90,000
88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
And you are —
89,000
18,583
18,597
18,611
18,625
18,639
18,653
18,667
18,681
18,695
18,709
18,723
18,737
18,751
18,765
18,779
18,793
18,807
18,821
18,835
18,849
87,000
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
But
less
than
If line 43
(taxable
income) is —
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000
94,000
* This column must also be used by a qualifying widow(er).
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000
(Continued on page 74)
- 73 -
Page 74 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
20,718
20,732
20,746
20,760
20,774
20,788
20,802
20,816
20,830
20,844
20,858
20,872
20,886
20,900
20,914
20,928
20,942
20,956
20,970
20,984
16,604
16,616
16,629
16,641
16,654
16,666
16,679
16,691
16,704
16,716
16,729
16,741
16,754
16,766
16,779
16,791
16,804
16,816
16,829
16,841
18,931
18,944
18,956
18,969
18,981
18,994
19,006
19,019
19,031
19,044
19,056
19,069
19,081
19,094
19,106
19,119
19,131
19,144
19,156
19,169
97,000
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
95,000
95,000
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
21,278
21,292
21,306
21,320
21,334
21,348
21,362
21,376
21,390
21,404
21,418
21,432
21,446
21,460
21,474
21,488
21,502
21,516
21,530
21,544
17,104
17,116
17,129
17,141
17,154
17,166
17,179
17,191
17,204
17,216
17,229
17,241
17,254
17,266
17,279
17,291
17,304
17,316
17,329
17,341
21,663
21,677
21,691
21,705
21,719
21,733
21,747
21,761
21,775
21,789
21,803
21,817
21,831
21,845
21,859
21,873
21,887
21,901
21,915
21,932
19,431
19,444
19,456
19,469
19,481
19,494
19,506
19,519
19,531
19,544
19,556
19,569
19,581
19,594
19,606
19,619
19,631
19,644
19,656
19,669
99,000
99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950
21,558
21,572
21,586
21,600
21,614
21,628
21,642
21,656
21,670
21,684
21,698
21,712
21,726
21,740
21,754
21,768
21,782
21,796
21,810
21,824
17,354
17,366
17,379
17,391
17,404
17,416
17,429
17,441
17,454
17,466
17,479
17,491
17,504
17,516
17,529
17,541
17,554
17,566
17,579
17,591
21,948
21,965
21,981
21,998
22,014
22,031
22,047
22,064
22,080
22,097
22,113
22,130
22,146
22,163
22,179
22,196
22,212
22,229
22,245
22,262
19,681
19,694
19,706
19,719
19,731
19,744
19,756
19,769
19,781
19,794
19,806
19,819
19,831
19,844
19,856
19,869
19,881
19,894
19,906
19,919
97,000
21,103
21,117
21,131
21,145
21,159
21,173
21,187
21,201
21,215
21,229
21,243
21,257
21,271
21,285
21,299
21,313
21,327
21,341
21,355
21,369
96,000
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
But
less
than
If line 43
(taxable
income) is —
And you are —
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
98,000
But
less
than
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
21,838
21,852
21,866
21,880
21,894
21,908
21,922
21,936
21,950
21,964
21,978
21,992
22,006
22,020
22,034
22,048
22,062
22,076
22,090
22,104
17,604
17,616
17,629
17,641
17,654
17,666
17,679
17,691
17,704
17,716
17,729
17,741
17,754
17,766
17,779
17,791
17,804
17,816
17,829
17,841
19,931
19,944
19,956
19,969
19,981
19,994
20,006
20,019
20,031
20,044
20,056
20,069
20,081
20,094
20,106
20,119
20,131
20,144
20,156
20,169
99,000
99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950
100,000
98,000
20,998
21,012
21,026
21,040
21,054
21,068
21,082
21,096
21,110
21,124
21,138
21,152
21,166
21,180
21,194
21,208
21,222
21,236
21,250
21,264
16,854
16,866
16,879
16,891
16,904
16,916
16,929
16,941
16,954
16,966
16,979
16,991
17,004
17,016
17,029
17,041
17,054
17,066
17,079
17,091
21,383
21,397
21,411
21,425
21,439
21,453
21,467
21,481
21,495
21,509
21,523
21,537
21,551
21,565
21,579
21,593
21,607
21,621
21,635
21,649
19,181
19,194
19,206
19,219
19,231
19,244
19,256
19,269
19,281
19,294
19,306
19,319
19,331
19,344
19,356
19,369
19,381
19,394
19,406
19,419
98,000
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000
* This column must also be used by a qualifying widow(er)
- 74 -
$100,000
or over —
use the Tax
Computation
Worksheet
on page 75
22,278
22,295
22,311
22,328
22,344
22,361
22,377
22,394
22,410
22,427
22,443
22,460
22,476
22,493
22,509
22,526
22,542
22,559
22,575
22,592
Page 75 of 91 of Instructions 1040
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2007 Tax Computation Worksheet—Line 44
!
See the instructions for line 44 that begin on page 33 to see if you must use the worksheet below to figure your tax.
CAUTION
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and
Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount
from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the
form or worksheet that you are completing.
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Taxable income.
If line 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$160,850
$
× 28% (.28)
$
$ 5,889.25
$
Over $160,850 but not over
$349,700
$
× 33% (.33)
$
$ 13,931.75
$
Over $349,700
$
× 35% (.35)
$
$ 20,925.75
$
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies
to you.
Taxable income.
If line 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$128,500
$
× 25% (.25)
$
$ 7,152.50
$
Over $128,500 but not over
$195,850
$
× 28% (.28)
$
$ 11,007.50
$
Over $195,850 but not over
$349,700
$
× 33% (.33)
$
$ 20,800.00
$
Over $349,700
$
× 35% (.35)
$
$ 27,794.00
$
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$174,850
$
× 33% (.33)
$
$ 10,400.00
$
Over $174,850
$
× 35% (.35)
$
$ 13,897.00
$
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income.
If line 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$110,100
$
× 25% (.25)
$
$ 4,825.00
$
Over $110,100 but not over
$178,350
$
× 28% (.28)
$
$ 8,128.00
$
Over $178,350 but not over
$349,700
$
× 33% (.33)
$
$ 17,045.50
$
Over $349,700
$
× 35% (.35)
$
$ 24,039.50
$
- 75 -
Need more information or forms? See page 80.
Page 76 of 91 of Instructions 1040
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General Information
How To Avoid Common
Mistakes
Mistakes can delay your refund or result in
notices being sent to you.
• Make sure you entered the correct
name and social security number (SSN) for
each dependent you claim on line 6c.
Check that each dependent’s name and
SSN agrees with his or her social security
card. For each child under age 17 who is a
qualifying child for the child tax credit,
make sure you either checked the box in
line 6c, column (4), or completed Form
8901.
• Check your math, especially for the
child tax credit, earned income credit
(EIC), taxable social security benefits, total
income, itemized deductions or standard
deduction, deduction for exemptions, taxable income, total tax, federal income tax
withheld, and refund or amount you owe.
• Be sure you use the correct method to
figure your tax. See the instructions for line
44 that begin on page 33.
• Be sure to enter your SSN in the space
provided on page 1 of Form 1040. 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 on the peel-off label. If not, enter
the correct information. If you did not get a
peel-off label, enter your (and your
spouse’s) name in the same order as shown
on your last return. Check that your name
agrees with your social security card.
• If you are taking the standard deduction and you checked any box on line 39a
or 39b or you (or your spouse if filing
jointly) can be claimed as a dependent on
someone else’s 2007 return, see page 31 to
be sure you entered the correct amount on
line 40.
• If you received capital gain distributions but were not required to file Schedule
D, make sure you checked the box on line
13.
• If you are taking the EIC, be sure you
used the correct column of the EIC Table
for your filing status and the number of
children you have.
• Remember to sign and date Form
1040 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 on page 62.
• 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 76 on page 60
for details.
What Are Your Rights
as a Taxpayer?
You have the right to be treated fairly, professionally, promptly, and courteously by
IRS employees. Our goal at the IRS is to
protect your rights so that you will have the
highest confidence in the integrity, efficiency, and fairness of our tax system. To
ensure that you always receive such treatment, you should know about the many
rights you have at each step of the tax process. For details, see Pub. 1.
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 would not be fair to hold
you liable for the tax. To request relief, you
must file Form 8857 no later than 2 years
after the date on which the IRS first attempted to collect the tax from you. For
more information, see Pub. 971 and Form
8857 or you can call the Innocent Spouse
office toll-free at 1-866-897-4270.
Income Tax
Withholding and
Estimated Tax
Payments for 2008
If the amount you owe or the amount you
overpaid is large, you may want to file a
new Form W-4 with your employer to
change the amount of income tax withheld
from your 2008 pay. For details on how to
complete Form W-4, see Pub. 919.
In general, you do not have to make
estimated tax payments if you expect that
your 2008 Form 1040 will show a tax refund or a tax balance due of less than
$1,000. If your total estimated tax (including any household employment taxes and
alternative minimum tax) for 2008 is
$1,000 or more, see Form 1040-ES. It has a
worksheet you can use to see if you have to
make estimated tax payments. For more details, see Pub. 505.
- 76 -
Do Both the Name and
SSN on Your Tax
Forms Agree With Your
Social Security Card?
If not, certain deductions and credits may
be reduced or disallowed, your refund may
be delayed, and you may not receive credit
for your social security earnings. If your
Form W-2 shows an incorrect SSN or
name, notify your employer or the form-issuing agent as soon as possible to make
sure your earnings are credited to your social security record. If the name or SSN on
your social security card is incorrect, call
the Social Security Administration at
1-800-772-1213.
Secure Your Tax
Records from Identity
Theft
Identity theft occurs when someone uses
your personal information such as your
name, social security number (SSN), or
other identifying information, without your
permission, to commit fraud or 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
preparer.
Call the IRS at 1-800-829-1040 if you
think your identity has been used inappropriately for tax purposes.
Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax
problems that have not been resolved
through normal channels, may be eligible
for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the
TAS toll-free case intake line at
1-877-777-4778 or TTY/TDD
1-800-829-4059.
Protect yourself from suspicious emails or
phishing schemes. Phishing is the creation
and use of email and websites designed to
mimic legitimate business emails and websites. The most common form is the act of
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.
Page 77 of 91 of Instructions 1040
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The IRS does not initiate contacts with
taxpayers via emails. Also, the IRS does
not 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.
Form 1040X if you live in a Presidentially
declared disaster area or you are physically
or mentally unable to manage your financial affairs. See Pub. 556 for details.
Need a Copy of Your
Tax Return?
If you receive an unsolicited email
claiming to be from the IRS, forward this
message to: phishing@irs.gov. You may
also report misuse of the IRS name, logo,
forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. You can
forward suspicious emails to the Federal
Trade Commission at: spam@uce.gov or
contact them at www.consumer.gov/idtheft
or 1-877-IDTHEFT (438-4338).
If you need a copy of your tax return, use
Form 4506. There is a $39 fee for each
return requested. If your main home, principal place of business, or tax records are
located in a Presidentially declared disaster
area, this fee will be waived. If you want a
free transcript of your tax return or account,
use Form 4506-T or call us. See page 83 for
the number.
Visit the IRS website at www.irs.gov to
learn more about identity theft and how to
reduce your risk.
Death of a Taxpayer
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 Public Debt.” You can
send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg,
WV 26106-2188. Or you can enclose the
check with your income tax return when
you file. Do not add your gift to any tax you
may owe. See page 60 for details on how to
pay any tax you owe.
TIP
You may be able to deduct this
gift on your 2008 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 needed to figure the basis of the
original or replacement property. For more
details, see Pub. 552.
Amended Return
File Form 1040X to change a return you
already filed. Generally, Form 1040X must
be filed within 3 years after the date the
original return was filed, or within 2 years
after the date the tax was paid, whichever is
later. But you may have more time to file
If a taxpayer died before filing a return for
2007, 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 did not 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 is not provided, it may delay the
processing of the return.
If your spouse died in 2007 and you did
not remarry in 2007, or if your spouse died
in 2008 before filing a return for 2007, you
can file a joint return. A joint return should
show your spouse’s 2007 income before
death and your income for all of 2007.
Enter “Filing as surviving spouse” in the
area where you sign the return. If someone
else is the personal representative, he or she
must also sign.
The surviving spouse or personal representative should promptly notify all payers
of income, including financial institutions,
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 should
not be used for tax years after the year of
death, except for estate tax return purposes.
Claiming a Refund for a
Deceased Taxpayer
If you are filing a joint return as a surviving
spouse, you only need to file the tax return
to claim the refund. If you are a court-appointed representative, file the return and
attach 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.
For more details, use TeleTax topic 356
(see page 81) or see Pub. 559.
- 77 -
Past Due Returns
The integrity of our tax system and
well-being of our country depend, to a large
degree, on the timely filing and payment of
taxes by each individual, family, and business in this country. Those choosing not to
file and pay their fair share increase the
burden on the rest of us to support our
schools, maintain and repair roadways, and
the many other ways our tax dollars help to
make life easier for all citizens.
Some people don’t know they should
file a tax return; some don’t file because
they expect a refund; and some don’t file
because they owe taxes. Encourage your
family, neighbors, friends, and coworkers
to do their fair share by filing their federal
tax returns and paying any tax due on time.
If you or someone you know needs to
file past due tax returns, use TeleTax topic
153 (see page 81) or visit www.irs.gov and
click on “Individuals” for help in filing
those returns.
Other Ways To Get
Help
Send Your Written Tax
Questions to the IRS
You should get an answer in about 30 days.
If you do not have the mailing address, call
us. See page 83 for the number. Do not
send questions with your return.
Research Your Tax
Questions Online
You can find answers to many of your tax
questions online in several ways by accessing the IRS website at www.irs.gov/help
and then clicking on “Help With Tax Questions.” Here are some of the methods you
may want to try.
• Frequently asked questions. This section contains an extensive list of questions
and answers. You can select your question
by category or keyword.
• Tax trails. This is an interactive section which asks questions you can answer
by selecting “Yes” or “No.”
• Tax topics. This is an online version
of the TeleTax topics listed on pages 81 and
82.
Free Help With Your Return
Free help in preparing your return is available nationwide from IRS-sponsored volunteers. These volunteers are trained and
certified to prepare federal income tax returns by passing an IRS test. The Volunteer
Income Tax Assistance (VITA) program is
designed to help low-income taxpayers.
The Tax Counseling for the Elderly (TCE)
program is designed to assist taxpayers age
60 or older with their tax return preparation. VITA/TCE tax preparation sites must
adhere to strict quality standards necessary
Page 78 of 91 of Instructions 1040
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to prepare accurate returns. Free electronic
filing is offered by IRS authorized e-file
providers at many of the VITA/TCE locations nationwide. Volunteers will help you
with claiming the credits and deductions
you may be entitled to. If you are a member
of the military, you can also get assistance
on military tax benefits, such as combat
zone tax benefits, at an office within your
installation. For more information on these
programs, go to www.irs.gov and enter
keyword “VITA” in the upper right corner.
Or, call us at 1-800-829-1040. To find the
nearest AARP Tax-Aide site, visit AARP’s
website at www.aarp.org/taxaide or call
1-888-227-7669.
When you go for help, take proof of
identity and social security numbers (or individual taxpayer identification numbers)
for your spouse, your dependents, and
yourself. Also take a copy of your 2006 tax
return (if available), all your Forms W-2,
1099, and 1098 for 2007, and any other
information about your 2007 income and
expenses.
Help for People With
Disabilities
Telephone help is available using TTY/
TDD equipment by calling
1-800-829-4059. Braille materials are
available at libraries that have special services for people with disabilities.
Interest and Penalties
You do not have to figure the amount of
any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want.
We will send you a bill for any amount due.
If you include interest or penalties
(other than the estimated tax penalty) with
your payment, identify and enter the
amount in the bottom margin of Form
1040, page 2. Do not include interest or
penalties (other than the estimated tax penalty) in the amount you owe on line 76.
Everyday Tax Solutions
Interest
You can get face-to-face help solving tax
problems every business day in IRS Taxpayer Assistance Centers. An employee
can explain IRS letters, request adjustments
to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find
the number, go to
www.irs.gov/localcontacts or look in the
phone book under “United States Government, Internal Revenue Service.”
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 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).
Online Services
If you subscribe to an online service, ask
about online filing or tax information.
Penalties
Late filing. If you do not file your return
by the due date (including extensions), the
penalty is usually 5% of the amount due for
- 78 -
each month or part of a month your return
is late, unless you have a reasonable explanation. If you do, attach it to 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
$100 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 is not 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 does not 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 2007-30, 2007-14
I.R.B. 883, available at www.irs.gov/pub/
irs-irbs/irb07-14.pdf
Other. Other penalties can be imposed for
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, or making a false statement. See Pub. 17 for details on some of these penalties.
Page 79 of 91 of Instructions 1040
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IRS Customer Service Standards
At the IRS, our goal is to continually improve the
quality of our services. To achieve that goal, we
have developed customer service standards in the
following areas.
● Easier filing and payment options.
● Access to information.
● Accuracy.
●
●
●
●
Prompt refunds.
Canceling penalties.
Resolving problems.
Simpler forms.
If you would like information about the IRS
standards and a report of our accomplishments,
see Pub. 2183.
Help With Unresolved Tax Issues
Taxpayer Advocate Service
The Taxpayer Advocate Service is an independent
organization within the IRS whose employees assist
taxpayers who are experiencing economic harm, who are
seeking help in resolving tax problems that have not been
resolved through normal channels, or who believe that an
IRS system or procedure is not working as it should. You
may be eligible for assistance if:
● You are experiencing economic harm or significant
cost (including fees for professional representation),
● You have experienced a delay of more than 30 days to
resolve your tax issue, or
● You have not received a response or resolution to the
problem by the date promised by the IRS.
The service is free, confidential, tailored to meet your
needs, and available for businesses as well as individuals.
There is at least one local taxpayer advocate in each state,
the District of Columbia, and Puerto Rico. Because
advocates are part of the IRS, they know the tax system
and how to navigate it. If you qualify for assistance, you
will receive personalized service from a knowledgeable
advocate who will:
● Listen to your problem,
● Help you understand what needs to be done to
resolve it, and
● Stay with you every step of the way until your
problem is resolved.
- 79 -
You can contact the Taxpayer Advocate Service by:
● Calling their toll-free case intake line at
1-877-777-4778 or TTY/TDD 1-800-829-4059,
● Writing or calling your local taxpayer advocate,
whose address and phone number are listed in the
government listings in your local telephone directory
and in Pub. 1546, The Taxpayer Advocate Service of
the IRS—How to Get Help With Unresolved Tax
Problems,
● Filing Form 911, Application for Taxpayer Assistance
Order, with the Taxpayer Advocate Service, or
● Asking an IRS employee to complete Form 911 on
your behalf.
To get a copy of Form 911 or learn more about the
Taxpayer Advocate Service, go to www.irs.gov/advocate.
Low Income Taxpayer Clinics (LITCs)
LITCs are independent organizations that provide low
income taxpayers with representation in federal tax
controversies with the IRS for free or for a nominal charge.
The clinics also provide tax education and outreach for
taxpayers with limited English proficiency or who speak
English as a second language. Pub. 4134, Low Income
Taxpayer Clinic List, provides information on clinics in
your area. It is available at www.irs.gov or your local IRS
office.
Page 80 of 91 of Instructions 1040
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Quick and Easy Access to Tax Help and Forms
If you live outside the United States, see Pub. 54 to find out how to get help and forms.
TIP
•
Internet
Phone
You can access the IRS website 24 hours a day,
7 days a week, at www.irs.gov to:
You can order forms and publications and
receive automated information by phone.
and publications. Call 1-800-TAX-FORM
(1-800-829-3676) during the hours shown on page 83 to order
current-year forms, instructions, and publications, and prior-year
forms and instructions. You should receive your order within 10
days.
Forms
Access commercial tax preparation and e-file
services available free to eligible taxpayers;
• Check the status of your 2007 refund;
• Download forms, instructions, and publications;
TeleTax topics. Call 1-800-829-4477 24 hours a day, 7 days a
week, to listen to pre-recorded messages covering about 150 tax
topics. See pages 81 and 82 for a list of the topics.
• Order IRS products online;
• Research your tax questions online;
Refund information. You can check the status of your 2007 refund
• Search publications online by topic or keyword;
24 hours a day, 7 days a week. See page 81 for details.
• Figure your withholding allowances using our
IRS Tax Products CD/DVD
• Sign up to receive local and national tax news by email.
You can order Publication 1796, IRS Tax Products CD/DVD, and obtain:
Withholding Calculator; and
Mail
• Current-year forms, instructions, and publications.
You can order forms, instructions, and publications by completing the order blank on page 82.
You should receive your order within 10 days
after we receive your request.
• Prior-year forms, instructions, and publications.
• Bonus: Historical Tax Products DVD – Ships with the
final release.
• Tax Map: an electronic research tool and finding aid.
Walk-In
• Tax law frequently asked questions.
You can pick up some of the most requested
forms, instructions, and publications at many
IRS offices, post offices, and libraries. Some grocery stores, copy centers, city and county government offices, credit unions, and office supply
stores have a collection of reproducible tax forms available to
photocopy or print from a CD-ROM.
• Tax Topics from the IRS telephone response system.
• Fill-in, print, and save features for most tax forms.
• Internal Revenue Bulletins.
• Toll-free and email technical support.
The CD/DVD is released twice during the year. The first release
will ship the beginning of January 2008 and the final release will
ship the beginning of March 2008.
Buy the CD/DVD from National Technical Information Service
at www.irs.gov/cdorders for $35 (no handling fee) or call
1-877-CDFORMS (1-877-233-6767) toll-free to buy the CD for
$35 (plus a $5 handling fee). Price is subject to change.
Other ways to get help. See page 77 for information.
- 80 -
Page 81 of 91 of Instructions 1040
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Refund
Information
You can check on the status of your 2007 refund if it has been at least 6 weeks from the date
you filed your return (3 weeks if you filed electronically). But if you filed Form 8379 with
your return, allow 14 weeks (11 weeks if you filed electronically).
Be sure to have a copy of your 2007 tax
return available because you will need to
know the filing status and the exact
whole-dollar amount of your refund. Then,
do one of the following.
• Go to www.irs.gov and click on
Where’s My Refund.
• Call 1-800-829-4477 24 hours a day,
7 days a week, for automated refund information.
• Call 1-800-829-1954 during the hours
shown on page 83.
Refunds are sent out weekly on
Fridays. If you check the status
TIP
of your refund and are not given
the date it will be issued, please
wait until the next week before checking
back.
Do not send in a copy of your return
unless asked to do so.
To get a refund, you generally must file
your return within 3 years from the date the
return was due (including extensions).
What Is
TeleTax?
Recorded Tax
Information
Recorded tax information is available 24
hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call
1-800-829-4477. Have paper and pencil
handy to take notes.
TeleTax Topics
All topics are available in Spanish.
Topic
No.
Subject
IRS Help Available
101
102
103
104
105
107
IRS services — Volunteer tax
assistance, toll-free telephone,
walk-in assistance, and outreach
programs
Tax assistance for individuals with
disabilities and the hearing impaired
Tax help for small businesses and
the self-employed
Taxpayer Advocate Service — Help
for problem situations
Armed Forces tax information
Tax relief in disaster situations
Topics by Internet
TeleTax topics are also available through
the IRS website at www.irs.gov.
Topic
No.
Subject
156 Copy of your tax return — How to
get one
157 Change of address — How to notify
IRS
158 Ensuring proper credit of payments
159 Prior year(s) Form W-2 — How to
get a copy of
Collection
201
202
203
204
205
Alternative Filing Methods
IRS Procedures
151
152
153
154
155
Your appeal rights
Refunds — How long they should
take
What to do if you haven’t filed your
tax return
2007 Form W-2 and Form
1099-R — What to do if not
received
Forms and publications — How to
order
The collection process
Tax payment options
Failure to pay child support and
federal nontax and state income tax
obligations
Offers in compromise
Innocent spouse relief (and
separation of liability and equitable
relief)
253
254
Substitute tax forms
How to choose a paid tax preparer
Topic
No.
Subject
305 Recordkeeping
306 Penalty for underpayment of
estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Filing Requirements, Filing
Status, and Exemptions
351
352
353
354
355
356
357
General Information
301
302
303
304
When, where, and how to file
Highlights of tax changes
Checklist of common errors when
preparing your tax return
Extension of time to file your tax
return
- 81 -
Who must file?
Which form — 1040, 1040A, or
1040EZ?
What is your filing status?
Dependents
Estimated tax
Decedents
Tax information for parents of
kidnapped children
Types of Income
401
402
403
404
405
Wages and salaries
Tips
Interest received
Dividends
Refunds of state and local taxes
Page 82 of 91 of Instructions 1040
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TeleTax Topics
(Continued)
Topic
No.
Subject
406 Alimony received
407 Business income
408 Sole proprietorship
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 expenses
420 Bartering income
421 Scholarship and fellowship grants
422 Nontaxable income
423 Social security and equivalent
railroad retirement benefits
424 401(k) plans
425 Passive activities — Losses and
credits
426 Other income
427 Stock options
428 Roth IRA distributions
429 Traders in securities (information
for Form 1040 filers)
430 Exchange of policyholder interest
for stock
Adjustments to Income
451
452
453
455
456
457
458
Individual retirement arrangements
(IRAs)
Alimony paid
Bad debt deduction
Moving expenses
Student loan interest deduction
Tuition and fees deduction
Educator expense deduction
Itemized Deductions
501
502
503
504
505
506
507
508
509
510
511
Should I itemize?
Medical and dental expenses
Deductible taxes
Home mortgage points
Interest expense
Contributions
Casualty and theft losses
Miscellaneous expenses
Business use of home
Business use of car
Business travel expenses
Topic
No.
Subject
512 Business entertainment expenses
513 Educational expenses
514 Employee business expenses
515 Casualty, disaster, and theft losses
Tax Computation
551
552
553
554
555
556
557
558
Standard deduction
Tax and credits figured by the IRS
Tax on a child’s investment income
Self-employment tax
Ten-year tax option for lump-sum
distributions
Alternative minimum tax
Tax on early distributions from
traditional and Roth IRAs
Tax on early distributions from
retirement plans
Tax Credits
601
602
603
604
605
606
607
608
610
Earned income credit (EIC)
Child and dependent care credit
Credit for the elderly or the disabled
Advance earned income credit
Education credits
Child tax credits
Adoption credit
Excess social security and RRTA
tax withheld
Retirement savings contributions
credit
IRS Notices
651
652
653
Notices — What to do
Notice of underreported income —
CP 2000
IRS notices and bills, penalties, and
interest charges
Topic
No.
Subject
756 Employment taxes for household
employees
757 Form 941 — Deposit requirements
758 Form 941 — Employer’s Quarterly
Federal Tax Return
759 Form 940 — Deposit requirements
760 Form 940 — Employer’s Annual
Federal Unemployment Tax Return
761 Tips — Withholding and reporting
762 Independent contractor vs. employee
Electronic Magnetic Media
Filers — 1099 Series and
Related Information Returns
801
802
803
804
805
Tax Information for Aliens and
U.S. Citizens Living Abroad
851
852
853
854
855
856
857
858
Basis of Assets, Depreciation,
and Sale of Assets
701
703
704
705
Sale of your home
Basis of assets
Depreciation
Installment sales
Employer Tax Information
751
752
753
754
755
Social security and Medicare
withholding rates
Form W-2 — Where, when, and how
to file
Form W-4 — Employee’s
Withholding Allowance Certificate
Form W-5 — Advance earned
income credit
Employer identification number
(EIN) — How to apply
- 82 -
Who must file magnetically
Applications, forms, and
information
Waivers and extensions
Test files and combined federal and
state filing
Electronic filing of information
returns
Resident and nonresident aliens
Dual-status alien
Foreign earned income exclusion —
General
Foreign earned income exclusion —
Who qualifies?
Foreign earned income exclusion —
What qualifies?
Foreign tax credit
Individual taxpayer identification
number (ITIN) — Form W-7
Alien tax clearance
Tax Information for Puerto
Rico Residents (in Spanish
only)
901
902
903
904
Is a person with income from
Puerto Rican sources required to file
a federal income tax return?
Credits and deductions for taxpayers
with Puerto Rican source income
that is exempt from U.S. tax
Federal employment taxes for
employers in Puerto Rico
Tax assistance for Puerto Rico
residents
Topic numbers are effective
January 1, 2008.
Page 83 of 91 of Instructions 1040
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Calling the IRS
If you cannot find the answer to your question using one of the methods listed on page 80,
please call us for assistance at 1-800-829-1040. You will not be charged for the call unless
your phone company charges you for toll-free calls. Our normal hours of operation are
Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to
callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time
zone.
TIP
Before You Call
IRS representatives care about the quality
of the service provided to you, our customer. You can help us provide accurate,
complete answers to your questions by having the following information available.
• The tax form, schedule, or notice to
which your question relates.
• The facts about your particular situation. The answer to the same question often
varies from one taxpayer to another because of differences in their age, income,
whether they can be claimed as a dependent, etc.
• The name of any IRS publication or
other source of information that you used to
look for the answer.
To maintain your account security, you
may be asked for the following information, which you should also have available.
• Your social security number.
• The amount of refund and filing status
shown on your tax return.
• The “Caller ID Number” shown at the
top of any notice you received.
• Your personal identification number
(PIN) if you have one.
• Your date of birth.
• The numbers in your street address.
If you want to check the status of your 2007 refund, see Refund Information on
page 81.
• Your ZIP code.
If you are asking for an installment
agreement to pay your tax, you will be
asked for the highest amount you can pay
each month and the date on which you can
pay it.
Evaluation of services provided. The IRS
uses several methods to evaluate our telephone service. One method is to record
telephone calls for quality purposes only. A
random sample of recorded calls is selected
for review through the quality assurance
process. Other methods include listening to
live calls in progress and random selection
of customers for participation in a customer
satisfaction survey.
Making the Call
Call 1-800-829-1040 (deaf customers with
access to TTY/TDD equipment may call
1-800-829-4059). Our menu allows you to
speak your responses or use your keypad to
select a menu option. After receiving your
menu selection, the system will direct your
call to the appropriate assistance. You can
do the following within the system.
• Order tax forms and publications.
- 83 -
• Find out what you owe.
• Determine if we have adjusted your
account or received payments you made.
• Request a transcript of your tax return
or account.
• Find out where to send your tax return
or payment.
• Request more time to pay or set up a
monthly installment agreement.
• Find out if you qualify for innocent
spouse relief.
Before You Hang Up
If you do not fully understand the answer
you receive, or you feel our representative
may not fully understand your question,
our representative needs to know this. He
or she will be happy to take additional time
to be sure your question is answered fully.
By law, you are responsible for paying
your share of federal income tax. If we
should make an error in answering your
question, you are still responsible for the
payment of the correct tax. Should this occur, however, you will not be charged any
penalty.
Page 84 of 91 of Instructions 1040
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Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of 1998,
the Privacy Act of 1974, and the Paperwork
Reduction Act of 1980 require that when we ask
you for information we must first tell you our
legal right to ask for the information, why we are
asking for it, and how it will be used. We must
also tell you what could happen if we do not
receive it and whether your response is voluntary, required to obtain a benefit, or mandatory
under the law.
This notice applies to all papers you file with
us, including this tax return. It also applies to
any questions we need to ask you so we can
complete, correct, or process your return; figure
your tax; and collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and
6012(a), and their regulations. They say that you
must file a return or statement with us for any tax
you are liable for. Your response is mandatory
under these sections. Code section 6109 requires
that you provide your social security number or
individual taxpayer identification number on
what you file. This is so we know who you are,
and can process your return and other papers.
You must fill in all parts of the tax form that
apply to you. But you do not have to check the
boxes for the Presidential Election Campaign
Fund or for the third-party designee. You also do
not have to provide your daytime phone number.
You are not required to provide the 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, U.S. commonwealths or possessions,
and certain foreign governments 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
which we cannot get in any other way in order 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
- 84 -
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 email us at *taxforms@irs.gov.
(The asterisk must be included in the address.)
Enter “Forms Comment” on the subject line. Or
you can write to Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6406, Washington, DC 20224. Do
not send your return to this address. Instead, see
the back cover.
Page 85 of 91 of Instructions 1040
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Estimates of Taxpayer Burden
The table below shows burden estimates by form
type and type of taxpayer. Time burden is further
broken out by taxpayer activity. The largest
component of time burden for all taxpayers is
recordkeeping, as opposed to form completion
and submission. In addition, the time burden
associated with form completion and submission
activities is closely tied to preparation method
(self-prepared without software, self-prepared
with software, and prepared by paid preparer).
Time spent and out-of-pocket costs are estimated separately. Out-of-pocket costs include
any expenses incurred by taxpayers to prepare
and submit their tax returns. Examples of
out-of-pocket costs include tax return preparation and submission fees, postage, tax prepara-
tion software costs, photocopying costs, and
phone calls (if not toll-free).
Both time and cost burdens are national averages and do not necessarily reflect a “typical”
case. For instance, the average time burden for
all taxpayers filing a 1040, 1040A, or 1040EZ
was XX hours, with an average cost of $XX per
return. This average includes all associated
forms and schedules, across all preparation
methods and all taxpayer activities. Taxpayers
filing Form 1040 had an average burden of about
XX hours, and taxpayers filing Form 1040A and
Form 1040EZ averaged about XX hours. However, within each of these estimates, there is
significant variation in taxpayer activity. Similarly, tax preparation fees vary extensively depending on the taxpayer’s tax situation and
issues, the type of professional preparer, and the
geographic area.
The data shown are the best estimates available as of date XX, from tax returns filed for
2006. The method used to estimate taxpayer burden incorporates results from a taxpayer burden
survey conducted in 2000 and 2001. The estimates are subject to change as new forms and
data become available. The estimates do not include burden associated with post-filing activities. However, operational IRS data indicate that
electronically prepared and e-filed returns have
fewer errors, implying a lower overall post-filing burden.
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 on page 84.
Estimated Average Taxpayer Burden for Individuals by Activity
The average time and costs required to complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will vary
depending on individual circumstances. The estimated averages are:
Average Time Burden (Hours)
Major Form Filed or
Type of Taxpayer
All taxpayers . . . . . . . .
Major forms filed
1040 . . . . . . . . . .
1040A & 1040EZ .
Type of taxpayer
Nonbusiness* . . . .
Business* . . . . . .
Percentage
of Returns
Total
Time
...
100
24.2
...
...
68
32
...
...
72
28
Record
Keeping
Average
Cost
(Dollars)
Tax
Planning
Form
Completion
Form
Submission
All
Other
14.6
3.4
3.3
0.5
2.5
$207
30.3
11.1
19.0
5.0
4.0
1.9
3.7
2.4
0.5
0.5
3.1
1.3
269
72
13.2
52.2
5.8
37.0
2.6
5.4
2.9
4.3
0.5
0.5
1.5
5.1
103
470
* You are a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are a
“nonbusiness” filer if you did not file any of those schedules or forms with Form 1040.
- 85 -
Page 86 of 91 of Instructions 1040
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The most frequently ordered forms and publications are listed on the order blank below. You
will receive two copies of each form, one copy of the instructions, and one copy of each
publication you order. To help reduce waste, please order only the items you need to prepare
your return.
Order Blank for
Forms and
Publications
For faster ways of getting the items you need, see page 80 or go to www.irs.gov
and click on More Forms and Publications.
TIP
Mail Your Order Blank To:
sure delivery of your order. Enclose the
order blank in an envelope and mail it to the
IRS address shown on this page. You
should receive your order within 10 days
after receipt of your request.
Do not send your tax return to the address shown on this page. Instead, see the
back cover.
How To Use the Order
Blank
Circle the items you need on the order
blank below. Use the blank spaces to order
items not listed. If you need more space,
attach a separate sheet of paper.
Internal Revenue Service
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
Print or type your name and address accurately in the space provided below to en䊱
Cut here
䊱
Save Money and Time by Going Online!
Download or order these and other tax products at www.irs.gov
Order Blank
Name
Please print
Postal mailing address
Apt./Suite/Room
City
State
ZIP code
Foreign country
International postal code
Daytime phone number
(
Circle the forms and
publications you need. The
instructions for any form
you order will be included.
The items in bold are also
available at many IRS
offices, U.S. Post Offices,
and various libraries.
)
1040
Schedule H
(1040)
1040-ES
(2008)
4684
8863
Pub. 523
Pub. 575
Schedules
A&B
(1040)
Schedule J
(1040)
1040-V
4868
9465
Pub. 525
Pub. 587
Schedule C
(1040)
Schedule R
(1040)
1040X
5695
Pub. 1
Pub. 526
Pub. 590
2106
6251
Pub. 17
Pub. 527
Pub. 596
Schedule
Schedule SE
C-EZ (1040)
(1040)
Use the blank spaces to
order items not listed.
N
Schedule D
(1040)
1040A
2106-EZ
8283
Pub. 334
Pub. 529
Pub. 910
Schedule D-1
(1040)
Schedule 1
(1040A)
2441
8606
Pub. 463
Pub. 535
Pub. 915
Schedule E
(1040)
Schedule 2
(1040A)
4506
8812
Pub. 501
Pub. 547
Pub. 970
Schedule
EIC (1040A
or 1040)
Schedule 3
(1040A)
4506-T
8822
Pub. 502
Pub. 550
Pub. 972
Schedule F
(1040)
1040EZ
4562
8829
Pub. 505
Pub. 554
- 86 -
Page 87 of 91 of Instructions 1040
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Major Categories of Federal Income and Outlays for Fiscal Year 2006
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2006.
Income
Outlays
Social security, Medicare,
and unemployment and other
retirement taxes
32%
Law enforcement and
general government
2%
Personal income
taxes
39%
Social security,
Medicare, and other
retirement 1
36%
Social
programs 4
19%
Borrowing to
cover deficit
9%
Corporate
income taxes
13%
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 receiving the
President’s proposal, the Congress reviews
it and makes changes. It first passes a
budget resolution setting its own targets for
receipts, outlays, and the surplus or deficit.
Next, individual spending and revenue bills
that are consistent with the goals of the
budget resolution are enacted.
In fiscal year 2006 (which began on October 1, 2005, and ended on September 30,
2006), federal income was $2.407 trillion
Excise, customs, estate,
gift, and miscellaneous
taxes
7%
Physical, human,
and community
development 3
12%
and outlays were $2.655 trillion, leaving a
deficit of $0.248 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 19% of outlays were to
equip, modernize, and pay our armed
forces and to fund the Global War on Terrorism and other national defense activities; about 3% 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.
Net interest on
the debt
8%
National defense,
veterans, and foreign
affairs 2
23%
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 13% of total
outlays were for Medicaid, food stamps,
temporary assistance for needy families,
supplemental security income, and related
programs; and the remaining outlays were
for health research and public health programs, unemployment compensation, assisted housing, and social services.
Note. The percentages on this page exclude undistributed offsetting receipts, which were $68 billion in fiscal year 2006. 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.
- 87 -
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2007
Tax Rate
Schedules
The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Do not use them to figure your tax. Instead,
see the instructions for line 44 that begin on page 36.
CAUTION
Schedule X—If your filing status is Single
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$7,825
10%
$0
7,825
31,850
$782.50 + 15%
7,825
31,850
77,100
4,386.25 + 25%
31,850
77,100
160,850
15,698.75 + 28%
77,100
160,850
349,700
39,148.75 + 33%
160,850
101,469.25 + 35%
349,700
349,700
Schedule Y-1—If your filing status is Married filing jointly or Qualifying widow(er)
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$15,650
10%
$0
15,650
63,700
$1,565.00 + 15%
15,650
63,700
128,500
8,772.50 + 25%
63,700
128,500
195,850
24,972.50 + 28%
128,500
195,850
349,700
43,830.50 + 33%
195,850
94,601.00 + 35%
349,700
349,700
Schedule Y-2—If your filing status is Married filing separately
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$7,825
10%
$0
7,825
31,850
$782.50 + 15%
7,825
31,850
64,250
4,386.25 + 25%
31,850
64,250
97,925
12,486.25 + 28%
64,250
97,925
174,850
21,915.25 + 33%
97,925
47,300.50 + 35%
174,850
174,850
Schedule Z—If your filing status is Head of household
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$11,200
10%
$0
11,200
42,650
$1,120.00 + 15%
11,200
42,650
110,100
5,837.50 + 25%
42,650
110,100
178,350
22,700.00 + 28%
110,100
178,350
349,700
41,810.00 + 33%
178,350
98,355.50 + 35%
349,700
349,700
- 88 -
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Index to Instructions
A
Address change . . . . . . . . . . . .
Addresses of IRS centers . . . . . .
Adjusted gross income . . . . . . .
Adoption expenses:
Employer-provided benefits for
Aliens . . . . . . . . . . . . . . . . .
Alimony paid . . . . . . . . . . . . .
Alimony received . . . . . . . . . .
Alternative minimum tax . . . . . .
Amended return . . . . . . . . . . .
Amount you owe . . . . . . . . . .
Annuities . . . . . . . . . . . . . . .
Archer MSAs . . . . . . . . . . . . .
At-risk rules . . . . . . . . . . . . . .
Attachments to the return . . . . .
. . . . . . . . . 12
. . . Back Cover
. . . . . . . 24-31
. . . . . . . . . 18
. . . . . . . . . . 6
. . . . . . . . . 26
. . . . . . . . . 21
. . . . . . . 36-37
. . . . . . . . . 77
. . . . . . . 60-61
. . . . . . . 22-23
. . . . 24, 41, 42
C-6*, E-1*, F-6*
. . . . . . . . . 62
B
Bankruptcy cases, chapter 11 .
Blindness, proof of . . . . . . .
Business income and expenses
(Schedule C) . . . . . . . . . .
Business use of home . . . . . .
. . . . . . . . . . . 18
. . . . . . . . . . . 31
. . . . . . . . . . C-1*
. . A-6*, C-6*, F-6*
C
Capital gain distributions . . . . . . . . . . . 21, D-2*
Capital gains and losses (Schedule D) . . . . . . D-1*
Casualty and theft losses . . . . . . . . . . . . . . A-6*
Charity, gifts to . . . . . . . . . . . . . . . . . . . A-4*
Child and dependent care expenses, credit
for . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Child tax credits . . . . . . . . . . . . . 15, 39-40, 59
Community property states . . . . . . . . . . . . . 18
Contributions to reduce debt held by the
public . . . . . . . . . . . . . . . . . . . . . . . . . 77
Corrective distributions . . . . . . . . . . . . . . . . 19
Customer service standards . . . . . . . . . . . . . 78
D
Daycare center expenses . . . . . . . . . . . . . . . 37
Death of a taxpayer . . . . . . . . . . . . . . . . . . 77
Dependent care benefits . . . . . . . . . . . . . . . 18
Dependents:
Exemptions for . . . . . . . . . . . . . . . . . . . 15
Standard deduction . . . . . . . . . . . . . . . . . 32
Direct deposit of refund . . . . . . . . . . . . . 59-60
Disclosure, Privacy Act, and Paperwork Reduction
Act notice . . . . . . . . . . . . . . . . . . . . . . 84
Dividends:
Nominees . . . . . . . . . . . . . . . . . . . . . . B-1*
Nondividend distributions . . . . . . . . . . . . . 19
Ordinary dividends . . . . . . . . . . . . . . . . . 19
Qualified dividends . . . . . . . . . 19, 33-34, D-3*
Domestic production activities deduction . . . . . 31
Donations . . . . . . . . . . . . . . . . . . . . . . . A-4*
Dual-status aliens . . . . . . . . . . . . . . . . . . 6, 13
E
Earned income credit (EIC) . . . . . .
Combat pay, nontaxable . . . . . . .
Education:
Credits . . . . . . . . . . . . . . . . .
Expenses . . . . . . . . . . . . . . . .
Recapture of education credits . . .
Savings accounts . . . . . . . . . . .
Educator expenses . . . . . . . . . . . .
Elderly persons:
Credit for . . . . . . . . . . . . . . . .
Expenses for care of . . . . . . . . .
Standard deduction . . . . . . . . . .
Electronic filing (e-file) . . . 4, 6, 8,
. . . . 5, 44-59
. . . . . . . 46
.
.
.
.
.
. . 37, A-6*
30, 37, A-6*
. . . . . . 33
. . . . 24, 41
. . . . . . 24
. . . . . . .
. . . . . . .
. . . . . . .
12, 59, 60,
Employee business expenses . . . . . .
Estates and trusts . . . . . . . . . . . . .
Estimated tax . . . . . . . . . . . . . . . .
Everyday tax solutions . . . . . . . . . .
Excess salary deferrals . . . . . . . . . .
Excess social security and tier 1 RRTA
withheld . . . . . . . . . . . . . . . . .
Exemptions . . . . . . . . . . . . . . . . .
Extension of time to file . . . . . . . . .
37
37
32
62,
80
. . . . . A-6*
. . . . . E-6*
. 42, 61, 76
. . . . . . 78
. . . . . . 18
tax
. . . . . . 59
. . . . . . 14
. . . . . 6, 59
F
Farm income and expenses (Schedule
Farm income averaging (Schedule J)
Filing requirements . . . . . . . . . . .
Filing status, which box to check . . .
Foreign accounts and trusts . . . . . .
Foreign tax credit . . . . . . . . . . . .
Foreign-source income . . . . . . . . .
Form W-2 . . . . . . . . . . . . . . . . .
F)
. .
. .
. .
. .
. .
. .
. .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. F-1*
. J-1*
. . 6-7
12-14
. B-2*
. . 37
. . 18
. . 19
Forms W-2, 1098, and 1099 — where to report
certain items from . . . . . . . . . . . . . . . . . 8-9
Forms, how to get . . . . . . . . . . . . . . . . . . . 80
Free tax help . . . . . . . . . . . . . . . . . . . . 77, 80
G
Gambling . . . . . . . . . . . . . . . . . . . .
Gifts to charity . . . . . . . . . . . . . . . . .
Golden parachute payments . . . . . . . . .
Group-term life insurance, uncollected tax
on . . . . . . . . . . . . . . . . . . . . . . .
24, A-7*
. . . A-4*
. . . . 42
. . . . 42
H
Head of household . . . . . . . . . . . . . . . . . . . 13
Health insurance deduction, self-employed . . . . 26
Health savings accounts . . . . . . 24, 26, 33, 41, 42
Help with unresolved tax issues . . . . . . . . . . 78
Home, sale of . . . . . . . . . . . . . . . . . . . . . D-2*
Household employment taxes . . . . . . . . . . . . 42
How to comment on forms . . . . . . . . . . . . . 84
I
Identity theft . . . . . . . . . . . . . . . . . . . . . . 76
Income . . . . . . . . . . . . . . . . . . . . . . . . 18-24
Income tax withholding (federal) . . . . . . . . 42, 76
Individual retirement arrangements (IRAs):
Contributions to (line 32) . . . . . . . . . . . 27-29
Credit for contributions to . . . . . . . . . . . . 41
Distributions from (lines 15a and 15b) . . . . . 21
Nondeductible contributions to . . . . . 21, 27-29
Individual taxpayer identification numbers . . . . 12
Injured spouse . . . . . . . . . . . . . . . . . . . . . 59
Innocent spouse relief . . . . . . . . . . . . . . . . . 76
Installment payments . . . . . . . . . . . . . . . 61, 83
Interest:
Late payment of tax . . . . . . . . . . . . . . . . 78
Penalty on early withdrawal of savings . . . . 26
Interest income:
Exclusion of savings bond interest . . . . . . B-1*
Nominee . . . . . . . . . . . . . . . . . . . . . . B-1*
Taxable . . . . . . . . . . . . . . . . . . . . 19, B-1*
Tax-exempt . . . . . . . . . . . . . . . . . . . . . 19
Interest you paid . . . . . . . . . . . . . . . . . . . A-3*
Itemized deductions or standard
deduction . . . . . . . . . . . . . . . . . . . . . 31-32
Publications, how to get . . . . . . . . . . . . . . . 80
Q
Qualified dividends . . . . . . . . . . 19, 33-34, D-3*
Qualified dividends and capital gain tax
worksheet . . . . . . . . . . . . . . . . . . . . . 33-34
Qualified retirement plans, deduction for . . . . . 26
Qualified tuition program earnings . . . . . . . 24, 41
R
Railroad retirement benefits:
Treated as a pension . . . . . . . . . . . . . . . . 22
Treated as social security . . . . . . . . . . . . . 24
Records, how long to keep . . . . . . . . . . . . . . 77
Refund . . . . . . . . . . . . . . . . . . . . . . . . 59-60
Refund information . . . . . . . . . . . . . . . . . . 81
Refund offset . . . . . . . . . . . . . . . . . . . . . . 59
Refunds, credits, or offsets of state and local income
taxes . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Rental income and expenses (Schedule E) . . . E-3*
Reservists, expenses of . . . . . . . . . . . . . . . . 26
Resident aliens . . . . . . . . . . . . . . . . . . . . . . 6
Residential energy credits . . . . . . . . . . . . . . 37
Retirement plan deduction, self-employed . . . . 26
Retirement savings contributions credit . . . . . . 41
Rights of taxpayers . . . . . . . . . . . . . . . . . . 76
Rollovers . . . . . . . . . . . . . . . . . . . . 21, 22-23
Roth IRAs . . . . . . . . . . . . . . . . . . . . . . 21, 27
Rounding off to whole dollars . . . . . . . . . . . 18
Royalties . . . . . . . . . . . . . . . . . . . . . . . . E-4*
S
Jury duty pay . . . . . . . . . . . . . . . . . . . . . . 24
S corporations . . . . . . . . . . . . . . . . E-5*, E-6*
Sale of home . . . . . . . . . . . . . . . . . . . . . D-2*
Scholarship and fellowship grants . . . . . . . . . 18
Self-employment tax:
Deduction for one-half of . . . . . . . . . . . . . 26
Income subject to . . . . . . . . . . . . . . . . SE-2*
Signing your return . . . . . . . . . . . . . . . . . . 62
Single person . . . . . . . . . . . . . . . . . . . . . . 12
Social security and equivalent railroad retirement
benefits . . . . . . . . . . . . . . . . . . . . . . . . 24
Social security number . . . . . . . . . . . . . . 12, 76
Standard deduction or itemized deduction . . 31-32
State and local income taxes, taxable refunds,
credits, or offsets of . . . . . . . . . . . . . . . . 20
Statutory employees . . . . . . . . . . 19, C-3*, C-6*
Student loan interest deduction . . . . . . . . . . . 30
L
T
J
Line instructions for Form 1040 . . . . . . . . 12-62
Long-term care insurance . . . . . . . . . . 26, A-1*
Lump-sum distributions . . . . . . . . . . . . . . . 23
M
Married persons:
Filing joint returns . . . . . . . . . . . . . . . . . 13
Filing separate returns . . . . . . . . . . . . . . . 13
Living apart . . . . . . . . . . . . . . . . . . . . . 13
Medical and dental expenses . . . . . . . . . . . A-1*
Mileage rates, standard . . . . . 5, A-1*, A-4*, C-4*
Miscellaneous itemized deductions . . . . A-6*, A-7*
Mortgage interest credit . . . . . . . . . . . 41, A-4*
Moving expenses . . . . . . . . . . . . . . . . . . 5, 26
N
Name change . . . . . . . . . . . . . . . . . . . . 12, 76
Nonresident aliens . . . . . . . . . . . . . . . 6, 12, 13
O
Offsets . . . . . . . . . . . . . . . . . . . .
Order blank for forms and publications
Original issue discount (OID) . . . . . .
Other income . . . . . . . . . . . . . . . .
Other taxes . . . . . . . . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 59
. 86
B-1*
. 24
41-42
P
Partnership expenses, unreimbursed . . . . . . . E-6*
Partnerships . . . . . . . . . . . . . . . . . . E-5*, E-6*
Passive activity:
Losses . . . . . . . . . . . . . . . . C-3*, E-1*, F-2*
Material participation . . . . . . . . . . C-2*, F-2*
Payments . . . . . . . . . . . . . . . . . . . . . . 42-59
Penalty . . . . . . . . . . . . . . . . . . . . . . . . . . 78
Early withdrawal of savings . . . . . . . . . . . 26
Estimated tax . . . . . . . . . . . . . . . . . . . . 61
Others (including late filing and late
payment) . . . . . . . . . . . . . . . . . . . . . . 78
Pensions and annuities . . . . . . . . . . . . . . 22-23
Presidential election $3 check-off . . . . . . . . . 12
Private delivery services . . . . . . . . . . . . . . . . 9
Public debt, gift to reduce the . . . . . . . . . . . . 77
Table of contents . . . . . . . . . . . . . . . . . . . . 3
Tax and credits . . . . . . . . . . . . . . . . . . . 31-42
Figured by the IRS . . . . . . . . . . . . 33, 37, 46
Other taxes:
Alternative minimum tax . . . . . . . . . . 36-37
IRAs and other tax-favored accounts . . . . 41
Lump-sum distributions . . . . . . . . . . . . 23
Recapture . . . . . . . . . . . . . . . . . . . . . 42
Tax computation worksheet . . . . . . . . . . . . . 75
Tax rate schedules . . . . . . . . . . . . . . . . . . . 88
Tax table . . . . . . . . . . . . . . . . . . . . . . . 63-74
Taxes you paid . . . . . . . . . . . . . . . . . . . . A-3*
Taxpayer Advocate, office of . . . . . . . . . . . . 78
Telephone assistance:
Federal tax information . . . . . . . . . . . . 81-83
TeleTax . . . . . . . . . . . . . . . . . . . . . . 81-82
Third party designee . . . . . . . . . . . . . . . . . 61
Tip income . . . . . . . . . . . . . . . . . . . . . 18, 41
Tips reported to employer, uncollected tax
on . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Trusts, foreign . . . . . . . . . . . . . . . . . . . . B-2*
Tuition and fees deduction . . . . . . . . . . . . . . 31
Tuition program earnings . . . . . . . . . . . . 24, 41
U
U.S. citizens and resident aliens living
abroad . . . . . . . . . . . . . . . . . . . . . . . . 6, 18
Unemployment compensation . . . . . . . . . . . . 24
W
What if you cannot pay? . . . . . . . . . . . . . 61, 83
What’s new . . . . . . . . . . . . . . . . . . . . . . . . 5
When and where should you file? . . . . . . . . . . 6
Where do you file? . . . . . . . . . . . . Back Cover
Who must file . . . . . . . . . . . . . . . . . . . . 6, 7
Who should file . . . . . . . . . . . . . . . . . . . . . 6
Widows and widowers, qualifying . . . . . . . . . 14
Winnings, prizes, gambling, and lotteries (other
income) . . . . . . . . . . . . . . . . . . . . . . . . 24
Withholding, federal income tax . . . . . . . . 42, 76
* These items may not be included in this package. To reduce printing costs, we have sent you only the forms you may need based on what you filed last year.
Page 90 of 91 of Instructions 1040
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Page 91 of 91 of Instructions 1040
9:47 - 18-JUL-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Where Do
You File?
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:
Are not enclosing a check or
Are enclosing a check or
money order...
money order...
Internal Revenue Service Center
Internal Revenue Service Center
Atlanta, GA 39901-0002
Atlanta, GA 39901-0102
Internal Revenue Service Center
Internal Revenue Service Center
Andover, MA 05501-0002
Andover, MA 05501-0102
If an envelope addressed to “Internal Revenue
Service Center” came with this booklet, please
use it. If you do not have one or if you moved
during the year, mail your return to the
Internal Revenue Service Center shown below
that applies to you.
TIP
IF you live in...
Alabama, Delaware, Florida, Georgia, North Carolina,
Rhode Island, South Carolina, Virginia
District of Columbia, Maine, Maryland, Massachusetts,
New Hampshire, New York, Vermont
Arkansas, Connecticut, Illinois, Indiana, Michigan,
Internal Revenue Service Center
Internal Revenue Service Center
Missouri, New Jersey, Ohio, Pennsylvania, West
Kansas
City,
MO
64999-0002
Kansas City, MO 64999-0102
Virginia
Kentucky, Louisiana, Mississippi, Tennessee, Texas,
Internal Revenue Service Center
Internal Revenue Service Center
APO, FPO
Austin, TX 73301-0002
Austin, TX 73301-0102
Alaska, Arizona, California, Colorado, Hawaii, Idaho,
Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada,
Internal Revenue Service Center
Internal Revenue Service Center
New Mexico, North Dakota, Oklahoma, Oregon, South
Fresno, CA 93888-0002
Fresno, CA 93888-0102
Dakota, Utah, Washington, Wisconsin, Wyoming
American Samoa, nonpermanent residents of Guam or
the Virgin Islands*, Puerto Rico (or if excluding income Internal Revenue Service Center
Internal Revenue Service Center
under Internal Revenue Code section 933), dual-status
Austin,
TX
73301-0215
USA
Austin, TX 73301-0215 USA
aliens, a foreign country: U.S. citizens and those filing
Form 2555, 2555-EZ, or Form 4563
* Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607,
GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas,
Charlotte Amalie, St. Thomas, VI 00802.
What’s Inside?
(see Index for
page numbers)
Instructions for Form 1040
Table of contents
IRS e-file and free file options
Index (inside back cover)
When to file
What’s new for 2007
How to comment on forms
How to avoid common mistakes
Help with unresolved tax issues
Free tax help
How to get forms and publications
Tax table
How to make a gift to reduce
debt held by the public
| File Type | application/pdf |
| File Title | 2005 Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CMNI) |
| Author | X50HB |
| File Modified | 2007-07-18 |
| File Created | 2007-07-18 |