U.S. Individual Income Tax Return

INSTRUCTIONS

2018

1040

TAX
YEAR

Including the instructions for
Schedules 1 through 6

2018 Tax Reform Changes
• Form 1040 has been redesigned.
Forms 1040A and 1040EZ will no
longer be used.
• Most tax rates have been reduced.
• The child tax credit amount has
been increased up to $2,000.

• A new tax credit of up to $500 may
be available for each dependent
who doesn’t qualify for the child
tax credit.
• The deduction for state and local
taxes has been limited.

• The deduction for miscellaneous
expenses has been eliminated.
• The overall limit on itemized
deductions has been eliminated.
For details on these and other
changes see What’s New in these
instructions.

Future Developments
See IRS.gov and IRS.gov/Forms and for the latest information about developments related to Form 1040 and
its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.
FreeFile is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments
Department of the Treasury Internal Revenue Service www.irs.gov
Jan 24, 2019

Cat. No. 24811V

Table of Contents
Contents
Department
of the
Treasury
Internal
Revenue
Service

Page

What's New . . . . . . . . . . . . . . . . . . . . . . . . 6
Filing Requirements . . . . . . . . . . . . .
Do You Have To File? . . . . . . . . .
When and Where Should You File?
Where To Report Certain Items
From 2018 Forms W-2, 1095,
1097, 1098, and 1099 . . . . . . .

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

Contents

Page

Assemble Your Return . . . . . . . . . . . . 66
General Information . . . . . . . . . . . . . . . . . 80
Refund Information . . . . . . . . . . . . . . . . . . 85
2018 Instructions for Schedule 1 . . . . . . . . . 86

. . . . 13

Line Instructions for Form 1040 . . . . . .
Filing Status . . . . . . . . . . . . . . . .
Name and Address . . . . . . . . . . . .
Social Security Number (SSN) . . . .
Presidential Election Campaign Fund
Dependents, Qualifying Child for
Child Tax Credit, and Credit for
Other Dependents . . . . . . . . . . .
Sign Your Return . . . . . . . . . . . . .
Income . . . . . . . . . . . . . . . . . . . .
Total Income and Adjusted Gross
Income . . . . . . . . . . . . . . . . . .
Tax and Credits . . . . . . . . . . . . . .
Payments . . . . . . . . . . . . . . . . . .
Refund . . . . . . . . . . . . . . . . . . . .
Amount You Owe . . . . . . . . . . . . .

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

15
15
17
17
19

2018 Instructions for Schedule 2 . . . . . . . . . 98
2018 Instructions for Schedule 3 . . . . . . . . 100
2018 Instructions for Schedule 4 . . . . . . . . 102
2018 Instructions for Schedule 5 . . . . . . . . 105
2018 Instructions for Schedule 6 . . . . . . . . 106
Tax Topics . . . . . . . . . . . . . . . . . . . . . . 107

. . . 20
. . . 25
. . . 25
.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

32
32
44
62
64

Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 109
Order Form for Forms and Publications . . . 111
Major Categories of Federal Income and
Outlays for Fiscal Year 2017 . . . . . . . 112
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 114

Form 1040 Redesign

Everyone files the new Form 1040!
Use the base form...

only the schedules
that are right for you!

-2-

Form 1040 Redesign
Helpful Hints
For 2018, you will no longer use Form 1040A or Form 1040EZ as you may have in the past. Instead, you will
use the redesigned Form 1040, which now has six new numbered schedules in addition to the existing
schedules such as Schedule A.
Many people will only need to file Form 1040 and none of the new numbered schedules. However, if your
return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you
will need to complete one or more of the new numbered schedules. Below is a general guide to which
schedule(s) you will need to file based on your circumstances. See the instructions for the schedules for
more information.
If you e-file your return, you generally won't notice much of a change and the software you use will generally
determine which schedules you need.

IF YOU...

THEN USE...

Have additional income, such as capital gains, unemployment
compensation, prize or award money, or gambling winnings.
Have any deductions to claim, such as student loan interest
deduction, self-employment tax, or educator expenses.

Schedule 1

Owe AMT or need to make an excess advance premium tax
credit repayment.

Schedule 2

Can claim a nonrefundable credit other than the child tax credit
or the credit for other dependents, such as the foreign tax credit,
education credits, or general business credit.

Schedule 3

Owe other taxes, such as self-employment tax, household
employment taxes, additional tax on IRAs or other qualified
retirement plans and tax-favored accounts.

Schedule 4

Can claim a refundable credit other than the earned income
credit, American opportunity credit, or additional child tax credit,
such as the net premium tax credit or health coverage tax credit.
Have other payments, such as an amount paid with a request for
an extension to file or excess social security tax withheld.
Have a foreign address or a third party designee other than a
paid preparer.

-3-

Schedule 5

Schedule 6

The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps
taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.
What can the Taxpayer Advocate Service do for you?
We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance,
you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve
your issue. TAS can help you if:
• Your problem is causing financial difficulty for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How can you reach us?
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at
www.TaxpayerAdvocate.IRS.gov and in your local directory. You can also call us at 1-877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at
www.TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your
rights. Know them. Use them.
How else does the Taxpayer Advocate Service help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it
to us at IRS.gov/SAMS.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain
level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on
audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about
taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For
more information, and to find a clinic near you, read the LITC page on IRS.gov/LITC or IRS Publication 4134, Low Income
Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676.

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

-4-

Affordable Care Act — What You Need To Know
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible
individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance
company.
If you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium
tax credit were made to your insurance company to reduce your monthly premium payment, you must attach
Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.
The Marketplace is required to send Form 1095-A by January 31, 2019, listing the advance payments and other
information you need to complete Form 8962.
1. You will need Form 1095-A from the Marketplace.
2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.
3. Include Form 8962 with your Form 1040 or Form 1040NR. (Don’t include Form 1095-A.)

Health Coverage Individual Responsibility Payment
For 2018, you must:

A

B
OR

Report Health Care Coverage or Exempt

Make a Shared Responsibility Payment

Check the “Full-year health care coverage or
exempt” box on the front of Form 1040 to indicate
that you, your spouse (if filing jointly), and anyone
you can or do claim as a dependent had qualifying
health care coverage or a coverage exemption
that covered all of 2018 or a combination of
qualifying health care coverage and coverage
exemption(s) for every month of 2018.

Make a shared responsibility payment if, for any
month in 2018, you, your spouse (if filing jointly), or
anyone you can or do claim as a dependent didn’t
have coverage and doesn’t qualify for a coverage
exemption. If you can claim any part-year
exemptions or exemptions for specific members of
your household, use Form 8965. This will reduce
the amount of your shared responsibility payment.
For more information, see the Form 8965
instructions or go to IRS.gov/SRP.

Health Coverage Reporting
• If you or someone in your family had health coverage in 2018, the provider of that coverage is required to send you
a Form 1095-A, 1095-B, or 1095-C (with Part III completed) that lists individuals in your family who were enrolled
in the coverage and shows their months of coverage. You may use this information to help complete Schedule 4,
line 61. You should receive Form 1095-A by early February 2019 and Form 1095-B or 1095-C by early March
2019, if applicable. You don’t need to wait to receive your Form 1095-B or 1095-C to file your return. You may rely
on other information about your coverage to complete Schedule 4, line 61. Don’t include Form 1095-A, Form
1095-B, or Form 1095-C with your tax return.
• If you or someone in your family was an employee in 2018, the employer may be required to send you Form
1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if
so, information about the offer. You should receive Form 1095-C by early March 2019. This information may
be relevant if you purchased health insurance coverage for 2018 through the Health Insurance Marketplace
and wish to claim the premium tax credit on Schedule 5, line 70. However, you don’t need to wait to receive this
form to file your return. You may rely on other information received from your employer. If you don’t wish to claim
the premium tax credit for 2018, you don’t need the information in Part II of Form 1095-C. For more information
on who is eligible for the premium tax credit, see the Instructions for Form 8962.

-5-

What's New
Form 1040 has been redesigned for
2018. The new design uses a “building
block” approach. Form 1040, which
many taxpayers can file by itself, is supplemented with new Schedules 1
through 6. These additional schedules
will be used as needed to complete more
complex tax returns. The instructions for
the new schedules are at the end of the
Form 1040 instructions.
Forms 1040A and 1040EZ no longer
available. Forms 1040A and 1040EZ
aren’t available to file your 2018 taxes.
If you used one of these forms in the
past, you will now file Form 1040.
Some forms and publications that were
released in 2017 or early 2018 (for example, Form W-2) may still have references to Form 1040A or Form 1040EZ.
Please disregard these references.
Due date of return. File Form 1040 by
April 15, 2019. If you live in Maine or
Massachusetts, you have until April 17,
2019, because of the Patriots’ Day holiday in those states and the Emancipation
Day holiday in the District of Columbia.
Change in tax rates. For 2018, most
tax rates have been reduced. The 2018
tax rates are 10%, 12%, 22%, 24%,
32%, 35%, and 37%.
Standard deduction amount increased. For 2018, the standard deduction amount has been increased for all
filers. The amounts are:
• Single or Married filing separately—$12,000.
• Married filing jointly or Qualifying widow(er)—$24,000.
• Head of household—$18,000.
Personal exemption suspended. For
2018, you can’t claim a personal exemption deduction for yourself, your spouse,
or your dependents.
Increased child tax credit and additional child tax credit. For 2018, the
maximum child tax credit has increased
to $2,000 per qualifying child, of which
$1,400 can be claimed for the additional
child tax credit. In addition, the modified adjusted gross income threshold at
which the credit begins to phase out has

For information about any additional changes to the 2018 tax law or any other developments affecting Form 1040 or its instructions, go to IRS.gov/Form1040.
increased to $200,000 ($400,000 if married filing jointly).
New credit for other dependents. If
you have a dependent, you may be able
to claim the credit for other dependents.
The credit is a nonrefundable credit of
up to $500 for each eligible dependent
who can't be claimed for the child tax
credit. The child tax credit and credit for
other dependents are both figured using
the Child Tax Credit and Credit for Other Dependents Worksheet and reported
on line 12a. See Who Qualifies as Your
Dependent for more information.
Social security number (SSN) required for child tax credit. Your child
must have an SSN valid for employment
issued before the due date of your 2018
return (including extensions) to be
claimed as a qualifying child for the
child tax credit or additional child tax
credit. If your child doesn’t qualify you
for the child tax credit but has a taxpayer
identification number issued on or before the due date of your 2018 return
(including extensions), you may be able
to claim the new credit for other dependents for that child.
Qualified business income deduction.
Beginning in 2018, you may be able to
deduct up to 20% of your qualified business income from your qualified trade or
business, plus 20% of your qualified
REIT dividends and qualified PTP income. The deduction can be taken in addition to your standard deduction or
itemized deductions. For more information, see the instructions for line 9 and
Pub. 535.
Changes to itemized deductions. For
2018, there have been changes to the
itemized deductions that can be claimed
on Schedule A. See the Schedule A instructions for more information on these
changes and a complete list of changes.
These changes include:
• Your overall itemized deductions
are no longer limited because your adjusted gross income is over a certain
limit.
• Your deduction of state and local
income, sales, and property taxes is limited to a combined, total deduction of

-6-

$10,000 ($5,000 if married filing separately).
• You can no longer deduct job-related expenses or other miscellaneous
itemized deductions that were subject to
the 2%-of-adjusted-gross-income floor.
Alternative minimum tax (AMT) exemption amount increased. The AMT
exemption amount is increased to
$70,300 ($109,400 if married filing
jointly or qualifying widow(er); $54,700
if married filing separately). The income
levels at which the AMT exemption begins to phase out have increased to
$500,000 ($1,000,000 if married filing
jointly or qualifying widow(er)).
Section 965 deferred foreign income.
If you own (directly or indirectly) certain foreign corporations, you may have
to include on your return certain deferred foreign income. You may pay the
entire amount of tax due with respect to
this deferred foreign income this year or
elect to make payment in eight installments or, in the case of certain stock
owned through an S corporation, elect to
defer payment until the occurrence of a
triggering event. See the instructions for
Line 11a; Schedule 1, line 21; Schedule
5, line 74; Form 965; and Form 965-A
for more information.
Global intangible low-taxed income
(GILTI) under section 951A. If you
are a U.S. shareholder of a controlled
foreign corporation, you must include
your GILTI in your income. If you own
an interest in a domestic pass-through
entity that is a U.S. shareholder of a controlled foreign corporation, you may
have a GILTI inclusion related to that
interest, even if you are not a U.S. shareholder of the controlled foreign corporation. See IRS.gov/Form8992 and Form
8992 and its instructions for the latest
information regarding GILTI and domestic pass-through entities.
Domestic production activities deduction. The domestic production activities
deduction has been repealed with limited exceptions. See the instructions for
Schedule 1, line 36, for more information.

Expired tax benefits. At the time these
instructions went to print, some tax benefits had expired. These include the deduction for qualified tuition and fees, the

mortgage insurance premium deduction,
and the nonbusiness energy property
credit. To find out if legislation extended any of these provisions so you can

-7-

claim them on your 2018 return, go to
IRS.gov/FormsUpdates or IRS.gov/
Form1040.

Free Software Options for Doing Your Taxes
Why have 49 million Americans used Free File?

• Security—Free File uses the latest encryption technology to safeguard your information.
• Flexible Payments—File early; pay by April 15, 2019 (for most people).
• Greater Accuracy—Fewer errors mean faster processing.
• Quick Receipt—Get an acknowledgment that your return was received and accepted.
• Go Green—Reduce the amount of paper used.
• It’s Free—through IRS.gov/FreeFile.
• Faster Refunds—Join the eight in 10 taxpayers who get their refunds faster by using
direct deposit and e-file.

Do Your Taxes for Free
If your adjusted gross income was $66,000 or less in 2018, you can use free tax software to prepare and e-file your tax return.
Earned more? Use Free File Fillable Forms.
Free File. This public–private partnership, between the IRS and tax software providers, makes approximately a dozen brand
name commercial software products and e-file available for free. Seventy percent of the nation’s taxpayers are eligible.
Just visit IRS.gov/FreeFile for details. Free File combines all the benefits of e-file and easy-to-use software at no cost. Guided
questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free.
You can review each software provider’s criteria for free usage or use an online tool to find which free software products match
your situation. Some software providers offer state tax return preparation for free.
Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that also can be e-filed for free. Free File
Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File
Fillable Forms does basic math calculations. It supports only federal tax forms.

Free Tax Help Available Nationwide
Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under
$55,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and
electronically file their own tax return with the assistance of an IRS-certified volunteer.
See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a
VITA/TCE site near you!

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

Make your tax payments electronically—it’s easy.
You can make electronic payments online, by phone, or from a mobile device. Paying electronically is
safe and secure. The IRS uses the latest encryption technology and doesn’t store the bank account
number you use to submit your payment. When you use any of the IRS electronic payment options, it
puts you in control of paying your tax bill and gives you peace of mind. You determine the payment
date, and you will receive an immediate confirmation from the IRS. It’s easy, secure, and much quicker
than mailing in a check or money order. Go to IRS.gov/Payments to see all your electronic payment
options.

-8-

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 Tax Topic 901 to see if
they must file.
Even if you do not otherwise

TIP have to file a return, you
should file one to get a refund
of any federal income tax withheld. You
also should file if you are eligible for
any of the following credits.

•
•
•
•
•
•

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

See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but
received a Form 1099-B (or substitute
statement).
Requirement to reconcile advance
payments of the premium tax credit.
If you, your spouse with whom you are
filing a joint return, or a dependent was
enrolled in coverage through the Marketplace for 2018 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2018 return and attach Form 8962. You (or
whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.
You must attach Form 8962 even if
someone else enrolled you, your spouse,
or your dependent. If you are a dependent who is claimed on someone else's
2018 return, you do not have to attach
Form 8962.
Exception for certain children under
age 19 or full-time students. If certain
conditions apply, you can elect to in-

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS e-file? It's the fastest way to get your refund
and it's free if you are eligible. Visit IRS.gov for details.
clude on your return the income of a
child who was under age 19 at the end
of 2018 or was a full-time student under
age 24 at the end of 2018. To do so, use
Form 8814. If you make this election,
your child doesn't have to file a return.
For details, use Tax Topic 553 or see
Form 8814.
A child born on January 1, 1995, is
considered to be age 24 at the end of
2018. 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 nonresident alien or a dual-status alien
and both of the following apply.
• You were married to a U.S. citizen
or resident alien at the end of 2018.
• You elected to be taxed as a resident alien.
See Pub. 519 for details.
Specific rules apply to determine if you are a resident alien,
CAUTION nonresident alien, or dual-status 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.

!

When and Where
Should You File?
File Form 1040 by April 15, 2019. (If
you live in Maine or Massachusetts, you
have until April 17, 2019, because of the
Patriots’ Day holiday in Maine and Massachusetts and the Emancipation Day
holiday in the District of Columbia.) If
you file after this date, you may have to

-9-

pay interest and penalties. See Interest
and Penalties, later.
If you were serving in, or in support
of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See
Pub. 3 for details.
If you e-file your return, there is no
need to mail it. However, if you choose
to mail it, filing instructions and addresses are at the end of these instructions.

What if You Can't File on
Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. Instead of filing
Form 4868, you can apply for an automatic extension by making an electronic
payment by the due date of your return.
An automatic 6-month extension to file doesn't extend the
CAUTION time to pay your tax. If you
don’t pay your tax by the original due
date of your return, you will owe interest
on the unpaid tax and may owe penalties. See Form 4868.

!

If you are a U.S. citizen or resident
alien, you may qualify for an automatic
extension of time to file without filing
Form 4868. You qualify if, on the due
date of your return, you meet one of the
following conditions.
• You live outside the United States
and Puerto Rico and your main place of
business or post of duty is outside the
United States and Puerto Rico.
• You are in military or naval service on duty outside the United States and
Puerto Rico.
This extension gives you an extra 2
months to file and pay the tax, but interest will be charged from the original due
date of the return on any unpaid tax.
You must include a statement showing
that you meet the requirements. If you

are still unable to file your return by the
end of the 2-month period, you can get
an additional 4 months if, no later than
June 17, 2019, you file Form 4868. This
4-month extension of time to file doesn't
extend the time to pay your tax. See
Form 4868.

Private Delivery Services
If you choose to mail your return, you
can use certain private delivery services
designated by the IRS to meet the "timely mailing treated as timely filing/
paying" rule for tax returns and payments. These private delivery services
include only the following.

• FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International
Next Flight Out, FedEx International
Priority, FedEx International First, and
FedEx International Economy.
• DHL Express 9:00, DHL Express
10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL
Import Express 12:00, and DHL Import
Express Worldwide.
• UPS Next Day Air Early A.M.,
UPS Next Day Air, UPS Next Day Air
Saver, UPS 2nd Day Air, UPS 2nd Day

Air A.M., UPS Worldwide Express
Plus, and UPS Worldwide Express.
To check for any updates to the list of
designated private delivery services, go
to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/
PDSStreetAddresses.
The private delivery service can tell
you how to get written proof of the mailing date.

Chart A—For Most People
IF your filing status is . . .

AND at the end of 2018
you were* . . .

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

Single

under 65
65 or older

$12,000
13,600

Married filing jointly***

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

$24,000
25,300
26,600

Married filing separately

any age

Head of household

under 65
65 or older

$18,000
19,600

Qualifying widow(er)

under 65
65 or older

$24,000
25,300

$5

*If you were born on January 1, 1954, you are considered to be age 65 at the end of 2018. (If your spouse died in 2018 or
if you are preparing a return for someone who died in 2018, see Pub. 501.)
**Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from
tax, including any income from sources outside the United States or from the sale of your main home (even if you can
exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and
you lived with your spouse at any time in 2018 or (b) one-half of your social security benefits plus your other gross
income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the
instructions for lines 5a and 5b to figure the taxable part of social security benefits you must include in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means,
for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your
income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn't live with your spouse at the end of 2018 (or on the date your spouse died) and your gross income was at
least $5, you must file a return regardless of your age.

-10-

Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the
total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,050.
• Your earned income was over $12,000.
• Your gross income was more than the larger of—
• $1,050, or
• Your earned income (up to $11,650) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,650 ($4,250 if 65 or older and blind).
• Your earned income was over $13,600 ($15,200 if 65 or older and blind).
• Your gross income was more than the larger of—

•
•

$2,650 ($4,250 if 65 or older and blind), or
Your earned income (up to $11,650) plus $1,950 ($3,550 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,050.
• Your earned income was over $12,000.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—
• $1,050, or
• Your earned income (up to $11,650) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,350 ($3,650 if 65 or older and blind).
• Your earned income was over $13,300 ($14,600 if 65 or older and blind).
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—

•
•

$2,350 ($3,650 if 65 or older and blind), or
Your earned income (up to $11,650) plus $1,650 ($2,950 if 65 or older and blind).

-11-

Chart C—Other Situations When You Must File
You must file a return if any of the seven conditions below apply for 2018.
1.

You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by
itself.
d. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer
who didn't withhold these taxes.
e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or
on group-term life insurance and additional taxes on health savings accounts. See the instructions for Schedule 4, line 62.
f. Recapture taxes. See the instructions for line 11a and Schedule 4, lines 60b and 62.

2.

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

3.

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

4.

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

5.

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

6.

Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever
enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.

7.

You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you
are paying in installments under section 965(h) or deferred by making an election under section 965(i).

-12-

Where To Report Certain Items From 2018 Forms W-2, 1095, 1097, 1098, and
1099
File electronically. You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File
makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 16. If any state or local
income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5a, include the tax
withheld in your deduction on that line.
Form

Item and Box in Which It Should Appear

Where To Report

W-2

Wages, tips, other compensation (box 1)

Form 1040, line 1

Allocated tips (box 8)

See Wages, Salaries, Tips, etc.

Dependent care benefits (box 10)

Form 2441, Part III

Adoption benefits (box 12, code T)

Form 8839, line 20

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

Form 8853, line 1

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

Form 8889, line 9

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

See the instructions for Schedule 4, line 62

W-2G

Reportable winnings (box 1)

Schedule 1, line 21 (Schedule C or C-EZ for professional gamblers)

1095-A

Advance payment of premium tax credit (line 33, column c)

See Form 8962 and its instructions

1097-BTC

Bond tax credit

See Form 8912 and its instructions

1098

Mortgage interest (box 1)

Schedule A, line 8a, but first see the instructions on Form 1098*

Refund of overpaid interest (box 4)

Schedule 1, line 21, but first see the instructions on Form 1098*

Points (box 6)

Schedule A, line 8a, but first see the instructions on Form 1098*

1098-C

Contributions of motor vehicles, boats, and airplanes

Schedule A, line 12

1098-E

Student loan interest (box 1)

See the instructions for Schedule 1, line 33*

1098-MA

Homeowner mortgage payments (box 3)

Schedule A, but first see the instructions on Form 1098-MA

1099-A

Acquisition or abandonment of secured property

See Pub. 4681

1099-B

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

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

Aggregate profit or (loss) on contracts (box 11)

Form 6781, line 1

Bartering (box 13)

See Pub. 525

1099-C

Canceled debt (box 2)

See Pub. 4681

1099-DIV

Total ordinary dividends (box 1a)

Form 1040, line 3b

Qualified dividends (box 1b)

See the instructions for Form 1040, line 3a

Total capital gain distributions (box 2a)

Schedule 1, line 13, or, if required, Schedule D, line 13

Unrecaptured section 1250 gain (box 2b)

See the instructions for Schedule D, line 19

Section 1202 gain (box 2c)

See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for
Schedule D

Collectibles (28%) gain (box 2d)

See the instructions for Schedule D, line 18

Nondividend distributions (box 3)

See the instructions for Form 1040, line 3b

Foreign tax paid (box 6)

Schedule 3, line 48, or Schedule A, line 6; but first see the instructions for Schedule 3,
line 48

Exempt-interest dividends (box 10)

Form 1040, line 2a

Specified private activity bond interest dividends (box 11)

Form 6251, line 2g

1099-G

Unemployment compensation (box 1)

See the instructions for Schedule 1, line 19

State or local income tax refunds, credits, or offsets (box 2)

See the instructions for Schedule 1, line 10, and if box 8 on Form 1099-G is checked, see the
box 8 instructions

RTAA payments (box 5)

Schedule 1, line 21

Taxable grants (box 6)

Schedule 1, line 21*

Agriculture payments (box 7)

See the Instructions for Schedule F or Pub. 225*

Market gain (box 9)

See the Instructions for Schedule F

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

-13-

Form

Item and Box in Which It Should Appear

1099-INT

Interest income (box 1)

Where To Report
See the instructions on Form 1099-INT

Early withdrawal penalty (box 2)

Schedule 1, line 30

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

See the instructions on Form 1099-INT and the instructions for Form 1040, line 2b

Foreign tax paid (box 6)

Schedule 3, line 48, or Schedule A, line 6; but first see the instructions for Schedule 3,
line 48

Tax-exempt interest (box 8)

Form 1040, line 2a

Specified private activity bond interest (box 9)

Form 6251, line 2g

Market discount (box 10)

Form 1040, line 2b

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

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

1099-K

Payment card and third party network
transactions

Schedule C, C-EZ, E, or F

1099-LTC

Long-term care and accelerated death benefits

See Pub. 525 and the Instructions for Form 8853

1099-MISC

Rents (box 1)

See the Instructions for Schedule E*

Royalties (box 2)

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

Other income (box 3)

Schedule 1, line 21*

Nonemployee compensation (box 7)

Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on Form
1099-MISC

Excess golden parachute payments (box 13)

See the instructions for Schedule 4, line 62

Other (boxes 5, 6, 8, 9, 10, 14, and 15b)

See the instructions on Form 1099-MISC

Original issue discount (box 1)
Other periodic interest (box 2)

See the instructions on Form 1099-OID

1099-OID

1099-PATR

Early withdrawal penalty (box 3)

Schedule 1, line 30

Market discount (box 5)

Form 1040, line 2b

Acquisition premium (box 6)

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

Original issue discount on U.S. Treasury obligations (box 8)

See the instructions on Form 1099-OID

Bond premium (box 10)

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

Tax-exempt OID (box 11)

Form 1040, line 2a, but first see the instructions on Form 1099-OID

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

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

Credits and other deductions (boxes 7, 8, and 10)

See the instructions on Form 1099-PATR

Patron's AMT adjustment (box 9)

Form 6251, line 3

1099-Q

Qualified education program payments

See the instructions for Schedule 1, line 21

1099-QA

Distributions from ABLE accounts

See the instructions for Schedule 1, line 21, Form 5329, and Pub. 907

1099-R

Distributions from IRAs**

See the instructions for Form 1040, lines 4a and 4b

Distributions from pensions, annuities, etc.

See the instructions for Form 1040, lines 4a and 4b

Capital gain (box 3)

See the instructions on Form 1099-R

Disability income with code 3 in box 7

See the instructions for Form 1040, line 1

Gross proceeds from real estate transactions
(box 2)

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

Buyer's part of real estate tax (box 6)

See the instructions for Schedule A, line 5b*

Distributions from health savings accounts (HSAs)

Form 8889, line 14a

Distributions from MSAs***

Form 8853

SSA-1099

Social security benefits

See the instructions for lines 5a and 5b

RRB-1099

Railroad retirement benefits

See the instructions for lines 5a and 5b

1099-S

1099-SA

*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.

Need more information or forms? Visit IRS.gov.

-14-

Also see the instructions for Schedule 1 through Schedule 6 that follow the
Line
! Form 1040 instructions.
Instructions for Free File makes available free brand-name software and free e-file. Visit IRS.gov/
FreeFile for details and to see if you are eligible.
Form 1040
Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1
CAUTION

through December 31, 2018, write “Tax Year” and the beginning and ending months
of your fiscal year in the top margin of page 1 of Form 1040.
Write-in information. If you need to write a word, code and/or dollar amount on
Form 1040 to explain an item of income or deduction, but don't have enough space to
enter the word, code and/or dollar amount, you can put an asterisk next to the applicable line number and put a footnote at the bottom of page 2 of Form 1040 indicating the
line number and the word, code and/or dollar amount you need to enter.
For example, if you received wages as a household employee and didn't receive a
W-2 because you were paid only $2,000, the instructions for line 1 state that you must
enter “HSH” and the amount of the wages next to line 7. You may instead put an asterisk next to line 7 and in the white space at the bottom of page 2 of Form 1040 enter
“*Line 7: HSH $2,000.”
Section references are to the Internal Revenue Code.

Filing Status
Check only the filing status that applies
to you. The ones that will usually give
you the lowest tax are listed last.
• Married filing separately.
• Single.
• Head of household.
• Married filing jointly.
• Qualifying widow(er).
For information about marital status, see
Pub. 501.
More than one filing status can

TIP apply to you. You can choose
the one that will give you the
lowest tax.

Single
You can check the “Single” box at the
top of Form 1040 if any of the following
was true on December 31, 2018.
• You were never married.
• You were legally separated according to your state law under a decree of
divorce or separate maintenance. But if,
at the end of 2018, your divorce wasn't
final (an interlocutory decree), you are
considered married and can't check the
box.
• You were widowed before January
1, 2018, and didn't remarry before the
end of 2018. But if you have a child,
you may be able to use the qualifying

widow(er) filing status. See the instructions for Qualifying Widow(er), later.

Married Filing Jointly
You can check the “Married filing jointly” box at the top of Form 1040 if any of
the following apply.
• You were married at the end of
2018, even if you didn't live with your
spouse at the end of 2018.
• Your spouse died in 2018 and you
didn't remarry in 2018.
• You were married at the end of
2018, and your spouse died in 2019 before filing a 2018 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one return. They can file a joint return even if
only one had income or if they didn't
live together all year. However, both
persons must sign the return. Once you
file a joint return, you can't choose to
file separate returns for that year after
the due date of the return.
Joint and several tax liability. If you
file a joint return, both you and your
spouse are generally responsible for the
tax and interest or penalties due on the
return. This means that if one spouse
doesn't pay the tax due, the other may
have to. Or, if one spouse doesn't report
the correct tax, both spouses may be responsible for any additional taxes as-

-15-

sessed by the IRS. You may want to file
separately if:
• You believe your spouse isn't reporting all of his or her income, or
• You don’t want to be responsible
for any taxes due if your spouse doesn't
have enough tax withheld or doesn't pay
enough estimated tax.
See the instructions for Married Filing
Separately. Also see Innocent Spouse
Relief under General Information, later.
Nonresident aliens and dual-status aliens. Generally, a married couple can't
file a joint return if either spouse is a
nonresident alien at any time during the
year. However, if you were a nonresident alien or a dual-status alien and were
married to a U.S. citizen or resident alien at the end of 2018, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details.

Married Filing Separately
Check the “Married filing separately”
box at the top of Form 1040 if you are
married and file a separate return. Enter
your spouse’s name in the entry space at
the far right of the filing status checkboxes (next to “Qualifying widow(er)”).
Be sure to enter your spouse’s SSN or
ITIN in the space for spouse’s SSN on
Form 1040. If your spouse doesn’t have
and isn’t required to have an SSN or
ITIN, enter “NRA.”

Need more information or forms? Visit IRS.gov.

If you are married and file a separate
return, you generally report only your
own income, deductions, and credits.
Generally, you are responsible only for
the tax on your own income. Different
rules apply to people in community
property states; see Pub. 555.
However, you usually will pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
separate return, you can't take the student loan interest deduction, the education credits, or the earned income credit.
You also can't take the standard deduction if your spouse itemizes deductions.
You may be able to file as head

TIP of household if you had a child
living with you and you lived
apart from your spouse during the last 6
months of 2018. See Married persons
who live apart.

Head of Household
You can check the “Head of household”
box at the top of Form 1040 if you are
unmarried and provide a home for certain other persons. You are considered
unmarried for this purpose if any of the
following applies.
• You were legally separated according to your state law under a decree of
divorce or separate maintenance at the
end of 2018. But if, at the end of 2018,
your divorce wasn't final (an interlocutory decree), you are considered married.
• You are married but lived apart
from your spouse for the last 6 months
of 2018 and you meet the other rules under Married persons who live apart.
• You are married to a nonresident
alien at any time during the year and you
don’t choose to treat him or her as a resident alien.
Check the “Head of household” box only if you are unmarried (or considered
unmarried) and either Test 1 or Test 2
applies.
Test 1. You paid over half the cost of
keeping up a home that was the main
home for all of 2018 of your parent
whom you can claim as a dependent, except under a multiple support agreement
(see Who Qualifies as Your Dependent,
later). Your parent didn't have to live
with you.
Test 2. You paid over half the cost of
keeping up a home in which you lived

and in which one of the following also
lived for more than half of the year (if
half or less, see Exception to time lived
with you).
1. Any person whom you can claim
as a dependent. But don’t include:
a. Your child whom you claim as
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later,
b. Any person who is your dependent only because he or she lived with
you for all of 2018, or
c. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.
2. Your unmarried qualifying child
who isn't your dependent.
3. Your married qualifying child
who isn't your dependent only because
you can be claimed as a dependent on
someone else's 2018 return.
4. Your qualifying child who, even
though you are the custodial parent, isn't
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later.
If the child isn't claimed as your dependent, enter the child's name in the entry space at the far right of the filing status checkboxes (next to “Qualifying
Widow(er)”). If you don’t enter the
name, it will take us longer to process
your return.
Qualifying child. To find out if someone is your qualifying child, see Step 1
under Who Qualifies as Your Dependent, later.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are

TIP those you list by name and SSN
in the Dependents section on
Form 1040.
Exception to time lived with you.
Temporary absences by you or the other
person for special circumstances, such
as school, vacation, business, medical
care, military service, or detention in a
juvenile facility, count as time lived in
the home. Also see Kidnapped child, lat-

Need more information or forms? Visit IRS.gov.

-16-

er, under Who Qualifies as Your Dependent, if applicable.
If the person for whom you kept up a
home was born or died in 2018, you still
may be able to file as head of household.
If the person is your qualifying child, the
child must have lived with you for more
than half the part of the year he or she
was alive. If the person is anyone else,
see Pub. 501.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
Married persons who live apart. Even
if you weren’t divorced or legally separated at the end of 2018, you are considered unmarried if all of the following
apply.
• You lived apart from your spouse
for the last 6 months of 2018. 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 2018.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2018 (if half or less,
see Exception to time lived with you,
earlier).
• You can claim this child as your
dependent or could claim the child except that the child's other parent can
claim him or her under the rule for Children of divorced or separated parents
under Who Qualifies as Your Dependent, later.
Adopted child. An adopted child is
always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Qualifying Widow(er)
You can check the “Qualifying widow(er)” box at the top of Form 1040 and
use joint return tax rates for 2018 if all
of the following apply.

1. Your spouse died in 2016 or 2017
and you didn't remarry before the end of
2018.
2. You have a child or stepchild (not
a foster child) whom you can claim as a
dependent or could claim as a dependent
except that, for 2018:
a. The child had gross income of
$4,150 or more,
b. The child filed a joint return, or
c. You could be claimed as a dependent on someone else’s return.
If the child isn’t claimed as your dependent, enter the child’s name in the
entry space at the far right of the filing
status checkboxes (next to “Qualifying
widow(er)”). If you don’t enter the
name, it will take us longer to process
your return.
3. This child lived in your home for
all of 2018. If the child didn't live with
you for the required time, see Exception
to time lived with you, later.
4. You paid over half the cost of
keeping up your home.
5. You could have filed a joint return with your spouse the year he or she
died, even if you didn't actually do so.
If your spouse died in 2018, you can't
file as qualifying widow(er). Instead, see
the instructions for Married Filing
Jointly, earlier.
Adopted child. An adopted child is always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are

TIP those you list by name and SSN
in the Dependents section on
Form 1040.
Exception to time lived with you.
Temporary absences by you or the child
for special circumstances, such as
school, vacation, business, medical care,
military service, or detention in a juvenile facility, count as time lived in the
home. Also see Kidnapped child, later,
under Who Qualifies as Your Dependent, if applicable.
A child is considered to have lived
with you for all of 2018 if the child was

born or died in 2018 and your home was
the child's home for the entire time he or
she was alive.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.

Name and Address
Print or type the information in the
spaces provided. If you are married filing a separate return, enter your spouse's
name in the entry space on the far right
of the filing status checkboxes (next to
“Qualifying widow(er)”) instead of below your name.

delay your refund. To apply for an SSN,
fill in Form SS-5 and return it, along
with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5
online at SSA.gov, 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.

Name Change

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

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

If you are a nonresident or resident alien
and you don’t have and aren’t eligible to
get an SSN, you must apply for an ITIN.
It takes about 7 weeks to get an ITIN.

If you filed a joint return for

TIP 2017 and you are filing a joint
return for 2018 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2017
return.

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

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

Foreign Address
If you have a foreign address, see the
“Foreign Address” section in the Schedule 6 instructions.

Death of a Taxpayer
See Death of a Taxpayer under General
Information, later.

If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Some ITINs must be renewed. If you
haven't used your ITIN on a federal tax
return at least once in the last 3 years, or
if your ITIN has the middle digits 73,
74, 75, 76, 77, 81, or 82
(9NN-73-NNNN), it expired at the end
of 2018 and must be renewed if you
need to file a federal tax return in 2019.
You don't need to renew your ITIN if
you don't need to file a federal tax return. You can find more information at
IRS.gov/ITIN.
ITINs with middle digits 70, 71,

TIP 72, 78, 79, or 80 that expired in
2016 or 2017 must also be renewed if you need to file a tax return in
2019 and haven’t already renewed the
ITIN.

Social Security
Number (SSN)
An incorrect or missing SSN can increase your tax, reduce your refund, or
-17-

IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens

An ITIN is for tax use only. It doesn't
entitle you to social security benefits or

Need more information or forms? Visit IRS.gov.

change your employment or immigration status under U.S. law.
For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.
If you receive an SSN after previously using an ITIN, stop using your ITIN.
Use your SSN instead. Visit a local IRS
office or write a letter to the IRS explaining that you now have an SSN and
want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it
are at IRS.gov/ITIN.

Nonresident Alien Spouse
If your spouse is a nonresident alien, he
or she must have either an SSN or an
ITIN if:
• You file a joint return, or
• Your spouse is filing a separate return.

Full-year Health Care
Coverage or Exempt
For 2018, you must either:
• Have qualifying health care coverage or a coverage exemption for yourself, your spouse (if filing jointly), and
anyone you can or do claim as a dependent (you are treated as having coverage
for any month in which you have coverage for at least 1 day of the month) that
covered all of 2018 or a combination of
qualifying health care coverage and coverage exemption(s) for every month of
2018, or
• Make a shared responsibility payment with your return and report it on
Schedule 4, line 61. If you can claim any
part-year exemptions or exemptions for
specific members of your household, use
Form 8965. This will reduce the amount
of your shared responsibility payment.
The dependents you claim are

TIP those you list by name and SSN
in the Dependents section on
Form 1040.
Check the box if you had qualifying
health care coverage (called minimum
essential coverage) or a coverage exemption that covered all of 2018 or a
combination of qualifying health care

coverage and coverage exemption(s) for
yourself, your spouse (if filing jointly),
and anyone you can or do claim as a dependent.
You can check the box even if:
• A dependent child who was born
or adopted during the year wasn’t covered by your insurance or exempt during
the month of or months before birth or
adoption (but the child must have had
minimum essential coverage or a coverage exemption every month of 2018 following the birth or adoption), or
• A spouse or dependent who died
during the year wasn’t covered by your
insurance or exempt during the month of
death and months after death (but he or
she must have had minimum essential
coverage or a coverage exemption every
month of 2018 before death).
If you can check the box, you don't
have to file Form 8965 to claim any coverage exemptions, including the coverage exemption for household income below the filing threshold in Part II of
Form 8965.
If you can be claimed as a dependent
on someone else's return, you don't need
to check the box, claim a coverage exemption, or report a payment.
If you can’t check the box, you generally must report a shared responsibility
payment on Schedule 4, line 61, for each
month that you, your spouse (if filing
jointly), or someone else you can or do
claim as a dependent didn’t have qualifying health care coverage or a coverage
exemption.
See the instructions for Schedule 4,
line 61, for information about the individual shared responsibility payment.
Also see the Instructions for Form 8965.

Your Standard
Deduction and
Spouse’s Standard
Deduction
Single and Married Filing
Jointly
If you were born before January 2, 1954,
blind at the end of 2018, or can be
claimed as a dependent on someone

Need more information or forms? Visit IRS.gov.

-18-

else’s return, check the appropriate
box(es) on the line labeled “Your standard deduction” under your name. If you
were married and filing a joint return
and your spouse was born before January 2, 1954, or was blind at the end of
2018, check the appropriate box(es) on
the line labeled “Your spouse standard
deduction” under your spouse’s name.
If you were a dual-status alien, check
the “Spouse itemizes on a separate return or you were a dual-status alien” box
on the line labeled “Spouse standard deduction.” 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 2018 and you
and your spouse agree to be taxed on
your combined worldwide income, don’t
check the box.
Don’t check any boxes for your
spouse if your filing status is head of
household.
Death of spouse in 2018. If your
spouse was born before January 2, 1954,
but died in 2018 before reaching age 65,
don’t check the box that says “Spouse
was born before January 2, 1954.”
A person is considered to reach age
65 on the day before his or her 65th
birthday.
Example. Your spouse was born on
February 14, 1953, and died on February
13, 2018. Your spouse is considered age
65 at the time of death. Check the appropriate box for your spouse on the line labeled “Spouse standard deduction.”
However, if your spouse died on February 12, 2018, your spouse isn't considered age 65. Don’t check the box.
Death of taxpayer in 2018. If you are
preparing a return for someone who died
in 2018, see Pub. 501 before completing
the standard deduction information.

Blindness
If you weren’t totally blind as of December 31, 2018, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:
• You can't see better than 20/200 in
your better eye with glasses or contact
lenses, or
• Your field of vision is 20 degrees
or less.

If your eye condition isn't likely to
improve beyond the conditions listed
above, you can get a statement certified
by your eye doctor (ophthalmologist or
optometrist) to this effect instead.
You must keep the statement for your
records.

Married Filing Separately
If your filing status is married filing separately and your spouse itemizes deductions on his or her return, check the
“Spouse itemizes on a separate return or
you were a dual-status alien” box on the
line labeled “Spouse standard deduction.”

If your filing status is married filing
separately and your spouse was born before January 2, 1954, or was blind at the
end of 2018, you can check the appropriate box(es) on the line labeled
"Spouse standard deduction" if your
spouse had no income, isn't filing a return, and can't be claimed as a dependent
on another person's return.

candidates' dependence on large contributions from individuals and groups and
places candidates on an equal financial
footing in the general election. The fund
also helps pay for pediatric medical research. If you want $3 to go to this fund,
check the box. If you are filing a joint
return, your spouse also can have $3 go
to the fund. If you check a box, your tax
or refund won't change.

Presidential Election
Campaign Fund
This fund helps pay for Presidential
election campaigns. The fund reduces

-19-

Need more information or forms? Visit IRS.gov.

Who Qualifies as Your
Dependent

Step 1

Dependents, Qualifying Child for Child Tax
Credit, and Credit for Other Dependents

A qualifying child is a child who is your...

Follow the steps below to find out if a person qualifies as your
dependent, and to find out if your dependent qualifies you to
take the child tax credit or the credit for other dependents. If
you have more than four dependents, check the box on the right
side of page 1 of Form 1040 (just above the Dependents section) and include a statement showing the information required
in columns (1) through (4).

TIP

Do You Have a Qualifying
Child?

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

AND

was ...

The dependents you claim are those you list by name
and SSN in the Dependents section on Form 1040.

Under age 19 at the end of 2018 and younger than you
(or your spouse, if filing jointly)
or

Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit or the credit
for other dependents, you (and your spouse if filing jointly)
must have an SSN or ITIN issued on or before the due date of
your 2018 return (including extensions). If an ITIN is applied
for on or before the due date of a 2018 return (including extensions) and the IRS issues an ITIN as result of the application,
the IRS will consider the ITIN as issued on or before the due
date of the return.

Under age 24 at the end of 2018, a student (defined later), and younger than you
(or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)

AND

Who didn't provide over half of his or her own support for 2018 (see Pub. 501)

AND

Who isn't filing a joint return for 2018
or is filing a joint return for 2018 only to claim a refund of withheld income tax or
estimated tax paid (see Pub. 501 for details and examples)

AND

Who lived with you for more than half of 2018. If the child didn't live with you
for the required time, see Exception to time lived with you, later.

!

If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing jointly) for 2018, see
Qualifying child of more than one person, later.

CAUTION

1. Do you have a child who meets the conditions to be your
qualifying child?
Yes. Go to Step 2.
No. Go to Step 4.

Step 2

Is Your Qualifying Child Your
Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for

Need more information or forms? Visit IRS.gov.

-20-

the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲

2. Was the child married?
Yes. See Married
person, later.

You can't claim this child
as a dependent.

No. Continue

䊲

3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2018 tax return? See Steps 1,
2, and 4.
No. You can claim this
Yes. STOP
child as a dependent.
You can't claim any
Complete columns (1)
dependents. Complete
through (3) of the
the rest of Form 1040
Dependents section for
and any applicable
this child. Then, go to
schedules.
Step 3.

4. Did this child have an SSN valid for employment issued
before the due date of your 2018 return (including
extensions)? (See Social Security Number, later.)
Yes. You can claim the
No. STOP
child tax credit for this
You can claim the credit
person. Check the
for other dependents for
“child tax credit” box in
this child. Check the
column (4) of the
“credit for other
Dependents section for
dependents” box in
this person.
column (4) of the
Dependents section for
this person.

Step 4

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

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

Step 3

Does Your Qualifying Child
Qualify You for the Child Tax
Credit or Credit for Other
Dependents?

Brother, sister, half brother, half sister, or a son or daughter of any of them (for
example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your
grandmother, grandfather, aunt, or uncle)
or

1. Did the child have an SSN, ITIN, or ATIN issued on or
before the due date of your return (including extensions)?
(Answer “Yes” if you are applying for an ITIN or ATIN for
the child on or before the due date of your return (including
extensions).)
Yes. Continue
No. STOP
䊲

You can’t claim the child
tax credit or the credit for
other dependents for this
child.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
Yes. Continue
No. STOP
䊲

Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a
member of your household if your relationship didn't violate local law. If the
person didn't live with you for the required time, see Exception to time lived with
you, later.

AND

Who wasn't a qualifying child (see Step 1) of any taxpayer for 2018. For this
purpose, a person isn't a taxpayer if he or she isn't required to file a U.S. income
tax return and either doesn't file such a return or files only to get a refund of
withheld income tax or estimated tax paid. See Pub. 501 for details and examples.

You can’t claim the child
tax credit or the credit for
other dependents for this
child.

3. Was the child under age 17 at the end of 2018?
Yes. Continue
No. You can claim the
䊲
credit for other
dependents for this child.
Check the “credit for
other dependents” box in
column (4) of the
Dependents section for
this person.

-21-

AND

Who had gross income of less than $4,150 in 2018. If the person was permanently
and totally disabled, see Exception to gross income test, later.

AND

For whom you provided over half of his or her support in 2018. But see Children
of divorced or separated parents, Multiple support agreements, and Kidnapped
child, later.

Need more information or forms? Visit IRS.gov.

1. Does any person meet the conditions to be your qualifying
relative?
Yes. Continue
No. STOP

Definitions and Special Rules

2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? (See
Pub. 519 for the definition of a U.S. national or U.S.
resident alien. If your qualifying relative was adopted, see
Exception to citizen test, later.)
Yes. Continue
No. STOP

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

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.

䊲

䊲

You can't claim this
person as a dependent.

3. Was your qualifying relative married?
Yes. See Married
No. Continue
䊲
person, later.
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2018 tax return? See Steps 1,
2, and 4.
No. You can claim this
Yes. STOP
person as a dependent.
You can't claim any
Complete columns (1)
dependents. Complete
through (3) of the
the rest of Form 1040
Dependents section.
and any applicable
Then go to Step 5.
schedules.

Step 5

Does Your Qualifying Relative
Qualify You for the Credit for
Other Dependents?

1. Did your qualifying relative have an SSN, ITIN, or adoption
taxpayer identification number (ATIN) issued on or before
the due date of your 2018 return (including extensions)?
(Answer “Yes” if you are applying for an ITIN or ATIN for
the qualifying relative on or before the return due date
(including extensions).)
Yes. Continue
No. STOP
䊲

You can’t claim the
credit for other
dependents for this
qualifying relative.

2. Was your qualifying relative a U.S. citizen, U.S. national, or
U.S. resident alien? (See Pub. 519 for the definition of a
U.S. national or a U.S. resident alien. If your qualifying
relative was adopted, see Exception to citizenship test,
later.)
Yes. You can claim
No. STOP
the credit for other
You can’t claim the
dependents for this
credit for other
dependent. Check the
dependents for this
“credit for other
qualifying relative.
dependents” box in
column (4) of the
Dependents section for
this person.

Need more information or forms? Visit IRS.gov.

Children of divorced or separated parents. A child will be
treated as the qualifying child or qualifying relative of his or her
noncustodial parent (defined later) if all of the following 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 2018 (whether or not they are or
were married).
2. The child received over half of his or her support for
2018 from the parents (and the rules on Multiple support agreements, later, don’t apply). Support of a child received from a parent's spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for
more than half of 2018.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially
similar statement that he or she won't claim the child as a dependent for 2018, and the noncustodial parent includes a copy
of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332.
See Post-1984 and pre-2009 decree or agreement and
Post-2008 decree or agreement.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides that
the noncustodial parent can claim the child as a dependent, and
the noncustodial parent provides at least $600 for support of the
child during 2018.
If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and
credit for other dependents (lines 12a and 17b). However, this
doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. The custodial parent or another taxpayer, if eligible, can claim the child for the
earned income credit and these other benefits. See Pub. 501 for
details.
Custodial and noncustodial parents. The custodial parent is
the parent with whom the child lived for the greater number of
nights in 2018. The noncustodial parent is the other parent. If
the child was with each parent for an equal number of nights,

-22-

the custodial parent is the parent with the higher adjusted gross
income. See Pub. 501 for an exception for a parent who works
at night, rules for a child who is emancipated under state law,
and other details.
Post-1984 and pre-2009 decree or agreement. The decree
or agreement must state all three of the following.
1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The other parent won't claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must include all of the following pages from the decree or agreement.
• Cover page (include the other parent's SSN on that page).
• The pages that include all the information identified in (1)
through (3) above.
• Signature page with the other parent's signature and date
of agreement.

!

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

CAUTION

Post-2008 decree or agreement. If the divorce decree or
separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form
8332 or a substantially similar statement the only purpose of
which is to release the custodial parent's claim to certain tax
benefits for a child, and the noncustodial parent must include a
copy with his or her return. The form or statement must release
the custodial parent's claim to the child without any conditions.
For example, the release must not depend on the noncustodial
parent paying support.
Release of certain tax benefits revoked. A custodial parent
who has revoked his or her previous release of a claim to certain
tax benefits for a child must include a copy of the revocation
with his or her return. For details, see Form 8332.
Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a
U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4,
question 2; and Step 5, question 2.
Exception to gross income test. If your relative (including a
person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you
or the other person for special circumstances, such as school,
vacation, business, medical care, military service, or detention
in a juvenile facility, count as time the person lived with you.
Also see Children of divorced or separated parents, earlier, or
Kidnapped child, later.
If the person meets all other requirements to be your qualifying child but was born or died in 2018, the person is considered
to have lived with you for more than half of 2018 if your home

was this person's home for more than half the time he or she
was alive in 2018.
Any other person is considered to have lived with you for all
of 2018 if the person was born or died in 2018 and your home
was this person's home for the entire time he or she was alive in
2018.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a
family member, you may be able to take the child into account
in determining your eligibility for head of household or qualifying widow(er) filing status, the child tax credit, the credit for
other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married and files a joint return, you can't claim that person as your dependent. However, if
the person is married but doesn't file a joint return or files a
joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. (See Pub. 501 for details and examples.) In that case,
go to Step 2, question 3 (for a qualifying child) or Step 4, question 4 (for a qualifying relative).
Multiple support agreements. If no one person contributed
over half of the support of your relative (or a person who lived
with you all year as a member of your household) but you and
another person(s) provided more than half of your relative's
support, special rules may apply that would treat you as having
provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2018, the person can't engage in any substantial gainful activity because of a physical or
mental condition and a doctor has determined that this condition
has lasted or can be expected to last continuously for at least a
year or can be expected to lead to death.
Public assistance payments. If you received payments under
the Temporary Assistance for Needy Families (TANF) program
or other public assistance program and you used the money to
support another person, see Pub. 501.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents, described earlier,
applies.
1. Child tax credit and credit for other dependents (line 12a)
and additional child tax credit (line 17b).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 49).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 17a).

-23-

Need more information or forms? Visit IRS.gov.

No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
• If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2018. If the child lived
with each parent for the same amount of time, the IRS will treat
the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2018.
• If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2018.
• If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2018, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't
meet the conditions to be a qualifying child of any other person,
including her other parent. Under the rules just described, you
can claim your daughter as a qualifying child for all of the five
tax benefits just listed for which you otherwise qualify. Your
mother can't claim any of those five tax benefits based on your
daughter. However, if your mother's AGI is higher than yours
and you do not claim your daughter as a qualifying child, your
daughter is the qualifying child of your mother.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to
Step 2. Otherwise, stop; you can't claim any benefits based on
this child.
Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered
agree with the dependent's social security card. Otherwise, at
the time we process your return, we may reduce or disallow any

Need more information or forms? Visit IRS.gov.

tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card
isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration. See Social Security
Number (SSN), earlier. If your dependent won't have a number
by the date your return is due, see What if You Can't File on
Time? earlier.
For the child tax credit, your child must have the required
SSN. The required SSN is one that is valid for employment and
that is issued by the Social Security Administration before the
due date of your 2018 return (including extensions). If your
child was a U.S. citizen when the child received the SSN, the
SSN is valid for employment. If “Not Valid for Employment” is
printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S.
citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work
Only With DHS Authorization” is printed on your child’s social
security card, your child has the required SSN only as long as
the DHS authorization is valid.
If your dependent child was born and died in 2018 and you
do not have an SSN for the child, enter “Died” in column (2) of
the Dependents section and include a copy of the child's birth
certificate, death certificate, or hospital records. The document
must show the child was born alive.
If you, or your spouse if filing jointly, didn't have an SSN (or
ITIN) issued on or before the due date of your 2018 return (including extensions), you can't claim the child tax credit or the
credit for other dependents on your original or an amended
2018 return.
If you apply for an ITIN on or before the due date of your
2018 return (including extensions) and the IRS issues you an
ITIN as a result of the application, the IRS will consider your
ITIN as issued on or before the due date of your return.
Student. A student is a child who during any part of 5 calendar
months of 2018 was enrolled as a full-time student at a school,
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.

-24-

Sign Your Return
Form 1040 isn't considered a valid return unless you sign it. If you are filing a
joint return, your spouse also must sign.
If your spouse can't sign the return, see
Pub. 501. Be sure to date your return
and enter your 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, later.

Court-Appointed
Conservator, Guardian, or
Other Fiduciary
If you are a court-appointed conservator,
guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040, sign your
name for the individual and file Form
56.

Child's Return
If your child can't sign his or her return,
either parent can sign the child's name in
the space provided. Then, enter “By
(your signature), parent for minor
child.”

Electronic Return
Signatures
To file your return electronically, you
must sign the return electronically using
a personal identification number (PIN).
If you are filing online using software,
you must use a Self-Select PIN. If you
are filing electronically using a tax practitioner, you can use a Self-Select PIN or
a Practitioner PIN.
Self-Select PIN. The Self-Select PIN
method allows you to create your own
PIN. If you are married filing jointly,
you and your spouse will each need to
create a PIN and enter these PINs as
your electronic signatures.
A PIN is any combination of five 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 date of birth and
your adjusted gross income (AGI) from
your originally filed 2017 federal income tax return, if applicable. Don’t use
your AGI from an amended return
(Form 1040X) or a math error correction
made by the IRS. AGI is the amount
shown on your 2017 Form 1040, line 38;
Form 1040A, line 22; or Form 1040EZ,
line 4. If you don’t have your 2017 income tax return, call the IRS at
1-800-908-9946 to get a free transcript
of your return or visit IRS.gov/
Transcript. (If you filed electronically
last year, you may use your prior year
PIN to verify your identity instead of
your prior year AGI. The prior year PIN
is the five-digit PIN you used to electronically sign your 2017 return.)
You can't use the Self-Select
PIN method if you are a
CAUTION first-time filer under age 16 at
the end of 2018.

!

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

Identity Protection
PIN
For 2018, if you received an Identity
Protection Personal Identification Number (IP PIN) from the IRS, enter it in the
IP PIN spaces provided next to the space
for your occupation. You must correctly
enter all six numbers of your IP PIN. If
you didn't receive an IP PIN, leave these
spaces blank.

PIN
but
misplaced
1-800-908-4490.

it,

call

Paid Preparer Must
Sign Your Return
Generally, anyone you pay to prepare
your return must sign it and include their
Preparer Tax Identification Number
(PTIN) in the space provided. The preparer must give you a copy of the return
for your records. Someone who prepares
your return but doesn't charge you
shouldn’t sign your return.
If your paid preparer is self-employed, then he or she should check the
“self-employed” checkbox.
If you want to allow your paid preparer to be able to discuss your return
with the IRS, check the “3rd Party Designee” checkbox.
If you check the “3rd Party Designee” box, you, and your spouse if filing
a joint return, are authorizing the IRS to
call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to:
• Give the IRS any information that
is missing from your return,
• Call the IRS for information about
the processing of your return or the 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.
This authorization will automatically
end no later than the due date (not
counting extensions) for filing your
2019 tax return. This is April 15, 2020,
for most people.

New IP PINs are issued every
year. Enter the latest IP PIN
CAUTION you received. IP PINs for 2018
tax returns generally were sent in December 2018.

If you want someone other than
your paid preparer to be your
CAUTION third party designee, do not
check the box here. Instead, see Third
Party Designee in the Schedule 6 instructions.

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

Income

If you need more information, go to
IRS.gov/CP01A. If you received an IP

Generally, you must report all income
except income that is exempt from tax

!

-25-

!

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Line 1
by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines
1 through 5 and Schedule 1, lines 10
through 21. Also see Pub. 525.

Foreign-Source Income
You must report unearned income, such
as interest, dividends, and pensions,
from sources outside the United States
unless exempt by law or a tax treaty.
You also must report earned income,
such as wages and tips, from sources
outside the United States.
If you worked abroad, you may be
able to exclude part or all of your foreign 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 Rev. Proc. 2014-55, 2014-44 I.R.B.
IRS.gov/irb/
753,
available
at
2014-44_IRB#RP2014-55, to find out if
you can elect to defer tax on the undistributed income.
Report distributions from foreign
pension plans on lines 4a and 4b.
Foreign accounts and trusts. You
must complete Part III of Schedule B if
you:
• Had a foreign account, or
• Received a distribution from, or
were a grantor of, or a transferor to, a
foreign trust.
Foreign financial assets. If you had
foreign financial assets in 2018, you
may have to file Form 8938. See Form
8938 and its instructions.

Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's
income tax return includes:
• Earnings from services you performed after the beginning of the case
(both wages and self-employment income), and
• Income from property described in
section 541 of title 11 of the U.S. Code
that you either owned when the case began or that you acquired after the case

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

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

Rounding Off to Whole
Dollars
You can round off cents to whole dollars
on your return and schedules. If you do
round to whole dollars, you must round
all amounts. To round, drop amounts under 50 cents and increase amounts from
50 to 99 cents to the next dollar. For ex-

Need more information or forms? Visit IRS.gov.

-26-

ample, $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 1
Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries,
tips, etc. If a joint return, also include
your spouse's income. For most people,
the amount to enter on this line should
be shown in box 1 of their Form(s) W-2.
But the following types of income also
must be included in the total on line 1.
• All wages received as a household
employee. An employer isn’t required to
provide a Form W-2 to you if he or she
paid you wages of less then $2,100 in
2018. If you received wages as a household employee and you didn’t receive a
Form W-2 because an employer paid
you less than $2,100 in 2018, enter
“HSH” and the amount not reported to
you on a Form W-2 in the space to the
left of line 1. For information on employment taxes for household employees, see Tax Topic 756.
• Tip income you didn't report to
your employer. This should include any
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that
your unreported tips are less than the
amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531
for more details. Also include the value
of any noncash tips you received, such
as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 1.
You may owe social security
and Medicare or railroad reCAUTION tirement (RRTA) tax on unreported tips. See the instructions for
Schedule 4, line 58.

!

• Dependent care benefits, which
should be shown in box 10 of your
Form(s) W-2. But first complete Form
2441 to see if you can exclude part or all
of the benefits.
• Employer-provided adoption 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

2018 Form 1040—Lines 1 Through 3a
out if you can exclude part or all of the
benefits. You also may be able to exclude amounts if you adopted a child
with special needs and the adoption became final in 2018.
• Scholarship and fellowship grants
not reported on Form W-2. Also, enter
“SCH” and the amount on the dotted
line next to line 1. However, if you were
a degree candidate, include on line 1 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 1.
• Excess elective deferrals. The
amount deferred should be shown in
box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be
checked. If the total amount you (or
your spouse if filing jointly) deferred for
2018 under all plans was more than
$18,500 (excluding catch-up contributions as explained later), include the excess on line 1. This limit is (a) $12,500
if you have only SIMPLE plans, or (b)
$21,500 for section 403(b) plans if you
qualify for the 15-year rule in Pub. 571.
Although designated Roth contributions
are subject to this limit, don’t include
the excess attributable to such contributions on line 1. They already are 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 2018, your employer may have allowed an additional deferral (catch-up
contributions) of up to $6,000 ($3,000
for section 401(k)(11) and SIMPLE
plans). This additional deferral amount
isn't subject to the overall limit on elective deferrals.

!

CAUTION

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

W-2.

• Disability pensions shown on
Form 1099-R if you haven’t reached the
minimum retirement age set by your employer. But see Insurance Premiums for
Retired Public Safety Officers in the instructions for lines 4a and 4b. Disability

pensions received after you reach minimum retirement age and other payments
shown on Form 1099-R (other than payments from an IRA*) are reported on
lines 4a and 4b. Payments from an IRA
are also reported on lines 4a and 4b.
• Corrective distributions from a retirement plan shown on Form 1099-R of
excess elective deferrals and excess contributions (plus earnings). But don’t include distributions from an IRA* on
line 1. Instead, report distributions from
an IRA on lines 4a and 4b.
• Wages from Form 8919, line 6.
*This includes a Roth, SEP, or SIMPLE IRA.

Were You a Statutory Employee?
If you were, the “Statutory employee”
box in box 13 of your Form W-2 should
be checked. Statutory employees include
full-time life insurance salespeople and
certain agent or commission drivers,
traveling salespeople, and homeworkers.
If you have related business expenses to
deduct, report the amount shown in
box 1 of your Form W-2 on Schedule C
or C-EZ along with your expenses.
Missing or Incorrect Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2019. If you don’t receive it
by early February, use Tax Topic 154 to
find out what to do. Even if you don’t
get a Form W-2, you still must report
your earnings on line 1. If you lose your
Form W-2 or it is incorrect, ask your
employer for a new one.

Line 2a
Tax-Exempt Interest
If you received any tax-exempt interest
(including any tax-exempt original issue
discount (OID)), such as from municipal
bonds, each payer should send you a
Form 1099-INT or a Form 1099-OID. In
general, your tax-exempt stated interest
should be shown in box 8 of Form
1099-INT or, for a tax-exempt OID
bond, in box 2 of Form 1099-OID and
your tax-exempt OID should be shown
in box 11 of Form 1099-OID. Enter the
total on line 2a. However, if you acquired a tax-exempt bond at a premium,
only report the net amount of tax-ex-

-27-

empt interest on line 2a (that is, the excess of the tax-exempt interest received
during the year over the amortized bond
premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net
amount of tax-exempt OID on line 2a
(that is, the excess of tax-exempt OID
for the year over the amortized acquisition premium for the year). See Pub. 550
for more information about OID, bond
premium, and acquisition premium.
Also include on line 2a any exempt-interest dividends from a mutual
fund or other regulated investment company. This amount should be shown in
box 10 of Form 1099-DIV.
Don’t include interest earned on your
IRA, health savings account, Archer or
Medicare Advantage MSA, or Coverdell
education savings account.

Line 2b
Taxable Interest
Each payer should send you a Form
1099-INT or Form 1099-OID. Enter
your total taxable interest income on
line 2b. But you must fill in and attach
Schedule B if the total is over $1,500 or
any of the other conditions listed at the
beginning of the Schedule B instructions
apply to you.
For more details about reporting taxable interest, including market discount
on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.
Interest credited in 2018 on deposits
that you couldn't withdraw because of
the bankruptcy or insolvency of the financial institution may not have to be
included in your 2018 income. For details, see Pub. 550.
If you get a 2018 Form

TIP 1099-INT for U.S. savings bond
interest that includes amounts
you reported before 2018, see Pub. 550.

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

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Lines 3a Through 4b
dividends are eligible for a lower tax
rate than other ordinary income. Generally, these dividends are shown in
box 1b of Form(s) 1099-DIV. See Pub.
550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.
Exception. Some dividends may be reported as qualified dividends in box 1b
of Form 1099-DIV but aren't qualified
dividends. These include:
• Dividends you received as a nominee. See the Schedule B instructions.
• Dividends you received on any
share of stock that you held for less than
61 days during the 121-day period that
began 60 days before the ex-dividend
date. The ex-dividend date is the first
date following the declaration of a dividend on which the purchaser of a stock
isn't entitled to receive the next dividend
payment. When counting the number of
days you held the stock, include the day
you disposed of the stock but not the day
you acquired it. See the examples that
follow. Also, when counting the number
of days you held the stock, you can't
count certain days during which your
risk of loss was diminished. See Pub.
550 for more details.
• Dividends attributable to periods
totaling more than 366 days that you received on any share of preferred stock
held for less than 91 days during the
181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the
stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.
Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule
just described.
• Dividends on any share of stock to
the extent that you are under an obligation (including a short sale) to make related payments with respect to positions
in substantially similar or related property.
• Payments in lieu of dividends, but
only if you know or have reason to
know that the payments aren't qualified
dividends.
• Dividends from a corporation
which first became a surrogate foreign
corporation after December 22, 2017,
other than a foreign corporation which is

treated as a domestic corporation under
section 7874(b).

Line 3b

Example 1. You bought 5,000 shares
of XYZ Corp. common stock on July 8,
2018. XYZ Corp. paid a cash dividend
of 10 cents per share. The ex-dividend
date was July 16, 2018. Your Form
1099-DIV from XYZ Corp. shows $500
in box 1a (ordinary dividends) and in
box 1b (qualified dividends). However,
you sold the 5,000 shares on August 11,
2018. You held your shares of XYZ
Corp. for only 34 days of the 121-day
period (from July 9, 2018, through August 11, 2018). The 121-day period began on May 17, 2018 (60 days before
the ex-dividend date), and ended on
September 14, 2018. You have no qualified dividends from XYZ Corp. because
you held the XYZ stock for less than 61
days.

Ordinary Dividends

Example 2. The facts are the same as
in Example 1 except that you bought the
stock on July 15, 2018 (the day before
the ex-dividend date), and you sold the
stock on September 16, 2018. You held
the stock for 63 days (from July 16,
2018, through September 16, 2018). The
$500 of qualified dividends shown in
box 1b of Form 1099-DIV are all qualified dividends because you held the
stock for 61 days of the 121-day period
(from July 16, 2018, through September
14, 2018).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2018. ABC Mutual
Fund paid a cash dividend of 10 cents a
share. The ex-dividend date was July 16,
2018. The ABC Mutual Fund advises
you that the part of the dividend eligible
to be treated as qualified dividends
equals 2 cents a share. Your Form
1099-DIV from ABC Mutual Fund
shows total ordinary dividends of $1,000
and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2018. You have no qualified
dividends from ABC Mutual Fund because you held the ABC Mutual Fund
stock for less than 61 days.
Use the Qualified Dividends

TIP and Capital Gain Tax Worksheet or the Schedule D Tax
Worksheet, whichever applies, to figure
your tax. See the instructions for
line 11a for details.

Need more information or forms? Visit IRS.gov.

-28-

Each payer should send you a Form
1099-DIV. Enter your total ordinary dividends on line 3b. This amount should
be shown in box 1a of Form(s)
1099-DIV.
You must fill in and attach Schedule B if the total is over $1,500 or you
received, as a nominee, ordinary dividends that actually belong to someone
else.
Nondividend Distributions
Some distributions are a return of your
cost (or other basis). They won't be
taxed until you recover your cost (or
other basis). You must reduce your cost
(or other basis) by these distributions.
After you get back all of your cost (or
other basis), you must report these distributions as capital gains on Form 8949.
For details, see Pub. 550.
Dividends on insurance poli-

TIP cies are a partial return of the
premiums you paid. Don’t report them as dividends. Include them in
income on Schedule 1, line 21, only if
they exceed the total of all net premiums
you paid for the contract.

Lines 4a and 4b
IRAs, Pensions, and
Annuities
If you have IRA distributions

TIP and/or pension and annuity
payments, unlike in prior years
when you entered these amounts on different lines, this year they will be combined and reported on the same line.

IRA Distributions
You should receive a Form 1099-R
showing the total amount of any distribution from your IRA before income tax
or other deductions were withheld. This
amount should be shown in box 1 of
Form 1099-R. Unless otherwise noted in
the line 4a and 4b instructions, an IRA
includes a traditional IRA, Roth IRA
(including a myRA), simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIM-

2018 Form 1040—Lines 4a and 4b
PLE) IRA. Except as provided next,
leave line 4a blank and enter the total
distribution (from Form 1099-R, box 1)
on line 4b.
Exception 1. Enter the total distribution
on line 4a if you rolled over part or all of
the distribution from one:
• Roth IRA to another Roth IRA, or
• IRA (other than a Roth IRA) to a
qualified plan or another IRA (other
than a Roth IRA).
Also, enter “Rollover” next to
line 4b. If the total distribution was rolled over, enter -0- on line 4b. If the total
distribution wasn't rolled over, enter the
part not rolled over on line 4b unless Exception 2 applies to the part not rolled
over. Generally, a rollover must be made
within 60 days after the day you received the distribution. For more details
on rollovers, see Pub. 590-A and Pub.
590-B.
If you rolled over the distribution into
a qualified plan or you made the rollover
in 2019, include a statement explaining
what you did.
Exception 2. If any of the following apply, enter the total distribution on line 4a
and see Form 8606 and its instructions
to figure the amount to enter on line 4b.
1. You received a distribution from
an IRA (other than a Roth IRA) and you
made nondeductible contributions to any
of your traditional or SEP IRAs for 2018
or an earlier year. If you made nondeductible contributions to these IRAs for
2018, also see Pub. 590-A and Pub.
590-B.
2. You received a distribution from
a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you
don’t have to see Form 8606 or its instructions.
a. Distribution code T is shown in
box 7 of Form 1099-R and you made a
contribution (including a conversion) to
a Roth IRA for 2013 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 2018.
4. You had a 2017 or 2018 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 2018.
6. You recharacterized part or all of
a contribution to a Roth IRA as a contribution to another type of IRA, or vice
versa.

to your HSA. If eligible, you generally
can elect to exclude an HFD from your
income once in your lifetime. You can't
exclude more than the limit on HSA
contributions or more than the amount
that would otherwise be included in your
income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.

Exception 3. If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution
on line 4a. If the total amount distributed
is a QCD, enter -0- on line 4b. If only
part of the distribution is a QCD, enter
the part that is not a QCD on line 4b unless Exception 2 applies to that part. Enter “QCD” next to line 4b.
A QCD is a distribution made directly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least
age 701/2 when the distribution was
made.
Generally, your total QCDs for the
year can't be more than $100,000. (On a
joint return, your spouse also can have a
QCD of up to $100,000.) The amount of
the QCD is limited to the amount that
would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first
considered to be paid out of otherwise
taxable income. See Pub. 590-A for details.

The amount of an HFD reduces
the amount you can contribute
CAUTION to your HSA for the year. If you
fail to maintain eligibility for an HSA
for the 12 months following the month of
the HFD, you may have to report the
HFD as income and pay an additional
tax. See Form 8889, Part III.

!

CAUTION

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

come.
Exception 4. If all or part of the distribution is a health savings account (HSA)
funding distribution (HFD), enter the total distribution on line 4a. If the total
amount distributed is an HFD and you
elect to exclude it from income, enter -0on line 4b. If only part of the distribution is an HFD and you elect to exclude
that part from income, enter the part that
isn't an HFD on line 4b unless Exception
2 applies to that part. Enter “HFD” next
to line 4b.
An HFD is a distribution made directly by the trustee of your IRA (other
than an ongoing SEP or SIMPLE IRA)

-29-

!

More than one exception applies. If
more than one exception applies, include
a statement showing the amount of each
exception, instead of making an entry
next to line 4b. For example: “Line 4b –
$1,000 Rollover and $500 HFD.” But
you do not need to attach a statement if
only Exception 2 and one other exception apply.
More than one distribution. If you (or
your spouse if filing jointly) received
more than one distribution, figure the
taxable amount of each distribution and
enter the total of the taxable amounts on
line 4b. Enter the total amount of those
distributions on line 4a.
You may have to pay an additional tax if (a) you received an
CAUTION early distribution from your
IRA and the total wasn't rolled over, or
(b) you were born before July 1, 1947,
and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for Schedule 4, line 59, for
details.

!

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

Pensions and Annuities
You should receive a Form 1099-R
showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in
box 1 of Form 1099-R. Pension and annuity payments include distributions
from 401(k), 403(b), and governmental

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Lines 4a and 4b
457(b) plans. Rollovers and lump-sum
distributions are explained later. Don’t
include the following payments on lines
4a and 4b. Instead, report them on
line 1.
• Disability pensions received before
you reach the minimum retirement age
set by your employer.
• Corrective distributions (including
any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise
you of the year(s) the distributions are
includible in income.
Attach

Form(s)

1099-R

to

TIP Form 1040 if any federal income tax was withheld.
Fully Taxable Pensions and
Annuities
Your payments are fully taxable if (a)
you didn't contribute to the cost (see
Cost, later) of your pension or annuity,
or (b) you got your entire cost back tax
free before 2018. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 4b; don’t make
an entry on line 4a.
Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on
military disability pensions, see Pub.
525. If you received a Form
RRB-1099-R, see Pub. 575 to find out
how to report your benefits.
Partially Taxable Pensions and
Annuities
Enter the total pension or annuity payments (from Form 1099-R, box 1) on
line 4a. If your Form 1099-R doesn't
show the taxable amount, you must use
the General Rule explained in Pub. 939
to figure the taxable part to enter on
line 4b. But if your annuity starting date
(defined later) was after July 1, 1986,
see Simplified Method, later, to find out
if you must use that method to figure the
taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For
details, see Pub. 939.

If your Form 1099-R shows a taxable
amount, you can report that amount on
line 4b. But you may be able to report a
lower taxable amount by using the General Rule or the Simplified Method or if
the exclusion for retired public safety officers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue
squad or ambulance crew), you can elect
to exclude from income distributions
made from your eligible retirement plan
that are used to pay the premiums for
coverage by an accident or health plan
or a long-term care insurance contract.
You can do this only if you retired because of disability or because you
reached normal retirement age. The premiums can be for coverage for you, your
spouse, or dependents. The distribution
must be from a plan maintained by the
employer from which you retired as a
public safety officer. Also, the distribution must be made directly from the plan
to the provider of the accident or health
plan or long-term care insurance contract. You can exclude from income the
smaller of the amount of the premiums
or $3,000. You can make this election
only for amounts that would otherwise
be included in your income.
An eligible retirement plan is a governmental plan that is a qualified trust or
a section 403(a), 403(b), or 457(b) plan.
If you make this election, reduce the
otherwise taxable amount of your pension or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R doesn't reflect the exclusion. Report your total distributions on line 4a
and the taxable amount on line 4b. Enter
“PSO” next to line 4b.
If you are retired on disability and reporting your disability pension on line 1,
include only the taxable amount on that
line and enter “PSO” and the amount excluded on the dotted line next to line 1.
Simplified Method
You must use the Simplified Method if
either of the following applies.

Need more information or forms? Visit IRS.gov.

-30-

1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.
2. Your annuity starting date was after November 18, 1996, and both of the
following apply.
a. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
b. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was
fewer than 5. See Pub. 575 for the definition of guaranteed payments.
If you must use the Simplified Method, complete the Simplified Method
Worksheet in these instructions to figure
the taxable part of your pension or annuity. For more details on the Simplified
Method, see Pub. 575 (or Pub. 721 for
U.S. Civil Service retirement benefits).
If you received U.S. Civil Service retirement benefits and you
CAUTION chose the alternative annuity
option, see Pub. 721 to figure the taxable part of your annuity. Do not use the
Simplified Method Worksheet in these
instructions.

!

Annuity Starting Date
Your annuity starting date is the later of
the first day of the first period for which
you received a payment or the date the
plan's obligations became fixed.
Age (or Combined Ages) at
Annuity Starting Date
If you are the retiree, use your age on
the annuity starting date. If you are the
survivor of a retiree, use the retiree's age
on 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 doesn't include pre-tax con-

2018 Form 1040—Lines 4a and 4b
Keep for Your Records

Simplified Method Worksheet—Lines 4a and 4b
Before you begin:

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.
More than one pension or annuity. 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 4b. Enter the total pension or annuity payments received in 2018 on Form 1040, line 4a.
1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
line 4a

. .

1.

. . . . . .

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 4b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from
Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers
before entering an amount on line 4b . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

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

10. Was your annuity starting date before 1987?
Yes.
No.

STOP

Do not complete the rest of this worksheet.

Add lines 6 and 8. This is the amount you have recovered tax free through 2018. You will need this
number if you need to fill out this worksheet next year . . . . . . . . . . . . . . .

. . 10.

11. Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this
worksheet next year. The payments you receive next year will generally be fully taxable . . . . . .

. . 11.

Table 1 for Line 3 Above
IF the age at annuity starting
date 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
360
260
310
240
260
170
210
120
160
Table 2 for Line 3 Above

IF the combined ages at annuity
starting date were . . .
110 or under
111–120
121–130
131–140
141 or older

THEN enter on line 3 . . .
410
360
310
260
210

-31-

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Lines 4b Through 8
tributions. Your net investment may be
shown in box 9b of Form 1099-R.
Rollovers
Generally, a rollover is a tax-free distribution of cash or other assets from one
retirement plan that is contributed to another plan within 60 days of receiving
the distribution. However, a rollover to a
Roth IRA or a designated Roth account
is generally not a tax-free distribution.
Use lines 4a and 4b to report a rollover,
including a direct rollover, from one
qualified employer's plan to another or
to an IRA or SEP.
Enter on line 4a the distribution from
Form 1099-R, box 1. From this amount,
subtract any contributions (usually
shown in box 5) that were taxable to you
when made. From that result, subtract
the amount of the rollover. Enter the remaining amount on line 4b. If the remaining amount is zero and you have no
other distribution to report on line 4b,
enter -0- on line 4b. Also, enter "Rollover" next to line 4b.
See Pub. 575 for more details on rollovers, including special rules that apply
to rollovers from designated Roth accounts, partial rollovers of property, and
distributions under qualified domestic
relations orders.
Lump-Sum Distributions
If you received a lump-sum distribution
from a profit-sharing or retirement plan,
your Form 1099-R should have the "Total distribution" box in box 2b checked.
You may owe an additional tax if you
received an early distribution from a
qualified retirement plan and the total
amount wasn't rolled over. For details,
see the instructions for Schedule 4,
line 59.
Enter the total distribution on line 4a
and the taxable part on line 4b. For details, see Pub. 575.
If you or the plan participant
TIP was born before January 2,
1936, you could pay less tax on
the distribution. See Form 4972.

Lines 5a and 5b
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
2018. If you received railroad retirement
benefits treated as social security, you
should receive a Form RRB-1099.
Use the Social Security Benefits
Worksheet in these instructions to see if
any of your benefits are taxable.
Exception. Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.
• You made contributions to a traditional IRA for 2018 and you or your
spouse were covered by a retirement
plan at work or through self-employment. Instead, use the worksheets in
Pub. 590-A to see if any of your social
security benefits are taxable and to figure your IRA deduction.
• You repaid any benefits in 2018
and your total repayments (box 4) were
more than your total benefits for 2018
(box 3). None of your benefits are taxable for 2018. Also, if your total repayments in 2018 exceed your total benefits
received in 2018 by more than $3,000,
you may be able to take an itemized deduction or a credit for part of the excess
repayments if they were for benefits you
included in income in an earlier year.
For more details, see Pub. 915.
• You file Form 2555, 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.
Benefits for earlier year reTIP ceived in 2018? If any of your
benefits are taxable for 2018
and they include a lump-sum benefit
payment that was for an earlier year,
you may be able to reduce the taxable
amount. See Lump-Sum Election in
Pub. 915 for details.
Social security information. Social security beneficiaries can now get a variety of information from the SSA website
with a my Social Security account, including getting a replacement Form
SSA-1099 if needed. For more informa-

Need more information or forms? Visit IRS.gov.

-32-

tion and to set up an account, go to
SSA.gov/myaccount.
Form RRB-1099. If you need a replacement Form RRB-1099, call the
Railroad
Retirement
Board
at
1-877-772-5772 or go to www.rrb.gov.
See the instructions for Sched-

TIP ule 1, lines 21 through 36, for
information on additional items
of income and adjustments to income.

Total Income and
Adjusted Gross
Income
Line 6
Total Income
Report any additional income on Schedule 1, lines 1 through 21. Enter the
amount from Schedule 1, line 22, in the
appropriate entry space. Add the amount
from Schedule 1, line 22, to the total of
any amounts from lines 1, 2b, 3b, 4b,
and 5b, and enter that amount on this
line.

Line 7
Adjusted Gross Income
If you have no adjustments to income,
enter the amount from line 6 on this line;
otherwise, complete Schedule 1 and subtract the amount on Schedule 1, line 36,
from Form 1040, line 6, and enter that
amount on this line.

Tax and Credits
Line 8
Itemized Deductions or
Standard Deduction
In most cases, your federal income tax
will be less if you take the larger of your
itemized deductions or standard deduction.
Itemized Deductions
To figure your itemized deductions, fill
in Schedule A.

2018 Form 1040—Lines 5a and 5b

Social Security Benefits Worksheet—Lines 5a and 5b
Before you begin:

1.
2.
3.
4.
5.
6.
7.

Keep for Your Records

Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 36 (see the
instructions for Schedule 1, line 36).
If you are married filing separately and you lived apart from your spouse for all of 2018, enter “D” to
the right of the word “benefits” on line 5a. If you don’t, you may get a math error notice from the IRS.
Be sure you have read the Exception in the line 5a and 5b instructions to see if you can use this
worksheet instead of a publication to find out if any of your benefits are taxable.

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 5a . . . . . 1.
Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine the amounts from Form 1040, lines 1, 2b, 3b, 4b, and Schedule 1, line 22 . . . . . . . . . . .
Enter the amount, if any, from Form 1040, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the total of the amounts from Schedule 1, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to Schedule 1, line 36 other than any amounts
identified as “DPAD” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 6 less than the amount on line 5?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040,
STOP
line 5b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9.

10.
11.
12.
13.
14.
15.
16.
17.
18.

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 2018,
enter $25,000
...............
Married
filing
separately
and
you
lived
with
your
spouse
at
any
time
•
in 2018, skip lines 8 through 15; multiply line 7 by 85% (0.85) and
enter the result on line 16. Then, go to line 17
Is the amount on line 8 less than the amount on line 7?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040,
STOP
line 5b. If you are married filing separately and you lived apart from your
spouse for all of 2018, be sure you entered “D” to the right of the word
“benefits” on line 5a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040, line 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TIP

2.
3.
4.
5.
6.

7.

8.

9.

10.
11.
12.
13.
14.
15.
16.
17.
18.

If any of your benefits are taxable for 2018 and they include a lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

-33-

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Lines 8 and 9
Standard Deduction
Most people can find their standard deduction by looking at the amounts listed
to the left of line 8.
Exception
1—Dependent. If
you
checked the “Someone can claim you as
a dependent” box, or if you’re filing
jointly and you checked the “Someone
can claim your spouse as a dependent”
box, use the Standard Deduction Worksheet for Dependents to figure your
standard deduction.
Someone claims you or your
TIP spouse as a dependent if they
list your or your spouse's name
and SSN in the Dependents section of
their return.
Exception 2—Born before January 2,
1954, or blind. If you checked any of
the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born
Before January 2, 1954, or Were Blind.
• You were born before January 2,
1954.
• You are blind.
• Spouse was born before January 2,
1954.
• Spouse is blind.
Exception 3—Separate return or dual-status alien. If you checked the box
labeled “Spouse itemizes on separate return or you were dual-status alien” on
the Spouse standard deduction line, your
standard deduction is zero, even if you
were born before January 2, 1954, or
were blind.
Exception 4—Increased standard deduction for net qualified disaster loss.
If you had a net qualified disaster loss
and you elect to increase your standard
deduction by the amount of your net
qualified disaster loss, use Schedule A
to figure your standard deduction. Qualified disaster loss refers to losses arising
from certain 2016 or 2017 disasters. See
the Instructions for Form 4684 and
Schedule A, line 16, for more information.

Line 9
Qualified Business Income
Deduction (Section 199A
Deduction)
Generally, you are allowed a deduction
up to 20% of your net qualified business
income plus 20% of qualified real estate
investment trust (REIT) dividends and
publicly traded partnership (PTP) income.
Use the 2018 Qualified Business Income Deduction—Simplified Worksheet, later, to figure your qualified business income deduction if:
• You have qualified business income, REIT dividends, or PTP income
(all defined later),
• Your 2018 taxable income before
the qualified business income deduction
is less than or equal to $157,500
($315,000 if married filing jointly), and
• You aren’t a patron in a specified
agricultural or horticultural cooperative.
If you don’t meet these requirements,
use the worksheet in Pub. 535 instead.
Determining Your Qualified
Trades or Businesses
Your qualified trades and businesses include your trades or businesses for
which you are allowed a deduction for
ordinary and necessary business expenses, except for trades or businesses conducted through a C corporation, wages
earned as an employee, and for taxpayers with taxable income, before the
qualified business income deduction,
above the threshold, specified service
trades or businesses.
For more information on what qualifies as a trade or business, see Determining your qualified trades or businesses
in Pub. 535.
For more information on whether you
are an employee or an independent contractor, see Pub. 15-A and Pub. 1779.
Specified Service Trade or
Business Excluded From Your
Qualified Trades or Businesses
Specified services trades or businesses
are generally excluded from the definition of qualified trade or business. A
specified service trade or business is any

Need more information or forms? Visit IRS.gov.

-34-

trade or business providing services in
the fields of health, law, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage services, or any other trade or business where the taxpayer receives fees,
compensation, or other income for endorsing products or services, for the use
of the taxpayer’s image, likeness, name,
signature, voice, trademark, or any other
symbols associated with the taxpayer’s
identity, or for appearing at an event or
on radio, television, or another media
format. In addition, the trades or businesses of investing and investment management, trading or dealing in securities,
partnership interests, or commodities are
specified trades or businesses.
Exceptions: If your taxable income
before the qualified business income deduction is less than or equal to $157,500
($315,000 if married filing jointly), your
specified service trade or business is
treated as a qualified trade or business.
If your taxable income before the
qualified business interest deduction is
more than $157,500 but not $207,500
($315,000 and $415,000 if married filing jointly), an applicable percentage of
your specified service trade or business
is treated as a qualified trade or business. For more information, see Pub.
535.
Determining Your Qualified
Business Income
Your qualified business income includes
items of income, gain, deduction, and
loss from your trades or businesses that
are effectively connected with the conduct of a trade or business within the
Unites States. This includes income
from partnerships (other than PTPs), S
corporations, sole proprietorships, and
certain trusts that are included or allowed in determining your taxable income for the year. It also includes other
deductions attributable to the trade or
business including, but not limited to,
deductible tax on self-employment income, self-employed health insurance,
and contributions to qualified retirement
plans. Qualified business income
doesn’t include any of the following.
• Items that aren’t properly included
in income.
• Investment items such as capital
gains or losses, or dividends.

2018 Form 1040—Line 8

Standard Deduction Worksheet for Dependents—Line 8

Keep for Your Records

Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1.

Check if:

You were born before January 2, 1954
You are blind

Total number of boxes
1.
checked . . . . . . . . . . . . . . . . . .

Spouse was born before January 2, 1954
Spouse is blind
Is your earned income* more than $700?

2.

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

..........................
No. Enter $1,050
3.
Enter the amount shown below for your filing status.
• Single or married filing separately—$12,000
..........................
• Married filing jointly—$24,000
• Head of household—$18,000
4.
Standard deduction.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1954, and not blind, stop here and enter this
amount on Form 1040, line 8. Otherwise, go to line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. If born before January 2, 1954, or blind, multiply the number on line 1 by $1,300 ($1,600 if single or head of
household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Add lines 4a and 4b. Enter the total here and on Form 1040, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3.

4a.
4b.
4c.

* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any
taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040, line 1, and Schedule 1, lines
12 and 18, minus the amount, if any, on Schedule 1, line 27.

Standard Deduction Chart for People Who Were Born Before January 2, 1954, or Were Blind
Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
You were born before January 2, 1954
You are blind
Spouse was born before January 2, 1954
Spouse is blind

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

IF your filing
status is . . .

AND the number in
the box above is . . .

▶
THEN your standard
deduction is . . .

Single

1
2

$13,600
15,200

Married filing jointly

1
2
3
4

$25,300
26,600
27,900
29,200

Qualifying widow(er)

1
2

$25,300
26,600

Married filing separately

1
2
3
4

$13,300
14,600
15,900
17,200

Head of household

1
2

$19,600
21,200

-35-

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Lines 9 and 10

• Interest income not properly allocable to a trade or business.
• Wage income (except “Statutory
Employees” where box 13 of Form W-2
is checked).
• Income that is not effectively connected with the conduct of business
within the United States. (For more information, go to IRS.gov/ECI.)
• Commodities transactions or foreign currency gains or losses.
• Income, loss, or deductions from
notional principal contracts.
• Annuities (unless received in connection with the trade or business).
• Amounts received as reasonable
compensation from an S corporation.
• Amounts received as guaranteed
payments.
• Amounts received as payments received by a partner for services other
than in a capacity as a partner.
• Qualified REIT dividends.
• Qualified PTP income.
Note. Your qualified business income
doesn’t include any losses or deductions
disallowed under the basis, at-risk, passive loss or section 461(l) excess business loss limitations as they are not included or allowed in determining your
taxable income for the year. Instead,
these losses are taken into account in the
tax year they are included in determining your taxable income.
Determining Your Qualified REIT
Dividends and Qualified PTP
Income
Qualified REIT dividends include any
dividend you receive from a real estate
investment trust held for more than 45
days and for which the payment is not
obligated to someone else and that is not
a capital gain dividend or qualified dividend plus your qualified REIT dividends
received from a regulated investment
company. This amount is reported to
you on Form 1099-DIV, line 5.
Qualified PTP income includes your
share of qualified items of income, gain,
deduction, and loss from a publicly traded partnership. It may also include gain
or loss recognized on the disposition of
your partnership interest that isn’t treated as a capital gain or loss.

Note. PTP income generated by a
specified service trade or business may
be limited to the applicable percentage,
in which case you may be required to
complete the worksheet in Pub. 535. See
Pub. 535 for more information.
Instructions for the 2018 Qualified
Business Income
Deduction—Simplified Worksheet
Line 1. Qualified business income or
(loss) from the trade or business. Enter the amount of your qualified business
income or loss for each of your trades or
businesses. See Determining Your
Qualified Business Income, earlier.
Enter on line 1(b), the employer identification number (EIN) that was issued
to you or your business on Form SS-4. If
you don’t have an EIN, enter your social
security number or individual taxpayer
identification number. If you are the sole
owner of an LLC that is not treated as a
separate entity for federal income tax
purposes, enter the EIN issued to the
LLC. If you do not have such an EIN,
enter the owner's name and tax identification number.
Line 2. Total qualified business income or (loss). Enter the total of lines
1(c) for all your trades or businesses on
line 2. If you have more than four trades
or businesses, keep a record of the name
and taxpayer identification number of
the trade(s) or business(es) and include
the income and loss from those other
trade(s) or business(es) in the total entered on line 2.
Line 3. Qualified business loss carryforward from prior year. Leave this
line blank. In future years, any loss carryforward will be entered on this line.
Line 4. Total qualified business income. If the total amount to be entered
on line 4 is less than zero, enter -0-. You
have a qualified business net loss for the
year and you don’t qualify for the qualified business income deduction unless
you have qualified REIT dividends or
qualified PTP income. Any negative
amount will be carried forward to next
year.
Line 6. Qualified REIT dividends and
PTP income or (loss). Enter your
qualified REIT dividends and qualified
PTP income or loss.

Need more information or forms? Visit IRS.gov.

-36-

Line 7. Qualified REIT dividends and
PTP loss carryforward from prior
year. Leave this line blank. In future
years, any loss carryforward will be entered on this line.
Line 8. Total qualified REIT dividends and PTP income. If the total
amount to be entered on line 8 is less
than zero, enter -0-. Any negative
amount will be carried forward to next
year.
Line 11. Taxable income before qualified business income deduction. Enter
your taxable income figured before any
qualified business income deduction.
Adjusted gross income, Form 1040,
line 7, minus standard deduction or
itemized deductions from Form 1040,
line 8.
Line 12. Net capital gain. Enter your
qualified dividends from Form 1040,
line 3a, plus your net capital gain. If you
are not required to file Schedule D, your
net capital gain is the gain reported on
Schedule 1, line 13. If you file Schedule D, your net capital gain is the smaller of Schedule D, line 15 or 16, unless
line 15 or 16 is blank or a loss, in which
case your net capital gain is zero.
Line 15. Qualified business income deduction. Enter the amount from line 15
on Form 1040, line 9.
Line 16. Total qualified business loss
carryforward. Add lines 2 and 3. If the
amount is more than zero, enter -0-. This
is the amount to be carried forward to
next year.
Line 17. Total qualified REIT dividends and PTP loss carryforward.
Add lines 6 and 7. If the amount is more
than zero, enter -0-. Any amount reported on this line must be carried forward
to next year.

Line 10
Taxable Income
Subtract lines 8 and 9 from line 7. If
zero or less, enter -0-.

2018 Form 1040—Line 9

2018 Qualified Business Income Deduction—Simplified
Worksheet

Keep for Your Records

Before you begin: This worksheet is for taxpayers who:
Have qualified business income, REIT dividends, or PTP income.
Are not a patron in a specified agricultural or horticultural cooperative.
Have taxable income of $157,500 or less ($315,000 or less if married filing jointly).
1.

(a)
Trade or business name

(b)
Employer
identification number

(c)
Qualified business income or
(loss)

i.
ii.
iii.
iv.
2.

3.
4.
5.
6.
7.
8.

Total qualified business income or (loss). Add the amounts in 1i through 1iv,
column 1(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Note. If reporting qualified business income or (loss) from more than four
trades or businesses, see the instructions for line 2 of this worksheet.
Qualified business loss carryforward from the prior year . . . . . . . . . . . . . . . . . . . 3.
Total qualified business income. Combine lines 2 and 3. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Qualified business income component. Multiply line 4 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . .
Qualified REIT dividends and PTP income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . 6.
Qualified REIT dividends and PTP loss carryforward from the prior year . . . . . . . 7. (

5.

)

9.

Total qualified REIT dividends and PTP income. Add lines 6 and 7. If zero or
less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
REIT and PTP component. Multiply line 8 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

10.

Qualified business income deduction before the income limitation. Add lines 5 and 9 . . . . . . . . . . . .

10.

11.

Taxable income before qualified business income deduction . . . . . . . . . . . . . . . . . 11.

12.

Net capital gain (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.

13.

Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 13.

14.

Income limitation. Multiply line 13 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14.

15.

Qualified business income deduction. Enter the smaller of line 10 or line 14 . . . . . . . . . . . . . . . . . . . .

15.

16.

Total qualified business loss carryforward. Add lines 2 and 3. If more than zero, enter -0- . . . . . . . . .

16. (

)

17.

Total qualified REIT dividends and PTP loss carryforward. Add lines 6 and 7. If more than zero,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17. (

)

-37-

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Lines 10 and 11a
If you have a domestic production activities deduction passed
CAUTION through from an agricultural or
horticultural cooperative under section
199A(g), attach a statement to your return titled “DPAD 199A(g).” Reduce
the amount of taxable income you enter
on line 10 by the amount of your deduction. See Pub. 535 for more information.

!

Line 11a
The amount on line 11 should
include the total of the amount
CAUTION in the entry space on line 11a
plus any amount from Schedule 2.

!

Tax
Include in the total on the entry space on
line 11a all of the following taxes that
apply.
• Tax on your taxable income. Figure the tax using one of the methods described, later.
• Tax from Form(s) 8814 (relating to
the election to report child's interest or
dividends). Check the appropriate box.
• Tax from Form 4972 (relating to
lump-sum distributions). Check the appropriate box.
• Tax due to making a section 962
election (the election made by a domestic shareholder of a controlled foreign
corporation to be taxed at corporate
rates). See section 962 for details. Check
box 3 and enter the amount and “962” in
the space next to that box. Attach a
statement showing how you figured the
tax.
• Recapture of an education credit.
You may owe this tax if you claimed an
education credit in an earlier year, and
either tax-free educational assistance or
a refund of qualified expenses was received in 2018 for the student. See Form
8863 for more details. Check box 3 and
enter the amount and “ECR” in the
space next to that box.
• Any tax from Form 8621, line 16e,
relating to a section 1291 fund. Check
box 3 and enter the amount of the tax
and “1291TAX” in the space next to that
box.
• Repayment of any excess advance
payments of the health coverage tax
credit from Form 8885. Check box 3 and
enter the amount of the repayment and
“HCTC” in the space next to that box.

• Net tax liability deferred under
section 965(i). If you have a deferred net
965 tax liability under section 965(i),
check box 3 and enter (as a negative
number) the amount of the deferred net
965 tax liability and “965” on the line
next to that box.
• Triggering event under section
965(i). If you had a triggering event under section 965(i) during the year and
did not enter into a transfer agreement,
check box 3 and enter the amount of the
triggered deferred net 965 tax liability
and enter “965INC” on the line next to
the box.
Do you want the IRS to figure the
tax on your taxable income for you?
Yes. See chapter 29 of Pub. 17 for
details, including who is eligible and
what to do. If you have paid too much,
we will send you a refund. If you didn't
pay enough, we will send you a bill.
No. Use one of the following methods to figure your tax.
Tax Table or Tax Computation
Worksheet. If your taxable income is
less than $100,000, you must use the
Tax Table, later in these instructions, to
figure your tax. Be sure you use the correct column. If your taxable income is
$100,000 or more, use the Tax Computation Worksheet right after the Tax Table.
However, don’t use the Tax Table or
Tax Computation Worksheet to figure
your tax if any of the following applies.
Form 8615. Form 8615 generally must
be used to figure the tax on your unearned income over $2,100 if you are
under age 18, and in certain situations if
you are older.
You must file Form 8615 if you meet
all of the following conditions.
1. You had more than $2,100 of unearned income (such as taxable interest,
ordinary dividends, or capital gains (including capital gain distributions)).
2. You are required to file a tax return.
3. You were either:
a. Under age 18 at the end of 2018,
b. Age 18 at the end of 2018 and
didn't have earned income that was more
than half of your support, or

Need more information or forms? Visit IRS.gov.

-38-

c. A full-time student at least age 19
but under age 24 at the end of 2018 and
didn't have earned income that was more
than half of your support.
4. At least one of your parents was
alive at the end of 2018.
5. You don’t file a joint return in
2018.
A child born on January 1, 2001, is
considered to be age 18 at the end of
2018; a child born on January 1, 2000, is
considered to be age 19 at the end of
2018; and a child born on January 1,
1995, is considered to be age 24 at the
end of 2018.
Schedule D Tax Worksheet. If you
have to file Schedule D, and line 18 or
19 of Schedule D is more than zero, use
the Schedule D Tax Worksheet in the
Instructions for Schedule D to figure the
amount to enter on Form 1040, line 11a.
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
Qualified Dividends and Capital Gain
Tax Worksheet. Use the Qualified
Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you
don’t have to use the Schedule D Tax
Worksheet and if any of the following
applies.
• You reported qualified dividends
on Form 1040, line 3a.
• You don’t have to file Schedule D
and you reported capital gain distributions on Schedule 1, line 13.
• You are filing Schedule D and
Schedule D, lines 15 and 16, are both
more than zero.
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
Schedule J. If you had income from
farming or fishing (including certain
amounts received in connection with the
Exxon Valdez litigation), your tax may
be less if you choose to figure it using
income averaging on Schedule J.
Foreign Earned Income Tax Worksheet. If you claimed the foreign earned
income exclusion, housing exclusion, or
housing deduction on Form 2555 or
2555-EZ, you must figure your tax using
the Foreign Earned Income Tax Worksheet.

2018 Form 1040—Line 11a

Foreign Earned Income Tax Worksheet—Line 11a

!

CAUTION

Keep for Your Records

If Form 1040, line 10, is zero, don’t complete this worksheet.

1. Enter the amount from Form 1040, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or
Form 2555-EZ, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are
related to excluded income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Add lines 1 and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet,
Qualified Dividends and Capital Gain Tax Worksheet,* Schedule D Tax Worksheet,* or Form
8615, whichever applies. See the instructions for line 11a to see which tax computation method
applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure the tax on this
line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the
Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
the entry space on Form 1040, line 11a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.
2a.
b.
c.
3.

4.
5.
6.

* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if
you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the
Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract
Form 1040, line 10, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If
the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040).

-39-

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Line 11a

Qualified Dividends and Capital Gain Tax Worksheet—Line 11a

Keep for Your Records

Before you begin:

1.
2.
3.

4.
5.
6.
7.
8.

9.
10.
11.
12.
13.
14.
15.

16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.

See the earlier instructions for line 11a to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 through line 10.
If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box
on line 13 of Schedule 1.
Enter the amount from Form 1040, line 10. However, if you are filing Form
2555 or 2555-EZ (relating to foreign earned income), enter the amount from
line 3 of the Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . 1.
Enter the amount from Form 1040, line 3a* . . . . . . . . .
2.
Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or 16 is blank
or a loss, enter -0-.
3.
No. Enter the amount from Schedule 1, line 13.
Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
If filing Form 4952 (used to figure investment interest
expense deduction), enter any amount from line 4g of
that form. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . .
5.
Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 6.
Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 7.
Enter:
$38,600 if single or married filing separately,
$77,200 if married filing jointly or qualifying widow(er),
. . . . . . . . . . . . 8.
$51,700 if head of household.
Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . 11.
Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
Enter:
$425,800 if single,
$239,500 if married filing separately,
. . . . . . . . . . . . 15.
$479,000 if married filing jointly or qualifying widow(er),
$452,400 if head of household.
Enter the smaller of line 1 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
Add lines 7 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 18.
Enter the smaller of line 14 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.
Add lines 11 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21.
Subtract line 21 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.
Multiply line 22 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24.
Add lines 20, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25.
Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26.
Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on the entry
space on Form 1040, line 11a. If you are filing Form 2555 or 2555-EZ, don’t enter this amount on the
entry space on Form 1040, line 11a. Instead, enter it on line 4 of the Foreign Earned Income Tax
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27.

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

Need more information or forms? Visit IRS.gov.

-40-

2018 Form 1040—Lines 11b and 12a

Line 11b
See the Instructions for Schedule 2. If
you owe alternative minimum tax or excess premium tax credit repayment, add
those amounts to the amount in the entry
space on Form 1040, line 11a and enter
the total on line 11.

Line 12a
Child Tax Credit and Credit
for Other Dependents
Form 8862, who must file. You must
file Form 8862 to claim the child tax
credit or credit for other dependents if
your child tax credit or additional child
tax credit for a year after 2015 was de-

nied or reduced for any reason other
than a math or clerical error. Attach a
completed Form 8862 to your 2018 return. Don’t file Form 8862 if you filed
Form 8862 for 2017 and the child tax
credit or additional child tax credit was
allowed for that year. See Form 8862
and its instructions for details.
If you take the child tax credit
or credit for other dependents
CAUTION even though you aren't eligible
and it is determined that your error is
due to reckless or intentional disregard
of the rules for these credits, you won't
be allowed to take either credit or the
additional child tax credit for 2 years
even if you're otherwise eligible to do
so. If you take the child tax credit or

!

-41-

credit for other dependents even though
you aren’t eligible and it is later determined that you fraudulently took either
credit, you won't be allowed to take either credit or the additional child tax
credit for 10 years. You may also have
to pay penalties.
If your qualifying child didn’t
have an SSN valid for employCAUTION ment issued before the due date
of your 2018 return (including extensions), you can’t claim the child tax
credit for that child on your original or
amended return. However, you may be
able to claim the credit for other dependents for that child.

!

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Line 12a

2018 Child Tax Credit and Credit for Other Dependents
Worksheet—Line 12a

CAUTION

Part 1

Keep for Your Records

1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2018, and
meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent. Make sure you checked the "child tax
credit" box in column (4) of the Dependents section on Form 1040 for each qualifying child.
2. If you don’t have a qualifying child, you can’t claim the child tax credit; but you may be able to claim the credit for
other dependents for that child, see Step 3 under Who Qualifies as Your Dependent.
3. To see if your qualifying relative qualifies you to take the credit for other dependents, see Step 5 under Who Qualifies as Your
Dependent.
4. Be sure to see Social security number under Who Qualifies as Your Dependent.
5. Do not use this worksheet, but use Pub. 972 instead, if:
a. You are claiming the adoption credit, mortgage interest credit, District of Columbia first-time homebuyer credit, or
residential energy efficient property credit * ;
b. You are excluding income from Puerto Rico; or
c. You are filing Form 2555, 2555-EZ, or 4563.
* If applicable.
1.

Number of qualifying children under age 17 with the required social
$2,000. Enter the result.
security number:

2.

Number of other dependents, including qualifying children without the
2
$500. Enter the result.
required social security number:
Caution. Don’t include yourself, your spouse, or anyone who is not a U.S. citizen, U.S.
national, or U.S. resident alien. Also, don’t include anyone you included on line 1.

3.

Add lines 1 and 2.

4.

Enter the amount from Form 1040, line 7.

5.

Enter the amount shown below for your filing status.

6.

1

3

●

Married filing jointly — $400,000

●

All other filing statuses — $200,000

4

5

Is the amount on line 4 more than the amount on line 5?
No. Leave line 6 blank. Enter -0- on line 7, and go
to line 8.
Yes. Subtract line 5 from line 4.
If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.

7.

Multiply the amount on line 6 by 5% (0.05). Enter the result.

8.

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

6

7

No. STOP
You can’t take the child tax credit on Form 1040,
line 12a. You also can’t take the additional child
tax credit on Form 1040, line 17b. Complete the rest
of your Form 1040.
Yes. Subtract line 7 from line 3. Enter the result.

Go to Part 2.

Need more information or forms? Visit IRS.gov.

-42-

8

2018 Form 1040—Line 12a

2018 Child Tax Credit and Credit for Other Dependents
Worksheet—Continued
Before you begin Part 2:

Part 2

9.
10.

Keep for Your Records

Figure the amount of any credits you are claiming on Schedule 3; Form 5695, Part II * ;
Form 8910; Form 8936; or Schedule R.
Enter the amount from Form 1040, line 11.

9

Add any amounts from:
Schedule 3, line 48
Schedule 3, line 49 +
Schedule 3, line 50 +
Schedule 3, line 51 +
Form 5695, line 30* +
Form 8910, line 15 +
Form 8936, line 23 +
Schedule R, line 22 +
Enter the total.

11.

10

Are the amounts on lines 9 and 10 the same?
Yes. STOP
You can’t take this credit because there is no tax to reduce.
However, you may be able to take the additional child tax
credit if line 1 is more than zero. See the TIP below.
11

No. Subtract line 10 from line 9.
12. Is the amount on line 8 more than the amount on line 11?
Yes. Enter the amount from line 11.
Also, you may be able to take the
additional child tax credit if line 1
is more than zero. See the TIP below.
No. Enter the amount from line 8.

TIP

12
Enter this amount on
Form 1040, line 12a.

You may be able to take the additional child tax credit
on Form 1040, line 17b, if you answered “Yes” on line 11 or
line 12 above.
●

●

CAUTION

This is your child tax
credit and credit for
other dependents.

1040

First, complete your Form 1040 through line 17a (also
complete Schedule 5, line 72).
Then, use Schedule 8812 to figure any additional child tax
credit.

If your child tax credit or additional child tax credit for a year after
2015 was reduced or disallowed, see Form 8862, who must file to
find out if you must file Form 8862 to take the credit for 2018.

* If applicable.

-43-

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Line 16

Payments
Line 16
Federal Income Tax
Withheld
Due to tax reform your withTIP holding may have decreased in
2018. This means you may have
gotten more money in your paycheck
throughout 2018, however, this may also
mean that you may receive a smaller refund than you expected or may even owe
tax if you didn’t adjust your withholding.

Add the amounts shown as federal income tax withheld on your Forms W-2,
W-2G, and 1099-R. Enter the total on
line 16. The amount withheld should be
shown in box 2 of Form W-2 and in
box 4 of Form W-2G or 1099-R. Attach
your Form(s) W-2 to your return. Attach
Forms W-2G and 1099-R to the front of
your return if federal income tax was
withheld.
If you received a 2018 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation,
social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in
the total on line 16. This should be

Need more information or forms? Visit IRS.gov.

-44-

shown in box 4 of Form 1099, box 6 of
Form SSA-1099, or box 10 of Form
RRB-1099.
If you had Additional Medicare Tax
withheld, include the amount shown on
Form 8959, line 24, in the total on
line 16. Attach Form 8959.
Include on line 16 any federal income
tax withheld that is shown on a Schedule K-1.
Also include on line 16 any tax withheld that is shown on Form 1042-S,
Form 8805, or Form 8288-A. You
should attach the form to your return to
claim a credit for the withholding.

2018 Form 1040—Line 17a

Line 17a—
Earned Income Credit (EIC)

work and is valid for EIC purposes (explained later under
Definitions and Special Rules)?
Yes. Continue
No. STOP
䊲

What Is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you don’t owe any tax or didn’t have
any tax withheld.

To Take the EIC:

3. Is your filing status married filing separately?
No. Continue
Yes. STOP

•
•

Follow the steps below.
Complete the worksheet that applies to you or let the IRS
figure the credit for you.
• If you have a qualifying child, complete and attach Schedule EIC.
The amount you enter on line 17 will be the total of

You can't take the
credit.

!

5. Were you or your spouse a nonresident alien for any part of
2018?
Yes. See Nonresident
No. Go to Step 2.
aliens, later, under
Definitions and Special
Rules.

Step 2

Line 2a

All Filers

1. If, in 2018:
• 3 or more children lived with you, is the amount on Form
1040, line 7, less than $49,194 ($54,884 if married filing
jointly)?
• 2 children lived with you, is the amount on Form 1040,
line 7, less than $45,802 ($51,492 if married filing
jointly)?
• 1 child lived with you, is the amount on Form 1040,
line 7, less than $40,320 ($46,010 if married filing
jointly)?
• No children lived with you, is the amount on Form 1040,
line 7, less than $15,270 ($20,950 if married filing
jointly)?
Yes. Continue
No. STOP
䊲

You can't take the credit.

2. Do you, and your spouse if filing a joint return, have a
social security number issued on or before the due date of
your 2018 return (including extensions) that allows you to

Investment Income

1. Add the amounts from
Form 1040:

Refunds for returns claiming the earned income credit
TIP can't be issued before mid-February 2019. This delay
applies to the entire refund, not just the portion associated with the earned income credit.

Step 1

䊲

You can't take the
credit.

American opportunity credit, plus any amount from
Schedule 5.

If you take the EIC even though you aren't eligible and
it is determined that your error is due to reckless or inCAUTION tentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you won't be
allowed to take the credit for 10 years. See Form 8862, who
must file, later. You also may have to pay penalties.

䊲

4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?
No. Continue
Yes. STOP

TIP your EIC, plus any additional child tax credit and

For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on “EITC Assistant.” This service is
available in English and Spanish.

You can't take the credit.
Enter “No” in the space
to the left of line 17.

Line 2b

+

Line 3b

+

Schedule 1,
Line 13*

+

Investment Income =
*If line 13 is a loss, enter -0-.

2. Is your investment income more than $3,500?
Yes. Continue
No. Skip question 3; go
䊲
to question 4.
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
No. STOP
filers, later, under
You can't take the credit.
Definitions and Special
Rules.
4. Do any of the following apply for 2018?
• You are filing Schedule E.

-45-

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Line 17a

•
•
•

You are reporting income from the rental of personal
property not used in a trade or business.
You are filing Form 8814 (relating to election to report
child's interest and dividends on your return).
You have income or loss from a passive activity.
Yes. Use Worksheet 1
No. Go to Step 3.
in Pub. 596 to see if you
can take the credit.

Step 3

Qualifying Child

1. Are you claiming at least one child who meets the
conditions to be your qualifying child and, unless the child
was born and died in 2018, has a valid SSN as defined later?
Yes. Continue
No. Skip questions 2 and
䊲
3; go to Step 4.
2. Are you filing a joint return for 2018?
Yes. Skip question 3
No. Continue
䊲
and Step 4; go to Step 5.

A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
brother, half sister, or a descendant of any of them (for example, your grandchild,
niece, or nephew)

AND

was ...
Under age 19 at the end of 2018 and younger than you
(or your spouse, if filing jointly)

3. Could you be a qualifying child of another person for 2018?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2018 tax return or is filing a 2018 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Skip Step 4; go to
Yes. STOP
Step 5.
You can't take the
credit. Enter “No” in the
space to the left of
line 17.

or

Step 4

Under age 24 at the end of 2018, a student (defined later), and younger than you
(or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)

AND

Filers Without a Qualifying
Child

1. Is the amount on Form 1040, line 7, less than $15,270
($20,950 if married filing jointly)?
Yes. Continue
No. STOP
䊲

Who isn't filing a joint return for 2018
or is filing a joint return for 2018 only to claim a refund of withheld income tax or
estimated tax paid (see Pub. 596 for examples)

AND

Who lived with you in the United States for more than half of 2018.

2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2018? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1953, and before January 2, 1994.) If your
spouse died in 2018 or if you are preparing a return for
someone who died in 2018, see Pub. 596 before you answer.
Yes. Continue
No. STOP
䊲

!

You can't take the credit for a child who didn't live with you for more
than half the year, even if you paid most of the child's living expenses. The IRS
may ask you for documents to show you lived with each qualifying child.
Documents you might want to keep for this purpose include school and child care
records and other records that show your child's address.

You can't take the credit.

You can't take the credit.

CAUTION

TIP

3. Was your main home, and your spouse's if filing a joint
return, in the United States for more than half of 2018?
Members of the military stationed outside the United States,
see Members of the military, later, before you answer.
Yes. Continue
No. STOP
䊲

If the child didn't live with you for more than half of 2018 because of a
temporary absence, birth, death, or kidnapping, see Exception to time lived with
you, later.

!

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 2018, see Qualifying
child of more than one person, later. If the child was married, see Married child,
later.
CAUTION

You can't take the credit.
Enter “No” in the space
to the left of line 17.

4. Are you filing a joint return for 2018?
Yes. Skip questions 5
No. Continue
䊲
and 6; go to Step 5.
5. Could you be a qualifying child of another person for 2018?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2018 tax return or is filing a 2018 return only

Need more information or forms? Visit IRS.gov.

-46-

2018 Form 1040—Line 17a
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Continue
Yes. STOP

7. Subtract line 6 from line 1

8. Enter all of your nontaxable combat pay if you
elect to include it in earned income. Also enter
“NCP” and the amount of your nontaxable
combat pay in the space to the left of line 17 on
Form 1040. See Combat pay,
nontaxable, later . . . . . . . . . . . . . . . . .

䊲

You can't take the
credit. Enter “No” in
the space to the left of
line 17.

7.

8.

!

6. Can you be claimed as a dependent on someone else's 2018
tax return?
No. Go to Step 5.
Yes. STOP

Electing to include nontaxable combat
pay may increase or decrease your EIC. Figure
the credit with and without your nontaxable
combat pay before making the election.
9. Add lines 7 and 8. This is your
earned income . . . . . . . . . . . . . . . . . .
CAUTION

You can't take the
credit.

Step 5

. . . . . . . . . . .

9.

Earned Income

1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
No. Complete the
following worksheet.
Church employees,
whichever applies.
1. Enter the amount from Form 1040, line 1 . . .
2. Enter any amount included on Form 1040, line 1,
that is a taxable scholarship or fellowship grant
not reported on a Form W-2 . . . . . . . . . .
3. Enter any amount included on Form 1040, line 1,
that you received for work performed while an
inmate in a penal institution. (Enter “PRI” and
the same amount on the dotted line next to Form
1040, line 1.) . . . . . . . . . . . . . . . . . . .
4. Enter any amount included on Form 1040, line 1,
that you received as a pension or annuity from a
nonqualified deferred compensation plan or a
nongovernmental section 457 plan. (Enter “DFC”
and the same amount on the dotted line next to
Form 1040, line 1.) This amount may be shown
in box 11 of Form W-2. If you received such an
amount but box 11 is blank, contact your
employer for the amount received . . . . . . .
5. Enter any amount included on Form 1040, line 1,
that is a Medicaid waiver payment you exclude
from income. (See the instructions for Schedule
1, line 21.) . . . . . . . . . . . . . . . . . . . .
6. Add lines 2, 3, 4, and 5

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

2. Were you self-employed at any time in 2018, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you
filing Schedule C or C-EZ as a statutory employee?
Yes. Skip question 3
No. Continue
䊲
and Step 6; go to
Worksheet B.

1.

2.

3.

3. If you have:
• 3 or more qualifying children, is your earned income less
than $49,194 ($54,884 if married filing jointly)?
• 2 qualifying children, is your earned income less than
$45,802 ($51,492 if married filing jointly)?
• 1 qualifying child, is your earned income less than
$40,320 ($46,010 if married filing jointly)?
• No qualifying children, is your earned income less than
$15,270 ($20,950 if married filing jointly)?
Yes. Go to Step 6.
No. STOP
You can't take the credit.

Step 6
4.

5.
6.

How To Figure the Credit

1. Do you want the IRS to figure the credit for you?
Yes. See Credit figured
No. Go to Worksheet A.
by the IRS, later.

Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
Church employees. Determine how much of the amount on
Form 1040, line 1, also was reported on Schedule SE, Section B, line 5a. Subtract that amount from the amount on Form
1040, line 1, and enter the result on line 1 of the worksheet in
Step 5 (instead of entering the actual amount from Form 1040,
line 1). Be sure to answer “Yes” to question 2 in Step 5.
Clergy. The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty,
and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an

-47-

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Line 17a
amount that also was reported on Form 1040, line 1 do the following.
1. Enter “Clergy” in the space to the left of Form 1040,
line 17.
2. Determine how much of the amount on Form 1040,
line 1, also was reported on Schedule SE, Section A, line 2, or
Section B, line 2.
3. Subtract that amount from the amount on Form 1040,
line 1. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040, line 1).
4. Be sure to answer “Yes” to question 2 in Step 5.
Combat pay, nontaxable. If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub.
3. You can elect to include this pay in your earned income when
figuring the EIC. The amount of your nontaxable combat pay
should be shown in box 12 of Form(s) W-2 with code Q. If you
are filing a joint return and both you and your spouse received
nontaxable combat pay, you can each make your own election.
In other words, if one of you makes the election, the other one
also can make it but doesn't have to.

!

CAUTION

If you elect to use your nontaxable combat pay in figuring your EIC, enter “NCP” and the amount in the
space to the left of line 17.

Credit figured by the IRS. To have the IRS figure your EIC:
1. Enter “EIC” in the space to the left of Form 1040,
line 17.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income by entering “NCP” and the amount in
the space to the left of line 17 on Form 1040. See Combat pay,
nontaxable, earlier.
3. If you have a qualifying child, complete and attach
Schedule EIC. If your EIC for a year after 1996 was reduced or
disallowed, see Form 8862, who must file, later.
Exception to time lived with you. Temporary absences by you
or the child for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see
Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to
have lived with you for more than half of 2018 if the child was
born or died in 2018 and your home was this child's home for
more than half the time he or she was alive in 2018.
Form 4797 filers. If the amount on Schedule 1, line 13, includes an amount from Form 4797, you must use Worksheet 1
in Pub. 596 to see if you can take the EIC. Otherwise, stop; you
can't take the EIC.
Form 8862, who must file. You must file Form 8862 if your
EIC for a year after 1996 was reduced or disallowed for any
reason other than a math or clerical error. But don’t file Form
8862 if either of the following applies.

Need more information or forms? Visit IRS.gov.

• You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.
• You are taking the EIC without a qualifying child and the
only reason your EIC was reduced or disallowed in the other
year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child.
Also, don’t file Form 8862 or take the credit for the:
• 2 years after the most recent tax year for which there was
a final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
• 10 years after the most recent tax year for which there was
a final determination that your EIC claim was due to fraud.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction. For more details on
authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2018 is
a qualifying child only if (a) you can claim him or her as your
dependent, or (b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or
separated parents under Who Qualifies as Your Dependent, earlier.
Members of the military. If you were on extended active duty
outside the United States, your main home is considered to be in
the United States during that duty period. Extended active duty
is military duty ordered for an indefinite period or for a period
of more than 90 days. Once you begin serving extended active
duty, you are considered to be on extended active duty even if
you don’t serve more than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter
“No” in the space to the left of line 17.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2018, the person couldn't
engage in any substantial gainful activity because of a physical
or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at
least a year, or (b) can be expected to lead to death.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents under Who Qualifies
as Your Dependent, earlier, applies.
1. Child tax credit, credit for other dependents, and additional child tax credit (lines 12a and 17b).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 49).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 17a).

-48-

2018 Form 1040—Line 17a
No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
• If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2018. If the child lived
with each parent for the same amount of time, the IRS will treat
the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2018.
• If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2018.
• If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2018, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
If, under these rules, you can't claim a child as a qualiTIP fying child for the EIC, you may be able to claim the
EIC under the rules for a taxpayer without a qualifying
child. For more information, see Pub. 596.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't
meet the conditions to be a qualifying child of any other person,
including her other parent. Under the rules just described, you
can claim your daughter as a qualifying child for all of the five
tax benefits listed here for which you otherwise qualify. Your
mother can't claim any of the five tax benefits listed here based
on your daughter. However, if your mother's AGI is higher than
yours and you don’t claim your daughter as a qualifying child,
your daughter is the qualifying child of your mother.
For more details and examples, see Pub. 596.
If you won't be taking the EIC with a qualifying child, enter
“No” in the space to the left of line 17. Otherwise, go to Step 3,
question 1.

Social security number (SSN). For the EIC, a valid SSN is a
number issued by the Social Security Administration unless
“Not Valid for Employment” is printed on the social security
card and the number was issued solely to allow the recipient of
the SSN to apply for or receive a federally funded benefit. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number
(SSN) near the beginning of these instructions. If you won't
have an SSN by the date your return is due, see What if You
Can't File on Time?
If you didn't have an SSN issued on or before the due date of
your 2018 return (including extensions), you can't claim the EIC
on your original or an amended 2018 return. Also, if a child
didn't have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the EIC on your original or an amended
2018 return.
Student. A student is a child who during any part of 5 calendar
months of 2018 was enrolled as a full-time student at a school,
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive
as a result of taking the EIC can't be counted as income when
determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under
any federal program or under any state or local program financed in whole or in part with federal funds. These programs
include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition,
when determining eligibility, the refund can't be counted as a
resource for at least 12 months after you receive it. Check with
your local benefit coordinator to find out if your refund will affect your benefits.

-49-

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Line 17a

Worksheet

A—2018 EIC—Line 17a

Before you begin:

Part 1

All Filers Using
Worksheet A

Keep for Your Records

Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 2. Otherwise, use Worksheet B.

1.

Enter your earned income from Step 5.

2.

Look up the amount on line 1 above in the EIC Table (right after
Worksheet B) 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 can’t take the credit.
Enter “No” in the space to the left of Form 1040, line 17.

3.

Enter the amount from Form 1040, line 7.

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.
5.

Part 2

Filers Who
Answered
“No” on
Line 4

Part 3

Your Earned
Income Credit

Go to line 5.

If you have:
● No qualifying children, is the amount on line 3 less than $8,500
($14,200 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than
$18,700 ($24,350 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 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 17a.

Reminder—
If you have a qualifying child, complete and attach Schedule EIC.

CAUTION

1040

1040

EIC

If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form 8862 to take the
credit for 2018.

Need more information or forms? Visit IRS.gov.

-50-

2018 Form 1040—Line 17a

Worksheet

B—2018 EIC—Line 17a

Keep for Your Records

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

–

e. Subtract line 1d from 1c.

= 1e

2.

1d

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

a. Enter any net farm profit or (loss) from Schedule F, line 34, and from
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; and Schedule K-1 (Form 1065), box 14, code A (other than
farming)*.

2a

+ 2b
= 2c

c. Combine lines 2a and 2b.

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

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
didn’t, 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.
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
If line 4b is zero or less,
line 17.
5.

STOP

3

4b

You can’t take the credit. Enter “No” in the space to the left of Form 1040,

If you have:
● 3 or more qualifying children, is line 4b less than $49,194 ($54,884 if married filing jointly)?
● 2 qualifying children, is line 4b less than $45,802 ($51,492 if married filing jointly)?
● 1 qualifying child, is line 4b less than $40,320 ($46,010 if married filing jointly)?
● No qualifying children, is line 4b less than $15,270 ($20,950 if married filing jointly)?
Yes. If you want the IRS to figure your credit, see Credit figured by the IRS, earlier. If you want to
figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
No.

STOP

You can’t take the credit. Enter “No” in the space to the left of Form 1040, line 17.

-51-

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Line 17a

Worksheet

B —2018 EIC—Line 17a—Continued

Part 5

All Filers Using
Worksheet B

Keep for Your Records

6.

Enter your total earned income from Part 4, line 4b.

6

7.

Look up the amount on line 6 above in the EIC Table 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.

7

If line 7 is zero, STOP You can’t take the credit.
Enter “No” in the space to the left of Form 1040, line 17.
8.

Enter the amount from Form 1040, line 7.

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 $8,500
($14,200 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 8 less than $18,700
($24,350 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 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.

10

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

Part 7

Your Earned
Income Credit

11.

This is your earned income credit.

11
Enter this amount on
Form 1040, line 17a.

Reminder—
If you have a qualifying child, complete and attach Schedule EIC.

1040

EIC

CAUTION

If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form
8862 to take the credit for 2018.

Need more information or forms? Visit IRS.gov.

-52-

1040

2018 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—

0

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.

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

At least

1

But less
than

2,400
2,450

2

3

0

1

1

2

3

Your credit is—

2,450
2,500

186
189

825
842

970
990

1,091
1,114

And your filing status is–

Married filing jointly and the
number of children you have is–

Your credit is–

But less
than

At least

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household, or
qualifying widow(er) and
the number of children you have is—

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

But less
than

1

2

3

Married filing jointly and the
number of children you have is–
0

Your credit is–

1

2

3

Your credit is–

$1
50
100
150

$50
100
150
200

$2
6
10
13

$9
26
43
60

$10
30
50
70

$11
34
56
79

$2
6
10
13

$9
26
43
60

$10
30
50
70

$11
34
56
79

2,800
2,850
2,900
2,950

2,850
2,900
2,950
3,000

216
220
224
228

961
978
995
1,012

1,130
1,150
1,170
1,190

1,271
1,294
1,316
1,339

216
220
224
228

961
978
995
1,012

1,130
1,150
1,170
1,190

1,271
1,294
1,316
1,339

200
250
300
350

250
300
350
400

17
21
25
29

77
94
111
128

90
110
130
150

101
124
146
169

17
21
25
29

77
94
111
128

90
110
130
150

101
124
146
169

3,000
3,050
3,100
3,150

3,050
3,100
3,150
3,200

231
235
239
243

1,029
1,046
1,063
1,080

1,210
1,230
1,250
1,270

1,361
1,384
1,406
1,429

231
235
239
243

1,029
1,046
1,063
1,080

1,210
1,230
1,250
1,270

1,361
1,384
1,406
1,429

400
450
500
550

450
500
550
600

33
36
40
44

145
162
179
196

170
190
210
230

191
214
236
259

33
36
40
44

145
162
179
196

170
190
210
230

191
214
236
259

3,200
3,250
3,300
3,350

3,250
3,300
3,350
3,400

247
251
254
258

1,097
1,114
1,131
1,148

1,290
1,310
1,330
1,350

1,451
1,474
1,496
1,519

247
251
254
258

1,097
1,114
1,131
1,148

1,290
1,310
1,330
1,350

1,451
1,474
1,496
1,519

600
650
700
750

650
700
750
800

48
52
55
59

213
230
247
264

250
270
290
310

281
304
326
349

48
52
55
59

213
230
247
264

250
270
290
310

281
304
326
349

3,400
3,450
3,500
3,550

3,450
3,500
3,550
3,600

262
266
270
273

1,165
1,182
1,199
1,216

1,370
1,390
1,410
1,430

1,541
1,564
1,586
1,609

262
266
270
273

1,165
1,182
1,199
1,216

1,370
1,390
1,410
1,430

1,541
1,564
1,586
1,609

800
850
900
950

850
900
950
1,000

63
67
71
75

281
298
315
332

330
350
370
390

371
394
416
439

63
67
71
75

281
298
315
332

330
350
370
390

371
394
416
439

3,600
3,650
3,700
3,750

3,650
3,700
3,750
3,800

277
281
285
289

1,233
1,250
1,267
1,284

1,450
1,470
1,490
1,510

1,631
1,654
1,676
1,699

277
281
285
289

1,233
1,250
1,267
1,284

1,450
1,470
1,490
1,510

1,631
1,654
1,676
1,699

1,000
1,050
1,100
1,150

1,050
1,100
1,150
1,200

78
82
86
90

349
366
383
400

410
430
450
470

461
484
506
529

78
82
86
90

349
366
383
400

410
430
450
470

461
484
506
529

3,800
3,850
3,900
3,950

3,850
3,900
3,950
4,000

293
296
300
304

1,301
1,318
1,335
1,352

1,530
1,550
1,570
1,590

1,721
1,744
1,766
1,789

293
296
300
304

1,301
1,318
1,335
1,352

1,530
1,550
1,570
1,590

1,721
1,744
1,766
1,789

1,200
1,250
1,300
1,350

1,250
1,300
1,350
1,400

94
98
101
105

417
434
451
468

490
510
530
550

551
574
596
619

94
98
101
105

417
434
451
468

490
510
530
550

551
574
596
619

4,000
4,050
4,100
4,150

4,050
4,100
4,150
4,200

308
312
316
319

1,369
1,386
1,403
1,420

1,610
1,630
1,650
1,670

1,811
1,834
1,856
1,879

308
312
316
319

1,369
1,386
1,403
1,420

1,610
1,630
1,650
1,670

1,811
1,834
1,856
1,879

1,400
1,450
1,500
1,550

1,450
1,500
1,550
1,600

109
113
117
120

485
502
519
536

570
590
610
630

641
664
686
709

109
113
117
120

485
502
519
536

570
590
610
630

641
664
686
709

4,200
4,250
4,300
4,350

4,250
4,300
4,350
4,400

323
327
331
335

1,437
1,454
1,471
1,488

1,690
1,710
1,730
1,750

1,901
1,924
1,946
1,969

323
327
331
335

1,437
1,454
1,471
1,488

1,690
1,710
1,730
1,750

1,901
1,924
1,946
1,969

1,600
1,650
1,700
1,750

1,650
1,700
1,750
1,800

124
128
132
136

553
570
587
604

650
670
690
710

731
754
776
799

124
128
132
136

553
570
587
604

650
670
690
710

731
754
776
799

4,400
4,450
4,500
4,550

4,450
4,500
4,550
4,600

339
342
346
350

1,505
1,522
1,539
1,556

1,770
1,790
1,810
1,830

1,991
2,014
2,036
2,059

339
342
346
350

1,505
1,522
1,539
1,556

1,770
1,790
1,810
1,830

1,991
2,014
2,036
2,059

1,800
1,850
1,900
1,950

1,850
1,900
1,950
2,000

140
143
147
151

621
638
655
672

730
750
770
790

821
844
866
889

140
143
147
151

621
638
655
672

730
750
770
790

821
844
866
889

4,600
4,650
4,700
4,750

4,650
4,700
4,750
4,800

354
358
361
365

1,573
1,590
1,607
1,624

1,850
1,870
1,890
1,910

2,081
2,104
2,126
2,149

354
358
361
365

1,573
1,590
1,607
1,624

1,850
1,870
1,890
1,910

2,081
2,104
2,126
2,149

2,000
2,050
2,100
2,150

2,050
2,100
2,150
2,200

155
159
163
166

689
706
723
740

810
830
850
870

911
934
956
979

155
159
163
166

689
706
723
740

810
830
850
870

911
934
956
979

4,800
4,850
4,900
4,950

4,850
4,900
4,950
5,000

369
373
377
381

1,641
1,658
1,675
1,692

1,930
1,950
1,970
1,990

2,171
2,194
2,216
2,239

369
373
377
381

1,641
1,658
1,675
1,692

1,930
1,950
1,970
1,990

2,171
2,194
2,216
2,239

2,200
2,250
2,300
2,350

2,250
2,300
2,350
2,400

170
174
178
182

757
774
791
808

890
910
930
950

1,001
1,024
1,046
1,069

170
174
178
182

757
774
791
808

890
910
930
950

1,001
1,024
1,046
1,069

5,000
5,050
5,100
5,150

5,050
5,100
5,150
5,200

384
388
392
396

1,709
1,726
1,743
1,760

2,010
2,030
2,050
2,070

2,261
2,284
2,306
2,329

384
388
392
396

1,709
1,726
1,743
1,760

2,010
2,030
2,050
2,070

2,261
2,284
2,306
2,329

2,400
2,450
2,500
2,550

2,450
2,500
2,550
2,600

186
189
193
197

825
842
859
876

970
990
1,010
1,030

1,091
1,114
1,136
1,159

186
189
193
197

825
842
859
876

970
990
1,010
1,030

1,091
1,114
1,136
1,159

5,200
5,250
5,300
5,350

5,250
5,300
5,350
5,400

400
404
407
411

1,777
1,794
1,811
1,828

2,090
2,110
2,130
2,150

2,351
2,374
2,396
2,419

400
404
407
411

1,777
1,794
1,811
1,828

2,090
2,110
2,130
2,150

2,351
2,374
2,396
2,419

2,600
2,650
2,700
2,750

2,650
2,700
2,750
2,800

201
205
208
212

893
910
927
944

1,050
1,070
1,090
1,110

1,181
1,204
1,226
1,249

201
205
208
212

893
910
927
944

1,050
1,070
1,090
1,110

1,181
1,204
1,226
1,249

5,400
5,450
5,500
5,550

5,450
5,500
5,550
5,600

415
419
423
426

1,845
1,862
1,879
1,896

2,170
2,190
2,210
2,230

2,441
2,464
2,486
2,509

415
419
423
426

1,845
1,862
1,879
1,896

2,170
2,190
2,210
2,230

2,441
2,464
2,486
2,509

(Continued)

Need more information or forms? Visit IRS.gov.

- 53 -

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
the number of children you
have is–
0

At least

But less
than

1

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

Your credit is–

1

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

But less
than

1

2

3

Married filing jointly and the
number of children you have is–
0

Your credit is–

1

2

3

Your credit is–

5,600
5,650
5,700
5,750

5,650
5,700
5,750
5,800

430
434
438
442

1,913
1,930
1,947
1,964

2,250
2,270
2,290
2,310

2,531
2,554
2,576
2,599

430
434
438
442

1,913
1,930
1,947
1,964

2,250
2,270
2,290
2,310

2,531
2,554
2,576
2,599

8,800
8,850
8,900
8,950

8,850
8,900
8,950
9,000

493
489
485
482

3,001
3,018
3,035
3,052

3,530
3,550
3,570
3,590

3,971
3,994
4,016
4,039

519
519
519
519

3,001
3,018
3,035
3,052

3,530
3,550
3,570
3,590

3,971
3,994
4,016
4,039

5,800
5,850
5,900
5,950

5,850
5,900
5,950
6,000

446
449
453
457

1,981
1,998
2,015
2,032

2,330
2,350
2,370
2,390

2,621
2,644
2,666
2,689

446
449
453
457

1,981
1,998
2,015
2,032

2,330
2,350
2,370
2,390

2,621
2,644
2,666
2,689

9,000
9,050
9,100
9,150

9,050
9,100
9,150
9,200

478
474
470
466

3,069
3,086
3,103
3,120

3,610
3,630
3,650
3,670

4,061
4,084
4,106
4,129

519
519
519
519

3,069
3,086
3,103
3,120

3,610
3,630
3,650
3,670

4,061
4,084
4,106
4,129

6,000
6,050
6,100
6,150

6,050
6,100
6,150
6,200

461
465
469
472

2,049
2,066
2,083
2,100

2,410
2,430
2,450
2,470

2,711
2,734
2,756
2,779

461
465
469
472

2,049
2,066
2,083
2,100

2,410
2,430
2,450
2,470

2,711
2,734
2,756
2,779

9,200
9,250
9,300
9,350

9,250
9,300
9,350
9,400

462
459
455
451

3,137
3,154
3,171
3,188

3,690
3,710
3,730
3,750

4,151
4,174
4,196
4,219

519
519
519
519

3,137
3,154
3,171
3,188

3,690
3,710
3,730
3,750

4,151
4,174
4,196
4,219

6,200
6,250
6,300
6,350

6,250
6,300
6,350
6,400

476
480
484
488

2,117
2,134
2,151
2,168

2,490
2,510
2,530
2,550

2,801
2,824
2,846
2,869

476
480
484
488

2,117
2,134
2,151
2,168

2,490
2,510
2,530
2,550

2,801
2,824
2,846
2,869

9,400
9,450
9,500
9,550

9,450
9,500
9,550
9,600

447
443
439
436

3,205
3,222
3,239
3,256

3,770
3,790
3,810
3,830

4,241
4,264
4,286
4,309

519
519
519
519

3,205
3,222
3,239
3,256

3,770
3,790
3,810
3,830

4,241
4,264
4,286
4,309

6,400
6,450
6,500
6,550

6,450
6,500
6,550
6,600

492
495
499
503

2,185
2,202
2,219
2,236

2,570
2,590
2,610
2,630

2,891
2,914
2,936
2,959

492
495
499
503

2,185
2,202
2,219
2,236

2,570
2,590
2,610
2,630

2,891
2,914
2,936
2,959

9,600
9,650
9,700
9,750

9,650
9,700
9,750
9,800

432
428
424
420

3,273
3,290
3,307
3,324

3,850
3,870
3,890
3,910

4,331
4,354
4,376
4,399

519
519
519
519

3,273
3,290
3,307
3,324

3,850
3,870
3,890
3,910

4,331
4,354
4,376
4,399

6,600
6,650
6,700
6,750

6,650
6,700
6,750
6,800

507
511
514
519

2,253
2,270
2,287
2,304

2,650
2,670
2,690
2,710

2,981
3,004
3,026
3,049

507
511
514
519

2,253
2,270
2,287
2,304

2,650
2,670
2,690
2,710

2,981
3,004
3,026
3,049

9,800
9,850
9,900
9,950

9,850
9,900
9,950
10,000

417
413
409
405

3,341
3,358
3,375
3,392

3,930
3,950
3,970
3,990

4,421
4,444
4,466
4,489

519
519
519
519

3,341
3,358
3,375
3,392

3,930
3,950
3,970
3,990

4,421
4,444
4,466
4,489

6,800
6,850
6,900
6,950

6,850
6,900
6,950
7,000

519
519
519
519

2,321
2,338
2,355
2,372

2,730
2,750
2,770
2,790

3,071
3,094
3,116
3,139

519
519
519
519

2,321
2,338
2,355
2,372

2,730
2,750
2,770
2,790

3,071
3,094
3,116
3,139

10,000
10,050
10,100
10,150

10,050
10,100
10,150
10,200

401
397
394
390

3,409
3,426
3,443
3,461

4,010
4,030
4,050
4,070

4,511
4,534
4,556
4,579

519
519
519
519

3,409
3,426
3,443
3,461

4,010
4,030
4,050
4,070

4,511
4,534
4,556
4,579

7,000
7,050
7,100
7,150

7,050
7,100
7,150
7,200

519
519
519
519

2,389
2,406
2,423
2,440

2,810
2,830
2,850
2,870

3,161
3,184
3,206
3,229

519
519
519
519

2,389
2,406
2,423
2,440

2,810
2,830
2,850
2,870

3,161
3,184
3,206
3,229

10,200
10,250
10,300
10,350

10,250
10,300
10,350
10,400

386
382
378
374

3,461
3,461
3,461
3,461

4,090
4,110
4,130
4,150

4,601
4,624
4,646
4,669

519
519
519
519

3,461
3,461
3,461
3,461

4,090
4,110
4,130
4,150

4,601
4,624
4,646
4,669

7,200
7,250
7,300
7,350

7,250
7,300
7,350
7,400

519
519
519
519

2,457
2,474
2,491
2,508

2,890
2,910
2,930
2,950

3,251
3,274
3,296
3,319

519
519
519
519

2,457
2,474
2,491
2,508

2,890
2,910
2,930
2,950

3,251
3,274
3,296
3,319

10,400
10,450
10,500
10,550

10,450
10,500
10,550
10,600

371
367
363
359

3,461
3,461
3,461
3,461

4,170
4,190
4,210
4,230

4,691
4,714
4,736
4,759

519
519
519
519

3,461
3,461
3,461
3,461

4,170
4,190
4,210
4,230

4,691
4,714
4,736
4,759

7,400
7,450
7,500
7,550

7,450
7,500
7,550
7,600

519
519
519
519

2,525
2,542
2,559
2,576

2,970
2,990
3,010
3,030

3,341
3,364
3,386
3,409

519
519
519
519

2,525
2,542
2,559
2,576

2,970
2,990
3,010
3,030

3,341
3,364
3,386
3,409

10,600
10,650
10,700
10,750

10,650
10,700
10,750
10,800

355
352
348
344

3,461
3,461
3,461
3,461

4,250
4,270
4,290
4,310

4,781
4,804
4,826
4,849

519
519
519
519

3,461
3,461
3,461
3,461

4,250
4,270
4,290
4,310

4,781
4,804
4,826
4,849

7,600
7,650
7,700
7,750

7,650
7,700
7,750
7,800

519
519
519
519

2,593
2,610
2,627
2,644

3,050
3,070
3,090
3,110

3,431
3,454
3,476
3,499

519
519
519
519

2,593
2,610
2,627
2,644

3,050
3,070
3,090
3,110

3,431
3,454
3,476
3,499

10,800
10,850
10,900
10,950

10,850
10,900
10,950
11,000

340
336
332
329

3,461
3,461
3,461
3,461

4,330
4,350
4,370
4,390

4,871
4,894
4,916
4,939

519
519
519
519

3,461
3,461
3,461
3,461

4,330
4,350
4,370
4,390

4,871
4,894
4,916
4,939

7,800
7,850
7,900
7,950

7,850
7,900
7,950
8,000

519
519
519
519

2,661
2,678
2,695
2,712

3,130
3,150
3,170
3,190

3,521
3,544
3,566
3,589

519
519
519
519

2,661
2,678
2,695
2,712

3,130
3,150
3,170
3,190

3,521
3,544
3,566
3,589

11,000
11,050
11,100
11,150

11,050
11,100
11,150
11,200

325
321
317
313

3,461
3,461
3,461
3,461

4,410
4,430
4,450
4,470

4,961
4,984
5,006
5,029

519
519
519
519

3,461
3,461
3,461
3,461

4,410
4,430
4,450
4,470

4,961
4,984
5,006
5,029

8,000
8,050
8,100
8,150

8,050
8,100
8,150
8,200

519
519
519
519

2,729
2,746
2,763
2,780

3,210
3,230
3,250
3,270

3,611
3,634
3,656
3,679

519
519
519
519

2,729
2,746
2,763
2,780

3,210
3,230
3,250
3,270

3,611
3,634
3,656
3,679

11,200
11,250
11,300
11,350

11,250
11,300
11,350
11,400

309
306
302
298

3,461
3,461
3,461
3,461

4,490
4,510
4,530
4,550

5,051
5,074
5,096
5,119

519
519
519
519

3,461
3,461
3,461
3,461

4,490
4,510
4,530
4,550

5,051
5,074
5,096
5,119

8,200
8,250
8,300
8,350

8,250
8,300
8,350
8,400

519
519
519
519

2,797
2,814
2,831
2,848

3,290
3,310
3,330
3,350

3,701
3,724
3,746
3,769

519
519
519
519

2,797
2,814
2,831
2,848

3,290
3,310
3,330
3,350

3,701
3,724
3,746
3,769

11,400
11,450
11,500
11,550

11,450
11,500
11,550
11,600

294
290
286
283

3,461
3,461
3,461
3,461

4,570
4,590
4,610
4,630

5,141
5,164
5,186
5,209

519
519
519
519

3,461
3,461
3,461
3,461

4,570
4,590
4,610
4,630

5,141
5,164
5,186
5,209

8,400
8,450
8,500
8,550

8,450
8,500
8,550
8,600

519
519
516
512

2,865
2,882
2,899
2,916

3,370
3,390
3,410
3,430

3,791
3,814
3,836
3,859

519
519
519
519

2,865
2,882
2,899
2,916

3,370
3,390
3,410
3,430

3,791
3,814
3,836
3,859

11,600
11,650
11,700
11,750

11,650
11,700
11,750
11,800

279
275
271
267

3,461
3,461
3,461
3,461

4,650
4,670
4,690
4,710

5,231
5,254
5,276
5,299

519
519
519
519

3,461
3,461
3,461
3,461

4,650
4,670
4,690
4,710

5,231
5,254
5,276
5,299

8,600
8,650
8,700
8,750

8,650
8,700
8,750
8,800

508
505
501
497

2,933
2,950
2,967
2,984

3,450
3,470
3,490
3,510

3,881
3,904
3,926
3,949

519
519
519
519

2,933
2,950
2,967
2,984

3,450
3,470
3,490
3,510

3,881
3,904
3,926
3,949

11,800
11,850
11,900
11,950

11,850
11,900
11,950
12,000

264
260
256
252

3,461
3,461
3,461
3,461

4,730
4,750
4,770
4,790

5,321
5,344
5,366
5,389

519
519
519
519

3,461
3,461
3,461
3,461

4,730
4,750
4,770
4,790

5,321
5,344
5,366
5,389

(Continued)

- 54 -

Need more information or forms? Visit IRS.gov.

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
the number of children you
have is–
0

At least

*

1

But less
than

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

Your credit is–

1

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and the
number of children you have is–
0

Your credit is–

1

2

3

Your credit is–

12,000
12,050
12,100
12,150

12,050
12,100
12,150
12,200

248
244
241
237

3,461
3,461
3,461
3,461

4,810
4,830
4,850
4,870

5,411
5,434
5,456
5,479

519
519
519
519

3,461
3,461
3,461
3,461

4,810
4,830
4,850
4,870

5,411
5,434
5,456
5,479

15,200
15,250
15,300
15,350

15,250
15,300
15,350
15,400

3
*
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

438
434
430
426

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

12,200
12,250
12,300
12,350

12,250
12,300
12,350
12,400

233
229
225
221

3,461
3,461
3,461
3,461

4,890
4,910
4,930
4,950

5,501
5,524
5,546
5,569

519
519
519
519

3,461
3,461
3,461
3,461

4,890
4,910
4,930
4,950

5,501
5,524
5,546
5,569

15,400
15,450
15,500
15,550

15,450
15,500
15,550
15,600

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

423
419
415
411

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

12,400
12,450
12,500
12,550

12,450
12,500
12,550
12,600

218
214
210
206

3,461
3,461
3,461
3,461

4,970
4,990
5,010
5,030

5,591
5,614
5,636
5,659

519
519
519
519

3,461
3,461
3,461
3,461

4,970
4,990
5,010
5,030

5,591
5,614
5,636
5,659

15,600
15,650
15,700
15,750

15,650
15,700
15,750
15,800

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

407
404
400
396

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

12,600
12,650
12,700
12,750

12,650
12,700
12,750
12,800

202
199
195
191

3,461
3,461
3,461
3,461

5,050
5,070
5,090
5,110

5,681
5,704
5,726
5,749

519
519
519
519

3,461
3,461
3,461
3,461

5,050
5,070
5,090
5,110

5,681
5,704
5,726
5,749

15,800
15,850
15,900
15,950

15,850
15,900
15,950
16,000

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

392
388
384
381

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

12,800
12,850
12,900
12,950

12,850
12,900
12,950
13,000

187
183
179
176

3,461
3,461
3,461
3,461

5,130
5,150
5,170
5,190

5,771
5,794
5,816
5,839

519
519
519
519

3,461
3,461
3,461
3,461

5,130
5,150
5,170
5,190

5,771
5,794
5,816
5,839

16,000
16,050
16,100
16,150

16,050
16,100
16,150
16,200

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

377
373
369
365

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

13,000
13,050
13,100
13,150

13,050
13,100
13,150
13,200

172
168
164
160

3,461
3,461
3,461
3,461

5,210
5,230
5,250
5,270

5,861
5,884
5,906
5,929

519
519
519
519

3,461
3,461
3,461
3,461

5,210
5,230
5,250
5,270

5,861
5,884
5,906
5,929

16,200
16,250
16,300
16,350

16,250
16,300
16,350
16,400

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

361
358
354
350

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

13,200
13,250
13,300
13,350

13,250
13,300
13,350
13,400

156
153
149
145

3,461
3,461
3,461
3,461

5,290
5,310
5,330
5,350

5,951
5,974
5,996
6,019

519
519
519
519

3,461
3,461
3,461
3,461

5,290
5,310
5,330
5,350

5,951
5,974
5,996
6,019

16,400
16,450
16,500
16,550

16,450
16,500
16,550
16,600

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

346
342
339
335

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

13,400
13,450
13,500
13,550

13,450
13,500
13,550
13,600

141
137
133
130

3,461
3,461
3,461
3,461

5,370
5,390
5,410
5,430

6,041
6,064
6,086
6,109

519
519
519
519

3,461
3,461
3,461
3,461

5,370
5,390
5,410
5,430

6,041
6,064
6,086
6,109

16,600
16,650
16,700
16,750

16,650
16,700
16,750
16,800

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

331
327
323
319

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

13,600
13,650
13,700
13,750

13,650
13,700
13,750
13,800

126
122
118
114

3,461
3,461
3,461
3,461

5,450
5,470
5,490
5,510

6,131
6,154
6,176
6,199

519
519
519
519

3,461
3,461
3,461
3,461

5,450
5,470
5,490
5,510

6,131
6,154
6,176
6,199

16,800
16,850
16,900
16,950

16,850
16,900
16,950
17,000

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

316
312
308
304

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

13,800
13,850
13,900
13,950

13,850
13,900
13,950
14,000

111
107
103
99

3,461
3,461
3,461
3,461

5,530
5,550
5,570
5,590

6,221
6,244
6,266
6,289

519
519
519
519

3,461
3,461
3,461
3,461

5,530
5,550
5,570
5,590

6,221
6,244
6,266
6,289

17,000
17,050
17,100
17,150

17,050
17,100
17,150
17,200

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

300
296
293
289

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

14,000
14,050
14,100
14,150

14,050
14,100
14,150
14,200

95
91
88
84

3,461
3,461
3,461
3,461

5,610
5,630
5,650
5,670

6,311
6,334
6,356
6,379

519
519
519
519

3,461
3,461
3,461
3,461

5,610
5,630
5,650
5,670

6,311
6,334
6,356
6,379

17,200
17,250
17,300
17,350

17,250
17,300
17,350
17,400

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

285
281
277
273

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

14,200
14,250
14,300
14,350

14,250
14,300
14,350
14,400

80
76
72
68

3,461
3,461
3,461
3,461

5,690
5,716
5,716
5,716

6,401
6,431
6,431
6,431

514
511
507
503

3,461
3,461
3,461
3,461

5,690
5,716
5,716
5,716

6,401
6,431
6,431
6,431

17,400
17,450
17,500
17,550

17,450
17,500
17,550
17,600

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

270
266
262
258

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

14,400
14,450
14,500
14,550

14,450
14,500
14,550
14,600

65
61
57
53

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

499
495
492
488

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

17,600
17,650
17,700
17,750

17,650
17,700
17,750
17,800

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

254
251
247
243

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

14,600
14,650
14,700
14,750

14,650
14,700
14,750
14,800

49
46
42
38

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

484
480
476
472

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

17,800
17,850
17,900
17,950

17,850
17,900
17,950
18,000

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

239
235
231
228

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

14,800
14,850
14,900
14,950

14,850
14,900
14,950
15,000

34
30
26
23

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

469
465
461
457

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

18,000
18,050
18,100
18,150

18,050
18,100
18,150
18,200

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

224
220
216
212

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

15,000
15,050
15,100
15,150

15,050
15,100
15,150
15,200

19
15
11
7

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

453
449
446
442

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

18,200
18,250
18,300
18,350

18,250
18,300
18,350
18,400

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

208
205
201
197

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

If the amount you are looking up from the worksheet is at least $15,250 but less than $15,270, and you have no qualifying children, your credit is $1.
If the amount you are looking up from the worksheet is $15,270 or more, and you have no qualifying children, you can’t take the credit.

(Continued)

Need more information or forms? Visit IRS.gov.

- 55 -

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
the number of children you
have is–
0

At least

*

1

But less
than

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

3

Your credit is–

18,400
18,450
18,500
18,550

18,450
18,500
18,550
18,600

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

193
189
186
182

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

21,600
21,650
21,700
21,750

21,650
21,700
21,750
21,800

0
0
0
0

2,987
2,979
2,971
2,963

5,092
5,081
5,071
5,060

5,806
5,796
5,785
5,774

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

18,600
18,650
18,700
18,750

18,650
18,700
18,750
18,800

0
0
0
0

3,461
3,461
3,451
3,443

5,716
5,716
5,702
5,692

6,431
6,431
6,417
6,406

178
174
170
166

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

21,800
21,850
21,900
21,950

21,850
21,900
21,950
22,000

0
0
0
0

2,955
2,947
2,939
2,931

5,049
5,039
5,028
5,018

5,764
5,753
5,743
5,732

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

18,800
18,850
18,900
18,950

18,850
18,900
18,950
19,000

0
0
0
0

3,435
3,427
3,419
3,411

5,681
5,671
5,660
5,650

6,396
6,385
6,375
6,364

163
159
155
151

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

22,000
22,050
22,100
22,150

22,050
22,100
22,150
22,200

0
0
0
0

2,923
2,915
2,907
2,900

5,007
4,997
4,986
4,976

5,722
5,711
5,701
5,690

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

19,000
19,050
19,100
19,150

19,050
19,100
19,150
19,200

0
0
0
0

3,403
3,395
3,387
3,379

5,639
5,629
5,618
5,608

6,354
6,343
6,333
6,322

147
143
140
136

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

22,200
22,250
22,300
22,350

22,250
22,300
22,350
22,400

0
0
0
0

2,892
2,884
2,876
2,868

4,965
4,955
4,944
4,934

5,680
5,669
5,659
5,648

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

19,200
19,250
19,300
19,350

19,250
19,300
19,350
19,400

0
0
0
0

3,371
3,363
3,355
3,347

5,597
5,586
5,576
5,565

6,312
6,301
6,290
6,280

132
128
124
120

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

22,400
22,450
22,500
22,550

22,450
22,500
22,550
22,600

0
0
0
0

2,860
2,852
2,844
2,836

4,923
4,913
4,902
4,892

5,638
5,627
5,617
5,606

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

19,400
19,450
19,500
19,550

19,450
19,500
19,550
19,600

0
0
0
0

3,339
3,331
3,323
3,315

5,555
5,544
5,534
5,523

6,269
6,259
6,248
6,238

117
113
109
105

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

22,600
22,650
22,700
22,750

22,650
22,700
22,750
22,800

0
0
0
0

2,828
2,820
2,812
2,804

4,881
4,870
4,860
4,849

5,595
5,585
5,574
5,564

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

19,600
19,650
19,700
19,750

19,650
19,700
19,750
19,800

0
0
0
0

3,307
3,299
3,291
3,283

5,513
5,502
5,492
5,481

6,227
6,217
6,206
6,196

101
98
94
90

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

22,800
22,850
22,900
22,950

22,850
22,900
22,950
23,000

0
0
0
0

2,796
2,788
2,780
2,772

4,839
4,828
4,818
4,807

5,553
5,543
5,532
5,522

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

19,800
19,850
19,900
19,950

19,850
19,900
19,950
20,000

0
0
0
0

3,275
3,267
3,259
3,251

5,471
5,460
5,450
5,439

6,185
6,175
6,164
6,154

86
82
78
75

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

23,000
23,050
23,100
23,150

23,050
23,100
23,150
23,200

0
0
0
0

2,764
2,756
2,748
2,740

4,797
4,786
4,776
4,765

5,511
5,501
5,490
5,480

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

20,000
20,050
20,100
20,150

20,050
20,100
20,150
20,200

0
0
0
0

3,243
3,235
3,227
3,219

5,429
5,418
5,407
5,397

6,143
6,133
6,122
6,111

71
67
63
59

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

23,200
23,250
23,300
23,350

23,250
23,300
23,350
23,400

0
0
0
0

2,732
2,724
2,716
2,708

4,755
4,744
4,734
4,723

5,469
5,459
5,448
5,438

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

20,200
20,250
20,300
20,350

20,250
20,300
20,350
20,400

0
0
0
0

3,211
3,203
3,195
3,187

5,386
5,376
5,365
5,355

6,101
6,090
6,080
6,069

55
52
48
44

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

23,400
23,450
23,500
23,550

23,450
23,500
23,550
23,600

0
0
0
0

2,700
2,692
2,684
2,676

4,712
4,702
4,691
4,681

5,427
5,416
5,406
5,395

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

20,400
20,450
20,500
20,550

20,450
20,500
20,550
20,600

0
0
0
0

3,179
3,171
3,163
3,155

5,344
5,334
5,323
5,313

6,059
6,048
6,038
6,027

40
36
33
29

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

23,600
23,650
23,700
23,750

23,650
23,700
23,750
23,800

0
0
0
0

2,668
2,660
2,652
2,644

4,670
4,660
4,649
4,639

5,385
5,374
5,364
5,353

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

20,600
20,650
20,700
20,750

20,650
20,700
20,750
20,800

0
0
0
0

3,147
3,139
3,131
3,123

5,302
5,292
5,281
5,271

6,017
6,006
5,996
5,985

25
21
17
13

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

23,800
23,850
23,900
23,950

23,850
23,900
23,950
24,000

0
0
0
0

2,636
2,628
2,620
2,612

4,628
4,618
4,607
4,597

5,343
5,332
5,322
5,311

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

20,800
20,850
20,900
20,950

20,850
20,900
20,950
21,000

0
0
0
0

3,115
3,107
3,099
3,091

5,260
5,250
5,239
5,228

5,975
5,964
5,953
5,943

10
6
*
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

24,000
24,050
24,100
24,150

24,050
24,100
24,150
24,200

0
0
0
0

2,604
2,596
2,588
2,580

4,586
4,576
4,565
4,555

5,301
5,290
5,280
5,269

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

21,000
21,050
21,100
21,150

21,050
21,100
21,150
21,200

0
0
0
0

3,083
3,075
3,067
3,059

5,218
5,207
5,197
5,186

5,932
5,922
5,911
5,901

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

24,200
24,250
24,300
24,350

24,250
24,300
24,350
24,400

0
0
0
0

2,572
2,564
2,556
2,548

4,544
4,533
4,523
4,512

5,259
5,248
5,237
5,227

0
0
0
0

3,461
3,461
3,461
3,457†

5,716
5,716
5,716
5,711†

6,431
6,431
6,431
6,425†

21,200
21,250
21,300
21,350

21,250
21,300
21,350
21,400

0
0
0
0

3,051
3,043
3,035
3,027

5,176
5,165
5,155
5,144

5,890
5,880
5,869
5,859

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

24,400
24,450
24,500
24,550

24,450
24,500
24,550
24,600

0
0
0
0

2,540
2,532
2,524
2,516

4,502
4,491
4,481
4,470

5,216
5,206
5,195
5,185

0
0
0
0

3,449
3,441
3,433
3,425

5,700
5,690
5,679
5,669

6,415
6,404
6,394
6,383

21,400
21,450
21,500
21,550

21,450
21,500
21,550
21,600

0
0
0
0

3,019
3,011
3,003
2,995

5,134
5,123
5,113
5,102

5,848
5,838
5,827
5,817

0
0
0
0

3,461
3,461
3,461
3,461

5,716
5,716
5,716
5,716

6,431
6,431
6,431
6,431

24,600
24,650
24,700
24,750

24,650
24,700
24,750
24,800

0
0
0
0

2,508
2,500
2,492
2,484

4,460
4,449
4,439
4,428

5,174
5,164
5,153
5,143

0
0
0
0

3,417
3,409
3,401
3,393

5,658
5,648
5,637
5,626

6,373
6,362
6,352
6,341

If the amount you are looking up from the worksheet is at least $20,900 but less than $20,950, and you have no qualifying children, your credit is $2.
If the amount you are looking up from the worksheet is $20,950 or more, and you have no qualifying children, you can’t take the credit.
† If the amount you are looking up from the worksheet is exactly $24,350, and you have one qualifying child, your credit is $3,461, $5,716 if you have
two qualifying children, and $6,431 if you have three qualifying children.

(Continued)

- 56 -

Need more information or forms? Visit IRS.gov.

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
the number of children you
have is–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

3

Your credit is–

24,800
24,850
24,900
24,950

24,850
24,900
24,950
25,000

0
0
0
0

2,476
2,468
2,460
2,452

4,418
4,407
4,397
4,386

5,132
5,122
5,111
5,101

0
0
0
0

3,385
3,377
3,369
3,361

5,616
5,605
5,595
5,584

6,330
6,320
6,309
6,299

28,000
28,050
28,100
28,150

28,050
28,100
28,150
28,200

0
0
0
0

1,965
1,957
1,949
1,941

3,744
3,733
3,723
3,712

4,458
4,448
4,437
4,427

0
0
0
0

2,874
2,866
2,858
2,850

4,942
4,932
4,921
4,910

5,657
5,646
5,635
5,625

25,000
25,050
25,100
25,150

25,050
25,100
25,150
25,200

0
0
0
0

2,444
2,436
2,428
2,420

4,376
4,365
4,354
4,344

5,090
5,080
5,069
5,058

0
0
0
0

3,353
3,345
3,337
3,329

5,574
5,563
5,553
5,542

6,288
6,278
6,267
6,257

28,200
28,250
28,300
28,350

28,250
28,300
28,350
28,400

0
0
0
0

1,933
1,925
1,917
1,909

3,702
3,691
3,681
3,670

4,416
4,406
4,395
4,385

0
0
0
0

2,842
2,834
2,826
2,818

4,900
4,889
4,879
4,868

5,614
5,604
5,593
5,583

25,200
25,250
25,300
25,350

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

0
0
0
0

2,412
2,404
2,396
2,388

4,333
4,323
4,312
4,302

5,048
5,037
5,027
5,016

0
0
0
0

3,321
3,313
3,305
3,297

5,532
5,521
5,511
5,500

6,246
6,236
6,225
6,215

28,400
28,450
28,500
28,550

28,450
28,500
28,550
28,600

0
0
0
0

1,901
1,893
1,885
1,877

3,659
3,649
3,638
3,628

4,374
4,363
4,353
4,342

0
0
0
0

2,810
2,802
2,794
2,786

4,858
4,847
4,837
4,826

5,572
5,562
5,551
5,541

25,400
25,450
25,500
25,550

25,450
25,500
25,550
25,600

0
0
0
0

2,380
2,372
2,364
2,356

4,291
4,281
4,270
4,260

5,006
4,995
4,985
4,974

0
0
0
0

3,289
3,281
3,273
3,265

5,490
5,479
5,469
5,458

6,204
6,194
6,183
6,173

28,600
28,650
28,700
28,750

28,650
28,700
28,750
28,800

0
0
0
0

1,869
1,861
1,853
1,845

3,617
3,607
3,596
3,586

4,332
4,321
4,311
4,300

0
0
0
0

2,778
2,770
2,762
2,754

4,816
4,805
4,795
4,784

5,530
5,520
5,509
5,499

25,600
25,650
25,700
25,750

25,650
25,700
25,750
25,800

0
0
0
0

2,348
2,340
2,332
2,324

4,249
4,239
4,228
4,218

4,964
4,953
4,943
4,932

0
0
0
0

3,257
3,249
3,241
3,233

5,447
5,437
5,426
5,416

6,162
6,151
6,141
6,130

28,800
28,850
28,900
28,950

28,850
28,900
28,950
29,000

0
0
0
0

1,837
1,829
1,821
1,813

3,575
3,565
3,554
3,544

4,290
4,279
4,269
4,258

0
0
0
0

2,746
2,738
2,730
2,722

4,774
4,763
4,753
4,742

5,488
5,478
5,467
5,456

25,800
25,850
25,900
25,950

25,850
25,900
25,950
26,000

0
0
0
0

2,316
2,308
2,300
2,292

4,207
4,197
4,186
4,175

4,922
4,911
4,900
4,890

0
0
0
0

3,225
3,218
3,210
3,202

5,405
5,395
5,384
5,374

6,120
6,109
6,099
6,088

29,000
29,050
29,100
29,150

29,050
29,100
29,150
29,200

0
0
0
0

1,805
1,797
1,789
1,781

3,533
3,523
3,512
3,502

4,248
4,237
4,227
4,216

0
0
0
0

2,714
2,706
2,698
2,690

4,731
4,721
4,710
4,700

5,446
5,435
5,425
5,414

26,000
26,050
26,100
26,150

26,050
26,100
26,150
26,200

0
0
0
0

2,284
2,276
2,268
2,260

4,165
4,154
4,144
4,133

4,879
4,869
4,858
4,848

0
0
0
0

3,194
3,186
3,178
3,170

5,363
5,353
5,342
5,332

6,078
6,067
6,057
6,046

29,200
29,250
29,300
29,350

29,250
29,300
29,350
29,400

0
0
0
0

1,773
1,765
1,757
1,749

3,491
3,480
3,470
3,459

4,206
4,195
4,184
4,174

0
0
0
0

2,682
2,674
2,666
2,658

4,689
4,679
4,668
4,658

5,404
5,393
5,383
5,372

26,200
26,250
26,300
26,350

26,250
26,300
26,350
26,400

0
0
0
0

2,252
2,244
2,236
2,228

4,123
4,112
4,102
4,091

4,837
4,827
4,816
4,806

0
0
0
0

3,162
3,154
3,146
3,138

5,321
5,311
5,300
5,290

6,036
6,025
6,015
6,004

29,400
29,450
29,500
29,550

29,450
29,500
29,550
29,600

0
0
0
0

1,741
1,733
1,725
1,717

3,449
3,438
3,428
3,417

4,163
4,153
4,142
4,132

0
0
0
0

2,650
2,642
2,634
2,626

4,647
4,637
4,626
4,616

5,362
5,351
5,341
5,330

26,400
26,450
26,500
26,550

26,450
26,500
26,550
26,600

0
0
0
0

2,220
2,212
2,204
2,196

4,081
4,070
4,060
4,049

4,795
4,785
4,774
4,764

0
0
0
0

3,130
3,122
3,114
3,106

5,279
5,268
5,258
5,247

5,994
5,983
5,972
5,962

29,600
29,650
29,700
29,750

29,650
29,700
29,750
29,800

0
0
0
0

1,709
1,701
1,693
1,685

3,407
3,396
3,386
3,375

4,121
4,111
4,100
4,090

0
0
0
0

2,618
2,610
2,602
2,594

4,605
4,595
4,584
4,573

5,320
5,309
5,299
5,288

26,600
26,650
26,700
26,750

26,650
26,700
26,750
26,800

0
0
0
0

2,188
2,180
2,172
2,164

4,039
4,028
4,018
4,007

4,753
4,743
4,732
4,721

0
0
0
0

3,098
3,090
3,082
3,074

5,237
5,226
5,216
5,205

5,951
5,941
5,930
5,920

29,800
29,850
29,900
29,950

29,850
29,900
29,950
30,000

0
0
0
0

1,677
1,669
1,661
1,653

3,365
3,354
3,344
3,333

4,079
4,069
4,058
4,048

0
0
0
0

2,586
2,578
2,570
2,562

4,563
4,552
4,542
4,531

5,277
5,267
5,256
5,246

26,800
26,850
26,900
26,950

26,850
26,900
26,950
27,000

0
0
0
0

2,156
2,148
2,140
2,132

3,996
3,986
3,975
3,965

4,711
4,700
4,690
4,679

0
0
0
0

3,066
3,058
3,050
3,042

5,195
5,184
5,174
5,163

5,909
5,899
5,888
5,878

30,000
30,050
30,100
30,150

30,050
30,100
30,150
30,200

0
0
0
0

1,645
1,637
1,629
1,621

3,323
3,312
3,301
3,291

4,037
4,027
4,016
4,005

0
0
0
0

2,554
2,546
2,538
2,530

4,521
4,510
4,500
4,489

5,235
5,225
5,214
5,204

27,000
27,050
27,100
27,150

27,050
27,100
27,150
27,200

0
0
0
0

2,124
2,116
2,108
2,101

3,954
3,944
3,933
3,923

4,669
4,658
4,648
4,637

0
0
0
0

3,034
3,026
3,018
3,010

5,153
5,142
5,132
5,121

5,867
5,857
5,846
5,836

30,200
30,250
30,300
30,350

30,250
30,300
30,350
30,400

0
0
0
0

1,613
1,605
1,597
1,589

3,280
3,270
3,259
3,249

3,995
3,984
3,974
3,963

0
0
0
0

2,522
2,514
2,506
2,498

4,479
4,468
4,458
4,447

5,193
5,183
5,172
5,162

27,200
27,250
27,300
27,350

27,250
27,300
27,350
27,400

0
0
0
0

2,093
2,085
2,077
2,069

3,912
3,902
3,891
3,881

4,627
4,616
4,606
4,595

0
0
0
0

3,002
2,994
2,986
2,978

5,111
5,100
5,089
5,079

5,825
5,814
5,804
5,793

30,400
30,450
30,500
30,550

30,450
30,500
30,550
30,600

0
0
0
0

1,581
1,573
1,565
1,557

3,238
3,228
3,217
3,207

3,953
3,942
3,932
3,921

0
0
0
0

2,490
2,482
2,474
2,466

4,437
4,426
4,416
4,405

5,151
5,141
5,130
5,120

27,400
27,450
27,500
27,550

27,450
27,500
27,550
27,600

0
0
0
0

2,061
2,053
2,045
2,037

3,870
3,860
3,849
3,839

4,585
4,574
4,564
4,553

0
0
0
0

2,970
2,962
2,954
2,946

5,068
5,058
5,047
5,037

5,783
5,772
5,762
5,751

30,600
30,650
30,700
30,750

30,650
30,700
30,750
30,800

0
0
0
0

1,549
1,541
1,533
1,525

3,196
3,186
3,175
3,165

3,911
3,900
3,890
3,879

0
0
0
0

2,458
2,450
2,442
2,434

4,394
4,384
4,373
4,363

5,109
5,098
5,088
5,077

27,600
27,650
27,700
27,750

27,650
27,700
27,750
27,800

0
0
0
0

2,029
2,021
2,013
2,005

3,828
3,817
3,807
3,796

4,542
4,532
4,521
4,511

0
0
0
0

2,938
2,930
2,922
2,914

5,026
5,016
5,005
4,995

5,741
5,730
5,720
5,709

30,800
30,850
30,900
30,950

30,850
30,900
30,950
31,000

0
0
0
0

1,517
1,509
1,501
1,493

3,154
3,144
3,133
3,122

3,869
3,858
3,847
3,837

0
0
0
0

2,426
2,419
2,411
2,403

4,352
4,342
4,331
4,321

5,067
5,056
5,046
5,035

27,800
27,850
27,900
27,950

27,850
27,900
27,950
28,000

0
0
0
0

1,997
1,989
1,981
1,973

3,786
3,775
3,765
3,754

4,500
4,490
4,479
4,469

0
0
0
0

2,906
2,898
2,890
2,882

4,984
4,974
4,963
4,953

5,699
5,688
5,678
5,667

31,000
31,050
31,100
31,150

31,050
31,100
31,150
31,200

0
0
0
0

1,485
1,477
1,469
1,461

3,112
3,101
3,091
3,080

3,826
3,816
3,805
3,795

0
0
0
0

2,395
2,387
2,379
2,371

4,310
4,300
4,289
4,279

5,025
5,014
5,004
4,993

(Continued)

Need more information or forms? Visit IRS.gov.

- 57 -

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
the number of children you
have is–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

3

Your credit is–

31,200
31,250
31,300
31,350

31,250
31,300
31,350
31,400

0
0
0
0

1,453
1,445
1,437
1,429

3,070
3,059
3,049
3,038

3,784
3,774
3,763
3,753

0
0
0
0

2,363
2,355
2,347
2,339

4,268
4,258
4,247
4,237

4,983
4,972
4,962
4,951

34,400
34,450
34,500
34,550

34,450
34,500
34,550
34,600

0
0
0
0

942
934
926
918

2,396
2,385
2,375
2,364

3,110
3,100
3,089
3,079

0
0
0
0

1,851
1,843
1,835
1,827

3,594
3,584
3,573
3,563

4,309
4,298
4,288
4,277

31,400
31,450
31,500
31,550

31,450
31,500
31,550
31,600

0
0
0
0

1,421
1,413
1,405
1,397

3,028
3,017
3,007
2,996

3,742
3,732
3,721
3,711

0
0
0
0

2,331
2,323
2,315
2,307

4,226
4,215
4,205
4,194

4,941
4,930
4,919
4,909

34,600
34,650
34,700
34,750

34,650
34,700
34,750
34,800

0
0
0
0

910
902
894
886

2,354
2,343
2,333
2,322

3,068
3,058
3,047
3,037

0
0
0
0

1,819
1,811
1,803
1,795

3,552
3,542
3,531
3,520

4,267
4,256
4,246
4,235

31,600
31,650
31,700
31,750

31,650
31,700
31,750
31,800

0
0
0
0

1,389
1,381
1,373
1,365

2,986
2,975
2,965
2,954

3,700
3,690
3,679
3,668

0
0
0
0

2,299
2,291
2,283
2,275

4,184
4,173
4,163
4,152

4,898
4,888
4,877
4,867

34,800
34,850
34,900
34,950

34,850
34,900
34,950
35,000

0
0
0
0

878
870
862
854

2,312
2,301
2,291
2,280

3,026
3,016
3,005
2,995

0
0
0
0

1,787
1,779
1,771
1,763

3,510
3,499
3,489
3,478

4,224
4,214
4,203
4,193

31,800
31,850
31,900
31,950

31,850
31,900
31,950
32,000

0
0
0
0

1,357
1,349
1,341
1,333

2,943
2,933
2,922
2,912

3,658
3,647
3,637
3,626

0
0
0
0

2,267
2,259
2,251
2,243

4,142
4,131
4,121
4,110

4,856
4,846
4,835
4,825

35,000
35,050
35,100
35,150

35,050
35,100
35,150
35,200

0
0
0
0

846
838
830
822

2,270
2,259
2,248
2,238

2,984
2,974
2,963
2,952

0
0
0
0

1,755
1,747
1,739
1,731

3,468
3,457
3,447
3,436

4,182
4,172
4,161
4,151

32,000
32,050
32,100
32,150

32,050
32,100
32,150
32,200

0
0
0
0

1,325
1,317
1,309
1,302

2,901
2,891
2,880
2,870

3,616
3,605
3,595
3,584

0
0
0
0

2,235
2,227
2,219
2,211

4,100
4,089
4,079
4,068

4,814
4,804
4,793
4,783

35,200
35,250
35,300
35,350

35,250
35,300
35,350
35,400

0
0
0
0

814
806
798
790

2,227
2,217
2,206
2,196

2,942
2,931
2,921
2,910

0
0
0
0

1,723
1,715
1,707
1,699

3,426
3,415
3,405
3,394

4,140
4,130
4,119
4,109

32,200
32,250
32,300
32,350

32,250
32,300
32,350
32,400

0
0
0
0

1,294
1,286
1,278
1,270

2,859
2,849
2,838
2,828

3,574
3,563
3,553
3,542

0
0
0
0

2,203
2,195
2,187
2,179

4,058
4,047
4,036
4,026

4,772
4,761
4,751
4,740

35,400
35,450
35,500
35,550

35,450
35,500
35,550
35,600

0
0
0
0

782
774
766
758

2,185
2,175
2,164
2,154

2,900
2,889
2,879
2,868

0
0
0
0

1,691
1,683
1,675
1,667

3,384
3,373
3,363
3,352

4,098
4,088
4,077
4,067

32,400
32,450
32,500
32,550

32,450
32,500
32,550
32,600

0
0
0
0

1,262
1,254
1,246
1,238

2,817
2,807
2,796
2,786

3,532
3,521
3,511
3,500

0
0
0
0

2,171
2,163
2,155
2,147

4,015
4,005
3,994
3,984

4,730
4,719
4,709
4,698

35,600
35,650
35,700
35,750

35,650
35,700
35,750
35,800

0
0
0
0

750
742
734
726

2,143
2,133
2,122
2,112

2,858
2,847
2,837
2,826

0
0
0
0

1,659
1,651
1,643
1,635

3,341
3,331
3,320
3,310

4,056
4,045
4,035
4,024

32,600
32,650
32,700
32,750

32,650
32,700
32,750
32,800

0
0
0
0

1,230
1,222
1,214
1,206

2,775
2,764
2,754
2,743

3,489
3,479
3,468
3,458

0
0
0
0

2,139
2,131
2,123
2,115

3,973
3,963
3,952
3,942

4,688
4,677
4,667
4,656

35,800
35,850
35,900
35,950

35,850
35,900
35,950
36,000

0
0
0
0

718
710
702
694

2,101
2,091
2,080
2,069

2,816
2,805
2,794
2,784

0
0
0
0

1,627
1,620
1,612
1,604

3,299
3,289
3,278
3,268

4,014
4,003
3,993
3,982

32,800
32,850
32,900
32,950

32,850
32,900
32,950
33,000

0
0
0
0

1,198
1,190
1,182
1,174

2,733
2,722
2,712
2,701

3,447
3,437
3,426
3,416

0
0
0
0

2,107
2,099
2,091
2,083

3,931
3,921
3,910
3,900

4,646
4,635
4,625
4,614

36,000
36,050
36,100
36,150

36,050
36,100
36,150
36,200

0
0
0
0

686
678
670
662

2,059
2,048
2,038
2,027

2,773
2,763
2,752
2,742

0
0
0
0

1,596
1,588
1,580
1,572

3,257
3,247
3,236
3,226

3,972
3,961
3,951
3,940

33,000
33,050
33,100
33,150

33,050
33,100
33,150
33,200

0
0
0
0

1,166
1,158
1,150
1,142

2,691
2,680
2,670
2,659

3,405
3,395
3,384
3,374

0
0
0
0

2,075
2,067
2,059
2,051

3,889
3,879
3,868
3,857

4,604
4,593
4,582
4,572

36,200
36,250
36,300
36,350

36,250
36,300
36,350
36,400

0
0
0
0

654
646
638
630

2,017
2,006
1,996
1,985

2,731
2,721
2,710
2,700

0
0
0
0

1,564
1,556
1,548
1,540

3,215
3,205
3,194
3,184

3,930
3,919
3,909
3,898

33,200
33,250
33,300
33,350

33,250
33,300
33,350
33,400

0
0
0
0

1,134
1,126
1,118
1,110

2,649
2,638
2,628
2,617

3,363
3,353
3,342
3,332

0
0
0
0

2,043
2,035
2,027
2,019

3,847
3,836
3,826
3,815

4,561
4,551
4,540
4,530

36,400
36,450
36,500
36,550

36,450
36,500
36,550
36,600

0
0
0
0

622
614
606
598

1,975
1,964
1,954
1,943

2,689
2,679
2,668
2,658

0
0
0
0

1,532
1,524
1,516
1,508

3,173
3,162
3,152
3,141

3,888
3,877
3,866
3,856

33,400
33,450
33,500
33,550

33,450
33,500
33,550
33,600

0
0
0
0

1,102
1,094
1,086
1,078

2,606
2,596
2,585
2,575

3,321
3,310
3,300
3,289

0
0
0
0

2,011
2,003
1,995
1,987

3,805
3,794
3,784
3,773

4,519
4,509
4,498
4,488

36,600
36,650
36,700
36,750

36,650
36,700
36,750
36,800

0
0
0
0

590
582
574
566

1,933
1,922
1,912
1,901

2,647
2,637
2,626
2,615

0
0
0
0

1,500
1,492
1,484
1,476

3,131
3,120
3,110
3,099

3,845
3,835
3,824
3,814

33,600
33,650
33,700
33,750

33,650
33,700
33,750
33,800

0
0
0
0

1,070
1,062
1,054
1,046

2,564
2,554
2,543
2,533

3,279
3,268
3,258
3,247

0
0
0
0

1,979
1,971
1,963
1,955

3,763
3,752
3,742
3,731

4,477
4,467
4,456
4,446

36,800
36,850
36,900
36,950

36,850
36,900
36,950
37,000

0
0
0
0

558
550
542
534

1,890
1,880
1,869
1,859

2,605
2,594
2,584
2,573

0
0
0
0

1,468
1,460
1,452
1,444

3,089
3,078
3,068
3,057

3,803
3,793
3,782
3,772

33,800
33,850
33,900
33,950

33,850
33,900
33,950
34,000

0
0
0
0

1,038
1,030
1,022
1,014

2,522
2,512
2,501
2,491

3,237
3,226
3,216
3,205

0
0
0
0

1,947
1,939
1,931
1,923

3,721
3,710
3,700
3,689

4,435
4,425
4,414
4,403

37,000
37,050
37,100
37,150

37,050
37,100
37,150
37,200

0
0
0
0

526
518
510
503

1,848
1,838
1,827
1,817

2,563
2,552
2,542
2,531

0
0
0
0

1,436
1,428
1,420
1,412

3,047
3,036
3,026
3,015

3,761
3,751
3,740
3,730

34,000
34,050
34,100
34,150

34,050
34,100
34,150
34,200

0
0
0
0

1,006
998
990
982

2,480
2,470
2,459
2,449

3,195
3,184
3,174
3,163

0
0
0
0

1,915
1,907
1,899
1,891

3,678
3,668
3,657
3,647

4,393
4,382
4,372
4,361

37,200
37,250
37,300
37,350

37,250
37,300
37,350
37,400

0
0
0
0

495
487
479
471

1,806
1,796
1,785
1,775

2,521
2,510
2,500
2,489

0
0
0
0

1,404
1,396
1,388
1,380

3,005
2,994
2,983
2,973

3,719
3,708
3,698
3,687

34,200
34,250
34,300
34,350

34,250
34,300
34,350
34,400

0
0
0
0

974
966
958
950

2,438
2,427
2,417
2,406

3,153
3,142
3,131
3,121

0
0
0
0

1,883
1,875
1,867
1,859

3,636
3,626
3,615
3,605

4,351
4,340
4,330
4,319

37,400
37,450
37,500
37,550

37,450
37,500
37,550
37,600

0
0
0
0

463
455
447
439

1,764
1,754
1,743
1,733

2,479
2,468
2,458
2,447

0
0
0
0

1,372
1,364
1,356
1,348

2,962
2,952
2,941
2,931

3,677
3,666
3,656
3,645

(Continued)

- 58 -

Need more information or forms? Visit IRS.gov.

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
the number of children you
have is–
0

At least

*

1

But less
than

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

3

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

3

Your credit is–

37,600
37,650
37,700
37,750

37,650
37,700
37,750
37,800

0
0
0
0

431
423
415
407

1,722
1,711
1,701
1,690

2,436
2,426
2,415
2,405

0
0
0
0

1,340
1,332
1,324
1,316

2,920
2,910
2,899
2,889

3,635
3,624
3,614
3,603

40,800
40,850
40,900
40,950

40,850
40,900
40,950
41,000

0
0
0
0

0
0
0
0

1,048
1,038
1,027
1,016

1,763
1,752
1,741
1,731

0
0
0
0

828
821
813
805

2,246
2,236
2,225
2,215

2,961
2,950
2,940
2,929

37,800
37,850
37,900
37,950

37,850
37,900
37,950
38,000

0
0
0
0

399
391
383
375

1,680
1,669
1,659
1,648

2,394
2,384
2,373
2,363

0
0
0
0

1,308
1,300
1,292
1,284

2,878
2,868
2,857
2,847

3,593
3,582
3,572
3,561

41,000
41,050
41,100
41,150

41,050
41,100
41,150
41,200

0
0
0
0

0
0
0
0

1,006
995
985
974

1,720
1,710
1,699
1,689

0
0
0
0

797
789
781
773

2,204
2,194
2,183
2,173

2,919
2,908
2,898
2,887

38,000
38,050
38,100
38,150

38,050
38,100
38,150
38,200

0
0
0
0

367
359
351
343

1,638
1,627
1,617
1,606

2,352
2,342
2,331
2,321

0
0
0
0

1,276
1,268
1,260
1,252

2,836
2,826
2,815
2,804

3,551
3,540
3,529
3,519

41,200
41,250
41,300
41,350

41,250
41,300
41,350
41,400

0
0
0
0

0
0
0
0

964
953
943
932

1,678
1,668
1,657
1,647

0
0
0
0

765
757
749
741

2,162
2,152
2,141
2,131

2,877
2,866
2,856
2,845

38,200
38,250
38,300
38,350

38,250
38,300
38,350
38,400

0
0
0
0

335
327
319
311

1,596
1,585
1,575
1,564

2,310
2,300
2,289
2,279

0
0
0
0

1,244
1,236
1,228
1,220

2,794
2,783
2,773
2,762

3,508
3,498
3,487
3,477

41,400
41,450
41,500
41,550

41,450
41,500
41,550
41,600

0
0
0
0

0
0
0
0

922
911
901
890

1,636
1,626
1,615
1,605

0
0
0
0

733
725
717
709

2,120
2,109
2,099
2,088

2,835
2,824
2,813
2,803

38,400
38,450
38,500
38,550

38,450
38,500
38,550
38,600

0
0
0
0

303
295
287
279

1,553
1,543
1,532
1,522

2,268
2,257
2,247
2,236

0
0
0
0

1,212
1,204
1,196
1,188

2,752
2,741
2,731
2,720

3,466
3,456
3,445
3,435

41,600
41,650
41,700
41,750

41,650
41,700
41,750
41,800

0
0
0
0

0
0
0
0

880
869
859
848

1,594
1,584
1,573
1,562

0
0
0
0

701
693
685
677

2,078
2,067
2,057
2,046

2,792
2,782
2,771
2,761

38,600
38,650
38,700
38,750

38,650
38,700
38,750
38,800

0
0
0
0

271
263
255
247

1,511
1,501
1,490
1,480

2,226
2,215
2,205
2,194

0
0
0
0

1,180
1,172
1,164
1,156

2,710
2,699
2,689
2,678

3,424
3,414
3,403
3,393

41,800
41,850
41,900
41,950

41,850
41,900
41,950
42,000

0
0
0
0

0
0
0
0

837
827
816
806

1,552
1,541
1,531
1,520

0
0
0
0

669
661
653
645

2,036
2,025
2,015
2,004

2,750
2,740
2,729
2,719

38,800
38,850
38,900
38,950

38,850
38,900
38,950
39,000

0
0
0
0

239
231
223
215

1,469
1,459
1,448
1,438

2,184
2,173
2,163
2,152

0
0
0
0

1,148
1,140
1,132
1,124

2,668
2,657
2,647
2,636

3,382
3,372
3,361
3,350

42,000
42,050
42,100
42,150

42,050
42,100
42,150
42,200

0
0
0
0

0
0
0
0

795
785
774
764

1,510
1,499
1,489
1,478

0
0
0
0

637
629
621
613

1,994
1,983
1,973
1,962

2,708
2,698
2,687
2,677

39,000
39,050
39,100
39,150

39,050
39,100
39,150
39,200

0
0
0
0

207
199
191
183

1,427
1,417
1,406
1,396

2,142
2,131
2,121
2,110

0
0
0
0

1,116
1,108
1,100
1,092

2,625
2,615
2,604
2,594

3,340
3,329
3,319
3,308

42,200
42,250
42,300
42,350

42,250
42,300
42,350
42,400

0
0
0
0

0
0
0
0

753
743
732
722

1,468
1,457
1,447
1,436

0
0
0
0

605
597
589
581

1,952
1,941
1,930
1,920

2,666
2,655
2,645
2,634

39,200
39,250
39,300
39,350

39,250
39,300
39,350
39,400

0
0
0
0

175
167
159
151

1,385
1,374
1,364
1,353

2,100
2,089
2,078
2,068

0
0
0
0

1,084
1,076
1,068
1,060

2,583
2,573
2,562
2,552

3,298
3,287
3,277
3,266

42,400
42,450
42,500
42,550

42,450
42,500
42,550
42,600

0
0
0
0

0
0
0
0

711
701
690
680

1,426
1,415
1,405
1,394

0
0
0
0

573
565
557
549

1,909
1,899
1,888
1,878

2,624
2,613
2,603
2,592

39,400
39,450
39,500
39,550

39,450
39,500
39,550
39,600

0
0
0
0

143
135
127
119

1,343
1,332
1,322
1,311

2,057
2,047
2,036
2,026

0
0
0
0

1,052
1,044
1,036
1,028

2,541
2,531
2,520
2,510

3,256
3,245
3,235
3,224

42,600
42,650
42,700
42,750

42,650
42,700
42,750
42,800

0
0
0
0

0
0
0
0

669
658
648
637

1,383
1,373
1,362
1,352

0
0
0
0

541
533
525
517

1,867
1,857
1,846
1,836

2,582
2,571
2,561
2,550

39,600
39,650
39,700
39,750

39,650
39,700
39,750
39,800

0
0
0
0

111
103
95
87

1,301
1,290
1,280
1,269

2,015
2,005
1,994
1,984

0
0
0
0

1,020
1,012
1,004
996

2,499
2,489
2,478
2,467

3,214
3,203
3,193
3,182

42,800
42,850
42,900
42,950

42,850
42,900
42,950
43,000

0
0
0
0

0
0
0
0

627
616
606
595

1,341
1,331
1,320
1,310

0
0
0
0

509
501
493
485

1,825
1,815
1,804
1,794

2,540
2,529
2,519
2,508

39,800
39,850
39,900
39,950

39,850
39,900
39,950
40,000

0
0
0
0

79
71
63
55

1,259
1,248
1,238
1,227

1,973
1,963
1,952
1,942

0
0
0
0

988
980
972
964

2,457
2,446
2,436
2,425

3,171
3,161
3,150
3,140

43,000
43,050
43,100
43,150

43,050
43,100
43,150
43,200

0
0
0
0

0
0
0
0

585
574
564
553

1,299
1,289
1,278
1,268

0
0
0
0

477
469
461
453

1,783
1,773
1,762
1,751

2,498
2,487
2,476
2,466

40,000
40,050
40,100
40,150

40,050
40,100
40,150
40,200

0
0
0
0

47
39
31
23

1,217
1,206
1,195
1,185

1,931
1,921
1,910
1,899

0
0
0
0

956
948
940
932

2,415
2,404
2,394
2,383

3,129
3,119
3,108
3,098

43,200
43,250
43,300
43,350

43,250
43,300
43,350
43,400

0
0
0
0

0
0
0
0

543
532
522
511

1,257
1,247
1,236
1,226

0
0
0
0

445
437
429
421

1,741
1,730
1,720
1,709

2,455
2,445
2,434
2,424

40,200
40,250
40,300
40,350

40,250
40,300
40,350
40,400

0
0
0
0

15
7
*
0

1,174
1,164
1,153
1,143

1,889
1,878
1,868
1,857

0
0
0
0

924
916
908
900

2,373
2,362
2,352
2,341

3,087
3,077
3,066
3,056

43,400
43,450
43,500
43,550

43,450
43,500
43,550
43,600

0
0
0
0

0
0
0
0

500
490
479
469

1,215
1,204
1,194
1,183

0
0
0
0

413
405
397
389

1,699
1,688
1,678
1,667

2,413
2,403
2,392
2,382

40,400
40,450
40,500
40,550

40,450
40,500
40,550
40,600

0
0
0
0

0
0
0
0

1,132
1,122
1,111
1,101

1,847
1,836
1,826
1,815

0
0
0
0

892
884
876
868

2,331
2,320
2,310
2,299

3,045
3,035
3,024
3,014

43,600
43,650
43,700
43,750

43,650
43,700
43,750
43,800

0
0
0
0

0
0
0
0

458
448
437
427

1,173
1,162
1,152
1,141

0
0
0
0

381
373
365
357

1,657
1,646
1,636
1,625

2,371
2,361
2,350
2,340

40,600
40,650
40,700
40,750

40,650
40,700
40,750
40,800

0
0
0
0

0
0
0
0

1,090
1,080
1,069
1,059

1,805
1,794
1,784
1,773

0
0
0
0

860
852
844
836

2,288
2,278
2,267
2,257

3,003
2,992
2,982
2,971

43,800
43,850
43,900
43,950

43,850
43,900
43,950
44,000

0
0
0
0

0
0
0
0

416
406
395
385

1,131
1,120
1,110
1,099

0
0
0
0

349
341
333
325

1,615
1,604
1,594
1,583

2,329
2,319
2,308
2,297

If the amount you are looking up from the worksheet is at least $40,300 but less than $40,320, and you have one qualifying child, your credit is $2. If
the amount you are looking up from the worksheet is $40,320 or more, and you have one qualifying child, you can’t take the credit.

(Continued)

Need more information or forms? Visit IRS.gov.

- 59 -

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
the number of children you
have is–
0

At least

*
**
***

1

But less
than

2

3

And your filing status is–

Married filing jointly and the
number of children you have is–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

Your credit is–

At least

1

But less
than

2

Married filing jointly and the
number of children you have is–

3

0

1

Your credit is–

2

3

Your credit is–

44,000
44,050
44,100
44,150

44,050
44,100
44,150
44,200

0
0
0
0

0
0
0
0

374
364
353
343

1,089
1,078
1,068
1,057

0
0
0
0

317
309
301
293

1,572
1,562
1,551
1,541

2,287
2,276
2,266
2,255

46,800
46,850
46,900
46,950

46,850
46,900
46,950
47,000

0
0
0
0

0
0
0
0

0
0
0
0

499
488
478
467

0
0
0
0

0
0
0
0

983
972
962
951

1,697
1,687
1,676
1,666

44,200
44,250
44,300
44,350

44,250
44,300
44,350
44,400

0
0
0
0

0
0
0
0

332
321
311
300

1,047
1,036
1,025
1,015

0
0
0
0

285
277
269
261

1,530
1,520
1,509
1,499

2,245
2,234
2,224
2,213

47,000
47,050
47,100
47,150

47,050
47,100
47,150
47,200

0
0
0
0

0
0
0
0

0
0
0
0

457
446
436
425

0
0
0
0

0
0
0
0

941
930
920
909

1,655
1,645
1,634
1,624

44,400
44,450
44,500
44,550

44,450
44,500
44,550
44,600

0
0
0
0

0
0
0
0

290
279
269
258

1,004
994
983
973

0
0
0
0

253
245
237
229

1,488
1,478
1,467
1,457

2,203
2,192
2,182
2,171

47,200
47,250
47,300
47,350

47,250
47,300
47,350
47,400

0
0
0
0

0
0
0
0

0
0
0
0

415
404
394
383

0
0
0
0

0
0
0
0

899
888
877
867

1,613
1,602
1,592
1,581

44,600
44,650
44,700
44,750

44,650
44,700
44,750
44,800

0
0
0
0

0
0
0
0

248
237
227
216

962
952
941
931

0
0
0
0

221
213
205
197

1,446
1,436
1,425
1,414

2,161
2,150
2,140
2,129

47,400
47,450
47,500
47,550

47,450
47,500
47,550
47,600

0
0
0
0

0
0
0
0

0
0
0
0

373
362
352
341

0
0
0
0

0
0
0
0

856
846
835
825

1,571
1,560
1,550
1,539

44,800
44,850
44,900
44,950

44,850
44,900
44,950
45,000

0
0
0
0

0
0
0
0

206
195
185
174

920
910
899
889

0
0
0
0

189
181
173
165

1,404
1,393
1,383
1,372

2,118
2,108
2,097
2,087

47,600
47,650
47,700
47,750

47,650
47,700
47,750
47,800

0
0
0
0

0
0
0
0

0
0
0
0

330
320
309
299

0
0
0
0

0
0
0
0

814
804
793
783

1,529
1,518
1,508
1,497

45,000
45,050
45,100
45,150

45,050
45,100
45,150
45,200

0
0
0
0

0
0
0
0

164
153
142
132

878
868
857
846

0
0
0
0

157
149
141
133

1,362
1,351
1,341
1,330

2,076
2,066
2,055
2,045

47,800
47,850
47,900
47,950

47,850
47,900
47,950
48,000

0
0
0
0

0
0
0
0

0
0
0
0

288
278
267
257

0
0
0
0

0
0
0
0

772
762
751
741

1,487
1,476
1,466
1,455

45,200
45,250
45,300
45,350

45,250
45,300
45,350
45,400

0
0
0
0

0
0
0
0

121
111
100
90

836
825
815
804

0
0
0
0

125
117
109
101

1,320
1,309
1,299
1,288

2,034
2,024
2,013
2,003

48,000
48,050
48,100
48,150

48,050
48,100
48,150
48,200

0
0
0
0

0
0
0
0

0
0
0
0

246
236
225
215

0
0
0
0

0
0
0
0

730
720
709
698

1,445
1,434
1,423
1,413

45,400
45,450
45,500
45,550

45,450
45,500
45,550
45,600

0
0
0
0

0
0
0
0

79
69
58
48

794
783
773
762

0
0
0
0

93
85
77
69

1,278
1,267
1,257
1,246

1,992
1,982
1,971
1,961

48,200
48,250
48,300
48,350

48,250
48,300
48,350
48,400

0
0
0
0

0
0
0
0

0
0
0
0

204
194
183
173

0
0
0
0

0
0
0
0

688
677
667
656

1,402
1,392
1,381
1,371

45,600
45,650
45,700
45,750

45,650
45,700
45,750
45,800

0
0
0
0

0
0
0
0

37
27
16
6

752
741
731
720

0
0
0
0

61
53
45
37

1,235
1,225
1,214
1,204

1,950
1,939
1,929
1,918

48,400
48,450
48,500
48,550

48,450
48,500
48,550
48,600

0
0
0
0

0
0
0
0

0
0
0
0

162
151
141
130

0
0
0
0

0
0
0
0

646
635
625
614

1,360
1,350
1,339
1,329

45,800
45,850
45,900
45,950

45,850
45,900
45,950
46,000

0
0
0
0

0
0
0
0

*
0
0
0

710
699
688
678

0
0
0
0

29
22
14
6

1,193
1,183
1,172
1,162

1,908
1,897
1,887
1,876

48,600
48,650
48,700
48,750

48,650
48,700
48,750
48,800

0
0
0
0

0
0
0
0

0
0
0
0

120
109
99
88

0
0
0
0

0
0
0
0

604
593
583
572

1,318
1,308
1,297
1,287

46,000
46,050
46,100
46,150

46,050
46,100
46,150
46,200

0
0
0
0

0
0
0
0

0
0
0
0

667
657
646
636

0
0
0
0

**
0
0
0

1,151
1,141
1,130
1,120

1,866
1,855
1,845
1,834

48,800
48,850
48,900
48,950

48,850
48,900
48,950
49,000

0
0
0
0

0
0
0
0

0
0
0
0

78
67
57
46

0
0
0
0

0
0
0
0

562
551
541
530

1,276
1,266
1,255
1,244

46,200
46,250
46,300
46,350

46,250
46,300
46,350
46,400

0
0
0
0

0
0
0
0

0
0
0
0

625
615
604
594

0
0
0
0

0
0
0
0

1,109
1,099
1,088
1,078

1,824
1,813
1,803
1,792

49,000
49,050
49,100
49,150

49,050
49,100
49,150
49,200

0
0
0
0

0
0
0
0

0
0
0
0

36
25
15
***

0
0
0
0

0
0
0
0

519
509
498
488

1,234
1,223
1,213
1,202

46,400
46,450
46,500
46,550

46,450
46,500
46,550
46,600

0
0
0
0

0
0
0
0

0
0
0
0

583
573
562
552

0
0
0
0

0
0
0
0

1,067
1,056
1,046
1,035

1,782
1,771
1,760
1,750

49,200
49,250
49,300
49,350

49,250
49,300
49,350
49,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

477
467
456
446

1,192
1,181
1,171
1,160

46,600
46,650
46,700
46,750

46,650
46,700
46,750
46,800

0
0
0
0

0
0
0
0

0
0
0
0

541
531
520
509

0
0
0
0

0
0
0
0

1,025
1,014
1,004
993

1,739
1,729
1,718
1,708

49,400
49,450
49,500
49,550

49,450
49,500
49,550
49,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

435
425
414
404

1,150
1,139
1,129
1,118

If the amount you are looking up from the worksheet is at least $45,800 but less than $45,802, and you have two qualifying children, your credit is $0.
If the amount you are looking up from the worksheet is $45,802 or more, and you have two qualifying children, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $46,000 but less than $46,010, and you have one qualifying child, your credit is $1. If
the amount you are looking up from the worksheet is $46,010 or more, and you have one qualifying child, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $49,150 but less than $49,194, and you have three or more qualifying children, your
credit is $5. If the amount you are looking up from the worksheet is $49,194 or more, and you have three or more qualifying children, you can’t take
the credit.

(Continued)

- 60 -

Need more information or forms? Visit IRS.gov.

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)
And your filing status is–

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

At least

*

1

But less
than

2

Married filing jointly and the
number of children you have is–

3

0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
0

3
At least

Your credit is–

1

But less
than

2

Married filing jointly and the
number of children you have is–

3

0

1

Your credit is–

2

3

Your credit is–

49,600
49,650
49,700
49,750

49,650
49,700
49,750
49,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

393
383
372
361

1,108
1,097
1,087
1,076

52,400
52,450
52,500
52,550

52,450
52,500
52,550
52,600

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
0
0
0

518
507
497
486

49,800
49,850
49,900
49,950

49,850
49,900
49,950
50,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

351
340
330
319

1,065
1,055
1,044
1,034

52,600
52,650
52,700
52,750

52,650
52,700
52,750
52,800

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
0
0
0

476
465
455
444

50,000
50,050
50,100
50,150

50,050
50,100
50,150
50,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

309
298
288
277

1,023
1,013
1,002
992

52,800
52,850
52,900
52,950

52,850
52,900
52,950
53,000

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
0
0
0

434
423
413
402

50,200
50,250
50,300
50,350

50,250
50,300
50,350
50,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

267
256
246
235

981
971
960
950

53,000
53,050
53,100
53,150

53,050
53,100
53,150
53,200

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
0
0
0

392
381
370
360

50,400
50,450
50,500
50,550

50,450
50,500
50,550
50,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

225
214
204
193

939
929
918
908

53,200
53,250
53,300
53,350

53,250
53,300
53,350
53,400

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
0
0
0

349
339
328
318

50,600
50,650
50,700
50,750

50,650
50,700
50,750
50,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

182
172
161
151

897
886
876
865

53,400
53,450
53,500
53,550

53,450
53,500
53,550
53,600

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
0
0
0

307
297
286
276

50,800
50,850
50,900
50,950

50,850
50,900
50,950
51,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

140
130
119
109

855
844
834
823

53,600
53,650
53,700
53,750

53,650
53,700
53,750
53,800

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
0
0
0

265
255
244
234

51,000
51,050
51,100
51,150

51,050
51,100
51,150
51,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

98
88
77
67

813
802
792
781

53,800
53,850
53,900
53,950

53,850
53,900
53,950
54,000

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
0
0
0

223
213
202
191

51,200
51,250
51,300
51,350

51,250
51,300
51,350
51,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

56
46
35
25

771
760
750
739

54,000
54,050
54,100
54,150

54,050
54,100
54,150
54,200

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
0
0
0

181
170
160
149

51,400
51,450
51,500
51,550

51,450
51,500
51,550
51,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

14
*
0
0

729
718
707
697

54,200
54,250
54,300
54,350

54,250
54,300
54,350
54,400

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
0
0
0

139
128
118
107

51,600
51,650
51,700
51,750

51,650
51,700
51,750
51,800

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
0
0
0

686
676
665
655

54,400
54,450
54,500
54,550

54,450
54,500
54,550
54,600

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
0
0
0

97
86
76
65

51,800
51,850
51,900
51,950

51,850
51,900
51,950
52,000

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
0
0
0

644
634
623
613

54,600
54,650
54,700
54,750

54,650
54,700
54,750
54,800

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
0
0
0

55
44
34
23

52,000
52,050
52,100
52,150

52,050
52,100
52,150
52,200

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
0
0
0

602
592
581
571

54,800
54,850

54,850
54,884

0
0

0
0

0
0

0
0

0
0

0
0

0
0

12
4

52,200
52,250
52,300
52,350

52,250
52,300
52,350
52,400

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
0
0
0

560
549
539
528

If the amount you are looking up from the worksheet is at least $51,450 but less than $51,492, and you have two qualifying children, your credit is $4.
If the amount you are looking up from the worksheet is $51,492 or more, and you have two qualifying children, you can’t take the credit.

Need more information or forms? Visit IRS.gov.

- 61 -

2018 Form 1040—Lines 17b Through 19

Line 17b
Additional Child Tax Credit
(Schedule 8812)
If your qualifying child didn’t
have an SSN valid for employCAUTION ment issued before the due date
of your 2018 return (including extensions), you can’t claim the additional
child tax credit for that child on your
original or an amended return.

!

What Is the Additional Child Tax
Credit?
This credit is for certain people who
have at least one qualifying child for the
child tax credit (as defined in Steps 1, 2,
and 3 in the Who Qualifies as Your Dependent section, earlier). The additional
child tax credit may give you a refund
even if you don’t owe any tax or didn't
have any tax withheld.
Two Steps To Take the Additional
Child Tax Credit!
Step 1. Be sure you figured the amount,
if any, of your child tax credit and credit
for other dependents. See the instructions for line 12a.
Step 2. Read the TIP at the end of your
Child Tax Credit and Credit for Other
Dependents Worksheet. Use Schedule
8812 to see if you can take the additional child tax credit, but only if you meet
the condition given in that TIP.
The amount you enter on

TIP line 17 will be the total of your
additional child tax credit, plus
any EIC and American opportunity
credit, plus any amount from Schedule
5.
Form 8862, who must file. You must
file Form 8862 if your child tax credit or
additional child tax credit for a year after 2015 was denied or reduced for any
reason other than a math or clerical error. Attach a completed Form 8862 to
your 2018 return to claim the credit for
2018. Don't file Form 8862 if you filed
Form 8862 for 2017 and the child tax
credit or additional child tax credit was
allowed for that year. See Form 8862
and its instructions for details.

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

!

for 2017 and the American opportunity
credit was allowed for that year. See
Form 8862 and its instructions for details.
If you take the American opportunity credit even though
CAUTION you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the
American opportunity credit rules, you
won't be allowed to take the credit for 2
years even if you’re otherwise eligible to
do so. If you take the American opportunity credit even though you aren't eligible and it is determined that you fraudulently took the credit, you won't be allowed to take the credit for 10 years.
You also may have to pay penalties.

!

Refunds for returns claiming

TIP the additional child tax credit
can't be issued before mid-February 2019. This delay applies to the entire refund, not just the portion associated with the additional child tax credit.

Line 19
Amount Overpaid

Line 17c
American Opportunity
Credit (Form 8863)
If you meet the requirements to claim an
education credit (see the instructions for
Schedule 3, line 50), enter on line 17c
the amount, if any, from Form 8863,
line 8. You may be able to increase an
education credit and reduce your total
tax or increase your tax refund if the student chooses to include all or part of a
Pell grant or certain other scholarships
or fellowships in income. See Pub. 970
and the Instructions for Form 8863 for
more information.
The amount you enter on

TIP line 17 will be the total of your
American opportunity credit,
plus any EIC and additional child tax
credit, plus any amount from Schedule
5.
Form 8862 required. You must file
Form 8862 if your American opportunity credit for a year after 2015 was denied or reduced for any reason other
than a math or clerical error. Attach a
completed Form 8862 to your 2018 return to claim the credit for 2018. Don't
file Form 8862 if you filed Form 8862

Need more information or forms? Visit IRS.gov.

Refund

-62-

If line 19 is under $1, we will send a refund only on written request.
Refund Offset
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts,
such as student loans, all or part of the
overpayment on line 19 may be used
(offset) to pay the past-due amount. Offsets for federal taxes are made by the
IRS. All other offsets are made by the
Treasury Department's Bureau of the
Fiscal Service. For federal tax offsets,
you will receive a notice from the IRS.
For all other offsets, you will receive a
notice from the Fiscal Service. To find
out if you may have an offset or if you
have any questions about it, contact the
agency to which you owe the debt.
Injured Spouse
If you file a joint return and your spouse
hasn’t paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a
student loan, part or all of the overpayment on line 19 may be used (offset) to

2018 Form 1040—Lines 19 Through 20d
pay the past-due amount. But your part
of the overpayment may be refunded to
you if certain conditions apply and you
complete Form 8379. For details, use
Tax Topic 203 or see Form 8379.

Lines 20a Through 20d
Amount Refunded to You
If you want to check the status of your
refund, just use the IRS2Go app or go to
IRS.gov/Refunds. See Refund Information, later. Information about your refund will generally be available within
24 hours after the IRS receives your
e-filed return, or 4 weeks after you mail
your paper return. If you filed Form
8379 with your return, wait 14 weeks
(11 weeks if you filed electronically).
Have your 2018 tax return handy so you
can enter your social security number,
your filing status, and the exact whole
dollar amount of your refund.
Where's My Refund will provide a
personalized refund date as soon as the
IRS processes your tax return and approves your refund.
Effect of refund on benefits. Any refund you receive can't be counted as income when determining if you or anyone else is eligible for benefits or
assistance, or how much you or anyone
else can receive, under any federal program or under any state or local program
financed in whole or in part with federal
funds. These programs include Temporary Assistance for Needy Families
(TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental
Nutrition Assistance Program (food
stamps). In addition, when determining
eligibility, the refund can't be counted as
a resource for at least 12 months after
you receive it. Check with your local
benefit coordinator to find out if your refund will affect your benefits.

DIRECT DEPOSIT
Simple. Safe. Secure.

Fast Refunds! Join the eight in 10 taxpayers
who choose direct deposit—a fast, simple, safe,
secure way to have your refund deposited
automatically to your checking or savings
account, including an individual retirement
arrangement (IRA). See the information about
IRAs later.

If you want us to directly deposit the
amount shown on line 20a 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:
• Complete lines 20b through 20d (if
you want your refund deposited to only
one account), or
• Check the box on line 20a and attach Form 8888 if you want to split the
direct deposit of your refund into more
than one account or use all or part of
your refund to buy paper series I savings
bonds.
If you don’t want your refund directly deposited to your account, don’t
check the box on line 20a. Draw a line
through the boxes on lines 20b and 20d.
We will send you a check instead.
Account must be in your name. Don’t
request a deposit of your refund to an
account that isn't in your name, such as
your tax return preparer’s account. Although you may owe your tax return
preparer a fee for preparing your return,
don’t have any part of your refund deposited into the preparer's account to pay
the fee.
The number of refunds that can be directly deposited to a single account or
prepaid debit card is limited to three a
year. After this limit is reached, paper
checks will be sent instead. Learn more
at IRS.gov/DepositLimit.
Why Use Direct Deposit?

• You get your refund faster by direct deposit than you do by check.
• Payment is more secure. There is
no check that can get lost or stolen.
• It is more convenient. You don’t
have to make a trip to the bank to deposit your check.
• It saves tax dollars. It costs the
government less to refund by direct deposit.
• It's proven itself. Nearly 98% of
social security and veterans' benefits are
sent electronically using direct deposit.
If you file a joint return and
check the box on line 20a and
CAUTION attach Form 8888 or fill in
lines 20b through 20d, your spouse may
get at least part of the refund.

!

-63-

IRA. You can have your refund (or part
of it) directly deposited to a traditional
IRA, Roth IRA, or SEP-IRA, but not a
SIMPLE IRA. You must establish the
IRA at a bank or other financial institution before you request direct deposit.
Make sure your direct deposit will be
accepted. You also must notify the trustee or custodian of your account of the
year to which the deposit is to be applied
(unless the trustee or custodian won't accept a deposit for 2018). If you don’t,
the trustee or custodian can assume the
deposit is for the year during which you
are filing the return. For example, if you
file your 2018 return during 2019 and
don’t notify the trustee or custodian in
advance, the trustee or custodian can assume the deposit to your IRA is for
2019. If you designate your deposit to be
for 2018, you must verify that the deposit was actually made to the account by
the due date of the return (not counting
extensions). If the deposit isn't made by
that date, the deposit isn't an IRA contribution for 2018. In that case, you must
file an amended 2018 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
CAUTION contribute up to $5,500 ($6,500
if age 50 or older at the end of 2018) to
a traditional IRA or Roth IRA for 2018.
You may owe a penalty if your contributions exceed these limits, and the limits
may be lower depending on your compensation and income. For more information on IRA contributions, see Pub.
590-A.

!

For more information on IRAs, see
Pub. 590-A and Pub. 590-B.
TreasuryDirect®. You can request a
deposit of your refund (or part of it) to a
TreasuryDirect® online account to buy
U.S. Treasury marketable securities and
savings bonds. For more information, go
to go.usa.gov/3KvcP.
Form 8888. You can have your refund
directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You don’t
need a TreasuryDirect® account to do
this. For more information, see the Form
8888 instructions.

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Lines 20a Through 21
Sample Check—Lines 20b Through 20d

You can't file Form 8888 to split your
refund into more than one account or
buy paper series I savings bonds if Form
8379 is filed with your return.

Line 20c
Check the appropriate box for the type
of account. Don’t check more than one
box. If the deposit is to an account such
as an IRA, health savings account, brokerage account, or other similar account,
ask your financial institution whether
you should check the “Checking” or
“Savings” box. You must check the correct box to ensure your deposit is accepted. If your deposit is to a TreasuryDirect® online account, check the “Savings”
box.
Line 20d
The account number can be up to 17
characters (both numbers and letters).
Include hyphens but omit spaces and
special symbols. Enter the number from
left to right and leave any unused boxes
blank. On the sample check shown here,
the account number is 20202086. Don’t
include the check number.
If the direct deposit to your account(s) is different from the amount
you expected, you will receive an ex-

PL

E

15-0000/0000

PAY TO THE
ORDER OF

SA

Line 20b
The routing number must be nine digits.
The first two digits must be 01 through
12 or 21 through 32. On the sample
check shown here, the routing number is
250250025. Charles and Mary Ellen
Keys would use that routing number unless their financial institution instructed
them to use a different routing number
for direct deposits.
Ask your financial institution for the
correct routing number to enter on
line 20b if:
• The routing number on a deposit
slip is different from the routing number
on your checks,
• Your deposit is to a savings account that doesn't allow you to write
checks, or
• Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account.

1234

CHARLES KEYS
MARY ELLEN KEYS
123 Pear Lane
Anyplace, MI 00000

$

M

Line 20a

ANYPLACE BANK
Anyplace, MI 00000

Routing
number

Account
number

(line 20b)

(line 20d)

DOLLARS

Do not include
the check number.

For

"’86". 1234

|:250250025|:202020

The routing and account numbers may be in different places on your check.
CAUTION

planation in the mail about 2 weeks after
your refund is deposited.

Line 21

Reasons Your Direct Deposit
Request Will Be Rejected

Applied to Your 2019
Estimated Tax

If any of the following apply, your direct
deposit request will be rejected and a
check will be sent instead.
• You are asking to have a joint refund deposited to an individual account,
and your financial institution(s) won't allow this. The IRS isn't responsible if a
financial institution rejects a direct deposit.
• The name on your account doesn't
match the name on the refund, and your
financial institution(s) won't allow a refund to be deposited unless the name on
the refund matches the name on the account.
• Three direct deposits of tax refunds already have been made to the
same account or prepaid debit card.
• You haven't given a valid account
number.
• You file your 2018 return after
November 30, 2019.
• Any numbers or letters on lines
20b through 20d are crossed out or whited out.
The IRS isn't responsible for a
lost refund if you enter the
CAUTION wrong
account information.
Check with your financial institution to
get the correct routing and account
numbers and to make sure your direct
deposit will be accepted.

!

Need more information or forms? Visit IRS.gov.

-64-

Enter on line 21 the amount, if any, of
the overpayment on line 19 you want
applied to your 2019 estimated tax. We
will apply this amount to your account
unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.
This election to apply part or
all of the amount overpaid to
CAUTION your 2019 estimated tax can't
be changed later.

!

Amount You Owe
To avoid interest and penalties,

TIP pay your taxes in full by the
due date of your return (not including extensions)—April 15, 2019, for
most taxpayers. You don’t have to pay if
line 22 is under $1.
Include any estimated tax penalty
from line 23 in the amount you enter on
line 22. Don’t include any estimated
payments for 2019 in this payment. Instead, make the estimated payment separately.
Bad check or payment. The penalty
for writing a bad check to the IRS is $25
or 2% of the check, whichever is more.
However, if the amount of the check is
less than $25, the penalty equals the
amount of the check. This also applies to

2018 Form 1040—Line 22
other forms of payment if the IRS
doesn’t receive the funds. Use Tax Topic
206.

Line 22
Amount You Owe
IRS offers several payment options. You
can pay online, by phone, mobile device, cash (maximum $1,000 per day
and per transaction), check, or money
order. Go to IRS.gov/Payments for payment options.
Pay Online
IRS offers an electronic payment option
that is right for you. Paying online is
convenient and secure and helps make
sure we get your payments on time. To
pay your taxes online or for more information, go to IRS.gov/Payments. You
can pay using any of the following
methods.
• IRS Direct Pay for online transfers directly from your checking or savings account at no cost to you, go to
IRS.gov/Payments.
• Pay by Card. To pay by debit or
credit card, go to IRS.gov/Payments. A
convenience fee is charged by these
service providers.
• Electronic Funds Withdrawal
(EFW) is an integrated e-file/e-pay option offered when filing your federal
taxes electronically using tax return
preparation software, through a tax professional, or the IRS at IRS.gov/
Payments.
• Online Payment Agreement. If
you can’t pay in full by the due date of
your tax return you can apply for an online monthly installment agreement at
IRS.gov/Payments. Once you complete
the online process, you will receive immediate notification of whether your
agreement has been approved. A user
fee is charged.
• IRS2Go is the mobile application
of the IRS; you can access Direct Pay or
Pay By Card by downloading the application.
Pay by Phone
Paying by phone is another safe and secure method of paying electronically.
Use one of the following methods (1)
call one of the debit or credit card serv-

ice providers, or (2) use the Electronic
Federal Tax Payment System (EFTPS).
Debit or credit card. Call one of our
service providers. Each charges a fee
that varies by provider, card type, and
payment amount.
Official Payments
1-888-UPAY-TAXTM
(1-888-872-9829)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040TM
(1-888-729-1040)
www.PAY1040.com
WorldPay US, Inc.
1-844-729-8298
(1-844-PAY-TAX-8TM)
www.payUSAtax.com
EFTPS. To use EFTPS, you must be
enrolled either online or have an enrollment form mailed to you. To make a
payment
using
EFTPS,
call
1-800-555-4477
(English)
or
1-800-244-4829 (Español). People who
are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD
equipment
can
call
1-800-733-4829. For more information
about EFTPS, go to IRS.gov/Payments
or www.EFTPS.gov.
Pay by Mobile Device
To pay through your mobile device,
download the IRS2Go app.
Pay by Cash
Cash is an in-person payment option for
individuals provided through retail partners with a maximum of $1,000 per day
per transaction. To make a cash payment, you must first be registered online
at www.officialpayments.com/fed, our
Official Payment provider.
Pay by Check or Money Order
Before submitting a payment through
the mail, please consider alternative
methods. One of our safe, quick, and
easy electronic payment options might
be right for you. If you choose to mail a
tax payment, make your check or money
order payable to “United States Treasury” for the full amount due. Don’t send

-65-

cash. Don’t attach the payment to your
return. Write “2018 Form 1040” and
your name, address, daytime phone
number, and social security number
(SSN) on your payment and attach Form
1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/
Form1040V. If you are filing a joint return, enter the SSN shown first on your
tax return.
To help us process your payment, enter the amount on the right side of the
check like this: $ XXX.XX. Don’t use
dashes or lines (for example, don’t enter
“$ XXX–” or “$ XXXxx/100”).
Mail your 2018 tax return, payment,
and Form 1040-V to the address shown
on the form that applies to you.
No checks of $100 million or more
accepted. The IRS can’t accept a single
check (including a cashier’s check) for
amounts of $100,000,000 ($100 million)
or more. If you are sending $100 million
or more by check, you’ll need to spread
the payment over 2 or more checks with
each check made out for an amount less
than $100 million. This limit doesn’t apply to other methods of payment (such
as electronic payments). Please consider
a method of payment other than check if
the amount of the payment is over $100
million.
What if You Can't Pay?
If you can't pay the full amount shown
on line 22 when you file, you can ask
for:
• An installment agreement, or
• An extension of time to pay.
Installment agreement. Under an installment agreement, you can pay all or
part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be
charged interest and may be charged a
late payment penalty on the tax not paid
by the due date of your return (not
counting extensions)—April 15, 2019,
for most people. You also must 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.

Need more information or forms? Visit IRS.gov.

2018 Form 1040—Lines 22 and 23
To ask for an installment agreement,
you can apply online or use Form 9465.
To apply online, go to IRS.gov and click
on Apply for an Online Payment Plan.
Extension of time to pay. If paying the
tax when it is due would cause you an
undue hardship, you can ask for an extension of time to pay by filing Form
1127 by the due date of your return (not
counting extensions)—April 15, 2019,
for most people. An extension generally
won't be granted for more than 6
months. You will be charged interest on
the tax not paid by April 15, 2019. You
must pay the tax before the extension
runs out. Penalties and interest will be
imposed until taxes are paid in full. For
the most up-to-date information on
Form 1127, go to IRS.gov/Form1127.

Line 23
Estimated Tax Penalty
You may owe this penalty if:
• Line 22 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
• You didn't pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
For most people, the “tax shown on
your return” is the amount on your 2018
Form 1040, line 15, minus the total of
any amounts shown on lines 17a, b, and
c; Schedule 4, line 61; Schedule 5, lines
70 and 73; and Forms 8828, 4137, 5329
(Parts III through IX only), 8885, and
8919. Also subtract from line 15 any:
• Tax on an excess parachute payment,
• Excise tax on insider stock compensation of an expatriated corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
• Look-back interest due under section 167(g) or 460(b).
When figuring the amount on line 15,
include household employment taxes
only if line 16 is more than zero or you
would owe the penalty even if you didn't
include those taxes.
Exception. You won't owe the penalty
if your 2017 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
2017 return and you were a U.S. citizen
or resident for all of 2017.
2. The total of line 16 and Schedule
5, lines 66 and 72, on your 2018 return
is at least 100% of the tax shown on
your 2017 return (110% of that amount
if you aren't a farmer or fisherman, and
your adjusted gross income (AGI)
shown on your 2017 return was more
than $150,000 (more than $75,000 if
married filing separately for 2018)).
Your estimated tax payments for 2018
must have been made on time and for
the required amount.
For most people, the “tax shown on
your 2017 return” is the amount on your
2017 Form 1040, line 63, minus the total
of any amounts shown on lines 61, 66a,
67, 68, 69, and 72; and Forms 8828,
4137, 5329 (Parts III through IX only),
8885, and 8919. Also subtract from
line 63 any:
• Tax on an excess parachute payment,
• Excise tax on insider stock compensation of an expatriated corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
• Look-back interest due under section 167(g) or 460(b).
When figuring the amount on line 63,
include household employment taxes
only if line 64 is more than zero or you
would have owed the estimated tax penalty for 2017 even if you didn't include
those taxes.
If the Exception just described
doesn't apply, see the Instructions for
Form 2210 for other situations in which
you may be able to lower your penalty
by filing Form 2210.
Figuring the Penalty
If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishermen).
Enter any penalty on line 23. Add the
penalty to any tax due and enter the total
on line 22.

Need more information or forms? Visit IRS.gov.

-66-

However, if you have an overpayment on line 19, subtract the penalty
from the amount you would otherwise
enter on line 20a or line 21. Lines 20a,
21, and 23 must equal line 19.
If the penalty is more than the overpayment on line 19, enter -0- on lines
20a and 21. Then subtract line 19 from
line 23 and enter the result on line 22.
Don’t file Form 2210 with your return unless Form 2210 indicates that you
must do so. Instead, keep it for your records.
Because Form 2210 is compli-

TIP cated, you can leave line 23
blank and the IRS will figure
the penalty and send you a bill. We
won't charge you interest on the penalty
if you pay by the date specified on the
bill. If your income varied during the
year, the annualized income installment
method may reduce the amount of your
penalty. But you must file Form 2210
because the IRS can't figure your penalty under this method.

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. File your return, schedules, and other attachments on standard size paper.
Cutting the paper may cause problems in
processing your return. Don’t attach correspondence or other items unless required to do so. Attach Forms W-2 and
2439 to Form 1040. If you received a
Form W-2c (a corrected Form W-2), attach your original Forms W-2 and any
Forms W-2c. Attach Forms W-2G and
1099-R to Form 1040 if tax was withheld.

2018
Tax Table

!

See the instructions for line 11a to see if you must use the
Sample Table
Tax Table below to figure your tax.

CAUTION

Example. Mr. and Mrs. Brown are filing a joint return. Their taxable
income on Form 1040, line 10, is $25,300. First, they find the
$25,300-25,350 taxable income line. Next, they find the column for
married filing jointly and read down the column. The amount shown
where the taxable income line and filing status column meet is
$2,658. This is the tax amount they should enter in the entry space
on Form 1040, line 11a.
If line 10
(taxable
income) is—
At
least

If line 10
(taxable
income) is—

And you are—

But
less
than

Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

Single

25,200
25,250
25,300
25,350

2,837
2,843
2,849
2,855

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

If line 10
(taxable
income) is—

And you are—
Single

At
But
Least Less
Than

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

5
15
25
50
75

0
1
2
4
6

0
1
2
4
6

0
1
2
4
6

0
1
2
4
6

75
100
125
150
175

100
125
150
175
200

9
11
14
16
19

9
11
14
16
19

9
11
14
16
19

9
11
14
16
19

200
225
250
275
300

225
250
275
300
325

21
24
26
29
31

21
24
26
29
31

21
24
26
29
31

21
24
26
29
31

325
350
375
400
425

350
375
400
425
450

34
36
39
41
44

34
36
39
41
44

34
36
39
41
44

34
36
39
41
44

450
475
500
525
550

475
500
525
550
575

46
49
51
54
56

46
49
51
54
56

46
49
51
54
56

46
49
51
54
56

575
600
625
650
675

600
625
650
675
700

59
61
64
66
69

59
61
64
66
69

59
61
64
66
69

59
61
64
66
69

700
725
750
775
800

725
750
775
800
825

71
74
76
79
81

71
74
76
79
81

71
74
76
79
81

71
74
76
79
81

825
850
875
900
925

850
875
900
925
950

84
86
89
91
94

84
86
89
91
94

84
86
89
91
94

84
86
89
91
94

950
975

975
1,000

96
99

96
99

96
99

96
99

Your tax is—
2,646 2,837
2,652 2,843
2,658 2,849
2,664 2,855

2,755
2,761
2,767
2,773

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

Your tax is—

Your tax is—
0
5
15
25
50

Married Married Head
of a
filing
filing
housejointly* sepahold
rately

2,000

1,000
1,000
1,025
1,050
1,075
1,100

1,025
1,050
1,075
1,100
1,125

101
104
106
109
111

101
104
106
109
111

101
104
106
109
111

101
104
106
109
111

2,000
2,025
2,050
2,075
2,100

2,025
2,050
2,075
2,100
2,125

201
204
206
209
211

201
204
206
209
211

201
204
206
209
211

201
204
206
209
211

1,125
1,150
1,175
1,200
1,225

1,150
1,175
1,200
1,225
1,250

114
116
119
121
124

114
116
119
121
124

114
116
119
121
124

114
116
119
121
124

2,125
2,150
2,175
2,200
2,225

2,150
2,175
2,200
2,225
2,250

214
216
219
221
224

214
216
219
221
224

214
216
219
221
224

214
216
219
221
224

1,250
1,275
1,300
1,325
1,350

1,275
1,300
1,325
1,350
1,375

126
129
131
134
136

126
129
131
134
136

126
129
131
134
136

126
129
131
134
136

2,250
2,275
2,300
2,325
2,350

2,275
2,300
2,325
2,350
2,375

226
229
231
234
236

226
229
231
234
236

226
229
231
234
236

226
229
231
234
236

1,375
1,400
1,425
1,450
1,475

1,400
1,425
1,450
1,475
1,500

139
141
144
146
149

139
141
144
146
149

139
141
144
146
149

139
141
144
146
149

2,375
2,400
2,425
2,450
2,475

2,400
2,425
2,450
2,475
2,500

239
241
244
246
249

239
241
244
246
249

239
241
244
246
249

239
241
244
246
249

1,500
1,525
1,550
1,575
1,600

1,525
1,550
1,575
1,600
1,625

151
154
156
159
161

151
154
156
159
161

151
154
156
159
161

151
154
156
159
161

2,500
2,525
2,550
2,575
2,600

2,525
2,550
2,575
2,600
2,625

251
254
256
259
261

251
254
256
259
261

251
254
256
259
261

251
254
256
259
261

1,625
1,650
1,675
1,700
1,725

1,650
1,675
1,700
1,725
1,750

164
166
169
171
174

164
166
169
171
174

164
166
169
171
174

164
166
169
171
174

2,625
2,650
2,675
2,700
2,725

2,650
2,675
2,700
2,725
2,750

264
266
269
271
274

264
266
269
271
274

264
266
269
271
274

264
266
269
271
274

1,750
1,775
1,800
1,825
1,850

1,775
1,800
1,825
1,850
1,875

176
179
181
184
186

176
179
181
184
186

176
179
181
184
186

176
179
181
184
186

2,750
2,775
2,800
2,825
2,850

2,775
2,800
2,825
2,850
2,875

276
279
281
284
286

276
279
281
284
286

276
279
281
284
286

276
279
281
284
286

1,875
1,900
1,925
1,950
1,975

1,900
1,925
1,950
1,975
2,000

189
191
194
196
199

189
191
194
196
199

189
191
194
196
199

189
191
194
196
199

2,875
2,900
2,925
2,950
2,975

2,900
2,925
2,950
2,975
3,000

289
291
294
296
299

289
291
294
296
299

289
291
294
296
299

289
291
294
296
299

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

- 67 -

Need more information or forms? Visit IRS.gov.

2018 Tax Table — Continued
If line 10
(taxable
income) is—
At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

3,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

6,000

9,000

3,000
3,050
3,100
3,150
3,200

3,050
3,100
3,150
3,200
3,250

303
308
313
318
323

303
308
313
318
323

303
308
313
318
323

303
308
313
318
323

6,000
6,050
6,100
6,150
6,200

6,050
6,100
6,150
6,200
6,250

603
608
613
618
623

603
608
613
618
623

603
608
613
618
623

603
608
613
618
623

9,000
9,050
9,100
9,150
9,200

9,050
9,100
9,150
9,200
9,250

903
908
913
918
923

903
908
913
918
923

903
908
913
918
923

903
908
913
918
923

3,250
3,300
3,350
3,400
3,450

3,300
3,350
3,400
3,450
3,500

328
333
338
343
348

328
333
338
343
348

328
333
338
343
348

328
333
338
343
348

6,250
6,300
6,350
6,400
6,450

6,300
6,350
6,400
6,450
6,500

628
633
638
643
648

628
633
638
643
648

628
633
638
643
648

628
633
638
643
648

9,250
9,300
9,350
9,400
9,450

9,300
9,350
9,400
9,450
9,500

928
933
938
943
948

928
933
938
943
948

928
933
938
943
948

928
933
938
943
948

3,500
3,550
3,600
3,650
3,700

3,550
3,600
3,650
3,700
3,750

353
358
363
368
373

353
358
363
368
373

353
358
363
368
373

353
358
363
368
373

6,500
6,550
6,600
6,650
6,700

6,550
6,600
6,650
6,700
6,750

653
658
663
668
673

653
658
663
668
673

653
658
663
668
673

653
658
663
668
673

9,500
9,550
9,600
9,650
9,700

9,550
9,600
9,650
9,700
9,750

953
959
965
971
977

953
958
963
968
973

953
959
965
971
977

953
958
963
968
973

3,750
3,800
3,850
3,900
3,950

3,800
3,850
3,900
3,950
4,000

378
383
388
393
398

378
383
388
393
398

378
383
388
393
398

378
383
388
393
398

6,750
6,800
6,850
6,900
6,950

6,800
6,850
6,900
6,950
7,000

678
683
688
693
698

678
683
688
693
698

678
683
688
693
698

678
683
688
693
698

9,750
9,800
9,850
9,900
9,950

9,800
9,850
9,900
9,950
10,000

983
989
995
1,001
1,007

978
983
988
993
998

983
989
995
1,001
1,007

978
983
988
993
998

4,000

7,000

10,000

4,000
4,050
4,100
4,150
4,200

4,050
4,100
4,150
4,200
4,250

403
408
413
418
423

403
408
413
418
423

403
408
413
418
423

403
408
413
418
423

7,000
7,050
7,100
7,150
7,200

7,050
7,100
7,150
7,200
7,250

703
708
713
718
723

703
708
713
718
723

703
708
713
718
723

703
708
713
718
723

10,000
10,050
10,100
10,150
10,200

10,050
10,100
10,150
10,200
10,250

1,013
1,019
1,025
1,031
1,037

1,003
1,008
1,013
1,018
1,023

1,013
1,019
1,025
1,031
1,037

1,003
1,008
1,013
1,018
1,023

4,250
4,300
4,350
4,400
4,450

4,300
4,350
4,400
4,450
4,500

428
433
438
443
448

428
433
438
443
448

428
433
438
443
448

428
433
438
443
448

7,250
7,300
7,350
7,400
7,450

7,300
7,350
7,400
7,450
7,500

728
733
738
743
748

728
733
738
743
748

728
733
738
743
748

728
733
738
743
748

10,250
10,300
10,350
10,400
10,450

10,300
10,350
10,400
10,450
10,500

1,043
1,049
1,055
1,061
1,067

1,028
1,033
1,038
1,043
1,048

1,043
1,049
1,055
1,061
1,067

1,028
1,033
1,038
1,043
1,048

4,500
4,550
4,600
4,650
4,700

4,550
4,600
4,650
4,700
4,750

453
458
463
468
473

453
458
463
468
473

453
458
463
468
473

453
458
463
468
473

7,500
7,550
7,600
7,650
7,700

7,550
7,600
7,650
7,700
7,750

753
758
763
768
773

753
758
763
768
773

753
758
763
768
773

753
758
763
768
773

10,500
10,550
10,600
10,650
10,700

10,550
10,600
10,650
10,700
10,750

1,073
1,079
1,085
1,091
1,097

1,053
1,058
1,063
1,068
1,073

1,073
1,079
1,085
1,091
1,097

1,053
1,058
1,063
1,068
1,073

4,750
4,800
4,850
4,900
4,950

4,800
4,850
4,900
4,950
5,000

478
483
488
493
498

478
483
488
493
498

478
483
488
493
498

478
483
488
493
498

7,750
7,800
7,850
7,900
7,950

7,800
7,850
7,900
7,950
8,000

778
783
788
793
798

778
783
788
793
798

778
783
788
793
798

778
783
788
793
798

10,750
10,800
10,850
10,900
10,950

10,800
10,850
10,900
10,950
11,000

1,103
1,109
1,115
1,121
1,127

1,078
1,083
1,088
1,093
1,098

1,103
1,109
1,115
1,121
1,127

1,078
1,083
1,088
1,093
1,098

5,000

8,000

11,000

5,000
5,050
5,100
5,150
5,200

5,050
5,100
5,150
5,200
5,250

503
508
513
518
523

503
508
513
518
523

503
508
513
518
523

503
508
513
518
523

8,000
8,050
8,100
8,150
8,200

8,050
8,100
8,150
8,200
8,250

803
808
813
818
823

803
808
813
818
823

803
808
813
818
823

803
808
813
818
823

11,000
11,050
11,100
11,150
11,200

11,050
11,100
11,150
11,200
11,250

1,133
1,139
1,145
1,151
1,157

1,103
1,108
1,113
1,118
1,123

1,133
1,139
1,145
1,151
1,157

1,103
1,108
1,113
1,118
1,123

5,250
5,300
5,350
5,400
5,450

5,300
5,350
5,400
5,450
5,500

528
533
538
543
548

528
533
538
543
548

528
533
538
543
548

528
533
538
543
548

8,250
8,300
8,350
8,400
8,450

8,300
8,350
8,400
8,450
8,500

828
833
838
843
848

828
833
838
843
848

828
833
838
843
848

828
833
838
843
848

11,250
11,300
11,350
11,400
11,450

11,300
11,350
11,400
11,450
11,500

1,163
1,169
1,175
1,181
1,187

1,128
1,133
1,138
1,143
1,148

1,163
1,169
1,175
1,181
1,187

1,128
1,133
1,138
1,143
1,148

5,500
5,550
5,600
5,650
5,700

5,550
5,600
5,650
5,700
5,750

553
558
563
568
573

553
558
563
568
573

553
558
563
568
573

553
558
563
568
573

8,500
8,550
8,600
8,650
8,700

8,550
8,600
8,650
8,700
8,750

853
858
863
868
873

853
858
863
868
873

853
858
863
868
873

853
858
863
868
873

11,500
11,550
11,600
11,650
11,700

11,550
11,600
11,650
11,700
11,750

1,193
1,199
1,205
1,211
1,217

1,153
1,158
1,163
1,168
1,173

1,193
1,199
1,205
1,211
1,217

1,153
1,158
1,163
1,168
1,173

5,750
5,800
5,850
5,900
5,950

5,800
5,850
5,900
5,950
6,000

578
583
588
593
598

578
583
588
593
598

578
583
588
593
598

578
583
588
593
598

8,750
8,800
8,850
8,900
8,950

8,800
8,850
8,900
8,950
9,000

878
883
888
893
898

878
883
888
893
898

878
883
888
893
898

878
883
888
893
898

11,750
11,800
11,850
11,900
11,950

11,800
11,850
11,900
11,950
12,000

1,223
1,229
1,235
1,241
1,247

1,178
1,183
1,188
1,193
1,198

1,223
1,229
1,235
1,241
1,247

1,178
1,183
1,188
1,193
1,198

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

Need more information or forms? Visit IRS.gov.

- 68 -

2018 Tax Table — Continued
If line 10
(taxable
income) is—
At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

12,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

15,000

18,000

12,000
12,050
12,100
12,150
12,200

12,050
12,100
12,150
12,200
12,250

1,253
1,259
1,265
1,271
1,277

1,203
1,208
1,213
1,218
1,223

1,253
1,259
1,265
1,271
1,277

1,203
1,208
1,213
1,218
1,223

15,000
15,050
15,100
15,150
15,200

15,050
15,100
15,150
15,200
15,250

1,613
1,619
1,625
1,631
1,637

1,503
1,508
1,513
1,518
1,523

1,613
1,619
1,625
1,631
1,637

1,531
1,537
1,543
1,549
1,555

18,000
18,050
18,100
18,150
18,200

18,050
18,100
18,150
18,200
18,250

1,973
1,979
1,985
1,991
1,997

1,803
1,808
1,813
1,818
1,823

1,973
1,979
1,985
1,991
1,997

1,891
1,897
1,903
1,909
1,915

12,250
12,300
12,350
12,400
12,450

12,300
12,350
12,400
12,450
12,500

1,283
1,289
1,295
1,301
1,307

1,228
1,233
1,238
1,243
1,248

1,283
1,289
1,295
1,301
1,307

1,228
1,233
1,238
1,243
1,248

15,250
15,300
15,350
15,400
15,450

15,300
15,350
15,400
15,450
15,500

1,643
1,649
1,655
1,661
1,667

1,528
1,533
1,538
1,543
1,548

1,643
1,649
1,655
1,661
1,667

1,561
1,567
1,573
1,579
1,585

18,250
18,300
18,350
18,400
18,450

18,300
18,350
18,400
18,450
18,500

2,003
2,009
2,015
2,021
2,027

1,828
1,833
1,838
1,843
1,848

2,003
2,009
2,015
2,021
2,027

1,921
1,927
1,933
1,939
1,945

12,500
12,550
12,600
12,650
12,700

12,550
12,600
12,650
12,700
12,750

1,313
1,319
1,325
1,331
1,337

1,253
1,258
1,263
1,268
1,273

1,313
1,319
1,325
1,331
1,337

1,253
1,258
1,263
1,268
1,273

15,500
15,550
15,600
15,650
15,700

15,550
15,600
15,650
15,700
15,750

1,673
1,679
1,685
1,691
1,697

1,553
1,558
1,563
1,568
1,573

1,673
1,679
1,685
1,691
1,697

1,591
1,597
1,603
1,609
1,615

18,500
18,550
18,600
18,650
18,700

18,550
18,600
18,650
18,700
18,750

2,033
2,039
2,045
2,051
2,057

1,853
1,858
1,863
1,868
1,873

2,033
2,039
2,045
2,051
2,057

1,951
1,957
1,963
1,969
1,975

12,750
12,800
12,850
12,900
12,950

12,800
12,850
12,900
12,950
13,000

1,343
1,349
1,355
1,361
1,367

1,278
1,283
1,288
1,293
1,298

1,343
1,349
1,355
1,361
1,367

1,278
1,283
1,288
1,293
1,298

15,750
15,800
15,850
15,900
15,950

15,800
15,850
15,900
15,950
16,000

1,703
1,709
1,715
1,721
1,727

1,578
1,583
1,588
1,593
1,598

1,703
1,709
1,715
1,721
1,727

1,621
1,627
1,633
1,639
1,645

18,750
18,800
18,850
18,900
18,950

18,800
18,850
18,900
18,950
19,000

2,063
2,069
2,075
2,081
2,087

1,878
1,883
1,888
1,893
1,898

2,063
2,069
2,075
2,081
2,087

1,981
1,987
1,993
1,999
2,005

13,000

16,000

19,000

13,000
13,050
13,100
13,150
13,200

13,050
13,100
13,150
13,200
13,250

1,373
1,379
1,385
1,391
1,397

1,303
1,308
1,313
1,318
1,323

1,373
1,379
1,385
1,391
1,397

1,303
1,308
1,313
1,318
1,323

16,000
16,050
16,100
16,150
16,200

16,050
16,100
16,150
16,200
16,250

1,733
1,739
1,745
1,751
1,757

1,603
1,608
1,613
1,618
1,623

1,733
1,739
1,745
1,751
1,757

1,651
1,657
1,663
1,669
1,675

19,000
19,050
19,100
19,150
19,200

19,050
19,100
19,150
19,200
19,250

2,093
2,099
2,105
2,111
2,117

1,903
1,908
1,914
1,920
1,926

2,093
2,099
2,105
2,111
2,117

2,011
2,017
2,023
2,029
2,035

13,250
13,300
13,350
13,400
13,450

13,300
13,350
13,400
13,450
13,500

1,403
1,409
1,415
1,421
1,427

1,328
1,333
1,338
1,343
1,348

1,403
1,409
1,415
1,421
1,427

1,328
1,333
1,338
1,343
1,348

16,250
16,300
16,350
16,400
16,450

16,300
16,350
16,400
16,450
16,500

1,763
1,769
1,775
1,781
1,787

1,628
1,633
1,638
1,643
1,648

1,763
1,769
1,775
1,781
1,787

1,681
1,687
1,693
1,699
1,705

19,250
19,300
19,350
19,400
19,450

19,300
19,350
19,400
19,450
19,500

2,123
2,129
2,135
2,141
2,147

1,932
1,938
1,944
1,950
1,956

2,123
2,129
2,135
2,141
2,147

2,041
2,047
2,053
2,059
2,065

13,500
13,550
13,600
13,650
13,700

13,550
13,600
13,650
13,700
13,750

1,433
1,439
1,445
1,451
1,457

1,353
1,358
1,363
1,368
1,373

1,433
1,439
1,445
1,451
1,457

1,353
1,358
1,363
1,369
1,375

16,500
16,550
16,600
16,650
16,700

16,550
16,600
16,650
16,700
16,750

1,793
1,799
1,805
1,811
1,817

1,653
1,658
1,663
1,668
1,673

1,793
1,799
1,805
1,811
1,817

1,711
1,717
1,723
1,729
1,735

19,500
19,550
19,600
19,650
19,700

19,550
19,600
19,650
19,700
19,750

2,153
2,159
2,165
2,171
2,177

1,962
1,968
1,974
1,980
1,986

2,153
2,159
2,165
2,171
2,177

2,071
2,077
2,083
2,089
2,095

13,750
13,800
13,850
13,900
13,950

13,800
13,850
13,900
13,950
14,000

1,463
1,469
1,475
1,481
1,487

1,378
1,383
1,388
1,393
1,398

1,463
1,469
1,475
1,481
1,487

1,381
1,387
1,393
1,399
1,405

16,750
16,800
16,850
16,900
16,950

16,800
16,850
16,900
16,950
17,000

1,823
1,829
1,835
1,841
1,847

1,678
1,683
1,688
1,693
1,698

1,823
1,829
1,835
1,841
1,847

1,741
1,747
1,753
1,759
1,765

19,750
19,800
19,850
19,900
19,950

19,800
19,850
19,900
19,950
20,000

2,183
2,189
2,195
2,201
2,207

1,992
1,998
2,004
2,010
2,016

2,183
2,189
2,195
2,201
2,207

2,101
2,107
2,113
2,119
2,125

14,000

17,000

20,000

14,000
14,050
14,100
14,150
14,200

14,050
14,100
14,150
14,200
14,250

1,493
1,499
1,505
1,511
1,517

1,403
1,408
1,413
1,418
1,423

1,493
1,499
1,505
1,511
1,517

1,411
1,417
1,423
1,429
1,435

17,000
17,050
17,100
17,150
17,200

17,050
17,100
17,150
17,200
17,250

1,853
1,859
1,865
1,871
1,877

1,703
1,708
1,713
1,718
1,723

1,853
1,859
1,865
1,871
1,877

1,771
1,777
1,783
1,789
1,795

20,000
20,050
20,100
20,150
20,200

20,050
20,100
20,150
20,200
20,250

2,213
2,219
2,225
2,231
2,237

2,022
2,028
2,034
2,040
2,046

2,213
2,219
2,225
2,231
2,237

2,131
2,137
2,143
2,149
2,155

14,250
14,300
14,350
14,400
14,450

14,300
14,350
14,400
14,450
14,500

1,523
1,529
1,535
1,541
1,547

1,428
1,433
1,438
1,443
1,448

1,523
1,529
1,535
1,541
1,547

1,441
1,447
1,453
1,459
1,465

17,250
17,300
17,350
17,400
17,450

17,300
17,350
17,400
17,450
17,500

1,883
1,889
1,895
1,901
1,907

1,728
1,733
1,738
1,743
1,748

1,883
1,889
1,895
1,901
1,907

1,801
1,807
1,813
1,819
1,825

20,250
20,300
20,350
20,400
20,450

20,300
20,350
20,400
20,450
20,500

2,243
2,249
2,255
2,261
2,267

2,052
2,058
2,064
2,070
2,076

2,243
2,249
2,255
2,261
2,267

2,161
2,167
2,173
2,179
2,185

14,500
14,550
14,600
14,650
14,700

14,550
14,600
14,650
14,700
14,750

1,553
1,559
1,565
1,571
1,577

1,453
1,458
1,463
1,468
1,473

1,553
1,559
1,565
1,571
1,577

1,471
1,477
1,483
1,489
1,495

17,500
17,550
17,600
17,650
17,700

17,550
17,600
17,650
17,700
17,750

1,913
1,919
1,925
1,931
1,937

1,753
1,758
1,763
1,768
1,773

1,913
1,919
1,925
1,931
1,937

1,831
1,837
1,843
1,849
1,855

20,500
20,550
20,600
20,650
20,700

20,550
20,600
20,650
20,700
20,750

2,273
2,279
2,285
2,291
2,297

2,082
2,088
2,094
2,100
2,106

2,273
2,279
2,285
2,291
2,297

2,191
2,197
2,203
2,209
2,215

14,750
14,800
14,850
14,900
14,950

14,800
14,850
14,900
14,950
15,000

1,583
1,589
1,595
1,601
1,607

1,478
1,483
1,488
1,493
1,498

1,583
1,589
1,595
1,601
1,607

1,501
1,507
1,513
1,519
1,525

17,750
17,800
17,850
17,900
17,950

17,800
17,850
17,900
17,950
18,000

1,943
1,949
1,955
1,961
1,967

1,778
1,783
1,788
1,793
1,798

1,943
1,949
1,955
1,961
1,967

1,861
1,867
1,873
1,879
1,885

20,750
20,800
20,850
20,900
20,950

20,800
20,850
20,900
20,950
21,000

2,303
2,309
2,315
2,321
2,327

2,112
2,118
2,124
2,130
2,136

2,303
2,309
2,315
2,321
2,327

2,221
2,227
2,233
2,239
2,245

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

- 69 -

Need more information or forms? Visit IRS.gov.

2018 Tax Table — Continued
If line 10
(taxable
income) is—
At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

21,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

24,000

27,000

21,000
21,050
21,100
21,150
21,200

21,050
21,100
21,150
21,200
21,250

2,333
2,339
2,345
2,351
2,357

2,142
2,148
2,154
2,160
2,166

2,333
2,339
2,345
2,351
2,357

2,251
2,257
2,263
2,269
2,275

24,000
24,050
24,100
24,150
24,200

24,050
24,100
24,150
24,200
24,250

2,693
2,699
2,705
2,711
2,717

2,502
2,508
2,514
2,520
2,526

2,693
2,699
2,705
2,711
2,717

2,611
2,617
2,623
2,629
2,635

27,000
27,050
27,100
27,150
27,200

27,050
27,100
27,150
27,200
27,250

3,053
3,059
3,065
3,071
3,077

2,862
2,868
2,874
2,880
2,886

3,053
3,059
3,065
3,071
3,077

2,971
2,977
2,983
2,989
2,995

21,250
21,300
21,350
21,400
21,450

21,300
21,350
21,400
21,450
21,500

2,363
2,369
2,375
2,381
2,387

2,172
2,178
2,184
2,190
2,196

2,363
2,369
2,375
2,381
2,387

2,281
2,287
2,293
2,299
2,305

24,250
24,300
24,350
24,400
24,450

24,300
24,350
24,400
24,450
24,500

2,723
2,729
2,735
2,741
2,747

2,532
2,538
2,544
2,550
2,556

2,723
2,729
2,735
2,741
2,747

2,641
2,647
2,653
2,659
2,665

27,250
27,300
27,350
27,400
27,450

27,300
27,350
27,400
27,450
27,500

3,083
3,089
3,095
3,101
3,107

2,892
2,898
2,904
2,910
2,916

3,083
3,089
3,095
3,101
3,107

3,001
3,007
3,013
3,019
3,025

21,500
21,550
21,600
21,650
21,700

21,550
21,600
21,650
21,700
21,750

2,393
2,399
2,405
2,411
2,417

2,202
2,208
2,214
2,220
2,226

2,393
2,399
2,405
2,411
2,417

2,311
2,317
2,323
2,329
2,335

24,500
24,550
24,600
24,650
24,700

24,550
24,600
24,650
24,700
24,750

2,753
2,759
2,765
2,771
2,777

2,562
2,568
2,574
2,580
2,586

2,753
2,759
2,765
2,771
2,777

2,671
2,677
2,683
2,689
2,695

27,500
27,550
27,600
27,650
27,700

27,550
27,600
27,650
27,700
27,750

3,113
3,119
3,125
3,131
3,137

2,922
2,928
2,934
2,940
2,946

3,113
3,119
3,125
3,131
3,137

3,031
3,037
3,043
3,049
3,055

21,750
21,800
21,850
21,900
21,950

21,800
21,850
21,900
21,950
22,000

2,423
2,429
2,435
2,441
2,447

2,232
2,238
2,244
2,250
2,256

2,423
2,429
2,435
2,441
2,447

2,341
2,347
2,353
2,359
2,365

24,750
24,800
24,850
24,900
24,950

24,800
24,850
24,900
24,950
25,000

2,783
2,789
2,795
2,801
2,807

2,592
2,598
2,604
2,610
2,616

2,783
2,789
2,795
2,801
2,807

2,701
2,707
2,713
2,719
2,725

27,750
27,800
27,850
27,900
27,950

27,800
27,850
27,900
27,950
28,000

3,143
3,149
3,155
3,161
3,167

2,952
2,958
2,964
2,970
2,976

3,143
3,149
3,155
3,161
3,167

3,061
3,067
3,073
3,079
3,085

22,000

25,000

28,000

22,000
22,050
22,100
22,150
22,200

22,050
22,100
22,150
22,200
22,250

2,453
2,459
2,465
2,471
2,477

2,262
2,268
2,274
2,280
2,286

2,453
2,459
2,465
2,471
2,477

2,371
2,377
2,383
2,389
2,395

25,000
25,050
25,100
25,150
25,200

25,050
25,100
25,150
25,200
25,250

2,813
2,819
2,825
2,831
2,837

2,622
2,628
2,634
2,640
2,646

2,813
2,819
2,825
2,831
2,837

2,731
2,737
2,743
2,749
2,755

28,000
28,050
28,100
28,150
28,200

28,050
28,100
28,150
28,200
28,250

3,173
3,179
3,185
3,191
3,197

2,982
2,988
2,994
3,000
3,006

3,173
3,179
3,185
3,191
3,197

3,091
3,097
3,103
3,109
3,115

22,250
22,300
22,350
22,400
22,450

22,300
22,350
22,400
22,450
22,500

2,483
2,489
2,495
2,501
2,507

2,292
2,298
2,304
2,310
2,316

2,483
2,489
2,495
2,501
2,507

2,401
2,407
2,413
2,419
2,425

25,250
25,300
25,350
25,400
25,450

25,300
25,350
25,400
25,450
25,500

2,843
2,849
2,855
2,861
2,867

2,652
2,658
2,664
2,670
2,676

2,843
2,849
2,855
2,861
2,867

2,761
2,767
2,773
2,779
2,785

28,250
28,300
28,350
28,400
28,450

28,300
28,350
28,400
28,450
28,500

3,203
3,209
3,215
3,221
3,227

3,012
3,018
3,024
3,030
3,036

3,203
3,209
3,215
3,221
3,227

3,121
3,127
3,133
3,139
3,145

22,500
22,550
22,600
22,650
22,700

22,550
22,600
22,650
22,700
22,750

2,513
2,519
2,525
2,531
2,537

2,322
2,328
2,334
2,340
2,346

2,513
2,519
2,525
2,531
2,537

2,431
2,437
2,443
2,449
2,455

25,500
25,550
25,600
25,650
25,700

25,550
25,600
25,650
25,700
25,750

2,873
2,879
2,885
2,891
2,897

2,682
2,688
2,694
2,700
2,706

2,873
2,879
2,885
2,891
2,897

2,791
2,797
2,803
2,809
2,815

28,500
28,550
28,600
28,650
28,700

28,550
28,600
28,650
28,700
28,750

3,233
3,239
3,245
3,251
3,257

3,042
3,048
3,054
3,060
3,066

3,233
3,239
3,245
3,251
3,257

3,151
3,157
3,163
3,169
3,175

22,750
22,800
22,850
22,900
22,950

22,800
22,850
22,900
22,950
23,000

2,543
2,549
2,555
2,561
2,567

2,352
2,358
2,364
2,370
2,376

2,543
2,549
2,555
2,561
2,567

2,461
2,467
2,473
2,479
2,485

25,750
25,800
25,850
25,900
25,950

25,800
25,850
25,900
25,950
26,000

2,903
2,909
2,915
2,921
2,927

2,712
2,718
2,724
2,730
2,736

2,903
2,909
2,915
2,921
2,927

2,821
2,827
2,833
2,839
2,845

28,750
28,800
28,850
28,900
28,950

28,800
28,850
28,900
28,950
29,000

3,263
3,269
3,275
3,281
3,287

3,072
3,078
3,084
3,090
3,096

3,263
3,269
3,275
3,281
3,287

3,181
3,187
3,193
3,199
3,205

23,000

26,000

29,000

23,000
23,050
23,100
23,150
23,200

23,050
23,100
23,150
23,200
23,250

2,573
2,579
2,585
2,591
2,597

2,382
2,388
2,394
2,400
2,406

2,573
2,579
2,585
2,591
2,597

2,491
2,497
2,503
2,509
2,515

26,000
26,050
26,100
26,150
26,200

26,050
26,100
26,150
26,200
26,250

2,933
2,939
2,945
2,951
2,957

2,742
2,748
2,754
2,760
2,766

2,933
2,939
2,945
2,951
2,957

2,851
2,857
2,863
2,869
2,875

29,000
29,050
29,100
29,150
29,200

29,050
29,100
29,150
29,200
29,250

3,293
3,299
3,305
3,311
3,317

3,102
3,108
3,114
3,120
3,126

3,293
3,299
3,305
3,311
3,317

3,211
3,217
3,223
3,229
3,235

23,250
23,300
23,350
23,400
23,450

23,300
23,350
23,400
23,450
23,500

2,603
2,609
2,615
2,621
2,627

2,412
2,418
2,424
2,430
2,436

2,603
2,609
2,615
2,621
2,627

2,521
2,527
2,533
2,539
2,545

26,250
26,300
26,350
26,400
26,450

26,300
26,350
26,400
26,450
26,500

2,963
2,969
2,975
2,981
2,987

2,772
2,778
2,784
2,790
2,796

2,963
2,969
2,975
2,981
2,987

2,881
2,887
2,893
2,899
2,905

29,250
29,300
29,350
29,400
29,450

29,300
29,350
29,400
29,450
29,500

3,323
3,329
3,335
3,341
3,347

3,132
3,138
3,144
3,150
3,156

3,323
3,329
3,335
3,341
3,347

3,241
3,247
3,253
3,259
3,265

23,500
23,550
23,600
23,650
23,700

23,550
23,600
23,650
23,700
23,750

2,633
2,639
2,645
2,651
2,657

2,442
2,448
2,454
2,460
2,466

2,633
2,639
2,645
2,651
2,657

2,551
2,557
2,563
2,569
2,575

26,500
26,550
26,600
26,650
26,700

26,550
26,600
26,650
26,700
26,750

2,993
2,999
3,005
3,011
3,017

2,802
2,808
2,814
2,820
2,826

2,993
2,999
3,005
3,011
3,017

2,911
2,917
2,923
2,929
2,935

29,500
29,550
29,600
29,650
29,700

29,550
29,600
29,650
29,700
29,750

3,353
3,359
3,365
3,371
3,377

3,162
3,168
3,174
3,180
3,186

3,353
3,359
3,365
3,371
3,377

3,271
3,277
3,283
3,289
3,295

23,750
23,800
23,850
23,900
23,950

23,800
23,850
23,900
23,950
24,000

2,663
2,669
2,675
2,681
2,687

2,472
2,478
2,484
2,490
2,496

2,663
2,669
2,675
2,681
2,687

2,581
2,587
2,593
2,599
2,605

26,750
26,800
26,850
26,900
26,950

26,800
26,850
26,900
26,950
27,000

3,023
3,029
3,035
3,041
3,047

2,832
2,838
2,844
2,850
2,856

3,023
3,029
3,035
3,041
3,047

2,941
2,947
2,953
2,959
2,965

29,750
29,800
29,850
29,900
29,950

29,800
29,850
29,900
29,950
30,000

3,383
3,389
3,395
3,401
3,407

3,192
3,198
3,204
3,210
3,216

3,383
3,389
3,395
3,401
3,407

3,301
3,307
3,313
3,319
3,325

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

Need more information or forms? Visit IRS.gov.

- 70 -

2018 Tax Table — Continued
If line 10
(taxable
income) is—
At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

30,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

33,000

36,000

30,000
30,050
30,100
30,150
30,200

30,050
30,100
30,150
30,200
30,250

3,413
3,419
3,425
3,431
3,437

3,222
3,228
3,234
3,240
3,246

3,413
3,419
3,425
3,431
3,437

3,331
3,337
3,343
3,349
3,355

33,000
33,050
33,100
33,150
33,200

33,050
33,100
33,150
33,200
33,250

3,773
3,779
3,785
3,791
3,797

3,582
3,588
3,594
3,600
3,606

3,773
3,779
3,785
3,791
3,797

3,691
3,697
3,703
3,709
3,715

36,000
36,050
36,100
36,150
36,200

36,050
36,100
36,150
36,200
36,250

4,133
4,139
4,145
4,151
4,157

3,942
3,948
3,954
3,960
3,966

4,133
4,139
4,145
4,151
4,157

4,051
4,057
4,063
4,069
4,075

30,250
30,300
30,350
30,400
30,450

30,300
30,350
30,400
30,450
30,500

3,443
3,449
3,455
3,461
3,467

3,252
3,258
3,264
3,270
3,276

3,443
3,449
3,455
3,461
3,467

3,361
3,367
3,373
3,379
3,385

33,250
33,300
33,350
33,400
33,450

33,300
33,350
33,400
33,450
33,500

3,803
3,809
3,815
3,821
3,827

3,612
3,618
3,624
3,630
3,636

3,803
3,809
3,815
3,821
3,827

3,721
3,727
3,733
3,739
3,745

36,250
36,300
36,350
36,400
36,450

36,300
36,350
36,400
36,450
36,500

4,163
4,169
4,175
4,181
4,187

3,972
3,978
3,984
3,990
3,996

4,163
4,169
4,175
4,181
4,187

4,081
4,087
4,093
4,099
4,105

30,500
30,550
30,600
30,650
30,700

30,550
30,600
30,650
30,700
30,750

3,473
3,479
3,485
3,491
3,497

3,282
3,288
3,294
3,300
3,306

3,473
3,479
3,485
3,491
3,497

3,391
3,397
3,403
3,409
3,415

33,500
33,550
33,600
33,650
33,700

33,550
33,600
33,650
33,700
33,750

3,833
3,839
3,845
3,851
3,857

3,642
3,648
3,654
3,660
3,666

3,833
3,839
3,845
3,851
3,857

3,751
3,757
3,763
3,769
3,775

36,500
36,550
36,600
36,650
36,700

36,550
36,600
36,650
36,700
36,750

4,193
4,199
4,205
4,211
4,217

4,002
4,008
4,014
4,020
4,026

4,193
4,199
4,205
4,211
4,217

4,111
4,117
4,123
4,129
4,135

30,750
30,800
30,850
30,900
30,950

30,800
30,850
30,900
30,950
31,000

3,503
3,509
3,515
3,521
3,527

3,312
3,318
3,324
3,330
3,336

3,503
3,509
3,515
3,521
3,527

3,421
3,427
3,433
3,439
3,445

33,750
33,800
33,850
33,900
33,950

33,800
33,850
33,900
33,950
34,000

3,863
3,869
3,875
3,881
3,887

3,672
3,678
3,684
3,690
3,696

3,863
3,869
3,875
3,881
3,887

3,781
3,787
3,793
3,799
3,805

36,750
36,800
36,850
36,900
36,950

36,800
36,850
36,900
36,950
37,000

4,223
4,229
4,235
4,241
4,247

4,032
4,038
4,044
4,050
4,056

4,223
4,229
4,235
4,241
4,247

4,141
4,147
4,153
4,159
4,165

31,000

34,000

37,000

31,000
31,050
31,100
31,150
31,200

31,050
31,100
31,150
31,200
31,250

3,533
3,539
3,545
3,551
3,557

3,342
3,348
3,354
3,360
3,366

3,533
3,539
3,545
3,551
3,557

3,451
3,457
3,463
3,469
3,475

34,000
34,050
34,100
34,150
34,200

34,050
34,100
34,150
34,200
34,250

3,893
3,899
3,905
3,911
3,917

3,702
3,708
3,714
3,720
3,726

3,893
3,899
3,905
3,911
3,917

3,811
3,817
3,823
3,829
3,835

37,000
37,050
37,100
37,150
37,200

37,050
37,100
37,150
37,200
37,250

4,253
4,259
4,265
4,271
4,277

4,062
4,068
4,074
4,080
4,086

4,253
4,259
4,265
4,271
4,277

4,171
4,177
4,183
4,189
4,195

31,250
31,300
31,350
31,400
31,450

31,300
31,350
31,400
31,450
31,500

3,563
3,569
3,575
3,581
3,587

3,372
3,378
3,384
3,390
3,396

3,563
3,569
3,575
3,581
3,587

3,481
3,487
3,493
3,499
3,505

34,250
34,300
34,350
34,400
34,450

34,300
34,350
34,400
34,450
34,500

3,923
3,929
3,935
3,941
3,947

3,732
3,738
3,744
3,750
3,756

3,923
3,929
3,935
3,941
3,947

3,841
3,847
3,853
3,859
3,865

37,250
37,300
37,350
37,400
37,450

37,300
37,350
37,400
37,450
37,500

4,283
4,289
4,295
4,301
4,307

4,092
4,098
4,104
4,110
4,116

4,283
4,289
4,295
4,301
4,307

4,201
4,207
4,213
4,219
4,225

31,500
31,550
31,600
31,650
31,700

31,550
31,600
31,650
31,700
31,750

3,593
3,599
3,605
3,611
3,617

3,402
3,408
3,414
3,420
3,426

3,593
3,599
3,605
3,611
3,617

3,511
3,517
3,523
3,529
3,535

34,500
34,550
34,600
34,650
34,700

34,550
34,600
34,650
34,700
34,750

3,953
3,959
3,965
3,971
3,977

3,762
3,768
3,774
3,780
3,786

3,953
3,959
3,965
3,971
3,977

3,871
3,877
3,883
3,889
3,895

37,500
37,550
37,600
37,650
37,700

37,550
37,600
37,650
37,700
37,750

4,313
4,319
4,325
4,331
4,337

4,122
4,128
4,134
4,140
4,146

4,313
4,319
4,325
4,331
4,337

4,231
4,237
4,243
4,249
4,255

31,750
31,800
31,850
31,900
31,950

31,800
31,850
31,900
31,950
32,000

3,623
3,629
3,635
3,641
3,647

3,432
3,438
3,444
3,450
3,456

3,623
3,629
3,635
3,641
3,647

3,541
3,547
3,553
3,559
3,565

34,750
34,800
34,850
34,900
34,950

34,800
34,850
34,900
34,950
35,000

3,983
3,989
3,995
4,001
4,007

3,792
3,798
3,804
3,810
3,816

3,983
3,989
3,995
4,001
4,007

3,901
3,907
3,913
3,919
3,925

37,750
37,800
37,850
37,900
37,950

37,800
37,850
37,900
37,950
38,000

4,343
4,349
4,355
4,361
4,367

4,152
4,158
4,164
4,170
4,176

4,343
4,349
4,355
4,361
4,367

4,261
4,267
4,273
4,279
4,285

32,000

35,000

38,000

32,000
32,050
32,100
32,150
32,200

32,050
32,100
32,150
32,200
32,250

3,653
3,659
3,665
3,671
3,677

3,462
3,468
3,474
3,480
3,486

3,653
3,659
3,665
3,671
3,677

3,571
3,577
3,583
3,589
3,595

35,000
35,050
35,100
35,150
35,200

35,050
35,100
35,150
35,200
35,250

4,013
4,019
4,025
4,031
4,037

3,822
3,828
3,834
3,840
3,846

4,013
4,019
4,025
4,031
4,037

3,931
3,937
3,943
3,949
3,955

38,000
38,050
38,100
38,150
38,200

38,050
38,100
38,150
38,200
38,250

4,373
4,379
4,385
4,391
4,397

4,182
4,188
4,194
4,200
4,206

4,373
4,379
4,385
4,391
4,397

4,291
4,297
4,303
4,309
4,315

32,250
32,300
32,350
32,400
32,450

32,300
32,350
32,400
32,450
32,500

3,683
3,689
3,695
3,701
3,707

3,492
3,498
3,504
3,510
3,516

3,683
3,689
3,695
3,701
3,707

3,601
3,607
3,613
3,619
3,625

35,250
35,300
35,350
35,400
35,450

35,300
35,350
35,400
35,450
35,500

4,043
4,049
4,055
4,061
4,067

3,852
3,858
3,864
3,870
3,876

4,043
4,049
4,055
4,061
4,067

3,961
3,967
3,973
3,979
3,985

38,250
38,300
38,350
38,400
38,450

38,300
38,350
38,400
38,450
38,500

4,403
4,409
4,415
4,421
4,427

4,212
4,218
4,224
4,230
4,236

4,403
4,409
4,415
4,421
4,427

4,321
4,327
4,333
4,339
4,345

32,500
32,550
32,600
32,650
32,700

32,550
32,600
32,650
32,700
32,750

3,713
3,719
3,725
3,731
3,737

3,522
3,528
3,534
3,540
3,546

3,713
3,719
3,725
3,731
3,737

3,631
3,637
3,643
3,649
3,655

35,500
35,550
35,600
35,650
35,700

35,550
35,600
35,650
35,700
35,750

4,073
4,079
4,085
4,091
4,097

3,882
3,888
3,894
3,900
3,906

4,073
4,079
4,085
4,091
4,097

3,991
3,997
4,003
4,009
4,015

38,500
38,550
38,600
38,650
38,700

38,550
38,600
38,650
38,700
38,750

4,433
4,439
4,445
4,451
4,459

4,242
4,248
4,254
4,260
4,266

4,433
4,439
4,445
4,451
4,459

4,351
4,357
4,363
4,369
4,375

32,750
32,800
32,850
32,900
32,950

32,800
32,850
32,900
32,950
33,000

3,743
3,749
3,755
3,761
3,767

3,552
3,558
3,564
3,570
3,576

3,743
3,749
3,755
3,761
3,767

3,661
3,667
3,673
3,679
3,685

35,750
35,800
35,850
35,900
35,950

35,800
35,850
35,900
35,950
36,000

4,103
4,109
4,115
4,121
4,127

3,912
3,918
3,924
3,930
3,936

4,103
4,109
4,115
4,121
4,127

4,021
4,027
4,033
4,039
4,045

38,750
38,800
38,850
38,900
38,950

38,800
38,850
38,900
38,950
39,000

4,470
4,481
4,492
4,503
4,514

4,272
4,278
4,284
4,290
4,296

4,470
4,481
4,492
4,503
4,514

4,381
4,387
4,393
4,399
4,405

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

- 71 -

Need more information or forms? Visit IRS.gov.

2018 Tax Table — Continued
If line 10
(taxable
income) is—
At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

39,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

42,000

45,000

39,000
39,050
39,100
39,150
39,200

39,050
39,100
39,150
39,200
39,250

4,525
4,536
4,547
4,558
4,569

4,302
4,308
4,314
4,320
4,326

4,525
4,536
4,547
4,558
4,569

4,411
4,417
4,423
4,429
4,435

42,000
42,050
42,100
42,150
42,200

42,050
42,100
42,150
42,200
42,250

5,185
5,196
5,207
5,218
5,229

4,662
4,668
4,674
4,680
4,686

5,185
5,196
5,207
5,218
5,229

4,771
4,777
4,783
4,789
4,795

45,000
45,050
45,100
45,150
45,200

45,050
45,100
45,150
45,200
45,250

5,845
5,856
5,867
5,878
5,889

5,022
5,028
5,034
5,040
5,046

5,845
5,856
5,867
5,878
5,889

5,131
5,137
5,143
5,149
5,155

39,250
39,300
39,350
39,400
39,450

39,300
39,350
39,400
39,450
39,500

4,580
4,591
4,602
4,613
4,624

4,332
4,338
4,344
4,350
4,356

4,580
4,591
4,602
4,613
4,624

4,441
4,447
4,453
4,459
4,465

42,250
42,300
42,350
42,400
42,450

42,300
42,350
42,400
42,450
42,500

5,240
5,251
5,262
5,273
5,284

4,692
4,698
4,704
4,710
4,716

5,240
5,251
5,262
5,273
5,284

4,801
4,807
4,813
4,819
4,825

45,250
45,300
45,350
45,400
45,450

45,300
45,350
45,400
45,450
45,500

5,900
5,911
5,922
5,933
5,944

5,052
5,058
5,064
5,070
5,076

5,900
5,911
5,922
5,933
5,944

5,161
5,167
5,173
5,179
5,185

39,500
39,550
39,600
39,650
39,700

39,550
39,600
39,650
39,700
39,750

4,635
4,646
4,657
4,668
4,679

4,362
4,368
4,374
4,380
4,386

4,635
4,646
4,657
4,668
4,679

4,471
4,477
4,483
4,489
4,495

42,500
42,550
42,600
42,650
42,700

42,550
42,600
42,650
42,700
42,750

5,295
5,306
5,317
5,328
5,339

4,722
4,728
4,734
4,740
4,746

5,295
5,306
5,317
5,328
5,339

4,831
4,837
4,843
4,849
4,855

45,500
45,550
45,600
45,650
45,700

45,550
45,600
45,650
45,700
45,750

5,955
5,966
5,977
5,988
5,999

5,082
5,088
5,094
5,100
5,106

5,955
5,966
5,977
5,988
5,999

5,191
5,197
5,203
5,209
5,215

39,750
39,800
39,850
39,900
39,950

39,800
39,850
39,900
39,950
40,000

4,690
4,701
4,712
4,723
4,734

4,392
4,398
4,404
4,410
4,416

4,690
4,701
4,712
4,723
4,734

4,501
4,507
4,513
4,519
4,525

42,750
42,800
42,850
42,900
42,950

42,800
42,850
42,900
42,950
43,000

5,350
5,361
5,372
5,383
5,394

4,752
4,758
4,764
4,770
4,776

5,350
5,361
5,372
5,383
5,394

4,861
4,867
4,873
4,879
4,885

45,750
45,800
45,850
45,900
45,950

45,800
45,850
45,900
45,950
46,000

6,010
6,021
6,032
6,043
6,054

5,112
5,118
5,124
5,130
5,136

6,010
6,021
6,032
6,043
6,054

5,221
5,227
5,233
5,239
5,245

40,000

43,000

46,000

40,000
40,050
40,100
40,150
40,200

40,050
40,100
40,150
40,200
40,250

4,745
4,756
4,767
4,778
4,789

4,422
4,428
4,434
4,440
4,446

4,745
4,756
4,767
4,778
4,789

4,531
4,537
4,543
4,549
4,555

43,000
43,050
43,100
43,150
43,200

43,050
43,100
43,150
43,200
43,250

5,405
5,416
5,427
5,438
5,449

4,782
4,788
4,794
4,800
4,806

5,405
5,416
5,427
5,438
5,449

4,891
4,897
4,903
4,909
4,915

46,000
46,050
46,100
46,150
46,200

46,050
46,100
46,150
46,200
46,250

6,065
6,076
6,087
6,098
6,109

5,142
5,148
5,154
5,160
5,166

6,065
6,076
6,087
6,098
6,109

5,251
5,257
5,263
5,269
5,275

40,250
40,300
40,350
40,400
40,450

40,300
40,350
40,400
40,450
40,500

4,800
4,811
4,822
4,833
4,844

4,452
4,458
4,464
4,470
4,476

4,800
4,811
4,822
4,833
4,844

4,561
4,567
4,573
4,579
4,585

43,250
43,300
43,350
43,400
43,450

43,300
43,350
43,400
43,450
43,500

5,460
5,471
5,482
5,493
5,504

4,812
4,818
4,824
4,830
4,836

5,460
5,471
5,482
5,493
5,504

4,921
4,927
4,933
4,939
4,945

46,250
46,300
46,350
46,400
46,450

46,300
46,350
46,400
46,450
46,500

6,120
6,131
6,142
6,153
6,164

5,172
5,178
5,184
5,190
5,196

6,120
6,131
6,142
6,153
6,164

5,281
5,287
5,293
5,299
5,305

40,500
40,550
40,600
40,650
40,700

40,550
40,600
40,650
40,700
40,750

4,855
4,866
4,877
4,888
4,899

4,482
4,488
4,494
4,500
4,506

4,855
4,866
4,877
4,888
4,899

4,591
4,597
4,603
4,609
4,615

43,500
43,550
43,600
43,650
43,700

43,550
43,600
43,650
43,700
43,750

5,515
5,526
5,537
5,548
5,559

4,842
4,848
4,854
4,860
4,866

5,515
5,526
5,537
5,548
5,559

4,951
4,957
4,963
4,969
4,975

46,500
46,550
46,600
46,650
46,700

46,550
46,600
46,650
46,700
46,750

6,175
6,186
6,197
6,208
6,219

5,202
5,208
5,214
5,220
5,226

6,175
6,186
6,197
6,208
6,219

5,311
5,317
5,323
5,329
5,335

40,750
40,800
40,850
40,900
40,950

40,800
40,850
40,900
40,950
41,000

4,910
4,921
4,932
4,943
4,954

4,512
4,518
4,524
4,530
4,536

4,910
4,921
4,932
4,943
4,954

4,621
4,627
4,633
4,639
4,645

43,750
43,800
43,850
43,900
43,950

43,800
43,850
43,900
43,950
44,000

5,570
5,581
5,592
5,603
5,614

4,872
4,878
4,884
4,890
4,896

5,570
5,581
5,592
5,603
5,614

4,981
4,987
4,993
4,999
5,005

46,750
46,800
46,850
46,900
46,950

46,800
46,850
46,900
46,950
47,000

6,230
6,241
6,252
6,263
6,274

5,232
5,238
5,244
5,250
5,256

6,230
6,241
6,252
6,263
6,274

5,341
5,347
5,353
5,359
5,365

41,000

44,000

47,000

41,000
41,050
41,100
41,150
41,200

41,050
41,100
41,150
41,200
41,250

4,965
4,976
4,987
4,998
5,009

4,542
4,548
4,554
4,560
4,566

4,965
4,976
4,987
4,998
5,009

4,651
4,657
4,663
4,669
4,675

44,000
44,050
44,100
44,150
44,200

44,050
44,100
44,150
44,200
44,250

5,625
5,636
5,647
5,658
5,669

4,902
4,908
4,914
4,920
4,926

5,625
5,636
5,647
5,658
5,669

5,011
5,017
5,023
5,029
5,035

47,000
47,050
47,100
47,150
47,200

47,050
47,100
47,150
47,200
47,250

6,285
6,296
6,307
6,318
6,329

5,262
5,268
5,274
5,280
5,286

6,285
6,296
6,307
6,318
6,329

5,371
5,377
5,383
5,389
5,395

41,250
41,300
41,350
41,400
41,450

41,300
41,350
41,400
41,450
41,500

5,020
5,031
5,042
5,053
5,064

4,572
4,578
4,584
4,590
4,596

5,020
5,031
5,042
5,053
5,064

4,681
4,687
4,693
4,699
4,705

44,250
44,300
44,350
44,400
44,450

44,300
44,350
44,400
44,450
44,500

5,680
5,691
5,702
5,713
5,724

4,932
4,938
4,944
4,950
4,956

5,680
5,691
5,702
5,713
5,724

5,041
5,047
5,053
5,059
5,065

47,250
47,300
47,350
47,400
47,450

47,300
47,350
47,400
47,450
47,500

6,340
6,351
6,362
6,373
6,384

5,292
5,298
5,304
5,310
5,316

6,340
6,351
6,362
6,373
6,384

5,401
5,407
5,413
5,419
5,425

41,500
41,550
41,600
41,650
41,700

41,550
41,600
41,650
41,700
41,750

5,075
5,086
5,097
5,108
5,119

4,602
4,608
4,614
4,620
4,626

5,075
5,086
5,097
5,108
5,119

4,711
4,717
4,723
4,729
4,735

44,500
44,550
44,600
44,650
44,700

44,550
44,600
44,650
44,700
44,750

5,735
5,746
5,757
5,768
5,779

4,962
4,968
4,974
4,980
4,986

5,735
5,746
5,757
5,768
5,779

5,071
5,077
5,083
5,089
5,095

47,500
47,550
47,600
47,650
47,700

47,550
47,600
47,650
47,700
47,750

6,395
6,406
6,417
6,428
6,439

5,322
5,328
5,334
5,340
5,346

6,395
6,406
6,417
6,428
6,439

5,431
5,437
5,443
5,449
5,455

41,750
41,800
41,850
41,900
41,950

41,800
41,850
41,900
41,950
42,000

5,130
5,141
5,152
5,163
5,174

4,632
4,638
4,644
4,650
4,656

5,130
5,141
5,152
5,163
5,174

4,741
4,747
4,753
4,759
4,765

44,750
44,800
44,850
44,900
44,950

44,800
44,850
44,900
44,950
45,000

5,790
5,801
5,812
5,823
5,834

4,992
4,998
5,004
5,010
5,016

5,790
5,801
5,812
5,823
5,834

5,101
5,107
5,113
5,119
5,125

47,750
47,800
47,850
47,900
47,950

47,800
47,850
47,900
47,950
48,000

6,450
6,461
6,472
6,483
6,494

5,352
5,358
5,364
5,370
5,376

6,450
6,461
6,472
6,483
6,494

5,461
5,467
5,473
5,479
5,485

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

Need more information or forms? Visit IRS.gov.

- 72 -

2018 Tax Table — Continued
If line 10
(taxable
income) is—
At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

48,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

51,000

54,000

48,000
48,050
48,100
48,150
48,200

48,050
48,100
48,150
48,200
48,250

6,505
6,516
6,527
6,538
6,549

5,382
5,388
5,394
5,400
5,406

6,505
6,516
6,527
6,538
6,549

5,491
5,497
5,503
5,509
5,515

51,000
51,050
51,100
51,150
51,200

51,050
51,100
51,150
51,200
51,250

7,165
7,176
7,187
7,198
7,209

5,742
5,748
5,754
5,760
5,766

7,165
7,176
7,187
7,198
7,209

5,851
5,857
5,863
5,869
5,875

54,000
54,050
54,100
54,150
54,200

54,050
54,100
54,150
54,200
54,250

7,825
7,836
7,847
7,858
7,869

6,102
6,108
6,114
6,120
6,126

7,825
7,836
7,847
7,858
7,869

6,434
6,445
6,456
6,467
6,478

48,250
48,300
48,350
48,400
48,450

48,300
48,350
48,400
48,450
48,500

6,560
6,571
6,582
6,593
6,604

5,412
5,418
5,424
5,430
5,436

6,560
6,571
6,582
6,593
6,604

5,521
5,527
5,533
5,539
5,545

51,250
51,300
51,350
51,400
51,450

51,300
51,350
51,400
51,450
51,500

7,220
7,231
7,242
7,253
7,264

5,772
5,778
5,784
5,790
5,796

7,220
7,231
7,242
7,253
7,264

5,881
5,887
5,893
5,899
5,905

54,250
54,300
54,350
54,400
54,450

54,300
54,350
54,400
54,450
54,500

7,880
7,891
7,902
7,913
7,924

6,132
6,138
6,144
6,150
6,156

7,880
7,891
7,902
7,913
7,924

6,489
6,500
6,511
6,522
6,533

48,500
48,550
48,600
48,650
48,700

48,550
48,600
48,650
48,700
48,750

6,615
6,626
6,637
6,648
6,659

5,442
5,448
5,454
5,460
5,466

6,615
6,626
6,637
6,648
6,659

5,551
5,557
5,563
5,569
5,575

51,500
51,550
51,600
51,650
51,700

51,550
51,600
51,650
51,700
51,750

7,275
7,286
7,297
7,308
7,319

5,802
5,808
5,814
5,820
5,826

7,275
7,286
7,297
7,308
7,319

5,911
5,917
5,923
5,929
5,935

54,500
54,550
54,600
54,650
54,700

54,550
54,600
54,650
54,700
54,750

7,935
7,946
7,957
7,968
7,979

6,162
6,168
6,174
6,180
6,186

7,935
7,946
7,957
7,968
7,979

6,544
6,555
6,566
6,577
6,588

48,750
48,800
48,850
48,900
48,950

48,800
48,850
48,900
48,950
49,000

6,670
6,681
6,692
6,703
6,714

5,472
5,478
5,484
5,490
5,496

6,670
6,681
6,692
6,703
6,714

5,581
5,587
5,593
5,599
5,605

51,750
51,800
51,850
51,900
51,950

51,800
51,850
51,900
51,950
52,000

7,330
7,341
7,352
7,363
7,374

5,832
5,838
5,844
5,850
5,856

7,330
7,341
7,352
7,363
7,374

5,941
5,950
5,961
5,972
5,983

54,750
54,800
54,850
54,900
54,950

54,800
54,850
54,900
54,950
55,000

7,990
8,001
8,012
8,023
8,034

6,192
6,198
6,204
6,210
6,216

7,990
8,001
8,012
8,023
8,034

6,599
6,610
6,621
6,632
6,643

49,000

52,000

55,000

49,000
49,050
49,100
49,150
49,200

49,050
49,100
49,150
49,200
49,250

6,725
6,736
6,747
6,758
6,769

5,502
5,508
5,514
5,520
5,526

6,725
6,736
6,747
6,758
6,769

5,611
5,617
5,623
5,629
5,635

52,000
52,050
52,100
52,150
52,200

52,050
52,100
52,150
52,200
52,250

7,385
7,396
7,407
7,418
7,429

5,862
5,868
5,874
5,880
5,886

7,385
7,396
7,407
7,418
7,429

5,994
6,005
6,016
6,027
6,038

55,000
55,050
55,100
55,150
55,200

55,050
55,100
55,150
55,200
55,250

8,045
8,056
8,067
8,078
8,089

6,222
6,228
6,234
6,240
6,246

8,045
8,056
8,067
8,078
8,089

6,654
6,665
6,676
6,687
6,698

49,250
49,300
49,350
49,400
49,450

49,300
49,350
49,400
49,450
49,500

6,780
6,791
6,802
6,813
6,824

5,532
5,538
5,544
5,550
5,556

6,780
6,791
6,802
6,813
6,824

5,641
5,647
5,653
5,659
5,665

52,250
52,300
52,350
52,400
52,450

52,300
52,350
52,400
52,450
52,500

7,440
7,451
7,462
7,473
7,484

5,892
5,898
5,904
5,910
5,916

7,440
7,451
7,462
7,473
7,484

6,049
6,060
6,071
6,082
6,093

55,250
55,300
55,350
55,400
55,450

55,300
55,350
55,400
55,450
55,500

8,100
8,111
8,122
8,133
8,144

6,252
6,258
6,264
6,270
6,276

8,100
8,111
8,122
8,133
8,144

6,709
6,720
6,731
6,742
6,753

49,500
49,550
49,600
49,650
49,700

49,550
49,600
49,650
49,700
49,750

6,835
6,846
6,857
6,868
6,879

5,562
5,568
5,574
5,580
5,586

6,835
6,846
6,857
6,868
6,879

5,671
5,677
5,683
5,689
5,695

52,500
52,550
52,600
52,650
52,700

52,550
52,600
52,650
52,700
52,750

7,495
7,506
7,517
7,528
7,539

5,922
5,928
5,934
5,940
5,946

7,495
7,506
7,517
7,528
7,539

6,104
6,115
6,126
6,137
6,148

55,500
55,550
55,600
55,650
55,700

55,550
55,600
55,650
55,700
55,750

8,155
8,166
8,177
8,188
8,199

6,282
6,288
6,294
6,300
6,306

8,155
8,166
8,177
8,188
8,199

6,764
6,775
6,786
6,797
6,808

49,750
49,800
49,850
49,900
49,950

49,800
49,850
49,900
49,950
50,000

6,890
6,901
6,912
6,923
6,934

5,592
5,598
5,604
5,610
5,616

6,890
6,901
6,912
6,923
6,934

5,701
5,707
5,713
5,719
5,725

52,750
52,800
52,850
52,900
52,950

52,800
52,850
52,900
52,950
53,000

7,550
7,561
7,572
7,583
7,594

5,952
5,958
5,964
5,970
5,976

7,550
7,561
7,572
7,583
7,594

6,159
6,170
6,181
6,192
6,203

55,750
55,800
55,850
55,900
55,950

55,800
55,850
55,900
55,950
56,000

8,210
8,221
8,232
8,243
8,254

6,312
6,318
6,324
6,330
6,336

8,210
8,221
8,232
8,243
8,254

6,819
6,830
6,841
6,852
6,863

50,000

53,000

56,000

50,000
50,050
50,100
50,150
50,200

50,050
50,100
50,150
50,200
50,250

6,945
6,956
6,967
6,978
6,989

5,622
5,628
5,634
5,640
5,646

6,945
6,956
6,967
6,978
6,989

5,731
5,737
5,743
5,749
5,755

53,000
53,050
53,100
53,150
53,200

53,050
53,100
53,150
53,200
53,250

7,605
7,616
7,627
7,638
7,649

5,982
5,988
5,994
6,000
6,006

7,605
7,616
7,627
7,638
7,649

6,214
6,225
6,236
6,247
6,258

56,000
56,050
56,100
56,150
56,200

56,050
56,100
56,150
56,200
56,250

8,265
8,276
8,287
8,298
8,309

6,342
6,348
6,354
6,360
6,366

8,265
8,276
8,287
8,298
8,309

6,874
6,885
6,896
6,907
6,918

50,250
50,300
50,350
50,400
50,450

50,300
50,350
50,400
50,450
50,500

7,000
7,011
7,022
7,033
7,044

5,652
5,658
5,664
5,670
5,676

7,000
7,011
7,022
7,033
7,044

5,761
5,767
5,773
5,779
5,785

53,250
53,300
53,350
53,400
53,450

53,300
53,350
53,400
53,450
53,500

7,660
7,671
7,682
7,693
7,704

6,012
6,018
6,024
6,030
6,036

7,660
7,671
7,682
7,693
7,704

6,269
6,280
6,291
6,302
6,313

56,250
56,300
56,350
56,400
56,450

56,300
56,350
56,400
56,450
56,500

8,320
8,331
8,342
8,353
8,364

6,372
6,378
6,384
6,390
6,396

8,320
8,331
8,342
8,353
8,364

6,929
6,940
6,951
6,962
6,973

50,500
50,550
50,600
50,650
50,700

50,550
50,600
50,650
50,700
50,750

7,055
7,066
7,077
7,088
7,099

5,682
5,688
5,694
5,700
5,706

7,055
7,066
7,077
7,088
7,099

5,791
5,797
5,803
5,809
5,815

53,500
53,550
53,600
53,650
53,700

53,550
53,600
53,650
53,700
53,750

7,715
7,726
7,737
7,748
7,759

6,042
6,048
6,054
6,060
6,066

7,715
7,726
7,737
7,748
7,759

6,324
6,335
6,346
6,357
6,368

56,500
56,550
56,600
56,650
56,700

56,550
56,600
56,650
56,700
56,750

8,375
8,386
8,397
8,408
8,419

6,402
6,408
6,414
6,420
6,426

8,375
8,386
8,397
8,408
8,419

6,984
6,995
7,006
7,017
7,028

50,750
50,800
50,850
50,900
50,950

50,800
50,850
50,900
50,950
51,000

7,110
7,121
7,132
7,143
7,154

5,712
5,718
5,724
5,730
5,736

7,110
7,121
7,132
7,143
7,154

5,821
5,827
5,833
5,839
5,845

53,750
53,800
53,850
53,900
53,950

53,800
53,850
53,900
53,950
54,000

7,770
7,781
7,792
7,803
7,814

6,072
6,078
6,084
6,090
6,096

7,770
7,781
7,792
7,803
7,814

6,379
6,390
6,401
6,412
6,423

56,750
56,800
56,850
56,900
56,950

56,800
56,850
56,900
56,950
57,000

8,430
8,441
8,452
8,463
8,474

6,432
6,438
6,444
6,450
6,456

8,430
8,441
8,452
8,463
8,474

7,039
7,050
7,061
7,072
7,083

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

- 73 -

Need more information or forms? Visit IRS.gov.

2018 Tax Table — Continued
If line 10
(taxable
income) is—
At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

57,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

60,000

63,000

57,000
57,050
57,100
57,150
57,200

57,050
57,100
57,150
57,200
57,250

8,485
8,496
8,507
8,518
8,529

6,462
6,468
6,474
6,480
6,486

8,485
8,496
8,507
8,518
8,529

7,094
7,105
7,116
7,127
7,138

60,000
60,050
60,100
60,150
60,200

60,050
60,100
60,150
60,200
60,250

9,145
9,156
9,167
9,178
9,189

6,822
6,828
6,834
6,840
6,846

9,145
9,156
9,167
9,178
9,189

7,754
7,765
7,776
7,787
7,798

63,000
63,050
63,100
63,150
63,200

63,050
63,100
63,150
63,200
63,250

9,805
9,816
9,827
9,838
9,849

7,182
7,188
7,194
7,200
7,206

9,805
9,816
9,827
9,838
9,849

8,414
8,425
8,436
8,447
8,458

57,250
57,300
57,350
57,400
57,450

57,300
57,350
57,400
57,450
57,500

8,540
8,551
8,562
8,573
8,584

6,492
6,498
6,504
6,510
6,516

8,540
8,551
8,562
8,573
8,584

7,149
7,160
7,171
7,182
7,193

60,250
60,300
60,350
60,400
60,450

60,300
60,350
60,400
60,450
60,500

9,200
9,211
9,222
9,233
9,244

6,852
6,858
6,864
6,870
6,876

9,200
9,211
9,222
9,233
9,244

7,809
7,820
7,831
7,842
7,853

63,250
63,300
63,350
63,400
63,450

63,300
63,350
63,400
63,450
63,500

9,860
9,871
9,882
9,893
9,904

7,212
7,218
7,224
7,230
7,236

9,860
9,871
9,882
9,893
9,904

8,469
8,480
8,491
8,502
8,513

57,500
57,550
57,600
57,650
57,700

57,550
57,600
57,650
57,700
57,750

8,595
8,606
8,617
8,628
8,639

6,522
6,528
6,534
6,540
6,546

8,595
8,606
8,617
8,628
8,639

7,204
7,215
7,226
7,237
7,248

60,500
60,550
60,600
60,650
60,700

60,550
60,600
60,650
60,700
60,750

9,255
9,266
9,277
9,288
9,299

6,882
6,888
6,894
6,900
6,906

9,255
9,266
9,277
9,288
9,299

7,864
7,875
7,886
7,897
7,908

63,500
63,550
63,600
63,650
63,700

63,550
63,600
63,650
63,700
63,750

9,915
9,926
9,937
9,948
9,959

7,242
7,248
7,254
7,260
7,266

9,915
9,926
9,937
9,948
9,959

8,524
8,535
8,546
8,557
8,568

57,750
57,800
57,850
57,900
57,950

57,800
57,850
57,900
57,950
58,000

8,650
8,661
8,672
8,683
8,694

6,552
6,558
6,564
6,570
6,576

8,650
8,661
8,672
8,683
8,694

7,259
7,270
7,281
7,292
7,303

60,750
60,800
60,850
60,900
60,950

60,800
60,850
60,900
60,950
61,000

9,310
9,321
9,332
9,343
9,354

6,912
6,918
6,924
6,930
6,936

9,310
9,321
9,332
9,343
9,354

7,919
7,930
7,941
7,952
7,963

63,750
63,800
63,850
63,900
63,950

63,800
63,850
63,900
63,950
64,000

9,970
9,981
9,992
10,003
10,014

7,272
7,278
7,284
7,290
7,296

9,970
9,981
9,992
10,003
10,014

8,579
8,590
8,601
8,612
8,623

58,000

61,000

64,000

58,000
58,050
58,100
58,150
58,200

58,050
58,100
58,150
58,200
58,250

8,705
8,716
8,727
8,738
8,749

6,582
6,588
6,594
6,600
6,606

8,705
8,716
8,727
8,738
8,749

7,314
7,325
7,336
7,347
7,358

61,000
61,050
61,100
61,150
61,200

61,050
61,100
61,150
61,200
61,250

9,365
9,376
9,387
9,398
9,409

6,942
6,948
6,954
6,960
6,966

9,365
9,376
9,387
9,398
9,409

7,974
7,985
7,996
8,007
8,018

64,000
64,050
64,100
64,150
64,200

64,050
64,100
64,150
64,200
64,250

10,025
10,036
10,047
10,058
10,069

7,302
7,308
7,314
7,320
7,326

10,025
10,036
10,047
10,058
10,069

8,634
8,645
8,656
8,667
8,678

58,250
58,300
58,350
58,400
58,450

58,300
58,350
58,400
58,450
58,500

8,760
8,771
8,782
8,793
8,804

6,612
6,618
6,624
6,630
6,636

8,760
8,771
8,782
8,793
8,804

7,369
7,380
7,391
7,402
7,413

61,250
61,300
61,350
61,400
61,450

61,300
61,350
61,400
61,450
61,500

9,420
9,431
9,442
9,453
9,464

6,972
6,978
6,984
6,990
6,996

9,420
9,431
9,442
9,453
9,464

8,029
8,040
8,051
8,062
8,073

64,250
64,300
64,350
64,400
64,450

64,300
64,350
64,400
64,450
64,500

10,080
10,091
10,102
10,113
10,124

7,332
7,338
7,344
7,350
7,356

10,080
10,091
10,102
10,113
10,124

8,689
8,700
8,711
8,722
8,733

58,500
58,550
58,600
58,650
58,700

58,550
58,600
58,650
58,700
58,750

8,815
8,826
8,837
8,848
8,859

6,642
6,648
6,654
6,660
6,666

8,815
8,826
8,837
8,848
8,859

7,424
7,435
7,446
7,457
7,468

61,500
61,550
61,600
61,650
61,700

61,550
61,600
61,650
61,700
61,750

9,475
9,486
9,497
9,508
9,519

7,002
7,008
7,014
7,020
7,026

9,475
9,486
9,497
9,508
9,519

8,084
8,095
8,106
8,117
8,128

64,500
64,550
64,600
64,650
64,700

64,550
64,600
64,650
64,700
64,750

10,135
10,146
10,157
10,168
10,179

7,362
7,368
7,374
7,380
7,386

10,135
10,146
10,157
10,168
10,179

8,744
8,755
8,766
8,777
8,788

58,750
58,800
58,850
58,900
58,950

58,800
58,850
58,900
58,950
59,000

8,870
8,881
8,892
8,903
8,914

6,672
6,678
6,684
6,690
6,696

8,870
8,881
8,892
8,903
8,914

7,479
7,490
7,501
7,512
7,523

61,750
61,800
61,850
61,900
61,950

61,800
61,850
61,900
61,950
62,000

9,530
9,541
9,552
9,563
9,574

7,032
7,038
7,044
7,050
7,056

9,530
9,541
9,552
9,563
9,574

8,139
8,150
8,161
8,172
8,183

64,750
64,800
64,850
64,900
64,950

64,800
64,850
64,900
64,950
65,000

10,190
10,201
10,212
10,223
10,234

7,392
7,398
7,404
7,410
7,416

10,190
10,201
10,212
10,223
10,234

8,799
8,810
8,821
8,832
8,843

59,000

62,000

65,000

59,000
59,050
59,100
59,150
59,200

59,050
59,100
59,150
59,200
59,250

8,925
8,936
8,947
8,958
8,969

6,702
6,708
6,714
6,720
6,726

8,925
8,936
8,947
8,958
8,969

7,534
7,545
7,556
7,567
7,578

62,000
62,050
62,100
62,150
62,200

62,050
62,100
62,150
62,200
62,250

9,585
9,596
9,607
9,618
9,629

7,062
7,068
7,074
7,080
7,086

9,585
9,596
9,607
9,618
9,629

8,194
8,205
8,216
8,227
8,238

65,000
65,050
65,100
65,150
65,200

65,050
65,100
65,150
65,200
65,250

10,245
10,256
10,267
10,278
10,289

7,422
7,428
7,434
7,440
7,446

10,245
10,256
10,267
10,278
10,289

8,854
8,865
8,876
8,887
8,898

59,250
59,300
59,350
59,400
59,450

59,300
59,350
59,400
59,450
59,500

8,980
8,991
9,002
9,013
9,024

6,732
6,738
6,744
6,750
6,756

8,980
8,991
9,002
9,013
9,024

7,589
7,600
7,611
7,622
7,633

62,250
62,300
62,350
62,400
62,450

62,300
62,350
62,400
62,450
62,500

9,640
9,651
9,662
9,673
9,684

7,092
7,098
7,104
7,110
7,116

9,640
9,651
9,662
9,673
9,684

8,249
8,260
8,271
8,282
8,293

65,250
65,300
65,350
65,400
65,450

65,300
65,350
65,400
65,450
65,500

10,300
10,311
10,322
10,333
10,344

7,452
7,458
7,464
7,470
7,476

10,300
10,311
10,322
10,333
10,344

8,909
8,920
8,931
8,942
8,953

59,500
59,550
59,600
59,650
59,700

59,550
59,600
59,650
59,700
59,750

9,035
9,046
9,057
9,068
9,079

6,762
6,768
6,774
6,780
6,786

9,035
9,046
9,057
9,068
9,079

7,644
7,655
7,666
7,677
7,688

62,500
62,550
62,600
62,650
62,700

62,550
62,600
62,650
62,700
62,750

9,695
9,706
9,717
9,728
9,739

7,122
7,128
7,134
7,140
7,146

9,695
9,706
9,717
9,728
9,739

8,304
8,315
8,326
8,337
8,348

65,500
65,550
65,600
65,650
65,700

65,550
65,600
65,650
65,700
65,750

10,355
10,366
10,377
10,388
10,399

7,482
7,488
7,494
7,500
7,506

10,355
10,366
10,377
10,388
10,399

8,964
8,975
8,986
8,997
9,008

59,750
59,800
59,850
59,900
59,950

59,800
59,850
59,900
59,950
60,000

9,090
9,101
9,112
9,123
9,134

6,792
6,798
6,804
6,810
6,816

9,090
9,101
9,112
9,123
9,134

7,699
7,710
7,721
7,732
7,743

62,750
62,800
62,850
62,900
62,950

62,800
62,850
62,900
62,950
63,000

9,750
9,761
9,772
9,783
9,794

7,152
7,158
7,164
7,170
7,176

9,750
9,761
9,772
9,783
9,794

8,359
8,370
8,381
8,392
8,403

65,750
65,800
65,850
65,900
65,950

65,800
65,850
65,900
65,950
66,000

10,410
10,421
10,432
10,443
10,454

7,512
7,518
7,524
7,530
7,536

10,410
10,421
10,432
10,443
10,454

9,019
9,030
9,041
9,052
9,063

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

Need more information or forms? Visit IRS.gov.

- 74 -

2018 Tax Table — Continued
If line 10
(taxable
income) is—
At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

66,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

69,000

72,000

66,000
66,050
66,100
66,150
66,200

66,050
66,100
66,150
66,200
66,250

10,465
10,476
10,487
10,498
10,509

7,542
7,548
7,554
7,560
7,566

10,465
10,476
10,487
10,498
10,509

9,074
9,085
9,096
9,107
9,118

69,000
69,050
69,100
69,150
69,200

69,050
69,100
69,150
69,200
69,250

11,125
11,136
11,147
11,158
11,169

7,902
7,908
7,914
7,920
7,926

11,125
11,136
11,147
11,158
11,169

9,734
9,745
9,756
9,767
9,778

72,000
72,050
72,100
72,150
72,200

72,050
72,100
72,150
72,200
72,250

11,785
11,796
11,807
11,818
11,829

8,262
8,268
8,274
8,280
8,286

11,785
11,796
11,807
11,818
11,829

10,394
10,405
10,416
10,427
10,438

66,250
66,300
66,350
66,400
66,450

66,300
66,350
66,400
66,450
66,500

10,520
10,531
10,542
10,553
10,564

7,572
7,578
7,584
7,590
7,596

10,520
10,531
10,542
10,553
10,564

9,129
9,140
9,151
9,162
9,173

69,250
69,300
69,350
69,400
69,450

69,300
69,350
69,400
69,450
69,500

11,180
11,191
11,202
11,213
11,224

7,932
7,938
7,944
7,950
7,956

11,180
11,191
11,202
11,213
11,224

9,789
9,800
9,811
9,822
9,833

72,250
72,300
72,350
72,400
72,450

72,300
72,350
72,400
72,450
72,500

11,840
11,851
11,862
11,873
11,884

8,292
8,298
8,304
8,310
8,316

11,840
11,851
11,862
11,873
11,884

10,449
10,460
10,471
10,482
10,493

66,500
66,550
66,600
66,650
66,700

66,550
66,600
66,650
66,700
66,750

10,575
10,586
10,597
10,608
10,619

7,602
7,608
7,614
7,620
7,626

10,575
10,586
10,597
10,608
10,619

9,184
9,195
9,206
9,217
9,228

69,500
69,550
69,600
69,650
69,700

69,550
69,600
69,650
69,700
69,750

11,235
11,246
11,257
11,268
11,279

7,962
7,968
7,974
7,980
7,986

11,235
11,246
11,257
11,268
11,279

9,844
9,855
9,866
9,877
9,888

72,500
72,550
72,600
72,650
72,700

72,550
72,600
72,650
72,700
72,750

11,895
11,906
11,917
11,928
11,939

8,322
8,328
8,334
8,340
8,346

11,895
11,906
11,917
11,928
11,939

10,504
10,515
10,526
10,537
10,548

66,750
66,800
66,850
66,900
66,950

66,800
66,850
66,900
66,950
67,000

10,630
10,641
10,652
10,663
10,674

7,632
7,638
7,644
7,650
7,656

10,630
10,641
10,652
10,663
10,674

9,239
9,250
9,261
9,272
9,283

69,750
69,800
69,850
69,900
69,950

69,800
69,850
69,900
69,950
70,000

11,290
11,301
11,312
11,323
11,334

7,992
7,998
8,004
8,010
8,016

11,290
11,301
11,312
11,323
11,334

9,899
9,910
9,921
9,932
9,943

72,750
72,800
72,850
72,900
72,950

72,800
72,850
72,900
72,950
73,000

11,950
11,961
11,972
11,983
11,994

8,352
8,358
8,364
8,370
8,376

11,950
11,961
11,972
11,983
11,994

10,559
10,570
10,581
10,592
10,603

67,000

70,000

73,000

67,000
67,050
67,100
67,150
67,200

67,050
67,100
67,150
67,200
67,250

10,685
10,696
10,707
10,718
10,729

7,662
7,668
7,674
7,680
7,686

10,685
10,696
10,707
10,718
10,729

9,294
9,305
9,316
9,327
9,338

70,000
70,050
70,100
70,150
70,200

70,050
70,100
70,150
70,200
70,250

11,345
11,356
11,367
11,378
11,389

8,022
8,028
8,034
8,040
8,046

11,345
11,356
11,367
11,378
11,389

9,954
9,965
9,976
9,987
9,998

73,000
73,050
73,100
73,150
73,200

73,050
73,100
73,150
73,200
73,250

12,005
12,016
12,027
12,038
12,049

8,382
8,388
8,394
8,400
8,406

12,005
12,016
12,027
12,038
12,049

10,614
10,625
10,636
10,647
10,658

67,250
67,300
67,350
67,400
67,450

67,300
67,350
67,400
67,450
67,500

10,740
10,751
10,762
10,773
10,784

7,692
7,698
7,704
7,710
7,716

10,740
10,751
10,762
10,773
10,784

9,349
9,360
9,371
9,382
9,393

70,250
70,300
70,350
70,400
70,450

70,300
70,350
70,400
70,450
70,500

11,400
11,411
11,422
11,433
11,444

8,052
8,058
8,064
8,070
8,076

11,400
11,411
11,422
11,433
11,444

10,009
10,020
10,031
10,042
10,053

73,250
73,300
73,350
73,400
73,450

73,300
73,350
73,400
73,450
73,500

12,060
12,071
12,082
12,093
12,104

8,412
8,418
8,424
8,430
8,436

12,060
12,071
12,082
12,093
12,104

10,669
10,680
10,691
10,702
10,713

67,500
67,550
67,600
67,650
67,700

67,550
67,600
67,650
67,700
67,750

10,795
10,806
10,817
10,828
10,839

7,722
7,728
7,734
7,740
7,746

10,795
10,806
10,817
10,828
10,839

9,404
9,415
9,426
9,437
9,448

70,500
70,550
70,600
70,650
70,700

70,550
70,600
70,650
70,700
70,750

11,455
11,466
11,477
11,488
11,499

8,082
8,088
8,094
8,100
8,106

11,455
11,466
11,477
11,488
11,499

10,064
10,075
10,086
10,097
10,108

73,500
73,550
73,600
73,650
73,700

73,550
73,600
73,650
73,700
73,750

12,115
12,126
12,137
12,148
12,159

8,442
8,448
8,454
8,460
8,466

12,115
12,126
12,137
12,148
12,159

10,724
10,735
10,746
10,757
10,768

67,750
67,800
67,850
67,900
67,950

67,800
67,850
67,900
67,950
68,000

10,850
10,861
10,872
10,883
10,894

7,752
7,758
7,764
7,770
7,776

10,850
10,861
10,872
10,883
10,894

9,459
9,470
9,481
9,492
9,503

70,750
70,800
70,850
70,900
70,950

70,800
70,850
70,900
70,950
71,000

11,510
11,521
11,532
11,543
11,554

8,112
8,118
8,124
8,130
8,136

11,510
11,521
11,532
11,543
11,554

10,119
10,130
10,141
10,152
10,163

73,750
73,800
73,850
73,900
73,950

73,800
73,850
73,900
73,950
74,000

12,170
12,181
12,192
12,203
12,214

8,472
8,478
8,484
8,490
8,496

12,170
12,181
12,192
12,203
12,214

10,779
10,790
10,801
10,812
10,823

68,000

71,000

74,000

68,000
68,050
68,100
68,150
68,200

68,050
68,100
68,150
68,200
68,250

10,905
10,916
10,927
10,938
10,949

7,782
7,788
7,794
7,800
7,806

10,905
10,916
10,927
10,938
10,949

9,514
9,525
9,536
9,547
9,558

71,000
71,050
71,100
71,150
71,200

71,050
71,100
71,150
71,200
71,250

11,565
11,576
11,587
11,598
11,609

8,142
8,148
8,154
8,160
8,166

11,565
11,576
11,587
11,598
11,609

10,174
10,185
10,196
10,207
10,218

74,000
74,050
74,100
74,150
74,200

74,050
74,100
74,150
74,200
74,250

12,225
12,236
12,247
12,258
12,269

8,502
8,508
8,514
8,520
8,526

12,225
12,236
12,247
12,258
12,269

10,834
10,845
10,856
10,867
10,878

68,250
68,300
68,350
68,400
68,450

68,300
68,350
68,400
68,450
68,500

10,960
10,971
10,982
10,993
11,004

7,812
7,818
7,824
7,830
7,836

10,960
10,971
10,982
10,993
11,004

9,569
9,580
9,591
9,602
9,613

71,250
71,300
71,350
71,400
71,450

71,300
71,350
71,400
71,450
71,500

11,620
11,631
11,642
11,653
11,664

8,172
8,178
8,184
8,190
8,196

11,620
11,631
11,642
11,653
11,664

10,229
10,240
10,251
10,262
10,273

74,250
74,300
74,350
74,400
74,450

74,300
74,350
74,400
74,450
74,500

12,280
12,291
12,302
12,313
12,324

8,532
8,538
8,544
8,550
8,556

12,280
12,291
12,302
12,313
12,324

10,889
10,900
10,911
10,922
10,933

68,500
68,550
68,600
68,650
68,700

68,550
68,600
68,650
68,700
68,750

11,015
11,026
11,037
11,048
11,059

7,842
7,848
7,854
7,860
7,866

11,015
11,026
11,037
11,048
11,059

9,624
9,635
9,646
9,657
9,668

71,500
71,550
71,600
71,650
71,700

71,550
71,600
71,650
71,700
71,750

11,675
11,686
11,697
11,708
11,719

8,202
8,208
8,214
8,220
8,226

11,675
11,686
11,697
11,708
11,719

10,284
10,295
10,306
10,317
10,328

74,500
74,550
74,600
74,650
74,700

74,550
74,600
74,650
74,700
74,750

12,335
12,346
12,357
12,368
12,379

8,562
8,568
8,574
8,580
8,586

12,335
12,346
12,357
12,368
12,379

10,944
10,955
10,966
10,977
10,988

68,750
68,800
68,850
68,900
68,950

68,800
68,850
68,900
68,950
69,000

11,070
11,081
11,092
11,103
11,114

7,872
7,878
7,884
7,890
7,896

11,070
11,081
11,092
11,103
11,114

9,679
9,690
9,701
9,712
9,723

71,750
71,800
71,850
71,900
71,950

71,800
71,850
71,900
71,950
72,000

11,730
11,741
11,752
11,763
11,774

8,232
8,238
8,244
8,250
8,256

11,730
11,741
11,752
11,763
11,774

10,339
10,350
10,361
10,372
10,383

74,750
74,800
74,850
74,900
74,950

74,800
74,850
74,900
74,950
75,000

12,390
12,401
12,412
12,423
12,434

8,592
8,598
8,604
8,610
8,616

12,390
12,401
12,412
12,423
12,434

10,999
11,010
11,021
11,032
11,043

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

- 75 -

Need more information or forms? Visit IRS.gov.

2018 Tax Table — Continued
If line 10
(taxable
income) is—
At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

75,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

78,000

81,000

75,000
75,050
75,100
75,150
75,200

75,050
75,100
75,150
75,200
75,250

12,445
12,456
12,467
12,478
12,489

8,622
8,628
8,634
8,640
8,646

12,445
12,456
12,467
12,478
12,489

11,054
11,065
11,076
11,087
11,098

78,000
78,050
78,100
78,150
78,200

78,050
78,100
78,150
78,200
78,250

13,105
13,116
13,127
13,138
13,149

9,045
9,056
9,067
9,078
9,089

13,105
13,116
13,127
13,138
13,149

11,714
11,725
11,736
11,747
11,758

81,000
81,050
81,100
81,150
81,200

81,050
81,100
81,150
81,200
81,250

13,765
13,776
13,787
13,798
13,809

9,705
9,716
9,727
9,738
9,749

13,765
13,776
13,787
13,798
13,809

12,374
12,385
12,396
12,407
12,418

75,250
75,300
75,350
75,400
75,450

75,300
75,350
75,400
75,450
75,500

12,500
12,511
12,522
12,533
12,544

8,652
8,658
8,664
8,670
8,676

12,500
12,511
12,522
12,533
12,544

11,109
11,120
11,131
11,142
11,153

78,250
78,300
78,350
78,400
78,450

78,300
78,350
78,400
78,450
78,500

13,160
13,171
13,182
13,193
13,204

9,100
9,111
9,122
9,133
9,144

13,160
13,171
13,182
13,193
13,204

11,769
11,780
11,791
11,802
11,813

81,250
81,300
81,350
81,400
81,450

81,300
81,350
81,400
81,450
81,500

13,820
13,831
13,842
13,853
13,864

9,760
9,771
9,782
9,793
9,804

13,820
13,831
13,842
13,853
13,864

12,429
12,440
12,451
12,462
12,473

75,500
75,550
75,600
75,650
75,700

75,550
75,600
75,650
75,700
75,750

12,555
12,566
12,577
12,588
12,599

8,682
8,688
8,694
8,700
8,706

12,555
12,566
12,577
12,588
12,599

11,164
11,175
11,186
11,197
11,208

78,500
78,550
78,600
78,650
78,700

78,550
78,600
78,650
78,700
78,750

13,215
13,226
13,237
13,248
13,259

9,155
9,166
9,177
9,188
9,199

13,215
13,226
13,237
13,248
13,259

11,824
11,835
11,846
11,857
11,868

81,500
81,550
81,600
81,650
81,700

81,550
81,600
81,650
81,700
81,750

13,875
13,886
13,897
13,908
13,919

9,815
9,826
9,837
9,848
9,859

13,875
13,886
13,897
13,908
13,919

12,484
12,495
12,506
12,517
12,528

75,750
75,800
75,850
75,900
75,950

75,800
75,850
75,900
75,950
76,000

12,610
12,621
12,632
12,643
12,654

8,712
8,718
8,724
8,730
8,736

12,610
12,621
12,632
12,643
12,654

11,219
11,230
11,241
11,252
11,263

78,750
78,800
78,850
78,900
78,950

78,800
78,850
78,900
78,950
79,000

13,270
13,281
13,292
13,303
13,314

9,210
9,221
9,232
9,243
9,254

13,270
13,281
13,292
13,303
13,314

11,879
11,890
11,901
11,912
11,923

81,750
81,800
81,850
81,900
81,950

81,800
81,850
81,900
81,950
82,000

13,930
13,941
13,952
13,963
13,974

9,870
9,881
9,892
9,903
9,914

13,930
13,941
13,952
13,963
13,974

12,539
12,550
12,561
12,572
12,583

76,000

79,000

82,000

76,000
76,050
76,100
76,150
76,200

76,050
76,100
76,150
76,200
76,250

12,665
12,676
12,687
12,698
12,709

8,742
8,748
8,754
8,760
8,766

12,665
12,676
12,687
12,698
12,709

11,274
11,285
11,296
11,307
11,318

79,000
79,050
79,100
79,150
79,200

79,050
79,100
79,150
79,200
79,250

13,325
13,336
13,347
13,358
13,369

9,265
9,276
9,287
9,298
9,309

13,325
13,336
13,347
13,358
13,369

11,934
11,945
11,956
11,967
11,978

82,000
82,050
82,100
82,150
82,200

82,050
82,100
82,150
82,200
82,250

13,985
13,996
14,007
14,018
14,029

9,925
9,936
9,947
9,958
9,969

13,985
13,996
14,007
14,018
14,029

12,594
12,605
12,616
12,627
12,638

76,250
76,300
76,350
76,400
76,450

76,300
76,350
76,400
76,450
76,500

12,720
12,731
12,742
12,753
12,764

8,772
8,778
8,784
8,790
8,796

12,720
12,731
12,742
12,753
12,764

11,329
11,340
11,351
11,362
11,373

79,250
79,300
79,350
79,400
79,450

79,300
79,350
79,400
79,450
79,500

13,380
13,391
13,402
13,413
13,424

9,320
9,331
9,342
9,353
9,364

13,380
13,391
13,402
13,413
13,424

11,989
12,000
12,011
12,022
12,033

82,250
82,300
82,350
82,400
82,450

82,300
82,350
82,400
82,450
82,500

14,040
14,051
14,062
14,073
14,084

9,980
9,991
10,002
10,013
10,024

14,040
14,051
14,062
14,073
14,084

12,649
12,660
12,671
12,682
12,693

76,500
76,550
76,600
76,650
76,700

76,550
76,600
76,650
76,700
76,750

12,775
12,786
12,797
12,808
12,819

8,802
8,808
8,814
8,820
8,826

12,775
12,786
12,797
12,808
12,819

11,384
11,395
11,406
11,417
11,428

79,500
79,550
79,600
79,650
79,700

79,550
79,600
79,650
79,700
79,750

13,435
13,446
13,457
13,468
13,479

9,375
9,386
9,397
9,408
9,419

13,435
13,446
13,457
13,468
13,479

12,044
12,055
12,066
12,077
12,088

82,500
82,550
82,600
82,650
82,700

82,550
82,600
82,650
82,700
82,750

14,096
14,108
14,120
14,132
14,144

10,035
10,046
10,057
10,068
10,079

14,096
14,108
14,120
14,132
14,144

12,704
12,716
12,728
12,740
12,752

76,750
76,800
76,850
76,900
76,950

76,800
76,850
76,900
76,950
77,000

12,830
12,841
12,852
12,863
12,874

8,832
8,838
8,844
8,850
8,856

12,830
12,841
12,852
12,863
12,874

11,439
11,450
11,461
11,472
11,483

79,750
79,800
79,850
79,900
79,950

79,800
79,850
79,900
79,950
80,000

13,490
13,501
13,512
13,523
13,534

9,430
9,441
9,452
9,463
9,474

13,490
13,501
13,512
13,523
13,534

12,099
12,110
12,121
12,132
12,143

82,750
82,800
82,850
82,900
82,950

82,800
82,850
82,900
82,950
83,000

14,156
14,168
14,180
14,192
14,204

10,090
10,101
10,112
10,123
10,134

14,156
14,168
14,180
14,192
14,204

12,764
12,776
12,788
12,800
12,812

77,000

80,000

83,000

77,000
77,050
77,100
77,150
77,200

77,050
77,100
77,150
77,200
77,250

12,885
12,896
12,907
12,918
12,929

8,862
8,868
8,874
8,880
8,886

12,885
12,896
12,907
12,918
12,929

11,494
11,505
11,516
11,527
11,538

80,000
80,050
80,100
80,150
80,200

80,050
80,100
80,150
80,200
80,250

13,545
13,556
13,567
13,578
13,589

9,485
9,496
9,507
9,518
9,529

13,545
13,556
13,567
13,578
13,589

12,154
12,165
12,176
12,187
12,198

83,000
83,050
83,100
83,150
83,200

83,050
83,100
83,150
83,200
83,250

14,216
14,228
14,240
14,252
14,264

10,145
10,156
10,167
10,178
10,189

14,216
14,228
14,240
14,252
14,264

12,824
12,836
12,848
12,860
12,872

77,250
77,300
77,350
77,400
77,450

77,300
77,350
77,400
77,450
77,500

12,940
12,951
12,962
12,973
12,984

8,892
8,898
8,904
8,913
8,924

12,940
12,951
12,962
12,973
12,984

11,549
11,560
11,571
11,582
11,593

80,250
80,300
80,350
80,400
80,450

80,300
80,350
80,400
80,450
80,500

13,600
13,611
13,622
13,633
13,644

9,540
9,551
9,562
9,573
9,584

13,600
13,611
13,622
13,633
13,644

12,209
12,220
12,231
12,242
12,253

83,250
83,300
83,350
83,400
83,450

83,300
83,350
83,400
83,450
83,500

14,276
14,288
14,300
14,312
14,324

10,200
10,211
10,222
10,233
10,244

14,276
14,288
14,300
14,312
14,324

12,884
12,896
12,908
12,920
12,932

77,500
77,550
77,600
77,650
77,700

77,550
77,600
77,650
77,700
77,750

12,995
13,006
13,017
13,028
13,039

8,935
8,946
8,957
8,968
8,979

12,995
13,006
13,017
13,028
13,039

11,604
11,615
11,626
11,637
11,648

80,500
80,550
80,600
80,650
80,700

80,550
80,600
80,650
80,700
80,750

13,655
13,666
13,677
13,688
13,699

9,595
9,606
9,617
9,628
9,639

13,655
13,666
13,677
13,688
13,699

12,264
12,275
12,286
12,297
12,308

83,500
83,550
83,600
83,650
83,700

83,550
83,600
83,650
83,700
83,750

14,336
14,348
14,360
14,372
14,384

10,255
10,266
10,277
10,288
10,299

14,336
14,348
14,360
14,372
14,384

12,944
12,956
12,968
12,980
12,992

77,750
77,800
77,850
77,900
77,950

77,800
77,850
77,900
77,950
78,000

13,050
13,061
13,072
13,083
13,094

8,990
9,001
9,012
9,023
9,034

13,050
13,061
13,072
13,083
13,094

11,659
11,670
11,681
11,692
11,703

80,750
80,800
80,850
80,900
80,950

80,800
80,850
80,900
80,950
81,000

13,710
13,721
13,732
13,743
13,754

9,650
9,661
9,672
9,683
9,694

13,710
13,721
13,732
13,743
13,754

12,319
12,330
12,341
12,352
12,363

83,750
83,800
83,850
83,900
83,950

83,800
83,850
83,900
83,950
84,000

14,396
14,408
14,420
14,432
14,444

10,310
10,321
10,332
10,343
10,354

14,396
14,408
14,420
14,432
14,444

13,004
13,016
13,028
13,040
13,052

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

Need more information or forms? Visit IRS.gov.

- 76 -

2018 Tax Table — Continued
If line 10
(taxable
income) is—
At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

84,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold
Your tax is—

87,000

90,000

84,000
84,050
84,100
84,150
84,200

84,050
84,100
84,150
84,200
84,250

14,456
14,468
14,480
14,492
14,504

10,365
10,376
10,387
10,398
10,409

14,456
14,468
14,480
14,492
14,504

13,064
13,076
13,088
13,100
13,112

87,000
87,050
87,100
87,150
87,200

87,050
87,100
87,150
87,200
87,250

15,176
15,188
15,200
15,212
15,224

11,025
11,036
11,047
11,058
11,069

15,176
15,188
15,200
15,212
15,224

13,784
13,796
13,808
13,820
13,832

90,000
90,050
90,100
90,150
90,200

90,050
90,100
90,150
90,200
90,250

15,896
15,908
15,920
15,932
15,944

11,685
11,696
11,707
11,718
11,729

15,896
15,908
15,920
15,932
15,944

14,504
14,516
14,528
14,540
14,552

84,250
84,300
84,350
84,400
84,450

84,300
84,350
84,400
84,450
84,500

14,516
14,528
14,540
14,552
14,564

10,420
10,431
10,442
10,453
10,464

14,516
14,528
14,540
14,552
14,564

13,124
13,136
13,148
13,160
13,172

87,250
87,300
87,350
87,400
87,450

87,300
87,350
87,400
87,450
87,500

15,236
15,248
15,260
15,272
15,284

11,080
11,091
11,102
11,113
11,124

15,236
15,248
15,260
15,272
15,284

13,844
13,856
13,868
13,880
13,892

90,250
90,300
90,350
90,400
90,450

90,300
90,350
90,400
90,450
90,500

15,956
15,968
15,980
15,992
16,004

11,740
11,751
11,762
11,773
11,784

15,956
15,968
15,980
15,992
16,004

14,564
14,576
14,588
14,600
14,612

84,500
84,550
84,600
84,650
84,700

84,550
84,600
84,650
84,700
84,750

14,576
14,588
14,600
14,612
14,624

10,475
10,486
10,497
10,508
10,519

14,576
14,588
14,600
14,612
14,624

13,184
13,196
13,208
13,220
13,232

87,500
87,550
87,600
87,650
87,700

87,550
87,600
87,650
87,700
87,750

15,296
15,308
15,320
15,332
15,344

11,135
11,146
11,157
11,168
11,179

15,296
15,308
15,320
15,332
15,344

13,904
13,916
13,928
13,940
13,952

90,500
90,550
90,600
90,650
90,700

90,550
90,600
90,650
90,700
90,750

16,016
16,028
16,040
16,052
16,064

11,795
11,806
11,817
11,828
11,839

16,016
16,028
16,040
16,052
16,064

14,624
14,636
14,648
14,660
14,672

84,750
84,800
84,850
84,900
84,950

84,800
84,850
84,900
84,950
85,000

14,636
14,648
14,660
14,672
14,684

10,530
10,541
10,552
10,563
10,574

14,636
14,648
14,660
14,672
14,684

13,244
13,256
13,268
13,280
13,292

87,750
87,800
87,850
87,900
87,950

87,800
87,850
87,900
87,950
88,000

15,356
15,368
15,380
15,392
15,404

11,190
11,201
11,212
11,223
11,234

15,356
15,368
15,380
15,392
15,404

13,964
13,976
13,988
14,000
14,012

90,750
90,800
90,850
90,900
90,950

90,800
90,850
90,900
90,950
91,000

16,076
16,088
16,100
16,112
16,124

11,850
11,861
11,872
11,883
11,894

16,076
16,088
16,100
16,112
16,124

14,684
14,696
14,708
14,720
14,732

85,000

88,000

91,000

85,000
85,050
85,100
85,150
85,200

85,050
85,100
85,150
85,200
85,250

14,696
14,708
14,720
14,732
14,744

10,585
10,596
10,607
10,618
10,629

14,696
14,708
14,720
14,732
14,744

13,304
13,316
13,328
13,340
13,352

88,000
88,050
88,100
88,150
88,200

88,050
88,100
88,150
88,200
88,250

15,416
15,428
15,440
15,452
15,464

11,245
11,256
11,267
11,278
11,289

15,416
15,428
15,440
15,452
15,464

14,024
14,036
14,048
14,060
14,072

91,000
91,050
91,100
91,150
91,200

91,050
91,100
91,150
91,200
91,250

16,136
16,148
16,160
16,172
16,184

11,905
11,916
11,927
11,938
11,949

16,136
16,148
16,160
16,172
16,184

14,744
14,756
14,768
14,780
14,792

85,250
85,300
85,350
85,400
85,450

85,300
85,350
85,400
85,450
85,500

14,756
14,768
14,780
14,792
14,804

10,640
10,651
10,662
10,673
10,684

14,756
14,768
14,780
14,792
14,804

13,364
13,376
13,388
13,400
13,412

88,250
88,300
88,350
88,400
88,450

88,300
88,350
88,400
88,450
88,500

15,476
15,488
15,500
15,512
15,524

11,300
11,311
11,322
11,333
11,344

15,476
15,488
15,500
15,512
15,524

14,084
14,096
14,108
14,120
14,132

91,250
91,300
91,350
91,400
91,450

91,300
91,350
91,400
91,450
91,500

16,196
16,208
16,220
16,232
16,244

11,960
11,971
11,982
11,993
12,004

16,196
16,208
16,220
16,232
16,244

14,804
14,816
14,828
14,840
14,852

85,500
85,550
85,600
85,650
85,700

85,550
85,600
85,650
85,700
85,750

14,816
14,828
14,840
14,852
14,864

10,695
10,706
10,717
10,728
10,739

14,816
14,828
14,840
14,852
14,864

13,424
13,436
13,448
13,460
13,472

88,500
88,550
88,600
88,650
88,700

88,550
88,600
88,650
88,700
88,750

15,536
15,548
15,560
15,572
15,584

11,355
11,366
11,377
11,388
11,399

15,536
15,548
15,560
15,572
15,584

14,144
14,156
14,168
14,180
14,192

91,500
91,550
91,600
91,650
91,700

91,550
91,600
91,650
91,700
91,750

16,256
16,268
16,280
16,292
16,304

12,015
12,026
12,037
12,048
12,059

16,256
16,268
16,280
16,292
16,304

14,864
14,876
14,888
14,900
14,912

85,750
85,800
85,850
85,900
85,950

85,800
85,850
85,900
85,950
86,000

14,876
14,888
14,900
14,912
14,924

10,750
10,761
10,772
10,783
10,794

14,876
14,888
14,900
14,912
14,924

13,484
13,496
13,508
13,520
13,532

88,750
88,800
88,850
88,900
88,950

88,800
88,850
88,900
88,950
89,000

15,596
15,608
15,620
15,632
15,644

11,410
11,421
11,432
11,443
11,454

15,596
15,608
15,620
15,632
15,644

14,204
14,216
14,228
14,240
14,252

91,750
91,800
91,850
91,900
91,950

91,800
91,850
91,900
91,950
92,000

16,316
16,328
16,340
16,352
16,364

12,070
12,081
12,092
12,103
12,114

16,316
16,328
16,340
16,352
16,364

14,924
14,936
14,948
14,960
14,972

86,000

89,000

92,000

86,000
86,050
86,100
86,150
86,200

86,050
86,100
86,150
86,200
86,250

14,936
14,948
14,960
14,972
14,984

10,805
10,816
10,827
10,838
10,849

14,936
14,948
14,960
14,972
14,984

13,544
13,556
13,568
13,580
13,592

89,000
89,050
89,100
89,150
89,200

89,050
89,100
89,150
89,200
89,250

15,656
15,668
15,680
15,692
15,704

11,465
11,476
11,487
11,498
11,509

15,656
15,668
15,680
15,692
15,704

14,264
14,276
14,288
14,300
14,312

92,000
92,050
92,100
92,150
92,200

92,050
92,100
92,150
92,200
92,250

16,376
16,388
16,400
16,412
16,424

12,125
12,136
12,147
12,158
12,169

16,376
16,388
16,400
16,412
16,424

14,984
14,996
15,008
15,020
15,032

86,250
86,300
86,350
86,400
86,450

86,300
86,350
86,400
86,450
86,500

14,996
15,008
15,020
15,032
15,044

10,860
10,871
10,882
10,893
10,904

14,996
15,008
15,020
15,032
15,044

13,604
13,616
13,628
13,640
13,652

89,250
89,300
89,350
89,400
89,450

89,300
89,350
89,400
89,450
89,500

15,716
15,728
15,740
15,752
15,764

11,520
11,531
11,542
11,553
11,564

15,716
15,728
15,740
15,752
15,764

14,324
14,336
14,348
14,360
14,372

92,250
92,300
92,350
92,400
92,450

92,300
92,350
92,400
92,450
92,500

16,436
16,448
16,460
16,472
16,484

12,180
12,191
12,202
12,213
12,224

16,436
16,448
16,460
16,472
16,484

15,044
15,056
15,068
15,080
15,092

86,500
86,550
86,600
86,650
86,700

86,550
86,600
86,650
86,700
86,750

15,056
15,068
15,080
15,092
15,104

10,915
10,926
10,937
10,948
10,959

15,056
15,068
15,080
15,092
15,104

13,664
13,676
13,688
13,700
13,712

89,500
89,550
89,600
89,650
89,700

89,550
89,600
89,650
89,700
89,750

15,776
15,788
15,800
15,812
15,824

11,575
11,586
11,597
11,608
11,619

15,776
15,788
15,800
15,812
15,824

14,384
14,396
14,408
14,420
14,432

92,500
92,550
92,600
92,650
92,700

92,550
92,600
92,650
92,700
92,750

16,496
16,508
16,520
16,532
16,544

12,235
12,246
12,257
12,268
12,279

16,496
16,508
16,520
16,532
16,544

15,104
15,116
15,128
15,140
15,152

86,750
86,800
86,850
86,900
86,950

86,800
86,850
86,900
86,950
87,000

15,116
15,128
15,140
15,152
15,164

10,970
10,981
10,992
11,003
11,014

15,116
15,128
15,140
15,152
15,164

13,724
13,736
13,748
13,760
13,772

89,750
89,800
89,850
89,900
89,950

89,800
89,850
89,900
89,950
90,000

15,836
15,848
15,860
15,872
15,884

11,630
11,641
11,652
11,663
11,674

15,836
15,848
15,860
15,872
15,884

14,444
14,456
14,468
14,480
14,492

92,750
92,800
92,850
92,900
92,950

92,800
92,850
92,900
92,950
93,000

16,556
16,568
16,580
16,592
16,604

12,290
12,301
12,312
12,323
12,334

16,556
16,568
16,580
16,592
16,604

15,164
15,176
15,188
15,200
15,212

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

- 77 -

Need more information or forms? Visit IRS.gov.

2018 Tax Table — Continued
If line 10
(taxable
income) is—
At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 10
(taxable
income) is—

And you are—
Single

Your tax is—

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are—
Single

Your tax is—

Your tax is—

93,000

Married Married Head of
filing
filing
a
jointly * sepahouserately
hold

99,000

96,000

93,000
93,050
93,100
93,150
93,200

93,050
93,100
93,150
93,200
93,250

16,616
16,628
16,640
16,652
16,664

12,345
12,356
12,367
12,378
12,389

16,616
16,628
16,640
16,652
16,664

15,224
15,236
15,248
15,260
15,272

96,000
96,050
96,100
96,150
96,200

96,050
96,100
96,150
96,200
96,250

17,336
17,348
17,360
17,372
17,384

13,005
13,016
13,027
13,038
13,049

17,336
17,348
17,360
17,372
17,384

15,944
15,956
15,968
15,980
15,992

99,000
99,050
99,100
99,150
99,200

99,050
99,100
99,150
99,200
99,250

18,056
18,068
18,080
18,092
18,104

13,665
13,676
13,687
13,698
13,709

18,056
18,068
18,080
18,092
18,104

16,664
16,676
16,688
16,700
16,712

93,250
93,300
93,350
93,400
93,450

93,300
93,350
93,400
93,450
93,500

16,676
16,688
16,700
16,712
16,724

12,400
12,411
12,422
12,433
12,444

16,676
16,688
16,700
16,712
16,724

15,284
15,296
15,308
15,320
15,332

96,250
96,300
96,350
96,400
96,450

96,300
96,350
96,400
96,450
96,500

17,396
17,408
17,420
17,432
17,444

13,060
13,071
13,082
13,093
13,104

17,396
17,408
17,420
17,432
17,444

16,004
16,016
16,028
16,040
16,052

99,250
99,300
99,350
99,400
99,450

99,300
99,350
99,400
99,450
99,500

18,116
18,128
18,140
18,152
18,164

13,720
13,731
13,742
13,753
13,764

18,116
18,128
18,140
18,152
18,164

16,724
16,736
16,748
16,760
16,772

93,500
93,550
93,600
93,650
93,700

93,550
93,600
93,650
93,700
93,750

16,736
16,748
16,760
16,772
16,784

12,455
12,466
12,477
12,488
12,499

16,736
16,748
16,760
16,772
16,784

15,344
15,356
15,368
15,380
15,392

96,500
96,550
96,600
96,650
96,700

96,550
96,600
96,650
96,700
96,750

17,456
17,468
17,480
17,492
17,504

13,115
13,126
13,137
13,148
13,159

17,456
17,468
17,480
17,492
17,504

16,064
16,076
16,088
16,100
16,112

99,500
99,550
99,600
99,650
99,700

99,550
99,600
99,650
99,700
99,750

18,176
18,188
18,200
18,212
18,224

13,775
13,786
13,797
13,808
13,819

18,176
18,188
18,200
18,212
18,224

16,784
16,796
16,808
16,820
16,832

93,750
93,800
93,850
93,900
93,950

93,800
93,850
93,900
93,950
94,000

16,796
16,808
16,820
16,832
16,844

12,510
12,521
12,532
12,543
12,554

16,796
16,808
16,820
16,832
16,844

15,404
15,416
15,428
15,440
15,452

96,750
96,800
96,850
96,900
96,950

96,800
96,850
96,900
96,950
97,000

17,516
17,528
17,540
17,552
17,564

13,170
13,181
13,192
13,203
13,214

17,516
17,528
17,540
17,552
17,564

16,124
16,136
16,148
16,160
16,172

99,750
99,800
99,800
99,850
99,850
99,900
99,900
99,950
99,950 100,000

18,236
18,248
18,260
18,272
18,284

13,830
13,841
13,852
13,863
13,874

18,236
18,248
18,260
18,272
18,284

16,844
16,856
16,868
16,880
16,892

94,000

97,000

94,000
94,050
94,100
94,150
94,200

94,050
94,100
94,150
94,200
94,250

16,856
16,868
16,880
16,892
16,904

12,565
12,576
12,587
12,598
12,609

16,856
16,868
16,880
16,892
16,904

15,464
15,476
15,488
15,500
15,512

97,000
97,050
97,100
97,150
97,200

97,050
97,100
97,150
97,200
97,250

17,576
17,588
17,600
17,612
17,624

13,225
13,236
13,247
13,258
13,269

17,576
17,588
17,600
17,612
17,624

16,184
16,196
16,208
16,220
16,232

94,250
94,300
94,350
94,400
94,450

94,300
94,350
94,400
94,450
94,500

16,916
16,928
16,940
16,952
16,964

12,620
12,631
12,642
12,653
12,664

16,916
16,928
16,940
16,952
16,964

15,524
15,536
15,548
15,560
15,572

97,250
97,300
97,350
97,400
97,450

97,300
97,350
97,400
97,450
97,500

17,636
17,648
17,660
17,672
17,684

13,280
13,291
13,302
13,313
13,324

17,636
17,648
17,660
17,672
17,684

16,244
16,256
16,268
16,280
16,292

94,500
94,550
94,600
94,650
94,700

94,550
94,600
94,650
94,700
94,750

16,976
16,988
17,000
17,012
17,024

12,675
12,686
12,697
12,708
12,719

16,976
16,988
17,000
17,012
17,024

15,584
15,596
15,608
15,620
15,632

97,500
97,550
97,600
97,650
97,700

97,550
97,600
97,650
97,700
97,750

17,696
17,708
17,720
17,732
17,744

13,335
13,346
13,357
13,368
13,379

17,696
17,708
17,720
17,732
17,744

16,304
16,316
16,328
16,340
16,352

94,750
94,800
94,850
94,900
94,950

94,800
94,850
94,900
94,950
95,000

17,036
17,048
17,060
17,072
17,084

12,730
12,741
12,752
12,763
12,774

17,036
17,048
17,060
17,072
17,084

15,644
15,656
15,668
15,680
15,692

97,750
97,800
97,850
97,900
97,950

97,800
97,850
97,900
97,950
98,000

17,756
17,768
17,780
17,792
17,804

13,390
13,401
13,412
13,423
13,434

17,756
17,768
17,780
17,792
17,804

16,364
16,376
16,388
16,400
16,412

95,000

98,000

95,000
95,050
95,100
95,150
95,200

95,050
95,100
95,150
95,200
95,250

17,096
17,108
17,120
17,132
17,144

12,785
12,796
12,807
12,818
12,829

17,096
17,108
17,120
17,132
17,144

15,704
15,716
15,728
15,740
15,752

98,000
98,050
98,100
98,150
98,200

98,050
98,100
98,150
98,200
98,250

17,816
17,828
17,840
17,852
17,864

13,445
13,456
13,467
13,478
13,489

17,816
17,828
17,840
17,852
17,864

16,424
16,436
16,448
16,460
16,472

95,250
95,300
95,350
95,400
95,450

95,300
95,350
95,400
95,450
95,500

17,156
17,168
17,180
17,192
17,204

12,840
12,851
12,862
12,873
12,884

17,156
17,168
17,180
17,192
17,204

15,764
15,776
15,788
15,800
15,812

98,250
98,300
98,350
98,400
98,450

98,300
98,350
98,400
98,450
98,500

17,876
17,888
17,900
17,912
17,924

13,500
13,511
13,522
13,533
13,544

17,876
17,888
17,900
17,912
17,924

16,484
16,496
16,508
16,520
16,532

95,500
95,550
95,600
95,650
95,700

95,550
95,600
95,650
95,700
95,750

17,216
17,228
17,240
17,252
17,264

12,895
12,906
12,917
12,928
12,939

17,216
17,228
17,240
17,252
17,264

15,824
15,836
15,848
15,860
15,872

98,500
98,550
98,600
98,650
98,700

98,550
98,600
98,650
98,700
98,750

17,936
17,948
17,960
17,972
17,984

13,555
13,566
13,577
13,588
13,599

17,936
17,948
17,960
17,972
17,984

16,544
16,556
16,568
16,580
16,592

95,750
95,800
95,850
95,900
95,950

95,800
95,850
95,900
95,950
96,000

17,276
17,288
17,300
17,312
17,324

12,950
12,961
12,972
12,983
12,994

17,276
17,288
17,300
17,312
17,324

15,884
15,896
15,908
15,920
15,932

98,750
98,800
98,850
98,900
98,950

98,800
98,850
98,900
98,950
99,000

17,996
18,008
18,020
18,032
18,044

13,610
13,621
13,632
13,643
13,654

17,996
18,008
18,020
18,032
18,044

16,604
16,616
16,628
16,640
16,652

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

Need more information or forms? Visit IRS.gov.

- 78 -

$100,000
or over
use the Tax
Computation
Worksheet

2018 Tax Computation Worksheet—Line 11a

!

See the instructions for line 11a 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 10 is—

(a)
Enter the amount from line 10

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

Tax.
Subtract (d) from (c). Enter
(d)
the result here and on the entry
Subtraction amount
space on line 11a.

At least $100,000 but not over $157,500 $

× 24% (0.24)

$

$ 5,710.50

$

Over $157,500 but not over $200,000

$

× 32% (0.32)

$

$ 18,310.50

$

Over $200,000 but not over $500,000

$

× 35% (0.35)

$

$ 24,310.50

$

Over $500.000

$

$

$ 34,310.50

$

× 37% (0.37)

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 10 is—

(a)
Enter the amount from line 10

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

Tax.
Subtract (d) from (c). Enter the
(d)
result here and on the entry
Subtraction amount
space on line 11a.

At least $100,000 but not over $165,000 $

× 22% (0.22)

$

$ 8,121.00

$

Over $165,000 but not over $315,000

$

× 24% (0.24)

$

$ 11,421.00

$

Over $315,000 but not over $400,000

$

× 32% (0.32)

$

$ 36,621.00

$

Over $400,000 but not over $600,000

$

× 35% (0.35)

$

$ 48,621.00

$

Over $600,000

$

× 37% (0.37)

$

$ 60,621.00

$

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income.
If line 10 is—

(a)
Enter the amount from line 10

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

Tax.
Subtract (d) from (c). Enter
(d)
the result here and on the entry
Subtraction amount
space on line 11a.

At least $100,000 but not over $157,500 $

× 24% (0.24)

$

$ 5,710.50

$

Over $157,500 but not over $200,000

$

× 32% (0.32)

$

$ 18,310.50

$

Over $200,000 but not over $300,000

$

× 35% (0.35)

$

$ 24,310.50

$

Over $300,000

$

× 37% (0.37)

$

$ 30,310.50

$

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.

Taxable income.
If line 10 is—

(a)
Enter the amount from line 10

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

(d)
Subtraction amount

Tax.
Subtract (d) from (c). Enter
the result here and on the
entry space on line 11a.

At least $100,000 but not over $157,500 $

× 24% (0.24)

$

$ 7,102.00

$

Over $157,500 but not over $200,000

$

× 32% (0.32)

$

$ 19,702.00

$

Over $200,000 but not over $500,000

$

× 35% (0.35)

$

$ 25,702.00

$

Over $500,000

$

× 37% (0.37)

$

$ 35,702.00

$

-79-

Need more information or forms? Visit IRS.gov.

General
Information
How To Avoid Common
Mistakes
Mistakes can delay your refund or result
in notices being sent to you. One of the
best ways to file an accurate return is to
file electronically. Tax software does the
math for you and will help you avoid
mistakes. You may be eligible to use
free tax software that will take the
guesswork out of preparing your return.
Free File makes available free
brand-name software and free e-file.
Visit IRS.gov/FreeFile for details. Join
the eight in 10 taxpayers who get their
refunds faster by using direct deposit
and e-file.
• File your return on a standard size
sheet of paper. Cutting the paper may
cause problems in processing your return.
• Make sure you entered the correct
name and social security number (SSN)
for each dependent you claim in the Dependents section. Check that each dependent's name and SSN agrees with his
or her social security card. For each
child under age 17 who is a qualifying
child for the child tax credit or each dependent who qualifies for the credit for
other dependents, make sure you
checked the appropriate box in column
(4) of the Dependents section.
• Check your math, especially for
the child tax credit, earned income credit
(EIC), taxable social security benefits,
total income, itemized deductions or
standard deduction, taxable income, total tax, federal income tax withheld, and
refund or amount you owe.
• Be sure to add the correct amounts
on the front of Form 1040. Some lines
require you to add across instead of
down and some lines require you to add
amounts from another form or schedule
and then enter the total on Form 1040.
For example, on line 17, you might have
to enter amounts from Schedule 8812 on
line 17b and amounts from Form 8863
on line 17c and add those amounts to the
amount from Schedule 5, line 75, and

The IRS Mission. Provide America's taxpayers top-quality service by helping them
understand and meet their tax responsibilities and enforce the law with integrity and
fairness to all.

enter the total of all those amounts in the
line 17 entry space.
• Be sure you used the correct method to figure your tax. See the instructions for line 11a.
• 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. Enter your (and your spouse's) name in the same order as shown
on your last return.
• If you live in an apartment, be sure
to include your apartment number in
your address.
• If you are taking the standard deduction, see the instructions for line 8 to
be sure you entered the correct amount.
• If you received capital gain distributions but weren't required to file
Schedule D, make sure you checked the
box on Schedule 1, 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, earlier.
• If you owe tax and are paying by
check or money order, be sure to include
all the required information on your payment. See the instructions for line 22 for
details.
• Make sure to check Where Do You
File? before mailing your return. Over
the next several years, the IRS will be
reducing the number of paper tax return
processing sites from five down to two.
Because of this, you may need to mail
your return to a different address than
you have in the past.
• Don’t file more than one original
return for the same year, even if you

-80-

haven't gotten your refund or haven't
heard from the IRS since you filed. Filing more than one original return for the
same year, or sending in more than one
copy of the same return (unless we ask
you to do so), could delay your refund.
• Make sure you either indicate
qualifying health care coverage or exempt for you, your spouse (if filing
jointly), or anyone you can or do claim
as a dependent by checking the
“Full-year health care coverage or exempt” box on page 1 of Form 1040 or
by making a shared responsibility payment on Schedule 4, line 61. You may
be able to reduce any shared responsibility payment you owe by attaching Form
8965 and claiming an exemption from
the requirement to have health care coverage for one or more months.
• Make sure that if you, your spouse,
with whom you are filing a joint return,
or your dependent was enrolled in Marketplace coverage and advance payments of the premium tax credit were
made for the coverage, that you attach
Form 8962. You may have to repay excess advance payments even if someone
else enrolled you, your spouse, or your
dependent in the Marketplace coverage.
Excess advance payments may also have
to be repaid if you enrolled someone in
Marketplace coverage, you don't claim
that individual as a dependent, and no
one else claims that individual as a dependent. See the instructions for Schedule 2, line 46, and the Instructions for
Form 8962. You or whoever enrolled
you should have received Form 1095-A
from the Marketplace with information
about who was covered and any advance
payments of the premium tax credit.

Innocent Spouse Relief
Generally, both you and your spouse are
each responsible for paying the full
amount of tax, interest, and penalties on
your joint return. However, you may
qualify for relief from liability for tax on
a joint return if (a) there is an understatement of tax because your spouse

omitted income or claimed false deductions or credits; (b) you are divorced,
separated, or no longer living with your
spouse; or (c) given all the facts and circumstances, it wouldn't be fair to hold
you liable for the tax. You also may
qualify for relief if you were a married
resident of a community property state
but didn't file a joint return and are now
liable for an unpaid or understated tax.
File Form 8857 to request relief. In
some cases, Form 8857 may need to be
filed within 2 years of the date on which
the IRS first attempted to collect the tax
from you. Don’t file Form 8857 with
your Form 1040. For more information,
see Pub. 971 and Form 8857, or you can
call the Innocent Spouse office toll free
at 1-855-851-2009.

Income Tax Withholding
and Estimated Tax
Payments for 2019
You

can

use

the

IRS

TIP Withholding Calculator instead
of Pub. 505 or the worksheets
included with Form W-4 or W-4P, to determine whether you need to have your
withholding increased or decreased.
In general, you don’t have to make
estimated tax payments if you expect
that your 2019 Form 1040 will show a
tax refund or a tax balance due of less
than $1,000. If your total estimated tax
for 2019 is $1,000 or more, see Form
1040-ES and Pub. 505 for a worksheet
you can use to see if you have to make
estimated tax payments. For more details, see Pub. 505.

Secure Your Tax
Records From Identity
Theft
Identity theft occurs when someone uses
your personal information, such as your
name, social security number (SSN), or
other identifying information, without
your permission, to commit fraud or other crimes. An identity thief may use
your SSN to get a job or may file a tax
return using your SSN to receive a refund.
To reduce your risk:
• Protect your SSN,

• Ensure your employer is protecting
your SSN, and
• Be careful when choosing a tax return preparer.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to the
name and phone number printed on the
IRS notice or letter. For more information, see Pub. 5027.
If your SSN has been lost or stolen or
you suspect you are a victim of tax-related identity theft, visit IRS.gov/
IdentityTheft to learn what steps you
should take.
Victims of identity theft who are experiencing economic harm or a systemic
problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be
eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS
by calling the National Taxpayer Advocate helpline at 1-877-777-4778. People
who are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD
equipment
can
call
1-800-829-4059. Deaf or hard-of-hearing individuals also can contact the IRS
through relay services such as the Federal
Relay
Service
available
at
www.gsa.gov/fedrelay.
Protect yourself from suspicious
emails or phishing schemes. Phishing
is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most
common form is sending an email to a
user falsely claiming to be an established legitimate enterprise in an attempt to
scam the user into surrendering private
information that will be used for identity
theft.
The IRS doesn't initiate contacts with
taxpayers via emails. Also, the IRS
doesn't request detailed personal information through email or ask taxpayers
for the PIN numbers, passwords, or similar secret access information for their
credit card, bank, or other financial accounts.
If you receive an unsolicited email
claiming to be from the IRS, forward the
message to phishing@irs.gov. You also
may report misuse of the IRS name,
logo, forms, or other IRS property to the
Treasury Inspector General for Tax Ad-

-81-

ministration toll free at 1-800-366-4484.
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
1-800-877-8339. You can forward suspicious emails to the Federal Trade
Commission (FTC) at spam@uce.gov or
report them at ftc.gov/complaint. You
can contact them at www.ftc.gov/idtheft
or 1-877-IDTHEFT (1-877-438-4338).
If you have been the victim of identity
theft, see www.IdentityTheft.gov and
Pub. 5027. People who are deaf, hard of
hearing, or have a speech disability and
who have access to TTY/TDD equipment can call 1-866-653-4261.
Visit IRS.gov and enter “identity
theft” in the search box to learn more
about identity theft and how to reduce
your risk.
W-2 verification code. A “verification
code” box will appear on Form W-2, but
not all W-2s will have a 16-digit code in
box 9. If you e-file and your W-2 has a
verification code in box 9, enter it when
prompted by your tax software. Do not
enter the verification code if you file
your return on paper.

How Do You Make a Gift
To Reduce Debt Held By
the Public?
If you wish to do so, make a check payable to “Bureau of the Fiscal Service.”
You can send it to: Bureau of the Fiscal
Service, Attn: Dept G, P.O. Box 2188,
Parkersburg, WV 26106-2188. Or you
can enclose the check with your income
tax return when you file. In the memo
section of the check, make a note that it
is a gift to reduce the debt held by the
public. Don’t add your gift to any tax
you may owe. See the instructions for
line 22 for details on how to pay any tax
you owe. For information on how to
make this type of gift online, go to
www.treasurydirect.gov and click on
“How To Make a Contribution to Reduce the Debt.”
You may be able to deduct this

TIP gift on your 2019 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 chapter 1 of Pub. 17.

Amended Return
File Form 1040X to change a return you
already filed. Generally, Form 1040X
must be filed within 3 years after the
date the original return was filed or
within 2 years after the date the tax was
paid, whichever is later. But you may
have more time to file Form 1040X if
you live in a federally declared disaster
area or you are physically or mentally
unable to manage your financial affairs.
See Pub. 556 for details.
Use the Where's My Amended Return
application on IRS.gov to track the status of your amended return. It can take
up to 3 weeks from the date you mailed
it to show up in our system.

Need a Copy of Your
Tax Return Information?
Tax return transcripts are free and generally are used to validate income and tax
filing status for mortgage applications,
student and small business loan applications, and during tax return preparation.
To get a free transcript:
• Visit IRS.gov/Transcript,
• Use Form 4506-T or 4506T-EZ, or
• Call us at 1-800-908-9946.
If you need a copy of your actual tax
return, use Form 4506. There is a fee for
each return requested. See Form 4506
for the current fee. If your main home,
principal place of business, or tax records are located in a federally declared
disaster area, this fee will be waived.

Death of a Taxpayer
If a taxpayer died before filing a return
for 2018, the taxpayer's spouse or personal representative may have to file and
sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge
of the deceased taxpayer's property. If
the deceased taxpayer didn't have to file
a return but had tax withheld, a return
must be filed to get a refund. The person
who files the return must enter “Deceased,” the deceased taxpayer's name,
and the date of death across the top of
the return. If this information isn't provided, it may delay the processing of the
return.
If your spouse died in 2018 and you
didn't remarry in 2018, or if your spouse
died in 2019 before filing a return for
2018, you can file a joint return. A joint
return should show your spouse's 2018
income before death and your income
for all of 2018. Enter “Filing as surviving spouse” in the area where you sign
the return. If someone else is the personal representative, he or she also must
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 shouldn't be used for tax
years after the year of death, except for
estate tax return purposes.

Claiming a Refund for a
Deceased Taxpayer
If you are filing a joint return as a 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 include a copy of the certificate that shows your appointment. All
other filers requesting the deceased taxpayer's refund must file the return and
attach Form 1310.
For more details, use Tax Topic 356
or see Pub. 559.

Past Due Returns
If you or someone you know needs to
file past due tax returns, use Tax Topic

-82-

153 or go to IRS.gov/Individuals for
help in filing those returns. Send the return to the address that applies to you in
the latest Form 1040 instructions. For
example, if you are filing a 2015 return
in 2019, use the address at the end of
these instructions. However, if you got
an IRS notice, mail the return to the address in the notice.

How To Get Tax Help
If you have questions about a tax issue,
need help preparing your tax return, or
want to download free publications,
forms, or instructions, go to IRS.gov and
find resources that can help you right
away.
Preparing and filing your tax return.
Find free options to prepare and file
your return on IRS.gov or in your local
community if you qualify.
The Volunteer Income Tax Assistance (VITA) program offers free tax
help to people who generally make
$55,000 or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their
own tax returns. The Tax Counseling for
the Elderly (TCE) program offers free
tax help for all taxpayers, particularly
those who are 60 years of age and older.
TCE volunteers specialize in answering
questions about pensions and retirement-related issues unique to seniors.
You can go to IRS.gov to see your
options for preparing and filing your return which include the following.
• Free File. Go to IRS.gov/FreeFile.
See if you qualify to use brand-name
software to prepare and e-file your federal tax return for free.
• VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call
1-800-906-9887 to find the nearest VITA location for free tax return preparation.
• TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call
1-888-227-7669 to find the nearest TCE
location for free tax return preparation.
Getting answers to your tax law questions. On IRS.gov get answers to your
tax questions anytime, anywhere.
• Go to IRS.gov/Help for a variety of
tools that will help you get answers to
some of the most common tax questions.

• Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask
you questions on a number of tax law
topics and provide answers. You can
print the entire interview and the final
response for your records.
• Go to IRS.gov/Pub17 to get Pub.
17, Your Federal Income Tax for Individuals, which features details on
tax-saving opportunities, 2018 tax
changes, and thousands of interactive
links to help you find answers to your
questions. View it online in HTML, as a
PDF, or download it to your mobile device as an eBook.
• You also may be able to access tax
law information in your electronic filing
software.
Getting tax forms and publications.
Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You also can
download and view popular tax publications and instructions (including the
1040 instructions) on mobile devices as
an eBook at no charge. Or, you can go
to IRS.gov/OrderForms to place an order and have forms mailed to you within
10 business days.
Access your online account (Individual taxpayers only). Go to IRS.gov/
Account to securely access information
about your federal tax account.
• View the amount you owe, pay online, or set up an online payment agreement.
• Access your tax records online.
• Review the past 24 months of your
payment history.
• Go to IRS.gov/SecureAccess to review the required identity authentication
process.
Using direct deposit. The fastest way
to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically transfers
your refund directly into your financial
account. Eight in 10 taxpayers use direct
deposit to receive their refund. IRS issues more than 90% of refunds in less
than 21 days.
Refund timing for returns claiming
certain credits. The IRS can’t issue refunds before mid-February 2019 for returns that claimed the earned income
credit (EIC) or the additional child tax
credit (ACTC). This applies to the entire

refund, not just the portion associated
with these credits.
Getting a transcript or copy of a return. The quickest way to get a copy of
your tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get Transcript Online” or “Get Transcript by
Mail” to order a copy of your transcript.
If you prefer, you can:
• Order your transcript by calling
1-800-908-9946.
• Mail Form 4506-T or Form
4506T-EZ (both available on IRS.gov).
Using online tools to help prepare
your return. Go to IRS.gov/Tools for
the following.
• The Earned Income Tax Credit
Assistant (IRS.gov/EIC) determines if
you are eligible for the EIC.
• The Online EIN Application
(IRS.gov/EIN) helps you get an employer identification number.
• The IRS Withholding Calculator
(IRS.gov/W4App) estimates the amount
you should have withheld from your
paycheck for federal income tax purposes.
• The First Time Homebuyer Credit
Account Look-up (IRS.gov/Homebuyer)
tool provides information on your repayments and account balance.
• The Sales Tax Deduction
Calculator (IRS.gov/SalesTax) figures
the amount you can claim if you itemize
deductions on Schedule A (Form 1040),
choose not to claim state and local income taxes, and you didn’t save your receipts showing the sales tax you paid.
Resolving tax-related identity theft issues.
• The IRS doesn’t initiate contact
with taxpayers by email or telephone to
request personal or financial information. This includes any type of electronic
communication, such as text messages
and social media channels.
• Go to IRS.gov/IDProtection for information and videos.
• If your SSN has been lost or stolen
or you suspect you are a victim of
tax-related
identity
theft,
visit
IRS.gov/ID to learn what steps you
should take.
• See Secure Your Tax Records
From Identity Theft under General Information, earlier.
Checking on the status of your refund.

-83-

•
•

Go to IRS.gov/Refunds.
The IRS can’t issue refunds before
mid-February 2019 for returns that
claimed the EIC or ACTC. This applies
to the entire refund, not just the portion
associated with these credits.
• Download the official IRS2Go app
to your mobile device to check your refund status.
• Call the automated refund hotline
at 1-800-829-1954. See Refund Information, later.
Making a tax payment. The IRS uses
the latest encryption technology to ensure your electronic payments are safe
and secure. You can make electronic
payments online, by phone, and from a
mobile device using the IRS2Go app.
Paying electronically is quick, easy, and
faster than mailing in a check or money
order. Go to IRS.gov/Payments to make
a payment using any of the following
options.
• IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.
• Debit or credit card: Choose an
approved payment processor to pay online, by phone, and by mobile device.
• Electronic Funds Withdrawal:
Offered only when filing your federal
taxes using tax return preparation software or through a tax professional.
• Electronic Federal Tax Payment
System: Best option for businesses. Enrollment is required.
• Check or money order: Mail
your payment to the address listed on
the notice or instructions.
• Cash: You may be able to pay
your taxes with cash at a participating
retail store.
What if I can’t pay now? Go to
IRS.gov/Payments for more information
about your options.
• Apply for an online payment
agreement (IRS.gov/OPA) to meet your
tax obligation in monthly installments if
you can't pay your taxes in full today.
Once you complete the online process,
you will receive immediate notification
of whether your agreement has been approved.
• Use the Offer in Compromise PreQualifier (IRS.gov/OIC) to see if you
can settle your tax debt for less than the
full amount you owe.

Checking the status of an amended return. Go to IRS.gov/WMAR to track the
status of Form 1040X amended returns.
Please note that it can take up to 3
weeks from the date you mailed your
amended return for it to show up in our
system and processing it can take up to
16 weeks.
Understanding an IRS notice or letter.
Go to IRS.gov/Notices to find additional
information about responding to an IRS
notice or letter.
Contacting your local IRS office.
Keep in mind, many questions can be
answered on IRS.gov without visiting an
IRS Tax Assistance Center (TAC). Go
to IRS.gov/LetUsHelp for the topics people ask about most. If you still need
help, IRS TACs provide help when a tax
issue can’t be handled online or by
phone. All TACs now provide service
by appointment so you’ll know in advance that you can get the service you
need without long wait times. Before
you visit, go to IRS.gov/TACLocator to
find the nearest TAC, check hours,
available services, and appointment options.
Watching IRS videos. The IRS Video
portal IRSvideos.gov contains video and
audio presentations for individuals,
small businesses, and tax professionals.
Getting tax information in other languages. For taxpayers whose native
language isn't English, we have the following resources available. Taxpayers
can find information on IRS.gov in the
following languages.
• Spanish (IRS.gov/Spanish).
• Chinese (IRS.gov/Chinese).
• Vietnamese (IRS.gov/Vietnamese).
• Korean (IRS.gov/Korean).

•

Russian (IRS.gov/Russian).
The
IRS
TACs
provide
over-the-phone interpreter service in
over 170 languages, and the service is
available free to taxpayers.

Interest and Penalties
You don’t have to figure the amount of
any interest or penalties you may owe.
We will send you a bill for any amount
due.
If you choose to include interest or
penalties (other than the estimated tax
penalty) with your payment, identify and
enter the amount in the bottom margin
of Form 1040, page 2. Don’t include interest or penalties (other than the estimated tax penalty) in the amount you owe
on line 22.

Interest
We will charge you interest on taxes not
paid by their due date, even if an extension of time to file is granted. We also
will charge you interest on penalties imposed for failure to file, negligence,
fraud, substantial or gross valuation misstatements, substantial understatements
of tax, and reportable transaction understatements. Interest is charged on the
penalty from the due date of the return
(including extensions).

Penalties
Late filing. If you don’t file your return
by the due date (including extensions),
the penalty is usually 5% of the amount
due for each month or part of a month
your return is late, unless you have a
reasonable explanation. If you have a
reasonable explanation for filing late, include it with your return. The penalty

-84-

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 $210 or the amount of any tax you
owe, whichever is smaller.
Late payment of tax. If you pay your
taxes late, the penalty is usually 1/2 of
1% of the unpaid amount for each
month or part of a month the tax isn't
paid. The penalty can be as much as
25% of the unpaid amount. It applies to
any unpaid tax on the return. This penalty is in addition to interest charges on
late payments.
Frivolous return. In addition to any
other penalties, the law imposes a penalty of $5,000 for filing a frivolous return.
A frivolous return is one that doesn't
contain information needed to figure the
correct tax or shows a substantially incorrect tax because you take a frivolous
position or desire to delay or interfere
with the tax laws. This includes altering
or striking out the preprinted language
above the space where you sign. For a
list of positions identified as frivolous,
see Notice 2010-33, 2010-17 I.R.B. 609,
IRS.gov/irb/
available
at
2010-17_IRB#NOT-2010-33.
Other. Other penalties can be imposed
for, among other things, negligence,
substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and
fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some
of these penalties.

Refund Information
To check the status
of your refund, go
to IRS.gov/Refunds
or use the free IRS2Go app, 24 hours a
day, 7 days a week. Information about
your refund generally will be available
within 24 hours after the IRS receives
your e-filed return, or 4 weeks after you
mail a paper return. But if you filed
Form 8379 with your return, allow 14
weeks (11 weeks if you filed electronically) before checking your refund status.
The IRS can’t issue refunds before
mid-February 2019 for returns that
claim the earned income credit or the
additional child tax credit. This delay
applies to the entire refund, not just the
portion associated with these credits.
To use Where's My Refund,
have a copy of your tax return
handy. You will need to enter
the following information from your return:

• Your social security number (or individual taxpayer identification number),
• Your filing status, and
• The exact whole dollar amount of
your refund.

Where's My Refund will provide an
actual personalized refund date as soon
as the IRS processes your tax return and
approves your refund.
Updates to refund status are

TIP made once a day—usually at
night.
If you don’t have Internet access,
you
can
call
1-800-829-1954, 24 hours a
day, 7 days a week, for automated refund information. Our phone and
walk-in assistors can research the status
of your refund only if it's been 21 days
or more since you filed electronically or
more than 6 weeks since you mailed
your paper return.
Don’t send in a copy of your return
unless asked to do so.
To get a refund, you generally must
file your return within 3 years from the
date the return was due (including extensions).
Where's My Refund doesn't track refunds that are claimed on an amended
tax return.

-85-

Refund information also is available
in Spanish at IRS.gov/Spanish and
1-800-829-1954.

2018 Instructions for Schedule 1
Additional Income and Adjustments To Income
General Instructions
Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040. Additional
income is entered on Schedule 1, lines 1
through 21, and generally includes the
items that were listed in the “Income”
section of the 2017 Form 1040. Adjustments to income are entered on Schedule 1, lines 23 through 36 and generally
include items that were listed in the
“Adjusted Gross Income” section of the
2017 Form 1040.
Add the amounts on Form 1040, lines
1, 2b, 3b, 4b, and 5b, and the amount on
Schedule 1, line 22, and enter on Form
1040, line 6.
If you have adjustments to income,
subtract the amount on Schedule 1,
line 36, from the amount on Form 1040,
line 6, and enter on Form 1040, line 7.

Additional Income
Lines 1 through 9b are shown

TIP as “Reserved.” Entries for
these lines are made directly on
Form 1040.

Line 10
Taxable Refunds, Credits, or
Offsets of State and Local Income
Taxes
None of your refund is taxable

TIP if, in the year you paid the tax,
you either (a) didn't itemize deductions, or (b) elected to deduct state
and local general sales taxes instead of
state and local income taxes.
If you received a refund, credit, or offset
of state or local income taxes in 2018,
you may be required to report this
amount. If you didn't receive a Form
1099-G, check with the government
agency that made the payments to you.
Your 2018 Form 1099-G may have been

made available to you only in an electronic format, and you will need to get
instructions from the agency to retrieve
this document. Report any taxable refund you received even if you didn't receive Form 1099-G.
If you chose to apply part or all of the
refund to your 2018 estimated state or
local income tax, the amount applied is
treated as received in 2018. If the refund
was for a tax you paid in 2017 and you
deducted state and local income taxes on
line 5 of your 2017 Schedule A, use the
State and Local Income Tax Refund
Worksheet in these instructions to see if
any of your refund is taxable.
Exception. See Itemized Deduction Recoveries in Pub. 525 instead of using the
State and Local Income Tax Refund
Worksheet in these instructions if any of
the following applies.
1. You received a refund in 2018
that is for a tax year other than 2017.
2. You received a refund other than
an income tax refund, such as a general
sales tax or real property tax refund, in
2018 of an amount deducted or credit
claimed in an earlier year.
3. The amount on your 2017 Form
1040, line 42, was more than the amount
on your 2017 Form 1040, line 41.
4. You had taxable income on your
2017 Form 1040, line 43, but no tax on
your Form 1040, line 44, because of the
0% tax rate on net capital gain and
qualified dividends in certain situations.
5. Your 2017 state and local income
tax refund is more than your 2017 state
and local income tax deduction minus
the amount you could have deducted as
your 2017 state and local general sales
taxes.
6. You made your last payment of
2017 estimated state or local income tax
in 2018.
7. You owed alternative minimum
tax in 2017.
8. You couldn't use the full amount
of credits you were entitled to in 2017
because the total credits were more than

-86-

the amount shown on your 2017 Form
1040, line 47.
9. You could be claimed as a dependent by someone else in 2017.
10. You received a refund because of
a jointly filed state or local income tax
return, but you aren't filing a joint 2018
Form 1040 with the same person.
11. You had to use the Itemized Deductions Worksheet in the 2017 Instructions for Schedule A and both of the following apply.
a. You couldn't deduct all of the
amount on the 2017 Itemized Deductions Worksheet, line 1.
b. The amount on line 8 of that 2017
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 2018.

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
don’t, you may have to pay a penalty.
For more details, see Pub. 504.
Alimony received will no lon-

TIP ger be included in your income
if you entered into a divorce or
separation agreement on or before December 31, 2018, and the agreement is
changed after December 31, 2018, to expressly provide that alimony received is
not included in your income. Alimony
received will also not be included in income if a divorce or separation agreement is entered into after December 31,
2018. For more information, see Pub.
504.

Line 12
Business Income or (Loss)
If you operated a business or practiced
your profession as a sole proprietor, re-

2018 Form 1040—Schedule 1, Lines 13 Through 21
port your income and expenses on
Schedule C or C-EZ.

Line 13
Capital Gain or (Loss)
If you sold a capital asset, such as a
stock or bond, you must complete and
attach Form 8949 and Schedule D.
Exception 1. You do not have to file
Form 8949 or Schedule D if you are not
deferring any capital gain by investing
in a qualified opportunity zone fund and
both of the following apply:
1. You have no capital losses, and
your only capital gains are capital gain
distributions from Form(s) 1099-DIV,
box 2a (or substitute statements); and
2. None of the Form(s) 1099-DIV
(or substitute statements) have an
amount in box 2b (unrecaptured section
1250 gain), box 2c (section 1202 gain),
or box 2d (collectibles (28%) gain).
Exception 2. You must file Schedule D
but generally don’t have to file Form
8949 if Exception 1 doesn't apply, you
are not deferring any capital gain by investing in a qualified opportunity zone
fund, and your only capital gains and
losses are:
• Capital gain distributions;
• A capital loss carryover from
2017;
• A gain from Form 2439 or 6252 or
Part I of Form 4797;
• A gain or loss from Form 4684,
6781, or 8824;
• A gain or loss from a partnership,
S corporation, estate, or trust; or
• Gains and losses from transactions
for which you received a Form 1099-B
(or substitute statement) that shows basis was reported to the IRS and for
which you don’t need to make any adjustments in column (g) of Form 8949 or
enter any codes in column (f) of Form
8949.
If Exception 1 applies, enter your 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. Include a statement show-

ing the full amount you received and the
amount you received as a nominee. See
the Schedule B instructions for filing requirements for Forms 1099-DIV and
1096.
If you don’t have to file Sched-

TIP ule D, use the Qualified Dividends and Capital Gain Tax
Worksheet in the line 11a instructions to
figure your tax.

Line 14
Other Gains or (Losses)
If you sold or exchanged assets used in a
trade or business, see the Instructions for
Form 4797.
Lines 15a and b, and 16a and

TIP b, are shown as “Reserved.”
IRAs, pensions, and annuities
are reported directly on Form 1040. See
the instructions for Form 1040, lines 4a
and 4b.

Line 19
Unemployment Compensation
You should receive a Form 1099-G
showing in box 1 the total unemployment compensation paid to you in 2018.
Report this amount on line 19. However,
if you made contributions to a governmental unemployment compensation
program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you
report on line 19 by those contributions.
If you are itemizing deductions, see the
instructions on Form 1099-G.
If you received an overpayment of
unemployment compensation in 2018
and you repaid any of it in 2018, 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 2018, you repaid
more than $3,000 of unemployment
compensation that you included in gross
income in an earlier year, see Repayments in Pub. 525 for details on how to
report the payment.

-87-

Lines 20a and b are shown as

TIP “Reserved.” Social security
benefits are reported directly
on Form 1040. See the instructions for
Form 1040, lines 5a and 5b.

Line 21
Other Income
Do not report on this line any
income from self-employment
CAUTION or fees received as a notary
public. Instead, you must use Schedule C, C-EZ, or F, even if you don’t have
any business expenses. Also, don’t report on line 21 any nonemployee compensation shown on Form 1099-MISC
(unless it isn't self-employment income,
such as income from a hobby or a
sporadic activity). Instead, see the instructions on Form 1099-MISC to find
out where to report that income.

!

Taxable income. Use line 21 to report
any taxable income not reported elsewhere on your return or other schedules.
List the type and amount of income. If
necessary, include a statement showing
the required information. For more details, see Miscellaneous Income in Pub.
525.
Examples of income to report on
line 21 include the following.
• Most prizes and awards. But see
Olympic and Paralympic medals and
USOC prize money, later.
• Jury duty pay. Also see the instructions for line 36.
• Alaska Permanent Fund dividends.
• 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.
• Income from an activity not engaged in for profit. See Pub. 535.
• Amounts deemed to be income
from a health savings account (HSA) because you didn't remain an eligible individual during the testing period. See
Form 8889, Part III.

State and Local Income Tax Refund Worksheet—Schedule 1, Line 10
Before you begin:

Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of
Pub. 525 to figure if any of your refund is taxable.

1.

Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount
of your state and local income taxes shown on your 2017 Schedule A, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

Enter your total itemized deductions from your 2017 Schedule A, line 29 . . . . . . . . . . . . . . . . .

1.

2.

Note. If the filing status on your 2017 Form 1040 was married filing separately and your spouse
itemized deductions in 2017, skip lines 3 through 5, enter the amount from line 2 on line 6, and
go to line 7.
3.

Enter the amount shown below for the filing status claimed on your
2017 Form 1040.
• Single or married filing separately—$6,350
• Married filing jointly or qualifying widow(er)—$12,700
• Head of household—$9,350

4.

Did you fill in line 39a on your 2017 Form 1040?
No. Enter -0-.
Yes. Multiply the number in the box on line 39a of your 2017
Form 1040 by $1,250 ($1,550 if your 2017 filing status
was single or head of household).

3.

4.

5.

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

6.

Is the amount on line 5 less than the amount on line 2?
No.

STOP

5.

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 Schedule 1, line 10 . . . . . . . . . .

-88-

7.

• Gambling winnings, including lotteries, raffles, a lump-sum payment from
the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for
Schedule A, line 16.
Attach Form(s) W-2G to Form
TIP 1040 if any federal income tax
was withheld.
• Reemployment trade adjustment
assistance (RTAA) payments. These
payments should be shown in box 5 of
Form 1099-G.
• Loss on certain corrective distributions of excess deferrals. See Retirement
Plan Contributions in Pub. 525.
• Dividends on insurance policies if
they exceed the total of all net premiums
you paid for the contract.
• Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible
personal property. See Fractional Interest in Tangible Personal Property in
Pub. 526. Interest and an additional 10%
tax apply to the amount of the recapture.
See the instructions for Schedule 4,
line 62.
• 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.
• Canceled debts. These amounts
may be shown in box 2 of Form 1099-C.
However, part or all of your income
from the cancellation of debt may be
nontaxable. See Pub. 4681 or go to
IRS.gov and enter “canceled debt” or
“foreclosure” in the search box.
• Taxable part of disaster relief payments. See Pub. 525 to figure the taxable part, if any. If any of your disaster
relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable
part.
• Taxable distributions from a Coverdell education savings account (ESA)
or a qualified tuition program (QTP).
Distributions from these accounts may
be taxable if (a) in the case of distributions from a QTP, they are more than
the qualified higher education expenses
of the designated beneficiary in 2018 or,
in the case of distributions from an ESA,
they are more than the qualified education expenses of the designated beneficiary in 2018, and (b) they were not in-

cluded in a qualified rollover. Nontaxable distributions from these accounts
don’t have to be reported on Form 1040.
This includes rollovers and qualified
higher education expenses refunded to a
student from a QTP that were recontributed to a QTP with the same designated
beneficiary within 60 days after the date
of refund. See Pub. 970.
You may have to pay an additional tax if you received a taxCAUTION able distribution from a 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 2018, 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 taxCAUTION able distribution from an HSA
or an Archer MSA. See the Instructions
for Form 8889 for HSAs or the Instructions for Form 8853 for Archer MSAs.

!

• Taxable distributions from an
ABLE account. Distributions from this
type of account may be taxable if (a)
they are more than the designated beneficiary's qualified disability expenses,
and (b) they were not included in a
qualified rollover. Enter “ABLE” and
the taxable amount on the dotted line
next to line 21. See Pub. 907 for more
information.
You may have to pay an additional tax if you received a taxCAUTION able distribution from an ABLE
account. See the Instructions for Form
5329.

!

• Section 461(l) excess business loss
adjustments. Enter “ELA” and the taxable amount on the dotted line next to
line 21. See Form 461 and its instructions for more information.
• Net section 965 inclusion. If you
have a net section 965 inclusion (the
section 965(a) inclusion less the corresponding section 965(c) deduction) for
2018, enter “SEC 965” and the net inclusion amount on the dotted line next to
line 21. You must also complete and attach Form 965 and Form 965-A to your
return.
-89-

• If, as a result of an election under
section 965(n), the amount of the net operating loss for the taxable year is determined without regard to relevant section
965-related amounts (the “reduction
amount”), the reduction amount is included in other income on line 21. If, as a
result of an election under section
965(n), the taxable income to be reduced
by net operating loss carryovers or carrybacks is reduced, the net operating
loss deduction on line 21 is reduced by
the reduction amount.
• Section 951A requires U.S. shareholders of controlled foreign corporations to report their of GILTI in taxable
income. Include the amount figured on
Form 8992, Part II, line 3, and attach a
copy of Form 8992 to your return. If you
have a Form 5471 reporting requirement, attach a copy of Form 5471 to
your return.
Nontaxable income. Don’t report any
nontaxable income on line 21. Examples
of nontaxable income include the following.
• Child support.
• Payments you received to help you
pay your mortgage loan under the HFA
Hardest Hit Fund.
• Any Pay-for-Performance Success
Payments that reduce the principal balance of your home mortgage under the
Home Affordable Modification Program.
• Life insurance proceeds received
because of someone's death (other than
from certain employer-owned life insurance contracts).
• Gifts and bequests. However, if
you received a gift or bequest from a
foreign person of more than $16,076,
you may have to report information
about it on Form 3520, Part IV. See the
Instructions for Form 3520.
Net operating loss (NOL) deduction.
Include on line 21 any NOL deduction
from an earlier year. Subtract it from
any income on line 21 and enter the result. If the result is less than zero, enter
it in parentheses. On the dotted line next
to line 21, enter “NOL” and show the
amount of the deduction in parentheses.
See Pub. 536 for details.
Medicaid waiver payments to care
provider. Certain Medicaid waiver
payments you received for caring for

2018 Form 1040—Schedule 1, Lines 21 Through 29
someone living in your home with you
may be nontaxable. If these payments
were incorrectly reported to you in
box 1 of Form(s) W-2, and you can't get
a corrected Form W-2, include the
amount on Form 1040, line 1. On
line 21, subtract the nontaxable amount
of the payments from any income on
line 21 and enter the result. If the result
is less than zero, enter it in parentheses.
Enter “Notice 2014-7” and the nontaxable amount on the dotted line next to
line 21. For more information about
these payments, see Pub. 525.
Olympic and Paralympic medals and
USOC prize money. The value of
Olympic and Paralympic medals and the
amount of United States Olympic Committee prize money you receive on account of your participation in the Olympic or Paralympic Games may be
nontaxable. These amounts should be reported to you in box 3 of Form
1099-MISC. To see if these amounts are
nontaxable, first figure your adjusted
gross income including the amount of
your medals and prize money. If your
adjusted gross income is not more than
$1,000,000 ($500,000 if married filing
separately), these amounts are nontaxable and you should include the amount
in box 3 of Form 1099-MISC on line 21,
then subtract it by including it on line 36
along with any other write-in adjustments. On the dotted line next to line 36,
enter the nontaxable amount and identify as “USOC.”

Qualified expenses include ordinary
and necessary expenses paid:
• For professional development
courses you have taken related to the
curriculum you teach or to the students
you teach, or
• In connection with books, supplies, equipment (including computer
equipment, software, and services), and
other materials used in the classroom.
An ordinary expense is one that is
common and accepted in your educational field. A necessary expense is one
that is helpful and appropriate for your
profession as an educator. An expense
doesn’t have to be required to be considered necessary.
Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or
physical education.
You must reduce your qualified expenses by the following amounts.
• Excludable U.S. series EE and I
savings bond interest from Form 8815.
• Nontaxable qualified tuition program earnings or distributions.
• Any nontaxable distribution of
Coverdell education savings account
earnings.
• Any reimbursements you received
for these expenses that weren’t reported
to you in box 1 of your Form W-2.
For more details, use Tax Topic 458
or see Pub. 529.

Adjustments to
Income

Certain Business Expenses of
Reservists, Performing Artists,
and Fee-Basis Government
Officials

Line 23
Educator Expenses
If you were an eligible educator in 2018,
you can deduct on line 23 up to $250 of
qualified expenses you paid in 2018. If
you and your spouse are filing jointly
and both of you were eligible educators,
the maximum deduction is $500. However, neither spouse can deduct more
than $250 of his or her qualified expenses on line 23. 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.

Line 24

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.

-90-

Line 25
Health Savings Account (HSA)
Deduction
You may be able to take this deduction
if contributions (other than employer
contributions, rollovers, and qualified
HSA funding distributions from an IRA)
were made to your HSA for 2018. See
Form 8889.

Line 26
Moving Expenses
You can deduct moving expenses if you
are a member of the Armed Forces on
active duty and due to a military order
you move because of a permanent
change of station. Use Tax Topic 455 or
see Form 3903.

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

Line 28
Self-Employed SEP, SIMPLE, and
Qualified Plans
If you were self-employed or a partner,
you may be able to take this deduction.
See Pub. 560 or, if you were a minister,
Pub. 517.

Line 29
Self-Employed Health Insurance
Deduction
You may be able to deduct the amount
you paid for health insurance for yourself, your spouse, and your dependents.
The insurance also can cover your child
who was under age 27 at the end of
2018, even if the child wasn't your dependent. A child includes your son,
daughter, stepchild, adopted child, or
foster child (defined in Who Qualifies as
Your Dependent in the Instructions for
Form 1040).

2018 Form 1040—Schedule 1, Line 29
Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 29
Before you begin:

If, during 2018, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA
(ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation
pension payee, see the Instructions for Form 8885 to figure the amount to enter on line 1 of this worksheet.
Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Pub. 535 to figure your deduction.

1. Enter the total amount paid in 2018 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2018 for you, your
spouse, and your dependents. Your insurance also can cover your child who was under age 27 at
the end of 2018, even if the child wasn't your dependent. But don’t include amounts for any month
you were eligible to participate in an employer-sponsored health plan or amounts paid from
retirement plan distributions that were nontaxable because you are a retired public safety
officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter your net profit* and any other earned income** from the business under which the insurance
plan is established, minus any deductions on Schedule 1, lines 27 and 28. Don’t include
Conservation Reserve Program payments exempt from self-employment tax . . . . . . . . . . . . . . . . . . .
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Schedule 1, line 29. Don’t include this amount in figuring any medical expense deduction
on Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2.

3.

*If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount
from Schedule SE, Section B, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include
capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned
income is your Medicare wages (box 5 of Form W-2) from that corporation.

One of the following statements must
be true.
• You were self-employed and had a
net profit for the year reported on
Schedule C, C-EZ, or F.
• You were a partner with net earnings from self-employment.
• You used one of the optional
methods to figure your net earnings
from self-employment on Schedule SE.
• You received wages in 2018 from
an S corporation in which you were a
more-than-2% shareholder. Health insurance premiums paid or reimbursed by
the S corporation are shown as wages on
Form W-2.
The insurance plan must be established under your business. Your personal
services must have been a material income-producing factor in the business.
If you are filing Schedule C, C-EZ, or F,
the policy can be either in your name or
in the name of the business.
If you are a partner, the policy can be
either in your name or in the name of the
partnership. You can either pay the premiums yourself or your partnership can
pay them and report them as guaranteed
payments. If the policy is in your name

and you pay the premiums yourself, the
partnership must reimburse you and report the premiums as guaranteed payments.
If you are a more-than-2% shareholder in an S corporation, the policy can be
either in your name or in the name of the
S corporation. You can either pay the
premiums yourself or the S corporation
can pay them and report them as wages.
If the policy is in your name and you
pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form
W-2 in 2018 and you also report the premium payments or reimbursements as
wages on Form 1040, line 1.
But if you also were eligible to participate in any subsidized health plan
maintained by your or your spouse's employer for any month or part of a month
in 2018, amounts paid for health insurance coverage for that month can't be
used to figure the deduction. Also, if
you were eligible for any month or part
of a month to participate in any subsidized health plan maintained by the em-

-91-

ployer of either your dependent or your
child who was under age 27 at the end
of 2018, don’t use amounts paid for coverage for that month to figure the deduction.
A qualified small employer
health reimbursement arrangeCAUTION ment (QSEHRA) is considered
to be a subsidized health plan maintained by an employer.

!

Example. If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from
September 30 through December 31,
you can't use amounts paid for health insurance coverage for September through
December to figure your deduction.
Medicare premiums you voluntarily
pay to obtain insurance in your name
that is similar to qualifying private
health insurance can be used to figure
the deduction. Amounts paid for health
insurance coverage from retirement plan
distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction.

2018 Form 1040—Schedule 1, Lines 29 Through 32
For more details, see Pub. 535.
If you qualify to take the deduction,
use the Self-Employed Health Insurance
Deduction Worksheet to figure the
amount you can deduct.
Exceptions. Use Pub. 535 instead of
the Self-Employed Health Insurance Deduction Worksheet in these instructions
to figure your deduction if any of the
following applies.
• You had more than one source of
income subject to self-employment tax.
• You file Form 2555 or 2555-EZ.
• You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax
credit were made or you are claiming
the premium tax credit.

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

Lines 31a and 31b
Alimony Paid
If you made payments to or for your
spouse or former spouse under a divorce
or separation instrument, you may be
able to take this deduction. Use Tax
Topic 452 or see Pub. 504.
Alimony paid will no longer be

TIP deductible if you entered into a
divorce or separation agreement on or before December 31, 2018,
and the agreement is changed after December 31, 2018, to expressly provide
that alimony received is not included in
your former spouse's income. Alimony
paid will also not be deductible if a divorce or separation agreement is entered into after December 31, 2018. For
more information, see Pub. 504.

Line 32
IRA Deduction
If you made any nondeductible

TIP contributions to a traditional
individual retirement arrangement (IRA) for 2018, you must report
them on Form 8606.
If you made contributions to a traditional IRA for 2018, you may be able to take
an IRA deduction. But you, or your
spouse if filing a joint return, must have
had earned income to do so. For IRA
purposes, earned income includes alimony and separate maintenance payments
reported on Schedule 1, line 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.
A statement should be sent to you by
May 31, 2019, that shows all contributions to your traditional IRA for 2018.
Use the IRA Deduction Worksheet to
figure the amount, if any, of your IRA
deduction. But read the following
11-item list before you fill in the worksheet.
1. If you were age 701/2 or older at
the end of 2018, you can't deduct any
contributions made to your traditional
IRA for 2018 or treat them as nondeductible contributions.
2. You can't deduct contributions to
a Roth IRA. But you may be able to take
the retirement savings contributions
credit (saver's credit). See the instructions for Schedule 3, line 51.
3. If you are filing a joint return and
you or your spouse made contributions
to both a traditional IRA and a Roth IRA
for 2018, don’t use the IRA Deduction
Worksheet in these instructions. Instead,
see Pub. 590-A to figure the amount, if
any, of your IRA deduction.
4. You can’t deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts
aren't included as income in box 1 of
your Form W-2. But you may be able to
take the retirement savings contributions

-92-

credit. See the instructions for Schedule
3, line 51.
5. If you made contributions to your
IRA in 2018 that you deducted for 2017,
don’t include them in the worksheet.
6. If you received income from a
nonqualified deferred compensation
plan or nongovernmental section 457
plan that is included in box 1 of your
Form W-2, or in box 7 of Form
1099-MISC, don’t include that income
on line 8 of the worksheet. The income
should be shown in (a) box 11 of your
Form W-2, (b) box 12 of your Form
W-2 with code Z, or (c) box 15b of
Form 1099-MISC. If it isn't, contact
your employer or the payer for the
amount of the income.
7. You must file a joint return to deduct contributions to your spouse's IRA.
Enter the total IRA deduction for you
and your spouse on line 32.
8. Don’t include rollover contributions in figuring your deduction. Instead,
see the instructions for Form 1040, lines
4a and 4b.
9. Don't include trustees' fees that
were billed separately and paid by you
for your IRA.
10. Don’t include any repayments of
qualified reservist distributions. You
can't deduct them. For information on
how to report these repayments, see
Qualified reservist repayments in Pub.
590-A.
11. If the total of your IRA deduction
on line 32 plus any nondeductible contribution to your traditional IRAs shown
on Form 8606 is less than your total traditional IRA contributions for 2018, see
Pub. 590-A for special rules.
By April 1 of the year after the

TIP year in which you turn age
701/2, you must start taking
minimum required distributions from
your traditional IRA. If you don’t, you
may have to pay a 50% additional tax
on the amount that should have been
distributed. For details, including how
to figure the minimum required distribution, see Pub. 590-B.
Were You Covered by a Retirement
Plan? If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity,
SEP, SIMPLE, etc.) at work or through

self-employment, your IRA deduction
may be reduced or eliminated. But you
can still make contributions to an IRA
even if you can't deduct them. In any
case, the income earned on your IRA
contributions isn't taxed until it is paid to
you.
The “Retirement plan” box in box 13
of your Form W-2 should be checked if
you were covered by a plan at work
even if you weren’t vested in the plan.

You also are covered by a plan if you
were self-employed and had a SEP,
SIMPLE, or qualified retirement plan.
If you were covered by a retirement
plan and you file Form 2555, 2555-EZ,
or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to
figure the amount, if any, of your IRA
deduction.

-93-

Married persons filing separately. If
you weren’t covered by a retirement
plan but your spouse was, you are considered covered by a plan unless you
lived apart from your spouse for all of
2018.
You may be able to take the re-

TIP tirement savings contributions
credit. See the Schedule 3,
line 51 instructions.

IRA Deduction Worksheet—Schedule 1, Line 32
If you were age 701/2 or older at the end of 2018, you can't deduct any contributions made to your traditional IRA or treat
them as nondeductible contributions. Don’t complete this worksheet for anyone age 701/2 or older at the end of 2018. If
CAUTION you are married filing jointly and only one spouse was under age 701/2 at the end of 2018, complete this worksheet only
for that spouse.

!

Before you begin:

1a.
b.

2.

3.
4.

5.
6.

Be sure you have read the 11-item list in the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 36 (see the instructions for
Schedule 1, line 36).
If you are married filing separately and you lived apart from your spouse for all of 2018, enter “D” on the dotted
line next to Schedule 1, line 32. If you don’t, you may get a math error notice from the IRS.
Your IRA
Spouse's IRA
Were you covered by a retirement plan (see Were You Covered by a
Retirement Plan?)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
Yes
No
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . 1b.
Yes
No

Next. If you checked “No” on line 1a (and “No” on line 1b if married filing
jointly), skip lines 2 through 6, enter the applicable amount below on line 7a
(and line 7b if applicable), and go to line 8.
• $5,500, if under age 50 at the end of 2018. 1
• $6,500, if age 50 or older but under age 70 /2 at the end of 2018.
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 2018, enter $73,000.
• Qualifying widow(er), enter $121,000.
• Married filing jointly, enter $121,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $199,000 for the person who wasn't
covered by a plan.
• Married filing separately and you lived with your spouse at any time in
2018, enter $10,000.
Enter the amount from Form 1040, line 6 . . . . . . . .
3.
Enter the total of the amounts from Schedule 1, lines
23 through 31a, plus any write-in adjustments you
entered on the dotted line next to Schedule 1, line 36
other than any amounts identified as
“DPAD” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
Yes.

Subtract line 5 from line 2 in each column. Follow the instruction
below that applies to you.
• If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable
amount below on line 7 for that column and go to line 8.
i. $5,500, if under age 50 at the end of 2018.
ii. $6,500, if age 50 or older but under age 701/2 at the
end of 2018.
If the result is less than $10,000, go to line 7.
• If married filing jointly or qualifying widow(er), and the
result is $20,000 or more ($10,000 or more in the column
for the IRA of a person who wasn't covered by a
retirement plan), enter the applicable amount below on
line 7 for that column and go to line 8.
i. $5,500, if under age 50 at the end of 2018.
ii. $6,500 if age 50 or older but under age 701/2 at the
end of 2018.
Otherwise, go to line 7.

-94-

2a.

2b.

5a.

5b.

6a.

6b.

IRA Deduction Worksheet—Continued
Your IRA
7.

8.

9.

10.

Multiply lines 6a and 6b by the percentage below that applies to you. If the
result isn't a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
• Single, head of household, or married filing separately, multiply by 55%
(0.55) (or by 65% (0.65) in the column for the IRA of a person who is age
50 or older at the end of 2018).
• Married filing jointly or qualifying widow(er), multiply by 27.5% (0.275)
(or by 32.5% (0.325) in the column for the IRA of a person who is age 50 or
older at the end of 2018). But if you checked “No” on either line 1a
or 1b, then in the column for the IRA of the person who wasn't covered by a
retirement plan, multiply by 55% (0.55) (or by 65% (0.65) if age 50 or
older at the end of 2018).
Enter the total of your (and your spouse's if filing
jointly):
• Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 32.
8.
• Alimony and separate maintenance payments
reported on Schedule 1, line 11.
• Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q.
Enter the earned income you (and your spouse if
filing jointly) received as a self-employed individual
or a partner. Generally, this is your (and your
spouse's if filing jointly) net earnings from
self-employment if your personal services were a
material income-producing factor, minus any
deductions on Schedule 1, lines 27 and 28. If zero or
less, enter -0-. For more details, see Pub.
590-A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . .
10.

!

CAUTION

11.
12.

7a.

Spouse's IRA

7b.

If married filing jointly and line 10 is less than $11,000 ($12,000 if
one spouse is age 50 or older at the end of 2018; $13,000 if both
spouses are age 50 or older at the end of 2018), stop here and use
the worksheet in Pub. 590-A to figure your IRA deduction.

Enter traditional IRA contributions made, or that will be made by the due date
of your 2018 return not counting extensions (April 15, 2019 for most people),
for 2018 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 Schedule 1, line 32. Or, if
you want, you can deduct a smaller amount and treat the rest as a
nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . 12a.

Line 33
Student Loan Interest Deduction
You can take this deduction only if all of
the following apply.
• You paid interest in 2018 on a
qualified student loan (defined later).
• Your filing status is any status except married filing separately.
• Your modified adjusted gross income (AGI) is less than: $80,000 if single, head of household, or qualifying
widow(er); $165,000 if married filing
jointly. Use lines 2 through 4 of the
worksheet in these instructions to figure
your modified AGI.

• You, or your spouse if filing jointly, aren't claimed as a dependent on
someone else's (such as your parent's)
2018 tax return.
Use the worksheet in these instructions to figure your student loan interest
deduction.
Exception. Use Pub. 970 instead of the
worksheet in these instructions to figure
your student loan interest deduction if
you file Form 2555, 2555-EZ, or 4563,
or you exclude income from sources
within Puerto Rico.
Qualified student loan. A qualified
student loan is any loan you took out to
pay the qualified higher education ex-95-

11b.

12b.

penses for any of the following individuals who was an eligible student.
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 or $4,150 for 2018;
or

2018 Form 1040—Schedule 1, Lines 33 Through 36
Student Loan Interest Deduction Worksheet—Schedule 1, Line 33
Before you begin:

Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 36 (see the instructions for
Schedule 1, line 36).
Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub.
970 to figure your deduction.

1.

Enter the total interest you paid in 2018 on qualified student loans (see the instructions for line 33). Don’t enter more
than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2.

Enter the amount from Form 1040, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3.

Enter the total of the amounts from Schedule 1, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to Schedule 1, line 36 other than any amounts
identified as “DPAD” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4.

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

4.

5.

Enter the amount shown below for your filing status.
• Single, head of household, or qualifying
widow(er)—$65,000
• Married filing jointly—$135,000

6.

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

5.

Is the amount on line 4 more than the amount on line 5?
No.

Skip lines 6 and 7, enter -0- on line 8, and go to line 9.

Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7.

Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three
places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8.

Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9.

Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1, line 33.
Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.) . . . . . . 9.

c. You, or your spouse if filing
jointly, could be claimed as a dependent
on someone else's return.
However, a loan isn't a qualified student loan if (a) any of the proceeds were
used for other purposes, or (b) the loan
was from either a related person or a
person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For
details, see Pub. 970.
Qualified higher education expenses.
Qualified higher education expenses
generally include tuition, fees, room and
board, and related expenses such as
books and supplies. The expenses must
be for education in a degree, certificate,
or similar program at an eligible educational institution. An eligible educational institution includes most colleges,
universities, and certain vocational
schools. For details, see Pub. 970.

Line 34
Reserved

!

At the time these instructions
went to print, the tuition and

fees deduction formerly claimed on
line 34 had expired. You can’t claim a
deduction on line 34 for expenses paid
or incurred after 2017. Line 34 is now
shown as “Reserved” in case Congress
extends the deduction for 2018. To find
out if legislation extended the deduction
so you can claim it on your 2018 return,
go to IRS.gov/FormsUpdates or
IRS.gov/Form1040.
If legislation doesn’t extend the deduction for 2018, treat the amount on
line 34 as zero when any form, worksheet, or instruction refers to line 34.

Line 35
Reserved
The domestic production activities deduction was repealed.
CAUTION Line 35 is now shown as “Reserved.” If you have a domestic production activities deduction from a fiscal-year pass-through entity, enter the
amount of the deduction on the dotted
line next to line 36. See the instructions
for line 36 for more information.

!

CAUTION

-96-

.

If you are a patron of a speci-

TIP fied agricultural cooperative,
see the Instructions for Form
1120-C for special rules related to the
domestic production activities deduction.

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.”
• Nontaxable amount of the value of
Olympic and Paralympic medals and

2018 Form 1040—Schedule 1, Line 36
USOC prize money reported on line 21.
Identify as “USOC.”
• 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 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 you
paid in connection with an award from
the IRS for information you provided
that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income. Identify
as “WBF.”
• Fiscal-year pass-through entities
that have a domestic production activities deduction generated in a tax year

-97-

beginning before December 31, 2017
(see Form 8903). Identify as “DPAD”.
Don’t include any domestic
production activities deducCAUTION tions passed through from a cooperative under section 199A(g). Instead see the instructions for Line 10
and Pub. 535.

!

2018 Form 1040—Schedule 2, Lines 45 and 46

2018 Instructions for Schedule 2
Tax
General Instructions
Use Schedule 2 if you have additional
taxes that can’t be entered directly on
Form 1040. These include alternative
minimum tax and excess advance premium tax credit repayment.
Include the amount on Schedule 2,
line 47, in the total on Form 1040,
line 11b, and check the box to indicate
you’re attaching Schedule 2 to your return.

Specific Instructions
Lines 38 through 44 are shown

TIP as “Reserved.” Entries for
these lines are reported directly
on Form 1040.

Line 45
Alternative Minimum Tax (AMT)
Alternative minimum tax (AMT) exemption amount increased. The AMT
exemption amount is increased to
$70,300 ($109,400 if married filing
jointly or qualifying widow(er); $54,700
if married filing separately). The income
levels at which the AMT exemption begins to phase out has increased to
$500,000 ($1,000,000 if married filing
jointly or qualifying widow(er)).
If you aren't sure whether you owe the
AMT, complete the Worksheet To See if
You Should Fill in Form 6251.
Exception. Fill in Form 6251 instead of
using the worksheet if you claimed or
received any of the following items.
• Accelerated depreciation.

• Tax-exempt interest from private
activity bonds.
• Intangible drilling, circulation, research, experimental, or mining costs.
• Amortization of pollution-control
facilities or depletion.
• Income or (loss) from tax-shelter
farm activities, passive activities, partnerships, S corporations, or activities for
which you aren't at risk.
• Income from long-term contracts
not figured using the percentage-of-completion method.
• Investment interest expense reported on Form 4952.
• Net operating loss deduction.
• Alternative minimum tax adjustments from an estate, trust, electing
large partnership, or cooperative.
• Section 1202 exclusion.
• Stock by exercising an incentive
stock option and you didn't dispose of
the stock in the same year.
• Any general business credit claimed on Form 3800 if either line 6 (in Part
I) or line 25 of Form 3800 is more than
zero.
• Qualified electric vehicle credit.
• Alternative fuel vehicle refueling
property tax.
• Credit for prior year minimum tax.
• Foreign tax credit.
• Net qualified disaster loss and you
are reporting your standard deduction on
Schedule A, line 16. See the instructions
for Form 4684 for more information.
Form 6251 should be filled in
for certain children who are
CAUTION under age 24 at the end of
2018. See the Instructions for Form
6251 for more information.

!

For help with the alternative minimum tax, go to IRS.gov/AMT.

-98-

Line 46
Excess Advance Premium Tax
Credit Repayment
The premium tax credit helps pay premiums for health insurance purchased from
the Marketplace. Eligible individuals
may have advance payments of the premium tax credit paid on their behalf directly to the insurance company. If you,
your spouse with whom you are filing a
joint return, or your dependent was enrolled in coverage purchased from the
Marketplace and advance payments of
the premium tax credit were made for
the coverage, complete Form 8962 to
reconcile (compare) the advance payments with your premium tax credit.
You (or whoever enrolled you) should
have received Form 1095-A from the
Marketplace with information about
your coverage and any advance credit
payments. If the advance credit payments were more than the premium tax
credit you can claim, the amount you
must repay will be shown on Form
8962, line 29. Enter that amount, if any,
on line 46.
You may have to repay excess advance payments of the premium tax
credit even if someone else enrolled
you, your spouse, or your dependent in
Marketplace coverage. In that case, another individual may have received the
Form 1095-A for the coverage. You also
may have to repay excess advance payments of the premium tax credit if you
enrolled an individual in coverage
through the Marketplace, you don’t
claim the individual as a dependent on
your return, and no one else claims that
individual as a dependent. For more information, see the Instructions for Form
8962.

2018 Form 1040—Schedule 2, Line 45
Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 45
Before you begin:

Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of
using this worksheet.

1. Are you filing Schedule A?
No.

Skip lines 1 and 2; subtract Form 1040, line 9 from Form 1040, line 7, enter the result on line 3 and
go to line 4.

Yes.

Enter the amount from Form 1040, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the total of the amount from Schedule A, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

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

3.

4. Enter any tax refund from Schedule 1, lines 10 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

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

•
•
•

Single or head of household—$70,300
Married filing jointly or qualifying widow(er)—$109,400
Married filing separately—$54,700

...........
6.

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

No.

Don’t complete the rest of this worksheet. You don’t owe alternative
minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 45
blank.

Yes.

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

STOP

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

•
•
•

Single or head of household—$500,000
Married filing jointly or qualifying widow(er)—$1,000,000
Married filing separately—$500,000

...........
8.

9. Is the amount on line 5 more than the amount on line 8?
No.

Enter -0-. Skip line 10. Enter on line 11 the amount from line 7, and go to line 12.

Yes.

Subtract line 8 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

10. Multiply line 9 by 25% (0.25) and enter the smaller of the result or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Add lines 7 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Is the amount on line 11 more than $191,100 ($95,550 if married filing separately)?
Yes.
No.

STOP

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

Multiply line 11 by 26% (0.26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

13. Add the amount in the entry space on Form 1040, line 11a (minus any tax from Form 4972), and Schedule 2, line 46.
(If you used Schedule J to figure your tax on the entry space on Form 1040, line 11a, refigure that tax without using
Schedule J before including it in this calculation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
Next. Is the amount on line 12 more than the amount on line 13?
Yes.

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

No.

You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 45, blank.

-99-

2018 Form 1040—Schedule 3, Lines 48 Through 51

2018 Instructions for Schedule 3
Nonrefundable Credits
General Instructions
Use Schedule 3 if you have nonrefundable credits other than the child tax credit
or the credit for other dependents. These
generally include items that were in the
“Tax and Credits” section of the 2017
Form 1040.
Include the amount on Schedule 3,
line 55, in the amount entered on Form
1040, line 12, and check the box to indicate Schedule 3 is attached to your return.

Specific Instructions
Line 48
Foreign Tax Credit
If you paid income tax to a foreign
country or U.S. possession, you may be
able to take this credit. Generally, you
must complete and attach Form 1116 to
do so.
Exception. You don’t have to complete
Form 1116 to take this credit if all of the
following apply.
1. All of your foreign source gross
income was from interest and dividends
and all of that income and the foreign
tax paid on it were reported to you on
Form 1099-INT, Form 1099-DIV, or
Schedule K-1 (or substitute statement).
2. The total of your foreign taxes
wasn't more than $300 (not more than
$600 if married filing jointly).
3. You held the stock or bonds on
which the dividends or interest were
paid for at least 16 days and weren’t obligated to pay these amounts to someone
else.
4. You aren’t filing Form 4563 or
excluding income from sources within
Puerto Rico.
5. All of your foreign taxes were:
a. Legally owed and not eligible for
a refund or reduced tax rate under a tax
treaty, and

b. Paid to countries that are recognized by the United States and don’t
support terrorism.
For more details on these requirements, see the Instructions for Form
1116.
Do you meet all five requirements
just listed?
Yes. Enter on line 48 the smaller of
(a) your total foreign taxes, or (b) the total of the amounts on Form 1040,
line 11a and Schedule 2, line 46.
No. See Form 1116 to find out if
you can take the credit and, if you can, if
you have to file Form 1116.

Line 49
Credit for Child and Dependent
Care Expenses
You may be able to take this credit if
you paid someone to care for:
• Your qualifying child under age 13
whom you claim as your dependent,
• Your disabled spouse or any other
disabled person who couldn't care for
himself or herself, or
• Your child whom you couldn't
claim as a dependent because of the
rules for Children of divorced or separated parents under Who Qualifies as Your
Dependent, earlier.
For details, use Tax Topic 602 or see
Form 2441.

Line 50
Education Credits
If you (or your dependent) paid qualified
expenses in 2018 for yourself, your
spouse, or your dependent to enroll in or
attend an eligible educational institution,
you may be able to take an education
credit. See Form 8863 for details. However, you can't take an education credit
if any of the following applies.
• You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2018
tax return.
• Your filing status is married filing
separately.

-100-

• The amount on Form 1040, line 7,
is $90,000 or more ($180,000 or more if
married filing jointly).
• You, or your spouse, were a nonresident alien for any part of 2018 unless
your filing status is married filing jointly.
You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain
other scholarships or fellowships in income.
For more information, see Pub. 970,
the instructions for Form 1040, line 17c,
and IRS.gov/EdCredit.
Line 51
Retirement Savings Contributions
Credit (Saver's Credit)
You may be able to take this credit if
you, or your spouse if filing jointly,
made (a) contributions, other than rollover contributions, to a traditional or
Roth IRA; (b) elective deferrals to a
401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c)
voluntary employee contributions to a
qualified retirement plan (including the
federal Thrift Savings Plan); (d) contributions to a 501(c)(18)(D) plan; or (e)
contributions to an ABLE account by
the designated beneficiary, as defined in
section 529A.
However, you can't take the credit if
either of the following applies.
1. The amount on Form 1040,
line 7, is more than $31,500 ($47,250 if
head of household; $63,000 if married
filing jointly).
2. The person(s) who made the
qualified contribution or elective deferral (a) was born after January 1, 2001,
(b) is claimed as a dependent on someone else's 2018 tax return, or (c) was a
student (defined next).
You were a student if during any part
of 5 calendar months of 2018 you:
• Were enrolled as a full-time student at a school, or

2018 Form 1040—Schedule 3, Lines 51 Through 54

• Took a full-time, on-farm training
course given by a school or a state,
county, or local government agency.
A school includes a technical, trade,
or mechanical school. It doesn't include
an on-the-job training course, correspondence school, or school offering
courses only through the Internet.
For more details, use Tax Topic 610
or see Form 8880.
Line 53
Residential Energy Credit
Residential energy efficient property
credit. You may be able to take this
credit by completing and attaching Form
5695 if you paid for any of the following
during 2018.
• 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.
• Qualified small wind energy property for use in connection with your
home located in the United States.
• Qualified geothermal heat pump
property installed on or in connection
with your home located in the United
States.

At the time these instructions
went to print, the nonbusiness
CAUTION energy property credit had expired. You can’t claim it for any property placed in service after 2017. To find
out if legislation extended this credit so
you can claim it on your 2018 return, go
to IRS.gov/FormsUpdates or IRS.gov/
Form1040.

!

Condos and co-ops. If you are a member of a condominium management association for a condominium you own or
a tenant-stockholder in a cooperative
housing corporation, you are treated as
having paid your proportionate share of
any costs of such association or corporation for purposes of this credit.
More details. For details, see Form
5695.

Line 54
Other Credits
Enter the total of the following credits
on line 54 and check the appropriate
box(es). Check all boxes that apply. If
box c is checked, also enter the applicable form number. To find out if you can
take the credit, see the form or publication indicated.
• General business credit. This credit
consists of a number of credits that usually apply only to individuals who are
partners, shareholders in an S corpora-

-101-

tion, self-employed, or who have rental
property. See Form 3800 or Pub. 334.
• Credit for prior year minimum tax.
If you paid alternative minimum tax in a
prior year, see Form 8801.
• Mortgage interest credit. If a state
or local government gave you a mortgage credit certificate, see Form 8396.
• Credit for the elderly or the disabled. See Schedule R.
• Adoption credit. You may be able
to take this credit if you paid expenses to
adopt a child or you adopted a child with
special needs and the adoption became
final in 2018. See the Instructions for
Form 8839.
• District of Columbia first-time
homebuyer credit. You can't claim this
credit for a home you bought after 2011.
You can claim it only if you have a
credit carryforward from 2017. See
Form 8859.
• Qualified plug-in electric drive
motor vehicle credit. See Form 8936.
• Qualified electric vehicle credit.
You can't claim this credit for a vehicle
placed in service after 2006. You can
claim this credit only if you have an
electric vehicle passive activity credit
carried forward from a prior year. See
Form 8834.
• Alternative motor vehicle credit.
See Form 8910 if you acquired a new
fuel cell motor vehicle in 2017 but
didn’t place it in service until 2018.
• Credit to holders of tax credit
bonds. See Form 8912.

2018 Form 1040—Schedule 4, Lines 58 Through 60b

2018 Instructions for Schedule 4
Other Taxes
General Instructions
Use Schedule 4 if you have other taxes
that can’t be entered on Form 1040.
These generally include items that were
in the “Other Taxes” section of the 2017
Form 1040.
Enter the amount on Schedule 4,
line 64, on Form 1040, line 14.

Specific Instructions
Line 58
Unreported Social Security and
Medicare Tax from Forms 4137
and 8919
Enter the total of any taxes from Form
4137 and Form 8919. Check the appropriate box(es).
Form 4137. If you received tips of $20
or more in any month and you didn't report the full amount to your employer,
you must pay the social security and
Medicare or railroad retirement (RRTA)
tax on the unreported tips.
Don’t include the value of any noncash tips, such as tickets or passes. You
don’t pay social security and Medicare
taxes or RRTA tax on these noncash
tips.
To figure the social security and
Medicare tax, use Form 4137. If you
owe RRTA tax, contact your employer.
Your employer will figure and collect
the RRTA tax.
You may be charged a penalty
equal to 50% of the social seCAUTION curity and Medicare or RRTA
tax due on tips you received but didn't
report to your employer.

!

Form 8919. If you are an employee
who received wages from an employer
who didn't withhold social security and
Medicare tax from your wages, use
Form 8919 to figure your share of the
unreported tax. Include on line 58 the

amount from line 13 of Form 8919. Include the amount from line 6 of Form
8919 on Form 1040, line 1.

cation expenses, qualified first-time
homebuyer distributions, or a qualified
reservist distribution.

Line 59

Line 60a

Additional Tax on IRAs, Other
Qualified Retirement Plans, etc.
If any of the following apply, see Form
5329 and its instructions to find out if
you owe this tax and if you must file
Form 5329. Also see Form 5329 and its
instructions for definitions of the terms
used here.
1. You received an early distribution
from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over.
2. Excess contributions were made
to your IRA, Coverdell education savings account (ESA), Archer MSA,
health savings account (HSA), or ABLE
account.
3. You received a taxable distribution from a Coverdell ESA, qualified
tuition program, or ABLE account.
4. You were born before July 1,
1947, and didn't take the minimum required distribution from your IRA or
other qualified retirement plan.
Exception. If only item (1) applies and
distribution code 1 is correctly shown in
box 7 of all your Forms 1099-R, you
don’t have to file Form 5329. Instead,
multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 59. The taxable amount of
the distribution is the part of the distribution you reported on Form 1040,
line 4b or on Form 4972. Also, enter
“No” under the heading Other Taxes to
the left of line 59 to indicate that you
don’t have to file Form 5329. But you
must file Form 5329 if distribution code
1 is incorrectly shown in box 7 of Form
1099-R or you qualify for an exception,
such as the exceptions for qualified
medical expenses, qualified higher edu-

-102-

Household Employment Taxes
Enter the household employment taxes
you owe for having a household employee. If any of the following apply,
see Schedule H and its instructions to
find out if you owe these taxes.
1. You paid any one household employee (defined below) cash wages of
$2,100 or more in 2018. Cash wages include wages paid by check, money order, etc. But don’t count amounts paid to
an employee who was under age 18 at
any time in 2018 and was a student.
2. You withheld federal income tax
during 2018 at the request of any household employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2017 or 2018 to household employees.
Any person who does household work is
a household employee if you can control
what will be done and how it will be
done. Household work includes work
done in or around your home by babysitters, nannies, health aides, housekeepers,
yard workers, and similar domestic
workers.

Line 60b
First-Time Homebuyer Credit
Repayment
Enter the first-time homebuyer credit
you have to repay if you bought the
home in 2008.
If you bought the home in 2008 and
owned and used it as your main home
for all of 2018, you can enter your 2018
repayment on this line without attaching
Form 5405.
See the Form 5405 instructions for
details and for exceptions to the repayment rule.

2018 Form 1040—Schedule 4, Lines 61 and 62

Line 61
Health Care: Individual
Responsibility
If you can’t check the “Full-year health
care coverage or exempt” box on page 1
of Form 1040, you must generally report
a shared responsibility payment on
line 61 for each month that you, your
spouse (if filing jointly), or someone
you can or do claim as a dependent
didn’t have coverage or claim a coverage exemption. If you can claim any
part-year exemptions or exemptions for
specific members of your household, use
Form 8965. This will reduce the amount
of your shared responsibility payment.
See the Instructions for Form 8965 for
information on coverage exemptions and
figuring the shared responsibility payment.
If you or someone in your household
had minimum essential coverage in
2018, the provider of that coverage is required to send you and the IRS a Form
1095-A, 1095-B, or 1095-C (with Part
III completed) that lists individuals in
your family who were enrolled in the
coverage and shows their months of
coverage.
• Individuals enrolled in health insurance coverage through the Marketplace generally receive this information
on Form 1095-A.
• Individuals enrolled in health insurance coverage provided by their employer generally receive this information
on either Form 1095-B, or on Form
1095-C.
• Individuals enrolled in a government-sponsored health program or in
other types of coverage generally receive this information on Form 1095-B.
You should receive Form 1095-A by
early February 2019 and Form 1095-B
or 1095-C by early March 2019, if applicable. You don’t need to wait to receive
your Form 1095-B or 1095-C to file
your return. You may rely on other information about your coverage to complete line 61. Don’t include Form
1095-A, Form 1095-B, or Form 1095-C
with your tax return.
Your health care coverage provider
may have asked for your social security
number. To understand why, go to
IRS.gov/ACASSN.

Minimum essential coverage. Most
health care coverage that people have is
minimum essential coverage.
Minimum essential coverage includes:
• Most types of health care coverage
provided by your employer;
• Many types of government-sponsored health care coverage including
Medicare, most Medicaid coverage, and
most health care coverage provided to
veterans and active duty service members;
• Health care coverage you buy
through the Marketplace; and
• Certain types of health care coverage you buy directly from an insurance
company.
See the Instructions for Form 8965 for
more information on what qualifies as
minimum essential coverage.
Reminder—Health care coverage. If
you need health care coverage, go to
www.HealthCare.gov to learn about
health insurance options for you and
your family, how to buy health insurance, and how you might qualify to get
financial assistance to buy health insurance.
Premium tax credit. If you, your
spouse, or a dependent enrolled in health
insurance through the Marketplace, you
may be able to claim the premium tax
credit. See the instructions for Schedule
5, line 70 and Form 8962.

Line 62
Other Taxes
Use line 62 to report any taxes not reported elsewhere on your return or other
schedules. To find out if you owe the
tax, see the form or publication indicated. Enter on line 62 the total of all the
following taxes you owe.
Additional Medicare Tax. See Form
8959 and its instructions if the total of
your 2018 wages and any self-employment income was more than:
• $125,000 if married filing separately;
• $250,000 if married filing jointly;
or
• $200,000 if single, head of household, or qualifying widow(er).
Also see Form 8959 if you had railroad
retirement (RRTA) compensation that

-103-

was more than the amount just listed
that applies to you.
If you are married filing jointly and
either you or your spouse had wages or
RRTA compensation of more than
$200,000, your employer may have
withheld Additional Medicare Tax even
if you don’t owe the tax. In that case,
you may be able to get a refund of the
tax withheld. See the Instructions for
Form 8959 to find out how to report the
withheld tax on Form 8959.
Check box a if you owe the tax.
Net Investment Income Tax. See
Form 8960 and its instructions if the
amount on Form 1040, line 7, is more
than:
• $125,000 if married filing separately,
• $250,000 if married filing jointly
or qualifying widow(er), or
• $200,000 if single or head of
household.
If you file Form 2555 or 2555-EZ, see
Form 8960 and its instructions if the
amount on Form 1040, line 7, is more
than:
• $21,100 if married filing separately,
• $146,100 if married filing jointly
or qualifying widow(er), or
• $96,100 if single or head of household.
Check box b if you owe the tax.
Other taxes. For the following taxes,
check box c and, in the space next to
that box, enter the amount of the tax and
the code that identifies it. If you need
more room, attach a statement listing the
amount of each tax and the code.
1. Additional tax on health savings
account (HSA) distributions (see Form
8889, Part II). Identify as “HSA.”
2. Additional tax on an HSA because you didn't remain an eligible individual during the testing period (see
Form 8889, Part III). Identify as
“HDHP.”
3. Additional tax on Archer MSA
distributions (see Form 8853). Identify
as “MSA.”
4. Additional tax on Medicare Advantage MSA distributions (see Form
8853). Identify as “Med MSA.”
5. Recapture of the following credits.

2018 Form 1040—Schedule 4, Line 62
a. Investment credit (see Form
4255). Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Indian employment credit (see
Form 8845). Identify as “IECR.”
d. New markets credit (see Form
8874). Identify as “NMCR.”
e. Credit for employer-provided
child care facilities (see Form 8882).
Identify as “ECCFR.”
f. Alternative motor vehicle credit
(see
Form
8910).
Identify
as
“AMVCR.”
g. Alternative fuel vehicle refueling
property credit (see Form 8911). Identify as “ARPCR.”
h. Qualified plug-in electric drive
motor vehicle credit (see Form 8936).
Identify as “8936R.”
6. Recapture of federal mortgage
subsidy. If you sold your home in 2018
and it was financed (in whole or in part)
from the proceeds of any tax-exempt
qualified mortgage bond or you claimed
the mortgage interest credit, see Form
8828. Identify as “FMSR.”
7. Section 72(m)(5) excess benefits
tax (see Pub. 560). Identify as “Sec.
72(m)(5).”
8. Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in box 12 of Form W-2

with codes A and B or M and N. Identify as “UT.”
9. 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.”
10. Tax on accumulation distribution
of trusts (see Form 4970). Identify as
“ADT.”
11. Excise tax on insider stock compensation from an expatriated corporation. See section 4985. Identify as
“ISC.”
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).”
14. Additional tax on recapture of a
charitable contribution deduction relating to a fractional interest in tangible
personal property. See Pub. 526. Identify as “FITPP.”
15. Look-back interest under section
167(g) or 460(b). See Form 8697 or
8866. Identify as “8697” or “8866.”

-104-

16. Additional tax on income you received from a nonqualified deferred
compensation plan that fails to meet the
requirements of section 409A. This income should be shown in box 12 of
Form W-2 with code Z, or in box 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.”
17. Additional tax on compensation
you received from a nonqualified deferred compensation plan described in section 457A if the compensation would
have been includible in your income in
an earlier year except that the amount
wasn't determinable until 2017. The tax
is 20% of the amount required to be included in income plus an interest
amount determined under section
457A(c)(2). See section 457A for details. Identify as “457A.”
18. Tax on noneffectively connected
income for any part of the year you were
a nonresident alien (see the Instructions
for Form 1040NR). Identify as
“1040NR.”
19. Any interest amount from Form
8621, line 16f, relating to distributions
from, and dispositions of, stock of a section 1291 fund. Identify as “1291INT.”
20. Any interest amount from Form
8621, line 24. Identify as “1294INT.”

2018 Form 1040—Schedule 5, Lines 66 Through 74

2018 Instructions for Schedule 5
Other Payments and Refundable Credits
General Instructions
Use Schedule 5 if you have other payments or refundable credits that can’t be
entered directly on Form 1040. This
generally includes the items that were
entered in the “Payments” section of the
2017 Form 1040.
Enter the amount from Schedule 5,
line 75, in the space indicated on Form
1040, line 17, for the amount from
Schedule 5 and include that amount in
the total on Form 1040, line 17.

Specific Instructions
Line 66
2018 Estimated Tax Payments
Enter any estimated federal income tax
payments you made for 2018. Include
any overpayment that you applied to
your 2018 estimated tax from:
• Your 2017 return, or
• An amended return (Form 1040X).
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the
amount paid in any way you choose as
long as you both agree. If you can't
agree, you must divide the payments in
proportion to each spouse's individual
tax as shown on your separate returns
for 2018. For more information, see
Pub. 505. Be sure to show both social
security numbers (SSNs) in the space
provided on the separate returns. If you
or your spouse paid separate estimated
tax but you are now filing a joint return,
add the amounts you each paid. Follow
these instructions even if your spouse
died in 2018 or in 2019 before filing a
2018 return.
Divorced taxpayers. If you got divorced in 2018 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 2018, enter your present
spouse's SSN in the space provided on
the front of Form 1040. Also, on the dotted line next to line 66, enter your former spouse's SSN, followed by “DIV.”
Name change. If you changed your
name and you made estimated tax payments using your former name, attach a
statement to the front of Form 1040 that
explains all the payments you and your
spouse made in 2018 and the name(s)
and SSN(s) under which you made
them.

Line 70
Net Premium Tax Credit
The premium tax credit helps pay for
health insurance purchased through the
Marketplace. You may be eligible to
claim the premium tax credit if you,
your spouse, or a dependent enrolled in
health insurance through the Marketplace. Eligible individuals may have advance payments of the premium tax
credit made on their behalf directly to
the insurance company. You (or whoever enrolled you) should have received
Form 1095-A from the Marketplace
with information about your coverage
and any advance credit payments. Complete Form 8962 to determine the
amount of your premium tax credit, if
any. If the premium tax credit you can
claim exceeds your advance credit payments, your net premium tax credit will
be shown on Form 8962, line 26. Enter
that amount, if any, on line 70. For more
information, see the Instructions for
Form 8962.

Line 71
Amount Paid With Request for
Extension To File
If you got an automatic extension of
time to file Form 1040 by filing Form
4868 or by making a payment, enter the
amount of the payment or any amount
you paid with Form 4868. If you paid by
debit or credit card, don’t include on

-105-

line 71 the convenience fee you were
charged. Also, include any amounts paid
with Form 2350.

Line 72
Excess Social Security and Tier 1
RRTA Tax Withheld
If you, or your spouse if filing a joint return, had more than one employer for
2018 and total wages of more than
$128,400, 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 $7,960.80. But if any
one employer withheld more than
$7,960.80, you can't claim the excess on
your return. The employer should adjust
the tax for you. If the employer doesn't
adjust the overcollection, you can file a
claim for refund using Form 843. Figure
this amount separately for you and your
spouse.
You can't claim a refund for excess
tier 2 RRTA tax on Form 1040. Instead,
use Form 843.
For more details, see Pub. 505.

Line 73
Credit for Federal Tax on Fuels
Enter any credit for federal excise taxes
paid on fuels that are ultimately used for
a nontaxable purpose (for example, an
off-highway business use). Attach Form
4136.

Line 74
Check the box(es) on line 74 to report
any credit from Form 2439 or 8885.
If you are claiming a credit for repayment of amounts you included in your
income in an earlier year because it appeared you had a right to the income, include the credit on line 74. Check box d
and enter “I.R.C. 1341” in the space
next to that box. See Pub. 525 for details
about this credit.

If you made a tax payment that
doesn't belong on any other line, include
the payment on line 74. Check box d
and enter “Tax” in the space next to that
box.

If you have a net section 965 inclusion in 2018 and have elected to pay
your net 965 tax liability in installments,
check box d and enter “TAX” and the

amount of net 965 tax liability remaining.
If you check more than one box, enter the total of the line 74 credits and
payments.

2018 Instructions for Schedule 6
Foreign Address and Third Party Designee
General Instructions
Use Schedule 6 if you have a foreign address or want to allow another person
(other than your paid preparer) to discuss this return with the IRS.

Specific Instructions
Foreign Address
If you have a foreign address, complete
the address section on page 1 of Form
1040, then complete Schedule 6 to enter
the foreign country name, foreign province and county, and foreign postal
code. When entering your address on
page 1 of Form 1040, enter the city
name on the appropriate line. Do not enter any other information on that line.

Do not abbreviate the country name.
Follow the country’s practice for entering the postal code and the name of the
province, county, or state.

Third Party Designee
If you want to allow a friend, a family
member, or any other person you choose
(other than your paid preparer) to discuss your 2018 tax return with the IRS,
check the “Yes” box in the “Third Party
Designee” section of Schedule 6. Also,
enter the designee's name, phone number, and any five digits the designee
chooses as his or her personal identification number (PIN).
If you want your paid preparer
to be your third party designee,
CAUTION check the “3rd Party Designee” box on page 1 of Form 1040. Do
not complete Schedule 6.

!

-106-

If you check the “Yes” box, you, and
your spouse if filing a joint return, are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You also are authorizing the designee to:
• Give the IRS any information that
is missing from your return,
• Call the IRS for information about
the processing of your return or the 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.
This authorization will automatically
end no later than the due date (not
counting extensions) for filing your
2019 tax return. This is April 15, 2020,
for most people.

Tax Topics
You can read these Tax Topics at
IRS.gov/TaxTopics.

List of Tax Topics

All topics are available in Spanish
(and most topics are available in
Chinese, Korean, Vietnamese, and
Russian).
Topic
No.
101
102
103
104
105
107
151
152
153
154
155
156
157
158
159
161

201
202
203
204
205
206
253
254
255
301
303

Subject
IRS Help Available
IRS services—Volunteer tax
assistance, outreach programs, and
identity theft
Tax assistance for individuals with
disabilities
Tax help for small businesses and
the self-employed
Taxpayer Advocate Service—Your
voice at the IRS
Armed Forces tax information
Tax relief in disaster situations
IRS Procedures
Your appeal rights
Refund information
What to do if you haven't filed your
tax return
Form W-2 and Form 1099-R (What
to do if incorrect or not received)
Obtaining forms and publications
Copy or transcript of your tax
return—How to get one
Change your address—How to
notify the IRS
Paying your taxes and ensuring
proper credit of payments
How to get a transcript or copy of
Form W-2
Returning an erroneous
refund—Paper check or direct
deposit
Collection
The collection process
Tax payment options
Reduced refund
Offers in compromise
Innocent spouse relief (Including
separation of liability and equitable
relief)
Dishonored payments
Alternative Filing Methods
Substitute tax forms
How to choose a tax return preparer
Signing your return electronically
General Information
When, how, and where to file
Checklist of common errors when
preparing your tax return

Topic
No.
Subject
304 Extensions of time to file your tax
return
305 Recordkeeping
306 Penalty for underpayment of
estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Which Forms to File
356 Decedents
Types of Income
401 Wages and salaries
403 Interest received
404 Dividends
407 Business income
409 Capital gains and losses
410 Pensions and annuities
411 Pensions—The general rule and the
simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation
property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and losses
420 Bartering income
421 Scholarships, fellowship grants,
and other grants
423 Social security and equivalent
railroad retirement benefits
424 401(k) plans
425 Passive activities—Losses and
credits
427 Stock options
429 Traders in securities (Information
for Form 1040 filers)
430 Receipt of stock in a
demutualization
431 Canceled debt—Is it taxable or
not?
432 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Adjustments to Income
451 Individual retirement arrangements
(IRAs)
452 Alimony

-107-

Topic
No.
Subject
453 Bad debt deduction
455 Moving expenses for members of
the Armed Forces
456 Student loan interest deduction
458 Educator expense deduction
Itemized Deductions
501 Should I itemize?
502 Medical and dental expenses
503 Deductible taxes
504 Home mortgage points
505 Interest expense
506 Charitable contributions
509 Business use of home
510 Business use of car
511 Business travel expenses
513 Work-related education expenses
515 Casualty, disaster, and theft losses
Tax Computation
551 Standard deduction
552 Tax and credits figured by the IRS
553 Tax on a child's investment and
other unearned income (Kiddie tax)
554 Self-employment tax
556 Alternative minimum tax
557 Additional tax on early
distributions from traditional and
Roth IRAs
558 Additional tax on early
distributions from retirement plans,
other than IRAs
559 Net Investment Income Tax
560 Additional Medicare Tax
561 Individual shared responsibility
provision
Tax Credits
601 Earned income credit
602 Child and dependent care credit
607 Adoption credit and adoption
assistance programs
608 Excess social security and RRTA
tax withheld
610 Retirement savings contributions
credit
611 Repayment of the first-time
homebuyer credit
612 The premium tax credit
IRS Notices
651 Notices—What to do
652 Notice of underreported
income—CP 2000
653 IRS notices and bills, penalties, and
interest charges
654 Understanding your CP75 or
CP75A Notice Request for
Supporting Documentation

List of Tax Topics
(Continued)
Topic
No.
701
703
704
705
751
752
753
755
756
757
758

759

Subject
Basis of Assets, Depreciation, and
Sale of Assets
Sale of your home
Basis of assets
Depreciation
Installment sales
Employer Tax Information
Social security and Medicare
withholding rates
Filing Forms W-2 and W-3
Form W-4—Employee's
Withholding Allowance Certificate
Employer identification number
(EIN)—How to apply
Employment taxes for household
employees
Forms 941 and 944—Deposit
requirements
Form 941—Employer's Quarterly
Federal Tax Return and Form
944—Employer's Annual Federal
Tax Return
Form 940—Employer's Annual
Federal Unemployment (FUTA)

Topic
No.
760
761
762
763

801
802
803
804

851
856
857
858

Subject
Tax Return—Filing and deposit
requirements
Form 943—Reporting and deposit
requirements for agricultural
employers
Tips—Withholding and reporting
Independent contractor vs.
employee
The Affordable Care Act
Electronic Media Filers—1099
Series and Related Information
Returns
Who must file information returns
electronically
Applying to file information returns
electronically
Waivers and extensions
Test files and combined federal and
state filing
Tax Information for U.S.
Resident Aliens and Citizens
Living Abroad
Resident and nonresident aliens
Foreign tax credit
Individual taxpayer identification
number (ITIN)
Alien tax clearance

-108-

Topic
No.
901
902
903
904

Subject
Tax Information for Residents of
Puerto Rico
Is a person with income from
Puerto Rico required to file a U.S.
federal income tax return?
Credits and deductions for
taxpayers with Puerto Rican source
income exempt from U.S. tax
U.S. employment tax in Puerto
Rico
Tax assistance for residents of
Puerto Rico

Tax Topic numbers are effective
January 2, 2019.

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 you to provide your identifying
number on the return. This is so we know
who you are, and can process your return
and other papers. You must fill in all parts
of the tax form that apply to you. But you
do not have to check the boxes for the
Presidential Election Campaign Fund or
for the third-party designee. You also do
not have to provide your daytime phone
number.
You are not required to provide the 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.

or delay any refund. Interest may also be to hear from you. You can send us comcharged.
ments through IRS.gov/FormsComments.
Or
you can send your comments to InterGenerally, tax returns and return infornal
Revenue Service, Tax Forms and Pubmation are confidential, as stated in Code
lications
Division, 1111 Constitution
section 6103. However, Code section
Ave.
NW,
IR-6526, Washington, DC
6103 allows or requires the Internal Reve20224.
Don’t
send your return to this adnue Service to disclose or give the information shown on your tax return to others dress. Instead, see the addresses at the end
as described in the Code. For example, of these instructions.
we may disclose your tax information to
the Department of Justice to enforce the
tax laws, both civil and criminal, and to
cities, states, the District of Columbia,
and U.S. commonwealths or possessions
to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax
administration purposes; and to other persons as necessary to obtain information
needed to determine the amount of or to
collect the tax you owe. We may disclose
your tax information to the Comptroller
General of the United States to permit the
Comptroller General to review the Internal Revenue Service. We may disclose
your tax information to committees of
Congress; federal, state, and local child
support agencies; and to other federal
agencies for the purposes of determining
entitlement for benefits or the eligibility
for and the repayment of loans. We may
also disclose this information to other
countries under a tax treaty, to federal and
state agencies to enforce federal nontax
criminal laws, or to federal law enforcement and intelligence agencies to combat
terrorism.
Please keep this notice with your records. It may help you if we ask you for
other information. If you have questions
about the rules for filing and giving information, please call or visit any Internal
Revenue Service office.

Although we can't respond individually to each comment received, we do appreciate your feedback and will consider
your comments as we revise our tax
forms and instructions.

Estimates of Taxpayer
Burden
The following table shows burden estimates based on current statutory requirements as of September 2018 for taxpayers
filing a 2018 Form 1040 tax return. Time
spent and out-of-pocket costs are presented separately. Time burden is broken out
by taxpayer activity, with recordkeeping
representing the largest component.
Out-of-pocket costs include any expenses
incurred by taxpayers to prepare and submit their tax returns. Examples include
tax return preparation and submission
fees, postage and photocopying costs, and
tax return preparation software costs.
While these estimates don’t include burden associated with post-filing activities,
IRS operational data indicate that electronically prepared and filed returns have
fewer arithmetic errors, implying lower
post-filing burden.

Reported time and cost burdens are national averages and don’t necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with
taxpayer burden varying considerably by
taxpayer type. For instance, the estimated
We Welcome Comments on
average time burden for all taxpayers filing a Form 1040 is 11 hours, with an
Forms
We try to create forms and instructions average cost of $200 per return. This
that can be easily understood. Often this average includes all associated forms and
is difficult to do because our tax laws are schedules, across all tax return preparavery complex. For some people with in- tion methods and taxpayer activities.
come mostly from wages, filling in the
Within this estimate there is significant
forms is easy. For others who have busi- variation in taxpayer activity. For examnesses, pensions, stocks, rental income, or ple, nonbusiness taxpayers are expected
other investments, it is more difficult.
to have an average burden of about 7

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
If you have suggestions for making hours and $110, while business taxpayers
tax return. This could make the tax higher these forms simpler, we would be happy are expected to have an average burden of

-109-

about 19 hours and $400. Similarly, tax preparer used, and the geographic loca- contact us at either one of the addresses
return preparation fees and other tion.
shown under We Welcome Comments on
out-of-pocket costs vary extensively deForms.
If you have comments concerning the
pending on the tax situation of the taxpayer, the type of software or professional time and cost estimates below, you can

Estimated Average Taxpayer Burden for Individuals by Activity

Average Burden
Average Time (Hours)

.

.

All
Other

.

.

Tax
Planning

.

Record
Keeping

.

.

All taxpayers . . . . .
Type of taxpayer
Nonbusiness***
Business*** . .

Total
Time*

.

Percentage
of Returns

Type of Taxpayer

Form
Completion
and
Submission

Average
Cost
(Dollars)**

. . . . .

100

11

5

2

4

1

$200

. . . . .

70
30

7
19

2
10

1
3

3
5

1
1

110
400

. . . . .

*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106. You are
considered a “nonbusiness” filer if you don’t file any of those schedules or forms with Form 1040.

-110-

Order Form for
Forms and
Publications

You can view and download the tax forms and publications you need at

TIP IRS.gov/Forms. You also can place an order for forms at IRS.gov/
OrderForms to avoid having to complete and mail the order form.
The most frequently ordered forms and publications are listed on the order form. You
will receive two copies of each form, one copy of the instructions, and one copy of
each publication you order. To help reduce waste, please order only the items you
need to prepare your return.

order form to ensure delivery of your or- Mail Your Order Form To:
der. Enclose the order form in an enveInternal Revenue Service
lope and mail it to the IRS address shown
1201 N. Mitsubishi Motorway
next. You should receive your order withBloomington, IL 61705-6613
Circle the items you need on the order
in 10 business days after we receive your
form. Use the blank spaces to order items
request.
not listed. If you need more space, attach
a separate sheet of paper.
Don’t send your tax return to the
Print or type your name and address address shown here. Instead, see the adaccurately in the space provided on the dresses at the end of these instructions.

How To Use the Order
Form

▲

Cut here

▲

Save Money and Time by Going Online!
Download or order these and other forms and publications at IRS.gov/Forms

Order Form

Name

Please print.
Postal mailing address

Apt./Suite/Room

City

State

ZIP code
International postal code

Foreign country
Daytime phone number
(

Circle the forms and
publications you need. The
instructions for any form
you order will be included.
Use the blank spaces to
order items not listed.

Use your QR Reader app on your
smartphone to scan this code and
get connected to the IRS Forms
and Publications homepage.

)

1040*

Schedule F
(1040)

2106

8606

Pub. 1

Pub. 527

Pub. 587

Schedule A
(1040)

Schedule H
(1040)

2441

8822

Pub. 334

Pub. 529

Pub. 590-A

Schedule B
(1040)

Schedule J
(1040)

3903

8829

Pub. 463

Pub. 535

Pub. 590-B

Schedule C
(1040)

Schedule R
(1040)

4562

8863

Pub. 501

Pub. 547

Pub. 596

Schedule SE
Schedule
(1040)
C-EZ (1040)

4684

8917

Pub. 502

Pub. 550

Pub. 915

Schedule D Schedule 8812
(1040)
(1040)

4868

8959

Pub. 505

Pub. 551

Pub. 946

Form 8949

1040-ES
(2019)

5405

8960

Pub. 523

Pub. 554

Pub. 970

Schedule E
(1040)

1040-V

6251

8962

Pub. 525

Pub. 575

Pub. 972

Schedule EIC
(1040)

1040X

8283

8965

Pub. 526

Pub. 583

Pub. 4681

*If you order Form 1040, you also will receive Schedules 1 through 6.

-111-

Major Categories of Federal Income and Outlays for Fiscal Year 2017
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2017.
Income
Outlays*
Social security, Medicare,
and unemployment and other
retirement taxes
29%

Borrowing to
cover deficit
17%

Personal income
taxes
40%

Corporate
income taxes
7%

Social security,
Medicare, and other
retirement1
41%

Excise, customs,
estate, gift, and
miscellaneous
taxes
7%

Law
enforcement
and general
government
2%

Net
Physical,
interest human, and
on the community
debt development3
6%
8%

National defense,
veterans, and foreign
affairs2
20%

Social
programs4
22%

* Numbers may not total to 100% due to rounding.

On or before the first Monday in February
of each year, the President is required by
law to submit to the Congress a budget
proposal for the fiscal year that begins the
following October. The budget plan sets
forth the President's proposed receipts,
spending, and the surplus or deficit for
the federal government. The plan includes
recommendations for new legislation as
well as recommendations to change, eliminate, and add programs. After receipt of
the President's proposal, the Congress reviews the proposal and makes changes. It
first passes a budget resolution setting its
own targets for receipts, outlays, and surplus or deficit. Next, individual spending
and revenue bills that are consistent with
the goals of the budget resolution are
enacted.

30, 2017), federal income was $3.316 tril- countries and the maintenance of U.S.
lion and outlays were $3.982 trillion, embassies abroad.
leaving a deficit of $665 billion.
3. Physical, human, and community development: These outlays were for
Footnotes for Certain Federal
agriculture; natural resources; environOutlays
ment; transportation; aid for elementary
and secondary education and direct assistance to college students; job training; de1. Social security, Medicare, and posit insurance, commerce and housing
other retirement: These programs pro- credit, and community development; and
vide income support for the retired and space, energy, and general science prodisabled and medical care for the elderly. grams.
2. National defense, veterans, and
4. Social programs: About 16% of
foreign affairs: About 15% of outlays total outlays were for Medicaid, Supplewere to equip, modernize, and pay our mental Nutrition Assistance Program
armed forces and to fund national defense (formerly food stamps), temporary assisactivities; about 4% were for veterans tance for needy families, supplemental sebenefits and services; and about 1% were curity income, and related programs; and
for international activities, including mili- 6% for health research and public health
In fiscal year 2017 (which began on tary and economic assistance to foreign programs, unemployment compensation,
October 1, 2016, and ended on September
assisted housing, and social services.

Note. The percentages shown here exclude undistributed offsetting receipts, which were $90 billion in fiscal year 2017. 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.

-112-

2018
Tax Rate
Schedules

The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Don’t use them to figure your tax. Instead,
see the instructions for line 11a.

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

$9,525

10%

$0

9,525

38,700

$952.50 + 12%

9,525
38,700

38,700

82,500

4,453.50 + 22%

82,500

157,500

14,089.50 + 24%

82,500

157,500

200,000

32,089.50 + 32%

157,500

200,000

500,000

45,689.50 + 35%

200,000

150,689.50 + 37%

500,000

500,000

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

$19,050

10%

$0

19,050

77,400

$1,905.00 + 12%

19,050

77,400

165,000

8,907.00 + 22%

77,400

165,000

315,000

28,179.00 + 24%

165,000

315,000

400,000

64,179.00 + 32%

315,000

400,000

600,000

91,379.00 + 35%

400,000

161,379.00 + 37%

600,000

600,000

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

$9,525

10%

$0

9,525

38,700

$952.50 + 12%

9,525
38,700

38,700

82,500

4,453.50 + 22%

82,500

157,500

14,089.50 + 24%

82,500

157,500

200,000

32,089.50 + 32%

157,500

200,000

300,000

45,689.50 + 35%

200,000

80,689.50 + 37%

300,000

300,000

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

$13,600

10%

$0

13,600

51,800

$1,360.00 + 12%

13,600
51,800

51,800

82,500

5,944.00 + 22%

82,500

157,500

12,698.00 + 24%

82,500

157,500

200,000

30,698.00 + 32%

157,500

200,000

500,000

44,298.00 + 35%

200,000

149,298.00 + 37%

500,000

500,000

-113-

Index to Instructions
A
ABLE account 89, 102
Additional Medicare Tax 103
Address change 17
Adjusted gross income 32
Adoption credit 101
Adoption expenses:
Employer-provided benefits for 26
Adoption taxpayer identification number 22
Alaska Permanent Fund dividends 87
Aliens 9
Alimony paid 92
Alimony received 86
Alternative minimum tax 98
Amended return 82
Amount you owe 64–66
Annuities 29–32
Archer MSAs 87, 102, 103
Artists 90
Attachments to the return 66
Awards 87

B
Bankruptcy cases, chapter 11 26
Bequests 89
Blindness 18, 35
Business income or loss 86

C
Canceled debt 89
Capital gain distributions 87
Capital gain or loss 87
Child's requirement to file 10, 11
Child and dependent care expenses, credit
for 100
Child custody 22
Child support 89
Child tax credits 20, 42, 62
Community property states 26
Contributions to reduce debt held by the
public 81
Corrective distributions 27

D
Daycare center expenses 100
Death of a taxpayer 82
Death of spouse 82
Deductions:
Qualified business income 37
Dependent care benefits 26
Dependents 20
Standard deduction 35
Direct deposit of refund 63, 64
Disability expenses 89
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice 109
Dividends:
Nondividend distributions 28
Ordinary dividends 28
Qualified dividends 27, 40
Divorced parents 22
Dual-status aliens 9, 15

E
Earned income credit (EIC) 45–61
Combat pay, nontaxable 47
Education:
Credits 62, 100
Expenses 62, 95, 100
Recapture of education credits 38
Savings accounts 87, 89, 102

Educator expenses 90
Elderly persons:
Credit for 101
Standard deduction 35
Electric vehicles 101
Electronic filing (e-file) 8, 13, 25–66
Estimated tax 66, 81, 105
Excess deferrals 27
Excess social security and tier 1 RRTA tax
withheld 105
Extension of time to file 9, 105

L
Life insurance 89
Line instructions for Form 1040 66
Living abroad, U.S. citizens and resident
aliens 9, 26
Long-term care insurance 90
Lump-sum distributions 32

M
F
Filing requirements 13
Filing status, which box to check 15–17
Foreign accounts and trusts 26
Foreign-source income 26
Foreign tax credit 100
Forms W-2, 1098, and 1099—where to report
certain items from 13
Form W-2 27
Free tax help 82

G
Gambling 89
General business credit 101
Gifts 89
Golden parachute payments 104
Group-term life insurance, uncollected tax
on 104

Market discount on bonds 27
Married persons:
Filing joint returns 15
Filing separate returns 15
Living apart 16
Medicaid waiver payments to care provider 89
Medical insurance premiums, credit for 105
Medicare tax, additional 103
Mortgage interest credit 101
Moving expenses 90
Multiple support agreement 23

N
Name change 17
Net Investment Income Tax 103
Net operating loss 89
Nonresident aliens 9, 15, 17, 18

O
H
Head of household 16
Health care coverage, individual
responsibility 103
Health insurance deduction, self-employed 90
Health insurance premiums, credit for 105
Health savings accounts 87, 89, 90, 102, 103
Help, tax 82
Homebuyer credit, first-time 102
Household employment taxes 102
How to comment on forms 109
How to get tax help 82

I
Identity Protection PIN 25
Identity theft 81
Income 26–87
Income tax withholding (federal) 81, 105
Individual retirement arrangements (IRAs):
Contributions to (line 32) 92
Credit for contributions to 100
Distributions from (lines 15a and 15b) 28
Nondeductible contributions to 28, 92
Individual taxpayer identification numbers 17
Injured spouse 62
Innocent spouse relief 80
Installment payments 65
Interest income:
Taxable 27
Tax-exempt 27
Interest on taxes 84
Investment income, tax on 103
Itemized deductions or standard
deduction 32–35
ITINs for aliens 17

J
Jury duty pay 87, 96

-114-

Offsets 62
Order form for forms and publications 111
Other income 87, 89
Other taxes 103

P
Parents, divorced or separated 22
Payments 44–105
Pay taxes electronically 64
Penalty:
Early withdrawal of savings 92
Estimated tax 66
Others (including late filing and late
payment) 84
Penalty on early withdrawal of savings 92
Pensions and annuities 29–32
Premium tax credit 105
Presidential election $3 check-off 19
Private delivery services 10
Prizes 87
Public debt, gift to reduce the 81

Q
Qualified business income deduction 34, 37
Qualified business income
deduction—simplified worksheet 37
Qualified dividends 27, 40
Qualified dividends and capital gain tax
worksheet 40
Qualified retirement plans, deduction for 90
Qualified tuition program earnings 89, 102

R
Railroad retirement benefits:
Treated as a pension 30
Treated as social security 32
Records, how long to keep 82
Refund 62–64
Refund information 85

Refund offset 62
Refunds, credits, or offsets of state and local
income taxes 86
Reservists, expenses of 90
Resident aliens 9
Residential energy efficient property
credit 101
Retirement plan deduction, self-employed 90
Retirement savings contributions credit 100
Rollovers 28, 32
Roth IRAs 28, 92
Rounding off to whole dollars 26

S
Saver's credit 100
Scholarship and fellowship grants 27
Self-employment tax:
Deduction for part of 90
Separated parents 22
Shared responsibility payment 103
Signing your return 25
Single person 15
Social security and equivalent railroad
retirement benefits 32, 33
Social security number 17, 24
Standard deduction or itemized
deductions 32–35

State and local income taxes, taxable refunds,
credits, or offsets of 86
Statutory employees 27
Student loan interest deduction

T
Tax and credits 32–103
Figured by the IRS 38, 48
Other taxes:
Alternative minimum tax 98
IRAs and other tax-favored accounts 102
Lump-sum distributions 32
Recapture 103
Tax computation worksheet 79
Tax Counseling for the Elderly (TCE) 8
Tax help 82
Taxpayer Advocate Service (TAS) 4
Tax rate schedules 113
Tax table 67–78
Tax Topics 107
Third party designee 106
Tip income 26, 102
Tips reported to employer, uncollected tax
on 104
Tuition program earnings 89, 102

-115-

U
Unemployment compensation 87

V
Volunteer Income Tax Assistance Program
(VITA) 8

W
Wages 26
What's new 6
What if you can't pay? 65
When and where should you file? 9
Who must file 10, 11
Who should file 9
Widows and widowers, qualifying 16
Winnings, prizes, gambling, and lotteries (other
income) 89
Withholding, federal income tax 44, 81

Your Rights
as a Taxpayer
The Taxpayer Bill of Rights
1. The Right to Be Informed

6. The Right to Finality

Taxpayers have the right to know what they need to do to
comply with the tax laws. They are entitled to clear
explanations of the laws and IRS procedures in all tax forms,
instructions, publications, notices, and correspondence. They
have the right to be informed of IRS decisions about their tax
accounts and to receive clear explanations of the outcomes.

Taxpayers have the right to know the maximum amount of
time they have to challenge the IRS’s position as well as the
maximum amount of time the IRS has to audit a particular tax
year or collect a tax debt. Taxpayers have the right to know
when the IRS has finished an audit.

7. The Right to Privacy

2. The Right to Quality Service
Taxpayers have the right to receive prompt, courteous, and
professional assistance in their dealings with the IRS, to be
spoken to in a way they can easily understand, to receive clear
and easily understandable communications from the IRS, and
to speak to a supervisor about inadequate service.

Taxpayers have the right to expect that any IRS inquiry,
examination, or enforcement action will comply with the law
and be no more intrusive than necessary, and will respect all
due process rights, including search and seizure protections,
and will provide, where applicable, a collection due process
hearing.

8. The Right to Confidentiality

3. The Right to Pay No More than the
Correct Amount of Tax
Taxpayers have the right to pay only the amount of tax legally
due, including interest and penalties, and to have the IRS
apply all tax payments properly.

4. The Right to Challenge the IRS’s Position
and Be Heard
Taxpayers have the right to raise objections and provide
additional documentation in response to formal IRS actions or
proposed actions, to expect that the IRS will consider their
timely objections and documentation promptly and fairly, and
to receive a response if the IRS does not agree with their
position.

5. The Right to Appeal an IRS Decision in an
Independent Forum
Taxpayers are entitled to a fair and impartial administrative
appeal of most IRS decisions, including many penalties, and
have the right to receive a written response regarding the
Office of Appeals’ decision. Taxpayers generally have the right
to take their cases to court.

Taxpayers have the right to expect that any information they
provide to the IRS will not be disclosed unless authorized by
the taxpayer or by law. Taxpayers have the right to expect
appropriate action will be taken against employees, return
preparers, and others who wrongfully use or disclose taxpayer
return information.

9. The Right to Retain Representation
Taxpayers have the right to retain an authorized representative
of their choice to represent them in their dealings with the
IRS. Taxpayers have the right to seek assistance from a Low
Income Taxpayer Clinic if they cannot afford representation.

10. The Right to a Fair and Just Tax System
Taxpayers have the right to expect the tax system to consider
facts and circumstances that might affect their underlying
liabilities, ability to pay, or ability to provide information timely.
Taxpayers have the right to receive assistance from the
Taxpayer Advocate Service if they are experiencing financial
difficulty or if the IRS has not resolved their tax issues properly
and timely through its normal channels.

Learn more at IRS.gov/TaxpayerRights

-116-

Where Do You Mail your return to the address shown
File?
below that applies to you. If you want to use
a private delivery service, see Private
Delivery
Services
under
Filing
Requirements, earlier.

TIP

Envelopes without enough postage will be
returned to you by the post office. Your
envelope may need additional postage if it
contains more than five pages or is
oversized (for example, it is over 1/4″ thick).
Also, include your complete return address.

THEN use this address if you:

IF you live in...

Are requesting a refund or
are not enclosing a check or
money order...

Are enclosing a check or
money order...

Alabama, Georgia, Kentucky, New Jersey, North
Carolina, South Carolina, Tennessee, Virginia

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Alaska, Arizona, California, Colorado, Hawaii, Idaho,
Nevada, New Mexico, Oregon, Utah, Washington,
Wyoming

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan,
Minnesota, Montana, Nebraska, North Dakota, Ohio,
Oklahoma, South Dakota, Wisconsin

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Connecticut, District of Columbia, Maryland,
Pennsylvania, Rhode Island, West Virginia

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002

Internal Revenue Service
P.O. Box 37910
Hartford, CT 06176-7910

Delaware, Maine, Massachusetts, Missouri, New
Hampshire, New York, Vermont

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-7008

Florida, Louisiana, Mississippi, Texas

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

A foreign country, U.S. possession or territory*, or use an Department of the Treasury
APO or FPO address, or file Form 2555, 2555-EZ, or
Internal Revenue Service
4563, or are a dual-status alien
Austin, TX 73301-0215

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

-117-