U.S. Individual Income Tax Return Forms

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1040 (and
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TAX YEAR

2025

1040-SR)

Including the instructions for
Schedules 1 through 3

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INSTRUCTIONS

R

2025 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 Forms 1040 and
1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.

Free File is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.

Dec 8, 2025

Instructions for Form 1040 (2025) Catalog Number 24811V
Department of the Treasury Internal Revenue Service www.irs.gov

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Table of Contents
Contents

Page

Assemble Your Return . . . . . . . . . . . . . . . . 68

Filing Requirements . . . . . . . . . . . . . . . . . . 8
Do You Have To File? . . . . . . . . . . . . . . 8
When and Where Should You File? . . . . . 8

2025 Tax Table . . . . . . . . . . . . . . . . . . . . . 69
General Information . . . . . . . . . . . . . . . . . 82
How To Get Tax Help . . . . . . . . . . . . . . . . 84

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Refund Information . . . . . . . . . . . . . . . . . . 88
Instructions for Schedule 1 . . . . . . . . . . . . . 88
Instructions for Schedule 1-A . . . . . . . . . . 101
Instructions for Schedule 2 . . . . . . . . . . . . 110

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Instructions for Schedule 3 . . . . . . . . . . . . 114
Tax Topics . . . . . . . . . . . . . . . . . . . . . . . 117
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 119
Major Categories of Federal Income and
Outlays for Fiscal Year 2024 . . . . . . . . 121
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 122

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Contents

What’s New . . . . . . . . . . . . . . . . . . . . . . . . 6

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

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Form 1040 and 1040-SR
Helpful Hints
For 2025, you will use Form 1040 or, if you were born before January 2, 1961, you have the option to use
Form 1040-SR.
You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through
3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe
additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide
to which schedule(s) you will need to file based on your circumstances. See the instructions for the schedules
for more information.
If you e-file your return, the software you use will generally determine which schedules you need.

THEN USE...

Have additional income, such as business or farm income or
loss, unemployment compensation, or prize or award money.

Schedule 1, Part I

Have any adjustments to income, such as student loan interest,
self-employment tax, or educator expenses.

Schedule 1, Part II

Can claim a deduction for qualified cash tips, qualified overtime,
qualified vehicle loan interest, or the enhanced deduction for
seniors.

Schedule 1-A

Owe alternative minimum tax (AMT) or need to make an excess
advance premium tax credit repayment.

Schedule 2, Part I

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 2, Part II

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, Part I

Can claim a refundable credit (other than the earned income
credit, American opportunity credit, refundable adoption credit,or
additional child tax credit), such as the net premium tax credit.
Have other payments, such as an amount paid with a request for
an extension to file or excess social security tax withheld.

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IF YOU...

Schedule 3, Part II

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The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps
taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.

How can you reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;
• Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you
can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;
• Check your local directory; or
• Call TAS toll free at 877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website
TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.
Know them. Use them.
How else does TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it
to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate
Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with
the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition,
LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak
English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see
the LITC page at TaxpayerAdvocate.IRS.gov/LITCmap or IRS Publication 4134, Low Income Taxpayer Clinic List. This
publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).

Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct feedback to the IRS through the Taxpayer Advocacy Panel (TAP). The TAP is a
Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify
taxpayers’ systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org.

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What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with
the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. And the service is free. If you
qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help you if:
• Your problem is causing a financial difficulty for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

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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 Health Insurance Marketplace
(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, 2026, 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.

Health Coverage Reporting

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

If you or someone in your family was an employee in 2025, 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 2026. This information may be
relevant if you purchased health insurance coverage for 2025 through the Marketplace and wish to claim the
premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form to file your return.
You may rely on other information received from your employer. If you don’t wish to claim the premium tax credit
for 2025, you don’t need the information in Part II of Form 1095-C. For more information on who is eligible for the
premium tax credit, see the Instructions for Form 8962.
Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about
health insurance options for you and your family, how to buy health insurance, and how you might qualify to get
financial assistance to buy health insurance.

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Trump accounts and new Form 4547.
Recent legislation allows parents, guardians, and other authorized individuals to
elect to establish a new type of individual retirement account, called a Trump
account, for the exclusive benefit of certain children. If the child was born after
2024 and before 2029, is a U.S. citizen,
and meets certain other requirements,
the authorized individual may also elect
to receive a $1,000 pilot program contribution to the child’s Trump account.
Both elections can be made on Form
4547, which can be filed at the same
time as the authorized individual’s 2025
income tax return. For more information
on Trump accounts, and to learn how to
make these elections, see Form 4547
and its instructions.
Standard deduction amount increased. For 2025, the standard deduction amount has been increased for all
filers. The amounts are:
• $15,750–Single or Married filing
separately.
• $31,500–Married filing jointly or
Qualifying surviving spouse.
• $23,625–Head of household.
Higher catch-up contribution limit for
ages 60 to 63. If, at the end of 2025,
you were at least age 60, but younger
than age 64, and you participated in a
deferred compensation plan (including
most 401(k), 403(b), governmental 457
plans, and the governmental Thrift Savings Plan), a higher catch-up contribution limit may apply to you. For 2025,
this higher catch-up contribution limit is
$11,250 ($5,250 for section 401(k)(11)
and SIMPLE plans). For more information, contact your plan administrator.
Main home was in the U.S. If your
main home (and spouse if filing a joint
return) was in the U.S. for over half of
2025, check the box on the front of
Form 1040 or 1040-SR. Providing this
information will help the IRS determine
your eligibility for certain tax benefits,
including the earned income credit.
Changes to the Dependents section.
The Dependents section now has numbered rows and asks for more informa-

6

For information about any additional changes to the 2025 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Form1040.
tion about you and your dependents.
This new information is being asked to
help the IRS determine your eligibility
for certain tax benefits, including the
child tax credit, the credit for other dependents, and the earned income credit.
Write-in information. Beginning in
2025, most of the words, codes, and/or
dollar amounts that are used to explain
an item of income or deduction, and that
you previously had to enter next to a
specific line, now have a dedicated
checkbox or entry space.
Death of a taxpayer. If you need to file
a return for someone who died before
filing a 2025 return, check the “Deceased” box at the top of Form 1040 or
1040-SR and enter the date of death. For
more information, see Death of a Taxpayer.
Contributions to a governmental paid
family leave program. Beginning in
2025, if you made contributions to a
governmental paid family leave program, you will now include the full
amount of those contributions in your
income. If you itemize your deductions
on Schedule A, you can include the
amounts contributed as part of the state
and local taxes that you paid.
Form 1099-DA. If, in 2025, you used a
broker to effect the sale of a digital asset, your broker should send you a Form
1099-DA that reports information regarding the transaction. In 2025, your
broker has the option to report your basis in the digital asset on Form 1099-DA
but is not required to do so. If your broker did not report your basis on Form
1099-DA, you will need to use your own
books and records to determine your basis. As a reminder, regardless of whether
you receive a Form 1099-DA, you must
still answer the digital assets question on
page 1 of Form 1040 or 1040-SR and
must report gain or loss from the transaction with respect to the digital assets
(see line 7(a)). For more information,
see the Instructions for Form 1099-DA.
Electronic payments and direct deposit. If you have access to U.S. banking
services or electronic payments systems,

you should use direct deposit for any refunds. The IRS recommends paying
electronically whenever possible. Options to pay electronically include using
your bank account with Direct Pay, your
debit or credit card, your digital wallet,
or your online account. Go to IRS.gov/
Payments to see all your payment options. Also, see ModernPayments.
New deductions for itemizers and
non-itemizers. Recent legislation provided for four new deductions that take
effect beginning in 2025. If you are eligible, you can claim these deductions if
you take the standard deduction or if
you itemize on Schedule A. For more information on these deductions, see the
instructions for Schedule 1-A. The new
deductions are as follows.
• No tax on tips. You may be eligible to take a deduction for qualified tips
paid to you in 2025. You can’t deduct
more than $25,000 of those tips. Your
deduction will be limited if your modified adjusted gross income is more than
$150,000 ($300,000 if married filing
jointly). To be eligible, you and/or your
spouse who received the tips must have
a valid SSN. If you are married, you
must file a joint return.
• No tax on overtime. If you earned
qualified overtime, you may be eligible
to deduct up to $12,500 ($25,000 if married filing jointly) of your qualified
overtime compensation. Your deduction
will be limited if your modified adjusted
gross income is more than $150,000
($300,000 if married filing jointly). To
be eligible, you and/or your spouse who
received the overtime must have a valid
SSN. If you are married, you must file a
joint return.
• No tax on car loan interest. If you
paid or accrued qualified passenger vehicle loan interest on a vehicle you purchased in 2025 for personal use, you
may be eligible to deduct up to $10,000
of that interest. Your deduction will be
limited if your modified adjusted gross
income is more than $100,000
($200,000 if married filing jointly).
• Enhanced deduction for seniors.
If you were born before January 2, 1961,

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What’s New

you may be eligible for an enhanced deduction for seniors. Your deduction will
be limited if your modified adjusted
gross income is more than $75,000
($150,000 if married filing jointly). To
be eligible, you and/or your spouse must
have a valid SSN. If you are married,
you must file a joint return. The maximum amount of the deduction is $6,000
($12,000 if both spouses are eligible).
New Schedule 1-A. A new schedule to
Form 1040, Schedule 1-A, has been created for taxpayers to claim a deduction
for the recently enacted deductions for
no tax on tips, no tax on overtime, no
tax on car loan interest, and the enhanced deduction for seniors. For more
information, see the instructions for
Schedule 1-A.
State and local tax deduction limit increased. The overall limit on the deduction for state and local income, sales,
and property taxes has increased to
$40,000 ($20,000 if married filing separately). The overall limit is reduced if
your modified adjusted gross income is
more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married
filing separately). For more information,
see the Instructions for Schedule A.
Changes to the child tax credit and
additional child tax credit. Recent legislation made permanent the increase to
the child tax credit (CTC) and additional
child tax credit (ACTC) amount. For
2025, the maximum CTC has increased

to $2,200 per qualifying child, of which
$1,700 can be claimed for the ACTC. In
addition, beginning in 2025, to be eligible to claim the CTC or ACTC, you
must have a valid SSN, which means it
must be valid for employment and issued before the due date of your return
(including extensions). If you are filing
a joint return, only one spouse is required to have a valid SSN in order to be
eligible for the CTC and ACTC. The
other spouse must have either an SSN or
ITIN, and it must have been issued on or
before the due date of the return (including extensions).
Changes to the adoption credit. Recent legislation made changes to the
adoption credit. Beginning in 2025:
• Up to $5,000 of adoption credit is
refundable. Up to $5,000 of your adoption credit may be refundable. The
amount of the refundable portion is determined separately for each eligible
child.
• Parity for Indian tribal governments. Tribal governments now have
parity for special needs adoption determinations. This means that state government and Indian tribal government determinations of special needs are both
recognized for purposes of the adoption
credit.
For more information, see Form 8839
and its instructions.
Election to pay tax on farmland sale
or exchange in installments. If your
tax year began after July 4, 2025, and

you sold or exchanged qualified farmland to a qualified farmer after that date,
you can elect to pay the net income tax
liability on the sale or exchange in four
equal installments. For more information, see the instructions for Schedule 2
and Schedule 3. Also, see Form 1062
and its instructions.
Domestic research and experimental
expenditures. Beginning in 2025, taxpayers are allowed to deduct domestic
research or experimental expenditures.
Alternatively, taxpayers may elect to
charge their domestic research or experimental expenditures to a capital account
and deduct them ratably over a period of
not less than 60 months (beginning with
the month in which the taxpayers first
realize the benefits from such expenditures).
Updated reporting requirements for
Form 1099-K. Payment card companies, payment apps, and online marketplaces will be required to send you a
Form 1099-K only if the amount of your
business transactions during the year is
more than $20,000 and the total number
of your transactions is more than 200.
New option for scheduled appointments at Taxpayer Assistance Centers
(TAC). Beginning in 2025, taxpayers
with scheduled appointments at TACs
may choose to receive appointment confirmations, reminders, and cancellation
notices directly via text message on their
mobile devices.

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Filing
Requirements
Do You Have To File?
Use Chart A, B, or C to see if you must
file a return. U.S. citizens who lived in
or had income from a U.S. territory
should see Pub. 570. Residents of Puerto
Rico can use Tax Topic 901 to see if they
must file.
Even if you do not otherwise
file one to get a refund of any
federal income tax withheld. You should
also file if you are eligible for any of the
following credits.

•
•
•
•
•

Earned income credit.
Additional child tax credit.
American opportunity credit.
Premium tax credit.
Refundable adoption credit.

See Pub. 501 for details. Also, see
Pub. 501 if you do not have to file but
received a Form 1099-B or 1099-DA (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 2025 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2025 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
2025 return, you do not have to attach
Form 8962.
Exception for certain children under
age 19 or full-time students. If certain
conditions apply, you can elect to include on your return the income of a
child who was under age 19 at the end
of 2025 or was a full-time student under

8

age 24 at the end of 2025. 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, 2002, is
considered to be age 24 at the end of
2025. Do not use Form 8814 for such a
child.
Resident aliens. These rules also apply
if you were a resident alien. Also, you
may qualify for certain tax treaty benefits. Generally, you are a resident alien if
you meet either the green card test or the
substantial presence test for 2025. 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 2025.
• You elected to be taxed as a resident alien.
For more information, see Nonresident
aliens and dual-status aliens, later, and
Pub. 519.
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
1040-NR. Pub. 519 discusses these requirements and other information to
help aliens comply with U.S. tax law.

!

When and Where
Should You File?
File Form 1040 or 1040-SR by April 15,
2026. If you file after this date, you may
have to pay interest and penalties. See
Interest and Penalties, later.
If you were serving in, or in support
of, the U.S. Armed Forces in a designated combat zone or contingency opera-

tion, you may be able to file later. See
Pub. 3 for details.
If you e-file your return, there is no
need to mail it. However, if you choose
to mail it instead, filing instructions and
addresses are at the end of these instructions.
The chart at the end of these in-

TIP structions provides the current
address for mailing your return. Use these addresses for Form 1040
or 1040-SR filed in 2026. The address
for returns filed after 2026 may be different. See IRS.gov/Form1040 for any
updates.

What if You Can’t File on
Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you
want to apply for an extension electronically, see Form 4868 for details.
An automatic 6-month extension to file doesn’t extend the
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

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TIP have to file a return, you should

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.

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still unable to file your return by the end
of the 2-month period, you can get an
additional 4 months if, no later than June
15, 2026, 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.
• DHL Express 9:00, DHL Express
10:30, DHL Express 12:00, DHL Ex-

press 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.
• 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.

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.
Only the U.S. Postal Service
can deliver to P.O. boxes. You
CAUTION can’t use a private delivery
service to make tax payments required to
be sent to a P.O. box.

!

To check for any updates to the list of
designated private delivery services, go

IF your filing status is . . .

AND at the end of 2025
you were* . . .

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

Single

under 65
65 or older

$15,750
17,750

Married filing jointly***

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

$31,500
33,100
34,700

Married filing separately

any age

Head of household

under 65
65 or older

$23,625
25,625

Qualifying surviving spouse

under 65
65 or older

$31,500
33,100

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Chart A—For Most People

$5

*If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025. (If your spouse died in 2025 or
if you are preparing a return for someone who died in 2025, 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 2025, or (b) one-half of your social security benefits plus your other gross
income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the
instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means,
for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your
income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn’t live with your spouse at the end of 2025 (or on the date your spouse died) and your gross income was at
least $5, you must file a return regardless of your age.

9

TREASURY/IRS AND OMB USE ONLY DRAFT
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 $1,350.
• Your earned income was over $15,750.
• Your gross income was more than the larger of—
• $1,350, or
• Your earned income (up to $15,300) plus $450.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $3,350 ($5,350 if 65 or older and blind).
• Your earned income was over $17,750 ($19,750 if 65 or older and blind).
• Your gross income was more than the larger of—
$3,350 ($5,350 if 65 or older and blind), or
Your earned income (up to $15,300) plus $2,450 ($4,450 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,350.
• Your earned income was over $15,750.
• 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—
• $1,350, or
• Your earned income (up to $15,300) plus $450.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,950 ($4,550 if 65 or older and blind).
• Your earned income was over $17,350 ($18,950 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—

•
•

10

$2,950 ($4,550 if 65 or older and blind), or
Your earned income (up to $15,300) plus $2,050 ($3,650 if 65 or older and blind).

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•
•

TREASURY/IRS AND OMB USE ONLY DRAFT
Chart C—Other Situations When You Must File
You must file a return if any of the conditions below apply for 2025.
1.

You owe any special taxes, including any of the following (see the instructions for Schedule 2).
Alternative minimum tax.
Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
Household employment taxes.
Social security and Medicare tax on tips you didn’t report to your employer or on wages you received from an employer
who didn’t withhold these taxes.
e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life
insurance and additional taxes on health savings accounts.
f. Recapture taxes.

2.

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

3.

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

4.

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

5.

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

6.

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

7.

You purchased a new or used clean vehicle from a registered dealer and reduced the amount you paid at the time of sale by
transferring the credit to the dealer. See Form 8936 and Schedule A (Form 8936).

Need more information or forms? Visit IRS.gov.

11

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a.
b.
c.
d.

TREASURY/IRS AND OMB USE ONLY DRAFT

Line
Instructions
for
Forms 1040
and 1040-SR
Print or type the information in the
spaces provided. If you are married filing a separate return, enter your spouse’s
name in the entry space below the filing
status checkboxes instead of below your
name. If you are currently incarcerated,
enter your inmate identifying number
near your last name.
If you filed a joint return for

TIP 2024 and you are filing a joint
return for 2025 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2024
return.

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

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

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

Foreign Address
If you have a foreign address, enter the
city name on the appropriate line. Don’t
enter any other information on that line,
but do complete the spaces below that
line (Foreign country name, Foreign

12

Also see the instructions for Schedule 1 through Schedule 3 that follow the
Form 1040 and 1040-SR instructions.

CAUTION

What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if
you were born before January 2, 1961.
Fiscal-year filers. If you are a fiscal-year filer using a tax year other than January 1
through December 31, 2025, enter the beginning and ending months of your fiscal
year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.
Section references are to the Internal Revenue Code.

province/state/county, and Foreign postal code).
Don’t abbreviate the country name.

Death of a Taxpayer
If a taxpayer died before filing a return
for 2025, 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 check the “Deceased” box at the top of page 1 of Form
1040 or 1040-SR. They must also enter
the date of death in the entry spaces. If a
return is being filed for both spouses
who died in 2025, the person who files
the return must check the “Deceased”
box and enter the date of death for both
the primary taxpayer and the spouse.
If your spouse died in 2025 and you
didn’t remarry in 2025, or if your spouse
died in 2026 before filing a return for
2025, you can file a joint return. A joint
return should show your spouse’s 2025
income before death and your income
for all of 2025. Check the “Deceased”
box at the top of page 1 of Form 1040 or
1040-SR and enter the date your spouse
died in the entry spaces after “Spouse.”
Enter “Filing as surviving spouse” in the
area where you sign the return. If someone other than you is the personal representative, they must also sign the return.
Failure to complete this section may
delay the processing of the return.
All payers of income, including financial institutions, should be promptly
notified of the taxpayer’s death. This
will ensure the proper reporting of in-

come earned by the taxpayer’s estate or
heirs. A deceased taxpayer’s social security number shouldn’t be used for tax
years after the year of death, except for
estate tax return purposes.

Social Security
Number (SSN)
An incorrect or missing SSN can increase your tax, reduce your refund, or
delay your refund. To apply for an SSN,
fill in Form SS-5 and return it, along
with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5
online at SSA.gov/forms/ss-5.pdf, from
your local SSA office, or by calling the
SSA at 800-772-1213. It usually takes
about 2 weeks to get an SSN once the
SSA has all the evidence and information it needs.
Check that both the name and SSN
on your Forms 1040 or 1040-SR, W-2,
and 1099 agree with your social security
card. If they don’t, certain deductions
and credits on Form 1040 or 1040-SR
may be reduced or disallowed and you
may not receive credit for your social
security earnings. If your Form W-2
shows an incorrect SSN or name, notify
your employer or the form-issuing agent
as soon as possible to make sure your
earnings are credited to your social security record. If the name or SSN on
your social security card is incorrect,
call the SSA.
Once you are issued an SSN, use it to
file your tax return. Use your SSN to file
your tax return even if your SSN does
not authorize employment or if you have
been issued an SSN that authorizes employment and you lose your employ-

Need more information or forms? Visit IRS.gov.

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Name and Address

!

TREASURY/IRS AND OMB USE ONLY DRAFT
ment authorization. An ITIN won’t be
issued to you once you have been issued
an SSN. If you received your SSN after
previously using an ITIN, stop using
your ITIN. Use your SSN instead.

for certain tax benefits, including the
earned income credit.

IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens

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

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.

Some ITINs must be renewed. If you
haven’t used your ITIN on a federal tax
return at least once for tax year 2022,
2023, or 2024, it has expired and must
be renewed if you need to file a federal
tax return. You don’t need to renew your
ITIN if you don’t need to file a federal
tax return. You can find more information at IRS.gov/ITIN.
An ITIN is for tax use only. It doesn’t
entitle you to social security benefits or
change your employment or immigration status under U.S. law.
For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.
If you receive an SSN after previously using an ITIN, stop using your ITIN.
Use your SSN instead. Visit a local IRS
office or write a letter to the IRS explaining that you now have an SSN and
want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it
are at IRS.gov/ITIN.

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

2025 Residency
If your main home, and your spouse’s if
filing a joint return, was in the United
States for more than half of 2025, check
the box. Answering this question will
help the IRS determine your eligibility

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

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

Single
You can check the “Single” box in the
Filing Status section on page 1 of Form
1040 or 1040-SR if any of the following
was true on December 31, 2025.
• 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 2025, your divorce wasn’t
final (an interlocutory decree), you are
considered married and can’t check the
box.
• You were widowed before January
1, 2025, and didn’t remarry before the
end of 2025. But if you have a child,
you may be able to use the qualifying
surviving spouse filing status. See the
instructions for Qualifying Surviving
Spouse, later.

Need more information or forms? Visit IRS.gov.

You can check the “Married filing jointly” box in the Filing Status section on
page 1 of Form 1040 or 1040-SR if any
of the following apply.
• You were married at the end of
2025, even if you didn’t live with your
spouse at the end of 2025.
• Your spouse died in 2025 and you
didn’t remarry in 2025.
• You were married at the end of
2025 and your spouse died in 2026 before filing a 2025 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one return. They can file a joint return even if
only one had income or if they didn’t
live together all year. However, both
persons must sign the return. Once you
file a joint return, you can’t choose to
file separate returns for that year after
the due date of the return.
Joint and several tax liability. If you
file a joint return, both you and your
spouse are generally responsible for the
tax and interest or penalties due on the
return. This means that if one spouse
doesn’t pay the tax due, the other may
have to. Or, if one spouse doesn’t report
the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file
separately if:
• You believe your spouse isn’t reporting all of their income, or
• You don’t want to be responsible
for any taxes due if your spouse doesn’t
have enough tax withheld or doesn’t pay
enough estimated tax.
See the instructions for Married Filing
Separately. Also see Innocent Spouse
Relief under General Information, later.
Nonresident aliens and dual-status aliens. Generally, a married couple can’t
file a joint return if either spouse is a
nonresident alien at any time during the
year. However, you and your spouse can
choose to be treated as U.S. residents for
the entire year and file a joint return if
one spouse was a nonresident alien at
the end of the taxable year (the nonresident spouse) and the other was a U.S.
citizen or resident at the end of the taxable year. This choice remains in effect in
subsequent years until terminated. You
and your spouse can also choose to file

13

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If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.

Presidential Election
Campaign Fund

Married Filing Jointly

TREASURY/IRS AND OMB USE ONLY DRAFT
as U.S. residents for the entire year if
both of you are U.S. citizens or residents
at the end of the year and either (or
both) of you were a nonresident at the
beginning of the year (the dual-status
spouse(s)). You can only make this
choice for 1 year, and it does not apply
to any future years.
If you and your spouse are making either of these choices to be treated as
U.S. residents for 2025, check the box in
the Filing Status section and enter the
name of the nonresident spouse or dual-status spouse(s) (whichever applies to
you) in the entry space. Also check the
box and enter their name if you and your
nonresident spouse made the choice to
be treated as residents in a prior year and
the choice remains in effect.

Married Filing Separately
Check the “Married filing separately”
box in the Filing Status section on
page 1 of Form 1040 or 1040-SR if you
are married at the end of 2025 and file a
separate return. Enter your spouse’s
name in the entry space. Be sure to enter
your spouse’s SSN or ITIN in the space
for spouse’s SSN on Form 1040 or
1040-SR. If your spouse doesn’t have
and isn’t required to have an SSN or
ITIN, enter “NRA” in the entry space.
For electronic filing, enter the spouse’s name or “NRA” if the spouse
doesn’t have an SSN or ITIN in the entry space.
If you are married and file a separate
return, you generally report only your
own income, deductions, and credits.
Generally, you are responsible only for
the tax on your own income. Different
rules apply to people in community
property states; see Pub. 555.
However, you will usually pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
14

DRAFT

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 2025. See Married persons
who live apart, later.

Head of Household
You can check the “Head of household”
box in the Filing Status section on
page 1 of Form 1040 or 1040-SR 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 2025. But if, at the end of 2025,
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 2025 and you meet the other rules under Married persons who live apart, later.
• You are married and your spouse
was a nonresident alien at any time during the year and the election to treat the
alien spouse as a resident alien is not
made. See Nonresident aliens and dual-status aliens, earlier.
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 2025 of your parent
whom you can claim as a dependent, except under a multiple support agreement
(see Who Qualifies as Your Dependent,
later). Your parent didn’t have to live
with you.

Test 2. You paid over half the cost of
keeping up a home in which you lived
and in which one of the following also
lived for more than half of the year (if
half or less, see Exception to time lived
with you, later).
1. Any person whom you can claim
as a dependent. But don’t include:
a. Your child whom you claim as
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later;
b. Any person who is your dependent only because the person lived with
you for all of 2025; 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 2025 return.
4. Your qualifying child who, even
though you are the custodial parent, isn’t
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later.
If the child isn’t claimed as your dependent, enter the child’s name in the
entry space below qualifying surviving
spouse. 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 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the other
person for special circumstances, such
as school, vacation, business, medical
care, military service, or detention in a

Need more information or forms? Visit IRS.gov.

DRAFT

To make either choice for 2025,
you and your spouse must file a
CAUTION joint return and attach a statement, signed by both spouses, to your return. To find out what information must
be included in the statement, as well as
more information on these choices, see
Nonresident Spouse Treated as a Resident for nonresident aliens and Choosing Resident Alien Status for dual-status
aliens in Pub. 519.

!

separate return, you can’t take the deduction for qualified tips, the deduction
for qualified overtime, the enhanced senior deduction, the student loan interest
deduction, or the education credits, and
you will only be able to take the earned
income credit and child and dependent
care credit in very limited circumstances. You also can’t take the standard deduction if your spouse itemizes deductions. For situations when you might
want to file separately, see Joint and
several tax liability, earlier.

juvenile facility, count as time lived in
the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.
If the person for whom you kept up a
home was born or died in 2025, you still
may be able to file as head of household.
If the person is your qualifying child, the
child must have lived with you for more
than half the part of the year the child
was alive. If the person is anyone else,
see Pub. 501. Similarly, if you adopted
the person for whom you kept up a
home in 2025, the person was lawfully
placed with you for legal adoption by
you in 2025, or the person was an eligible foster child placed with you during
2025, the person is considered to have
lived with you for more than half of
2025 if your main home was this person’s main home for more than half the
time since the person was adopted or
placed with you in 2025.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.

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.

Married persons who live apart. Even
if you weren’t divorced or legally separated at the end of 2025, you are considered unmarried if all of the following
apply.
• You lived apart from your spouse
for the last 6 months of 2025. 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 2025.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2025 (if half or less,
see Exception to time lived with you,
earlier).
• You can claim this child as your
dependent or could claim the child except that the child’s other parent can
claim the child under the rule for Children of divorced or separated parents
under Who Qualifies as Your Dependent,
later.

If the child isn’t claimed as your dependent, enter the child’s name in the
entry space. 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 2025. If the child didn’t live with
you for the required time, see Exception
to time lived with you, later.
4. You paid over half the cost of
keeping up your home.
5. You could have filed a joint return with your spouse the year your
spouse died, even if you didn’t actually
do so.

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.

Qualifying Surviving
Spouse
You can check the “Qualifying surviving
spouse” box in the Filing Status section
on page 1 of Form 1040 or 1040-SR and
use joint return tax rates for 2025 if all
of the following apply.
1. Your spouse died in 2023 or 2024
and you didn’t remarry before the end of
2025.
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 2025:
a. The child had gross income of
$5,200 or more,
b. The child filed a joint return, or
c. You could be claimed as a dependent on someone else’s return.

If your spouse died in 2025, you can't
file as qualifying surviving spouse. Instead, see the instructions for Married
Filing Jointly, earlier.
Adopted child. An adopted child is always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.

Need more information or forms? Visit IRS.gov.

The dependents you claim are

TIP those you list by name and SSN
in the Dependents section on
Form 1040 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the child
for special circumstances, such as
school, vacation, business, medical care,
military service, or detention in a juvenile facility, count as time lived in the
home. Also see Kidnapped child, later,
under Who Qualifies as Your Dependent,
if applicable.
A child is considered to have lived
with you for all of 2025 if the child was
born or died in 2025 and your home was
the child’s home for the entire time the
child was alive. Similarly, if you adopted the child in 2025, or the child was
lawfully placed with you for legal adoption by you in 2025, the child is considered to have lived with you for all of
2025 if your main home was this child’s
main home for the entire time since the
child was adopted or placed with you in
2025.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.

Digital Assets
Digital assets are any digital representations of value that are recorded on a
cryptographically secured distributed
ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies,
such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be
treated as a digital asset for federal income tax purposes.
Check the “Yes” box next to the
question on digital assets on page 1 of
Form 1040 or 1040-SR if at any time
during 2025, you (a) received (as a reward, award, or payment for property or
services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any
financial interest in any digital asset).
For example, check “Yes” if at any
time during 2025, you:
• Received digital assets as payment
for property or services provided;
• Received digital assets as a result
of a reward or award;

15

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• Received new digital assets as a
result of mining, staking, and similar activities;
• Received digital assets as a result
of a hard fork;
• Disposed of digital assets in exchange for property or services;
• Disposed of a digital asset in exchange or trade for another digital asset;
• Sold a digital asset; or
• Otherwise disposed of any other financial interest in a digital asset.
You have a financial interest in a digital asset if you are the owner of record
of a digital asset, or have an ownership
stake in an account that holds one or
more digital assets, including the rights
and obligations to acquire a financial interest, or you own a wallet that holds
digital assets.
The following actions or transactions
in 2025, alone, generally don’t require
you to check “Yes.”
• Holding a digital asset in a wallet
or account;
• Transferring a digital asset from
one wallet or account you own or control to another wallet or account that you
own or control; or
• Purchasing digital assets using
U.S. or other real currency, including

16

through the use of electronic platforms
such as PayPal and Venmo.
If you used a broker to effect the sale
of a digital asset, your broker should
send you Form 1099-DA. Even if you
receive a Form 1099-DA, you must still
answer the digital assets question on
page 1 of Form 1040 or 1040-SR.
Do not leave the question unanswered. You must answer
CAUTION “Yes” or “No” by checking the
appropriate box. For more information,
go to IRS.gov/VirtualCurrencyFAQs.

!

How To Report Digital Asset
Transactions
If, in 2025, you disposed of any digital
asset, which you held as a capital asset,
through a sale, trade, exchange, payment, or other transfer, check “Yes” and
use Form 8949 to calculate your capital
gain or loss and report that gain or loss
on Schedule D.
If you received any digital asset as
compensation for services or disposed of
any digital asset that you held for sale to
customers in a trade or business, you
must report the income as you would report other income of the same type (for

example, W-2 wages on Form 1040 or
1040-SR, line 1a, or inventory or services on Schedule C).
If you received ordinary income in
connection with digital assets that isn’t
reported elsewhere on your return, see
the instructions for Schedule 1, line 8v.
If you disposed of any digital asset by
gift, you may be required to file Form
709. See Who Must File and Transfers
Subject to the Gift Tax in the Instructions
for Form 709 for more information.

Dependents
Use the Dependents section to list your
dependents. The flowchart and instructions in Who Qualifies as Your Dependent will help you determine who you
should list in this section. The information provided in rows (5), (6), and (7),
and the question below row (7) in the
Dependents section, will help the IRS
determine your eligibility for certain tax
benefits, including the child tax credit,
the credit for other dependents, and the
earned income credit. For more information, see Who Qualifies as Your Dependent and the instructions for line 27a.

Need more information or forms? Visit IRS.gov.

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TREASURY/IRS AND OMB USE ONLY DRAFT

Who Qualifies as Your
Dependent

Step 1

Dependents, Qualifying Child for Child Tax
Credit, and Credit for Other Dependents
Follow the steps in the following flowchart to find out if a person qualifies as your dependent and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check
the box under Dependents on page 1 of Form 1040 or 1040-SR
and include a statement showing the information requested in
the Dependents section.

A qualifying child 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 ...

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

Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit, you must
have a valid SSN, which means it must be valid for employment
and issued before the due date of your return (including extensions). If you are filing a joint return, only one spouse is required to have a valid SSN to be eligible for the CTC and
ACTC. The other spouse must have either an SSN or ITIN, and
it must have been issued on or before the due date of the return
(including extensions). If you want to claim the credit for other
dependents, you, and your spouse if filing jointly, must have either an SSN or ITIN issued on or before the due date of your
2025 return (including extensions).

Under age 19 at the end of 2025 and younger than you
(or your spouse if filing jointly)
or
Under age 24 at the end of 2025, a full-time student (defined later), and younger
than you (or your spouse if filing jointly). If the child is a full-time student, check
the “Full-time student” box on row (6) of the Dependents section on page 1 of
Form 1040 or 1040-SR
or
Any age and permanently and totally disabled (defined later). If the child is
permanently and totally disabled, check the “Permanently and totally disabled”
box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR.

AND

Who didn't provide over half of their own support for 2025 (see Pub. 501)

AND

Who isn't filing a joint return for 2025
or is filing a joint return for 2025 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 2025. If the child didn’t live with you
for the required time, see Exception to time lived with you, later. If the child lived
with you for more than half of 2025, check the “Yes” box (box (a)) on row (5) of
the Dependents section on page 1 of Form 1040 or 1040-SR.

!

If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing jointly) for 2025, 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.

Need more information or forms? Visit IRS.gov.

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TIP

Do You Have a Qualifying
Child?

TREASURY/IRS AND OMB USE ONLY DRAFT
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
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

No. Continue

䊲

3. Are you filing a joint return for 2025?
Yes. You can claim this
No. Continue
䊲
child as a dependent.
Complete rows (1)
through (4), (5)(a), and
(6) of the Dependents
section on page 1 of
Form 1040 or 1040-SR
for this child. Then, go
to Step 3.
4. Could you be claimed as a dependent on someone else’s
2025 tax return? (If the person who could claim you on their
2025 tax return is not required to file, and isn’t filing a 2025
tax return or is filing a 2025 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”)
No. You can claim this
Yes. STOP
child as a dependent.
You can't claim any
Complete rows (1)
dependents. Complete
through (4), (5)(a), and
the rest of Form 1040 or
(6) of the Dependents
1040-SR and any
section on page 1 of
applicable schedules.
Form 1040 or 1040-SR
for this child. Then, go to
Step 3.

Step 3

䊲

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 2025?
Yes. Continue
No. You can claim the
䊲
credit for other
dependents for this child.
Check the “Credit for
other dependents” box on
row (7) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this person.
4. Did you, or your spouse if filing a joint return, and this
child have SSNs valid for employment and issued before the
due date of your 2025 return (including extensions)? (See
Social Security Number, later.)
Yes. You can claim the
No. Go to Step 5.
child tax credit for this
person. Check the
“Child tax credit” box
on row (7) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this
person.

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

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

18

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

Need more information or forms? Visit IRS.gov.

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

You can’t claim this child
as a dependent.

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

TREASURY/IRS AND OMB USE ONLY DRAFT
Step 4

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

Son, daughter, stepchild, foster child, or a descendant of any of them (for
example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter of any of them (for
example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your
grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law
or

AND

Who wasn’t a qualifying child (see Step 1) of any taxpayer for 2025. For this
purpose, a person isn’t a taxpayer if the person isn’t required to file a U.S. income
tax return and either doesn’t file such a return or files only to get a refund of
withheld income tax or estimated tax paid. See Pub. 501 for details and examples.

AND

Who had gross income of less than $5,200 in 2025. If the person was permanently
and totally disabled, see Exception to gross income test, later.

AND

For whom you provided over half of the person’s support in 2025. But see
Children of divorced or separated parents, Multiple support agreements, and
Kidnapped child, later.

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

5. Could you be claimed as a dependent on someone else’s
2025 tax return? (If the person who could claim you on their
2025 tax return is not required to file, and isn’t filing a 2025
tax return or is filing a 2025 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”)
No. You can claim this
Yes. STOP
person as a dependent.
You can’t claim any
Complete rows (1)
dependents. Complete
through (4), (5)(a), and
the rest of Form 1040 or
(6) of the Dependents
1040-SR and any
section on page 1 of
applicable schedules.
Form 1040 or 1040-SR.
Then, go to Step 5.

Step 5

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

1. Did you, and your spouse if filing a joint return, have either
an SSN or ITIN issued on or before the due date of your
2025 return (including extensions)? (Answer “Yes” if you
are applying for an ITIN on or before the return due date
(including extensions).)
Yes. Continue
No. STOP
䊲

You can’t claim the
credit for other
dependents.

2. Did your qualifying relative have an SSN, ITIN, or ATIN
issued on or before the due date of your 2025 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

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
䊲

4. Are you filing a joint return for 2025?
Yes. You can claim
No. Continue
䊲
this person as a
dependent. Complete
rows (1) through (4), (5)
(a), and (6) of the
Dependents section on
page 1 of Form 1040 or
1040-SR. Then, go to
Step 5.

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

3. Was your qualifying relative a U.S. citizen, U.S. national, or
U.S. resident alien? (See Pub. 519 for the definition of a

You can’t claim this
person as a dependent.

Need more information or forms? Visit IRS.gov.

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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.

3. Was your qualifying relative married?
Yes. See Married
No. Continue
䊲
person, later.

TREASURY/IRS AND OMB USE ONLY DRAFT
U.S. national or a U.S. resident alien. If your qualifying
relative was adopted, see Exception to citizen test, later.)
Yes. You can claim the
No. STOP
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 on row
(7) of the Dependents
section on page 1 of
Form 1040 or 1040-SR
for this person.

Definitions and Special Rules

Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
and you don’t know the dependent’s SSN, you must get an
ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn’t a U.S. citizen or resident alien, apply
for an ITIN instead using Form W-7.
Children of divorced or separated parents. A child will be
treated as the qualifying child or qualifying relative of the
child’s noncustodial parent (defined later) if all of the following
conditions apply.
1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times
during the last 6 months of 2025 (whether or not they are or
were married).
2. The child received over half of the child’s support for
2025 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 2025.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially
similar statement that they won’t claim the child as a dependent
for 2025, and the noncustodial parent includes a copy of the
form or statement with their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009,
the noncustodial parent may be able to include certain pages
from the decree or agreement instead of Form 8332. See
Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides that
the noncustodial parent can claim the child as a dependent, and
the noncustodial parent provides at least $600 for support of the
child during 2025.
If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credit and
credit for other dependents (lines 19 and 28). However, this
doesn’t allow the noncustodial parent to claim head of house-

20

Custodial and noncustodial parents. The custodial parent is
the parent with whom the child lived for the greater number of
nights in 2025. The noncustodial parent is the other parent. If
the child was with each parent for an equal number of nights,
the custodial parent is the parent with the higher adjusted gross
income. See Pub. 501 for an exception for a parent who works
at night, rules for a child who is emancipated under state law,
and other details.
Post-1984 and pre-2009 decree or agreement. The decree
or agreement must state all three of the following.
1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The other parent won’t claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must include all of the following pages from the decree or agreement.
• Cover page (include the other parent’s SSN on that page).
• The pages that include all the information identified in (1)
through (3) above.
• Signature page with the other parent’s signature and date
of agreement.

!

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

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 their return. The form or statement must release the
custodial parent’s claim to the child without any conditions. For
example, the release must not depend on the noncustodial parent paying support.
Release of certain tax benefits revoked. A custodial parent
who has revoked their previous release of a claim to certain tax
benefits for a child must include a copy of the revocation with
their return. For details, see Form 8332.
Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a
U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4,
question 2; and Step 5, question 3.
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.

Need more information or forms? Visit IRS.gov.

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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.

hold filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these
other benefits. See Pub. 501 for details.

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 2025, the person is considered
to have lived with you for more than half of 2025 if your home
was this person’s home for more than half the time the person
was alive in 2025. If the person meets all other requirements to
be your qualifying child but you adopted the person in 2025, the
person was lawfully placed with you for legal adoption by you
in 2025, or if the person was an eligible foster child placed with
you during 2025, the person is considered to have lived with
you for more than half of 2025 if your main home was this person’s main home for more than half the time since the person
was adopted or placed with you in 2025.
Any other person is considered to have lived with you for all
of 2025 if the person was born or died in 2025 and your home
was this person’s home for the entire time the person was alive
in 2025, or if you adopted the person in 2025, the person was
lawfully placed with you for legal adoption by you in 2025, or
the person was an eligible foster child placed with you during
2025 and your main home was the person’s main home for the
entire time since the person was adopted or placed with you in
2025.
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.
Full-time student. A full-time student is a child who during
any part of 5 calendar months of 2025 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.
Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn’t
a family member, you may be able to take the child into account
in determining your eligibility for head of household or qualifying surviving spouse filing status, the child tax credit, the credit
for other dependents, and the earned income credit (EIC). For
details, see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married and files a joint return, you can’t claim that person as your dependent. However, if
the person is married but doesn’t file a joint return or files a
joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim that person as a dependent. (See Pub. 501 for details and examples.) In that case,
go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative).
Multiple support agreements. If no one person contributed
over half of the support of your relative (or a person who lived

Need more information or forms? Visit IRS.gov.

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 2025, the person can’t engage in any substantial gainful activity because of a physical or
mental condition and a doctor has determined that this condition
has lasted or can be expected to last continuously for at least a
year or can be expected to lead to death.
Public assistance payments. If you received payments under
the Temporary Assistance for Needy Families (TANF) program
or other public assistance program and you used the money to
support another person, see Pub. 501.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents, described earlier, applies.
1. Child tax credit and credit for other dependents (line 19)
and additional child tax credit (line 28).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 2).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 27a).
No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
For purposes of these rules, the term “parent” means a biological or adoptive parent of an individual. It doesn’t include a stepparent or foster parent unless that person has adopted the individual.
• If only one of the persons is the child’s parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2025. 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 2025.
• 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 2025.
• 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 2025, but
only if that person’s AGI is higher than the highest AGI of any
parent of the child who can claim the child.

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Social security number. You must enter each dependent’s social security number (SSN). Be sure the name and SSN entered
agree with the dependent’s social security card. Otherwise, at
the time we process your return, we may reduce or disallow any
tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent’s social security card
isn’t correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Security Number (SSN), earlier. If your dependent won’t have a
number by the date your return is due, see What if You Can’t
File on Time? earlier.
For the child tax credit, your child must have a valid SSN. A
valid SSN is one that is valid for employment and that is issued
by the SSA before the due date of your 2025 return (including
extensions). If your child was a U.S. citizen when the child re-

22

ceived 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 2025 and you
do not have an SSN for the child, enter “Died” on row (3) 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 didn’t have an SSN that is valid for employment and
issued before the due date of your 2025 return (including extensions), you can’t claim the child tax credit on your original or
amended 2025 return. To claim the credit on a joint return, you
or your spouse must have an SSN that is valid for employment
and issued before the due date of your 2025 return (including
extensions). The other spouse must have either an SSN or ITIN,
and it must have been issued on or before the due date of the
return (including extensions). If you, or your spouse if filing
jointly, didn’t have either an SSN or ITIN issued on or before
the due date of your 2025 return (including extensions), you
can’t claim the credit for other dependents on your original or
amended return.
If you apply for an ITIN on or before the due date of your
2025 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.

Need more information or forms? Visit IRS.gov.

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Example. Your child meets the conditions to be a qualifying
child for both you and your parent. Your child doesn’t meet the
conditions to be a qualifying child of any other person, including your child’s other parent. Under the rules just described, you
can claim your child as a qualifying child for all of the five tax
benefits just listed for which you otherwise qualify. Your parent
can’t claim any of those five tax benefits based on your child.
However, if your parent’s AGI is higher than yours and you do
not claim your child as a qualifying child, your child is the qualifying child of your parent.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to
Step 2. Otherwise, stop; you can’t claim any benefits based on
this child.

TREASURY/IRS AND OMB USE ONLY DRAFT
Income
Generally, you must report all income
except income that is exempt from tax
by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines
1 through 7 and Schedule 1, lines 1
through 8z. Also see Pub. 525.

You don’t need to include the amount of
a forgiven PPP Loan in your income.
Although you don’t need to report the
income from the forgiveness of your
PPP Loan on Form 1040 or 1040-SR,
you do need to report certain information related to your PPP Loan as an attachment to your tax return. For more
information, see Pub. 525.

Foreign-Source Income
You must report unearned income, such
as interest, dividends, and pensions,
from sources outside the United States
unless exempt by law or a tax treaty.
You must also report earned income,
such as wages and tips, from sources
outside the United States.
If you worked abroad, you may be
able to exclude part or all of your foreign earned income. For details, see
Pub. 54 and Form 2555.
Foreign retirement plans. If you were
a beneficiary of a foreign retirement
plan, you may have to report the undistributed income earned in your plan.
However, if you were the beneficiary of
a Canadian registered retirement plan,
see Rev. Proc. 2014-55, 2014-44 I.R.B.
753,
available
at
IRS.gov/irb/
2014-44_IRB#RP-2014-55, to find out if
you can elect to defer tax on the undistributed income.
Report distributions from foreign
pension plans on lines 5a and 5b.
Foreign accounts and trusts. You
must complete Part III of Schedule B if
you:
• Had a foreign account; or
• Received a distribution from, or
were a grantor of, or a transferor to, a
foreign trust.
You may also have to file Form 3520.

Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate’s
income tax return includes:
• Earnings from services you performed after the beginning of the case
(both wages and self-employment income); and
• Income from property described in
section 541 of title 11 of the U.S. Code
that you either owned when the case began or that you acquired after the case
began and before the case was closed,
dismissed, or converted to a case under a
different chapter.
Because this income is taxable to the
estate, don’t include this income on your
own individual income tax return. The
only exception is for purposes of figuring your self-employment tax. For that
purpose, you must take into account all
your self-employment income for the
year from services performed both before and after the beginning of the case.
Also, you (or the trustee if one is appointed) must allocate between you and
the bankruptcy estate the wages, salary,
or other compensation and withheld income tax reported to you on Form W-2.
A similar allocation is required for income and withheld income tax reported
to you on Forms 1099. You must also include a statement that indicates you filed
a chapter 11 case and that explains how
income and withheld income tax reported to you on Forms W-2 and 1099 are
allocated between you and the estate.
For more details, including acceptable
allocation methods, see Notice 2006-83,
2006-40 I.R.B. 596, available at
IRS.gov/irb/
2006-40_IRB#NOT-2006-83.

Community Property States

what is separate income. For details, see
Form 8958 and Pub. 555.
Nevada, Washington, and California
domestic partners. A registered domestic partner in Nevada, Washington,
or California must generally report half
the combined community income of the
individual and their domestic partner.
See Form 8958 and Pub. 555.

Rounding Off to Whole
Dollars
You can round off cents to whole dollars
on your return and schedules. If you do
round to whole dollars, you must round
all amounts. To round, drop amounts under 50 cents and increase amounts from
50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more
amounts to figure the amount to enter on
a line, include cents when adding the
amounts and round off only the total.
If you are entering amounts that include cents, make sure to include the
decimal point. There is no cents column
on the form.
The lines on Forms 1040 and
1040-SR are the same. ReferenCAUTION ces to lines in the following instructions refer to the line on either
form.

!

Line 1a
Total Amount From Form(s)
W-2, Box 1
Enter the total amount from Form(s)
W-2, box 1. If a joint return, also include your spouse’s income from
Form(s) W-2, box 1.
If you earned wages while you
were an inmate in a penal instiCAUTION tution, report these amounts on
Schedule 1, line 8u. Do not report these
wages on line 1a. See the instructions
for Schedule 1, line 8u.

!

Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington,
and Wisconsin. If you and your spouse
lived in a community property state, you
must usually follow state law to determine what is community income and

Need more information or forms? Visit IRS.gov.

23

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Forgiveness of Paycheck
Protection Program (PPP)
Loans

Foreign financial assets. If you had
foreign financial assets in 2025, you
may have to file Form 8938. See Form
8938 and its instructions.

TREASURY/IRS AND OMB USE ONLY DRAFT
If you received a pension or annuity from a nonqualified deferCAUTION red compensation plan or a
nongovernmental section 457 plan and
it was reported in box 1 of Form W-2,
do not include this amount on Form
1040, line 1a. This amount is reported
on Schedule 1, line 8t.

!

Line 1b

Enter the total of your wages received as
a household employee that was not reported on Form(s) W-2. An employer
isn’t required to provide a Form W-2 to
you if they paid you wages of less than
$2,800 in 2025. For information on employment taxes for household employees, see Tax Topic 756.

Line 1c
Tip Income Not Reported on
Line 1a
Enter the total of your tip income that
was not reported on Form 1040, line 1a.
This should include any tip income you
didn’t report to your employer and any
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that
your unreported tips are less than the
amount in box 8. Allocated tips aren’t
included as income in box 1. See Pub.
531 for more details. Also, include the
value of any noncash tips you received,
such as tickets, passes, or other items of
value. Although you don’t report these
noncash tips to your employer, you must
report them on line 1c.
You may owe social security
and Medicare or railroad reCAUTION tirement (RRTA) tax on unreported tips. See the instructions for
Schedule 2, line 5.

!

Line 1d
Medicaid Waiver Payments
Not Reported on Form(s)
W-2, Box 1
Enter your taxable Medicaid waiver
payments that were not reported on

24

If you are a sole proprietor in a business of providing home care services,
see the Schedule C instructions for how
to report these amounts. If you do not
have a separate trade or business of providing these services, enter on Form
1040, line 1d, your Medicaid waiver
payments reported on Form 1099-MISC
or Form 1099-NEC. Also, enter your
nontaxable Medicaid waiver payments
on Schedule 1, line 8s.
Your

nontaxable

Medicaid

TIP waiver payments may have
been reported to you
Form(s) W-2, box 12, with Code II.

on

Line 1f
Employer-Provided
Adoption Benefits From
Form 8839, Line 31
Enter the total of your employer-provided adoption benefits from Form 8839,
line 31. Employer-provided adoption
benefits should be shown in box 12 of
your Form(s) W-2 with code T. But see
the Instructions for Form 8839 to find
out if you can exclude part or all of the
benefits. You may also be able to exclude amounts if you adopted a child
with special needs and the adoption became final in 2025.

Line 1g
Wages From Form 8919,
Line 6
Enter the total of your wages from Form
8919, line 6.

Line 1h
Other Earned Income
If you received scholarship or

If you received nontaxable
Medicaid waiver payments, and
CAUTION box 1 of your Form(s) W-2 is
blank or has zeros, and you are choosing not to include nontaxable payments
in earned income for purposes of claiming a credit, do not attach any of these
Form(s) W-2 to your return.

!

Line 1e
Taxable Dependent Care
Benefits From Form 2441,
Line 26
Enter the total of your taxable dependent
care benefits from Form 2441, line 26.
Dependent care benefits should be
shown in box 10 of your Form(s) W-2.
But first complete Form 2441 to see if
you can exclude part or all of the benefits.

TIP fellowship grants that were not
reported to you on Form W-2,
report these amounts on Schedule 1,
line 8r. See the instructions for Schedule
1, line 8r.
The following types of income must
be included in the total on line 1h.
• Strike or lockout benefits (other
than bona fide gifts).
• Excess elective deferrals. The
amount deferred should be shown in
box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be
checked. If the total amount you (or
your spouse if filing jointly) deferred for
2025 under all plans was more than
$23,500 (excluding catch-up contributions, as explained later), include the excess on line 1h. This limit is generally
(a) $16,500 if you have only SIMPLE
plans, and (b) $26,500 for section 403(b)
plans if you qualify for the 15-year rule
in Pub. 571. Although designated Roth
contributions are subject to this limit,
don’t include the excess attributable to
such contributions on line 1h. They are
already included as income in box 1 of
your Form W-2.

Need more information or forms? Visit IRS.gov.

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Household Employee
Wages Not Reported on
Form(s) W-2

Form(s) W-2. Also enter the total of
your taxable and nontaxable Medicaid
waiver payments that were not reported
on Form(s) W-2, or not reported in
box 1 of Form(s) W-2, if you choose to
include nontaxable payments in earned
income for purposes of claiming a credit
or other tax benefit. If you and your
spouse both received nontaxable Medicaid waiver payments during the year,
you and your spouse can make different
choices about including payments in
earned income. See the instructions for
Schedule 1, line 8s.

• A higher limit of $17,600 may
apply to participants in certain SIMPLE
plans. A higher limit may also 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 2025, your employer may have
allowed an additional deferral (catch-up
contributions) of up to $7,500
(generally, $3,500 for section 401(k)(11)
and SIMPLE plans). If you were age 60
to 63 at the end of 2025, your employer
may have allowed a catch-up
contribution of up to $11,250 ($5,250
for section 401(k)(11) and SIMPLE
plans). This additional deferral amount
isn’t subject to the overall limit on
elective deferrals.
• A catch-up contribution limit of
$3,850 may apply to certain participants
in certain SIMPLE plans. Contact your
plan administrator for more information.

!

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 5a and 5b.
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 5a and 5b. Payments
from an IRA are reported on lines 4a
and 4b.
• Corrective distributions from a
retirement plan shown on Form 1099-R
of excess elective deferrals and excess
contributions (plus earnings). But don’t
include distributions from an IRA on
line 1h. Instead, report distributions
from an IRA on lines 4a and 4b.
Line 1i
Nontaxable Combat Pay
Election
If you elect to include your nontaxable
combat pay in your earned income when
figuring the EIC, enter the amount on
line 1i. See the instructions for line 27a.

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

Missing or Incorrect
Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
February 2, 2026. If you don’t receive it
by early February, use Tax Topic 154 to
find out what to do. Even if you don’t
get a Form W-2, you must still report
your earnings. If you lose your Form
W-2 or it is incorrect, ask your employer
for a new one.

Line 2a
Tax-Exempt Interest
If you received any tax-exempt interest
(including any tax-exempt original issue
discount (OID)), such as from municipal
bonds, each payer should send you a
Form 1099-INT or a Form 1099-OID. In
general, your tax-exempt stated interest
should be shown in box 8 of Form
1099-INT or, for a tax-exempt OID
bond, in box 2 of Form 1099-OID, and
your tax-exempt OID should be shown
in box 11 of Form 1099-OID. Enter the
total on line 2a. However, if you acquired a tax-exempt bond at a premium,
only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received
during the year over the amortized bond
premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net
amount of tax-exempt OID on line 2a
(that is, the excess of tax-exempt OID
for the year over the amortized acquisition premium for the year). See Pub. 550
for more information about OID, bond
premium, and acquisition premium.

Need more information or forms? Visit IRS.gov.

Also include on line 2a any exempt-interest dividends from a mutual
fund or other regulated investment company. This amount should be shown in
box 12 of Form 1099-DIV.
Don’t include interest earned on your
IRA, health savings account, Archer or
Medicare Advantage MSA, or Coverdell
education savings account.

!

CAUTION

Don’t include any amounts related to the forgiveness of PPP
Loans on this line.

Line 2b
Taxable Interest
Each payer should send you a Form
1099-INT or Form 1099-OID. Enter
your total taxable interest income on
line 2b. But you must fill in and attach
Schedule B if the total is over $1,500 or
any of the other conditions listed at the
beginning of the Schedule B instructions
applies to you.
For more details about reporting taxable interest, including original issue discount or market discount on debt instruments and adjustments for amortizable
bond premium or acquisition premium,
see Pub. 550.
Interest credited in 2025 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 2025 income. For details, see Pub. 550.
If you get a 2025 Form

TIP 1099-INT for U.S. savings bond
interest that includes amounts
you reported before 2025, see Pub. 550.

Line 3a
Qualified Dividends
Enter your total qualified dividends on
line 3a. Qualified dividends are also included in the ordinary dividend total required to be shown on line 3b. Qualified
dividends are eligible for a lower tax
rate than other ordinary income. Generally, these dividends are shown in
box 1b of Form(s) 1099-DIV. If you are
including your child’s qualified dividends in the total on line 3a, check box 1
on line 3c. For more information, see the
25

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TREASURY/IRS AND OMB USE ONLY DRAFT

Instructions for Form 8814. 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 the following.
• 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 that
first became a surrogate foreign corporation after December 22, 2017, other than
a foreign corporation that is treated as a
domestic corporation under section
7874(b).

26

Example 1. You bought 5,000 shares
of XYZ Corp. common stock on July 8.
XYZ Corp. paid a cash dividend of 10
cents per share. The ex-dividend date
was July 16. Your Form 1099-DIV from
XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified
dividends). However, you sold the 5,000
shares on August 11. You held your
shares of XYZ Corp. for only 34 days of
the 121-day period (from July 9 through
August 11). The 121-day period began
on May 17 (60 days before the ex-dividend date) and ended on September 14.
You have no qualified dividends from
XYZ Corp. because you held the XYZ
stock for less than 61 days.
Example 2. The facts are the same as
in Example 1 except that you bought the
stock on July 15 (the day before the
ex-dividend date), and you sold the
stock on September 16. You held the
stock for 63 days (from July 16 through
September 16). The $500 of qualified
dividends shown in box 1b of Form
1099-DIV are all qualified dividends because you held the stock for 61 days of
the 121-day period (from July 16
through September 14).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8. ABC Mutual Fund paid
a cash dividend of 10 cents a share. The
ex-dividend date was July 16. The ABC
Mutual Fund advises you that the part of
the dividend eligible to be treated as
qualified dividends equals 2 cents a
share. Your Form 1099-DIV from ABC
Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends
of $200. However, you sold the 10,000
shares on August 11. You have no qualified dividends from ABC Mutual Fund
because you held the ABC Mutual Fund
stock for less than 61 days.
Use the Qualified Dividends

TIP and Capital Gain Tax Worksheet or the Schedule D Tax
Worksheet, whichever applies, to figure
your tax. See the instructions for line 16
for details.

Line 3b
Ordinary Dividends
Each payer should send you a Form
1099-DIV. Enter your total ordinary div-

idends on line 3b. This amount should
be shown in box 1a of Form(s)
1099-DIV. If you are including your
child’s ordinary dividends in the total on
line 3b, check box 2 on line 3c. For
more information, see the Instructions
for Form 8814.
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 8z, only if
they exceed the total of all net premiums
you paid for the contract.
If you are including your

TIP child’s dividends on either
line 3a or 3b, check the applicable box on line 3c.

Lines 4a, 4b, and 4c
Lines 4a and 4b
IRA Distributions
You should receive a Form 1099-R
showing the total amount of any distribution from your IRA before income tax
or other deductions were withheld. This
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 (which includes a traditional IRA that receives
contributions from a simplified employee pension (SEP) arrangement), Roth
IRA (which includes a Roth IRA that receives contributions from a SEP arrangement), and a SIMPLE IRA (a SIMPLE IRA may either be a traditional
SIMPLE IRA or a Roth SIMPLE IRA).

Need more information or forms? Visit IRS.gov.

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TREASURY/IRS AND OMB USE ONLY DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT
If the distribution from your IRA is
fully taxable, enter the total distribution
on line 4b; don’t make an entry on
line 4a.
Attach

Form(s)

1099-R

to

TIP Form 1040 or 1040-SR if any
federal income tax was withheld.
For purposes of the following

TIP Exceptions, Roth IRA includes
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 check box 1 on line 4c. If the total distribution was rolled over, enter -0on 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 2026, include a statement explaining
what you did.
Exception 2. If any of the following apply, enter the total distribution on line 4a
and see Form 8606 and its instructions
to figure the amount to enter on line 4b.
1. You received a distribution from
an IRA (other than a Roth IRA) and you
made nondeductible contributions to any
of your traditional IRAs for 2025 or an
earlier year. If you made nondeductible
contributions to these IRAs for 2025, 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 2020 or an earlier year.
b. Distribution code Q is shown in
box 7 of Form 1099-R.

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.
Check box 2 on line 4c.
A QCD is a distribution made directly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least
age 70 1/2 when the distribution was
made.
Generally, your total QCDs for the
year can’t be more than $108,000. This
includes any amount (up to $54,000) of
a one-time QCD to a split-interest entity
(SIE). If you file a joint return, the same
rules apply to your spouse. The amount
of the QCD is limited to the amount that
would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first
considered to be paid out of otherwise
taxable income. If you make the
one-time QCD to an SIE, you must attach a statement to your return. See Pub.
590-B for details on QCDs, including
the information you must include on the
attachment for QCDs to an SIE.

!

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 to-

Need more information or forms? Visit IRS.gov.

tal 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. Check box 3
on line 4c and enter “HFD” in the entry
space next to box 3.
An HFD is a distribution made directly by the trustee of your IRA (other
than an ongoing SEP or SIMPLE IRA)
to your HSA. If eligible, you can generally elect to exclude an HFD from your
income once in your lifetime. You can’t
exclude more than the limit on HSA
contributions or more than the amount
that would otherwise be included in your
income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.
The amount of an HFD reduces
the amount you can contribute
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.

!

More than one distribution. If you (or
your spouse if filing jointly) received
more than one distribution, figure the
taxable amount of each distribution and
enter the total of the taxable amounts on
line 4b. Enter the total amount of those
distributions on line 4a.
You must start receiving at least

TIP a minimum amount from your
traditional IRA by April 1 of
the year following the year you reach
age 73. If you don’t receive the minimum
distribution amount, you may have to
pay an additional tax on the amount that
should have been distributed. For details, including how to figure the minimum required distribution, see Pub.
590-B.
You may have to pay an additional tax if you received an
CAUTION early distribution from your
IRA and the total wasn’t rolled over. See
the instructions for Schedule 2, line 8,
for details.

!

27

DRAFT

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a Roth SIMPLE IRA.

3. You converted part or all of a traditional IRA or traditional SIMPLE IRA
to a Roth IRA in 2025.
4. You had a 2024 or 2025 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 2025.
6. You recharacterized part or all of
a contribution to a Roth IRA as a contribution to a traditional IRA, or vice versa.

TREASURY/IRS AND OMB USE ONLY DRAFT
More information. For more information about IRAs, see Pub. 590-A and
Pub. 590-B.

Line 4c
If Exception 1 applies to you, check
box 1 on line 4c. If Exception 3 applies
to you, check box 2 on line 4c. If Exception 4 applies to you, check box 3 on
line 4c and enter “HFD” in the entry
space next to box 3.

If more than one exception applies,
check a box for each exception and include a statement showing the amount of
each exception, for example, “Line 4b –
$1,000 Rollover and $500 HFD.” You
don’t need to attach a statement if only
Exception 2 and one other exception apply.

Lines 5a, 5b, and 5c
Lines 5a and 5b
Pensions and Annuities
You should receive a Form 1099-R
showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in
box 1 of Form 1099-R. Pension and annuity payments include distributions
from 401(k), 403(b), and governmental
457(b) plans. Rollovers and lump-sum
distributions are explained later. Don’t
include the following payments on lines
5a and 5b. Instead, report them on
line 1h.
• Disability pensions received before
you reach the minimum retirement age
set by your employer.
• Corrective distributions (including
any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise
you of the year(s) the distributions are
includible in income.
Attach

Form(s)

1099-R

to

TIP Form 1040 or 1040-SR if any
federal income tax was withheld.

28

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 2025. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 5b; don’t make
an entry on line 5a.
Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on
military disability pensions, see Pub.
525. If you received a Form
RRB-1099-R, see Pub. 575 to find out
how to report your benefits.
Partially Taxable Pensions and
Annuities
Enter the total pension or annuity payments (from Form 1099-R, box 1) on
line 5a. If your Form 1099-R doesn’t
show the taxable amount, you must use
the General Rule explained in Pub. 939
to figure the taxable part to enter on
line 5b. But if your annuity starting date
(defined later) was after July 1, 1986,
see Simplified Method, later, to find out
if you must use that method to figure the
taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For
details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 5b. But you may be able to report a
lower taxable amount by using the General Rule or the Simplified Method or if
the exclusion for retired public safety officers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue
squad or ambulance crew who is retired
because of disability or because you
reached normal retirement age), you can
elect to exclude from income distributions made from your eligible retirement
plan that are used to pay the premiums

for coverage by an accident or health
plan or a long-term care insurance contract. The premiums can be for coverage
for you, your spouse, or dependents. The
distribution must be from the plan maintained by the employer from which you
retired as a public safety officer. The
distribution can be made directly from
the plan to the provider of the accident
or health plan or long-term care insurance contract, or the distribution can be
made to you to pay to the provider of the
accident or health plan or long-term care
insurance contract. You can exclude
from income the smaller of the amount
of the premiums paid or $3,000. You can
make this election only for amounts that
would otherwise be included in your income. The amount excluded from your
income can’t be used to claim a medical
expense deduction.
An eligible retirement plan is a governmental plan that is a qualified trust or
a section 403(a), 403(b), or 457(b) plan.
You can exclude from income
only the smaller of the amount
CAUTION of
the premiums paid or
$3,000. This is true if the distribution
was made directly from the plan to the
provider of the accident or health plan
or long-term care insurance contract or
if the distribution was made to you and
you paid the provider of the accident or
health plan or long-term care insurance
contract. If you received a distribution
from your eligible retirement plan, and
you used part of that distribution to pay
premiums for an accident or health plan
or long-term care insurance contract,
you can still exclude from income only
the smaller of the amount of the premiums paid or $3,000. The rest of the distribution is taxable to you and must be
reported on line 5b.

!

If you make this election, reduce the
otherwise taxable amount of your pension or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R doesn’t reflect the exclusion.
Report your total distributions on line 5a
and the taxable amount on line 5b. Also
check box 2 on line 5c.
If you are retired on disability and reporting your disability pension on
line 1h, include only the taxable amount
on that line and enter “PSO” and the

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

If another publication or instruction
tells you to write a word or code next to
line 4b, check box 3 on line 4c and enter
that word or code on the entry space
next to box 3.

Fully Taxable Pensions and
Annuities

TREASURY/IRS AND OMB USE ONLY DRAFT
Keep for Your Records

Simplified Method Worksheet—Lines 5a and 5b
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 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2025 on Form 1040 or
1040-SR, line 5a.
1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or
1040-SR, line 5a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. .

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 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the
amount from Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public
Safety Officers before entering an amount on line 5b . . . . . . . . . . . . . . . . . . . . . .

9.

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

2.

7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . .

DRAFT

DRAFT

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.

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 2025. 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

Need more information or forms? Visit IRS.gov.

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

29

TREASURY/IRS AND OMB USE ONLY DRAFT

Example. You were a contractor
who was disabled as a direct result of
participating in efforts to clean up the
World Trade Center and you are eligible
for compensation by the September 11
Victim Compensation Fund. You began
receiving a disability pension at age 55
when you could no longer work due to
your disability. Under your pension plan
you are entitled to an early retirement
benefit of $2,500 a month at age 55. If
you wait until age 62, the normal retirement age under the plan, you would be
entitled to a normal retirement benefit of
$3,000 a month. The pension plan provides that a participant who retires early
on account of disability is entitled to receive the participant’s normal retirement
benefit, which in your case equals
$3,000 a month. Until you turn age 62,
you can exclude $500 of your monthly
retirement benefit from income (the difference between the early retirement
benefit and the normal retirement benefit, $3,000 − $2,500) received on account of disability. You must report the
remaining $2,500 of monthly pension
benefit as taxable. For each month after
you turn age 62, you must report the full
amount of the monthly pension benefit
($3,000 a month) as taxable.
Simplified Method
You must use the Simplified Method if
either of the following applies.

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 their annuity starting date. But if your
annuity starting date was after 1997 and
the payments are for your life and that of
your beneficiary, use your combined
ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there
is more than one beneficiary, see Pub.
575 or Pub. 721 to figure each beneficiary’s taxable amount.
Cost
Your cost is generally your net investment in the plan as of the annuity starting date. It doesn’t include pre-tax con-

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 5a and 5b to report a rollover,
including a direct rollover, from one
qualified employer’s plan to another or
to an IRA.
Enter on line 5a the distribution from
Form 1099-R, box 1. From this amount,
subtract any contributions (usually
shown in box 5) that were taxable to you
when made. From that result, subtract
the amount of the rollover. Enter the remaining amount on line 5b. If the remaining amount is zero and you have no
other distribution to report on line 5b,
enter -0- on line 5b. Also check box 1 on
line 5c.
See Pub. 575 for more details on rollovers, including special rules that apply
to rollovers from designated Roth accounts, partial rollovers of property, and
distributions under qualified domestic
relations orders.
Lump-Sum Distributions
If you received a lump-sum distribution
from a profit-sharing or retirement plan,
your Form 1099-R should have the “Total distribution” box in box 2b checked.
You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount
wasn’t rolled over. For details, see the
instructions for Schedule 2, line 8.
Enter the total distribution on line 5a
and the taxable part on line 5b. For details, see Pub. 575.
If you or the plan participant

TIP was born before January 2,
1936, you could pay less tax on
the distribution. See Form 4972.

Line 5c
If you have a rollover, including a direct
rollover, from one qualified employer’s
plan to another or to an IRA, check

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

amount excluded on the line next to
line 1h.
Payments when you are disabled. If
you receive payments from a retirement
or profit-sharing plan that does not provide for disability retirement, do not
treat those payments as disability payments. The payments must be reported
as a pension or annuity.
You must include in your income any
amounts that you received that you
would have received in retirement had
you not become disabled as a result of a
terrorist attack. Include in your income
any payments you receive from a
401(k), pension, or other retirement plan
to the extent that you would have received the amount at the same or later
time regardless of whether you had become disabled.

TREASURY/IRS AND OMB USE ONLY DRAFT
box 1 on line 5c. See Rollovers, earlier,
for more information.
If you are making the election to exclude from your income distributions
made from your eligible retirement plan
to pay premiums for coverage by an accident or health plan or a long-term care
contract, check box 2 on line 5c. See Insurance Premiums for Retired Public
Safety Officers, earlier, for more information.
If another publication or instruction
tells you to write a word or a code next
to line 5b, check box 3 on line 5c and
enter that word or code on the entry
space next to box 3.
Check each box that applies to you.

Lines 6a and 6b
Social Security Benefits
You should receive a Form SSA-1099
showing in box 3 the total social security benefits paid to you. Box 4 will show
the amount of any benefits you repaid in
2025. 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 2025 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 2025
and your total repayments (box 4) were
more than your total benefits for 2025
(box 3). None of your benefits are taxable for 2025. Also, if your total repayments in 2025 exceed your total benefits
received in 2025 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.

Social security information.

TIP Social security beneficiaries
can now get a variety of information from the SSA website with a my
Social Security account, including getting a replacement Form SSA-1099 if
needed. For more information and to set
up an account, go to SSA.gov/
myaccount.
Disability payments. Don’t include in
your income any disability payments
(including Social Security Disability Insurance (SSDI) payments) you receive
for injuries incurred as a direct result of
a terrorist attack directed against the
United States (or its allies), whether outside or within the United States. In the
case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are
treated as incurred as a direct result of
the attack. If these payments are incorrectly reported as taxable on Form
SSA-1099, don’t include the nontaxable
portion of income on your tax return.
You may receive a notice from the IRS
regarding the omitted payments. Follow
the instructions in the notice to explain
that the excluded payments aren’t taxable. For more information about these
payments, see Pub. 3920.
Example. You were a firefighter
who was disabled as a direct result of
the September 11 terrorist attack on the
World Trade Center. You began receiving SSDI benefits at age 54. Your full
retirement age for social security retirement benefits is age 66. Your birthday is
April 25. In the year you turned age 66,
you received $1,500 per month in benefits from the SSA (for a total of $18,000
for the year). Because you became eligible for a full retirement benefit in May,
the month after you turned age 66, you
can exclude only 4 months (January
through April) of your annual benefit
from income ($6,000). You must report
the remaining $12,000 on line 6a. You
must also complete the Social Security
Benefits Worksheet to find out if any
part of the $12,000 is taxable.

Need more information or forms? Visit IRS.gov.

Form RRB-1099. If you need a

TIP replacement Form RRB-1099,
call the Railroad Retirement
Board at 877-772-5772 or go to
www.rrb.gov.
Accrued leave payment. If you retire
on disability, any lump-sum payment
you receive for accrued annual leave is a
salary payment. The payment is not a
disability payment. Include it in your income in the tax year you receive it.

Line 6c
Check the box on line 6c if you elect to
use the lump-sum election method for
your benefits. If any of your benefits are
taxable for 2025 and they include a
lump-sum benefit payment that was for
an earlier year, you may be able to reduce the taxable amount with the
lump-sum election. See Lump-Sum Election in Pub. 915 for details.

Line 6d
If you are married filing separately and
you lived apart from your spouse for all
of 2025, check the box on line 6d. If you
don’t check the box on line 6d, you may
get a math error notice from the IRS.

Line 7a
Capital Gain or (Loss)
If you sold a capital asset, such as a
stock, bond, or digital asset, you must
complete and attach Form 8949 and
Schedule D.
Exception 1. You don’t have to file
Form 8949 or Schedule D if you aren’t
deferring any capital gain by investing
in a qualified opportunity fund and both
of the following apply.
1. You have no capital losses, and
your only capital gains are capital gain
distributions from Form(s) 1099-DIV,
box 2a (or substitute statements); and
2. None of the Form(s) 1099-DIV
(or substitute statements) have an
amount in box 2b (unrecaptured section
1250 gain), box 2c (section 1202 gain),
or box 2d (collectibles (28%) gain).
Exception 2. You must file Schedule D
but generally don’t have to file Form
8949 if Exception 1 doesn’t apply, you
aren’t deferring any capital gain by investing in a qualified opportunity fund
or terminating deferral from an
31

DRAFT

DRAFT

Lines 6a, 6b, 6c, and 6d

• You file Form 2555, 4563, or
8815, or you exclude employer-provided
adoption benefits or income from sources within Puerto Rico. Instead, use the
worksheet in Pub. 915.

TREASURY/IRS AND OMB USE ONLY DRAFT
Social Security Benefits Worksheet—Lines 6a and 6b
Before you begin:

1.

8.

9.

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

Enter the total amount from box 5 of all your Forms SSA-1099 and
RRB-1099. Also enter this amount on Form 1040 or 1040-SR,
line 6a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7a, and 8 . . . . . . . . .
Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 . . . . . . . . . . .
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 or
STOP
1040-SR, line 6b.

2.
3.
4.
5.
6.

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

7.

If you are:
• Married filing jointly, enter $32,000
• Single, head of household, qualifying surviving spouse, or
married filing separately and you lived apart from your spouse for
all of 2025, enter $25,000
...............
Married
filing
separately
and
you
lived
with
your
spouse
at
any
time
•
in 2025, 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 or
STOP
1040-SR, line 6b. If you are married filing separately and you lived apart from
your spouse for all of 2025, be sure you checked the box on line 6d.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving
spouse, or married filing separately and you lived apart from your spouse for all of 2025 . . . . . .
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 or 1040-SR, line 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TIP

32

If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that
write-in before completing this worksheet (see the instructions for Schedule 1, line 24z).
If you are married filing separately and you lived apart from your spouse for all of 2025, check the box
on line 6d.
Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this
worksheet instead of a publication to find out if any of your benefits are taxable.

8.

9.
10.
11.
12.
13.
14.
15.
16.
17.
18.

If any of your benefits are taxable for 2025 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.

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

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

Keep for Your Records

investment in a qualified opportunity
fund, and your only capital gains and
losses are:
• Capital gain distributions;
• A capital loss carryover from
2024;
• 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 1099-DA (or substitute statement)
that shows basis was reported to the
IRS, the QOF box in box 3 of Form
1099-B or box 3b of Form 1099-DA
isn’t checked, and you don’t need to
make any adjustments in column (g) of
Form 8949 or enter any codes in column
(f) of Form 8949.
If Exception 1 applies, enter your total capital gain distributions (from
box 2a of Form(s) 1099-DIV) on line 7a
and check the box “Schedule D not required” on line 7b. 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 7a
only the amount that belongs to you. Include a statement showing the full
amount you received and the amount
you received as a nominee. See the
Schedule B instructions for filing requirements for Forms 1099-DIV and
1096.
If you don’t have to file SchedTIP ule D, use the Qualified Dividends and Capital Gain Tax
Worksheet in the line 16 instructions to
figure your tax.

Line 7b
If Exception 1 applies, check the
“Schedule D not required” box on
line 7b.
If you are including your child’s capital gain or (loss) in the total on line 7a,
check the “includes child’s capital gain
or (loss)” box on line 7b and enter the
amount from Form 8814, line 10, in the
entry space. For more information, see
the Instructions for Form 8814.

Total Income and
Adjusted Gross
Income
Line 10
Enter any adjustments to income from
Schedule 1, line 26, on line 10.

Tax and Credits
Line 12a
If you or your spouse (if you are married
and filing a joint return) can be claimed
as a dependent on someone else’s return,
check the appropriate box(es) on
line 12a.
If you are married and filing a joint
return, you can be claimed on someone
else’s return if you file the joint return
only to claim a refund of withheld income tax or estimated tax paid.

Line 12b
If your filing status is married filing separately and your spouse itemizes deductions on their return, check the box on
line 12b.

Line 12c
If you were a dual-status alien, check the
box on line 12c. 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 2025 and you
and your spouse agree to be taxed on
your combined worldwide income, don’t
check the box. See Nonresident aliens
and dual-status aliens, earlier, for more
information on making the election for
you and your spouse to be taxed on your
combined worldwide income.

Line 12d
If you or your spouse (if you are married
and filing a joint return) were born before January 2, 1961, or were blind at
the end of 2025, check the appropriate
box(es) on line 12d.
Don’t check any boxes for your
spouse if your filing status is head of
household.

Need more information or forms? Visit IRS.gov.

If your filing status is married filing
separately and your spouse was born before January 2, 1961, or was blind at the
end of 2025, you can check the appropriate box(es) on line 12d if your spouse
had no income, isn’t filing a return, and
can’t be claimed as a dependent on another person’s return.
Death of spouse in 2025. If your
spouse was born before January 2, 1961,
but died in 2025 before reaching age 65,
don’t check the box that says “Spouse
was born before January 2, 1961.”
A person is considered to reach age
65 on the day before the person’s 65th
birthday.
Example. Your spouse was born on
February 14, 1960, and died on February
13, 2025. Your spouse is considered age
65 at the time of death. Check the appropriate box for your spouse. However, if
your spouse died on February 12, 2025,
your spouse isn’t considered age 65.
Don’t check the box.
Death of taxpayer in 2025. If you are
preparing a return for someone who died
in 2025, see Pub. 501 before completing
the standard deduction information.

Blindness
If you weren’t totally blind as of December 31, 2025, you must get a statement
certified by your eye doctor (ophthalmologist or optometrist) that:
• You can't see better than 20/200 in
your better eye with glasses or contact
lenses, or
• Your field of vision is 20 degrees
or less.
If your eye condition isn’t likely to
improve beyond the conditions listed
above, you can get a statement certified
by your eye doctor (ophthalmologist or
optometrist) to this effect instead. You
must keep the statement for your records.
If you receive a notice or letter but
you would prefer to have it in
Braille-ready or large print, you can use
Form 9000, Alternative Media Preference, to request notices in an alternative
format including Braille-ready, large
print, audio, or electronic. You can attach Form 9000 to your return or mail it
separately.
• You can download, or view online,
tax forms and publications in a variety
33

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of
formats,
including
text-only,
Braille-ready files, browser-friendly
HTML (other than tax forms), accessible
PDF, and large print.

Line 12e
Standard Deduction or
Itemized Deductions
If you are filing Form 1040-SR,

TIP you can find a Standard Deduction Chart on the last page of
that form. Don’t file the Standard Deduction Chart with your return.
In most cases, your federal income tax
will be less if you take the larger of your
standard deduction or itemized deductions.
Most Form 1040 filers can find their
standard deduction by looking at the
amounts listed to the left of line 12e.
Most Form 1040-SR filers can find their
standard deduction by using the chart on
the last page of Form 1040-SR.
Exception 1—Dependent. Line 12a. If
you checked a box on line 12a, 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—Spouse itemizes on a
separate return. Line 12b. If you
checked the box on line 12b, your standard deduction is zero, even if you were
born before January 2, 1961, or were
blind.
Exception
3—Dual-status
alien.
Line 12c. If you checked the box on
line 12c, your standard deduction is
zero, even if you were born before January 2, 1961, or were blind.
Exception 4—Born before January 2,
1961, or blind. Line 12d. If you
checked any box on line 12d, figure
your standard deduction by using the
Standard Deduction Chart for People
Who Were Born Before January 2, 1961,
or Were Blind if you are filing Form
1040 or by using the chart on the last
page of Form 1040-SR.
34

Itemized Deductions
To figure your itemized deductions, fill
in Schedule A.
If you made a section 962 election and are taking a deduction
CAUTION under section 250 with respect
to any income inclusions under section
951A, don’t report the deduction on
line 12e. Instead, report the tax with respect to a section 962 election on line 16
and include in the statement required by
line 16 how you figured the section 250
deduction.

!

Line 13a
Qualified Business Income
Deduction (Section 199A
Deduction)
To figure your Qualified Business Income Deduction, use Form 8995 or
Form 8995-A as applicable.
Use Form 8995 if:
• You have qualified business income, qualified REIT dividends, or
qualified PTP income (loss);
• Your 2025 taxable income before
the qualified business income deduction
is less than or equal to $197,300
($394,600 if married filing jointly); and
• You aren’t a patron in a specified
agricultural or horticultural cooperative.
If you don’t meet these requirements,
use Form 8995-A, Qualified Business
Income Deduction. Attach whichever
form you use (Form 8995 or 8995-A) to
your return. See the Instructions for
Forms 8995 and 8995-A for more information for figuring and reporting your
qualified business income deduction.

Line 13b
Additional Deductions From
Schedule 1-A, Line 38
If you are eligible to claim a deduction
for no tax on tips, no tax on overtime, no
tax on car loan interest, and/or the enhanced deduction for seniors, enter on
line 13b the amount, if any, from Schedule 1-A, line 38. See Schedule 1-A and
the instructions for Schedule 1-A for
more information.

Line 16
Tax
Include in the total on the entry space on
line 16 all of the following taxes that apply.
• Tax on your taxable income. Figure the tax using one of the methods described later.
• Tax from Form(s) 8814 (relating to
the election to report child’s interest or
dividends). Check the appropriate box.
• Tax from Form 4972 (relating to
lump-sum distributions). Check the appropriate box.
• Tax with respect to a section 962
election (election made by a domestic
shareholder of a controlled foreign corporation to be taxed at corporate rates)
reduced by the amount of any foreign
tax credits claimed on Form 1118. See
section 962 for details. Check box 3 and
enter the amount and “962” in the space
next to that box. Attach a statement
showing how you figured the tax.
• Recapture of an education credit.
You may owe this tax if you claimed an
education credit in an earlier year, and
either tax-free educational assistance or
a refund of qualified expenses was received in 2025 for the student. See Form
8863 and its instructions for more details. Check box 3 and enter the amount
and “ECR” in the space next to that box.
• Any tax from Form 8621, line 16e,
relating to a section 1291 fund. Check
box 3 and enter the amount of the tax
and “1291TAX” in the space next to that
box.
• Tax from Form 8978, line 14 (relating to partner’s audit liability under
section 6226). Check box 3 and enter the
amount of the liability and “Form 8978”
in the space next to that box. If the

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Standard Deduction

Exception 5—Increased standard deduction for net qualified disaster loss.
If you had a net qualified disaster loss
and you elect to increase your standard
deduction by the amount of your net
qualified disaster loss, use Schedule A
to figure your standard deduction. Qualified disaster loss refers to losses arising
from certain disasters occurring in 2016
and subsequent years. See the Instructions for Form 4684 and Schedule A,
line 16, for more information.

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Standard Deduction Worksheet for Dependents—Line 12e

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, 1961.
You are blind.

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

Spouse was born before January 2, 1961.
Spouse is blind.
Is your earned income* more than $900?

2.

..........................
No. Enter $1,350.
3.
Enter the amount shown below for your filing status.
• Single or married filing separately—$15,750
..........................
• Married filing jointly—$31,500
• Head of household—$23,625
Standard deduction.
4.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1961, and not blind, stop here and enter this amount on
Form 1040 or 1040-SR, line 12e. Otherwise, go to line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. If born before January 2, 1961, or blind, multiply the number on line 1 by $1,600 ($2,000 if single or head of
household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12e . . . . . . . . . . . . . . . . . . . . . . . . .

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 or 1040-SR, line 1z, and Schedule 1, lines 3, 6,
8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15.

Standard Deduction Chart for People Who Were Born Before January 2, 1961, 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, 1961.

You are blind.

Spouse was born before January 2, 1961.

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

$17,750
19,750

Married filing jointly

1
2
3
4

$33,100
34,700
36,300
37,900

Qualifying surviving spouse

1
2

$33,100
34,700

Married filing separately*

1
2
3
4

$17,350
18,950
20,550
22,150

Head of household

1
2

$25,625
27,625

* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn’t filing a return, and can’t be claimed as a
dependent on another person’s return.

Need more information or forms? Visit IRS.gov.

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Yes. Add $450 to your earned income. Enter the total.

amount on Form 8978, line 14, is negative, see the instructions for Schedule 3,
line 6l.
• Triggering event under section
965(i). If you had a triggering event under section 965(i) during the year and
did not enter into a transfer agreement,
check box 3 and enter the amount of the
triggered deferred net 965 tax liability
and enter “965INC” on the line next to
that box.
Do you want the IRS to figure the tax
on your taxable income for you?
Yes. See chapter 13 of Pub. 17 for
details, including who is eligible and
what to do. If you have paid too much,
we will send you a refund. If you didn’t
pay enough, we will send you a bill.
No. Use one of the following methods to figure your tax.
Tax Table or Tax Computation Worksheet. If your taxable income is less
than $100,000, you must use the Tax Table, later in these instructions, to figure
your tax. Be sure you use the correct
column. If your taxable income is
$100,000 or more, use the Tax Computation Worksheet right after the Tax Table.
However, don’t use the Tax Table or
Tax Computation Worksheet to figure
your tax if any of the following applies.
Form 8615. Form 8615 must generally
be used to figure the tax on your unearned income over $2,700 if you are
under age 18, and in certain situations if
you are older.

36

You must file Form 8615 if you meet
all of the following conditions.
1. You had more than $2,700 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 2025,
b. Age 18 at the end of 2025 and
didn’t have earned income that was
more than half of your support, or
c. A full-time student at least age 19
but under age 24 at the end of 2025 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 2025.
5. You don’t file a joint return in
2025.
A child born on January 1, 2008, is
considered to be age 18 at the end of
2025; a child born on January 1, 2007, is
considered to be age 19 at the end of
2025; and a child born on January 1,
2002, is considered to be age 24 at the
end of 2025.
Schedule D Tax Worksheet. Use the
Schedule D Tax Worksheet in the Instructions for Schedule D to figure the
amount to enter on Form 1040 or
1040-SR, line 16, if:
• You have to file Schedule D,
line 18 or 19 of Schedule D is more than

zero, and lines 15 and 16 of Schedule D
are gains; or
• You have to file Form 4952 and
you have an amount on line 4g, even if
you don’t need to file Schedule D.
But if you are filing Form 2555, you
must use the Foreign Earned Income
Tax Worksheet instead.
Qualified Dividends and Capital Gain
Tax Worksheet. Use the Qualified Dividends and Capital Gain Tax Worksheet,
later, to figure your tax if you don’t have
to use the Schedule D Tax Worksheet
and if any of the following applies.
• You reported qualified dividends
on Form 1040 or 1040-SR, line 3a.
• You don’t have to file Schedule D
and you reported capital gain distributions on Form 1040 or 1040-SR, line 7a.
• You are filing Schedule D, and
Schedule D, lines 15 and 16, are both
more than zero.
But if you are filing Form 2555, you
must use the Foreign Earned Income
Tax Worksheet instead.
Schedule J. If you had income from
farming or fishing, your tax may be less
if you choose to figure it using income
averaging on Schedule J.
Foreign Earned Income Tax Worksheet. If you claimed the foreign earned
income exclusion, housing exclusion, or
housing deduction on Form 2555, you
must figure your tax using the Foreign
Earned Income Tax Worksheet.

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Foreign Earned Income Tax Worksheet—Line 16

!

CAUTION

Keep for Your Records

If Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet.
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 4 (line 10 if you use the
Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract
Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax
Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet’s instructions. Then,
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D, 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.

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1. Enter the amount from Form 1040 or 1040-SR, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a. Enter the amount from your (and your spouse’s if filing jointly) Form 2555, lines 45 and 50 . . . . . . .
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 Form 1040 or 1040-SR, line 16, to see which tax
computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure
the tax on this line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 or 1040-SR, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Qualified Dividends and Capital Gain Tax Worksheet—Line 16

Keep for Your Records

Before you begin:

1.
2.
3.

7.
8.
9.
10.
11.
12.
13.

14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.

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

38

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4.
5.
6.

See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 or 1040-SR through line 15.
If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box
on Form 1040 or 1040-SR, line 7b.
Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing
Form 2555 (relating to foreign earned income), enter the amount from line 3 of the
Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Enter the amount from Form 1040 or 1040-SR,
line 3a* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or line 16 of
Schedule D. If either line 15 or line 16 is
blank or a loss, enter -0-.
3.
No. Enter the amount from Form 1040 or
1040-SR, line 7a.
Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . 5.
Enter:
$48,350 if single or married filing separately,
$96,700 if married filing jointly or qualifying surviving spouse,
. . . . . . . . . . . . 6.
$64,750 if head of household.
Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Subtract line 8 from line 7. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . . . . 9.
Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Enter the amount from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
Enter:
$533,400 if single,
$300,000 if married filing separately,
. . . . . . . . . . . . 13.
$600,050 if married filing jointly or qualifying surviving spouse,
$566,700 if head of household.
Enter the smaller of line 1 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
Add lines 5 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
Subtract line 15 from line 14. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 16.
Enter the smaller of line 12 or line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
Multiply line 17 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18.
Add lines 9 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
Subtract line 19 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.
Multiply line 20 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21.
Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22.
Add lines 18, 21, and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24.
Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on the
entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on
the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned
Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25.

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Line 19
Child Tax Credit and Credit
for Other Dependents
To claim the child tax credit,
you must have a valid SSN,
CAUTION which means it must be valid
for employment and issued before the
due date of your return (including extensions). If you are filing a joint return,
only one spouse is required to have a
valid SSN to be eligible for the CTC and
ACTC. The other spouse must have either an SSN or ITIN, and it must have
been issued on or before the due date of
the return. To claim the credit for other
dependents, you, and your spouse if
married filing a joint return, must have
either an SSN or ITIN issued on or before the due date of your 2025 return
(including extensions).
See Schedule 8812 and its instructions for information on figuring and
claiming any child tax credit and credit
for other dependents that you may qualify to claim.
Form 8862, who must file. You must
file Form 8862 to claim the child tax
credit or credit for other dependents if
your child tax credit (refundable or nonrefundable depending on the tax year),
additional child tax credit, or credit for
other dependents for a year after 2015
was denied or reduced for any reason
other than a math or clerical error. Attach a completed Form 8862 to your
2025 return to claim the credit for 2025.
Don’t file Form 8862 if you filed Form
8862 for 2024, and the child tax credit,
additional child tax credit, or credit for
other dependents was allowed for that
year. See Form 8862 and its instructions
for details.
If you claim 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 claim the child tax credit or
credit for other dependents even though
you aren’t eligible and it is later determined that you fraudulently claimed ei-

!

If you had Additional Medicare Tax
withheld, include the amount shown on
Form 8959, line 24, in the total on
line 25c. Attach Form 8959.

If your qualifying child didn’t
have an SSN valid for employCAUTION ment issued before the due date
of your 2025 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.

Include on line 25c any federal income tax withheld that is shown on a
Schedule K-1.

!

Payments
Line 25
Federal Income Tax
Withheld
Line 25a—Form(s) W-2
Add the amounts shown as federal income tax withheld on your Form(s)
W-2. Enter the total on line 25a. The
amount withheld should be shown in
box 2 of Form W-2. Attach your
Form(s) W-2 to your return.

Line 25b—Form(s) 1099
Include on line 25b any federal income
tax withheld on your Form(s) 1099-R.
The amount withheld should be shown
in box 4. Attach your Form(s) 1099-R to
the front of your return if federal income
tax was withheld.
If you received a 2025 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation,
social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in
the total on line 25b. This should be
shown in box 4 of Form 1099, box 6, of
Form SSA-1099, or box 10 of Form
RRB-1099.

Line 25c—Other Forms
Include on line 25c any federal income
tax withheld on your Form(s) W-2G.
The amount withheld should be shown
in box 4. Attach Form(s) W-2G to the
front of your return if federal income tax
was withheld.

Need more information or forms? Visit IRS.gov.

Also include on line 25c any tax
withheld that is shown on Form 1042-S,
Form 8805, or Form 8288-A. To assist
in processing, attach the form to your return to claim a credit for the withholding.

Line 26
2025 Estimated Tax
Payments
Enter any estimated federal income tax
payments you made for 2025. Include
any overpayment that you applied to
your 2025 estimated tax from your 2024
return or an amended return (Form
1040-X).
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the
amount paid in any way you choose as
long as you both agree. If you can’t
agree, you must divide the payments in
proportion to each spouse’s individual
tax as shown on your separate returns
for 2025. For more information, see
Pub. 505. Be sure to show both SSNs in
the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing
a joint return, add the amounts you each
paid. Follow these instructions even if
your spouse died in 2025 or in 2026 before filing a 2025 return.
Divorced taxpayers. If you got divorced in 2025 and you made joint estimated tax payments with your former
spouse, enter your former spouse’s SSN
in the space provided on line 26. If you
were divorced and remarried in 2025,
enter your present spouse’s SSN in the
space provided on the front of Form
1040 or 1040-SR.
Name change. If you changed your
name and you made estimated tax payments using your former name, attach a
statement to the front of Form 1040 or
1040-SR that explains all the payments
you and your spouse made in 2025 and
39

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!

ther 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.

TREASURY/IRS AND OMB USE ONLY DRAFT

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the name(s) and SSN(s) under which
you made them.

40

Need more information or forms? Visit IRS.gov.

TREASURY/IRS AND OMB USE ONLY DRAFT

Lines 27a, 27b, and 27c—
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:

•
•

For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on “Check if You Qualify.” This service
is available in English and Spanish.
If you claim the EIC even though you aren’t eligible
and it is determined that your error is due to reckless
CAUTION or intentional disregard of the EIC rules, you won’t be
allowed to take the credit for 2 years even if you are otherwise
eligible to do so. If you fraudulently claim the EIC, you won’t be
allowed to take the credit for 10 years. See Form 8862, who
must file, later. You may also have to pay penalties.

!

3. Are you filing Form 2555 (relating to foreign earned
income)?
No. Continue
Yes. STOP

䊲

You can’t take the
credit.

4. Were you or your spouse a nonresident alien for any part of
2025?
Yes. See Nonresident
No. Go to Step 2.
aliens, later, under
Definitions and Special
Rules.

Step 2

Investment Income

DRAFT

DRAFT

Follow the steps in the following flowchart.
Complete the worksheet that applies to you or let the IRS
figure the credit for you.
• Review the SSN requirements for claiming the EIC under
Social security number (SSN) in the Definitions and Special
Rules section, later.
• If you have at least one child who meets the conditions to
be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn’t have a
valid SSN. See Schedule EIC for more information, including
how to complete Schedule EIC if your qualifying child doesn’t
have a valid SSN.

You can’t take the credit.
Check the box on
line 27c.

1. Add the amounts from Form 1040 or 1040-SR:
Line 2a
Line 2b

+

Line 3b

+

Line 7a*

+

Investment Income =
*If line 7a is a loss, enter -0-.

Refunds for returns claiming the earned income credit

TIP can’t be issued before mid-February 2026. This delay
applies to the entire refund, not just the portion associated with the earned income credit.

Step 1

All Filers

1. If, in 2025:
• 3 or more children who have valid SSNs lived with you,
is the amount on Form 1040 or 1040-SR, line 11b, less
than $61,555 ($68,675 if married filing jointly)?
• 2 children who have valid SSNs lived with you, is the
amount on Form 1040 or 1040-SR, line 11b, less than
$57,310 ($64,430 if married filing jointly)?
• 1 child who has a valid SSN lived with you, is the
amount on Form 1040 or 1040-SR, line 11b, less than
$50,434 ($57,554 if married filing jointly)?
• No children who have valid SSNs lived with you, is the
amount on Form 1040 or 1040-SR, line 11b, less than
$19,104 ($26,214 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 2025 return (including extensions) that allows you to

Need more information or forms? Visit IRS.gov.

2. Is your investment income more than $11,950?
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 2025?
• You are filing Schedule E.
• You are reporting income from the rental of personal
property not used in a trade or business.
• You are filing Form 8814 (relating to election to report
child’s interest and dividends on your return).
• You have income or loss from a passive activity.
Yes. Use Worksheet 1
No. Go to Step 3.
in Pub. 596 to see if you
can take the credit.

41

TREASURY/IRS AND OMB USE ONLY DRAFT
Step 3

Qualifying Child
A qualifying child for the EIC 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

1. Do you have at least one child who meets the conditions to
be your qualifying child for the purpose of claiming the
EIC?
Yes. Continue
No. Skip questions 2
䊲
through 6; go to Step 4.
2. Are you filing a joint return for 2025?
Yes. Skip questions 3
No. Continue
䊲
through 6 and Step 4;
go to Step 5.

was ...
Under age 19 at the end of 2025 and younger than you
(or your spouse if filing jointly)
or

or
Any age and permanently and totally disabled (defined later). If the child is
permanently and totally disabled, check the “Permanently and totally
disabled” box on row (6) of the Dependents section on page 1 of Form 1040
or 1040-SR.
AND

Who isn't filing a joint return for 2025
or is filing a joint return for 2025 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 2025. If the
child lived with you in the United States for more than half of 2025, check
both boxes (box (a) and box (b)) on row (5) of the Dependents section on
page 1 of Form 1040 or 1040-SR. Also, make sure to check the box to the
right of the address block on page 1 of Form 1040 or 1040-SR. See Main
home and United States, later.

!

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.
CAUTION

TIP

If the child didn’t live with you for more than half of 2025 because of
a temporary absence, birth, death, placement with you for foster or adoption,
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 2025, see
Qualifying child of more than one person, later. If the child was married, see
Married child , later.
CAUTION

4. Did you and your spouse have the same principal residence
for the last 6 months of 2025?
Yes. Continue
No. Skip question 5; go
䊲
to question 6.
5. Are you legally separated according to your state law under
a written separation agreement or a decree of separate
maintenance and you lived apart from your spouse at the
end of 2025?
Yes. Continue
No. STOP
䊲

You can’t take the credit.

6. Could you be a qualifying child of another person for 2025?
(Check “No” if the other person isn't required to file, and
isn’t filing, a 2025 tax return or is filing a 2025 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Check the box in
Yes. STOP
the Dependents section
You can’t take the
that discusses the special
credit. Check the box on
rule for separated
line 27c.
spouses on page 1 of
Form 1040 or 1040-SR.
See Special rule for
separated spouses, later,
under Definitions and
Special Rules. Skip Step
4; go to Step 5.

Step 4

Filers Without a Qualifying
Child

1. Are you a married taxpayer whose filing status is married
filing separately or head of household?
No. Continue
Yes. STOP
You can’t take the
credit.

䊲

2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2025? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1960, and before January 2, 2001.) If your

42

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

Under age 24 at the end of 2025, a full-time student (defined later), and
younger than you (or your spouse if filing jointly). If the child is a full-time
student, check the “Full-time student” box on row (6) of the Dependents
section on page 1 of Form 1040 or 1040-SR

3. Are you a married taxpayer whose filing status is married
filing separately or head of household?
Yes. Continue
No. Skip questions 4
䊲
and 5; go to question 6.

TREASURY/IRS AND OMB USE ONLY DRAFT
spouse died in 2025 or if you are preparing a return for
someone who died in 2025, see Pub. 596 before you answer.
Yes. Continue
No. STOP
䊲

You can’t take the credit.

3. Was your main home, and your spouse’s if filing a joint
return, in the United States for more than half of 2025? Your
main home can be any location where you regularly live. If
your main home (and spouse’s if filing a joint return) was in
the United States for more than half of 2025, check the box
to the right of the address block on page 1 of Form 1040 or
1040–SR. See Main home and United States, later. Members
of the military stationed outside the United States, see
Members of the military, later, before you answer.
Yes. Continue
No. STOP
䊲

You can’t take the credit.
Check the box on
line 27c.

5. Could you be a qualifying child of another person for 2025?
(Check “No” if the other person isn’t required to file, and
isn’t filing, a 2025 tax return or is filing a 2025 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Continue
Yes. STOP
You can’t take the
credit. Check the box on
line 27c.

䊲

6. Can you be claimed as a dependent on someone else’s 2025
tax return? (If the person who could claim you on their 2025
tax return is not required to file, and isn’t filing a 2025 tax
return or is filing a 2025 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”)
No. Go to Step 5.
Yes. STOP
You can’t take the
credit.

Step 5

Earned Income

1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
No. Complete the
following worksheet.
Church employees,
whichever applies.

1.

2.

TIP
If you and your spouse both received Medicaid waiver
payments during the year, you and your spouse can make different
choices about including the full amount of your payments in earned
income. Enter only the amount of Medicaid waiver payments that you
or your spouse, if filing a joint return, do not want to include in earned
income. To include all nontaxable Medicaid waiver payment amounts in
earned income, enter -0-.
3. Subtract line 2 from line 1

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

3.

4. Enter all of your nontaxable combat pay if you elect
to include it in earned income. Also enter the amount
of your nontaxable combat pay on line 1i of Form
1040 or 1040-SR. See Combat pay,
nontaxable, later . . . . . . . . . . . . . . . . . . .
4.

DRAFT

DRAFT

4. Are you filing a joint return for 2025?
Yes. Skip questions 5
No. Continue
䊲
and 6; go to Step 5.

1. Enter the amount from Form 1040 or 1040-SR,
line 1z . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the Medicaid waiver payment amounts
excluded from income on Schedule 1, line 8s, unless
you choose to include these amounts in earned
income, in which case enter -0-. See the instructions
for Schedule 1, line 8s . . . . . . . . . . . . . . .

!

Electing to include nontaxable combat pay may increase or
decrease your EIC. Figure the credit with and without your nontaxable
combat pay before making the election.
5. Add lines 3 and 4.
This is your earned income . . . . . . . . . . . .
5.
CAUTION

2. Were you self-employed at any time in 2025, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you
filing Schedule C as a statutory employee?
Yes. Skip question 3
No. Continue
䊲
and Step 6; go to
Worksheet B.
3. If you have:
• 3 or more qualifying children who have valid SSNs, is
your earned income less than $61,555 ($68,675 if
married filing jointly)?
• 2 qualifying children who have valid SSNs, is your
earned income less than $57,310 ($64,430 if married
filing jointly)?
• 1 qualifying child who has a valid SSN, is your earned
income less than $50,434 ($57,554 if married filing
jointly)?
• No qualifying children who have valid SSNs, is your
earned income less than $19,104 ($26,214 if married
filing jointly)?
Yes. Go to Step 6.
No. STOP
You can’t take the credit.

Need more information or forms? Visit IRS.gov.

43

TREASURY/IRS AND OMB USE ONLY DRAFT
Step 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.

Line 27b
Check the box on line 27b if you are (1) a minister, member of a
religious order who has not taken a vow of poverty, or a Christian Science practitioner; and (2) filing Schedule SE and the
amount on line 2 of that schedule includes an amount that was
also reported on Form 1040 or 1040-SR, line 1z. See the instructions under Clergy, later, for how to determine the amount
of your earned income.

Line 27c

Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
Church employees. Determine how much of the amount on
Form 1040 or 1040-SR, line 1a, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on
Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of
the worksheet in Step 5 (instead of entering the actual amount
from Form 1040 or 1040-SR, line 1a). Be sure to answer “Yes”
to question 2 in Step 5.
Clergy. The following instructions apply to ministers, members
of religious orders who have not taken a vow of poverty, and
Christian Science practitioners. If you are filing Schedule SE
and the amount on line 2 of that schedule includes an amount
that was also reported on Form 1040 or 1040-SR, line 1z, do the
following.
1. Check the box on line 27b.
2. Determine how much of the amount on Form 1040 or
1040-SR, line 1z, was also reported on Schedule SE, Part I,
line 2.
3. Subtract that amount from the amount on Form 1040 or
1040-SR, line 1z. Enter the result on line 1 of the worksheet in
Step 5 (instead of entering the actual amount from Form 1040
or 1040-SR, line 1z).
4. Be sure to answer “Yes” to question 2 in Step 5.
Combat pay, nontaxable. If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub.
3. You can elect to include this pay in your earned income when
figuring the EIC. The amount of your nontaxable combat pay
should be shown in box 12 of Form(s) W-2 with code Q. If you
are filing a joint return and both you and your spouse received

44

!

If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 1i.

CAUTION

Credit figured by the IRS. To have the IRS figure your EIC,
do the following.
1. Enter “EIC” on the dotted line next to line 27a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income by entering that amount on line 1i.
See Combat pay, nontaxable, earlier.
3. If you have a qualifying child, complete and attach
Schedule EIC. If your EIC for a year after 1996 was reduced or
disallowed, see Form 8862, who must file, later.
Exception to time lived with you. Temporary absences by you
or the child for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see
Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to
have lived with you for more than half of 2025 if the child was
born or died in 2025 and your home was this child’s home for
more than half the time the child was alive in 2025 or, if you
adopted the child in 2025, the child was lawfully placed with
you for legal adoption by you in 2025, or if the child was an eligible foster child placed with you during 2025 and your main
home was the child’s main home for more than half the time
since the child was adopted or placed with you in 2025.
Form 4797 filers. If the amount on Form 1040 or 1040-SR,
line 7a, 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.
• 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.

Need more information or forms? Visit IRS.gov.

DRAFT

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Check the box on line 27c if you do not want to claim the
earned income credit or if you have been instructed to check the
box in the instructions for line 27a.

nontaxable combat pay, you can each make your own election.
In other words, if one of you makes the election, the other one
can also make it but doesn’t have to.

TREASURY/IRS AND OMB USE ONLY DRAFT

Main home. Your main home may be your house, apartment,
mobile home, shelter, temporary lodging, or other location and
doesn’t need to be the same physical location throughout 2025.
You don’t need a permanent address.
Married child. A child who was married at the end of 2025 is
a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child as your dependent except for the special rule for Children of divorced or
separated parents under Who Qualifies as Your Dependent, earlier.
Members of the military. If you were on extended active duty
outside the United States, your main home is considered to be in
the United States during that duty period. Extended active duty
is military duty ordered for an indefinite period or for a period
of more than 90 days. Once you begin serving extended active
duty, you are considered to be on extended active duty even if
you don’t serve more than 90 days.
Nonresident aliens. If you checked the box in the Filing Status
section to treat a nonresident alien or dual-status alien spouse as
a U.S. resident for the entire year, go to Step 2. Otherwise, stop;
you can’t take the EIC. Check the box on line 27c. See Nonresident aliens and dual-status aliens, earlier.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2025, 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.
Special rule for separated spouses. If you are married, but not
filing a joint return, had a qualifying child who lived with you
in the United States for more than half of 2025, and either of the
following apply, you can claim the EIC if:
• You lived apart from your spouse for the last 6 months of
2025, or
• You are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you didn’t live in the same household as your
spouse at the end of 2025.
If you meet these requirements, make sure you check the box in
the Dependents section that discusses the special rule for separated spouses on page 1 of Form 1040 or 1040-SR.
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.

Need more information or forms? Visit IRS.gov.

1. Child tax credit, credit for other dependents, and additional child tax credit (lines 19 and 28).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 2).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 27a).
No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
For purposes of these rules, the term “parent” means a biological or adoptive parent of an individual. It doesn’t include a stepparent or foster parent unless that person has adopted the individual.
• If only one of the persons is the child’s parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2025. 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 2025.
• 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 2025.
• 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 2025, 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 child, Lee, meets the conditions to be a qualifying child for both you and your parent. Lee doesn’t meet the
conditions to be a qualifying child of any other person, including Lee’s other parent. Under the rules just described, you can
claim Lee as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your parent can’t
claim any of the five tax benefits listed here based on Lee.
However, if your parent’s AGI is higher than yours and you
don’t claim Lee as a qualifying child, Lee is the qualifying child
of your parent.
For more details and examples, see Pub. 596.
Social security number (SSN). For the EIC, a valid SSN is a
number issued by the Social Security Administration unless
“Not Valid for Employment” is printed on the social security
card and the number was issued solely to allow the recipient of
the SSN to apply for or receive a federally funded benefit. If
“Not Valid for Employment” is printed on the social security

45

DRAFT

DRAFT

Full-time student. A full-time student is a child who during
any part of 5 calendar months of 2025 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.

TREASURY/IRS AND OMB USE ONLY DRAFT
card and the cardholder’s immigration status has changed so
that they are now a U.S. citizen or permanent resident, ask the
SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed
on your social security card, your SSN is valid for EIC purposes
only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number
(SSN) near the beginning of these instructions. If you won’t
have an SSN by the date your return is due, see What if You
Can’t File on Time?
If you didn’t have an SSN issued on or before the due date of
your 2025 return (including extensions), you can’t claim the
EIC on your original or an amended 2025 return. If a child
didn’t have an SSN issued on or before the due date of your return (including extensions), you can’t count that child as a qualifying child in figuring the amount of the EIC on your original
or an amended 2025 return.

ritories. If you are a member of the military stationed outside
the United States, see Members of the military, earlier.
Welfare benefits, effect of credit on. Any refund you receive
as a result of taking the EIC can’t be counted as income when
determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under
any federal program or under any state or local program financed in whole or in part with federal funds. These programs
include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In
addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it.
Check with your local benefit coordinator to find out if your refund will affect your benefits.

DRAFT

DRAFT

United States. The United States means the 50 states and the
District of Columbia. It doesn’t include Puerto Rico or U.S. ter-

46

Need more information or forms? Visit IRS.gov.

TREASURY/IRS AND OMB USE ONLY DRAFT
Worksheet

A—2025 EIC—Line 27a

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 qualifying children you have who
have valid SSNs as defined earlier. Enter the credit here.

1

2

STOP

If line 2 is zero,
You can’t take the credit.
Check the box on Form 1040 or 1040-SR, line 27c.
3.

Enter the amount from Form 1040 or 1040-SR, line 11b.

4.

Are the amounts on lines 3 and 1 the same?

3

DRAFT

No.
5.

Part 2

Your Earned
Income Credit

Go to line 5.

If you have:
No qualifying children who have valid SSNs, is the amount on line
3 less than $10,620 ($17,730 if married filing jointly)?
● 1 or more qualifying children who have valid SSNs, is the amount
on line 3 less than $23,350 ($30,470 if married filing jointly)?
●

Filers Who
Answered
“No” on
Line 4

Part 3

DRAFT

Yes. Skip line 5; enter the amount from line 2 on line 6.

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 qualifying children you have who
have valid SSNs. 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 or 1040-SR,
line 27a.

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

CAUTION

1040 or
1040-SR

EIC

10o4r0

R

1040-S

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 2025.

Need more information or forms? Visit IRS.gov.

47

TREASURY/IRS AND OMB USE ONLY DRAFT
Worksheet

B—2025 EIC—Line 27a

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

DRAFT

For example, your
net earnings from
self-employment
were less than $400.

b. Enter any amount from Schedule SE, Part I, line 4b and line 5a.

+ 1b

c. Combine lines 1a and 1b.

= 1c

d. Enter the amount from Schedule SE, Part I, line 13.

–

e. Subtract line 1d from line 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*.

2a

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

+ 2b

c. Combine lines 2a and 2b.

= 2c

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

Part 3

Statutory Employees
Filing Schedule C
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, 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,
27c.
5.

STOP

3

4b

You can’t take the credit. Check the box on Form 1040 or 1040-SR, line

If you have:
● 3 or more qualifying children who have valid SSNs, is line 4b less than $61,555 ($68,675 if married
filing jointly)?
● 2 qualifying children who have valid SSNs, is line 4b less than $57,310 ($64,430 if married filing jointly)?
● 1 qualifying child who has a valid SSN, is line 4b less than $50,434 ($57,554 if married filing jointly)?
● No qualifying children who have valid SSNs, is line 4b less than $19,104 ($26,214 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.

48

STOP

You can’t take the credit. Check the box on Form 1040 or 1040-SR, line 27c.

Need more information or forms? Visit IRS.gov.

DRAFT

Self-Employed
NOT Required
To File
Schedule SE

1a

1a. Enter the amount from Schedule SE, Part I, line 3.

TREASURY/IRS AND OMB USE ONLY DRAFT
Worksheet

B —2025 EIC—Line 27a—Continued

Part 5

All Filers Using
Worksheet B

Keep for Your Records

6

6.

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

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 qualifying children you have who have valid SSNs. Enter
the credit here.

7

If line 7 is zero, STOP You can’t take the credit.
Check the box on Form 1040 or 1040-SR, line 27c.
8.

Enter the amount from Form 1040 or 1040-SR,
line 11b.

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.

Part 6

10.

Filers Who
Answered
“No” on
Line 9

DRAFT

DRAFT

No. Go to line 10.
If you have:
● No qualifying children who have valid SSNs, is the amount on line 8
less than $10,620 ($17,730 if married filing jointly)?
● 1 or more qualifying children who have valid SSNs, is the amount on
line 8 less than $23,350 ($30,470 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 qualifying children you have who have valid
SSNs. Enter the credit here.
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.

Part 7

Your Earned
Income Credit

11.

10

This is your earned income credit.

11

Reminder—

Enter this amount on
Form 1040 or 1040-SR,
line 27a.

If you have a qualifying child, complete and attach Schedule EIC. 1040 or
1040-SR

EIC

CAUTION

10o4r0

1040-S

R

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 2025.

Need more information or forms? Visit IRS.gov.

49

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 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 who have valid SSNs as
defined earlier. 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 who has a valid SSN, and the
amount you are looking up from
your EIC Worksheet is $2,455, you
would enter $842.

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

2,400
2,450

★

1

But less
than

2

3

0

1

2

3

2,450
2,500

186
189

825
842

970
990

1,091
1,114

And your filing status is–

Married filing jointly and you
have–

Your credit is–

1
Your credit is—

2

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

3

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

Your credit is–

At least

But less
than

1

2

3

Married filing jointly and you
have–
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

Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

50

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

At least

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 surviving spouse and
the number of children you have is—

TREASURY/IRS AND OMB USE ONLY DRAFT
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 surviving
spouse★ and you have–
0

★

But less
than

1

2

3

0

Your credit is–

1

2

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

0

3

Your credit is–

Single, head of household,
or qualifying surviving
spouse★ and you have–

At least

But less
than

1

2

3

Married filing jointly and you
have–
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

649
649
649
649

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

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

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

649
649
649
649

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

649
649
649
649

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

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

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

649
649
649
649

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

649
649
649
649

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

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

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

649
649
649
649

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

649
649
649
649

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

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

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

649
649
649
649

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

649
649
649
649

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

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

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

649
649
649
649

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
518

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
518

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

649
649
649
649

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

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

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

649
649
649
649

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

522
526
530
534

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

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

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

522
526
530
534

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

649
649
649
649

3,409
3,426
3,443
3,460

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

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

649
649
649
649

3,409
3,426
3,443
3,460

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

537
541
545
549

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

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

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

537
541
545
549

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

649
649
649
649

3,477
3,494
3,511
3,528

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

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

649
649
649
649

3,477
3,494
3,511
3,528

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

553
557
560
564

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

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

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

553
557
560
564

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

649
649
649
649

3,545
3,562
3,579
3,596

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

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

649
649
649
649

3,545
3,562
3,579
3,596

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

568
572
576
579

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

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

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

568
572
576
579

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

649
645
641
637

3,613
3,630
3,647
3,664

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

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

649
649
649
649

3,613
3,630
3,647
3,664

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

583
587
591
595

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

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

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

583
587
591
595

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

633
629
626
622

3,681
3,698
3,715
3,732

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

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

649
649
649
649

3,681
3,698
3,715
3,732

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

599
602
606
610

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

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

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

599
602
606
610

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

618
614
610
607

3,749
3,766
3,783
3,800

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

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

649
649
649
649

3,749
3,766
3,783
3,800

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

614
618
622
625

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

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

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

614
618
622
625

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

603
599
595
591

3,817
3,834
3,851
3,868

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

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

649
649
649
649

3,817
3,834
3,851
3,868

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

629
633
637
641

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

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

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

629
633
637
641

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

587
584
580
576

3,885
3,902
3,919
3,936

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

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

649
649
649
649

3,885
3,902
3,919
3,936

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

645
649
649
649

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

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

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

645
649
649
649

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

572
568
564
561

3,953
3,970
3,987
4,004

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

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

649
649
649
649

3,953
3,970
3,987
4,004

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

649
649
649
649

2,933
2,950
2,967
2,984

3,450
3,470
3,490
3,510

3,881
3,904
3,926
3,949

649
649
649
649

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

557
553
549
545

4,021
4,038
4,055
4,072

4,730
4,750
4,770
4,790

5,321
5,344
5,366
5,389

649
649
649
649

4,021
4,038
4,055
4,072

4,730
4,750
4,770
4,790

5,321
5,344
5,366
5,389

Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

Need more information or forms? Visit IRS.gov.

51

DRAFT

DRAFT

At least

And your filing status is–

Married filing jointly and you
have–

TREASURY/IRS AND OMB USE ONLY DRAFT
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 surviving
spouse★ and you have–
0

★

But less
than

1

2

3

0

Your credit is–

1

2

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

0

3

Your credit is–

Single, head of household,
or qualifying surviving
spouse★ and you have–

At least

1

But less
than

2

3

Married filing jointly and you
have–
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

542
538
534
530

4,089
4,106
4,123
4,140

4,810
4,830
4,850
4,870

5,411
5,434
5,456
5,479

649
649
649
649

4,089
4,106
4,123
4,140

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

297
293
289
285

4,328
4,328
4,328
4,328

6,090
6,110
6,130
6,150

6,851
6,874
6,896
6,919

649
649
649
649

4,328
4,328
4,328
4,328

6,090
6,110
6,130
6,150

6,851
6,874
6,896
6,919

12,200
12,250
12,300
12,350

12,250
12,300
12,350
12,400

526
522
519
515

4,157
4,174
4,191
4,208

4,890
4,910
4,930
4,950

5,501
5,524
5,546
5,569

649
649
649
649

4,157
4,174
4,191
4,208

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

281
278
274
270

4,328
4,328
4,328
4,328

6,170
6,190
6,210
6,230

6,941
6,964
6,986
7,009

649
649
649
649

4,328
4,328
4,328
4,328

6,170
6,190
6,210
6,230

6,941
6,964
6,986
7,009

12,400
12,450
12,500
12,550

12,450
12,500
12,550
12,600

511
507
503
499

4,225
4,242
4,259
4,276

4,970
4,990
5,010
5,030

5,591
5,614
5,636
5,659

649
649
649
649

4,225
4,242
4,259
4,276

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

266
262
258
255

4,328
4,328
4,328
4,328

6,250
6,270
6,290
6,310

7,031
7,054
7,076
7,099

649
649
649
649

4,328
4,328
4,328
4,328

6,250
6,270
6,290
6,310

7,031
7,054
7,076
7,099

12,600
12,650
12,700
12,750

12,650
12,700
12,750
12,800

496
492
488
484

4,293
4,310
4,328
4,328

5,050
5,070
5,090
5,110

5,681
5,704
5,726
5,749

649
649
649
649

4,293
4,310
4,328
4,328

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

251
247
243
239

4,328
4,328
4,328
4,328

6,330
6,350
6,370
6,390

7,121
7,144
7,166
7,189

649
649
649
649

4,328
4,328
4,328
4,328

6,330
6,350
6,370
6,390

7,121
7,144
7,166
7,189

12,800
12,850
12,900
12,950

12,850
12,900
12,950
13,000

480
476
473
469

4,328
4,328
4,328
4,328

5,130
5,150
5,170
5,190

5,771
5,794
5,816
5,839

649
649
649
649

4,328
4,328
4,328
4,328

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

236
232
228
224

4,328
4,328
4,328
4,328

6,410
6,430
6,450
6,470

7,211
7,234
7,256
7,279

649
649
649
649

4,328
4,328
4,328
4,328

6,410
6,430
6,450
6,470

7,211
7,234
7,256
7,279

13,000
13,050
13,100
13,150

13,050
13,100
13,150
13,200

465
461
457
454

4,328
4,328
4,328
4,328

5,210
5,230
5,250
5,270

5,861
5,884
5,906
5,929

649
649
649
649

4,328
4,328
4,328
4,328

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

220
216
213
209

4,328
4,328
4,328
4,328

6,490
6,510
6,530
6,550

7,301
7,324
7,346
7,369

649
649
649
649

4,328
4,328
4,328
4,328

6,490
6,510
6,530
6,550

7,301
7,324
7,346
7,369

13,200
13,250
13,300
13,350

13,250
13,300
13,350
13,400

450
446
442
438

4,328
4,328
4,328
4,328

5,290
5,310
5,330
5,350

5,951
5,974
5,996
6,019

649
649
649
649

4,328
4,328
4,328
4,328

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

205
201
197
193

4,328
4,328
4,328
4,328

6,570
6,590
6,610
6,630

7,391
7,414
7,436
7,459

649
649
649
649

4,328
4,328
4,328
4,328

6,570
6,590
6,610
6,630

7,391
7,414
7,436
7,459

13,400
13,450
13,500
13,550

13,450
13,500
13,550
13,600

434
431
427
423

4,328
4,328
4,328
4,328

5,370
5,390
5,410
5,430

6,041
6,064
6,086
6,109

649
649
649
649

4,328
4,328
4,328
4,328

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

190
186
182
178

4,328
4,328
4,328
4,328

6,650
6,670
6,690
6,710

7,481
7,504
7,526
7,549

649
649
649
649

4,328
4,328
4,328
4,328

6,650
6,670
6,690
6,710

7,481
7,504
7,526
7,549

13,600
13,650
13,700
13,750

13,650
13,700
13,750
13,800

419
415
411
408

4,328
4,328
4,328
4,328

5,450
5,470
5,490
5,510

6,131
6,154
6,176
6,199

649
649
649
649

4,328
4,328
4,328
4,328

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

174
170
167
163

4,328
4,328
4,328
4,328

6,730
6,750
6,770
6,790

7,571
7,594
7,616
7,639

649
649
649
649

4,328
4,328
4,328
4,328

6,730
6,750
6,770
6,790

7,571
7,594
7,616
7,639

13,800
13,850
13,900
13,950

13,850
13,900
13,950
14,000

404
400
396
392

4,328
4,328
4,328
4,328

5,530
5,550
5,570
5,590

6,221
6,244
6,266
6,289

649
649
649
649

4,328
4,328
4,328
4,328

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

159
155
151
148

4,328
4,328
4,328
4,328

6,810
6,830
6,850
6,870

7,661
7,684
7,706
7,729

649
649
649
649

4,328
4,328
4,328
4,328

6,810
6,830
6,850
6,870

7,661
7,684
7,706
7,729

14,000
14,050
14,100
14,150

14,050
14,100
14,150
14,200

389
385
381
377

4,328
4,328
4,328
4,328

5,610
5,630
5,650
5,670

6,311
6,334
6,356
6,379

649
649
649
649

4,328
4,328
4,328
4,328

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

144
140
136
132

4,328
4,328
4,328
4,328

6,890
6,910
6,930
6,950

7,751
7,774
7,796
7,819

649
649
649
649

4,328
4,328
4,328
4,328

6,890
6,910
6,930
6,950

7,751
7,774
7,796
7,819

14,200
14,250
14,300
14,350

14,250
14,300
14,350
14,400

373
369
366
362

4,328
4,328
4,328
4,328

5,690
5,710
5,730
5,750

6,401
6,424
6,446
6,469

649
649
649
649

4,328
4,328
4,328
4,328

5,690
5,710
5,730
5,750

6,401
6,424
6,446
6,469

17,400
17,450
17,500
17,550

17,450
17,500
17,550
17,600

128
125
121
117

4,328
4,328
4,328
4,328

6,970
6,990
7,010
7,030

7,841
7,864
7,886
7,909

649
649
649
649

4,328
4,328
4,328
4,328

6,970
6,990
7,010
7,030

7,841
7,864
7,886
7,909

14,400
14,450
14,500
14,550

14,450
14,500
14,550
14,600

358
354
350
346

4,328
4,328
4,328
4,328

5,770
5,790
5,810
5,830

6,491
6,514
6,536
6,559

649
649
649
649

4,328
4,328
4,328
4,328

5,770
5,790
5,810
5,830

6,491
6,514
6,536
6,559

17,600
17,650
17,700
17,750

17,650
17,700
17,750
17,800

113
109
105
102

4,328
4,328
4,328
4,328

7,050
7,070
7,090
7,110

7,931
7,954
7,976
7,999

649
649
649
646

4,328
4,328
4,328
4,328

7,050
7,070
7,090
7,110

7,931
7,954
7,976
7,999

14,600
14,650
14,700
14,750

14,650
14,700
14,750
14,800

343
339
335
331

4,328
4,328
4,328
4,328

5,850
5,870
5,890
5,910

6,581
6,604
6,626
6,649

649
649
649
649

4,328
4,328
4,328
4,328

5,850
5,870
5,890
5,910

6,581
6,604
6,626
6,649

17,800
17,850
17,900
17,950

17,850
17,900
17,950
18,000

98
94
90
86

4,328
4,328
4,328
4,328

7,130
7,152
7,152
7,152

8,021
8,046
8,046
8,046

642
638
634
630

4,328
4,328
4,328
4,328

7,130
7,152
7,152
7,152

8,021
8,046
8,046
8,046

14,800
14,850
14,900
14,950

14,850
14,900
14,950
15,000

327
323
320
316

4,328
4,328
4,328
4,328

5,930
5,950
5,970
5,990

6,671
6,694
6,716
6,739

649
649
649
649

4,328
4,328
4,328
4,328

5,930
5,950
5,970
5,990

6,671
6,694
6,716
6,739

18,000
18,050
18,100
18,150

18,050
18,100
18,150
18,200

83
79
75
71

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

626
623
619
615

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

15,000
15,050
15,100
15,150

15,050
15,100
15,150
15,200

312
308
304
301

4,328
4,328
4,328
4,328

6,010
6,030
6,050
6,070

6,761
6,784
6,806
6,829

649
649
649
649

4,328
4,328
4,328
4,328

6,010
6,030
6,050
6,070

6,761
6,784
6,806
6,829

18,200
18,250
18,300
18,350

18,250
18,300
18,350
18,400

67
63
60
56

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

611
607
603
600

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

52

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

At least

And your filing status is–

Married filing jointly and you
have–

TREASURY/IRS AND OMB USE ONLY DRAFT
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 surviving
spouse★ and you have–
0

*

1

But less
than

2

3

0

Your credit is–

1

2

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

0

3

Your credit is–

Single, head of household,
or qualifying surviving
spouse★ and you have–

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

Your credit is–

1

2

3

Your credit is–

18,400
18,450
18,500
18,550

18,450
18,500
18,550
18,600

52
48
44
40

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

596
592
588
584

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

21,600
21,650
21,700
21,750

21,650
21,700
21,750
21,800

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

351
347
343
340

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

18,600
18,650
18,700
18,750

18,650
18,700
18,750
18,800

37
33
29
25

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

581
577
573
569

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

21,800
21,850
21,900
21,950

21,850
21,900
21,950
22,000

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

336
332
328
324

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

18,800
18,850
18,900
18,950

18,850
18,900
18,950
19,000

21
17
14
10

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

565
561
558
554

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

22,000
22,050
22,100
22,150

22,050
22,100
22,150
22,200

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

320
317
313
309

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

19,000
19,050
19,100
19,150

19,050
19,100
19,150
19,200

6
2
*
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

550
546
542
538

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

22,200
22,250
22,300
22,350

22,250
22,300
22,350
22,400

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

305
301
297
294

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

19,200
19,250
19,300
19,350

19,250
19,300
19,350
19,400

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

535
531
527
523

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

22,400
22,450
22,500
22,550

22,450
22,500
22,550
22,600

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

290
286
282
278

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

19,400
19,450
19,500
19,550

19,450
19,500
19,550
19,600

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

519
516
512
508

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

22,600
22,650
22,700
22,750

22,650
22,700
22,750
22,800

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

275
271
267
263

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

19,600
19,650
19,700
19,750

19,650
19,700
19,750
19,800

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

504
500
496
493

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

22,800
22,850
22,900
22,950

22,850
22,900
22,950
23,000

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

259
255
252
248

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

19,800
19,850
19,900
19,950

19,850
19,900
19,950
20,000

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

489
485
481
477

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

23,000
23,050
23,100
23,150

23,050
23,100
23,150
23,200

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

244
240
236
232

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

20,000
20,050
20,100
20,150

20,050
20,100
20,150
20,200

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

473
470
466
462

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

23,200
23,250
23,300
23,350

23,250
23,300
23,350
23,400

0
0
0
0

4,328
4,328
4,328
4,324

7,152
7,152
7,152
7,147

8,046
8,046
8,046
8,041

229
225
221
217

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

20,200
20,250
20,300
20,350

20,250
20,300
20,350
20,400

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

458
454
450
447

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

23,400
23,450
23,500
23,550

23,450
23,500
23,550
23,600

0
0
0
0

4,316
4,308
4,300
4,292

7,136
7,126
7,115
7,105

8,030
8,020
8,009
7,999

213
210
206
202

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

20,400
20,450
20,500
20,550

20,450
20,500
20,550
20,600

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

443
439
435
431

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

23,600
23,650
23,700
23,750

23,650
23,700
23,750
23,800

0
0
0
0

4,284
4,276
4,268
4,260

7,094
7,084
7,073
7,062

7,988
7,978
7,967
7,956

198
194
190
187

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

20,600
20,650
20,700
20,750

20,650
20,700
20,750
20,800

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

428
424
420
416

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

23,800
23,850
23,900
23,950

23,850
23,900
23,950
24,000

0
0
0
0

4,252
4,244
4,236
4,228

7,052
7,041
7,031
7,020

7,946
7,935
7,925
7,914

183
179
175
171

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

20,800
20,850
20,900
20,950

20,850
20,900
20,950
21,000

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

412
408
405
401

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

24,000
24,050
24,100
24,150

24,050
24,100
24,150
24,200

0
0
0
0

4,220
4,212
4,204
4,196

7,010
6,999
6,989
6,978

7,904
7,893
7,883
7,872

167
164
160
156

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

21,000
21,050
21,100
21,150

21,050
21,100
21,150
21,200

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

397
393
389
385

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

24,200
24,250
24,300
24,350

24,250
24,300
24,350
24,400

0
0
0
0

4,188
4,180
4,172
4,164

6,968
6,957
6,947
6,936

7,862
7,851
7,841
7,830

152
148
144
141

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

21,200
21,250
21,300
21,350

21,250
21,300
21,350
21,400

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

382
378
374
370

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

24,400
24,450
24,500
24,550

24,450
24,500
24,550
24,600

0
0
0
0

4,156
4,148
4,140
4,132

6,926
6,915
6,905
6,894

7,820
7,809
7,799
7,788

137
133
129
125

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

21,400
21,450
21,500
21,550

21,450
21,500
21,550
21,600

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

366
363
359
355

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

24,600
24,650
24,700
24,750

24,650
24,700
24,750
24,800

0
0
0
0

4,124
4,116
4,108
4,100

6,883
6,873
6,862
6,852

7,777
7,767
7,756
7,746

122
118
114
110

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
If the amount you are looking up from the worksheet is at least $19,100 but less than $19,104, and you have no qualifying children who have valid
SSNs, your credit is $0.
If the amount you are looking up from the worksheet is $19,104 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.

(Continued)

Need more information or forms? Visit IRS.gov.

53

DRAFT

DRAFT

At least

And your filing status is–

Married filing jointly and you
have–

TREASURY/IRS AND OMB USE ONLY DRAFT
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 surviving
spouse★ and you have–
0

*

1

But less
than

2

3

0

1

Your credit is–

2

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

0

3

Your credit is–

Single, head of household,
or qualifying surviving
spouse★ and you have–

At least

1

But less
than

2

3

Married filing jointly and you
have–
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

4,092
4,084
4,076
4,068

6,841
6,831
6,820
6,810

7,735
7,725
7,714
7,704

106
102
99
95

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

28,000
28,050
28,100
28,150

28,050
28,100
28,150
28,200

0
0
0
0

3,581
3,573
3,565
3,557

6,167
6,157
6,146
6,136

7,061
7,051
7,040
7,030

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

25,000
25,050
25,100
25,150

25,050
25,100
25,150
25,200

0
0
0
0

4,060
4,052
4,044
4,036

6,799
6,789
6,778
6,768

7,693
7,683
7,672
7,662

91
87
83
79

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

28,200
28,250
28,300
28,350

28,250
28,300
28,350
28,400

0
0
0
0

3,549
3,541
3,533
3,525

6,125
6,115
6,104
6,094

7,019
7,009
6,998
6,988

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

25,200
25,250
25,300
25,350

25,250
25,300
25,350
25,400

0
0
0
0

4,028
4,020
4,012
4,004

6,757
6,747
6,736
6,726

7,651
7,641
7,630
7,620

76
72
68
64

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

28,400
28,450
28,500
28,550

28,450
28,500
28,550
28,600

0
0
0
0

3,517
3,509
3,501
3,493

6,083
6,073
6,062
6,052

6,977
6,967
6,956
6,946

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

25,400
25,450
25,500
25,550

25,450
25,500
25,550
25,600

0
0
0
0

3,996
3,988
3,980
3,972

6,715
6,704
6,694
6,683

7,609
7,598
7,588
7,577

60
57
53
49

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

28,600
28,650
28,700
28,750

28,650
28,700
28,750
28,800

0
0
0
0

3,485
3,477
3,469
3,461

6,041
6,031
6,020
6,009

6,935
6,925
6,914
6,903

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

25,600
25,650
25,700
25,750

25,650
25,700
25,750
25,800

0
0
0
0

3,964
3,956
3,948
3,940

6,673
6,662
6,652
6,641

7,567
7,556
7,546
7,535

45
41
37
34

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

28,800
28,850
28,900
28,950

28,850
28,900
28,950
29,000

0
0
0
0

3,453
3,445
3,437
3,429

5,999
5,988
5,978
5,967

6,893
6,882
6,872
6,861

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

25,800
25,850
25,900
25,950

25,850
25,900
25,950
26,000

0
0
0
0

3,932
3,925
3,917
3,909

6,631
6,620
6,610
6,599

7,525
7,514
7,504
7,493

30
26
22
18

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

29,000
29,050
29,100
29,150

29,050
29,100
29,150
29,200

0
0
0
0

3,421
3,413
3,405
3,397

5,957
5,946
5,936
5,925

6,851
6,840
6,830
6,819

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

26,000
26,050
26,100
26,150

26,050
26,100
26,150
26,200

0
0
0
0

3,901
3,893
3,885
3,877

6,589
6,578
6,568
6,557

7,483
7,472
7,462
7,451

14
11
7
3

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

29,200
29,250
29,300
29,350

29,250
29,300
29,350
29,400

0
0
0
0

3,389
3,381
3,373
3,365

5,915
5,904
5,894
5,883

6,809
6,798
6,788
6,777

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

26,200
26,250
26,300
26,350

26,250
26,300
26,350
26,400

0
0
0
0

3,869
3,861
3,853
3,845

6,547
6,536
6,525
6,515

7,441
7,430
7,419
7,409

*
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

29,400
29,450
29,500
29,550

29,450
29,500
29,550
29,600

0
0
0
0

3,357
3,349
3,341
3,333

5,873
5,862
5,852
5,841

6,767
6,756
6,746
6,735

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

26,400
26,450
26,500
26,550

26,450
26,500
26,550
26,600

0
0
0
0

3,837
3,829
3,821
3,813

6,504
6,494
6,483
6,473

7,398
7,388
7,377
7,367

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

29,600
29,650
29,700
29,750

29,650
29,700
29,750
29,800

0
0
0
0

3,325
3,317
3,309
3,301

5,830
5,820
5,809
5,799

6,724
6,714
6,703
6,693

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

26,600
26,650
26,700
26,750

26,650
26,700
26,750
26,800

0
0
0
0

3,805
3,797
3,789
3,781

6,462
6,452
6,441
6,431

7,356
7,346
7,335
7,325

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

29,800
29,850
29,900
29,950

29,850
29,900
29,950
30,000

0
0
0
0

3,293
3,285
3,277
3,269

5,788
5,778
5,767
5,757

6,682
6,672
6,661
6,651

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

26,800
26,850
26,900
26,950

26,850
26,900
26,950
27,000

0
0
0
0

3,773
3,765
3,757
3,749

6,420
6,410
6,399
6,389

7,314
7,304
7,293
7,283

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

30,000
30,050
30,100
30,150

30,050
30,100
30,150
30,200

0
0
0
0

3,261
3,253
3,245
3,237

5,746
5,736
5,725
5,715

6,640
6,630
6,619
6,609

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

27,000
27,050
27,100
27,150

27,050
27,100
27,150
27,200

0
0
0
0

3,741
3,733
3,725
3,717

6,378
6,368
6,357
6,346

7,272
7,262
7,251
7,240

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

30,200
30,250
30,300
30,350

30,250
30,300
30,350
30,400

0
0
0
0

3,229
3,221
3,213
3,205

5,704
5,694
5,683
5,673

6,598
6,588
6,577
6,567

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

27,200
27,250
27,300
27,350

27,250
27,300
27,350
27,400

0
0
0
0

3,709
3,701
3,693
3,685

6,336
6,325
6,315
6,304

7,230
7,219
7,209
7,198

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

30,400
30,450
30,500
30,550

30,450
30,500
30,550
30,600

0
0
0
0

3,197
3,189
3,181
3,173

5,662
5,651
5,641
5,630

6,556
6,545
6,535
6,524

0
0
0
0

4,328
4,328
4,319
4,311

7,152
7,152
7,140
7,130

8,046
8,046
8,034
8,024

27,400
27,450
27,500
27,550

27,450
27,500
27,550
27,600

0
0
0
0

3,677
3,669
3,661
3,653

6,294
6,283
6,273
6,262

7,188
7,177
7,167
7,156

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

30,600
30,650
30,700
30,750

30,650
30,700
30,750
30,800

0
0
0
0

3,165
3,157
3,149
3,141

5,620
5,609
5,599
5,588

6,514
6,503
6,493
6,482

0
0
0
0

4,303
4,295
4,287
4,279

7,119
7,109
7,098
7,088

8,013
8,003
7,992
7,982

27,600
27,650
27,700
27,750

27,650
27,700
27,750
27,800

0
0
0
0

3,645
3,637
3,629
3,621

6,252
6,241
6,231
6,220

7,146
7,135
7,125
7,114

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

30,800
30,850
30,900
30,950

30,850
30,900
30,950
31,000

0
0
0
0

3,133
3,126
3,118
3,110

5,578
5,567
5,557
5,546

6,472
6,461
6,451
6,440

0
0
0
0

4,271
4,263
4,255
4,247

7,077
7,067
7,056
7,046

7,971
7,961
7,950
7,940

27,800
27,850
27,900
27,950

27,850
27,900
27,950
28,000

0
0
0
0

3,613
3,605
3,597
3,589

6,210
6,199
6,189
6,178

7,104
7,093
7,083
7,072

0
0
0
0

4,328
4,328
4,328
4,328

7,152
7,152
7,152
7,152

8,046
8,046
8,046
8,046

31,000
31,050
31,100
31,150

31,050
31,100
31,150
31,200

0
0
0
0

3,102
3,094
3,086
3,078

5,536
5,525
5,515
5,504

6,430
6,419
6,409
6,398

0
0
0
0

4,239
4,231
4,223
4,215

7,035
7,025
7,014
7,004

7,929
7,919
7,908
7,898

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
If the amount you are looking up from the worksheet is at least $26,200 but less than $26,214, and you have no qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $26,214 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.

(Continued)

54

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

At least

And your filing status is–

Married filing jointly and you
have–

TREASURY/IRS AND OMB USE ONLY DRAFT
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 surviving
spouse★ and you have–
0

★

1

But less
than

2

3

0

1

Your credit is–

2

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

0

3

Your credit is–

Single, head of household,
or qualifying surviving
spouse★ and you have–

At least

1

But less
than

2

3

Married filing jointly and you
have–
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

3,070
3,062
3,054
3,046

5,494
5,483
5,472
5,462

6,388
6,377
6,366
6,356

0
0
0
0

4,207
4,199
4,191
4,183

6,993
6,982
6,972
6,961

7,887
7,876
7,866
7,855

34,400
34,450
34,500
34,550

34,450
34,500
34,550
34,600

0
0
0
0

2,558
2,550
2,542
2,534

4,820
4,809
4,799
4,788

5,714
5,703
5,693
5,682

0
0
0
0

3,696
3,688
3,680
3,672

6,319
6,309
6,298
6,287

7,213
7,203
7,192
7,181

31,400
31,450
31,500
31,550

31,450
31,500
31,550
31,600

0
0
0
0

3,038
3,030
3,022
3,014

5,451
5,441
5,430
5,420

6,345
6,335
6,324
6,314

0
0
0
0

4,175
4,167
4,159
4,151

6,951
6,940
6,930
6,919

7,845
7,834
7,824
7,813

34,600
34,650
34,700
34,750

34,650
34,700
34,750
34,800

0
0
0
0

2,526
2,518
2,510
2,502

4,777
4,767
4,756
4,746

5,671
5,661
5,650
5,640

0
0
0
0

3,664
3,656
3,648
3,640

6,277
6,266
6,256
6,245

7,171
7,160
7,150
7,139

31,600
31,650
31,700
31,750

31,650
31,700
31,750
31,800

0
0
0
0

3,006
2,998
2,990
2,982

5,409
5,399
5,388
5,378

6,303
6,293
6,282
6,272

0
0
0
0

4,143
4,135
4,127
4,119

6,909
6,898
6,888
6,877

7,803
7,792
7,782
7,771

34,800
34,850
34,900
34,950

34,850
34,900
34,950
35,000

0
0
0
0

2,494
2,486
2,478
2,470

4,735
4,725
4,714
4,704

5,629
5,619
5,608
5,598

0
0
0
0

3,632
3,624
3,616
3,608

6,235
6,224
6,214
6,203

7,129
7,118
7,108
7,097

31,800
31,850
31,900
31,950

31,850
31,900
31,950
32,000

0
0
0
0

2,974
2,966
2,958
2,950

5,367
5,357
5,346
5,336

6,261
6,251
6,240
6,230

0
0
0
0

4,111
4,103
4,095
4,088

6,867
6,856
6,846
6,835

7,761
7,750
7,740
7,729

35,000
35,050
35,100
35,150

35,050
35,100
35,150
35,200

0
0
0
0

2,462
2,454
2,446
2,438

4,693
4,683
4,672
4,662

5,587
5,577
5,566
5,556

0
0
0
0

3,600
3,592
3,584
3,576

6,193
6,182
6,172
6,161

7,087
7,076
7,066
7,055

32,000
32,050
32,100
32,150

32,050
32,100
32,150
32,200

0
0
0
0

2,942
2,934
2,926
2,918

5,325
5,315
5,304
5,293

6,219
6,209
6,198
6,187

0
0
0
0

4,080
4,072
4,064
4,056

6,825
6,814
6,803
6,793

7,719
7,708
7,697
7,687

35,200
35,250
35,300
35,350

35,250
35,300
35,350
35,400

0
0
0
0

2,430
2,422
2,414
2,406

4,651
4,641
4,630
4,620

5,545
5,535
5,524
5,514

0
0
0
0

3,568
3,560
3,552
3,544

6,151
6,140
6,130
6,119

7,045
7,034
7,024
7,013

32,200
32,250
32,300
32,350

32,250
32,300
32,350
32,400

0
0
0
0

2,910
2,902
2,894
2,886

5,283
5,272
5,262
5,251

6,177
6,166
6,156
6,145

0
0
0
0

4,048
4,040
4,032
4,024

6,782
6,772
6,761
6,751

7,676
7,666
7,655
7,645

35,400
35,450
35,500
35,550

35,450
35,500
35,550
35,600

0
0
0
0

2,398
2,390
2,382
2,374

4,609
4,598
4,588
4,577

5,503
5,492
5,482
5,471

0
0
0
0

3,536
3,528
3,520
3,512

6,108
6,098
6,087
6,077

7,002
6,992
6,981
6,971

32,400
32,450
32,500
32,550

32,450
32,500
32,550
32,600

0
0
0
0

2,878
2,870
2,862
2,854

5,241
5,230
5,220
5,209

6,135
6,124
6,114
6,103

0
0
0
0

4,016
4,008
4,000
3,992

6,740
6,730
6,719
6,709

7,634
7,624
7,613
7,603

35,600
35,650
35,700
35,750

35,650
35,700
35,750
35,800

0
0
0
0

2,366
2,358
2,350
2,342

4,567
4,556
4,546
4,535

5,461
5,450
5,440
5,429

0
0
0
0

3,504
3,496
3,488
3,480

6,066
6,056
6,045
6,035

6,960
6,950
6,939
6,929

32,600
32,650
32,700
32,750

32,650
32,700
32,750
32,800

0
0
0
0

2,846
2,838
2,830
2,822

5,199
5,188
5,178
5,167

6,093
6,082
6,072
6,061

0
0
0
0

3,984
3,976
3,968
3,960

6,698
6,688
6,677
6,667

7,592
7,582
7,571
7,561

35,800
35,850
35,900
35,950

35,850
35,900
35,950
36,000

0
0
0
0

2,334
2,327
2,319
2,311

4,525
4,514
4,504
4,493

5,419
5,408
5,398
5,387

0
0
0
0

3,472
3,464
3,456
3,448

6,024
6,014
6,003
5,993

6,918
6,908
6,897
6,887

32,800
32,850
32,900
32,950

32,850
32,900
32,950
33,000

0
0
0
0

2,814
2,806
2,798
2,790

5,157
5,146
5,136
5,125

6,051
6,040
6,030
6,019

0
0
0
0

3,952
3,944
3,936
3,928

6,656
6,646
6,635
6,624

7,550
7,540
7,529
7,518

36,000
36,050
36,100
36,150

36,050
36,100
36,150
36,200

0
0
0
0

2,303
2,295
2,287
2,279

4,483
4,472
4,462
4,451

5,377
5,366
5,356
5,345

0
0
0
0

3,440
3,432
3,424
3,416

5,982
5,972
5,961
5,951

6,876
6,866
6,855
6,845

33,000
33,050
33,100
33,150

33,050
33,100
33,150
33,200

0
0
0
0

2,782
2,774
2,766
2,758

5,114
5,104
5,093
5,083

6,008
5,998
5,987
5,977

0
0
0
0

3,920
3,912
3,904
3,896

6,614
6,603
6,593
6,582

7,508
7,497
7,487
7,476

36,200
36,250
36,300
36,350

36,250
36,300
36,350
36,400

0
0
0
0

2,271
2,263
2,255
2,247

4,441
4,430
4,419
4,409

5,335
5,324
5,313
5,303

0
0
0
0

3,408
3,400
3,392
3,384

5,940
5,929
5,919
5,908

6,834
6,823
6,813
6,802

33,200
33,250
33,300
33,350

33,250
33,300
33,350
33,400

0
0
0
0

2,750
2,742
2,734
2,726

5,072
5,062
5,051
5,041

5,966
5,956
5,945
5,935

0
0
0
0

3,888
3,880
3,872
3,864

6,572
6,561
6,551
6,540

7,466
7,455
7,445
7,434

36,400
36,450
36,500
36,550

36,450
36,500
36,550
36,600

0
0
0
0

2,239
2,231
2,223
2,215

4,398
4,388
4,377
4,367

5,292
5,282
5,271
5,261

0
0
0
0

3,376
3,368
3,360
3,352

5,898
5,887
5,877
5,866

6,792
6,781
6,771
6,760

33,400
33,450
33,500
33,550

33,450
33,500
33,550
33,600

0
0
0
0

2,718
2,710
2,702
2,694

5,030
5,020
5,009
4,999

5,924
5,914
5,903
5,893

0
0
0
0

3,856
3,848
3,840
3,832

6,530
6,519
6,509
6,498

7,424
7,413
7,403
7,392

36,600
36,650
36,700
36,750

36,650
36,700
36,750
36,800

0
0
0
0

2,207
2,199
2,191
2,183

4,356
4,346
4,335
4,325

5,250
5,240
5,229
5,219

0
0
0
0

3,344
3,336
3,328
3,320

5,856
5,845
5,835
5,824

6,750
6,739
6,729
6,718

33,600
33,650
33,700
33,750

33,650
33,700
33,750
33,800

0
0
0
0

2,686
2,678
2,670
2,662

4,988
4,978
4,967
4,956

5,882
5,872
5,861
5,850

0
0
0
0

3,824
3,816
3,808
3,800

6,488
6,477
6,466
6,456

7,382
7,371
7,360
7,350

36,800
36,850
36,900
36,950

36,850
36,900
36,950
37,000

0
0
0
0

2,175
2,167
2,159
2,151

4,314
4,304
4,293
4,283

5,208
5,198
5,187
5,177

0
0
0
0

3,312
3,304
3,296
3,289

5,814
5,803
5,793
5,782

6,708
6,697
6,687
6,676

33,800
33,850
33,900
33,950

33,850
33,900
33,950
34,000

0
0
0
0

2,654
2,646
2,638
2,630

4,946
4,935
4,925
4,914

5,840
5,829
5,819
5,808

0
0
0
0

3,792
3,784
3,776
3,768

6,445
6,435
6,424
6,414

7,339
7,329
7,318
7,308

37,000
37,050
37,100
37,150

37,050
37,100
37,150
37,200

0
0
0
0

2,143
2,135
2,127
2,119

4,272
4,262
4,251
4,240

5,166
5,156
5,145
5,134

0
0
0
0

3,281
3,273
3,265
3,257

5,772
5,761
5,750
5,740

6,666
6,655
6,644
6,634

34,000
34,050
34,100
34,150

34,050
34,100
34,150
34,200

0
0
0
0

2,622
2,614
2,606
2,598

4,904
4,893
4,883
4,872

5,798
5,787
5,777
5,766

0
0
0
0

3,760
3,752
3,744
3,736

6,403
6,393
6,382
6,372

7,297
7,287
7,276
7,266

37,200
37,250
37,300
37,350

37,250
37,300
37,350
37,400

0
0
0
0

2,111
2,103
2,095
2,087

4,230
4,219
4,209
4,198

5,124
5,113
5,103
5,092

0
0
0
0

3,249
3,241
3,233
3,225

5,729
5,719
5,708
5,698

6,623
6,613
6,602
6,592

34,200
34,250
34,300
34,350

34,250
34,300
34,350
34,400

0
0
0
0

2,590
2,582
2,574
2,566

4,862
4,851
4,841
4,830

5,756
5,745
5,735
5,724

0
0
0
0

3,728
3,720
3,712
3,704

6,361
6,351
6,340
6,330

7,255
7,245
7,234
7,224

37,400
37,450
37,500
37,550

37,450
37,500
37,550
37,600

0
0
0
0

2,079
2,071
2,063
2,055

4,188
4,177
4,167
4,156

5,082
5,071
5,061
5,050

0
0
0
0

3,217
3,209
3,201
3,193

5,687
5,677
5,666
5,656

6,581
6,571
6,560
6,550

Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

Need more information or forms? Visit IRS.gov.

55

DRAFT

DRAFT

At least

And your filing status is–

Married filing jointly and you
have–

TREASURY/IRS AND OMB USE ONLY DRAFT
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 surviving
spouse★ and you have–
0

★

1

But less
than

2

3

0

1

Your credit is–

2

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

0

3

Your credit is–

Single, head of household,
or qualifying surviving
spouse★ and you have–

At least

1

But less
than

2

3

Married filing jointly and you
have–
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

2,047
2,039
2,031
2,023

4,146
4,135
4,125
4,114

5,040
5,029
5,019
5,008

0
0
0
0

3,185
3,177
3,169
3,161

5,645
5,635
5,624
5,614

6,539
6,529
6,518
6,508

40,800
40,850
40,900
40,950

40,850
40,900
40,950
41,000

0
0
0
0

1,535
1,528
1,520
1,512

3,472
3,461
3,451
3,440

4,366
4,355
4,345
4,334

0
0
0
0

2,673
2,665
2,657
2,649

4,971
4,961
4,950
4,940

5,865
5,855
5,844
5,834

37,800
37,850
37,900
37,950

37,850
37,900
37,950
38,000

0
0
0
0

2,015
2,007
1,999
1,991

4,104
4,093
4,083
4,072

4,998
4,987
4,977
4,966

0
0
0
0

3,153
3,145
3,137
3,129

5,603
5,593
5,582
5,571

6,497
6,487
6,476
6,465

41,000
41,050
41,100
41,150

41,050
41,100
41,150
41,200

0
0
0
0

1,504
1,496
1,488
1,480

3,430
3,419
3,409
3,398

4,324
4,313
4,303
4,292

0
0
0
0

2,641
2,633
2,625
2,617

4,929
4,919
4,908
4,898

5,823
5,813
5,802
5,792

38,000
38,050
38,100
38,150

38,050
38,100
38,150
38,200

0
0
0
0

1,983
1,975
1,967
1,959

4,061
4,051
4,040
4,030

4,955
4,945
4,934
4,924

0
0
0
0

3,121
3,113
3,105
3,097

5,561
5,550
5,540
5,529

6,455
6,444
6,434
6,423

41,200
41,250
41,300
41,350

41,250
41,300
41,350
41,400

0
0
0
0

1,472
1,464
1,456
1,448

3,388
3,377
3,366
3,356

4,282
4,271
4,260
4,250

0
0
0
0

2,609
2,601
2,593
2,585

4,887
4,876
4,866
4,855

5,781
5,770
5,760
5,749

38,200
38,250
38,300
38,350

38,250
38,300
38,350
38,400

0
0
0
0

1,951
1,943
1,935
1,927

4,019
4,009
3,998
3,988

4,913
4,903
4,892
4,882

0
0
0
0

3,089
3,081
3,073
3,065

5,519
5,508
5,498
5,487

6,413
6,402
6,392
6,381

41,400
41,450
41,500
41,550

41,450
41,500
41,550
41,600

0
0
0
0

1,440
1,432
1,424
1,416

3,345
3,335
3,324
3,314

4,239
4,229
4,218
4,208

0
0
0
0

2,577
2,569
2,561
2,553

4,845
4,834
4,824
4,813

5,739
5,728
5,718
5,707

38,400
38,450
38,500
38,550

38,450
38,500
38,550
38,600

0
0
0
0

1,919
1,911
1,903
1,895

3,977
3,967
3,956
3,946

4,871
4,861
4,850
4,840

0
0
0
0

3,057
3,049
3,041
3,033

5,477
5,466
5,456
5,445

6,371
6,360
6,350
6,339

41,600
41,650
41,700
41,750

41,650
41,700
41,750
41,800

0
0
0
0

1,408
1,400
1,392
1,384

3,303
3,293
3,282
3,272

4,197
4,187
4,176
4,166

0
0
0
0

2,545
2,537
2,529
2,521

4,803
4,792
4,782
4,771

5,697
5,686
5,676
5,665

38,600
38,650
38,700
38,750

38,650
38,700
38,750
38,800

0
0
0
0

1,887
1,879
1,871
1,863

3,935
3,925
3,914
3,903

4,829
4,819
4,808
4,797

0
0
0
0

3,025
3,017
3,009
3,001

5,435
5,424
5,413
5,403

6,329
6,318
6,307
6,297

41,800
41,850
41,900
41,950

41,850
41,900
41,950
42,000

0
0
0
0

1,376
1,368
1,360
1,352

3,261
3,251
3,240
3,230

4,155
4,145
4,134
4,124

0
0
0
0

2,513
2,505
2,497
2,490

4,761
4,750
4,740
4,729

5,655
5,644
5,634
5,623

38,800
38,850
38,900
38,950

38,850
38,900
38,950
39,000

0
0
0
0

1,855
1,847
1,839
1,831

3,893
3,882
3,872
3,861

4,787
4,776
4,766
4,755

0
0
0
0

2,993
2,985
2,977
2,969

5,392
5,382
5,371
5,361

6,286
6,276
6,265
6,255

42,000
42,050
42,100
42,150

42,050
42,100
42,150
42,200

0
0
0
0

1,344
1,336
1,328
1,320

3,219
3,209
3,198
3,187

4,113
4,103
4,092
4,081

0
0
0
0

2,482
2,474
2,466
2,458

4,719
4,708
4,697
4,687

5,613
5,602
5,591
5,581

39,000
39,050
39,100
39,150

39,050
39,100
39,150
39,200

0
0
0
0

1,823
1,815
1,807
1,799

3,851
3,840
3,830
3,819

4,745
4,734
4,724
4,713

0
0
0
0

2,961
2,953
2,945
2,937

5,350
5,340
5,329
5,319

6,244
6,234
6,223
6,213

42,200
42,250
42,300
42,350

42,250
42,300
42,350
42,400

0
0
0
0

1,312
1,304
1,296
1,288

3,177
3,166
3,156
3,145

4,071
4,060
4,050
4,039

0
0
0
0

2,450
2,442
2,434
2,426

4,676
4,666
4,655
4,645

5,570
5,560
5,549
5,539

39,200
39,250
39,300
39,350

39,250
39,300
39,350
39,400

0
0
0
0

1,791
1,783
1,775
1,767

3,809
3,798
3,788
3,777

4,703
4,692
4,682
4,671

0
0
0
0

2,929
2,921
2,913
2,905

5,308
5,298
5,287
5,277

6,202
6,192
6,181
6,171

42,400
42,450
42,500
42,550

42,450
42,500
42,550
42,600

0
0
0
0

1,280
1,272
1,264
1,256

3,135
3,124
3,114
3,103

4,029
4,018
4,008
3,997

0
0
0
0

2,418
2,410
2,402
2,394

4,634
4,624
4,613
4,603

5,528
5,518
5,507
5,497

39,400
39,450
39,500
39,550

39,450
39,500
39,550
39,600

0
0
0
0

1,759
1,751
1,743
1,735

3,767
3,756
3,746
3,735

4,661
4,650
4,640
4,629

0
0
0
0

2,897
2,889
2,881
2,873

5,266
5,256
5,245
5,234

6,160
6,150
6,139
6,128

42,600
42,650
42,700
42,750

42,650
42,700
42,750
42,800

0
0
0
0

1,248
1,240
1,232
1,224

3,093
3,082
3,072
3,061

3,987
3,976
3,966
3,955

0
0
0
0

2,386
2,378
2,370
2,362

4,592
4,582
4,571
4,561

5,486
5,476
5,465
5,455

39,600
39,650
39,700
39,750

39,650
39,700
39,750
39,800

0
0
0
0

1,727
1,719
1,711
1,703

3,724
3,714
3,703
3,693

4,618
4,608
4,597
4,587

0
0
0
0

2,865
2,857
2,849
2,841

5,224
5,213
5,203
5,192

6,118
6,107
6,097
6,086

42,800
42,850
42,900
42,950

42,850
42,900
42,950
43,000

0
0
0
0

1,216
1,208
1,200
1,192

3,051
3,040
3,030
3,019

3,945
3,934
3,924
3,913

0
0
0
0

2,354
2,346
2,338
2,330

4,550
4,540
4,529
4,518

5,444
5,434
5,423
5,412

39,800
39,850
39,900
39,950

39,850
39,900
39,950
40,000

0
0
0
0

1,695
1,687
1,679
1,671

3,682
3,672
3,661
3,651

4,576
4,566
4,555
4,545

0
0
0
0

2,833
2,825
2,817
2,809

5,182
5,171
5,161
5,150

6,076
6,065
6,055
6,044

43,000
43,050
43,100
43,150

43,050
43,100
43,150
43,200

0
0
0
0

1,184
1,176
1,168
1,160

3,008
2,998
2,987
2,977

3,902
3,892
3,881
3,871

0
0
0
0

2,322
2,314
2,306
2,298

4,508
4,497
4,487
4,476

5,402
5,391
5,381
5,370

40,000
40,050
40,100
40,150

40,050
40,100
40,150
40,200

0
0
0
0

1,663
1,655
1,647
1,639

3,640
3,630
3,619
3,609

4,534
4,524
4,513
4,503

0
0
0
0

2,801
2,793
2,785
2,777

5,140
5,129
5,119
5,108

6,034
6,023
6,013
6,002

43,200
43,250
43,300
43,350

43,250
43,300
43,350
43,400

0
0
0
0

1,152
1,144
1,136
1,128

2,966
2,956
2,945
2,935

3,860
3,850
3,839
3,829

0
0
0
0

2,290
2,282
2,274
2,266

4,466
4,455
4,445
4,434

5,360
5,349
5,339
5,328

40,200
40,250
40,300
40,350

40,250
40,300
40,350
40,400

0
0
0
0

1,631
1,623
1,615
1,607

3,598
3,588
3,577
3,567

4,492
4,482
4,471
4,461

0
0
0
0

2,769
2,761
2,753
2,745

5,098
5,087
5,077
5,066

5,992
5,981
5,971
5,960

43,400
43,450
43,500
43,550

43,450
43,500
43,550
43,600

0
0
0
0

1,120
1,112
1,104
1,096

2,924
2,914
2,903
2,893

3,818
3,808
3,797
3,787

0
0
0
0

2,258
2,250
2,242
2,234

4,424
4,413
4,403
4,392

5,318
5,307
5,297
5,286

40,400
40,450
40,500
40,550

40,450
40,500
40,550
40,600

0
0
0
0

1,599
1,591
1,583
1,575

3,556
3,545
3,535
3,524

4,450
4,439
4,429
4,418

0
0
0
0

2,737
2,729
2,721
2,713

5,055
5,045
5,034
5,024

5,949
5,939
5,928
5,918

43,600
43,650
43,700
43,750

43,650
43,700
43,750
43,800

0
0
0
0

1,088
1,080
1,072
1,064

2,882
2,872
2,861
2,850

3,776
3,766
3,755
3,744

0
0
0
0

2,226
2,218
2,210
2,202

4,382
4,371
4,360
4,350

5,276
5,265
5,254
5,244

40,600
40,650
40,700
40,750

40,650
40,700
40,750
40,800

0
0
0
0

1,567
1,559
1,551
1,543

3,514
3,503
3,493
3,482

4,408
4,397
4,387
4,376

0
0
0
0

2,705
2,697
2,689
2,681

5,013
5,003
4,992
4,982

5,907
5,897
5,886
5,876

43,800
43,850
43,900
43,950

43,850
43,900
43,950
44,000

0
0
0
0

1,056
1,048
1,040
1,032

2,840
2,829
2,819
2,808

3,734
3,723
3,713
3,702

0
0
0
0

2,194
2,186
2,178
2,170

4,339
4,329
4,318
4,308

5,233
5,223
5,212
5,202

Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

56

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

At least

And your filing status is–

Married filing jointly and you
have–

TREASURY/IRS AND OMB USE ONLY DRAFT
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 surviving
spouse★ and you have–
0

★

1

But less
than

2

3

0

1

Your credit is–

2

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

0

3

Your credit is–

Single, head of household,
or qualifying surviving
spouse★ and you have–

At least

1

But less
than

2

3

Married filing jointly and you
have–
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

1,024
1,016
1,008
1,000

2,798
2,787
2,777
2,766

3,692
3,681
3,671
3,660

0
0
0
0

2,162
2,154
2,146
2,138

4,297
4,287
4,276
4,266

5,191
5,181
5,170
5,160

47,200
47,250
47,300
47,350

47,250
47,300
47,350
47,400

0
0
0
0

513
505
497
489

2,124
2,113
2,103
2,092

3,018
3,007
2,997
2,986

0
0
0
0

1,651
1,643
1,635
1,627

3,623
3,613
3,602
3,592

4,517
4,507
4,496
4,486

44,200
44,250
44,300
44,350

44,250
44,300
44,350
44,400

0
0
0
0

992
984
976
968

2,756
2,745
2,735
2,724

3,650
3,639
3,629
3,618

0
0
0
0

2,130
2,122
2,114
2,106

4,255
4,245
4,234
4,224

5,149
5,139
5,128
5,118

47,400
47,450
47,500
47,550

47,450
47,500
47,550
47,600

0
0
0
0

481
473
465
457

2,082
2,071
2,061
2,050

2,976
2,965
2,955
2,944

0
0
0
0

1,619
1,611
1,603
1,595

3,581
3,571
3,560
3,550

4,475
4,465
4,454
4,444

44,400
44,450
44,500
44,550

44,450
44,500
44,550
44,600

0
0
0
0

960
952
944
936

2,714
2,703
2,693
2,682

3,608
3,597
3,587
3,576

0
0
0
0

2,098
2,090
2,082
2,074

4,213
4,203
4,192
4,181

5,107
5,097
5,086
5,075

47,600
47,650
47,700
47,750

47,650
47,700
47,750
47,800

0
0
0
0

449
441
433
425

2,040
2,029
2,019
2,008

2,934
2,923
2,913
2,902

0
0
0
0

1,587
1,579
1,571
1,563

3,539
3,529
3,518
3,508

4,433
4,423
4,412
4,402

44,600
44,650
44,700
44,750

44,650
44,700
44,750
44,800

0
0
0
0

928
920
912
904

2,671
2,661
2,650
2,640

3,565
3,555
3,544
3,534

0
0
0
0

2,066
2,058
2,050
2,042

4,171
4,160
4,150
4,139

5,065
5,054
5,044
5,033

47,800
47,850
47,900
47,950

47,850
47,900
47,950
48,000

0
0
0
0

417
409
401
393

1,998
1,987
1,977
1,966

2,892
2,881
2,871
2,860

0
0
0
0

1,555
1,547
1,539
1,531

3,497
3,487
3,476
3,465

4,391
4,381
4,370
4,359

44,800
44,850
44,900
44,950

44,850
44,900
44,950
45,000

0
0
0
0

896
888
880
872

2,629
2,619
2,608
2,598

3,523
3,513
3,502
3,492

0
0
0
0

2,034
2,026
2,018
2,010

4,129
4,118
4,108
4,097

5,023
5,012
5,002
4,991

48,000
48,050
48,100
48,150

48,050
48,100
48,150
48,200

0
0
0
0

385
377
369
361

1,955
1,945
1,934
1,924

2,849
2,839
2,828
2,818

0
0
0
0

1,523
1,515
1,507
1,499

3,455
3,444
3,434
3,423

4,349
4,338
4,328
4,317

45,000
45,050
45,100
45,150

45,050
45,100
45,150
45,200

0
0
0
0

864
856
848
840

2,587
2,577
2,566
2,556

3,481
3,471
3,460
3,450

0
0
0
0

2,002
1,994
1,986
1,978

4,087
4,076
4,066
4,055

4,981
4,970
4,960
4,949

48,200
48,250
48,300
48,350

48,250
48,300
48,350
48,400

0
0
0
0

353
345
337
329

1,913
1,903
1,892
1,882

2,807
2,797
2,786
2,776

0
0
0
0

1,491
1,483
1,475
1,467

3,413
3,402
3,392
3,381

4,307
4,296
4,286
4,275

45,200
45,250
45,300
45,350

45,250
45,300
45,350
45,400

0
0
0
0

832
824
816
808

2,545
2,535
2,524
2,514

3,439
3,429
3,418
3,408

0
0
0
0

1,970
1,962
1,954
1,946

4,045
4,034
4,024
4,013

4,939
4,928
4,918
4,907

48,400
48,450
48,500
48,550

48,450
48,500
48,550
48,600

0
0
0
0

321
313
305
297

1,871
1,861
1,850
1,840

2,765
2,755
2,744
2,734

0
0
0
0

1,459
1,451
1,443
1,435

3,371
3,360
3,350
3,339

4,265
4,254
4,244
4,233

45,400
45,450
45,500
45,550

45,450
45,500
45,550
45,600

0
0
0
0

800
792
784
776

2,503
2,492
2,482
2,471

3,397
3,386
3,376
3,365

0
0
0
0

1,938
1,930
1,922
1,914

4,002
3,992
3,981
3,971

4,896
4,886
4,875
4,865

48,600
48,650
48,700
48,750

48,650
48,700
48,750
48,800

0
0
0
0

289
281
273
265

1,829
1,819
1,808
1,797

2,723
2,713
2,702
2,691

0
0
0
0

1,427
1,419
1,411
1,403

3,329
3,318
3,307
3,297

4,223
4,212
4,201
4,191

45,600
45,650
45,700
45,750

45,650
45,700
45,750
45,800

0
0
0
0

768
760
752
744

2,461
2,450
2,440
2,429

3,355
3,344
3,334
3,323

0
0
0
0

1,906
1,898
1,890
1,882

3,960
3,950
3,939
3,929

4,854
4,844
4,833
4,823

48,800
48,850
48,900
48,950

48,850
48,900
48,950
49,000

0
0
0
0

257
249
241
233

1,787
1,776
1,766
1,755

2,681
2,670
2,660
2,649

0
0
0
0

1,395
1,387
1,379
1,371

3,286
3,276
3,265
3,255

4,180
4,170
4,159
4,149

45,800
45,850
45,900
45,950

45,850
45,900
45,950
46,000

0
0
0
0

736
729
721
713

2,419
2,408
2,398
2,387

3,313
3,302
3,292
3,281

0
0
0
0

1,874
1,866
1,858
1,850

3,918
3,908
3,897
3,887

4,812
4,802
4,791
4,781

49,000
49,050
49,100
49,150

49,050
49,100
49,150
49,200

0
0
0
0

225
217
209
201

1,745
1,734
1,724
1,713

2,639
2,628
2,618
2,607

0
0
0
0

1,363
1,355
1,347
1,339

3,244
3,234
3,223
3,213

4,138
4,128
4,117
4,107

46,000
46,050
46,100
46,150

46,050
46,100
46,150
46,200

0
0
0
0

705
697
689
681

2,377
2,366
2,356
2,345

3,271
3,260
3,250
3,239

0
0
0
0

1,842
1,834
1,826
1,818

3,876
3,866
3,855
3,845

4,770
4,760
4,749
4,739

49,200
49,250
49,300
49,350

49,250
49,300
49,350
49,400

0
0
0
0

193
185
177
169

1,703
1,692
1,682
1,671

2,597
2,586
2,576
2,565

0
0
0
0

1,331
1,323
1,315
1,307

3,202
3,192
3,181
3,171

4,096
4,086
4,075
4,065

46,200
46,250
46,300
46,350

46,250
46,300
46,350
46,400

0
0
0
0

673
665
657
649

2,335
2,324
2,313
2,303

3,229
3,218
3,207
3,197

0
0
0
0

1,810
1,802
1,794
1,786

3,834
3,823
3,813
3,802

4,728
4,717
4,707
4,696

49,400
49,450
49,500
49,550

49,450
49,500
49,550
49,600

0
0
0
0

161
153
145
137

1,661
1,650
1,640
1,629

2,555
2,544
2,534
2,523

0
0
0
0

1,299
1,291
1,283
1,275

3,160
3,150
3,139
3,128

4,054
4,044
4,033
4,022

46,400
46,450
46,500
46,550

46,450
46,500
46,550
46,600

0
0
0
0

641
633
625
617

2,292
2,282
2,271
2,261

3,186
3,176
3,165
3,155

0
0
0
0

1,778
1,770
1,762
1,754

3,792
3,781
3,771
3,760

4,686
4,675
4,665
4,654

49,600
49,650
49,700
49,750

49,650
49,700
49,750
49,800

0
0
0
0

129
121
113
105

1,618
1,608
1,597
1,587

2,512
2,502
2,491
2,481

0
0
0
0

1,267
1,259
1,251
1,243

3,118
3,107
3,097
3,086

4,012
4,001
3,991
3,980

46,600
46,650
46,700
46,750

46,650
46,700
46,750
46,800

0
0
0
0

609
601
593
585

2,250
2,240
2,229
2,219

3,144
3,134
3,123
3,113

0
0
0
0

1,746
1,738
1,730
1,722

3,750
3,739
3,729
3,718

4,644
4,633
4,623
4,612

49,800
49,850
49,900
49,950

49,850
49,900
49,950
50,000

0
0
0
0

97
89
81
73

1,576
1,566
1,555
1,545

2,470
2,460
2,449
2,439

0
0
0
0

1,235
1,227
1,219
1,211

3,076
3,065
3,055
3,044

3,970
3,959
3,949
3,938

46,800
46,850
46,900
46,950

46,850
46,900
46,950
47,000

0
0
0
0

577
569
561
553

2,208
2,198
2,187
2,177

3,102
3,092
3,081
3,071

0
0
0
0

1,714
1,706
1,698
1,691

3,708
3,697
3,687
3,676

4,602
4,591
4,581
4,570

50,000
50,050
50,100
50,150

50,050
50,100
50,150
50,200

0
0
0
0

65
57
49
41

1,534
1,524
1,513
1,503

2,428
2,418
2,407
2,397

0
0
0
0

1,203
1,195
1,187
1,179

3,034
3,023
3,013
3,002

3,928
3,917
3,907
3,896

47,000
47,050
47,100
47,150

47,050
47,100
47,150
47,200

0
0
0
0

545
537
529
521

2,166
2,156
2,145
2,134

3,060
3,050
3,039
3,028

0
0
0
0

1,683
1,675
1,667
1,659

3,666
3,655
3,644
3,634

4,560
4,549
4,538
4,528

50,200
50,250
50,300
50,350

50,250
50,300
50,350
50,400

0
0
0
0

33
25
17
9

1,492
1,482
1,471
1,461

2,386
2,376
2,365
2,355

0
0
0
0

1,171
1,163
1,155
1,147

2,992
2,981
2,971
2,960

3,886
3,875
3,865
3,854

Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

Need more information or forms? Visit IRS.gov.

57

DRAFT

DRAFT

At least

And your filing status is–

Married filing jointly and you
have–

TREASURY/IRS AND OMB USE ONLY DRAFT
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 surviving
spouse★ and you have–
0

*

1

But less
than

2

3

0

1

Your credit is–

2

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

0

3

Your credit is–

Single, head of household,
or qualifying surviving
spouse★ and you have–

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

50,400
50,450
50,500
50,550

50,450
50,500
50,550
50,600

0
0
0
0

*
0
0
0

1,450
1,439
1,429
1,418

2,344
2,333
2,323
2,312

0
0
0
0

1,139
1,131
1,123
1,115

2,949
2,939
2,928
2,918

3,843
3,833
3,822
3,812

53,600
53,650
53,700
53,750

53,650
53,700
53,750
53,800

0
0
0
0

0
0
0
0

776
766
755
744

1,670
1,660
1,649
1,638

0
0
0
0

628
620
612
604

2,276
2,265
2,254
2,244

3,170
3,159
3,148
3,138

50,600
50,650
50,700
50,750

50,650
50,700
50,750
50,800

0
0
0
0

0
0
0
0

1,408
1,397
1,387
1,376

2,302
2,291
2,281
2,270

0
0
0
0

1,107
1,099
1,091
1,083

2,907
2,897
2,886
2,876

3,801
3,791
3,780
3,770

53,800
53,850
53,900
53,950

53,850
53,900
53,950
54,000

0
0
0
0

0
0
0
0

734
723
713
702

1,628
1,617
1,607
1,596

0
0
0
0

596
588
580
572

2,233
2,223
2,212
2,202

3,127
3,117
3,106
3,096

50,800
50,850
50,900
50,950

50,850
50,900
50,950
51,000

0
0
0
0

0
0
0
0

1,366
1,355
1,345
1,334

2,260
2,249
2,239
2,228

0
0
0
0

1,075
1,067
1,059
1,051

2,865
2,855
2,844
2,834

3,759
3,749
3,738
3,728

54,000
54,050
54,100
54,150

54,050
54,100
54,150
54,200

0
0
0
0

0
0
0
0

692
681
671
660

1,586
1,575
1,565
1,554

0
0
0
0

564
556
548
540

2,191
2,181
2,170
2,160

3,085
3,075
3,064
3,054

51,000
51,050
51,100
51,150

51,050
51,100
51,150
51,200

0
0
0
0

0
0
0
0

1,324
1,313
1,303
1,292

2,218
2,207
2,197
2,186

0
0
0
0

1,043
1,035
1,027
1,019

2,823
2,813
2,802
2,792

3,717
3,707
3,696
3,686

54,200
54,250
54,300
54,350

54,250
54,300
54,350
54,400

0
0
0
0

0
0
0
0

650
639
629
618

1,544
1,533
1,523
1,512

0
0
0
0

532
524
516
508

2,149
2,139
2,128
2,118

3,043
3,033
3,022
3,012

51,200
51,250
51,300
51,350

51,250
51,300
51,350
51,400

0
0
0
0

0
0
0
0

1,282
1,271
1,260
1,250

2,176
2,165
2,154
2,144

0
0
0
0

1,011
1,003
995
987

2,781
2,770
2,760
2,749

3,675
3,664
3,654
3,643

54,400
54,450
54,500
54,550

54,450
54,500
54,550
54,600

0
0
0
0

0
0
0
0

608
597
587
576

1,502
1,491
1,481
1,470

0
0
0
0

500
492
484
476

2,107
2,097
2,086
2,075

3,001
2,991
2,980
2,969

51,400
51,450
51,500
51,550

51,450
51,500
51,550
51,600

0
0
0
0

0
0
0
0

1,239
1,229
1,218
1,208

2,133
2,123
2,112
2,102

0
0
0
0

979
971
963
955

2,739
2,728
2,718
2,707

3,633
3,622
3,612
3,601

54,600
54,650
54,700
54,750

54,650
54,700
54,750
54,800

0
0
0
0

0
0
0
0

565
555
544
534

1,459
1,449
1,438
1,428

0
0
0
0

468
460
452
444

2,065
2,054
2,044
2,033

2,959
2,948
2,938
2,927

51,600
51,650
51,700
51,750

51,650
51,700
51,750
51,800

0
0
0
0

0
0
0
0

1,197
1,187
1,176
1,166

2,091
2,081
2,070
2,060

0
0
0
0

947
939
931
923

2,697
2,686
2,676
2,665

3,591
3,580
3,570
3,559

54,800
54,850
54,900
54,950

54,850
54,900
54,950
55,000

0
0
0
0

0
0
0
0

523
513
502
492

1,417
1,407
1,396
1,386

0
0
0
0

436
428
420
412

2,023
2,012
2,002
1,991

2,917
2,906
2,896
2,885

51,800
51,850
51,900
51,950

51,850
51,900
51,950
52,000

0
0
0
0

0
0
0
0

1,155
1,145
1,134
1,124

2,049
2,039
2,028
2,018

0
0
0
0

915
907
899
892

2,655
2,644
2,634
2,623

3,549
3,538
3,528
3,517

55,000
55,050
55,100
55,150

55,050
55,100
55,150
55,200

0
0
0
0

0
0
0
0

481
471
460
450

1,375
1,365
1,354
1,344

0
0
0
0

404
396
388
380

1,981
1,970
1,960
1,949

2,875
2,864
2,854
2,843

52,000
52,050
52,100
52,150

52,050
52,100
52,150
52,200

0
0
0
0

0
0
0
0

1,113
1,103
1,092
1,081

2,007
1,997
1,986
1,975

0
0
0
0

884
876
868
860

2,613
2,602
2,591
2,581

3,507
3,496
3,485
3,475

55,200
55,250
55,300
55,350

55,250
55,300
55,350
55,400

0
0
0
0

0
0
0
0

439
429
418
408

1,333
1,323
1,312
1,302

0
0
0
0

372
364
356
348

1,939
1,928
1,918
1,907

2,833
2,822
2,812
2,801

52,200
52,250
52,300
52,350

52,250
52,300
52,350
52,400

0
0
0
0

0
0
0
0

1,071
1,060
1,050
1,039

1,965
1,954
1,944
1,933

0
0
0
0

852
844
836
828

2,570
2,560
2,549
2,539

3,464
3,454
3,443
3,433

55,400
55,450
55,500
55,550

55,450
55,500
55,550
55,600

0
0
0
0

0
0
0
0

397
386
376
365

1,291
1,280
1,270
1,259

0
0
0
0

340
332
324
316

1,896
1,886
1,875
1,865

2,790
2,780
2,769
2,759

52,400
52,450
52,500
52,550

52,450
52,500
52,550
52,600

0
0
0
0

0
0
0
0

1,029
1,018
1,008
997

1,923
1,912
1,902
1,891

0
0
0
0

820
812
804
796

2,528
2,518
2,507
2,497

3,422
3,412
3,401
3,391

55,600
55,650
55,700
55,750

55,650
55,700
55,750
55,800

0
0
0
0

0
0
0
0

355
344
334
323

1,249
1,238
1,228
1,217

0
0
0
0

308
300
292
284

1,854
1,844
1,833
1,823

2,748
2,738
2,727
2,717

52,600
52,650
52,700
52,750

52,650
52,700
52,750
52,800

0
0
0
0

0
0
0
0

987
976
966
955

1,881
1,870
1,860
1,849

0
0
0
0

788
780
772
764

2,486
2,476
2,465
2,455

3,380
3,370
3,359
3,349

55,800
55,850
55,900
55,950

55,850
55,900
55,950
56,000

0
0
0
0

0
0
0
0

313
302
292
281

1,207
1,196
1,186
1,175

0
0
0
0

276
268
260
252

1,812
1,802
1,791
1,781

2,706
2,696
2,685
2,675

52,800
52,850
52,900
52,950

52,850
52,900
52,950
53,000

0
0
0
0

0
0
0
0

945
934
924
913

1,839
1,828
1,818
1,807

0
0
0
0

756
748
740
732

2,444
2,434
2,423
2,412

3,338
3,328
3,317
3,306

56,000
56,050
56,100
56,150

56,050
56,100
56,150
56,200

0
0
0
0

0
0
0
0

271
260
250
239

1,165
1,154
1,144
1,133

0
0
0
0

244
236
228
220

1,770
1,760
1,749
1,739

2,664
2,654
2,643
2,633

53,000
53,050
53,100
53,150

53,050
53,100
53,150
53,200

0
0
0
0

0
0
0
0

902
892
881
871

1,796
1,786
1,775
1,765

0
0
0
0

724
716
708
700

2,402
2,391
2,381
2,370

3,296
3,285
3,275
3,264

56,200
56,250
56,300
56,350

56,250
56,300
56,350
56,400

0
0
0
0

0
0
0
0

229
218
207
197

1,123
1,112
1,101
1,091

0
0
0
0

212
204
196
188

1,728
1,717
1,707
1,696

2,622
2,611
2,601
2,590

53,200
53,250
53,300
53,350

53,250
53,300
53,350
53,400

0
0
0
0

0
0
0
0

860
850
839
829

1,754
1,744
1,733
1,723

0
0
0
0

692
684
676
668

2,360
2,349
2,339
2,328

3,254
3,243
3,233
3,222

56,400
56,450
56,500
56,550

56,450
56,500
56,550
56,600

0
0
0
0

0
0
0
0

186
176
165
155

1,080
1,070
1,059
1,049

0
0
0
0

180
172
164
156

1,686
1,675
1,665
1,654

2,580
2,569
2,559
2,548

53,400
53,450
53,500
53,550

53,450
53,500
53,550
53,600

0
0
0
0

0
0
0
0

818
808
797
787

1,712
1,702
1,691
1,681

0
0
0
0

660
652
644
636

2,318
2,307
2,297
2,286

3,212
3,201
3,191
3,180

56,600
56,650
56,700
56,750

56,650
56,700
56,750
56,800

0
0
0
0

0
0
0
0

144
134
123
113

1,038
1,028
1,017
1,007

0
0
0
0

148
140
132
124

1,644
1,633
1,623
1,612

2,538
2,527
2,517
2,506

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
If the amount you are looking up from the worksheet is at least $50,400 but less than $50,434, and you have one qualifying child who has a valid SSN,
your credit is $3.
If the amount you are looking up from the worksheet is $50,434 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.

(Continued)

58

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

At least

And your filing status is–

Married filing jointly and you
have–

TREASURY/IRS AND OMB USE ONLY DRAFT
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 surviving
spouse★ and you have–
0

*

**

***

1

But less
than

2

3

0

1

Your credit is–

2

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

0

3

Your credit is–

Single, head of household,
or qualifying surviving
spouse★ and you have–

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

56,800
56,850
56,900
56,950

56,850
56,900
56,950
57,000

0
0
0
0

0
0
0
0

102
92
81
71

996
986
975
965

0
0
0
0

116
108
100
93

1,602
1,591
1,581
1,570

2,496
2,485
2,475
2,464

59,200
59,250
59,300
59,350

59,250
59,300
59,350
59,400

0
0
0
0

0
0
0
0

0
0
0
0

491
480
470
459

0
0
0
0

0
0
0
0

1,096
1,086
1,075
1,065

1,990
1,980
1,969
1,959

57,000
57,050
57,100
57,150

57,050
57,100
57,150
57,200

0
0
0
0

0
0
0
0

60
50
39
28

954
944
933
922

0
0
0
0

85
77
69
61

1,560
1,549
1,538
1,528

2,454
2,443
2,432
2,422

59,400
59,450
59,500
59,550

59,450
59,500
59,550
59,600

0
0
0
0

0
0
0
0

0
0
0
0

449
438
428
417

0
0
0
0

0
0
0
0

1,054
1,044
1,033
1,022

1,948
1,938
1,927
1,916

57,200
57,250
57,300
57,350

57,250
57,300
57,350
57,400

0
0
0
0

0
0
0
0

18
7
*
0

912
901
891
880

0
0
0
0

53
45
37
29

1,517
1,507
1,496
1,486

2,411
2,401
2,390
2,380

59,600
59,650
59,700
59,750

59,650
59,700
59,750
59,800

0
0
0
0

0
0
0
0

0
0
0
0

406
396
385
375

0
0
0
0

0
0
0
0

1,012
1,001
991
980

1,906
1,895
1,885
1,874

57,400
57,450
57,500
57,550

57,450
57,500
57,550
57,600

0
0
0
0

0
0
0
0

0
0
0
0

870
859
849
838

0
0
0
0

21
13
5
**

1,475
1,465
1,454
1,444

2,369
2,359
2,348
2,338

59,800
59,850
59,900
59,950

59,850
59,900
59,950
60,000

0
0
0
0

0
0
0
0

0
0
0
0

364
354
343
333

0
0
0
0

0
0
0
0

970
959
949
938

1,864
1,853
1,843
1,832

57,600
57,650
57,700
57,750

57,650
57,700
57,750
57,800

0
0
0
0

0
0
0
0

0
0
0
0

828
817
807
796

0
0
0
0

0
0
0
0

1,433
1,423
1,412
1,402

2,327
2,317
2,306
2,296

60,000
60,050
60,100
60,150

60,050
60,100
60,150
60,200

0
0
0
0

0
0
0
0

0
0
0
0

322
312
301
291

0
0
0
0

0
0
0
0

928
917
907
896

1,822
1,811
1,801
1,790

57,800
57,850
57,900
57,950

57,850
57,900
57,950
58,000

0
0
0
0

0
0
0
0

0
0
0
0

786
775
765
754

0
0
0
0

0
0
0
0

1,391
1,381
1,370
1,359

2,285
2,275
2,264
2,253

60,200
60,250
60,300
60,350

60,250
60,300
60,350
60,400

0
0
0
0

0
0
0
0

0
0
0
0

280
270
259
249

0
0
0
0

0
0
0
0

886
875
865
854

1,780
1,769
1,759
1,748

58,000
58,050
58,100
58,150

58,050
58,100
58,150
58,200

0
0
0
0

0
0
0
0

0
0
0
0

743
733
722
712

0
0
0
0

0
0
0
0

1,349
1,338
1,328
1,317

2,243
2,232
2,222
2,211

60,400
60,450
60,500
60,550

60,450
60,500
60,550
60,600

0
0
0
0

0
0
0
0

0
0
0
0

238
227
217
206

0
0
0
0

0
0
0
0

843
833
822
812

1,737
1,727
1,716
1,706

58,200
58,250
58,300
58,350

58,250
58,300
58,350
58,400

0
0
0
0

0
0
0
0

0
0
0
0

701
691
680
670

0
0
0
0

0
0
0
0

1,307
1,296
1,286
1,275

2,201
2,190
2,180
2,169

60,600
60,650
60,700
60,750

60,650
60,700
60,750
60,800

0
0
0
0

0
0
0
0

0
0
0
0

196
185
175
164

0
0
0
0

0
0
0
0

801
791
780
770

1,695
1,685
1,674
1,664

58,400
58,450
58,500
58,550

58,450
58,500
58,550
58,600

0
0
0
0

0
0
0
0

0
0
0
0

659
649
638
628

0
0
0
0

0
0
0
0

1,265
1,254
1,244
1,233

2,159
2,148
2,138
2,127

60,800
60,850
60,900
60,950

60,850
60,900
60,950
61,000

0
0
0
0

0
0
0
0

0
0
0
0

154
143
133
122

0
0
0
0

0
0
0
0

759
749
738
728

1,653
1,643
1,632
1,622

58,600
58,650
58,700
58,750

58,650
58,700
58,750
58,800

0
0
0
0

0
0
0
0

0
0
0
0

617
607
596
585

0
0
0
0

0
0
0
0

1,223
1,212
1,201
1,191

2,117
2,106
2,095
2,085

61,000
61,050
61,100
61,150

61,050
61,100
61,150
61,200

0
0
0
0

0
0
0
0

0
0
0
0

112
101
91
80

0
0
0
0

0
0
0
0

717
707
696
686

1,611
1,601
1,590
1,580

58,800
58,850
58,900
58,950

58,850
58,900
58,950
59,000

0
0
0
0

0
0
0
0

0
0
0
0

575
564
554
543

0
0
0
0

0
0
0
0

1,180
1,170
1,159
1,149

2,074
2,064
2,053
2,043

61,200
61,250
61,300
61,350

61,250
61,300
61,350
61,400

0
0
0
0

0
0
0
0

0
0
0
0

70
59
48
38

0
0
0
0

0
0
0
0

675
664
654
643

1,569
1,558
1,548
1,537

59,000
59,050
59,100
59,150

59,050
59,100
59,150
59,200

0
0
0
0

0
0
0
0

0
0
0
0

533
522
512
501

0
0
0
0

0
0
0
0

1,138
1,128
1,117
1,107

2,032
2,022
2,011
2,001

61,400
61,450
61,500
61,550

61,450
61,500
61,550
61,600

0
0
0
0

0
0
0
0

0
0
0
0

27
17
6
***

0
0
0
0

0
0
0
0

633
622
612
601

1,527
1,516
1,506
1,495

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
If the amount you are looking up from the worksheet is at least $57,300 but less than $57,310, and you have two qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $57,310 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
If the amount you are looking up from the worksheet is at least $57,550 but less than $57,554, and you have one qualifying child who has a valid SSN,
your credit is $0.
If the amount you are looking up from the worksheet is $57,554 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.
If the amount you are looking up from the worksheet is at least $61,550 but less than $61,555, and you have three qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $61,555 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.

(Continued)

Need more information or forms? Visit IRS.gov.

59

DRAFT

DRAFT

At least

And your filing status is–

Married filing jointly and you
have–

TREASURY/IRS AND OMB USE ONLY DRAFT
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 surviving
spouse★ and you have–
0

*

1

But less
than

2

3

0

1

Your credit is–

2

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

0

3

Your credit is–

Single, head of household,
or qualifying surviving
spouse★ and you have–

At least

1

But less
than

2

Married filing jointly and you
have–

3

0

1

Your credit is–

2

3

Your credit is–

61,600
61,650
61,700
61,750

61,650
61,700
61,750
61,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

591
580
570
559

1,485
1,474
1,464
1,453

64,800
64,850
64,900
64,950

64,850
64,900
64,950
65,000

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

811
800
790
779

61,800
61,850
61,900
61,950

61,850
61,900
61,950
62,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

549
538
528
517

1,443
1,432
1,422
1,411

65,000
65,050
65,100
65,150

65,050
65,100
65,150
65,200

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

769
758
748
737

62,000
62,050
62,100
62,150

62,050
62,100
62,150
62,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

507
496
485
475

1,401
1,390
1,379
1,369

65,200
65,250
65,300
65,350

65,250
65,300
65,350
65,400

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

727
716
706
695

62,200
62,250
62,300
62,350

62,250
62,300
62,350
62,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

464
454
443
433

1,358
1,348
1,337
1,327

65,400
65,450
65,500
65,550

65,450
65,500
65,550
65,600

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

684
674
663
653

62,400
62,450
62,500
62,550

62,450
62,500
62,550
62,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

422
412
401
391

1,316
1,306
1,295
1,285

65,600
65,650
65,700
65,750

65,650
65,700
65,750
65,800

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

642
632
621
611

62,600
62,650
62,700
62,750

62,650
62,700
62,750
62,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

380
370
359
349

1,274
1,264
1,253
1,243

65,800
65,850
65,900
65,950

65,850
65,900
65,950
66,000

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

600
590
579
569

62,800
62,850
62,900
62,950

62,850
62,900
62,950
63,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

338
328
317
306

1,232
1,222
1,211
1,200

66,000
66,050
66,100
66,150

66,050
66,100
66,150
66,200

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

558
548
537
527

63,000
63,050
63,100
63,150

63,050
63,100
63,150
63,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

296
285
275
264

1,190
1,179
1,169
1,158

66,200
66,250
66,300
66,350

66,250
66,300
66,350
66,400

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

516
505
495
484

63,200
63,250
63,300
63,350

63,250
63,300
63,350
63,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

254
243
233
222

1,148
1,137
1,127
1,116

66,400
66,450
66,500
66,550

66,450
66,500
66,550
66,600

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

474
463
453
442

63,400
63,450
63,500
63,550

63,450
63,500
63,550
63,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

212
201
191
180

1,106
1,095
1,085
1,074

66,600
66,650
66,700
66,750

66,650
66,700
66,750
66,800

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

432
421
411
400

63,600
63,650
63,700
63,750

63,650
63,700
63,750
63,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

170
159
148
138

1,064
1,053
1,042
1,032

66,800
66,850
66,900
66,950

66,850
66,900
66,950
67,000

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

390
379
369
358

63,800
63,850
63,900
63,950

63,850
63,900
63,950
64,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

127
117
106
96

1,021
1,011
1,000
990

67,000
67,050
67,100
67,150

67,050
67,100
67,150
67,200

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

348
337
326
316

64,000
64,050
64,100
64,150

64,050
64,100
64,150
64,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

85
75
64
54

979
969
958
948

67,200
67,250
67,300
67,350

67,250
67,300
67,350
67,400

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

305
295
284
274

64,200
64,250
64,300
64,350

64,250
64,300
64,350
64,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

43
33
22
12

937
927
916
906

67,400
67,450
67,500
67,550

67,450
67,500
67,550
67,600

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

263
253
242
232

64,400
64,450
64,500
64,550

64,450
64,500
64,550
64,600

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

895
885
874
863

67,600
67,650
67,700
67,750

67,650
67,700
67,750
67,800

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

221
211
200
190

64,600
64,650
64,700
64,750

64,650
64,700
64,750
64,800

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

853
842
832
821

67,800
67,850
67,900
67,950

67,850
67,900
67,950
68,000

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

179
169
158
147

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
If the amount you are looking up from the worksheet is at least $64,400 but less than $64,430, and you have two qualifying children who have valid
SSNs, your credit is $3.
If the amount you are looking up from the worksheet is $64,430 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.

(Continued)

60

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

At least

And your filing status is–

Married filing jointly and you
have–

TREASURY/IRS AND OMB USE ONLY DRAFT
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 surviving
spouse★ and you have–
0

At least

1

But less
than

2

And your filing status is–

Married filing jointly and you
have–

3

0

1

Your credit is–

2

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

Single, head of household,
or qualifying surviving
spouse★ and you have–
0

3

Your credit is–

At least

1

But less
than

2

Married filing jointly and you
have–

3

0

1

Your credit is–

2

3

Your credit is–

68,050
68,100
68,150
68,200

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

137
126
116
105

68,400
68,450
68,500
68,550

68,450
68,500
68,550
68,600

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

53
42
32
21

68,200
68,250
68,300
68,350

68,250
68,300
68,350
68,400

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

95
84
74
63

68,600
68,650

68,650
68,700

0
0

0
0

0
0

0
0

0
0

0
0

0
0

11
*

DRAFT

DRAFT

68,000
68,050
68,100
68,150

*

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
If the amount you are looking up from the worksheet is at least $68,650 but less than $68,675, and you have three qualifying children who have valid
SSNs, your credit is $3.
If the amount you are looking up from the worksheet is $68,675 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.

Need more information or forms? Visit IRS.gov.

61

TREASURY/IRS AND OMB USE ONLY DRAFT
Line 28
Additional Child Tax Credit
To claim the additional child
tax credit, you must have a valCAUTION id SSN, which means it must be
valid for employment and issued before
the due date of your return (including
extensions). If you are filing a joint return, only one spouse is required to have
a valid SSN in order to be eligible for
the credit. The other spouse must have
either an SSN or ITIN, and it must have
been issued on or before the due date of
the return.
See Schedule 8812 and its instructions for information on figuring and
claiming any additional child tax credit
that you may qualify to claim. If you are
claiming the additional child tax credit,
complete Schedule 8812 and attach it to
your Form 1040 or 1040-SR.
If you do not want to claim the additional child tax credit, check the box on
line 28.
Form 8862, who must file. You must
file Form 8862 to claim the additional
child tax credit if your child tax credit
(refundable or nonrefundable depending
on the tax year), additional child tax
credit, or credit for other dependents for
a year after 2015 was denied or reduced
for any reason other than a math or clerical error. Attach a completed Form 8862
to your 2025 return to claim the credit
for 2025. Don’t file Form 8862 if you
filed Form 8862 for 2024 and the child
tax credit, additional child tax credit, or
credit for other dependents was allowed
for that year. See Form 8862 and its instructions for details.
If you claim the additional
child tax credit even though
CAUTION you aren’t eligible and it is determined that your error is due to reckless or intentional disregard of the additional child tax credit rules, you won’t
be allowed to take the child tax credit,
the credit for other dependents, or the
additional child tax credit for 2 years
even if you’re otherwise eligible to do
so. If you claim the additional child tax
credit even though you aren’t eligible
and it is later determined that you fraudulently claimed the credit, you won’t be
allowed to take the child tax credit, the

!

62

Refunds for returns claiming

TIP the additional child tax credit
can’t be issued before mid-February 2026. This delay applies to the entire refund, not just the portion associated with the additional child tax credit.

Line 29
American Opportunity
Credit
If you meet the requirements to claim an
education credit (see the instructions for
Schedule 3, line 3), enter on line 29 the
amount, if any, from Form 8863, line 8.
You may be able to increase an education credit and reduce your total tax or
increase your tax refund if the student
chooses to include all or part of a Pell
grant or certain other scholarships or fellowships in income. See Pub. 970 and
the Instructions for Form 8863 for more
information.
Form 8862 required. You must file
Form 8862 to claim the American opportunity credit if your American opportunity credit for a year after 2015 was
denied or reduced for any reason other
than a math or clerical error. Attach a
completed Form 8862 to your 2025 return to claim the credit for 2025. Don’t
file Form 8862 if you filed Form 8862
for 2024 and the American opportunity
credit was allowed for that year. See
Form 8862 and its instructions for details.
If you claim 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 claim the American opportunity credit even though you aren’t eligible and it is determined that you fraudulently claimed the credit, you won’t be
allowed to take the credit for 10 years.
You may also have to pay penalties.

!

Line 30
Refundable Adoption Credit
See Form 8839 and its instructions for
information on figuring any refundable
adoption credit that you may be eligible
to claim. If you are eligible to claim the
refundable portion of the adoption credit, enter on line 30 the amount from
Form 8839, line 13. You may also be eligible to claim a nonrefundable adoption
credit on Schedule 3, line 6c. See the Instructions for Form 8839 for more information.

Refund
Line 34
Amount Overpaid
If line 34 is under $1, we will send a refund only on written request.
Refund Offset
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts,
such as student loans, all or part of the
overpayment on line 34 may be used
(offset) to pay the past-due amount. Offsets for federal taxes are made by the
IRS. All other offsets are made by the
Treasury Department’s Bureau of the
Fiscal Service. For federal tax offsets,
you will receive a notice from the IRS.
For all other offsets, you will receive a
notice from the Fiscal Service. To find
out if you may have an offset or if you
have any questions about it, contact the
agency to which you owe the debt.
Deposit Refund Into Multiple
Accounts
If you want your refund to be split and
direct deposited into more than one account, file Form 8888. Use Form 8888
to direct deposit your refund (or part of
it) to one or more accounts in your name
at a bank or other financial institution
(such as a mutual fund, brokerage firm,
or credit union) in the United States.

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

!

credit for other dependents, or the additional child tax credit for 10 years. You
may also have to pay penalties.

TREASURY/IRS AND OMB USE ONLY DRAFT
Injured Spouse
If you file a joint return and your spouse
hasn’t paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a
student loan, part or all of the overpayment on line 34 may be used (offset) to
pay the past-due amount. But your part
of the overpayment may be refunded to
you if certain conditions apply and you
complete Form 8379. For details, see
Form 8379.

trition Assistance Program (formerly
food stamps). In addition, when determining eligibility, the refund can’t be
counted as a resource for at least 12
months after you receive it. Check with
your local benefit coordinator to find out
if your refund will affect your benefits.

DIRECT DEPOSIT
Simple. Safe. Secure.

Have your refund deposited automatically to
your checking or savings account, including an
individual retirement arrangement (IRA). See
the information about IRAs, later.

Lines 35a Through 35d
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 2025 tax return handy so you
can enter your social security number,
your filing status, and the exact whole
dollar amount of your refund.
Where’s My Refund will provide a
personalized refund date as soon as the
IRS processes your tax return and approves your refund.
Claiming a refund for a deceased taxpayer. If you are filing a joint return
with your deceased spouse, you only
need to file the tax return to claim the
refund. If you are a court-appointed representative, file the return and include a
copy of the certificate that shows your
appointment. All other filers requesting
the deceased taxpayer’s refund must file
the return and attach Form 1310.
Effect of refund on benefits. Any refund you receive can’t be counted as income when determining if you or anyone else is eligible for benefits or
assistance, or how much you or anyone
else can receive, under any federal program or under any state or local program
financed in whole or in part with federal
funds. These programs include Temporary Assistance for Needy Families
(TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nu-

Starting in October 2025, the IRS
will generally stop issuing paper checks
for federal disbursements, including tax
refunds, unless an exception applies. For
more
information,
go
IRS.gov/
ModernPayments.
To directly deposit the amount shown
on line 35a to your checking, savings,
health savings, brokerage, or other similar account, including an IRA, at a bank
or other financial institution (such as a
mutual fund, brokerage firm, or credit
union) in the United States:
• Complete lines 35b through 35d (if
you want your refund deposited to only
one account), or
• Check the box on line 35a and attach Form 8888 if you want to split the
direct deposit of your refund into more
than one account.
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. Learn more at IRS.gov/
DepositLimit.
Benefits of 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.

Need more information or forms? Visit IRS.gov.

If you file a joint return and
check the box on line 35a and
CAUTION attach Form 8888 or fill in
lines 35b through 35d, your spouse may
get at least part of the refund.

!

IRA. You can have your refund (or part
of it) directly deposited to a traditional
IRA or Roth IRA, but not a SIMPLE
IRA. You must establish the IRA at a
bank or other financial institution before
you request direct deposit. Make sure
your direct deposit will be accepted. You
must also notify the trustee or custodian
of your account of the year to which the
deposit is to be applied (unless the trustee or custodian won’t accept a deposit
for 2025). 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
2025 return during 2026 and don’t notify the trustee or custodian in advance,
the trustee or custodian can assume the
deposit to your IRA is for 2026. If you
designate your deposit to be for 2025,
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 2025. In that case, you must file
an amended 2025 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 $7,000 ($8,000
if age 50 or older at the end of 2025) to
a traditional IRA or Roth IRA for 2025.
You may owe an additional tax 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.

63

DRAFT

DRAFT

Amount Refunded to You

• 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.

TREASURY/IRS AND OMB USE ONLY DRAFT

PL

E

15-0000/0000

PAY TO THE
ORDER OF

Routing
number

Account
number

(line 35b)

(line 35d)

You can’t have your refund deposited
into more than one account if you file
Form 8379, Injured Spouse Allocation.

ANYPLACE BANK
Anyplace, MI 00000

Line 35b

|:250250025|:202020

The routing number must be nine digits.
The first two digits must be 01 through
12 or 21 through 32. On the sample
check shown later, the routing number is
250250025. Stella and Bailey Keys
would use that routing number unless
their financial institution instructed them
to use a different routing number for direct deposits.
Ask your financial institution for the
correct routing number to enter on
line 35b if:
• The routing number on a deposit
slip is different from the routing number
on your checks,
• Your deposit is to a savings account that doesn’t allow you to write
checks, or
• Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account.
Line 35c
Check the appropriate box for the type
of account. Don’t check more than one
box. If the deposit is to an account such
as an IRA, health savings account, brokerage account, or other similar account,
ask your financial institution whether
you should check the “Checking” or
“Savings” box. You must check the correct box to ensure your deposit is accepted.
Line 35d
The account number can be up to 17
characters (both numbers and letters).
Include hyphens but omit spaces and
special symbols. Enter the number from
left to right and leave any unused boxes
blank. On the sample check shown later,

64

$
DOLLARS

Do not include
the check number.

For

"’86". 1234

The routing and account numbers may be in different places on your check.
CAUTION

the account number is 20202086. Don’t
include the check number.
If the direct deposit to your account(s) is different from the amount
you expected, you will receive an explanation in the mail about 2 weeks after
your refund is deposited.

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 to make sure your direct deposit will be accepted.

Reasons Your Direct Deposit
Request Will Be Rejected

Line 36

If any of the following apply, your direct
deposit request will be rejected and your
refund may be delayed.
• You are asking to have a joint refund deposited to an individual account,
and your financial institution(s) won’t
allow this. The IRS isn’t responsible if a
financial institution rejects a direct deposit.
• The name on your account doesn’t
match the name on the refund, and your
financial institution(s) won’t allow a refund to be deposited unless the name on
the refund matches the name on the account.
• Three direct deposits of tax refunds already have been made to the
same account or prepaid debit card.
• You haven't given a valid account
number.
• Any numbers or letters on lines
35b through 35d are crossed out or whited out.

!

Applied to Your 2026
Estimated Tax
Enter on line 36 the amount, if any, of
the overpayment on line 34 you want
applied to your 2026 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 2026 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, 2026, for
most taxpayers. You don’t have to pay if
line 37 is under $1.
Include any estimated tax penalty from
line 38 in the amount you enter on
line 37. Don’t include any estimated
payments for 2026 in this payment. In-

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

different accounts in your name
on Form 8888.

1234

STELLA KEYS
BAILEY KEYS
123 Pear Lane
Anyplace, MI 00000

M

Your refund can be split and di-

TIP rectly deposited into up to three

Sample Check—Lines 35b Through 35d

SA

Form 8888. You can have your refund
directly deposited into more than one account. For more information, see the
Form 8888 instructions.

TREASURY/IRS AND OMB USE ONLY DRAFT
stead, make the estimated payment separately.
Insufficient funds. The penalty for
making a payment to the IRS that was
dishonored is $25 or 2% of the dishonored payment amount, whichever is
more. However, if the dishonored payment amount is less than $25, the penalty equals the amount paid. Use Tax
Topic 206.

ment has been approved. A user fee is
charged.
• Electronic Federal Tax Payment
System (EFTPS). Allows you to pay
your taxes online or by phone directly
from your checking or savings account.
There is no fee for this service. You
must be enrolled either online or have an
enrollment form mailed to you. See
EFTPS under Pay by Phone, later.

Line 37

Pay by Phone

Amount You Owe
The IRS offers several payment options.
Go to IRS.gov/ModernPayments to see
your options.

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/
ModernPayments. You can pay using
any of the following methods.
• Your Online Account. You can
make tax payments through your online
account, including balance payments,
estimated tax payments, or other types.
You can also see your payment history
and other tax records there. Go to
IRS.gov/Account.
• IRS Direct Pay. For online transfers directly from your checking or savings account at no cost to you, go to
IRS.gov/Payments.
• Pay by Card or Digital Wallet.
To pay by debit or credit card, or digital
wallet, go to IRS.gov/Payments. A fee is
charged by these service providers. You
can also pay by phone with a debit or
credit card. See Debit or credit card under Pay by Phone, later.
• Electronic Funds Withdrawal
(EFW) is an integrated e-file/e-pay option offered when filing your federal
taxes electronically using tax return
preparation software, through a tax professional or the IRS at IRS.gov/
Payments.
• Online Payment Agreement. If
you can’t pay in full by the due date of
your tax return, you can apply for an online monthly installment agreement at
IRS.gov/OPA. Once you complete the
online process, you will receive immediate notification of whether your agree-

Link2Gov Corporation
888-PAY-1040TM
(888-729-1040)
www.PAY1040.com
ACI Payments, Inc.
888-UPAY-TAXSM
(888-872-9829)
fed.acipayonline.com
EFTPS. To get more information about
EFTPS or to enroll in EFTPS, visit
EFTPS.gov or call 800-555-4477. To
contact EFTPS using Telecommunications Relay Services (TRS) for people
who are deaf, hard of hearing, or have a
speech disability, dial 711 and then provide the TRS assistant the 800-555-4477
number or 800-733-4829. Additional information about EFTPS is also available
in Pub. 966.
Pay by Mobile Device
To pay through your mobile device,
download the IRS2Go app.
Pay by Cash
You can pay your taxes in cash. To find
out about the different cash payment
methods, go to IRS.gov/PayCash. Don’t
send cash payments through the mail.

Need more information or forms? Visit IRS.gov.

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, attach Form 1040-V. For
the most up-to-date information on
Form 1040-V, go to IRS.gov/
Form1040V.
What if You Can’t Pay?
If you can’t pay the full amount shown
on line 37 when you file, you can ask
for:
• An installment agreement, or
• An extension of time to pay.
Installment agreement. Under an installment agreement, you can pay all or
part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be
charged interest and may be charged a
late payment penalty on the tax not paid
by the due date of your return (not
counting extensions)—April 15, 2026,
for most people. You must also pay a
fee. To limit the interest and penalty
charges, pay as much of the tax as possible when you file. But before requesting
an installment agreement, you should
consider other less costly alternatives,
such as a bank loan or credit card payment.
To ask for an installment agreement,
you can apply online or use Form 9465.
To apply online, go to IRS.gov/OPA.
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, 2026,
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, 2026. You
must pay the tax before the extension
runs out. If you do not pay the tax by the
extended due date, penalties and interest
will be imposed until taxes are paid in
full. For the most up-to-date information
on Form 1127, go to IRS.gov/Form1127.

65

DRAFT

DRAFT

Pay Online

Paying by phone is another safe and secure method of paying electronically.
Use one of the following methods: (1)
call one of the debit or credit card service providers, or (2) use the Electronic
Federal Tax Payment System (EFTPS)
to pay directly from your checking or
savings account.
Debit or credit card. Call one of our
service providers. Each charges a fee
that varies by provider, card type, and
payment amount.

Pay by Check or Money Order

TREASURY/IRS AND OMB USE ONLY DRAFT
Line 38
Estimated Tax Penalty

For most people, the “tax shown on
your return” is the amount on your 2025
Form 1040 or 1040-SR, line 24, minus
the total of any amounts shown on lines
27a, 28, 29, and 30; Schedule 3, lines 9
and 12; and Forms 8828, 4137, 5329
(Parts III through IX only), and 8919.
Also subtract from line 24 any:
• Tax on an excess parachute payment,
• Excise tax on insider stock compensation of an expatriated corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance,
• Look-back interest due under section 167(g) or 460(b).
When figuring the amount on line 24,
include household employment taxes
only if line 25d is more than zero or you
would owe the penalty even if you
didn’t include those taxes.
Exception. You won’t owe the penalty
if your 2024 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
2024 return and you were a U.S. citizen
or resident for all of 2024.
2. The total of lines 25d, 26, and
Schedule 3, line 11, on your 2025 return
is at least 100% of the tax shown on
your 2024 return (110% of that amount
if you aren’t in the business of farming
or fishing, and your adjusted gross income (AGI) shown on your 2024 return
was more than $150,000 (more than
$75,000 if married filing separately for
2025)). Your estimated tax payments for
2025 must have been made on time and
for the required amount.
For most people, the “tax shown on
your 2024 return” is the amount on your
2024 Form 1040 or 1040-SR, line 24,
minus the total of any amounts shown
on lines 27, 28, and 29; Schedule 3,
66

Figuring the Penalty
If you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishers).
Enter any penalty on line 38. Add the
penalty to any tax due and enter the total
on line 37.
However, if you have an overpayment on line 34, subtract the penalty
from the amount you would otherwise
enter on line 35a or line 36. Lines 35a,
36, and 38 must equal line 34.
If the penalty is more than the overpayment on line 34, enter -0- on lines
35a and 36. Then, subtract line 34 from
line 38 and enter the result on line 37.
Don’t file Form 2210 with your return unless Form 2210 indicates that you
must do so. Instead, keep it for your records.
Because Form 2210 is compli-

TIP cated, you can leave line 38
blank and the IRS will figure
the penalty and send you a bill. We won’t
charge you interest on the penalty if you
pay by the date specified on the bill.
There are situations where the IRS can’t
figure your penalty for you and you must
file Form 2210. See Form 2210 for details.

Third Party Designee
If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your 2025
tax return with the IRS, check the “Yes”
box in the “Third Party Designee” area
of your return. Also enter the designee’s
name, phone number, and any five digits
the designee chooses as their personal
identification number (PIN).
If you check the “Yes” box, you, and
your spouse if filing a joint return, are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You are also authorizing the designee to:
• Give the IRS any information that
is missing from your return;
• Call the IRS for information about
the processing of your return or the status of your refund or payment(s);
• Receive copies of notices or transcripts related to your return, upon request; and
• Respond to certain IRS notices
about math errors, offsets, and return
preparation.
You aren’t authorizing the designee
to receive any refund check, bind you to
anything (including any additional tax
liability), or otherwise represent you before the IRS. If you want to expand the
designee’s authorization, see Pub. 947.
This authorization will automatically
end no later than the due date (not
counting extensions) for filing your
2026 tax return. This is April 15, 2027,
for most people.

Sign Your Return
Form 1040 or 1040-SR isn’t considered
a valid return unless you sign it in accordance with the requirements in these
instructions. If you are filing a joint return, your spouse must also sign. If your
spouse can’t sign the return, see Pub.
501. Be sure to date your return and enter your occupation(s). If you have
someone prepare your return, you are
still responsible for the correctness of
the return. If your return is signed by a
representative for you, you must have a
power of attorney attached that specifically authorizes the representative to
sign your return. To do this, you can use

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

You may owe this penalty if:
• Line 37 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
• You didn’t pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.

lines 9 and 12; and Forms 8828, 4137,
5329 (Parts III through IX only), and
8919. Also subtract from line 24 any:
• Tax on an excess parachute payment,
• Excise tax on insider stock compensation of an expatriated corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
• Look-back interest due under section 167(g) or 460(b).
When figuring the amount on line 24,
include household employment taxes
only if line 25d is more than zero or you
would have owed the estimated tax penalty for 2024 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.

TREASURY/IRS AND OMB USE ONLY DRAFT
Form 2848. If you are filing a joint return with your spouse who died in 2025,
see Death of a Taxpayer, earlier.

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

Child’s Return

Requirements for a Paper
Return
You must handwrite your signature on
your return if you file it on paper. Digital, electronic, or typed-font signatures
are not valid signatures for Form 1040
or 1040-SR filed on paper.

Requirements for an
Electronic Return
The requirements for signing an electronic return will be different depending
on whether you use tax software or a tax
practitioner. To file your return electronically, you must sign the return electronically using a personal identification
number (PIN) and provide the information described below. If you are filing
online using software, you must use a
Self-Select PIN. If you are filing electronically using a tax practitioner, you
can use a Self-Select PIN or a Practitioner PIN.
If we issued you an identity protection personal identification number (IP
PIN) (as described in more detail next),
all six digits of your IP PIN must appear
in the IP PIN spaces provided next to the
space for your occupation for your electronic signature to be complete. Failure
to include an issued IP PIN on the electronic return will result in an invalid signature and a rejected return. If you are
filing a joint return and both taxpayers
were issued an IP PIN, enter both IP
PINs in the spaces provided.

You can’t use the Self-Select
PIN method if you are a
CAUTION first-time filer under age 16 at
the end of 2025.

!

Practitioner PIN. The Practitioner PIN
method allows you to authorize your tax
practitioner to enter or generate your
PIN. Your electronic return is considered
a validly signed return only when it includes your PIN, last name, date of

Need more information or forms? Visit IRS.gov.

birth, and IP PIN, if applicable. If you’re
filing jointly, your electronic return must
also include your spouse's PIN, last
name, date of birth, and IP PIN, if applicable, in order to be considered validly
signed. The practitioner can provide you
with details.
Form 8453. You must send in a paper
Form 8453 if you have to attach certain
forms or other documents that can't be
electronically filed. See Form 8453.

Identity Protection
PIN
All taxpayers are now eligible

TIP for an Identity Protection Personal Identification Number
(IP PIN). For more information, see
Pub. 5477. To apply for an IP PIN, go to
IRS.gov/IPPIN and use the Get an IP
PIN tool.
If you received an IP PIN from the IRS,
enter it in the IP PIN spaces provided
next to the space for your occupation.
You must correctly enter all six numbers
of your IP PIN. If you didn’t receive an
IP PIN, leave these spaces blank.
New IP PINs are generated every year. They will generally be
CAUTION sent out by mid-January 2026.
Use this IP PIN on your 2025 return as
well as any prior-year returns you file in
2026.

!

If you are filing a joint return and
both taxpayers receive an IP PIN, enter
both IP PINs in the spaces provided.
If you need more information, including how to retrieve your IP PIN online,
go to IRS.gov/IPPIN. If you’re unable to
retrieve your IP PIN online, you can call
800-908-4490.

Phone Number and Email
Address
You have the option of entering your
phone number and email address in the
spaces provided. There will be no effect
on the processing of your return if you
choose not to enter this information.
Note that the IRS initiates most contacts
through regular mail delivered by the
United States Postal Service.
For information on how to report
phone scams or unsolicited emails
67

DRAFT

DRAFT

If your child can’t sign their return, either parent can sign the child’s name in
the space provided. Then, enter “By
(your signature), parent for minor
child.”

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 are no papers to sign
and nothing to mail—not even your
Form(s) W-2.
Your electronic return signed with a
Self-Select PIN is considered a validly
signed return only when it includes your
PIN, last name, date of birth, IP PIN, if
applicable, and your adjusted gross income (AGI) from your originally filed
2024 federal income tax return, if applicable. If you’re filing jointly, your electronic return must also include your
spouse’s PIN, last name, date of birth, IP
PIN, if applicable, and AGI, if applicable, in order to be considered validly
signed. (You, and your spouse if filing
jointly, may each use your own prior-year PIN to verify your identity if
you filed electronically last year. If you
use your prior-year PIN or enter your IP
PIN, you are not required to enter your
prior-year AGI. The prior-year PIN is
the five-digit PIN you used to electronically sign your 2024 return.)
If you need your AGI from your originally filed 2024 federal income tax return, and you don’t have your 2024 income tax return, you can access your
transcript through your online account at
IRS.gov/Account. You can also go to
IRS.gov/Transcript or call the IRS at
800-908-9946 to get a free transcript of
your return. Don’t use your AGI from an
amended return (Form 1040-X) or a
math error correction made by the IRS.
AGI is the amount shown on your 2024
Form 1040 or 1040-SR, line 11.
For more information, go to IRS.gov/
Efile.

TREASURY/IRS AND OMB USE ONLY DRAFT
If your paid preparer is self-employed, then they should check the
“self-employed” checkbox.

Paid Preparer Must
Sign Your Return

Assemble 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.

Assemble any schedules and forms behind Form 1040 or 1040-SR in order of
the “Attachment Sequence No.” shown
in the upper-right corner of the schedule
or form. If you have supporting statements, arrange them in the same order as
the schedules or forms they support and
attach them last. File your return, sched-

ules, and other attachments on standard
size paper. Cutting the paper may cause
problems in processing your return.
Don’t attach correspondence or other
items unless required to do so. Attach
Forms W-2 and 2439 to Form 1040 or
1040-SR. If you received a Form W-2c
(a corrected Form W-2), attach your
original Forms W-2 and any Forms
W-2c. Attach Forms W-2G and 1099-R
to Form 1040 or 1040-SR if tax was
withheld.

DRAFT

DRAFT

claiming to be from the IRS, see Secure
Your Tax Records From Identity Theft,
later.

68

Need more information or forms? Visit IRS.gov.

TREASURY/IRS AND OMB USE ONLY DRAFT
2025
Tax Table

!

See the instructions for line 16 to see if you must use the
Sample Table
Tax Table below to figure your tax.

CAUTION

Example. A married couple is filing a joint return. Their taxable
income on Form 1040, line 15, is $25,300. First, they find the
$25,300-25,350 taxable income line. Next, they find the column for
married filing jointly and read down the column. The amount shown
where the taxable income line and filing status column meet is
$2,562. This is the tax amount they should enter in the entry space
on Form 1040, line 16.
If line 15
(taxable
income) is—
At
least

If line 15
(taxable
income) is—

And you are—

But
less
than

Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

25,200
25,250
25,300
25,350

2,789
2,795
2,801
2,807

25,250
25,300
25,350
25,400

Married Married Head of
filing
filing
housejointly * sepahold
rately

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—
2,550 2,789
2,556 2,795
2,562 2,801
2,568 2,807

2,687
2,693
2,699
2,705

And you are—
Single

Your tax is—

0
5
15
25
50

Married Married Head
of a
filing
filing
housejointly* sepahold
rately

Married Married Head of
filing
filing
housejointly * sepahold
rately
Your tax is—

1,000

2,000

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 surviving spouse.

Need more information or forms? Visit IRS.gov.

69

DRAFT

DRAFT

Your tax is—

Single

If line 15
(taxable
income) is—

And you are—
Single

At
But
Least Less
Than

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

Single

Your tax is—

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

And you are—
Single

Your tax is—

3,000

Married Married Head of
filing
filing
housejointly * sepahold
rately
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
958
963
968
973

953
958
963
968
973

953
958
963
968
973

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

978
983
988
993
998

978
983
988
993
998

978
983
988
993
998

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

1,003
1,008
1,013
1,018
1,023

1,003
1,008
1,013
1,018
1,023

1,003
1,008
1,013
1,018
1,023

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

1,028
1,033
1,038
1,043
1,048

1,028
1,033
1,038
1,043
1,048

1,028
1,033
1,038
1,043
1,048

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

1,053
1,058
1,063
1,068
1,073

1,053
1,058
1,063
1,068
1,073

1,053
1,058
1,063
1,068
1,073

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

1,078
1,083
1,088
1,093
1,098

1,078
1,083
1,088
1,093
1,098

1,078
1,083
1,088
1,093
1,098

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

1,103
1,108
1,113
1,118
1,123

1,103
1,108
1,113
1,118
1,123

1,103
1,108
1,113
1,118
1,123

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

1,128
1,133
1,138
1,143
1,148

1,128
1,133
1,138
1,143
1,148

1,128
1,133
1,138
1,143
1,148

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

1,153
1,158
1,163
1,168
1,173

1,153
1,158
1,163
1,168
1,173

1,153
1,158
1,163
1,168
1,173

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

1,178
1,183
1,188
1,193
1,199

1,178
1,183
1,188
1,193
1,198

1,178
1,183
1,188
1,193
1,199

1,178
1,183
1,188
1,193
1,198

(Continued)
* This column must also be used by a qualifying surviving spouse.

70

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DRAFT

DRAFT

If line 15
(taxable
income) is—

And you are—

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

Single

Your tax is—

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

And you are—
Single

Your tax is—

12,000

Married Married Head of
filing
filing
housejointly * sepahold
rately
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

1,205
1,211
1,217
1,223
1,229

1,203
1,208
1,213
1,218
1,223

1,205
1,211
1,217
1,223
1,229

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

1,565
1,571
1,577
1,583
1,589

1,503
1,508
1,513
1,518
1,523

1,565
1,571
1,577
1,583
1,589

1,503
1,508
1,513
1,518
1,523

18,000
18,050
18,100
18,150
18,200

18,050
18,100
18,150
18,200
18,250

1,925
1,931
1,937
1,943
1,949

1,803
1,808
1,813
1,818
1,823

1,925
1,931
1,937
1,943
1,949

1,823
1,829
1,835
1,841
1,847

12,250
12,300
12,350
12,400
12,450

12,300
12,350
12,400
12,450
12,500

1,235
1,241
1,247
1,253
1,259

1,228
1,233
1,238
1,243
1,248

1,235
1,241
1,247
1,253
1,259

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

1,595
1,601
1,607
1,613
1,619

1,528
1,533
1,538
1,543
1,548

1,595
1,601
1,607
1,613
1,619

1,528
1,533
1,538
1,543
1,548

18,250
18,300
18,350
18,400
18,450

18,300
18,350
18,400
18,450
18,500

1,955
1,961
1,967
1,973
1,979

1,828
1,833
1,838
1,843
1,848

1,955
1,961
1,967
1,973
1,979

1,853
1,859
1,865
1,871
1,877

12,500
12,550
12,600
12,650
12,700

12,550
12,600
12,650
12,700
12,750

1,265
1,271
1,277
1,283
1,289

1,253
1,258
1,263
1,268
1,273

1,265
1,271
1,277
1,283
1,289

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

1,625
1,631
1,637
1,643
1,649

1,553
1,558
1,563
1,568
1,573

1,625
1,631
1,637
1,643
1,649

1,553
1,558
1,563
1,568
1,573

18,500
18,550
18,600
18,650
18,700

18,550
18,600
18,650
18,700
18,750

1,985
1,991
1,997
2,003
2,009

1,853
1,858
1,863
1,868
1,873

1,985
1,991
1,997
2,003
2,009

1,883
1,889
1,895
1,901
1,907

12,750
12,800
12,850
12,900
12,950

12,800
12,850
12,900
12,950
13,000

1,295
1,301
1,307
1,313
1,319

1,278
1,283
1,288
1,293
1,298

1,295
1,301
1,307
1,313
1,319

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

1,655
1,661
1,667
1,673
1,679

1,578
1,583
1,588
1,593
1,598

1,655
1,661
1,667
1,673
1,679

1,578
1,583
1,588
1,593
1,598

18,750
18,800
18,850
18,900
18,950

18,800
18,850
18,900
18,950
19,000

2,015
2,021
2,027
2,033
2,039

1,878
1,883
1,888
1,893
1,898

2,015
2,021
2,027
2,033
2,039

1,913
1,919
1,925
1,931
1,937

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

1,325
1,331
1,337
1,343
1,349

1,303
1,308
1,313
1,318
1,323

1,325
1,331
1,337
1,343
1,349

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

1,685
1,691
1,697
1,703
1,709

1,603
1,608
1,613
1,618
1,623

1,685
1,691
1,697
1,703
1,709

1,603
1,608
1,613
1,618
1,623

19,000
19,050
19,100
19,150
19,200

19,050
19,100
19,150
19,200
19,250

2,045
2,051
2,057
2,063
2,069

1,903
1,908
1,913
1,918
1,923

2,045
2,051
2,057
2,063
2,069

1,943
1,949
1,955
1,961
1,967

13,250
13,300
13,350
13,400
13,450

13,300
13,350
13,400
13,450
13,500

1,355
1,361
1,367
1,373
1,379

1,328
1,333
1,338
1,343
1,348

1,355
1,361
1,367
1,373
1,379

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

1,715
1,721
1,727
1,733
1,739

1,628
1,633
1,638
1,643
1,648

1,715
1,721
1,727
1,733
1,739

1,628
1,633
1,638
1,643
1,648

19,250
19,300
19,350
19,400
19,450

19,300
19,350
19,400
19,450
19,500

2,075
2,081
2,087
2,093
2,099

1,928
1,933
1,938
1,943
1,948

2,075
2,081
2,087
2,093
2,099

1,973
1,979
1,985
1,991
1,997

13,500
13,550
13,600
13,650
13,700

13,550
13,600
13,650
13,700
13,750

1,385
1,391
1,397
1,403
1,409

1,353
1,358
1,363
1,368
1,373

1,385
1,391
1,397
1,403
1,409

1,353
1,358
1,363
1,368
1,373

16,500
16,550
16,600
16,650
16,700

16,550
16,600
16,650
16,700
16,750

1,745
1,751
1,757
1,763
1,769

1,653
1,658
1,663
1,668
1,673

1,745
1,751
1,757
1,763
1,769

1,653
1,658
1,663
1,668
1,673

19,500
19,550
19,600
19,650
19,700

19,550
19,600
19,650
19,700
19,750

2,105
2,111
2,117
2,123
2,129

1,953
1,958
1,963
1,968
1,973

2,105
2,111
2,117
2,123
2,129

2,003
2,009
2,015
2,021
2,027

13,750
13,800
13,850
13,900
13,950

13,800
13,850
13,900
13,950
14,000

1,415
1,421
1,427
1,433
1,439

1,378
1,383
1,388
1,393
1,398

1,415
1,421
1,427
1,433
1,439

1,378
1,383
1,388
1,393
1,398

16,750
16,800
16,850
16,900
16,950

16,800
16,850
16,900
16,950
17,000

1,775
1,781
1,787
1,793
1,799

1,678
1,683
1,688
1,693
1,698

1,775
1,781
1,787
1,793
1,799

1,678
1,683
1,688
1,693
1,698

19,750
19,800
19,850
19,900
19,950

19,800
19,850
19,900
19,950
20,000

2,135
2,141
2,147
2,153
2,159

1,978
1,983
1,988
1,993
1,998

2,135
2,141
2,147
2,153
2,159

2,033
2,039
2,045
2,051
2,057

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

1,445
1,451
1,457
1,463
1,469

1,403
1,408
1,413
1,418
1,423

1,445
1,451
1,457
1,463
1,469

1,403
1,408
1,413
1,418
1,423

17,000
17,050
17,100
17,150
17,200

17,050
17,100
17,150
17,200
17,250

1,805
1,811
1,817
1,823
1,829

1,703
1,708
1,713
1,718
1,723

1,805
1,811
1,817
1,823
1,829

1,703
1,709
1,715
1,721
1,727

20,000
20,050
20,100
20,150
20,200

20,050
20,100
20,150
20,200
20,250

2,165
2,171
2,177
2,183
2,189

2,003
2,008
2,013
2,018
2,023

2,165
2,171
2,177
2,183
2,189

2,063
2,069
2,075
2,081
2,087

14,250
14,300
14,350
14,400
14,450

14,300
14,350
14,400
14,450
14,500

1,475
1,481
1,487
1,493
1,499

1,428
1,433
1,438
1,443
1,448

1,475
1,481
1,487
1,493
1,499

1,428
1,433
1,438
1,443
1,448

17,250
17,300
17,350
17,400
17,450

17,300
17,350
17,400
17,450
17,500

1,835
1,841
1,847
1,853
1,859

1,728
1,733
1,738
1,743
1,748

1,835
1,841
1,847
1,853
1,859

1,733
1,739
1,745
1,751
1,757

20,250
20,300
20,350
20,400
20,450

20,300
20,350
20,400
20,450
20,500

2,195
2,201
2,207
2,213
2,219

2,028
2,033
2,038
2,043
2,048

2,195
2,201
2,207
2,213
2,219

2,093
2,099
2,105
2,111
2,117

14,500
14,550
14,600
14,650
14,700

14,550
14,600
14,650
14,700
14,750

1,505
1,511
1,517
1,523
1,529

1,453
1,458
1,463
1,468
1,473

1,505
1,511
1,517
1,523
1,529

1,453
1,458
1,463
1,468
1,473

17,500
17,550
17,600
17,650
17,700

17,550
17,600
17,650
17,700
17,750

1,865
1,871
1,877
1,883
1,889

1,753
1,758
1,763
1,768
1,773

1,865
1,871
1,877
1,883
1,889

1,763
1,769
1,775
1,781
1,787

20,500
20,550
20,600
20,650
20,700

20,550
20,600
20,650
20,700
20,750

2,225
2,231
2,237
2,243
2,249

2,053
2,058
2,063
2,068
2,073

2,225
2,231
2,237
2,243
2,249

2,123
2,129
2,135
2,141
2,147

14,750
14,800
14,850
14,900
14,950

14,800
14,850
14,900
14,950
15,000

1,535
1,541
1,547
1,553
1,559

1,478
1,483
1,488
1,493
1,498

1,535
1,541
1,547
1,553
1,559

1,478
1,483
1,488
1,493
1,498

17,750
17,800
17,850
17,900
17,950

17,800
17,850
17,900
17,950
18,000

1,895
1,901
1,907
1,913
1,919

1,778
1,783
1,788
1,793
1,798

1,895
1,901
1,907
1,913
1,919

1,793
1,799
1,805
1,811
1,817

20,750
20,800
20,850
20,900
20,950

20,800
20,850
20,900
20,950
21,000

2,255
2,261
2,267
2,273
2,279

2,078
2,083
2,088
2,093
2,098

2,255
2,261
2,267
2,273
2,279

2,153
2,159
2,165
2,171
2,177

(Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

71

DRAFT

DRAFT

If line 15
(taxable
income) is—

And you are—

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

Single

Your tax is—

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

And you are—
Single

Your tax is—

21,000

Married Married Head of
filing
filing
housejointly * sepahold
rately
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

2,285
2,291
2,297
2,303
2,309

2,103
2,108
2,113
2,118
2,123

2,285
2,291
2,297
2,303
2,309

2,183
2,189
2,195
2,201
2,207

24,000
24,050
24,100
24,150
24,200

24,050
24,100
24,150
24,200
24,250

2,645
2,651
2,657
2,663
2,669

2,406
2,412
2,418
2,424
2,430

2,645
2,651
2,657
2,663
2,669

2,543
2,549
2,555
2,561
2,567

27,000
27,050
27,100
27,150
27,200

27,050
27,100
27,150
27,200
27,250

3,005
3,011
3,017
3,023
3,029

2,766
2,772
2,778
2,784
2,790

3,005
3,011
3,017
3,023
3,029

2,903
2,909
2,915
2,921
2,927

21,250
21,300
21,350
21,400
21,450

21,300
21,350
21,400
21,450
21,500

2,315
2,321
2,327
2,333
2,339

2,128
2,133
2,138
2,143
2,148

2,315
2,321
2,327
2,333
2,339

2,213
2,219
2,225
2,231
2,237

24,250
24,300
24,350
24,400
24,450

24,300
24,350
24,400
24,450
24,500

2,675
2,681
2,687
2,693
2,699

2,436
2,442
2,448
2,454
2,460

2,675
2,681
2,687
2,693
2,699

2,573
2,579
2,585
2,591
2,597

27,250
27,300
27,350
27,400
27,450

27,300
27,350
27,400
27,450
27,500

3,035
3,041
3,047
3,053
3,059

2,796
2,802
2,808
2,814
2,820

3,035
3,041
3,047
3,053
3,059

2,933
2,939
2,945
2,951
2,957

21,500
21,550
21,600
21,650
21,700

21,550
21,600
21,650
21,700
21,750

2,345
2,351
2,357
2,363
2,369

2,153
2,158
2,163
2,168
2,173

2,345
2,351
2,357
2,363
2,369

2,243
2,249
2,255
2,261
2,267

24,500
24,550
24,600
24,650
24,700

24,550
24,600
24,650
24,700
24,750

2,705
2,711
2,717
2,723
2,729

2,466
2,472
2,478
2,484
2,490

2,705
2,711
2,717
2,723
2,729

2,603
2,609
2,615
2,621
2,627

27,500
27,550
27,600
27,650
27,700

27,550
27,600
27,650
27,700
27,750

3,065
3,071
3,077
3,083
3,089

2,826
2,832
2,838
2,844
2,850

3,065
3,071
3,077
3,083
3,089

2,963
2,969
2,975
2,981
2,987

21,750
21,800
21,850
21,900
21,950

21,800
21,850
21,900
21,950
22,000

2,375
2,381
2,387
2,393
2,399

2,178
2,183
2,188
2,193
2,198

2,375
2,381
2,387
2,393
2,399

2,273
2,279
2,285
2,291
2,297

24,750
24,800
24,850
24,900
24,950

24,800
24,850
24,900
24,950
25,000

2,735
2,741
2,747
2,753
2,759

2,496
2,502
2,508
2,514
2,520

2,735
2,741
2,747
2,753
2,759

2,633
2,639
2,645
2,651
2,657

27,750
27,800
27,850
27,900
27,950

27,800
27,850
27,900
27,950
28,000

3,095
3,101
3,107
3,113
3,119

2,856
2,862
2,868
2,874
2,880

3,095
3,101
3,107
3,113
3,119

2,993
2,999
3,005
3,011
3,017

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

2,405
2,411
2,417
2,423
2,429

2,203
2,208
2,213
2,218
2,223

2,405
2,411
2,417
2,423
2,429

2,303
2,309
2,315
2,321
2,327

25,000
25,050
25,100
25,150
25,200

25,050
25,100
25,150
25,200
25,250

2,765
2,771
2,777
2,783
2,789

2,526
2,532
2,538
2,544
2,550

2,765
2,771
2,777
2,783
2,789

2,663
2,669
2,675
2,681
2,687

28,000
28,050
28,100
28,150
28,200

28,050
28,100
28,150
28,200
28,250

3,125
3,131
3,137
3,143
3,149

2,886
2,892
2,898
2,904
2,910

3,125
3,131
3,137
3,143
3,149

3,023
3,029
3,035
3,041
3,047

22,250
22,300
22,350
22,400
22,450

22,300
22,350
22,400
22,450
22,500

2,435
2,441
2,447
2,453
2,459

2,228
2,233
2,238
2,243
2,248

2,435
2,441
2,447
2,453
2,459

2,333
2,339
2,345
2,351
2,357

25,250
25,300
25,350
25,400
25,450

25,300
25,350
25,400
25,450
25,500

2,795
2,801
2,807
2,813
2,819

2,556
2,562
2,568
2,574
2,580

2,795
2,801
2,807
2,813
2,819

2,693
2,699
2,705
2,711
2,717

28,250
28,300
28,350
28,400
28,450

28,300
28,350
28,400
28,450
28,500

3,155
3,161
3,167
3,173
3,179

2,916
2,922
2,928
2,934
2,940

3,155
3,161
3,167
3,173
3,179

3,053
3,059
3,065
3,071
3,077

22,500
22,550
22,600
22,650
22,700

22,550
22,600
22,650
22,700
22,750

2,465
2,471
2,477
2,483
2,489

2,253
2,258
2,263
2,268
2,273

2,465
2,471
2,477
2,483
2,489

2,363
2,369
2,375
2,381
2,387

25,500
25,550
25,600
25,650
25,700

25,550
25,600
25,650
25,700
25,750

2,825
2,831
2,837
2,843
2,849

2,586
2,592
2,598
2,604
2,610

2,825
2,831
2,837
2,843
2,849

2,723
2,729
2,735
2,741
2,747

28,500
28,550
28,600
28,650
28,700

28,550
28,600
28,650
28,700
28,750

3,185
3,191
3,197
3,203
3,209

2,946
2,952
2,958
2,964
2,970

3,185
3,191
3,197
3,203
3,209

3,083
3,089
3,095
3,101
3,107

22,750
22,800
22,850
22,900
22,950

22,800
22,850
22,900
22,950
23,000

2,495
2,501
2,507
2,513
2,519

2,278
2,283
2,288
2,293
2,298

2,495
2,501
2,507
2,513
2,519

2,393
2,399
2,405
2,411
2,417

25,750
25,800
25,850
25,900
25,950

25,800
25,850
25,900
25,950
26,000

2,855
2,861
2,867
2,873
2,879

2,616
2,622
2,628
2,634
2,640

2,855
2,861
2,867
2,873
2,879

2,753
2,759
2,765
2,771
2,777

28,750
28,800
28,850
28,900
28,950

28,800
28,850
28,900
28,950
29,000

3,215
3,221
3,227
3,233
3,239

2,976
2,982
2,988
2,994
3,000

3,215
3,221
3,227
3,233
3,239

3,113
3,119
3,125
3,131
3,137

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

2,525
2,531
2,537
2,543
2,549

2,303
2,308
2,313
2,318
2,323

2,525
2,531
2,537
2,543
2,549

2,423
2,429
2,435
2,441
2,447

26,000
26,050
26,100
26,150
26,200

26,050
26,100
26,150
26,200
26,250

2,885
2,891
2,897
2,903
2,909

2,646
2,652
2,658
2,664
2,670

2,885
2,891
2,897
2,903
2,909

2,783
2,789
2,795
2,801
2,807

29,000
29,050
29,100
29,150
29,200

29,050
29,100
29,150
29,200
29,250

3,245
3,251
3,257
3,263
3,269

3,006
3,012
3,018
3,024
3,030

3,245
3,251
3,257
3,263
3,269

3,143
3,149
3,155
3,161
3,167

23,250
23,300
23,350
23,400
23,450

23,300
23,350
23,400
23,450
23,500

2,555
2,561
2,567
2,573
2,579

2,328
2,333
2,338
2,343
2,348

2,555
2,561
2,567
2,573
2,579

2,453
2,459
2,465
2,471
2,477

26,250
26,300
26,350
26,400
26,450

26,300
26,350
26,400
26,450
26,500

2,915
2,921
2,927
2,933
2,939

2,676
2,682
2,688
2,694
2,700

2,915
2,921
2,927
2,933
2,939

2,813
2,819
2,825
2,831
2,837

29,250
29,300
29,350
29,400
29,450

29,300
29,350
29,400
29,450
29,500

3,275
3,281
3,287
3,293
3,299

3,036
3,042
3,048
3,054
3,060

3,275
3,281
3,287
3,293
3,299

3,173
3,179
3,185
3,191
3,197

23,500
23,550
23,600
23,650
23,700

23,550
23,600
23,650
23,700
23,750

2,585
2,591
2,597
2,603
2,609

2,353
2,358
2,363
2,368
2,373

2,585
2,591
2,597
2,603
2,609

2,483
2,489
2,495
2,501
2,507

26,500
26,550
26,600
26,650
26,700

26,550
26,600
26,650
26,700
26,750

2,945
2,951
2,957
2,963
2,969

2,706
2,712
2,718
2,724
2,730

2,945
2,951
2,957
2,963
2,969

2,843
2,849
2,855
2,861
2,867

29,500
29,550
29,600
29,650
29,700

29,550
29,600
29,650
29,700
29,750

3,305
3,311
3,317
3,323
3,329

3,066
3,072
3,078
3,084
3,090

3,305
3,311
3,317
3,323
3,329

3,203
3,209
3,215
3,221
3,227

23,750
23,800
23,850
23,900
23,950

23,800
23,850
23,900
23,950
24,000

2,615
2,621
2,627
2,633
2,639

2,378
2,383
2,388
2,394
2,400

2,615
2,621
2,627
2,633
2,639

2,513
2,519
2,525
2,531
2,537

26,750
26,800
26,850
26,900
26,950

26,800
26,850
26,900
26,950
27,000

2,975
2,981
2,987
2,993
2,999

2,736
2,742
2,748
2,754
2,760

2,975
2,981
2,987
2,993
2,999

2,873
2,879
2,885
2,891
2,897

29,750
29,800
29,850
29,900
29,950

29,800
29,850
29,900
29,950
30,000

3,335
3,341
3,347
3,353
3,359

3,096
3,102
3,108
3,114
3,120

3,335
3,341
3,347
3,353
3,359

3,233
3,239
3,245
3,251
3,257

(Continued)
* This column must also be used by a qualifying surviving spouse.

72

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

If line 15
(taxable
income) is—

And you are—

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

Single

Your tax is—

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

And you are—
Single

Your tax is—

30,000

Married Married Head of
filing
filing
housejointly * sepahold
rately
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

3,365
3,371
3,377
3,383
3,389

3,126
3,132
3,138
3,144
3,150

3,365
3,371
3,377
3,383
3,389

3,263
3,269
3,275
3,281
3,287

33,000
33,050
33,100
33,150
33,200

33,050
33,100
33,150
33,200
33,250

3,725
3,731
3,737
3,743
3,749

3,486
3,492
3,498
3,504
3,510

3,725
3,731
3,737
3,743
3,749

3,623
3,629
3,635
3,641
3,647

36,000
36,050
36,100
36,150
36,200

36,050
36,100
36,150
36,200
36,250

4,085
4,091
4,097
4,103
4,109

3,846
3,852
3,858
3,864
3,870

4,085
4,091
4,097
4,103
4,109

3,983
3,989
3,995
4,001
4,007

30,250
30,300
30,350
30,400
30,450

30,300
30,350
30,400
30,450
30,500

3,395
3,401
3,407
3,413
3,419

3,156
3,162
3,168
3,174
3,180

3,395
3,401
3,407
3,413
3,419

3,293
3,299
3,305
3,311
3,317

33,250
33,300
33,350
33,400
33,450

33,300
33,350
33,400
33,450
33,500

3,755
3,761
3,767
3,773
3,779

3,516
3,522
3,528
3,534
3,540

3,755
3,761
3,767
3,773
3,779

3,653
3,659
3,665
3,671
3,677

36,250
36,300
36,350
36,400
36,450

36,300
36,350
36,400
36,450
36,500

4,115
4,121
4,127
4,133
4,139

3,876
3,882
3,888
3,894
3,900

4,115
4,121
4,127
4,133
4,139

4,013
4,019
4,025
4,031
4,037

30,500
30,550
30,600
30,650
30,700

30,550
30,600
30,650
30,700
30,750

3,425
3,431
3,437
3,443
3,449

3,186
3,192
3,198
3,204
3,210

3,425
3,431
3,437
3,443
3,449

3,323
3,329
3,335
3,341
3,347

33,500
33,550
33,600
33,650
33,700

33,550
33,600
33,650
33,700
33,750

3,785
3,791
3,797
3,803
3,809

3,546
3,552
3,558
3,564
3,570

3,785
3,791
3,797
3,803
3,809

3,683
3,689
3,695
3,701
3,707

36,500
36,550
36,600
36,650
36,700

36,550
36,600
36,650
36,700
36,750

4,145
4,151
4,157
4,163
4,169

3,906
3,912
3,918
3,924
3,930

4,145
4,151
4,157
4,163
4,169

4,043
4,049
4,055
4,061
4,067

30,750
30,800
30,850
30,900
30,950

30,800
30,850
30,900
30,950
31,000

3,455
3,461
3,467
3,473
3,479

3,216
3,222
3,228
3,234
3,240

3,455
3,461
3,467
3,473
3,479

3,353
3,359
3,365
3,371
3,377

33,750
33,800
33,850
33,900
33,950

33,800
33,850
33,900
33,950
34,000

3,815
3,821
3,827
3,833
3,839

3,576
3,582
3,588
3,594
3,600

3,815
3,821
3,827
3,833
3,839

3,713
3,719
3,725
3,731
3,737

36,750
36,800
36,850
36,900
36,950

36,800
36,850
36,900
36,950
37,000

4,175
4,181
4,187
4,193
4,199

3,936
3,942
3,948
3,954
3,960

4,175
4,181
4,187
4,193
4,199

4,073
4,079
4,085
4,091
4,097

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

3,485
3,491
3,497
3,503
3,509

3,246
3,252
3,258
3,264
3,270

3,485
3,491
3,497
3,503
3,509

3,383
3,389
3,395
3,401
3,407

34,000
34,050
34,100
34,150
34,200

34,050
34,100
34,150
34,200
34,250

3,845
3,851
3,857
3,863
3,869

3,606
3,612
3,618
3,624
3,630

3,845
3,851
3,857
3,863
3,869

3,743
3,749
3,755
3,761
3,767

37,000
37,050
37,100
37,150
37,200

37,050
37,100
37,150
37,200
37,250

4,205
4,211
4,217
4,223
4,229

3,966
3,972
3,978
3,984
3,990

4,205
4,211
4,217
4,223
4,229

4,103
4,109
4,115
4,121
4,127

31,250
31,300
31,350
31,400
31,450

31,300
31,350
31,400
31,450
31,500

3,515
3,521
3,527
3,533
3,539

3,276
3,282
3,288
3,294
3,300

3,515
3,521
3,527
3,533
3,539

3,413
3,419
3,425
3,431
3,437

34,250
34,300
34,350
34,400
34,450

34,300
34,350
34,400
34,450
34,500

3,875
3,881
3,887
3,893
3,899

3,636
3,642
3,648
3,654
3,660

3,875
3,881
3,887
3,893
3,899

3,773
3,779
3,785
3,791
3,797

37,250
37,300
37,350
37,400
37,450

37,300
37,350
37,400
37,450
37,500

4,235
4,241
4,247
4,253
4,259

3,996
4,002
4,008
4,014
4,020

4,235
4,241
4,247
4,253
4,259

4,133
4,139
4,145
4,151
4,157

31,500
31,550
31,600
31,650
31,700

31,550
31,600
31,650
31,700
31,750

3,545
3,551
3,557
3,563
3,569

3,306
3,312
3,318
3,324
3,330

3,545
3,551
3,557
3,563
3,569

3,443
3,449
3,455
3,461
3,467

34,500
34,550
34,600
34,650
34,700

34,550
34,600
34,650
34,700
34,750

3,905
3,911
3,917
3,923
3,929

3,666
3,672
3,678
3,684
3,690

3,905
3,911
3,917
3,923
3,929

3,803
3,809
3,815
3,821
3,827

37,500
37,550
37,600
37,650
37,700

37,550
37,600
37,650
37,700
37,750

4,265
4,271
4,277
4,283
4,289

4,026
4,032
4,038
4,044
4,050

4,265
4,271
4,277
4,283
4,289

4,163
4,169
4,175
4,181
4,187

31,750
31,800
31,850
31,900
31,950

31,800
31,850
31,900
31,950
32,000

3,575
3,581
3,587
3,593
3,599

3,336
3,342
3,348
3,354
3,360

3,575
3,581
3,587
3,593
3,599

3,473
3,479
3,485
3,491
3,497

34,750
34,800
34,850
34,900
34,950

34,800
34,850
34,900
34,950
35,000

3,935
3,941
3,947
3,953
3,959

3,696
3,702
3,708
3,714
3,720

3,935
3,941
3,947
3,953
3,959

3,833
3,839
3,845
3,851
3,857

37,750
37,800
37,850
37,900
37,950

37,800
37,850
37,900
37,950
38,000

4,295
4,301
4,307
4,313
4,319

4,056
4,062
4,068
4,074
4,080

4,295
4,301
4,307
4,313
4,319

4,193
4,199
4,205
4,211
4,217

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

3,605
3,611
3,617
3,623
3,629

3,366
3,372
3,378
3,384
3,390

3,605
3,611
3,617
3,623
3,629

3,503
3,509
3,515
3,521
3,527

35,000
35,050
35,100
35,150
35,200

35,050
35,100
35,150
35,200
35,250

3,965
3,971
3,977
3,983
3,989

3,726
3,732
3,738
3,744
3,750

3,965
3,971
3,977
3,983
3,989

3,863
3,869
3,875
3,881
3,887

38,000
38,050
38,100
38,150
38,200

38,050
38,100
38,150
38,200
38,250

4,325
4,331
4,337
4,343
4,349

4,086
4,092
4,098
4,104
4,110

4,325
4,331
4,337
4,343
4,349

4,223
4,229
4,235
4,241
4,247

32,250
32,300
32,350
32,400
32,450

32,300
32,350
32,400
32,450
32,500

3,635
3,641
3,647
3,653
3,659

3,396
3,402
3,408
3,414
3,420

3,635
3,641
3,647
3,653
3,659

3,533
3,539
3,545
3,551
3,557

35,250
35,300
35,350
35,400
35,450

35,300
35,350
35,400
35,450
35,500

3,995
4,001
4,007
4,013
4,019

3,756
3,762
3,768
3,774
3,780

3,995
4,001
4,007
4,013
4,019

3,893
3,899
3,905
3,911
3,917

38,250
38,300
38,350
38,400
38,450

38,300
38,350
38,400
38,450
38,500

4,355
4,361
4,367
4,373
4,379

4,116
4,122
4,128
4,134
4,140

4,355
4,361
4,367
4,373
4,379

4,253
4,259
4,265
4,271
4,277

32,500
32,550
32,600
32,650
32,700

32,550
32,600
32,650
32,700
32,750

3,665
3,671
3,677
3,683
3,689

3,426
3,432
3,438
3,444
3,450

3,665
3,671
3,677
3,683
3,689

3,563
3,569
3,575
3,581
3,587

35,500
35,550
35,600
35,650
35,700

35,550
35,600
35,650
35,700
35,750

4,025
4,031
4,037
4,043
4,049

3,786
3,792
3,798
3,804
3,810

4,025
4,031
4,037
4,043
4,049

3,923
3,929
3,935
3,941
3,947

38,500
38,550
38,600
38,650
38,700

38,550
38,600
38,650
38,700
38,750

4,385
4,391
4,397
4,403
4,409

4,146
4,152
4,158
4,164
4,170

4,385
4,391
4,397
4,403
4,409

4,283
4,289
4,295
4,301
4,307

32,750
32,800
32,850
32,900
32,950

32,800
32,850
32,900
32,950
33,000

3,695
3,701
3,707
3,713
3,719

3,456
3,462
3,468
3,474
3,480

3,695
3,701
3,707
3,713
3,719

3,593
3,599
3,605
3,611
3,617

35,750
35,800
35,850
35,900
35,950

35,800
35,850
35,900
35,950
36,000

4,055
4,061
4,067
4,073
4,079

3,816
3,822
3,828
3,834
3,840

4,055
4,061
4,067
4,073
4,079

3,953
3,959
3,965
3,971
3,977

38,750
38,800
38,850
38,900
38,950

38,800
38,850
38,900
38,950
39,000

4,415
4,421
4,427
4,433
4,439

4,176
4,182
4,188
4,194
4,200

4,415
4,421
4,427
4,433
4,439

4,313
4,319
4,325
4,331
4,337

(Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

73

DRAFT

DRAFT

If line 15
(taxable
income) is—

And you are—

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

Single

Your tax is—

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

And you are—
Single

Your tax is—

39,000

Married Married Head of
filing
filing
housejointly * sepahold
rately
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

4,445
4,451
4,457
4,463
4,469

4,206
4,212
4,218
4,224
4,230

4,445
4,451
4,457
4,463
4,469

4,343
4,349
4,355
4,361
4,367

42,000
42,050
42,100
42,150
42,200

42,050
42,100
42,150
42,200
42,250

4,805
4,811
4,817
4,823
4,829

4,566
4,572
4,578
4,584
4,590

4,805
4,811
4,817
4,823
4,829

4,703
4,709
4,715
4,721
4,727

45,000
45,050
45,100
45,150
45,200

45,050
45,100
45,150
45,200
45,250

5,165
5,171
5,177
5,183
5,189

4,926
4,932
4,938
4,944
4,950

5,165
5,171
5,177
5,183
5,189

5,063
5,069
5,075
5,081
5,087

39,250
39,300
39,350
39,400
39,450

39,300
39,350
39,400
39,450
39,500

4,475
4,481
4,487
4,493
4,499

4,236
4,242
4,248
4,254
4,260

4,475
4,481
4,487
4,493
4,499

4,373
4,379
4,385
4,391
4,397

42,250
42,300
42,350
42,400
42,450

42,300
42,350
42,400
42,450
42,500

4,835
4,841
4,847
4,853
4,859

4,596
4,602
4,608
4,614
4,620

4,835
4,841
4,847
4,853
4,859

4,733
4,739
4,745
4,751
4,757

45,250
45,300
45,350
45,400
45,450

45,300
45,350
45,400
45,450
45,500

5,195
5,201
5,207
5,213
5,219

4,956
4,962
4,968
4,974
4,980

5,195
5,201
5,207
5,213
5,219

5,093
5,099
5,105
5,111
5,117

39,500
39,550
39,600
39,650
39,700

39,550
39,600
39,650
39,700
39,750

4,505
4,511
4,517
4,523
4,529

4,266
4,272
4,278
4,284
4,290

4,505
4,511
4,517
4,523
4,529

4,403
4,409
4,415
4,421
4,427

42,500
42,550
42,600
42,650
42,700

42,550
42,600
42,650
42,700
42,750

4,865
4,871
4,877
4,883
4,889

4,626
4,632
4,638
4,644
4,650

4,865
4,871
4,877
4,883
4,889

4,763
4,769
4,775
4,781
4,787

45,500
45,550
45,600
45,650
45,700

45,550
45,600
45,650
45,700
45,750

5,225
5,231
5,237
5,243
5,249

4,986
4,992
4,998
5,004
5,010

5,225
5,231
5,237
5,243
5,249

5,123
5,129
5,135
5,141
5,147

39,750
39,800
39,850
39,900
39,950

39,800
39,850
39,900
39,950
40,000

4,535
4,541
4,547
4,553
4,559

4,296
4,302
4,308
4,314
4,320

4,535
4,541
4,547
4,553
4,559

4,433
4,439
4,445
4,451
4,457

42,750
42,800
42,850
42,900
42,950

42,800
42,850
42,900
42,950
43,000

4,895
4,901
4,907
4,913
4,919

4,656
4,662
4,668
4,674
4,680

4,895
4,901
4,907
4,913
4,919

4,793
4,799
4,805
4,811
4,817

45,750
45,800
45,850
45,900
45,950

45,800
45,850
45,900
45,950
46,000

5,255
5,261
5,267
5,273
5,279

5,016
5,022
5,028
5,034
5,040

5,255
5,261
5,267
5,273
5,279

5,153
5,159
5,165
5,171
5,177

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

4,565
4,571
4,577
4,583
4,589

4,326
4,332
4,338
4,344
4,350

4,565
4,571
4,577
4,583
4,589

4,463
4,469
4,475
4,481
4,487

43,000
43,050
43,100
43,150
43,200

43,050
43,100
43,150
43,200
43,250

4,925
4,931
4,937
4,943
4,949

4,686
4,692
4,698
4,704
4,710

4,925
4,931
4,937
4,943
4,949

4,823
4,829
4,835
4,841
4,847

46,000
46,050
46,100
46,150
46,200

46,050
46,100
46,150
46,200
46,250

5,285
5,291
5,297
5,303
5,309

5,046
5,052
5,058
5,064
5,070

5,285
5,291
5,297
5,303
5,309

5,183
5,189
5,195
5,201
5,207

40,250
40,300
40,350
40,400
40,450

40,300
40,350
40,400
40,450
40,500

4,595
4,601
4,607
4,613
4,619

4,356
4,362
4,368
4,374
4,380

4,595
4,601
4,607
4,613
4,619

4,493
4,499
4,505
4,511
4,517

43,250
43,300
43,350
43,400
43,450

43,300
43,350
43,400
43,450
43,500

4,955
4,961
4,967
4,973
4,979

4,716
4,722
4,728
4,734
4,740

4,955
4,961
4,967
4,973
4,979

4,853
4,859
4,865
4,871
4,877

46,250
46,300
46,350
46,400
46,450

46,300
46,350
46,400
46,450
46,500

5,315
5,321
5,327
5,333
5,339

5,076
5,082
5,088
5,094
5,100

5,315
5,321
5,327
5,333
5,339

5,213
5,219
5,225
5,231
5,237

40,500
40,550
40,600
40,650
40,700

40,550
40,600
40,650
40,700
40,750

4,625
4,631
4,637
4,643
4,649

4,386
4,392
4,398
4,404
4,410

4,625
4,631
4,637
4,643
4,649

4,523
4,529
4,535
4,541
4,547

43,500
43,550
43,600
43,650
43,700

43,550
43,600
43,650
43,700
43,750

4,985
4,991
4,997
5,003
5,009

4,746
4,752
4,758
4,764
4,770

4,985
4,991
4,997
5,003
5,009

4,883
4,889
4,895
4,901
4,907

46,500
46,550
46,600
46,650
46,700

46,550
46,600
46,650
46,700
46,750

5,345
5,351
5,357
5,363
5,369

5,106
5,112
5,118
5,124
5,130

5,345
5,351
5,357
5,363
5,369

5,243
5,249
5,255
5,261
5,267

40,750
40,800
40,850
40,900
40,950

40,800
40,850
40,900
40,950
41,000

4,655
4,661
4,667
4,673
4,679

4,416
4,422
4,428
4,434
4,440

4,655
4,661
4,667
4,673
4,679

4,553
4,559
4,565
4,571
4,577

43,750
43,800
43,850
43,900
43,950

43,800
43,850
43,900
43,950
44,000

5,015
5,021
5,027
5,033
5,039

4,776
4,782
4,788
4,794
4,800

5,015
5,021
5,027
5,033
5,039

4,913
4,919
4,925
4,931
4,937

46,750
46,800
46,850
46,900
46,950

46,800
46,850
46,900
46,950
47,000

5,375
5,381
5,387
5,393
5,399

5,136
5,142
5,148
5,154
5,160

5,375
5,381
5,387
5,393
5,399

5,273
5,279
5,285
5,291
5,297

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

4,685
4,691
4,697
4,703
4,709

4,446
4,452
4,458
4,464
4,470

4,685
4,691
4,697
4,703
4,709

4,583
4,589
4,595
4,601
4,607

44,000
44,050
44,100
44,150
44,200

44,050
44,100
44,150
44,200
44,250

5,045
5,051
5,057
5,063
5,069

4,806
4,812
4,818
4,824
4,830

5,045
5,051
5,057
5,063
5,069

4,943
4,949
4,955
4,961
4,967

47,000
47,050
47,100
47,150
47,200

47,050
47,100
47,150
47,200
47,250

5,405
5,411
5,417
5,423
5,429

5,166
5,172
5,178
5,184
5,190

5,405
5,411
5,417
5,423
5,429

5,303
5,309
5,315
5,321
5,327

41,250
41,300
41,350
41,400
41,450

41,300
41,350
41,400
41,450
41,500

4,715
4,721
4,727
4,733
4,739

4,476
4,482
4,488
4,494
4,500

4,715
4,721
4,727
4,733
4,739

4,613
4,619
4,625
4,631
4,637

44,250
44,300
44,350
44,400
44,450

44,300
44,350
44,400
44,450
44,500

5,075
5,081
5,087
5,093
5,099

4,836
4,842
4,848
4,854
4,860

5,075
5,081
5,087
5,093
5,099

4,973
4,979
4,985
4,991
4,997

47,250
47,300
47,350
47,400
47,450

47,300
47,350
47,400
47,450
47,500

5,435
5,441
5,447
5,453
5,459

5,196
5,202
5,208
5,214
5,220

5,435
5,441
5,447
5,453
5,459

5,333
5,339
5,345
5,351
5,357

41,500
41,550
41,600
41,650
41,700

41,550
41,600
41,650
41,700
41,750

4,745
4,751
4,757
4,763
4,769

4,506
4,512
4,518
4,524
4,530

4,745
4,751
4,757
4,763
4,769

4,643
4,649
4,655
4,661
4,667

44,500
44,550
44,600
44,650
44,700

44,550
44,600
44,650
44,700
44,750

5,105
5,111
5,117
5,123
5,129

4,866
4,872
4,878
4,884
4,890

5,105
5,111
5,117
5,123
5,129

5,003
5,009
5,015
5,021
5,027

47,500
47,550
47,600
47,650
47,700

47,550
47,600
47,650
47,700
47,750

5,465
5,471
5,477
5,483
5,489

5,226
5,232
5,238
5,244
5,250

5,465
5,471
5,477
5,483
5,489

5,363
5,369
5,375
5,381
5,387

41,750
41,800
41,850
41,900
41,950

41,800
41,850
41,900
41,950
42,000

4,775
4,781
4,787
4,793
4,799

4,536
4,542
4,548
4,554
4,560

4,775
4,781
4,787
4,793
4,799

4,673
4,679
4,685
4,691
4,697

44,750
44,800
44,850
44,900
44,950

44,800
44,850
44,900
44,950
45,000

5,135
5,141
5,147
5,153
5,159

4,896
4,902
4,908
4,914
4,920

5,135
5,141
5,147
5,153
5,159

5,033
5,039
5,045
5,051
5,057

47,750
47,800
47,850
47,900
47,950

47,800
47,850
47,900
47,950
48,000

5,495
5,501
5,507
5,513
5,519

5,256
5,262
5,268
5,274
5,280

5,495
5,501
5,507
5,513
5,519

5,393
5,399
5,405
5,411
5,417

(Continued)
* This column must also be used by a qualifying surviving spouse.

74

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DRAFT

DRAFT

If line 15
(taxable
income) is—

And you are—

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

Single

Your tax is—

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

And you are—
Single

Your tax is—

48,000

Married Married Head of
filing
filing
housejointly * sepahold
rately
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

5,525
5,531
5,537
5,543
5,549

5,286
5,292
5,298
5,304
5,310

5,525
5,531
5,537
5,543
5,549

5,423
5,429
5,435
5,441
5,447

51,000
51,050
51,100
51,150
51,200

51,050
51,100
51,150
51,200
51,250

6,140
6,151
6,162
6,173
6,184

5,646
5,652
5,658
5,664
5,670

6,140
6,151
6,162
6,173
6,184

5,783
5,789
5,795
5,801
5,807

54,000
54,050
54,100
54,150
54,200

54,050
54,100
54,150
54,200
54,250

6,800
6,811
6,822
6,833
6,844

6,006
6,012
6,018
6,024
6,030

6,800
6,811
6,822
6,833
6,844

6,143
6,149
6,155
6,161
6,167

48,250
48,300
48,350
48,400
48,450

48,300
48,350
48,400
48,450
48,500

5,555
5,561
5,567
5,573
5,579

5,316
5,322
5,328
5,334
5,340

5,555
5,561
5,567
5,573
5,579

5,453
5,459
5,465
5,471
5,477

51,250
51,300
51,350
51,400
51,450

51,300
51,350
51,400
51,450
51,500

6,195
6,206
6,217
6,228
6,239

5,676
5,682
5,688
5,694
5,700

6,195
6,206
6,217
6,228
6,239

5,813
5,819
5,825
5,831
5,837

54,250
54,300
54,350
54,400
54,450

54,300
54,350
54,400
54,450
54,500

6,855
6,866
6,877
6,888
6,899

6,036
6,042
6,048
6,054
6,060

6,855
6,866
6,877
6,888
6,899

6,173
6,179
6,185
6,191
6,197

48,500
48,550
48,600
48,650
48,700

48,550
48,600
48,650
48,700
48,750

5,590
5,601
5,612
5,623
5,634

5,346
5,352
5,358
5,364
5,370

5,590
5,601
5,612
5,623
5,634

5,483
5,489
5,495
5,501
5,507

51,500
51,550
51,600
51,650
51,700

51,550
51,600
51,650
51,700
51,750

6,250
6,261
6,272
6,283
6,294

5,706
5,712
5,718
5,724
5,730

6,250
6,261
6,272
6,283
6,294

5,843
5,849
5,855
5,861
5,867

54,500
54,550
54,600
54,650
54,700

54,550
54,600
54,650
54,700
54,750

6,910
6,921
6,932
6,943
6,954

6,066
6,072
6,078
6,084
6,090

6,910
6,921
6,932
6,943
6,954

6,203
6,209
6,215
6,221
6,227

48,750
48,800
48,850
48,900
48,950

48,800
48,850
48,900
48,950
49,000

5,645
5,656
5,667
5,678
5,689

5,376
5,382
5,388
5,394
5,400

5,645
5,656
5,667
5,678
5,689

5,513
5,519
5,525
5,531
5,537

51,750
51,800
51,850
51,900
51,950

51,800
51,850
51,900
51,950
52,000

6,305
6,316
6,327
6,338
6,349

5,736
5,742
5,748
5,754
5,760

6,305
6,316
6,327
6,338
6,349

5,873
5,879
5,885
5,891
5,897

54,750
54,800
54,850
54,900
54,950

54,800
54,850
54,900
54,950
55,000

6,965
6,976
6,987
6,998
7,009

6,096
6,102
6,108
6,114
6,120

6,965
6,976
6,987
6,998
7,009

6,233
6,239
6,245
6,251
6,257

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

5,700
5,711
5,722
5,733
5,744

5,406
5,412
5,418
5,424
5,430

5,700
5,711
5,722
5,733
5,744

5,543
5,549
5,555
5,561
5,567

52,000
52,050
52,100
52,150
52,200

52,050
52,100
52,150
52,200
52,250

6,360
6,371
6,382
6,393
6,404

5,766
5,772
5,778
5,784
5,790

6,360
6,371
6,382
6,393
6,404

5,903
5,909
5,915
5,921
5,927

55,000
55,050
55,100
55,150
55,200

55,050
55,100
55,150
55,200
55,250

7,020
7,031
7,042
7,053
7,064

6,126
6,132
6,138
6,144
6,150

7,020
7,031
7,042
7,053
7,064

6,263
6,269
6,275
6,281
6,287

49,250
49,300
49,350
49,400
49,450

49,300
49,350
49,400
49,450
49,500

5,755
5,766
5,777
5,788
5,799

5,436
5,442
5,448
5,454
5,460

5,755
5,766
5,777
5,788
5,799

5,573
5,579
5,585
5,591
5,597

52,250
52,300
52,350
52,400
52,450

52,300
52,350
52,400
52,450
52,500

6,415
6,426
6,437
6,448
6,459

5,796
5,802
5,808
5,814
5,820

6,415
6,426
6,437
6,448
6,459

5,933
5,939
5,945
5,951
5,957

55,250
55,300
55,350
55,400
55,450

55,300
55,350
55,400
55,450
55,500

7,075
7,086
7,097
7,108
7,119

6,156
6,162
6,168
6,174
6,180

7,075
7,086
7,097
7,108
7,119

6,293
6,299
6,305
6,311
6,317

49,500
49,550
49,600
49,650
49,700

49,550
49,600
49,650
49,700
49,750

5,810
5,821
5,832
5,843
5,854

5,466
5,472
5,478
5,484
5,490

5,810
5,821
5,832
5,843
5,854

5,603
5,609
5,615
5,621
5,627

52,500
52,550
52,600
52,650
52,700

52,550
52,600
52,650
52,700
52,750

6,470
6,481
6,492
6,503
6,514

5,826
5,832
5,838
5,844
5,850

6,470
6,481
6,492
6,503
6,514

5,963
5,969
5,975
5,981
5,987

55,500
55,550
55,600
55,650
55,700

55,550
55,600
55,650
55,700
55,750

7,130
7,141
7,152
7,163
7,174

6,186
6,192
6,198
6,204
6,210

7,130
7,141
7,152
7,163
7,174

6,323
6,329
6,335
6,341
6,347

49,750
49,800
49,850
49,900
49,950

49,800
49,850
49,900
49,950
50,000

5,865
5,876
5,887
5,898
5,909

5,496
5,502
5,508
5,514
5,520

5,865
5,876
5,887
5,898
5,909

5,633
5,639
5,645
5,651
5,657

52,750
52,800
52,850
52,900
52,950

52,800
52,850
52,900
52,950
53,000

6,525
6,536
6,547
6,558
6,569

5,856
5,862
5,868
5,874
5,880

6,525
6,536
6,547
6,558
6,569

5,993
5,999
6,005
6,011
6,017

55,750
55,800
55,850
55,900
55,950

55,800
55,850
55,900
55,950
56,000

7,185
7,196
7,207
7,218
7,229

6,216
6,222
6,228
6,234
6,240

7,185
7,196
7,207
7,218
7,229

6,353
6,359
6,365
6,371
6,377

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

5,920
5,931
5,942
5,953
5,964

5,526
5,532
5,538
5,544
5,550

5,920
5,931
5,942
5,953
5,964

5,663
5,669
5,675
5,681
5,687

53,000
53,050
53,100
53,150
53,200

53,050
53,100
53,150
53,200
53,250

6,580
6,591
6,602
6,613
6,624

5,886
5,892
5,898
5,904
5,910

6,580
6,591
6,602
6,613
6,624

6,023
6,029
6,035
6,041
6,047

56,000
56,050
56,100
56,150
56,200

56,050
56,100
56,150
56,200
56,250

7,240
7,251
7,262
7,273
7,284

6,246
6,252
6,258
6,264
6,270

7,240
7,251
7,262
7,273
7,284

6,383
6,389
6,395
6,401
6,407

50,250
50,300
50,350
50,400
50,450

50,300
50,350
50,400
50,450
50,500

5,975
5,986
5,997
6,008
6,019

5,556
5,562
5,568
5,574
5,580

5,975
5,986
5,997
6,008
6,019

5,693
5,699
5,705
5,711
5,717

53,250
53,300
53,350
53,400
53,450

53,300
53,350
53,400
53,450
53,500

6,635
6,646
6,657
6,668
6,679

5,916
5,922
5,928
5,934
5,940

6,635
6,646
6,657
6,668
6,679

6,053
6,059
6,065
6,071
6,077

56,250
56,300
56,350
56,400
56,450

56,300
56,350
56,400
56,450
56,500

7,295
7,306
7,317
7,328
7,339

6,276
6,282
6,288
6,294
6,300

7,295
7,306
7,317
7,328
7,339

6,413
6,419
6,425
6,431
6,437

50,500
50,550
50,600
50,650
50,700

50,550
50,600
50,650
50,700
50,750

6,030
6,041
6,052
6,063
6,074

5,586
5,592
5,598
5,604
5,610

6,030
6,041
6,052
6,063
6,074

5,723
5,729
5,735
5,741
5,747

53,500
53,550
53,600
53,650
53,700

53,550
53,600
53,650
53,700
53,750

6,690
6,701
6,712
6,723
6,734

5,946
5,952
5,958
5,964
5,970

6,690
6,701
6,712
6,723
6,734

6,083
6,089
6,095
6,101
6,107

56,500
56,550
56,600
56,650
56,700

56,550
56,600
56,650
56,700
56,750

7,350
7,361
7,372
7,383
7,394

6,306
6,312
6,318
6,324
6,330

7,350
7,361
7,372
7,383
7,394

6,443
6,449
6,455
6,461
6,467

50,750
50,800
50,850
50,900
50,950

50,800
50,850
50,900
50,950
51,000

6,085
6,096
6,107
6,118
6,129

5,616
5,622
5,628
5,634
5,640

6,085
6,096
6,107
6,118
6,129

5,753
5,759
5,765
5,771
5,777

53,750
53,800
53,850
53,900
53,950

53,800
53,850
53,900
53,950
54,000

6,745
6,756
6,767
6,778
6,789

5,976
5,982
5,988
5,994
6,000

6,745
6,756
6,767
6,778
6,789

6,113
6,119
6,125
6,131
6,137

56,750
56,800
56,850
56,900
56,950

56,800
56,850
56,900
56,950
57,000

7,405
7,416
7,427
7,438
7,449

6,336
6,342
6,348
6,354
6,360

7,405
7,416
7,427
7,438
7,449

6,473
6,479
6,485
6,491
6,497

(Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

75

DRAFT

DRAFT

If line 15
(taxable
income) is—

And you are—

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

Single

Your tax is—

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

And you are—
Single

Your tax is—

57,000

Married Married Head of
filing
filing
housejointly * sepahold
rately
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

7,460
7,471
7,482
7,493
7,504

6,366
6,372
6,378
6,384
6,390

7,460
7,471
7,482
7,493
7,504

6,503
6,509
6,515
6,521
6,527

60,000
60,050
60,100
60,150
60,200

60,050
60,100
60,150
60,200
60,250

8,120
8,131
8,142
8,153
8,164

6,726
6,732
6,738
6,744
6,750

8,120
8,131
8,142
8,153
8,164

6,863
6,869
6,875
6,881
6,887

63,000
63,050
63,100
63,150
63,200

63,050
63,100
63,150
63,200
63,250

8,780
8,791
8,802
8,813
8,824

7,086
7,092
7,098
7,104
7,110

8,780
8,791
8,802
8,813
8,824

7,223
7,229
7,235
7,241
7,247

57,250
57,300
57,350
57,400
57,450

57,300
57,350
57,400
57,450
57,500

7,515
7,526
7,537
7,548
7,559

6,396
6,402
6,408
6,414
6,420

7,515
7,526
7,537
7,548
7,559

6,533
6,539
6,545
6,551
6,557

60,250
60,300
60,350
60,400
60,450

60,300
60,350
60,400
60,450
60,500

8,175
8,186
8,197
8,208
8,219

6,756
6,762
6,768
6,774
6,780

8,175
8,186
8,197
8,208
8,219

6,893
6,899
6,905
6,911
6,917

63,250
63,300
63,350
63,400
63,450

63,300
63,350
63,400
63,450
63,500

8,835
8,846
8,857
8,868
8,879

7,116
7,122
7,128
7,134
7,140

8,835
8,846
8,857
8,868
8,879

7,253
7,259
7,265
7,271
7,277

57,500
57,550
57,600
57,650
57,700

57,550
57,600
57,650
57,700
57,750

7,570
7,581
7,592
7,603
7,614

6,426
6,432
6,438
6,444
6,450

7,570
7,581
7,592
7,603
7,614

6,563
6,569
6,575
6,581
6,587

60,500
60,550
60,600
60,650
60,700

60,550
60,600
60,650
60,700
60,750

8,230
8,241
8,252
8,263
8,274

6,786
6,792
6,798
6,804
6,810

8,230
8,241
8,252
8,263
8,274

6,923
6,929
6,935
6,941
6,947

63,500
63,550
63,600
63,650
63,700

63,550
63,600
63,650
63,700
63,750

8,890
8,901
8,912
8,923
8,934

7,146
7,152
7,158
7,164
7,170

8,890
8,901
8,912
8,923
8,934

7,283
7,289
7,295
7,301
7,307

57,750
57,800
57,850
57,900
57,950

57,800
57,850
57,900
57,950
58,000

7,625
7,636
7,647
7,658
7,669

6,456
6,462
6,468
6,474
6,480

7,625
7,636
7,647
7,658
7,669

6,593
6,599
6,605
6,611
6,617

60,750
60,800
60,850
60,900
60,950

60,800
60,850
60,900
60,950
61,000

8,285
8,296
8,307
8,318
8,329

6,816
6,822
6,828
6,834
6,840

8,285
8,296
8,307
8,318
8,329

6,953
6,959
6,965
6,971
6,977

63,750
63,800
63,850
63,900
63,950

63,800
63,850
63,900
63,950
64,000

8,945
8,956
8,967
8,978
8,989

7,176
7,182
7,188
7,194
7,200

8,945
8,956
8,967
8,978
8,989

7,313
7,319
7,325
7,331
7,337

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

7,680
7,691
7,702
7,713
7,724

6,486
6,492
6,498
6,504
6,510

7,680
7,691
7,702
7,713
7,724

6,623
6,629
6,635
6,641
6,647

61,000
61,050
61,100
61,150
61,200

61,050
61,100
61,150
61,200
61,250

8,340
8,351
8,362
8,373
8,384

6,846
6,852
6,858
6,864
6,870

8,340
8,351
8,362
8,373
8,384

6,983
6,989
6,995
7,001
7,007

64,000
64,050
64,100
64,150
64,200

64,050
64,100
64,150
64,200
64,250

9,000
9,011
9,022
9,033
9,044

7,206
7,212
7,218
7,224
7,230

9,000
9,011
9,022
9,033
9,044

7,343
7,349
7,355
7,361
7,367

58,250
58,300
58,350
58,400
58,450

58,300
58,350
58,400
58,450
58,500

7,735
7,746
7,757
7,768
7,779

6,516
6,522
6,528
6,534
6,540

7,735
7,746
7,757
7,768
7,779

6,653
6,659
6,665
6,671
6,677

61,250
61,300
61,350
61,400
61,450

61,300
61,350
61,400
61,450
61,500

8,395
8,406
8,417
8,428
8,439

6,876
6,882
6,888
6,894
6,900

8,395
8,406
8,417
8,428
8,439

7,013
7,019
7,025
7,031
7,037

64,250
64,300
64,350
64,400
64,450

64,300
64,350
64,400
64,450
64,500

9,055
9,066
9,077
9,088
9,099

7,236
7,242
7,248
7,254
7,260

9,055
9,066
9,077
9,088
9,099

7,373
7,379
7,385
7,391
7,397

58,500
58,550
58,600
58,650
58,700

58,550
58,600
58,650
58,700
58,750

7,790
7,801
7,812
7,823
7,834

6,546
6,552
6,558
6,564
6,570

7,790
7,801
7,812
7,823
7,834

6,683
6,689
6,695
6,701
6,707

61,500
61,550
61,600
61,650
61,700

61,550
61,600
61,650
61,700
61,750

8,450
8,461
8,472
8,483
8,494

6,906
6,912
6,918
6,924
6,930

8,450
8,461
8,472
8,483
8,494

7,043
7,049
7,055
7,061
7,067

64,500
64,550
64,600
64,650
64,700

64,550
64,600
64,650
64,700
64,750

9,110
9,121
9,132
9,143
9,154

7,266
7,272
7,278
7,284
7,290

9,110
9,121
9,132
9,143
9,154

7,403
7,409
7,415
7,421
7,427

58,750
58,800
58,850
58,900
58,950

58,800
58,850
58,900
58,950
59,000

7,845
7,856
7,867
7,878
7,889

6,576
6,582
6,588
6,594
6,600

7,845
7,856
7,867
7,878
7,889

6,713
6,719
6,725
6,731
6,737

61,750
61,800
61,850
61,900
61,950

61,800
61,850
61,900
61,950
62,000

8,505
8,516
8,527
8,538
8,549

6,936
6,942
6,948
6,954
6,960

8,505
8,516
8,527
8,538
8,549

7,073
7,079
7,085
7,091
7,097

64,750
64,800
64,850
64,900
64,950

64,800
64,850
64,900
64,950
65,000

9,165
9,176
9,187
9,198
9,209

7,296
7,302
7,308
7,314
7,320

9,165
9,176
9,187
9,198
9,209

7,433
7,439
7,448
7,459
7,470

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

7,900
7,911
7,922
7,933
7,944

6,606
6,612
6,618
6,624
6,630

7,900
7,911
7,922
7,933
7,944

6,743
6,749
6,755
6,761
6,767

62,000
62,050
62,100
62,150
62,200

62,050
62,100
62,150
62,200
62,250

8,560
8,571
8,582
8,593
8,604

6,966
6,972
6,978
6,984
6,990

8,560
8,571
8,582
8,593
8,604

7,103
7,109
7,115
7,121
7,127

65,000
65,050
65,100
65,150
65,200

65,050
65,100
65,150
65,200
65,250

9,220
9,231
9,242
9,253
9,264

7,326
7,332
7,338
7,344
7,350

9,220
9,231
9,242
9,253
9,264

7,481
7,492
7,503
7,514
7,525

59,250
59,300
59,350
59,400
59,450

59,300
59,350
59,400
59,450
59,500

7,955
7,966
7,977
7,988
7,999

6,636
6,642
6,648
6,654
6,660

7,955
7,966
7,977
7,988
7,999

6,773
6,779
6,785
6,791
6,797

62,250
62,300
62,350
62,400
62,450

62,300
62,350
62,400
62,450
62,500

8,615
8,626
8,637
8,648
8,659

6,996
7,002
7,008
7,014
7,020

8,615
8,626
8,637
8,648
8,659

7,133
7,139
7,145
7,151
7,157

65,250
65,300
65,350
65,400
65,450

65,300
65,350
65,400
65,450
65,500

9,275
9,286
9,297
9,308
9,319

7,356
7,362
7,368
7,374
7,380

9,275
9,286
9,297
9,308
9,319

7,536
7,547
7,558
7,569
7,580

59,500
59,550
59,600
59,650
59,700

59,550
59,600
59,650
59,700
59,750

8,010
8,021
8,032
8,043
8,054

6,666
6,672
6,678
6,684
6,690

8,010
8,021
8,032
8,043
8,054

6,803
6,809
6,815
6,821
6,827

62,500
62,550
62,600
62,650
62,700

62,550
62,600
62,650
62,700
62,750

8,670
8,681
8,692
8,703
8,714

7,026
7,032
7,038
7,044
7,050

8,670
8,681
8,692
8,703
8,714

7,163
7,169
7,175
7,181
7,187

65,500
65,550
65,600
65,650
65,700

65,550
65,600
65,650
65,700
65,750

9,330
9,341
9,352
9,363
9,374

7,386
7,392
7,398
7,404
7,410

9,330
9,341
9,352
9,363
9,374

7,591
7,602
7,613
7,624
7,635

59,750
59,800
59,850
59,900
59,950

59,800
59,850
59,900
59,950
60,000

8,065
8,076
8,087
8,098
8,109

6,696
6,702
6,708
6,714
6,720

8,065
8,076
8,087
8,098
8,109

6,833
6,839
6,845
6,851
6,857

62,750
62,800
62,850
62,900
62,950

62,800
62,850
62,900
62,950
63,000

8,725
8,736
8,747
8,758
8,769

7,056
7,062
7,068
7,074
7,080

8,725
8,736
8,747
8,758
8,769

7,193
7,199
7,205
7,211
7,217

65,750
65,800
65,850
65,900
65,950

65,800
65,850
65,900
65,950
66,000

9,385
9,396
9,407
9,418
9,429

7,416
7,422
7,428
7,434
7,440

9,385
9,396
9,407
9,418
9,429

7,646
7,657
7,668
7,679
7,690

(Continued)
* This column must also be used by a qualifying surviving spouse.

76

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

If line 15
(taxable
income) is—

And you are—

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

Single

Your tax is—

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

And you are—
Single

Your tax is—

66,000

Married Married Head of
filing
filing
housejointly * sepahold
rately
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

9,440
9,451
9,462
9,473
9,484

7,446
7,452
7,458
7,464
7,470

9,440
9,451
9,462
9,473
9,484

7,701
7,712
7,723
7,734
7,745

69,000
69,050
69,100
69,150
69,200

69,050
69,100
69,150
69,200
69,250

10,100
10,111
10,122
10,133
10,144

7,806
7,812
7,818
7,824
7,830

10,100
10,111
10,122
10,133
10,144

8,361
8,372
8,383
8,394
8,405

72,000
72,050
72,100
72,150
72,200

72,050
72,100
72,150
72,200
72,250

10,760
10,771
10,782
10,793
10,804

8,166
8,172
8,178
8,184
8,190

10,760
10,771
10,782
10,793
10,804

9,021
9,032
9,043
9,054
9,065

66,250
66,300
66,350
66,400
66,450

66,300
66,350
66,400
66,450
66,500

9,495
9,506
9,517
9,528
9,539

7,476
7,482
7,488
7,494
7,500

9,495
9,506
9,517
9,528
9,539

7,756
7,767
7,778
7,789
7,800

69,250
69,300
69,350
69,400
69,450

69,300
69,350
69,400
69,450
69,500

10,155
10,166
10,177
10,188
10,199

7,836
7,842
7,848
7,854
7,860

10,155
10,166
10,177
10,188
10,199

8,416
8,427
8,438
8,449
8,460

72,250
72,300
72,350
72,400
72,450

72,300
72,350
72,400
72,450
72,500

10,815
10,826
10,837
10,848
10,859

8,196
8,202
8,208
8,214
8,220

10,815
10,826
10,837
10,848
10,859

9,076
9,087
9,098
9,109
9,120

66,500
66,550
66,600
66,650
66,700

66,550
66,600
66,650
66,700
66,750

9,550
9,561
9,572
9,583
9,594

7,506
7,512
7,518
7,524
7,530

9,550
9,561
9,572
9,583
9,594

7,811
7,822
7,833
7,844
7,855

69,500
69,550
69,600
69,650
69,700

69,550
69,600
69,650
69,700
69,750

10,210
10,221
10,232
10,243
10,254

7,866
7,872
7,878
7,884
7,890

10,210
10,221
10,232
10,243
10,254

8,471
8,482
8,493
8,504
8,515

72,500
72,550
72,600
72,650
72,700

72,550
72,600
72,650
72,700
72,750

10,870
10,881
10,892
10,903
10,914

8,226
8,232
8,238
8,244
8,250

10,870
10,881
10,892
10,903
10,914

9,131
9,142
9,153
9,164
9,175

66,750
66,800
66,850
66,900
66,950

66,800
66,850
66,900
66,950
67,000

9,605
9,616
9,627
9,638
9,649

7,536
7,542
7,548
7,554
7,560

9,605
9,616
9,627
9,638
9,649

7,866
7,877
7,888
7,899
7,910

69,750
69,800
69,850
69,900
69,950

69,800
69,850
69,900
69,950
70,000

10,265
10,276
10,287
10,298
10,309

7,896
7,902
7,908
7,914
7,920

10,265
10,276
10,287
10,298
10,309

8,526
8,537
8,548
8,559
8,570

72,750
72,800
72,850
72,900
72,950

72,800
72,850
72,900
72,950
73,000

10,925
10,936
10,947
10,958
10,969

8,256
8,262
8,268
8,274
8,280

10,925
10,936
10,947
10,958
10,969

9,186
9,197
9,208
9,219
9,230

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

9,660
9,671
9,682
9,693
9,704

7,566
7,572
7,578
7,584
7,590

9,660
9,671
9,682
9,693
9,704

7,921
7,932
7,943
7,954
7,965

70,000
70,050
70,100
70,150
70,200

70,050
70,100
70,150
70,200
70,250

10,320
10,331
10,342
10,353
10,364

7,926
7,932
7,938
7,944
7,950

10,320
10,331
10,342
10,353
10,364

8,581
8,592
8,603
8,614
8,625

73,000
73,050
73,100
73,150
73,200

73,050
73,100
73,150
73,200
73,250

10,980
10,991
11,002
11,013
11,024

8,286
8,292
8,298
8,304
8,310

10,980
10,991
11,002
11,013
11,024

9,241
9,252
9,263
9,274
9,285

67,250
67,300
67,350
67,400
67,450

67,300
67,350
67,400
67,450
67,500

9,715
9,726
9,737
9,748
9,759

7,596
7,602
7,608
7,614
7,620

9,715
9,726
9,737
9,748
9,759

7,976
7,987
7,998
8,009
8,020

70,250
70,300
70,350
70,400
70,450

70,300
70,350
70,400
70,450
70,500

10,375
10,386
10,397
10,408
10,419

7,956
7,962
7,968
7,974
7,980

10,375
10,386
10,397
10,408
10,419

8,636
8,647
8,658
8,669
8,680

73,250
73,300
73,350
73,400
73,450

73,300
73,350
73,400
73,450
73,500

11,035
11,046
11,057
11,068
11,079

8,316
8,322
8,328
8,334
8,340

11,035
11,046
11,057
11,068
11,079

9,296
9,307
9,318
9,329
9,340

67,500
67,550
67,600
67,650
67,700

67,550
67,600
67,650
67,700
67,750

9,770
9,781
9,792
9,803
9,814

7,626
7,632
7,638
7,644
7,650

9,770
9,781
9,792
9,803
9,814

8,031
8,042
8,053
8,064
8,075

70,500
70,550
70,600
70,650
70,700

70,550
70,600
70,650
70,700
70,750

10,430
10,441
10,452
10,463
10,474

7,986
7,992
7,998
8,004
8,010

10,430
10,441
10,452
10,463
10,474

8,691
8,702
8,713
8,724
8,735

73,500
73,550
73,600
73,650
73,700

73,550
73,600
73,650
73,700
73,750

11,090
11,101
11,112
11,123
11,134

8,346
8,352
8,358
8,364
8,370

11,090
11,101
11,112
11,123
11,134

9,351
9,362
9,373
9,384
9,395

67,750
67,800
67,850
67,900
67,950

67,800
67,850
67,900
67,950
68,000

9,825
9,836
9,847
9,858
9,869

7,656
7,662
7,668
7,674
7,680

9,825
9,836
9,847
9,858
9,869

8,086
8,097
8,108
8,119
8,130

70,750
70,800
70,850
70,900
70,950

70,800
70,850
70,900
70,950
71,000

10,485
10,496
10,507
10,518
10,529

8,016
8,022
8,028
8,034
8,040

10,485
10,496
10,507
10,518
10,529

8,746
8,757
8,768
8,779
8,790

73,750
73,800
73,850
73,900
73,950

73,800
73,850
73,900
73,950
74,000

11,145
11,156
11,167
11,178
11,189

8,376
8,382
8,388
8,394
8,400

11,145
11,156
11,167
11,178
11,189

9,406
9,417
9,428
9,439
9,450

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

9,880
9,891
9,902
9,913
9,924

7,686
7,692
7,698
7,704
7,710

9,880
9,891
9,902
9,913
9,924

8,141
8,152
8,163
8,174
8,185

71,000
71,050
71,100
71,150
71,200

71,050
71,100
71,150
71,200
71,250

10,540
10,551
10,562
10,573
10,584

8,046
8,052
8,058
8,064
8,070

10,540
10,551
10,562
10,573
10,584

8,801
8,812
8,823
8,834
8,845

74,000
74,050
74,100
74,150
74,200

74,050
74,100
74,150
74,200
74,250

11,200
11,211
11,222
11,233
11,244

8,406
8,412
8,418
8,424
8,430

11,200
11,211
11,222
11,233
11,244

9,461
9,472
9,483
9,494
9,505

68,250
68,300
68,350
68,400
68,450

68,300
68,350
68,400
68,450
68,500

9,935
9,946
9,957
9,968
9,979

7,716
7,722
7,728
7,734
7,740

9,935
9,946
9,957
9,968
9,979

8,196
8,207
8,218
8,229
8,240

71,250
71,300
71,350
71,400
71,450

71,300
71,350
71,400
71,450
71,500

10,595
10,606
10,617
10,628
10,639

8,076
8,082
8,088
8,094
8,100

10,595
10,606
10,617
10,628
10,639

8,856
8,867
8,878
8,889
8,900

74,250
74,300
74,350
74,400
74,450

74,300
74,350
74,400
74,450
74,500

11,255
11,266
11,277
11,288
11,299

8,436
8,442
8,448
8,454
8,460

11,255
11,266
11,277
11,288
11,299

9,516
9,527
9,538
9,549
9,560

68,500
68,550
68,600
68,650
68,700

68,550
68,600
68,650
68,700
68,750

9,990
10,001
10,012
10,023
10,034

7,746
7,752
7,758
7,764
7,770

9,990
10,001
10,012
10,023
10,034

8,251
8,262
8,273
8,284
8,295

71,500
71,550
71,600
71,650
71,700

71,550
71,600
71,650
71,700
71,750

10,650
10,661
10,672
10,683
10,694

8,106
8,112
8,118
8,124
8,130

10,650
10,661
10,672
10,683
10,694

8,911
8,922
8,933
8,944
8,955

74,500
74,550
74,600
74,650
74,700

74,550
74,600
74,650
74,700
74,750

11,310
11,321
11,332
11,343
11,354

8,466
8,472
8,478
8,484
8,490

11,310
11,321
11,332
11,343
11,354

9,571
9,582
9,593
9,604
9,615

68,750
68,800
68,850
68,900
68,950

68,800
68,850
68,900
68,950
69,000

10,045
10,056
10,067
10,078
10,089

7,776
7,782
7,788
7,794
7,800

10,045
10,056
10,067
10,078
10,089

8,306
8,317
8,328
8,339
8,350

71,750
71,800
71,850
71,900
71,950

71,800
71,850
71,900
71,950
72,000

10,705
10,716
10,727
10,738
10,749

8,136
8,142
8,148
8,154
8,160

10,705
10,716
10,727
10,738
10,749

8,966
8,977
8,988
8,999
9,010

74,750
74,800
74,850
74,900
74,950

74,800
74,850
74,900
74,950
75,000

11,365
11,376
11,387
11,398
11,409

8,496
8,502
8,508
8,514
8,520

11,365
11,376
11,387
11,398
11,409

9,626
9,637
9,648
9,659
9,670

(Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

77

DRAFT

DRAFT

If line 15
(taxable
income) is—

And you are—

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

Single

Your tax is—

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

And you are—
Single

Your tax is—

75,000

Married Married Head of
filing
filing
housejointly * sepahold
rately
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

11,420
11,431
11,442
11,453
11,464

8,526
8,532
8,538
8,544
8,550

11,420
11,431
11,442
11,453
11,464

9,681
9,692
9,703
9,714
9,725

78,000
78,050
78,100
78,150
78,200

78,050
78,100
78,150
78,200
78,250

12,080
12,091
12,102
12,113
12,124

8,886
8,892
8,898
8,904
8,910

12,080
12,091
12,102
12,113
12,124

10,341
10,352
10,363
10,374
10,385

81,000
81,050
81,100
81,150
81,200

81,050
81,100
81,150
81,200
81,250

12,740
12,751
12,762
12,773
12,784

9,246
9,252
9,258
9,264
9,270

12,740
12,751
12,762
12,773
12,784

11,001
11,012
11,023
11,034
11,045

75,250
75,300
75,350
75,400
75,450

75,300
75,350
75,400
75,450
75,500

11,475
11,486
11,497
11,508
11,519

8,556
8,562
8,568
8,574
8,580

11,475
11,486
11,497
11,508
11,519

9,736
9,747
9,758
9,769
9,780

78,250
78,300
78,350
78,400
78,450

78,300
78,350
78,400
78,450
78,500

12,135
12,146
12,157
12,168
12,179

8,916
8,922
8,928
8,934
8,940

12,135
12,146
12,157
12,168
12,179

10,396
10,407
10,418
10,429
10,440

81,250
81,300
81,350
81,400
81,450

81,300
81,350
81,400
81,450
81,500

12,795
12,806
12,817
12,828
12,839

9,276
9,282
9,288
9,294
9,300

12,795
12,806
12,817
12,828
12,839

11,056
11,067
11,078
11,089
11,100

75,500
75,550
75,600
75,650
75,700

75,550
75,600
75,650
75,700
75,750

11,530
11,541
11,552
11,563
11,574

8,586
8,592
8,598
8,604
8,610

11,530
11,541
11,552
11,563
11,574

9,791
9,802
9,813
9,824
9,835

78,500
78,550
78,600
78,650
78,700

78,550
78,600
78,650
78,700
78,750

12,190
12,201
12,212
12,223
12,234

8,946
8,952
8,958
8,964
8,970

12,190
12,201
12,212
12,223
12,234

10,451
10,462
10,473
10,484
10,495

81,500
81,550
81,600
81,650
81,700

81,550
81,600
81,650
81,700
81,750

12,850
12,861
12,872
12,883
12,894

9,306
9,312
9,318
9,324
9,330

12,850
12,861
12,872
12,883
12,894

11,111
11,122
11,133
11,144
11,155

75,750
75,800
75,850
75,900
75,950

75,800
75,850
75,900
75,950
76,000

11,585
11,596
11,607
11,618
11,629

8,616
8,622
8,628
8,634
8,640

11,585
11,596
11,607
11,618
11,629

9,846
9,857
9,868
9,879
9,890

78,750
78,800
78,850
78,900
78,950

78,800
78,850
78,900
78,950
79,000

12,245
12,256
12,267
12,278
12,289

8,976
8,982
8,988
8,994
9,000

12,245
12,256
12,267
12,278
12,289

10,506
10,517
10,528
10,539
10,550

81,750
81,800
81,850
81,900
81,950

81,800
81,850
81,900
81,950
82,000

12,905
12,916
12,927
12,938
12,949

9,336
9,342
9,348
9,354
9,360

12,905
12,916
12,927
12,938
12,949

11,166
11,177
11,188
11,199
11,210

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

11,640
11,651
11,662
11,673
11,684

8,646
8,652
8,658
8,664
8,670

11,640
11,651
11,662
11,673
11,684

9,901
9,912
9,923
9,934
9,945

79,000
79,050
79,100
79,150
79,200

79,050
79,100
79,150
79,200
79,250

12,300
12,311
12,322
12,333
12,344

9,006
9,012
9,018
9,024
9,030

12,300
12,311
12,322
12,333
12,344

10,561
10,572
10,583
10,594
10,605

82,000
82,050
82,100
82,150
82,200

82,050
82,100
82,150
82,200
82,250

12,960
12,971
12,982
12,993
13,004

9,366
9,372
9,378
9,384
9,390

12,960
12,971
12,982
12,993
13,004

11,221
11,232
11,243
11,254
11,265

76,250
76,300
76,350
76,400
76,450

76,300
76,350
76,400
76,450
76,500

11,695
11,706
11,717
11,728
11,739

8,676
8,682
8,688
8,694
8,700

11,695
11,706
11,717
11,728
11,739

9,956
9,967
9,978
9,989
10,000

79,250
79,300
79,350
79,400
79,450

79,300
79,350
79,400
79,450
79,500

12,355
12,366
12,377
12,388
12,399

9,036
9,042
9,048
9,054
9,060

12,355
12,366
12,377
12,388
12,399

10,616
10,627
10,638
10,649
10,660

82,250
82,300
82,350
82,400
82,450

82,300
82,350
82,400
82,450
82,500

13,015
13,026
13,037
13,048
13,059

9,396
9,402
9,408
9,414
9,420

13,015
13,026
13,037
13,048
13,059

11,276
11,287
11,298
11,309
11,320

76,500
76,550
76,600
76,650
76,700

76,550
76,600
76,650
76,700
76,750

11,750
11,761
11,772
11,783
11,794

8,706
8,712
8,718
8,724
8,730

11,750
11,761
11,772
11,783
11,794

10,011
10,022
10,033
10,044
10,055

79,500
79,550
79,600
79,650
79,700

79,550
79,600
79,650
79,700
79,750

12,410
12,421
12,432
12,443
12,454

9,066
9,072
9,078
9,084
9,090

12,410
12,421
12,432
12,443
12,454

10,671
10,682
10,693
10,704
10,715

82,500
82,550
82,600
82,650
82,700

82,550
82,600
82,650
82,700
82,750

13,070
13,081
13,092
13,103
13,114

9,426
9,432
9,438
9,444
9,450

13,070
13,081
13,092
13,103
13,114

11,331
11,342
11,353
11,364
11,375

76,750
76,800
76,850
76,900
76,950

76,800
76,850
76,900
76,950
77,000

11,805
11,816
11,827
11,838
11,849

8,736
8,742
8,748
8,754
8,760

11,805
11,816
11,827
11,838
11,849

10,066
10,077
10,088
10,099
10,110

79,750
79,800
79,850
79,900
79,950

79,800
79,850
79,900
79,950
80,000

12,465
12,476
12,487
12,498
12,509

9,096
9,102
9,108
9,114
9,120

12,465
12,476
12,487
12,498
12,509

10,726
10,737
10,748
10,759
10,770

82,750
82,800
82,850
82,900
82,950

82,800
82,850
82,900
82,950
83,000

13,125
13,136
13,147
13,158
13,169

9,456
9,462
9,468
9,474
9,480

13,125
13,136
13,147
13,158
13,169

11,386
11,397
11,408
11,419
11,430

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

11,860
11,871
11,882
11,893
11,904

8,766
8,772
8,778
8,784
8,790

11,860
11,871
11,882
11,893
11,904

10,121
10,132
10,143
10,154
10,165

80,000
80,050
80,100
80,150
80,200

80,050
80,100
80,150
80,200
80,250

12,520
12,531
12,542
12,553
12,564

9,126
9,132
9,138
9,144
9,150

12,520
12,531
12,542
12,553
12,564

10,781
10,792
10,803
10,814
10,825

83,000
83,050
83,100
83,150
83,200

83,050
83,100
83,150
83,200
83,250

13,180
13,191
13,202
13,213
13,224

9,486
9,492
9,498
9,504
9,510

13,180
13,191
13,202
13,213
13,224

11,441
11,452
11,463
11,474
11,485

77,250
77,300
77,350
77,400
77,450

77,300
77,350
77,400
77,450
77,500

11,915
11,926
11,937
11,948
11,959

8,796
8,802
8,808
8,814
8,820

11,915
11,926
11,937
11,948
11,959

10,176
10,187
10,198
10,209
10,220

80,250
80,300
80,350
80,400
80,450

80,300
80,350
80,400
80,450
80,500

12,575
12,586
12,597
12,608
12,619

9,156
9,162
9,168
9,174
9,180

12,575
12,586
12,597
12,608
12,619

10,836
10,847
10,858
10,869
10,880

83,250
83,300
83,350
83,400
83,450

83,300
83,350
83,400
83,450
83,500

13,235
13,246
13,257
13,268
13,279

9,516
9,522
9,528
9,534
9,540

13,235
13,246
13,257
13,268
13,279

11,496
11,507
11,518
11,529
11,540

77,500
77,550
77,600
77,650
77,700

77,550
77,600
77,650
77,700
77,750

11,970
11,981
11,992
12,003
12,014

8,826
8,832
8,838
8,844
8,850

11,970
11,981
11,992
12,003
12,014

10,231
10,242
10,253
10,264
10,275

80,500
80,550
80,600
80,650
80,700

80,550
80,600
80,650
80,700
80,750

12,630
12,641
12,652
12,663
12,674

9,186
9,192
9,198
9,204
9,210

12,630
12,641
12,652
12,663
12,674

10,891
10,902
10,913
10,924
10,935

83,500
83,550
83,600
83,650
83,700

83,550
83,600
83,650
83,700
83,750

13,290
13,301
13,312
13,323
13,334

9,546
9,552
9,558
9,564
9,570

13,290
13,301
13,312
13,323
13,334

11,551
11,562
11,573
11,584
11,595

77,750
77,800
77,850
77,900
77,950

77,800
77,850
77,900
77,950
78,000

12,025
12,036
12,047
12,058
12,069

8,856
8,862
8,868
8,874
8,880

12,025
12,036
12,047
12,058
12,069

10,286
10,297
10,308
10,319
10,330

80,750
80,800
80,850
80,900
80,950

80,800
80,850
80,900
80,950
81,000

12,685
12,696
12,707
12,718
12,729

9,216
9,222
9,228
9,234
9,240

12,685
12,696
12,707
12,718
12,729

10,946
10,957
10,968
10,979
10,990

83,750
83,800
83,850
83,900
83,950

83,800
83,850
83,900
83,950
84,000

13,345
13,356
13,367
13,378
13,389

9,576
9,582
9,588
9,594
9,600

13,345
13,356
13,367
13,378
13,389

11,606
11,617
11,628
11,639
11,650

(Continued)
* This column must also be used by a qualifying surviving spouse.

78

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

If line 15
(taxable
income) is—

And you are—

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

Single

Your tax is—

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

And you are—
Single

Your tax is—

84,000

Married Married Head of
filing
filing
housejointly * sepahold
rately
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

13,400
13,411
13,422
13,433
13,444

9,606
9,612
9,618
9,624
9,630

13,400
13,411
13,422
13,433
13,444

11,661
11,672
11,683
11,694
11,705

87,000
87,050
87,100
87,150
87,200

87,050
87,100
87,150
87,200
87,250

14,060
14,071
14,082
14,093
14,104

9,966
9,972
9,978
9,984
9,990

14,060
14,071
14,082
14,093
14,104

12,321
12,332
12,343
12,354
12,365

90,000
90,050
90,100
90,150
90,200

90,050
90,100
90,150
90,200
90,250

14,720
14,731
14,742
14,753
14,764

10,326
10,332
10,338
10,344
10,350

14,720
14,731
14,742
14,753
14,764

12,981
12,992
13,003
13,014
13,025

84,250
84,300
84,350
84,400
84,450

84,300
84,350
84,400
84,450
84,500

13,455
13,466
13,477
13,488
13,499

9,636
9,642
9,648
9,654
9,660

13,455
13,466
13,477
13,488
13,499

11,716
11,727
11,738
11,749
11,760

87,250
87,300
87,350
87,400
87,450

87,300
87,350
87,400
87,450
87,500

14,115
14,126
14,137
14,148
14,159

9,996
10,002
10,008
10,014
10,020

14,115
14,126
14,137
14,148
14,159

12,376
12,387
12,398
12,409
12,420

90,250
90,300
90,350
90,400
90,450

90,300
90,350
90,400
90,450
90,500

14,775
14,786
14,797
14,808
14,819

10,356
10,362
10,368
10,374
10,380

14,775
14,786
14,797
14,808
14,819

13,036
13,047
13,058
13,069
13,080

84,500
84,550
84,600
84,650
84,700

84,550
84,600
84,650
84,700
84,750

13,510
13,521
13,532
13,543
13,554

9,666
9,672
9,678
9,684
9,690

13,510
13,521
13,532
13,543
13,554

11,771
11,782
11,793
11,804
11,815

87,500
87,550
87,600
87,650
87,700

87,550
87,600
87,650
87,700
87,750

14,170
14,181
14,192
14,203
14,214

10,026
10,032
10,038
10,044
10,050

14,170
14,181
14,192
14,203
14,214

12,431
12,442
12,453
12,464
12,475

90,500
90,550
90,600
90,650
90,700

90,550
90,600
90,650
90,700
90,750

14,830
14,841
14,852
14,863
14,874

10,386
10,392
10,398
10,404
10,410

14,830
14,841
14,852
14,863
14,874

13,091
13,102
13,113
13,124
13,135

84,750
84,800
84,850
84,900
84,950

84,800
84,850
84,900
84,950
85,000

13,565
13,576
13,587
13,598
13,609

9,696
9,702
9,708
9,714
9,720

13,565
13,576
13,587
13,598
13,609

11,826
11,837
11,848
11,859
11,870

87,750
87,800
87,850
87,900
87,950

87,800
87,850
87,900
87,950
88,000

14,225
14,236
14,247
14,258
14,269

10,056
10,062
10,068
10,074
10,080

14,225
14,236
14,247
14,258
14,269

12,486
12,497
12,508
12,519
12,530

90,750
90,800
90,850
90,900
90,950

90,800
90,850
90,900
90,950
91,000

14,885
14,896
14,907
14,918
14,929

10,416
10,422
10,428
10,434
10,440

14,885
14,896
14,907
14,918
14,929

13,146
13,157
13,168
13,179
13,190

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

13,620
13,631
13,642
13,653
13,664

9,726
9,732
9,738
9,744
9,750

13,620
13,631
13,642
13,653
13,664

11,881
11,892
11,903
11,914
11,925

88,000
88,050
88,100
88,150
88,200

88,050
88,100
88,150
88,200
88,250

14,280
14,291
14,302
14,313
14,324

10,086
10,092
10,098
10,104
10,110

14,280
14,291
14,302
14,313
14,324

12,541
12,552
12,563
12,574
12,585

91,000
91,050
91,100
91,150
91,200

91,050
91,100
91,150
91,200
91,250

14,940
14,951
14,962
14,973
14,984

10,446
10,452
10,458
10,464
10,470

14,940
14,951
14,962
14,973
14,984

13,201
13,212
13,223
13,234
13,245

85,250
85,300
85,350
85,400
85,450

85,300
85,350
85,400
85,450
85,500

13,675
13,686
13,697
13,708
13,719

9,756
9,762
9,768
9,774
9,780

13,675
13,686
13,697
13,708
13,719

11,936
11,947
11,958
11,969
11,980

88,250
88,300
88,350
88,400
88,450

88,300
88,350
88,400
88,450
88,500

14,335
14,346
14,357
14,368
14,379

10,116
10,122
10,128
10,134
10,140

14,335
14,346
14,357
14,368
14,379

12,596
12,607
12,618
12,629
12,640

91,250
91,300
91,350
91,400
91,450

91,300
91,350
91,400
91,450
91,500

14,995
15,006
15,017
15,028
15,039

10,476
10,482
10,488
10,494
10,500

14,995
15,006
15,017
15,028
15,039

13,256
13,267
13,278
13,289
13,300

85,500
85,550
85,600
85,650
85,700

85,550
85,600
85,650
85,700
85,750

13,730
13,741
13,752
13,763
13,774

9,786
9,792
9,798
9,804
9,810

13,730
13,741
13,752
13,763
13,774

11,991
12,002
12,013
12,024
12,035

88,500
88,550
88,600
88,650
88,700

88,550
88,600
88,650
88,700
88,750

14,390
14,401
14,412
14,423
14,434

10,146
10,152
10,158
10,164
10,170

14,390
14,401
14,412
14,423
14,434

12,651
12,662
12,673
12,684
12,695

91,500
91,550
91,600
91,650
91,700

91,550
91,600
91,650
91,700
91,750

15,050
15,061
15,072
15,083
15,094

10,506
10,512
10,518
10,524
10,530

15,050
15,061
15,072
15,083
15,094

13,311
13,322
13,333
13,344
13,355

85,750
85,800
85,850
85,900
85,950

85,800
85,850
85,900
85,950
86,000

13,785
13,796
13,807
13,818
13,829

9,816
9,822
9,828
9,834
9,840

13,785
13,796
13,807
13,818
13,829

12,046
12,057
12,068
12,079
12,090

88,750
88,800
88,850
88,900
88,950

88,800
88,850
88,900
88,950
89,000

14,445
14,456
14,467
14,478
14,489

10,176
10,182
10,188
10,194
10,200

14,445
14,456
14,467
14,478
14,489

12,706
12,717
12,728
12,739
12,750

91,750
91,800
91,850
91,900
91,950

91,800
91,850
91,900
91,950
92,000

15,105
15,116
15,127
15,138
15,149

10,536
10,542
10,548
10,554
10,560

15,105
15,116
15,127
15,138
15,149

13,366
13,377
13,388
13,399
13,410

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

13,840
13,851
13,862
13,873
13,884

9,846
9,852
9,858
9,864
9,870

13,840
13,851
13,862
13,873
13,884

12,101
12,112
12,123
12,134
12,145

89,000
89,050
89,100
89,150
89,200

89,050
89,100
89,150
89,200
89,250

14,500
14,511
14,522
14,533
14,544

10,206
10,212
10,218
10,224
10,230

14,500
14,511
14,522
14,533
14,544

12,761
12,772
12,783
12,794
12,805

92,000
92,050
92,100
92,150
92,200

92,050
92,100
92,150
92,200
92,250

15,160
15,171
15,182
15,193
15,204

10,566
10,572
10,578
10,584
10,590

15,160
15,171
15,182
15,193
15,204

13,421
13,432
13,443
13,454
13,465

86,250
86,300
86,350
86,400
86,450

86,300
86,350
86,400
86,450
86,500

13,895
13,906
13,917
13,928
13,939

9,876
9,882
9,888
9,894
9,900

13,895
13,906
13,917
13,928
13,939

12,156
12,167
12,178
12,189
12,200

89,250
89,300
89,350
89,400
89,450

89,300
89,350
89,400
89,450
89,500

14,555
14,566
14,577
14,588
14,599

10,236
10,242
10,248
10,254
10,260

14,555
14,566
14,577
14,588
14,599

12,816
12,827
12,838
12,849
12,860

92,250
92,300
92,350
92,400
92,450

92,300
92,350
92,400
92,450
92,500

15,215
15,226
15,237
15,248
15,259

10,596
10,602
10,608
10,614
10,620

15,215
15,226
15,237
15,248
15,259

13,476
13,487
13,498
13,509
13,520

86,500
86,550
86,600
86,650
86,700

86,550
86,600
86,650
86,700
86,750

13,950
13,961
13,972
13,983
13,994

9,906
9,912
9,918
9,924
9,930

13,950
13,961
13,972
13,983
13,994

12,211
12,222
12,233
12,244
12,255

89,500
89,550
89,600
89,650
89,700

89,550
89,600
89,650
89,700
89,750

14,610
14,621
14,632
14,643
14,654

10,266
10,272
10,278
10,284
10,290

14,610
14,621
14,632
14,643
14,654

12,871
12,882
12,893
12,904
12,915

92,500
92,550
92,600
92,650
92,700

92,550
92,600
92,650
92,700
92,750

15,270
15,281
15,292
15,303
15,314

10,626
10,632
10,638
10,644
10,650

15,270
15,281
15,292
15,303
15,314

13,531
13,542
13,553
13,564
13,575

86,750
86,800
86,850
86,900
86,950

86,800
86,850
86,900
86,950
87,000

14,005
14,016
14,027
14,038
14,049

9,936
9,942
9,948
9,954
9,960

14,005
14,016
14,027
14,038
14,049

12,266
12,277
12,288
12,299
12,310

89,750
89,800
89,850
89,900
89,950

89,800
89,850
89,900
89,950
90,000

14,665
14,676
14,687
14,698
14,709

10,296
10,302
10,308
10,314
10,320

14,665
14,676
14,687
14,698
14,709

12,926
12,937
12,948
12,959
12,970

92,750
92,800
92,850
92,900
92,950

92,800
92,850
92,900
92,950
93,000

15,325
15,336
15,347
15,358
15,369

10,656
10,662
10,668
10,674
10,680

15,325
15,336
15,347
15,358
15,369

13,586
13,597
13,608
13,619
13,630

(Continued)
* This column must also be used by a qualifying surviving spouse.

Need more information or forms? Visit IRS.gov.

79

DRAFT

DRAFT

If line 15
(taxable
income) is—

And you are—

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Table — Continued
If line 15
(taxable
income) is—
At
least

But
less
than

If line 15
(taxable
income) is—

And you are—
Single

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

Single

Your tax is—

Married Married Head of
filing
filing
housejointly * sepahold
rately

At
least

But
less
than

And you are—
Single

Your tax is—

93,000

Married Married Head of
filing
filing
housejointly * sepahold
rately
Your tax is—

96,000

99,000

93,000
93,050
93,100
93,150
93,200

93,050
93,100
93,150
93,200
93,250

15,380
15,391
15,402
15,413
15,424

10,686
10,692
10,698
10,704
10,710

15,380
15,391
15,402
15,413
15,424

13,641
13,652
13,663
13,674
13,685

96,000
96,050
96,100
96,150
96,200

96,050
96,100
96,150
96,200
96,250

16,040
16,051
16,062
16,073
16,084

11,046
11,052
11,058
11,064
11,070

16,040
16,051
16,062
16,073
16,084

14,301
14,312
14,323
14,334
14,345

99,000
99,050
99,100
99,150
99,200

99,050
99,100
99,150
99,200
99,250

16,700
16,711
16,722
16,733
16,744

11,614
11,625
11,636
11,647
11,658

16,700
16,711
16,722
16,733
16,744

14,961
14,972
14,983
14,994
15,005

93,250
93,300
93,350
93,400
93,450

93,300
93,350
93,400
93,450
93,500

15,435
15,446
15,457
15,468
15,479

10,716
10,722
10,728
10,734
10,740

15,435
15,446
15,457
15,468
15,479

13,696
13,707
13,718
13,729
13,740

96,250
96,300
96,350
96,400
96,450

96,300
96,350
96,400
96,450
96,500

16,095
16,106
16,117
16,128
16,139

11,076
11,082
11,088
11,094
11,100

16,095
16,106
16,117
16,128
16,139

14,356
14,367
14,378
14,389
14,400

99,250
99,300
99,350
99,400
99,450

99,300
99,350
99,400
99,450
99,500

16,755
16,766
16,777
16,788
16,799

11,669
11,680
11,691
11,702
11,713

16,755
16,766
16,777
16,788
16,799

15,016
15,027
15,038
15,049
15,060

93,500
93,550
93,600
93,650
93,700

93,550
93,600
93,650
93,700
93,750

15,490
15,501
15,512
15,523
15,534

10,746
10,752
10,758
10,764
10,770

15,490
15,501
15,512
15,523
15,534

13,751
13,762
13,773
13,784
13,795

96,500
96,550
96,600
96,650
96,700

96,550
96,600
96,650
96,700
96,750

16,150
16,161
16,172
16,183
16,194

11,106
11,112
11,118
11,124
11,130

16,150
16,161
16,172
16,183
16,194

14,411
14,422
14,433
14,444
14,455

99,500
99,550
99,600
99,650
99,700

99,550
99,600
99,650
99,700
99,750

16,810
16,821
16,832
16,843
16,854

11,724
11,735
11,746
11,757
11,768

16,810
16,821
16,832
16,843
16,854

15,071
15,082
15,093
15,104
15,115

93,750
93,800
93,850
93,900
93,950

93,800
93,850
93,900
93,950
94,000

15,545
15,556
15,567
15,578
15,589

10,776
10,782
10,788
10,794
10,800

15,545
15,556
15,567
15,578
15,589

13,806
13,817
13,828
13,839
13,850

96,750
96,800
96,850
96,900
96,950

96,800
96,850
96,900
96,950
97,000

16,205
16,216
16,227
16,238
16,249

11,136
11,142
11,148
11,154
11,163

16,205
16,216
16,227
16,238
16,249

14,466
14,477
14,488
14,499
14,510

99,750
99,800
99,800
99,850
99,850
99,900
99,900
99,950
99,950 100,000

16,865
16,876
16,887
16,898
16,909

11,779
11,790
11,801
11,812
11,823

16,865
16,876
16,887
16,898
16,909

15,126
15,137
15,148
15,159
15,170

94,000

97,000

94,000
94,050
94,100
94,150
94,200

94,050
94,100
94,150
94,200
94,250

15,600
15,611
15,622
15,633
15,644

10,806
10,812
10,818
10,824
10,830

15,600
15,611
15,622
15,633
15,644

13,861
13,872
13,883
13,894
13,905

97,000
97,050
97,100
97,150
97,200

97,050
97,100
97,150
97,200
97,250

16,260
16,271
16,282
16,293
16,304

11,174
11,185
11,196
11,207
11,218

16,260
16,271
16,282
16,293
16,304

14,521
14,532
14,543
14,554
14,565

94,250
94,300
94,350
94,400
94,450

94,300
94,350
94,400
94,450
94,500

15,655
15,666
15,677
15,688
15,699

10,836
10,842
10,848
10,854
10,860

15,655
15,666
15,677
15,688
15,699

13,916
13,927
13,938
13,949
13,960

97,250
97,300
97,350
97,400
97,450

97,300
97,350
97,400
97,450
97,500

16,315
16,326
16,337
16,348
16,359

11,229
11,240
11,251
11,262
11,273

16,315
16,326
16,337
16,348
16,359

14,576
14,587
14,598
14,609
14,620

94,500
94,550
94,600
94,650
94,700

94,550
94,600
94,650
94,700
94,750

15,710
15,721
15,732
15,743
15,754

10,866
10,872
10,878
10,884
10,890

15,710
15,721
15,732
15,743
15,754

13,971
13,982
13,993
14,004
14,015

97,500
97,550
97,600
97,650
97,700

97,550
97,600
97,650
97,700
97,750

16,370
16,381
16,392
16,403
16,414

11,284
11,295
11,306
11,317
11,328

16,370
16,381
16,392
16,403
16,414

14,631
14,642
14,653
14,664
14,675

94,750
94,800
94,850
94,900
94,950

94,800
94,850
94,900
94,950
95,000

15,765
15,776
15,787
15,798
15,809

10,896
10,902
10,908
10,914
10,920

15,765
15,776
15,787
15,798
15,809

14,026
14,037
14,048
14,059
14,070

97,750
97,800
97,850
97,900
97,950

97,800
97,850
97,900
97,950
98,000

16,425
16,436
16,447
16,458
16,469

11,339
11,350
11,361
11,372
11,383

16,425
16,436
16,447
16,458
16,469

14,686
14,697
14,708
14,719
14,730

95,000

$100,000
or over
use the Tax
Computation
Worksheet

98,000

95,000
95,050
95,100
95,150
95,200

95,050
95,100
95,150
95,200
95,250

15,820
15,831
15,842
15,853
15,864

10,926
10,932
10,938
10,944
10,950

15,820
15,831
15,842
15,853
15,864

14,081
14,092
14,103
14,114
14,125

98,000
98,050
98,100
98,150
98,200

98,050
98,100
98,150
98,200
98,250

16,480
16,491
16,502
16,513
16,524

11,394
11,405
11,416
11,427
11,438

16,480
16,491
16,502
16,513
16,524

14,741
14,752
14,763
14,774
14,785

95,250
95,300
95,350
95,400
95,450

95,300
95,350
95,400
95,450
95,500

15,875
15,886
15,897
15,908
15,919

10,956
10,962
10,968
10,974
10,980

15,875
15,886
15,897
15,908
15,919

14,136
14,147
14,158
14,169
14,180

98,250
98,300
98,350
98,400
98,450

98,300
98,350
98,400
98,450
98,500

16,535
16,546
16,557
16,568
16,579

11,449
11,460
11,471
11,482
11,493

16,535
16,546
16,557
16,568
16,579

14,796
14,807
14,818
14,829
14,840

95,500
95,550
95,600
95,650
95,700

95,550
95,600
95,650
95,700
95,750

15,930
15,941
15,952
15,963
15,974

10,986
10,992
10,998
11,004
11,010

15,930
15,941
15,952
15,963
15,974

14,191
14,202
14,213
14,224
14,235

98,500
98,550
98,600
98,650
98,700

98,550
98,600
98,650
98,700
98,750

16,590
16,601
16,612
16,623
16,634

11,504
11,515
11,526
11,537
11,548

16,590
16,601
16,612
16,623
16,634

14,851
14,862
14,873
14,884
14,895

95,750
95,800
95,850
95,900
95,950

95,800
95,850
95,900
95,950
96,000

15,985
15,996
16,007
16,018
16,029

11,016
11,022
11,028
11,034
11,040

15,985
15,996
16,007
16,018
16,029

14,246
14,257
14,268
14,279
14,290

98,750
98,800
98,850
98,900
98,950

98,800
98,850
98,900
98,950
99,000

16,645
16,656
16,667
16,678
16,689

11,559
11,570
11,581
11,592
11,603

16,645
16,656
16,667
16,678
16,689

14,906
14,917
14,928
14,939
14,950

* This column must also be used by a qualifying surviving spouse.

80

Need more information or forms? Visit IRS.gov.

DRAFT

DRAFT

If line 15
(taxable
income) is—

And you are—

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Tax Computation Worksheet—Line 16

!

See the instructions for line 16 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.

(a)
Enter the amount from line 15.

(b)
Multiplication amount.

Tax.
Subtract (d) from (c). Enter
(d)
the result here and on the entry
Subtraction amount.
space on line 16.

At least $100,000 but not over $103,350 $

× 22% (0.22)

$

$ 5,086.00

$

Over $103,350 but not over $197,300

$

× 24% (0.24)

$

$ 7,153.00

$

Over $197,300 but not over $250,525

$

× 32% (0.32)

$

$ 22,937.00

$

Over $250,525 but not over $626,350

$

× 35% (0.35)

$

$ 30,452.75

$

Over $626,350

$

× 37% (0.37)

$

$ 42,979.75

$

Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. Complete the row below
that applies to you.

Taxable income.
If line 15 is—

(a)
Enter the amount from line 15.

(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 16.

At least $100,000 but not over $206,700 $

× 22% (0.22)

$

$ 10,172.00

$

Over $206,700 but not over $394,600

$

× 24% (0.24)

$

$ 14,306.00

$

Over $394,600 but not over $501,050

$

× 32% (0.32)

$

$ 45,874.00

$

Over $501,050 but not over $751,600

$

× 35% (0.35)

$

$ 60,905.50

$

Over $751,600

$

× 37% (0.37)

$

$ 75,937.50

$

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income.
If line 15 is—

(a)
Enter the amount from line 15.

(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 16.

At least $100,000 but not over $103,350 $

× 22% (0.22)

$

$ 5,086.00

$

Over $103,350 but not over $197,300

$

× 24% (0.24)

$

$ 7,153.00

$

Over $197,300 but not over $250,525

$

× 32% (0.32)

$

$ 22,937.00

$

Over $250,525 but not over $375,800

$

× 35% (0.35)

$

$ 30,452.75

$

Over $375,800

$

× 37% (0.37)

$

$ 37,968.75

$

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.

Taxable income.
If line 15 is—

(a)
Enter the amount from line 15.

(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 16.

At least $100,000 but not over $103,350 $

× 22% (0.22)

$

$ 6,825.00

$

Over $103,350 but not over $197,300

$

× 24% (0.24)

$

$ 8,892.00

$

Over $197,300 but not over $250,500

$

× 32% (0.32)

$

$ 24,676.00

$

Over $250,500 but not over $626,350

$

× 35% (0.35)

$

$ 32,191.00

$

Over $626,350

$

× 37% (0.37)

$

$ 44,718.00

$

Need more information or forms? Visit IRS.gov.

81

DRAFT

DRAFT

Taxable income.
If line 15 is—

(c)
Multiply
(a) by (b).

TREASURY/IRS AND OMB USE ONLY DRAFT

General
Information
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. Free File provides eligible taxpayers the ability to file their taxes electronically for free. See IRS.gov/FreeFile
for details and to see if you are eligible.
• File your return on a standard size
sheet of paper. Cutting the paper may
cause problems in processing your return.
• Make sure you entered the correct
name and social security number (SSN)
for each dependent you claim in the Dependents section. Check that each dependent’s name and SSN agrees with the
dependent’s social security card. For
each child under age 17 who is a qualifying child for the child tax credit or
each dependent who qualifies you for
the credit for other dependents, make
sure you checked the appropriate box on
row (7) of the Dependents section.
• Check your math, especially for
the child tax credit, earned income credit
(EIC), taxable social security benefits,
total income, itemized deductions or
standard deduction, taxable income, total tax, federal income tax withheld, and
refund or amount you owe.
• Be sure you used the correct method to figure your tax. See the instructions for line 16.
• Be sure to enter your SSN in the
space provided on page 1 of Form 1040
or 1040-SR. If you are married filing a
joint or separate return, also enter your
spouse’s SSN. Be sure to enter your
SSN in the space next to your name.
Check that your name and SSN agree
with your social security card.
• Make sure your name and address
are correct. Enter your (and your spouse’s) name in the same order as shown
on your last return.

82

• 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 12e
to be sure you entered the correct
amount.
• If you received capital gain distributions but weren’t required to file
Schedule D, make sure you checked the
box on line 7b.
• If you are taking the EIC, be sure
you used the correct column of the EIC
Table for your filing status and the number of qualifying children you have who
have valid SSNs.
• Remember to sign and date Form
1040 or 1040-SR and enter your occupation(s).
• Attach your Form(s) W-2 and other required forms and schedules. Put all
forms and schedules in the proper order.
See Assemble Your Return, earlier.
• If you owe tax and are paying by
check or money order, be sure to include
all the required information on your payment. See the instructions for line 37 for
details.
• Make sure to check Where Do You
File? before mailing your return. Over
the next several years, the IRS will be
reducing the number of paper tax return
processing sites. Because of this, you
may need to mail your return to a different address than you have in the past.
You can also file electronically.
• Don’t file more than one original
return for the same year, even if you
haven’t gotten your refund or haven’t
heard from the IRS since you filed. Filing more than one original return for the
same year, or sending in more than one
copy of the same return (unless we ask
you to do so), could delay your refund.
• Make sure that if you, your spouse
with whom you are filing a joint return,
or your dependent was enrolled in Marketplace coverage, and advance payments of the premium tax credit were
made for the coverage, that you attach
Form 8962. For tax years other than
2020, you may have to repay excess ad-

vance 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 1a, and the Instructions for
Form 8962. You or whoever enrolled
you should have received Form 1095-A
from the Marketplace with information
about who was covered and any advance
payments of the premium tax credit.

Innocent Spouse Relief
Generally, both you and your spouse are
each responsible for paying the full
amount of tax, interest, and penalties on
your joint return. However, you may
qualify for relief from liability for tax on
a joint return if (a) there is an understatement of tax because your spouse
omitted income or claimed false deductions or credits; (b) you are divorced,
separated, or no longer living with your
spouse; or (c) given all the facts and circumstances, it wouldn’t be fair to hold
you liable for the tax. You may also
qualify for relief if you were a married
resident of a community property state
but didn’t file a joint return and are now
liable for an unpaid or understated tax.
File Form 8857 to request relief. In
some cases, Form 8857 may need to be
filed within 2 years of the date on which
the IRS first attempted to collect the tax
from you. Don’t file Form 8857 with
your Form 1040 or 1040-SR. For more
information, see Pub. 971 and Form
8857, or you can call the Innocent
Spouse office toll free at 855-851-2009.

DRAFT

DRAFT

How To Avoid Common
Mistakes

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.

TREASURY/IRS AND OMB USE ONLY DRAFT
Income Tax Withholding
and Estimated Tax
Payments for 2026
You

can

use

the

Tax

TIP Withholding Estimator instead
of Pub. 505 or the worksheets
included with Form W-4 or W-4P to determine whether you need to have your
withholding increased or decreased.

Secure Your Tax
Records From Identity
Theft
All taxpayers can now apply
TIP for an Identity Protection PIN
(IP PIN). Go to IRS.gov/
GetAnIPPIN to request an IP PIN
through your online account, file Form
15227 if your AGI on your last filed return is less than $84,000 ($168,000 if
married filing jointly), or make an appointment to visit a Taxpayer Assistance
Center.
Identity theft occurs when someone
uses your personal information, such as
your name, social security number
(SSN), or other identifying information,
without your permission to commit
fraud or other crimes. An identity thief
may use your SSN to get a job or may
file a tax return using your SSN to receive a refund.
To reduce your risk:
• Protect your SSN,
• Ensure your employer is protecting
your SSN, and
• Be careful when choosing a tax return preparer.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to the
name and phone number printed on the

If your SSN has been lost or stolen or
you suspect you are a victim of tax-related identity theft, visit IRS.gov/
IdentityTheft to learn what steps you
should take.
Victims of identity theft who are experiencing economic harm or a systemic
problem, or are seeking help in resolving tax problems that haven’t been resolved through normal channels, may be
eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS by
calling the National Taxpayer Advocate
helpline at 877-777-4778. People who
are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD
equipment
can
call
800-829-4059. Deaf or hard-of-hearing
individuals can also contact the IRS
through Telecommunications Relay
Services at FCC.gov/TRS.
Protect yourself from suspicious
emails, texts, and social media messages, phishing schemes, and phone
scams. Phishing is the creation and use
of emails, texts, social media messages,
and websites designed to mimic legitimate business communication and websites. The most common form is sending
an email to a user falsely claiming to be
an established legitimate enterprise in an
attempt to scam the user into surrendering private information that will be used
for identity theft.
The IRS doesn’t initiate contact with
or request detailed personal information
from taxpayers via emails, texts, or social media messages. Also, the IRS
doesn’t ask taxpayers for the PIN numbers, passwords, or similar secret access
information for their credit card, bank,
or other financial accounts.
If you receive an unsolicited email
claiming to be from the IRS, forward the
message to phishing@irs.gov. For more
information, go to IRS.gov/Phishing.
You may also report misuse of the IRS
name, logo, forms, or other IRS property
to the Treasury Inspector General for
Tax Administration toll free at
800-366-4484. People who are deaf,
hard of hearing, or have a speech disability and who have access to TTY/TDD
equipment can call 800-877-8339. You
can report suspicious emails, texts, and

social media messages to the Federal
Trade Commission (FTC) at ftc.gov/
complaint. You can contact them at
www.ftc.gov/idtheft or 877-IDTHEFT
(877-438-4338). If you have been the
victim
of
identity
theft,
see
www.IdentityTheft.gov and Pub. 5027.
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
866-653-4261.
Visit IRS.gov and enter “identity
theft” in the search box to learn more
about identity theft and how to reduce
your risk.
You can report a phone scam to the
Treasury Inspector General for Tax Administration at IRS Impersonation Scam
Reporting or the FTC using the FTC
Complaint Assistant at FTC.gov. Add
“IRS Telephone Scam” in the notes.

How Do You Make a Gift
To Reduce Debt Held By
the Public?
If you wish to do so, go to Pay.gov and
make a contribution by credit card, debit
card, PayPal, checking account, or savings account. Don’t add your gift to any
tax you may owe. See the instructions
for line 37 for details on how to pay any
tax you owe. For more information, go
to
TreasuryDirect.gov/Help-Center/
Public-Debt-FAQs/#DebtFinance
and
click on “How do you make a contribution to reduce the debt?”
You may be able to deduct this

TIP gift on your 2026 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

83

DRAFT

DRAFT

In general, you don’t have to make
estimated tax payments if you expect
that your 2026 Form 1040 or 1040-SR
will show a tax refund or a tax balance
due of less than $1,000. If your total estimated tax for 2026 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.

IRS notice or letter. For more information, see Pub. 5027.

TREASURY/IRS AND OMB USE ONLY DRAFT
replacement property. For more details,
see chapter 1 of Pub. 17.

Amended Return
File Form 1040-X to change a return
you already filed. Generally, to timely
claim a refund on your amended return,
Form 1040-X must be filed within 3
years after the date the original return
was filed or within 2 years after the date
the tax was paid, whichever is later. But
you may have more time to file Form
1040-X if you live in a federally declared disaster area or you are physically
or mentally unable to manage your financial affairs. See Pub. 556 for details.

Use the Where’s My Amended Return
application on IRS.gov to track the status of your amended return. It can take
up to 3 weeks from the date you mailed
it to show up in our system.

Need a Copy of Your Tax
Return Information?
Tax return transcripts are free and are
generally used to validate income and
tax filing status for mortgage applications, student and small business loan
applications, and during tax return preparation. To get a free transcript:
• Access your online account at
IRS.gov/Account,
• Visit IRS.gov/Transcript,
• Use Form 4506-T or 4506T-EZ, or
• Call us at 800-908-9946.
If you need a copy of your actual tax
return, use Form 4506. There is a fee for
each return requested. See Form 4506
for the current fee. If your main home,
principal place of business, or tax records are located in a federally declared
disaster area, this fee will be waived.

Past Due Returns
If you or someone you know needs to
file past due tax returns, go to Filing
past due returns or IRS.gov/Individuals
for help in filing those returns. Send the
return to the address that applies to you
in the latest Form 1040 and 1040-SR instructions. For example, if you are filing

84

How To Get Tax Help
If you have questions about a tax issue;
need help preparing your tax return; or
want to download free publications,
forms, or instructions, go to IRS.gov to
find resources that can help you right
away.
Tax reform. Tax reform legislation impacting federal taxes, credits, and deductions was enacted in P.L. 119-21, commonly known as the One Big Beautiful
Bill Act, on July 4, 2025. Go to IRS.gov/
OBBB for more information and updates
on how this legislation affects your taxes.
Preparing and filing your tax return.
After receiving all your wage and earnings statements (Forms W-2, W-2G,
1099-R, 1099-MISC, 1099-NEC, etc.);
unemployment compensation statements
(by mail or in a digital format) or other
government payment statements (Form
1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have
several options to choose from to prepare and file your tax return. You can
prepare the tax return yourself, see if
you qualify for free tax preparation, or
hire a tax professional to prepare your
return.
Free options for tax preparation.
Your options for preparing and filing
your return online or in your local community, if you qualify, include the following.
• Free File. This program lets you
prepare and file your federal individual
income tax return for free using software
or Free File Fillable Forms. However,
state tax preparation may not be available through Free File. Go to IRS.gov/
FreeFile to see if you qualify for free
online federal tax preparation, e-filing,
and direct deposit or payment options.
• VITA. The Volunteer Income Tax
Assistance (VITA) program offers free
tax help to people with low-to-moderate
incomes, persons with disabilities, and
limited-English-speaking taxpayers who
need help preparing their own tax returns. Go to IRS.gov/VITA, download the

free IRS2Go app, or call 800-906-9887
for information on free tax return preparation.
• TCE. The Tax Counseling for the
Elderly (TCE) program offers free tax
help for all taxpayers, particularly those
who are 60 years of age and older. TCE
volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to
IRS.gov/TCE or download the free
IRS2Go app for information on free tax
return preparation.
• MilTax. Members of the U.S.
Armed Forces and qualified veterans
may use MilTax, a free tax service offered by the Department of Defense
through Military OneSource. For more
information, go to MilitaryOneSource
(MilitaryOneSource.mil/MilTax).
Also, the IRS offers Free Fillable
Forms, which can be completed online
and then e-filed regardless of income.
Using online tools to help prepare
your return. Go to IRS.gov/Tools for
the following.
• The Earned Income Tax Credit
Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned
income credit (EITC).
• The Online EIN Application
(IRS.gov/EIN) helps you get an employer identification number (EIN) at no
cost.
• The Tax Withholding Estimator
(IRS.gov/W4App) makes it easier for you
to estimate the federal income tax you
want your employer to withhold from
your paycheck. This is tax withholding.
See how your withholding affects your
refund, take-home pay, or tax due.
• The Sales Tax Deduction
Calculator (IRS.gov/SalesTax) figures
the amount you can claim if you itemize
deductions on Schedule A (Form 1040).
Getting answers to your tax
questions. On IRS.gov, you
can get up-to-date information
on current events and changes in tax
law.

• IRS.gov/Help: A variety of tools to
help you get answers to some of the
most common tax questions.
• IRS.gov/ITA: The Interactive Tax
Assistant, a tool that will ask you questions and, based on your input, provide
answers on a number of tax topics.

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You can file Form 1040-X electronically with tax filing software to amend
Forms 1040 and 1040-SR. See IRS.gov/
Filing/Amended-Return-FrequentlyAsked-Questions for more information.

a 2022 return in 2026 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.

TREASURY/IRS AND OMB USE ONLY DRAFT
• IRS.gov/Forms: Find forms, instructions, and publications. You will
find details on the most recent tax
changes and interactive links to help you
find answers to your questions.
• You may also be able to access tax
information in your e-filing software.

Although the tax preparer always signs the return, you’re
CAUTION ultimately responsible for providing all the information required for
the preparer to accurately prepare your
return and for the accuracy of every
item reported on the return. Anyone paid
to prepare tax returns for others should
have a thorough understanding of tax
matters. For more information on how
to choose a tax preparer, go to Tips for
Choosing a Tax Preparer on IRS.gov.

!

Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for
fast, free, and secure W-2 filing options
to CPAs, accountants, enrolled agents,
and individuals who process Form W-2,
Wage and Tax Statement; and Form
W-2c, Corrected Wage and Tax Statement.
Business tax account. If you are a sole
proprietor, a partnership, an S corporation, a C corporation, or a single-member limited liability company (LLC),
you can view your tax information on
record with the IRS and do more with a
business tax account. Go to IRS.gov/
BusinessAccount for more information.
IRS social media. Go to IRS.gov/
SocialMedia to see the various social
media tools the IRS uses to share the latest information on tax changes, scam
alerts, initiatives, products, and services.

Getting tax forms and publications.
Go to IRS.gov/Forms to view, download,
or print all the forms, instructions, and
publications you may need. Or you can
go to IRS.gov/OrderForms to place an
order.
Mobile-friendly forms. You’ll need an
IRS Online Account (OLA) to complete
mobile-friendly forms that require signatures. You’ll have the option to submit
your form(s) online or download a copy
for mailing. You’ll need scans of your
documents to support your submission.
Go to IRS.gov/MobileFriendlyForms for
more information.
Getting tax publications and instructions in eBook format. Download and
view most tax publications and instructions (including the Instructions for
Form 1040) on mobile devices as
eBooks at IRS.gov/eBooks.
IRS eBooks have been tested using
Apple’s iBooks for iPad. Our eBooks
haven’t been tested on other dedicated
eBook readers, and eBook functionality
may not operate as intended.
Access your online account (individual taxpayers only). Go to IRS.gov/
Account to securely access information
about your federal tax account.
• View the amount you owe and a
breakdown by tax year.
• See payment plan details or apply
for a new payment plan.
• Make a payment or view 5 years of
payment history and any pending or
scheduled payments.
• Access your tax records, including
key data from your most recent tax return, and transcripts.
• View digital copies of select notices from the IRS.
• Approve or reject authorization requests from tax professionals.
Get a transcript of your return. With
an online account, you can access a variety of information to help you during the
filing season. You can get a transcript,
review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account.
Tax Pro Account. This tool lets your
tax professional submit an authorization
request to access your individual taxpayer IRS OLA. For more information, go
to IRS.gov/TaxProAccount.

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Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled
agents, certified public accountants
(CPAs), accountants, and many others
who don’t have professional credentials.
If you choose to have someone prepare
your tax return, choose that preparer
wisely. A paid tax preparer is:
• Primarily responsible for the overall substantive accuracy of your return,
• Required to sign the return, and
• Required to include their preparer
tax identification number (PTIN).

At the IRS, privacy and security are our
highest priority. We use these tools to
share public information with you.
Don’t post your social security number
(SSN) or other confidential information
on social media sites. Always protect
your identity when using any social networking site.
The following IRS YouTube channels
provide short, informative videos on
various tax-related topics in English,
Spanish, and ASL.
• Youtube.com/irsvideos.
• Youtube.com/irsvideosmultilingua.
• Youtube.com/irsvideosASL.
Online tax information in other languages. You can find information on
IRS.gov/MyLanguage if English isn’t
your native language.
Over-the-Phone Interpreter (OPI)
Service. The IRS offers the OPI Service
to taxpayers needing language interpretation. The OPI Service is available at
Taxpayer Assistance Centers (TACs),
most IRS offices, and every VITA/TCE
tax return site. This service is available
in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian, and Haitian
Creole.
Accessibility Helpline available for
taxpayers with disabilities. Taxpayers
who need information about accessibility services can call 833-690-0598. The
Accessibility Helpline can answer questions related to current and future accessibility products and services available
in alternative media formats (for example, braille-ready, large print, audio,
etc.). The Accessibility Helpline does
not have access to your IRS account. For
help with tax law, refunds, or account-related issues, go to IRS.gov/
LetUsHelp.
Alternative media preference. Form
9000, Alternative Media Preference, or
Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.
• Standard Print.
• Large Print.
• Braille.
• Audio (MP3).
• Plain Text File (TXT).
• Braille-Ready File (BRF).
Disasters. Go to IRS.gov/DisasterRelief
to review the available disaster tax relief.

Using direct deposit. The safest and
easiest way to receive a tax refund is to
e-file and choose direct deposit, which
securely and electronically transfers
your refund directly into your financial
account. Direct deposit also avoids the
possibility that your check could be lost,
stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers
use direct deposit to receive their refunds. If you don’t have a bank account,
go to IRS.gov/DirectDeposit for more
information on where to find a bank or
credit union that can open an account
online.
Reporting and resolving your tax-related identity theft issues.
• Tax-related identity theft happens
when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to
file a fraudulent return or to claim a refund or credit.
• The IRS doesn’t initiate contact
with taxpayers by email, text messages
(including shortened links), telephone
calls, or social media channels to request
or verify personal or financial information. This includes requests for personal
identification numbers (PINs), passwords, or similar information for credit
cards, banks, or other financial accounts.
• Go to IRS.gov/IdentityTheft, the
IRS Identity Theft Central webpage, for
information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN
has been lost or stolen or you suspect
you’re a victim of tax-related identity
theft, you can learn what steps you
should take.
• Get an Identity Protection PIN (IP
PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the
misuse of their SSNs on fraudulent federal income tax returns. When you have
an IP PIN, it prevents someone else
from filing a tax return with your SSN.
To learn more, go to IRS.gov/IPPIN.
Ways to check on the status of your
refund.
• Go to IRS.gov/Refunds.
• Download the official IRS2Go app
to your mobile device to check your refund status.
• Call the automated refund hotline
at 800-829-1954.

86

The IRS can’t issue refunds before mid-February for returns
CAUTION that claimed the EITC or the
additional child tax credit (ACTC). This
applies to the entire refund, not just the
portion associated with these credits.

!

Making a tax payment. The IRS recommends paying electronically whenever possible. Options to pay electronically
are included in the list below. Payments
of U.S. tax must be remitted to the IRS
in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment
using any of the following options.
• IRS Direct Pay: Pay taxes from
your bank account. It’s free and secure,
and no sign-in is required. You can
change or cancel within 2 days of scheduled payment.
• Debit Card, Credit Card, or
Digital Wallet: Choose an approved payment processor to pay online or by
phone.
• Electronic Funds Withdrawal:
Schedule a payment when filing your
federal taxes using tax return preparation software or through a tax professional.
• Electronic Federal Tax Payment
System: This is the best option for businesses. Enrollment is required.
• Check or Money Order: Mail your
payment to the address listed on the notice or instructions.
• Cash: You may be able to pay your
taxes with cash at a participating retail
store.
• Same-Day Wire: You may be able
to do same-day wire from your financial
institution. Contact your financial institution for availability, cost, and time
frames.
Note: The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by
phone, or from a mobile device using
the IRS2Go app are safe and secure.
Paying electronically is quick and easy.
What if I can’t pay now? Go to
IRS.gov/Payments for more information
about your options.
• Apply for an online payment
agreement (IRS.gov/OPA) to meet your
tax obligation in monthly installments if
you can’t pay your taxes in full today.
Once you complete the online process,

you will receive immediate notification
of whether your agreement has been approved.
• Use the Offer in Compromise PreQualifier to see if you can settle your tax
debt for less than the full amount you
owe. For more information on the Offer
in Compromise program, go to IRS.gov/
OIC.
Filing an amended return. Go to
IRS.gov/1040X for information and updates.
Checking the status of your amended
return. Go to IRS.gov/WMAR to track
the status of Form 1040-X amended returns.
It can take up to 3 weeks from
the date you filed your amenCAUTION ded return for it to show up in
our system, and processing it can take
up to 16 weeks.

!

Understanding an IRS notice or letter
you’ve received. Go to IRS.gov/Notices
to find additional information about responding to an IRS notice or letter.
IRS Document Upload Tool. You may
be able to use the Document Upload
Tool to respond digitally to eligible IRS
notices and letters by securely uploading
required documents online through
IRS.gov. For more information, go to
IRS.gov/DUT.
Schedule LEP. You can use Schedule LEP (Form 1040), Request for
Change in Language Preference, to state
a preference to receive notices, letters,
or other written communications from
the IRS in an alternative language. You
may not immediately receive written
communications in the requested language. The IRS’s commitment to LEP
taxpayers is part of a multi-year timeline
that began providing translations in
2023. You will continue to receive communications, including notices and letters, in English until they are translated
to your preferred language.
Contacting your local TAC. Keep in
mind, many questions can be answered
on IRS.gov without visiting a TAC. Go
to IRS.gov/LetUsHelp for the topics people ask about most. If you still need
help, TACs provide tax help when a tax
issue can’t be handled online or by
phone. All TACs now provide service by
appointment, so you’ll know in advance
that you can get the service you need

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TREASURY/IRS AND OMB USE ONLY DRAFT
• TAS works to resolve large-scale
(systemic) problems that affect many
taxpayers. You can report systemic issues at www.IRS.gov/SAMS. (Be sure not
to include any personal identifiable information.)
How Do I Contact TAS?

The Taxpayer Advocate
Service (TAS) Is Here To
Help You

TAS has offices in every state, the District of Columbia, and Puerto Rico. To
find your local advocate’s number:
to
• Go
www.TaxpayerAdvocate.IRS.gov/
Contact-Us,
• Check your local directory, or
• Call TAS toll free at
877-777-4778.

What Is the Taxpayer Advocate
Service?

What Are My Rights as a
Taxpayer?

The Taxpayer Advocate Service (TAS)
is an independent organization within
the Internal Revenue Service (IRS). TAS
helps taxpayers resolve problems with
the IRS, makes administrative and legislative recommendations to prevent or
correct the problems, and protects taxpayer rights. We work to ensure that every taxpayer is treated fairly and that
you know and understand your rights
under the Taxpayer Bill of Rights. We
are Your Voice at the IRS.

The Taxpayer Bill of Rights describes
ten basic rights that all taxpayers have
when dealing with the IRS. Go to
www.TaxpayerAdvocate.IRS.gov/
Taxpayer-Rights for more information
about the rights, what they mean to you,
and how they apply to specific situations
you may encounter with the IRS. TAS
strives to protect taxpayer rights and ensure the IRS is administering the tax law
in a fair and equitable way.

How Can TAS Help Me?
TAS can help you resolve problems that
you haven’t been able to resolve with
the IRS on your own. Always try to resolve your problem with the IRS first,
but if you can’t, then come to TAS. Our
services are free.
• TAS helps all taxpayers (and their
representatives), including individuals,
businesses, and exempt organizations.
You may be eligible for TAS help if
your IRS problem is causing financial
difficulty, if you’ve tried and been unable to resolve your issue with the IRS,
or if you believe an IRS system, process,
or procedure just isn’t working as it
should.
• To get help any time with general
tax
topics,
visit
www.TaxpayerAdvocate.IRS.gov.
The
site can help you with common tax issues and situations, such as what to do if
you make a mistake on your return or if
you get a notice from the IRS.

Interest and Penalties
You don’t have to figure the amount of
any interest or penalties you may owe.
We will send you a bill for any amount
due.
If you choose to include interest or
penalties (other than the estimated tax
penalty) with your payment, identify and
enter the amount in the bottom margin
of Form 1040 or 1040-SR, page 2. Don’t
include interest or penalties (other than
the estimated tax penalty) in the amount
you owe on line 37. For more information on the estimated tax penalty, see
Line 38, earlier.

Interest
We will charge you interest on taxes not
paid by their due date, even if an extension of time to file is granted. We will
also charge you interest on penalties imposed for failure to file, negligence,
fraud, substantial or gross valuation misstatements, substantial understatements

of tax, and reportable transaction understatements. Interest is charged on the
penalty from the due date of the return
(including extensions).

Penalties
Late filing. If you don’t file your return
by the due date (including extensions),
the penalty is usually 5% of the amount
due for each month or part of a month
your return is late, unless you have a
reasonable explanation. If you have a
reasonable explanation for filing late, include it with your return. The penalty
can be as much as 25% of the tax due.
The penalty is 15% per month, up to a
maximum of 75%, if the failure to file is
fraudulent. If your return is more than
60 days late, the minimum penalty will
be $525 or the amount of any tax you
owe, whichever is smaller.
Late payment of tax. If you pay your
taxes late, the penalty is usually 1/2 of
1% of the unpaid amount for each
month or part of a month the tax isn’t
paid. The penalty can be as much as
25% of the unpaid amount. It applies to
any unpaid tax on the return. This penalty is in addition to interest charges on
late payments.
Frivolous return. In addition to any
other penalties, the law imposes a penalty of $5,000 for filing a frivolous return.
A frivolous return is one that doesn’t
contain information needed to figure the
correct tax or shows a substantially incorrect tax because you take a frivolous
position or desire to delay or interfere
with the tax laws. This includes altering
or striking out the preprinted language
above the space where you sign. For a
list of positions identified as frivolous,
see Notice 2010-33, 2010-17 I.R.B. 609,
available
at
IRS.gov/irb/
2010-17_IRB#NOT-2010-33.
Other. Other penalties can be imposed
for, among other things, negligence,
substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and
fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some
of these penalties.

87

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without long wait times. Before you visit, go to IRS.gov/TAC to find the nearest
TAC and to check hours, available services, and appointment options. Or, on
the IRS2Go app, under the Stay Connected tab, choose the Contact Us option
and click on “Local Offices.”
——————————————
——————————
Below is a message to you from the
Taxpayer Advocate Service, an independent organization established by
Congress.

TREASURY/IRS AND OMB USE ONLY DRAFT

Refund Information

The IRS can’t issue refunds before
mid-February 2026 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.
• 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
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.

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To check the status
of your refund, go
to IRS.gov/Refunds
or use the free IRS2Go app, 24 hours a
day, 7 days a week. Information about
your refund will generally be available
within 24 hours after the IRS receives
your e-filed return or 4 weeks after you
mail a paper return. But if you filed
Form 8379 with your return, allow 14
weeks (11 weeks if you filed electronically) before checking your refund status.

Don’t send in a copy of your return
unless asked to do so.
To get a refund, you must generally
file your return within 3 years from the
date the return was due (including extensions).
Where’s My Refund doesn’t track refunds that are claimed on an amended
tax return.
Refund information is also available
in Spanish at IRS.gov/Spanish and by
calling 800-829-1954.

Instructions for Schedule 1
Additional Income and Adjustments to Income
General Instructions
Use Schedule 1 to report income or adjustments to income that can’t be entered directly on Form 1040, 1040-SR,
or 1040-NR.
Additional income is entered on
Schedule 1, Part I. The amount on
line 10 of Schedule 1 is entered on Form
1040, 1040-SR, or 1040-NR, line 8.
Adjustments to income are entered on
Schedule 1, Part II. The amount on
line 26 is entered on Form 1040,
1040-SR, or 1040-NR, line 10.

88

Form(s) 1099-K
If, for tax year 2025, you received a
Form(s) 1099-K that shows payments
that were included in error (for example,
money for gifts or reimbursements) or
for personal items that you sold at a loss
(for example, an old refrigerator), enter
the amount that was included in error or
for personal items sold at a loss in the
entry space at the top of Schedule 1.
• If the entire amount reported to
you on Form(s) 1099-K was in error or
for personal items sold at a loss, enter
the total amount from Form(s) 1099-K,

box 1(a), in the entry space at the top of
Schedule 1.
• If only some of the amount
reported to you on Form(s) 1099-K in
box 1(a) was in error or for personal
items sold at a loss, only enter the
amount that was in error or for personal
items sold at a loss in the entry space at
the top of Schedule 1. The remaining
amounts reported to you on Form(s)
1099-K should be reported elsewhere on
your return depending on the nature of
the transactions.
• If you received more than one
incorrect Form(s) 1099-K, with amounts
reported in error or for personal items

TREASURY/IRS AND OMB USE ONLY DRAFT
sold at a loss, add the incorrect amounts
together and enter the total incorrect
amount in the entry space at the top of
Schedule 1. The remaining amounts
reported to you on Form(s) 1099-K in
box 1(a) should be reported elsewhere
on your return depending on the nature
of the transactions.

For 2025, payment card comTIP panies, payment apps, and online marketplaces will be required to send you a Form 1099-K only
if the amount of your business transactions during the year is more than
$20,000 and the total number of your
transactions is more than 200.
Example–Incorrect Form 1099-K.
You received a Form 1099-K that incorrectly showed $800 of payments to you
in box 1(a). You would enter $800 in the
entry space at the top of Schedule 1.
Example–Personal item sold at a
loss. You bought a couch for $1,000 and
sold it through a third-party vendor for
$700, which was reported in box 1(a) of
your Form 1099-K. You would enter
$700 in the entry space at the top of
Schedule 1.
Example–Personal items sold at a
loss and a gain. In addition to selling
your couch for $700, you also sold a
handbag that you bought for $800 and
sold for $1,200. Your Form 1099-K
shows $1,900 in box 1(a). You would
enter $700 in the entry space at the top
of Schedule 1 for your loss on selling
the couch, and the remaining $400 of
gain from the sale of the handbag would
be reported as capital gain on Form
8949 and Schedule D.
Example–Multiple
incorrect
Form(s) 1099-K. You received a Form
1099-K that incorrectly showed $800 of
payments to you in box 1(a). You also
received a Form 1099-K that reported
$6,000 in box 1(a) but $700 of that
amount was reported in error. You
would enter $1,500 in the entry space at
the top of Schedule 1. The remaining

Additional Income
Line 1
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
2025, 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 2025 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 2025 estimated state or
local income tax, the amount applied is
treated as received in 2025. If the refund
was for a tax you paid in 2024 and you
deducted state and local income taxes on
your 2024 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 2025
that is for a tax year other than 2024.
2. You received a refund other than
an income tax refund, such as a general
sales tax or real property tax refund, in
2025 of an amount deducted or credit
claimed in an earlier year.
3. You had taxable income on your
2024 Form 1040 or 1040-SR, line 15,

but no tax on your Form 1040 or
1040-SR, line 16, because of the 0% tax
rate on net capital gain and qualified
dividends in certain situations.
4. Your 2024 state and local income
tax refund is more than your 2024 state
and local income tax deduction minus
the amount you could have deducted as
your 2024 state and local general sales
taxes.
5. You made your last payment of
2024 estimated state or local income tax
in 2025.
6. You owed alternative minimum
tax in 2024.
7. You couldn’t use the full amount
of credits you were entitled to in 2024
because the total credits were more than
the amount shown on your 2024 Form
1040 or 1040-SR, line 16.
8. You could be claimed as a dependent by someone else in 2024.
9. You received a refund because of
a jointly filed state or local income tax
return, but you aren’t filing a joint 2025
Form 1040 or 1040-SR with the same
person.

Lines 2a and 2b
Alimony Received
Line 2a
Enter amounts received as alimony or
separate maintenance pursuant to a divorce or separation agreement entered
into on or before December 31, 2018,
unless that agreement was changed after
December 31, 2018, to expressly provide that alimony received isn’t included
in your income. Alimony received is not
included in your income if you entered
into a divorce or separation agreement
after December 31, 2018. If you are including alimony in your income, you
must let the person who made the payments know your social security number. If you don’t, you may have to pay a
penalty. For more details, see Pub. 504.
If you are including alimony payments from more than one divorce or
separation agreement in your income,
enter the total of all alimony received on
line 2a.

89

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If you received a Form 1099-K
TIP for a personal item that you
sold at a gain, don’t report this
amount in the entry space at the top of
Schedule 1; instead, report it as you
would report any other capital gain on
Form 8949 and Schedule D.

$5,300 should be reported elsewhere on
your return depending on the nature of
the transactions.

TREASURY/IRS AND OMB USE ONLY DRAFT
Line 2b
On line 2b, enter the month and year of
your original divorce or separation
agreement that relates to the alimony
payment, if any, reported on line 2a.
If you have alimony payments from
more than one divorce or separation
agreement, on line 2b enter the month
and year of the divorce or separation
agreement for which you received the
most income. Attach a statement listing
the month and year of the other agreements.

Line 3
Business Income or (Loss)

Line 4
If you sold or exchanged assets used in a
trade or business, and are filing Form
4797, include the amount from Form
4797, line 18b, on line 4 and check the
“4797” box. For more information, see
the Instructions for Form 4797.
If Form 4797 isn’t otherwise required, include the amount from Form
4684, line 31, on line 4 and check the
“4684” box. For more information, see
the Instructions for Form 4684.

Line 7
Unemployment
Compensation
You should receive a Form 1099-G
showing in box 1 the total unemployment compensation paid to you in 2025.
Report this amount on line 7.
If the amount reported in box 1
of your Form(s) 1099-G is inCAUTION correct, report on line 7 only
the actual amount of unemployment
compensation paid to you in 2025.

!

If you made contributions to a governmental unemployment compensation
program and you aren't itemizing deductions, reduce the amount you report on
line 7 by those contributions. If you are

90

Line 8a

If you received an overpayment of
unemployment compensation in 2025,
subtract the amount you repaid from the
total amount you received. Enter the result on line 7. Also, check the box on
line 7 and enter the amount you repaid
in the entry space. If, in 2025, 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.

Net operating loss (NOL) deduction.
Enter any deduction for an NOL from an
earlier year. Enter the amount in the preprinted parentheses (as a negative number). The amount of your deduction will
be subtracted from the other amounts of
income listed on lines 8b through 8z.
See the Instructions for Form 172 for
details.

Beginning in 2025, if you made
TIP contributions to a governmental paid family leave program,
you will now include the full amount of
those contributions in your income. If
you itemize your deductions on Schedule A, you can include the amounts contributed as part of the state and local
taxes that you paid.
If you received unemployment
TIP compensation in 2025, your
state may issue an electronic
Form 1099-G instead of it being mailed
to you. Check your state’s unemployment
compensation website for more information.

Lines 8a Through 8z
Other Income
Do not report on lines 8a
through 8z any income from
CAUTION self-employment
or fees received as a notary public. Instead, you
must use Schedule C, even if you don’t
have any business expenses. Also don’t
report on lines 8a through 8z any nonemployee compensation shown on Form
1099-MISC, 1099-NEC, or 1099-K (unless it isn’t self-employment income,
such as income from a hobby or a
sporadic activity). Instead, see the Instructions for Recipient included on
Form 1099-MISC, 1099-NEC, or
1099-K to find out where to report that
income. For more information about
what is being reported on Form 1099-K,
see the Instructions for Payee included
on that form and visit IRS.gov/1099K.

!

Line 8b
Gambling. Enter gambling winnings
not attributable to a trade or business.
Gambling winnings include lotteries,
raffles, a lump-sum payment from the
sale of a right to receive future lottery
payments, etc. For details on gambling
losses, see the instructions for Schedule A, line 16.
Attach Form(s) W-2G to Form

TIP 1040 or 1040-SR if any federal
income tax was withheld.
Line 8c
Cancellation of debt. Enter any canceled debt. Canceled debt may be shown
in box 2 of Form 1099-C. However, part
or all of your income from cancellation
of debt may be nontaxable. See Pub.
4681 or go to IRS.gov and enter “canceled debt” or “foreclosure” in the
search box.
Line 8d
Foreign earned income exclusion and
housing exclusion from Form 2555.
Enter the amount of your foreign earned
income and housing exclusion from
Form 2555, line 45. Enter the amount in
the preprinted parentheses (as a negative
number). The amount from Form 2555,
line 45, will be subtracted from the other
amounts of income listed on lines 8a
through 8c and lines 8e through 8z.
Complete the Foreign Earned Income
Tax Worksheet if you enter an amount
on Form 2555, line 45.
Line 8e
Income from Form 8853. Enter the total of the amounts from Form 8853,
lines 8, 12, and 26. See Pub. 969.

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If you operated a business or practiced
your profession as a sole proprietor, report your income and expenses on
Schedule C.

itemizing deductions, see the instructions on Form 1099-G.

TREASURY/IRS AND OMB USE ONLY DRAFT
State and Local Income Tax Refund Worksheet—Schedule 1, Line 1
Before you begin:
1.
2.

3.

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.

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 2024 Schedule A, line 5d . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property
taxes paid in 2024 (generally, this is the amount reported on your 2024 Schedule A, line 5d) more than the
amount on your 2024 Schedule A, line 5e?
No. Enter the amount from line 1 on line 3 and go to line 4.
Yes. Subtract the amount on your 2024 Schedule A, line 5e,
from the amount of state and local income taxes (or
general sales taxes), real estate taxes, and personal
property taxes paid in 2024 (generally, this is the amount
reported on your 2024 Schedule A, line 5d).
Is the amount on line 1 more than the amount on line 2?
No.

STOP

Enter your total itemized deductions from your 2024 Schedule A, line 17.

3.
4.

Note. If the filing status on your 2024 Form 1040 or 1040-SR was married filing separately and
your spouse itemized deductions in 2024, skip lines 5 through 7, enter the amount from line 4
on line 8, and go to line 9.
5.

Enter the amount shown below for the filing status claimed on your
2024 Form 1040 or 1040-SR.

•
•
•
6.

DRAFT

DRAFT

2.

None of your refund is taxable.

Yes. Subtract line 2 from line 1.
4.

1.

Single or married filing separately—$14,600
Married filing jointly or qualifying surviving spouse—$29,200
Head of household—$21,900

5.

Check any boxes that apply.*
You were born before January 2, 1960.

You are blind.

Spouse was born before January 2, 1960.

Spouse is blind.

No boxes checked. Enter -0-.
Multiply the number of boxes checked by $1,550 ($1,950
if your 2024 filing status was single or head of household).

6.

*If your filing status is married filing separately, you can check the boxes for your spouse only
if your spouse had no income, isn’t filing a return, and can’t be claimed as a dependent on
another person’s return.
7.

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

8.

Is the amount on line 7 less than the amount on line 4?
No.

9.

STOP

None of your refund is taxable.

Yes. Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1 . . . . . . . . . . .

9.

91

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You may have to pay an additional tax if you received a taxCAUTION able distribution from an Archer MSA or Medicare Advantage MSA.
See the Instructions for Form 8853.

!

Line 8f
Income from Form 8889. Enter the total of the amounts from Form 8889,
lines 16 and 20.
You may have to pay an additional tax if you received a taxCAUTION able distribution from a health
savings account. See the Instructions for
Form 8889.

!

Line 8h

Line 8i
Prizes and awards. Enter prizes and
awards but see the instructions for
line 8m, Olympic and Paralympic medals and USOC prize money, later.
Line 8j
Activity not engaged in for profit income. See Pub. 525.
Line 8k
Stock options. Enter any income from
the exercise of stock options not otherwise reported on Form 1040 or
1040-SR, line 1h.
Line 8l
Income from the rental of personal
property if you engaged in the rental
for profit but were not in the business
of renting such property. Also see the
instructions for line 24b, later.
Line 8m
Olympic and Paralympic medals and
USOC prize money. The value of
Olympic and Paralympic medals and the
amount of United States Olympic Committee (USOC) prize money you receive
on account of your participation in the
Olympic or Paralympic Games may be
nontaxable. These amounts should be re-

92

account may be taxable if (a) they are
more than the designated beneficiary’s
qualified disability expenses, and (b)
they were not included in a qualified
rollover. See Pub. 907 for more information.

Line 8n

Line 8r

Section 951(a) inclusion. Section 951
generally requires that a U.S. shareholder of a controlled foreign corporation include in income its pro rata share of the
corporation’s subpart F income and its
amount determined under section 956.
Enter on line 8n the sum of any amounts
reported on lines 1a through 1h and
line 2 of your Forms 5471, Schedule(s)
I.

Scholarship and fellowship grants not
reported on Form W-2. Enter the
amount of scholarship and fellowship
grants not reported on Form W-2. However, if you were a degree candidate, include on line 8r only the amounts you
used for expenses other than tuition and
course-related expenses. For example,
amounts used for room, board, and travel must be reported on line 8r.

Line 8o

Line 8s

Section 951A(a) inclusion. Section
951A generally requires that a U.S.
shareholder of a controlled foreign corporation include in income its global intangible low-taxed income (GILTI). Enter on line 8o from your Forms 8992 the
sum of any amounts reported on Part II,
line 5. Remember to attach copies of
your Forms 8992.

Nontaxable amount of Medicaid waiver payments included on Form 1040,
line 1a or 1d. Certain Medicaid waiver
payments you received for caring for
someone living in your home with you
may be nontaxable. Your nontaxable
Medicaid waiver payments should be reported to you on Form(s) W-2 in box 12,
Code II. If nontaxable payments were
reported to you in box 1 of Form(s)
W-2, report the amount on Form 1040 or
1040-SR, line 1a. If you did not receive
a Form W-2 for nontaxable payments, or
you received nontaxable payments that
you didn’t report on line 1a, and choose
to include nontaxable amounts in earned
income for purposes of claiming a credit
or other tax benefit, report the amount
on Form 1040 or 1040-SR, line 1d.
Then, on line 8s, enter the total amount
of the nontaxable payments reported on
Form 1040 or 1040-SR, line 1a or 1d, in
the entry space in the preprinted parentheses (as a negative number). For more
information about these payments, see
Pub. 525.
If you do not have a separate trade or
business of providing these services, enter any nontaxable Medicaid waiver
payments on Schedule 1, line 8s. Also,
enter your Medicaid waiver payments

If you made a section 962 election and have an income incluCAUTION sion
under section 951 or
951A, do not report that income on
line 8n or 8o, as applicable. Instead, report the tax with respect to the section
962 election on Form 1040 or 1040-SR,
line 16, and attach a statement showing
how you figured the tax that includes the
gross amounts of section 951 and section 951A income.

!

Line 8p
461(l) excess business loss adjustment.
Enter the amount of your excess business loss from Form 461, line 16.
Line 8q
Taxable distributions from an ABLE
account. Distributions from this type of

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.

!

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DRAFT

Jury duty pay. Enter any jury duty pay
and see the instructions for line 24a.

ported to you in box 3 of Form
1099-MISC. To see if these amounts are
nontaxable, first figure your adjusted
gross income, including the amount of
your medals and prize money.
If your adjusted gross income is not
more than $1,000,000 ($500,000 if married filing separately), these amounts are
nontaxable and you should include the
amount in box 3 of Form 1099-MISC on
line 8m, then subtract it by including it
on line 24c.

TREASURY/IRS AND OMB USE ONLY DRAFT
reported on Form 1099-MISC or Form
1099-NEC on Form 1040, line 1d.
Line 8t
Pension or annuity from a nonqualified deferred compensation plan or a
nongovernmental section 457 plan.
Enter the amount that you received as a
pension or annuity from a nonqualified
deferred compensation plan or a nongovernmental 457 plan. This may be
shown in box 11 of Form W-2. If you
received such an amount but box 11 is
blank, contact your employer or the payer for the amount received.

Wages earned while incarcerated. Enter the amount that you received for
services performed while an inmate in a
penal institution. You may receive
Form(s) W-2 or Form(s) 1099.
Line 8v
Digital assets not reported elsewhere.
If, in 2025, you received ordinary income in connection with digital assets
that isn’t reported elsewhere on your return (for example, digital assets, such as
income from forks, staking, or mining,
which aren’t wages reported on line 1a
or capital gain or loss reported on Form
8949 and Schedule D), report this income on line 8v. Don’t report a gift or
inheritance of digital assets on line 8v.
For more information, go to IRS.gov/
Digital-Assets
If you used a broker to effect the sale
of a digital asset, your broker should
send you Form 1099-DA. Even if you
receive a Form 1099-DA, you must still
answer the digital assets question on
page 1 of Form 1040 or 1040-SR.
Line 8z
Other income. Use line 8z to report
any taxable income not reported elsewhere on your return or other schedules.
List the type and amount of income. If
necessary, include a statement showing
the required information. For more details, see Miscellaneous Income in Pub.
525.
Examples of income to report on
line 8z include the following.

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.

!

Nontaxable income. Don’t report any
nontaxable income on line 8z. Examples
of nontaxable income include the following.
• Child support.
• Life insurance proceeds received
because of someone’s death (with some
exceptions; any taxable amounts will
generally be reported to you on Form
1099-R).
• Gifts and bequests. You may have
to report information on your gifts or bequests on Form 3520, Part IV, if you received:
1. A gift or bequest from a foreign
individual or foreign estate (including
foreign persons related to that foreign
individual or foreign estate) totaling
more than $100,000; or
2. Amounts totaling more than
$20,116 from a foreign corporation or
foreign partnership (including foreign
persons related to such foreign corporations or foreign partnerships) that you
treated as gifts.
See the Instructions for Form 3520.

Adjustments to
Income
Line 11
Educator Expenses
If you were an eligible educator in
2025, you can deduct on line 11 up to
$300 of qualified expenses you paid in
2025. If you and your spouse are filing
jointly and both of you were eligible educators, the maximum deduction is
$600. However, neither spouse can deduct more than $300 of their qualified
expenses on line 11. An eligible educator is a kindergarten through grade 12
teacher, instructor, counselor, principal,
or aide who worked in a school for at
least 900 hours during a school year.

93

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Line 8u

• 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.
• Reemployment trade adjustment
assistance (RTAA) payments. These
payments should be shown in box 5 of
Form 1099-G.
• Loss on certain corrective distributions of excess deferrals. See Retirement
Plan Contributions in Pub. 525.
• Dividends on insurance policies if
they exceed the total of all net premiums
you paid for the contract.
• Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible
personal property. See Fractional Interest in Tangible Personal Property in
Pub. 526. Interest and an additional 10%
tax apply to the amount of the recapture.
See the instructions for Schedule 2,
line 17g.
• Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property
within 3 years of the contribution. See
Recapture if no exempt use in Pub. 526.
• Taxable part of disaster relief payments. See Pub. 525 to figure the taxable part, if any. If any of your disaster
relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable
part.
• Taxable distributions from a Coverdell education savings account (ESA)
or a qualified tuition program (QTP).
Distributions from these accounts may
be taxable if (a) in the case of distributions from a QTP, they are more than the
qualified higher education expenses of
the designated beneficiary in 2025 or, in
the case of distributions from an ESA,
they are more than the qualified education expenses of the designated beneficiary in 2025; and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts
don’t have to be reported on Form 1040
or 1040-SR. This includes rollovers and
qualified higher education expenses refunded to a student from a QTP that
were recontributed to a QTP with the
same designated beneficiary generally

TREASURY/IRS AND OMB USE ONLY DRAFT
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

include

2025 for personal protective
equipment, disinfectant, and other supplies used for the prevention of the
spread of coronavirus.
Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or
physical education.
You must reduce your qualified expenses by the following amounts.
• Excludable U.S. series EE and I
savings bond interest from Form 8815.
• Nontaxable qualified tuition program earnings or distributions.
• Any nontaxable distribution of
Coverdell education savings account
earnings.
• Any reimbursements you received
for these expenses that weren’t reported
to you in box 1 of your Form W-2.
For more details, use Tax Topic 458
or see Pub. 529.

Line 12
Certain Business Expenses
of Reservists, Performing
Artists, and Fee-Basis
Government Officials
Include the following deductions on
line 12.
• Certain business expenses of National Guard and reserve members who
traveled more than 100 miles from home
to perform services as a National Guard
or reserve member.

94

For more details, see Form 2106.

Line 13
Health Savings Account
(HSA) Deduction
You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified
HSA funding distributions from an IRA)
were made to your HSA for 2025. See
Form 8889.

Line 14
Moving Expenses
You can deduct moving expenses if
you are a member of the Armed Forces
on active duty and due to a military order you move because of a permanent
change of station. Use Tax Topic 455 or
see Form 3903.
If you are claiming only storage fees
during your absence from the United
States, check the box on line 14. For
more information, see the Instructions
for Form 3903.

Line 15
Deductible Part of
Self-Employment Tax
If you were self-employed and owe
self-employment tax, fill in Schedule SE
to figure the amount of your deduction.
The deductible part of your self-employment tax is on line 13 of Schedule SE.

Line 16
Self-Employed SEP, SIMPLE,
and Qualified Plans
If you were self-employed or a partner, you may be able to take this deduction. See Pub. 560 or, if you were a minister, Pub. 517.

Line 17
Self-Employed Health
Insurance Deduction
You may be able to deduct the
amount you paid for health insurance
(which includes medical, dental, and vision insurance and qualified long-term
care insurance) for yourself, your
spouse, and your dependents. The insurance can also cover your child who was
under age 27 at the end of 2025, even if
the child wasn’t your dependent. A child
includes your son, daughter, stepchild,
adopted child, or foster child (defined in
Who Qualifies as Your Dependent in the
Instructions for Form 1040).
One of the following statements must
be true.
• You were self-employed and had a
net profit for the year reported on
Schedule C or F.
• You were a partner with net earnings from self-employment.
• You used one of the optional methods to figure your net earnings from
self-employment on Schedule SE.
• You received wages in 2025 from
an S corporation in which you were a
more-than-2% shareholder. Health insurance premiums paid or reimbursed by
the S corporation are shown as wages on
Form W-2.
The insurance plan must be established under your business. Your personal
services must have been a material income-producing factor in the business.
If you are filing Schedule C or F, the
policy can be either in your name or in
the name of the business.
If you are a partner, the policy can be
either in your name or in the name of the
partnership. You can either pay the premiums yourself or your partnership can
pay them and report them as guaranteed
payments. If the policy is in your name
and you pay the premiums yourself, the
partnership must reimburse you and report the premiums as guaranteed payments.
If you are a more-than-2% shareholder in an S corporation, the policy can be
either in your name or in the name of the
S corporation. You can either pay the
premiums yourself or the S corporation

DRAFT

DRAFT

TIP amounts paid or incurred in

• Performing-arts-related expenses
as a qualified performing artist.
• Business expenses of fee-basis
state or local government officials.

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Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17
Before you begin:

Be sure you have read the Exceptions in the instructions for this line to see if you can use this
worksheet instead of Form 7206 to figure your deduction.

1. Enter the total amount paid in 2025 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2025 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2025, 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 15 and 16. 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 17. Don’t include this amount in figuring any medical expense deduction
on Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2.

3.

**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.

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 2025 and you also report the premium payments or reimbursements as
wages on Form 1040 or 1040-SR,
line 1a.
But if you were also eligible to participate in any subsidized health plan
maintained by your or your spouse’s employer for any month or part of a month
in 2025, amounts paid for health insurance coverage for that month can’t be
used to figure the deduction. Also, if
you were eligible for any month or part
of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your
child who was under age 27 at the end
of 2025, 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.
For more details, see Instructions for
Form 7206.
If you qualify to take the deduction,
use the Self-Employed Health Insurance
Deduction Worksheet to figure the
amount you can deduct.
Exceptions. Use Form 7206 instead of
the Self-Employed Health Insurance Deduction Worksheet in these instructions
to figure your deduction if any of the
following applies.
• You had more than one source of
income subject to self-employment tax.
• You file Form 2555.

• You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax
credit were made or you are claiming
the premium tax credit.
Line 18
Penalty on Early Withdrawal
of Savings
The Form 1099-INT or Form
1099-OID you received will show the
amount of any penalty you were charged.

Lines 19a, 19b, and 19c
Alimony Paid
Line 19a
If you made payments to or for your
spouse or former spouse under a divorce
or separation agreement entered into on
or before December 31, 2018, you may
be able to take this deduction. You can’t

95

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*If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount
from Schedule SE, line 4b.

TREASURY/IRS AND OMB USE ONLY DRAFT
take a deduction for alimony payments
you made to or for your spouse if you
entered into your divorce or separation
agreement after December 31, 2018, or
if you entered into the agreement on or
before December 31, 2018, and the
agreement was changed after December
31, 2018, to expressly provide that alimony received is not included in your
former spouse’s income. Use Tax Topic
452 or see Pub. 504.
Line 19c
On line 19c, enter the month and year of
your original divorce or separation
agreement that relates to this deduction
for alimony paid.

Line 20
If you made any nondeductible

TIP contributions to a traditional
individual retirement arrangement (IRA) for 2025, you must report
them on Form 8606.
You are entitled to a deduction

TIP for your contribution to a traditional IRA regardless of age.
If you made contributions to a traditional IRA for 2025, you may be able to
take an IRA deduction. But you, or your
spouse if filing a joint return, must have
had earned income to do so. For IRA
purposes, earned income includes alimony and separate maintenance payments
reported on Schedule 1, line 2a. If you
were a member of the U.S. Armed
Forces, earned income includes any nontaxable combat pay you received. If you
were self-employed, earned income is
generally your net earnings from
self-employment if your personal services were a material income-producing
factor. For more details, see Pub. 590-A.
A statement should be sent to you by
June 1, 2026, that shows all contributions to your traditional IRA for 2025.
Use the IRA Deduction Worksheet to
figure the amount, if any, of your IRA
deduction. But read the following list
before you fill in the worksheet.

96

10. If the total of your IRA deduction
on line 20 plus any nondeductible contributions to your traditional IRAs
shown on Form 8606 is less than your
total traditional IRA contributions for
2025, see Pub. 590-A for special rules.
Were You Covered by a Retirement
Plan? If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity,
SEP, SIMPLE, etc.) at work or through
self-employment, your IRA deduction
may be reduced or eliminated. But you
can still make contributions to an IRA
even if you can’t deduct them. In any
case, the income earned on your IRA
contributions isn’t taxed until it is paid
to you.
The “Retirement plan” box in box 13
of your Form W-2 should be checked if
you were covered by a plan at work
even if you weren’t vested in the plan.
You are also covered by a plan if you
were self-employed and had a SEP,
SIMPLE, or qualified retirement plan.
If you were covered by a retirement
plan and you file Form 2555 or 8815, or
you exclude employer-provided adoption benefits, see Pub. 590-A to figure
the amount, if any, of your IRA deduction.
Married persons filing separately. If
you weren’t covered by a retirement
plan but your spouse was, you are considered covered by a plan unless you
lived apart from your spouse for all of
2025.
If you are married filing separately
and you lived apart from your spouse for
all of 2025, check the box on line 20. If
you don’t check the box on line 20, you
may get a math error notice from the
IRS.
You may be able to take the re-

TIP tirement savings contributions
credit. See the Schedule 3,
line 4, instructions.

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IRA Deduction

1. You can’t deduct contributions to
a Roth IRA. But you may be able to take
the retirement savings contributions
credit (saver’s credit). See the instructions for Schedule 3, line 4.
2. If you are filing a joint return and
you or your spouse made contributions
to both a traditional IRA and a Roth IRA
for 2025, don’t use the IRA Deduction
Worksheet in these instructions. Instead,
see Pub. 590-A to figure the amount, if
any, of your IRA deduction.
3. You can’t deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE IRA plan, or the
federal Thrift Savings Plan. Except for
designated Roth contributions, these
amounts aren’t included as income in
box 1 of your Form W-2.
4. If you made contributions to your
IRA in 2025 that you deducted for 2024,
don’t include them in the worksheet.
5. If you received income from a
nonqualified deferred compensation
plan or nongovernmental section 457
plan that is included in box 1 of your
Form W-2, or in box 1 of Form
1099-NEC, don’t include that income on
line 8 of the worksheet. The income
should be shown in (a) box 11 of your
Form W-2, (b) box 12 of your Form
W-2 with code Z, or (c) box 15 of Form
1099-MISC. If it isn’t, contact your employer or the payer for the amount of the
income.
6. You must file a joint return to deduct contributions to your spouse’s IRA.
Enter the total IRA deduction for you
and your spouse on line 20.
7. Don’t include rollover contributions in figuring your deduction. Instead,
see the instructions for Form 1040 or
1040-SR, lines 4a and 4b.
8. Don’t include trustees’ fees that
were billed separately and paid by you
for your IRA.
9. Don’t include any repayments of
qualified reservist distributions. You
can’t deduct them. For information on
how to report these repayments, see
Qualified reservist repayments in Pub.
590-A.

TREASURY/IRS AND OMB USE ONLY DRAFT
IRA Deduction Worksheet—Schedule 1, Line 20
Before you begin:

1a.
b.

2.

4.
5.
6.

Your 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? . . . . . . . . . . . . . . . . . . . . . . . . .
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.
• $7,000 if under age 50 at the end of 2025.
• $8,000 if age 50 or older at the end of 2025.
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 2025, enter $89,000.
• Qualifying surviving spouse, enter $146,000.
• Married filing jointly, enter $146,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $246,000 for the person who wasn’t
covered by a plan.
• Married filing separately and you lived with your spouse at any time in
2025, enter $10,000.
Enter the amount from Form 1040 or 1040-SR,
line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
Enter the total of the amounts from Schedule 1,
lines 11 through 19a, plus 23 and 25 . . . . . . . . . . .
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 instructions
below that apply 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. $7,000 if under age 50 at the end of 2025.
ii. $8,000 if age 50 or older at the end of 2025.
If the result is less than $10,000, go to line 7.
• If married filing jointly or qualifying surviving spouse,
and the result is $20,000 or more ($10,000 or more in the
column for the IRA of a person who wasn’t covered by a
retirement plan), enter the applicable amount below on
line 7 for that column and go to line 8.
i. $7,000 if under age 50 at the end of 2025.
ii. $8,000 if age 50 or older at the end of 2025.
Otherwise, go to line 7.

Spouse’s IRA
1b.

2a.

2b.

5a.

5b.

6a.

6b.

Yes

No

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3.

Be sure you have read the instructions for this line. You may not be able to use this worksheet.
If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that write-in
before completing this worksheet (see the instructions for Schedule 1, line 24z).
If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 20.

97

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IRA Deduction Worksheet—Continued
Your IRA
7.

8.

10.

!

CAUTION

11.
12.

7b.

If married filing jointly and line 10 is less than $14,000 ($15,000 if
one spouse is age 50 or older at the end of 2025; $16,000 if both
spouses are age 50 or older at the end of 2025), 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 2025 return not counting extensions (April 15, 2026, for most people),
for 2025 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 20. Or, if
you want, you can deduct a smaller amount and treat the rest as a
nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . 12a.

Line 21
Student Loan Interest
Deduction
You can take this deduction only if
all of the following apply.
• You paid interest in 2025 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 $100,000 if single, head of household, or qualifying

98

7a.

Spouse’s IRA

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9.

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 70% (0.70) (or by 80% (0.80) in the column for the IRA of a person who
is age 50 or older at the end of 2025).
• Married filing jointly or qualifying surviving spouse, multiply by 35%
(0.35) (or by 40% (0.40) in the column for the IRA of a person
who is age 50 or older at the end of 2025). 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
70% (0.70) (or by 80% (0.80) if age 50 or older at the
end of 2025).
Enter the total of your (and your spouse’s if filing
jointly):
• Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 20.
8.
• Alimony and separate maintenance payments
reported on Schedule 1, line 2a.
• Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q or
reported on Form 1040, line 1i.
Enter the earned income you (and your spouse if
filing jointly) received as a self-employed individual
or a partner. Generally, this is your (and your
spouse’s if filing jointly) net earnings from
self-employment if your personal services were a
material income-producing factor, minus any
deductions on Schedule 1, lines 15 and 16. If zero or
less, enter -0-. For more details, see Pub.
590-A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . .
10.

surviving spouse; $200,000 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)
2025 tax return.
Don’t include any amount paid from
a distribution of earnings made from a
qualified tuition program (QTP) after
2018 to the extent the earnings are treated as tax free because they were used to
pay student loan interest.

11b.

12b.

Use the worksheet in these instructions to figure your student loan interest
deduction.
Exception. Use Pub. 970 instead of the
worksheet in these instructions to figure
your student loan interest deduction if
you file Form 2555 or 4563, or you exclude income from sources within Puerto Rico.
Qualified student loan. A qualified
student loan is any loan you took out to
pay the qualified higher education expenses for any of the following individuals who were eligible students.
1. Yourself or your spouse.

TREASURY/IRS AND OMB USE ONLY DRAFT
Student Loan Interest Deduction Worksheet—Schedule 1, Line 21
Before you begin:

If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that
write-in before completing this worksheet (see the instructions for Schedule 1, line 24z).
Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet
instead of Pub. 970 to figure your deduction.

1.

Enter the total interest you paid in 2025 on qualified student loans (see the instructions for line 21). Don’t
enter more than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2.

Enter the amount from Form 1040 or 1040-SR, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3.

Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and
25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4.

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

5.

Enter the amount shown below for your filing status.
• Single, head of household, or qualifying
surviving spouse—$85,000
• Married filing jointly—$170,000

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.

7.

Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at
least three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8.

Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9.

Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1,
line 21.
Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C,
E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

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 $5,200 for 2025;
or
c. You, or your spouse if filing
jointly, could be claimed as a dependent
on someone else’s return.
However, a loan isn’t a qualified student loan if (a) any of the proceeds were
used for other purposes, or (b) the loan
was from either a related person or a
person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For
details, see Pub. 970.
Qualified higher education expenses.
Qualified higher education expenses
generally include tuition, fees, room and
board, and related expenses such as

books and supplies. The expenses must
be for education in a degree, certificate,
or similar program at an eligible educational institution. An eligible educational institution includes most colleges,
universities, and certain vocational
schools. For details, see Pub. 970.

Line 22
Line 22 has been reserved for future use.

Line 23
Archer MSA Deduction
See Form 8853.

Lines 24a Through 24z
Line 24a
Jury duty pay. Enter your jury duty
pay if you gave the pay to your employer because your employer paid your salary while you served on the jury.

.

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Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

Line 24b
Enter the deductible expenses related to
income reported on line 8l from the rental of personal property you engaged in
for profit but were not in the business of
renting such property.
Line 24c
Enter the nontaxable amount of the value of Olympic and Paralympic medals
and USOC prize money reported on
line 8m.
Line 24d
Enter reforestation amortization and expenses (see the Instructions for Form
4562).
Line 24e
Enter repayment of supplemental unemployment benefits under the Trade Act
of 1974 (see Pub. 525).

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TREASURY/IRS AND OMB USE ONLY DRAFT
Line 24f
Enter contributions to section 501(c)(18)
(D) pension plans (see Pub. 525).
Line 24g
Enter contributions by certain chaplains
to section 403(b) plans (see Pub. 517).
Line 24h
Enter attorney fees and court costs for
actions involving certain unlawful dis-

crimination claims, but only to the extent of gross income from such actions
(see Pub. 525).
Line 24i
Enter attorney fees and court costs you
paid in connection with an award from
the IRS for information you provided
that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income.

Line 24j
Enter the housing deduction from Form
2555.
Line 24k
Enter excess deductions of section 67(e)
expenses from Schedule K-1 (Form
1041), box 11, code A. See the Instructions for Schedule K-1 (Form 1041).
Line 24z

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Leave line 24z blank.

100

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Instructions for Schedule 1-A
Additional Deductions
General Instructions

These additional deductions are deductions for qualified tips, qualified
overtime compensation, no tax on car
loan interest, and the enhanced deduction for seniors. The amount on line 38
of Schedule 1-A is entered on Form
1040 or 1040-SR, line 13b, and on Form
1040-NR, line 13c.
If you are filing a tax return on
Form 1041 for an estate or
CAUTION trust and intend to claim the
deduction for car loan interest, see the
“No Tax on Car Loan Interest” worksheet in the Instructions for Form 1041.

!

Part I
Modified Adjusted
Gross Income
(MAGI) Amount
Use Part I of Schedule 1-A to figure
your MAGI. If you don’t have income
from Puerto Rico that you excluded
from your income, or you aren’t filing
Form 2555 or 4563, then enter the
amount from Form 1040, 1040-SR, or
1040-NR, line 11b, on Schedule 1-A,
line 3. If you do have excluded income
from Puerto Rico, or you are filing Form
2555 or 4563, complete lines 2a through
2e in Part I of Schedule 1-A to figure
your MAGI.

In general, tips received as an employee
or from self-employment must be included in your gross income and are subject
to income tax and social security and
Medicare tax.
If you received cash and charge tips
of $20 or more in a calendar month and
didn’t report all of those tips to your employer, you must file Form 4137. You
must also file Form 4137 if your
Form(s) W-2, box 8, shows allocated
tips that you must report as income.
If you have net earnings from
self-employment, use Schedule SE to
figure the tax due on net earnings from
self-employment.
You may be able to claim a deduction
for qualified tips paid to you in 2025
that are included on Form W-2, Form
1099-NEC, Form 1099-MISC, Form
1099-K, or reported directly by you on
Form 4137.
You can claim this deduction whether
you claim the standard deduction or
itemize deductions on Schedule A or
Schedule A (Form 1040-NR).

!

CAUTION

If you are married, you must
file a joint return with your
spouse to claim this deduction.

For tax year 2025, Form W-2,
Form
1099-NEC,
Form
CAUTION 1099-MISC, and Form 1099-K
were not updated to separately identify
tips that may qualify for this deduction.
See Determining the amount of qualified
tips received by employees and Determining the amount of qualified tips received by non-employees, later. Also,
see the instructions for lines 4a and 5
for more information about how to identify the qualified tips included in the
amounts reported on these forms.

If you are married and filing a

TIP joint return, and both you and
your spouse have qualified tip
income, the $25,000 maximum amount
of deduction limit applies to your combined qualified tip income. It is not a per
spouse limit.
The deduction amount (after applying
the $25,000 deduction limit) is reduced
if your MAGI is more than the amount
shown next for your filing status.
• Married filing jointly—$300,000.
• Single, Head of household, or
Qualifying surviving spouse—$150,000.
Your MAGI is the amount on line 3
in Part I of Schedule 1-A.

!

Qualified Tips

Fill out Schedule 1-A, Part II, only if:

Qualified tips are tips that you received
from customers or, as an employee,
through a tip-sharing arrangement in an
occupation that customarily and regularly received tips on or before December
31, 2024. See Occupations that customarily and regularly received tips on or
before December 31, 2024, later. Qualified tips are tips that are:
• Cash tips,
• Paid voluntarily,
• Not the subject of negotiation, and

101

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DRAFT

Use Schedule 1-A to report additional
deductions that can’t be entered directly
on Form 1040, 1040-SR, or 1040-NR.
You can claim these deductions whether
you claim the standard deduction or
itemize deductions on Schedule A or
Schedule A (Form 1040-NR).

Part II
No Tax on Tips

• You (and/or your spouse if filing a
joint return) received qualified tips in
2025.
• You have a valid social security
number (SSN). If you are married filing
a joint return, the spouse who received
the qualified tips must have a valid SSN.
Maximum amount of deduction. You
can’t deduct more than $25,000 of qualified tips, regardless of your filing status.
If you are self-employed, your tips from
your trade or business are taken into account in figuring the deduction only to
the extent you had net income. Your net
income is the gross income from the
trade or business in which the qualified
tips were received less the amount of the
total deductions (other than the deduction for qualified tips) allocable to that
trade or business. See Net income limitation, later.

TREASURY/IRS AND OMB USE ONLY DRAFT
Determined by the customer/payor.

Cash tips. Cash tips are tips received
from customers or, in the case of an employee, through a mandatory or voluntary tip-sharing arrangement, such as a tip
pool, that are paid in a cash medium, including by cash, check, credit card, debit
card, gift card, tangible or intangible tokens that are readily exchangeable for a
fixed amount (for example, casino
chips), and any other form of electronic
settlement or mobile payment app that is
denominated in cash. Tips are the excess
amount paid by a customer for services
over the amount agreed to or otherwise
reasonably expected to have been paid
for the services in an arm’s-length transaction.
Cash tips don’t include items paid in
any medium other than cash. For example, cash tips don’t include:
• Event tickets,
• Meals,
• Services, or
• Other assets that aren’t exchangeable for a fixed amount of cash, including
most digital assets.
TRDA and GITCA programs. Tips
reported pursuant to a Tipped Employee
Participation Agreement as part of the
Tip Rate Determination Agreement
(TRDA) program or a Model Gaming
Employee Tip Reporting Agreement as
part of the Gaming Industry Tip Compliance Agreement (GITCA) program are
considered qualified tips as long as the
participating employee is otherwise eligible for the deduction for qualified tips
and reports tips using the tip rates established under their agreement. An employee participating in a TRDA or GITCA program may report any additional
qualified tips on Form 4137.
Paid voluntarily, not subject to negotiation, and determined by the customer/payor. Amounts are qualified
tips only if they are paid voluntarily and
without any consequence in the event of
nonpayment. Qualified tips do not include service charges, automatic gratuities, or any other mandatory amounts
automatically added to a customer’s bill
by the vendor or the establishment, unless the customer is expressly provided
an option to disregard or modify such
charges, gratuities, and amounts without
consequence.

102

Example 1. You work on the wait
staff at a restaurant. You serve a table
with a group of six people. The restaurant has an automatic 18% charge added
to a bill of any party of six or more people. The bill includes the 18% automatic
gratuity on the “tip line,” and the total
bill includes this amount. Even though
the restaurant distributed the amount to
you and bussers, because the customer
did not determine the amount of the additional charge and was not given an express option to ignore or change the
amount, the 18% charge is not a qualified tip and may not be deducted.
Example 2. You work on the wait
staff at a restaurant. When you give customers the bill, you present the customer
an electronic handheld point-of-sale
(POS) device. Besides the charges for
the meal and sales tax, the POS device
also prompts the customer to leave a tip,
giving the option of 15%, 18%, 20%,
other, and no tip. The customer selects
18% and pays the total with a credit
card. Because the customer had the right
to determine the tip amount, including
the option to leave no tip, the 18% is a
qualified tip.
Amounts received that are not qualified tips. The following are examples
of amounts that are not qualified tips.
• If your employer is in a specified
service trade or business (SSTB), tips
received as an employee of that employer are not qualified tips. If you are
self-employed in an SSTB, tips received
in the course of that trade or business are
not qualified tips. If you received tips in
the course of another trade or business
that is not an SSTB, those tips may be
qualified tips if they meet the other requirements. For more information on
SSTBs, see the instructions for Form
8995-A.
Until the issuance of final reguTIP lations determining whether a
trade or business is an SSTB
for purposes of this deduction, and for
taxable years beginning before the date
the final regulations are published, the
IRS will treat employees and self-employed individuals as having received
tips in the course of a trade or business
that is not an SSTB if the employee is in
an occupation that customarily and regularly received tips on or before Decem-

ber 31, 2024. For more information on
the transition relief, see Notice 2025-69.

• Tips received while performing a
service that is a felony or misdemeanor
under applicable law are not qualified
tips. However, tips you received for a
service that is legal but were received
while working for an establishment that
violates applicable law in other respects
may be qualified tips.
• Amounts received for prostitution
and pornographic activity are not qualified tips.
Example 1. You are an employee
who works as a bartender but don’t have
a license that is required by the state to
serve alcohol. State law provides that
serving alcohol without a license is a
misdemeanor. You received $10,000 in
tips during 2025 while serving alcohol at
the bar. “Bartender” is on the list of occupations that customarily and regularly
received tips. However, because you
served alcohol in violation of applicable
state law, the $10,000 in tips that you received in 2025 are not qualified tips and
may not be deducted.
Example 2. You are an employee
who works as a server at a restaurant
that has a bar that serves alcohol. The
restaurant doesn’t have a liquor license
required by state law. You received
$10,000 in tips in 2025 waiting tables at
the restaurant. “Wait Staff” is on the list
of occupations that customarily and regularly received tips. Even though the
restaurant is in violation of applicable
state law by not having a liquor license,
because working as a server is legal under state law, the $10,000 in tips you received in 2025 are qualified tips and
qualify for the deduction.
Occupations that customarily and
regularly received tips on or before
December 31, 2024. In order for a tip
to be a qualified tip, it must have been
paid to you while you were working in
an occupation that customarily and regularly received tips on or before December 31, 2024. The list of occupations
that customarily and regularly received
tips on or before December 31, 2024,
provides for each occupation a numeric
Treasury Tipped Occupation Code
(TTOC), an occupation title, a description of the types of services performed
by individuals working in the

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•

occupation, illustrative examples of specific occupations that would be included, and the Standard Occupation Classification (SOC) system code(s) that
related to the occupation.
The full list of occupations, including
the TTOC, occupation title, occupation
description, illustrative examples, and
SOC code(s) can be found at IRS.gov/
TippedOccupations.
Examples of occupations that customarily and regularly received tips on
or before December 31, 2024, as well as
the occupation title and TTOC, are listed
next.
• Beverage and food service: bartenders (101); wait staff (102); chefs and
cooks (105); dishwashers (108); host
staff, restaurant, lounge, and coffee shop
(109); and bakers (110).
• Entertainment and events: gambling dealers (201), dancers (205), musicians and singers (206), and digital content creators (209).
• Hospitality and guest services:
baggage porters and bellhops (301), concierges (302), and maids and housekeeping cleaners (304).
• Home services: home maintenance and repair workers (401), home
landscaping workers and groundskeeping workers (402), home cleaning service workers (407), locksmiths (408), and
roadside assistance workers (409).
• Personal services: personal care
and service workers (501), private event
planners (502), private event and portrait
photographers (503), pet caretakers
(506), tutors (507), and nannies and babysitters (508).
• Personal appearance and wellness: massage therapists (602); barbers,
hairdressers, hairstylists, and cosmetologists (603); exercise trainers and group
fitness instructors (608); and tattoo artists and piercers (609).
• Recreation and instruction: golf
caddies (701), tour guides (704), and
sports and recreation instructors (706).
• Transportation and delivery:
parking and valet attendants (801), taxi
and rideshare drivers and chauffeurs
(802), goods delivery people (804), and
home movers (809).
Determining the amount of qualified
tips received by an employee for 2025.
Because no changes have been made to
Form W-2 for 2025, a separate account-

ing for cash tips you report to your employer may not appear on your Form
W-2 for 2025. For 2026, Form W-2 will
be updated to provide for a separate accounting for cash tips you report to your
employer.
If you received tips as an employee in
more than one occupation for the same
employer, only those tips that were received in an occupation on the list of occupations that customarily and regularly
received tips on or before December 31,
2024, are considered qualified tips. Do
not include tips received in occupations
that are not included on this list in
line 4a, 4b, or 4c.
In order to determine the qualified
tips you received as an employee for
2025, you can figure your qualified tips
using one of the methods described in
paragraphs 1 through 4.
1. You can use the amount reported
to you on your Form W-2 in box 7. Enter this amount on line 4a. If you had
more than one employer, see the instructions for line 4c and enter this amount in
column 1(b) of the Qualified Tips From
More Than One Employer Worksheet.
2. You can use the total amount of
tips reported to your employer on all
your Forms 4070 or any similar form
used to report your tips monthly to your
employer. This amount may be more accurate if the amount in box 1 or box 5 is
more than $176,100. Enter this amount
on line 4a. If you received tips as an employee from more than one employer,
see the instructions for line 4c and enter
this amount in column 1(b) of the Qualified Tips From More Than One Employer Worksheet.
If you are a railroad employee

TIP who received tips in your RRTA
compensation, the tips you report to your employer should be reported to you on your Form W-2, box 14.
3. If your employer voluntarily
chooses to report the amount of your
tips in box 14 of your Form W-2 (or on
a separate statement), you can use the
amount reported to you.
4. If you are submitting Form 4137,
you can use the amount of qualified tips
included for the employer in column
1(c) of Form 4137 to enter on line 4b. If
you received tips as an employee from
more than one employer, see the instruc-

tions for line 4c and use this amount to
enter in column 1(c) of the Qualified
Tips From More Than One Employer
Worksheet.
Example 1. You are a restaurant
server and have only one employer.
Your Form W-2, box 7, is $18,000. You
have no unreported tips. You can use the
$18,000 in box 7 to figure the deduction
for qualified tips. You enter $18,000 on
Schedule 1-A, lines 4a and 4c.
Example 2. You are a bartender and
have only one employer. Your 2025
Form W-2 shows $200,000 in box 1 and
$15,000 in box 7. You report $20,000 of
tips on Form 4070 and report $4,000 of
unreported tips on Form 4137, line 4.
You can use the $4,000 reported on
Form 4137 plus either the $15,000 from
box 7 of your Form W-2 or the $20,000
of tips reported on Form 4070 to figure
the deduction for qualified tips.
Determining the amount of qualified
tips received by a non-employee for
2025. Because no changes have been
made to Form 1099-NEC, Form
1099-MISC, or Form 1099-K for 2025,
a separate accounting for cash tips received by you as a non-employee won’t
appear on these Forms. For 2025, the
separate accounting requirement is treated as satisfied if your qualified tips are
included in the total amount of compensation, income, or payments reported to
you on one or more of these Forms. For
2026, these Forms will be updated to
provide for a separate accounting for
cash tips received by you as a non-employee.
Base your determination of the
amount of your qualified tips on documentation such as receipts, point-of-sale
system reports, daily tip logs, third party
settlement organization records, or other
documents that show that the amount
you reported as qualified tips is the correct amount.
Make sure to keep a record of the
documents you use when determining
the amount of your qualified tips.
Example 1. You are a rideshare driver and receive a Form 1099-K from the
rideshare company that includes tips in
the total amount of compensation, income, or payments. The rideshare company reports separately in your earnings
statement on its rideshare app or website

103

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TREASURY/IRS AND OMB USE ONLY DRAFT
Qualified Tips From More Than One Employer Worksheet
1

(a) Name of Employer

(b) Amount of qualified tips
reported by this employer on
Form W-2, or reported by you to
this employer on Form(s) 4070

(c) Qualified tips reported on
Form 4137, column 1(c), for this
employer

(d) Enter the greater of column (b)
or column (c)

A
B
C
D
E
Add lines 1A through 1E, column
(d), and enter this amount on
Schedule 1-A, line 4c

the fares you earned and tips you received during the year. In order to figure
the amount of your qualified tips for
2025, you can use the amount designated as tips by the rideshare company in
your earnings statement on the rideshare
app or website.
Example 2. You are a self-employed
travel guide who operates as a sole proprietor. In 2025, you received cash tips
from customers in connection with guided tours. These tips are voluntarily paid
by customers in addition to the stated
price of the tour. During 2025, you receive a Form 1099-K from the online
booking platform customers use to book
the guided tours. The Form 1099-K
shows $55,000 of total payments, of
which $7,000 is customer tips. The
Form 1099-K doesn’t separately identify
the tips, but you keep a log of each tour
that shows the date, customer, and tip
amount. Because you have daily tip logs
substantiating the $7,000 tip amount,
you can use the $7,000 tip amount to
figure your deduction for qualified tips.
You enter $7,000 on Schedule 1-A,
line 5.
Only amounts that appear in

TIP the aggregate on Forms 1099
can be considered qualified
tips. Any “cash tips” received by the
tour guide in actual cash that don’t appear on Form 1099-K cannot be included in the deduction.
If you received qualified tips in the
course of more than one trade or business, see the instructions for line 5 and
the Multiple Trades or Businesses Worksheet.

104

Valid SSN for No Tax on Tips. You
and/or your spouse who received qualified tips must have a valid social security number to claim the deduction for
qualified tips. A valid SSN for purposes
of the deduction for qualified tips is one
that is valid for employment and that is
issued by the Social Security Administration (SSA) before the due date of
your 2025 return (including extensions).
If you were a U.S. citizen when you received your SSN, the SSN is valid for
employment. If “Not Valid for Employment” is printed on your social security
card and your immigration status has
changed so that you are now a U.S. citizen or permanent resident, ask the SSA
for a new social security card without
the legend. However, if “Valid for Work
Only with DHS Authorization” is printed on your social security card, your
SSN is valid only as long as the DHS
authorization is valid.
Line 4a. See Determining the amount
of qualified tips received by an employee
for 2025, earlier, for the amount to enter
on this line. If you received qualified
tips as an employee with respect to employment with more than one employer,
enter -0- on line 4a and see the instructions for line 4c.
Line 4b. Enter the qualified tips included on Form 4137, line 1, row A, column (c). If you have multiple jobs for
which you filed a Form 4137, see the instructions for line 4c and the Qualified
Tips From More Than One Employer
Worksheet.
Line 4c. If you and/or your spouse received qualified tips as employees with
respect to employment with more than
one employer, complete the Qualified

Tips From More Than One Employer
Worksheet.
Line 5. Include the qualified tips you
and/or your spouse received in the
course of a trade or business, but only to
the extent the trade or business in which
you received the qualified tips has net
income. See Net income limitation, later.
If you and/or your spouse received
qualified tips in the course of more than
one trade or business, complete the Multiple Trades or Businesses Worksheet. If
you and/or your spouse received more
than
three
Forms
1099-NEC,
1099-MISC, or 1099-K, then complete
as many copies of the worksheet as needed and include the total for all worksheets in column 2(f).
Net income limitation. Qualified tips
from a trade or business can’t be more
than the gross income from the trade or
business in which the qualified tips were
received minus the total of all deductions (other than the deduction for qualified tips) allocable to that trade or business. This limitation applies to each
trade or business separately. For example, in the case of a sole proprietor who
reports all deductions allocable to the
trade or business in which qualified tips
were received on a Schedule C, the net
income limitation will be the net profit
shown on the Schedule C for that trade
or business; the sole proprietor would
include on line 5 the lesser of (i) the
qualified tips received in the trade or
business, or (ii) the net profit for the
trade or business. If the trade or business
shows a net loss on the Schedule C, then
the net profit is -0- for this purpose and
the sole proprietor would not include

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TREASURY/IRS AND OMB USE ONLY DRAFT
Multiple Trades or Businesses Worksheet
1

(a) Name of your
business

(b) Net profit of
business from
Schedule C,
line 31; the total of
Schedule E,
line 28(g) through
28(k); or
Schedule F, line 34

(c) Qualified tip
amount from first
Form 1099-NEC,
box 1; Form
1099-MISC, box 3;
or Form 1099-K,
box 1a

(d) Qualified tip
amount from
second Form
1099-NEC, box 1;
Form 1099-MISC,
box 3; or Form
1099-K, box 1a

(e) Qualified tip
amount from third
Form 1099-NEC,
box 1; Form
1099-MISC, box 3;
or Form 1099-K,
box 1a

(f) Total qualified
tip amount. Add
columns (c), (d),
and (e)

(g) Enter the lesser
of column (b) and
column (f)

A
B
C
D
E
Add lines 1A
through 1E,
column (g), and
enter the total on
Schedule 1-A,
line 5

any qualified tips received in that trade
or business on line 5.
Example 1. You have a business tutoring for local schools as an independent contractor. You operate your business as a sole proprietorship. During
2025, you received $500 in qualified
tips from students that were reported to
you by the schools on Forms 1099-NEC
and reported separately in earnings
statements provided by the schools.
Your gross income from the business for
2025 was $5,000 and your deductible
expenses from the business are $500. On
Schedule C, line 31, for your tutoring
business, you report a net profit of
$4,500. On Schedule 1-A, line 5, you
enter $500. You can take the full amount
of qualified tips from the business into
account when figuring your deduction
because the net profit from that business
was more than the amount of qualified
tips from the business.
Example 2. You are a rideshare driver who operates as a sole proprietor.
During 2025, you received $1,800 in
qualified tips from customers that were
reported to you on Form 1099-NEC and
reported separately in your earnings
statement provided on the rideshare
company’s app. Your gross income from
the business for 2025 was $15,000 and
your deductible expenses from the business were $14,000. On Schedule C,
line 31, you report a net profit from the
business of $1,000. You enter $1,000 of

qualified tips on Schedule 1-A, line 5.
Do not enter the remaining $800 of
qualified tips. This portion of your
qualified tips from the business can’t be
taken into account in figuring your deduction because they are greater than the
net profit from the business.
Example 3. The facts are the same as
in Example 1 and Example 2, except that
you own and operate both businesses.
You enter $1,500 of qualified tips on
Schedule 1-A, line 5. This includes $500
from the tutoring business because the
net profit from that business was more
than the amount of qualified tips received in the course of that business. It
also includes $1,000 in qualified tips
from your rideshare business. It does not
include the remaining $800 of qualified
tips from your rideshare business because the qualified tips received in the
course of the rideshare business exceeded the net profit from that business by
that amount.
Line 10. If the amount on line 10 is
zero or less, your deduction for your
qualified tips is not reduced. Skip lines
11 and 12 and enter the amount from
Schedule 1-A, line 7, on Schedule 1-A,
line 13.
For more information on the

TIP qualified tips deduction, see
Notice 2025-69.

Part III
No Tax on Overtime
Overtime compensation must be included in your gross income and is subject
to income tax and generally social security and Medicare tax.
If you have net earnings from
self-employment, use Schedule SE to
figure the tax due on net earnings from
self-employment.
You may be able to claim a deduction
for qualified overtime compensation
paid to you in 2025 and that is reported
on Form W-2, Form 1099-NEC, or
Form 1099-MISC. You can claim this
deduction whether you claim the standard deduction or itemize deductions on
Schedule A or Schedule A (Form
1040-NR).

!

CAUTION

If you are married, you must
file a joint return with your
spouse to claim this deduction.

For tax year 2025, qualified
overtime was not required to be
CAUTION separately accounted for on
Form W-2, Form 1099-NEC, or Form
1099-MISC. See the instructions for
lines 14a and 14b for more information
about how to identify the qualified overtime included in the amounts reported
on these forms.

!

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TREASURY/IRS AND OMB USE ONLY DRAFT
Fill out Schedule 1-A, Part III, only
if:

• You (and/or your spouse if filing a
joint return) received qualified overtime
compensation in 2025; and
• You have a valid social security
number (SSN). If you are married filing
jointly, the spouse who received the
qualified overtime compensation must
have a valid SSN.
Maximum amount of deduction. You
can’t deduct more than $12,500
($25,000 if married filing jointly) of
qualified overtime compensation.

The deduction amount (after applying
the $12,500 ($25,000 if married filing
jointly) limit) is reduced if your MAGI
is greater than the amount shown next
for your filing status.
• Married filing jointly—$300,000.
• Single, Head of household, or
Qualifying surviving spouse—$150,000.
Your MAGI is the amount on line 3
on Part I of Schedule 1-A.
Qualified overtime compensation.
Qualified overtime compensation means
overtime compensation that is paid to
you as required under section 7 of the
Fair Labor Standards Act of 1938
(FLSA) that is more than the amount of
your regular rate of pay. This generally
means the “half” portion of “time-and-ahalf” compensation that is required by
the FLSA. This “half” portion may be
described by employers on various
forms and statements as “overtime premium” or “FLSA Overtime Premium”.
In order for overtime to be required
to be paid to you under the FLSA, you
must (among other requirements) be
covered by and not exempt from the
FLSA (an FLSA-eligible employee). If
you are ineligible for federal overtime,
you are an FLSA-ineligible employee
and you generally won't be paid overtime.
If you are an FLSA-eligible employee, you must generally receive overtime
pay for hours you work that are more

106

Amounts that are not qualified overtime compensation. The following
amounts are not qualified overtime compensation and can’t be included when
figuring your deduction for qualified
overtime compensation.
• Premium pay. Some employers
under a collective bargaining agreement
and/or under state law provide more pay
than section 7 of the FLSA requires. For
example, an employer might choose to
pay more than “time-and-a-half.” The
amount of overtime paid that is over
“time-and-a-half” is not qualified overtime compensation.
• Payment for holidays and weekends. Some employers may pay more
for certain weekends or holidays even if
the employee doesn’t work more than 40
hours in the workweek. Extra pay for
certain weekends or holidays is generally not qualified overtime compensation
if the employee doesn’t work more than
40 hours in the workweek.
• Qualified tips. Qualified overtime
compensation doesn’t include any
amount you receive as a qualified tip.
• Coverage under state rules.
Some FLSA-ineligible employees are eligible for overtime under state law or are
paid premium rates for certain work for
other reasons. Overtime pay that is paid
to these FLSA-ineligible employees is
not qualified overtime compensation and
these amounts can't be included when
figuring the deduction for qualified
overtime compensation.
Qualified overtime must be
paid to a covered, nonexempt
CAUTION employee under the FLSA (an
FLSA-eligible employee). Ask your employer or other service recipients whether you are an FLSA-eligible employee.
For more information on coverage and
exemption under the FLSA, see WHD
Fact Sheets, Overtime Pay, and FLSA
Guide.

!

Determining the amount of qualified
overtime compensation for 2025. Because no changes have been made to
Form W-2, Form 1099-NEC, or Form
1099-MISC to account for a separate accounting of qualified overtime compensation, a separate accounting may not

appear on your Form W-2, Form
1099-NEC, or Form 1099-MISC. Some
employers may choose to provide for the
amount of qualified overtime compensation using Form W-2, box 14. If your
employer does provide a separate accounting of your qualified overtime on
Form W-2, box 14, you can generally
rely on this amount, and the methods described in paragraphs 1 through 5 don’t
apply to you.
If you request the amount of

TIP your FLSA Overtime Premium
from your employer or the service recipient, you can rely on the information that is provided to you to determine the amount of your qualified overtime compensation.
If the amount of your qualified overtime compensation isn’t separately identified on your Form W-2, Form
1099-NEC, or Form 1099-MISC, you
can figure your qualified overtime compensation using one of the methods described in paragraphs 1 through 5.
If your employer is covered by a different overtime rule in section 7 of the
FLSA, rather than the general rule in
section 7(a), you must compute your
overtime compensation using the rule
that applies to you and may use any of
the following methods so long as it produces a reasonable result under the rule
that applies to you. This may apply if,
for example, you are a public sector employee in fire protection or law enforcement, or an employee of a political subdivision of a state or an interstate governmental agency who receives compensatory time off instead of cash overtime.
See Example 4 and Example 5 for how
this might apply to certain employees.
1. Statement received separately
accounts for overtime. If a statement
from your employer separately shows
the “half” portion of the “time and a
half” compensation (FLSA Overtime
Premium), you can use the FLSA Overtime Premium that is separately shown
to determine the amount of your qualified overtime compensation.
2. Statement shows the overtime
premium and regular wages. If you are
paid FLSA Overtime Premium and you
receive a statement from your employer
or the service recipient and the statement
shows the total of all wages for the over-

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If you are married and filing a
TIP joint return, and both you and
your spouse have qualified
overtime compensation, the $25,000
maximum amount of deduction limit applies to your combined overtime compensation. It is not a per spouse limit.

than a 40-hour workweek. Generally, the
rate can’t be less than one and a half
times your regular rate of pay.

time hours (FLSA Overtime Premium
plus regular wages), you can divide the
total amount by three (3) and use the result when figuring your qualified overtime compensation.
3. Statement shows the overtime
premium and the premium you are
paid is more than the amount of the
FLSA Overtime Premium. If you are
paid more than the amount of FLSA
Overtime Premium (for example, your
employer pays you double your regular
wages) and you receive a statement from
your employer or the service recipient
that shows the portion of the overtime
earnings that is more than your regular
wage rate for the overtime hours, then
you can multiply that portion by the appropriate fraction to calculate the half
portion of FLSA Overtime Premium.
See Example 2 for more information on
how to figure the amount of your qualified overtime compensation in this situation.
4. Statement shows the overtime
premium and regular wages and the
premium you are paid is more than
the amount of the FLSA Overtime
Premium. If you are paid more than the
amount of FLSA Overtime Premium
(for example, your employer pays you
double your regular rate of pay) and you
receive a statement from your employer
or the service recipient that shows the
total of all pay for the overtime hours
(for example, double your regular wages), then you can multiply the total
amount by the appropriate fraction to estimate the half portion of FLSA Overtime Premium. See Example 3 for more
information on how to figure the amount
of your qualified overtime compensation
in this situation.
5. Statement doesn’t show overtime and employer or service recipient
won’t provide information. If the statements you receive from your employer
or the service recipient don’t show the
extra pay or the FLSA Overtime Premium and your employer or service recipient doesn’t give you any additional information, you can use a reasonable
method to figure the amount of your
qualified overtime compensation, that
takes into account:

•

The regular rate paid to you by
your employer or service recipient, and

• The number of hours over the
40-hour workweek or an estimate if you
don’t have records of the actual hours
you worked.
If you use the method described

TIP in paragraph 2 or paragraph 4
to determine the amount of
your qualified overtime compensation,
and the method results in underestimating your qualified overtime compensation (for example, because your regular
rate of pay is increased by a discretionary bonus), you can adjust the method to
take the difference into account.
Make sure to keep a record of the
documents you use when determining
the amount of your qualified overtime
compensation.
Example 1. You are an FLSA-eligible employee. In 2025, you received
$50,000 in regular pay and $15,000 for
overtime hours worked. Your Form W-2
does not separately show your qualified
overtime compensation; however, you
have access to your payroll system that
shows you were paid $15,000 for overtime hours in 2025. You can include
$5,000 of your wages for the overtime
hours when figuring your deduction for
qualified overtime compensation. The
$5,000 is the “half” portion of
“time-and-a-half” ($15,000 divided by
3).
Example 2. You are an FLSA-eligible employee and work for an employer
who pays overtime equal to twice the
regular pay. In 2025, you were paid
$50,000 for non-overtime hours and
$20,000 for overtime hours worked.
Your Form W-2 does not separately
show qualified overtime compensation.
However, you have a pay stub showing
that $10,000 of the overtime pay was for
the normal rate of pay for the overtime
hours and $10,000 of the overtime pay
was the premium amount. “Time-and-ahalf” would be equal to $15,000 (the
$10,000 for your regular wage for the
overtime hours multiplied by 1.5). The
“half” portion of the “time-and-a-half”
rate required by the FLSA is $5,000
($15,000 divided by 3). You can include
$5,000 when figuring your deduction for
qualified overtime compensation.
Example 3. The facts are the same as
in Example 2, but your pay stub does not
separately show the premium amount of

overtime pay that is more than your regular wages. Instead, it shows that
$20,000 was the total amount of pay for
the overtime hours. The $20,000 is double your regular wages for the overtime
hours you worked. Your regular wages
are $10,000 (the $20,000 total amount of
overtime
pay
divided
by
2).
“Time-and-a-half” would be equal to
$15,000 (the $10,000 of your regular
wages for the overtime hours multiplied
by 1.5). The “half” portion of the
“time-and-a-half” rate required by the
FLSA is $5,000 ($15,000 divided by 3).
You can include $5,000 when figuring
your deduction for qualified overtime
compensation.
Example 4. You work in law enforcement and your employer is covered
by a special overtime rule in section 7 of
the FLSA. In 2025, you were paid
$15,000 for overtime hours worked on a
“work period” basis of 14 days. You can
include $5,000 of your overtime pay
when figuring your deduction for qualified overtime compensation ($15,000
divided by 3).
Example 5. You work for a state
government agency that is covered by a
special overtime rule in section 7 of the
FLSA. Your state agency pays compensatory time at a rate of one and one-half
hours for each overtime hour worked. In
2025, you were paid wages of $4,500
for the compensatory time you took off
during the year. You can include $1,500
when figuring your deduction for qualified overtime compensation ($4,500
divided by 3).
Valid SSN. You and/or your spouse
who received qualified overtime compensation must have a valid SSN to take
this deduction. A valid SSN for purposes of the deduction for qualified overtime compensation is one that is valid
for employment and that is issued by the
SSA before the due date of your 2025
return (including extensions). For more
information, see Valid SSN for No Tax
on Tips, earlier.
Line 14a. In most cases, the amount on
Form W-2, box 1, includes all of your
wages and compensation, including your
regular wages plus any qualified overtime compensation. Enter on line 14a
only the qualified overtime compensation amount that is included on Form
W-2. Some employers may choose to

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TREASURY/IRS AND OMB USE ONLY DRAFT
Qualified Overtime Compensation From More Than One Employer Worksheet
1

(a) Name of employer

(b) Qualified overtime reported on Form W-2, box 1

A
B
C
D
E
2

Add the amounts from lines 1A through 1E, column (b), and
enter this amount on Schedule 1-A, line 14a

Qualified Overtime Compensation From More Than One Payor Worksheet
1

(a) Payor’s name

(b) Qualified overtime reported on Form 1099-NEC, box 1, or Form
1099-MISC, box 3

A
B
C
D

2

Add the amounts from lines 1A through 1E, column (b) and enter this
amount on Schedule 1-A, line 14b

provide the amount of qualified overtime compensation to employees using
box 14 of Form W-2. See Determining
the amount of qualified overtime compensation for 2025, earlier, to figure the
amount to enter on Schedule 1-A,
line 14a. Keep a copy of any document
you relied on to support your calculation
of qualified overtime compensation.
If you and/or your spouse received
qualified overtime compensation from
more than one employer in 2025, complete the Qualified Overtime Compensation From More Than One Employer
Worksheet. If you received qualified
overtime compensation that is not included in box 1 of Form W-2 (for example,
overtime amounts that are deferred under a qualified retirement plan), enter
that amount here. Keep a copy of any
document you relied on to support your
calculation of qualified overtime compensation.
Line 14b. The amount on Form
1099-NEC, box 1, or Form 1099-MISC,
box 3, is your nonemployee compensation or other income, including your
compensation and other income plus any
qualified overtime compensation. Enter
on Line 14b only the qualified overtime
compensation amount that is included in
Form 1099-NEC, box 1, or Form

108

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E

1099-MISC, box 3. Do not enter the total amount from Form 1099-NEC,
box 1, or Form 1099-MISC, box 3. See
Determining the amount of qualified
overtime compensation for 2025, earlier,
to figure the amount to enter on Schedule 1-A, line 14b. Keep a copy of any
document you relied on to support your
calculation of qualified overtime compensation.
If you and/or your spouse received
qualified overtime compensation from
more than one payor in 2025, complete
the Qualified Overtime Compensation
From More Than One Payor Worksheet.
Line 18. If the amount on line 18 is
zero or less, your deduction for your
qualified overtime compensation is not
reduced. Skip lines 19 and 20 and enter
the amount from Schedule 1-A, line 15,
on Schedule 1-A, line 21.
For more information on the

TIP qualified overtime deduction,
see Notice 2025-69.

Part IV
No Tax on Car Loan
Interest
You may be able to claim a deduction if
you and/or your spouse paid or accrued
qualified passenger vehicle loan interest
(QPVLI) (see Qualified passenger vehicle loan interest, later) in 2025. You can
claim this deduction whether you claim
the standard deduction or itemize deductions on Schedule A or Schedule A
(Form 1040-NR).
Fill out Schedule 1-A, Part IV, only
if:

• You paid or accrued QPVLI in
2025.
VIN required on your return. In order
to take the QPVLI deduction, you must
include the vehicle identification number (VIN) of the purchased applicable
passenger vehicle (APV) (see Applicable passenger vehicle, later) on your tax
return. If you paid QPVLI allocable to
multiple APVs, include the VIN of each
APV.
Maximum amount of deduction. You
can’t deduct more than $10,000 of the
QPVLI you paid or accrued in 2025.

TREASURY/IRS AND OMB USE ONLY DRAFT

Qualified passenger vehicle loan interest. To qualify for the deduction for
QPVLI deduction, the interest must be
paid or accrued on a loan that meets all
the following requirements:
• Your loan was originated after December 31, 2024;
• The loan was originated by you;
• The proceeds from your loan were
used to purchase an APV (lease payments do not qualify);
• Your APV is for personal use, and;
• Your loan is secured by a first lien
on the purchased APV.
Refinanced loan. If your loan is later refinanced, interest paid on the refinanced amount is generally eligible for
the deduction, so long as the new loan is
secured by a first lien on the APV with
respect to which the refinanced loan was
incurred. The amount is limited to the
outstanding balance of the refinanced
loan as of the date of the refinancing.
Applicable passenger vehicle. In general, an APV is any vehicle that meets
the following conditions:
• The original use of the vehicle
starts with you (a used vehicle does not
qualify),
• The vehicle is a motor vehicle
manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively
on a rail or rails),
• The vehicle has at least 2 wheels,
• The vehicle is a car, minivan, van,
SUV, pickup truck, or motorcycle with a
gross vehicle weight rating of less than
14,000 pounds, and

• The vehicle has undergone final
assembly in the United States.
Final assembly in the United States.
The location of final assembly will be
listed on the vehicle information label
attached to each vehicle on a dealer’s
premises. You can rely on that information label. You can also rely on the vehicle’s plant of manufacture as reported in
the VIN to determine whether the vehicle has undergone final assembly in the
United States. The VIN Decoder website
for the National Highway Traffic Safety
Administration provides plant of manufacture information. You can follow the
instructions on that website to see if
your vehicle’s plant of manufacture is
located in the United States.
Line 22. Enter the VIN(s) of the
APV(s) on line 22, column (i). If you
need to report more than two VINs, attach a statement to your return showing
the information required on line 22.
Line 24. The amount on line 24 cannot
be more than $10,000, the maximum
amount of the QPVLI deduction.
Line 27. If the amount on line 27 is
zero or less, the amount of your QPVLI
reported on Line 24 is not reduced. Skip
lines 28 and 29 and enter the amount
from Schedule 1-A, line 24 on Schedule
1-A, line 30.

Part V
Enhanced Deduction
for Seniors
You may be able to claim the enhanced
deduction for seniors. You can claim this
deduction whether you claim the standard deduction or itemize deductions on
Schedule A or Schedule A (Form
1040-NR).

!

CAUTION

If you are married, you must
file a joint return with your
spouse to claim this deduction.

The special rules that apply to
U.S. nationals; residents of
CAUTION Canada, Mexico, and South
Korea; and residents of India who were
students or business apprentices don't
apply to the enhanced deduction for seniors. See Pub. 519 for more information.

!

Fill out Schedule 1-A, Part V, only if:
• You (and/or your spouse if filing a
joint return) were born before January 2,
1961.
• You have a valid social security
number (SSN). If you are married filing
jointly, the spouse who is claiming the
enhanced deduction for seniors must
have a valid SSN.
Maximum amount of deduction. The
maximum amount of the enhanced deduction for seniors is $6,000 per person.
If you are married filing jointly, and
both you and your spouse were born before January 2, 1961, and you both have
a valid SSN, the maximum amount of
the enhanced deduction for seniors is
$12,000. The $6,000 per person amount
is reduced if your MAGI is more than
the amount shown next for your filing
status.
• Married filing jointly—$150,000.
• Single, Head of household, or
Qualifying surviving spouse—$75,000.
Your MAGI is the amount on line 3
on Part I of Schedule 1-A.
Valid SSN. You and/or your spouse
must have a valid SSN to take this deduction. A valid SSN for purposes of the
enhanced deduction for seniors is one
that is valid for employment and that is
issued by the SSA before the due date of
your 2025 return (including extensions).
For more information, see Valid SSN for
No Tax on Tips, earlier.

109

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The amount of the QPVLI deduction
(after applying the $10,000 limit) is reduced if your MAGI is greater than the
amount shown next to your filing status.
• Married filing jointly—$200,000.
other
filing
sta• All
tuses—$100,000.
Your MAGI is the amount on line 3
in Part I of Schedule 1-A.

TREASURY/IRS AND OMB USE ONLY DRAFT

Instructions for Schedule 2
Additional Taxes
General Instructions
Use Schedule 2 if you have additional
taxes that can’t be entered directly on
Form 1040, 1040-SR, or 1040-NR.
Include the amount on Schedule 2,
line 3, in the total on Form 1040,
1040-SR, or 1040-NR, line 17.

Specific Instructions
Lines 1a Through 1z
Additions to Tax
Line 1a. 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 1a.
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

110

If you completed more than one
Schedule A (Form 8936), Part IV, and
you need to report an amount from more
than one Schedule A (Form 8936), Part
IV, enter the total of those amounts on
line 1c.
Line 1d. Recapture of net EPE. Enter
any amount of net elective payment
election (EPE) recapture from Form
4255, line 2a, column (l).
Line 1e. Excessive payments (EPs) on
gross EPE from Form 4255. If you reported an amount on Form 4255, column (n)(1), on line 1a, 1c, 1d, and/or 2a,
check the applicable box and enter the
amount on line 1e. If you checked more
than one box, enter the total amount on
line 1e.
Line 1f. 20% EP from Form 4255. If
you reported an amount on Form 4255,
column (n)(3), line 1a, 1c, 1d, and/or 2a,
check the applicable box and enter the
amount on line 1f. If you checked more
than one box, enter the total on line 1f.
Line 1y. Other additions to tax. Enter
the following additions to tax.
1. Recapture of the alternative fuel
vehicle refueling property credit (see
Form 8911). Identify as “ARPCR.”
2. Any EPE related to the credit applied against tax from Form 8933 reported on Form 4255, line 2a, column (k).
Identify as “EPE8933.”
3. Recapture of any non-EPE credit
from Form 8933 reported on Form 4255,
line 2a, column (j). Also, any section
6418(g)(3) amounts attributable to recapture from Form 8933 reported on
Form 4255, line 2a, column (m)(3).
Identify as “NEPE8933.”
4. Any amount that was reported on
Form 4255, column (n)(2), line 1a, 1c,
1d, and/or 2a. Identify as “EPGEPE.”
5. Any section 6418(g)(2) excessive
credit transfer amount reported on Form
4255, column (m)(1) and (m)(2). Identify as “6418(g)(2).”

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Enter the amount on Schedule 2,
line 21, on Form 1040 or 1040-SR,
line 23; or 1040-NR, line 23b.

Form 1095-A for the coverage. You may
also have to repay excess advance payments of the premium tax credit if you
enrolled an individual in coverage
through the Marketplace, you don’t
claim the individual as a dependent on
your return, and no one else claims that
individual as a dependent. For more information, see the Instructions for Form
8962.
Line 1b. Repayment of new clean vehicle credit(s) from Schedule A (Form
8936), Part II. If you purchased a new
clean vehicle from a registered dealer
and reduced the amount you paid at the
time of sale by transferring the credit to
the dealer, you may have to repay the
amount of the credit you transferred if
you no longer qualify. If you completed
Schedule A (Form 8936), Part II, and
you:
• Checked the “Yes” box on Part II,
line 8a or 8d; and
• Checked the “Yes” box on Part I,
line 4a; then,
enter the amount from Part I, line 4a, on
Schedule 2, line 1b.
If you completed more than one
Schedule A (Form 8936), Part II, and
you need to report an amount from more
than one Schedule A (Form 8936), Part
II, enter the total of those amounts on
line 1b.
Line 1c. Repayment of previously
owned clean vehicle credit(s) from
Schedule A (Form 8936), Part IV. If
you purchased a previously owned clean
vehicle from a registered dealer and reduced the amount you paid at the time of
sale by transferring the credit to the
dealer, you may have to repay the
amount of the credit you transferred if
you no longer qualify. If you completed
Schedule A (Form 8936), Part IV, and
you:
• Checked the “Yes” box on Part IV,
line 13a or 13c; and
• Checked the “Yes” box on Part I,
line 4a; then,
enter the amount from Part I, line 4a, on
Schedule 2, line 1c.

TREASURY/IRS AND OMB USE ONLY DRAFT
For more information about

TIP elective pay and credit transferability, go to IRS.gov/CreditsDeductions/Elective-Pay-andTransferability-Frequently-AskedQuestions-Transferability.

Line 2
The AMT exemption amount is increased to $88,100 ($137,000 if married
filing jointly or qualifying surviving
spouse; $68,500 if married filing separately). The income levels at which the
AMT exemption begins to phase out has
increased to $626,350 ($1,252,700 if
married filing jointly or qualifying surviving spouse).
See the Instructions for Form 6251 to
see if you must file the form and then
use Form 6251 to figure the amount, if
any, of your AMT. Enter the amount
from Form 6251, line 11, on line 2.
For help with the alternative minimum tax, go to IRS.gov/AMT.

Line 4
Self-employment Tax
On line 4, enter the amount of the tax
due on net earning from self-employment from Schedule SE, line 12.
If you filed Form 4361, received IRS
approval, and had no other income subject to self-employment tax, check box 1
on line 4.
If you filed Form 4029 and received
IRS approval, check box 2 on line 4. See
Pub. 517 for details.
If you are a U.S. citizen or resident
alien living outside the United States
and your self-employment income is exempt from self-employment tax, you
should get a statement from the appropriate agency of the foreign country verifying that your self-employment income is subject to social security in that
country. Attach a copy of the statement,
check box 3, and enter “EAS” on the entry space next to box 3.
If you have income from a business
(including farming) and the income is
community income, but you aren’t the
spouse who carried on the business and
you had no other income subject to
self-employment tax, check box 3 and

Line 5
Unreported Social Security and
Medicare Tax From Form 4137
Enter the total of any taxes from Form
4137.
If you received tips of $20 or more in
any month and you didn’t report the full
amount to your employer, you must pay
the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.
Don’t include the value of any noncash tips, such as tickets or passes. You
don’t pay social security and Medicare
taxes or RRTA tax on these noncash
tips.
To figure the social security and
Medicare tax, use Form 4137. If you
owe RRTA tax, contact your employer.
Your employer will figure and collect
the RRTA tax.
You may be charged a penalty
equal to 50% of the social seCAUTION curity and Medicare or RRTA
tax due on tips you received but didn’t
report to your employer.

!

Line 6
Uncollected Social Security and
Medicare Tax From Form 8919
Enter the total of any taxes from Form
8919.
If you are an employee who received
wages from an employer who didn’t
withhold social security and Medicare
tax from your wages, use Form 8919 to
figure your share of the unreported tax.
Include on line 6 the amount from
line 13 of Form 8919. Include the

amount from line 6 of Form 8919 on
Form 1040 or 1040-SR, line 1g.

Line 8
Additional Tax on IRAs, Other
Qualified Retirement Plans, etc.
If any of the following apply, see Form
5329 and its instructions to find out if
you owe this tax and if you must file
Form 5329. Also see Form 5329 and its
instructions for definitions of the terms
used here.
1. You received an early distribution
from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn’t rolled over.
2. Excess contributions were made
to your IRA, Coverdell education savings account (ESA), Archer MSA,
health savings account (HSA), or ABLE
account.
3. You received a taxable distribution from a Coverdell ESA, qualified
tuition program, or ABLE account.
4. You didn’t take the minimum required distribution from your IRA or
other qualified retirement plan by April
1 of the year following the year you
reached age 73.
Exception. If only item (1) applies and
distribution code 1 is correctly shown in
box 7 of all your Forms 1099-R, you
don’t have to file Form 5329. Instead,
multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 8. The taxable amount of the
distribution is the part of the distribution
you reported on Form 1040, 1040-SR, or
1040-NR, line 4b or 5b, or on Form
4972. Also check the box on line 8 to indicate that you don’t have to file Form
5329. But you must file Form 5329 if
distribution code 1 is incorrectly shown
in box 7 of Form 1099-R or you qualify
for an exception, such as the exceptions
for qualified medical expenses, qualified
higher education expenses, qualified
first-time homebuyer distributions, or a
qualified reservist distribution.

111

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Alternative Minimum Tax (AMT)

enter “ECI” on the entry space next to
box 3.
If you received fees for services performed as a notary public and you had
no other income subject to self-employment tax, check box 3 and enter “EN”
on the entry space next to box 3. If you
did have other earnings of $400 or more
subject to self-employment tax, check
box 3 and enter “EN” and the amount of
your net profit as a notary public from
Schedule C on the entry space next to
box 3.
For more information, see the Instructions for Schedule SE.

TREASURY/IRS AND OMB USE ONLY DRAFT
Line 9
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
$2,800 or more in 2025. 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 2025 and was a student.
2. You withheld federal income tax
during 2025 at the request of any household employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2024 or 2025 to household employees.
Any person who does household work is
a household employee if you can control
what will be done and how it will be
done. Household work includes work
done in or around your home by babysitters, nannies, health aides, housekeepers,
yard workers, and similar domestic
workers.

Line 10
Reserved for Future Use

Line 12

Lines 17a Through 17z
Other Additional Taxes

Line 13
Uncollected social security and Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in box 12 of Form W-2
with codes A and B or M and N.

Line 11

Interest on Tax Due on Installment
Income From the Sale of Certain
Residential Lots and Timeshares

112

Enter the amount from Form 8611,
line 14.

See Form 8960 and its instructions if the
amount on Form 1040, 1040-SR, or
1040-NR, line 11b, is more than:
• $125,000 if married filing separately,
• $250,000 if married filing jointly
or qualifying surviving spouse, or
• $200,000 if single or head of
household.
If you file Form 2555, see Form 8960
and its instructions if the amount on
Form 1040, 1040-SR, or 1040-NR,
line 11b, is more than:
• $0 if married filing separately,
• $120,000 if married filing jointly
or qualifying surviving spouse, or
• $70,000 if single or head of household.

Line 14

See Form 8959 and its instructions if the
total of your 2025 wages and any
self-employment income was more than:
• $125,000 if married filing separately;
• $250,000 if married filing jointly;
or
• $200,000 if single, head of household, or qualifying surviving spouse.
Also see Form 8959 if you had railroad
retirement (RRTA) compensation that
was more than the amount just listed
that applies to you.
If you are married filing jointly and
either you or your spouse had wages or
RRTA compensation of more than
$200,000, your employer may have
withheld Additional Medicare Tax even

Recapture of Low-Income
Housing Credit

Net Investment Income Tax

Line 10 has been reserved for future use.

Additional Medicare Tax

Line 16

Enter interest on tax due on installment
income from the sale of certain residential lots and timeshares under section
453(l)(3).

Line 15
Interest on the Deferred Tax on
Gain From Certain Installment
Sales With a Sales Price Over
$150,000
Enter interest on the deferred tax on gain
from certain installment sales with a
sales price over $150,000 under section
453A(c).

Line 17a. Recapture of the following
credits.
1. Amounts from Form 4255, column (j), lines 1b, 1j, 1l, and 1m. Identify
as “3468.”
2. Non-EPE
recapture
applied
against tax from Form 3468, Part IV, reported on Form 4255, line 1d, column
(j). Identify as “NEPE3468.”
3. New markets credit (see Form
8874). Identify as “NMCR.”
4. Credit for employer-provided
childcare facilities (see Form 8882).
Identify as “ECCFR.”
5. Any section 6418(g)(3) amounts
attributable to recapture from Form
4255, column (m)(3). Identify as
“6418(g)(3).”
Line 17b. If you sold your home in
2025 and it was financed (in whole or in
part) from the proceeds of any tax-exempt qualified mortgage bond or you
claimed the mortgage interest credit, you
may owe a recapture tax on the mortgage subsidy. See Form 8828.
Line 17c. Enter any additional tax on
health savings account (HSA) distributions you received from Form 8889,
line 17b. See Form 8889, Part II.
Line 17d. Enter any additional tax for
failure to remain an eligible individual
during the testing period from Form
8889, line 21. See Form 8889, Part III.
Line 17e. Enter any additional tax on
Archer MSA distributions from Form
8853, line 9b. See Form 8853.
Line 17f. Enter any additional tax on
Medicare Advantage MSA distributions
from Form 8853, line 13b. See Form
8853.
Line 17g. Enter any additional tax on
recapture of a charitable contribution deduction relating to a fractional interest in

DRAFT

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Household Employment Taxes

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.

tangible personal property. See Pub. 526
for more information.
Line 17h. Enter any additional tax on
income you received from a nonqualified deferred compensation plan that
fails to meet the requirements of section
409A. This income should be shown in
box 12 of Form W-2 with code Z, or in
box 15 of Form 1099-MISC. The tax is
20% of the amount required to be included in income plus an interest amount
determined under section 409A(a)(1)(B)
(ii). See section 409A(a)(1)(B) for details.
Line 17i. Enter any additional tax on
compensation you received from a nonqualified deferred compensation plan
described in section 457A if the compensation would have been includible in
your income in an earlier year except
that the amount wasn’t determinable until 2025. The tax is 20% of the amount
required to be included in income plus
an interest amount determined under
section 457A(c)(2). See section 457A
for details.
Line 17j. Enter any section 72(m)(5)
excess benefits tax. See Pub. 560 for
more information.
Line 17k. If you received an excess
parachute payment (EPP), you must pay
a 20% tax on it. This tax should be
shown in box 12 of Form W-2 with code
K. If you received a Form 1099-NEC,
the tax is 20% of the EPP shown in
box 3. Enter this amount on line 17k.
Line 17l. Enter any tax on accumulation distribution of trusts. See Form
4970 for more information.

Line 17m. Enter any excise tax on insider stock compensation from an expatriated corporation. See section 4985.
Line 17n. Enter any look-back interest
under section 167(g) or 460(b). See
Form 8697 or 8866 for more information.
Line 17o. Enter any tax on non-effectively connected income for any part of
the year you were a nonresident alien.
See the Instructions for Form 1040-NR
for more information.
Line 17p. Enter any interest amount
from Form 8621, line 16f, relating to
distributions from, and dispositions of,
stock of a section 1291 fund.
Line 17q. Enter any interest amount
from Form 8621, line 24.
Line 17z. Use line 17z to report any
taxes not reported elsewhere on your return or other schedules. List the type and
amount of tax.
Other taxes to be listed include the
following.
• The prevailing wage and apprenticeship penalties (PWA) from Form
4255 for the following:
1. Form 7210/Form 4255, line 1c,
columns (o)(1), (o)(2), (p)(1), and/or (p)
(2). If you entered an amount in more
than one column, enter the total on
line 17z. Identify as “PWA7210.”
2. Form 8933/Form 4255, line 2a,
columns (o)(1), (o)(2), (p)(1), and/or (p)
(2). If you entered an amount in more
than one column, enter the total on
line 17z. Identify as “PWA8933.”

3. Any amount from Form 4255,
columns (o)(1), (o)(2), (p)(1), and/or (p)
(2) not reported elsewhere. If you entered an amount in more than one column, enter the total on line 17z. Identify
as “NPWA.”

• Form 8978 adjustment. Complete
the Negative Form 8978 Adjustment
Worksheet—Schedule 2 (Line 17z) if
you are filing Form 8978 and completed
the worksheet in the Schedule 3, line 6l,
instructions and the amount on line 3 of
that worksheet is negative.
• If you made the election to defer
net income tax attributable to the gain
on the sale or exchange of qualified
farmland property, use Form 1062 to
figure the amount of your 25% installment payment. On line 17z, enter your
25% installment payment from Form
1062, line 15. Identify as “1062I.” Also,
see the instructions for Schedule 3,
line 13z.
If you file Form 8621, don’t enter the amount from line 9c on
CAUTION line 17z. Instead, see the Instructions for Form 8621 for how to report this amount.

!

Line 19
Recapture of Net EPE From Form
4255
Enter the recapture amount of the net
EPE claimed on Form 4255, line 1d,
column (l), related to the credit from
Form 3468, Part IV.

Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z)
Complete this worksheet if you completed line 3 on the Negative Form 8978 Adjustment Worksheet in the Schedule 3,
line 6l, instructions.
1. Enter the sum of any chapter 1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of
Schedule 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter as a positive number the negative amount from line 3 of the Negative Form 8978 Adjustment Worksheet in
the Schedule 3, line 6l, instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Is the amount on line 1 more than the amount on line 2?
Yes.

1.
2.

List the type (Form 8978 ADJ) and the amount from line 2 as a negative number (in parentheses) on line 17z.

List the type (Form 8978 ADJ) and the amount from line 1 as a negative number (in parentheses) on line 17z.
No.
Combine this amount with any other amounts reported on line 17z to complete the line 17z entry space.
* Chapter 1 taxes include taxes from sections 1 through 1400Z-2 of the Code, as well as certain amounts the Code treats as chapter 1 taxes. Generally,
this does not include amounts reported on Schedule 2, lines 4, 7, 9, 11–13, 17k–17m, or 17z (other than chapter 1 taxes).

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Instructions for Schedule 3
Additional Credits and Payments
General Instructions
Use Schedule 3 if you have nonrefundable credits, other than the child tax credit
or the credit for other dependents, or
other payments and refundable credits.
Include the amount on Schedule 3,
line 8, in the amount entered on Form
1040, 1040-SR, or 1040-NR, line 20.

Specific Instructions
Line 1
Foreign Tax Credit
If you are a shareholder in a

TIP controlled foreign corporation
and made a section 962 election, see the instructions for Forms 1040
and 1040-SR, line 16, for the foreign tax
credit you figured on Form 1118.
If you paid income tax to a foreign
country or U.S. territory, you may be
able to take this credit. Generally, you
must complete and attach Form 1116 to
do so.
Exception. You don’t have to complete
Form 1116 to take this credit if all of the
following apply.
1. All of your foreign source gross
income was from interest and dividends
and all of that income and the foreign
tax paid on it were reported to you on
Form 1099-INT, Form 1099-DIV, or
Schedule K-3 (or substitute statement).
2. The total of your foreign taxes
wasn't more than $300 (not more than
$600 if married filing jointly).
3. You held the stock or bonds on
which the dividends or interest were
paid for at least 16 days and weren’t obligated to pay these amounts to someone
else.

114

For more details on these requirements, see the Instructions for Form
1116.
Do you meet all five requirements
just listed?
Yes. Enter on line 1 the smaller of
(a) your total foreign taxes, or (b) the total of the amounts on Form 1040 or
1040-SR, line 16, and Schedule 2,
line 1a.
No. See Form 1116 to find out if
you can take the credit and, if you can, if
you have to file Form 1116.

Line 2
Credit for Child and Dependent
Care Expenses
You may be able to take this credit if, in
order to work or look for work, you paid
someone to care for:
• Your qualifying child under age 13
whom you claim as your dependent,
• Your disabled spouse or any other
disabled person who couldn’t care for
themselves, or
• Your child whom you couldn't
claim as a dependent because of the
rules for Children of divorced or separated parents under Who Qualifies as Your
Dependent, earlier.
For details, use Tax Topic 602 or see
Form 2441.

Line 3
Education Credits
If you (or your dependent) paid qualified
expenses in 2025 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) 2025
tax return.
• Your filing status is married filing
separately.
• The amount on Form 1040 or
1040-SR, line 11b, 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 2025 unless
your filing status is married filing jointly. See Nonresident aliens and dual-status aliens, earlier.
You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain
other scholarships or fellowships in income.
For more information, see Pub. 970;
the instructions for Form 1040 or
1040-SR, line 29; and IRS.gov/EdCredit.

Line 4
Retirement Savings Contributions
Credit (Saver’s Credit)
You may be able to take this credit if
you, or your spouse if filing jointly,
made (a) contributions, other than rollover contributions, to a traditional or
Roth IRA; (b) elective deferrals to a
401(k) or 403(b) plan (including designated Roth contributions) or to a governmental section 457(b) plan, SIMPLE
IRA, or a SEP; (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.

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Enter the amount on Schedule 3,
line 15, on Form 1040, 1040-SR, or
1040-NR, line 31.

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.

1. The amount on Form 1040,
1040-SR, or 1040-NR, line 11b, is more
than $39,500 ($59,250 if head of household; $79,000 if married filing jointly).
2. The person(s) who made the
qualified contribution or elective deferral (a) was born after January 1, 2008,
(b) is claimed as a dependent on someone else’s 2025 tax return, or (c) was a
student (defined next).

Condos and co-ops. If you are a member of a condominium management association for a condominium you own or
a tenant-stockholder in a cooperative
housing corporation, you are treated as
having paid your proportionate share of
any costs of such association or corporation for purposes of these credits.
More details. For details, see Form
5695.

You were a student if during any part
of 5 calendar months of 2025, you:
• Were enrolled as a full-time student at a school; or
• Took a full-time, on-farm training
course given by a school or a state,
county, or local government agency.
A school includes a technical, trade,
or mechanical school. It doesn’t include
an on-the-job training course, correspondence school, or school offering
courses only through the Internet.
For more details, use Tax Topic 610
or see Form 8880.

Lines 6a Through 6z

Line 5

Line 6b. Enter any credit for prior-year
minimum tax. See Form 8801.

Residential Energy Credits
Line 5a—residential clean energy
credit. If you made energy saving improvements to one or more homes that
you used as a residence during 2025,
you may be able to take the residential
clean energy credit. For more information, see Form 5695 and its instructions.
Line 5b—energy efficient home improvement credit. If you made qualified energy efficiency improvements to
your main home located in the United
States in 2025, you may be able to take
the energy efficient home improvement
credit. For more information, see Form
5695 and its instructions.

Other Nonrefundable Credits
Line 6a. The general business credit
consists of a number of credits that usually apply only to individuals who are
partners, shareholders in an S corporation, self-employed, or who have rental
property. See Form 3800 or Pub. 334.
The net elective payment election amount from Form 3800,
CAUTION Part III, line 6, column (j), is
reported on Schedule 3, line 13c.

!

Line 6c. You may be able to take the
adoption credit if you paid expenses to
adopt a child or you adopted a child with
special needs and the adoption became
final in 2025. See the Instructions for
Form 8839.
Line 6d. Enter any credit for the elderly
or the disabled. See Schedule R.
Line 6e. Line 6e has been reserved for
future use.
Line 6f. Enter the personal use part of
any credit for new clean vehicles. See
Form 8936, Part III.

Line 6g. Enter any mortgage interest
credit if a state or local government gave
you a mortgage credit certificate. See
Form 8396.
Line 6h. You can’t claim the District of
Columbia first-time homebuyer credit
for a home you bought after 2011. You
can claim it only if you have a credit
carryforward from 2024. See Form
8859.
Line 6i. Enter any qualified electric vehicle credit. You can’t claim this credit
for a vehicle placed in service after
2006. You can claim this credit only if
you have an electric vehicle passive activity credit carried forward from a prior
year. See Form 8834.
Line 6j. Enter any alternative fuel vehicle refueling property credit. See Form
8911.
Line 6k. Enter any credit to holders of
tax credit bonds. See Form 8912.
Line 6l. Enter the amount from Form
8978, line 14 (relating to partner’s audit
liability under section 6226). If the
amount on Form 8978, line 14, is negative, complete the following worksheet
to figure the amount to enter on line 6l.
If the amount on Form 8978, line 14, is
positive, see the instructions for Form
1040 or 1040-SR, line 16.
Line 6m. Enter any credit for previously owned clean vehicles. See Form
8936, Part IV.
Line 6z. Leave line 6z blank.

Line 9
Net Premium Tax Credit
The premium tax credit helps pay for
health insurance purchased through the
Marketplace. You may be eligible to
claim the premium tax credit if you,

Negative Form 8978 Adjustment Worksheet—Schedule 3 (Line 6l)
Complete this worksheet if Form 8978, line 14, is negative.
1. Enter the amount from Form 1040 or 1040-SR, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2.

Enter as a positive number the negative amount from Form 8978, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3.

Is the amount on line 1 equal to or more than the amount on line 2?
Yes. Enter the amount from line 2 on line 6l

No. Enter the amount from line 1 on line 6l, and subtract line 2 from line 1* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. (
* Use this amount to complete the Negative Form 8978 Adjustment Worksheet in the Schedule 2, line 17z, instructions.

)

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your spouse, or a dependent enrolled in
health insurance through the Marketplace. Eligible individuals may have advance payments of the premium tax
credit made on their behalf directly to
the insurance company. You (or whoever
enrolled you) should have received
Form 1095-A from the Marketplace
with information about your coverage
and any advance credit payments. Complete Form 8962 to determine the
amount of your premium tax credit, if
any. If the premium tax credit you can
claim exceeds your advance credit payments, your net premium tax credit will
be shown on Form 8962, line 26. Enter
that amount, if any, on line 9. For more
information, see the Instructions for
Form 8962.

Amount Paid With Request for
Extension To File
If you got an automatic extension of
time to file Form 1040, 1040-SR, or
1040-NR by filing Form 4868 or by
making a payment, enter the amount of
the payment or any amount you paid
with Form 4868. If you paid a fee when
making your payment, don’t include on
line 10 the fee you were charged. Also,
include any amounts paid with Form
2350.

Line 11
Excess Social Security and Tier 1
RRTA Tax Withheld
If you, or your spouse if filing a joint return, had more than one employer for
2025 and total wages of more than
$176,100, too much social security or

116

Line 12
Credit for Federal Tax on Fuels
Enter any credit for federal excise taxes
paid on fuels that are ultimately used for
a nontaxable purpose (for example, an
off-highway business use). Attach Form
4136.

Lines 13a Through 13z
Other Payments or
Refundable Credits
Line 13b
If you are claiming a credit for repayment of amounts you included in your
income in an earlier year because it appeared you had a right to the income,
enter the amount on line 13b. See Pub.
525 for details about this credit.
Line 13c
Enter any net elective payment election
amount from Form 3800, Part III, line 6,
column (j).

Line 13d
If you elected to pay your net 965 tax liability in installments, report the deferred amount on line 13d. Enter the
amount of net 965 tax liability remaining to be paid in future years.
Line 13z
Other refundable credits. Use line 13z
to report the credit under section 960(c)
with respect to an excess limitation account. If an increase in the limitation under section 960(c) is more than your
U.S. income tax reported on Form 1116,
Part III, line 20, the amount of the excess is deemed an overpayment of tax
and can be claimed on line 13z as a refundable credit. See section 960(c)(5).
Enter “960(c)” and the amount of the
credit. See section 960(c) for more information about the circumstances under
which an excess in limitation arises. Also, see the instructions for Form 1116,
Part III, line 22, for your increase in limitation.
Also use line 13z to report the
amount of U.S. tax allocable to the U.S.
Virgin Islands. Enter “Form 8689” and
the amount paid.
If you made the election to defer net
income tax attributable to the gain on
the sale or exchange of qualified farmland property, use Form 1062 to figure
the amount of your applicable net tax liability. On line 13z, enter your applicable net tax liability from Form 1062,
line 14. Identify as “1062NL.” Also, see
the instructions for Schedule 2, line 17z.

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Line 10

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 $10,918.20. But if any
one employer withheld more than
$10,918.20, you can’t claim the excess
on your return. The employer should adjust the tax for you. If the employer
doesn’t adjust the overcollection, you
can file a claim for refund using Form
843. Figure this amount separately for
you and your spouse.
You can’t claim a refund for excess
tier 2 RRTA tax on Form 1040,
1040-SR, or 1040-NR. Instead, use
Form 843.

TREASURY/IRS AND OMB USE ONLY DRAFT

Tax Topics
You can read these Tax Topics at
IRS.gov/TaxTopics.

List of Tax Topics

All topics are also available in Spanish
(and most topics are available in
Chinese, Korean, Vietnamese, and
Russian).
Topic
No.
101

103
104
105
107
151
154
155
156
157
158
159
161

201
202
203
204
206
253
254
255
301
303
304
305
306
307
308

Topic
No.
501
502
503
504
505
506
509
510
511
513
515
551
552
553
554
556
557
558
559
560
601
602
608
610
612
651
652
653
654

701
703
704
705
751
752

Subject
Itemized deductions
Should I itemize?
Medical and dental expenses
Deductible taxes
Home mortgage points
Interest expense
Charitable contributions
Business use of home
Business use of car
Business travel expenses
Work-related education expenses
Casualty, disaster, and theft losses
Tax computation
Standard deduction
Tax and credits figured by the IRS
Tax on a child's investment and
other unearned income (Kiddie tax)
Self-employment tax
Alternative minimum tax
Additional tax on early
distributions from traditional and
Roth IRAs
Additional tax on early
distributions from retirement plans
other than IRAs
Net investment income tax
Additional Medicare Tax
Tax credits
Earned Income Credit
Child and Dependent Care Credit
Excess Social Security and RRTA
tax withheld
Retirement Savings Contributions
Credit
The Premium Tax Credit
IRS notices
Notices—What to do
Notice of underreported
income—CP2000
IRS notices and bills, penalties, and
interest charges
Understanding your CP75 or
CP75A notice, Request for
Supporting Documentation
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

117

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102

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
Form W-2 and Form 1099-R (What
to do if incorrect or not received)
Obtaining forms and publications
How to get a transcript or copy of
your tax return
Change your address—How to
notify the IRS
Paying your taxes and ensuring
proper credit of payments
How to get a wage and income
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
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
Extensions of time to file your tax
return
Recordkeeping
Penalty for underpayment of
estimated tax
Backup withholding
Amended returns

Topic
No.
Subject
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 and other corporate
distributions
407 Business income
409 Capital gains and losses
410 Pensions and annuities
411 Pensions—The general rule and the
simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation
property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and losses
420 Bartering income
421 Scholarships, fellowship grants,
and other grants
423 Social Security and equivalent
railroad retirement benefits
424 401(k) plans
425 Passive activities—Losses and
credits
427 Stock options
429 Traders in securities (Information
for Form 1040 or 1040-SR filers)
430 Receipt of stock in a
demutualization
431 Canceled debt—Is it taxable or
not?
432 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Adjustments to income
451 Individual retirement arrangements
(IRAs)
452 Alimony and separate maintenance
453 Bad debt deduction
455 Moving expenses for members of
the Armed Forces
456 Student loan interest deduction
458 Educator expense deduction

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List of Tax Topics
Topic
No.
Subject
753 Form W-4—Employee's
Withholding Certificate
756 Employment taxes for household
employees
757 Forms 941 and 944—Deposit
requirements
758 Form 941—Employer's Quarterly
Federal Tax Return and Form
944—Employer's Annual Federal
Tax Return
759 Form 940—Employer's Annual
Federal Unemployment (FUTA)
Tax Return—Filing and deposit
requirements
760 Form 943—Reporting and deposit
requirements for agricultural
employers
761 Tips—Withholding and reporting
762 Independent contractor vs.
employee
763 The Affordable Care Act

118

801
802
803
804

851
856
857
858
901

Subject
Electronic media filers—1099
series and related information
returns
Who must file information returns
electronically
Applying to file information returns
electronically
Electronic filing waivers or
exemptions and filing extensions
FIRE system test files and
combined Federal/State Filing
(CF/SF) program
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
Tax information for residents of
Puerto Rico
Is a person with income from
sources within Puerto Rico required

Topic
No.
902
903

Subject
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

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(Continued)

Topic
No.

TREASURY/IRS AND OMB USE ONLY DRAFT
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.

Our legal right to ask for information
is Internal Revenue Code sections 6001,
6011, and 6012(a), and their regulations.
They say that you must file a return or
statement with us for any tax you are liable for. Your response is mandatory under
these sections. Code section 6109 requires you to provide your identifying
number on the return. This is so we know
who you are, and can process your return
and other papers. You must fill in all parts
of the tax form that apply to you. But you
do not have to check the boxes for the
Presidential Election Campaign Fund or
for the third-party designee. You also do
not have to provide your daytime phone
number or email address.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to
a form or its instructions must be retained
as long as their contents may become material in the administration of any Internal
Revenue law.
We ask for tax return information to
carry out the tax laws of the United
States. We need it to figure and collect the
right amount of tax.

as described in the Code. For example,
we may disclose your tax information to
the Department of Justice to enforce the
tax laws, both civil and criminal, and to
cities, states, the District of Columbia,
and U.S. commonwealths or territories to
carry out their tax laws. We may disclose
your tax information to the Department of
Treasury and contractors for tax administration purposes; and to other persons as
necessary to obtain information needed to
determine the amount of or to collect the
tax you owe. We may disclose your tax
information to the Comptroller General of
the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress;
federal, state, and local child support
agencies; and to other federal agencies for
the purposes of determining entitlement
for benefits or the eligibility for and the
repayment of loans. We may also disclose
this information to other countries under a
tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, or
to federal law enforcement and intelligence agencies to combat terrorism.
Please keep this notice with your records. It may help you if we ask you for
other information. If you have questions
about the rules for filing and giving information, please call or visit any Internal
Revenue Service office.

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 October 1, 2025, for taxpayers filing a 2025 Form 1040 or 1040-SR
tax return. Time spent and out-of-pocket
costs are presented separately. Time burden is broken out by taxpayer activity,
with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers
to prepare and submit their tax returns.
Examples include tax return preparation
and submission fees, postage and photocopying costs, and tax return preparation
software costs. While these estimates
don’t include burden associated with
post-filing activities, IRS operational data
indicate that electronically prepared and
filed returns have fewer arithmetic errors,
implying lower post-filing burden.

Reported time and cost burdens are national averages and don’t necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with
taxpayer burden varying considerably by
taxpayer type. For instance, the estimated
We Welcome Comments on
average time burden for all taxpayers filing a Form 1040 or 1040-SR is 12 hours,
Forms
We try to create forms and instructions with an average cost of $290 per return.
that can be easily understood. Often this This average includes all associated forms
is difficult to do because our tax laws are and schedules, across all tax return prepavery complex. For some people with in- ration methods and taxpayer activities.
come mostly from wages, filling in the
Within this estimate, there is signififorms is easy. For others who have busi- cant variation in taxpayer activity. For exnesses, pensions, stocks, rental income, or ample, nonbusiness taxpayers are expecother investments, it is more difficult.
ted to have an average burden of about 8

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 disIf you have suggestions for making
allow the exemptions, exclusions, credits,
deductions, or adjustments shown on the these forms simpler, we would be happy

hours and $160, while business taxpayers
are expected to have an average burden of

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This notice applies to all records and
other material (in paper or electronic format) you file with us, including this tax
return. It also applies to any questions we
need to ask you so we can complete, correct, or process your return; figure your
tax; and collect tax, interest, or penalties.

tax return. This could make the tax higher to hear from you. You can send us comor delay any refund. Interest may also be ments through IRS.gov/FormsComments.
charged.
Or you can send your comments to Internal
Revenue Service, Tax Forms and PubGenerally, tax returns and return inforlications
Division, 1111 Constitution Ave.
mation are confidential, as stated in Code
NW,
IR-6526,
Washington, DC 20224.
section 6103. However, Code section
Don’t
send
your
return to this address. In6103 allows or requires the Internal Revenue Service to disclose or give the infor- stead, see the addresses at the end of these
mation shown on your tax return to others instructions.

TREASURY/IRS AND OMB USE ONLY DRAFT
about 21 hours and $610. Similarly, tax preparer used, and the geographic locareturn preparation fees and other tion.
out-of-pocket costs vary extensively deFor more information on taxpayer burpending on the tax situation of the taxpayer, the type of software or professional den, see Pub. 5743. If you have com-

ments concerning the time and cost estimates below, you can contact us at either
one of the addresses shown under We
Welcome Comments on Forms.

Estimated Average Taxpayer Burden for Individuals by Activity
Average Burden
Average Time (Hours)

.

.

All
Other

.

.

Tax
Planning

.

Recordkeeping

.

.

All taxpayers . . . . .
Type of taxpayer
Nonbusiness***
Business*** . .

Total
Time*

.

Percentage
of Returns

Type of Taxpayer

Form
Completion
and
Submission

Average
Cost
(Dollars)**

. . . . .

100%

12

5

2

4

1

$290

. . . . .

71%
29%

8
21

3
10

1
4

3
5

1
2

160
610

. . . . .

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DRAFT

*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***You are considered a “business” filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are
considered a “nonbusiness” filer if you don’t file any of those schedules or forms with Form 1040 or 1040-SR.

120

TREASURY/IRS AND OMB USE ONLY DRAFT
Major Categories of Federal Income and Outlays for Fiscal Year 2024
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2024.
Income

Outlays

Social security, Medicare,
and unemployment and other
retirement taxes
25%

Corporate
income taxes
8%

Excise, customs,
estate, gift, and
miscellaneous taxes
4%

Social security,
Medicare, and other
retirement1
37%

Law
enforcement
and general
government
2%

National defense,
veterans, and foreign
affairs2
18%

Net
interest
on the
debt
13%

Physical,
human, and
community
development3
10%

Social
programs4
20%

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, 2024, federal income was $4.920 tril- countries and the maintenance of U.S.
lion and outlays were $6.751 trillion, embassies abroad.
leaving a deficit of $1.831 trillion.
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 14% of
foreign affairs: About 13% of outlays total outlays were for Medicaid, Supplewere to equip, modernize, and pay our mental Nutrition Assistance Program (forarmed forces and to fund national defense merly food stamps), temporary assistance
activities; about 5% were for veterans for needy families, supplemental security
benefits and services; and about 1% were income, and related programs; and 6% for
for international activities, including mili- health research and public health proIn fiscal year 2024 (which began on tary and economic assistance to foreign grams, unemployment compensation, asOctober 1, 2023, and ended on September
sisted housing, and social services.

Note. The percentages shown here exclude undistributed offsetting receipts, which were $147 billion in fiscal year 2024. 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.

121

DRAFT

DRAFT

Borrowing to
cover deficit
27%

Personal income
taxes
36%

TREASURY/IRS AND OMB USE ONLY DRAFT
Index to Instructions
E

ABLE account 92, 111
Additional deductions 34
Additional Medicare Tax 112
Additions to tax 110
Address change 12
Adjusted gross income 33
Adoption 62
Adoption credit 115
Adoption taxpayer identification number 20
Aliens 8
Alimony paid 95
Alimony received 89
Alternative minimum tax 111
Amended return 84
Amount you owe 64-66
Annuities 28-30
Archer MSAs 90, 111, 112
Artists 94
Assistance (See Tax help)
Attachments to the return 68
Awards 92

Earned income credit (EIC) 41
Combat pay, nontaxable 44
Education:
Credits 62, 114
Expenses 62, 114
Recapture of education credits 34
Savings accounts 93, 111
Educator expenses 93
Elderly persons:
Credit for 115
Standard deduction 35
Electric vehicles 115
Electronic filing (e-file) 63, 64, 67, 68
enhanced deduction:
seniors 109
Estimated tax 39, 66, 83
Excess deferrals 24
Excess social security and tier 1 RRTA tax
withheld 116
Extension of time to file 8, 116

B
Bankruptcy cases, chapter 11 23
Bequests 93
Blindness 33, 35
Business income or loss 90

C
Canceled debt 90
Capital gain distributions 31
Capital gain or loss 31
cash tips 102
Child and dependent care expenses, credit
for 114
Child custody 20
Child support 93
Child tax credits 17, 62
Child's requirement to file 9, 10
Community property states 23
Contributions to reduce debt held by the
public 83
Corrective distributions 25
Credits 62

F
Filing requirements 11
Filing status, which box to check 13-15
final assembly 109
Foreign accounts and trusts 23
Foreign tax credit 114
Foreign-source income 23
Form W-2 25

G
Gambling 90
General business credit 115
Gifts 93
Golden parachute payments 113

H
Head of household 14
Health insurance deduction, self-employed 94
Health insurance premiums, credit for 115
Health savings accounts 90, 94, 111, 112
Household employment taxes 112
How to comment on forms 119

D

I

Daycare center expenses 114
Death of a taxpayer 12
Death of spouse 12
Dependent care benefits 24
Dependents 16, 17
Standard deduction 35
determine amount:
employee 103
qualified overtime 106
Direct deposit of refund 63, 64
Disability expenses 92
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice 119
Dividends:
Nondividend distributions 26
Ordinary dividends 26
Qualified dividends 25, 38
Divorced parents 20
Dual-status aliens 8, 13

Identity Protection PIN 67
Identity theft 83
Income 23-90
Income tax withholding (federal) 39, 83
Individual retirement arrangements (IRAs)
Contributions to 96, 97
Credit for contributions to 114
Distributions from 26
Nondeductible contributions to 26, 96, 97
Individual taxpayer identification numbers 13
Injured spouse 63
Innocent spouse relief 82
Installment payments 65
Interest income
Tax-exempt 25
Taxable 25
Interest on taxes 87
Investment income, tax on 112
Itemized deductions or standard deduction 35

122

J
Jury duty pay 92

L
Life insurance 93
Line instructions for Forms 1040 and
1040-SR 68
Living abroad, U.S. citizens and resident
aliens 8, 23
Long-term care insurance 94
Lump-sum distributions 30

M
Market discount on bonds 25
Married persons:
Filing joint returns 13
Filing separate returns 14
Living apart 15
Medical insurance premiums, credit for 115
Medicare tax, additional 112
Mortgage interest credit 115
Moving expenses 94
Multiple support agreement 21

N
Name change 12
Net Investment Income Tax 112
Net operating loss 90
no tax:
car loan interest 108
overtime 105
No Tax on Tips 101
non-employee 103
Nonresident aliens 8, 13
not qualified 102
overtime 106

O
Offsets 62
Other income 90
Other taxes 112

P
paid voluntarily 102
Parents, divorced or separated 20
passenger vehicle 109
Pay taxes electronically 64
Payments 39-116
Penalty
Early withdrawal of savings 95
Estimated tax 66
Others (including late filing and late
payment) 87
Penalty on early withdrawal of savings 95
Pensions and annuities 28-30
Premium tax credit 115
Presidential election $3 check-off 13
Private delivery services 9
Prizes 92
Public debt, gift to reduce the 83
Publications (See Tax help)

Q
Qualified business income deduction 34

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DRAFT

ITINs for aliens 13

A

TREASURY/IRS AND OMB USE ONLY DRAFT
Qualified dividends 25, 38
Qualified dividends and capital gain tax
worksheet 38
qualified overtime 106
qualified passenger 109
Qualified retirement plans, deduction for 94
qualified tips 101
Qualified tuition program earnings 93, 111

R

S
Saver's credit 114
Self-employment tax:
Deduction for part of 94
Separated parents 20
Signing your return 66
Single person 13
Social security and equivalent railroad
retirement benefits 31, 32
Social security number 12, 22
Standard deduction or itemized deductions 35
State and local taxes, taxable refunds, credits,
or offsets of 89
Statutory employees 25
Student loan interest deduction 99
Expenses 98
Surviving spouse, qualifying 15

T
Tax and credits 33-112
Figured by the IRS 36, 44
Other taxes:
Alternative minimum tax 111
IRAs and other tax-favored accounts 111
Lump-sum distributions 30

Recapture 112
Tax computation worksheet 81
Tax help 84
Tax table 69-80
Tax Topics 117
Taxpayer Advocate Service (TAS) 4
Third party designee 66
Tip income 111
TRDA:
GITCA 102
TTOC 102
Tuition program earnings 93, 111

U
Unemployment compensation 90

W
Wages 23
What if you can't pay? 65
What's new 6
When and where should you file? 8
Who must file 9, 10
Who should file 8
Winnings, prizes, gambling, and lotteries (other
income) 90
Withholding, federal income tax 39, 83

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DRAFT

Railroad retirement benefits:
Treated as a pension 28
Treated as social security 31
Records, how long to keep 83
Refund 62-64
Refund information 88
Refund offset 62
Refundable 62
Refunds, credits, or offsets of state and local
taxes 89
Reservists, expenses of 94
Residency 13
Resident aliens 8
Residential energy efficient property credit 115
Retirement plan deduction, self-employed 94
Retirement savings contributions credit 114
Rollovers 26, 30
Roth IRAs 26, 96

Rounding off to whole dollars 23

123

TREASURY/IRS AND OMB USE ONLY DRAFT

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.

Taxpayers have the right to receive prompt, courteous, and
professional assistance in their dealings with the IRS, to be
spoken to in a way they can easily understand, to receive clear
and easily understandable communications from the IRS, and
to speak to a supervisor about inadequate service.

3. The Right to Pay No More than the
Correct Amount of Tax
Taxpayers have the right to pay only the amount of tax legally
due, including interest and penalties, and to have the IRS
apply all tax payments properly.

4. The Right to Challenge the IRS’s Position
and Be Heard
Taxpayers have the right to raise objections and provide
additional documentation in response to formal IRS actions or
proposed actions, to expect that the IRS will consider their
timely objections and documentation promptly and fairly, and
to receive a response if the IRS does not agree with their
position.

5. The Right to Appeal an IRS Decision in an
Independent Forum
Taxpayers are entitled to a fair and impartial administrative
appeal of most IRS decisions, including many penalties, and
have the right to receive a written response regarding the IRS
Independent Office of Appeals’ decision. Taxpayers generally
have the right to take their cases to court.

Learn more at IRS.gov/TaxpayerRights

124

7. The Right to Privacy
Taxpayers have the right to expect that any IRS inquiry,
examination, or enforcement action will comply with the law
and be no more intrusive than necessary, and will respect all
due process rights, including search and seizure protections,
and will provide, where applicable, a collection due process
hearing.

8. The Right to Confidentiality
Taxpayers have the right to expect that any information they
provide to the IRS will not be disclosed unless authorized by
the taxpayer or by law. Taxpayers have the right to expect
appropriate action will be taken against employees, return
preparers, and others who wrongfully use or disclose taxpayer
return information.

9. The Right to Retain Representation
Taxpayers have the right to retain an authorized representative
of their choice to represent them in their dealings with the
IRS. Taxpayers have the right to seek assistance from a Low
Income Taxpayer Clinic if they cannot afford representation.

10. The Right to a Fair and Just Tax System
Taxpayers have the right to expect the tax system to consider
facts and circumstances that might affect their underlying
liabilities, ability to pay, or ability to provide information timely.
Taxpayers have the right to receive assistance from the
Taxpayer Advocate Service if they are experiencing financial
difficulty or if the IRS has not resolved their tax issues properly
and timely through its normal channels.

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DRAFT

2. The Right to Quality Service

TREASURY/IRS AND OMB USE ONLY DRAFT
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.

Only the U.S. Postal Service can deliver to P.O. boxes. You can't use a private delivery service to make tax payments
required to be sent to a P.O. box.

CAUTION

THEN use this address if you:

IF you live in...

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

Are enclosing a check or
money order...

Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Alaska, California, Colorado, Hawaii, Idaho, Kansas,
Department of the Treasury
Michigan, Montana, Nebraska, Nevada, North Dakota,
Internal Revenue Service
Ohio, Oregon, South Dakota, Utah, Washington, Wyoming Ogden, UT 84201-0002

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Connecticut, Delaware, District of Columbia, Illinois,
Indiana, Iowa, Kentucky, Maine, Maryland,
Massachusetts, Minnesota, Missouri, New Hampshire,
New Jersey, New York, Pennsylvania, Rhode Island,
Vermont, Virginia, West Virginia, Wisconsin

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

A foreign country, U.S. territory*, or use an APO or FPO
address, or file Form 2555 or 4563, or are a dual-status
alien

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

Arizona, Arkansas, New Mexico, Oklahoma

DRAFT

DRAFT

Alabama, Florida, Georgia, Louisiana, Mississippi, North
Carolina, South Carolina, Tennessee, Texas

Are requesting a refund or
are not enclosing a check or
money order...

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

125