Userid: CPM Schema:
i1040x
Leadpct: 100% Pt. size: 10
Draft Ok to Print
AH XSL/XML
Fileid: … ions/i1040/2023/a/xml/cycle08/source (Init. & Date) _______
Page 1 of 114 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Dec 27, 2023 Cat. No. 24811V
Future Developments
2023 Changes
R
INSTRUCTIONS
See What’s New in these instructions.
See IRS.gov and IRS.gov/Forms, and for the latest information about developments related to Forms 1040 and
1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.
Free File is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.
Including the instructions for
Schedules 1 through 3
2023
TAX YEAR
Department of the Treasury Internal Revenue Service www.irs.gov
R
1040
(
and
1040-SR
)
Page 2 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Table of Contents
Contents Page Contents Page
What's New ........................6
Filing Requirements ..................8
Do You Have To File? ..............8
When and Where Should You File? ..... 8
Line Instructions for Forms 1040 and
1040-SR ...................... 12
Name and Address ............... 12
Social Security Number (SSN) ....... 12
Filing Status ................... 13
Dependents, Qualifying Child for
Child Tax Credit, and Credit for
Other Dependents .............. 17
Income ....................... 23
Total Income and Adjusted Gross
Income ..................... 31
Tax and Credits ................. 31
Payments ..................... 38
Refund ....................... 58
Amount You Owe ................ 61
Sign Your Return ................ 63
Assemble Your Return ............. 64
2023 Tax Table ..................... 65
General Information ................. 78
Refund Information .................. 84
Instructions for Schedule 1 ............. 85
Instructions for Schedule 2 ............. 97
Instructions for Schedule 3 ............ 102
Tax Topics ....................... 105
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice ............ 107
Major Categories of Federal Income and
Outlays for Fiscal Year 2022 ........ 109
Index .......................... 111
2
Department
of the
Treasury
Internal
Revenue
Service
Page 3 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Have additional income, such as business or farm income or
loss, unemployment compensation, or prize or award money.
Have any adjustments to income, such as student loan
interest, self-employment tax, or educator expenses.
Can claim a refundable credit (other than the earned income
credit, American opportunity credit, or additional child tax credit),
such as the net premium tax credit.
Have other payments, such as an amount paid with a request for
an extension to le or excess social security tax withheld.
Owe alternative minimum tax (AMT) or need to make an
excess advance premium tax credit repayment.
Can claim a nonrefundable credit (other than the child tax credit
or the credit for other dependents), such as the foreign tax credit,
education credits, or general business credit.
Owe other taxes, such as self-employment tax, household
employment taxes, additional tax on IRAs or other qualied
retirement plans and tax-favored accounts.
Schedule 1, Part I
Schedule 1, Part II
Schedule 2, Part I
Schedule 3, Part I
Schedule 2, Part II
Schedule 3, Part II
IF YOU... THEN USE...
For 2023, you will use Form 1040 or, if you were born before January 2, 1959, you have the option to use
Form 1040-SR.
You may only need to le Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through
3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe
additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide
to which schedule(s) you will need to le based on your circumstances. See the instructions for the schedules
for more information.
If you e-file your return, the software you use will generally determine which schedules you need.
Form 1040 and 1040-SR
Helpful Hints
3
Page 4 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps
taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.
What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the
IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify
for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything
possible to resolve your issue. TAS can help you if:
•
Your problem is causing a financial difficulty for you, your family, or your business.
•
You face (or your business is facing) an immediate threat of adverse action.
•
You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How can you reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
•
Go to TaxpayerAdvocate.IRS.gov/contact-us;
•
Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you
can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;
•
Check your local directory; or
•
Call TAS toll free at 877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website
TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.
Know them. Use them.
How else does TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it
to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate
Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with
the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition,
LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak
English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see
the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This
publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).
Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy
Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to
taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at
ImproveIRS.org.
4
Page 5 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Affordable Care Act—What You Need To Know
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible
individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance
company.
If you or a family member enrolled in health insurance through the Marketplace and advance payments of the
premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach
Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.
The Marketplace is required to send Form 1095-A by January 31, 2024, listing the advance payments and other
information you need to complete Form 8962.
1. You will need Form 1095-A from the Marketplace.
2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.
3.
Include Form 8962 with your Form 1040, Form 1040-SR, or Form 1040-NR. (Don’t include Form 1095-A.)
Health Coverage Reporting
If you or someone in your family was an employee in 2023, the employer may be required to send you Form
1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if
so, information about the offer. You should receive Form 1095-C by early March 2024. This information may be
relevant if you purchased health insurance coverage for 2023 through the Health Insurance Marketplace and
wish to claim the premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form
to file your return. You may rely on other information received from your employer. If you don’t wish to claim the
premium tax credit for 2023, you don’t need the information in Part II of Form 1095-C. For more information on
who is eligible for the premium tax credit, see the Instructions for Form 8962.
Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about
health insurance options for you and your family, how to buy health insurance, and how you might qualify to get
nancial assistance to buy health insurance.
5
Page 6 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
What's New
For information about any additional changes to the 2023 tax law or any other devel-
opments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Form1040.
Due date of return. File Form 1040 or
1040-SR by April 15, 2024. If you live
in Maine or Massachusetts, you have
until April 17, 2024, because of the Pa-
triots’ Day and Emancipation Day holi-
days.
Standard deduction amount in-
creased. For 2023, the standard deduc-
tion amount has been increased for all
filers. The amounts are:
•
Single or Married filing separate-
ly—$13,850.
•
Married filing jointly or Qualify-
ing surviving spouse—$27,700.
•
Head of household—$20,800.
Additional child tax credit amount in-
creased. The maximum additional child
tax credit amount has increased to
$1,600 for each qualifying child.
New clean vehicle credit. The credit
for new qualified plug-in electric drive
motor vehicles has changed. This credit
is now known as the clean vehicle cred-
it. The maximum amount of the credit
and some of the requirements to claim
the credit have changed. The credit is
still reported on Form 8936 and Sched-
ule 3, line 6f. For more information, see
Form 8936.
Previously owned clean vehicle credit.
This credit is available for previously
owned clean vehicles acquired and
placed in service after 2022. For more
information, see Form 8936.
New lines on Schedule 3. This year
Schedule 3 has new lines.
•
Line 5 has been separated into
lines 5a and 5b so that the residential
clean energy credit and the energy effi-
cient home improvement credit reported
on Form 5695 each have their own line.
•
New line 6m was added to report
the credit for previously owned clean
vehicles from Form 8936.
•
Line 13c will be used to report the
elective payment election amount from
Form 3800.
Credits for qualified sick and family
leave wages. The credits for qualified
sick and family leave wages paid in
2023 for leave taken before April 1,
2021, and for leave taken after March
31, 2021, and before October 1, 2021,
are now reported on Schedule 3,
line 13z. See Schedule H (Form 1040)
for more information.
Alternative motor vehicle credit. The
alternative motor vehicle credit has ex-
pired.
Self-employed health insurance de-
duction. If you can take the self-em-
ployed health insurance deduction on
Schedule 1, line 17, and you can't use
the Self-Employed Health Insurance De-
duction Worksheet in these instructions,
you will now use Form 7206, instead of
Pub. 535, to figure your deduction.
Qualified charitable distribution
one-time election. Beginning in 2023,
you can elect to make a one-time distri-
bution up to $50,000 from an individual
retirement account to charities through a
charitable remainder annuity trust, a
charitable remainder unitrust, or a chari-
table gift annuity each of which is fun-
ded only by qualified charitable distribu-
tions. See Pub. 590-B for more
information.
Increase in required minimum distri-
bution age. If you reach age 72 in
2023, the required beginning date for
your first required minimum distribution
is April 1, 2025. See Pub. 590-B for
more information.
Insurance premiums for retired pub-
lic safety officers. Eligible retired pub-
lic safety officers can exclude from in-
come up to $3,000 of distributions from
their eligible retirement plan that is paid
directly to them and is used to pay for
health insurance premiums. For more in-
formation, see Insurance Premiums for
Retired Public Safety Officers, later.
Exception to the 10% additional tax
for early distributions. The exception
to the 10% additional tax for early distri-
butions include the following.
•
Distributions from a retirement
plan in connection with federally de-
clared disasters.
•
Distributions from a retirement
plan made to someone who is terminally
ill.
•
Distributions to certain firefighters
who meet the age or years of service re-
quirement.
See Form 5329 and Pub. 590-B for more
information.
Direct File. The IRS is taking steps to
implement a Direct File pilot during the
2024 filing season. This pilot will give
eligible taxpayers an option to prepare
and electronically file their 2023 federal
tax returns directly with the IRS for free.
The Direct File pilot will be offered to
eligible taxpayers in participating states
who have relatively simple tax returns
reporting only certain types of income
and claiming limited credits and deduc-
tions. See IRS.gov/DirectFile for pilot
information and updates.
6
Page 7 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Why have millions of Americans used Free File?
•
Security—Free File uses the latest encryption technology to safeguard your information.
•
Faster Refunds—Join the eight in 10 taxpayers who get their refunds faster by using
direct deposit and e-le.
•
It’s Free—through IRS.gov/FreeFile.
•
Flexible Payments—File early; pay by April 15, 2024 (for most people).
•
Quick Receipt—Get an acknowledgment that your return was received and accepted.
•
Go Green—Reduce the amount of paper used.
IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/Forms.
Free Software Options for Doing Your Taxes
•
Greater Accuracy—Fewer errors mean faster processing.
Make your tax payments online—it’s easy.
You can make payments online, by phone, or from a mobile device. Paying online is safe and secure; it
puts you in control of paying your tax bill and gives you peace of mind. You determine the payment
date, and you will receive an immediate conrmation from the IRS. Go to IRS.gov/Payments to see all
your online payment options.
Do Your Taxes for Free
If your adjusted gross income was $79,000 or less in 2023, you can use free tax software to prepare and e-le your tax return.
Earned more? Use Free File Fillable Forms.
Free File. This public–private partnership, between the IRS and tax software providers, makes approximately a dozen
brand-name commercial software products and e-le available for free. Seventy percent of the nation’s taxpayers are eligible.
Just visit IRS.gov/FreeFile for details. Free File combines all the benets of e-le and easy-to-use software at no cost. Guided
questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free.
You can review each software provider’s criteria for free usage or use an online tool to nd which free software products match
your situation. Some software providers offer state tax return preparation for free.
Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that can also be e-led for free. Free File
Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File
Fillable Forms does basic math calculations. It supports only federal tax forms.
Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under
$64,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and
electronically le their own tax return with the assistance of an IRS-certied volunteer.
See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov/VITA for a VITA/TCE
site near you!
Free Tax Help Available Nationwide
7
Page 8 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Filing
Requirements
These rules apply to all U.S. citizens, regardless of where they live, and resident ali-
ens.
Have you tried IRS e-file? It's the fastest way to get your refund
and it's free if you are eligible. Visit IRS.gov for details.
Do You Have To File?
Use Chart A, B, or C to see if you must
file a return. U.S. citizens who lived in
or had income from a U.S. territory
should see Pub. 570. Residents of Puerto
Rico can use Tax Topic 901 to see if they
must file.
Even if you do not otherwise
have to file a return, you should
file one to get a refund of any
federal income tax withheld. You should
also file if you are eligible for any of the
following credits.
•
Earned income credit.
•
Additional child tax credit.
•
American opportunity credit.
•
Credit for federal tax on fuels.
•
Premium tax credit.
•
Credits for sick and family leave.
See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but
received a Form 1099-B (or substitute
statement).
Requirement to reconcile advance
payments of the premium tax credit.
If you, your spouse with whom you are
filing a joint return, or a dependent was
enrolled in coverage through the Mar-
ketplace for 2023 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2023 re-
turn and attach Form 8962. You (or
whoever enrolled you) should have re-
ceived Form 1095-A from the Market-
place with information about your cov-
erage and any advance payments.
You must attach Form 8962 even if
someone else enrolled you, your spouse,
or your dependent. If you are a depend-
ent who is claimed on someone else's
2023 return, you do not have to attach
Form 8962.
Exception for certain children under
age 19 or full-time students. If certain
conditions apply, you can elect to in-
clude on your return the income of a
child who was under age 19 at the end
TIP
of 2023 or was a full-time student under
age 24 at the end of 2023. To do so, use
Form 8814. If you make this election,
your child doesn't have to file a return.
For details, use Tax Topic 553 or see
Form 8814.
A child born on January 1, 2000, is
considered to be age 24 at the end of
2023. Do not use Form 8814 for such a
child.
Resident aliens. These rules also apply
if you were a resident alien. Also, you
may qualify for certain tax treaty bene-
fits. Generally, you are a resident alien if
you meet either the green card test or the
substantial presence test for 2023. See
Pub. 519 for details.
Nonresident aliens and dual-status ali-
ens. These rules also apply if you were
a nonresident alien or a dual-status alien
and both of the following apply.
•
You were married to a U.S. citizen
or resident alien at the end of 2023.
•
You elected to be taxed as a resi-
dent alien.
See Pub. 519 for details.
Specific rules apply to deter-
mine if you are a resident alien,
nonresident alien, or dual-sta-
tus alien. Most nonresident aliens and
dual-status aliens have different filing
requirements and may have to file Form
1040-NR. Pub. 519 discusses these re-
quirements and other information to
help aliens comply with U.S. tax law.
When and Where
Should You File?
File Form 1040 or 1040-SR by April 15,
2024. If you live in Maine or Massachu-
setts, you have until April 17, because of
the Patriots’ Day and Emancipation Day
holidays. If you file after this date, you
may have to pay interest and penalties.
See Interest and Penalties, later.
CAUTION
!
If you were serving in, or in support
of, the U.S. Armed Forces in a designa-
ted 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 instruc-
tions.
The chart at the end of these in-
structions provides the current
address for mailing your re-
turn. Use these addresses for Forms
1040 or 1040-SR filed in 2024. The ad-
dress for returns filed after 2024 may be
different. See IRS.gov/Form1040 for any
updates.
What if You Can't File on
Time?
You can get an automatic 6-month ex-
tension if, no later than the date your re-
turn is due, you file Form 4868. If you
want to apply for an extension electroni-
cally, see Form 4868 for details.
An automatic 6-month exten-
sion to file doesn't extend the
time to pay your tax. If you
don’t pay your tax by the original due
date of your return, you will owe interest
on the unpaid tax and may owe penal-
ties. 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 inter-
TIP
CAUTION
!
8
Page 9 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
est will be charged from the original due
date of the return on any unpaid tax. You
must include a statement showing that
you meet the requirements. If you are
still unable to file your return by the end
of the 2-month period, you can get an
additional 4 months if, no later than June
17, 2024, you file Form 4868. This
4-month extension of time to file doesn't
extend the time to pay your tax. See
Form 4868.
Private Delivery Services
If you choose to mail your return, you
can use certain private delivery services
designated by the IRS to meet the “time-
ly mailing treated as timely filing/
paying” rule for tax returns and pay-
ments. These private delivery services
include only the following.
•
FedEx First Overnight, FedEx Pri-
ority Overnight, FedEx Standard Over-
night, FedEx 2 Day, FedEx International
Next Flight Out, FedEx International
Priority, FedEx International First, and
FedEx International Economy.
•
DHL Express 9:00, DHL Express
10:30, DHL Express 12:00, DHL Ex-
press Worldwide, DHL Express Enve-
lope, DHL Import Express 10:30, DHL
Import Express 12:00, and DHL Import
Express Worldwide.
•
UPS Next Day Air Early A.M.,
UPS Next Day Air, UPS Next Day Air
Saver, UPS 2nd Day Air, UPS 2nd Day
Air A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
To check for any updates to the list of
designated private delivery services, go
to IRS.gov/PDS. For the IRS mailing ad-
dress to use if you’re using a private de-
livery service, go to IRS.gov/
PDSStreetAddresses.
The private delivery service can tell
you how to get written proof of the mail-
ing date.
Chart A—For Most People
IF your filing status is . . .
AND at the end of 2023
you were* . . .
THEN file a return if your gross
income** was at least . . .
Single
under 65
65 or older
$13,850
15,700
Married filing jointly***
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$27,700
29,200
30,700
Married filing separately any age $5
Head of household
under 65
65 or older
$20,800
22,650
Qualifying surviving spouse
under 65
65 or older
$27,700
29,200
*If you were born on January 1, 1959, you are considered to be age 65 at the end of 2023. (If your spouse died in 2023 or
if you are preparing a return for someone who died in 2023, see Pub. 501.)
**Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from
tax, including any income from sources outside the United States or from the sale of your main home (even if you can
exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and
you lived with your spouse at any time in 2023, or (b) one-half of your social security benefits plus your other gross
income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the
instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means,
for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your
income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn't live with your spouse at the end of 2023 (or on the date your spouse died) and your gross income was at
least $5, you must file a return regardless of your age.
9
Page 10 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the
total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
•
Your unearned income was over $1,250.
•
Your earned income was over $13,850.
•
Your gross income was more than the larger of—
•
$1,250, or
•
Your earned income (up to $13,450) plus $400.
Yes. You must file a return if any of the following apply.
•
Your unearned income was over $3,100 ($4,950 if 65 or older and blind).
•
Your earned income was over $15,700 ($17,550 if 65 or older and blind).
•
Your gross income was more than the larger of—
•
$3,100 ($4,950 if 65 or older and blind), or
•
Your earned income (up to $13,450) plus $2,250 ($4,100 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
•
Your unearned income was over $1,250.
•
Your earned income was over $13,850.
•
Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
•
Your gross income was more than the larger of—
•
$1,250, or
•
Your earned income (up to $13,450) plus $400.
Yes. You must file a return if any of the following apply.
•
Your unearned income was over $2,750 ($4,250 if 65 or older and blind).
•
Your earned income was over $15,350 ($16,850 if 65 or older and blind).
•
Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
•
Your gross income was more than the larger of—
•
$2,750 ($4,250 if 65 or older and blind), or
•
Your earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and blind).
10
Page 11 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Chart C—Other Situations When You Must File
You must file a return if any of the conditions below apply for 2023.
1.
You owe any special taxes, including any of the following (see the instructions for Schedule 2).
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
c. Household employment taxes.
d. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer
who didn't withhold these taxes.
e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life
insurance and additional taxes on health savings accounts.
f. Recapture taxes.
2.
You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA
distributions.
3.
You had net earnings from self-employment of at least $400.
4.
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from
employer social security and Medicare taxes.
5.
Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
advance payments.
6.
You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you
are paying in installments under section 965(h) or deferred by making an election under section 965(i).
Need more information or forms? Visit IRS.gov.
11
Page 12 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Line
Instructions
for
Forms 1040
and 1040-SR
Also see the instructions for Schedule 1 through Schedule 3 that follow the
Form 1040 and 1040-SR instructions.
Free File makes available free brand-name software and free e-file. Visit IRS.gov/
FreeFile for details and to see if you are eligible.
What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if
you were born before January 2, 1959.
Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1
through December 31, 2023, enter the beginning and ending months of your fiscal
year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.
Write-in information. If you need to write a word, code, and/or dollar amount on
Form 1040 or 1040-SR to explain an item of income or deduction, but don't have
enough space to enter the word, code, and/or dollar amount, you can put an asterisk
next to the applicable line number and put a footnote at the bottom of page 2 of your
tax return indicating the line number and the word, code, and/or dollar amount you
need to enter.
Section references are to the Internal Revenue Code.
CAUTION
!
Name and Address
Print or type the information in the
spaces provided. If you are married fil-
ing a separate return, enter your spouse's
name in the entry space below the filing
status checkboxes instead of below your
name.
If you filed a joint return for
2022 and you are filing a joint
return for 2023 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2022
return.
Name Change
If you changed your name because of
marriage, divorce, etc., be sure to report
the change to the Social Security Ad-
ministration (SSA) before filing your re-
turn. 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 re-
turn, 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.
TIP
Foreign Address
If you have a foreign address, enter the
city name on the appropriate line. Don’t
enter any other information on that line,
but also complete the spaces below that
line. Don’t abbreviate the country name.
Follow the country’s practice for enter-
ing the postal code and the name of the
province, county, or state.
Death of a Taxpayer
If a taxpayer died before filing a return
for 2023, the taxpayer's spouse or per-
sonal representative may have to file and
sign a return for that taxpayer. A person-
al representative can be an executor, ad-
ministrator, or anyone who is in charge
of the deceased taxpayer's property. If
the deceased taxpayer didn't have to file
a return but had tax withheld, a return
must be filed to get a refund. The person
who files the return must enter “De-
ceased,” the deceased taxpayer's name,
and the date of death across the top of
the return. If this information isn't provi-
ded, it may delay the processing of the
return.
If your spouse died in 2023 and you
didn't remarry in 2023, or if your spouse
died in 2024 before filing a return for
2023, you can file a joint return. A joint
return should show your spouse's 2023
income before death and your income
for all of 2023. Enter “Filing as surviv-
ing spouse” in the area where you sign
the return. If someone else is the person-
al representative, they must also sign.
All payers of income, including fi-
nancial 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 se-
curity 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 in-
crease 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 docu-
ments, to the Social Security Adminis-
tration (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 informa-
tion it needs.
Check that both the name and SSN
on your Forms 1040 or 1040-SR, W-2,
and 1099 agree with your social security
card. If they don’t, certain deductions
and credits on Form 1040 or 1040-SR
may be reduced or disallowed and you
may not receive credit for your social
security earnings. If your Form W-2
shows an incorrect SSN or name, notify
your employer or the form-issuing agent
12
Need more information or forms? Visit IRS.gov.
Page 13 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
as soon as possible to make sure your
earnings are credited to your social se-
curity 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 em-
ployment and you lose your employ-
ment authorization. An ITIN will not be
issued to you once you have been issued
an SSN. If you received your SSN after
previously using an ITIN, stop using
your ITIN. Use your SSN instead.
IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens
If you are a nonresident or resident alien
and you don’t have and aren’t eligible to
get an SSN, you must apply for an ITIN.
It takes about 7 weeks to get an ITIN.
If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Some ITINs must be renewed. If you
haven't used your ITIN on a federal tax
return at least once for tax years 2020,
2021, or 2022, it has expired and must
be renewed if you need to file a federal
tax return. You don't need to renew your
ITIN if you don't need to file a federal
tax return. You can find more informa-
tion at IRS.gov/ITIN.
ITINs assigned before 2013
have expired and must be re-
newed if you need to file a tax
return. If you previously submitted a re-
newal application and it was approved,
you do not need to renew again unless
you haven't used your ITIN on a federal
tax return at least once for tax years
2020, 2021, or 2022.
An ITIN is for tax use only. It doesn't
entitle you to social security benefits or
change your employment or immigra-
tion status under U.S. law.
For more information on ITINs, in-
cluding application, expiration, and re-
newal, see Form W-7 and its instruc-
tions.
If you receive an SSN after previous-
ly using an ITIN, stop using your ITIN.
TIP
Use your SSN instead. Visit a local IRS
office or write a letter to the IRS ex-
plaining that you now have an SSN and
want all your tax records combined un-
der your SSN. Details about what to in-
clude 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 re-
turn.
Presidential Election
Campaign Fund
This fund helps pay for Presidential
election campaigns. The fund reduces
candidates' dependence on large contri-
butions from individuals and groups and
places candidates on an equal financial
footing in the general election. The fund
also helps pay for pediatric medical re-
search. If you want $3 to go to this fund,
check the box. If you are filing a joint
return, your spouse can also have $3 go
to the fund. If you check a box, your tax
or refund won't change.
Filing Status
Check only the filing status that applies
to you. The ones that will usually give
you the lowest tax are listed last.
•
Married filing separately.
•
Single.
•
Head of household.
•
Married filing jointly.
•
Qualifying surviving spouse.
For information about marital status, see
Pub. 501.
More than one filing status can
apply to you. You can choose
the one for which you qualify
that will give you the lowest tax.
Single
You can check the “Single” box at the
top of Form 1040 or 1040-SR if any of
the following was true on December 31,
2023.
•
You were never married.
•
You were legally separated accord-
ing to your state law under a decree of
divorce or separate maintenance. But if,
TIP
at the end of 2023, your divorce wasn't
final (an interlocutory decree), you are
considered married and can't check the
box.
•
You were widowed before January
1, 2023, and didn't remarry before the
end of 2023. But if you have a child,
you may be able to use the qualifying
surviving spouse filing status. See the
instructions for Qualifying Surviving
Spouse, later.
Married Filing Jointly
You can check the “Married filing joint-
ly” box at the top of Form 1040 or
1040-SR if any of the following apply.
•
You were married at the end of
2023, even if you didn't live with your
spouse at the end of 2023.
•
Your spouse died in 2023 and you
didn't remarry in 2023.
•
You were married at the end of
2023 and your spouse died in 2024 be-
fore filing a 2023 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one re-
turn. 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 re-
sponsible for any additional taxes as-
sessed by the IRS. You may want to file
separately if:
•
You believe your spouse isn't re-
porting 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 ali-
ens. Generally, a married couple can't
file a joint return if either spouse is a
nonresident alien at any time during the
Need more information or forms? Visit IRS.gov.
13
Page 14 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
year. However, if you were a nonresi-
dent alien or a dual-status alien and were
married to a U.S. citizen or resident ali-
en at the end of 2023, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details.
Married Filing Separately
Check the “Married filing separately”
box at the top of Form 1040 or 1040-SR
if you are married, at the end of 2023,
and file a separate return. Enter your
spouse’s name in the entry space below
the filing status checkboxes. Be sure to
enter your spouse’s SSN or Individual
Taxpayer Identification Number (ITIN)
in the space for spouse’s SSN on Form
1040 or 1040-SR. If your spouse doesn’t
have and isn’t required to have an SSN
or ITIN, enter “NRA” in the entry space
below the filing status checkboxes.
For electronic filing, enter the spou-
se's name or “NRA” if the spouse
doesn’t have an SSN or ITIN in the en-
try space below the filing status check-
boxes.
If you are married and file a separate
return, you generally report only your
own income, deductions, and credits.
Generally, you are responsible only for
the tax on your own income. Different
rules apply to people in community
property states; see Pub. 555.
However, you will usually pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
separate return, you can't take the stu-
dent loan interest deduction or the edu-
cation 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 situa-
tions when you might want to file sepa-
rately, see Joint and several tax liability,
earlier.
You may be able to file as head
of household if you had a child
living with you and you lived
apart from your spouse during the last 6
months of 2023. See Married persons
who live apart, later.
Head of Household
You can check the “Head of household”
box at the top of Form 1040 or 1040-SR
TIP
if you are unmarried and provide a home
for certain other persons. You are con-
sidered unmarried for this purpose if any
of the following applies.
•
You were legally separated accord-
ing to your state law under a decree of
divorce or separate maintenance at the
end of 2023. But if, at the end of 2023,
your divorce wasn't final (an interlocuto-
ry decree), you are considered married.
•
You are married but lived apart
from your spouse for the last 6 months
of 2023 and you meet the other rules un-
der Married persons who live apart, lat-
er.
•
You are married and your spouse
was a nonresident alien at any time dur-
ing the year and the election to treat the
alien spouse as a resident alien is not
made.
Check the “Head of household” box on-
ly if you are unmarried (or considered
unmarried) and either Test 1 or Test 2
applies.
Test 1. You paid over half the cost of
keeping up a home that was the main
home for all of 2023 of your parent
whom you can claim as a dependent, ex-
cept 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 pa-
rents under Who Qualifies as Your De-
pendent, later;
b. Any person who is your depend-
ent only because the person lived with
you for all of 2023; or
c. Any person you claimed as a de-
pendent under a multiple support agree-
ment. See Who Qualifies as Your De-
pendent, later.
2. Your unmarried qualifying child
who isn't your dependent.
3. Your married qualifying child
who isn't your dependent only because
you can be claimed as a dependent on
someone else's 2023 return.
4. Your qualifying child who, even
though you are the custodial parent, isn't
your dependent because of the rule for
Children of divorced or separated pa-
rents under Who Qualifies as Your De-
pendent, later.
If the child isn't claimed as your de-
pendent, enter the child's name in the en-
try space below the filing status check-
boxes. If you don’t enter the name, it
will take us longer to process your re-
turn.
Qualifying child. To find out if some-
one is your qualifying child, see Step 1
under Who Qualifies as Your Dependent,
later.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are
those you list by name and SSN
in the Dependents section on
Form 1040 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the other
person for special circumstances, such
as school, vacation, business, medical
care, military service, or detention in a
juvenile facility, count as time lived in
the home. Also see Kidnapped child, lat-
er, under Who Qualifies as Your De-
pendent, if applicable.
If the person for whom you kept up a
home was born or died in 2023, you still
may be able to file as head of household.
If the person is your qualifying child, the
child must have lived with you for more
than half the part of the year the child
was alive. If the person is anyone else,
see Pub. 501. Similarly, if you adopted
the person for whom you kept up a
home in 2023, the person was lawfully
placed with you for legal adoption by
you in 2023, or the person was an eligi-
ble foster child placed with you during
2023, the person is considered to have
lived with you for more than half of
2023 if your main home was this per-
son’s main home for more than half the
time since the person was adopted or
placed with you in 2023.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
TIP
14
Need more information or forms? Visit IRS.gov.
Page 15 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Married persons who live apart. Even
if you weren’t divorced or legally sepa-
rated at the end of 2023, you are consid-
ered unmarried if all of the following
apply.
•
You lived apart from your spouse
for the last 6 months of 2023. Tempora-
ry absences for special circumstances,
such as for business, medical care,
school, or military service, count as time
lived in the home.
•
You file a separate return from
your spouse.
•
You paid over half the cost of
keeping up your home for 2023.
•
Your home was the main home of
your child, stepchild, or foster child for
more than half of 2023 (if half or less,
see Exception to time lived with you,
earlier).
•
You can claim this child as your
dependent or could claim the child ex-
cept that the child's other parent can
claim the child under the rule for Chil-
dren of divorced or separated parents
under Who Qualifies as Your Dependent,
later.
Adopted child. An adopted child is
always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment, de-
cree, or other order of any court of com-
petent jurisdiction.
Qualifying Surviving
Spouse
You can check the “Qualifying surviving
spouse” box at the top of Form 1040 or
1040-SR and use joint return tax rates
for 2023 if all of the following apply.
1. Your spouse died in 2021 or 2022
and you didn't remarry before the end of
2023.
2. You have a child or stepchild (not
a foster child) whom you can claim as a
dependent or could claim as a dependent
except that, for 2023:
a. The child had gross income of
$4,700 or more,
b. The child filed a joint return, or
c. You could be claimed as a de-
pendent on someone else’s return.
If the child isn’t claimed as your de-
pendent, enter the child’s name in the
entry space below the filing status
checkboxes. If you don’t enter the name,
it will take us longer to process your re-
turn.
3. This child lived in your home for
all of 2023. If the child didn't live with
you for the required time, see Exception
to time lived with you, later.
4. You paid over half the cost of
keeping up your home.
5. You could have filed a joint re-
turn with your spouse the year your
spouse died, even if you didn't actually
do so.
If your spouse died in 2023, you can't
file as qualifying surviving spouse. In-
stead, see the instructions for Married
Filing Jointly, earlier.
Adopted child. An adopted child is al-
ways treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are
those you list by name and SSN
in the Dependents section on
Form 1040 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the child
for special circumstances, such as
school, vacation, business, medical care,
military service, or detention in a juve-
nile facility, count as time lived in the
home. Also see Kidnapped child, later,
under Who Qualifies as Your Dependent,
if applicable.
A child is considered to have lived
with you for all of 2023 if the child was
born or died in 2023 and your home was
the child's home for the entire time the
child was alive. Similarly, if you adop-
ted the child in 2023, or the child was
lawfully placed with you for legal adop-
tion by you in 2023, the child is consid-
ered to have lived with you for all of
2023 if your main home was this child's
main home for the entire time since the
child was adopted or placed with you in
2023.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
TIP
Digital Assets
Digital assets are any digital representa-
tions of value that are recorded on a
cryptographically secured distributed
ledger or any similar technology. For ex-
ample, digital assets include non-fungi-
ble tokens (NFTs) and virtual currencies,
such as cryptocurrencies and stable-
coins. If a particular asset has the char-
acteristics of a digital asset, it will be
treated as a digital asset for federal in-
come tax purposes.
Check the “Yes” box next to the
question on digital assets on page 1 of
Form 1040 or 1040-SR if at any time
during 2023, you (a) received (as a re-
ward, award, or payment for property or
services); or (b) sold, exchanged, or oth-
erwise disposed of a digital asset (or any
financial interest in any digital asset).
For example, check “Yes” if at any
time during 2023 you:
•
Received digital assets as payment
for property or services provided;
•
Received digital assets as a result
of a reward or award;
•
Received new digital assets as a
result of mining, staking, and similar ac-
tivities;
•
Received digital assets as a result
of a hard fork;
•
Disposed of digital assets in ex-
change for property or services;
•
Disposed of a digital asset in ex-
change or trade for another digital asset;
•
Sold a digital asset; or
•
Otherwise disposed of any other fi-
nancial interest in a digital asset.
You have a financial interest in a dig-
ital 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 in-
terest, or you own a wallet that holds
digital assets.
The following actions or transactions
in 2023, alone, generally don’t require
you to check “Yes”:
•
Holding a digital asset in a wallet
or account;
•
Transferring a digital asset from
one wallet or account you own or con-
trol to another wallet or account that you
own or control; or
•
Purchasing digital assets using
U.S. or other real currency, including
Need more information or forms? Visit IRS.gov.
15
Page 16 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
through the use of electronic platforms
such as PayPal and Venmo.
Do not leave the question unan-
swered. You must answer “Yes” or “No”
by checking the appropriate box. For
more information, go to IRS.gov/
VirtualCurrencyFAQs.
How To Report Digital Asset
Transactions
If, in 2023, you disposed of any digital
asset, which you held as a capital asset,
through a sale, trade, exchange, pay-
ment, or other transfer, check “Yes” and
use Form 8949 to calculate your capital
gain or loss and report that gain or loss
on Schedule D (Form 1040).
If you received any digital asset as
compensation for services or disposed of
any digital asset that you held for sale to
customers in a trade or business, you
must report the income as you would re-
port other income of the same type (for
example, W-2 wages on Form 1040 or
1040-SR, line 1a, or inventory or serv-
ices on Schedule C).
If you disposed of any digital asset by
gift, you may be required to file Form
709. See Who Must File and Transfers
Subject to the Gift Tax in the Instructions
for Form 709 for more information.
Standard Deduction
If you are filing Form 1040-SR,
you can find a Standard Deduc-
tion Chart on the last page of
that form that can calculate the amount
of your standard deduction in most sit-
uations.
Don’t file the Standard Deduction
Chart with your return.
Single and Married Filing
Jointly
If you or your spouse (if you are married
and filing a joint return) can be claimed
as a dependent on someone else’s return,
TIP
check the appropriate box in the Stand-
ard Deduction section.
If you are married and file a joint re-
turn, you can be claimed as a dependent
on someone else's return if you file the
joint return only to claim a refund of
withheld income tax or estimated tax
paid.
If you were a dual-status alien, check
the “Spouse itemizes on a separate re-
turn or you were a dual-status alien”
box. If you were a dual-status alien and
you file a joint return with your spouse
who was a U.S. citizen or resident alien
at the end of 2023 and you and your
spouse agree to be taxed on your com-
bined worldwide income, don’t check
the box.
Age/Blindness
If you or your spouse (if you are married
and filing a joint return) were born be-
fore January 2, 1959, or were blind at
the end of 2023, check the appropriate
boxes on the line labeled “Age/Blind-
ness.”
Don’t check any boxes for your
spouse if your filing status is head of
household.
Death of spouse in 2023. If your
spouse was born before January 2, 1959,
but died in 2023 before reaching age 65,
don’t check the box that says “Spouse
was born before January 2, 1959.”
A person is considered to reach age
65 on the day before the person’s 65th
birthday.
Example. Your spouse was born on
February 14, 1958, and died on February
13, 2023. Your spouse is considered age
65 at the time of death. Check the appro-
priate box for your spouse. However, if
your spouse died on February 12, 2023,
your spouse isn't considered age 65.
Don’t check the box.
Death of taxpayer in 2023. If you are
preparing a return for someone who died
in 2023, see Pub. 501 before completing
the standard deduction information.
Blindness
If you weren’t totally blind as of Decem-
ber 31, 2023, you must get a statement
certified by your eye doctor (ophthal-
mologist or optometrist) that:
•
You can't see better than 20/200 in
your better eye with glasses or contact
lenses, or
•
Your field of vision is 20 degrees
or less.
If your eye condition isn't likely to
improve beyond the conditions listed
above, you can get a statement certified
by your eye doctor (ophthalmologist or
optometrist) to this effect instead.
You must keep the statement for your
records.
If you receive a notice or letter but
you would prefer to have it in Braille or
large print, you can use Form 9000, Al-
ternative Media Preference, to request
notices in an alternative format includ-
ing Braille, large print, audio, or elec-
tronic. You can attach Form 9000 to
your return or mail it separately.
•
You can download, or view online,
tax forms and publications in a variety
of formats including text-only, Braille
ready files, browser-friendly HTML
(other than tax forms), accessible PDF,
and large print.
Married Filing Separately
If your filing status is married filing sep-
arately and your spouse itemizes deduc-
tions on their return, check the “Spouse
itemizes on a separate return or you
were a dual-status alien” box.
If your filing status is married filing
separately and your spouse was born be-
fore January 2, 1959, or was blind at the
end of 2023, you can check the appro-
priate box(es) on the line labeled “Age/
Blindness” if your spouse had no in-
come, isn't filing a return, and can't be
claimed as a dependent on another per-
son's return.
16
Need more information or forms? Visit IRS.gov.
Page 17 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Who Qualifies as Your
Dependent
Dependents, Qualifying Child for Child Tax
Credit, and Credit for Other Dependents
Follow the steps below to find out if a person qualifies as your
dependent and to find out if your dependent qualifies you to
take the child tax credit or the credit for other dependents. If
you have more than four dependents, check the box under De-
pendents on page 1 of Form 1040 or 1040-SR and include a
statement showing the information required in columns (1)
through (4).
The dependents you claim are those you list by name
and SSN in the Dependents section on Form 1040 or
1040-SR.
Before you begin. See the definition of Social security num-
ber, later. If you want to claim the child tax credit or the credit
for other dependents, you (and your spouse if filing jointly)
must have an SSN or ITIN issued on or before the due date of
your 2023 return (including extensions). If an ITIN is applied
for on or before the due date of a 2023 return (including exten-
sions) and the IRS issues an ITIN as a result of the application,
the IRS will consider the ITIN as issued on or before the due
date of the return.
TIP
Do You Have a Qualifying
Child?
A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
brother, half sister, or a descendant of any of them (for example, your grandchild,
niece, or nephew)
AND
was ...
Under age 19 at the end of 2023 and younger than you
(or your spouse if filing jointly)
or
Under age 24 at the end of 2023, a student (defined later), and younger than you
(or your spouse if filing jointly)
or
Any age and permanently and totally disabled (defined later)
AND
Who didn't provide over half of their own support for 2023 (see Pub. 501)
AND
Who isn't filing a joint return for 2023
or is filing a joint return for 2023 only to claim a refund of withheld income tax or
estimated tax paid (see Pub. 501 for details and examples)
AND
Who lived with you for more than half of 2023. If the child didn't live with you
for the required time, see Exception to time lived with you, later.
CAUTION
!
If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing jointly) for 2023, see
Qualifying child of more than one person, later.
1. Do you have a child who meets the conditions to be your
qualifying child?
Yes. Go to Step 2. No. Go to Step 4.
Step 1
Need more information or forms? Visit IRS.gov.
17
Page 18 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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
䊲
No.
STOP
You can't claim this child
as a dependent.
2. Was the child married?
Yes. See Married
person, later.
No. Continue
䊲
3. Are you filing a joint return for 2023?
Yes. You can claim this
child as a dependent.
Complete columns (1)
through (3) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this child.
Then, go to Step 3.
No. Continue
䊲
4. Could you be claimed as a dependent on someone else's
2023 tax return? (If the person who could claim you on their
2023 tax return is not required to file, and isn't filing a 2023
tax return or is filing a 2023 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”) See
Steps 1, 2, and 4.
Yes.
STOP
You can't claim any
dependents. Complete
the rest of Form 1040 or
1040-SR and any
applicable schedules.
No. You can claim this
child as a dependent.
Complete columns (1)
through (3) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this child.
Then, go to Step 3.
Does Your Qualifying Child
Qualify You for the Child Tax
Credit or Credit for Other
Dependents?
1. Did the child have an SSN, ITIN, or adoption taxpayer
identification number (ATIN) issued on or before the due
date of your return (including extensions)? (Answer “Yes” if
you are applying for an ITIN or ATIN for the child on or
before the due date of your return (including extensions).)
Yes. Continue
䊲
No.
STOP
You can’t claim the child
tax credit or the credit for
other dependents for this
child.
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
Step 2
Step 3
U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
Yes. Continue
䊲
No.
STOP
You can’t claim the child
tax credit or the credit for
other dependents for this
child.
3. Was the child under age 17 at the end of 2023?
Yes. Continue
䊲
No. You can claim the
credit for other
dependents for this child.
Check the “Credit for
other dependents” box in
column (4) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this person.
4. Did this child have an SSN valid for employment issued
before the due date of your 2023 return (including
extensions)? (See Social Security Number, later.)
Yes. You can claim the
child tax credit for this
person.
Check the
“Child tax credit” box
in column (4) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this
person.
No.
STOP
You can claim the credit
for other dependents for
this child. Check the
“Credit for other
dependents” box in
column (4) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this person.
18
Need more information or forms? Visit IRS.gov.
Page 19 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Is Your Qualifying Relative
Your Dependent?
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for
example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter of any of them (for
example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your
grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a
member of your household if your relationship didn't violate local law. If the
person didn't live with you for the required time, see Exception to time lived with
you, later.
AND
Who wasn't a qualifying child (see Step 1) of any taxpayer for 2023. For this
purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income
tax return and either doesn't file such a return or files only to get a refund of
withheld income tax or estimated tax paid. See Pub. 501 for details and examples.
AND
Who had gross income of less than $4,700 in 2023. If the person was permanently
and totally disabled, see Exception to gross income test, later.
AND
For whom you provided over half of the person’s support in 2023. But see
Children of divorced or separated parents, Multiple support agreements, and
Kidnapped child, later.
1. Does any person meet the conditions to be your qualifying
relative?
Yes. Continue
䊲
No.
STOP
2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? (See
Pub. 519 for the definition of a U.S. national or U.S.
resident alien. If your qualifying relative was adopted, see
Exception to citizen test, later.)
Yes. Continue
䊲
No.
STOP
You can't claim this
person as a dependent.
Step 4
3. Was your qualifying relative married?
Yes. See Married
person, later.
No. Continue
䊲
4. Are you filing a joint return for 2023?
Yes. You can claim
this person as a
dependent. Complete
columns (1) through (3)
of the
Dependents
section on page 1 of
Form 1040 or 1040-SR.
Then, go to Step 5.
No. Continue
䊲
5. Could you be claimed as a dependent on someone else's
2023 tax return? (If the person who could claim you on their
2023 tax return is not required to file, and isn't filing a 2023
tax return or is filing a 2023 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”) See
Steps 1, 2, and 4.
Yes.
STOP
You can't claim any
dependents. Complete
the rest of Form 1040 or
1040-SR and any
applicable schedules.
No. You can claim this
person as a dependent.
Complete columns (1)
through (3) of the
Dependents section on
page 1 of Form 1040 or
1040-SR. Then, go to
Step 5.
Does Your Qualifying Relative
Qualify You for the Credit for
Other Dependents?
1. Did your qualifying relative have an SSN, ITIN, or ATIN
issued on or before the due date of your 2023 return
(including extensions)? (Answer “Yes” if you are applying
for an ITIN or ATIN for the qualifying relative on or before
the return due date (including extensions).)
Yes. Continue
䊲
No.
STOP
You can’t claim the
credit for other
dependents for this
qualifying relative.
2. Was your qualifying relative a U.S. citizen, U.S. national, or
U.S. resident alien? (See Pub. 519 for the definition of a
U.S. national or a U.S. resident alien. If your qualifying
relative was adopted, see Exception to citizenship test, later.)
Yes. You can claim the
credit for other
dependents for this
dependent.
Check the
“Credit for other
dependents” box in
column (4) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this
person.
No.
STOP
You can’t claim the
credit for other
dependents for this
qualifying relative.
Step 5
Need more information or forms? Visit IRS.gov.
19
Page 20 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
and you don’t know the dependent’s SSN, you must get an
ATIN for the dependent from the IRS. See Form W-7A for de-
tails. 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 un-
der a written separation agreement, or lived apart at all times
during the last 6 months of 2023 (whether or not they are or
were married).
2. The child received over half of the child’s support for
2023 from the parents (and the rules on Multiple support agree-
ments, later, don’t apply). Support of a child received from a pa-
rent's spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for
more than half of 2023.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially
similar statement that they won't claim the child as a dependent
for 2023, and the noncustodial parent includes a copy of the
form or statement with their return. If the divorce decree or sep-
aration 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 de-
cree or agreement.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides that
the noncustodial parent can claim the child as a dependent, and
the noncustodial parent provides at least $600 for support of the
child during 2023.
If conditions (1) through (4) apply, only the noncustodial pa-
rent can claim the child for purposes of the child tax credits and
credit for other dependents (lines 19 and 28). However, this
doesn't allow the noncustodial parent to claim head of house-
hold filing status, the credit for child and dependent care expen-
ses, the exclusion for dependent care benefits, or the earned in-
come credit. The custodial parent or another taxpayer, if eligi-
ble, can claim the child for the earned income credit and these
other benefits. See Pub. 501 for details.
Custodial and noncustodial parents. The custodial parent is
the parent with whom the child lived for the greater number of
nights in 2023. The noncustodial parent is the other parent. If
the child was with each parent for an equal number of nights,
the custodial parent is the parent with the higher adjusted gross
income. See Pub. 501 for an exception for a parent who works
at night, rules for a child who is emancipated under state law,
and other details.
Post-1984 and pre-2009 decree or agreement. The decree
or agreement must state all three of the following.
1. The noncustodial parent can claim the child as a depend-
ent 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 pa-
ges from the decree or agreement.
•
Cover page (include the other parent's SSN on that page).
•
The pages that include all the information identified in (1)
through (3) above.
•
Signature page with the other parent's signature and date
of agreement.
You must include the required information even if you
filed it with your return in an earlier year.
Post-2008 decree or agreement. If the divorce decree or
separation agreement went into effect after 2008, the noncusto-
dial parent can't include pages from the decree or agreement in-
stead 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 pa-
rent 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. na-
tional and your adopted child lived with you all year as a mem-
ber of your household, that child meets the requirement to be a
U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4,
question 2; and Step 5, question 2.
Exception to gross income test. If your relative (including a
person who lived with you all year as a member of your house-
hold) is permanently and totally disabled (defined later), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you
or the other person for special circumstances, such as school,
vacation, business, medical care, military service, or detention
in a juvenile facility, count as time the person lived with you.
Also see Children of divorced or separated parents, earlier, or
Kidnapped child, later.
If the person meets all other requirements to be your qualify-
ing child but was born or died in 2023, the person is considered
to have lived with you for more than half of 2023 if your home
was this person's home for more than half the time the person
CAUTION
!
20
Need more information or forms? Visit IRS.gov.
Page 21 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
was alive in 2023. If the person meets all other requirements to
be your qualifying child but you adopted the person in 2023, the
person was lawfully placed with you for legal adoption by you
in 2023, or the person was an eligible foster child placed with
you during 2023, the person is considered to have lived with
you for more than half of 2023 if your main home was this per-
son's main home for more than half the time since the person
was adopted or placed with you in 2023.
Any other person is considered to have lived with you for all
of 2023 if the person was born or died in 2023 and your home
was this person's home for the entire time the person was alive
in 2023 or if you adopted the person in 2023, the person was
lawfully placed with you for legal adoption by you in 2023, or
the person was an eligible foster child placed with you during
2023 and your main home was the person's main home for the
entire time since the person was adopted or placed with you in
2023.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforce-
ment 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 qualify-
ing 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 re-
turn, 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 es-
timated tax paid, you may be able to claim that person as a de-
pendent. (See Pub. 501 for details and examples.) In that case,
go to Step 2, question 3 (for a qualifying child), or Step 4, ques-
tion 4 (for a qualifying relative).
Multiple support agreements. If no one person contributed
over half of the support of your relative (or a person who lived
with you all year as a member of your household) but you and
another person(s) provided more than half of your relative's
support, special rules may apply that would treat you as having
provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2023, the person can't en-
gage 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, ap-
plies.
1. Child tax credit and credit for other dependents (line 19)
and additional child tax credit (line 28).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 2).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 27).
No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
For purposes of these rules, the term "parent" means a biologi-
cal or adoptive parent of an individual. It doesn't include a step-
parent or foster parent unless that person has adopted the indi-
vidual.
•
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 pa-
rents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2023. If the child lived
with each parent for the same amount of time, the IRS will treat
the child as the qualifying child of the parent who had the high-
er adjusted gross income (AGI) for 2023.
•
If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2023.
•
If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualify-
ing child of the person who had the highest AGI for 2023, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
Example. Your child, J, meets the conditions to be a qualify-
ing child for both you and your parent. J doesn't meet the condi-
tions to be a qualifying child of any other person, including J’s
other parent. Under the rules just described, you can claim J as a
qualifying child for all of the five tax benefits just listed for
which you otherwise qualify. Your parent can't claim any of
those five tax benefits based on J. However, if your parent’s
AGI is higher than yours and you do not claim J as a qualifying
child, J is the qualifying child of your parent.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to
Step 2. Otherwise, stop; you can't claim any benefits based on
this child.
Social security number. You must enter each dependent's so-
cial security number (SSN). Be sure the name and SSN entered
agree with the dependent's social security card. Otherwise, at
the time we process your return, we may reduce or disallow any
tax benefits (such as the child tax credit) based on that
Need more information or forms? Visit IRS.gov.
21
Page 22 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
dependent. If the name or SSN on the dependent's social securi-
ty card isn't correct or you need to get an SSN for your depend-
ent, contact the Social Security Administration (SSA). See So-
cial Security Number (SSN), earlier. If your dependent won't
have a number by the date your return is due, see What if You
Can't File on Time? earlier.
For the child tax credit, your child must have the required
SSN. The required SSN is one that is valid for employment and
that is issued by the SSA before the due date of your 2023 re-
turn (including extensions). If your child was a U.S. citizen
when the child received the SSN, the SSN is valid for employ-
ment. 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 Authori-
zation” is printed on your child’s social security card, your child
has the required SSN only as long as the DHS authorization is
valid.
If your dependent child was born and died in 2023 and you
do not have an SSN for the child, enter “Died” in column (2) of
the Dependents section and include a copy of the child's birth
certificate, death certificate, or hospital records. The document
must show the child was born alive.
If you, or your spouse if filing jointly, didn't have an SSN (or
ITIN) issued on or before the due date of your 2023 return (in-
cluding extensions), you can't claim the child tax credit or the
credit for other dependents on your original or an amended
2023 return.
If you apply for an ITIN on or before the due date of your
2023 return (including extensions) and the IRS issues you an
ITIN as a result of the application, the IRS will consider your
ITIN as issued on or before the due date of your return.
Student. A student is a child who during any part of 5 calendar
months of 2023 was enrolled as a full-time student at a school
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school of-
fering courses only through the Internet.
22
Need more information or forms? Visit IRS.gov.
Page 23 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Income
Generally, you must report all income
except income that is exempt from tax
by law. For details, see the following in-
structions and the Schedule 1 instruc-
tions, especially the instructions for lines
1 through 7 and Schedule 1, lines 1
through 8z. Also see Pub. 525.
Forgiveness of Paycheck
Protection Program (PPP)
Loans
You don’t need to include the amount of
a forgiven PPP Loan in your income.
Although you don’t need to report the
income from the forgiveness of your
PPP Loan on Form 1040 or 1040-SR,
you do need to report certain informa-
tion related to your PPP Loan as an at-
tachment 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 for-
eign 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 undis-
tributed 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 undis-
tributed income.
Report distributions from foreign
pension plans on lines 5a and 5b.
Foreign accounts and trusts. You
must complete Part III of Schedule B if
you:
•
Had a foreign account; or
•
Received a distribution from, or
were a grantor of, or a transferor to, a
foreign trust.
You may also have to file Form 3520.
Foreign financial assets. If you had
foreign financial assets in 2023, you
may have to file Form 8938. See Form
8938 and its instructions.
Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bank-
ruptcy case, income taxable to the bank-
ruptcy estate and reported on the estate's
income tax return includes:
•
Earnings from services you per-
formed after the beginning of the case
(both wages and self-employment in-
come); and
•
Income from property described in
section 541 of title 11 of the U.S. Code
that you either owned when the case be-
gan 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 figur-
ing your self-employment tax. For that
purpose, you must take into account all
your self-employment income for the
year from services performed both be-
fore and after the beginning of the case.
Also, you (or the trustee if one is ap-
pointed) must allocate between you and
the bankruptcy estate the wages, salary,
or other compensation and withheld in-
come tax reported to you on Form W-2.
A similar allocation is required for in-
come and withheld income tax reported
to you on Forms 1099. You must also in-
clude a statement that indicates you filed
a chapter 11 case and that explains how
income and withheld income tax repor-
ted to you on Forms W-2 and 1099 are
allocated between you and the estate.
For more details, including acceptable
allocation methods, see Notice 2006-83,
2006-40 I.R.B. 596, available at
IRS.gov/irb/
2006-40_IRB#NOT-2006-83.
Community Property States
Community property states include Ari-
zona, California, Idaho, Louisiana, Ne-
vada, New Mexico, Texas, Washington,
and Wisconsin. If you and your spouse
lived in a community property state, you
must usually follow state law to deter-
mine what is community income and
what is separate income. For details, see
Form 8958 and Pub. 555.
Nevada, Washington, and California
domestic partners. A registered do-
mestic 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 un-
der 50 cents and increase amounts from
50 to 99 cents to the next dollar. For ex-
ample, $1.39 becomes $1 and $2.50 be-
comes $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 in-
clude 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. Referen-
ces to lines in the following in-
structions 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 in-
clude your spouse's income from
Form(s) W-2, box 1.
If you earned wages while you
were an inmate in a penal insti-
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.
CAUTION
!
CAUTION
!
Need more information or forms? Visit IRS.gov.
23
Page 24 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
If you received a pension or an-
nuity from a nonqualified defer-
red compensation plan or a
nongovernmental section 457(b) plan
and it was reported in box 1 of Form
W-2, do not include this amount on
Form 1040, line 1a. This amount is re-
ported on Schedule 1, line 8t.
Line 1b
Household Employee
Wages Not Reported on
Form(s) W-2
Enter the total of your wages received as
a household employee that was not re-
ported on Form(s) W-2. An employer
isn’t required to provide a Form W-2 to
you if they paid you wages of less than
$2,600 in 2023. For information on em-
ployment taxes for household employ-
ees, 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 in-
cluded 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 val-
ue. Although you don’t report these non-
cash tips to your employer, you must re-
port them on line 1c.
You may owe social security
and Medicare or railroad re-
tirement (RRTA) tax on unre-
ported tips. See the instructions for
Schedule 2, line 5.
Line 1d
Medicaid Waiver Payments
Not Reported on Form(s)
W-2, Box 1
Enter your taxable Medicaid waiver
payments that were not reported on
CAUTION
!
CAUTION
!
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 Medic-
aid waiver payments during the year,
you and your spouse can make different
choices about including payments in
earned income. See the instructions for
Schedule 1, line 8s.
Line 1e
Taxable Dependent Care
Benefits From Form 2441,
Line 26
Enter the total of your taxable dependent
care benefits from Form 2441, line 26.
Dependent care benefits should be
shown in box 10 of your Form(s) W-2.
But first complete Form 2441 to see if
you can exclude part or all of the bene-
fits.
Line 1f
Employer-Provided
Adoption Benefits From
Form 8839, Line 29
Enter the total of your employer-provi-
ded adoption benefits from Form 8839,
line 29. Employer-provided adoption
benefits should be shown in box 12 of
your Form(s) W-2 with code T. But see
the Instructions for Form 8839 to find
out if you can exclude part or all of the
benefits. You may also be able to ex-
clude amounts if you adopted a child
with special needs and the adoption be-
came final in 2023.
Line 1g
Wages From Form 8919,
Line 6
Enter the total of your wages from Form
8919, line 6.
Line 1h
Other Earned Income
If you received scholarship or
fellowship grants that were not
reported to you on Form W-2,
report these amounts on Schedule 1,
line 8r. See the instructions for Schedule
1, line 8r.
The following types of income must
be included in the total on line 1h.
•
Strike or lockout benefits (other
than bona fide gifts).
•
Excess elective deferrals. The
amount deferred should be shown in
box 12 of your Form W-2, and the “Re-
tirement plan” box in box 13 should be
checked. If the total amount you (or
your spouse if filing jointly) deferred for
2023 under all plans was more than
$22,500 (excluding catch-up contribu-
tions as explained later), include the ex-
cess on line 1h. This limit is (a) $15,500
if you have only SIMPLE plans, or (b)
$25,500 for section 403(b) plans if you
qualify for the 15-year rule in Pub. 571.
Although designated Roth contributions
are subject to this limit, don’t include
the excess attributable to such contribu-
tions on line 1h. They are already inclu-
ded as income in box 1 of your Form
W-2.
A higher limit may apply to partici-
pants in section 457(b) deferred com-
pensation plans for the 3 years before re-
tirement age. Contact your plan adminis-
trator for more information.
If you were age 50 or older at the end
of 2023, your employer may have al-
lowed an additional deferral (catch-up
contributions) of up to $7,500 ($3,500
for section 401(k)(11) and SIMPLE
plans). This additional deferral amount
isn't subject to the overall limit on elec-
tive deferrals.
You can't deduct the amount
deferred. It isn't included as in-
come in box 1 of your Form
W-2.
•
Disability pensions shown on
Form 1099-R if you haven’t reached the
minimum retirement age set by your
employer. But see Insurance Premiums
for Retired Public Safety Officers in the
instructions for lines 5a and 5b.
Disability pensions received after you
TIP
CAUTION
!
24
Need more information or forms? Visit IRS.gov.
Page 25 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
reach minimum retirement age and other
payments shown on Form 1099-R (other
than payments from an IRA*) are
reported on lines 5a and 5b. Payments
from an IRA are reported on lines 4a
and 4b.
•
Corrective distributions from a
retirement plan shown on Form 1099-R
of excess elective deferrals and excess
contributions (plus earnings). But don’t
include distributions from an IRA* on
line 1h. Instead, report distributions
from an IRA on lines 4a and 4b.
*This includes a Roth, SEP, or SIMPLE IRA.
Line 1i
Nontaxable Combat Pay
Election
If you elect to include your nontaxable
combat pay in your earned income when
figuring the EIC, enter the amount on
line 1i. See the instructions for line 27.
Were You a Statutory
Employee?
If you were a statutory employee, the
“Statutory employee” box in box 13 of
your Form W-2 should be checked. Stat-
utory 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 busi-
ness expenses.
Missing or Incorrect
Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2024. If you don’t receive it
by early February, use Tax Topic 154 to
find out what to do. Even if you don’t
get a Form W-2, you must still report
your earnings. If you lose your Form
W-2 or it is incorrect, ask your employer
for a new one.
Line 2a
Tax-Exempt Interest
If you received any tax-exempt interest
(including any tax-exempt original issue
discount (OID)), such as from municipal
bonds, each payer should send you a
Form 1099-INT or a Form 1099-OID. In
general, your tax-exempt stated interest
should be shown in box 8 of Form
1099-INT or, for a tax-exempt OID
bond, in box 2 of Form 1099-OID, and
your tax-exempt OID should be shown
in box 11 of Form 1099-OID. Enter the
total on line 2a. However, if you ac-
quired a tax-exempt bond at a premium,
only report the net amount of tax-ex-
empt interest on line 2a (that is, the ex-
cess of the tax-exempt interest received
during the year over the amortized bond
premium for the year). Also, if you ac-
quired a tax-exempt OID bond at an ac-
quisition 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 acquisi-
tion premium for the year). See Pub. 550
for more information about OID, bond
premium, and acquisition premium.
Also include on line 2a any ex-
empt-interest dividends from a mutual
fund or other regulated investment com-
pany. This amount should be shown in
box 12 of Form 1099-DIV.
Don’t include interest earned on your
IRA, health savings account, Archer or
Medicare Advantage MSA, or Coverdell
education savings account.
Don’t include any amounts re-
lated 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 taxa-
ble interest, including market discount
on bonds and adjustments for amortiza-
CAUTION
!
ble bond premium or acquisition premi-
um, see Pub. 550.
Interest credited in 2023 on deposits
that you couldn't withdraw because of
the bankruptcy or insolvency of the fi-
nancial institution may not have to be
included in your 2023 income. For de-
tails, see Pub. 550.
If you get a 2023 Form
1099-INT for U.S. savings bond
interest that includes amounts
you reported before 2023, see Pub. 550.
Line 3a
Qualified Dividends
Enter your total qualified dividends on
line 3a. Qualified dividends are also in-
cluded in the ordinary dividend total re-
quired to be shown on line 3b. Qualified
dividends are eligible for a lower tax
rate than other ordinary income. Gener-
ally, these dividends are shown in
box 1b of Form(s) 1099-DIV. See Pub.
550 for the definition of qualified divi-
dends if you received dividends not re-
ported on Form 1099-DIV.
Exception. Some dividends may be re-
ported as qualified dividends in box 1b
of Form 1099-DIV but aren't qualified
dividends. These include:
•
Dividends you received as a nomi-
nee. 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 divi-
dend 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 re-
ceived on any share of preferred stock
held for less than 91 days during the
181-day period that began 90 days be-
fore the ex-dividend date. When count-
ing the number of days you held the
TIP
Need more information or forms? Visit IRS.gov.
25
Page 26 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
stock, you can't count certain days dur-
ing which your risk of loss was dimin-
ished. See Pub. 550 for more details.
Preferred dividends attributable to peri-
ods totaling less than 367 days are sub-
ject to the 61-day holding period rule
just described.
•
Dividends on any share of stock to
the extent that you are under an obliga-
tion (including a short sale) to make re-
lated payments with respect to positions
in substantially similar or related proper-
ty.
•
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 corpora-
tion after December 22, 2017, other than
a foreign corporation that is treated as a
domestic corporation under section
7874(b).
Example 1. You bought 5,000 shares
of XYZ Corp. common stock on July 8.
XYZ Corp. paid a cash dividend of 10
cents per share. The ex-dividend date
was July 16. Your Form 1099-DIV from
XYZ Corp. shows $500 in box 1a (ordi-
nary 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-divi-
dend 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 be-
cause 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 divi-
dends of $1,000 and qualified dividends
of $200. However, you sold the 10,000
shares on August 11. You have no quali-
fied dividends from ABC Mutual Fund
because you held the ABC Mutual Fund
stock for less than 61 days.
Use the Qualified Dividends
and Capital Gain Tax Work-
sheet 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.
You must fill in and attach Sched-
ule B if the total is over $1,500 or you
received, as a nominee, ordinary divi-
dends 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 dis-
tributions as capital gains on Form 8949.
For details, see Pub. 550.
Dividends on insurance poli-
cies are a partial return of the
premiums you paid. Don’t re-
port them as dividends. Include them in
income on Schedule 1, line 8z, only if
they exceed the total of all net premiums
you paid for the contract.
Lines 4a and 4b
IRA Distributions
You should receive a Form 1099-R
showing the total amount of any distri-
bution from your IRA before income tax
or other deductions were withheld. This
TIP
TIP
amount should be shown in box 1 of
Form 1099-R. Unless otherwise noted in
the line 4a and 4b instructions, an IRA
includes a traditional IRA, Roth IRA,
simplified employee pension (SEP)
IRA, and a savings incentive match plan
for employees (SIMPLE) IRA. Except
as provided next, leave line 4a blank and
enter the total distribution (from Form
1099-R, box 1) on line 4b.
For purposes of these Excep-
tions, Roth IRA includes Roth
SEP IRA and Roth SIMPLE
IRAs.
Exception 1. Enter the total distribution
on line 4a if you rolled over part or all of
the distribution from one:
•
Roth IRA to another Roth IRA, or
•
IRA (other than a Roth IRA) to a
qualified plan or another IRA (other
than a Roth IRA).
Also enter “Rollover” next to line 4b.
If the total distribution was rolled over,
enter -0- on line 4b. If the total distribu-
tion wasn't rolled over, enter the part not
rolled over on line 4b unless Exception 2
applies to the part not rolled over. Gen-
erally, a rollover must be made within
60 days after the day you received the
distribution. For more details on roll-
overs, see Pub. 590-A and Pub. 590-B.
If you rolled over the distribution into
a qualified plan or you made the rollover
in 2024, include a statement explaining
what you did.
Exception 2. If any of the following ap-
ply, enter the total distribution on line 4a
and see Form 8606 and its instructions
to figure the amount to enter on line 4b.
1. You received a distribution from
an IRA (other than a Roth IRA) and you
made nondeductible contributions to any
of your traditional IRAs or traditional
SEP IRAs for 2023 or an earlier year. If
you made nondeductible contributions to
these IRAs for 2023, also see Pub.
590-A and Pub. 590-B.
2. You received a distribution from
a Roth IRA. But if either (a) or (b) be-
low applies, enter -0- on line 4b; you
don’t have to see Form 8606 or its in-
structions.
a. Distribution code T is shown in
box 7 of Form 1099-R and you made a
contribution (including a conversion) to
a Roth IRA for 2016 or an earlier year.
TIP
26
Need more information or forms? Visit IRS.gov.
Page 27 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
b. Distribution code Q is shown in
box 7 of Form 1099-R.
3. You converted part or all of a tra-
ditional IRA, traditional SEP IRA, or
traditional SIMPLE IRA to a Roth IRA
in 2023.
4. You had a 2022 or 2023 IRA con-
tribution returned to you, with the rela-
ted earnings or less any loss, by the due
date (including extensions) of your tax
return for that year.
5. You made excess contributions to
your IRA for an earlier year and had
them returned to you in 2023.
6. You recharacterized part or all of
a contribution to a Roth IRA as a contri-
bution to another type of IRA, or vice
versa.
Exception 3. If all or part of the distri-
bution is a qualified charitable distribu-
tion (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 un-
less Exception 2 applies to that part. En-
ter “QCD” next to line 4b.
A QCD is a distribution made direct-
ly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive tax-de-
ductible contributions (with certain ex-
ceptions). You must have been at least
age 70 1/2 when the distribution was
made.
Generally, your total QCDs for the
year can't be more than $100,000. This
includes any amount (up to $50,000) of
a one-time QCD to a split-interest entity.
If you file a joint return, the same rules
apply to your spouse. The amount of the
QCD is limited to the amount that would
otherwise be included in your income. If
your IRA includes nondeductible contri-
butions, the distribution is first consid-
ered to be paid out of otherwise taxable
income. See Pub. 590-B for details.
You can't claim a charitable
contribution deduction for any
QCD not included in your in-
come.
Exception 4. If all or part of the distri-
bution is a health savings account (HSA)
funding distribution (HFD), enter the to-
tal distribution on line 4a. If the total
amount distributed is an HFD and you
CAUTION
!
elect to exclude it from income, enter -0-
on line 4b. If only part of the distribu-
tion is an HFD and you elect to exclude
that part from income, enter the part that
isn't an HFD on line 4b unless Exception
2 applies to that part. Enter “HFD” next
to line 4b.
An HFD is a distribution made di-
rectly by the trustee of your IRA (other
than an ongoing SEP or SIMPLE IRA)
to your HSA. If eligible, you can gener-
ally 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 nondeduc-
tible contributions, the HFD is first con-
sidered to be paid out of otherwise taxa-
ble income. See Pub. 969 for details.
The amount of an HFD reduces
the amount you can contribute
to your HSA for the year. If you
fail to maintain eligibility for an HSA
for the 12 months following the month of
the HFD, you may have to report the
HFD as income and pay an additional
tax. See Form 8889, Part III.
More than one exception applies. If
more than one exception applies, include
a statement showing the amount of each
exception, instead of making an entry
next to line 4b. For example: “Line 4b –
$1,000 Rollover and $500 HFD.” But
you don’t need to attach a statement if
only Exception 2 and one other excep-
tion apply.
More than one distribution. If you (or
your spouse if filing jointly) received
more than one distribution, figure the
taxable amount of each distribution and
enter the total of the taxable amounts on
line 4b. Enter the total amount of those
distributions on line 4a.
You must start receiving at least
a minimum amount from your
traditional IRA by April 1 of
the year following the year you reach
age 72 (age 73 if you reach age 72 in
2023). If you don’t receive the minimum
distribution amount, you may have to
pay an additional tax on the amount that
should have been distributed. For de-
tails, including how to figure the mini-
mum required distribution, see Pub.
590-B.
CAUTION
!
TIP
You may have to pay an addi-
tional tax if you received an
early distribution from your
IRA and the total wasn't rolled over. See
the instructions for Schedule 2, line 8,
for details.
More information. For more informa-
tion about IRAs, see Pub. 590-A and
Pub. 590-B.
Lines 5a and 5b
Pensions and Annuities
You should receive a Form 1099-R
showing the total amount of your pen-
sion and annuity payments before in-
come tax or other deductions were with-
held. This amount should be shown in
box 1 of Form 1099-R. Pension and an-
nuity 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 defer-
rals or other excess contributions to re-
tirement plans. The plan must advise
you of the year(s) the distributions are
includible in income.
Attach Form(s) 1099-R to
Form 1040 or 1040-SR if any
federal income tax was with-
held.
Fully Taxable Pensions and
Annuities
Your payments are fully taxable if (a)
you didn't contribute to the cost (see
Cost, later) of your pension or annuity,
or (b) you got your entire cost back tax
free before 2023. But see Insurance Pre-
miums for Retired Public Safety Offi-
cers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 5b; don’t make
an entry on line 5a.
Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on
CAUTION
!
TIP
Need more information or forms? Visit IRS.gov.
27
Page 28 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 pay-
ments (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 tax-
able 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 Gen-
eral Rule or the Simplified Method or if
the exclusion for retired public safety of-
ficers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safe-
ty officer (law enforcement officer, fire-
fighter, 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 distribu-
tions 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 con-
tract. The premiums can be for coverage
for you, your spouse, or dependents. The
distribution must be from the plan main-
tained 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 insur-
ance 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 in-
come. The amount excluded from your
income can’t be used to claim a medical
expense deduction.
An eligible retirement plan is a gov-
ernmental plan that is a qualified trust or
a section 403(a), 403(b), or 457(b) plan.
You can exclude from income
only the smaller of the amount
of the premiums paid or
$3,000. This is true if the distribution
was made directly from the plan to the
provider of the accident or health plan
or long-term care insurance contract or
if the distribution was made to you and
you paid the provider of the accident or
health plan or long-term care insurance
contract. If you received a distribution
from your eligible retirement plan, and
you used part of that distribution to pay
premiums for an accident or health plan
or long-term care insurance contract,
you can still exclude from income only
the smaller of the amount of the premi-
ums or $3,000. The rest of the distribu-
tion is taxable to you and must be repor-
ted on line 5b.
If you make this election, reduce the
otherwise taxable amount of your pen-
sion or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R doesn't reflect the exclusion. Re-
port your total distributions on line 5a
and the taxable amount on line 5b. Enter
“PSO” next to line 5b.
If you are retired on disability and re-
porting your disability pension on
line 1h, include only the taxable amount
on that line and enter “PSO” and the
amount excluded on the dotted line next
to line 1h.
Payments when you are disabled. If
you receive payments from a retirement
or profit-sharing plan that does not pro-
vide for disability retirement, do not
treat those payments as disability pay-
ments. 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 re-
ceived the amount at the same or later
CAUTION
!
time regardless of whether you had be-
come disabled.
Example. You were a contractor
who was disabled as a direct result of
participating in efforts to clean up the
World Trade Center and you are eligible
for compensation by the September 11
Victim Compensation Fund. You began
receiving a disability pension at age 55
when you could no longer work due to
your disability. Under your pension plan
you are entitled to an early retirement
benefit of $2,500 a month at age 55. If
you wait until age 62, the normal retire-
ment age under the plan, you would be
entitled to a normal retirement benefit of
$3,000 a month. The pension plan pro-
vides that a participant who retires early
on account of disability is entitled to re-
ceive 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 dif-
ference between the early retirement
benefit and the normal retirement bene-
fit, $3,000 - $2,500) received on account
of disability. You must report the re-
maining $2,500 of monthly pension ben-
efit as taxable. For each month after you
turn age 62, you must report the full
amount of the monthly pension benefit
($3,000 a month) as taxable.
Simplified Method
You must use the Simplified Method if
either of the following applies.
1. Your annuity starting date was af-
ter July 1, 1986, and you used this meth-
od last year to figure the taxable part.
2. Your annuity starting date was af-
ter November 18, 1996, and both of the
following apply.
a. The payments are from a quali-
fied employee plan, a qualified employ-
ee annuity, or a tax-sheltered annuity.
b. On your annuity starting date, ei-
ther you were under age 75 or the num-
ber of years of guaranteed payments was
fewer than 5. See Pub. 575 for the defi-
nition of guaranteed payments.
If you must use the Simplified Meth-
od, complete the Simplified Method
Worksheet in these instructions to figure
the taxable part of your pension or annu-
ity. For more details on the Simplified
28
Need more information or forms? Visit IRS.gov.
Page 29 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Simplified Method Worksheet—Lines 5a and 5b
Keep for Your Records
Before you begin:
If you are the beneciary of a deceased employee or former employee who died before August 21, 1996, include
any death benet exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
More than one pension or annuity. If you had more than one partially taxable pension or annuity, gure the taxable part of each separately. Enter
the total of the taxable parts on Form 1040 or 1040-SR, line 5b. Enter the total pension or annuity payments received in 2023 on Form 1040 or
1040-SR, line 5a.
1.
1.
2.
2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4
of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneciary, enter the appropriate
number from Table 2 below
3.
4. Divide line 2 by the number on line 3
4.
5. Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6
5.
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this
worksheet last year, enter the amount from line 10 of last year’s worksheet
6.
7. Subtract line 6 from line 2
7.
8. Enter the smaller of line 5 or line 7
8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form
1040 or 1040-SR, line 5b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the
amount from Form 1099-R. If you are a retired public safety ofcer, see Insurance Premiums for Retired Public
Safety Ofcers before entering an amount on line 5b
9.
10. Was your annuity starting date before 1987?
Yes.
STOP
Do not complete the rest of this worksheet.
No.
Add lines 6 and 8. This is the amount you have recovered tax free through 2023. You will need this
number if you need to ll out this worksheet next year
10.
Table 1 for Line 3 Above
AND your annuity starting date was—
IF the age at annuity starting
date was . . .
before November 19, 1996,
enter on line 3 . . .
after November 18, 1996,
enter on line 3 . . .
360
310
260
210
160
300
260
240
170
120
55 or under
56–60
61–65
66–70
71 or older
Table 2 for Line 3 Above
IF the combined ages at annuity
starting date were . . .
THEN enter on line 3 . . .
410
360
310
260
210
110 or under
111–120
121–130
131–140
141 or older
11.
11.
Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this
worksheet next year. The payments you receive next year will generally be fully taxable
Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or
1040-SR, line 5a
Enter your cost in the plan at the annuity starting date
. . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . .
. . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
Need more information or forms? Visit IRS.gov.
29
Page 30 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Method, see Pub. 575 (or Pub. 721 for
U.S. Civil Service retirement benefits).
If you received U.S. Civil Serv-
ice retirement benefits and you
chose the alternative annuity
option, see Pub. 721 to figure the taxa-
ble 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 em-
ployee who died, see Pub. 575. If there
is more than one beneficiary, see Pub.
575 or Pub. 721 to figure each benefi-
ciary's taxable amount.
Cost
Your cost is generally your net invest-
ment in the plan as of the annuity start-
ing 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 distri-
bution of cash or other assets from one
retirement plan that is contributed to an-
other plan within 60 days of receiving
the distribution. However, a rollover to a
Roth IRA or a designated Roth account
is generally not a tax-free distribution.
Use lines 5a and 5b to report a rollover,
including a direct rollover, from one
qualified employer's plan to another or
to an IRA or SEP.
Enter on line 5a the distribution from
Form 1099-R, box 1. From this amount,
subtract any contributions (usually
shown in box 5) that were taxable to you
when made. From that result, subtract
CAUTION
!
the amount of the rollover. Enter the re-
maining amount on line 5b. If the re-
maining amount is zero and you have no
other distribution to report on line 5b,
enter -0- on line 5b. Also enter "Roll-
over" next to line 5b.
See Pub. 575 for more details on roll-
overs, including special rules that apply
to rollovers from designated Roth ac-
counts, 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 "To-
tal distribution" box in box 2b checked.
You may owe an additional tax if you re-
ceived an early distribution from a quali-
fied 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 de-
tails, see Pub. 575.
If you or the plan participant
was born before January 2,
1936, you could pay less tax on
the distribution. See Form 4972.
Lines 6a, 6b, and 6c
Lines 6a and 6b
Social Security Benefits
You should receive a Form SSA-1099
showing in box 3 the total social securi-
ty benefits paid to you. Box 4 will show
the amount of any benefits you repaid in
2023. If you received railroad retirement
benefits treated as social security, you
should receive a Form RRB-1099.
Use the Social Security Benefits
Worksheet in these instructions to see if
any of your benefits are taxable.
Exception. Do not use the Social Se-
curity Benefits Worksheet in these in-
structions if any of the following ap-
plies.
•
You made contributions to a tradi-
tional IRA for 2023 and you or your
spouse were covered by a retirement
plan at work or through self-employ-
ment. Instead, use the worksheets in
Pub. 590-A to see if any of your social
TIP
security benefits are taxable and to fig-
ure your IRA deduction.
•
You repaid any benefits in 2023
and your total repayments (box 4) were
more than your total benefits for 2023
(box 3). None of your benefits are taxa-
ble for 2023. Also, if your total repay-
ments in 2023 exceed your total benefits
received in 2023 by more than $3,000,
you may be able to take an itemized de-
duction or a credit for part of the excess
repayments if they were for benefits you
included in income in an earlier year.
For more details, see Pub. 915.
•
You file Form 2555, 4563, or
8815, or you exclude employer-provided
adoption benefits or income from sour-
ces within Puerto Rico. Instead, use the
worksheet in Pub. 915.
Social security information.
Social security beneficiaries
can now get a variety of infor-
mation from the SSA website with a my
Social Security account, including get-
ting 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 In-
surance (SSDI) payments) you receive
for injuries incurred as a direct result of
a terrorist attack directed against the
United States (or its allies), whether out-
side or within the United States. In the
case of the September 11 attacks, inju-
ries eligible for coverage by the Septem-
ber 11 Victim Compensation Fund are
treated as incurred as a direct result of
the attack. If these payments are incor-
rectly 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 taxa-
ble. 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 receiv-
ing SSDI benefits at age 54. Your full
retirement age for social security retire-
ment benefits is age 66. Your birthday is
April 25. In the year you turned age 66,
TIP
30
Need more information or forms? Visit IRS.gov.
Page 31 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
you received $1,500 per month in bene-
fits from the SSA (for a total of $18,000
for the year). Because you became eligi-
ble for a full retirement benefit in May,
the month after you turned age 66, you
can exclude only 4 months (January
through April) of your annual benefit
from income ($6,000). You must report
the remaining $12,000 on line 6a. You
must also complete the Social Security
Benefits Worksheet to find out if any
part of the $12,000 is taxable.
Form RRB-1099. If you need a
replacement Form RRB-1099,
call the Railroad Retirement
Board at 877-772-5772 or go to
www.rrb.gov.
Accrued leave payment. If you retire
on disability, any lump-sum payment
you receive for accrued annual leave is a
salary payment. The payment is not a
disability payment. Include it in your in-
come in the tax year you receive it.
Line 6c
Check the box on line 6c if you elect to
use the lump-sum election method for
your benefits. If any of your benefits are
taxable for 2023 and they include a
lump-sum benefit payment that was for
an earlier year, you may be able to re-
duce the taxable amount with the
lump-sum election. See Lump-Sum Elec-
tion in Pub. 915 for details.
Line 7
Capital Gain or (Loss)
If you sold a capital asset, such as a
stock or bond, you must complete and
attach Form 8949 and Schedule D.
Exception 1. You don’t have to file
Form 8949 or Schedule D if you aren’t
deferring any capital gain by investing
in a qualified opportunity fund and both
of the following apply.
1. You have no capital losses, and
your only capital gains are capital gain
distributions from Form(s) 1099-DIV,
box 2a (or substitute statements); and
2. None of the Form(s) 1099-DIV
(or substitute statements) have an
amount in box 2b (unrecaptured section
1250 gain), box 2c (section 1202 gain),
or box 2d (collectibles (28%) gain).
TIP
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 in-
vesting in a qualified opportunity fund
or terminating deferral from an invest-
ment in a qualified opportunity fund,
and your only capital gains and losses
are:
•
Capital gain distributions;
•
A capital loss carryover from
2022;
•
A gain from Form 2439 or 6252 or
Part I of Form 4797;
•
A gain or loss from Form 4684,
6781, or 8824;
•
A gain or loss from a partnership,
S corporation, estate, or trust; or
•
Gains and losses from transactions
for which you received a Form 1099-B
(or substitute statement) that shows ba-
sis was reported to the IRS, the QOF
box in box 3 isn’t checked, and you
don’t need to make any adjustments in
column (g) of Form 8949 or enter any
codes in column (f) of Form 8949.
If Exception 1 applies, enter your to-
tal capital gain distributions (from
box 2a of Form(s) 1099-DIV) on line 7
and check the box on that line. If you re-
ceived capital gain distributions as a
nominee (that is, they were paid to you
but actually belong to someone else), re-
port on line 7 only the amount that be-
longs to you. Include a statement show-
ing the full amount you received and the
amount you received as a nominee. See
the Schedule B instructions for filing re-
quirements for Forms 1099-DIV and
1096.
If you don’t have to file Sched-
ule D, use the Qualified Divi-
dends and Capital Gain Tax
Worksheet in the line 16 instructions to
figure your tax.
Total Income and
Adjusted Gross
Income
Line 10
Enter any adjustments to income from
Schedule 1, line 26, on line 10.
TIP
Tax and Credits
Line 12
Itemized Deductions or
Standard Deduction
In most cases, your federal income tax
will be less if you take the larger of your
itemized deductions or standard deduc-
tion.
Itemized Deductions
To figure your itemized deductions, fill
in Schedule A.
If you made a section 962 elec-
tion and are taking a deduction
under section 250 with respect
to any income inclusions under section
951A, don't report the deduction on
line 12. Instead, report the tax with re-
spect to a section 962 election on line 16
and include in the statement required by
line 16 how you figured the section 250
deduction.
Standard Deduction
Most Form 1040 filers can find their
standard deduction by looking at the
amounts listed to the left of line 12.
Most Form 1040-SR filers can find their
standard deduction by using the chart on
the last page of Form 1040-SR.
Exception 1—Dependent. If you
checked the “Someone can claim you as
a dependent” box, or if you’re filing
jointly and you checked the “Someone
can claim your spouse as a dependent”
box, use the Standard Deduction Work-
sheet for Dependents to figure your
standard deduction.
Someone claims you or your
spouse as a dependent if they
list your or your spouse's name
and SSN in the Dependents section of
their return.
Exception 2—Born before January 2,
1959, or blind. If you checked any of
the following boxes, figure your stand-
ard deduction using the Standard Deduc-
tion Chart for People Who Were Born
Before January 2, 1959, or Were Blind if
you are filing Form 1040 or by using the
chart on the last page of Form 1040-SR.
CAUTION
!
TIP
Need more information or forms? Visit IRS.gov.
31
Page 32 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Social Security Benefits Worksheet—Lines 6a and 6b
Keep for Your Records
Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule
1, line 24z).
If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to
the right of the word “benefits” on line 6a. If you don’t, you may get a math error notice from the IRS.
Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this
worksheet instead of a publication to find out if any of your benefits are taxable.
Before you begin:
1. Enter the total amount from box 5 of all your Forms SSA-1099 and
RRB-1099. Also enter this amount on Form 1040 or 1040-SR,
line 6a ........................................................ 1.
2. Multiply line 1 by 50% (0.50) ........................................................
2.
3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 ..........
3.
4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a .............................
4.
5. Combine lines 2, 3, and 4 ............................................................
5.
6. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 ...........
6.
7. Is the amount on line 6 less than the amount on line 5?
No.
STOP
None of your social security benefits are taxable. Enter -0- on Form 1040 or
1040-SR, line 6b.
Yes. Subtract line 6 from line 5 ................................................... 7.
8. If you are:
•
Married filing jointly, enter $32,000
•
Single, head of household, qualifying surviving spouse, or
married filing separately and you lived apart from your spouse for
all of 2023, enter $25,000 ............... 8.
•
Married filing separately and you lived with your spouse at any time
in 2023, skip lines 8 through 15; multiply line 7 by 85% (0.85) and
enter the result on line 16. Then, go to line 17
9. Is the amount on line 8 less than the amount on line 7?
No.
STOP
None of your social security benefits are taxable. Enter -0- on Form 1040 or
1040-SR, line 6b. If you are married filing separately and you lived apart from
your spouse for all of 2023, be sure you entered “D” to the right of the word
“benefits” on line 6a.
Yes. Subtract line 8 from line 7 ................................................... 9.
10.
Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving
spouse, or married filing separately and you lived apart from your spouse for all of 2023 ...... 10.
11. Subtract line 10 from line 9. If zero or less, enter -0- .....................................
11.
12.
Enter the smaller of line 9 or line 10 ..................................................
12.
13.
Enter one-half of line 12 .............................................................
13.
14.
Enter the smaller of line 2 or line 13 ..................................................
14.
15.
Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- ................................
15.
16.
Add lines 14 and 15 .................................................................
16.
17.
Multiply line 1 by 85% (0.85) ........................................................
17.
18.
Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040 or 1040-SR, line 6b .................................................... 18.
TIP
If any of your benefits are taxable for 2023 and they include a lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.
32
Need more information or forms? Visit IRS.gov.
Page 33 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
•
You were born before January 2,
1959.
•
You are blind.
•
Spouse was born before January 2,
1959.
•
Spouse is blind.
Exception 3—Separate return or du-
al-status alien. If you checked the box
labeled “Spouse itemizes on separate re-
turn or you were dual-status alien” on
the Spouse standard deduction line, your
standard deduction is zero, even if you
were born before January 2, 1959, or
were blind.
Exception 4—Increased standard de-
duction 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. Quali-
fied disaster loss refers to losses arising
from certain disasters occurring in 2016
and subsequent years. See the Instruc-
tions for Form 4684 and Schedule A,
line 16, for more information.
Line 13
Qualified Business Income
Deduction (Section 199A
Deduction)
To figure your Qualified Business In-
come Deduction, use Form 8995 or
Form 8995-A as applicable.
Use Form 8995 if:
•
You have qualified business in-
come, qualified REIT dividends, or
qualified PTP income (loss);
•
Your 2023 taxable income before
the qualified business income deduction
is less than or equal to $182,100
($364,200 if married filing jointly); and
•
You aren’t a patron in a specified
agricultural or horticultural cooperative.
If you don’t meet these requirements,
use Form 8995-A, Qualified Business
Income Deduction. Attach whichever
form you use (Form 8995 or 8995-A) to
your return. See the Instructions for
Forms 8995 and 8995-A for more infor-
mation for figuring and reporting your
qualified business income deduction.
Line 16
Tax
Include in the total on the entry space on
line 16 all of the following taxes that ap-
ply.
•
Tax on your taxable income. Fig-
ure the tax using one of the methods de-
scribed 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 ap-
propriate box.
•
Tax with respect to a section 962
election (election made by a domestic
shareholder of a controlled foreign cor-
poration 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 re-
ceived in 2023 for the student. See Form
8863 for more details. Check box 3 and
enter the amount and “ECR” in the
space next to that box.
•
Any tax from Form 8621, line 16e,
relating to a section 1291 fund. Check
box 3 and enter the amount of the tax
and “1291TAX” in the space next to that
box.
•
Tax from Form 8978, line 14 (re-
lating to partner's audit liability under
section 6226). Check box 3 and enter the
amount of the liability and “Form 8978”
in the space next to that box. If the
amount on Form 8978, line 14, is nega-
tive, see the instructions for Schedule 3
(Form 1040), line 6l.
•
Net tax liability deferred under
section 965(i). If you had a 965 inclu-
sion and made an election to defer your
net 965 tax liability under section 965(i),
check box 3 and enter (as a negative
number) the amount of the deferred net
965 tax liability and “965” on the line
next to that box.
•
Triggering event under section
965(i). If you had a triggering event un-
der 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 meth-
ods to figure your tax.
Tax Table or Tax Computation Work-
sheet. If your taxable income is less
than $100,000, you must use the Tax Ta-
ble, 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 Compu-
tation Worksheet right after the Tax Ta-
ble.
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 un-
earned income over $2,500 if you are
under age 18, and in certain situations if
you are older.
You must file Form 8615 if you meet
all of the following conditions.
1. You had more than $2,500 of un-
earned income (such as taxable interest,
ordinary dividends, or capital gains (in-
cluding capital gain distributions)).
2. You are required to file a tax re-
turn.
3. You were either:
a. Under age 18 at the end of 2023,
b. Age 18 at the end of 2023 and
didn't have earned income that was more
than half of your support, or
c. A full-time student at least age 19
but under age 24 at the end of 2023 and
didn't have earned income that was more
than half of your support.
4. At least one of your parents was
alive at the end of 2023.
5. You don’t file a joint return in
2023.
A child born on January 1, 2006, is
considered to be age 18 at the end of
2023; a child born on January 1, 2005, is
Need more information or forms? Visit IRS.gov.
33
Page 34 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Standard Deduction Worksheet for Dependents—Line 12
Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1. Check if:
You were born before January 2, 1959.
You are blind.
Spouse was born before January 2, 1959.
Spouse is blind.
Total number of boxes
checked ..................
1.
2. Is your earned income* more than $850?
Yes. Add $400 to your earned income. Enter the total.
.......................... 2.
No. Enter $1,250.
3. Enter the amount shown below for your filing status.
•
Single or married filing separately—$13,850
•
Married filing jointly—$27,700
•
Head of household—$20,800
.......................... 3.
4. Standard deduction.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1959, and not blind, stop here and enter this
amount on Form 1040 or 1040-SR, line 12. Otherwise, go to line 4b ................................ 4a.
b. If born before January 2, 1959, or blind, multiply the number on line 1 by $1,500 ($1,850 if single or head of
household) ........................................................................... 4b.
c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12 .......................
4c.
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any
taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040 or 1040-SR, line 1z, and
Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15.
Standard Deduction Chart for People Who Were Born Before January 2, 1959, or Were Blind
Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
You were born before January 2, 1959.
Spouse was born before January 2, 1959.
You are blind.
Spouse is blind.
Enter the total number of boxes checked ...................................
▶
IF your filing
status is . . .
AND the number in
the box above is . . .
THEN your standard
deduction is . . .
Single
1
2
$15,700
17,550
Married filing jointly
1
2
3
4
$29,200
30,700
32,200
33,700
Qualifying surviving spouse
1
2
$29,200
30,700
Married filing separately*
1
2
3
4
$15,350
16,850
18,350
19,850
Head of household
1
2
$22,650
24,500
* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed
as a dependent on another person's return.
34
Need more information or forms? Visit IRS.gov.
Page 35 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
considered to be age 19 at the end of
2023; and a child born on January 1,
2000, is considered to be age 24 at the
end of 2023.
Schedule D Tax Worksheet. Use the
Schedule D Tax Worksheet in the In-
structions for Schedule D to figure the
amount to enter on Form 1040 or
1040-SR, line 16, if:
•
You have to file Schedule D, and
line 18 or 19 of Schedule D is more than
zero; or
•
You have to file Form 4952 and
you have an amount on line 4g, even if
you don’t need to file Schedule D.
But if you are filing Form 2555, you
must use the Foreign Earned Income
Tax Worksheet instead.
Qualified Dividends and Capital Gain
Tax Worksheet. Use the Qualified Div-
idends 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 distribu-
tions on Form 1040 or 1040-SR, line 7.
•
You are filing Schedule D, and
Schedule D, lines 15 and 16, are both
more than zero.
But if you are filing Form 2555, you
must use the Foreign Earned Income
Tax Worksheet instead.
Schedule J. If you had income from
farming or fishing (including certain
amounts received in connection with the
Exxon Valdez litigation), your tax may
be less if you choose to figure it using
income averaging on Schedule J.
Foreign Earned Income Tax Work-
sheet. If you claimed the foreign earned
income exclusion, housing exclusion, or
housing deduction on Form 2555, you
must figure your tax using the Foreign
Earned Income Tax Worksheet.
Need more information or forms? Visit IRS.gov.
35
Page 36 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Foreign Earned Income Tax Worksheet—Line 16
Keep for Your Records
CAUTION
!
If Form 1040 or 1040-SR, line 15, is zero, don’t complete this worksheet.
1. Enter the amount from Form 1040 or 1040-SR, line 15 ......................................
1.
2a. Enter the amount from your (and your spouse's if filing jointly) Form 2555, lines 45 and 50 .......
2a.
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are
related to excluded income .............................................................. b.
c. Subtract line 2b from line 2a. If zero or less, enter -0- .......................................
c.
3. Add lines 1 and 2c .....................................................................
3.
4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet,
Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615,
whichever applies. See the instructions for Form 1040 or 1040-SR, line 16, to see which tax
computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure
the tax on this line.) .................................................................... 4.
5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the
Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation
Worksheet ............................................................................ 5.
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
the entry space on Form 1040 or 1040-SR, line 16 .......................................... 6.
* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you
use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 4 (line 10 if you use the
Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract
Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax
Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then,
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then, complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D
(Form 1040).
36
Need more information or forms? Visit IRS.gov.
Page 37 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Qualified Dividends and Capital Gain Tax Worksheet—Line 16
Keep for Your Records
See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 or 1040-SR through line 15.
If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box
on Form 1040 or 1040-SR, line 7.
Before you begin:
1. Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing
Form 2555 (relating to foreign earned income), enter the amount from line 3 of the
Foreign Earned Income Tax Worksheet ................................... 1.
2. Enter the amount from Form 1040 or 1040-SR,
line 3a* ..................................... 2.
3. Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or line 16 of
Schedule D. If either line 15 or line 16 is
blank or a loss, enter -0-. 3.
No. Enter the amount from Form 1040 or
1040-SR, line 7.
4. Add lines 2 and 3 .............................
4.
5. Subtract line 4 from line 1. If zero or less, enter -0- .........................
5.
6. Enter:
$44,625 if single or married filing separately,
$89,250 if married filing jointly or qualifying surviving spouse,
$59,750 if head of household.
............ 6.
7. Enter the smaller of line 1 or line 6 ......................................
7.
8. Enter the smaller of line 5 or line 7 ......................................
8.
9. Subtract line 8 from line 7. This amount is taxed at 0% ......................
9.
10. Enter the smaller of line 1 or line 4 ......................................
10.
11. Enter the amount from line 9 ...........................................
11.
12. Subtract line 11 from line 10 ...........................................
12.
13. Enter:
$492,300 if single,
$276,900 if married filing separately,
$553,850 if married filing jointly or qualifying surviving spouse,
$523,050 if head of household.
............
13.
14. Enter the smaller of line 1 or line 13 .....................................
14.
15. Add lines 5 and 9 ....................................................
15.
16. Subtract line 15 from line 14. If zero or less, enter -0- .......................
16.
17. Enter the smaller of line 12 or line 16 ....................................
17.
18. Multiply line 17 by 15% (0.15) ..........................................................
18.
19. Add lines 9 and 17 ...................................................
19.
20. Subtract line 19 from line 10 ...........................................
20.
21. Multiply line 20 by 20% (0.20) ..........................................................
21.
22. Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation
Worksheet ...........................................................................
22.
23. Add lines 18, 21, and 22 ................................................................
23.
24. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet ...........................................................................
24.
25. Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on the
entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don’t enter this amount on
the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned
Income Tax Worksheet ................................................................
25.
* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
Need more information or forms? Visit IRS.gov.
37
Page 38 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Line 19
Child Tax Credit and Credit
for Other Dependents
See Schedule 8812 (Form 1040) and its
instructions for information on figuring
and claiming any child tax credit and
credit for other dependents that you may
qualify to claim.
Form 8862, who must file. You must
file Form 8862 to claim the child tax
credit or credit for other dependents if
your child tax credit (refundable or non-
refundable 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. At-
tach a completed Form 8862 to your
2023 return to claim the credit for 2023.
Don’t file Form 8862 if you filed Form
8862 for 2022, and the child tax credit,
additional child tax credit, or credit for
other dependents was allowed for that
year. See Form 8862 and its instructions
for details.
If you take the child tax credit
or credit for other dependents
even though you aren't eligible
and it is determined that your error is
due to reckless or intentional disregard
of the rules for these credits, you won't
be allowed to take either credit or the
additional child tax credit for 2 years
even if you're otherwise eligible to do so.
If you take the child tax credit or credit
for other dependents even though you
aren’t eligible and it is later determined
that you fraudulently took either credit,
you won't be allowed to take either cred-
it or the additional child tax credit for
10 years. You may also have to pay pen-
alties.
If your qualifying child didn’t
have an SSN valid for employ-
ment issued before the due date
of your 2023 return (including exten-
sions), 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 de-
pendents for that child.
CAUTION
!
CAUTION
!
Payments
Line 25
Federal Income Tax
Withheld
Line 25a—Form(s) W-2
Add the amounts shown as federal in-
come tax withheld on your Form(s)
W-2. Enter the total on line 25a. The
amount withheld should be shown in
box 2 of Form W-2. Attach your
Form(s) W-2 to your return.
Line 25b—Form(s) 1099
Include on line 25b any federal income
tax withheld on your Form(s) 1099-R.
The amount withheld should be shown
in box 4. Attach your Form(s) 1099-R to
the front of your return if federal income
tax was withheld.
If you received a 2023 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation,
social security benefits, railroad retire-
ment benefits, or other income you re-
ceived, include the amount withheld in
the total on line 25b. This should be
shown in box 4 of Form 1099, box 6 of
Form SSA-1099, or box 10 of Form
RRB-1099.
Line 25c—Other Forms
Include on line 25c any federal income
tax withheld on your Form(s) W-2G.
The amount withheld should be shown
in box 4. Attach Form(s) W-2G to the
front of your return if federal income tax
was withheld.
If you had Additional Medicare Tax
withheld, include the amount shown on
Form 8959, line 24, in the total on
line 25c. Attach Form 8959.
Include on line 25c any federal in-
come tax withheld that is shown on a
Schedule K-1.
Also include on line 25c any tax
withheld that is shown on Form 1042-S,
Form 8805, or Form 8288-A. You
should attach the form to your return to
claim a credit for the withholding.
Line 26
2023 Estimated Tax
Payments
Enter any estimated federal income tax
payments you made for 2023. Include
any overpayment that you applied to
your 2023 estimated tax from your 2022
return or an amended return (Form
1040-X).
If you and your spouse paid joint esti-
mated tax but are now filing separate in-
come tax returns, you can divide the
amount paid in any way you choose as
long as you both agree. If you can't
agree, you must divide the payments in
proportion to each spouse's individual
tax as shown on your separate returns
for 2023. For more information, see
Pub. 505. Be sure to show both SSNs in
the space provided on the separate re-
turns. If you or your spouse paid sepa-
rate estimated tax but you are now filing
a joint return, add the amounts you each
paid. Follow these instructions even if
your spouse died in 2023 or in 2024 be-
fore filing a 2023 return.
Divorced taxpayers. If you got di-
vorced in 2023 and you made joint esti-
mated tax payments with your former
spouse, enter your former spouse's SSN
in the space provided on the front of
Form 1040 or 1040-SR. If you were di-
vorced and remarried in 2023, enter
your present spouse's SSN in the space
provided on the front of Form 1040 or
1040-SR. Also, on the dotted line next
to line 26, enter your former spouse's
SSN, followed by “DIV.”
Name change. If you changed your
name and you made estimated tax pay-
ments using your former name, attach a
statement to the front of Form 1040 or
1040-SR that explains all the payments
you and your spouse made in 2023 and
the name(s) and SSN(s) under which
you made them.
38
Need more information or forms? Visit IRS.gov.
Page 39 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Line 27—
Earned Income Credit (EIC)
What Is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you don’t owe any tax or didn’t have
any tax withheld.
To Take the EIC:
•
Follow the steps below.
•
Complete the worksheet that applies to you or let the IRS
figure the credit for you.
•
If you have at least one child who meets the conditions to
be your qualifying child for purposes of claiming the EIC, com-
plete and attach Schedule EIC, even if that child doesn't have a
valid SSN. See Schedule EIC for more information, including
how to complete Schedule EIC if your qualifying child doesn't
have a valid SSN.
For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on “Check if You Qualify.” This service
is available in English and Spanish.
If you take the EIC even though you aren't eligible and
it is determined that your error is due to reckless or in-
tentional disregard of the EIC rules, you won't be al-
lowed to take the credit for 2 years even if you are otherwise eli-
gible to do so. If you fraudulently take the EIC, you won't be al-
lowed to take the credit for 10 years. See Form 8862, who must
file, later. You may also have to pay penalties.
Refunds for returns claiming the earned income credit
can't be issued before mid-February 2024. This delay
applies to the entire refund, not just the portion associ-
ated with the earned income credit.
All Filers
1. If, in 2023:
•
3 or more children who have valid SSNs lived with you,
is the amount on Form 1040 or 1040-SR, line 11, less
than $56,838 ($63,398 if married filing jointly)?
•
2 children who have valid SSNs lived with you, is the
amount on Form 1040 or 1040-SR, line 11, less than
$52,918 ($59,478 if married filing jointly)?
•
1 child who has a valid SSN lived with you, is the
amount on Form 1040 or 1040-SR, line 11, less than
$46,560 ($53,120 if married filing jointly)?
•
No children who have valid SSNs lived with you, is the
amount on Form 1040 or 1040-SR, line 11, less than
$17,640 ($24,210 if married filing jointly)?
Yes. Continue
䊲
No.
STOP
You can't take the credit.
2. Do you, and your spouse if filing a joint return, have a
social security number issued on or before the due date of
your 2023 return (including extensions) that allows you to
CAUTION
!
TIP
Step 1
work and is valid for EIC purposes (explained later under
Definitions and Special Rules)?
Yes. Continue
䊲
No.
STOP
You can't take the credit.
Enter “No” on the dotted
line next to line 27.
3. Are you filing Form 2555 (relating to foreign earned
income)?
Yes.
STOP
You can't take the
credit.
No. Continue
䊲
4. Were you or your spouse a nonresident alien for any part of
2023?
Yes. See Nonresident
aliens, later, under
Definitions and Special
Rules.
No. Go to Step 2.
Investment Income
1. Add the amounts from Form 1040 or 1040-SR:
Line 2a
Line 2b +
Line 3b +
Line 7* +
Investment Income =
*If line 7 is a loss, enter -0-.
2. Is your investment income more than $11,000?
Yes. Continue
䊲
No. Skip question 3; go
to question 4.
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
filers, later, under
Definitions and Special
Rules.
No.
STOP
You can't take the credit.
4. Do any of the following apply for 2023?
•
You are filing Schedule E.
•
You are reporting income from the rental of personal
property not used in a trade or business.
•
You are filing Form 8814 (relating to election to report
child's interest and dividends on your return).
•
You have income or loss from a passive activity.
Yes. Use Worksheet 1
in Pub. 596 to see if you
can take the credit.
No. Go to Step 3.
Step 2
Need more information or forms? Visit IRS.gov.
39
Page 40 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Qualifying Child
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister,
half brother, half sister, or a descendant of any of them (for example, your
grandchild, niece, or nephew)
AND
was ...
Under age 19 at the end of 2023 and younger than you
(or your spouse if filing jointly)
or
Under age 24 at the end of 2023, a student (defined later), and younger than
you (or your spouse if filing jointly)
or
Any age and permanently and totally disabled (defined later)
AND
Who isn't filing a joint return for 2023
or is filing a joint return for 2023 only to claim a refund of withheld income
tax or estimated tax paid (see Pub. 596 for examples)
AND
Who lived with you in the United States for more than half of 2023.
CAUTION
!
You can't take the credit for a child who didn't live with you for more
than half the year, even if you paid most of the child's living expenses. The
IRS may ask you for documents to show you lived with each qualifying child.
Documents you might want to keep for this purpose include school and child
care records and other records that show your child's address.
TIP
If the child didn't live with you for more than half of 2023 because of
a temporary absence, birth, death, or kidnapping, see Exception to time
lived with you, later.
CAUTION
!
If the child meets the conditions to be a qualifying child of any other
person (other than your spouse, if filing a joint return) for 2023, see
Qualifying child of more than one person, later. If the child was married, see
Married child, later.
1. Do you have at least one child who meets the conditions to
be your qualifying child for the purpose of claiming the
EIC?
Yes. Continue
䊲
No. Skip questions 2
through 6; go to Step 4.
2. Are you filing a joint return for 2023?
Yes. Skip questions 3
through 6 and Step 4;
go to Step 5.
No. Continue
䊲
Step 3
3. Are you a married taxpayer whose filing status is married
filing separately or head of household?
Yes. Continue
䊲
No. Skip questions 4
and 5; go to question 6.
4. Did you and your spouse have the same principal residence
for the last 6 months of 2023?
Yes. Continue
䊲
No. Skip question 5; go
to question 6.
5. Are you legally separated according to your state law under
a written separation agreement or a decree of separate
maintenance and you lived apart from your spouse at the
end of 2023?
Yes. Continue
䊲
No.
STOP
You can’t take the credit.
6. Could you be a qualifying child of another person for 2023?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2023 tax return or is filing a 2023 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
Yes.
STOP
You can't take the
credit. Enter “No” on
the dotted line next to
line 27.
No. Skip Step 4; go to
Step 5.
Filers Without a Qualifying
Child
1. Are you a married taxpayer whose filing status is married
filing separately or head of household?
Yes.
STOP
You can’t take the
credit.
No. Continue
䊲
2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2023? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1958, and before January 2, 1999.) If your
spouse died in 2023 or if you are preparing a return for
someone who died in 2023, see Pub. 596 before you answer.
Yes. Continue
䊲
No.
STOP
You can’t take the credit.
3. Was your main home, and your spouse's if filing a joint
return, in the United States for more than half of 2023?
Members of the military stationed outside the United States,
see Members of the military, later, before you answer.
Yes. Continue
䊲
No.
STOP
You can't take the credit.
Enter “No” on the dotted
line next to line 27.
Step 4
40
Need more information or forms? Visit IRS.gov.
Page 41 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
4. Are you filing a joint return for 2023?
Yes. Skip questions 5
and 6; go to Step 5.
No. Continue
䊲
5. Could you be a qualifying child of another person for 2023?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2023 tax return or is filing a 2023 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
Yes.
STOP
You can't take the
credit. Enter “No”
on the dotted line next
to line 27.
No. Continue
䊲
6. Can you be claimed as a dependent on someone else's 2023
tax return? (If the person who could claim you on their 2023
tax return is not required to file, and isn't filing a 2023 tax
return or is filing a 2023 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”)
Yes.
STOP
You can't take the
credit.
No. Go to Step 5.
Earned Income
1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
Church employees,
whichever applies.
No. Complete the
following worksheet.
1.
Enter the amount from Form 1040 or 1040-SR,
line 1z .........................
1.
2.
Enter the Medicaid waiver payment amounts
excluded from income on Schedule 1 (Form 1040),
line 8s, unless you choose to include these amounts
in earned income, in which case enter -0-. See the
instructions for Schedule 1, line 8s. ........
2.
TIP
If you and your spouse both received Medicaid waiver
payments during the year, you and your spouse can make different
choices about including the full amount of your payments in earned
income. Enter only the amount of Medicaid waiver payments that you
or your spouse, if filing a joint return, do not want to include in earned
income. To include all nontaxable Medicaid waiver payment amounts in
earned income, enter -0-.
3.
Subtract line 2 from line 1 .............
3.
Step 5
4.
Enter all of your nontaxable combat pay if you elect
to include it in earned income. Also enter the amount
of your nontaxable combat pay on line 1i of Form
1040 or 1040-SR. See Combat pay,
nontaxable, later ...................
4.
CAUTION
!
Electing to include nontaxable combat pay may increase or
decrease your EIC. Figure the credit with and without your nontaxable
combat pay before making the election.
5.
Add lines 3 and 4.
This is your earned income ............
5.
2. Were you self-employed at any time in 2023, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you
filing Schedule C as a statutory employee?
Yes. Skip question 3
and Step 6; go to
Worksheet B.
No. Continue
䊲
3. If you have:
•
3 or more qualifying children who have valid SSNs, is
your earned income less than $56,838 ($63,398 if
married filing jointly)?
•
2 qualifying children who have valid SSNs, is your
earned income less than $52,918 ($59,478 if married
filing jointly)?
•
1 qualifying child who has a valid SSN, is your earned
income less than $46,560 ($53,120 if married filing
jointly)?
•
No qualifying children who have valid SSNs, is your
earned income less than $17,640 ($24,210 if married
filing jointly)?
Yes. Go to Step 6.
No.
STOP
You can't take the credit.
How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
Yes. See Credit figured
by the IRS, later.
No. Go to Worksheet A.
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
Church employees. Determine how much of the amount on
Form 1040 or 1040-SR, line 1a, was also reported on Sched-
ule SE, Part I, line 5a. Subtract that amount from the amount on
Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of
the worksheet in Step 5 (instead of entering the actual amount
from Form 1040 or 1040-SR, line 1a). Be sure to answer “Yes”
to question 2 in Step 5.
Clergy. The following instructions apply to ministers, members
of religious orders who have not taken a vow of poverty, and
Christian Science practitioners. If you are filing Schedule SE
and the amount on line 2 of that schedule includes an amount
Step 6
Need more information or forms? Visit IRS.gov.
41
Page 42 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
that was also reported on Form 1040 or 1040-SR, line 1z, do the
following.
1. Enter “Clergy” on the dotted line next to line 27.
2. Determine how much of the amount on Form 1040 or
1040-SR, line 1z, was also reported on Schedule SE, Part I,
line 2.
3. Subtract that amount from the amount on Form 1040 or
1040-SR, line 1z. Enter the result on line 1 of the worksheet in
Step 5 (instead of entering the actual amount from Form 1040
or 1040-SR, line 1z).
4. Be sure to answer “Yes” to question 2 in Step 5.
Combat pay, nontaxable. If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is ex-
cluded from your income. See Combat Zone Exclusion in Pub.
3. You can elect to include this pay in your earned income when
figuring the EIC. The amount of your nontaxable combat pay
should be shown in box 12 of Form(s) W-2 with code Q. If you
are filing a joint return and both you and your spouse received
nontaxable combat pay, you can each make your own election.
In other words, if one of you makes the election, the other one
can also make it but doesn't have to.
If you elect to use your nontaxable combat pay in fig-
uring your EIC, enter that amount on line 1i.
Credit figured by the IRS. To have the IRS figure your EIC:
1. Enter “EIC” on the dotted line next to line 27.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income by entering that amount on line 1i.
See Combat pay, nontaxable, earlier.
3. If you have a qualifying child, complete and attach
Schedule EIC. If your EIC for a year after 1996 was reduced or
disallowed, see Form 8862, who must file, later.
Exception to time lived with you. Temporary absences by you
or the child for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juve-
nile facility, count as time the child lived with you. Also see
Kidnapped child under Who Qualifies as Your Dependent, earli-
er, and Members of the military, later. A child is considered to
have lived with you for more than half of 2023 if the child was
born or died in 2023 and your home was this child's home for
more than half the time the child was alive in 2023 or if you
adopted the child in 2023, the child was lawfully placed with
you for legal adoption by you in 2023, or the child was an eligi-
ble foster child placed with you during 2023 and your main
home was the child's main home for more than half the time
since the child was adopted or placed with you in 2023.
Form 4797 filers. If the amount on Form 1040 or 1040-SR,
line 7, includes an amount from Form 4797, you must use
Worksheet 1 in Pub. 596 to see if you can take the EIC. Other-
wise, stop; you can't take the EIC.
Form 8862, who must file. You must file Form 8862 if your
EIC for a year after 1996 was reduced or disallowed for any
CAUTION
!
reason other than a math or clerical error. But don’t file Form
8862 if either of the following applies.
•
You filed Form 8862 for another year, the EIC was al-
lowed for that year, and your EIC hasn't been reduced or disal-
lowed 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 Sched-
ule EIC wasn't your qualifying child.
Also, don’t file Form 8862 or take the credit for the:
•
2 years after the most recent tax year for which there was
a final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
•
10 years after the most recent tax year for which there was
a final determination that your EIC claim was due to fraud.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction. For more details on
authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2023 is
a qualifying child only if (a) you can claim the child as your de-
pendent, or (b) you could have claimed the child as your de-
pendent except for the special rule for Children of divorced or
separated parents under Who Qualifies as Your Dependent, ear-
lier.
Members of the military. If you were on extended active duty
outside the United States, your main home is considered to be in
the United States during that duty period. Extended active duty
is military duty ordered for an indefinite period or for a period
of more than 90 days. Once you begin serving extended active
duty, you are considered to be on extended active duty even if
you don’t serve more than 90 days.
Nonresident aliens. If your filing status is married filing joint-
ly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter
“No” on the dotted line next to line 27.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2023, the person couldn't
engage in any substantial gainful activity because of a physical
or mental condition and a doctor has determined that this condi-
tion (a) has lasted or can be expected to last continuously for at
least a year, or (b) can be expected to lead to death.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents under Who Qualifies
as Your Dependent, earlier, applies.
1. Child tax credit, credit for other dependents, and addi-
tional child tax credit (lines 19 and 28).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 2).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 27).
42
Need more information or forms? Visit IRS.gov.
Page 43 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 biologi-
cal or adoptive parent of an individual. It doesn't include a step-
parent or foster parent unless that person has adopted the indi-
vidual.
•
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 pa-
rents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2023. If the child lived
with each parent for the same amount of time, the IRS will treat
the child as the qualifying child of the parent who had the high-
er adjusted gross income (AGI) for 2023.
•
If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2023.
•
If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualify-
ing child of the person who had the highest AGI for 2023, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
If, under these rules, you can't claim a child as a quali-
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 quali-
fying child for both you and your parent. Lee doesn't meet the
conditions to be a qualifying child of any other person, includ-
ing Lee’s other parent. Under the rules just described, you can
claim Lee as a qualifying child for all of the five tax benefits lis-
ted here for which you otherwise qualify. Your parent can't
claim any of the five tax benefits listed here based on Lee.
However, if your parent’s AGI is higher than yours and you
don’t claim Lee as a qualifying child, Lee is the qualifying child
of your parent.
For more details and examples, see Pub. 596.
Social security number (SSN). For the EIC, a valid SSN is a
number issued by the Social Security Administration unless
TIP
“Not Valid for Employment” is printed on the social security
card and the number was issued solely to allow the recipient of
the SSN to apply for or receive a federally funded benefit. If
“Not Valid for Employment” is printed on the social security
card and the card-holder’s immigration status has changed so
that they are now a U.S. citizen or permanent resident, ask the
SSA for a new social security card without the legend. Howev-
er, if “Valid for Work Only With DHS Authorization” is printed
on your social security card, your SSN is valid for EIC purposes
only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number
(SSN) near the beginning of these instructions. If you won't
have an SSN by the date your return is due, see What if You
Can't File on Time?
If you didn't have an SSN issued on or before the due date of
your 2023 return (including extensions), you can't claim the EIC
on your original or an amended 2023 return. If a child didn't
have an SSN issued on or before the due date of your return (in-
cluding extensions), you can't count that child as a qualifying
child in figuring the amount of the EIC on your original or an
amended 2023 return.
Student. A student is a child who during any part of 5 calendar
months of 2023 was enrolled as a full-time student at a school
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school of-
fering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive
as a result of taking the EIC can't be counted as income when
determining if you or anyone else is eligible for benefits or as-
sistance, or how much you or anyone else can receive, under
any federal program or under any state or local program fi-
nanced in whole or in part with federal funds. These programs
include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), and Supple-
mental Nutrition Assistance Program (formerly food stamps). In
addition, when determining eligibility, the refund can't be coun-
ted as a resource for at least 12 months after you receive it.
Check with your local benefit coordinator to find out if your re-
fund will affect your benefits.
Need more information or forms? Visit IRS.gov.
43
Page 44 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
AWorksheet —2023 EIC—Line 27
1040
1040-SR
or
Yes. Skip line 5; enter the amount from line 2 on line 6.
STOP
Keep for Your Records
Before you begin:
1.
3.
4.
5.
1
Enter your earned income from Step 5.
Enter the amount from Form 1040 or 1040-SR, line 11.
Are the amounts on lines 3 and 1 the same?
No. Go to line 5.
If you have:
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table to nd the
credit. Be sure you use the correct column for your ling
status and the number of qualifying children you have who
have a valid SSN. Enter the credit here.
Enter this amount on
Form 1040 or 1040-SR,
line 27.
3
6
Part 3
Part 1
Part 2
All Filers Using
Worksheet A
Filers Who
Answered
“No” on
Line 4
Your Earned
Income Credit
2
● No qualifying children who have a valid SSN, is the amount on
line 3 less than $9,800 ($16,370 if married ling jointly)?
● 1 or more qualifying children who have a valid SSN, is the amount
on line 3 less than $21,560 ($28,120 if married ling jointly)?
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
5
6. This is your earned income credit.
Reminder—
If you have a qualifying child, complete and attach Schedule EIC.
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must le, earlier, to find out if you must file Form 8862 to
take the credit for 2023.
EIC
1040 or
1040-SR
CAUTION
Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 2. Otherwise, use Worksheet B.
2.
Look up the amount on line 1 above in the EIC Table (right after
Worksheet B) to nd the credit. Be sure you use the correct column
for your ling status and the number of qualifying children you have who
have a valid SSN as dened earlier. Enter the credit here.
If line 2 is zero, You can’t take the credit.
Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.
44
Need more information or forms? Visit IRS.gov.
Page 45 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
B
Worksheet —2023 EIC—Line 27
STOP
Keep for Your Records
Use this worksheet if you answered “Yes” to Step 5, question 2.
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
1a.
2.
3.
1a
Enter the amount from Schedule SE, Part I, line 3.
Subtract line 1d from line 1c.
Don’t include on these lines any statutory employee income, any net prot from services performed as a
notary public, any amount exempt from self-employment tax as the result of the ling and approval of Form
4029 or Form 4361, or any other amounts exempt from self-employment tax.
Yes. If you want the IRS to gure your credit, see Credit gured by the IRS, earlier. If you want to
gure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
Part 3
Part 1
Part 2
Self-Employed,
Members of the
Clergy, and
People With
Church Employee
Income Filing
Schedule SE
Self-Employed
NOT Required
To File
Schedule SE
Statutory Employees
Filing Schedule C
If you are married ling a joint return, include your spouse’s amounts, if any, with yours to gure the amounts to
enter in Parts 1 through 3.
1e
c.
d.
e.
1c
Enter any amount from Schedule SE, Part I, line 4b and line 5a.
1d
Combine lines 1a and 1b.
Enter the amount from Schedule SE, Part I, line 13.
=
=
For example, your
net earnings from
self-employment
were less than $400.
a.
2a
Enter any net farm prot or (loss) from Schedule F, line 34; and
from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
b.
2b
Enter any net prot or (loss) from Schedule C, line 31; and Schedule
K-1 (Form 1065), box 14, code A (other than farming)*.
+
Combine lines 2a and 2b. 2cc. =
Enter the amount from Schedule C, line 1, that you are ling as a
statutory employee.
3
Part 4
All Filers Using
Worksheet B
Note. If line 4b
includes income on
which you should
have paid self-
employment tax but
didn’t, we may
reduce your credit by
the amount of
self-employment tax
not paid.
4a. Enter your earned income from Step 5.
4b
b.
Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
5. If you have:
No. You can’t take the credit. Enter “No” on the dotted line next to Form 1040 or
1040-SR, line 27.
* If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter
your name and social security number on Schedule SE and attach it to your return.
If line 4b is zero or less, You can’t take the credit. Enter “No” on the dotted line next to Form 1040
or 1040-SR, line 27.
4a
STOP
b.
1b
+
–
3 or more qualifying children who have valid SSNs, is line 4b less than $56,838 ($63,398 if married
ling jointly)?
●
2 qualifying children who have valid SSNs, is line 4b less than $52,918 ($59,478 if married ling jointly)?
●
1 qualifying child who has a valid SSN, is line 4b less than $46,560 ($53,120 if married ling jointly)?
●
No qualifying children who have valid SSNs, is line 4b less than $17,640 ($24,210 if married ling jointly)?
●
Need more information or forms? Visit IRS.gov.
45
Page 46 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
BWorksheet —2023 EIC—Line 27—Continued
Skip line 10; enter the amount from line 7 on line 11.Yes.
STOP
6.
7.
8.
9.
10.
6Enter your total earned income from Part 4, line 4b.
Look up the amount on line 6 above in the EIC Table to nd
the credit. Be sure you use the correct column for your ling status and
the number of qualifying children you have who have a valid SSN. Enter
the credit here.
Enter the amount from Form 1040 or 1040-SR,
line 11.
Are the amounts on lines 8 and 6 the same?
Go to line 10.No.
If you have:
Leave line 10 blank; enter the amount from line 7 on line 11.Yes.
No. Look up the amount on line 8 in the EIC Table to nd the
credit. Be sure you use the correct column for your ling status
and the number of qualifying children you have who have a valid
SSN. Enter the credit here.
8
11
Part 5
Part 7
All Filers Using
Worksheet B
Your Earned
Income Credit
7
If line 7 is zero, You can’t take the credit.
Enter “No” on the dotted line next to Form 1040 or 1040-SR, line 27.
No qualifying children who have a valid SSN, is the amount on line 8
less than $9,800 ($16,370 if married ling jointly)?
1 or more qualifying children who have a valid SSN, is the amount on
line 8 less than $21,560 ($28,120 if married ling jointly)?
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.
10
This is your earned income credit.
Reminder—
If you have a qualifying child, complete and attach Schedule EIC.
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must le, earlier, to find out if you must file Form
8862 to take the credit for 2023.
Part 6
Filers Who
Answered
“No” on
Line 9
CAUTION
11.
●
●
1040
1040-SR
or
Enter this amount on
Form 1040 or 1040-SR,
line 27.
EIC
1040 or
1040-SR
Keep for Your Records
46
Need more information or forms? Visit IRS.gov.
2023 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
At least
2
Your credit is—
1
And your filing status is—
0
If the amount you are
looking up from the
worksheet is—
Single, head of household, or
qualifying surviving spouse and
the number of children you have is—
2,400
2,450
2,450
2,500
3
1,091
1,114
But less
than
186 825 970
189 842 990
1. To find your credit, read down
the “At least - But less than”
columns and find the line that
includes the amount you were told
to look up from your EIC
Worksheet.
2. Then, go to the column that
includes your filing status and the
number of qualifying children you
have who have valid SSNs as
defined earlier. Enter the credit from
that column on your EIC Worksheet.
Example. If your filing status is
single, you have one qualifying
child who has a valid SSN, and the
amount you are looking up from
your EIC Worksheet is $2,455, you
would enter $842.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
1 50 2 9 10 11 2 9 10 11
50 100 6 26 30 34 6 26 30 34
100 150 10 43 50 56 10 43 50 56
150 200 13 60 70 79 13 60 70 79
200 250 17 77 90 101 17 77 90 101
250 300 21 94 110 124 21 94 110 124
300 350 25 111 130 146 25 111 130 146
350 400 29 128 150 169 29 128 150 169
400 450 33 145 170 191 33 145 170 191
450 500 36 162 190 214 36 162 190 214
500 550 40 179 210 236 40 179 210 236
550 600 44 196 230 259 44 196 230 259
600 650 48 213 250 281 48 213 250 281
650 700 52 230 270 304 52 230 270 304
700 750 55 247 290 326 55 247 290 326
750 800 59 264 310 349 59 264 310 349
800 850 63 281 330 371 63 281 330 371
850 900 67 298 350 394 67 298 350 394
900 950 71 315 370 416 71 315 370 416
950 1,000 75 332 390 439 75 332 390 439
1,000 1,050 78 349 410 461 78 349 410 461
1,050 1,100 82 366 430 484 82 366 430 484
1,100 1,150 86 383 450 506 86 383 450 506
1,150 1,200 90 400 470 529 90 400 470 529
1,200 1,250 94 417 490 551 94 417 490 551
1,250 1,300 98 434 510 574 98 434 510 574
1,300 1,350 101 451 530 596 101 451 530 596
1,350 1,400 105 468 550 619 105 468 550 619
1,400 1,450 109 485 570 641 109 485 570 641
1,450 1,500 113 502 590 664 113 502 590 664
1,500 1,550 117 519 610 686 117 519 610 686
1,550 1,600 120 536 630 709 120 536 630 709
1,600 1,650 124 553 650 731 124 553 650 731
1,650 1,700 128 570 670 754 128 570 670 754
1,700 1,750 132 587 690 776 132 587 690 776
1,750 1,800 136 604 710 799 136 604 710 799
1,800 1,850 140 621 730 821 140 621 730 821
1,850 1,900 143 638 750 844 143 638 750 844
1,900 1,950 147 655 770 866 147 655 770 866
1,950 2,000 151 672 790 889 151 672 790 889
2,000 2,050 155 689 810 911 155 689 810 911
2,050 2,100 159 706 830 934 159 706 830 934
2,100 2,150 163 723 850 956 163 723 850 956
2,150 2,200 166 740 870 979 166 740 870 979
2,200 2,250 170 757 890 1,001 170 757 890 1,001
2,250 2,300 174 774 910 1,024 174 774 910 1,024
2,300 2,350 178 791 930 1,046 178 791 930 1,046
2,350 2,400 182 808 950 1,069 182 808 950 1,069
2,400 2,450 186 825 970 1,091 186 825 970 1,091
2,450 2,500 189 842 990 1,114 189 842 990 1,114
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271
2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
Page 47 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
(Continued)
Need more information or forms? Visit IRS.gov.
47
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959
6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981
6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004
6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026
6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049
6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071
6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094
6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116
6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139
7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161
7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184
7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206
7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229
7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251
7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274
7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296
7,350 7,400 564 2,508 2,950 3,319 564 2,508 2,950 3,319
7,400 7,450 568 2,525 2,970 3,341 568 2,525 2,970 3,341
7,450 7,500 572 2,542 2,990 3,364 572 2,542 2,990 3,364
7,500 7,550 576 2,559 3,010 3,386 576 2,559 3,010 3,386
7,550 7,600 579 2,576 3,030 3,409 579 2,576 3,030 3,409
7,600 7,650 583 2,593 3,050 3,431 583 2,593 3,050 3,431
7,650 7,700 587 2,610 3,070 3,454 587 2,610 3,070 3,454
7,700 7,750 591 2,627 3,090 3,476 591 2,627 3,090 3,476
7,750 7,800 595 2,644 3,110 3,499 595 2,644 3,110 3,499
7,800 7,850 600 2,661 3,130 3,521 600 2,661 3,130 3,521
7,850 7,900 600 2,678 3,150 3,544 600 2,678 3,150 3,544
7,900 7,950 600 2,695 3,170 3,566 600 2,695 3,170 3,566
7,950 8,000 600 2,712 3,190 3,589 600 2,712 3,190 3,589
8,000 8,050 600 2,729 3,210 3,611 600 2,729 3,210 3,611
8,050 8,100 600 2,746 3,230 3,634 600 2,746 3,230 3,634
8,100 8,150 600 2,763 3,250 3,656 600 2,763 3,250 3,656
8,150 8,200 600 2,780 3,270 3,679 600 2,780 3,270 3,679
8,200 8,250 600 2,797 3,290 3,701 600 2,797 3,290 3,701
8,250 8,300 600 2,814 3,310 3,724 600 2,814 3,310 3,724
8,300 8,350 600 2,831 3,330 3,746 600 2,831 3,330 3,746
8,350 8,400 600 2,848 3,350 3,769 600 2,848 3,350 3,769
8,400 8,450 600 2,865 3,370 3,791 600 2,865 3,370 3,791
8,450 8,500 600 2,882 3,390 3,814 600 2,882 3,390 3,814
8,500 8,550 600 2,899 3,410 3,836 600 2,899 3,410 3,836
8,550 8,600 600 2,916 3,430 3,859 600 2,916 3,430 3,859
8,600 8,650 600 2,933 3,450 3,881 600 2,933 3,450 3,881
8,650 8,700 600 2,950 3,470 3,904 600 2,950 3,470 3,904
8,700 8,750 600 2,967 3,490 3,926 600 2,967 3,490 3,926
8,750 8,800 600 2,984 3,510 3,949 600 2,984 3,510 3,949
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
8,800 8,850 600 3,001 3,530 3,971 600 3,001 3,530 3,971
8,850 8,900 600 3,018 3,550 3,994 600 3,018 3,550 3,994
8,900 8,950 600 3,035 3,570 4,016 600 3,035 3,570 4,016
8,950 9,000 600 3,052 3,590 4,039 600 3,052 3,590 4,039
9,000 9,050 600 3,069 3,610 4,061 600 3,069 3,610 4,061
9,050 9,100 600 3,086 3,630 4,084 600 3,086 3,630 4,084
9,100 9,150 600 3,103 3,650 4,106 600 3,103 3,650 4,106
9,150 9,200 600 3,120 3,670 4,129 600 3,120 3,670 4,129
9,200 9,250 600 3,137 3,690 4,151 600 3,137 3,690 4,151
9,250 9,300 600 3,154 3,710 4,174 600 3,154 3,710 4,174
9,300 9,350 600 3,171 3,730 4,196 600 3,171 3,730 4,196
9,350 9,400 600 3,188 3,750 4,219 600 3,188 3,750 4,219
9,400 9,450 600 3,205 3,770 4,241 600 3,205 3,770 4,241
9,450 9,500 600 3,222 3,790 4,264 600 3,222 3,790 4,264
9,500 9,550 600 3,239 3,810 4,286 600 3,239 3,810 4,286
9,550 9,600 600 3,256 3,830 4,309 600 3,256 3,830 4,309
9,600 9,650 600 3,273 3,850 4,331 600 3,273 3,850 4,331
9,650 9,700 600 3,290 3,870 4,354 600 3,290 3,870 4,354
9,700 9,750 600 3,307 3,890 4,376 600 3,307 3,890 4,376
9,750 9,800 600 3,324 3,910 4,399 600 3,324 3,910 4,399
9,800 9,850 598 3,341 3,930 4,421 600 3,341 3,930 4,421
9,850 9,900 594 3,358 3,950 4,444 600 3,358 3,950 4,444
9,900 9,950 590 3,375 3,970 4,466 600 3,375 3,970 4,466
9,950 10,000 586 3,392 3,990 4,489 600 3,392 3,990 4,489
10,000 10,050 583 3,409 4,010 4,511 600 3,409 4,010 4,511
10,050 10,100 579 3,426 4,030 4,534 600 3,426 4,030 4,534
10,100 10,150 575 3,443 4,050 4,556 600 3,443 4,050 4,556
10,150 10,200 571 3,460 4,070 4,579 600 3,460 4,070 4,579
10,200 10,250 567 3,477 4,090 4,601 600 3,477 4,090 4,601
10,250 10,300 563 3,494 4,110 4,624 600 3,494 4,110 4,624
10,300 10,350 560 3,511 4,130 4,646 600 3,511 4,130 4,646
10,350 10,400 556 3,528 4,150 4,669 600 3,528 4,150 4,669
10,400 10,450 552 3,545 4,170 4,691 600 3,545 4,170 4,691
10,450 10,500 548 3,562 4,190 4,714 600 3,562 4,190 4,714
10,500 10,550 544 3,579 4,210 4,736 600 3,579 4,210 4,736
10,550 10,600 540 3,596 4,230 4,759 600 3,596 4,230 4,759
10,600 10,650 537 3,613 4,250 4,781 600 3,613 4,250 4,781
10,650 10,700 533 3,630 4,270 4,804 600 3,630 4,270 4,804
10,700 10,750 529 3,647 4,290 4,826 600 3,647 4,290 4,826
10,750 10,800 525 3,664 4,310 4,849 600 3,664 4,310 4,849
10,800 10,850 521 3,681 4,330 4,871 600 3,681 4,330 4,871
10,850 10,900 518 3,698 4,350 4,894 600 3,698 4,350 4,894
10,900 10,950 514 3,715 4,370 4,916 600 3,715 4,370 4,916
10,950 11,000 510 3,732 4,390 4,939 600 3,732 4,390 4,939
11,000 11,050 506 3,749 4,410 4,961 600 3,749 4,410 4,961
11,050 11,100 502 3,766 4,430 4,984 600 3,766 4,430 4,984
11,100 11,150 498 3,783 4,450 5,006 600 3,783 4,450 5,006
11,150 11,200 495 3,800 4,470 5,029 600 3,800 4,470 5,029
11,200 11,250 491 3,817 4,490 5,051 600 3,817 4,490 5,051
11,250 11,300 487 3,834 4,510 5,074 600 3,834 4,510 5,074
11,300 11,350 483 3,851 4,530 5,096 600 3,851 4,530 5,096
11,350 11,400 479 3,868 4,550 5,119 600 3,868 4,550 5,119
11,400 11,450 475 3,885 4,570 5,141 600 3,885 4,570 5,141
11,450 11,500 472 3,902 4,590 5,164 600 3,902 4,590 5,164
11,500 11,550 468 3,919 4,610 5,186 600 3,919 4,610 5,186
11,550 11,600 464 3,936 4,630 5,209 600 3,936 4,630 5,209
11,600 11,650 460 3,953 4,650 5,231 600 3,953 4,650 5,231
11,650 11,700 456 3,970 4,670 5,254 600 3,970 4,670 5,254
11,700 11,750 452 3,987 4,690 5,276 600 3,987 4,690 5,276
11,750 11,800 449 3,995 4,710 5,299 600 3,995 4,710 5,299
11,800 11,850 445 3,995 4,730 5,321 600 3,995 4,730 5,321
11,850 11,900 441 3,995 4,750 5,344 600 3,995 4,750 5,344
11,900 11,950 437 3,995 4,770 5,366 600 3,995 4,770 5,366
11,950 12,000 433 3,995 4,790 5,389 600 3,995 4,790 5,389
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
Page 48 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
48
Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
12,000 12,050 430 3,995 4,810 5,411 600 3,995 4,810 5,411
12,050 12,100 426 3,995 4,830 5,434 600 3,995 4,830 5,434
12,100 12,150 422 3,995 4,850 5,456 600 3,995 4,850 5,456
12,150 12,200 418 3,995 4,870 5,479 600 3,995 4,870 5,479
12,200 12,250 414 3,995 4,890 5,501 600 3,995 4,890 5,501
12,250 12,300 410 3,995 4,910 5,524 600 3,995 4,910 5,524
12,300 12,350 407 3,995 4,930 5,546 600 3,995 4,930 5,546
12,350 12,400 403 3,995 4,950 5,569 600 3,995 4,950 5,569
12,400 12,450 399 3,995 4,970 5,591 600 3,995 4,970 5,591
12,450 12,500 395 3,995 4,990 5,614 600 3,995 4,990 5,614
12,500 12,550 391 3,995 5,010 5,636 600 3,995 5,010 5,636
12,550 12,600 387 3,995 5,030 5,659 600 3,995 5,030 5,659
12,600 12,650 384 3,995 5,050 5,681 600 3,995 5,050 5,681
12,650 12,700 380 3,995 5,070 5,704 600 3,995 5,070 5,704
12,700 12,750 376 3,995 5,090 5,726 600 3,995 5,090 5,726
12,750 12,800 372 3,995 5,110 5,749 600 3,995 5,110 5,749
12,800 12,850 368 3,995 5,130 5,771 600 3,995 5,130 5,771
12,850 12,900 365 3,995 5,150 5,794 600 3,995 5,150 5,794
12,900 12,950 361 3,995 5,170 5,816 600 3,995 5,170 5,816
12,950 13,000 357 3,995 5,190 5,839 600 3,995 5,190 5,839
13,000 13,050 353 3,995 5,210 5,861 600 3,995 5,210 5,861
13,050 13,100 349 3,995 5,230 5,884 600 3,995 5,230 5,884
13,100 13,150 345 3,995 5,250 5,906 600 3,995 5,250 5,906
13,150 13,200 342 3,995 5,270 5,929 600 3,995 5,270 5,929
13,200 13,250 338 3,995 5,290 5,951 600 3,995 5,290 5,951
13,250 13,300 334 3,995 5,310 5,974 600 3,995 5,310 5,974
13,300 13,350 330 3,995 5,330 5,996 600 3,995 5,330 5,996
13,350 13,400 326 3,995 5,350 6,019 600 3,995 5,350 6,019
13,400 13,450 322 3,995 5,370 6,041 600 3,995 5,370 6,041
13,450 13,500 319 3,995 5,390 6,064 600 3,995 5,390 6,064
13,500 13,550 315 3,995 5,410 6,086 600 3,995 5,410 6,086
13,550 13,600 311 3,995 5,430 6,109 600 3,995 5,430 6,109
13,600 13,650 307 3,995 5,450 6,131 600 3,995 5,450 6,131
13,650 13,700 303 3,995 5,470 6,154 600 3,995 5,470 6,154
13,700 13,750 299 3,995 5,490 6,176 600 3,995 5,490 6,176
13,750 13,800 296 3,995 5,510 6,199 600 3,995 5,510 6,199
13,800 13,850 292 3,995 5,530 6,221 600 3,995 5,530 6,221
13,850 13,900 288 3,995 5,550 6,244 600 3,995 5,550 6,244
13,900 13,950 284 3,995 5,570 6,266 600 3,995 5,570 6,266
13,950 14,000 280 3,995 5,590 6,289 600 3,995 5,590 6,289
14,000 14,050 277 3,995 5,610 6,311 600 3,995 5,610 6,311
14,050 14,100 273 3,995 5,630 6,334 600 3,995 5,630 6,334
14,100 14,150 269 3,995 5,650 6,356 600 3,995 5,650 6,356
14,150 14,200 265 3,995 5,670 6,379 600 3,995 5,670 6,379
14,200 14,250 261 3,995 5,690 6,401 600 3,995 5,690 6,401
14,250 14,300 257 3,995 5,710 6,424 600 3,995 5,710 6,424
14,300 14,350 254 3,995 5,730 6,446 600 3,995 5,730 6,446
14,350 14,400 250 3,995 5,750 6,469 600 3,995 5,750 6,469
14,400 14,450 246 3,995 5,770 6,491 600 3,995 5,770 6,491
14,450 14,500 242 3,995 5,790 6,514 600 3,995 5,790 6,514
14,500 14,550 238 3,995 5,810 6,536 600 3,995 5,810 6,536
14,550 14,600 234 3,995 5,830 6,559 600 3,995 5,830 6,559
14,600 14,650 231 3,995 5,850 6,581 600 3,995 5,850 6,581
14,650 14,700 227 3,995 5,870 6,604 600 3,995 5,870 6,604
14,700 14,750 223 3,995 5,890 6,626 600 3,995 5,890 6,626
14,750 14,800 219 3,995 5,910 6,649 600 3,995 5,910 6,649
14,800 14,850 215 3,995 5,930 6,671 600 3,995 5,930 6,671
14,850 14,900 212 3,995 5,950 6,694 600 3,995 5,950 6,694
14,900 14,950 208 3,995 5,970 6,716 600 3,995 5,970 6,716
14,950 15,000 204 3,995 5,990 6,739 600 3,995 5,990 6,739
15,000 15,050 200 3,995 6,010 6,761 600 3,995 6,010 6,761
15,050 15,100 196 3,995 6,030 6,784 600 3,995 6,030 6,784
15,100 15,150 192 3,995 6,050 6,806 600 3,995 6,050 6,806
15,150 15,200 189 3,995 6,070 6,829 600 3,995 6,070 6,829
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
15,200 15,250 185 3,995 6,090 6,851 600 3,995 6,090 6,851
15,250 15,300 181 3,995 6,110 6,874 600 3,995 6,110 6,874
15,300 15,350 177 3,995 6,130 6,896 600 3,995 6,130 6,896
15,350 15,400 173 3,995 6,150 6,919 600 3,995 6,150 6,919
15,400 15,450 169 3,995 6,170 6,941 600 3,995 6,170 6,941
15,450 15,500 166 3,995 6,190 6,964 600 3,995 6,190 6,964
15,500 15,550 162 3,995 6,210 6,986 600 3,995 6,210 6,986
15,550 15,600 158 3,995 6,230 7,009 600 3,995 6,230 7,009
15,600 15,650 154 3,995 6,250 7,031 600 3,995 6,250 7,031
15,650 15,700 150 3,995 6,270 7,054 600 3,995 6,270 7,054
15,700 15,750 146 3,995 6,290 7,076 600 3,995 6,290 7,076
15,750 15,800 143 3,995 6,310 7,099 600 3,995 6,310 7,099
15,800 15,850 139 3,995 6,330 7,121 600 3,995 6,330 7,121
15,850 15,900 135 3,995 6,350 7,144 600 3,995 6,350 7,144
15,900 15,950 131 3,995 6,370 7,166 600 3,995 6,370 7,166
15,950 16,000 127 3,995 6,390 7,189 600 3,995 6,390 7,189
16,000 16,050 124 3,995 6,410 7,211 600 3,995 6,410 7,211
16,050 16,100 120 3,995 6,430 7,234 600 3,995 6,430 7,234
16,100 16,150 116 3,995 6,450 7,256 600 3,995 6,450 7,256
16,150 16,200 112 3,995 6,470 7,279 600 3,995 6,470 7,279
16,200 16,250 108 3,995 6,490 7,301 600 3,995 6,490 7,301
16,250 16,300 104 3,995 6,510 7,324 600 3,995 6,510 7,324
16,300 16,350 101 3,995 6,530 7,346 600 3,995 6,530 7,346
16,350 16,400 97 3,995 6,550 7,369 600 3,995 6,550 7,369
16,400 16,450 93 3,995 6,570 7,391 596 3,995 6,570 7,391
16,450 16,500 89 3,995 6,590 7,414 592 3,995 6,590 7,414
16,500 16,550 85 3,995 6,604 7,430 588 3,995 6,604 7,430
16,550 16,600 81 3,995 6,604 7,430 584 3,995 6,604 7,430
16,600 16,650 78 3,995 6,604 7,430 580 3,995 6,604 7,430
16,650 16,700 74 3,995 6,604 7,430 576 3,995 6,604 7,430
16,700 16,750 70 3,995 6,604 7,430 573 3,995 6,604 7,430
16,750 16,800 66 3,995 6,604 7,430 569 3,995 6,604 7,430
16,800 16,850 62 3,995 6,604 7,430 565 3,995 6,604 7,430
16,850 16,900 59 3,995 6,604 7,430 561 3,995 6,604 7,430
16,900 16,950 55 3,995 6,604 7,430 557 3,995 6,604 7,430
16,950 17,000 51 3,995 6,604 7,430 553 3,995 6,604 7,430
17,000 17,050 47 3,995 6,604 7,430 550 3,995 6,604 7,430
17,050 17,100 43 3,995 6,604 7,430 546 3,995 6,604 7,430
17,100 17,150 39 3,995 6,604 7,430 542 3,995 6,604 7,430
17,150 17,200 36 3,995 6,604 7,430 538 3,995 6,604 7,430
17,200 17,250 32 3,995 6,604 7,430 534 3,995 6,604 7,430
17,250 17,300 28 3,995 6,604 7,430 531 3,995 6,604 7,430
17,300 17,350 24 3,995 6,604 7,430 527 3,995 6,604 7,430
17,350 17,400 20 3,995 6,604 7,430 523 3,995 6,604 7,430
17,400 17,450 16 3,995 6,604 7,430 519 3,995 6,604 7,430
17,450 17,500 13 3,995 6,604 7,430 515 3,995 6,604 7,430
17,500 17,550 9 3,995 6,604 7,430 511 3,995 6,604 7,430
17,550 17,600 5 3,995 6,604 7,430 508 3,995 6,604 7,430
17,600 17,650 * 3,995 6,604 7,430 504 3,995 6,604 7,430
17,650 17,700 0 3,995 6,604 7,430 500 3,995 6,604 7,430
17,700 17,750 0 3,995 6,604 7,430 496 3,995 6,604 7,430
17,750 17,800 0 3,995 6,604 7,430 492 3,995 6,604 7,430
17,800 17,850 0 3,995 6,604 7,430 488 3,995 6,604 7,430
17,850 17,900 0 3,995 6,604 7,430 485 3,995 6,604 7,430
17,900 17,950 0 3,995 6,604 7,430 481 3,995 6,604 7,430
17,950 18,000 0 3,995 6,604 7,430 477 3,995 6,604 7,430
18,000 18,050 0 3,995 6,604 7,430 473 3,995 6,604 7,430
18,050 18,100 0 3,995 6,604 7,430 469 3,995 6,604 7,430
18,100 18,150 0 3,995 6,604 7,430 466 3,995 6,604 7,430
18,150 18,200 0 3,995 6,604 7,430 462 3,995 6,604 7,430
18,200 18,250 0 3,995 6,604 7,430 458 3,995 6,604 7,430
18,250 18,300 0 3,995 6,604 7,430 454 3,995 6,604 7,430
18,300 18,350 0 3,995 6,604 7,430 450 3,995 6,604 7,430
18,350 18,400 0 3,995 6,604 7,430 446 3,995 6,604 7,430
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $17,600 but less than $17,640, and you have no qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $17,640 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.
Page 49 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov.
49
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
18,400 18,450 0 3,995 6,604 7,430 443 3,995 6,604 7,430
18,450 18,500 0 3,995 6,604 7,430 439 3,995 6,604 7,430
18,500 18,550 0 3,995 6,604 7,430 435 3,995 6,604 7,430
18,550 18,600 0 3,995 6,604 7,430 431 3,995 6,604 7,430
18,600 18,650 0 3,995 6,604 7,430 427 3,995 6,604 7,430
18,650 18,700 0 3,995 6,604 7,430 423 3,995 6,604 7,430
18,700 18,750 0 3,995 6,604 7,430 420 3,995 6,604 7,430
18,750 18,800 0 3,995 6,604 7,430 416 3,995 6,604 7,430
18,800 18,850 0 3,995 6,604 7,430 412 3,995 6,604 7,430
18,850 18,900 0 3,995 6,604 7,430 408 3,995 6,604 7,430
18,900 18,950 0 3,995 6,604 7,430 404 3,995 6,604 7,430
18,950 19,000 0 3,995 6,604 7,430 400 3,995 6,604 7,430
19,000 19,050 0 3,995 6,604 7,430 397 3,995 6,604 7,430
19,050 19,100 0 3,995 6,604 7,430 393 3,995 6,604 7,430
19,100 19,150 0 3,995 6,604 7,430 389 3,995 6,604 7,430
19,150 19,200 0 3,995 6,604 7,430 385 3,995 6,604 7,430
19,200 19,250 0 3,995 6,604 7,430 381 3,995 6,604 7,430
19,250 19,300 0 3,995 6,604 7,430 378 3,995 6,604 7,430
19,300 19,350 0 3,995 6,604 7,430 374 3,995 6,604 7,430
19,350 19,400 0 3,995 6,604 7,430 370 3,995 6,604 7,430
19,400 19,450 0 3,995 6,604 7,430 366 3,995 6,604 7,430
19,450 19,500 0 3,995 6,604 7,430 362 3,995 6,604 7,430
19,500 19,550 0 3,995 6,604 7,430 358 3,995 6,604 7,430
19,550 19,600 0 3,995 6,604 7,430 355 3,995 6,604 7,430
19,600 19,650 0 3,995 6,604 7,430 351 3,995 6,604 7,430
19,650 19,700 0 3,995 6,604 7,430 347 3,995 6,604 7,430
19,700 19,750 0 3,995 6,604 7,430 343 3,995 6,604 7,430
19,750 19,800 0 3,995 6,604 7,430 339 3,995 6,604 7,430
19,800 19,850 0 3,995 6,604 7,430 335 3,995 6,604 7,430
19,850 19,900 0 3,995 6,604 7,430 332 3,995 6,604 7,430
19,900 19,950 0 3,995 6,604 7,430 328 3,995 6,604 7,430
19,950 20,000 0 3,995 6,604 7,430 324 3,995 6,604 7,430
20,000 20,050 0 3,995 6,604 7,430 320 3,995 6,604 7,430
20,050 20,100 0 3,995 6,604 7,430 316 3,995 6,604 7,430
20,100 20,150 0 3,995 6,604 7,430 313 3,995 6,604 7,430
20,150 20,200 0 3,995 6,604 7,430 309 3,995 6,604 7,430
20,200 20,250 0 3,995 6,604 7,430 305 3,995 6,604 7,430
20,250 20,300 0 3,995 6,604 7,430 301 3,995 6,604 7,430
20,300 20,350 0 3,995 6,604 7,430 297 3,995 6,604 7,430
20,350 20,400 0 3,995 6,604 7,430 293 3,995 6,604 7,430
20,400 20,450 0 3,995 6,604 7,430 290 3,995 6,604 7,430
20,450 20,500 0 3,995 6,604 7,430 286 3,995 6,604 7,430
20,500 20,550 0 3,995 6,604 7,430 282 3,995 6,604 7,430
20,550 20,600 0 3,995 6,604 7,430 278 3,995 6,604 7,430
20,600 20,650 0 3,995 6,604 7,430 274 3,995 6,604 7,430
20,650 20,700 0 3,995 6,604 7,430 270 3,995 6,604 7,430
20,700 20,750 0 3,995 6,604 7,430 267 3,995 6,604 7,430
20,750 20,800 0 3,995 6,604 7,430 263 3,995 6,604 7,430
20,800 20,850 0 3,995 6,604 7,430 259 3,995 6,604 7,430
20,850 20,900 0 3,995 6,604 7,430 255 3,995 6,604 7,430
20,900 20,950 0 3,995 6,604 7,430 251 3,995 6,604 7,430
20,950 21,000 0 3,995 6,604 7,430 247 3,995 6,604 7,430
21,000 21,050 0 3,995 6,604 7,430 244 3,995 6,604 7,430
21,050 21,100 0 3,995 6,604 7,430 240 3,995 6,604 7,430
21,100 21,150 0 3,995 6,604 7,430 236 3,995 6,604 7,430
21,150 21,200 0 3,995 6,604 7,430 232 3,995 6,604 7,430
21,200 21,250 0 3,995 6,604 7,430 228 3,995 6,604 7,430
21,250 21,300 0 3,995 6,604 7,430 225 3,995 6,604 7,430
21,300 21,350 0 3,995 6,604 7,430 221 3,995 6,604 7,430
21,350 21,400 0 3,995 6,604 7,430 217 3,995 6,604 7,430
21,400 21,450 0 3,995 6,604 7,430 213 3,995 6,604 7,430
21,450 21,500 0 3,995 6,604 7,430 209 3,995 6,604 7,430
21,500 21,550 0 3,995 6,604 7,430 205 3,995 6,604 7,430
21,550 21,600 0 3,995 6,604 7,430 202 3,995 6,604 7,430
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
21,600 21,650 0 3,985 6,590 7,416 198 3,995 6,604 7,430
21,650 21,700 0 3,977 6,580 7,405 194 3,995 6,604 7,430
21,700 21,750 0 3,969 6,569 7,395 190 3,995 6,604 7,430
21,750 21,800 0 3,961 6,559 7,384 186 3,995 6,604 7,430
21,800 21,850 0 3,953 6,548 7,374 182 3,995 6,604 7,430
21,850 21,900 0 3,945 6,538 7,363 179 3,995 6,604 7,430
21,900 21,950 0 3,937 6,527 7,353 175 3,995 6,604 7,430
21,950 22,000 0 3,929 6,517 7,342 171 3,995 6,604 7,430
22,000 22,050 0 3,921 6,506 7,332 167 3,995 6,604 7,430
22,050 22,100 0 3,913 6,496 7,321 163 3,995 6,604 7,430
22,100 22,150 0 3,905 6,485 7,311 160 3,995 6,604 7,430
22,150 22,200 0 3,897 6,474 7,300 156 3,995 6,604 7,430
22,200 22,250 0 3,889 6,464 7,289 152 3,995 6,604 7,430
22,250 22,300 0 3,881 6,453 7,279 148 3,995 6,604 7,430
22,300 22,350 0 3,873 6,443 7,268 144 3,995 6,604 7,430
22,350 22,400 0 3,865 6,432 7,258 140 3,995 6,604 7,430
22,400 22,450 0 3,857 6,422 7,247 137 3,995 6,604 7,430
22,450 22,500 0 3,849 6,411 7,237 133 3,995 6,604 7,430
22,500 22,550 0 3,841 6,401 7,226 129 3,995 6,604 7,430
22,550 22,600 0 3,833 6,390 7,216 125 3,995 6,604 7,430
22,600 22,650 0 3,825 6,380 7,205 121 3,995 6,604 7,430
22,650 22,700 0 3,817 6,369 7,195 117 3,995 6,604 7,430
22,700 22,750 0 3,809 6,359 7,184 114 3,995 6,604 7,430
22,750 22,800 0 3,801 6,348 7,174 110 3,995 6,604 7,430
22,800 22,850 0 3,793 6,338 7,163 106 3,995 6,604 7,430
22,850 22,900 0 3,785 6,327 7,153 102 3,995 6,604 7,430
22,900 22,950 0 3,777 6,317 7,142 98 3,995 6,604 7,430
22,950 23,000 0 3,769 6,306 7,132 94 3,995 6,604 7,430
23,000 23,050 0 3,761 6,295 7,121 91 3,995 6,604 7,430
23,050 23,100 0 3,753 6,285 7,110 87 3,995 6,604 7,430
23,100 23,150 0 3,745 6,274 7,100 83 3,995 6,604 7,430
23,150 23,200 0 3,737 6,264 7,089 79 3,995 6,604 7,430
23,200 23,250 0 3,729 6,253 7,079 75 3,995 6,604 7,430
23,250 23,300 0 3,721 6,243 7,068 72 3,995 6,604 7,430
23,300 23,350 0 3,713 6,232 7,058 68 3,995 6,604 7,430
23,350 23,400 0 3,705 6,222 7,047 64 3,995 6,604 7,430
23,400 23,450 0 3,697 6,211 7,037 60 3,995 6,604 7,430
23,450 23,500 0 3,689 6,201 7,026 56 3,995 6,604 7,430
23,500 23,550 0 3,681 6,190 7,016 52 3,995 6,604 7,430
23,550 23,600 0 3,673 6,180 7,005 49 3,995 6,604 7,430
23,600 23,650 0 3,665 6,169 6,995 45 3,995 6,604 7,430
23,650 23,700 0 3,657 6,159 6,984 41 3,995 6,604 7,430
23,700 23,750 0 3,649 6,148 6,974 37 3,995 6,604 7,430
23,750 23,800 0 3,641 6,138 6,963 33 3,995 6,604 7,430
23,800 23,850 0 3,633 6,127 6,952 29 3,995 6,604 7,430
23,850 23,900 0 3,625 6,116 6,942 26 3,995 6,604 7,430
23,900 23,950 0 3,617 6,106 6,931 22 3,995 6,604 7,430
23,950 24,000 0 3,609 6,095 6,921 18 3,995 6,604 7,430
24,000 24,050 0 3,601 6,085 6,910 14 3,995 6,604 7,430
24,050 24,100 0 3,593 6,074 6,900 10 3,995 6,604 7,430
24,100 24,150 0 3,585 6,064 6,889 7 3,995 6,604 7,430
24,150 24,200 0 3,577 6,053 6,879 3 3,995 6,604 7,430
24,200 24,250 0 3,569 6,043 6,868 * 3,995 6,604 7,430
24,250 24,300 0 3,561 6,032 6,858 0 3,995 6,604 7,430
24,300 24,350 0 3,553 6,022 6,847 0 3,995 6,604 7,430
24,350 24,400 0 3,545 6,011 6,837 0 3,995 6,604 7,430
24,400 24,450 0 3,537 6,001 6,826 0 3,995 6,604 7,430
24,450 24,500 0 3,529 5,990 6,816 0 3,995 6,604 7,430
24,500 24,550 0 3,521 5,980 6,805 0 3,995 6,604 7,430
24,550 24,600 0 3,513 5,969 6,795 0 3,995 6,604 7,430
24,600 24,650 0 3,505 5,959 6,784 0 3,995 6,604 7,430
24,650 24,700 0 3,497 5,948 6,773 0 3,995 6,604 7,430
24,700 24,750 0 3,489 5,937 6,763 0 3,995 6,604 7,430
24,750 24,800 0 3,481 5,927 6,752 0 3,995 6,604 7,430
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $24,200 but less than $24,210, and you have no qualifying children who have valid
SSNs, your credit is $0.
If the amount you are looking up from the worksheet is at least $24,210 or more, and you have no qualifying children who have valid SSNs, you can’t
take the credit.
Page 50 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
50
Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
24,800 24,850 0 3,473 5,916 6,742 0 3,995 6,604 7,430
24,850 24,900 0 3,465 5,906 6,731 0 3,995 6,604 7,430
24,900 24,950 0 3,457 5,895 6,721 0 3,995 6,604 7,430
24,950 25,000 0 3,449 5,885 6,710 0 3,995 6,604 7,430
25,000 25,050 0 3,441 5,874 6,700 0 3,995 6,604 7,430
25,050 25,100 0 3,433 5,864 6,689 0 3,995 6,604 7,430
25,100 25,150 0 3,425 5,853 6,679 0 3,995 6,604 7,430
25,150 25,200 0 3,417 5,843 6,668 0 3,995 6,604 7,430
25,200 25,250 0 3,409 5,832 6,658 0 3,995 6,604 7,430
25,250 25,300 0 3,401 5,822 6,647 0 3,995 6,604 7,430
25,300 25,350 0 3,393 5,811 6,637 0 3,995 6,604 7,430
25,350 25,400 0 3,385 5,801 6,626 0 3,995 6,604 7,430
25,400 25,450 0 3,377 5,790 6,616 0 3,995 6,604 7,430
25,450 25,500 0 3,369 5,780 6,605 0 3,995 6,604 7,430
25,500 25,550 0 3,361 5,769 6,594 0 3,995 6,604 7,430
25,550 25,600 0 3,353 5,758 6,584 0 3,995 6,604 7,430
25,600 25,650 0 3,345 5,748 6,573 0 3,995 6,604 7,430
25,650 25,700 0 3,337 5,737 6,563 0 3,995 6,604 7,430
25,700 25,750 0 3,329 5,727 6,552 0 3,995 6,604 7,430
25,750 25,800 0 3,321 5,716 6,542 0 3,995 6,604 7,430
25,800 25,850 0 3,313 5,706 6,531 0 3,995 6,604 7,430
25,850 25,900 0 3,305 5,695 6,521 0 3,995 6,604 7,430
25,900 25,950 0 3,297 5,685 6,510 0 3,995 6,604 7,430
25,950 26,000 0 3,289 5,674 6,500 0 3,995 6,604 7,430
26,000 26,050 0 3,281 5,664 6,489 0 3,995 6,604 7,430
26,050 26,100 0 3,274 5,653 6,479 0 3,995 6,604 7,430
26,100 26,150 0 3,266 5,643 6,468 0 3,995 6,604 7,430
26,150 26,200 0 3,258 5,632 6,458 0 3,995 6,604 7,430
26,200 26,250 0 3,250 5,622 6,447 0 3,995 6,604 7,430
26,250 26,300 0 3,242 5,611 6,437 0 3,995 6,604 7,430
26,300 26,350 0 3,234 5,600 6,426 0 3,995 6,604 7,430
26,350 26,400 0 3,226 5,590 6,415 0 3,995 6,604 7,430
26,400 26,450 0 3,218 5,579 6,405 0 3,995 6,604 7,430
26,450 26,500 0 3,210 5,569 6,394 0 3,995 6,604 7,430
26,500 26,550 0 3,202 5,558 6,384 0 3,995 6,604 7,430
26,550 26,600 0 3,194 5,548 6,373 0 3,995 6,604 7,430
26,600 26,650 0 3,186 5,537 6,363 0 3,995 6,604 7,430
26,650 26,700 0 3,178 5,527 6,352 0 3,995 6,604 7,430
26,700 26,750 0 3,170 5,516 6,342 0 3,995 6,604 7,430
26,750 26,800 0 3,162 5,506 6,331 0 3,995 6,604 7,430
26,800 26,850 0 3,154 5,495 6,321 0 3,995 6,604 7,430
26,850 26,900 0 3,146 5,485 6,310 0 3,995 6,604 7,430
26,900 26,950 0 3,138 5,474 6,300 0 3,995 6,604 7,430
26,950 27,000 0 3,130 5,464 6,289 0 3,995 6,604 7,430
27,000 27,050 0 3,122 5,453 6,279 0 3,995 6,604 7,430
27,050 27,100 0 3,114 5,443 6,268 0 3,995 6,604 7,430
27,100 27,150 0 3,106 5,432 6,258 0 3,995 6,604 7,430
27,150 27,200 0 3,098 5,421 6,247 0 3,995 6,604 7,430
27,200 27,250 0 3,090 5,411 6,236 0 3,995 6,604 7,430
27,250 27,300 0 3,082 5,400 6,226 0 3,995 6,604 7,430
27,300 27,350 0 3,074 5,390 6,215 0 3,995 6,604 7,430
27,350 27,400 0 3,066 5,379 6,205 0 3,995 6,604 7,430
27,400 27,450 0 3,058 5,369 6,194 0 3,995 6,604 7,430
27,450 27,500 0 3,050 5,358 6,184 0 3,995 6,604 7,430
27,500 27,550 0 3,042 5,348 6,173 0 3,995 6,604 7,430
27,550 27,600 0 3,034 5,337 6,163 0 3,995 6,604 7,430
27,600 27,650 0 3,026 5,327 6,152 0 3,995 6,604 7,430
27,650 27,700 0 3,018 5,316 6,142 0 3,995 6,604 7,430
27,700 27,750 0 3,010 5,306 6,131 0 3,995 6,604 7,430
27,750 27,800 0 3,002 5,295 6,121 0 3,995 6,604 7,430
27,800 27,850 0 2,994 5,285 6,110 0 3,995 6,604 7,430
27,850 27,900 0 2,986 5,274 6,100 0 3,995 6,604 7,430
27,900 27,950 0 2,978 5,264 6,089 0 3,995 6,604 7,430
27,950 28,000 0 2,970 5,253 6,079 0 3,995 6,604 7,430
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
28,000 28,050 0 2,962 5,242 6,068 0 3,995 6,604 7,430
28,050 28,100 0 2,954 5,232 6,057 0 3,995 6,604 7,430
28,100 28,150 0 2,946 5,221 6,047 0 3,995 6,604 7,430
28,150 28,200 0 2,938 5,211 6,036 0 3,986 6,592 7,418
28,200 28,250 0 2,930 5,200 6,026 0 3,978 6,582 7,407
28,250 28,300 0 2,922 5,190 6,015 0 3,970 6,571 7,397
28,300 28,350 0 2,914 5,179 6,005 0 3,962 6,561 7,386
28,350 28,400 0 2,906 5,169 5,994 0 3,954 6,550 7,376
28,400 28,450 0 2,898 5,158 5,984 0 3,946 6,540 7,365
28,450 28,500 0 2,890 5,148 5,973 0 3,938 6,529 7,355
28,500 28,550 0 2,882 5,137 5,963 0 3,930 6,519 7,344
28,550 28,600 0 2,874 5,127 5,952 0 3,922 6,508 7,334
28,600 28,650 0 2,866 5,116 5,942 0 3,914 6,498 7,323
28,650 28,700 0 2,858 5,106 5,931 0 3,906 6,487 7,313
28,700 28,750 0 2,850 5,095 5,921 0 3,898 6,477 7,302
28,750 28,800 0 2,842 5,085 5,910 0 3,890 6,466 7,292
28,800 28,850 0 2,834 5,074 5,899 0 3,882 6,456 7,281
28,850 28,900 0 2,826 5,063 5,889 0 3,874 6,445 7,270
28,900 28,950 0 2,818 5,053 5,878 0 3,866 6,434 7,260
28,950 29,000 0 2,810 5,042 5,868 0 3,858 6,424 7,249
29,000 29,050 0 2,802 5,032 5,857 0 3,850 6,413 7,239
29,050 29,100 0 2,794 5,021 5,847 0 3,842 6,403 7,228
29,100 29,150 0 2,786 5,011 5,836 0 3,834 6,392 7,218
29,150 29,200 0 2,778 5,000 5,826 0 3,826 6,382 7,207
29,200 29,250 0 2,770 4,990 5,815 0 3,818 6,371 7,197
29,250 29,300 0 2,762 4,979 5,805 0 3,810 6,361 7,186
29,300 29,350 0 2,754 4,969 5,794 0 3,802 6,350 7,176
29,350 29,400 0 2,746 4,958 5,784 0 3,794 6,340 7,165
29,400 29,450 0 2,738 4,948 5,773 0 3,786 6,329 7,155
29,450 29,500 0 2,730 4,937 5,763 0 3,778 6,319 7,144
29,500 29,550 0 2,722 4,927 5,752 0 3,770 6,308 7,134
29,550 29,600 0 2,714 4,916 5,742 0 3,762 6,298 7,123
29,600 29,650 0 2,706 4,906 5,731 0 3,755 6,287 7,113
29,650 29,700 0 2,698 4,895 5,720 0 3,747 6,277 7,102
29,700 29,750 0 2,690 4,884 5,710 0 3,739 6,266 7,091
29,750 29,800 0 2,682 4,874 5,699 0 3,731 6,255 7,081
29,800 29,850 0 2,674 4,863 5,689 0 3,723 6,245 7,070
29,850 29,900 0 2,666 4,853 5,678 0 3,715 6,234 7,060
29,900 29,950 0 2,658 4,842 5,668 0 3,707 6,224 7,049
29,950 30,000 0 2,650 4,832 5,657 0 3,699 6,213 7,039
30,000 30,050 0 2,642 4,821 5,647 0 3,691 6,203 7,028
30,050 30,100 0 2,634 4,811 5,636 0 3,683 6,192 7,018
30,100 30,150 0 2,626 4,800 5,626 0 3,675 6,182 7,007
30,150 30,200 0 2,618 4,790 5,615 0 3,667 6,171 6,997
30,200 30,250 0 2,610 4,779 5,605 0 3,659 6,161 6,986
30,250 30,300 0 2,602 4,769 5,594 0 3,651 6,150 6,976
30,300 30,350 0 2,594 4,758 5,584 0 3,643 6,140 6,965
30,350 30,400 0 2,586 4,748 5,573 0 3,635 6,129 6,955
30,400 30,450 0 2,578 4,737 5,563 0 3,627 6,119 6,944
30,450 30,500 0 2,570 4,727 5,552 0 3,619 6,108 6,934
30,500 30,550 0 2,562 4,716 5,541 0 3,611 6,098 6,923
30,550 30,600 0 2,554 4,705 5,531 0 3,603 6,087 6,912
30,600 30,650 0 2,546 4,695 5,520 0 3,595 6,076 6,902
30,650 30,700 0 2,538 4,684 5,510 0 3,587 6,066 6,891
30,700 30,750 0 2,530 4,674 5,499 0 3,579 6,055 6,881
30,750 30,800 0 2,522 4,663 5,489 0 3,571 6,045 6,870
30,800 30,850 0 2,514 4,653 5,478 0 3,563 6,034 6,860
30,850 30,900 0 2,506 4,642 5,468 0 3,555 6,024 6,849
30,900 30,950 0 2,498 4,632 5,457 0 3,547 6,013 6,839
30,950 31,000 0 2,490 4,621 5,447 0 3,539 6,003 6,828
31,000 31,050 0 2,482 4,611 5,436 0 3,531 5,992 6,818
31,050 31,100 0 2,475 4,600 5,426 0 3,523 5,982 6,807
31,100 31,150 0 2,467 4,590 5,415 0 3,515 5,971 6,797
31,150 31,200 0 2,459 4,579 5,405 0 3,507 5,961 6,786
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
Page 51 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov.
51
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
31,200 31,250 0 2,451 4,569 5,394 0 3,499 5,950 6,776
31,250 31,300 0 2,443 4,558 5,384 0 3,491 5,940 6,765
31,300 31,350 0 2,435 4,547 5,373 0 3,483 5,929 6,755
31,350 31,400 0 2,427 4,537 5,362 0 3,475 5,918 6,744
31,400 31,450 0 2,419 4,526 5,352 0 3,467 5,908 6,733
31,450 31,500 0 2,411 4,516 5,341 0 3,459 5,897 6,723
31,500 31,550 0 2,403 4,505 5,331 0 3,451 5,887 6,712
31,550 31,600 0 2,395 4,495 5,320 0 3,443 5,876 6,702
31,600 31,650 0 2,387 4,484 5,310 0 3,435 5,866 6,691
31,650 31,700 0 2,379 4,474 5,299 0 3,427 5,855 6,681
31,700 31,750 0 2,371 4,463 5,289 0 3,419 5,845 6,670
31,750 31,800 0 2,363 4,453 5,278 0 3,411 5,834 6,660
31,800 31,850 0 2,355 4,442 5,268 0 3,403 5,824 6,649
31,850 31,900 0 2,347 4,432 5,257 0 3,395 5,813 6,639
31,900 31,950 0 2,339 4,421 5,247 0 3,387 5,803 6,628
31,950 32,000 0 2,331 4,411 5,236 0 3,379 5,792 6,618
32,000 32,050 0 2,323 4,400 5,226 0 3,371 5,782 6,607
32,050 32,100 0 2,315 4,390 5,215 0 3,363 5,771 6,597
32,100 32,150 0 2,307 4,379 5,205 0 3,355 5,761 6,586
32,150 32,200 0 2,299 4,368 5,194 0 3,347 5,750 6,576
32,200 32,250 0 2,291 4,358 5,183 0 3,339 5,739 6,565
32,250 32,300 0 2,283 4,347 5,173 0 3,331 5,729 6,554
32,300 32,350 0 2,275 4,337 5,162 0 3,323 5,718 6,544
32,350 32,400 0 2,267 4,326 5,152 0 3,315 5,708 6,533
32,400 32,450 0 2,259 4,316 5,141 0 3,307 5,697 6,523
32,450 32,500 0 2,251 4,305 5,131 0 3,299 5,687 6,512
32,500 32,550 0 2,243 4,295 5,120 0 3,291 5,676 6,502
32,550 32,600 0 2,235 4,284 5,110 0 3,283 5,666 6,491
32,600 32,650 0 2,227 4,274 5,099 0 3,275 5,655 6,481
32,650 32,700 0 2,219 4,263 5,089 0 3,267 5,645 6,470
32,700 32,750 0 2,211 4,253 5,078 0 3,259 5,634 6,460
32,750 32,800 0 2,203 4,242 5,068 0 3,251 5,624 6,449
32,800 32,850 0 2,195 4,232 5,057 0 3,243 5,613 6,439
32,850 32,900 0 2,187 4,221 5,047 0 3,235 5,603 6,428
32,900 32,950 0 2,179 4,211 5,036 0 3,227 5,592 6,418
32,950 33,000 0 2,171 4,200 5,026 0 3,219 5,582 6,407
33,000 33,050 0 2,163 4,189 5,015 0 3,211 5,571 6,397
33,050 33,100 0 2,155 4,179 5,004 0 3,203 5,560 6,386
33,100 33,150 0 2,147 4,168 4,994 0 3,195 5,550 6,375
33,150 33,200 0 2,139 4,158 4,983 0 3,187 5,539 6,365
33,200 33,250 0 2,131 4,147 4,973 0 3,179 5,529 6,354
33,250 33,300 0 2,123 4,137 4,962 0 3,171 5,518 6,344
33,300 33,350 0 2,115 4,126 4,952 0 3,163 5,508 6,333
33,350 33,400 0 2,107 4,116 4,941 0 3,155 5,497 6,323
33,400 33,450 0 2,099 4,105 4,931 0 3,147 5,487 6,312
33,450 33,500 0 2,091 4,095 4,920 0 3,139 5,476 6,302
33,500 33,550 0 2,083 4,084 4,910 0 3,131 5,466 6,291
33,550 33,600 0 2,075 4,074 4,899 0 3,123 5,455 6,281
33,600 33,650 0 2,067 4,063 4,889 0 3,115 5,445 6,270
33,650 33,700 0 2,059 4,053 4,878 0 3,107 5,434 6,260
33,700 33,750 0 2,051 4,042 4,868 0 3,099 5,424 6,249
33,750 33,800 0 2,043 4,032 4,857 0 3,091 5,413 6,239
33,800 33,850 0 2,035 4,021 4,846 0 3,083 5,403 6,228
33,850 33,900 0 2,027 4,010 4,836 0 3,075 5,392 6,217
33,900 33,950 0 2,019 4,000 4,825 0 3,067 5,381 6,207
33,950 34,000 0 2,011 3,989 4,815 0 3,059 5,371 6,196
34,000 34,050 0 2,003 3,979 4,804 0 3,051 5,360 6,186
34,050 34,100 0 1,995 3,968 4,794 0 3,043 5,350 6,175
34,100 34,150 0 1,987 3,958 4,783 0 3,035 5,339 6,165
34,150 34,200 0 1,979 3,947 4,773 0 3,027 5,329 6,154
34,200 34,250 0 1,971 3,937 4,762 0 3,019 5,318 6,144
34,250 34,300 0 1,963 3,926 4,752 0 3,011 5,308 6,133
34,300 34,350 0 1,955 3,916 4,741 0 3,003 5,297 6,123
34,350 34,400 0 1,947 3,905 4,731 0 2,995 5,287 6,112
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
34,400 34,450 0 1,939 3,895 4,720 0 2,987 5,276 6,102
34,450 34,500 0 1,931 3,884 4,710 0 2,979 5,266 6,091
34,500 34,550 0 1,923 3,874 4,699 0 2,971 5,255 6,081
34,550 34,600 0 1,915 3,863 4,689 0 2,963 5,245 6,070
34,600 34,650 0 1,907 3,853 4,678 0 2,956 5,234 6,060
34,650 34,700 0 1,899 3,842 4,667 0 2,948 5,224 6,049
34,700 34,750 0 1,891 3,831 4,657 0 2,940 5,213 6,038
34,750 34,800 0 1,883 3,821 4,646 0 2,932 5,202 6,028
34,800 34,850 0 1,875 3,810 4,636 0 2,924 5,192 6,017
34,850 34,900 0 1,867 3,800 4,625 0 2,916 5,181 6,007
34,900 34,950 0 1,859 3,789 4,615 0 2,908 5,171 5,996
34,950 35,000 0 1,851 3,779 4,604 0 2,900 5,160 5,986
35,000 35,050 0 1,843 3,768 4,594 0 2,892 5,150 5,975
35,050 35,100 0 1,835 3,758 4,583 0 2,884 5,139 5,965
35,100 35,150 0 1,827 3,747 4,573 0 2,876 5,129 5,954
35,150 35,200 0 1,819 3,737 4,562 0 2,868 5,118 5,944
35,200 35,250 0 1,811 3,726 4,552 0 2,860 5,108 5,933
35,250 35,300 0 1,803 3,716 4,541 0 2,852 5,097 5,923
35,300 35,350 0 1,795 3,705 4,531 0 2,844 5,087 5,912
35,350 35,400 0 1,787 3,695 4,520 0 2,836 5,076 5,902
35,400 35,450 0 1,779 3,684 4,510 0 2,828 5,066 5,891
35,450 35,500 0 1,771 3,674 4,499 0 2,820 5,055 5,881
35,500 35,550 0 1,763 3,663 4,488 0 2,812 5,045 5,870
35,550 35,600 0 1,755 3,652 4,478 0 2,804 5,034 5,859
35,600 35,650 0 1,747 3,642 4,467 0 2,796 5,023 5,849
35,650 35,700 0 1,739 3,631 4,457 0 2,788 5,013 5,838
35,700 35,750 0 1,731 3,621 4,446 0 2,780 5,002 5,828
35,750 35,800 0 1,723 3,610 4,436 0 2,772 4,992 5,817
35,800 35,850 0 1,715 3,600 4,425 0 2,764 4,981 5,807
35,850 35,900 0 1,707 3,589 4,415 0 2,756 4,971 5,796
35,900 35,950 0 1,699 3,579 4,404 0 2,748 4,960 5,786
35,950 36,000 0 1,691 3,568 4,394 0 2,740 4,950 5,775
36,000 36,050 0 1,683 3,558 4,383 0 2,732 4,939 5,765
36,050 36,100 0 1,676 3,547 4,373 0 2,724 4,929 5,754
36,100 36,150 0 1,668 3,537 4,362 0 2,716 4,918 5,744
36,150 36,200 0 1,660 3,526 4,352 0 2,708 4,908 5,733
36,200 36,250 0 1,652 3,516 4,341 0 2,700 4,897 5,723
36,250 36,300 0 1,644 3,505 4,331 0 2,692 4,887 5,712
36,300 36,350 0 1,636 3,494 4,320 0 2,684 4,876 5,702
36,350 36,400 0 1,628 3,484 4,309 0 2,676 4,865 5,691
36,400 36,450 0 1,620 3,473 4,299 0 2,668 4,855 5,680
36,450 36,500 0 1,612 3,463 4,288 0 2,660 4,844 5,670
36,500 36,550 0 1,604 3,452 4,278 0 2,652 4,834 5,659
36,550 36,600 0 1,596 3,442 4,267 0 2,644 4,823 5,649
36,600 36,650 0 1,588 3,431 4,257 0 2,636 4,813 5,638
36,650 36,700 0 1,580 3,421 4,246 0 2,628 4,802 5,628
36,700 36,750 0 1,572 3,410 4,236 0 2,620 4,792 5,617
36,750 36,800 0 1,564 3,400 4,225 0 2,612 4,781 5,607
36,800 36,850 0 1,556 3,389 4,215 0 2,604 4,771 5,596
36,850 36,900 0 1,548 3,379 4,204 0 2,596 4,760 5,586
36,900 36,950 0 1,540 3,368 4,194 0 2,588 4,750 5,575
36,950 37,000 0 1,532 3,358 4,183 0 2,580 4,739 5,565
37,000 37,050 0 1,524 3,347 4,173 0 2,572 4,729 5,554
37,050 37,100 0 1,516 3,337 4,162 0 2,564 4,718 5,544
37,100 37,150 0 1,508 3,326 4,152 0 2,556 4,708 5,533
37,150 37,200 0 1,500 3,315 4,141 0 2,548 4,697 5,523
37,200 37,250 0 1,492 3,305 4,130 0 2,540 4,686 5,512
37,250 37,300 0 1,484 3,294 4,120 0 2,532 4,676 5,501
37,300 37,350 0 1,476 3,284 4,109 0 2,524 4,665 5,491
37,350 37,400 0 1,468 3,273 4,099 0 2,516 4,655 5,480
37,400 37,450 0 1,460 3,263 4,088 0 2,508 4,644 5,470
37,450 37,500 0 1,452 3,252 4,078 0 2,500 4,634 5,459
37,500 37,550 0 1,444 3,242 4,067 0 2,492 4,623 5,449
37,550 37,600 0 1,436 3,231 4,057 0 2,484 4,613 5,438
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
Page 52 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
52
Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
37,600 37,650 0 1,428 3,221 4,046 0 2,476 4,602 5,428
37,650 37,700 0 1,420 3,210 4,036 0 2,468 4,592 5,417
37,700 37,750 0 1,412 3,200 4,025 0 2,460 4,581 5,407
37,750 37,800 0 1,404 3,189 4,015 0 2,452 4,571 5,396
37,800 37,850 0 1,396 3,179 4,004 0 2,444 4,560 5,386
37,850 37,900 0 1,388 3,168 3,994 0 2,436 4,550 5,375
37,900 37,950 0 1,380 3,158 3,983 0 2,428 4,539 5,365
37,950 38,000 0 1,372 3,147 3,973 0 2,420 4,529 5,354
38,000 38,050 0 1,364 3,136 3,962 0 2,412 4,518 5,344
38,050 38,100 0 1,356 3,126 3,951 0 2,404 4,507 5,333
38,100 38,150 0 1,348 3,115 3,941 0 2,396 4,497 5,322
38,150 38,200 0 1,340 3,105 3,930 0 2,388 4,486 5,312
38,200 38,250 0 1,332 3,094 3,920 0 2,380 4,476 5,301
38,250 38,300 0 1,324 3,084 3,909 0 2,372 4,465 5,291
38,300 38,350 0 1,316 3,073 3,899 0 2,364 4,455 5,280
38,350 38,400 0 1,308 3,063 3,888 0 2,356 4,444 5,270
38,400 38,450 0 1,300 3,052 3,878 0 2,348 4,434 5,259
38,450 38,500 0 1,292 3,042 3,867 0 2,340 4,423 5,249
38,500 38,550 0 1,284 3,031 3,857 0 2,332 4,413 5,238
38,550 38,600 0 1,276 3,021 3,846 0 2,324 4,402 5,228
38,600 38,650 0 1,268 3,010 3,836 0 2,316 4,392 5,217
38,650 38,700 0 1,260 3,000 3,825 0 2,308 4,381 5,207
38,700 38,750 0 1,252 2,989 3,815 0 2,300 4,371 5,196
38,750 38,800 0 1,244 2,979 3,804 0 2,292 4,360 5,186
38,800 38,850 0 1,236 2,968 3,793 0 2,284 4,350 5,175
38,850 38,900 0 1,228 2,957 3,783 0 2,276 4,339 5,164
38,900 38,950 0 1,220 2,947 3,772 0 2,268 4,328 5,154
38,950 39,000 0 1,212 2,936 3,762 0 2,260 4,318 5,143
39,000 39,050 0 1,204 2,926 3,751 0 2,252 4,307 5,133
39,050 39,100 0 1,196 2,915 3,741 0 2,244 4,297 5,122
39,100 39,150 0 1,188 2,905 3,730 0 2,236 4,286 5,112
39,150 39,200 0 1,180 2,894 3,720 0 2,228 4,276 5,101
39,200 39,250 0 1,172 2,884 3,709 0 2,220 4,265 5,091
39,250 39,300 0 1,164 2,873 3,699 0 2,212 4,255 5,080
39,300 39,350 0 1,156 2,863 3,688 0 2,204 4,244 5,070
39,350 39,400 0 1,148 2,852 3,678 0 2,196 4,234 5,059
39,400 39,450 0 1,140 2,842 3,667 0 2,188 4,223 5,049
39,450 39,500 0 1,132 2,831 3,657 0 2,180 4,213 5,038
39,500 39,550 0 1,124 2,821 3,646 0 2,172 4,202 5,028
39,550 39,600 0 1,116 2,810 3,636 0 2,164 4,192 5,017
39,600 39,650 0 1,108 2,800 3,625 0 2,157 4,181 5,007
39,650 39,700 0 1,100 2,789 3,614 0 2,149 4,171 4,996
39,700 39,750 0 1,092 2,778 3,604 0 2,141 4,160 4,985
39,750 39,800 0 1,084 2,768 3,593 0 2,133 4,149 4,975
39,800 39,850 0 1,076 2,757 3,583 0 2,125 4,139 4,964
39,850 39,900 0 1,068 2,747 3,572 0 2,117 4,128 4,954
39,900 39,950 0 1,060 2,736 3,562 0 2,109 4,118 4,943
39,950 40,000 0 1,052 2,726 3,551 0 2,101 4,107 4,933
40,000 40,050 0 1,044 2,715 3,541 0 2,093 4,097 4,922
40,050 40,100 0 1,036 2,705 3,530 0 2,085 4,086 4,912
40,100 40,150 0 1,028 2,694 3,520 0 2,077 4,076 4,901
40,150 40,200 0 1,020 2,684 3,509 0 2,069 4,065 4,891
40,200 40,250 0 1,012 2,673 3,499 0 2,061 4,055 4,880
40,250 40,300 0 1,004 2,663 3,488 0 2,053 4,044 4,870
40,300 40,350 0 996 2,652 3,478 0 2,045 4,034 4,859
40,350 40,400 0 988 2,642 3,467 0 2,037 4,023 4,849
40,400 40,450 0 980 2,631 3,457 0 2,029 4,013 4,838
40,450 40,500 0 972 2,621 3,446 0 2,021 4,002 4,828
40,500 40,550 0 964 2,610 3,435 0 2,013 3,992 4,817
40,550 40,600 0 956 2,599 3,425 0 2,005 3,981 4,806
40,600 40,650 0 948 2,589 3,414 0 1,997 3,970 4,796
40,650 40,700 0 940 2,578 3,404 0 1,989 3,960 4,785
40,700 40,750 0 932 2,568 3,393 0 1,981 3,949 4,775
40,750 40,800 0 924 2,557 3,383 0 1,973 3,939 4,764
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
40,800 40,850 0 916 2,547 3,372 0 1,965 3,928 4,754
40,850 40,900 0 908 2,536 3,362 0 1,957 3,918 4,743
40,900 40,950 0 900 2,526 3,351 0 1,949 3,907 4,733
40,950 41,000 0 892 2,515 3,341 0 1,941 3,897 4,722
41,000 41,050 0 884 2,505 3,330 0 1,933 3,886 4,712
41,050 41,100 0 877 2,494 3,320 0 1,925 3,876 4,701
41,100 41,150 0 869 2,484 3,309 0 1,917 3,865 4,691
41,150 41,200 0 861 2,473 3,299 0 1,909 3,855 4,680
41,200 41,250 0 853 2,463 3,288 0 1,901 3,844 4,670
41,250 41,300 0 845 2,452 3,278 0 1,893 3,834 4,659
41,300 41,350 0 837 2,441 3,267 0 1,885 3,823 4,649
41,350 41,400 0 829 2,431 3,256 0 1,877 3,812 4,638
41,400 41,450 0 821 2,420 3,246 0 1,869 3,802 4,627
41,450 41,500 0 813 2,410 3,235 0 1,861 3,791 4,617
41,500 41,550 0 805 2,399 3,225 0 1,853 3,781 4,606
41,550 41,600 0 797 2,389 3,214 0 1,845 3,770 4,596
41,600 41,650 0 789 2,378 3,204 0 1,837 3,760 4,585
41,650 41,700 0 781 2,368 3,193 0 1,829 3,749 4,575
41,700 41,750 0 773 2,357 3,183 0 1,821 3,739 4,564
41,750 41,800 0 765 2,347 3,172 0 1,813 3,728 4,554
41,800 41,850 0 757 2,336 3,162 0 1,805 3,718 4,543
41,850 41,900 0 749 2,326 3,151 0 1,797 3,707 4,533
41,900 41,950 0 741 2,315 3,141 0 1,789 3,697 4,522
41,950 42,000 0 733 2,305 3,130 0 1,781 3,686 4,512
42,000 42,050 0 725 2,294 3,120 0 1,773 3,676 4,501
42,050 42,100 0 717 2,284 3,109 0 1,765 3,665 4,491
42,100 42,150 0 709 2,273 3,099 0 1,757 3,655 4,480
42,150 42,200 0 701 2,262 3,088 0 1,749 3,644 4,470
42,200 42,250 0 693 2,252 3,077 0 1,741 3,633 4,459
42,250 42,300 0 685 2,241 3,067 0 1,733 3,623 4,448
42,300 42,350 0 677 2,231 3,056 0 1,725 3,612 4,438
42,350 42,400 0 669 2,220 3,046 0 1,717 3,602 4,427
42,400 42,450 0 661 2,210 3,035 0 1,709 3,591 4,417
42,450 42,500 0 653 2,199 3,025 0 1,701 3,581 4,406
42,500 42,550 0 645 2,189 3,014 0 1,693 3,570 4,396
42,550 42,600 0 637 2,178 3,004 0 1,685 3,560 4,385
42,600 42,650 0 629 2,168 2,993 0 1,677 3,549 4,375
42,650 42,700 0 621 2,157 2,983 0 1,669 3,539 4,364
42,700 42,750 0 613 2,147 2,972 0 1,661 3,528 4,354
42,750 42,800 0 605 2,136 2,962 0 1,653 3,518 4,343
42,800 42,850 0 597 2,126 2,951 0 1,645 3,507 4,333
42,850 42,900 0 589 2,115 2,941 0 1,637 3,497 4,322
42,900 42,950 0 581 2,105 2,930 0 1,629 3,486 4,312
42,950 43,000 0 573 2,094 2,920 0 1,621 3,476 4,301
43,000 43,050 0 565 2,083 2,909 0 1,613 3,465 4,291
43,050 43,100 0 557 2,073 2,898 0 1,605 3,454 4,280
43,100 43,150 0 549 2,062 2,888 0 1,597 3,444 4,269
43,150 43,200 0 541 2,052 2,877 0 1,589 3,433 4,259
43,200 43,250 0 533 2,041 2,867 0 1,581 3,423 4,248
43,250 43,300 0 525 2,031 2,856 0 1,573 3,412 4,238
43,300 43,350 0 517 2,020 2,846 0 1,565 3,402 4,227
43,350 43,400 0 509 2,010 2,835 0 1,557 3,391 4,217
43,400 43,450 0 501 1,999 2,825 0 1,549 3,381 4,206
43,450 43,500 0 493 1,989 2,814 0 1,541 3,370 4,196
43,500 43,550 0 485 1,978 2,804 0 1,533 3,360 4,185
43,550 43,600 0 477 1,968 2,793 0 1,525 3,349 4,175
43,600 43,650 0 469 1,957 2,783 0 1,517 3,339 4,164
43,650 43,700 0 461 1,947 2,772 0 1,509 3,328 4,154
43,700 43,750 0 453 1,936 2,762 0 1,501 3,318 4,143
43,750 43,800 0 445 1,926 2,751 0 1,493 3,307 4,133
43,800 43,850 0 437 1,915 2,740 0 1,485 3,297 4,122
43,850 43,900 0 429 1,904 2,730 0 1,477 3,286 4,111
43,900 43,950 0 421 1,894 2,719 0 1,469 3,275 4,101
43,950 44,000 0 413 1,883 2,709 0 1,461 3,265 4,090
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
Page 53 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov.
53
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
44,000 44,050 0 405 1,873 2,698 0 1,453 3,254 4,080
44,050 44,100 0 397 1,862 2,688 0 1,445 3,244 4,069
44,100 44,150 0 389 1,852 2,677 0 1,437 3,233 4,059
44,150 44,200 0 381 1,841 2,667 0 1,429 3,223 4,048
44,200 44,250 0 373 1,831 2,656 0 1,421 3,212 4,038
44,250 44,300 0 365 1,820 2,646 0 1,413 3,202 4,027
44,300 44,350 0 357 1,810 2,635 0 1,405 3,191 4,017
44,350 44,400 0 349 1,799 2,625 0 1,397 3,181 4,006
44,400 44,450 0 341 1,789 2,614 0 1,389 3,170 3,996
44,450 44,500 0 333 1,778 2,604 0 1,381 3,160 3,985
44,500 44,550 0 325 1,768 2,593 0 1,373 3,149 3,975
44,550 44,600 0 317 1,757 2,583 0 1,365 3,139 3,964
44,600 44,650 0 309 1,747 2,572 0 1,358 3,128 3,954
44,650 44,700 0 301 1,736 2,561 0 1,350 3,118 3,943
44,700 44,750 0 293 1,725 2,551 0 1,342 3,107 3,932
44,750 44,800 0 285 1,715 2,540 0 1,334 3,096 3,922
44,800 44,850 0 277 1,704 2,530 0 1,326 3,086 3,911
44,850 44,900 0 269 1,694 2,519 0 1,318 3,075 3,901
44,900 44,950 0 261 1,683 2,509 0 1,310 3,065 3,890
44,950 45,000 0 253 1,673 2,498 0 1,302 3,054 3,880
45,000 45,050 0 245 1,662 2,488 0 1,294 3,044 3,869
45,050 45,100 0 237 1,652 2,477 0 1,286 3,033 3,859
45,100 45,150 0 229 1,641 2,467 0 1,278 3,023 3,848
45,150 45,200 0 221 1,631 2,456 0 1,270 3,012 3,838
45,200 45,250 0 213 1,620 2,446 0 1,262 3,002 3,827
45,250 45,300 0 205 1,610 2,435 0 1,254 2,991 3,817
45,300 45,350 0 197 1,599 2,425 0 1,246 2,981 3,806
45,350 45,400 0 189 1,589 2,414 0 1,238 2,970 3,796
45,400 45,450 0 181 1,578 2,404 0 1,230 2,960 3,785
45,450 45,500 0 173 1,568 2,393 0 1,222 2,949 3,775
45,500 45,550 0 165 1,557 2,382 0 1,214 2,939 3,764
45,550 45,600 0 157 1,546 2,372 0 1,206 2,928 3,753
45,600 45,650 0 149 1,536 2,361 0 1,198 2,917 3,743
45,650 45,700 0 141 1,525 2,351 0 1,190 2,907 3,732
45,700 45,750 0 133 1,515 2,340 0 1,182 2,896 3,722
45,750 45,800 0 125 1,504 2,330 0 1,174 2,886 3,711
45,800 45,850 0 117 1,494 2,319 0 1,166 2,875 3,701
45,850 45,900 0 109 1,483 2,309 0 1,158 2,865 3,690
45,900 45,950 0 101 1,473 2,298 0 1,150 2,854 3,680
45,950 46,000 0 93 1,462 2,288 0 1,142 2,844 3,669
46,000 46,050 0 85 1,452 2,277 0 1,134 2,833 3,659
46,050 46,100 0 78 1,441 2,267 0 1,126 2,823 3,648
46,100 46,150 0 70 1,431 2,256 0 1,118 2,812 3,638
46,150 46,200 0 62 1,420 2,246 0 1,110 2,802 3,627
46,200 46,250 0 54 1,410 2,235 0 1,102 2,791 3,617
46,250 46,300 0 46 1,399 2,225 0 1,094 2,781 3,606
46,300 46,350 0 38 1,388 2,214 0 1,086 2,770 3,596
46,350 46,400 0 30 1,378 2,203 0 1,078 2,759 3,585
46,400 46,450 0 22 1,367 2,193 0 1,070 2,749 3,574
46,450 46,500 0 14 1,357 2,182 0 1,062 2,738 3,564
46,500 46,550 0 6 1,346 2,172 0 1,054 2,728 3,553
46,550 46,600 0 * 1,336 2,161 0 1,046 2,717 3,543
46,600 46,650 0 0 1,325 2,151 0 1,038 2,707 3,532
46,650 46,700 0 0 1,315 2,140 0 1,030 2,696 3,522
46,700 46,750 0 0 1,304 2,130 0 1,022 2,686 3,511
46,750 46,800 0 0 1,294 2,119 0 1,014 2,675 3,501
46,800 46,850 0 0 1,283 2,109 0 1,006 2,665 3,490
46,850 46,900 0 0 1,273 2,098 0 998 2,654 3,480
46,900 46,950 0 0 1,262 2,088 0 990 2,644 3,469
46,950 47,000 0 0 1,252 2,077 0 982 2,633 3,459
47,000 47,050 0 0 1,241 2,067 0 974 2,623 3,448
47,050 47,100 0 0 1,231 2,056 0 966 2,612 3,438
47,100 47,150 0 0 1,220 2,046 0 958 2,602 3,427
47,150 47,200 0 0 1,209 2,035 0 950 2,591 3,417
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
47,200 47,250 0 0 1,199 2,024 0 942 2,580 3,406
47,250 47,300 0 0 1,188 2,014 0 934 2,570 3,395
47,300 47,350 0 0 1,178 2,003 0 926 2,559 3,385
47,350 47,400 0 0 1,167 1,993 0 918 2,549 3,374
47,400 47,450 0 0 1,157 1,982 0 910 2,538 3,364
47,450 47,500 0 0 1,146 1,972 0 902 2,528 3,353
47,500 47,550 0 0 1,136 1,961 0 894 2,517 3,343
47,550 47,600 0 0 1,125 1,951 0 886 2,507 3,332
47,600 47,650 0 0 1,115 1,940 0 878 2,496 3,322
47,650 47,700 0 0 1,104 1,930 0 870 2,486 3,311
47,700 47,750 0 0 1,094 1,919 0 862 2,475 3,301
47,750 47,800 0 0 1,083 1,909 0 854 2,465 3,290
47,800 47,850 0 0 1,073 1,898 0 846 2,454 3,280
47,850 47,900 0 0 1,062 1,888 0 838 2,444 3,269
47,900 47,950 0 0 1,052 1,877 0 830 2,433 3,259
47,950 48,000 0 0 1,041 1,867 0 822 2,423 3,248
48,000 48,050 0 0 1,030 1,856 0 814 2,412 3,238
48,050 48,100 0 0 1,020 1,845 0 806 2,401 3,227
48,100 48,150 0 0 1,009 1,835 0 798 2,391 3,216
48,150 48,200 0 0 999 1,824 0 790 2,380 3,206
48,200 48,250 0 0 988 1,814 0 782 2,370 3,195
48,250 48,300 0 0 978 1,803 0 774 2,359 3,185
48,300 48,350 0 0 967 1,793 0 766 2,349 3,174
48,350 48,400 0 0 957 1,782 0 758 2,338 3,164
48,400 48,450 0 0 946 1,772 0 750 2,328 3,153
48,450 48,500 0 0 936 1,761 0 742 2,317 3,143
48,500 48,550 0 0 925 1,751 0 734 2,307 3,132
48,550 48,600 0 0 915 1,740 0 726 2,296 3,122
48,600 48,650 0 0 904 1,730 0 718 2,286 3,111
48,650 48,700 0 0 894 1,719 0 710 2,275 3,101
48,700 48,750 0 0 883 1,709 0 702 2,265 3,090
48,750 48,800 0 0 873 1,698 0 694 2,254 3,080
48,800 48,850 0 0 862 1,687 0 686 2,244 3,069
48,850 48,900 0 0 851 1,677 0 678 2,233 3,058
48,900 48,950 0 0 841 1,666 0 670 2,222 3,048
48,950 49,000 0 0 830 1,656 0 662 2,212 3,037
49,000 49,050 0 0 820 1,645 0 654 2,201 3,027
49,050 49,100 0 0 809 1,635 0 646 2,191 3,016
49,100 49,150 0 0 799 1,624 0 638 2,180 3,006
49,150 49,200 0 0 788 1,614 0 630 2,170 2,995
49,200 49,250 0 0 778 1,603 0 622 2,159 2,985
49,250 49,300 0 0 767 1,593 0 614 2,149 2,974
49,300 49,350 0 0 757 1,582 0 606 2,138 2,964
49,350 49,400 0 0 746 1,572 0 598 2,128 2,953
49,400 49,450 0 0 736 1,561 0 590 2,117 2,943
49,450 49,500 0 0 725 1,551 0 582 2,107 2,932
49,500 49,550 0 0 715 1,540 0 574 2,096 2,922
49,550 49,600 0 0 704 1,530 0 566 2,086 2,911
49,600 49,650 0 0 694 1,519 0 559 2,075 2,901
49,650 49,700 0 0 683 1,508 0 551 2,065 2,890
49,700 49,750 0 0 672 1,498 0 543 2,054 2,879
49,750 49,800 0 0 662 1,487 0 535 2,043 2,869
49,800 49,850 0 0 651 1,477 0 527 2,033 2,858
49,850 49,900 0 0 641 1,466 0 519 2,022 2,848
49,900 49,950 0 0 630 1,456 0 511 2,012 2,837
49,950 50,000 0 0 620 1,445 0 503 2,001 2,827
50,000 50,050 0 0 609 1,435 0 495 1,991 2,816
50,050 50,100 0 0 599 1,424 0 487 1,980 2,806
50,100 50,150 0 0 588 1,414 0 479 1,970 2,795
50,150 50,200 0 0 578 1,403 0 471 1,959 2,785
50,200 50,250 0 0 567 1,393 0 463 1,949 2,774
50,250 50,300 0 0 557 1,382 0 455 1,938 2,764
50,300 50,350 0 0 546 1,372 0 447 1,928 2,753
50,350 50,400 0 0 536 1,361 0 439 1,917 2,743
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $46,550 but less than $46,560, and you have one qualifying child who has a valid SSN,
your credit is $1.
If the amount you are looking up from the worksheet is $46,560 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.
Page 54 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
54
Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
50,400 50,450 0 0 525 1,351 0 431 1,907 2,732
50,450 50,500 0 0 515 1,340 0 423 1,896 2,722
50,500 50,550 0 0 504 1,329 0 415 1,886 2,711
50,550 50,600 0 0 493 1,319 0 407 1,875 2,700
50,600 50,650 0 0 483 1,308 0 399 1,864 2,690
50,650 50,700 0 0 472 1,298 0 391 1,854 2,679
50,700 50,750 0 0 462 1,287 0 383 1,843 2,669
50,750 50,800 0 0 451 1,277 0 375 1,833 2,658
50,800 50,850 0 0 441 1,266 0 367 1,822 2,648
50,850 50,900 0 0 430 1,256 0 359 1,812 2,637
50,900 50,950 0 0 420 1,245 0 351 1,801 2,627
50,950 51,000 0 0 409 1,235 0 343 1,791 2,616
51,000 51,050 0 0 399 1,224 0 335 1,780 2,606
51,050 51,100 0 0 388 1,214 0 327 1,770 2,595
51,100 51,150 0 0 378 1,203 0 319 1,759 2,585
51,150 51,200 0 0 367 1,193 0 311 1,749 2,574
51,200 51,250 0 0 357 1,182 0 303 1,738 2,564
51,250 51,300 0 0 346 1,172 0 295 1,728 2,553
51,300 51,350 0 0 335 1,161 0 287 1,717 2,543
51,350 51,400 0 0 325 1,150 0 279 1,706 2,532
51,400 51,450 0 0 314 1,140 0 271 1,696 2,521
51,450 51,500 0 0 304 1,129 0 263 1,685 2,511
51,500 51,550 0 0 293 1,119 0 255 1,675 2,500
51,550 51,600 0 0 283 1,108 0 247 1,664 2,490
51,600 51,650 0 0 272 1,098 0 239 1,654 2,479
51,650 51,700 0 0 262 1,087 0 231 1,643 2,469
51,700 51,750 0 0 251 1,077 0 223 1,633 2,458
51,750 51,800 0 0 241 1,066 0 215 1,622 2,448
51,800 51,850 0 0 230 1,056 0 207 1,612 2,437
51,850 51,900 0 0 220 1,045 0 199 1,601 2,427
51,900 51,950 0 0 209 1,035 0 191 1,591 2,416
51,950 52,000 0 0 199 1,024 0 183 1,580 2,406
52,000 52,050 0 0 188 1,014 0 175 1,570 2,395
52,050 52,100 0 0 178 1,003 0 167 1,559 2,385
52,100 52,150 0 0 167 993 0 159 1,549 2,374
52,150 52,200 0 0 156 982 0 151 1,538 2,364
52,200 52,250 0 0 146 971 0 143 1,527 2,353
52,250 52,300 0 0 135 961 0 135 1,517 2,342
52,300 52,350 0 0 125 950 0 127 1,506 2,332
52,350 52,400 0 0 114 940 0 119 1,496 2,321
52,400 52,450 0 0 104 929 0 111 1,485 2,311
52,450 52,500 0 0 93 919 0 103 1,475 2,300
52,500 52,550 0 0 83 908 0 95 1,464 2,290
52,550 52,600 0 0 72 898 0 87 1,454 2,279
52,600 52,650 0 0 62 887 0 79 1,443 2,269
52,650 52,700 0 0 51 877 0 71 1,433 2,258
52,700 52,750 0 0 41 866 0 63 1,422 2,248
52,750 52,800 0 0 30 856 0 55 1,412 2,237
52,800 52,850 0 0 20 845 0 47 1,401 2,227
52,850 52,900 0 0 9 835 0 39 1,391 2,216
52,900 52,950 0 0 * 824 0 31 1,380 2,206
52,950 53,000 0 0 0 814 0 23 1,370 2,195
53,000 53,050 0 0 0 803 0 15 1,359 2,185
53,050 53,100 0 0 0 792 0 7 1,348 2,174
53,100 53,150 0 0 0 782 0 ** 1,338 2,163
53,150 53,200 0 0 0 771 0 0 1,327 2,153
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
53,200 53,250 0 0 0 761 0 0 1,317 2,142
53,250 53,300 0 0 0 750 0 0 1,306 2,132
53,300 53,350 0 0 0 740 0 0 1,296 2,121
53,350 53,400 0 0 0 729 0 0 1,285 2,111
53,400 53,450 0 0 0 719 0 0 1,275 2,100
53,450 53,500 0 0 0 708 0 0 1,264 2,090
53,500 53,550 0 0 0 698 0 0 1,254 2,079
53,550 53,600 0 0 0 687 0 0 1,243 2,069
53,600 53,650 0 0 0 677 0 0 1,233 2,058
53,650 53,700 0 0 0 666 0 0 1,222 2,048
53,700 53,750 0 0 0 656 0 0 1,212 2,037
53,750 53,800 0 0 0 645 0 0 1,201 2,027
53,800 53,850 0 0 0 634 0 0 1,191 2,016
53,850 53,900 0 0 0 624 0 0 1,180 2,005
53,900 53,950 0 0 0 613 0 0 1,169 1,995
53,950 54,000 0 0 0 603 0 0 1,159 1,984
54,000 54,050 0 0 0 592 0 0 1,148 1,974
54,050 54,100 0 0 0 582 0 0 1,138 1,963
54,100 54,150 0 0 0 571 0 0 1,127 1,953
54,150 54,200 0 0 0 561 0 0 1,117 1,942
54,200 54,250 0 0 0 550 0 0 1,106 1,932
54,250 54,300 0 0 0 540 0 0 1,096 1,921
54,300 54,350 0 0 0 529 0 0 1,085 1,911
54,350 54,400 0 0 0 519 0 0 1,075 1,900
54,400 54,450 0 0 0 508 0 0 1,064 1,890
54,450 54,500 0 0 0 498 0 0 1,054 1,879
54,500 54,550 0 0 0 487 0 0 1,043 1,869
54,550 54,600 0 0 0 477 0 0 1,033 1,858
54,600 54,650 0 0 0 466 0 0 1,022 1,848
54,650 54,700 0 0 0 455 0 0 1,012 1,837
54,700 54,750 0 0 0 445 0 0 1,001 1,826
54,750 54,800 0 0 0 434 0 0 990 1,816
54,800 54,850 0 0 0 424 0 0 980 1,805
54,850 54,900 0 0 0 413 0 0 969 1,795
54,900 54,950 0 0 0 403 0 0 959 1,784
54,950 55,000 0 0 0 392 0 0 948 1,774
55,000 55,050 0 0 0 382 0 0 938 1,763
55,050 55,100 0 0 0 371 0 0 927 1,753
55,100 55,150 0 0 0 361 0 0 917 1,742
55,150 55,200 0 0 0 350 0 0 906 1,732
55,200 55,250 0 0 0 340 0 0 896 1,721
55,250 55,300 0 0 0 329 0 0 885 1,711
55,300 55,350 0 0 0 319 0 0 875 1,700
55,350 55,400 0 0 0 308 0 0 864 1,690
55,400 55,450 0 0 0 298 0 0 854 1,679
55,450 55,500 0 0 0 287 0 0 843 1,669
55,500 55,550 0 0 0 276 0 0 833 1,658
55,550 55,600 0 0 0 266 0 0 822 1,647
55,600 55,650 0 0 0 255 0 0 811 1,637
55,650 55,700 0 0 0 245 0 0 801 1,626
55,700 55,750 0 0 0 234 0 0 790 1,616
55,750 55,800 0 0 0 224 0 0 780 1,605
55,800 55,850 0 0 0 213 0 0 769 1,595
55,850 55,900 0 0 0 203 0 0 759 1,584
55,900 55,950 0 0 0 192 0 0 748 1,574
55,950 56,000 0 0 0 182 0 0 738 1,563
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $52,900 but less than $52,918, and you have two qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $52,918 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
**
If the amount you are looking up from the worksheet is at least $53,100 but less than $53,120, and you have one qualifying child who has a valid SSN,
your credit $2.
If the amount you are looking up from the worksheet is $53,120 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.
Page 55 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Need more information or forms? Visit IRS.gov.
55
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
56,000 56,050 0 0 0 171 0 0 727 1,553
56,050 56,100 0 0 0 161 0 0 717 1,542
56,100 56,150 0 0 0 150 0 0 706 1,532
56,150 56,200 0 0 0 140 0 0 696 1,521
56,200 56,250 0 0 0 129 0 0 685 1,511
56,250 56,300 0 0 0 119 0 0 675 1,500
56,300 56,350 0 0 0 108 0 0 664 1,490
56,350 56,400 0 0 0 97 0 0 653 1,479
56,400 56,450 0 0 0 87 0 0 643 1,468
56,450 56,500 0 0 0 76 0 0 632 1,458
56,500 56,550 0 0 0 66 0 0 622 1,447
56,550 56,600 0 0 0 55 0 0 611 1,437
56,600 56,650 0 0 0 45 0 0 601 1,426
56,650 56,700 0 0 0 34 0 0 590 1,416
56,700 56,750 0 0 0 24 0 0 580 1,405
56,750 56,800 0 0 0 13 0 0 569 1,395
56,800 56,850 0 0 0 * 0 0 559 1,384
56,850 56,900 0 0 0 0 0 0 548 1,374
56,900 56,950 0 0 0 0 0 0 538 1,363
56,950 57,000 0 0 0 0 0 0 527 1,353
57,000 57,050 0 0 0 0 0 0 517 1,342
57,050 57,100 0 0 0 0 0 0 506 1,332
57,100 57,150 0 0 0 0 0 0 496 1,321
57,150 57,200 0 0 0 0 0 0 485 1,311
57,200 57,250 0 0 0 0 0 0 474 1,300
57,250 57,300 0 0 0 0 0 0 464 1,289
57,300 57,350 0 0 0 0 0 0 453 1,279
57,350 57,400 0 0 0 0 0 0 443 1,268
57,400 57,450 0 0 0 0 0 0 432 1,258
57,450 57,500 0 0 0 0 0 0 422 1,247
57,500 57,550 0 0 0 0 0 0 411 1,237
57,550 57,600 0 0 0 0 0 0 401 1,226
57,600 57,650 0 0 0 0 0 0 390 1,216
57,650 57,700 0 0 0 0 0 0 380 1,205
57,700 57,750 0 0 0 0 0 0 369 1,195
57,750 57,800 0 0 0 0 0 0 359 1,184
57,800 57,850 0 0 0 0 0 0 348 1,174
57,850 57,900 0 0 0 0 0 0 338 1,163
57,900 57,950 0 0 0 0 0 0 327 1,153
57,950 58,000 0 0 0 0 0 0 317 1,142
58,000 58,050 0 0 0 0 0 0 306 1,132
58,050 58,100 0 0 0 0 0 0 295 1,121
58,100 58,150 0 0 0 0 0 0 285 1,110
58,150 58,200 0 0 0 0 0 0 274 1,100
58,200 58,250 0 0 0 0 0 0 264 1,089
58,250 58,300 0 0 0 0 0 0 253 1,079
58,300 58,350 0 0 0 0 0 0 243 1,068
58,350 58,400 0 0 0 0 0 0 232 1,058
58,400 58,450 0 0 0 0 0 0 222 1,047
58,450 58,500 0 0 0 0 0 0 211 1,037
58,500 58,550 0 0 0 0 0 0 201 1,026
58,550 58,600 0 0 0 0 0 0 190 1,016
58,600 58,650 0 0 0 0 0 0 180 1,005
58,650 58,700 0 0 0 0 0 0 169 995
58,700 58,750 0 0 0 0 0 0 159 984
58,750 58,800 0 0 0 0 0 0 148 974
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
58,800 58,850 0 0 0 0 0 0 138 963
58,850 58,900 0 0 0 0 0 0 127 952
58,900 58,950 0 0 0 0 0 0 116 942
58,950 59,000 0 0 0 0 0 0 106 931
59,000 59,050 0 0 0 0 0 0 95 921
59,050 59,100 0 0 0 0 0 0 85 910
59,100 59,150 0 0 0 0 0 0 74 900
59,150 59,200 0 0 0 0 0 0 64 889
59,200 59,250 0 0 0 0 0 0 53 879
59,250 59,300 0 0 0 0 0 0 43 868
59,300 59,350 0 0 0 0 0 0 32 858
59,350 59,400 0 0 0 0 0 0 22 847
59,400 59,450 0 0 0 0 0 0 11 837
59,450 59,500 0 0 0 0 0 0 ** 826
59,500 59,550 0 0 0 0 0 0 0 816
59,550 59,600 0 0 0 0 0 0 0 805
59,600 59,650 0 0 0 0 0 0 0 795
59,650 59,700 0 0 0 0 0 0 0 784
59,700 59,750 0 0 0 0 0 0 0 773
59,750 59,800 0 0 0 0 0 0 0 763
59,800 59,850 0 0 0 0 0 0 0 752
59,850 59,900 0 0 0 0 0 0 0 742
59,900 59,950 0 0 0 0 0 0 0 731
59,950 60,000 0 0 0 0 0 0 0 721
60,000 60,050 0 0 0 0 0 0 0 710
60,050 60,100 0 0 0 0 0 0 0 700
60,100 60,150 0 0 0 0 0 0 0 689
60,150 60,200 0 0 0 0 0 0 0 679
60,200 60,250 0 0 0 0 0 0 0 668
60,250 60,300 0 0 0 0 0 0 0 658
60,300 60,350 0 0 0 0 0 0 0 647
60,350 60,400 0 0 0 0 0 0 0 637
60,400 60,450 0 0 0 0 0 0 0 626
60,450 60,500 0 0 0 0 0 0 0 616
60,500 60,550 0 0 0 0 0 0 0 605
60,550 60,600 0 0 0 0 0 0 0 594
60,600 60,650 0 0 0 0 0 0 0 584
60,650 60,700 0 0 0 0 0 0 0 573
60,700 60,750 0 0 0 0 0 0 0 563
60,750 60,800 0 0 0 0 0 0 0 552
60,800 60,850 0 0 0 0 0 0 0 542
60,850 60,900 0 0 0 0 0 0 0 531
60,900 60,950 0 0 0 0 0 0 0 521
60,950 61,000 0 0 0 0 0 0 0 510
61,000 61,050 0 0 0 0 0 0 0 500
61,050 61,100 0 0 0 0 0 0 0 489
61,100 61,150 0 0 0 0 0 0 0 479
61,150 61,200 0 0 0 0 0 0 0 468
61,200 61,250 0 0 0 0 0 0 0 458
61,250 61,300 0 0 0 0 0 0 0 447
61,300 61,350 0 0 0 0 0 0 0 437
61,350 61,400 0 0 0 0 0 0 0 426
61,400 61,450 0 0 0 0 0 0 0 415
61,450 61,500 0 0 0 0 0 0 0 405
61,500 61,550 0 0 0 0 0 0 0 394
61,550 61,600 0 0 0 0 0 0 0 384
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $56,800 but less than $56,838, and you have three qualifying children who have valid
SSNs, your credit is $4.
If the amount you are looking up from the worksheet is $56,838 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
**
If the amount you are looking up from the worksheet is at least $59,450 but less than $59,478, and you have two qualifying children who have valid
SSNs, your credit is $3.
If the amount you are looking up from the worksheet is $59,478 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
Page 56 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
56
Need more information or forms? Visit IRS.gov.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
61,600 61,650 0 0 0 0 0 0 0 373
61,650 61,700 0 0 0 0 0 0 0 363
61,700 61,750 0 0 0 0 0 0 0 352
61,750 61,800 0 0 0 0 0 0 0 342
61,800 61,850 0 0 0 0 0 0 0 331
61,850 61,900 0 0 0 0 0 0 0 321
61,900 61,950 0 0 0 0 0 0 0 310
61,950 62,000 0 0 0 0 0 0 0 300
62,000 62,050 0 0 0 0 0 0 0 289
62,050 62,100 0 0 0 0 0 0 0 279
62,100 62,150 0 0 0 0 0 0 0 268
62,150 62,200 0 0 0 0 0 0 0 258
62,200 62,250 0 0 0 0 0 0 0 247
62,250 62,300 0 0 0 0 0 0 0 236
62,300 62,350 0 0 0 0 0 0 0 226
62,350 62,400 0 0 0 0 0 0 0 215
62,400 62,450 0 0 0 0 0 0 0 205
62,450 62,500 0 0 0 0 0 0 0 194
62,500 62,550 0 0 0 0 0 0 0 184
62,550 62,600 0 0 0 0 0 0 0 173
62,600 62,650 0 0 0 0 0 0 0 163
62,650 62,700 0 0 0 0 0 0 0 152
62,700 62,750 0 0 0 0 0 0 0 142
62,750 62,800 0 0 0 0 0 0 0 131
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
62,800 62,850 0 0 0 0 0 0 0 121
62,850 62,900 0 0 0 0 0 0 0 110
62,900 62,950 0 0 0 0 0 0 0 100
62,950 63,000 0 0 0 0 0 0 0 89
63,000 63,050 0 0 0 0 0 0 0 79
63,050 63,100 0 0 0 0 0 0 0 68
63,100 63,150 0 0 0 0 0 0 0 57
63,150 63,200 0 0 0 0 0 0 0 47
63,200 63,250 0 0 0 0 0 0 0 36
63,250 63,300 0 0 0 0 0 0 0 26
63,300 63,350 0 0 0 0 0 0 0 15
63,350 63,400 0 0 0 0 0 0 0 *
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $63,350 but less than $63,398, and you have three qualifying children who have valid
SSNs, your credit is $5.
If the amount you are looking up from the worksheet is $63,398 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
Page 57 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
Need more information or forms? Visit IRS.gov.
57
Page 58 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Line 28
Additional Child Tax Credit
See Schedule 8812 (Form 1040) and its
instructions for information on figuring
and claiming any additional child tax
credit that you may qualify to claim. If
you are claiming the additional child tax
credit, complete Schedule 8812 and at-
tach it to your Form 1040 or 1040-SR.
Form 8862, who must file. You must
file Form 8862 to claim the additional
child tax credit if your child tax credit
(refundable or nonrefundable depending
on the tax year), additional child tax
credit, or credit for other dependents for
a year after 2015 was denied or reduced
for any reason other than a math or cleri-
cal error. Attach a completed Form 8862
to your 2023 return to claim the credit
for 2023. Don't file Form 8862 if you
filed Form 8862 for 2022 and the child
tax credit, additional child tax credit, or
credit for other dependents was allowed
for that year. See Form 8862 and its in-
structions for details.
If you take the additional child
tax credit even though you
aren't eligible and it is deter-
mined that your error is due to reckless
or intentional disregard of the additional
child tax credit rules, you won't be al-
lowed to take the child tax credit, the
credit for other dependents, or the addi-
tional child tax credit for 2 years even if
you’re otherwise eligible to do so. If you
take the additional child tax credit even
though you aren’t eligible and it is later
determined that you fraudulently took
the credit, you won't be allowed to take
the child tax credit, the credit for other
dependents, or the additional child tax
credit for 10 years. You may also have to
pay penalties.
Refunds for returns claiming
the additional child tax credit
can't be issued before mid-Feb-
ruary 2024. This delay applies to the en-
tire refund, not just the portion associ-
ated with the additional child tax credit.
CAUTION
!
TIP
Line 29
American Opportunity
Credit
If you meet the requirements to claim an
education credit (see the instructions for
Schedule 3, line 3), enter on line 29 the
amount, if any, from Form 8863, line 8.
You may be able to increase an educa-
tion 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 fel-
lowships 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 op-
portunity credit if your American oppor-
tunity credit for a year after 2015 was
denied or reduced for any reason other
than a math or clerical error. Attach a
completed Form 8862 to your 2023 re-
turn to claim the credit for 2023. Don't
file Form 8862 if you filed Form 8862
for 2022 and the American opportunity
credit was allowed for that year. See
Form 8862 and its instructions for de-
tails.
If you take the American oppor-
tunity credit even though you
aren't eligible and it is deter-
mined that your error is due to reckless
or intentional disregard of the American
opportunity credit rules, you won't be al-
lowed to take the credit for 2 years even
if you’re otherwise eligible to do so. If
you take the American opportunity cred-
it even though you aren't eligible and it
is determined that you fraudulently took
the credit, you won't be allowed to take
the credit for 10 years. You may also
have to pay penalties.
Line 30
Line 30 has been reserved for future use.
CAUTION
!
Refund
Line 34
Amount Overpaid
If line 34 is under $1, we will send a re-
fund only on written request.
Refund Offset
If you owe past-due federal tax, state in-
come tax, state unemployment compen-
sation debts, child support, spousal sup-
port, 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. Off-
sets 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 ac-
count, file Form 8888. Use Form 8888
to direct deposit your refund (or part of
it) to one or more accounts in your name
at a bank or other financial institution
(such as a mutual fund, brokerage firm,
or credit union) in the United States.
Injured Spouse
If you file a joint return and your spouse
hasn’t paid past-due federal tax, state in-
come tax, state unemployment compen-
sation debts, child support, spousal sup-
port, or a federal nontax debt, such as a
student loan, part or all of the overpay-
ment on line 34 may be used (offset) to
pay the past-due amount. But your part
of the overpayment may be refunded to
you if certain conditions apply and you
complete Form 8379. For details, see
Form 8379.
58
Need more information or forms? Visit IRS.gov.
Page 59 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Lines 35a Through 35d
Amount Refunded to You
If you want to check the status of your
refund, just use the IRS2Go app or go to
IRS.gov/Refunds. See Refund Informa-
tion, later. Information about your re-
fund will generally be available within
24 hours after the IRS receives your
e-filed return, or 4 weeks after you mail
your paper return. If you filed Form
8379 with your return, wait 14 weeks
(11 weeks if you filed electronically).
Have your 2023 tax return handy so you
can enter your social security number,
your filing status, and the exact whole
dollar amount of your refund.
Where's My Refund will provide a
personalized refund date as soon as the
IRS processes your tax return and appro-
ves your refund.
Claiming a refund for a deceased tax-
payer. 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 rep-
resentative, 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 re-
fund you receive can't be counted as in-
come when determining if you or any-
one else is eligible for benefits or
assistance, or how much you or anyone
else can receive, under any federal pro-
gram or under any state or local program
financed in whole or in part with federal
funds. These programs include Tempo-
rary Assistance for Needy Families
(TANF), Medicaid, Supplemental Secur-
ity Income (SSI), and Supplemental Nu-
trition Assistance Program (formerly
food stamps). In addition, when deter-
mining eligibility, the refund can't be
counted as a resource for at least 12
months after you receive it. Check with
your local benefit coordinator to find out
if your refund will affect your benefits.
Simple. Safe. Secure.
DIRECT
DEPOSIT
Fast Refunds! Join the eight in 10 taxpayers
who choose direct deposit—a fast, simple, safe,
secure way to have your refund deposited
automatically to your checking or savings
account, including an individual retirement
arrangement (IRA). See the information about
IRAs, later.
If you want us to directly deposit the
amount shown on line 35a to your
checking, savings, health savings, bro-
kerage or other similar account, includ-
ing an IRA, at a bank or other financial
institution (such as a mutual fund, bro-
kerage firm, or credit union) in the Uni-
ted States:
•
Complete lines 35b through 35d (if
you want your refund deposited to only
one account), or
•
Check the box on line 35a and at-
tach Form 8888 if you want to split the
direct deposit of your refund into more
than one account or use all or part of
your refund to buy paper series I savings
bonds.
If you don’t want your refund directly
deposited to your account, don’t check
the box on line 35a. Draw a line through
the boxes on lines 35b and 35d. We will
send you a check instead.
Account must be in your name. Don’t
request a deposit of your refund to an
account that isn't in your name, such as
your tax return preparer’s account. Al-
though you may owe your tax return
preparer a fee for preparing your return,
don’t have any part of your refund de-
posited into the preparer's account to pay
the fee.
The number of refunds that can be di-
rectly deposited to a single account or
prepaid debit card is limited to three a
year. After this limit is reached, paper
checks will be sent instead. Learn more
at IRS.gov/DepositLimit.
Why Use Direct Deposit?
•
You get your refund faster by di-
rect deposit than you do by check.
•
Payment is more secure. There is
no check that can get lost or stolen.
•
It is more convenient. You don’t
have to make a trip to the bank to depos-
it your check.
•
It saves tax dollars. It costs the
government less to refund by direct de-
posit.
•
It's proven itself. Nearly 98% of
social security and veterans' benefits are
sent electronically using direct deposit.
If you file a joint return and
check the box on line 35a and
attach Form 8888 or fill in
lines 35b through 35d, your spouse may
get at least part of the refund.
IRA. You can have your refund (or part
of it) directly deposited to a traditional
IRA, Roth IRA, or SEP-IRA, but not a
SIMPLE IRA. You must establish the
IRA at a bank or other financial institu-
tion before you request direct deposit.
Make sure your direct deposit will be
accepted. You must also notify the trust-
ee or custodian of your account of the
year to which the deposit is to be applied
(unless the trustee or custodian won't ac-
cept a deposit for 2023). If you don’t,
the trustee or custodian can assume the
deposit is for the year during which you
are filing the return. For example, if you
file your 2023 return during 2024 and
don’t notify the trustee or custodian in
advance, the trustee or custodian can as-
sume the deposit to your IRA is for
2024. If you designate your deposit to be
for 2023, you must verify that the depos-
it 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 contri-
bution for 2023. In that case, you must
file an amended 2023 return and reduce
any IRA deduction and any retirement
savings contributions credit you claim-
ed.
You and your spouse, if filing
jointly, each may be able to
contribute up to $6,500 ($7,500
if age 50 or older at the end of 2023) to
a traditional IRA or Roth IRA for 2023.
You may owe a penalty if your contribu-
tions exceed these limits, and the limits
may be lower depending on your com-
pensation and income. For more infor-
mation on IRA contributions, see Pub.
590-A.
For more information on IRAs, see
Pub. 590-A and Pub. 590-B.
TreasuryDirect
®
. You can request a de-
posit of your refund (or part of it) to a
CAUTION
!
CAUTION
!
Need more information or forms? Visit IRS.gov.
59
Page 60 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
TreasuryDirect
®
online account to buy
U.S. Treasury marketable securities, if
available, and savings bonds. For more
information, go to treasurydirect.gov.
Form 8888. You can have your refund
directly deposited into more than one ac-
count or use it to buy up to $5,000 in pa-
per series I savings bonds. You don’t
need a TreasuryDirect
®
account to do
this. For more information, see the Form
8888 instructions.
Your refund can be split and di-
rectly deposited into up to three
different accounts in your name
on Form 8888.
Line 35a
You can't file Form 8888 to split your
refund into more than one account or
buy paper series I savings bonds if Form
8379, Injured Spouse Allocation, is filed
with your return.
Line 35b
The routing number must be nine digits.
The first two digits must be 01 through
12 or 21 through 32. On the sample
check shown later, the routing number is
250250025. C. and M. Keys would use
that routing number unless their finan-
cial institution instructed them to use a
different routing number for direct de-
posits.
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 ac-
count 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, bro-
kerage account, or other similar account,
ask your financial institution whether
you should check the “Checking” or
“Savings” box. You must check the cor-
TIP
rect box to ensure your deposit is accep-
ted. If your deposit is to a TreasuryDir-
ect
®
online account, check the “Savings”
box.
Line 35d
The account number can be up to 17
characters (both numbers and letters).
Include hyphens but omit spaces and
special symbols. Enter the number from
left to right and leave any unused boxes
blank. On the sample check shown later,
the account number is 20202086. Don’t
include the check number.
If the direct deposit to your ac-
count(s) is different from the amount
you expected, you will receive an ex-
planation in the mail about 2 weeks after
your refund is deposited.
Reasons Your Direct Deposit
Request Will Be Rejected
If any of the following apply, your direct
deposit request will be rejected and a
check will be sent instead.
•
You are asking to have a joint re-
fund deposited to an individual account,
and your financial institution(s) won't al-
low this. The IRS isn't responsible if a
financial institution rejects a direct de-
posit.
•
The name on your account doesn't
match the name on the refund, and your
financial institution(s) won't allow a re-
fund to be deposited unless the name on
the refund matches the name on the ac-
count.
•
Three direct deposits of tax re-
funds 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 whi-
ted out.
The IRS isn't responsible for a
lost refund if you enter the
wrong account information.
Check with your financial institution to
get the correct routing and account
numbers and to make sure your direct
deposit will be accepted.
Line 36
Applied to Your 2024
Estimated Tax
Enter on line 36 the amount, if any, of
the overpayment on line 34 you want
applied to your 2024 estimated tax. We
will apply this amount to your account
unless you include a statement request-
ing us to apply it to your spouse's ac-
count. Include your spouse's social se-
curity number in the statement.
This election to apply part or
all of the amount overpaid to
your 2024 estimated tax can't
be changed later.
CAUTION
!
CAUTION
!
Sample Check—Lines 35b Through 35d
Do not include
the check number.
1234
SAMPLE
C. KEYS
M. KEYS
123 Pear Lane
Anyplace, MI 00000
15-0000/0000
PAY TO THE
ORDER OF
$
DOLLARS
ANYPLACE BANK
Anyplace, MI 00000
For
|
:250250025
|
:202020
"’
86
"
.
1234
The routing and account numbers may be in different places on your check.
(line 35b) (line 35d)
Routing
number
Account
number
CAUTION
60
Need more information or forms? Visit IRS.gov.
Page 61 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Amount You Owe
To avoid interest and penalties,
pay your taxes in full by the
due date of your return (not in-
cluding extensions)—April 15, 2024, for
most taxpayers. You don’t have to pay if
line 37 is under $1.
Include any estimated tax penalty
from line 38 in the amount you enter on
line 37. Don’t include any estimated
payments for 2024 in this payment. In-
stead, make the estimated payment sepa-
rately.
Bad check or payment. The penalty
for writing a bad check to the IRS is $25
or 2% of the check, whichever is more.
However, if the amount of the check is
less than $25, the penalty equals the
amount of the check. This also applies to
other forms of payment if the IRS
doesn’t receive the funds. Use Tax Topic
206.
Line 37
Amount You Owe
The IRS offers several payment options.
You can pay online, by phone, mobile
device, cash (maximum $1,000 per day
and per transaction), check, or money
order. Go to IRS.gov/Payments for pay-
ment options.
Pay Online
Paying online is convenient and secure
and helps make sure we get your pay-
ments on time. To pay your taxes online
or for more information, go to IRS.gov/
Payments. You can pay using any of the
following methods.
•
Your Online Account. You can
now make tax payments through your
online account, including balance pay-
ments, 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 trans-
fers directly from your checking or sav-
ings account at no cost to you, go to
IRS.gov/Payments.
•
Pay by Card or Digital Wallet.
To pay by debit or credit card, or digital
wallet, go to IRS.gov/Payments. A fee is
charged by these service providers. You
TIP
can also pay by phone with a debit or
credit card. See Debit or credit card un-
der Pay by Phone, later.
•
Electronic Funds Withdrawal
(EFW) is an integrated e-file/e-pay op-
tion offered when filing your federal
taxes electronically using tax return
preparation software, through a tax pro-
fessional, 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 on-
line monthly installment agreement at
IRS.gov/OPA. Once you complete the
online process, you will receive immedi-
ate notification of whether your agree-
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.
Pay by Phone
Paying by phone is another safe and se-
cure method of paying electronically.
Use one of the following methods: (1)
call one of the debit or credit card serv-
ice providers, or (2) use the Electronic
Federal Tax Payment System (EFTPS)
to pay directly from your checking or
saving account.
Debit or credit card. Call one of our
service providers. Each charges a fee
that varies by provider, card type, and
payment amount.
WorldPay US, Inc.
844-729-8298
(844-PAY-TAX-8
TM
)
www.payUSAtax.com
ACI Payments, Inc.
888-UPAY-TAX
TM
(888-872-9829)
fed.acipayonline.com
Link2Gov Corporation
888-PAY-1040
TM
(888-729-1040)
www.PAY1040.com
EFTPS. To get more information about
EFTPS or to enroll in EFTPS, visit
EFTPS.gov or call 800-555-4477. To
contact EFTPS using Telecommunica-
tions Relay Services (TRS) for people
who are deaf, hard of hearing, or have a
speech disability, dial 711 and then pro-
vide the TRS assistant the 800-555-4477
number or 800-733-4829. Additional in-
formation about EFTPS is also available
in Pub. 966.
Pay by Mobile Device
To pay through your mobile device,
download the IRS2Go app.
Pay by Cash
Cash is an in-person payment option for
individuals provided through retail part-
ners with a maximum of $1,000 per day
per transaction. To make a cash pay-
ment, choose a payment processor on-
line at fed.acipayonline.com or
www.PAY1040.com. For more informa-
tion, go to IRS.gov/paywithcash or see
Pub. 5250. Do not send cash payments
through the mail.
Pay by Check or Money Order
Before submitting a payment through
the mail, please consider alternative
methods. One of our safe, quick, and
easy electronic payment options might
be right for you. If you choose to mail a
tax payment, make your check or money
order payable to “United States Treas-
ury” for the full amount due. Don’t send
cash. Don’t attach the payment to your
return. Write “2023 Form 1040” or
“2023 Form 1040-SR” and your name,
address, daytime phone number, and so-
cial security number (SSN) on your pay-
ment and attach Form 1040-V. For the
most up-to-date information on Form
1040-V, go to IRS.gov/Form1040V. If
you are filing a joint return, enter the
SSN shown first on your tax return.
To help us process your payment, en-
ter the amount on the right side of the
check like this: $ XXX.XX. Don’t use
dashes or lines (for example, don’t enter
“$ XXX–” or “$ XXX
xx
/100”).
Mail your 2023 tax return, payment,
and Form 1040-V to the address shown
on the form that applies to you. If you
e-filed your return, but choose to make a
payment through the mail, mail your
Need more information or forms? Visit IRS.gov.
61
Page 62 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 payment and Form 1040-V to the
address shown on the form that applies
to you.
Notice to taxpayers presenting
checks. When you provide a check as
payment, you authorize us either to use
information from your check to make a
one-time electronic fund transfer from
your account or to process the payment
as a check transaction. When we use in-
formation from your check to make an
electronic fund transfer, funds may be
withdrawn from your account as soon as
the same day we receive your payment,
and you will not receive your check
back from your financial institution.
No checks of $100 million or more
accepted. The IRS can’t accept a single
check (including a cashier’s check) for
amounts of $100,000,000 ($100 million)
or more. If you are sending $100 million
or more by check, you’ll need to spread
the payment over 2 or more checks with
each check made out for an amount less
than $100 million. This limit doesn’t ap-
ply to other methods of payment (such
as electronic payments). Please consider
a method of payment other than check if
the amount of the payment is over $100
million.
What if You Can't Pay?
If you can't pay the full amount shown
on line 37 when you file, you can ask
for:
•
An installment agreement, or
•
An extension of time to pay.
Installment agreement. Under an in-
stallment agreement, you can pay all or
part of the tax you owe in monthly in-
stallments. However, even if an install-
ment agreement is granted, you will be
charged interest and may be charged a
late payment penalty on the tax not paid
by the due date of your return (not
counting extensions)—April 15, 2024,
for most people. You must also pay a
fee. To limit the interest and penalty
charges, pay as much of the tax as possi-
ble when you file. But before requesting
an installment agreement, you should
consider other less costly alternatives,
such as a bank loan or credit card pay-
ment.
To ask for an installment agreement,
you can apply online or use Form 9465.
To apply online, go to IRS.gov and click
on Apply for an Online Payment Plan.
Extension of time to pay. If paying the
tax when it is due would cause you an
undue hardship, you can ask for an ex-
tension of time to pay by filing Form
1127 by the due date of your return (not
counting extensions)—April 15, 2024,
for most people. An extension generally
won't be granted for more than 6
months. You will be charged interest on
the tax not paid by April 15, 2024. You
must pay the tax before the extension
runs out. If you do not pay the tax by the
extended due date, penalties and interest
will be imposed until taxes are paid in
full. For the most up-to-date information
on Form 1127, go to IRS.gov/Form1127.
Line 38
Estimated Tax Penalty
You may owe this penalty if:
•
Line 37 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
•
You didn't pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
For most people, the “tax shown on
your return” is the amount on your 2023
Form 1040 or 1040-SR, line 24, minus
the total of any amounts shown on lines
27, 28, and 29; Schedule 3, lines 9 and
12; Schedule H, lines 8e and 8f; and
Forms 8828, 4137, 5329 (Parts III
through IX only), and 8919. Also sub-
tract from line 24 any:
•
Tax on an excess parachute pay-
ment,
•
Excise tax on insider stock com-
pensation of an expatriated corporation,
•
Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance,
•
Look-back interest due under sec-
tion 167(g) or 460(b),
When figuring the amount on line 24,
include household employment taxes
only if line 25d is more than zero or you
would owe the penalty even if you didn't
include those taxes.
Exception. You won't owe the penalty
if your 2022 tax return was for a tax
year of 12 full months and either of the
following applies.
1. You had no tax shown on your
2022 return and you were a U.S. citizen
or resident for all of 2022.
2. The total of lines 25d, 26, and
Schedule 3, line 11, on your 2023 return
is at least 100% of the tax shown on
your 2022 return (110% of that amount
if you aren't a farmer or fisherman, and
your adjusted gross income (AGI)
shown on your 2022 return was more
than $150,000 (more than $75,000 if
married filing separately for 2023)).
Your estimated tax payments for 2023
must have been made on time and for
the required amount.
For most people, the “tax shown on
your 2022 return” is the amount on your
2022 Form 1040 or 1040-SR, line 24,
minus the total of any amounts shown
on lines 27, 28, and 29; Schedule 3,
lines 9, 12, 13b, and 13h; and Forms
8828, 4137, 5329 (Parts III through IX
only), and 8919. Also subtract from
line 24 any:
•
Tax on an excess parachute pay-
ment,
•
Excise tax on insider stock com-
pensation 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 sec-
tion 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 pen-
alty for 2022 even if you didn't include
those taxes.
If the Exception just described
doesn't apply, see the Instructions for
Form 2210 for other situations in which
you may be able to lower your penalty
by filing Form 2210.
Figuring the Penalty
If you choose to figure the penalty your-
self, use Form 2210 (or 2210-F for farm-
ers and fishermen).
Enter any penalty on line 38. Add the
penalty to any tax due and enter the total
on line 37.
However, if you have an overpay-
ment on line 34, subtract the penalty
from the amount you would otherwise
enter on line 35a or line 36. Lines 35a,
36, and 38 must equal line 34.
62
Need more information or forms? Visit IRS.gov.
Page 63 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
If the penalty is more than the over-
payment 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 re-
turn unless Form 2210 indicates that you
must do so. Instead, keep it for your re-
cords.
Because Form 2210 is compli-
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 de-
tails.
Third Party Designee
If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your 2023
tax return with the IRS, check the “Yes”
box in the “Third Party Designee” area
of your return. Also enter the designee's
name, phone number, and any five digits
the designee chooses as their personal
identification number (PIN).
If you check the “Yes” box, you, and
your spouse if filing a joint return, are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You are also authorizing the designee to:
•
Give the IRS any information that
is missing from your return;
•
Call the IRS for information about
the processing of your return or the sta-
tus of your refund or payment(s);
•
Receive copies of notices or tran-
scripts related to your return, upon re-
quest; 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 be-
fore the IRS. If you want to expand the
designee's authorization, see Pub. 947.
This authorization will automatically
end no later than the due date (not
counting extensions) for filing your
2024 tax return. This is April 15, 2025,
for most people.
TIP
Sign Your Return
Form 1040 or 1040-SR isn't considered
a valid return unless you sign it in ac-
cordance with the requirements in these
instructions. If you are filing a joint re-
turn, your spouse must also sign. If your
spouse can't sign the return, see Pub.
501. Be sure to date your return and en-
ter 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 specifi-
cally authorizes the representative to
sign your return. To do this, you can use
Form 2848. If you are filing a joint re-
turn with your spouse who died in 2023,
see Death of a Taxpayer, earlier.
Court-Appointed
Conservator, Guardian, or
Other Fiduciary
If you are a court-appointed conservator,
guardian, or other fiduciary for a men-
tally or physically incompetent individu-
al who has to file Form 1040 or
1040-SR, sign your name for the indi-
vidual and file Form 56.
Child's Return
If your child can't sign their return, ei-
ther parent can sign the child's name in
the space provided. Then, enter “By
(your signature), parent for minor
child.”
Requirements for a Paper
Return
You must handwrite your signature on
your return if you file it on paper. Digi-
tal, electronic, or typed-font signatures
are not valid signatures for Forms 1040
or 1040-SR filed on paper.
Requirements for an
Electronic Return
To file your return electronically, you
must sign the return electronically using
a personal identification number (PIN)
and provide the information described
below. If you are filing online using
software, you must use a Self-Select
PIN. If you are filing electronically us-
ing a tax practitioner, you can use a
Self-Select PIN or a Practitioner PIN. If
we issued you an identity protection per-
sonal identification number (IP PIN) (as
described in more detail below), all six
digits of your IP PIN must appear in the
IP PIN spaces provided next to the space
for your occupation for your electronic
signature to be complete. Failure to in-
clude 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 is-
sued an IP PIN, enter both IP PINs in
the spaces provided.
Self-Select PIN. The Self-Select PIN
method allows you to create your own
PIN. If you are married filing jointly,
you and your spouse will each need to
create a PIN and enter these PINs as
your electronic signatures.
A PIN is any combination of five dig-
its you choose except five zeros. If you
use a PIN, there is nothing to sign and
nothing to mail—not even your Forms
W-2.
Your electronic return is considered a
validly signed return only when it in-
cludes your PIN, last name, date of
birth, IP PIN, if applicable, and your ad-
justed gross income (AGI) from your
originally filed 2022 federal income tax
return, if applicable. If you're filing
jointly, your electronic return must also
include your spouse's PIN, last name,
date of birth, IP PIN, if applicable, and
AGI, if applicable, in order to be consid-
ered validly signed. Don’t use your AGI
from an amended return (Form 1040-X)
or a math error correction made by the
IRS. AGI is the amount shown on your
2022 Form 1040 or 1040-SR, line 11. If
you don’t have your 2022 income tax re-
turn, call the IRS at 800-908-9946 to get
a free transcript of your return or visit
IRS.gov/Transcript. (If you filed elec-
tronically last year, you, and your
spouse if filing jointly, may use your pri-
or year PIN to verify your identity in-
stead of your prior year AGI. The prior
year PIN is the five-digit PIN you used
to electronically sign your 2022 return.)
You can't use the Self-Select
PIN method if you are a
first-time filer under age 16 at
the end of 2023.
Practitioner PIN. The Practitioner PIN
method allows you to authorize your tax
practitioner to enter or generate your
CAUTION
!
Need more information or forms? Visit IRS.gov.
63
Page 64 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
PIN. Your electronic return is considered
a validly signed return only when it in-
cludes your PIN, last name, date of
birth, and IP PIN, if applicable. If you're
filing jointly, your electronic return must
also include your spouse's PIN, last
name, date of birth, and IP PIN, if appli-
cable in order to be considered validly
signed. The practitioner can provide you
with details.
Form 8453. You must send in a paper
Form 8453 if you have to attach certain
forms or other documents that can't be
electronically filed. See Form 8453.
Identity Protection
PIN
All taxpayers are now eligible
for an Identity Protection Per-
sonal 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 ev-
ery year. They will generally be
sent out by mid-January 2024.
Use this IP PIN on your 2023 return as
well as any prior-year returns you file in
2024.
TIP
CAUTION
!
If you are filing a joint return and
both taxpayers receive an IP PIN, enter
both IP PINs in the spaces provided.
If you need more information, includ-
ing how to retrieve your IP PIN online
go to IRS.gov/IPPIN. If you’re unable to
retrieve your IP PIN online, you can call
800-908-4490.
Phone Number and Email
Address
You have the option of entering your
phone number and email address in the
spaces provided. There will be no effect
on the processing of your return if you
choose not to enter this information.
Note that the IRS initiates most contacts
through regular mail delivered by the
United States Postal Service.
For information on how to report
phone scams or unsolicited emails
claiming to be from the IRS, see Secure
Your Tax Records From Identity Theft,
later.
Paid Preparer Must
Sign Your Return
Generally, anyone you pay to prepare
your return must sign it and include their
Preparer Tax Identification Number
(PTIN) in the space provided. The pre-
parer must give you a copy of the return
for your records. Someone who prepares
your return but doesn't charge you
shouldn’t sign your return.
If your paid preparer is self-em-
ployed, then they should check the
“self-employed” checkbox.
Assemble Your
Return
Assemble any schedules and forms be-
hind 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 state-
ments, 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.
64
Need more information or forms? Visit IRS.gov.
Page 65 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023
Tax Table
CAUTION
!
See the instructions for line 16 to see if you must use the
Tax Table below to figure your tax.
At
Least
But
Less
Than
Single Married
ling
jointly*
Married
ling
sepa-
rately
Head
of a
house-
hold
Your tax is—
25,200
25,250
25,300
25,350
2,807
2,813
2,819
2,825
Sample Table
25,250
25,300
25,350
25,400
2,587
2,593
2,599
2,605
2,807
2,813
2,819
2,825
2,713
2,719
2,725
2,731
Example. A married couple are filing a joint return. Their taxable
income on Form 1040, line 15, is $25,300. First, they find the
$25,300-25,350 taxable income line. Next, they find the column for
married filing jointly and read down the column. The amount shown
where the taxable income line and filing status column meet is
$2,599. This is the tax amount they should enter in the entry space
on Form 1040, line 16.
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
0 5 0 0 0 0
5 15 1 1 1 1
15 25 2 2 2 2
25 50 4 4 4 4
50 75 6 6 6 6
75 100 9 9 9 9
100 125 11 11 11 11
125 150 14 14 14 14
150 175 16 16 16 16
175 200 19 19 19 19
200 225 21 21 21 21
225 250 24 24 24 24
250 275 26 26 26 26
275 300 29 29 29 29
300 325 31 31 31 31
325 350 34 34 34 34
350 375 36 36 36 36
375 400 39 39 39 39
400 425 41 41 41 41
425 450 44 44 44 44
450 475 46 46 46 46
475 500 49 49 49 49
500 525 51 51 51 51
525 550 54 54 54 54
550 575 56 56 56 56
575 600 59 59 59 59
600 625 61 61 61 61
625 650 64 64 64 64
650 675 66 66 66 66
675 700 69 69 69 69
700 725 71 71 71 71
725 750 74 74 74 74
750 775 76 76 76 76
775 800 79 79 79 79
800 825 81 81 81 81
825 850 84 84 84 84
850 875 86 86 86 86
875 900 89 89 89 89
900 925 91 91 91 91
925 950 94 94 94 94
950 975 96 96 96 96
975 1,000 99 99 99 99
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
1,000
1,000 1,025 101 101 101 101
1,025 1,050 104 104 104 104
1,050 1,075 106 106 106 106
1,075 1,100 109 109 109 109
1,100 1,125 111 111 111 111
1,125 1,150 114 114 114 114
1,150 1,175 116 116 116 116
1,175 1,200 119 119 119 119
1,200 1,225 121 121 121 121
1,225 1,250 124 124 124 124
1,250 1,275 126 126 126 126
1,275 1,300 129 129 129 129
1,300 1,325 131 131 131 131
1,325 1,350 134 134 134 134
1,350 1,375 136 136 136 136
1,375 1,400 139 139 139 139
1,400 1,425 141 141 141 141
1,425 1,450 144 144 144 144
1,450 1,475 146 146 146 146
1,475 1,500 149 149 149 149
1,500 1,525 151 151 151 151
1,525 1,550 154 154 154 154
1,550 1,575 156 156 156 156
1,575 1,600 159 159 159 159
1,600 1,625 161 161 161 161
1,625 1,650 164 164 164 164
1,650 1,675 166 166 166 166
1,675 1,700 169 169 169 169
1,700 1,725 171 171 171 171
1,725 1,750 174 174 174 174
1,750 1,775 176 176 176 176
1,775 1,800 179 179 179 179
1,800 1,825 181 181 181 181
1,825 1,850 184 184 184 184
1,850 1,875 186 186 186 186
1,875 1,900 189 189 189 189
1,900 1,925 191 191 191 191
1,925 1,950 194 194 194 194
1,950 1,975 196 196 196 196
1,975 2,000 199 199 199 199
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
2,000
2,000 2,025 201 201 201 201
2,025 2,050 204 204 204 204
2,050 2,075 206 206 206 206
2,075 2,100 209 209 209 209
2,100 2,125 211 211 211 211
2,125 2,150 214 214 214 214
2,150 2,175 216 216 216 216
2,175 2,200 219 219 219 219
2,200 2,225 221 221 221 221
2,225 2,250 224 224 224 224
2,250 2,275 226 226 226 226
2,275 2,300 229 229 229 229
2,300 2,325 231 231 231 231
2,325 2,350 234 234 234 234
2,350 2,375 236 236 236 236
2,375 2,400 239 239 239 239
2,400 2,425 241 241 241 241
2,425 2,450 244 244 244 244
2,450 2,475 246 246 246 246
2,475 2,500 249 249 249 249
2,500 2,525 251 251 251 251
2,525 2,550 254 254 254 254
2,550 2,575 256 256 256 256
2,575 2,600 259 259 259 259
2,600 2,625 261 261 261 261
2,625 2,650 264 264 264 264
2,650 2,675 266 266 266 266
2,675 2,700 269 269 269 269
2,700 2,725 271 271 271 271
2,725 2,750 274 274 274 274
2,750 2,775 276 276 276 276
2,775 2,800 279 279 279 279
2,800 2,825 281 281 281 281
2,825 2,850 284 284 284 284
2,850 2,875 286 286 286 286
2,875 2,900 289 289 289 289
2,900 2,925 291 291 291 291
2,925 2,950 294 294 294 294
2,950 2,975 296 296 296 296
2,975 3,000 299 299 299 299
(Continued)
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov.
65
Page 66 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Table — Continued
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
3,000
3,000 3,050 303 303 303 303
3,050 3,100 308 308 308 308
3,100 3,150 313 313 313 313
3,150 3,200 318 318 318 318
3,200 3,250 323 323 323 323
3,250 3,300 328 328 328 328
3,300 3,350 333 333 333 333
3,350 3,400 338 338 338 338
3,400 3,450 343 343 343 343
3,450 3,500 348 348 348 348
3,500 3,550 353 353 353 353
3,550 3,600 358 358 358 358
3,600 3,650 363 363 363 363
3,650 3,700 368 368 368 368
3,700 3,750 373 373 373 373
3,750 3,800 378 378 378 378
3,800 3,850 383 383 383 383
3,850 3,900 388 388 388 388
3,900 3,950 393 393 393 393
3,950 4,000 398 398 398 398
4,000
4,000 4,050 403 403 403 403
4,050 4,100 408 408 408 408
4,100 4,150 413 413 413 413
4,150 4,200 418 418 418 418
4,200 4,250 423 423 423 423
4,250 4,300 428 428 428 428
4,300 4,350 433 433 433 433
4,350 4,400 438 438 438 438
4,400 4,450 443 443 443 443
4,450 4,500 448 448 448 448
4,500 4,550 453 453 453 453
4,550 4,600 458 458 458 458
4,600 4,650 463 463 463 463
4,650 4,700 468 468 468 468
4,700 4,750 473 473 473 473
4,750 4,800 478 478 478 478
4,800 4,850 483 483 483 483
4,850 4,900 488 488 488 488
4,900 4,950 493 493 493 493
4,950 5,000 498 498 498 498
5,000
5,000 5,050 503 503 503 503
5,050 5,100 508 508 508 508
5,100 5,150 513 513 513 513
5,150 5,200 518 518 518 518
5,200 5,250 523 523 523 523
5,250 5,300 528 528 528 528
5,300 5,350 533 533 533 533
5,350 5,400 538 538 538 538
5,400 5,450 543 543 543 543
5,450 5,500 548 548 548 548
5,500 5,550 553 553 553 553
5,550 5,600 558 558 558 558
5,600 5,650 563 563 563 563
5,650 5,700 568 568 568 568
5,700 5,750 573 573 573 573
5,750 5,800 578 578 578 578
5,800 5,850 583 583 583 583
5,850 5,900 588 588 588 588
5,900 5,950 593 593 593 593
5,950 6,000 598 598 598 598
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
6,000
6,000 6,050 603 603 603 603
6,050 6,100 608 608 608 608
6,100 6,150 613 613 613 613
6,150 6,200 618 618 618 618
6,200 6,250 623 623 623 623
6,250 6,300 628 628 628 628
6,300 6,350 633 633 633 633
6,350 6,400 638 638 638 638
6,400 6,450 643 643 643 643
6,450 6,500 648 648 648 648
6,500 6,550 653 653 653 653
6,550 6,600 658 658 658 658
6,600 6,650 663 663 663 663
6,650 6,700 668 668 668 668
6,700 6,750 673 673 673 673
6,750 6,800 678 678 678 678
6,800 6,850 683 683 683 683
6,850 6,900 688 688 688 688
6,900 6,950 693 693 693 693
6,950 7,000 698 698 698 698
7,000
7,000 7,050 703 703 703 703
7,050 7,100 708 708 708 708
7,100 7,150 713 713 713 713
7,150 7,200 718 718 718 718
7,200 7,250 723 723 723 723
7,250 7,300 728 728 728 728
7,300 7,350 733 733 733 733
7,350 7,400 738 738 738 738
7,400 7,450 743 743 743 743
7,450 7,500 748 748 748 748
7,500 7,550 753 753 753 753
7,550 7,600 758 758 758 758
7,600 7,650 763 763 763 763
7,650 7,700 768 768 768 768
7,700 7,750 773 773 773 773
7,750 7,800 778 778 778 778
7,800 7,850 783 783 783 783
7,850 7,900 788 788 788 788
7,900 7,950 793 793 793 793
7,950 8,000 798 798 798 798
8,000
8,000 8,050 803 803 803 803
8,050 8,100 808 808 808 808
8,100 8,150 813 813 813 813
8,150 8,200 818 818 818 818
8,200 8,250 823 823 823 823
8,250 8,300 828 828 828 828
8,300 8,350 833 833 833 833
8,350 8,400 838 838 838 838
8,400 8,450 843 843 843 843
8,450 8,500 848 848 848 848
8,500 8,550 853 853 853 853
8,550 8,600 858 858 858 858
8,600 8,650 863 863 863 863
8,650 8,700 868 868 868 868
8,700 8,750 873 873 873 873
8,750 8,800 878 878 878 878
8,800 8,850 883 883 883 883
8,850 8,900 888 888 888 888
8,900 8,950 893 893 893 893
8,950 9,000 898 898 898 898
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
9,000
9,000 9,050 903 903 903 903
9,050 9,100 908 908 908 908
9,100 9,150 913 913 913 913
9,150 9,200 918 918 918 918
9,200 9,250 923 923 923 923
9,250 9,300 928 928 928 928
9,300 9,350 933 933 933 933
9,350 9,400 938 938 938 938
9,400 9,450 943 943 943 943
9,450 9,500 948 948 948 948
9,500 9,550 953 953 953 953
9,550 9,600 958 958 958 958
9,600 9,650 963 963 963 963
9,650 9,700 968 968 968 968
9,700 9,750 973 973 973 973
9,750 9,800 978 978 978 978
9,800 9,850 983 983 983 983
9,850 9,900 988 988 988 988
9,900 9,950 993 993 993 993
9,950 10,000 998 998 998 998
10,000
10,000 10,050 1,003 1,003 1,003 1,003
10,050 10,100 1,008 1,008 1,008 1,008
10,100 10,150 1,013 1,013 1,013 1,013
10,150 10,200 1,018 1,018 1,018 1,018
10,200 10,250 1,023 1,023 1,023 1,023
10,250 10,300 1,028 1,028 1,028 1,028
10,300 10,350 1,033 1,033 1,033 1,033
10,350 10,400 1,038 1,038 1,038 1,038
10,400 10,450 1,043 1,043 1,043 1,043
10,450 10,500 1,048 1,048 1,048 1,048
10,500 10,550 1,053 1,053 1,053 1,053
10,550 10,600 1,058 1,058 1,058 1,058
10,600 10,650 1,063 1,063 1,063 1,063
10,650 10,700 1,068 1,068 1,068 1,068
10,700 10,750 1,073 1,073 1,073 1,073
10,750 10,800 1,078 1,078 1,078 1,078
10,800 10,850 1,083 1,083 1,083 1,083
10,850 10,900 1,088 1,088 1,088 1,088
10,900 10,950 1,093 1,093 1,093 1,093
10,950 11,000 1,098 1,098 1,098 1,098
11,000
11,000 11,050 1,103 1,103 1,103 1,103
11,050 11,100 1,109 1,108 1,109 1,108
11,100 11,150 1,115 1,113 1,115 1,113
11,150 11,200 1,121 1,118 1,121 1,118
11,200 11,250 1,127 1,123 1,127 1,123
11,250 11,300 1,133 1,128 1,133 1,128
11,300 11,350 1,139 1,133 1,139 1,133
11,350 11,400 1,145 1,138 1,145 1,138
11,400 11,450 1,151 1,143 1,151 1,143
11,450 11,500 1,157 1,148 1,157 1,148
11,500 11,550 1,163 1,153 1,163 1,153
11,550 11,600 1,169 1,158 1,169 1,158
11,600 11,650 1,175 1,163 1,175 1,163
11,650 11,700 1,181 1,168 1,181 1,168
11,700 11,750 1,187 1,173 1,187 1,173
11,750 11,800 1,193 1,178 1,193 1,178
11,800 11,850 1,199 1,183 1,199 1,183
11,850 11,900 1,205 1,188 1,205 1,188
11,900 11,950 1,211 1,193 1,211 1,193
11,950 12,000 1,217 1,198 1,217 1,198
(Continued)
* This column must also be used by a qualifying surviving spouse.
66
Need more information or forms? Visit IRS.gov.
Page 67 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Table — Continued
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
12,000
12,000 12,050 1,223 1,203 1,223 1,203
12,050 12,100 1,229 1,208 1,229 1,208
12,100 12,150 1,235 1,213 1,235 1,213
12,150 12,200 1,241 1,218 1,241 1,218
12,200 12,250 1,247 1,223 1,247 1,223
12,250 12,300 1,253 1,228 1,253 1,228
12,300 12,350 1,259 1,233 1,259 1,233
12,350 12,400 1,265 1,238 1,265 1,238
12,400 12,450 1,271 1,243 1,271 1,243
12,450 12,500 1,277 1,248 1,277 1,248
12,500 12,550 1,283 1,253 1,283 1,253
12,550 12,600 1,289 1,258 1,289 1,258
12,600 12,650 1,295 1,263 1,295 1,263
12,650 12,700 1,301 1,268 1,301 1,268
12,700 12,750 1,307 1,273 1,307 1,273
12,750 12,800 1,313 1,278 1,313 1,278
12,800 12,850 1,319 1,283 1,319 1,283
12,850 12,900 1,325 1,288 1,325 1,288
12,900 12,950 1,331 1,293 1,331 1,293
12,950 13,000 1,337 1,298 1,337 1,298
13,000
13,000 13,050 1,343 1,303 1,343 1,303
13,050 13,100 1,349 1,308 1,349 1,308
13,100 13,150 1,355 1,313 1,355 1,313
13,150 13,200 1,361 1,318 1,361 1,318
13,200 13,250 1,367 1,323 1,367 1,323
13,250 13,300 1,373 1,328 1,373 1,328
13,300 13,350 1,379 1,333 1,379 1,333
13,350 13,400 1,385 1,338 1,385 1,338
13,400 13,450 1,391 1,343 1,391 1,343
13,450 13,500 1,397 1,348 1,397 1,348
13,500 13,550 1,403 1,353 1,403 1,353
13,550 13,600 1,409 1,358 1,409 1,358
13,600 13,650 1,415 1,363 1,415 1,363
13,650 13,700 1,421 1,368 1,421 1,368
13,700 13,750 1,427 1,373 1,427 1,373
13,750 13,800 1,433 1,378 1,433 1,378
13,800 13,850 1,439 1,383 1,439 1,383
13,850 13,900 1,445 1,388 1,445 1,388
13,900 13,950 1,451 1,393 1,451 1,393
13,950 14,000 1,457 1,398 1,457 1,398
14,000
14,000 14,050 1,463 1,403 1,463 1,403
14,050 14,100 1,469 1,408 1,469 1,408
14,100 14,150 1,475 1,413 1,475 1,413
14,150 14,200 1,481 1,418 1,481 1,418
14,200 14,250 1,487 1,423 1,487 1,423
14,250 14,300 1,493 1,428 1,493 1,428
14,300 14,350 1,499 1,433 1,499 1,433
14,350 14,400 1,505 1,438 1,505 1,438
14,400 14,450 1,511 1,443 1,511 1,443
14,450 14,500 1,517 1,448 1,517 1,448
14,500 14,550 1,523 1,453 1,523 1,453
14,550 14,600 1,529 1,458 1,529 1,458
14,600 14,650 1,535 1,463 1,535 1,463
14,650 14,700 1,541 1,468 1,541 1,468
14,700 14,750 1,547 1,473 1,547 1,473
14,750 14,800 1,553 1,478 1,553 1,478
14,800 14,850 1,559 1,483 1,559 1,483
14,850 14,900 1,565 1,488 1,565 1,488
14,900 14,950 1,571 1,493 1,571 1,493
14,950 15,000 1,577 1,498 1,577 1,498
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
15,000
15,000 15,050 1,583 1,503 1,583 1,503
15,050 15,100 1,589 1,508 1,589 1,508
15,100 15,150 1,595 1,513 1,595 1,513
15,150 15,200 1,601 1,518 1,601 1,518
15,200 15,250 1,607 1,523 1,607 1,523
15,250 15,300 1,613 1,528 1,613 1,528
15,300 15,350 1,619 1,533 1,619 1,533
15,350 15,400 1,625 1,538 1,625 1,538
15,400 15,450 1,631 1,543 1,631 1,543
15,450 15,500 1,637 1,548 1,637 1,548
15,500 15,550 1,643 1,553 1,643 1,553
15,550 15,600 1,649 1,558 1,649 1,558
15,600 15,650 1,655 1,563 1,655 1,563
15,650 15,700 1,661 1,568 1,661 1,568
15,700 15,750 1,667 1,573 1,667 1,573
15,750 15,800 1,673 1,578 1,673 1,579
15,800 15,850 1,679 1,583 1,679 1,585
15,850 15,900 1,685 1,588 1,685 1,591
15,900 15,950 1,691 1,593 1,691 1,597
15,950 16,000 1,697 1,598 1,697 1,603
16,000
16,000 16,050 1,703 1,603 1,703 1,609
16,050 16,100 1,709 1,608 1,709 1,615
16,100 16,150 1,715 1,613 1,715 1,621
16,150 16,200 1,721 1,618 1,721 1,627
16,200 16,250 1,727 1,623 1,727 1,633
16,250 16,300 1,733 1,628 1,733 1,639
16,300 16,350 1,739 1,633 1,739 1,645
16,350 16,400 1,745 1,638 1,745 1,651
16,400 16,450 1,751 1,643 1,751 1,657
16,450 16,500 1,757 1,648 1,757 1,663
16,500 16,550 1,763 1,653 1,763 1,669
16,550 16,600 1,769 1,658 1,769 1,675
16,600 16,650 1,775 1,663 1,775 1,681
16,650 16,700 1,781 1,668 1,781 1,687
16,700 16,750 1,787 1,673 1,787 1,693
16,750 16,800 1,793 1,678 1,793 1,699
16,800 16,850 1,799 1,683 1,799 1,705
16,850 16,900 1,805 1,688 1,805 1,711
16,900 16,950 1,811 1,693 1,811 1,717
16,950 17,000 1,817 1,698 1,817 1,723
17,000
17,000 17,050 1,823 1,703 1,823 1,729
17,050 17,100 1,829 1,708 1,829 1,735
17,100 17,150 1,835 1,713 1,835 1,741
17,150 17,200 1,841 1,718 1,841 1,747
17,200 17,250 1,847 1,723 1,847 1,753
17,250 17,300 1,853 1,728 1,853 1,759
17,300 17,350 1,859 1,733 1,859 1,765
17,350 17,400 1,865 1,738 1,865 1,771
17,400 17,450 1,871 1,743 1,871 1,777
17,450 17,500 1,877 1,748 1,877 1,783
17,500 17,550 1,883 1,753 1,883 1,789
17,550 17,600 1,889 1,758 1,889 1,795
17,600 17,650 1,895 1,763 1,895 1,801
17,650 17,700 1,901 1,768 1,901 1,807
17,700 17,750 1,907 1,773 1,907 1,813
17,750 17,800 1,913 1,778 1,913 1,819
17,800 17,850 1,919 1,783 1,919 1,825
17,850 17,900 1,925 1,788 1,925 1,831
17,900 17,950 1,931 1,793 1,931 1,837
17,950 18,000 1,937 1,798 1,937 1,843
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
18,000
18,000 18,050 1,943 1,803 1,943 1,849
18,050 18,100 1,949 1,808 1,949 1,855
18,100 18,150 1,955 1,813 1,955 1,861
18,150 18,200 1,961 1,818 1,961 1,867
18,200 18,250 1,967 1,823 1,967 1,873
18,250 18,300 1,973 1,828 1,973 1,879
18,300 18,350 1,979 1,833 1,979 1,885
18,350 18,400 1,985 1,838 1,985 1,891
18,400 18,450 1,991 1,843 1,991 1,897
18,450 18,500 1,997 1,848 1,997 1,903
18,500 18,550 2,003 1,853 2,003 1,909
18,550 18,600 2,009 1,858 2,009 1,915
18,600 18,650 2,015 1,863 2,015 1,921
18,650 18,700 2,021 1,868 2,021 1,927
18,700 18,750 2,027 1,873 2,027 1,933
18,750 18,800 2,033 1,878 2,033 1,939
18,800 18,850 2,039 1,883 2,039 1,945
18,850 18,900 2,045 1,888 2,045 1,951
18,900 18,950 2,051 1,893 2,051 1,957
18,950 19,000 2,057 1,898 2,057 1,963
19,000
19,000 19,050 2,063 1,903 2,063 1,969
19,050 19,100 2,069 1,908 2,069 1,975
19,100 19,150 2,075 1,913 2,075 1,981
19,150 19,200 2,081 1,918 2,081 1,987
19,200 19,250 2,087 1,923 2,087 1,993
19,250 19,300 2,093 1,928 2,093 1,999
19,300 19,350 2,099 1,933 2,099 2,005
19,350 19,400 2,105 1,938 2,105 2,011
19,400 19,450 2,111 1,943 2,111 2,017
19,450 19,500 2,117 1,948 2,117 2,023
19,500 19,550 2,123 1,953 2,123 2,029
19,550 19,600 2,129 1,958 2,129 2,035
19,600 19,650 2,135 1,963 2,135 2,041
19,650 19,700 2,141 1,968 2,141 2,047
19,700 19,750 2,147 1,973 2,147 2,053
19,750 19,800 2,153 1,978 2,153 2,059
19,800 19,850 2,159 1,983 2,159 2,065
19,850 19,900 2,165 1,988 2,165 2,071
19,900 19,950 2,171 1,993 2,171 2,077
19,950 20,000 2,177 1,998 2,177 2,083
20,000
20,000 20,050 2,183 2,003 2,183 2,089
20,050 20,100 2,189 2,008 2,189 2,095
20,100 20,150 2,195 2,013 2,195 2,101
20,150 20,200 2,201 2,018 2,201 2,107
20,200 20,250 2,207 2,023 2,207 2,113
20,250 20,300 2,213 2,028 2,213 2,119
20,300 20,350 2,219 2,033 2,219 2,125
20,350 20,400 2,225 2,038 2,225 2,131
20,400 20,450 2,231 2,043 2,231 2,137
20,450 20,500 2,237 2,048 2,237 2,143
20,500 20,550 2,243 2,053 2,243 2,149
20,550 20,600 2,249 2,058 2,249 2,155
20,600 20,650 2,255 2,063 2,255 2,161
20,650 20,700 2,261 2,068 2,261 2,167
20,700 20,750 2,267 2,073 2,267 2,173
20,750 20,800 2,273 2,078 2,273 2,179
20,800 20,850 2,279 2,083 2,279 2,185
20,850 20,900 2,285 2,088 2,285 2,191
20,900 20,950 2,291 2,093 2,291 2,197
20,950 21,000 2,297 2,098 2,297 2,203
(Continued)
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov.
67
Page 68 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Table — Continued
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
21,000
21,000 21,050 2,303 2,103 2,303 2,209
21,050 21,100 2,309 2,108 2,309 2,215
21,100 21,150 2,315 2,113 2,315 2,221
21,150 21,200 2,321 2,118 2,321 2,227
21,200 21,250 2,327 2,123 2,327 2,233
21,250 21,300 2,333 2,128 2,333 2,239
21,300 21,350 2,339 2,133 2,339 2,245
21,350 21,400 2,345 2,138 2,345 2,251
21,400 21,450 2,351 2,143 2,351 2,257
21,450 21,500 2,357 2,148 2,357 2,263
21,500 21,550 2,363 2,153 2,363 2,269
21,550 21,600 2,369 2,158 2,369 2,275
21,600 21,650 2,375 2,163 2,375 2,281
21,650 21,700 2,381 2,168 2,381 2,287
21,700 21,750 2,387 2,173 2,387 2,293
21,750 21,800 2,393 2,178 2,393 2,299
21,800 21,850 2,399 2,183 2,399 2,305
21,850 21,900 2,405 2,188 2,405 2,311
21,900 21,950 2,411 2,193 2,411 2,317
21,950 22,000 2,417 2,198 2,417 2,323
22,000
22,000 22,050 2,423 2,203 2,423 2,329
22,050 22,100 2,429 2,209 2,429 2,335
22,100 22,150 2,435 2,215 2,435 2,341
22,150 22,200 2,441 2,221 2,441 2,347
22,200 22,250 2,447 2,227 2,447 2,353
22,250 22,300 2,453 2,233 2,453 2,359
22,300 22,350 2,459 2,239 2,459 2,365
22,350 22,400 2,465 2,245 2,465 2,371
22,400 22,450 2,471 2,251 2,471 2,377
22,450 22,500 2,477 2,257 2,477 2,383
22,500 22,550 2,483 2,263 2,483 2,389
22,550 22,600 2,489 2,269 2,489 2,395
22,600 22,650 2,495 2,275 2,495 2,401
22,650 22,700 2,501 2,281 2,501 2,407
22,700 22,750 2,507 2,287 2,507 2,413
22,750 22,800 2,513 2,293 2,513 2,419
22,800 22,850 2,519 2,299 2,519 2,425
22,850 22,900 2,525 2,305 2,525 2,431
22,900 22,950 2,531 2,311 2,531 2,437
22,950 23,000 2,537 2,317 2,537 2,443
23,000
23,000 23,050 2,543 2,323 2,543 2,449
23,050 23,100 2,549 2,329 2,549 2,455
23,100 23,150 2,555 2,335 2,555 2,461
23,150 23,200 2,561 2,341 2,561 2,467
23,200 23,250 2,567 2,347 2,567 2,473
23,250 23,300 2,573 2,353 2,573 2,479
23,300 23,350 2,579 2,359 2,579 2,485
23,350 23,400 2,585 2,365 2,585 2,491
23,400 23,450 2,591 2,371 2,591 2,497
23,450 23,500 2,597 2,377 2,597 2,503
23,500 23,550 2,603 2,383 2,603 2,509
23,550 23,600 2,609 2,389 2,609 2,515
23,600 23,650 2,615 2,395 2,615 2,521
23,650 23,700 2,621 2,401 2,621 2,527
23,700 23,750 2,627 2,407 2,627 2,533
23,750 23,800 2,633 2,413 2,633 2,539
23,800 23,850 2,639 2,419 2,639 2,545
23,850 23,900 2,645 2,425 2,645 2,551
23,900 23,950 2,651 2,431 2,651 2,557
23,950 24,000 2,657 2,437 2,657 2,563
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
24,000
24,000 24,050 2,663 2,443 2,663 2,569
24,050 24,100 2,669 2,449 2,669 2,575
24,100 24,150 2,675 2,455 2,675 2,581
24,150 24,200 2,681 2,461 2,681 2,587
24,200 24,250 2,687 2,467 2,687 2,593
24,250 24,300 2,693 2,473 2,693 2,599
24,300 24,350 2,699 2,479 2,699 2,605
24,350 24,400 2,705 2,485 2,705 2,611
24,400 24,450 2,711 2,491 2,711 2,617
24,450 24,500 2,717 2,497 2,717 2,623
24,500 24,550 2,723 2,503 2,723 2,629
24,550 24,600 2,729 2,509 2,729 2,635
24,600 24,650 2,735 2,515 2,735 2,641
24,650 24,700 2,741 2,521 2,741 2,647
24,700 24,750 2,747 2,527 2,747 2,653
24,750 24,800 2,753 2,533 2,753 2,659
24,800 24,850 2,759 2,539 2,759 2,665
24,850 24,900 2,765 2,545 2,765 2,671
24,900 24,950 2,771 2,551 2,771 2,677
24,950 25,000 2,777 2,557 2,777 2,683
25,000
25,000 25,050 2,783 2,563 2,783 2,689
25,050 25,100 2,789 2,569 2,789 2,695
25,100 25,150 2,795 2,575 2,795 2,701
25,150 25,200 2,801 2,581 2,801 2,707
25,200 25,250 2,807 2,587 2,807 2,713
25,250 25,300 2,813 2,593 2,813 2,719
25,300 25,350 2,819 2,599 2,819 2,725
25,350 25,400 2,825 2,605 2,825 2,731
25,400 25,450 2,831 2,611 2,831 2,737
25,450 25,500 2,837 2,617 2,837 2,743
25,500 25,550 2,843 2,623 2,843 2,749
25,550 25,600 2,849 2,629 2,849 2,755
25,600 25,650 2,855 2,635 2,855 2,761
25,650 25,700 2,861 2,641 2,861 2,767
25,700 25,750 2,867 2,647 2,867 2,773
25,750 25,800 2,873 2,653 2,873 2,779
25,800 25,850 2,879 2,659 2,879 2,785
25,850 25,900 2,885 2,665 2,885 2,791
25,900 25,950 2,891 2,671 2,891 2,797
25,950 26,000 2,897 2,677 2,897 2,803
26,000
26,000 26,050 2,903 2,683 2,903 2,809
26,050 26,100 2,909 2,689 2,909 2,815
26,100 26,150 2,915 2,695 2,915 2,821
26,150 26,200 2,921 2,701 2,921 2,827
26,200 26,250 2,927 2,707 2,927 2,833
26,250 26,300 2,933 2,713 2,933 2,839
26,300 26,350 2,939 2,719 2,939 2,845
26,350 26,400 2,945 2,725 2,945 2,851
26,400 26,450 2,951 2,731 2,951 2,857
26,450 26,500 2,957 2,737 2,957 2,863
26,500 26,550 2,963 2,743 2,963 2,869
26,550 26,600 2,969 2,749 2,969 2,875
26,600 26,650 2,975 2,755 2,975 2,881
26,650 26,700 2,981 2,761 2,981 2,887
26,700 26,750 2,987 2,767 2,987 2,893
26,750 26,800 2,993 2,773 2,993 2,899
26,800 26,850 2,999 2,779 2,999 2,905
26,850 26,900 3,005 2,785 3,005 2,911
26,900 26,950 3,011 2,791 3,011 2,917
26,950 27,000 3,017 2,797 3,017 2,923
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
27,000
27,000 27,050 3,023 2,803 3,023 2,929
27,050 27,100 3,029 2,809 3,029 2,935
27,100 27,150 3,035 2,815 3,035 2,941
27,150 27,200 3,041 2,821 3,041 2,947
27,200 27,250 3,047 2,827 3,047 2,953
27,250 27,300 3,053 2,833 3,053 2,959
27,300 27,350 3,059 2,839 3,059 2,965
27,350 27,400 3,065 2,845 3,065 2,971
27,400 27,450 3,071 2,851 3,071 2,977
27,450 27,500 3,077 2,857 3,077 2,983
27,500 27,550 3,083 2,863 3,083 2,989
27,550 27,600 3,089 2,869 3,089 2,995
27,600 27,650 3,095 2,875 3,095 3,001
27,650 27,700 3,101 2,881 3,101 3,007
27,700 27,750 3,107 2,887 3,107 3,013
27,750 27,800 3,113 2,893 3,113 3,019
27,800 27,850 3,119 2,899 3,119 3,025
27,850 27,900 3,125 2,905 3,125 3,031
27,900 27,950 3,131 2,911 3,131 3,037
27,950 28,000 3,137 2,917 3,137 3,043
28,000
28,000 28,050 3,143 2,923 3,143 3,049
28,050 28,100 3,149 2,929 3,149 3,055
28,100 28,150 3,155 2,935 3,155 3,061
28,150 28,200 3,161 2,941 3,161 3,067
28,200 28,250 3,167 2,947 3,167 3,073
28,250 28,300 3,173 2,953 3,173 3,079
28,300 28,350 3,179 2,959 3,179 3,085
28,350 28,400 3,185 2,965 3,185 3,091
28,400 28,450 3,191 2,971 3,191 3,097
28,450 28,500 3,197 2,977 3,197 3,103
28,500 28,550 3,203 2,983 3,203 3,109
28,550 28,600 3,209 2,989 3,209 3,115
28,600 28,650 3,215 2,995 3,215 3,121
28,650 28,700 3,221 3,001 3,221 3,127
28,700 28,750 3,227 3,007 3,227 3,133
28,750 28,800 3,233 3,013 3,233 3,139
28,800 28,850 3,239 3,019 3,239 3,145
28,850 28,900 3,245 3,025 3,245 3,151
28,900 28,950 3,251 3,031 3,251 3,157
28,950 29,000 3,257 3,037 3,257 3,163
29,000
29,000 29,050 3,263 3,043 3,263 3,169
29,050 29,100 3,269 3,049 3,269 3,175
29,100 29,150 3,275 3,055 3,275 3,181
29,150 29,200 3,281 3,061 3,281 3,187
29,200 29,250 3,287 3,067 3,287 3,193
29,250 29,300 3,293 3,073 3,293 3,199
29,300 29,350 3,299 3,079 3,299 3,205
29,350 29,400 3,305 3,085 3,305 3,211
29,400 29,450 3,311 3,091 3,311 3,217
29,450 29,500 3,317 3,097 3,317 3,223
29,500 29,550 3,323 3,103 3,323 3,229
29,550 29,600 3,329 3,109 3,329 3,235
29,600 29,650 3,335 3,115 3,335 3,241
29,650 29,700 3,341 3,121 3,341 3,247
29,700 29,750 3,347 3,127 3,347 3,253
29,750 29,800 3,353 3,133 3,353 3,259
29,800 29,850 3,359 3,139 3,359 3,265
29,850 29,900 3,365 3,145 3,365 3,271
29,900 29,950 3,371 3,151 3,371 3,277
29,950 30,000 3,377 3,157 3,377 3,283
(Continued)
* This column must also be used by a qualifying surviving spouse.
68
Need more information or forms? Visit IRS.gov.
Page 69 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Table — Continued
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
30,000
30,000 30,050 3,383 3,163 3,383 3,289
30,050 30,100 3,389 3,169 3,389 3,295
30,100 30,150 3,395 3,175 3,395 3,301
30,150 30,200 3,401 3,181 3,401 3,307
30,200 30,250 3,407 3,187 3,407 3,313
30,250 30,300 3,413 3,193 3,413 3,319
30,300 30,350 3,419 3,199 3,419 3,325
30,350 30,400 3,425 3,205 3,425 3,331
30,400 30,450 3,431 3,211 3,431 3,337
30,450 30,500 3,437 3,217 3,437 3,343
30,500 30,550 3,443 3,223 3,443 3,349
30,550 30,600 3,449 3,229 3,449 3,355
30,600 30,650 3,455 3,235 3,455 3,361
30,650 30,700 3,461 3,241 3,461 3,367
30,700 30,750 3,467 3,247 3,467 3,373
30,750 30,800 3,473 3,253 3,473 3,379
30,800 30,850 3,479 3,259 3,479 3,385
30,850 30,900 3,485 3,265 3,485 3,391
30,900 30,950 3,491 3,271 3,491 3,397
30,950 31,000 3,497 3,277 3,497 3,403
31,000
31,000 31,050 3,503 3,283 3,503 3,409
31,050 31,100 3,509 3,289 3,509 3,415
31,100 31,150 3,515 3,295 3,515 3,421
31,150 31,200 3,521 3,301 3,521 3,427
31,200 31,250 3,527 3,307 3,527 3,433
31,250 31,300 3,533 3,313 3,533 3,439
31,300 31,350 3,539 3,319 3,539 3,445
31,350 31,400 3,545 3,325 3,545 3,451
31,400 31,450 3,551 3,331 3,551 3,457
31,450 31,500 3,557 3,337 3,557 3,463
31,500 31,550 3,563 3,343 3,563 3,469
31,550 31,600 3,569 3,349 3,569 3,475
31,600 31,650 3,575 3,355 3,575 3,481
31,650 31,700 3,581 3,361 3,581 3,487
31,700 31,750 3,587 3,367 3,587 3,493
31,750 31,800 3,593 3,373 3,593 3,499
31,800 31,850 3,599 3,379 3,599 3,505
31,850 31,900 3,605 3,385 3,605 3,511
31,900 31,950 3,611 3,391 3,611 3,517
31,950 32,000 3,617 3,397 3,617 3,523
32,000
32,000 32,050 3,623 3,403 3,623 3,529
32,050 32,100 3,629 3,409 3,629 3,535
32,100 32,150 3,635 3,415 3,635 3,541
32,150 32,200 3,641 3,421 3,641 3,547
32,200 32,250 3,647 3,427 3,647 3,553
32,250 32,300 3,653 3,433 3,653 3,559
32,300 32,350 3,659 3,439 3,659 3,565
32,350 32,400 3,665 3,445 3,665 3,571
32,400 32,450 3,671 3,451 3,671 3,577
32,450 32,500 3,677 3,457 3,677 3,583
32,500 32,550 3,683 3,463 3,683 3,589
32,550 32,600 3,689 3,469 3,689 3,595
32,600 32,650 3,695 3,475 3,695 3,601
32,650 32,700 3,701 3,481 3,701 3,607
32,700 32,750 3,707 3,487 3,707 3,613
32,750 32,800 3,713 3,493 3,713 3,619
32,800 32,850 3,719 3,499 3,719 3,625
32,850 32,900 3,725 3,505 3,725 3,631
32,900 32,950 3,731 3,511 3,731 3,637
32,950 33,000 3,737 3,517 3,737 3,643
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
33,000
33,000 33,050 3,743 3,523 3,743 3,649
33,050 33,100 3,749 3,529 3,749 3,655
33,100 33,150 3,755 3,535 3,755 3,661
33,150 33,200 3,761 3,541 3,761 3,667
33,200 33,250 3,767 3,547 3,767 3,673
33,250 33,300 3,773 3,553 3,773 3,679
33,300 33,350 3,779 3,559 3,779 3,685
33,350 33,400 3,785 3,565 3,785 3,691
33,400 33,450 3,791 3,571 3,791 3,697
33,450 33,500 3,797 3,577 3,797 3,703
33,500 33,550 3,803 3,583 3,803 3,709
33,550 33,600 3,809 3,589 3,809 3,715
33,600 33,650 3,815 3,595 3,815 3,721
33,650 33,700 3,821 3,601 3,821 3,727
33,700 33,750 3,827 3,607 3,827 3,733
33,750 33,800 3,833 3,613 3,833 3,739
33,800 33,850 3,839 3,619 3,839 3,745
33,850 33,900 3,845 3,625 3,845 3,751
33,900 33,950 3,851 3,631 3,851 3,757
33,950 34,000 3,857 3,637 3,857 3,763
34,000
34,000 34,050 3,863 3,643 3,863 3,769
34,050 34,100 3,869 3,649 3,869 3,775
34,100 34,150 3,875 3,655 3,875 3,781
34,150 34,200 3,881 3,661 3,881 3,787
34,200 34,250 3,887 3,667 3,887 3,793
34,250 34,300 3,893 3,673 3,893 3,799
34,300 34,350 3,899 3,679 3,899 3,805
34,350 34,400 3,905 3,685 3,905 3,811
34,400 34,450 3,911 3,691 3,911 3,817
34,450 34,500 3,917 3,697 3,917 3,823
34,500 34,550 3,923 3,703 3,923 3,829
34,550 34,600 3,929 3,709 3,929 3,835
34,600 34,650 3,935 3,715 3,935 3,841
34,650 34,700 3,941 3,721 3,941 3,847
34,700 34,750 3,947 3,727 3,947 3,853
34,750 34,800 3,953 3,733 3,953 3,859
34,800 34,850 3,959 3,739 3,959 3,865
34,850 34,900 3,965 3,745 3,965 3,871
34,900 34,950 3,971 3,751 3,971 3,877
34,950 35,000 3,977 3,757 3,977 3,883
35,000
35,000 35,050 3,983 3,763 3,983 3,889
35,050 35,100 3,989 3,769 3,989 3,895
35,100 35,150 3,995 3,775 3,995 3,901
35,150 35,200 4,001 3,781 4,001 3,907
35,200 35,250 4,007 3,787 4,007 3,913
35,250 35,300 4,013 3,793 4,013 3,919
35,300 35,350 4,019 3,799 4,019 3,925
35,350 35,400 4,025 3,805 4,025 3,931
35,400 35,450 4,031 3,811 4,031 3,937
35,450 35,500 4,037 3,817 4,037 3,943
35,500 35,550 4,043 3,823 4,043 3,949
35,550 35,600 4,049 3,829 4,049 3,955
35,600 35,650 4,055 3,835 4,055 3,961
35,650 35,700 4,061 3,841 4,061 3,967
35,700 35,750 4,067 3,847 4,067 3,973
35,750 35,800 4,073 3,853 4,073 3,979
35,800 35,850 4,079 3,859 4,079 3,985
35,850 35,900 4,085 3,865 4,085 3,991
35,900 35,950 4,091 3,871 4,091 3,997
35,950 36,000 4,097 3,877 4,097 4,003
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
36,000
36,000 36,050 4,103 3,883 4,103 4,009
36,050 36,100 4,109 3,889 4,109 4,015
36,100 36,150 4,115 3,895 4,115 4,021
36,150 36,200 4,121 3,901 4,121 4,027
36,200 36,250 4,127 3,907 4,127 4,033
36,250 36,300 4,133 3,913 4,133 4,039
36,300 36,350 4,139 3,919 4,139 4,045
36,350 36,400 4,145 3,925 4,145 4,051
36,400 36,450 4,151 3,931 4,151 4,057
36,450 36,500 4,157 3,937 4,157 4,063
36,500 36,550 4,163 3,943 4,163 4,069
36,550 36,600 4,169 3,949 4,169 4,075
36,600 36,650 4,175 3,955 4,175 4,081
36,650 36,700 4,181 3,961 4,181 4,087
36,700 36,750 4,187 3,967 4,187 4,093
36,750 36,800 4,193 3,973 4,193 4,099
36,800 36,850 4,199 3,979 4,199 4,105
36,850 36,900 4,205 3,985 4,205 4,111
36,900 36,950 4,211 3,991 4,211 4,117
36,950 37,000 4,217 3,997 4,217 4,123
37,000
37,000 37,050 4,223 4,003 4,223 4,129
37,050 37,100 4,229 4,009 4,229 4,135
37,100 37,150 4,235 4,015 4,235 4,141
37,150 37,200 4,241 4,021 4,241 4,147
37,200 37,250 4,247 4,027 4,247 4,153
37,250 37,300 4,253 4,033 4,253 4,159
37,300 37,350 4,259 4,039 4,259 4,165
37,350 37,400 4,265 4,045 4,265 4,171
37,400 37,450 4,271 4,051 4,271 4,177
37,450 37,500 4,277 4,057 4,277 4,183
37,500 37,550 4,283 4,063 4,283 4,189
37,550 37,600 4,289 4,069 4,289 4,195
37,600 37,650 4,295 4,075 4,295 4,201
37,650 37,700 4,301 4,081 4,301 4,207
37,700 37,750 4,307 4,087 4,307 4,213
37,750 37,800 4,313 4,093 4,313 4,219
37,800 37,850 4,319 4,099 4,319 4,225
37,850 37,900 4,325 4,105 4,325 4,231
37,900 37,950 4,331 4,111 4,331 4,237
37,950 38,000 4,337 4,117 4,337 4,243
38,000
38,000 38,050 4,343 4,123 4,343 4,249
38,050 38,100 4,349 4,129 4,349 4,255
38,100 38,150 4,355 4,135 4,355 4,261
38,150 38,200 4,361 4,141 4,361 4,267
38,200 38,250 4,367 4,147 4,367 4,273
38,250 38,300 4,373 4,153 4,373 4,279
38,300 38,350 4,379 4,159 4,379 4,285
38,350 38,400 4,385 4,165 4,385 4,291
38,400 38,450 4,391 4,171 4,391 4,297
38,450 38,500 4,397 4,177 4,397 4,303
38,500 38,550 4,403 4,183 4,403 4,309
38,550 38,600 4,409 4,189 4,409 4,315
38,600 38,650 4,415 4,195 4,415 4,321
38,650 38,700 4,421 4,201 4,421 4,327
38,700 38,750 4,427 4,207 4,427 4,333
38,750 38,800 4,433 4,213 4,433 4,339
38,800 38,850 4,439 4,219 4,439 4,345
38,850 38,900 4,445 4,225 4,445 4,351
38,900 38,950 4,451 4,231 4,451 4,357
38,950 39,000 4,457 4,237 4,457 4,363
(Continued)
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov.
69
Page 70 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Table — Continued
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
39,000
39,000 39,050 4,463 4,243 4,463 4,369
39,050 39,100 4,469 4,249 4,469 4,375
39,100 39,150 4,475 4,255 4,475 4,381
39,150 39,200 4,481 4,261 4,481 4,387
39,200 39,250 4,487 4,267 4,487 4,393
39,250 39,300 4,493 4,273 4,493 4,399
39,300 39,350 4,499 4,279 4,499 4,405
39,350 39,400 4,505 4,285 4,505 4,411
39,400 39,450 4,511 4,291 4,511 4,417
39,450 39,500 4,517 4,297 4,517 4,423
39,500 39,550 4,523 4,303 4,523 4,429
39,550 39,600 4,529 4,309 4,529 4,435
39,600 39,650 4,535 4,315 4,535 4,441
39,650 39,700 4,541 4,321 4,541 4,447
39,700 39,750 4,547 4,327 4,547 4,453
39,750 39,800 4,553 4,333 4,553 4,459
39,800 39,850 4,559 4,339 4,559 4,465
39,850 39,900 4,565 4,345 4,565 4,471
39,900 39,950 4,571 4,351 4,571 4,477
39,950 40,000 4,577 4,357 4,577 4,483
40,000
40,000 40,050 4,583 4,363 4,583 4,489
40,050 40,100 4,589 4,369 4,589 4,495
40,100 40,150 4,595 4,375 4,595 4,501
40,150 40,200 4,601 4,381 4,601 4,507
40,200 40,250 4,607 4,387 4,607 4,513
40,250 40,300 4,613 4,393 4,613 4,519
40,300 40,350 4,619 4,399 4,619 4,525
40,350 40,400 4,625 4,405 4,625 4,531
40,400 40,450 4,631 4,411 4,631 4,537
40,450 40,500 4,637 4,417 4,637 4,543
40,500 40,550 4,643 4,423 4,643 4,549
40,550 40,600 4,649 4,429 4,649 4,555
40,600 40,650 4,655 4,435 4,655 4,561
40,650 40,700 4,661 4,441 4,661 4,567
40,700 40,750 4,667 4,447 4,667 4,573
40,750 40,800 4,673 4,453 4,673 4,579
40,800 40,850 4,679 4,459 4,679 4,585
40,850 40,900 4,685 4,465 4,685 4,591
40,900 40,950 4,691 4,471 4,691 4,597
40,950 41,000 4,697 4,477 4,697 4,603
41,000
41,000 41,050 4,703 4,483 4,703 4,609
41,050 41,100 4,709 4,489 4,709 4,615
41,100 41,150 4,715 4,495 4,715 4,621
41,150 41,200 4,721 4,501 4,721 4,627
41,200 41,250 4,727 4,507 4,727 4,633
41,250 41,300 4,733 4,513 4,733 4,639
41,300 41,350 4,739 4,519 4,739 4,645
41,350 41,400 4,745 4,525 4,745 4,651
41,400 41,450 4,751 4,531 4,751 4,657
41,450 41,500 4,757 4,537 4,757 4,663
41,500 41,550 4,763 4,543 4,763 4,669
41,550 41,600 4,769 4,549 4,769 4,675
41,600 41,650 4,775 4,555 4,775 4,681
41,650 41,700 4,781 4,561 4,781 4,687
41,700 41,750 4,787 4,567 4,787 4,693
41,750 41,800 4,793 4,573 4,793 4,699
41,800 41,850 4,799 4,579 4,799 4,705
41,850 41,900 4,805 4,585 4,805 4,711
41,900 41,950 4,811 4,591 4,811 4,717
41,950 42,000 4,817 4,597 4,817 4,723
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
42,000
42,000 42,050 4,823 4,603 4,823 4,729
42,050 42,100 4,829 4,609 4,829 4,735
42,100 42,150 4,835 4,615 4,835 4,741
42,150 42,200 4,841 4,621 4,841 4,747
42,200 42,250 4,847 4,627 4,847 4,753
42,250 42,300 4,853 4,633 4,853 4,759
42,300 42,350 4,859 4,639 4,859 4,765
42,350 42,400 4,865 4,645 4,865 4,771
42,400 42,450 4,871 4,651 4,871 4,777
42,450 42,500 4,877 4,657 4,877 4,783
42,500 42,550 4,883 4,663 4,883 4,789
42,550 42,600 4,889 4,669 4,889 4,795
42,600 42,650 4,895 4,675 4,895 4,801
42,650 42,700 4,901 4,681 4,901 4,807
42,700 42,750 4,907 4,687 4,907 4,813
42,750 42,800 4,913 4,693 4,913 4,819
42,800 42,850 4,919 4,699 4,919 4,825
42,850 42,900 4,925 4,705 4,925 4,831
42,900 42,950 4,931 4,711 4,931 4,837
42,950 43,000 4,937 4,717 4,937 4,843
43,000
43,000 43,050 4,943 4,723 4,943 4,849
43,050 43,100 4,949 4,729 4,949 4,855
43,100 43,150 4,955 4,735 4,955 4,861
43,150 43,200 4,961 4,741 4,961 4,867
43,200 43,250 4,967 4,747 4,967 4,873
43,250 43,300 4,973 4,753 4,973 4,879
43,300 43,350 4,979 4,759 4,979 4,885
43,350 43,400 4,985 4,765 4,985 4,891
43,400 43,450 4,991 4,771 4,991 4,897
43,450 43,500 4,997 4,777 4,997 4,903
43,500 43,550 5,003 4,783 5,003 4,909
43,550 43,600 5,009 4,789 5,009 4,915
43,600 43,650 5,015 4,795 5,015 4,921
43,650 43,700 5,021 4,801 5,021 4,927
43,700 43,750 5,027 4,807 5,027 4,933
43,750 43,800 5,033 4,813 5,033 4,939
43,800 43,850 5,039 4,819 5,039 4,945
43,850 43,900 5,045 4,825 5,045 4,951
43,900 43,950 5,051 4,831 5,051 4,957
43,950 44,000 5,057 4,837 5,057 4,963
44,000
44,000 44,050 5,063 4,843 5,063 4,969
44,050 44,100 5,069 4,849 5,069 4,975
44,100 44,150 5,075 4,855 5,075 4,981
44,150 44,200 5,081 4,861 5,081 4,987
44,200 44,250 5,087 4,867 5,087 4,993
44,250 44,300 5,093 4,873 5,093 4,999
44,300 44,350 5,099 4,879 5,099 5,005
44,350 44,400 5,105 4,885 5,105 5,011
44,400 44,450 5,111 4,891 5,111 5,017
44,450 44,500 5,117 4,897 5,117 5,023
44,500 44,550 5,123 4,903 5,123 5,029
44,550 44,600 5,129 4,909 5,129 5,035
44,600 44,650 5,135 4,915 5,135 5,041
44,650 44,700 5,141 4,921 5,141 5,047
44,700 44,750 5,147 4,927 5,147 5,053
44,750 44,800 5,158 4,933 5,158 5,059
44,800 44,850 5,169 4,939 5,169 5,065
44,850 44,900 5,180 4,945 5,180 5,071
44,900 44,950 5,191 4,951 5,191 5,077
44,950 45,000 5,202 4,957 5,202 5,083
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
45,000
45,000 45,050 5,213 4,963 5,213 5,089
45,050 45,100 5,224 4,969 5,224 5,095
45,100 45,150 5,235 4,975 5,235 5,101
45,150 45,200 5,246 4,981 5,246 5,107
45,200 45,250 5,257 4,987 5,257 5,113
45,250 45,300 5,268 4,993 5,268 5,119
45,300 45,350 5,279 4,999 5,279 5,125
45,350 45,400 5,290 5,005 5,290 5,131
45,400 45,450 5,301 5,011 5,301 5,137
45,450 45,500 5,312 5,017 5,312 5,143
45,500 45,550 5,323 5,023 5,323 5,149
45,550 45,600 5,334 5,029 5,334 5,155
45,600 45,650 5,345 5,035 5,345 5,161
45,650 45,700 5,356 5,041 5,356 5,167
45,700 45,750 5,367 5,047 5,367 5,173
45,750 45,800 5,378 5,053 5,378 5,179
45,800 45,850 5,389 5,059 5,389 5,185
45,850 45,900 5,400 5,065 5,400 5,191
45,900 45,950 5,411 5,071 5,411 5,197
45,950 46,000 5,422 5,077 5,422 5,203
46,000
46,000 46,050 5,433 5,083 5,433 5,209
46,050 46,100 5,444 5,089 5,444 5,215
46,100 46,150 5,455 5,095 5,455 5,221
46,150 46,200 5,466 5,101 5,466 5,227
46,200 46,250 5,477 5,107 5,477 5,233
46,250 46,300 5,488 5,113 5,488 5,239
46,300 46,350 5,499 5,119 5,499 5,245
46,350 46,400 5,510 5,125 5,510 5,251
46,400 46,450 5,521 5,131 5,521 5,257
46,450 46,500 5,532 5,137 5,532 5,263
46,500 46,550 5,543 5,143 5,543 5,269
46,550 46,600 5,554 5,149 5,554 5,275
46,600 46,650 5,565 5,155 5,565 5,281
46,650 46,700 5,576 5,161 5,576 5,287
46,700 46,750 5,587 5,167 5,587 5,293
46,750 46,800 5,598 5,173 5,598 5,299
46,800 46,850 5,609 5,179 5,609 5,305
46,850 46,900 5,620 5,185 5,620 5,311
46,900 46,950 5,631 5,191 5,631 5,317
46,950 47,000 5,642 5,197 5,642 5,323
47,000
47,000 47,050 5,653 5,203 5,653 5,329
47,050 47,100 5,664 5,209 5,664 5,335
47,100 47,150 5,675 5,215 5,675 5,341
47,150 47,200 5,686 5,221 5,686 5,347
47,200 47,250 5,697 5,227 5,697 5,353
47,250 47,300 5,708 5,233 5,708 5,359
47,300 47,350 5,719 5,239 5,719 5,365
47,350 47,400 5,730 5,245 5,730 5,371
47,400 47,450 5,741 5,251 5,741 5,377
47,450 47,500 5,752 5,257 5,752 5,383
47,500 47,550 5,763 5,263 5,763 5,389
47,550 47,600 5,774 5,269 5,774 5,395
47,600 47,650 5,785 5,275 5,785 5,401
47,650 47,700 5,796 5,281 5,796 5,407
47,700 47,750 5,807 5,287 5,807 5,413
47,750 47,800 5,818 5,293 5,818 5,419
47,800 47,850 5,829 5,299 5,829 5,425
47,850 47,900 5,840 5,305 5,840 5,431
47,900 47,950 5,851 5,311 5,851 5,437
47,950 48,000 5,862 5,317 5,862 5,443
(Continued)
* This column must also be used by a qualifying surviving spouse.
70
Need more information or forms? Visit IRS.gov.
Page 71 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Table — Continued
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
48,000
48,000 48,050 5,873 5,323 5,873 5,449
48,050 48,100 5,884 5,329 5,884 5,455
48,100 48,150 5,895 5,335 5,895 5,461
48,150 48,200 5,906 5,341 5,906 5,467
48,200 48,250 5,917 5,347 5,917 5,473
48,250 48,300 5,928 5,353 5,928 5,479
48,300 48,350 5,939 5,359 5,939 5,485
48,350 48,400 5,950 5,365 5,950 5,491
48,400 48,450 5,961 5,371 5,961 5,497
48,450 48,500 5,972 5,377 5,972 5,503
48,500 48,550 5,983 5,383 5,983 5,509
48,550 48,600 5,994 5,389 5,994 5,515
48,600 48,650 6,005 5,395 6,005 5,521
48,650 48,700 6,016 5,401 6,016 5,527
48,700 48,750 6,027 5,407 6,027 5,533
48,750 48,800 6,038 5,413 6,038 5,539
48,800 48,850 6,049 5,419 6,049 5,545
48,850 48,900 6,060 5,425 6,060 5,551
48,900 48,950 6,071 5,431 6,071 5,557
48,950 49,000 6,082 5,437 6,082 5,563
49,000
49,000 49,050 6,093 5,443 6,093 5,569
49,050 49,100 6,104 5,449 6,104 5,575
49,100 49,150 6,115 5,455 6,115 5,581
49,150 49,200 6,126 5,461 6,126 5,587
49,200 49,250 6,137 5,467 6,137 5,593
49,250 49,300 6,148 5,473 6,148 5,599
49,300 49,350 6,159 5,479 6,159 5,605
49,350 49,400 6,170 5,485 6,170 5,611
49,400 49,450 6,181 5,491 6,181 5,617
49,450 49,500 6,192 5,497 6,192 5,623
49,500 49,550 6,203 5,503 6,203 5,629
49,550 49,600 6,214 5,509 6,214 5,635
49,600 49,650 6,225 5,515 6,225 5,641
49,650 49,700 6,236 5,521 6,236 5,647
49,700 49,750 6,247 5,527 6,247 5,653
49,750 49,800 6,258 5,533 6,258 5,659
49,800 49,850 6,269 5,539 6,269 5,665
49,850 49,900 6,280 5,545 6,280 5,671
49,900 49,950 6,291 5,551 6,291 5,677
49,950 50,000 6,302 5,557 6,302 5,683
50,000
50,000 50,050 6,313 5,563 6,313 5,689
50,050 50,100 6,324 5,569 6,324 5,695
50,100 50,150 6,335 5,575 6,335 5,701
50,150 50,200 6,346 5,581 6,346 5,707
50,200 50,250 6,357 5,587 6,357 5,713
50,250 50,300 6,368 5,593 6,368 5,719
50,300 50,350 6,379 5,599 6,379 5,725
50,350 50,400 6,390 5,605 6,390 5,731
50,400 50,450 6,401 5,611 6,401 5,737
50,450 50,500 6,412 5,617 6,412 5,743
50,500 50,550 6,423 5,623 6,423 5,749
50,550 50,600 6,434 5,629 6,434 5,755
50,600 50,650 6,445 5,635 6,445 5,761
50,650 50,700 6,456 5,641 6,456 5,767
50,700 50,750 6,467 5,647 6,467 5,773
50,750 50,800 6,478 5,653 6,478 5,779
50,800 50,850 6,489 5,659 6,489 5,785
50,850 50,900 6,500 5,665 6,500 5,791
50,900 50,950 6,511 5,671 6,511 5,797
50,950 51,000 6,522 5,677 6,522 5,803
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
51,000
51,000 51,050 6,533 5,683 6,533 5,809
51,050 51,100 6,544 5,689 6,544 5,815
51,100 51,150 6,555 5,695 6,555 5,821
51,150 51,200 6,566 5,701 6,566 5,827
51,200 51,250 6,577 5,707 6,577 5,833
51,250 51,300 6,588 5,713 6,588 5,839
51,300 51,350 6,599 5,719 6,599 5,845
51,350 51,400 6,610 5,725 6,610 5,851
51,400 51,450 6,621 5,731 6,621 5,857
51,450 51,500 6,632 5,737 6,632 5,863
51,500 51,550 6,643 5,743 6,643 5,869
51,550 51,600 6,654 5,749 6,654 5,875
51,600 51,650 6,665 5,755 6,665 5,881
51,650 51,700 6,676 5,761 6,676 5,887
51,700 51,750 6,687 5,767 6,687 5,893
51,750 51,800 6,698 5,773 6,698 5,899
51,800 51,850 6,709 5,779 6,709 5,905
51,850 51,900 6,720 5,785 6,720 5,911
51,900 51,950 6,731 5,791 6,731 5,917
51,950 52,000 6,742 5,797 6,742 5,923
52,000
52,000 52,050 6,753 5,803 6,753 5,929
52,050 52,100 6,764 5,809 6,764 5,935
52,100 52,150 6,775 5,815 6,775 5,941
52,150 52,200 6,786 5,821 6,786 5,947
52,200 52,250 6,797 5,827 6,797 5,953
52,250 52,300 6,808 5,833 6,808 5,959
52,300 52,350 6,819 5,839 6,819 5,965
52,350 52,400 6,830 5,845 6,830 5,971
52,400 52,450 6,841 5,851 6,841 5,977
52,450 52,500 6,852 5,857 6,852 5,983
52,500 52,550 6,863 5,863 6,863 5,989
52,550 52,600 6,874 5,869 6,874 5,995
52,600 52,650 6,885 5,875 6,885 6,001
52,650 52,700 6,896 5,881 6,896 6,007
52,700 52,750 6,907 5,887 6,907 6,013
52,750 52,800 6,918 5,893 6,918 6,019
52,800 52,850 6,929 5,899 6,929 6,025
52,850 52,900 6,940 5,905 6,940 6,031
52,900 52,950 6,951 5,911 6,951 6,037
52,950 53,000 6,962 5,917 6,962 6,043
53,000
53,000 53,050 6,973 5,923 6,973 6,049
53,050 53,100 6,984 5,929 6,984 6,055
53,100 53,150 6,995 5,935 6,995 6,061
53,150 53,200 7,006 5,941 7,006 6,067
53,200 53,250 7,017 5,947 7,017 6,073
53,250 53,300 7,028 5,953 7,028 6,079
53,300 53,350 7,039 5,959 7,039 6,085
53,350 53,400 7,050 5,965 7,050 6,091
53,400 53,450 7,061 5,971 7,061 6,097
53,450 53,500 7,072 5,977 7,072 6,103
53,500 53,550 7,083 5,983 7,083 6,109
53,550 53,600 7,094 5,989 7,094 6,115
53,600 53,650 7,105 5,995 7,105 6,121
53,650 53,700 7,116 6,001 7,116 6,127
53,700 53,750 7,127 6,007 7,127 6,133
53,750 53,800 7,138 6,013 7,138 6,139
53,800 53,850 7,149 6,019 7,149 6,145
53,850 53,900 7,160 6,025 7,160 6,151
53,900 53,950 7,171 6,031 7,171 6,157
53,950 54,000 7,182 6,037 7,182 6,163
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
54,000
54,000 54,050 7,193 6,043 7,193 6,169
54,050 54,100 7,204 6,049 7,204 6,175
54,100 54,150 7,215 6,055 7,215 6,181
54,150 54,200 7,226 6,061 7,226 6,187
54,200 54,250 7,237 6,067 7,237 6,193
54,250 54,300 7,248 6,073 7,248 6,199
54,300 54,350 7,259 6,079 7,259 6,205
54,350 54,400 7,270 6,085 7,270 6,211
54,400 54,450 7,281 6,091 7,281 6,217
54,450 54,500 7,292 6,097 7,292 6,223
54,500 54,550 7,303 6,103 7,303 6,229
54,550 54,600 7,314 6,109 7,314 6,235
54,600 54,650 7,325 6,115 7,325 6,241
54,650 54,700 7,336 6,121 7,336 6,247
54,700 54,750 7,347 6,127 7,347 6,253
54,750 54,800 7,358 6,133 7,358 6,259
54,800 54,850 7,369 6,139 7,369 6,265
54,850 54,900 7,380 6,145 7,380 6,271
54,900 54,950 7,391 6,151 7,391 6,277
54,950 55,000 7,402 6,157 7,402 6,283
55,000
55,000 55,050 7,413 6,163 7,413 6,289
55,050 55,100 7,424 6,169 7,424 6,295
55,100 55,150 7,435 6,175 7,435 6,301
55,150 55,200 7,446 6,181 7,446 6,307
55,200 55,250 7,457 6,187 7,457 6,313
55,250 55,300 7,468 6,193 7,468 6,319
55,300 55,350 7,479 6,199 7,479 6,325
55,350 55,400 7,490 6,205 7,490 6,331
55,400 55,450 7,501 6,211 7,501 6,337
55,450 55,500 7,512 6,217 7,512 6,343
55,500 55,550 7,523 6,223 7,523 6,349
55,550 55,600 7,534 6,229 7,534 6,355
55,600 55,650 7,545 6,235 7,545 6,361
55,650 55,700 7,556 6,241 7,556 6,367
55,700 55,750 7,567 6,247 7,567 6,373
55,750 55,800 7,578 6,253 7,578 6,379
55,800 55,850 7,589 6,259 7,589 6,385
55,850 55,900 7,600 6,265 7,600 6,391
55,900 55,950 7,611 6,271 7,611 6,397
55,950 56,000 7,622 6,277 7,622 6,403
56,000
56,000 56,050 7,633 6,283 7,633 6,409
56,050 56,100 7,644 6,289 7,644 6,415
56,100 56,150 7,655 6,295 7,655 6,421
56,150 56,200 7,666 6,301 7,666 6,427
56,200 56,250 7,677 6,307 7,677 6,433
56,250 56,300 7,688 6,313 7,688 6,439
56,300 56,350 7,699 6,319 7,699 6,445
56,350 56,400 7,710 6,325 7,710 6,451
56,400 56,450 7,721 6,331 7,721 6,457
56,450 56,500 7,732 6,337 7,732 6,463
56,500 56,550 7,743 6,343 7,743 6,469
56,550 56,600 7,754 6,349 7,754 6,475
56,600 56,650 7,765 6,355 7,765 6,481
56,650 56,700 7,776 6,361 7,776 6,487
56,700 56,750 7,787 6,367 7,787 6,493
56,750 56,800 7,798 6,373 7,798 6,499
56,800 56,850 7,809 6,379 7,809 6,505
56,850 56,900 7,820 6,385 7,820 6,511
56,900 56,950 7,831 6,391 7,831 6,517
56,950 57,000 7,842 6,397 7,842 6,523
(Continued)
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov.
71
Page 72 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Table — Continued
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
57,000
57,000 57,050 7,853 6,403 7,853 6,529
57,050 57,100 7,864 6,409 7,864 6,535
57,100 57,150 7,875 6,415 7,875 6,541
57,150 57,200 7,886 6,421 7,886 6,547
57,200 57,250 7,897 6,427 7,897 6,553
57,250 57,300 7,908 6,433 7,908 6,559
57,300 57,350 7,919 6,439 7,919 6,565
57,350 57,400 7,930 6,445 7,930 6,571
57,400 57,450 7,941 6,451 7,941 6,577
57,450 57,500 7,952 6,457 7,952 6,583
57,500 57,550 7,963 6,463 7,963 6,589
57,550 57,600 7,974 6,469 7,974 6,595
57,600 57,650 7,985 6,475 7,985 6,601
57,650 57,700 7,996 6,481 7,996 6,607
57,700 57,750 8,007 6,487 8,007 6,613
57,750 57,800 8,018 6,493 8,018 6,619
57,800 57,850 8,029 6,499 8,029 6,625
57,850 57,900 8,040 6,505 8,040 6,631
57,900 57,950 8,051 6,511 8,051 6,637
57,950 58,000 8,062 6,517 8,062 6,643
58,000
58,000 58,050 8,073 6,523 8,073 6,649
58,050 58,100 8,084 6,529 8,084 6,655
58,100 58,150 8,095 6,535 8,095 6,661
58,150 58,200 8,106 6,541 8,106 6,667
58,200 58,250 8,117 6,547 8,117 6,673
58,250 58,300 8,128 6,553 8,128 6,679
58,300 58,350 8,139 6,559 8,139 6,685
58,350 58,400 8,150 6,565 8,150 6,691
58,400 58,450 8,161 6,571 8,161 6,697
58,450 58,500 8,172 6,577 8,172 6,703
58,500 58,550 8,183 6,583 8,183 6,709
58,550 58,600 8,194 6,589 8,194 6,715
58,600 58,650 8,205 6,595 8,205 6,721
58,650 58,700 8,216 6,601 8,216 6,727
58,700 58,750 8,227 6,607 8,227 6,733
58,750 58,800 8,238 6,613 8,238 6,739
58,800 58,850 8,249 6,619 8,249 6,745
58,850 58,900 8,260 6,625 8,260 6,751
58,900 58,950 8,271 6,631 8,271 6,757
58,950 59,000 8,282 6,637 8,282 6,763
59,000
59,000 59,050 8,293 6,643 8,293 6,769
59,050 59,100 8,304 6,649 8,304 6,775
59,100 59,150 8,315 6,655 8,315 6,781
59,150 59,200 8,326 6,661 8,326 6,787
59,200 59,250 8,337 6,667 8,337 6,793
59,250 59,300 8,348 6,673 8,348 6,799
59,300 59,350 8,359 6,679 8,359 6,805
59,350 59,400 8,370 6,685 8,370 6,811
59,400 59,450 8,381 6,691 8,381 6,817
59,450 59,500 8,392 6,697 8,392 6,823
59,500 59,550 8,403 6,703 8,403 6,829
59,550 59,600 8,414 6,709 8,414 6,835
59,600 59,650 8,425 6,715 8,425 6,841
59,650 59,700 8,436 6,721 8,436 6,847
59,700 59,750 8,447 6,727 8,447 6,853
59,750 59,800 8,458 6,733 8,458 6,859
59,800 59,850 8,469 6,739 8,469 6,865
59,850 59,900 8,480 6,745 8,480 6,874
59,900 59,950 8,491 6,751 8,491 6,885
59,950 60,000 8,502 6,757 8,502 6,896
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
60,000
60,000 60,050 8,513 6,763 8,513 6,907
60,050 60,100 8,524 6,769 8,524 6,918
60,100 60,150 8,535 6,775 8,535 6,929
60,150 60,200 8,546 6,781 8,546 6,940
60,200 60,250 8,557 6,787 8,557 6,951
60,250 60,300 8,568 6,793 8,568 6,962
60,300 60,350 8,579 6,799 8,579 6,973
60,350 60,400 8,590 6,805 8,590 6,984
60,400 60,450 8,601 6,811 8,601 6,995
60,450 60,500 8,612 6,817 8,612 7,006
60,500 60,550 8,623 6,823 8,623 7,017
60,550 60,600 8,634 6,829 8,634 7,028
60,600 60,650 8,645 6,835 8,645 7,039
60,650 60,700 8,656 6,841 8,656 7,050
60,700 60,750 8,667 6,847 8,667 7,061
60,750 60,800 8,678 6,853 8,678 7,072
60,800 60,850 8,689 6,859 8,689 7,083
60,850 60,900 8,700 6,865 8,700 7,094
60,900 60,950 8,711 6,871 8,711 7,105
60,950 61,000 8,722 6,877 8,722 7,116
61,000
61,000 61,050 8,733 6,883 8,733 7,127
61,050 61,100 8,744 6,889 8,744 7,138
61,100 61,150 8,755 6,895 8,755 7,149
61,150 61,200 8,766 6,901 8,766 7,160
61,200 61,250 8,777 6,907 8,777 7,171
61,250 61,300 8,788 6,913 8,788 7,182
61,300 61,350 8,799 6,919 8,799 7,193
61,350 61,400 8,810 6,925 8,810 7,204
61,400 61,450 8,821 6,931 8,821 7,215
61,450 61,500 8,832 6,937 8,832 7,226
61,500 61,550 8,843 6,943 8,843 7,237
61,550 61,600 8,854 6,949 8,854 7,248
61,600 61,650 8,865 6,955 8,865 7,259
61,650 61,700 8,876 6,961 8,876 7,270
61,700 61,750 8,887 6,967 8,887 7,281
61,750 61,800 8,898 6,973 8,898 7,292
61,800 61,850 8,909 6,979 8,909 7,303
61,850 61,900 8,920 6,985 8,920 7,314
61,900 61,950 8,931 6,991 8,931 7,325
61,950 62,000 8,942 6,997 8,942 7,336
62,000
62,000 62,050 8,953 7,003 8,953 7,347
62,050 62,100 8,964 7,009 8,964 7,358
62,100 62,150 8,975 7,015 8,975 7,369
62,150 62,200 8,986 7,021 8,986 7,380
62,200 62,250 8,997 7,027 8,997 7,391
62,250 62,300 9,008 7,033 9,008 7,402
62,300 62,350 9,019 7,039 9,019 7,413
62,350 62,400 9,030 7,045 9,030 7,424
62,400 62,450 9,041 7,051 9,041 7,435
62,450 62,500 9,052 7,057 9,052 7,446
62,500 62,550 9,063 7,063 9,063 7,457
62,550 62,600 9,074 7,069 9,074 7,468
62,600 62,650 9,085 7,075 9,085 7,479
62,650 62,700 9,096 7,081 9,096 7,490
62,700 62,750 9,107 7,087 9,107 7,501
62,750 62,800 9,118 7,093 9,118 7,512
62,800 62,850 9,129 7,099 9,129 7,523
62,850 62,900 9,140 7,105 9,140 7,534
62,900 62,950 9,151 7,111 9,151 7,545
62,950 63,000 9,162 7,117 9,162 7,556
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
63,000
63,000 63,050 9,173 7,123 9,173 7,567
63,050 63,100 9,184 7,129 9,184 7,578
63,100 63,150 9,195 7,135 9,195 7,589
63,150 63,200 9,206 7,141 9,206 7,600
63,200 63,250 9,217 7,147 9,217 7,611
63,250 63,300 9,228 7,153 9,228 7,622
63,300 63,350 9,239 7,159 9,239 7,633
63,350 63,400 9,250 7,165 9,250 7,644
63,400 63,450 9,261 7,171 9,261 7,655
63,450 63,500 9,272 7,177 9,272 7,666
63,500 63,550 9,283 7,183 9,283 7,677
63,550 63,600 9,294 7,189 9,294 7,688
63,600 63,650 9,305 7,195 9,305 7,699
63,650 63,700 9,316 7,201 9,316 7,710
63,700 63,750 9,327 7,207 9,327 7,721
63,750 63,800 9,338 7,213 9,338 7,732
63,800 63,850 9,349 7,219 9,349 7,743
63,850 63,900 9,360 7,225 9,360 7,754
63,900 63,950 9,371 7,231 9,371 7,765
63,950 64,000 9,382 7,237 9,382 7,776
64,000
64,000 64,050 9,393 7,243 9,393 7,787
64,050 64,100 9,404 7,249 9,404 7,798
64,100 64,150 9,415 7,255 9,415 7,809
64,150 64,200 9,426 7,261 9,426 7,820
64,200 64,250 9,437 7,267 9,437 7,831
64,250 64,300 9,448 7,273 9,448 7,842
64,300 64,350 9,459 7,279 9,459 7,853
64,350 64,400 9,470 7,285 9,470 7,864
64,400 64,450 9,481 7,291 9,481 7,875
64,450 64,500 9,492 7,297 9,492 7,886
64,500 64,550 9,503 7,303 9,503 7,897
64,550 64,600 9,514 7,309 9,514 7,908
64,600 64,650 9,525 7,315 9,525 7,919
64,650 64,700 9,536 7,321 9,536 7,930
64,700 64,750 9,547 7,327 9,547 7,941
64,750 64,800 9,558 7,333 9,558 7,952
64,800 64,850 9,569 7,339 9,569 7,963
64,850 64,900 9,580 7,345 9,580 7,974
64,900 64,950 9,591 7,351 9,591 7,985
64,950 65,000 9,602 7,357 9,602 7,996
65,000
65,000 65,050 9,613 7,363 9,613 8,007
65,050 65,100 9,624 7,369 9,624 8,018
65,100 65,150 9,635 7,375 9,635 8,029
65,150 65,200 9,646 7,381 9,646 8,040
65,200 65,250 9,657 7,387 9,657 8,051
65,250 65,300 9,668 7,393 9,668 8,062
65,300 65,350 9,679 7,399 9,679 8,073
65,350 65,400 9,690 7,405 9,690 8,084
65,400 65,450 9,701 7,411 9,701 8,095
65,450 65,500 9,712 7,417 9,712 8,106
65,500 65,550 9,723 7,423 9,723 8,117
65,550 65,600 9,734 7,429 9,734 8,128
65,600 65,650 9,745 7,435 9,745 8,139
65,650 65,700 9,756 7,441 9,756 8,150
65,700 65,750 9,767 7,447 9,767 8,161
65,750 65,800 9,778 7,453 9,778 8,172
65,800 65,850 9,789 7,459 9,789 8,183
65,850 65,900 9,800 7,465 9,800 8,194
65,900 65,950 9,811 7,471 9,811 8,205
65,950 66,000 9,822 7,477 9,822 8,216
(Continued)
* This column must also be used by a qualifying surviving spouse.
72
Need more information or forms? Visit IRS.gov.
Page 73 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Table — Continued
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
66,000
66,000 66,050 9,833 7,483 9,833 8,227
66,050 66,100 9,844 7,489 9,844 8,238
66,100 66,150 9,855 7,495 9,855 8,249
66,150 66,200 9,866 7,501 9,866 8,260
66,200 66,250 9,877 7,507 9,877 8,271
66,250 66,300 9,888 7,513 9,888 8,282
66,300 66,350 9,899 7,519 9,899 8,293
66,350 66,400 9,910 7,525 9,910 8,304
66,400 66,450 9,921 7,531 9,921 8,315
66,450 66,500 9,932 7,537 9,932 8,326
66,500 66,550 9,943 7,543 9,943 8,337
66,550 66,600 9,954 7,549 9,954 8,348
66,600 66,650 9,965 7,555 9,965 8,359
66,650 66,700 9,976 7,561 9,976 8,370
66,700 66,750 9,987 7,567 9,987 8,381
66,750 66,800 9,998 7,573 9,998 8,392
66,800 66,850 10,009 7,579 10,009 8,403
66,850 66,900 10,020 7,585 10,020 8,414
66,900 66,950 10,031 7,591 10,031 8,425
66,950 67,000 10,042 7,597 10,042 8,436
67,000
67,000 67,050 10,053 7,603 10,053 8,447
67,050 67,100 10,064 7,609 10,064 8,458
67,100 67,150 10,075 7,615 10,075 8,469
67,150 67,200 10,086 7,621 10,086 8,480
67,200 67,250 10,097 7,627 10,097 8,491
67,250 67,300 10,108 7,633 10,108 8,502
67,300 67,350 10,119 7,639 10,119 8,513
67,350 67,400 10,130 7,645 10,130 8,524
67,400 67,450 10,141 7,651 10,141 8,535
67,450 67,500 10,152 7,657 10,152 8,546
67,500 67,550 10,163 7,663 10,163 8,557
67,550 67,600 10,174 7,669 10,174 8,568
67,600 67,650 10,185 7,675 10,185 8,579
67,650 67,700 10,196 7,681 10,196 8,590
67,700 67,750 10,207 7,687 10,207 8,601
67,750 67,800 10,218 7,693 10,218 8,612
67,800 67,850 10,229 7,699 10,229 8,623
67,850 67,900 10,240 7,705 10,240 8,634
67,900 67,950 10,251 7,711 10,251 8,645
67,950 68,000 10,262 7,717 10,262 8,656
68,000
68,000 68,050 10,273 7,723 10,273 8,667
68,050 68,100 10,284 7,729 10,284 8,678
68,100 68,150 10,295 7,735 10,295 8,689
68,150 68,200 10,306 7,741 10,306 8,700
68,200 68,250 10,317 7,747 10,317 8,711
68,250 68,300 10,328 7,753 10,328 8,722
68,300 68,350 10,339 7,759 10,339 8,733
68,350 68,400 10,350 7,765 10,350 8,744
68,400 68,450 10,361 7,771 10,361 8,755
68,450 68,500 10,372 7,777 10,372 8,766
68,500 68,550 10,383 7,783 10,383 8,777
68,550 68,600 10,394 7,789 10,394 8,788
68,600 68,650 10,405 7,795 10,405 8,799
68,650 68,700 10,416 7,801 10,416 8,810
68,700 68,750 10,427 7,807 10,427 8,821
68,750 68,800 10,438 7,813 10,438 8,832
68,800 68,850 10,449 7,819 10,449 8,843
68,850 68,900 10,460 7,825 10,460 8,854
68,900 68,950 10,471 7,831 10,471 8,865
68,950 69,000 10,482 7,837 10,482 8,876
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
69,000
69,000 69,050 10,493 7,843 10,493 8,887
69,050 69,100 10,504 7,849 10,504 8,898
69,100 69,150 10,515 7,855 10,515 8,909
69,150 69,200 10,526 7,861 10,526 8,920
69,200 69,250 10,537 7,867 10,537 8,931
69,250 69,300 10,548 7,873 10,548 8,942
69,300 69,350 10,559 7,879 10,559 8,953
69,350 69,400 10,570 7,885 10,570 8,964
69,400 69,450 10,581 7,891 10,581 8,975
69,450 69,500 10,592 7,897 10,592 8,986
69,500 69,550 10,603 7,903 10,603 8,997
69,550 69,600 10,614 7,909 10,614 9,008
69,600 69,650 10,625 7,915 10,625 9,019
69,650 69,700 10,636 7,921 10,636 9,030
69,700 69,750 10,647 7,927 10,647 9,041
69,750 69,800 10,658 7,933 10,658 9,052
69,800 69,850 10,669 7,939 10,669 9,063
69,850 69,900 10,680 7,945 10,680 9,074
69,900 69,950 10,691 7,951 10,691 9,085
69,950 70,000 10,702 7,957 10,702 9,096
70,000
70,000 70,050 10,713 7,963 10,713 9,107
70,050 70,100 10,724 7,969 10,724 9,118
70,100 70,150 10,735 7,975 10,735 9,129
70,150 70,200 10,746 7,981 10,746 9,140
70,200 70,250 10,757 7,987 10,757 9,151
70,250 70,300 10,768 7,993 10,768 9,162
70,300 70,350 10,779 7,999 10,779 9,173
70,350 70,400 10,790 8,005 10,790 9,184
70,400 70,450 10,801 8,011 10,801 9,195
70,450 70,500 10,812 8,017 10,812 9,206
70,500 70,550 10,823 8,023 10,823 9,217
70,550 70,600 10,834 8,029 10,834 9,228
70,600 70,650 10,845 8,035 10,845 9,239
70,650 70,700 10,856 8,041 10,856 9,250
70,700 70,750 10,867 8,047 10,867 9,261
70,750 70,800 10,878 8,053 10,878 9,272
70,800 70,850 10,889 8,059 10,889 9,283
70,850 70,900 10,900 8,065 10,900 9,294
70,900 70,950 10,911 8,071 10,911 9,305
70,950 71,000 10,922 8,077 10,922 9,316
71,000
71,000 71,050 10,933 8,083 10,933 9,327
71,050 71,100 10,944 8,089 10,944 9,338
71,100 71,150 10,955 8,095 10,955 9,349
71,150 71,200 10,966 8,101 10,966 9,360
71,200 71,250 10,977 8,107 10,977 9,371
71,250 71,300 10,988 8,113 10,988 9,382
71,300 71,350 10,999 8,119 10,999 9,393
71,350 71,400 11,010 8,125 11,010 9,404
71,400 71,450 11,021 8,131 11,021 9,415
71,450 71,500 11,032 8,137 11,032 9,426
71,500 71,550 11,043 8,143 11,043 9,437
71,550 71,600 11,054 8,149 11,054 9,448
71,600 71,650 11,065 8,155 11,065 9,459
71,650 71,700 11,076 8,161 11,076 9,470
71,700 71,750 11,087 8,167 11,087 9,481
71,750 71,800 11,098 8,173 11,098 9,492
71,800 71,850 11,109 8,179 11,109 9,503
71,850 71,900 11,120 8,185 11,120 9,514
71,900 71,950 11,131 8,191 11,131 9,525
71,950 72,000 11,142 8,197 11,142 9,536
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
72,000
72,000 72,050 11,153 8,203 11,153 9,547
72,050 72,100 11,164 8,209 11,164 9,558
72,100 72,150 11,175 8,215 11,175 9,569
72,150 72,200 11,186 8,221 11,186 9,580
72,200 72,250 11,197 8,227 11,197 9,591
72,250 72,300 11,208 8,233 11,208 9,602
72,300 72,350 11,219 8,239 11,219 9,613
72,350 72,400 11,230 8,245 11,230 9,624
72,400 72,450 11,241 8,251 11,241 9,635
72,450 72,500 11,252 8,257 11,252 9,646
72,500 72,550 11,263 8,263 11,263 9,657
72,550 72,600 11,274 8,269 11,274 9,668
72,600 72,650 11,285 8,275 11,285 9,679
72,650 72,700 11,296 8,281 11,296 9,690
72,700 72,750 11,307 8,287 11,307 9,701
72,750 72,800 11,318 8,293 11,318 9,712
72,800 72,850 11,329 8,299 11,329 9,723
72,850 72,900 11,340 8,305 11,340 9,734
72,900 72,950 11,351 8,311 11,351 9,745
72,950 73,000 11,362 8,317 11,362 9,756
73,000
73,000 73,050 11,373 8,323 11,373 9,767
73,050 73,100 11,384 8,329 11,384 9,778
73,100 73,150 11,395 8,335 11,395 9,789
73,150 73,200 11,406 8,341 11,406 9,800
73,200 73,250 11,417 8,347 11,417 9,811
73,250 73,300 11,428 8,353 11,428 9,822
73,300 73,350 11,439 8,359 11,439 9,833
73,350 73,400 11,450 8,365 11,450 9,844
73,400 73,450 11,461 8,371 11,461 9,855
73,450 73,500 11,472 8,377 11,472 9,866
73,500 73,550 11,483 8,383 11,483 9,877
73,550 73,600 11,494 8,389 11,494 9,888
73,600 73,650 11,505 8,395 11,505 9,899
73,650 73,700 11,516 8,401 11,516 9,910
73,700 73,750 11,527 8,407 11,527 9,921
73,750 73,800 11,538 8,413 11,538 9,932
73,800 73,850 11,549 8,419 11,549 9,943
73,850 73,900 11,560 8,425 11,560 9,954
73,900 73,950 11,571 8,431 11,571 9,965
73,950 74,000 11,582 8,437 11,582 9,976
74,000
74,000 74,050 11,593 8,443 11,593 9,987
74,050 74,100 11,604 8,449 11,604 9,998
74,100 74,150 11,615 8,455 11,615 10,009
74,150 74,200 11,626 8,461 11,626 10,020
74,200 74,250 11,637 8,467 11,637 10,031
74,250 74,300 11,648 8,473 11,648 10,042
74,300 74,350 11,659 8,479 11,659 10,053
74,350 74,400 11,670 8,485 11,670 10,064
74,400 74,450 11,681 8,491 11,681 10,075
74,450 74,500 11,692 8,497 11,692 10,086
74,500 74,550 11,703 8,503 11,703 10,097
74,550 74,600 11,714 8,509 11,714 10,108
74,600 74,650 11,725 8,515 11,725 10,119
74,650 74,700 11,736 8,521 11,736 10,130
74,700 74,750 11,747 8,527 11,747 10,141
74,750 74,800 11,758 8,533 11,758 10,152
74,800 74,850 11,769 8,539 11,769 10,163
74,850 74,900 11,780 8,545 11,780 10,174
74,900 74,950 11,791 8,551 11,791 10,185
74,950 75,000 11,802 8,557 11,802 10,196
(Continued)
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov.
73
Page 74 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Table — Continued
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
75,000
75,000 75,050 11,813 8,563 11,813 10,207
75,050 75,100 11,824 8,569 11,824 10,218
75,100 75,150 11,835 8,575 11,835 10,229
75,150 75,200 11,846 8,581 11,846 10,240
75,200 75,250 11,857 8,587 11,857 10,251
75,250 75,300 11,868 8,593 11,868 10,262
75,300 75,350 11,879 8,599 11,879 10,273
75,350 75,400 11,890 8,605 11,890 10,284
75,400 75,450 11,901 8,611 11,901 10,295
75,450 75,500 11,912 8,617 11,912 10,306
75,500 75,550 11,923 8,623 11,923 10,317
75,550 75,600 11,934 8,629 11,934 10,328
75,600 75,650 11,945 8,635 11,945 10,339
75,650 75,700 11,956 8,641 11,956 10,350
75,700 75,750 11,967 8,647 11,967 10,361
75,750 75,800 11,978 8,653 11,978 10,372
75,800 75,850 11,989 8,659 11,989 10,383
75,850 75,900 12,000 8,665 12,000 10,394
75,900 75,950 12,011 8,671 12,011 10,405
75,950 76,000 12,022 8,677 12,022 10,416
76,000
76,000 76,050 12,033 8,683 12,033 10,427
76,050 76,100 12,044 8,689 12,044 10,438
76,100 76,150 12,055 8,695 12,055 10,449
76,150 76,200 12,066 8,701 12,066 10,460
76,200 76,250 12,077 8,707 12,077 10,471
76,250 76,300 12,088 8,713 12,088 10,482
76,300 76,350 12,099 8,719 12,099 10,493
76,350 76,400 12,110 8,725 12,110 10,504
76,400 76,450 12,121 8,731 12,121 10,515
76,450 76,500 12,132 8,737 12,132 10,526
76,500 76,550 12,143 8,743 12,143 10,537
76,550 76,600 12,154 8,749 12,154 10,548
76,600 76,650 12,165 8,755 12,165 10,559
76,650 76,700 12,176 8,761 12,176 10,570
76,700 76,750 12,187 8,767 12,187 10,581
76,750 76,800 12,198 8,773 12,198 10,592
76,800 76,850 12,209 8,779 12,209 10,603
76,850 76,900 12,220 8,785 12,220 10,614
76,900 76,950 12,231 8,791 12,231 10,625
76,950 77,000 12,242 8,797 12,242 10,636
77,000
77,000 77,050 12,253 8,803 12,253 10,647
77,050 77,100 12,264 8,809 12,264 10,658
77,100 77,150 12,275 8,815 12,275 10,669
77,150 77,200 12,286 8,821 12,286 10,680
77,200 77,250 12,297 8,827 12,297 10,691
77,250 77,300 12,308 8,833 12,308 10,702
77,300 77,350 12,319 8,839 12,319 10,713
77,350 77,400 12,330 8,845 12,330 10,724
77,400 77,450 12,341 8,851 12,341 10,735
77,450 77,500 12,352 8,857 12,352 10,746
77,500 77,550 12,363 8,863 12,363 10,757
77,550 77,600 12,374 8,869 12,374 10,768
77,600 77,650 12,385 8,875 12,385 10,779
77,650 77,700 12,396 8,881 12,396 10,790
77,700 77,750 12,407 8,887 12,407 10,801
77,750 77,800 12,418 8,893 12,418 10,812
77,800 77,850 12,429 8,899 12,429 10,823
77,850 77,900 12,440 8,905 12,440 10,834
77,900 77,950 12,451 8,911 12,451 10,845
77,950 78,000 12,462 8,917 12,462 10,856
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
78,000
78,000 78,050 12,473 8,923 12,473 10,867
78,050 78,100 12,484 8,929 12,484 10,878
78,100 78,150 12,495 8,935 12,495 10,889
78,150 78,200 12,506 8,941 12,506 10,900
78,200 78,250 12,517 8,947 12,517 10,911
78,250 78,300 12,528 8,953 12,528 10,922
78,300 78,350 12,539 8,959 12,539 10,933
78,350 78,400 12,550 8,965 12,550 10,944
78,400 78,450 12,561 8,971 12,561 10,955
78,450 78,500 12,572 8,977 12,572 10,966
78,500 78,550 12,583 8,983 12,583 10,977
78,550 78,600 12,594 8,989 12,594 10,988
78,600 78,650 12,605 8,995 12,605 10,999
78,650 78,700 12,616 9,001 12,616 11,010
78,700 78,750 12,627 9,007 12,627 11,021
78,750 78,800 12,638 9,013 12,638 11,032
78,800 78,850 12,649 9,019 12,649 11,043
78,850 78,900 12,660 9,025 12,660 11,054
78,900 78,950 12,671 9,031 12,671 11,065
78,950 79,000 12,682 9,037 12,682 11,076
79,000
79,000 79,050 12,693 9,043 12,693 11,087
79,050 79,100 12,704 9,049 12,704 11,098
79,100 79,150 12,715 9,055 12,715 11,109
79,150 79,200 12,726 9,061 12,726 11,120
79,200 79,250 12,737 9,067 12,737 11,131
79,250 79,300 12,748 9,073 12,748 11,142
79,300 79,350 12,759 9,079 12,759 11,153
79,350 79,400 12,770 9,085 12,770 11,164
79,400 79,450 12,781 9,091 12,781 11,175
79,450 79,500 12,792 9,097 12,792 11,186
79,500 79,550 12,803 9,103 12,803 11,197
79,550 79,600 12,814 9,109 12,814 11,208
79,600 79,650 12,825 9,115 12,825 11,219
79,650 79,700 12,836 9,121 12,836 11,230
79,700 79,750 12,847 9,127 12,847 11,241
79,750 79,800 12,858 9,133 12,858 11,252
79,800 79,850 12,869 9,139 12,869 11,263
79,850 79,900 12,880 9,145 12,880 11,274
79,900 79,950 12,891 9,151 12,891 11,285
79,950 80,000 12,902 9,157 12,902 11,296
80,000
80,000 80,050 12,913 9,163 12,913 11,307
80,050 80,100 12,924 9,169 12,924 11,318
80,100 80,150 12,935 9,175 12,935 11,329
80,150 80,200 12,946 9,181 12,946 11,340
80,200 80,250 12,957 9,187 12,957 11,351
80,250 80,300 12,968 9,193 12,968 11,362
80,300 80,350 12,979 9,199 12,979 11,373
80,350 80,400 12,990 9,205 12,990 11,384
80,400 80,450 13,001 9,211 13,001 11,395
80,450 80,500 13,012 9,217 13,012 11,406
80,500 80,550 13,023 9,223 13,023 11,417
80,550 80,600 13,034 9,229 13,034 11,428
80,600 80,650 13,045 9,235 13,045 11,439
80,650 80,700 13,056 9,241 13,056 11,450
80,700 80,750 13,067 9,247 13,067 11,461
80,750 80,800 13,078 9,253 13,078 11,472
80,800 80,850 13,089 9,259 13,089 11,483
80,850 80,900 13,100 9,265 13,100 11,494
80,900 80,950 13,111 9,271 13,111 11,505
80,950 81,000 13,122 9,277 13,122 11,516
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
81,000
81,000 81,050 13,133 9,283 13,133 11,527
81,050 81,100 13,144 9,289 13,144 11,538
81,100 81,150 13,155 9,295 13,155 11,549
81,150 81,200 13,166 9,301 13,166 11,560
81,200 81,250 13,177 9,307 13,177 11,571
81,250 81,300 13,188 9,313 13,188 11,582
81,300 81,350 13,199 9,319 13,199 11,593
81,350 81,400 13,210 9,325 13,210 11,604
81,400 81,450 13,221 9,331 13,221 11,615
81,450 81,500 13,232 9,337 13,232 11,626
81,500 81,550 13,243 9,343 13,243 11,637
81,550 81,600 13,254 9,349 13,254 11,648
81,600 81,650 13,265 9,355 13,265 11,659
81,650 81,700 13,276 9,361 13,276 11,670
81,700 81,750 13,287 9,367 13,287 11,681
81,750 81,800 13,298 9,373 13,298 11,692
81,800 81,850 13,309 9,379 13,309 11,703
81,850 81,900 13,320 9,385 13,320 11,714
81,900 81,950 13,331 9,391 13,331 11,725
81,950 82,000 13,342 9,397 13,342 11,736
82,000
82,000 82,050 13,353 9,403 13,353 11,747
82,050 82,100 13,364 9,409 13,364 11,758
82,100 82,150 13,375 9,415 13,375 11,769
82,150 82,200 13,386 9,421 13,386 11,780
82,200 82,250 13,397 9,427 13,397 11,791
82,250 82,300 13,408 9,433 13,408 11,802
82,300 82,350 13,419 9,439 13,419 11,813
82,350 82,400 13,430 9,445 13,430 11,824
82,400 82,450 13,441 9,451 13,441 11,835
82,450 82,500 13,452 9,457 13,452 11,846
82,500 82,550 13,463 9,463 13,463 11,857
82,550 82,600 13,474 9,469 13,474 11,868
82,600 82,650 13,485 9,475 13,485 11,879
82,650 82,700 13,496 9,481 13,496 11,890
82,700 82,750 13,507 9,487 13,507 11,901
82,750 82,800 13,518 9,493 13,518 11,912
82,800 82,850 13,529 9,499 13,529 11,923
82,850 82,900 13,540 9,505 13,540 11,934
82,900 82,950 13,551 9,511 13,551 11,945
82,950 83,000 13,562 9,517 13,562 11,956
83,000
83,000 83,050 13,573 9,523 13,573 11,967
83,050 83,100 13,584 9,529 13,584 11,978
83,100 83,150 13,595 9,535 13,595 11,989
83,150 83,200 13,606 9,541 13,606 12,000
83,200 83,250 13,617 9,547 13,617 12,011
83,250 83,300 13,628 9,553 13,628 12,022
83,300 83,350 13,639 9,559 13,639 12,033
83,350 83,400 13,650 9,565 13,650 12,044
83,400 83,450 13,661 9,571 13,661 12,055
83,450 83,500 13,672 9,577 13,672 12,066
83,500 83,550 13,683 9,583 13,683 12,077
83,550 83,600 13,694 9,589 13,694 12,088
83,600 83,650 13,705 9,595 13,705 12,099
83,650 83,700 13,716 9,601 13,716 12,110
83,700 83,750 13,727 9,607 13,727 12,121
83,750 83,800 13,738 9,613 13,738 12,132
83,800 83,850 13,749 9,619 13,749 12,143
83,850 83,900 13,760 9,625 13,760 12,154
83,900 83,950 13,771 9,631 13,771 12,165
83,950 84,000 13,782 9,637 13,782 12,176
(Continued)
* This column must also be used by a qualifying surviving spouse.
74
Need more information or forms? Visit IRS.gov.
Page 75 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Table — Continued
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
84,000
84,000 84,050 13,793 9,643 13,793 12,187
84,050 84,100 13,804 9,649 13,804 12,198
84,100 84,150 13,815 9,655 13,815 12,209
84,150 84,200 13,826 9,661 13,826 12,220
84,200 84,250 13,837 9,667 13,837 12,231
84,250 84,300 13,848 9,673 13,848 12,242
84,300 84,350 13,859 9,679 13,859 12,253
84,350 84,400 13,870 9,685 13,870 12,264
84,400 84,450 13,881 9,691 13,881 12,275
84,450 84,500 13,892 9,697 13,892 12,286
84,500 84,550 13,903 9,703 13,903 12,297
84,550 84,600 13,914 9,709 13,914 12,308
84,600 84,650 13,925 9,715 13,925 12,319
84,650 84,700 13,936 9,721 13,936 12,330
84,700 84,750 13,947 9,727 13,947 12,341
84,750 84,800 13,958 9,733 13,958 12,352
84,800 84,850 13,969 9,739 13,969 12,363
84,850 84,900 13,980 9,745 13,980 12,374
84,900 84,950 13,991 9,751 13,991 12,385
84,950 85,000 14,002 9,757 14,002 12,396
85,000
85,000 85,050 14,013 9,763 14,013 12,407
85,050 85,100 14,024 9,769 14,024 12,418
85,100 85,150 14,035 9,775 14,035 12,429
85,150 85,200 14,046 9,781 14,046 12,440
85,200 85,250 14,057 9,787 14,057 12,451
85,250 85,300 14,068 9,793 14,068 12,462
85,300 85,350 14,079 9,799 14,079 12,473
85,350 85,400 14,090 9,805 14,090 12,484
85,400 85,450 14,101 9,811 14,101 12,495
85,450 85,500 14,112 9,817 14,112 12,506
85,500 85,550 14,123 9,823 14,123 12,517
85,550 85,600 14,134 9,829 14,134 12,528
85,600 85,650 14,145 9,835 14,145 12,539
85,650 85,700 14,156 9,841 14,156 12,550
85,700 85,750 14,167 9,847 14,167 12,561
85,750 85,800 14,178 9,853 14,178 12,572
85,800 85,850 14,189 9,859 14,189 12,583
85,850 85,900 14,200 9,865 14,200 12,594
85,900 85,950 14,211 9,871 14,211 12,605
85,950 86,000 14,222 9,877 14,222 12,616
86,000
86,000 86,050 14,233 9,883 14,233 12,627
86,050 86,100 14,244 9,889 14,244 12,638
86,100 86,150 14,255 9,895 14,255 12,649
86,150 86,200 14,266 9,901 14,266 12,660
86,200 86,250 14,277 9,907 14,277 12,671
86,250 86,300 14,288 9,913 14,288 12,682
86,300 86,350 14,299 9,919 14,299 12,693
86,350 86,400 14,310 9,925 14,310 12,704
86,400 86,450 14,321 9,931 14,321 12,715
86,450 86,500 14,332 9,937 14,332 12,726
86,500 86,550 14,343 9,943 14,343 12,737
86,550 86,600 14,354 9,949 14,354 12,748
86,600 86,650 14,365 9,955 14,365 12,759
86,650 86,700 14,376 9,961 14,376 12,770
86,700 86,750 14,387 9,967 14,387 12,781
86,750 86,800 14,398 9,973 14,398 12,792
86,800 86,850 14,409 9,979 14,409 12,803
86,850 86,900 14,420 9,985 14,420 12,814
86,900 86,950 14,431 9,991 14,431 12,825
86,950 87,000 14,442 9,997 14,442 12,836
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
87,000
87,000 87,050 14,453 10,003 14,453 12,847
87,050 87,100 14,464 10,009 14,464 12,858
87,100 87,150 14,475 10,015 14,475 12,869
87,150 87,200 14,486 10,021 14,486 12,880
87,200 87,250 14,497 10,027 14,497 12,891
87,250 87,300 14,508 10,033 14,508 12,902
87,300 87,350 14,519 10,039 14,519 12,913
87,350 87,400 14,530 10,045 14,530 12,924
87,400 87,450 14,541 10,051 14,541 12,935
87,450 87,500 14,552 10,057 14,552 12,946
87,500 87,550 14,563 10,063 14,563 12,957
87,550 87,600 14,574 10,069 14,574 12,968
87,600 87,650 14,585 10,075 14,585 12,979
87,650 87,700 14,596 10,081 14,596 12,990
87,700 87,750 14,607 10,087 14,607 13,001
87,750 87,800 14,618 10,093 14,618 13,012
87,800 87,850 14,629 10,099 14,629 13,023
87,850 87,900 14,640 10,105 14,640 13,034
87,900 87,950 14,651 10,111 14,651 13,045
87,950 88,000 14,662 10,117 14,662 13,056
88,000
88,000 88,050 14,673 10,123 14,673 13,067
88,050 88,100 14,684 10,129 14,684 13,078
88,100 88,150 14,695 10,135 14,695 13,089
88,150 88,200 14,706 10,141 14,706 13,100
88,200 88,250 14,717 10,147 14,717 13,111
88,250 88,300 14,728 10,153 14,728 13,122
88,300 88,350 14,739 10,159 14,739 13,133
88,350 88,400 14,750 10,165 14,750 13,144
88,400 88,450 14,761 10,171 14,761 13,155
88,450 88,500 14,772 10,177 14,772 13,166
88,500 88,550 14,783 10,183 14,783 13,177
88,550 88,600 14,794 10,189 14,794 13,188
88,600 88,650 14,805 10,195 14,805 13,199
88,650 88,700 14,816 10,201 14,816 13,210
88,700 88,750 14,827 10,207 14,827 13,221
88,750 88,800 14,838 10,213 14,838 13,232
88,800 88,850 14,849 10,219 14,849 13,243
88,850 88,900 14,860 10,225 14,860 13,254
88,900 88,950 14,871 10,231 14,871 13,265
88,950 89,000 14,882 10,237 14,882 13,276
89,000
89,000 89,050 14,893 10,243 14,893 13,287
89,050 89,100 14,904 10,249 14,904 13,298
89,100 89,150 14,915 10,255 14,915 13,309
89,150 89,200 14,926 10,261 14,926 13,320
89,200 89,250 14,937 10,267 14,937 13,331
89,250 89,300 14,948 10,273 14,948 13,342
89,300 89,350 14,959 10,279 14,959 13,353
89,350 89,400 14,970 10,285 14,970 13,364
89,400 89,450 14,981 10,291 14,981 13,375
89,450 89,500 14,992 10,300 14,992 13,386
89,500 89,550 15,003 10,311 15,003 13,397
89,550 89,600 15,014 10,322 15,014 13,408
89,600 89,650 15,025 10,333 15,025 13,419
89,650 89,700 15,036 10,344 15,036 13,430
89,700 89,750 15,047 10,355 15,047 13,441
89,750 89,800 15,058 10,366 15,058 13,452
89,800 89,850 15,069 10,377 15,069 13,463
89,850 89,900 15,080 10,388 15,080 13,474
89,900 89,950 15,091 10,399 15,091 13,485
89,950 90,000 15,102 10,410 15,102 13,496
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
90,000
90,000 90,050 15,113 10,421 15,113 13,507
90,050 90,100 15,124 10,432 15,124 13,518
90,100 90,150 15,135 10,443 15,135 13,529
90,150 90,200 15,146 10,454 15,146 13,540
90,200 90,250 15,157 10,465 15,157 13,551
90,250 90,300 15,168 10,476 15,168 13,562
90,300 90,350 15,179 10,487 15,179 13,573
90,350 90,400 15,190 10,498 15,190 13,584
90,400 90,450 15,201 10,509 15,201 13,595
90,450 90,500 15,212 10,520 15,212 13,606
90,500 90,550 15,223 10,531 15,223 13,617
90,550 90,600 15,234 10,542 15,234 13,628
90,600 90,650 15,245 10,553 15,245 13,639
90,650 90,700 15,256 10,564 15,256 13,650
90,700 90,750 15,267 10,575 15,267 13,661
90,750 90,800 15,278 10,586 15,278 13,672
90,800 90,850 15,289 10,597 15,289 13,683
90,850 90,900 15,300 10,608 15,300 13,694
90,900 90,950 15,311 10,619 15,311 13,705
90,950 91,000 15,322 10,630 15,322 13,716
91,000
91,000 91,050 15,333 10,641 15,333 13,727
91,050 91,100 15,344 10,652 15,344 13,738
91,100 91,150 15,355 10,663 15,355 13,749
91,150 91,200 15,366 10,674 15,366 13,760
91,200 91,250 15,377 10,685 15,377 13,771
91,250 91,300 15,388 10,696 15,388 13,782
91,300 91,350 15,399 10,707 15,399 13,793
91,350 91,400 15,410 10,718 15,410 13,804
91,400 91,450 15,421 10,729 15,421 13,815
91,450 91,500 15,432 10,740 15,432 13,826
91,500 91,550 15,443 10,751 15,443 13,837
91,550 91,600 15,454 10,762 15,454 13,848
91,600 91,650 15,465 10,773 15,465 13,859
91,650 91,700 15,476 10,784 15,476 13,870
91,700 91,750 15,487 10,795 15,487 13,881
91,750 91,800 15,498 10,806 15,498 13,892
91,800 91,850 15,509 10,817 15,509 13,903
91,850 91,900 15,520 10,828 15,520 13,914
91,900 91,950 15,531 10,839 15,531 13,925
91,950 92,000 15,542 10,850 15,542 13,936
92,000
92,000 92,050 15,553 10,861 15,553 13,947
92,050 92,100 15,564 10,872 15,564 13,958
92,100 92,150 15,575 10,883 15,575 13,969
92,150 92,200 15,586 10,894 15,586 13,980
92,200 92,250 15,597 10,905 15,597 13,991
92,250 92,300 15,608 10,916 15,608 14,002
92,300 92,350 15,619 10,927 15,619 14,013
92,350 92,400 15,630 10,938 15,630 14,024
92,400 92,450 15,641 10,949 15,641 14,035
92,450 92,500 15,652 10,960 15,652 14,046
92,500 92,550 15,663 10,971 15,663 14,057
92,550 92,600 15,674 10,982 15,674 14,068
92,600 92,650 15,685 10,993 15,685 14,079
92,650 92,700 15,696 11,004 15,696 14,090
92,700 92,750 15,707 11,015 15,707 14,101
92,750 92,800 15,718 11,026 15,718 14,112
92,800 92,850 15,729 11,037 15,729 14,123
92,850 92,900 15,740 11,048 15,740 14,134
92,900 92,950 15,751 11,059 15,751 14,145
92,950 93,000 15,762 11,070 15,762 14,156
(Continued)
* This column must also be used by a qualifying surviving spouse.
Need more information or forms? Visit IRS.gov.
75
Page 76 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Table — Continued
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
93,000
93,000 93,050 15,773 11,081 15,773 14,167
93,050 93,100 15,784 11,092 15,784 14,178
93,100 93,150 15,795 11,103 15,795 14,189
93,150 93,200 15,806 11,114 15,806 14,200
93,200 93,250 15,817 11,125 15,817 14,211
93,250 93,300 15,828 11,136 15,828 14,222
93,300 93,350 15,839 11,147 15,839 14,233
93,350 93,400 15,850 11,158 15,850 14,244
93,400 93,450 15,861 11,169 15,861 14,255
93,450 93,500 15,872 11,180 15,872 14,266
93,500 93,550 15,883 11,191 15,883 14,277
93,550 93,600 15,894 11,202 15,894 14,288
93,600 93,650 15,905 11,213 15,905 14,299
93,650 93,700 15,916 11,224 15,916 14,310
93,700 93,750 15,927 11,235 15,927 14,321
93,750 93,800 15,938 11,246 15,938 14,332
93,800 93,850 15,949 11,257 15,949 14,343
93,850 93,900 15,960 11,268 15,960 14,354
93,900 93,950 15,971 11,279 15,971 14,365
93,950 94,000 15,982 11,290 15,982 14,376
94,000
94,000 94,050 15,993 11,301 15,993 14,387
94,050 94,100 16,004 11,312 16,004 14,398
94,100 94,150 16,015 11,323 16,015 14,409
94,150 94,200 16,026 11,334 16,026 14,420
94,200 94,250 16,037 11,345 16,037 14,431
94,250 94,300 16,048 11,356 16,048 14,442
94,300 94,350 16,059 11,367 16,059 14,453
94,350 94,400 16,070 11,378 16,070 14,464
94,400 94,450 16,081 11,389 16,081 14,475
94,450 94,500 16,092 11,400 16,092 14,486
94,500 94,550 16,103 11,411 16,103 14,497
94,550 94,600 16,114 11,422 16,114 14,508
94,600 94,650 16,125 11,433 16,125 14,519
94,650 94,700 16,136 11,444 16,136 14,530
94,700 94,750 16,147 11,455 16,147 14,541
94,750 94,800 16,158 11,466 16,158 14,552
94,800 94,850 16,169 11,477 16,169 14,563
94,850 94,900 16,180 11,488 16,180 14,574
94,900 94,950 16,191 11,499 16,191 14,585
94,950 95,000 16,202 11,510 16,202 14,596
95,000
95,000 95,050 16,213 11,521 16,213 14,607
95,050 95,100 16,224 11,532 16,224 14,618
95,100 95,150 16,235 11,543 16,235 14,629
95,150 95,200 16,246 11,554 16,246 14,640
95,200 95,250 16,257 11,565 16,257 14,651
95,250 95,300 16,268 11,576 16,268 14,662
95,300 95,350 16,279 11,587 16,279 14,673
95,350 95,400 16,290 11,598 16,290 14,684
95,400 95,450 16,302 11,609 16,302 14,696
95,450 95,500 16,314 11,620 16,314 14,708
95,500 95,550 16,326 11,631 16,326 14,720
95,550 95,600 16,338 11,642 16,338 14,732
95,600 95,650 16,350 11,653 16,350 14,744
95,650 95,700 16,362 11,664 16,362 14,756
95,700 95,750 16,374 11,675 16,374 14,768
95,750 95,800 16,386 11,686 16,386 14,780
95,800 95,850 16,398 11,697 16,398 14,792
95,850 95,900 16,410 11,708 16,410 14,804
95,900 95,950 16,422 11,719 16,422 14,816
95,950 96,000 16,434 11,730 16,434 14,828
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
96,000
96,000 96,050 16,446 11,741 16,446 14,840
96,050 96,100 16,458 11,752 16,458 14,852
96,100 96,150 16,470 11,763 16,470 14,864
96,150 96,200 16,482 11,774 16,482 14,876
96,200 96,250 16,494 11,785 16,494 14,888
96,250 96,300 16,506 11,796 16,506 14,900
96,300 96,350 16,518 11,807 16,518 14,912
96,350 96,400 16,530 11,818 16,530 14,924
96,400 96,450 16,542 11,829 16,542 14,936
96,450 96,500 16,554 11,840 16,554 14,948
96,500 96,550 16,566 11,851 16,566 14,960
96,550 96,600 16,578 11,862 16,578 14,972
96,600 96,650 16,590 11,873 16,590 14,984
96,650 96,700 16,602 11,884 16,602 14,996
96,700 96,750 16,614 11,895 16,614 15,008
96,750 96,800 16,626 11,906 16,626 15,020
96,800 96,850 16,638 11,917 16,638 15,032
96,850 96,900 16,650 11,928 16,650 15,044
96,900 96,950 16,662 11,939 16,662 15,056
96,950 97,000 16,674 11,950 16,674 15,068
97,000
97,000 97,050 16,686 11,961 16,686 15,080
97,050 97,100 16,698 11,972 16,698 15,092
97,100 97,150 16,710 11,983 16,710 15,104
97,150 97,200 16,722 11,994 16,722 15,116
97,200 97,250 16,734 12,005 16,734 15,128
97,250 97,300 16,746 12,016 16,746 15,140
97,300 97,350 16,758 12,027 16,758 15,152
97,350 97,400 16,770 12,038 16,770 15,164
97,400 97,450 16,782 12,049 16,782 15,176
97,450 97,500 16,794 12,060 16,794 15,188
97,500 97,550 16,806 12,071 16,806 15,200
97,550 97,600 16,818 12,082 16,818 15,212
97,600 97,650 16,830 12,093 16,830 15,224
97,650 97,700 16,842 12,104 16,842 15,236
97,700 97,750 16,854 12,115 16,854 15,248
97,750 97,800 16,866 12,126 16,866 15,260
97,800 97,850 16,878 12,137 16,878 15,272
97,850 97,900 16,890 12,148 16,890 15,284
97,900 97,950 16,902 12,159 16,902 15,296
97,950 98,000 16,914 12,170 16,914 15,308
98,000
98,000 98,050 16,926 12,181 16,926 15,320
98,050 98,100 16,938 12,192 16,938 15,332
98,100 98,150 16,950 12,203 16,950 15,344
98,150 98,200 16,962 12,214 16,962 15,356
98,200 98,250 16,974 12,225 16,974 15,368
98,250 98,300 16,986 12,236 16,986 15,380
98,300 98,350 16,998 12,247 16,998 15,392
98,350 98,400 17,010 12,258 17,010 15,404
98,400 98,450 17,022 12,269 17,022 15,416
98,450 98,500 17,034 12,280 17,034 15,428
98,500 98,550 17,046 12,291 17,046 15,440
98,550 98,600 17,058 12,302 17,058 15,452
98,600 98,650 17,070 12,313 17,070 15,464
98,650 98,700 17,082 12,324 17,082 15,476
98,700 98,750 17,094 12,335 17,094 15,488
98,750 98,800 17,106 12,346 17,106 15,500
98,800 98,850 17,118 12,357 17,118 15,512
98,850 98,900 17,130 12,368 17,130 15,524
98,900 98,950 17,142 12,379 17,142 15,536
98,950 99,000 17,154 12,390 17,154 15,548
If line 15
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married
filing
jointly *
Married
filing
sepa-
rately
Head of
a
house-
hold
Your tax is—
99,000
99,000 99,050 17,166 12,401 17,166 15,560
99,050 99,100 17,178 12,412 17,178 15,572
99,100 99,150 17,190 12,423 17,190 15,584
99,150 99,200 17,202 12,434 17,202 15,596
99,200 99,250 17,214 12,445 17,214 15,608
99,250 99,300 17,226 12,456 17,226 15,620
99,300 99,350 17,238 12,467 17,238 15,632
99,350 99,400 17,250 12,478 17,250 15,644
99,400 99,450 17,262 12,489 17,262 15,656
99,450 99,500 17,274 12,500 17,274 15,668
99,500 99,550 17,286 12,511 17,286 15,680
99,550 99,600 17,298 12,522 17,298 15,692
99,600 99,650 17,310 12,533 17,310 15,704
99,650 99,700 17,322 12,544 17,322 15,716
99,700 99,750 17,334 12,555 17,334 15,728
99,750 99,800 17,346 12,566 17,346 15,740
99,800 99,850 17,358 12,577 17,358 15,752
99,850 99,900 17,370 12,588 17,370 15,764
99,900 99,950 17,382 12,599 17,382 15,776
99,950 100,000 17,394 12,610 17,394 15,788
$100,000
or over
use the Tax
Computation
Worksheet
* This column must also be used by a qualifying surviving spouse.
76
Need more information or forms? Visit IRS.gov.
Page 77 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2023 Tax Computation Worksheet—Line 16
CAUTION
!
See the instructions for line 16 to see if you must use the worksheet below to figure your tax.
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends
and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter
the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the
appropriate line of the form or worksheet that you are completing.
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Taxable income.
If line 15 is—
(a)
Enter the amount from line 15
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter
the result here and on the entry
space on line 16.
At least $100,000 but not over $182,100 $ × 24% (0.24) $ $ 6,600.00 $
Over $182,100 but not over $231,250 $ × 32% (0.32) $ $ 21,168.00 $
Over $231,250 but not over $578,125 $ × 35% (0.35) $ $ 28,105.50 $
Over $578,125 $ × 37% (0.37) $ $ 39,668.00 $
Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. Complete the row below
that applies to you.
Taxable income.
If line 15 is—
(a)
Enter the amount from line 15
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the
result here and on the entry
space on line 16.
At least $100,000 but not over $190,750 $ × 22% (0.22) $ $ 9,385.00 $
Over $190,750 but not over $364,200 $ × 24% (0.24) $ $ 13,200.00 $
Over $364,200 but not over $462,500 $ × 32% (0.32) $ $ 42,336.00 $
Over $462,500 but not over $693,750 $ × 35% (0.35) $ $ 56,211.00 $
Over $693,750 $ × 37% (0.37) $ $ 70,086.00 $
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 15 is—
(a)
Enter the amount from line 15
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter
the result here and on the entry
space on line 16.
At least $100,000 but not over $182,100 $ × 24% (0.24) $ $ 6,600.00 $
Over $182,100 but not over $231,250 $ × 32% (0.32) $ $ 21,168.00 $
Over $231,250 but not over $346,875 $ × 35% (0.35) $ $ 28,105.50 $
Over $346,875 $ × 37% (0.37) $ $ 35,043.00 $
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income.
If line 15 is—
(a)
Enter the amount from line 15
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter
the result here and on the
entry space on line 16.
At least $100,000 but not over $182,100 $ × 24% (0.24) $ $ 8,206.00 $
Over $182,100 but not over $231,250 $ × 32% (0.32) $ $ 22,774.00 $
Over $231,250 but not over $578,100 $ × 35% (0.35) $ $ 29,711.50 $
Over $578,100 $ × 37% (0.37) $ $ 41,273.50 $
Need more information or forms? Visit IRS.gov.
77
Page 78 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
General
Information
The IRS Mission. Provide America's taxpayers top-quality service by helping them
understand and meet their tax responsibilities and enforce the law with integrity and
fairness to all.
Voter Registration
Do you need to check or update your
voter registration? Visit Vote.gov to con-
firm with your state election office.
How To Avoid Common
Mistakes
Mistakes can delay your refund or result
in notices being sent to you. One of the
best ways to file an accurate return is to
file electronically. Tax software does the
math for you and will help you avoid
mistakes. You may be eligible to use
free tax software that will take the
guesswork out of preparing your return.
Free File makes available free
brand-name software and free e-file.
Visit IRS.gov/FreeFile for details. Join
the eight in 10 taxpayers who get their
refunds faster by using direct deposit
and e-file.
•
File your return on a standard size
sheet of paper. Cutting the paper may
cause problems in processing your re-
turn.
•
Make sure you entered the correct
name and social security number (SSN)
for each dependent you claim in the De-
pendents section. Check that each de-
pendent's name and SSN agrees with the
dependent’s social security card. For
each child under age 17 who is a quali-
fying child for the child tax credit or
each dependent who qualifies you for
the credit for other dependents, make
sure you checked the appropriate box in
column (4) of the Dependents section.
•
Check your math, especially for
the child tax credit, earned income credit
(EIC), taxable social security benefits,
total income, itemized deductions or
standard deduction, taxable income, to-
tal tax, federal income tax withheld, and
refund or amount you owe.
•
Be sure you used the correct meth-
od to figure your tax. See the instruc-
tions 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 spou-
se's) name in the same order as shown
on your last return.
•
If you live in an apartment, be sure
to include your apartment number in
your address.
•
If you are taking the standard de-
duction, see the instructions for line 12
to be sure you entered the correct
amount.
•
If you received capital gain distri-
butions but weren't required to file
Schedule D, make sure you checked the
box on line 7.
•
If you are taking the EIC, be sure
you used the correct column of the EIC
Table for your filing status and the num-
ber of qualifying children you have who
have valid SSNs.
•
Remember to sign and date Form
1040 or 1040-SR and enter your occupa-
tion(s).
•
Attach your Form(s) W-2 and oth-
er 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 pay-
ment. 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 differ-
ent address than you have in the past.
•
Don’t file more than one original
return for the same year, even if you
haven't gotten your refund or haven't
heard from the IRS since you filed. Fil-
ing 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 Mar-
ketplace coverage, and advance pay-
ments 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 de-
pendent 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 de-
pendent. See the instructions for Sched-
ule 2, line 2, and the Instructions for
Form 8962. You or whoever enrolled
you should have received Form 1095-A
from the Marketplace with information
about who was covered and any advance
payments of the premium tax credit.
Innocent Spouse Relief
Generally, both you and your spouse are
each responsible for paying the full
amount of tax, interest, and penalties on
your joint return. However, you may
qualify for relief from liability for tax on
a joint return if (a) there is an under-
statement of tax because your spouse
omitted income or claimed false deduc-
tions or credits; (b) you are divorced,
separated, or no longer living with your
spouse; or (c) given all the facts and cir-
cumstances, it wouldn't be fair to hold
you liable for the tax. You may also
qualify for relief if you were a married
resident of a community property state
but didn't file a joint return and are now
liable for an unpaid or understated tax.
File Form 8857 to request relief. In
some cases, Form 8857 may need to be
filed within 2 years of the date on which
the IRS first attempted to collect the tax
from you. Don’t file Form 8857 with
your Form 1040 or 1040-SR. For more
information, see Pub. 971 and Form
8857, or you can call the Innocent
Spouse office toll free at 855-851-2009.
78
Page 79 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Income Tax Withholding
and Estimated Tax
Payments for 2024
You can use the Tax
Withholding Estimator instead
of Pub. 505 or the worksheets
included with Form W-4 or W-4P to de-
termine whether you need to have your
withholding increased or decreased.
In general, you don’t have to make
estimated tax payments if you expect
that your 2024 Form 1040 or 1040-SR
will show a tax refund or a tax balance
due of less than $1,000. If your total es-
timated tax for 2024 is $1,000 or more,
see Form 1040-ES and Pub. 505 for a
worksheet you can use to see if you have
to make estimated tax payments. For
more details, see Pub. 505.
Secure Your Tax
Records From Identity
Theft
All taxpayers can now apply
for an Identity Protection PIN
(IP PIN). Use the Get An IP
PIN tool on IRS.gov to request an IP
PIN, file Form 15227 if your AGI on
your last filed return is less than
$73,000 ($146,000 if married filing
jointly), or make an appointment to visit
a Taxpayer Assistance Center.
Identity theft occurs when someone
uses your personal information, such as
your name, social security number
(SSN), or other identifying information,
without your permission to commit
fraud or other crimes. An identity thief
may use your SSN to get a job or may
file a tax return using your SSN to re-
ceive a refund.
To reduce your risk:
•
Protect your SSN,
•
Ensure your employer is protecting
your SSN, and
•
Be careful when choosing a tax re-
turn preparer.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to the
name and phone number printed on the
IRS notice or letter. For more informa-
tion, see Pub. 5027.
TIP
TIP
If your SSN has been lost or stolen or
you suspect you are a victim of tax-rela-
ted identity theft, visit IRS.gov/
IdentityTheft to learn what steps you
should take.
Victims of identity theft who are ex-
periencing economic harm or a systemic
problem, or are seeking help in resolv-
ing tax problems that haven't been re-
solved through normal channels, may be
eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS by
calling the National Taxpayer Advocate
helpline at 877-777-4778. People who
are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD equipment can call
800-829-4059. Deaf or hard-of-hearing
individuals can also contact the IRS
through Telecommunications Relay
Services at FCC.gov/TRS.
Protect yourself from suspicious
emails, phishing schemes, and phone
scams. Phishing is the creation and use
of email and websites designed to mimic
legitimate business emails and websites.
The most common form is sending an
email to a user falsely claiming to be an
established legitimate enterprise in an
attempt to scam the user into surrender-
ing private information that will be used
for identity theft.
The IRS doesn't initiate contact with
taxpayers via emails. Also, the IRS
doesn't request detailed personal infor-
mation through email or ask taxpayers
for the PIN numbers, passwords, or sim-
ilar secret access information for their
credit card, bank, or other financial ac-
counts.
If you receive an unsolicited email
claiming to be from the IRS, forward the
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 disa-
bility and who have access to TTY/TDD
equipment can call 800-877-8339. You
can forward suspicious emails to the
Federal Trade Commission (FTC) at
[email protected] or report them at ftc.gov/
complaint. You can contact them at
www.ftc.gov/idtheft or 877-IDTHEFT
(877-438-4338). If you have been the
victim of identity theft, see
www.IdentityTheft.gov and Pub. 5027.
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
866-653-4261.
Visit IRS.gov and enter “identity
theft” in the search box to learn more
about identity theft and how to reduce
your risk.
You can report a phone scam to the
Treasury Inspector General for Tax Ad-
ministration at IRS Impersonation Scam
Reporting or the FTC using the FTC
Complaint Assistant at FTC.gov. Add
“IRS Telephone Scam” in the notes.
How Do You Make a Gift
To Reduce Debt Held By
the Public?
If you wish to do so, make a check paya-
ble to “Bureau of the Fiscal Service.”
You can send it to: Bureau of the Fiscal
Service, Attn: Dept G, P.O. Box 2188,
Parkersburg, WV 26106-2188. Or you
can enclose the check with your income
tax return when you file. In the memo
section of the check, make a note that it
is a gift to reduce the debt held by the
public. Don’t add your gift to any tax
you may owe. See the instructions for
line 37 for details on how to pay any tax
you owe. For information on how to
make this type of gift online, go to
TreasuryDirect.gov/Help-Center/Public-
Debt-FAQs/#DebtFinance and click on
“How do you make a contribution to re-
duce the debt?”
You may be able to deduct this
gift on your 2024 tax return.
How Long Should
Records Be Kept?
Keep a copy of your tax return, work-
sheets 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 nee-
TIP
79
Page 80 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
ded to figure the basis of the original or
replacement property. For more details,
see chapter 1 of Pub. 17.
Amended Return
File Form 1040-X to change a return
you already filed. Generally, to timely
claim a refund on your amended return,
Form 1040-X must be filed within 3
years after the date the original return
was filed or within 2 years after the date
the tax was paid, whichever is later. But
you may have more time to file Form
1040-X if you live in a federally de-
clared disaster area or you are physically
or mentally unable to manage your fi-
nancial affairs. See Pub. 556 for details.
You can file Form 1040-X electroni-
cally with tax filing software to amend
Forms 1040 and 1040-SR. See IRS.gov/
Filing/Amended-Return-Frequently-
Asked-Questions for more information.
Use the Where's My Amended Return
application on IRS.gov to track the sta-
tus 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 applica-
tions, student and small business loan
applications, and during tax return prep-
aration. To get a free transcript:
•
Visit IRS.gov/Transcript,
•
Use Form 4506-T or 4506T-EZ, or
•
Call us at 800-908-9946.
If you need a copy of your actual tax
return, use Form 4506. There is a fee for
each return requested. See Form 4506
for the current fee. If your main home,
principal place of business, or tax re-
cords are located in a federally declared
disaster area, this fee will be waived.
Past Due Returns
If you or someone you know needs to
file past due tax returns, use Tax Topic
153 or go to IRS.gov/Individuals for
help in filing those returns. Send the re-
turn to the address that applies to you in
the latest Form 1040 and 1040-SR in-
structions. For example, if you are filing
a 2020 return in 2024, use the address at
the end of these instructions. However,
if you got an IRS notice, mail the return
to the address in the notice.
How To Get Tax Help
If you have questions about a tax issue;
need help preparing your tax return; or
want to download free publications,
forms, or instructions, go to IRS.gov to
find resources that can help you right
away.
Preparing and filing your tax return.
After receiving all your wage and earn-
ings 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 re-
tirement statements from banks and in-
vestment firms (Forms 1099), you have
several options to choose from to pre-
pare 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 com-
munity, if you qualify, include the fol-
lowing.
•
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 availa-
ble 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 re-
turns. Go to IRS.gov/VITA, download the
free IRS2Go app, or call 800-906-9887
for information on free tax return prepa-
ration.
•
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 ques-
tions about pensions and retirement-rela-
ted 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 of-
fered 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) deter-
mines if you’re eligible for the earned
income credit (EIC).
•
The Online EIN Application
(IRS.gov/EIN) helps you get an employ-
er identification number (EIN) at no
cost.
•
The Tax Withholding Estimator
(IRS.gov/W4App) makes it easier for you
to estimate the federal income tax you
want your employer to withhold from
your paycheck. This is tax withholding.
See how your withholding affects your
refund, take-home pay, or tax due.
•
The First-Time Homebuyer Credit
Account Look-up (IRS.gov/HomeBuyer)
tool provides information on your repay-
ments and account balance.
•
The Sales Tax Deduction
Calculator (IRS.gov/SalesTax) figures
the amount you can claim if you itemize
deductions on Schedule A (Form 1040).
Getting answers to your tax questions.
On IRS.gov, you can get up-to-date in-
formation 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 ques-
tions and, based on your input, provide
answers on a number of tax topics.
•
IRS.gov/Forms: Find forms, in-
structions, 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.
80
Page 81 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Need someone to prepare your tax re-
turn? There are various types of tax re-
turn preparers, including enrolled
agents, certified public accountants
(CPAs), accountants, any many others
who don’t have professional credentials.
If you choose to have someone prepare
your tax return, choose that preparer
wisely. A paid tax preparer is:
•
Primarily responsible for the over-
all substantive accuracy of your return,
•
Required to sign the return, and
•
Required to include their preparer
tax identification number (PTIN).
Although the tax preparer al-
ways signs the return, you’re
ultimately responsible for pro-
viding 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 Busi-
ness Services Online. The Social Se-
curity Administration (SSA) offers on-
line services at SSA.gov/employer for
fast, free, and secure W-2 filing options
to CPAs, accountants, enrolled agents,
and individuals who process Form W-2,
Wage and Tax Statement, and Form
W-2c, Corrected Wage and Tax State-
ment.
IRS social media. Go to IRS.gov/
SocialMedia to see the various social
media tools the IRS uses to share the lat-
est information on tax changes, scam
alerts, initiatives, products, and services.
At the IRS, privacy and security are our
highest priority. We use these tools to
share public information with you.
Don’t post your social security number
(SSN) or other confidential information
on social media sites. Always protect
your identity when using any social net-
working 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.
CAUTION
!
Watching IRS videos. The IRS Video
portal (IRSVideos.gov) contains video
and audio presentations for individuals,
small businesses, and tax professionals.
Online tax information in other lan-
guages. You can find information on
IRS.gov/MyLanguage if English isn’t
your native language.
Free Over-the-Phone Interpreter
(OPI) Service. The IRS is committed to
serving taxpayers with limited-English
proficiency (LEP) by offering OPI serv-
ices. The OPI Service is a federally fun-
ded program and is available at Taxpay-
er Assistance Centers (TACs), most IRS
offices, and every VITA/TCE tax return
site. The OPI Service is accessible in
more than 350 languages.
Accessibility Helpline available for
taxpayers with disabilities. Taxpayers
who need information about accessibili-
ty services can call 833-690-0598. The
Accessibility Helpline can answer ques-
tions related to current and future acces-
sibility products and services available
in alternative media formats (for exam-
ple, braille, large print, audio, etc.). The
Accessibility Helpline does not have ac-
cess to your IRS account. For help with
tax law, refunds, or account-related is-
sues, go to IRS.gov/LetUsHelp.
Note. Form 9000, Alternative Media
Preference, or Form 9000(SP) allows
you to elect to receive certain types of
written correspondence in the following
formats.
•
Standard Print.
•
Large Print.
•
Braille.
•
Audio (MP3).
•
Plain Text File (TXT).
•
Braille Ready File (BRF).
Disasters. Go to IRS.gov/DisasterRelief
to review the available disaster tax re-
lief.
Getting tax forms and publications.
Go to IRS.gov/Forms to view, download,
or print all the forms, instructions, and
publications you may need. Or, you can
to go IRS.gov/OrderForms to place an
order.
Getting tax publications and instruc-
tions in eBook format. Download and
view popular tax publications and in-
structions (including the Instructions for
Form 1040) on mobile devices as
eBooks at IRS.gov/eBooks.
Note. IRS eBooks have been tested
using Apple’s iBooks for iPad. Our
eBooks haven’t been tested on other
dedicated eBook readers, and eBook
functionality may not operate as inten-
ded.
Access your online account (individu-
al 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 re-
turn, and transcripts.
•
View digital copies of select noti-
ces from the IRS.
•
Approve or reject authorization re-
quests from tax professionals.
•
View your address on file or man-
age your communication preferences.
Get a transcript of your return. With
an online account, you can access a vari-
ety of information to help you during the
filing season. You can get a transcript,
review your most recently filed tax re-
turn, and get your adjusted gross in-
come. Create or access your online ac-
count at IRS.gov/Account.
Tax Pro Account. This tool lets your
tax professional submit an authorization
request to access your individual taxpay-
er IRS online account. For more infor-
mation, go to IRS.gov/TaxProAccount.
Using direct deposit. The safest and
easiest way to receive a tax refund is to
e-file and choose direct deposit, which
securely and electronically transfers
your refund directly into your financial
account. Direct deposit also avoids the
possibility that your check could be lost,
stolen, destroyed, or returned undeliver-
able to the IRS. Eight in 10 taxpayers
use direct deposit to receive their re-
funds. If you don’t have a bank account,
go to IRS.gov.DirectDeposit for more in-
formation on where to find a bank or
credit union that can open an account
online.
Reporting and resolving your tax-re-
lated identity theft issues.
•
Tax-related identity theft happens
when someone steals your personal
81
Page 82 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 informa-
tion. This includes requests for personal
identification numbers (PINs), pass-
words, 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 se-
curity protection for taxpayers, tax pro-
fessionals, 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 as-
signed to taxpayers to help prevent the
misuse of their SSNs on fraudulent fed-
eral 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 re-
fund status.
•
Call the automated refund hotline
at 800-829-1954. See Refund Informa-
tion, later.
Making a tax payment. Payments of
U.S. tax must be remitted to the IRS in
U.S. dollars. Digital assets are not ac-
cepted. Go to IRS.gov/Payments for in-
formation on how to make a payment
using any of the following options.
•
IRS Direct Pay: Pay your individu-
al tax bill or estimated tax payment di-
rectly from your checking or savings ac-
count at no cost to you.
•
Debit Card, Credit Card, or
Digital Wallet: Choose an approved pay-
ment processor to pay online or by
phone.
•
Electronic Funds Withdrawal:
Schedule a payment when filing your
federal taxes using tax return prepara-
tion software or through a tax professio-
nal.
•
Electronic Federal Tax Payment
System: Best option for businesses. En-
rollment is required.
•
Check or Money Order: Mail your
payment to the address listed on the no-
tice 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 insti-
tution for availability, cost, and time
frames.
Note. The IRS uses the latest encryp-
tion technology to ensure that the elec-
tronic payments you make online, by
phone, or from a mobile device using
the IRS2Go app are safe and secure.
Paying electronically is quick, easy, and
faster than mailing in a check or money
order.
What if I can’t pay now? Go to
IRS.gov/Payments for more information
about your options.
•
Apply for an online payment
agreement (IRS.gov/OPA) to meet your
tax obligation in monthly installments if
you can't pay your taxes in full today.
Once you complete the online process,
you will receive immediate notification
of whether your agreement has been ap-
proved.
•
Use the Offer in Compromise Pre-
Qualifier to see if you can settle your tax
debt for less than the full amount you
owe. For more information on the Offer
in Compromise program, go to IRS.gov/
OIC.
Filing an amended return. Go to
IRS.gov/Form1040X for information and
updates.
Checking the status of your amended
return. Go to IRS.gov/WMAR to track
the status of Form 1040-X amended re-
turns.
It can take up to 3 weeks from
the date you filed your amen-
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 re-
sponding to an IRS notice or letter.
Responding to an IRS notice or letter.
You can now upload responses to all no-
CAUTION
!
tices and letters using the Document Up-
load Tool. For notices that require addi-
tional action, taxpayers will be
redirected appropriately on IRS.gov to
take further action. To learn more about
the tool, go to IRS.gov/Upload.
Note. You can use Schedule LEP
(Form 1040), Request for Change in
Language Preference, to state a prefer-
ence to receive notices, letters, or other
written communications from the IRS in
an alternative language. You may not
immediately receive written communi-
cations 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, in-
cluding notices and letters in English,
until they are translated to your prefer-
red 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 peo-
ple ask about most. If you still need
help, TACs provide tax help when a tax
issue can’t be handled online or by
phone. All TACs now provide service by
appointment, so you’ll know in advance
that you can get the service you need
without long wait times. Before you vis-
it, go to IRS.gov/TACLocator to find the
nearest TAC and to check hours, availa-
ble services, and appointment options.
Or, on the IRS2Go app, under the Stay
Connected tab, choose the Contact Us
option and click on “Local Offices.”
Interest and Penalties
You don’t have to figure the amount of
any interest or penalties you may owe.
We will send you a bill for any amount
due.
If you choose to include interest or
penalties (other than the estimated tax
penalty) with your payment, identify and
enter the amount in the bottom margin
of Form 1040 or 1040-SR, page 2. Don’t
include interest or penalties (other than
the estimated tax penalty) in the amount
you owe on line 37. For more informa-
tion on the estimated tax penalty, see
Line 38, earlier.
82
Page 83 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Interest
We will charge you interest on taxes not
paid by their due date, even if an exten-
sion of time to file is granted. We will
also charge you interest on penalties im-
posed for failure to file, negligence,
fraud, substantial or gross valuation mis-
statements, substantial understatements
of tax, and reportable transaction under-
statements. 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, in-
clude it with your return. The penalty
can be as much as 25% of the tax due.
The penalty is 15% per month, up to a
maximum of 75%, if the failure to file is
fraudulent. If your return is more than
60 days late, the minimum penalty will
be $485 or the amount of any tax you
owe, whichever is smaller.
Late payment of tax. If you pay your
taxes late, the penalty is usually
1
/2 of
1% of the unpaid amount for each
month or part of a month the tax isn't
paid. The penalty can be as much as
25% of the unpaid amount. It applies to
any unpaid tax on the return. This penal-
ty is in addition to interest charges on
late payments.
Frivolous return. In addition to any
other penalties, the law imposes a penal-
ty 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 in-
correct 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, re-
portable transaction understatements, fil-
ing an erroneous refund claim, and
fraud. Criminal penalties may be im-
posed for willful failure to file, tax eva-
sion, making a false statement, or identi-
ty theft. See Pub. 17 for details on some
of these penalties.
83
Page 84 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Refund Information
To check the status
of your refund, go
to IRS.gov/Refunds
or use the free IRS2Go app, 24 hours a
day, 7 days a week. Information about
your refund will generally be available
within 24 hours after the IRS receives
your e-filed return or 4 weeks after you
mail a paper return. But if you filed
Form 8379 with your return, allow 14
weeks (11 weeks if you filed electroni-
cally) before checking your refund sta-
tus.
The IRS can’t issue refunds before
mid-February 2024 for returns that
claim the earned income credit or the
additional child tax credit. This delay
applies to the entire refund, not just the
portion associated with these credits.
To use Where's My Refund,
have a copy of your tax return
handy. You will need to enter
the following information from your re-
turn:
•
Your social security number (or in-
dividual taxpayer identification num-
ber),
•
Your filing status, and
•
The exact whole dollar amount of
your refund.
Where's My Refund will provide an
actual personalized refund date as soon
as the IRS processes your tax return and
approves your refund.
Updates to refund status are
made once a day—usually at
night.
If you don’t have Internet ac-
cess, you can call
800-829-1954, 24 hours a day,
7 days a week, for automated refund in-
formation. Our phone and walk-in assis-
tors can research the status of your re-
fund only if it's been 21 days or more
since you filed electronically or more
than 6 weeks since you mailed your pa-
per return.
Don’t send in a copy of your return
unless asked to do so.
To get a refund, you must generally
file your return within 3 years from the
date the return was due (including exten-
sions).
Where's My Refund doesn't track re-
funds that are claimed on an amended
tax return.
TIP
Refund information is also available
in Spanish at IRS.gov/Spanish and
800-829-1954.
84
Page 85 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Instructions for Schedule 1
Additional Income and Adjustments to Income
General Instructions
Use Schedule 1 to report income or ad-
justments to income that can’t be en-
tered directly on Form 1040, 1040-SR,
or 1040-NR.
Additional income is entered on
Schedule 1, Part I. The amount on
line 10 of Schedule 1 is entered on Form
1040, 1040-SR, or 1040-NR, line 8.
Adjustments to income are entered on
Schedule 1, Part II. The amount on
line 26 is entered on Form 1040,
1040-SR, or 1040-NR, line 10.
Additional Income
Line 1
Taxable Refunds, Credits, or
Offsets of State and Local
Income Taxes
None of your refund is taxable
if, in the year you paid the tax,
you either (a) didn't itemize de-
ductions, or (b) elected to deduct state
and local general sales taxes instead of
state and local income taxes.
If you received a refund, credit, or
offset of state or local income taxes in
2023, you may be required to report this
amount. If you didn't receive a Form
1099-G, check with the government
agency that made the payments to you.
Your 2023 Form 1099-G may have been
made available to you only in an elec-
tronic format, and you will need to get
instructions from the agency to retrieve
this document. Report any taxable re-
fund you received even if you didn't re-
ceive Form 1099-G.
If you chose to apply part or all of the
refund to your 2023 estimated state or
local income tax, the amount applied is
treated as received in 2023. If the refund
was for a tax you paid in 2022 and you
TIP
deducted state and local income taxes on
your 2022 Schedule A, use the State and
Local Income Tax Refund Worksheet in
these instructions to see if any of your
refund is taxable.
Exception. See Itemized Deduction Re-
coveries in Pub. 525 instead of using the
State and Local Income Tax Refund
Worksheet in these instructions if any of
the following applies.
1. You received a refund in 2023
that is for a tax year other than 2022.
2. You received a refund other than
an income tax refund, such as a general
sales tax or real property tax refund, in
2023 of an amount deducted or credit
claimed in an earlier year.
3. You had taxable income on your
2022 Form 1040 or 1040-SR, line 15,
but no tax on your Form 1040 or
1040-SR, line 16, because of the 0% tax
rate on net capital gain and qualified
dividends in certain situations.
4. Your 2022 state and local income
tax refund is more than your 2022 state
and local income tax deduction minus
the amount you could have deducted as
your 2022 state and local general sales
taxes.
5. You made your last payment of
2022 estimated state or local income tax
in 2023.
6. You owed alternative minimum
tax in 2022.
7. You couldn't use the full amount
of credits you were entitled to in 2022
because the total credits were more than
the amount shown on your 2022 Form
1040 or 1040-SR, line 16.
8. You could be claimed as a de-
pendent by someone else in 2022.
9. You received a refund because of
a jointly filed state or local income tax
return, but you aren't filing a joint 2023
Form 1040 or 1040-SR with the same
person.
Lines 2a and 2b
Alimony Received
Line 2a
Enter amounts received as alimony or
separate maintenance pursuant to a di-
vorce or separation agreement entered
into on or before December 31, 2018,
unless that agreement was changed after
December 31, 2018, to expressly pro-
vide 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 in-
cluding alimony in your income, you
must let the person who made the pay-
ments know your social security num-
ber. If you don’t, you may have to pay a
penalty. For more details, see Pub. 504.
If you are including alimony pay-
ments from more than one divorce or
separation agreement in your income,
enter the total of all alimony received on
line 2a.
Line 2b
On line 2b, enter the month and year of
your original divorce or separation
agreement that relates to the alimony
payment, if any, reported on line 2a.
If you have alimony payments from
more than one divorce or separation
agreement, on line 2b enter the month
and year of the divorce or separation
agreement for which you received the
most income. Attach a statement listing
the month and year of the other agree-
ments.
Line 3
Business Income or (Loss)
If you operated a business or practiced
your profession as a sole proprietor, re-
port your income and expenses on
Schedule C.
85
Page 86 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
State and Local Income Tax Refund Worksheet—Schedule 1, Line 1
Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of
Pub. 525 to figure if any of your refund is taxable.
Before you begin:
1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount
of your state and local income taxes shown on your 2022 Schedule A, line 5d .......................... 1.
2. Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property
taxes paid in 2022 (generally, this is the amount reported on your 2022 Schedule A, line 5d), more than the
amount on your 2022 Schedule A, line 5e?
No.
Enter the amount from line 1 on line 3 and go to line 4.
2.
Yes.
Subtract the amount on your 2022 Schedule A, line 5e,
from the amount of state and local income taxes (or
general sales taxes), real estate taxes, and personal
property taxes paid in 2022 (generally, this is the amount
reported on your 2022 Schedule A, line 5d).
3. Is the amount on line 1 more than the amount on line 2?
No.
STOP
None of your refund is taxable.
3.
Yes. Subtract line 2 from line 1.
4. Enter your total itemized deductions from your 2022 Schedule A, line 17. 4.
Note. If the filing status on your 2022 Form 1040 or 1040-SR was married filing separately and
your spouse itemized deductions in 2022, skip lines 5 through 7, enter the amount from line 4
on line 8, and go to line 9.
5. Enter the amount shown below for the filing status claimed on your
2022 Form 1040 or 1040-SR.
•
Single or married filing separately—$12,950
•
Married filing jointly or qualifying surviving spouse—$25,900
•
Head of household—$19,400 5.
6. Check any boxes that apply.*
You were born before January 2, 1958. You are blind.
Spouse was born before January 2, 1958. Spouse is blind.
No boxes checked. Enter -0-.
Multiply the number of boxes checked by $1,400 ($1,750
if your 2022 filing status was single or head of household). 6.
*If your filing status is married filing separately, you can check the boxes for your spouse only
if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on
another person's return.
7. Add lines 5 and 6 ........................................................... 7.
8. Is the amount on line 7 less than the amount on line 4?
No.
STOP
None of your refund is taxable.
Yes. Subtract line 7 from line 4 ......................................................... 8.
9. Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1 ...........
9.
86
Page 87 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Line 4
Other Gains or (Losses)
If you sold or exchanged assets used in a
trade or business, see the Instructions for
Form 4797.
Line 7
Unemployment Compensation
You should receive a Form 1099-G
showing in box 1 the total unemploy-
ment compensation paid to you in 2023.
Report this amount on line 7.
If the amount reported in box 1
of your Form(s) 1099-G is in-
correct, report on line 7 only
the actual amount of unemployment
compensation paid to you in 2023.
If you made contributions to a gov-
ernmental unemployment compensation
program or to a governmental paid fami-
ly leave program and you aren't itemiz-
ing deductions, reduce the amount you
report on line 7 by those contributions.
If you are itemizing deductions, see the
instructions on Form 1099-G.
If you received an overpayment of
unemployment compensation in 2023
and you repaid any of it in 2023, sub-
tract the amount you repaid from the to-
tal amount you received. Enter the result
on line 7. Also enter “Repaid” and the
amount you repaid on the dotted line
next to line 7. If, in 2023, you repaid
more than $3,000 of unemployment
compensation that you included in gross
income in an earlier year, see Repay-
ments in Pub. 525 for details on how to
report the payment.
If you received unemployment
compensation in 2023, your
state may issue an electronic
Form 1099-G instead of it being mailed
to you. Check your state's unemployment
compensation website for more informa-
tion.
Lines 8a Through 8z
Other Income
Do not report on lines 8a
through 8z any income from
self-employment or fees re-
ceived as a notary public. Instead, you
must use Schedule C, even if you don’t
CAUTION
!
TIP
CAUTION
!
have any business expenses. Also don’t
report on lines 8a through 8z any non-
employee compensation shown on Form
1099-MISC, 1099-NEC, or 1099-K (un-
less it isn't self-employment income,
such as income from a hobby or a
sporadic activity). Instead, see the In-
structions for Recipient included on
Form 1099-MISC, 1099-NEC, or
1099-K to find out where to report that
income. For more information about
what is being reported on Form 1099-K,
see the Instructions for Payee included
on that form and visit IRS.gov/1099K.
Line 8a
Net operating loss (NOL) deduction.
Enter any NOL deduction from an earli-
er year. Enter the amount in the preprin-
ted parentheses (as a negative number).
The amount of your deduction will be
subtracted from the other amounts of in-
come listed on lines 8b through 8z. See
Pub. 536 for details.
Line 8b
Gambling. Enter any gambling win-
nings. Gambling winnings include lot-
teries, raffles, a lump-sum payment from
the sale of a right to receive future lot-
tery payments, etc. For details on gam-
bling losses, see the instructions for
Schedule A, line 16.
Attach Form(s) W-2G to Form
1040 or 1040-SR if any federal
income tax was withheld.
Line 8c
Cancellation of debt. Enter any can-
celed 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 “can-
celed debt” or “foreclosure” in the
search box.
Line 8d
Foreign earned income exclusion and
housing exclusion from Form 2555.
Enter the amount of your foreign earned
income and housing exclusion from
Form 2555, line 45. Enter the amount in
the preprinted parentheses (as a negative
TIP
number). The amount from Form 2555,
line 45, will be subtracted from the other
amounts of income listed on lines 8a
through 8c and lines 8e through 8z.
Complete the Foreign Earned Income
Tax Worksheet if you enter an amount
on Form 2555, line 45.
Line 8e
Income from Form 8853. Enter the to-
tal of the amounts from Form 8853,
lines 8, 12, and 26. See Pub. 969.
You may have to pay an addi-
tional tax if you received a tax-
able distribution from an Arch-
er MSA or Medicare Advantage MSA.
See the Instructions for Form 8853.
Line 8f
Income from Form 8889. Enter the to-
tal of the amounts from Form 8889,
lines 16 and 20.
You may have to pay an addi-
tional tax if you received a tax-
able distribution from a health
savings account. See the Instructions for
Form 8889.
Line 8h
Jury duty pay. Enter any jury duty pay
and see the instructions for line 24a.
Line 8i
Prizes and awards. Enter prizes and
awards but see the instructions for
line 8m, Olympic and Paralympic med-
als and USOC prize money, later.
Line 8j
Activity not engaged in for profit in-
come. See Pub. 525.
Line 8k
Stock options. Enter any income from
the exercise of stock options not other-
wise reported on Form 1040 or
1040-SR, line 1h.
Line 8l
Income from the rental of personal
property if you engaged in the rental
for profit but were not in the business
CAUTION
!
CAUTION
!
87
Page 88 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 Com-
mittee (USOC) prize money you receive
on account of your participation in the
Olympic or Paralympic Games may be
nontaxable. These amounts should be re-
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 mar-
ried filing separately), these amounts are
nontaxable and you should include the
amount in box 3 of Form 1099-MISC on
line 8m, then subtract it by including it
on line 24c.
Line 8n
Section 951(a) inclusion. Section 951
generally requires that a U.S. sharehold-
er of a controlled foreign corporation in-
clude in income its pro rata share of the
corporation's subpart F income and its
amount determined under section 956.
Enter on line 8n from your Forms 5471
the sum of any amounts reported on
Schedule I, lines 1a through h and line 2.
Remember to attach copies of your
Forms 5471 to your return.
Line 8o
Section 951A(a) inclusion. Section
951A generally requires that a U.S.
shareholder of a controlled foreign cor-
poration include in income its global in-
tangible low-taxed income (GILTI). En-
ter on line 8o from your Forms 8992 the
sum of any amounts reported on Part II,
line 5. Remember to attach copies of
your Forms 8992.
If you made a section 962 elec-
tion and have an income inclu-
sion under section 951 or
951A, do not report that income on
line 8n or 8o, as applicable. Instead, re-
port 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 sec-
tion 951A income.
Line 8p
461(l) excess business loss adjustment.
Enter the amount of your excess busi-
ness loss from Form 461, line 16.
Line 8q
Taxable distributions from an ABLE
account. Distributions from this type of
account may be taxable if (a) they are
more than the designated beneficiary's
qualified disability expenses, and (b)
they were not included in a qualified
rollover. See Pub. 907 for more informa-
tion.
You may have to pay an addi-
tional tax if you received a tax-
able distribution from an ABLE
account. See the Instructions for Form
5329.
Line 8r
Scholarship and fellowship grants not
reported on Form W-2. Enter the
amount of scholarship and fellowship
grants not reported on Form W-2. How-
ever, if you were a degree candidate, in-
clude 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 trav-
el must be reported on line 8r.
Line 8s
Nontaxable amount of Medicaid waiv-
er payments included on Form 1040,
line 1a or 1d. Certain Medicaid waiver
payments you received for caring for
someone living in your home with you
may be nontaxable. If nontaxable pay-
ments 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 nontaxa-
CAUTION
!
CAUTION
!
ble payments, or you received nontaxa-
ble payments that you didn’t report on
line 1a, and choose to include nontaxa-
ble amounts in earned income for purpo-
ses of claiming a credit or other tax ben-
efit, report the amount on Form 1040 or
1040-SR, line 1d. Then, on line 8s enter
the total amount of the nontaxable pay-
ments reported on Form 1040 or
1040-SR, line 1a or 1d, in the entry
space in the preprinted parentheses (as a
negative number). For more information
about these payments, see Pub. 525.
Line 8t
Pension or annuity from a nonquali-
fied 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 nongo-
vernmental 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 pay-
er for the amount received.
Line 8u
Wages earned while incarcerated. En-
ter the amount that you received for
services performed while an inmate in a
penal institution. You may receive
Form(s) W-2 or Form(s) 1099.
Line 8z
Other income. Use line 8z to report
any taxable income not reported else-
where on your return or other schedules.
List the type and amount of income. If
necessary, include a statement showing
the required information. For more de-
tails, see Miscellaneous Income in Pub.
525.
If you received a Form 1099-K
for a personal item that you
sold at a gain, don’t report this
amount on line 8z, instead report it as
you would report any other capital gain
on Form 8949 and Schedule D.
Examples of income to report on
line 8z include the following.
•
Reimbursements or other amounts
received for items deducted in an earlier
year, such as medical expenses, real es-
tate taxes, general sales taxes, or home
mortgage interest. See Recoveries in
TIP
88
Page 89 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 distribu-
tions 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 contribu-
tion deduction relating to the contribu-
tion of a fractional interest in tangible
personal property. See Fractional Inter-
est 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 contribu-
tion deduction if the charitable organiza-
tion 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 pay-
ments. See Pub. 525 to figure the taxa-
ble part, if any. If any of your disaster
relief payment is taxable, attach a state-
ment showing the total payment re-
ceived and how you figured the taxable
part.
•
Taxable distributions from a Cov-
erdell education savings account (ESA)
or a qualified tuition program (QTP).
Distributions from these accounts may
be taxable if (a) in the case of distribu-
tions from a QTP, they are more than the
qualified higher education expenses of
the designated beneficiary in 2023 or, in
the case of distributions from an ESA,
they are more than the qualified educa-
tion expenses of the designated benefi-
ciary in 2023; and (b) they were not in-
cluded in a qualified rollover. Nontaxa-
ble distributions from these accounts
don’t have to be reported on Form 1040
or 1040-SR. This includes rollovers and
qualified higher education expenses re-
funded to a student from a QTP that
were recontributed to a QTP with the
same designated beneficiary generally
within 60 days after the date of refund.
See Pub. 970.
You may have to pay an addi-
tional tax if you received a tax-
able distribution from a Cover-
dell 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 fol-
lowing.
•
Child support.
•
Payments you received to help you
pay your mortgage loan under the HFA
Hardest Hit Fund or the Homeowner As-
sistance Fund.
•
Any Pay-for-Performance Success
Payments that reduce the principal bal-
ance of your home mortgage under the
Home Affordable Modification Pro-
gram.
•
Life insurance proceeds received
because of someone's death (other than
from certain employer-owned life insur-
ance contracts).
•
Gifts and bequests. You may have
to report information on your gifts or be-
quests on Form 3520, Part IV, if you re-
ceived:
1. A gift or bequest from a foreign
individual or foreign estate (including
foreign persons related to that foreign
individual or foreign estate) totaling
more than $100,000; or
2. Amounts totaling more than
$18,567 from a foreign corporation or
foreign partnership (including foreign
persons related to such foreign corpora-
tions or foreign partnerships) that you
treated as gifts.
See the Instructions for Form 3520.
Form 1099-K loss reporting. If you
sold a personal item at a loss, either re-
port the loss on Form 8949 or report it
on line 8z. If you report the loss on
line 8z, enter the amount of the sale pro-
ceeds from Form 1099-K on line 8z. In
the entry space next to line 8z write
“Form 1099-K Personal Item Sold at a
Loss” and also enter the amount of the
sale proceeds. For example, you bought
a couch for $1,000 and sold it through a
third-party vendor for $700, which was
reported on your Form 1099-K. In the
entry space next to line 8z you would
write “Form 1099-K Personal Item Sold
at a Loss - $700.” See the instructions
for line 24z.
CAUTION
!
If you sold more than one per-
sonal item at a loss or received
more than one Form 1099-K
for personal items you sold at a loss, in
the entry space next to line 8z write
“Form(s) 1099-K Personal Items Sold
at a Loss” and enter the total amount of
the sale proceeds on line 8z.
Incorrect Form 1099-K. If you re-
ceived a Form 1099-K that shows pay-
ments you didn’t receive or is otherwise
incorrect and you can’t get it corrected,
enter the amount from Form 1099-K that
was incorrectly reported to you on
line 8z. In the entry space next to line 8z
write “Incorrect Form 1099-K” and also
enter the amount that was incorrectly re-
ported to you. For example, if you re-
ceived a Form 1099-K that incorrectly
showed $800 of payments to you, you
would enter $800 on line 8z and in the
entry space next to line 8z you would
write “Incorrect Form 1099-K - $800.”
See the instructions for line 24z.
Adjustments to
Income
Line 11
Educator Expenses
If you were an eligible educator in 2023,
you can deduct on line 11 up to $300 of
qualified expenses you paid in 2023. If
you and your spouse are filing jointly
and both of you were eligible educators,
the maximum deduction is $600. How-
ever, neither spouse can deduct more
than $300 of their qualified expenses on
line 11. An eligible educator is a kinder-
garten through grade 12 teacher, instruc-
tor, counselor, principal, or aide who
worked in a school for at least 900 hours
during a school year.
Qualified expenses include ordinary
and necessary expenses paid:
•
For professional development
courses you have taken related to the
curriculum you teach or to the students
you teach; or
•
In connection with books, sup-
plies, 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 educa-
TIP
89
Page 90 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
tional field. A necessary expense is one
that is helpful and appropriate for your
profession as an educator. An expense
doesn’t have to be required to be consid-
ered necessary.
Qualified expenses include
amounts paid or incurred in
2023 for personal protective
equipment, disinfectant, and other sup-
plies used for the prevention of the
spread of coronavirus.
Qualified expenses don’t include ex-
penses for home schooling or for non-
athletic supplies for courses in health or
physical education.
You must reduce your qualified ex-
penses by the following amounts.
•
Excludable U.S. series EE and I
savings bond interest from Form 8815.
•
Nontaxable qualified tuition pro-
gram 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 Na-
tional Guard and reserve members who
traveled more than 100 miles from home
to perform services as a National Guard
or reserve member.
•
Performing-arts-related expenses
as a qualified performing artist.
•
Business expenses of fee-basis
state or local government officials.
For more details, see Form 2106.
Line 13
Health Savings Account (HSA)
Deduction
You may be able to take this deduction if
contributions (other than employer con-
tributions, rollovers, and qualified HSA
TIP
funding distributions from an IRA) were
made to your HSA for 2023. See Form
8889.
Line 14
Moving Expenses
You can deduct moving expenses if you
are a member of the Armed Forces on
active duty and due to a military order
you move because of a permanent
change of station. Use Tax Topic 455 or
see Form 3903.
Line 15
Deductible Part of
Self-Employment Tax
If you were self-employed and owe
self-employment tax, fill in Schedule SE
to figure the amount of your deduction.
The deductible part of your self-employ-
ment tax is on line 13 of Schedule SE.
Line 16
Self-Employed SEP, SIMPLE, and
Qualified Plans
If you were self-employed or a partner,
you may be able to take this deduction.
See Pub. 560 or, if you were a minister,
Pub. 517.
Line 17
Self-Employed Health Insurance
Deduction
You may be able to deduct the amount
you paid for health insurance for your-
self, your spouse, and your dependents.
The insurance can also cover your child
who was under age 27 at the end of
2023, even if the child wasn't your de-
pendent. 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 earn-
ings from self-employment.
•
You used one of the optional meth-
ods to figure your net earnings from
self-employment on Schedule SE.
•
You received wages in 2023 from
an S corporation in which you were a
more-than-2% shareholder. Health insur-
ance premiums paid or reimbursed by
the S corporation are shown as wages on
Form W-2.
The insurance plan must be establish-
ed under your business. Your personal
services must have been a material in-
come-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 pre-
miums 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 re-
port the premiums as guaranteed pay-
ments.
If you are a more-than-2% sharehold-
er in an S corporation, the policy can be
either in your name or in the name of the
S corporation. You can either pay the
premiums yourself or the S corporation
can pay them and report them as wages.
If the policy is in your name and you
pay the premiums yourself, the S corpo-
ration must reimburse you. You can de-
duct the premiums only if the S corpora-
tion reports the premiums paid or reim-
bursed as wages in box 1 of your Form
W-2 in 2023 and you also report the pre-
mium payments or reimbursements as
wages on Form 1040 or 1040-SR,
line 1a.
But if you were also eligible to par-
ticipate in any subsidized health plan
maintained by your or your spouse's em-
ployer for any month or part of a month
in 2023, amounts paid for health insur-
ance 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 subsi-
dized health plan maintained by the em-
ployer of either your dependent or your
child who was under age 27 at the end
of 2023, don’t use amounts paid for cov-
erage for that month to figure the deduc-
tion.
90
Page 91 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
A qualified small employer
health reimbursement arrange-
ment (QSEHRA) is considered
to be a subsidized health plan main-
tained by an employer.
Example. If you were eligible to par-
ticipate in a subsidized health plan main-
tained by your spouse's employer from
September 30 through December 31,
you can't use amounts paid for health in-
surance 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 be-
cause you are a retired public safety offi-
cer 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 De-
duction Worksheet in these instructions
CAUTION
!
to figure your deduction if any of the
following applies.
•
You had more than one source of
income subject to self-employment tax.
•
You file Form 2555.
•
You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Use Pub. 974 instead of the work-
sheet in these instructions if the insur-
ance plan was considered to be estab-
lished under your business and was ob-
tained through the Marketplace, and ad-
vance payments of the premium tax
credit were made or you are claiming
the premium tax credit.
Line 18
Penalty on Early Withdrawal of
Savings
The Form 1099-INT or Form 1099-OID
you received will show the amount of
any penalty you were charged.
Lines 19a, 19b, and 19c
Alimony Paid
Line 19a
If you made payments to or for your
spouse or former spouse under a divorce
or separation agreement entered into on
or before December 31, 2018, you may
be able to take this deduction. You can't
take a deduction for alimony payments
you made to or for your spouse if you
entered into your divorce or separation
agreement after December 31, 2018, or
if you entered into the agreement on or
before December 31, 2018, and the
agreement was changed after December
31, 2018, to expressly provide that ali-
mony received is not included in your
former spouse's income. Use Tax Topic
452 or see Pub. 504.
Line 19c
On line 19c, enter the month and year of
your original divorce or separation
agreement that relates to this deduction
for alimony paid.
Line 20
IRA Deduction
If you made any nondeductible
contributions to a traditional
individual retirement arrange-
ment (IRA) for 2023, you must report
them on Form 8606.
You are entitled to a deduction
to your IRA contribution re-
gardless of age.
TIP
TIP
Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 17
Be sure you have read the Exceptions in the instructions for this line to see if you can use this work-
sheet instead of Form 7206 to figure your deduction.
Before you begin:
1. Enter the total amount paid in 2023 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2023 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2023, even if the child wasn't your dependent. But don’t include amounts for any month
you were eligible to participate in an employer-sponsored health plan or amounts paid from
retirement plan distributions that were nontaxable because you are a retired public safety
officer .............................................................................. 1.
2. Enter your net profit* and any other earned income** from the business under which the insurance
plan is established, minus any deductions on Schedule 1, lines 15 and 16. Don’t include
Conservation Reserve Program payments exempt from self-employment tax ................... 2.
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Schedule 1, line 17. Don’t include this amount in figuring any medical expense deduction
on Schedule A ....................................................................... 3.
*If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount
from Schedule SE, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include
capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned
income is your Medicare wages (box 5 of Form W-2) from that corporation.
91
Page 92 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
If you made contributions to a tradi-
tional IRA for 2023, you may be able to
take an IRA deduction. But you, or your
spouse if filing a joint return, must have
had earned income to do so. For IRA
purposes, earned income includes alimo-
ny 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 non-
taxable combat pay you received. If you
were self-employed, earned income is
generally your net earnings from
self-employment if your personal serv-
ices were a material income-producing
factor. For more details, see Pub. 590-A.
A statement should be sent to you by
May 31, 2024, that shows all contribu-
tions to your traditional IRA for 2023.
Use the IRA Deduction Worksheet to
figure the amount, if any, of your IRA
deduction. But read the following list
before you fill in the worksheet.
1. You can't deduct contributions to
a Roth IRA. But you may be able to take
the retirement savings contributions
credit (saver's credit). See the instruc-
tions for Schedule 3, line 4.
2. If you are filing a joint return and
you or your spouse made contributions
to both a traditional IRA and a Roth IRA
for 2023, don’t use the IRA Deduction
Worksheet in these instructions. Instead,
see Pub. 590-A to figure the amount, if
any, of your IRA deduction.
3. You can’t deduct elective defer-
rals to a 401(k) plan, 403(b) plan, sec-
tion 457 plan, SIMPLE plan, or the fed-
eral Thrift Savings Plan. These amounts
aren't included as income in box 1 of
your Form W-2.
4. If you made contributions to your
IRA in 2023 that you deducted for 2022,
don’t include them in the worksheet.
5. If you received income from a
nonqualified deferred compensation
plan or nongovernmental section 457
plan that is included in box 1 of your
Form W-2, or in box 1 of Form
1099-NEC, don’t include that income on
line 8 of the worksheet. The income
should be shown in (a) box 11 of your
Form W-2, (b) box 12 of your Form
W-2 with code Z, or (c) box 15 of Form
1099-MISC. If it isn't, contact your em-
ployer or the payer for the amount of the
income.
6. You must file a joint return to de-
duct contributions to your spouse's IRA.
Enter the total IRA deduction for you
and your spouse on line 20.
7. Don’t include rollover contribu-
tions in figuring your deduction. Instead,
see the instructions for Form 1040 or
1040-SR, lines 4a and 4b.
8. Don't include trustees' fees that
were billed separately and paid by you
for your IRA.
9. Don’t include any repayments of
qualified reservist distributions. You
can't deduct them. For information on
how to report these repayments, see
Qualified reservist repayments in Pub.
590-A.
10.
If the total of your IRA deduction
on line 20 plus any nondeductible con-
tribution to your traditional IRAs shown
on Form 8606 is less than your total tra-
ditional IRA contributions for 2023, see
Pub. 590-A for special rules.
Were You Covered by a Retirement
Plan?
If you were covered by a retirement plan
(qualified pension, profit-sharing (in-
cluding 401(k)), annuity, SEP, SIMPLE,
etc.) at work or through self-employ-
ment, your IRA deduction may be re-
duced 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 contribu-
tions 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 adop-
tion benefits, see Pub. 590-A to figure
the amount, if any, of your IRA deduc-
tion.
Married persons filing separately. If
you weren’t covered by a retirement
plan but your spouse was, you are con-
sidered covered by a plan unless you
lived apart from your spouse for all of
2023.
You may be able to take the re-
tirement savings contributions
credit. See the Schedule 3,
line 4, instructions.
TIP
92
Page 93 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
IRA Deduction Worksheet—Schedule 1, Line 20
Be sure you have read the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1,
line 24z).
If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” on the dotted
line next to Schedule 1, line 20. If you don’t, you may get a math error notice from the IRS.
Before you begin:
Your IRA Spouse's IRA
1a. Were you covered by a retirement plan (see Were You Covered by a Retirement
Plan)? ....................................................... 1a. Yes No
b. If married filing jointly, was your spouse covered by a retirement plan? ......................... 1b.
Yes No
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing
jointly), skip lines 2 through 6, enter the applicable amount below on line 7a
(and line 7b, if applicable), and go to line 8.
•
$6,500, if under age 50 at the end of 2023.
•
$7,500, if age 50 or older at the end of 2023.
Otherwise, go to line 2.
2. Enter the amount shown below that applies to you.
•
Single, head of household, or married filing separately and you
lived apart from your spouse for all of 2023, enter $83,000.
•
Qualifying surviving spouse, enter $136,000.
2a.
2b.
•
Married filing jointly, enter $136,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $228,000 for the person who wasn't
covered by a plan.
•
Married filing separately and you lived with your spouse at any time in
2023, enter $10,000.
3. Enter the amount from Form 1040 or 1040-SR,
line 9 .................................. 3.
4. Enter the total of the amounts from Schedule 1,
lines 11 through 19a, plus 23 and 25 ........... 4.
5. Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns ..................................................... 5a.
5b.
6. Is the amount on line 5 less than the amount on line 2?
No.
STOP
None of your IRA contributions are deductible. For details on
nondeductible IRA contributions, see Form 8606.
Yes.
Subtract line 5 from line 2 in each column. Follow the instruction
below that applies to you.
•
If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable
amount below on line 7 for that column and go to line 8.
i. $6,500, if under age 50 at the end of 2023.
ii. $7,500, if age 50 or older at the end of 2023.
If the result is less than $10,000, go to line 7. 6a.
6b.
•
If married filing jointly or qualifying surviving spouse,
and the result is $20,000 or more ($10,000 or more in the
column for the IRA of a person who wasn't covered by a
retirement plan), enter the applicable amount below on
line 7 for that column and go to line 8.
i. $6,500, if under age 50 at the end of 2023.
ii. $7,500, if age 50 or older at the end of 2023.
Otherwise, go to line 7.
93
Page 94 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Line 21
Student Loan Interest Deduction
You can take this deduction only if all of
the following apply.
•
You paid interest in 2023 on a
qualified student loan (defined later).
•
Your filing status is any status ex-
cept married filing separately.
•
Your modified adjusted gross in-
come (AGI) is less than: $90,000 if sin-
gle, head of household, or qualifying
surviving spouse; $185,000 if married
filing jointly. Use lines 2 through 4 of
the worksheet in these instructions to
figure your modified AGI.
•
You, or your spouse if filing joint-
ly, aren't claimed as a dependent on
someone else's (such as your parent's)
2023 tax return.
Don't include any amount paid from a
a distribution of earnings made from a
qualified tuition program (QTP) after
2018 to the extent the earnings are trea-
ted as tax free because they were used to
pay student loan interest.
Use the worksheet in these instruc-
tions 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 ex-
clude income from sources within Puer-
to Rico.
Qualified student loan. A qualified
student loan is any loan you took out to
pay the qualified higher education ex-
penses for any of the following individu-
als who were eligible students.
1. Yourself or your spouse.
2. Any person who was your de-
pendent when the loan was taken out.
IRA Deduction Worksheet—Continued
Your IRA Spouse's IRA
7. Multiply lines 6a and 6b by the percentage below that applies to you. If the
result isn't a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
•
Single, head of household, or married filing separately, multiply
by 65% (0.65) (or by 75% (0.75) in the column for the IRA of a person who
is age 50 or older at the end of 2023).
•
Married filing jointly or qualifying surviving spouse, multiply by 32.5%
(0.325) (or by 37.5% (0.375) in the column for the IRA of a person
who is age 50 or older at the end of 2023). But if you checked “No”
on either line 1a or 1b, then in the column for the IRA of the person
who wasn't covered by a retirement plan, multiply by
65% (0.65) (or by 75% (0.75) if age 50 or older at the
end of 2023).
7a. 7b.
8. Enter the total of your (and your spouse's if filing
jointly):
•
Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 20. 8.
•
Alimony and separate maintenance payments
reported on Schedule 1, line 2a.
•
Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q or
reported on Form 1040, line 1i.
9. Enter the earned income you (and your spouse if
filing jointly) received as a self-employed individual
or a partner. Generally, this is your (and your
spouse's if filing jointly) net earnings from
self-employment if your personal services were a
material income-producing factor, minus any
deductions on Schedule 1, lines 15 and 16. If zero or
less, enter -0-. For more details, see Pub.
590-A .................................. 9.
10. Add lines 8 and 9 .........................
10.
CAUTION
!
If married filing jointly and line 10 is less than $13,000 ($14,000 if
one spouse is age 50 or older at the end of 2023; $15,000 if both
spouses are age 50 or older at the end of 2023), stop here and use
the worksheet in Pub. 590-A to figure your IRA deduction.
11. Enter traditional IRA contributions made, or that will be made by the due date
of your 2023 return not counting extensions (April 15, 2024, for most people),
for 2023 to your IRA on line 11a and to your spouse's IRA on line 11b ...... 11a.
11b.
12. On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the
smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the
amounts on lines 12a and 12b and enter the total on Schedule 1, line 20. Or, if
you want, you can deduct a smaller amount and treat the rest as a
nondeductible contribution (see Form 8606) .......................... 12a.
12b.
94
Page 95 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
3. Any person you could have
claimed as a dependent for the year the
loan was taken out except that:
a. The person filed a joint return;
b. The person had gross income that
was equal to or more than the exemption
amount for that year or $4,700 for 2023;
or
c. You, or your spouse if filing
jointly, could be claimed as a dependent
on someone else's return.
However, a loan isn't a qualified stu-
dent 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 un-
der a qualified employer plan or a con-
tract 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 educa-
tional institution. An eligible education-
al 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 employ-
er because your employer paid your sal-
ary while you served on the jury.
Line 24b
Enter the deductible expenses related to
income reported on line 8l from the rent-
al 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 val-
ue of Olympic and Paralympic medals
and USOC prize money reported on
line 8m.
Line 24d
Enter reforestation amortization and ex-
penses (see Instructions for Form 4562).
Line 24e
Enter repayment of supplemental unem-
ployment benefits under the Trade Act
of 1974 (see Pub. 525).
Line 24f
Enter contributions to section 501(c)(18)
(D) pension plans (see Pub. 525).
Line 24g
Enter contributions by certain chaplains
to section 403(b) plans (see Pub. 517).
Student Loan Interest Deduction Worksheet—Schedule 1, Line 21
Figure any write-in adjustments to be entered on Schedule 1, line 24z (see the instructions for Schedule 1,
line 24z).
Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet
instead of Pub. 970 to figure your deduction.
Before you begin:
1. Enter the total interest you paid in 2023 on qualified student loans (see the instructions for line 21). Don’t
enter more than $2,500 ..................................................................
1.
2. Enter the amount from Form 1040 or 1040-SR, line 9 .........................
2.
3. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and
25 ................................................................... 3.
4. Subtract line 3 from line 2 ...............................................
4.
5. Enter the amount shown below for your filing status.
•
Single, head of household, or qualifying
surviving spouse—$75,000
•
Married filing jointly—$155,000
...........
5.
6. Is the amount on line 4 more than the amount on line 5?
No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
Yes. Subtract line 5 from line 4 .......................................
6.
7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at
least three places). If the result is 1.000 or more, enter 1.000 ....................................
7.
.
8. Multiply line 1 by line 7 .................................................................
8.
9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1,
line 21.
Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C,
E, etc.) ...............................................................................
9.
95
Page 96 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Line 24h
Enter attorney fees and court costs for
actions involving certain unlawful dis-
crimination claims, but only to the ex-
tent 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 viola-
tions, up to the amount of the award in-
cludible 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 Instruc-
tions for Schedule K-1 (Form 1041).
Line 24z
Use line 24z to report any adjustments
not reported elsewhere. List the type and
amount of the adjustment.
Form 1099-K loss reporting. If you
sold a personal item at a loss and you
did not report the loss on Form 8949,
enter the amount of the sale proceeds
from Form 1099-K on line 24z that you
reported on line 8z. In the entry space
next to line 24z write “Form 1099-K
Personal Item Sold at a Loss” and also
enter the amount of the sale proceeds.
For example, you bought a couch for
$1,000 and sold it through a third-party
vendor for $700, which was reported on
your Form 1099-K. On line 24z you
would enter $700 and in the entry space
next to line 24z you would write “Form
1099-K Personal Item Sold at a Loss -
$700.” See the instructions for line 8z.
If you sold more than one per-
sonal item at a loss or received
more than one Form 1099-K
for personal items you sold at a loss,
and you entered the total amount of sale
proceeds on line 8z, you should also en-
ter the total amount of sale proceeds on
line 24z.
Incorrect Form 1099-K. If you re-
ceived a Form 1099-K that shows pay-
ments you didn't receive or is otherwise
incorrect and you can't get it corrected,
enter the amount on line 24z that you re-
ported on line 8z. In the entry space next
to line 24z write “Incorrect Form
1099-K” and also enter the amount that
was incorrectly reported to you. For ex-
ample, if you received a Form 1099-K
that incorrectly showed $800 of pay-
ments to you, you would enter $800 on
line 24z and in the entry space next to
line 24z you would write “Incorrect
Form 1099-K - $800.” See the instruc-
tions for line 8z.
TIP
96
Page 97 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Instructions for Schedule 2
Additional Taxes
General Instructions
Use Schedule 2 if you have additional
taxes that can’t be entered directly on
Form 1040, 1040-SR, or 1040-NR.
Include the amount on Schedule 2,
line 3, in the total on Form 1040,
1040-SR, or 1040-NR, line 17.
Enter the amount on Schedule 2,
line 21, on Form 1040 or 1040-SR,
line 23; or 1040-NR, line 23b.
Specific Instructions
Line 1
Alternative Minimum Tax (AMT)
Alternative minimum tax (AMT) ex-
emption amount increased. The AMT
exemption amount is increased to
$81,300 ($126,500 if married filing
jointly or qualifying surviving spouse;
$63,250 if married filing separately).
The income levels at which the AMT
exemption begins to phase out has in-
creased to $578,150 ($1,156,300 if mar-
ried filing jointly or qualifying surviving
spouse).
If you aren't sure whether you owe
the AMT, complete the Worksheet To
See if You Should Fill in Form 6251.
Exception. Fill in Form 6251 instead of
using the worksheet if you claimed or
received any of the following items.
•
Accelerated depreciation.
•
Tax-exempt interest from private
activity bonds.
•
Intangible drilling, circulation, re-
search, experimental, or mining costs.
•
Amortization of pollution-control
facilities or depletion.
•
Income or (loss) from tax-shelter
farm activities, passive activities, part-
nerships, S corporations, or activities for
which you aren't at risk.
•
Income from long-term contracts
not figured using the percent-
age-of-completion method.
•
Investment interest expense repor-
ted on Form 4952.
•
Net operating loss deduction.
•
Alternative minimum tax adjust-
ments from an estate, trust, electing
large partnership, or cooperative.
•
Section 1202 exclusion.
•
Stock by exercising an incentive
stock option and you didn't dispose of
the stock in the same year.
•
Any general business credit claim-
ed on Form 3800 if either line 6 (in Part
I) or line 25 of Form 3800 is more than
zero.
•
Qualified electric vehicle credit.
•
Alternative fuel vehicle refueling
property tax.
•
Credit for prior year minimum tax.
•
Foreign tax credit.
•
Net qualified disaster loss and you
are reporting your standard deduction on
Schedule A, line 16. See the instructions
for Form 4684 for more information.
For help with the alternative mini-
mum tax, go to IRS.gov/AMT.
Line 2
Excess Advance Premium Tax
Credit Repayment
The premium tax credit helps pay premi-
ums for health insurance purchased from
the Marketplace. Eligible individuals
may have advance payments of the pre-
mium tax credit paid on their behalf di-
rectly to the insurance company. If you,
your spouse with whom you are filing a
joint return, or your dependent was en-
rolled 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 pay-
ments 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 pay-
ments were more than the premium tax
credit you can claim, the amount you
must repay will be shown on Form
8962, line 29. Enter that amount, if any,
on line 2.
You may have to repay excess ad-
vance payments of the premium tax
credit even if someone else enrolled
you, your spouse, or your dependent in
Marketplace coverage. In that case, an-
other individual may have received the
Form 1095-A for the coverage. You may
also have to repay excess advance pay-
ments 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 in-
formation, see the Instructions for Form
8962.
Line 5
Unreported Social Security and
Medicare Tax From Form 4137
Enter the total of any taxes from Form
4137.
If you received tips of $20 or more in
any month and you didn't report the full
amount to your employer, you must pay
the social security and Medicare or rail-
road retirement (RRTA) tax on the unre-
ported tips.
Don’t include the value of any non-
cash 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 se-
curity and Medicare or RRTA
tax due on tips you received but didn't
report to your employer.
CAUTION
!
97
Page 98 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Worksheet To See if You Should Fill in Form 6251—Schedule 2, Line 1
Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of
using this worksheet.
Before you begin:
1. Are you filing Schedule A?
No.
Skip lines 1 and 2; subtract Form 1040 or 1040-SR, line 13, or Form 1040-NR, line 13a, from Form
1040, 1040-SR, or 1040-NR, line 11, and enter the result on line 3 and go to line 4.
Yes. Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 15 .......................... 1.
2. Enter the amount from Schedule A, line 7 ..........................................................
2.
3. Add lines 1 and 2 ............................................................................
3.
4. Enter any tax refund from Schedule 1, lines 1 and 8z .................................................
4.
5. Subtract line 4 from line 3 .....................................................................
5.
6. Enter the amount shown below for your filing status.
•
Single or head of household—$81,300
•
Married filing jointly or qualifying surviving spouse—$126,500
•
Married filing separately—$63,250
........... 6.
7. Is the amount on line 5 more than the amount on line 6?
No.
STOP
Don’t complete the rest of this worksheet. You don’t owe alternative minimum
tax and don’t need to fill out Form 6251. Leave Schedule 2, line 1, blank.
Yes. Subtract line 6 from line 5 ........................................................ 7.
8. Enter the amount shown below for your filing status.
•
Single or head of household—$578,150
•
Married filing jointly or qualifying surviving spouse—$1,156,300
•
Married filing separately—$578,150
........... 8.
9. Is the amount on line 5 more than the amount on line 8?
No. Enter -0-. Skip line 10. Enter on line 11 the amount from line 7, and go to line 12.
Yes. Subtract line 8 from line 5 ........................................................ 9.
10.
Multiply line 9 by 25% (0.25) and enter the smaller of the result or line 6 .................................
10.
11.
Add lines 7 and 10 ...........................................................................
11.
12.
Is the amount on line 11 more than $220,700 ($110,350 if married filing separately)?
Yes.
STOP
Fill in Form 6251 to see if you owe the alternative minimum tax.
No. Multiply line 11 by 26% (0.26) .....................................................
12.
13.
Add Form 1040, 1040-SR, or 1040-NR, line 16 (minus any tax from Form 4972), and Schedule 2, line 2. (If you used
Schedule J to figure your tax on the entry space on Form 1040, 1040-SR, or 1040-NR, line 16, refigure that tax
without using Schedule J before including it in this calculation) .........................................
13.
Next. Is the amount on line 12 more than the amount on line 13?
Yes. Fill in Form 6251 to see if you owe the alternative minimum tax.
No. You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave Schedule 2, line 1, blank.
98
Page 99 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Line 6
Unreported Social Security and
Medicare Tax From Form 8919
Enter the total of any taxes from Form
8919.
If you are an employee who received
wages from an employer who didn't
withhold social security and Medicare
tax from your wages, use Form 8919 to
figure your share of the unreported tax.
Include on line 6 the amount from
line 13 of Form 8919. Include the
amount from line 6 of Form 8919 on
Form 1040 or 1040-SR, line 1g.
Line 8
Additional Tax on IRAs, Other
Qualified Retirement Plans, etc.
If any of the following apply, see Form
5329 and its instructions to find out if
you owe this tax and if you must file
Form 5329. Also see Form 5329 and its
instructions for definitions of the terms
used here.
1. You received an early distribution
from (a) an IRA or other qualified retire-
ment plan, (b) an annuity, or (c) a modi-
fied endowment contract entered into af-
ter June 20, 1988, and the total distribu-
tion wasn't rolled over.
2. Excess contributions were made
to your IRA, Coverdell education sav-
ings account (ESA), Archer MSA,
health savings account (HSA), or ABLE
account.
3. You received a taxable distribu-
tion from a Coverdell ESA, qualified
tuition program, or ABLE account.
4. You didn't take the minimum re-
quired distribution from your IRA or
other qualified retirement plan by April
1 of the year following the year you
reached age 72 (age 73 if you reach age
72 in 2023).
Exception. If only item (1) applies and
distribution code 1 is correctly shown in
box 7 of all your Forms 1099-R, you
don’t have to file Form 5329. Instead,
multiply the taxable amount of the dis-
tribution by 10% (0.10) and enter the re-
sult 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 in-
dicate that you don’t have to file Form
5329. But you must file Form 5329 if
distribution code 1 is incorrectly shown
in box 7 of Form 1099-R or you qualify
for an exception, such as the exceptions
for qualified medical expenses, qualified
higher education expenses, qualified
first-time homebuyer distributions, or a
qualified reservist distribution.
Line 9
Household Employment Taxes
Enter the household employment taxes
you owe for having a household em-
ployee. 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 em-
ployee (defined below) cash wages of
$2,600 or more in 2023. Cash wages in-
clude wages paid by check, money or-
der, etc. But don’t count amounts paid to
an employee who was under age 18 at
any time in 2023 and was a student.
2. You withheld federal income tax
during 2023 at the request of any house-
hold employee.
3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2022 or 2023 to household employ-
ees.
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 babysit-
ters, nannies, health aides, housekeepers,
yard workers, and similar domestic
workers.
Line 10
First-Time Homebuyer Credit
Repayment
Enter the first-time homebuyer credit
you have to repay if you bought the
home in 2008.
If you bought the home in 2008 and
owned and used it as your main home
for all of 2023, you can enter your 2023
repayment on this line without attaching
Form 5405.
See the Form 5405 instructions for
details and for exceptions to the repay-
ment rule.
Line 11
Additional Medicare Tax
See Form 8959 and its instructions if the
total of your 2023 wages and any
self-employment income was more than:
•
$125,000 if married filing sepa-
rately;
•
$250,000 if married filing jointly;
or
•
$200,000 if single, head of house-
hold, or qualifying surviving spouse.
Also see Form 8959 if you had railroad
retirement (RRTA) compensation that
was more than the amount just listed
that applies to you.
If you are married filing jointly and
either you or your spouse had wages or
RRTA compensation of more than
$200,000, your employer may have
withheld Additional Medicare Tax even
if you don’t owe the tax. In that case,
you may be able to get a refund of the
tax withheld. See the Instructions for
Form 8959 to find out how to report the
withheld tax on Form 8959.
Line 12
Net Investment Income Tax
See Form 8960 and its instructions if the
amount on Form 1040, 1040-SR, or
1040-NR, line 11, is more than:
•
$125,000 if married filing sepa-
rately,
•
$250,000 if married filing jointly
or qualifying surviving spouse, or
•
$200,000 if single or head of
household.
If you file Form 2555, see Form 8960
and its instructions if the amount on
Form 1040, 1040-SR, or 1040-NR,
line 11, is more than:
•
$5,000 if married filing separately,
•
$130,000 if married filing jointly
or qualifying surviving spouse, or
•
$80,000 if single or head of house-
hold.
Line 13
Uncollected social security and Medi-
care or RRTA tax on tips or
group-term life insurance. This tax
should be shown in box 12 of Form W-2
with codes A and B or M and N.
99
Page 100 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Line 14
Interest on Tax Due on Installment
Income From the Sale of Certain
Residential Lots and Timeshares
Enter interest on tax due on installment
income from the sale of certain residen-
tial lots and timeshares under section
453(l)(3).
Line 15
Interest on the Deferred Tax on
Gain From Certain Installment
Sales With a Sales Price Over
$150,000
Enter interest on the deferred tax on gain
from certain installment sales with a
sales price over $150,000 under section
453A(c).
Line 16
Recapture of Low-Income
Housing Credit
Enter the amount from Form 8611,
line 14.
Lines 17a Through 17z
Other Additional Taxes
Line 17a. Recapture of the following
credits.
1. Investment credit (see Form
4255). Identify as “ICR.”
2. Indian employment credit (see
Form 8845). Identify as “IECR.”
3. New markets credit (see Form
8874). Identify as “NMCR.”
4. Credit for employer-provided
childcare facilities (see Form 8882).
Identify as “ECCFR.”
5. Alternative motor vehicle credit
(see Form 8910). Identify as
“AMVCR.”
6. Alternative fuel vehicle refueling
property credit (see Form 8911). Identi-
fy as “ARPCR.”
7. Qualified plug-in electric drive
motor vehicle credit (see Form 8936).
Identify as “8936R.”
Line 17b. If you sold your home in
2023 and it was financed (in whole or in
part) from the proceeds of any tax-ex-
empt qualified mortgage bond or you
claimed the mortgage interest credit, you
may owe a recapture tax on the mort-
gage subsidy. See Form 8828.
Line 17c. Enter any additional tax on
health savings account (HSA) distribu-
tions 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 de-
duction relating to a fractional interest in
tangible personal property. See Pub. 526
for more information.
Line 17h. Enter any additional tax on
income you received from a nonquali-
fied 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 inclu-
ded in income plus an interest amount
determined under section 409A(a)(1)(B)
(ii). See section 409A(a)(1)(B) for de-
tails.
Line 17i. Enter any additional tax on
compensation you received from a non-
qualified deferred compensation plan
described in section 457A if the com-
pensation would have been includible in
your income in an earlier year except
that the amount wasn't determinable un-
til 2023. The tax is 20% of the amount
required to be included in income plus
an interest amount determined under
section 457A(c)(2). See section 457A
for details.
Line 17j. Enter any Section 72(m)(5)
excess benefits tax. See Pub. 560 for
more information.
Line 17k. If you received an excess
parachute payment (EPP), you must pay
a 20% tax on it. This tax should be
shown in box 12 of Form W-2 with code
K. If you received a Form 1099-MISC,
the tax is 20% of the EPP shown in
box 14. Enter this amount on line 17k.
Line 17l. Enter any tax on accumula-
tion distribution of trusts. See Form
4970 for more information.
Line 17m. Enter any excise tax on in-
sider stock compensation from an expa-
triated 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 informa-
tion.
Line 17o. Enter any tax on non-effec-
tively 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 re-
turn or other schedules. List the type and
amount of tax.
Other taxes to be listed include the
following.
Form 8978 adjustment. Complete the
Negative Form 8978 Adjustment Work-
sheet—Schedule 2 (Line 17z) if you are
filing Form 8978 and completed the
worksheet in the Schedule 3, line 6l, in-
structions and the amount on line 3 of
that worksheet is negative.
100
Page 101 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z)
Complete this worksheet if you completed line 3 on the Negative Form 8978 Adjustment Worksheet in the Schedule 3,
line 6l, instructions.
1. Enter the sum of any chapter 1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of
Schedule 2 ...................................................................... 1.
2. Enter as a positive number the negative amount from line 3 of the Negative Form 8978 Adjustment Worksheet in
the Schedule 3, line 6l, instructions ..................................................... 2.
3. Is the amount on line 1 more than the amount on line 2?
Yes.
List the type (Form 8978 ADJ) and the amount from line 2 as a negative number (in parentheses) on line 17z.
No.
List the type (Form 8978 ADJ) and the amount from line 1 as a negative number (in parentheses) on line 17z.
Combine this amount with any other amounts reported on line 17z to complete the line 17z entry space.
* Chapter 1 taxes include taxes from sections 1 through 1400Z-2 of the Code, as well as certain amounts the Code treats as chapter 1 taxes. Generally,
this does not include amounts reported on Schedule 2, lines 4, 7, 9, 11–13, 17k–17m, or 17z (other than chapter 1 taxes).
101
Page 102 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Instructions for Schedule 3
Additional Credits and Payments
General Instructions
Use Schedule 3 if you have nonrefunda-
ble credits, other than the child tax credit
or the credit for other dependents, or
other payments and refundable credits.
Include the amount on Schedule 3,
line 8, in the amount entered on Form
1040, 1040-SR, or 1040-NR, line 20.
Enter the amount on Schedule 3,
line 15, on Form 1040, 1040-SR, or
1040-NR, line 31.
Specific Instructions
Line 1
Foreign Tax Credit
If you are a shareholder in a
controlled foreign corporation
and made a section 962 elec-
tion, 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 ob-
ligated to pay these amounts to someone
else.
TIP
4. You aren’t filing Form 4563 or
excluding income from sources within
Puerto Rico.
5. All of your foreign taxes were:
a. Legally owed and not eligible for
a refund or reduced tax rate under a tax
treaty, and
b. Paid to countries that are recog-
nized by the United States and don’t
support terrorism.
For more details on these require-
ments, 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 to-
tal of the amounts on Form 1040 or
1040-SR, line 16, and Schedule 2,
line 2.
No. See Form 1116 to find out if
you can take the credit and, if you can, if
you have to file Form 1116.
Line 2
Credit for Child and Dependent
Care Expenses
You may be able to take this credit if, in
order to work or look for work, you paid
someone to care for:
•
Your qualifying child under age 13
whom you claim as your dependent,
•
Your disabled spouse or any other
disabled person who couldn't care for
themselves, or
•
Your child whom you couldn't
claim as a dependent because of the
rules for Children of divorced or separa-
ted parents under Who Qualifies as Your
Dependent, earlier.
For details, use Tax Topic 602 or see
Form 2441.
Line 3
Education Credits
If you (or your dependent) paid qualified
expenses in 2023 for yourself, your
spouse, or your dependent to enroll in or
attend an eligible educational institution,
you may be able to take an education
credit. See Form 8863 for details. How-
ever, you can't take an education credit
if any of the following applies.
•
You, or your spouse if filing joint-
ly, are claimed as a dependent on some-
one else's (such as your parent's) 2023
tax return.
•
Your filing status is married filing
separately.
•
The amount on Form 1040 or
1040-SR, line 11, is $90,000 or more
($180,000 or more if married filing
jointly).
•
You, or your spouse, were a non-
resident alien for any part of 2023 unless
your filing status is married filing joint-
ly.
You may be able to increase an edu-
cation credit if the student chooses to in-
clude all or part of a Pell grant or certain
other scholarships or fellowships in in-
come.
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 roll-
over contributions, to a traditional or
Roth IRA; (b) elective deferrals to a
401(k) or 403(b) plan (including desig-
nated Roth contributions) or to a govern-
mental 457, SEP, or SIMPLE plan; (c)
voluntary employee contributions to a
qualified retirement plan (including the
federal Thrift Savings Plan); (d) contri-
butions to a 501(c)(18)(D) plan; or (e)
contributions to an ABLE account by
the designated beneficiary, as defined in
section 529A.
However, you can't take the credit if
either of the following applies.
1. The amount on Form 1040,
1040-SR, or 1040-NR, line 11, is more
102
Page 103 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
than $36,500 ($54,750 if head of house-
hold; $73,000 if married filing jointly).
2. The person(s) who made the
qualified contribution or elective defer-
ral (a) was born after January 1, 2006,
(b) is claimed as a dependent on some-
one else's 2023 tax return, or (c) was a
student (defined next).
You were a student if during any part
of 5 calendar months of 2023, you:
•
Were enrolled as a full-time stu-
dent 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, corre-
spondence school, or school offering
courses only through the Internet.
For more details, use Tax Topic 610
or see Form 8880.
Line 5
Residential Energy Credits
Line 5a—Residential clean energy
credit. You may be able to take this
credit by completing and attaching Form
5695 if you paid for any of the following
during 2023.
•
Qualified solar electric property
for use in your home located in the Uni-
ted States.
•
Qualified solar water heating prop-
erty for use in your home located in the
United States.
•
Qualified small wind energy prop-
erty for use in connection with your
home located in the United States.
•
Qualified geothermal heat pump
property installed on or in connection
with your home located in the United
States.
•
Qualified battery storage technolo-
gy property for use in connection with
your home located in the United States.
•
Qualified fuel cell property instal-
led on or in connection with your main
home located in the United States.
Line 5b—Energy efficient home im-
provement credit. You may be able to
take this credit by completing and at-
taching Form 5695 for any of the fol-
lowing improvements to your main
home located in the United States in
2023 if they are new and meet certain
requirements for energy efficiency.
•
Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
•
Exterior windows (including sky-
lights).
•
Exterior doors.
•
A metal roof or asphalt roof with
pigmented coatings or cooling granules
primarily designed to reduce the heat
gain in your home.
You may also be able to take this
credit for the cost of the following items
if the items meet certain performance
and quality standards.
•
Certain electric heat pump water
heaters; electric heat pumps; central air
conditioners; and natural gas, propane,
or oil water heaters.
•
A qualified furnace or hot water
boiler that uses natural gas, propane, or
oil.
•
Qualified biomass stove or boiler.
•
Qualified panelboard, subpanel-
board branch circuits or feeders.
Condos and co-ops. If you are a mem-
ber of a condominium management as-
sociation 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 corpora-
tion for purposes of these credits.
More details. For details, see Form
5695.
Lines 6a Through 6z
Other Nonrefundable Credits
Line 6a. The general business credit
consists of a number of credits that usu-
ally apply only to individuals who are
partners, shareholders in an S corpora-
tion, self-employed, or who have rental
property. See Form 3800 or Pub. 334.
The elective payment election
amount from Form 3800, Part
III, line 6, column (i) is repor-
ted on Schedule 3, line 13c.
CAUTION
!
Line 6b. Enter any credit for prior year
minimum tax. See Form 8801.
Line 6c. You may be able to take the
adoption credit if you paid expenses to
adopt a child or you adopted a child with
special needs and the adoption became
final in 2023. See the Instructions for
Form 8839.
Line 6d. Enter any credit for the elderly
or the disabled. See Schedule R.
Line 6e. Line 6e has been reserved for
future use.
Line 6f. Enter the personal use part of
any credit for new clean vehicles. See
Form 8936, Part III.
Line 6g. Enter any mortgage interest
credit if a state or local government gave
you a mortgage credit certificate. See
Form 8396.
Line 6h. You can't claim the District of
Columbia first-time homebuyer credit
for a home you bought after 2011. You
can claim it only if you have a credit
carryforward from 2022. See Form
8859.
Line 6i. Enter any qualified electric ve-
hicle 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 ac-
tivity credit carried forward from a prior
year. See Form 8834.
Line 6j. Enter any alternative fuel vehi-
cle 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 nega-
tive, complete the following worksheet
to figure the amount to enter on line 6l.
If the amount on Form 8978, line 14, is
positive, see the instructions for Form
1040 or 1040-SR, line 16.
103
Page 104 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Negative Form 8978 Adjustment Worksheet—Schedule 3 (Line 6l)
Complete this worksheet if Form 8978, line 14, is negative.
1. Enter the amount from Form 1040 or 1040-SR, line 18 ...........................................
1.
2. Enter as a positive number the negative amount from Form 8978, line 14 ..............................
2.
3. Is the amount on line 1 equal to or more than the amount on line 2?
Yes.
Enter the amount from line 2 on line 6l
No.
Enter the amount from line 1 on line 6l, and subtract line 2 from line 1* ........................
3.
( )
* Use this amount to complete the Negative Form 8978 Adjustment Worksheet in the Schedule 2, line 17z, instructions.
Line 6m. Enter any credit for previous-
ly owned clean vehicles. See Form
8936, Part IV.
Line 6z. Other nonrefundable credits.
Use line 6z to report any nonrefundable
credits not reported elsewhere on your
return or other schedules. List the type
and amount of the credit.
Line 9
Net Premium Tax Credit
The premium tax credit helps pay for
health insurance purchased through the
Marketplace. You may be eligible to
claim the premium tax credit if you,
your spouse, or a dependent enrolled in
health insurance through the Market-
place. Eligible individuals may have ad-
vance 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. Com-
plete 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 pay-
ments, your net premium tax credit will
be shown on Form 8962, line 26. Enter
that amount, if any, on line 9. For more
information, see the Instructions for
Form 8962.
Line 10
Amount Paid With Request for
Extension To File
If you got an automatic extension of
time to file Form 1040, 1040-SR, or
1040-NR by filing Form 4868 or by
making a payment, enter the amount of
the payment or any amount you paid
with Form 4868. If you paid a fee when
making your payment, don’t include on
line 10 the fee you were charged. Also,
include any amounts paid with Form
2350.
Line 11
Excess Social Security and Tier 1
RRTA Tax Withheld
If you, or your spouse if filing a joint re-
turn, had more than one employer for
2023 and total wages of more than
$160,200, too much social security or
tier 1 railroad retirement (RRTA) tax
may have been withheld. You can take a
credit on this line for the amount with-
held in excess of $9,932.40. But if any
one employer withheld more than
$9,932.40, you can't claim the excess on
your return. The employer should adjust
the tax for you. If the employer doesn't
adjust the overcollection, you can file a
claim for refund using Form 843. Figure
this amount separately for you and your
spouse.
You can't claim a refund for excess
tier 2 RRTA tax on Form 1040,
1040-SR, or 1040-NR. Instead, use
Form 843.
Line 12
Credit for Federal Tax on Fuels
Enter any credit for federal excise taxes
paid on fuels that are ultimately used for
a nontaxable purpose (for example, an
off-highway business use). Attach Form
4136.
Lines 13a Through 13z
Other Payments or
Refundable Credits
Line 13b
If you are claiming a credit for repay-
ment of amounts you included in your
income in an earlier year because it ap-
peared you had a right to the income,
enter the amount on line 13b. See Pub.
525 for details about this credit.
Line 13c
Enter any elective payment election
amount from Form 3800, Part III, line 6,
column (i).
Line 13d
If you elected to pay your net 965 tax li-
ability in installments, report the defer-
red amount on line 13d. Enter the
amount of net 965 tax liability remain-
ing to be paid in future years.
Line 13z
Other payments or refundable credits.
Use line 13z if you made a tax payment
that doesn’t belong on any other line.
Enter “Tax” and the amount of the pay-
ment. Use line 13z to report the follow-
ing refundable credits. List the type and
amount of the credit.
•
Credit under section 960(c) with
respect to an excess limitation account.
•
Credit for qualified sick and family
leave wages from Schedule H, line 8e.
•
Credit for qualified sick and family
leave wages from Schedule H, line 8f.
104
Page 105 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Tax Topics
You can read these Tax Topics at
IRS.gov/TaxTopics.
List of Tax Topics
All topics are available in Spanish (and
most topics are available in Chinese,
Korean, Vietnamese, and Russian).
Topic
No. Subject
IRS Help Available
101 IRS services—Volunteer tax
assistance, outreach programs, and
identity theft
102 Tax assistance for individuals with
disabilities
103 Tax help for small businesses and
the self-employed
104 Taxpayer Advocate Service—Your
voice at the IRS
105 Armed Forces tax information
107 Tax relief in disaster situations
IRS Procedures
151 Your appeal rights
152 Refund information
153 What to do if you haven't filed your
tax return
154 Form W-2 and Form 1099-R (What
to do if incorrect or not received)
155 Obtaining forms and publications
156 How to get a transcript or copy of
your tax return
157 Change your address—How to
notify the IRS
158 Paying your taxes and ensuring
proper credit of payments
159 How to get a wage and income
transcript or copy of Form W-2
161 Returning an erroneous
refund—Paper check or direct
deposit
Collection
201 The collection process
202 Tax payment options
203 Reduced refund
204 Offers in compromise
206 Dishonored payments
Alternative Filing Methods
253 Substitute tax forms
254 How to choose a tax return preparer
255 Signing your return electronically
General Information
301 When, how, and where to file
303 Checklist of common errors when
preparing your tax return
304 Extensions of time to file your tax
return
305 Recordkeeping
306 Penalty for underpayment of
estimated tax
Topic
No. Subject
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Which Forms to File
356 Decedents
Types of Income
401 Wages and salaries
403 Interest received
404 Dividends
407 Business income
409 Capital gains and losses
410 Pensions and annuities
411 Pensions—The general rule and the
simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation
property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and losses
420 Bartering income
421 Scholarships, fellowship grants,
and other grants
423 Social security and equivalent
railroad retirement benefits
424 401(k) plans
425 Passive activities—Losses and
credits
427 Stock options
429 Traders in securities (Information
for Form 1040 or 1040-SR filers)
430 Receipt of stock in a
demutualization
431 Canceled debt—Is it taxable or
not?
432 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Adjustments to Income
451 Individual retirement arrangements
(IRAs)
452 Alimony and Separate Maintenance
453 Bad debt deduction
455 Moving expenses for members of
the Armed Forces
456 Student loan interest deduction
458 Educator expense deduction
Topic
No. Subject
Itemized Deductions
501 Should I itemize?
502 Medical and dental expenses
503 Deductible taxes
504 Home mortgage points
505 Interest expense
506 Charitable contributions
509 Business use of home
510 Business use of car
511 Business travel expenses
513 Work-related education expenses
515 Casualty, disaster, and theft losses
Tax Computation
551 Standard deduction
552 Tax and credits figured by the IRS
553 Tax on a child's investment and
other unearned income (Kiddie tax)
554 Self-employment tax
556 Alternative minimum tax
557 Additional tax on early
distributions from traditional and
Roth IRAs
558 Additional tax on early
distributions from retirement plans
other than IRAs
559 Net Investment Income Tax
560 Additional Medicare Tax
Tax Credits
601 Earned income credit
602 Child and dependent care credit
607 Adoption credit and adoption
assistance programs
608 Excess social security and RRTA
tax withheld
610 Retirement savings contributions
credit
611 Repayment of the first-time
homebuyer credit
612 The premium tax credit
IRS Notices
651 Notices—What to do
652 Notice of underreported
income—CP2000
653 IRS notices and bills, penalties, and
interest charges
654 Understanding your CP75 or
CP75A Notice Request for
Supporting Documentation
Basis of Assets, Depreciation, and
Sale of Assets
701 Sale of your home
703 Basis of assets
704 Depreciation
705 Installment sales
105
Page 106 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
List of Tax Topics
(Continued)
Topic
No. Subject
Employer Tax Information
751 Social security and Medicare
withholding rates
752 Filing Forms W-2 and W-3
753 Form W-4—Employee's
Withholding Certificate
755 Employer identification number
(EIN)—How to apply
756 Employment taxes for household
employees
757 Forms 941 and 944—Deposit
requirements
758 Form 941—Employer's Quarterly
Federal Tax Return and Form
944—Employer's Annual Federal
Tax Return
759 Form 940—Employer's Annual
Federal Unemployment (FUTA)
Tax Return—Filing and deposit
requirements
760 Form 943—Reporting and deposit
requirements for agricultural
employers
Topic
No. Subject
761 Tips—Withholding and reporting
762 Independent contractor vs.
employee
763 The Affordable Care Act
Electronic Media Filers—1099
Series and Related Information
Returns
801 Who must file information returns
electronically
802 Applying to file information returns
electronically
803 Waivers and extensions
804 FIRE system test files and
combined federal/state filing
(CF/SF) program
Tax Information for U.S.
Resident Aliens and Citizens
Living Abroad
851 Resident and nonresident aliens
856 Foreign tax credit
857 Individual taxpayer identification
number (ITIN)
858 Alien tax clearance
Topic
No. Subject
Tax Information for Residents of
Puerto Rico
901 Is a person with income from
Puerto Rico required to file a U.S.
federal income tax return?
902 Credits and deductions for
taxpayers with Puerto Rican source
income exempt from U.S. tax
903 U.S. employment tax in Puerto
Rico
106
Page 107 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of
1998, the Privacy Act of 1974, and the
Paperwork Reduction Act of 1980 require
that when we ask you for information we
must first tell you our legal right to ask
for the information, why we are asking
for it, and how it will be used. We must
also tell you what could happen if we do
not receive it and whether your response
is voluntary, required to obtain a benefit,
or mandatory under the law.
This notice applies to all records and
other material (in paper or electronic for-
mat) you file with us, including this tax
return. It also applies to any questions we
need to ask you so we can complete, cor-
rect, or process your return; figure your
tax; and collect tax, interest, or penalties.
Our legal right to ask for information
is Internal Revenue Code sections 6001,
6011, and 6012(a), and their regulations.
They say that you must file a return or
statement with us for any tax you are lia-
ble for. Your response is mandatory under
these sections. Code section 6109 re-
quires 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 in-
formation requested on a form that is sub-
ject to the Paperwork Reduction Act un-
less the form displays a valid OMB con-
trol number. Books or records relating to
a form or its instructions must be retained
as long as their contents may become ma-
terial in the administration of any Internal
Revenue law.
We ask for tax return information to
carry out the tax laws of the United
States. We need it to figure and collect the
right amount of tax.
If you do not file a return, do not pro-
vide the information we ask for, or pro-
vide fraudulent information, you may be
charged penalties and be subject to crimi-
nal prosecution. We may also have to dis-
allow the exemptions, exclusions, credits,
deductions, or adjustments shown on the
tax return. This could make the tax higher
or delay any refund. Interest may also be
charged.
Generally, tax returns and return infor-
mation are confidential, as stated in Code
section 6103. However, Code section
6103 allows or requires the Internal Reve-
nue Service to disclose or give the infor-
mation shown on your tax return to others
as described in the Code. For example,
we may disclose your tax information to
the Department of Justice to enforce the
tax laws, both civil and criminal, and to
cities, states, the District of Columbia,
and U.S. commonwealths or territories to
carry out their tax laws. We may disclose
your tax information to the Department of
Treasury and contractors for tax adminis-
tration 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 Comptrol-
ler General to review the Internal Reve-
nue Service. We may disclose your tax in-
formation 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 intelli-
gence agencies to combat terrorism.
Please keep this notice with your re-
cords. It may help you if we ask you for
other information. If you have questions
about the rules for filing and giving infor-
mation, please call or visit any Internal
Revenue Service office.
We Welcome Comments on
Forms
We try to create forms and instructions
that can be easily understood. Often this
is difficult to do because our tax laws are
very complex. For some people with in-
come mostly from wages, filling in the
forms is easy. For others who have busi-
nesses, pensions, stocks, rental income, or
other investments, it is more difficult.
If you have suggestions for making
these forms simpler, we would be happy
to hear from you. You can send us com-
ments through IRS.gov/FormsComments.
Or you can send your comments to Inter-
nal Revenue Service, Tax Forms and Pub-
lications Division, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224.
Don’t send your return to this address. In-
stead, see the addresses at the end of these
instructions.
Although we can't respond individual-
ly to each comment received, we do ap-
preciate your feedback and will consider
your comments as we revise our tax
forms and instructions.
Estimates of Taxpayer
Burden
The following table shows burden esti-
mates based on current statutory require-
ments as of November 2023 for taxpayers
filing a 2023 Form 1040 or 1040-SR tax
return. Time spent and out-of-pocket
costs are presented separately. Time bur-
den is broken out by taxpayer activity,
with recordkeeping representing the larg-
est component. Out-of-pocket costs in-
clude any expenses incurred by taxpayers
to prepare and submit their tax returns.
Examples include tax return preparation
and submission fees, postage and photo-
copying 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 na-
tional averages and don’t necessarily re-
flect a “typical” case. Most taxpayers ex-
perience lower than average burden, with
taxpayer burden varying considerably by
taxpayer type. For instance, the estimated
average time burden for all taxpayers fil-
ing a Form 1040 or 1040-SR is 13 hours,
with an average cost of $270 per return.
This average includes all associated forms
and schedules, across all tax return prepa-
ration methods and taxpayer activities.
Within this estimate, there is signifi-
cant variation in taxpayer activity. For ex-
ample, nonbusiness taxpayers are expec-
ted to have an average burden of about 9
hours and $150, while business taxpayers
are expected to have an average burden of
107
Page 108 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
about 24 hours and $560. Similarly, tax
return preparation fees and other
out-of-pocket costs vary extensively de-
pending on the tax situation of the taxpay-
er, the type of software or professional
preparer used, and the geographic loca-
tion.
For more information on taxpayer bur-
den see Pub. 5743. If you have comments
concerning the time and cost estimates
below, you can contact us at either one of
the addresses shown under We Welcome
Comments on Forms.
Estimated Average Taxpayer Burden for Individuals by Activity
Average Burden
Average Time (Hours) Average
Cost
(Dollars)**
Type of Taxpayer
Percentage
of Returns
Total
Time*
Record-
keeping
Tax
Planning
Form
Completion
and
Submission
All
Other
. . . . . . . .
All taxpayers .......... 100% 13 6 2 4 1 $270
Type of taxpayer
Nonbusiness*** ..... 72% 9 3 1 3 1 150
Business*** ....... 28% 24 12 4 6 2 560
*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***You are considered a “business” filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are
considered a “nonbusiness” filer if you don’t file any of those schedules or forms with Form 1040 or 1040-SR.
108
Page 109 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Major Categories of Federal Income and Outlays for Fiscal Year 2022
Income Outlays*
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for scal year 2022.
Social security, Medicare,
and unemployment and other
retirement taxes
24%
Personal income
taxes
42%
Borrowing to
cover decit
22%
Corporate
income taxes
7%
Excise, customs,
estate, gift, and
miscellaneous taxes
6%
*Numbers may not total to 100% due to rounding.
Social
programs
4
25%
Physical,
human, and
community
development
3
14%
Net
interest
on the
debt
7%
Social security,
Medicare, and other
retirement
1
33%
National defense,
veterans, and foreign
affairs
2
17%
Law
enforcement
and general
government
3%
On or before the first Monday in February
of each year, the President is required by
law to submit to the Congress a budget
proposal for the fiscal year that begins the
following October. The budget plan sets
forth the President's proposed receipts,
spending, and the surplus or deficit for
the federal government. The plan includes
recommendations for new legislation as
well as recommendations to change, elim-
inate, and add programs. After receipt of
the President's proposal, the Congress re-
views the proposal and makes changes. It
first passes a budget resolution setting its
own targets for receipts, outlays, and sur-
plus or deficit. Next, individual spending
and revenue bills that are consistent with
the goals of the budget resolution are
enacted.
In fiscal year 2022 (which began on
October 1, 2021, and ended on September
30, 2022, federal income was $4.897 tril-
lion and outlays were $6.273 trillion,
leaving a deficit of $1.376 trillion.
Footnotes for Certain Federal
Outlays
1. Social security, Medicare, and
other retirement: These programs pro-
vide income support for the retired and
disabled and medical care for the elderly.
2. National defense, veterans, and
foreign affairs: About 12% of outlays
were to equip, modernize, and pay our
armed forces and to fund national defense
activities; about 4% were for veterans
benefits and services; and about 1% were
for international activities, including mili-
tary and economic assistance to foreign
countries and the maintenance of U.S.
embassies abroad.
3. Physical, human, and communi-
ty development: These outlays were for
agriculture; natural resources; environ-
ment; transportation; aid for elementary
and secondary education and direct assis-
tance to college students; job training; de-
posit insurance, commerce and housing
credit, and community development; and
space, energy, and general science pro-
grams.
4. Social programs: About 18% of
total outlays were for Medicaid, Supple-
mental Nutrition Assistance Program (for-
merly food stamps), temporary assistance
for needy families, supplemental security
income, and related programs; and 7% for
health research and public health pro-
grams, unemployment compensation, as-
sisted housing, and social services.
Note. The percentages shown here exclude undistributed offsetting receipts, which were $235 billion in fiscal year 2022. In the budget, these receipts are offset against spending in figuring the outlay totals shown above.
These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.
109
Page 110 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
693,750
2023
Tax Rate
Schedules
The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Don’t use them to gure your tax. Instead,
see the instructions for line 16.
Schedule Z—If your ling status is Head of household
Schedule X—If your ling status is Single
The tax is:If your taxable
income is:
of the
amount
over—
But not
over—
Over—
Schedule Y-2—If your ling status is Married filing separately
Schedule Y-1—If your ling status is Married filing jointly or Qualifying surviving spouse
The tax is:If your taxable
income is:
of the
amount
over—
But not
over—
Over—
The tax is:If your taxable
income is:
of the
amount
over—
But not
over—
Over—
The tax is:If your taxable
income is:
of the
amount
over—
But not
over—
Over—
CAUTION
$0
11,000
44,725
95,375
182,100
$11,000
44,725
95,375
182,100
231,250
$0
11,000
44,725
95,375
182,100
$0
22,000
89,450
190,750
364,200
$0
11,000
44,725
95,375
182,100
$0
15,700
59,850
95,350
182,100
$22,000
89,450
190,750
364,200
462,500
$11,000
44,725
95,375
182,100
231,250
$15,700
59,850
95,350
182,100
231,250
$0
22,000
89,450
190,750
364,200
$0
11,000
44,725
95,375
182,100
$0
15,700
59,850
95,350
182,100
10%
$1,100.00 + 12%
5,147.00 + 22%
16,290.00 + 24%
37,104.00 + 32%
10%
$2,200.00 + 12%
10,294.00 + 22%
32,580.00 + 24%
74,208.00 + 32%
10%
$1,100.00 + 12%
5,147.00 + 22%
16,290.00 + 24%
37,104.00 + 32%
10%
$1,570.00 + 12%
6,868.00 + 22%
14,678.00 + 24%
35,498.00 + 32%
462,500
693,750
462,500
105,664.00 + 35%
693,750
186,601.50 + 37%
231,250
578,125
231,250
578,125
52,832.00 + 35%
174,238.25 + 37%
578,125
231,250
346,875
346,875
231,250
346,875
52,832.00 + 35%
93,300.75 + 37%
231,250
578,100
578,100
231,250
578,100
51,226.00 + 35%
172,623.50 + 37%
110
Page 111 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Index to Instructions
A
ABLE account 88, 99
Additional Medicare Tax 99
Address change 12
Adjusted gross income 31
Adoption credit 103
Adoption taxpayer identification number 20
Aliens 8
Alimony paid 91
Alimony received 85
Alternative minimum tax 97
Amended return 80
Amount you owe 61-63
Annuities 27-30
Archer MSAs 87, 99, 100
Artists 90
Attachments to the return 64
Awards 87
B
Bankruptcy cases, chapter 11 23
Bequests 89
Blindness 16, 34
Business income or loss 85
C
Canceled debt 87
Capital gain distributions 31
Capital gain or loss 31
Child and dependent care expenses, credit
for 102
Child custody 20
Child support 89
Child tax credits 17, 58
Child's requirement to file 9, 10
Community property states 23
Contributions to reduce debt held by the
public 79
Corrective distributions 25
D
Daycare center expenses 102
Death of a taxpayer 12
Death of spouse 12
Dependent care benefits 24
Dependents 17
Standard deduction 34
Direct deposit of refund 59, 60
Disability expenses 88
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice 107
Dividends:
Nondividend distributions 26
Ordinary dividends 26
Qualified dividends 25, 37
Divorced parents 20
Dual-status aliens 8, 13
E
Earned income credit (EIC) 39
Combat pay, nontaxable 41
Education:
Credits 58, 102
Expenses 58, 102
Recapture of education credits 33
Savings accounts 89, 99
Educator expenses 89
Elderly persons:
Credit for 103
Standard deduction 34
Electric vehicles 103
Electronic filing (e-file) 7, 59, 61, 63, 64
Estimated tax 38, 62, 79
Excess deferrals 24
Excess social security and tier 1 RRTA tax
withheld 104
Extension of time to file 8, 104
F
Filing requirements 11
Filing status, which box to check 13-15
Foreign accounts and trusts 23
Foreign tax credit 102
Foreign-source income 23
Form W-2 25
Free tax help 80
G
Gambling 87
General business credit 103
Gifts 89
Golden parachute payments 100
H
Head of household 14
Health insurance deduction, self-employed 90
Health insurance premiums, credit for 104
Health savings accounts 87, 90, 99, 100
Help, tax 80
Homebuyer credit, first-time 99
Household employment taxes 99
How to comment on forms 107
How to get tax help 80
I
Identity Protection PIN 64
Identity theft 79
Income 23-87
Income tax withholding (federal) 38, 79
Individual retirement arrangements (IRAs)
Contributions to 91, 93
Credit for contributions to 102
Distributions from 26
Nondeductible contributions to 26, 91-93
Individual taxpayer identification numbers 13
Injured spouse 58
Innocent spouse relief 78
Installment payments 62
Interest income
Tax-exempt 25
Taxable 25
Interest on taxes 82
Investment income, tax on 99
Itemized deductions or standard
deduction 31-34
ITINs for aliens 13
J
Jury duty pay 87
L
Life insurance 89
Line instructions for Forms 1040 and
1040-SR 64
Living abroad, U.S. citizens and resident
aliens 8, 23
Long-term care insurance 90
Lump-sum distributions 30
M
Market discount on bonds 25
Married persons:
Filing joint returns 13
Filing separate returns 14
Living apart 15
Medical insurance premiums, credit for 104
Medicare tax, additional 99
Mortgage interest credit 103
Moving expenses 90
Multiple support agreement 21
N
Name change 12
Net Investment Income Tax 99
Net operating loss 87
Nonresident aliens 8, 13
O
Offsets 58
Other income 87
Other taxes 100
P
Parents, divorced or separated 20
Pay taxes electronically 61
Payments 38-104
Penalty
Early withdrawal of savings 91
Estimated tax 62, 63
Others (including late filing and late
payment) 82
Penalty on early withdrawal of savings 91
Pensions and annuities 27-30
Premium tax credit 104
Presidential election $3 check-off 13
Private delivery services 9
Prizes 87
Public debt, gift to reduce the 79
Q
Qualified business income deduction 33
Qualified dividends 25, 37
Qualified dividends and capital gain tax
worksheet 37
Qualified retirement plans, deduction for 90
Qualified tuition program earnings 89, 99
R
Railroad retirement benefits:
Treated as a pension 27
Treated as social security 30
Records, how long to keep 79
Refund 58-60
Refund information 84
Refund offset 58
Refunds, credits, or offsets of state and local
income taxes 85
Reservists, expenses of 90
111
Page 112 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Resident aliens 8
Residential energy efficient property credit 103
Retirement plan deduction, self-employed 90
Retirement savings contributions credit 102
Rollovers 26, 30
Roth IRAs 26, 91
Rounding off to whole dollars 23
S
Saver's credit 102
Self-employment tax:
Deduction for part of 90
Separated parents 20
Signing your return 63
Single person 13
Social security and equivalent railroad
retirement benefits 30-32
Social security number 12, 21
Standard deduction or itemized
deductions 31-34
State and local income taxes, taxable refunds,
credits, or offsets of 85
Statutory employees 25
Student loan interest deduction 95
Expenses 94
Surviving spouse, qualifying 15
T
Tax and credits 31-100
Figured by the IRS 33, 42
Other taxes:
Alternative minimum tax 97
IRAs and other tax-favored accounts 99
Lump-sum distributions 30
Recapture 100
Tax computation worksheet 77
Tax Counseling for the Elderly (TCE) 7
Tax help 80
Tax rate schedules 110
Tax table 65-76
Tax Topics 105
Taxpayer Advocate Service (TAS) 4
Third party designee 63
Tip income 97
Tuition program earnings 89, 99
U
Unemployment compensation 87
V
Volunteer Income Tax Assistance Program
(VITA) 7
W
Wages 23
What if you can't pay? 62
What's new 6
When and where should you file? 8
Who must file 9, 10
Who should file 8
Winnings, prizes, gambling, and lotteries (other
income) 87
Withholding, federal income tax 38, 79
112
Page 113 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Your Rights
as a Taxpayer
Learn more at IRS.gov/TaxpayerRights
The Taxpayer Bill of Rights
1. The Right to Be Informed
Taxpayers have the right to know what they need to do to
comply with the tax laws. They are entitled to clear
explanations of the laws and IRS procedures in all tax forms,
instructions, publications, notices, and correspondence. They
have the right to be informed of IRS decisions about their tax
accounts and to receive clear explanations of the outcomes.
2. The Right to Quality Service
Taxpayers have the right to receive prompt, courteous, and
professional assistance in their dealings with the IRS, to be
spoken to in a way they can easily understand, to receive clear
and easily understandable communications from the IRS, and
to speak to a supervisor about inadequate service.
3. The Right to Pay No More than the
Correct Amount of Tax
Taxpayers have the right to pay only the amount of tax legally
due, including interest and penalties, and to have the IRS
apply all tax payments properly.
4. The Right to Challenge the IRS’s Position
and Be Heard
Taxpayers have the right to raise objections and provide
additional documentation in response to formal IRS actions or
proposed actions, to expect that the IRS will consider their
timely objections and documentation promptly and fairly, and
to receive a response if the IRS does not agree with their
position.
5. The Right to Appeal an IRS Decision in an
Independent Forum
Taxpayers are entitled to a fair and impartial administrative
appeal of most IRS decisions, including many penalties, and
have the right to receive a written response regarding the IRS
Independent Ofce of Appeals’ decision. Taxpayers generally
have the right to take their cases to court.
6. The Right to Finality
Taxpayers have the right to know the maximum amount of
time they have to challenge the IRS’s position as well as the
maximum amount of time the IRS has to audit a particular tax
year or collect a tax debt. Taxpayers have the right to know
when the IRS has nished an audit.
7. The Right to Privacy
Taxpayers have the right to expect that any IRS inquiry,
examination, or enforcement action will comply with the law
and be no more intrusive than necessary, and will respect all
due process rights, including search and seizure protections,
and will provide, where applicable, a collection due process
hearing.
8. The Right to Confidentiality
Taxpayers have the right to expect that any information they
provide to the IRS will not be disclosed unless authorized by
the taxpayer or by law. Taxpayers have the right to expect
appropriate action will be taken against employees, return
preparers, and others who wrongfully use or disclose taxpayer
return information.
9. The Right to Retain Representation
Taxpayers have the right to retain an authorized representative
of their choice to represent them in their dealings with the
IRS. Taxpayers have the right to seek assistance from a Low
Income Taxpayer Clinic if they cannot afford representation.
10. The Right to a Fair and Just Tax System
Taxpayers have the right to expect the tax system to consider
facts and circumstances that might affect their underlying
liabilities, ability to pay, or ability to provide information timely.
Taxpayers have the right to receive assistance from the
Taxpayer Advocate Service if they are experiencing nancial
difculty or if the IRS has not resolved their tax issues properly
and timely through its normal channels.
113
Page 114 of 114 Fileid: … ions/i1040/2023/a/xml/cycle08/source 13:55 - 27-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Where Do You
File?
Mail your return to the address shown
below that applies to you. If you want to use
a private delivery service, see Private
Delivery Services under Filing
Requirements, earlier.
TIP
Envelopes without enough postage will be
returned to you by the post office. Your
envelope may need additional postage if it
contains more than five pages or is
oversized (for example, it is over
1
/4″ thick).
Also include your complete return address.
THEN use this address if you:
IF you live in...
Are requesting a refund or
are not enclosing a check or
money order...
Are enclosing a check or
money order...
Alabama, Georgia, North Carolina, South Carolina,
Tennessee
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Alaska, California, Colorado, Hawaii, Idaho, Kansas,
Michigan, Montana, Nebraska, Nevada, North Dakota,
Ohio, Oregon, South Dakota, Utah, Washington, Wyoming
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Arizona, New Mexico
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Arkansas, Oklahoma
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Connecticut, Delaware, District of Columbia, Illinois,
Indiana, Iowa, Kentucky, Maine, Maryland,
Massachusetts, Minnesota, Missouri, New Hampshire,
New Jersey, New York, Rhode Island, Vermont, Virginia,
West Virginia, Wisconsin
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Florida, Louisiana, Mississippi, Texas
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Pennsylvania
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
A foreign country, U.S. territory*, or use an APO or FPO
address, or file Form 2555 or 4563, or are a dual-status
alien
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.
114
