Taxes

Tax Tips for Individuals

The tax code provides a variety of tax incentives for families who are paying higher education costs or are repaying student loans. You may be able to claim an American Opportunity Credit or Lifetime Learning Credit for the qualified tuition and related expenses of the students in your family who are enrolled in eligible educational institutions.

► Check Withholding to Avoid a Tax Surprise

If you owed tax last year or received a large refund you may want to adjust your tax withholding. Owing tax at the end of the year could result in penalties being assessed.

► 5 Tips For Early Preparation

The IRS highly encourages individuals to begin their tax preparation early in order to avaoid potential delays when waiting for your tax refounds. Those who do file early receive the benefit of a faster refound.

► Amended Returns

If you discover an error after your tax return has been filed, you may need to amend your return.

► Ayuda en Espanol

If you need federal tax information, the IRS provides free Spanish language products and services. Pages on the IRS.gov, tax topics, refund information, tax publications and toll-free telephone assistance are all available in Spanish.

► Filing an Extension

If you can not meet the April 15 deadline to file your tax return, you can get an automatic extension of six months to file from the IRS. The extension will give you extra time to send the paperwork to the IRS, but it does not extend the time you have to pay any tax due. You will owe interest on any amounts not paid by the April deadline, plus a late payment penalty if you have paid less than 90 percent of your total tax by that date.

► Car Donations

The IRS reminds taxpayers that specific rules apply for taking a tax deduction for donating cars to charities.

► Charitable Contributions

When preparing to file your federal tax return, remember to consider your contributions to charitable organizations. Your donations can add to a sizable tax deduction if you itemize on IRS Form 1040, Schedule A.

► Plug-In Electric Vehicles (PEVs)

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.

► Earned Income Tax Credit for Certain Workers

Millions of Americans forgo critical tax relief each year by failing to claim the Earned Income Tax Credit (EITC), a federal tax credit for individuals who work but do not earn high incomes. Taxpayers who qualify and claim the credit could pay less federal tax, pay no tax or even get a tax refund.

► Refinancing Your Home

Taxpayers who refinanced their homes may be eligible to deduct some costs associated with their loans.

► Credit for the Elderly or Disabled

According to the IRS, You may be able to take the Credit for the Elderly or the Disabled if you were age 65 or older at the end of last year, or if you are retired on permanent and total disability.

► Selling Your Home

If you sold your main home, you may be able to exclude up to $250,000 of gain ($500,000 for married taxpayers filing jointly) from your federal tax return.

► Foreign Income

With more and more United States citizens earning money from foreign sources, the IRS reminds people that they must report all such income on their tax return, unless it is exempt under federal law. U.S. citizens are taxed on their worldwide income.

► Deductible Taxes

Did you know that you may be able to deduct certain taxes on your federal income tax return? The IRS states that you can do so if you file Form 1040 and itemize deductions on Schedule A. Deductions decrease the amount of income subject to taxation.

► Gift Giving

If you gave one individual gifts valued at more than $15,000, it is necessary to report the total gift to the Internal Revenue Service. You may even have to pay tax on the gift.

► Marriage or Divorce

Newlyweds and the recently divorced should verify that the names on their tax returns match those registered with the Social Security Administration (SSA). A mismatch between a name on the tax return and a Social Security number (SSN) could unexpectedly increase a tax bill or reduce the size of any refund.

► Affordable Care Act

The individual shared responsibility provision requires that you and each member of your family have qualifying health insurance, a health coverage exemption, or make a payment when you file. If you, your spouse and dependents had health insurance coverage all year, you will indicate this by simply checking a box on your tax return.

► Filing Deadline and Payment Options

If you are trying to beat the tax deadline, there are several options for last-minute help. If you need a form or publication, you can download copies from the IRS Forms page under Tax Tools on our website. If you find you need more time to finish your return, you can get a six month extension of time to file using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Finally, you have trouble paying your tax bill, the IRS has several payment options available.

► Refund, Where’s My Refund?

Are you expecting a tax refund from the Internal Revenue Service this year? If you file a complete and accurate paper tax return, your refund should be issued in about six to eight weeks from the date the IRS receives your return. If you file your return electronically, your refund should be issued in about half the time it would take had you filed a paper return.

► Ten Ways to Avoid Problems at Tax Time

Looking for ways to avoid the last-minute rush for doing your taxes? The IRS offers these tips. Are the tips missing?

► The Tax Advocate Service, Provided by the IRS

Have you tried to resolve a tax problem with the IRS but are still experiencing delays? Are you facing what you consider to be an economic burden or hardship due to IRS collection or other actions? If so, you can seek the assistance of the Taxpayer Advocate Service.

► Tips and Taxes

Do you work at a hair salon, barber shop, casino, golf course, hotel or restaurant or drive a taxicab? The tip income you receive as an employee from those services is taxable income, as advised by the IRS.

Tax Tips for Businesses

► Organizational and Start Up Costs

Have you just started a new business? Did you know expenses incurred before a business begins operations are not allowed as current deductions?

► Business or Hobby?

A hobby is an activity for which you do not expect to make a profit. If you do not carry on your business or investment activity to make a profit, there is a limit on the deductions you can take.

► Business Eligibility for Schedule C-EZ

According to the IRS, Your business may have become eligible to use the abbreviated Schedule C-EZ instead of the longer Schedule C to report business profit and loss on your federal income tax return.

► Deductible Home Offices

Whether you are self-employed or an employee, if you use a portion of your home exclusively and regularly for business purposes, you may be able to take a home office deduction.

► Filing Deadline and Payment Options

If you are trying to beat the tax deadline, there are several options for last-minute help. If you need a form or publication, you can download copies from the IRS Forms page under Tax Tools on our website. If you find you need more time to finish your return, you can get a five or six month extension of time to file using Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns. Lastly, if you have trouble paying your tax bill, the IRS has several payment options available.

► Refund, Where’s My Refund?

Are you expecting a tax refund from the Internal Revenue Service this year? If you file a complete and accurate paper tax return, your refund should be issued in about six to eight weeks from the date IRS receives your return. If you file your return electronically, your refund should be issued in about half the time it would take had you filed a paper return.

► Your Appeal Rights

Are you in the middle of a disagreement with the IRS? One of the guaranteed rights for all taxpayers is the right to appeal. If you disagree with the IRS about the amount of your tax liability or about proposed collection actions, you have the right to ask the IRS Appeals Office to review your case.

► Information About IRS Notices

IRS notices may initially appearing intimidating, but many can be handled simply and painlessly.

► Charitable Contributions

When preparing to file your federal tax return, consider your contributions to charitable organizations. Your donations (up to 10% of taxable income) can add up to a sizable tax deduction for your corporation.

Tax Tips for Finance

► Tax Saving Techniques

Some generally recognized financial planning tools that may help you reduce your tax bill. What tools?

► Deducting Mortgage Interest

If you own a home, you can claim a deduction for the interest paid. To be deductible, the interest you pay must be on a loan secured by your main home or a second home. The loan can be a first or second mortgage, a home improvement loan, or a home equity loan.

► Capital Gains and Losses

Almost everything you own and use for personal purposes, pleasure or investment is a capital asset. The IRS states that when you sell a capital asset, such as stocks, the difference between the amount you sell it for and your basis, which is usually what you paid for it, is a capital gain or a capital loss. While you must report all capital gains, you may deduct only your capital losses on investment property, not personal property.

► Coverdell Savings Accounts

A Coverdell Education Savings Account (ESA) is a savings account created as an incentive to help parents and students save for education expenses.

► IRA Contributions

If you have not contributed funds to an Individual Retirement Arrangement (IRA) for the tax year, or if you have submitted less than the maximum allowed, there is still time to do so. You can contribute to either a traditional or Roth IRA until the April 15 due date for filing your tax return for last year, not including extensions.

► ROTH IRA Contributions

Confused about whether you can contribute to a Roth IRA? The IRS suggests checking these simple rules. What rules?

Tax Rates

If taxable income is over	But not over	The tax is
2021 Tax Rates Schedule X – Single
$0	$9,950	10% of the taxable amount
$9,950	$40,525	$995 plus 12% of the excess over $9,950
$40,525	$86,375	$4,664 plus 22% of the excess over $40,525
$86,375	$164,925	$14,751 plus 24% of the excess over $86,375
$164,925	$209,425	$33,603 plus 32% of the excess over $164,925
$209,425	$523,600	$47,843 plus 35% of the excess over $209,425
$523,600	no limit	$157,804.25 plus 37% of the excess over $523,600

If taxable income is over	But not over	The tax is
2021 Tax Rates Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)
$0	$19,900	10% of the taxable amount
$19,990	$81,050	$1,990 plus 12% of the excess over $19,990
$81,050	$172,750	$9,328 plus 22% of the excess over $81,050
$172,750	$329,850	$29,502 plus 24% of the excess over $172,750
$329,850	$418,850	$67,206 plus 32% of the excess over $329,850
$418,850	$628,300	$95,686 plus 35% of the excess over $418,850
$628,300	no limit	$168,993.50 plus 37% of the excess over $628,300

If taxable income is over	But not over	The tax is
2021 Tax Rates Schedule Y-2 – Married Filing Separately
$0	$9,950	10% of the taxable amount
$9,950	$40,525	$995 plus 12% of the excess over $9,950
$40,525	$86,375	$4,664 plus 22% of the excess over $40,525
$86,375	$164,925	$14,751 plus 24% of the excess over $86,375
$164,925	$209,425	$33,603 plus 32% of the excess over $164,925
$209,425	$314,150	$47,843 plus 35% of the excess over $209,425
$314,150	no limit	$84,496.75 plus 37% of the excess over $314,150

If taxable income is over	But not over	The tax is
2021 Tax Rates Schedule Z – Head of Household
$0	$14,200	10% of the taxable amount
$14,200	$54,200	$1,420 plus 12% of the excess over $14,200
$54,200	$86,350	$6,220 plus 22% of the excess over $54,200
$86,350	$164,900	$13,293 plus 24% of the excess over $86,350
$164,900	$209,400	$32,145 plus 32% of the excess over $164,900
$209,400	$523,600	$46,385 plus 35% of the excess over $209,400
$523,600	no limit	$156,355 plus 37% of the excess over $523,600

If taxable income is over	But not over	The tax is
2021 Tax Rates Estates & Trusts
$0	$2,650	10% of the taxable income
$2,650	$9,550	$265 plus 24% of the excess over $2,650
$9,550	$13,050	$1,921 plus 35% of the excess over $9,550
$13,050	no limit	$3,146 plus 37% of the excess over $13,050

Social Security 2021 Tax Rates
Base Salary	$142,800
Social Security Tax Rate	6.20%
Maximum Social Security Tax	$8,853.60
Medicare Base Salary	unlimited
Medicare Tax Rate	1.45%

Additional Medicare 2021 Tax Rates
Additional Medicare Tax	0.90%
Filing status	Compensation over
Married filing jointly	$250,000
Married filing separate	$125,000
Single	$200,000
Head of household (with qualifying person)	$200,000
Qualifying widow(er) with dependent child	$200,000

Education 2021 Credit and Deduction Limits
American Opportunity Tax Credit (Hope)	$2,500
Lifetime Learning Credit	$2,000
Student Loan Interest Deduction	$2,500
Coverdell Education Savings Contribution	$2,000

Miscellaneous 2021 Tax Rates
Standard Deduction:
Married filing jointly or Qualifying Widow(er)	$25,100
Head of household	$18,800
Single or Married filling separately	$12,550
Business Equipment Expense Deduction	$1,050,000
Prior-year safe harbor for estimated taxes of higher-income	110% of your 2020 tax liability
Standard mileage rate for business driving	56 cents
Standard mileage rate for medical/moving driving	16 cents
Standard mileage rate for charitable driving	14 cents
Child Tax Credit	$2,000 per qualifying child
Maximum capital gains tax rate for taxpayers with adjusted net capital gain up to $80,800 for joint filers and surviving spouses, $54,100 for heads of household, $40,400 for single filers, $40,400 for married taxpayers filing separately, and $2,700 for estates and trusts	0%
Maximum capital gains tax rate for taxpayers with adjusted net capital gain over the amount subject to the 0% rate, and up to $501,600 for joint filers and surviving spouses, $473,750 for heads of household, $445,850 for single filers, $250,800 for married taxpayers filing separately, and $13,250 for estates and trusts	15%
Maximum capital gains tax rate for taxpayers with adjusted net capital gain over $501,600 for joint filers and surviving spouses, $473,750 for heads of household, $445,850 for single filers, $250,800 for married taxpayers filing separately, and $13,250 for estates and trusts	20%
Long-term gain attributable to certain depreciation recapture	25%
Capital gains tax rate on collectibles and qualified small business stock	28%
Maximum contribution for Traditional/Roth IRA	$6,000 if under age 50 $7,000 if 50 or older
Maximum employee contribution to SIMPLE IRA	$13,500 if under age 50 $16,500 if 50 or older
Maximum Contribution to SEP IRA	25% of compensation up to $58,000
401(k) maximum employee contribution limit	$19,500 if under age 50 $26,000 if 50 or older
Self-employed health insurance deduction	100%
Estate tax exemption	$11,700,000
Annual Exclusion for Gifts	$15,000
Foreign Earned Income Exclusion	$108,700

If taxable income is over	But not over	The tax is
2020 Tax Rates Schedule X – Single
$0	$9,875	10% of the taxable amount
$9,875	$40,125	$987.50 plus 12% of the excess over $9,875
$40,125	$85,525	$4,617.50 plus 22% of the excess over $40,125
$85,525	$163,300	$14,605.50 plus 24% of the excess over $85,525
$163,300	$207,350	$33,271.50 plus 32% of the excess over $163,300
$207,350	$518,400	$47,367.50 plus 35% of the excess over $207,350
$518,400	no limit	$156,235.00 plus 37% of the excess over $518,400

If taxable income is over	But not over	The tax is
2020 Tax Rates Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)
$0	$19,750	10% of the taxable amount
$19,750	$80,250	$1,975.00 plus 12% of the excess over $19,750
$80,250	$171,050	$9,235.00 plus 22% of the excess over $80,250
$171,050	$326,600	$29,211.00 plus 24% of the excess over $171,050
$326,600	$414,700	$66,543.00 plus 32% of the excess over $326,600
$414,700	$622,050	$94,735.00 plus 35% of the excess over $414,700
$622,050	no limit	$167,307.50 plus 37% of the excess over $622,050

If taxable income is over	But not over	The tax is
2020 Tax Rates Schedule Y-2 – Married Filing Separately
$0	$9,875	10% of the taxable amount
$9,875	$40,125	$987.50 plus 12% of the excess over $9,875
$40,125	$85,525	$4,617.50 plus 22% of the excess over $40,125
$85,525	$163,300	$14,605.50 plus 24% of the excess over $85,525
$163,300	$207,350	$33,271.50 plus 32% of the excess over $163,300
$207,350	$311,025	$47,367.50 plus 35% of the excess over $207,350
$311,025	no limit	$83,653.75 plus 37% of the excess over $311,025

If taxable income is over	But not over	The tax is
2020 Tax Rates Schedule Z – Head of Household
$0	$14,100	10% of the taxable amount
$14,100	$53,700	$1,410.00 plus 12% of the excess over $14,100
$53,700	$85,500	$6,162.00 plus 22% of the excess over $53,700
$85,500	$163,300	$13,158.00 plus 24% of the excess over $85,500
$163,300	$207,350	$31,830.00 plus 32% of the excess over $163,300
$207,350	$518,400	$45,926.00 plus 35% of the excess over $207,350
$518,400	no limit	$154,793.50 plus 37% of the excess over $518,400

If taxable income is over	But not over	The tax is
2020 Tax Rates Estates & Trusts
$0	$2,600	10% of the taxable income
$2,600	$9,450	$260.00 plus 24% of the excess over $2,600
$9,450	$12,950	$1,904.00 plus 35% of the excess over $9,450
$12,950	no limit	$3,129.00 plus 37% of the excess over $12,950

Social Security 2020 Tax Rates
Base Salary	$137,700
Social Security Tax Rate	6.20%
Maximum Social Security Tax	$8,537.40
Medicare Base Salary	unlimited
Medicare Tax Rate	1.45%

Additional Medicare 2020 Tax Rates
Additional Medicare Tax	0.90%
Filing status	Compensation over
Married filing jointly	$250,000
Married filing separate	$125,000
Single	$200,000
Head of household (with qualifying person)	$200,000
Qualifying widow(er) with dependent child	$200,000

Education 2020 Credit and Deduction Limits
American Opportunity Tax Credit (Hope)	$2,500
Lifetime Learning Credit	$2,000
Student Loan Interest Deduction	$2,500
Coverdell Education Savings Contribution	$2,000

Miscellaneous 2020 Tax Rates
Standard Deduction:
Married filing jointly or Qualifying Widow(er)	$24,800
Head of household	$18,650
Single or Married filling separately	$12,400
Business Equipment Expense Deduction	$1,040,000
Prior-year safe harbor for estimated taxes of higher-income	110% of your 2019 tax liability
Standard mileage rate for business driving	57.5 cents
Standard mileage rate for medical/moving driving	17 cents
Standard mileage rate for charitable driving	14 cents
Child Tax Credit	$2,000 per qualifying child
Maximum capital gains tax rate for taxpayers with adjusted net capital gain up to $80,000 for joint filers and surviving spouses, $53,600 for heads of household, $40,000 for single filers, $40,000 for married taxpayers filing separately, and $2,650 for estates and trusts	0%
Maximum capital gains tax rate for taxpayers with adjusted net capital gain over the amount subject to the 0% rate, and up to $496,600 for joint filers and surviving spouses, $469,050 for heads of household, $441,450 for single filers, $248,300 for married taxpayers filing separately, and $13,150 for estates and trusts	15%
Maximum capital gains tax rate for taxpayers with adjusted net capital gain over $496,600 for joint filers and surviving spouses, $469,050 for heads of household, $441,450 for single filers, $248,300 for married taxpayers filing separately, and $13,150 for estates and trusts	20%
Capital gains tax rate for unrecaptured Sec. 1250 gains	25%
Capital gains tax rate on collectibles and qualified small business stock	28%
Maximum contribution for Traditional/Roth IRA	$6,000 if under age 50 $7,000 if 50 or older
Maximum employee contribution to SIMPLE IRA	$13,500 if under age 50 $16,500 if 50 or older
Maximum Contribution to SEP IRA	25% of compensation up to $57,000
401(k) maximum employee contribution limit	$19,500 if under age 50 $26,000 if 50 or older
Self-employed health insurance deduction	100%
Estate tax exemption	$11,580,000
Annual Exclusion for Gifts	$15,000
Foreign Earned Income Exclusion	$107,600

If taxable income is over	But not over	The tax is
2019 Tax Rates Schedule X – Single
$0	$9,700	10% of the taxable amount
$9,700	$39,475	$970.00 plus 12% of the excess over $9,700
$39,475	$84,200	$4,543.00 plus 22% of the excess over $39,475
$84,200	$160,725	$14,382.50 plus 24% of the excess over $84,200
$160,725	$204,100	$32,748.50 plus 32% of the excess over $160,725
$204,100	$510,300	$46,628.50 plus 35% of the excess over $204,100
$510,300	no limit	$153,798.50 plus 37% of the excess over $510,300

If taxable income is over	But not over	The tax is
2019 Tax Rates Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)
$0	$19,400	10% of the taxable amount
$19,400	$78,950	$1,940.00 plus 12% of the excess over $19,400
$78,950	$168,400	$9,086.00 plus 22% of the excess over $78,950
$168,400	$321,450	$28,765.00 plus 24% of the excess over $168,400
$321,450	$408,200	$65,497.00 plus 32% of the excess over $321,450
$408,200	$612,350	$164,709.50 plus 35% of the excess over $408,200
$612,350	no limit	$153,798.50 plus 37% of the excess over $612,350

If taxable income is over	But not over	The tax is
2019 Tax Rates Schedule Y-2 – Married Filing Separately
$0	$9,700	10% of the taxable amount
$9,700	$39,475	$970.00 plus 12% of the excess over $9,700
$39,475	$84,200	$4,543.00 plus 22% of the excess over $39,475
$84,200	$160,725	$14,382.50 plus 24% of the excess over $84,200
$160,725	$204,100	$32,748.50 plus 32% of the excess over $160,725
$204,100	$306,175	$46,628.50 plus 35% of the excess over $204,100
$306,175	no limit	$82,354.75 plus 37% of the excess over $306,175

If taxable income is over	But not over	The tax is
2019 Tax Rates Schedule Z – Head of Household
$0	$13,850	10% of the taxable amount
$13,850	$52,850	$1,385.00 plus 12% of the excess over $13,850
$52,850	$84,200	$6,065.00 plus 22% of the excess over $52,850
$84,200	$160,700	$12,962.00 plus 24% of the excess over $84,200
$160,700	$204,100	$31,322.00 plus 32% of the excess over $160,700
$204,100	$510,300	$45,210.00 plus 35% of the excess over $204,100
$510,300	no limit	$152,380.00 plus 37% of the excess over $510,300

If taxable income is over	But not over	The tax is
2019 Tax Rates Estates & Trusts
$0	$2,600	10% of the taxable income
$2,600	$9,300	$260.00 plus 24% of the excess over $2,600
$9,300	$12,750	$1,868.00 plus 35% of the excess over $9,300
$12,750	no limit	$3,075.50 plus 37% of the excess over $12,750

Social Security 2019 Tax Rates
Base Salary	$132,900
Social Security Tax Rate	6.20%
Maximum Social Security Tax	$8,239.80
Medicare Base Salary	unlimited
Medicare Tax Rate	1.45%

Additional Medicare 2019 Tax Rates
Additional Medicare Tax	0.90%
Filing status	Compensation over
Married filing jointly	$250,000
Married filing separate	$125,000
Single	$200,000
Head of household (with qualifying person)	$200,000
Qualifying widow(er) with dependent child	$200,000

Education 2019 Credit and Deduction Limits
American Opportunity Tax Credit (Hope)	$2,500
Lifetime Learning Credit	$2,000
Student Loan Interest Deduction	$2,500
Coverdell Education Savings Contribution	$2,000

Miscellaneous 2019 Tax Rates
Standard Deduction:
Married filing jointly or Qualifying Widow(er)	$24,400
Head of household	$18,350
Single or Married filling separately	$12,200
Business Equipment Expense Deduction	$1,020,000
Prior-year safe harbor for estimated taxes of higher-income	110% of your 2018 tax liability
Standard mileage rate for business driving	58 cents
Standard mileage rate for medical/moving driving	20 cents
Standard mileage rate for charitable driving	14 cents
Child Tax Credit	$2,000 per qualifying child
Maximum capital gains tax rate for taxpayers with adjusted net capital gain up to $78,750 for joint filers and surviving spouses, $52,750 for heads of household, $39,375 for single filers, $39,375 for married taxpayers filing separately, and $2,650 for estates and trusts	0%
Maximum capital gains tax rate for taxpayers with adjusted net capital gain over the amount subject to the 0% rate, and up to $488,850 for joint filers and surviving spouses, $461,700 for heads of household, $434,550 for single filers, $244,425 for married taxpayers filing separately, and $12,950 for estates and trusts	15%
Maximum capital gains tax rate for taxpayers with adjusted net capital gain over $488,850 for joint filers and surviving spouses, $461,700 for heads of household, $434,550 for single filers, $244,425 for married taxpayers filing separately, and $12,950 for estates and trusts	20%
Capital gains tax rate for unrecaptured Sec. 1250 gains	25%
Capital gains tax rate on collectibles and qualified small business stock	28%
Maximum contribution for Traditional/Roth IRA	$6,000 if under age 50 $7,000 if 50 or older
Maximum employee contribution to SIMPLE IRA	$13,000 if under age 50 $16,000 if 50 or older
Maximum Contribution to SEP IRA	25% of compensation up to $55,000
401(k) maximum employee contribution limit	$19,000 if under age 50 $25,000 if 50 or older
Self-employed health insurance deduction	100%
Estate tax exemption	$11,400,000
Annual Exclusion for Gifts	$15,000
Foreign Earned Income Exclusion	$105,900

If taxable income is over	But not over	The tax is
2018 Tax Rates Schedule X – Single
$0	$9,525	10% of the taxable amount
$9,525	$38,700	$952.50 plus 12% of the excess over $9,525
$38,700	$82,500	$4,453.50 plus 22% of the excess over $38,700
$82,500	$157,500	$14,089.50 plus 24% of the excess over $82,500
$157,500	$200,000	$32,089.50 plus 32% of the excess over $157,500
$200,000	$500,000	$45,689.50 plus 35% of the excess over $200,000
Over $500,000	no limit	$150,689.50 plus 37% of the excess over $500,000

If taxable income is over	But not over	The tax is
2018 Tax Rates Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)
$0	$19,050	10% of the taxable amount
$19,050	$77,400	$1,905 plus 12% of the excess over $19,050
$77,400	$165,000	$8,907 plus 22% of the excess over $77,400
$165,000	$315,000	$28,179 plus 24% of the excess over $165,000
$315,000	$400,000	$64,179 plus 32% of the excess over $315,000
$400,000	$600,000	$91,379 plus 35% of the excess over $400,000
$600,000	no limit	$161,379 plus 37% of the excess over $600,000

If taxable income is over	But not over	The tax is
2018 Tax Rates Schedule Y-2 – Married Filing Separately
$0	$9,525	10% of the taxable amount
$9,525	$38,700	$952.50 plus 12% of the excess over $9,525
$38,700	$82,500	$4,453.50 plus 22% of the excess over $38,700
$82,500	$157,500	$14,089.50 plus 24% of the excess over $82,500
$157,500	$200,000	$32,089.50 plus 32% of the excess over $157,500
$200,000	$300,000	$45,689.50 plus 35% of the excess over $200,000
Over $300,000	no limit	$80,689.50 plus 37% of the excess over $300,000

If taxable income is over	But not over	The tax is
2018 Tax Rates Schedule Z – Head of Household
$0	$13,600	10% of the taxable amount
$13,600	$51,800	$1,360 plus 12% of the excess over $13,600
$51,800	$82,500	$5,944 plus 22% of the excess over $51,800
$82,500	$157,500	$12,698 plus 24% of the excess over $82,500
$157,500	$200,000	$30,698 plus 32% of the excess over $157,500
$200,000	$500,000	$44,298 plus 35% of the excess over $200,000
$500,000	no limit	$149,298 plus 37% of the excess over $500,000

If taxable income is over	But not over	The tax is
2018 Tax Rates Estates & Trusts
$0	$2,550	10% of the taxable income
$2,550	$9,150	$255 plus 24% of the excess over $2,550
$9,150	$12,500	$1,839 plus 35% of the excess over $9,150
$12,500	no limit	$3,011.50 plus 37% of the excess over $12,500

Social Security 2018 Tax Rates
Base Salary	$128,400
Social Security Tax Rate	6.2%
Maximum Social Security Tax	$7,960.80
Medicare Base Salary	unlimited
Medicare Tax Rate	1.45%

Additional Medicare 2018 Tax Rates
Additional Medicare Tax	0.9%
Filing status	Compensation over
Married filing jointly	$250,000
Married filing separate	$125,000
Single	$200,000
Head of household (with qualifying person)	$200,000
Qualifying widow(er) with dependent child	$200,000

Education 2018 Credit and Deduction Limits
American Opportunity Tax Credit (Hope)	$2,500
Lifetime Learning Credit	$2,000
Student Loan Interest Deduction	$2,500
Coverdell Education Savings Contribution	$2,000

Miscellaneous 2018 Tax Rates
Standard Deduction:
Married filing jointly or Qualifying Widow(er)	$24,000
Head of household	$18,000
Single or Married filling separately	$12,000
Business Equipment Expense Deduction	$1,000,000
Prior-year safe harbor for estimated taxes of higher-income	110% of your 2017 tax liability
Standard mileage rate for business driving	54.5 cents
Standard mileage rate for medical/moving driving	18 cents
Standard mileage rate for charitable driving	14 cents
Child Tax Credit	$2,000 per qualifying child
Maximum capital gains tax rate for taxpayers with adjusted net capital gain up to $77,200 for joint filers and surviving spouses, $51,700 for heads of household, $38,600 for single filers, $38,600 for married taxpayers filing separately, and $2,600 for estates and trusts	0%
Maximum capital gains tax rate for taxpayers with adjusted net capital gain over the amount subject to the 0% rate, and up to $479,000 for joint filers and surviving spouses, $452,400 for heads of household, $425,800 for single filers, $239,500 for married taxpayers filing separately, and $12,700 for estates and trusts	15%
Maximum capital gains tax rate for taxpayers with adjusted net capital gain over $479,000 for joint filers and surviving spouses, $452,400 for heads of household, $425,800 for single filers, $239,500 for married taxpayers filing separately, and $12,700 for estates and trusts	20%
Capital gains tax rate for unrecaptured Sec. 1250 gains	25%
Capital gains tax rate on collectibles and qualified small business stock	28%
Maximum contribution for Traditional/Roth IRA	$5,500 if under age 50 $6,500 if 50 or older
Maximum employee contribution to SIMPLE IRA	$12,500 if under age 50 $15,500 if 50 or older
Maximum Contribution to SEP IRA	25% of compensation up to $55,000
401(k) maximum employee contribution limit	$18,500 if under age 50 $24,500 if 50 or older
Self-employed health insurance deduction	100%
Estate tax exemption	$11,180,000
Annual Exclusion for Gifts	$15,000
Foreign Earned Income Exclusion	$104,100

If taxable income is over	But not over	The tax is
2017 Tax Rates Schedule X – Single
$0	$9,325	10% of the taxable amount
$9,325	$37,950	$932.50 plus 15% of the excess over $9,325
$37,950	$91,900	$5,226.25 plus 25% of the excess over $37,950
$91,900	$191,650	$18,713.75 plus 28% of the excess over $91,900
$191,650	$416,700	$46,643.75 plus 33% of the excess over $191,650
$416,700	$418,400	$120,910.25 plus 35% of the excess over $416,700
Over $418,400	no limit	$121,505.25 plus 39.6% of the excess over $418,400

If taxable income is over	But not over	The tax is
2017 Tax Rates Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)
$0	$18,650	10% of the taxable amount
$18,650	$75,900	$1,865 plus 15% of the excess over $18,650
$75,900	$153,100	$10,452.50 plus 25% of the excess over $75,900
$153,100	$233,350	$29,752.50 plus 28% of the excess over $153,100
$233,350	$416,700	$52,222.50 plus 33% of the excess over $233,350
$416,700	$470,700	$112,728 plus 35% of the excess over $416,700
$470,700	no limit	$131,628 plus 39.6% of the excess over $470,700

If taxable income is over	But not over	The tax is
2017 Tax Rates Schedule Y-2 – Married Filing Separately
$0	$9,325	10% of the taxable amount
$9,325	$37,950	$932.50 plus 15% of the excess over $9,325
$37,950	$76,550	$5,226.25 plus 25% of the excess over $37,950
$76,550	$116,675	$14,876.25 plus 28% of the excess over $76,550
$116,675	$208,350	$26,111.25 plus 33% of the excess over $116,675
$208,350	$235,350	$56,364 plus 35% of the excess over $208,350
Over $235,350	no limit	$65,814 plus 39.6% of the excess over $235,350

If taxable income is over	But not over	The tax is
2017 Tax Rates Schedule Z – Head of Household
$0	$13,350	10% of the taxable amount
$13,350	$50,800	$1,335 plus 15% of the excess over $13,350
$50,800	$131,200	$6,952.50 plus 25% of the excess over $50,800
$131,200	$212,500	$27,052.50 plus 28% of the excess over $131,200
$212,500	$416,700	$49,816.50 plus 33% of the excess over $212,500
$416,700	$444,550	$117,202.50 plus 35% of the excess over $416,700
$444,550	no limit	$126,950 plus 39.6% of the excess over $444,550

If taxable income is over	But not over	The tax is
2017 Tax Rates Estates & Trusts
$0	$2,550	15% of the taxable income
$2,550	$6,000	$382.50 plus 25% of the excess over $2,550
$6,000	$9,150	$1,245 plus 28% of the excess over $6,000
$9,150	$12,500	$2,127 plus 33% of the excess over $9,150
$12,500	no limit	$3,232.50 plus 39.6% of the excess over $12,500

Social Security 2017 Tax Rates
Base Salary	$127,200
Social Security Tax Rate	6.2%
Maximum Social Security Tax	$7,886.40
Medicare Base Salary	unlimited
Medicare Tax Rate	1.45%

Additional Medicare 2017 Tax Rates
Additional Medicare Tax	0.9%
Filing status	Compensation over
Married filing jointly	$250,000
Married filing separate	$125,000
Single	$200,000
Head of household (with qualifying person)	$200,000
Qualifying widow(er) with dependent child	$200,000

Education 2017 Credit and Deduction Limits
American Opportunity Tax Credit (Hope)	$2,500
Lifetime Learning Credit	$2,000
Student Loan Interest Deduction	$2,500
Coverdell Education Savings Contribution	$2,000

Miscellaneous 2017 Tax Rates
Personal Exemption (Adjusted Gross Income below $156,900)	$4,050
Business Equipment Expense Deduction	$510,000
Prior-year safe harbor for estimated taxes of higher-income	110% of your 2016 tax liability
Standard mileage rate for business driving	53.5 cents
Standard mileage rate for medical/moving driving	17 cents
Standard mileage rate for charitable driving	14 cents
Child Tax Credit	$1,000 per qualifying child
Unearned income maximum for children before kiddie tax applies	$1,050
Maximum capital gains tax rate for taxpayers in the 10% or 15% bracket	0%
Maximum capital gains tax rate for taxpayers in the 25%, 28%, 33%, or 35% bracket	15%
Maximum capital gains tax rate for taxpayers in the 39.6% bracket	20%
Capital gains tax rate for unrecaptured Sec. 1250 gains	25%
Capital gains tax rate on collectibles and qualified small business stock	28%
Maximum contribution for Traditional/Roth IRA	$5,500 if under age 50 $6,500 if 50 or older
Maximum employee contribution to SIMPLE IRA	$12,500 if under age 50 $15,500 if 50 or older
Maximum Contribution to SEP IRA	25% of compensation up to $54,000
401(k) maximum employee contribution limit	$18,000 if under age 50 $24,000 if 50 or older
Self-employed health insurance deduction	100%
Estate tax exemption	$5,490,000
Annual Exclusion for Gifts	$14,000
Foreign Earned Income Exclusion	$102,100

Due Dates

Be aware that, in response to the COVID-19 pandemic, on March 17 the U.S. Treasury and IRS postponed some – but not all — of the April 15, 2021, due dates to May 17, 2021. It’s possible there could be additional extensions, so check with your tax advisor for the latest information.

April 12

Individuals need to report March tip income of $20 or more to employers (Form 4070).

April 15

Self-employed individuals need to pay the first installment of 2021 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

Individuals must file a 2020 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892) and pay any gift tax due.

Calendar-year corporations must file a 2020 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004), and pay any tax due.

Calendar-year corporations need to pay the first installment of 2021 estimated income taxes.

April 30

Employers must report income tax withholding and FICA taxes for first quarter 2021 (Form 941) and pay any tax due.

May 10

Individuals need to report April tip income of $20 or more to employers (Form 4070).

Employers must report income tax withholding and FICA taxes for first quarter 2021 (Form 941), if you deposited on time and in full all of the associated taxes due.

May 17

Individuals must file their 2020 income tax return (Form 1040 or Form 1040-SR) or file for an automatic extension (Form 4868) to Oct. 15, 2021, and pay any tax due. (See June 15 for an exception for certain taxpayers.)

Exempt organizations need to file a 2020 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and pay any tax due.

Small exempt organizations with gross receipts normally of $50,000 or less must file a 2020 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ.

June 10

Individuals need to report May tip income of $20 or more to employers (Form 4070).

June 15

Individuals must file a 2020 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868), and pay any tax and interest due if you live outside the United States.

Individuals need to pay the second installment of 2021 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

Calendar-year corporations must pay the second installment of 2021 estimated income taxes.

July 12

Individuals need to report June tip income of $20 or more to employers (Form 4070).

August 2

Employers must report income tax withholding and FICA taxes for second quarter 2021 (Form 941) and pay any tax due.

Employers need to file a 2020 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.

August 10

Individuals need to report July tip income of $20 or more to employers (Form 4070).

Employers must report income tax withholding and FICA taxes for second quarter 2021 (Form 941), if you deposited on time and in full all of the associated taxes due.

September 10

Individuals need to report August tip income of $20 or more to employers (Form 4070).

September 15

Individuals must pay the third installment of 2021 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

Calendar-year corporations need to pay the third installment of 2021 estimated income taxes.

Calendar-year S corporations must file a 2020 income tax return (Form 1120S) and pay any tax, interest and penalties due, if an automatic six-month extension was filed.

Calendar-year S corporations need to make 2020 contributions for certain employer-sponsored retirement plans, if an automatic six-month extension was filed.

Calendar-year partnerships must file a 2020 income tax return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed.

October 1

Trusts and estates need to file an income tax return for the 2020 calendar year (Form 1041) and pay any tax, interest and penalties due, if an automatic five-and-a-half month extension was filed.

Employers must establish a SIMPLE or a Safe-Harbor 401(k) plan for 2020 by this date, except in certain circumstances.

October 12

Individuals need to report September tip income of $20 or more to employers (Form 4070).

October 15

Individuals must file a 2020 income tax return (Form 1040 or Form 1040-SR) and pay any tax, interest and penalties due, if an automatic extension was filed.

Individuals must file a 2020 gift tax return (Form 709) and pay any tax, interest and penalties due, if an automatic six-month extension was filed.

Calendar-year C corporations need to file a 2020 income tax return (Form 1120) and pay any tax, interest and penalties due, if an automatic six-month extension was filed.

Calendar-year C corporations must make 2020 contributions for certain employer-sponsored retirement plans, if an automatic six-month extension was filed.

November 1

Employers need to report income tax withholding and FICA taxes for third quarter 2021 (Form 941) and pay any tax due.

November 10

Individuals must report October tip income of $20 or more to employers (Form 4070).

Employers need to report income tax withholding and FICA taxes for third quarter 2021 (Form 941), if you deposited on time and in full all of the associated taxes due.

November 15

Exempt organizations must file a 2020 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) and pay any tax, interest and penalties due, if a six-month extension was previously filed.

December 10

Individuals need to report November tip income of $20 or more to employers (Form 4070).

December 15

Calendar-year corporations must pay the fourth installment of 2021 estimated income taxes.

December 31

Employers need to establish a retirement plan for 2021 – generally other than a SIMPLE, a Safe-Harbor 401(k) or a SEP.

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March 1

Businesses must file Form 1098, Form 1099 (other than those with a February 1 or February 16 deadline) and Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2020. (Electronic filers can defer filing to March 31.)

March 10

Individuals need to report February tip income of $20 or more to employers (Form 4070).

March 15

Calendar-year S corporations must file a 2020 income tax return (Form 1120S) or file for an automatic six-month extension (Form 7004), and pay any tax due.

Calendar-year partnerships need to file a 2020 income tax return (Form 1065 or Form 1065-B) or request an automatic six-month extension (Form 7004).

March 31

Employers must electronically file 2020 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G.

Retention Guide

Storing tax records: How long is long enough?

Federal law requires you to maintain copies of your tax returns and supporting documents for three years. This is called the “three-year law” and leads many people that believe they are safe provided they retain their documents for this period of time.

However, if the IRS believes you have significantly underreported your income (by 25 percent or more), it may go back six years in an audit. If there is any indication of fraud, or you do not file a return, no period of limitation exists.To have more security, use the following guidelines.

Business Records To Keep…	Personal Records To Keep…
1 Year	1 Year
3 Years	3 Years
6 Years	6 Years
Forever	Forever
Special Circumstances

Business Documents To Keep For One Year

Correspondence with Customers and Vendors
Duplicate Deposit Slips
Purchase Orders (other than Purchasing Department copy)
Receiving Sheets
Requisitions
Stenographer’s Notebooks
Stockroom Withdrawal Forms

Business Documents To Keep For Three Years

Employee Personnel Records (after termination)
Employment Applications
Expired Insurance Policies
General Correspondence
Internal Audit Reports
Internal Reports
Petty Cash Vouchers
Physical Inventory Tags
Savings Bond Registration Records of Employees
Time Cards For Hourly Employees

Business Documents To Keep For Six Years

Accident Reports, Claims
Accounts Payable Ledgers and Schedules
Accounts Receivable Ledgers and Schedules
Bank Statements and Reconciliations
Cancelled Checks
Cancelled Stock and Bond Certificates
Employment Tax Records
Expense Analysis and Expense Distribution Schedules
Expired Contracts, Leases
Expired Option Records
Inventories of Products, Materials, Supplies
Invoices to Customers
Notes Receivable Ledgers, Schedules
Payroll Records and Summaries, including payment to pensioners
Plant Cost Ledgers
Purchasing Department Copies of Purchase Orders
Records related to net operating losses (NOL’s)
Sales Records
Subsidiary Ledgers
Time Books
Travel and Entertainment Records
Vouchers for Payments to Vendors, Employees, etc.
Voucher Register, Schedules

Business Records To Keep Forever

While federal guidelines do not require you to keep tax records “forever,” in
many cases there will be other reasons you will want to retain these documents
indefinitely

Audit Reports from CPAs/Accountants
Cancelled Checks for Important Payments (especially tax payments)
Cash Books, Charts of Accounts
Contracts, Leases Currently in Effect
Corporate Documents (incorporation, charter, by-laws, etc.)
Documents substantiating fixed asset additions
Deeds
Depreciation Schedules
Financial Statements (Year End)
General and Private Ledgers, Year End Trial Balances
Insurance Records, Current Accident Reports, Claims, Policies
Investment Trade Confirmations
IRS Revenue Agent Reports
Journals
Legal Records, Correspondence and Other Important Matters
Minutes Books of Directors and Stockholders
Mortgages, Bills of Sale
Property Appraisals by Outside Appraisers
Property Records
Retirement and Pension Records
Tax Returns and Worksheets
Trademark and Patent Registrations

Personal Documents To Keep For One Year

While it is important to keep year-end mutual fund and IRA contribution statements forever, you do not have to save monthly and quarterly statements once the year-end statement has arrived.

Personal Documents To Keep For Three Years

Credit Card Statements
Medical Bills (in case of insurance disputes)
Utility Records
Expired Insurance Policies

Personal Documents To Keep For Six Years

Supporting Documents For Tax Returns
Accident Reports and Claims
Medical Bills (if tax-related)
Sales Receipts
Wage Garnishments
Other Tax-Related Bills

Personal Records To Keep Forever

CPA Audit Reports
Legal Records
Important Correspondence
Income Tax Returns
Income Tax Payment Checks
Property Records / Improvement Receipts (or six years after property sold)
Investment Trade Confirmations
Retirement and Pension Records (Forms 5448, 1099-R and 8606 until all distributions are made from your IRA or other qualified plan)

Special Circumstances

Car Records (keep until the car is sold)
Credit Card Receipts (keep until verified on your statement)
Insurance Policies (keep for the life of the policy)
Mortgages / Deeds / Leases (keep 6 years beyond the agreement)
Pay Stubs (keep until reconciled with your W-2)
Sales Receipts (keep for life of the warranty)
Stock and Bond Records (keep for 6 years beyond selling)
Warranties and Instructions (keep for the life of the product)
Other Bills (keep until payment is verified on the next bill)
Depreciation Schedules and Other Capital Asset Records (keep for 3 years after the tax life of the asset)

Tax Forms

The Tax Organizer is a simple form that is easy to fill out and will provide all of the necessary information to prepare your taxes.

Forms, Instructions and Publications

Product Number	Form Type	Product Description
Form 1040	Form	Form for 1040
Form 1040 (Schedule 8812)	Form	Form for 1040 (Schedule 8812)
Form 1040 (Schedule A)	Form	Form for 1040 (Schedule A)
Form 1040 (Schedule B)	Form	Form for 1040 (Schedule B)
Form 1040 (Schedule C)	Form	Form for 1040 (Schedule C)
Form 1040 (Schedule C-EZ)	Form	Form for 1040 (Schedule C-EZ)
Form 1040 (Schedule D)	Form	Form for 1040 (Schedule D)
Form 1040 (Schedule E)	Form	Form for 1040 (Schedule E)
Form 1040 (Schedule EIC)	Form	Form for 1040 (Schedule EIC)
Form 1040 (Schedule F)	Form	Form for 1040 (Schedule F)
Form 1040 (Schedule H)	Form	Form for 1040 (Schedule H)
Form 1040 (Schedule J)	Form	Form for 1040 (Schedule J)
Form 1040 (Schedule R)	Form	Form for 1040 (Schedule R)
Form 1040 (Schedule SE)	Form	Form for 1040 (Schedule SE)
Form 1040-A	Form	Form for 1040-A
Form 1040-C	Form	Form for 1040-C
Form 1040-ES	Form	Form for 1040-ES
Form 1040-EZ	Form	Form for 1040-EZ
Form 1040-NR	Form	Form for 1040-NR
Form 1040-NR-EZ	Form	Form for 1040-NR-EZ
Form 1040-SS	Form	Form for 1040-SS
Form 1040-V	Form	Form for 1040-V
Form 1040-X	Form	Form for 1040-X
Form 1041	Form	Form for 1041
Form 1041 (Schedule K-1)	Form	Form for 1041 (Schedule K-1)
Form 1041-ES	Form	Form for 1041-ES
Form 1041-V	Form	Form for 1041-V
Form 1042-S	Form	Form for 1042-S
Form 1045	Form	Form for 1045
Form 1065	Form	Form for 1065
Form 1065 (Schedule K-1)	Form	Form for 1065 (Schedule K-1)
Form 1065-X	Form	Form for 1065-X
Form 1095-A	Form	Form for 1095-A
Form 1096	Form	Form for 1096
Form 1097-BTC	Form	Form for 1097-BTC
Form 1098	Form	Form for 1098
Form 1098-C	Form	Form for 1098-C
Form 1098-E	Form	Form for 1098-E
Form 1098-MA	Form	Form for 1098-MA
Form 1098-Q	Form	Form for 1098-Q
Form 1098-T	Form	Form for 1098-T
Form 1099-A	Form	Form for 1099-A
Form 1099-B	Form	Form for 1099-B
Form 1099-C	Form	Form for 1099-C
Form 1099-CAP	Form	Form for 1099-CAP
Form 1099-DIV	Form	Form for 1099-DIV
Form 1099-G	Form	Form for 1099-G
Form 1099-H	Form	Form for 1099-H
Form 1099-INT	Form	Form for 1099-INT
Form 1099-K	Form	Form for 1099-K
Form 1099-LTC	Form	Form for 1099-LTC
Form 1099-MISC	Form	Form for 1099-MISC
Form 1099-OID	Form	Form for 1099-OID
Form 1099-PATR	Form	Form for 1099-PATR
Form 1099-Q	Form	Form for 1099-Q
Form 1099-R	Form	Form for 1099-R
Form 1099-S	Form	Form for 1099-S
Form 1099-SA	Form	Form for 1099-SA
Form 1120	Form	Form for 1120
Form 1120 (Schedule UTP)	Form	Form for 1120 (Schedule UTP)
Form 1120-W	Form	Form for 1120-W
Form 1125-A	Form	Form for 1125-A
Form 1125-E	Form	Form for 1125-E
Form 12339-C	Form	Form for 12339-C
Form 13072	Form	Form for 13072
Form 13424	Form	Form for 13424
Form 13424-A	Form	Form for 13424-A
Form 13424-B	Form	Form for 13424-B
Form 13424-C	Form	Form for 13424-C
Form 13424-F	Form	Form for 13424-F
Form 13424-I	Form	Form for 13424-I
Form 13424-J	Form	Form for 13424-J
Form 13424-K	Form	Form for 13424-K
Form 13424-L	Form	Form for 13424-L
Form 13614-C (AR)	Form	Form for 13614-C (AR)
Form 13614-C (CN-S)	Form	Form for 13614-C (CN-S)
Form 13614-C (CN-T)	Form	Form for 13614-C (CN-T)
Form 13614-C (HT)	Form	Form for 13614-C (HT)
Form 13614-C (KR)	Form	Form for 13614-C (KR)
Form 13614-C (PL)	Form	Form for 13614-C (PL)
Form 13614-C (PT)	Form	Form for 13614-C (PT)
Form 13614-C (TL)	Form	Form for 13614-C (TL)
Form 14134	Form	Form for 14134
Form 14135	Form	Form for 14135
Form 14157-A	Form	Form for 14157-A
Form 14199	Form	Form for 14199
Form 14204	Form	Form for 14204
Form 14242	Form	Form for 14242
Form 14335	Form	Form for 14335
Form 14364	Form	Form for 14364
Form 2106	Form	Form for 2106
Form 2210	Form	Form for 2210
Form 2290	Form	Form for 2290
Form 2290 (SP)	Form	Form for 2290 (SP)
Form 2439	Form	Form for 2439
Form 2441	Form	Form for 2441
Form 2553	Form	Form for 2553
Form 2555	Form	Form for 2555
Form 2555-EZ	Form	Form for 2555-EZ
Form 2848	Form	Form for 2848

Product Number	Form Type	Product Description
Form 2848 (SP)	Form	Form for 2848 (SP)
Form 3800	Form	Form for 3800
Form 3903	Form	Form for 3903
Form 3921	Form	Form for 3921
Form 433-A (OIC)	Form	Form for 433-A (OIC)
Form 433-B (OIC)	Form	Form for 433-B (OIC)
Form 4562	Form	Form for 4562
Form 4868	Form	Form for 4868
Form 5316	Form	Form for 5316
Form 5329	Form	Form for 5329
Form 5405	Form	Form for 5405
Form 5498	Form	Form for 5498
Form 5498-ESA	Form	Form for 5498-ESA
Form 5498-SA H SA	Form	Form for 5498-SA H SA
Form 5500-EZ	Form	Form for 5500-EZ
Form 5695	Form	Form for 5695
Form 5884	Form	Form for 5884
Form 5884-C	Form	Form for 5884-C
Form 6198	Form	Form for 6198
Form 6251	Form	Form for 6251
Form 706	Form	Form for 706
Form 8038-TC	Form	Form for 8038-TC
Form 8283	Form	Form for 8283
Form 8586	Form	Form for 8586
Form 8606	Form	Form for 8606
Form 8609	Form	Form for 8609
Form 8609-A	Form	Form for 8609-A
Form 8615	Form	Form for 8615
Form 8802	Form	Form for 8802
Form 8814	Form	Form for 8814
Form 8822	Form	Form for 8822
Form 8822-B	Form	Form for 8822-B
Form 8824	Form	Form for 8824
Form 8829	Form	Form for 8829
Form 8835	Form	Form for 8835
Form 8839	Form	Form for 8839
Form 8850	Form	Form for 8850
Form 8853	Form	Form for 8853
Form 8854	Form	Form for 8854
Form 8857	Form	Form for 8857
Form 8857 (SP)	Form	Form for 8857 (SP)
Form 8858	Form	Form for 8858
Form 8859	Form	Form for 8859
Form 8863	Form	Form for 8863
Form 8865	Form	Form for 8865
Form 8866	Form	Form for 8866
Form 8867	Form	Form for 8867
Form 8872	Form	Form for 8872
Form 8873	Form	Form for 8873
Form 8880	Form	Form for 8880
Form 8886	Form	Form for 8886
Form 8889	Form	Form for 8889
Form 8898	Form	Form for 8898
Form 8903	Form	Form for 8903
Form 8908	Form	Form for 8908
Form 8910	Form	Form for 8910
Form 8911	Form	Form for 8911
Form 8912	Form	Form for 8912
Form 8917	Form	Form for 8917
Form 8918	Form	Form for 8918
Form 8919	Form	Form for 8919
Form 8936	Form	Form for 8936
Form 8937	Form	Form for 8937
Form 8938	Form	Form for 8938
Form 8940	Form	Form for 8940
Form 8941	Form	Form for 8941
Form 8942	Form	Form for 8942
Form 8944	Form	Form for 8944
Form 8945	Form	Form for 8945
Form 8946	Form	Form for 8946
Form 8947	Form	Form for 8947
Form 8948	Form	Form for 8948
Form 8949	Form	Form for 8949
Form 8950	Form	Form for 8950
Form 8952	Form	Form for 8952
Form 8955-SSA	Form	Form for 8955-SSA
Form 8957	Form	Form for 8957
Form 8958	Form	Form for 8958
Form 8959	Form	Form for 8959
Form 8960	Form	Form for 8960
Form 8962	Form	Form for 8962
Form 8963	Form	Form for 8963
Form 8965	Form	Form for 8965
Form 8966	Form	Form for 8966
Form 940 (Schedule R)	Form	Form for 940 (Schedule R)
Form 940-B	Form	Form for 940-B
Form 941	Form	Form for 941
Form 941 (PR)	Form	Form for 941 (PR)
Form 941 (PR) (Schedule B)	Form	Form for 941 (PR) (Schedule B)
Form 941 (Schedule B)	Form	Form for 941 (Schedule B)
Form 941 (Schedule D)	Form	Form for 941 (Schedule D)
Form 941-SS	Form	Form for 941-SS
Form 941-X	Form	Form for 941-X
Form 941-X (PR)	Form	Form for 941-X (PR)
Form 943	Form	Form for 943
Form 943 (PR)	Form	Form for 943 (PR)
Form 943-X	Form	Form for 943-X
Form 943-X (PR)	Form	Form for 943-X (PR)
Form 944	Form	Form for 944
Form 944 (PR)	Form	Form for 944 (PR)

Product Number	Form Type	Product Description
Form 944 (SP)	Form	Form for 944 (SP)
Form 944-SS	Form	Form for 944-SS
Form 944-X	Form	Form for 944-X
Form 944-X (PR)	Form	Form for 944-X (PR)
Form 944-X (SP)	Form	Form for 944-X (SP)
Form 9465	Form	Form for 9465
Form 9465 (SP)	Form	Form for 9465 (SP)
Form 990	Form	Form for 990
Form SS-4	Form	Form for SS-4
Form W-10	Form	Form for W-10
Form W-11	Form	Form for W-11
Form W-11 (SP)	Form	Form for W-11 (SP)
Form W-12	Form	Form for W-12
Form W-13	Form	Form for W-13
Form W-2	Form	Form for W-2
Form W-2AS	Form	Form for W-2AS
Form W-2G	Form	Form for W-2G
Form W-2GU	Form	Form for W-2GU
Form W-2VI	Form	Form for W-2VI
Form W-3	Form	Form for W-3
Form W-3 (PR)	Form	Form for W-3 (PR)
Form W-4	Form	Form for W-4
Form W-4 (SP)	Form	Form for W-4 (SP)
Form W-4P	Form	Form for W-4P
Form W-4S	Form	Form for W-4S
Form W-4V	Form	Form for W-4V
Form W-7	Form	Form for W-7
Form W-7 (COA)	Form	Form for W-7 (COA)
Form W-9	Form	Form for W-9
Inst 1040	Instruction	Instructions for 1040
Inst 1040 (Schedule 8812)	Instruction	Instructions for 1040 (Schedule 8812)
Inst 1040 (Schedule A)	Instruction	Instructions for 1040 (Schedule A)
Inst 1040 (Schedule C)	Instruction	Instructions for 1040 (Schedule C)
Inst 1040 (Schedule D)	Instruction	Instructions for 1040 (Schedule D)
Inst 1040 (Schedule E)	Instruction	Instructions for 1040 (Schedule E)
Inst 1040 (Schedule F)	Instruction	Instructions for 1040 (Schedule F)
Inst 1040 (Schedule H)	Instruction	Instructions for 1040 (Schedule H)
Inst 1040 (Schedule J)	Instruction	Instructions for 1040 (Schedule J)
Inst 1040 (Schedule SE)	Instruction	Instructions for 1040 (Schedule SE)
Inst 1040 Tax Tables	Instruction	Instructions for 1040 Tax Tables
Inst 1040-A	Instruction	Instructions for 1040-A
Inst 1040-C	Instruction	Instructions for 1040-C
Inst 1040-EZ	Instruction	Instructions for 1040-EZ
Inst 1040-NR	Instruction	Instructions for 1040-NR
Inst 1040-NR-EZ	Instruction	Instructions for 1040-NR-EZ
Inst 1040-PR	Instruction	Instructions for 1040-PR
Inst 1040-SS	Instruction	Instructions for 1040-SS
Inst 1041	Instruction	Instructions for 1041
Inst 1041 (Schedule K-1)	Instruction	Instructions for 1041 (Schedule K-1)
Inst 1042	Instruction	Instructions for 1042
Inst 1042-S	Instruction	Instructions for 1042-S
Inst 1045	Instruction	Instructions for 1045
Inst 1065	Instruction	Instructions for 1065
Inst 1065 (Schedule K-1)	Instruction	Instructions for 1065 (Schedule K-1)
Inst 1065-X	Instruction	Instructions for 1065-X
Inst 1095-A	Instruction	Instructions for 1095-A
Inst 1097-BTC	Instruction	Instructions for 1097-BTC
Inst 1098	Instruction	Instructions for 1098
Inst 1098-C	Instruction	Instructions for 1098-C
Inst 1098-E and 1098-T	Instruction	Instructions for 1098-E and 1098-T
Inst 1098-Q	Instruction	Instructions for 1098-Q
Inst 1099 General Instructions	Instruction	Instructions for 1099 General Instructions
Inst 1099-A and 1099-C	Instruction	Instructions for 1099-A and 1099-C
Inst 1099-B	Instruction	Instructions for 1099-B
Inst 1099-CAP	Instruction	Instructions for 1099-CAP
Inst 1099-DIV	Instruction	Instructions for 1099-DIV
Inst 1099-G	Instruction	Instructions for 1099-G
Inst 1099-H	Instruction	Instructions for 1099-H
Inst 1099-INT and 1099-OID	Instruction	Instructions for 1099-INT and 1099-OID
Inst 1099-K	Instruction	Instructions for 1099-K
Inst 1099-LTC	Instruction	Instructions for 1099-LTC
Inst 1099-MISC	Instruction	Instructions for 1099-MISC
Inst 1099-PATR	Instruction	Instructions for 1099-PATR
Inst 1099-Q	Instruction	Instructions for 1099-Q
Inst 1099-R and 5498	Instruction	Instructions for 1099-R and 5498
Inst 1099-S	Instruction	Instructions for 1099-S
Inst 1099-SA	Instruction	Instructions for 1099-SA
Inst 1120	Instruction	Instructions for 1120
Inst 1120 (Schedule UTP)	Instruction	Instructions for 1120 (Schedule UTP)
Inst 1125-E	Instruction	Instructions for 1125-E
Inst 2106	Instruction	Instructions for 2106
Inst 2210	Instruction	Instructions for 2210
Inst 2290	Instruction	Instructions for 2290
Inst 2290 (SP)	Instruction	Instructions for 2290 (SP)
Inst 2441	Instruction	Instructions for 2441
Inst 2553	Instruction	Instructions for 2553
Inst 2555	Instruction	Instructions for 2555
Inst 2555-EZ	Instruction	Instructions for 2555-EZ
Inst 2848	Instruction	Instructions for 2848
Inst 2848 (SP)	Instruction	Instructions for 2848 (SP)
Inst 3800	Instruction	Instructions for 3800
Inst 3921	Instruction	Instructions for 3921
Inst 4562	Instruction	Instructions for 4562
Inst 5329	Instruction	Instructions for 5329
Inst 5405	Instruction	Instructions for 5405
Inst 5498-ESA	Instruction	Instructions for 5498-ESA
Inst 5500-EZ	Instruction	Instructions for 5500-EZ
Inst 5500-SF	Instruction	Instructions for 5500-SF
Inst 56	Instruction	Instructions for 56
Inst 5695	Instruction	Instructions for 5695

Product Number	Form Type	Product Description
Inst 6198	Instruction	Instructions for 6198
Inst 6251	Instruction	Instructions for 6251
Inst 706	Instruction	Instructions for 706
Inst 706-NA	Instruction	Instructions for 706-NA
Inst 720-CS	Instruction	Instructions for 720-CS
Inst 8038-TC	Instruction	Instructions for 8038-TC
Inst 8283	Instruction	Instructions for 8283
Inst 8288	Instruction	Instructions for 8288
Inst 8379	Instruction	Instructions for 8379
Inst 8606	Instruction	Instructions for 8606
Inst 8609	Instruction	Instructions for 8609
Inst 8609-A	Instruction	Instructions for 8609-A
Inst 8615	Instruction	Instructions for 8615
Inst 8802	Instruction	Instructions for 8802
Inst 8824	Instruction	Instructions for 8824
Inst 8824	Instruction	Instructions for 8824
Inst 8829	Instruction	Instructions for 8829
Inst 8835	Instruction	Instructions for 8835
Inst 8839	Instruction	Instructions for 8839
Inst 8850	Instruction	Instructions for 8850
Inst 8853	Instruction	Instructions for 8853
Inst 8854	Instruction	Instructions for 8854
Inst 8857	Instruction	Instructions for 8857
Inst 8857 (SP)	Instruction	Instructions for 8857 (SP)
Inst 8858	Instruction	Instructions for 8858
Inst 8863	Instruction	Instructions for 8863
Inst 8865	Instruction	Instructions for 8865
Inst 8866	Instruction	Instructions for 8866
Inst 8867	Instruction	Instructions for 8867
Inst 8872	Instruction	Instructions for 8872
Inst 8873	Instruction	Instructions for 8873
Inst 8886	Instruction	Instructions for 8886
Inst 8889	Instruction	Instructions for 8889
Inst 8898	Instruction	Instructions for 8898
Inst 8903	Instruction	Instructions for 8903
Inst 8908	Instruction	Instructions for 8908
Inst 8910	Instruction	Instructions for 8910
Inst 8912	Instruction	Instructions for 8912
Inst 8918	Instruction	Instructions for 8918
Inst 8937	Instruction	Instructions for 8937
Inst 8938	Instruction	Instructions for 8938
Inst 8940	Instruction	Instructions for 8940
Inst 8941	Instruction	Instructions for 8941
Inst 8942	Instruction	Instructions for 8942
Inst 8949	Instruction	Instructions for 8949
Inst 8950	Instruction	Instructions for 8950
Inst 8952	Instruction	Instructions for 8952
Inst 8955-SSA	Instruction	Instructions for 8955-SSA
Inst 8957	Instruction	Instructions for 8957
Inst 8959	Instruction	Instructions for 8959
Inst 8960	Instruction	Instructions for 8960
Inst 8962	Instruction	Instructions for 8962
Inst 8963	Instruction	Instructions for 8963
Inst 8965	Instruction	Instructions for 8965
Inst 8966	Instruction	Instructions for 8966
Inst 941	Instruction	Instructions for 941
Inst 941 (PR)	Instruction	Instructions for 941 (PR)
Inst 941 (PR) (Schedule B)	Instruction	Instructions for 941 (PR) (Schedule B)
Inst 941 (Schedule B)	Instruction	Instructions for 941 (Schedule B)
Inst 941 (Schedule D)	Instruction	Instructions for 941 (Schedule D)
Inst 941-SS	Instruction	Instructions for 941-SS
Inst 941-X	Instruction	Instructions for 941-X
Inst 941-X (PR)	Instruction	Instructions for 941-X (PR)
Inst 943	Instruction	Instructions for 943
Inst 943 (PR)	Instruction	Instructions for 943 (PR)
Inst 943-X	Instruction	Instructions for 943-X
Inst 943-X (PR)	Instruction	Instructions for 943-X (PR)
Inst 944	Instruction	Instructions for 944
Inst 944 (PR)	Instruction	Instructions for 944 (PR)
Inst 944 (SP)	Instruction	Instructions for 944 (SP)
Inst 944-SS	Instruction	Instructions for 944-SS
Inst 944-X	Instruction	Instructions for 944-X
Inst 944-X (PR)	Instruction	Instructions for 944-X (PR)
Inst 944-X (SP)	Instruction	Instructions for 944-X (SP)
Inst 9465	Instruction	Instructions for 9465
Inst 9465 (SP)	Instruction	Instructions for 9465 (SP)
Inst 990	Instruction	Instructions for 990
Inst W-2 and W-3	Instruction	Instructions for W-2 and W-3
Inst W-2C and W-3C	Instruction	Instructions for W-2C and W-3C
Inst W-2G and 5754	Instruction	Instructions for W-2G and 5754
Inst W-3 (PR)	Instruction	Instructions for W-3 (PR)
Inst W-7	Instruction	Instructions for W-7
Inst W-9	Instruction	Instructions for W-9
Pakq 1024	Instruction	Instructions for 1024
Publ 1220	Publication	Publication for 1220
Publ 1335	Publication	Publication for 1335
Publ 1345	Publication	Publication for 1345
Publ 1494	Publication	Publication for 1494
Publ 15	Publication	Publication for 15
Publ 15-A	Publication	Publication for 15-A
Publ 15-B	Publication	Publication for 15-B
Publ 1546	Publication	Publication for 1546
Publ 1546 (SP)	Publication	Publication for 1546 (SP)
Publ 1546-EZ	Publication	Publication for 1546-EZ
Publ 1546-EZ (CN)	Publication	Publication for 1546-EZ (CN)
Publ 1546-EZ (FR)	Publication	Publication for 1546-EZ (FR)
Publ 1546-EZ (HT)	Publication	Publication for 1546-EZ (HT)
Publ 1546-EZ (KR)	Publication	Publication for 1546-EZ (KR)
Publ 1546-EZ (RU)	Publication	Publication for 1546-EZ (RU)
Publ 1546-EZ (SO)	Publication	Publication for 1546-EZ (SO)

Product Number	Form Type	Product Description
Publ 1546-EZ (SP)	Publication	Publication for 1546-EZ (SP)
Publ 1546-EZ (VN)	Publication	Publication for 1546-EZ (VN)
Publ 1546-P	Publication	Publication for 1546-P
Publ 1546-P (SP)	Publication	Publication for 1546-P (SP)
Publ 1588	Publication	Publication for 1588
Publ 1693	Publication	Publication for 1693
Publ 1693 (SP)	Publication	Publication for 1693 (SP)
Publ 1779 (SP)	Publication	Publication for 1779 (SP)
Publ 2104	Publication	Publication for 2104
Publ 2104-B	Publication	Publication for 2104-B
Publ 2104-C	Publication	Publication for 2104-C
Publ 3189	Publication	Publication for 3189
Publ 3211 (CN)	Publication	Publication for 3211 (CN)
Publ 3211 (EN)	Publication	Publication for 3211 (EN)
Publ 3211 (KR)	Publication	Publication for 3211 (KR)
Publ 3211 (RU)	Publication	Publication for 3211 (RU)
Publ 3211 (VN)	Publication	Publication for 3211 (VN)
Publ 3524 (CN)	Publication	Publication for 3524 (CN)
Publ 3524 (KR)	Publication	Publication for 3524 (KR)
Publ 3524 (RU)	Publication	Publication for 3524 (RU)
Publ 3524 (VN)	Publication	Publication for 3524 (VN)
Publ 3524-A	Publication	Publication for 3524-A
Publ 3535 (CN)	Publication	Publication for 3535 (CN)
Publ 3535 (KR)	Publication	Publication for 3535 (KR)
Publ 3535 (RU)	Publication	Publication for 3535 (RU)
Publ 3535 (VN)	Publication	Publication for 3535 (VN)
Publ 3676-A	Publication	Publication for 3676-A
Publ 3676-B (EN-SP)	Publication	Publication for 3676-B (EN-SP)
Publ 4012	Publication	Publication for 4012
Publ 4194	Publication	Publication for 4194
Publ 4194 (KR)	Publication	Publication for 4194 (KR)
Publ 4194 (SP)	Publication	Publication for 4194 (SP)
Publ 4346-D (EN/CN)	Publication	Publication for 4346-D (EN/CN)
Publ 4346-D (EN/KR)	Publication	Publication for 4346-D (EN/KR)
Publ 4346-D (EN/RU)	Publication	Publication for 4346-D (EN/RU)
Publ 4346-D (EN/VN)	Publication	Publication for 4346-D (EN/VN)
Publ 4396-A	Publication	Publication for 4396-A
Publ 4403	Publication	Publication for 4403
Publ 4471	Publication	Publication for 4471
Publ 4537	Publication	Publication for 4537
Publ 4555-E	Publication	Publication for 4555-E
Publ 4591 (CN)	Publication	Publication for 4591 (CN)
Publ 4591 (KR)	Publication	Publication for 4591 (KR)
Publ 4591 (RU)	Publication	Publication for 4591 (RU)
Publ 4591 (SP)	Publication	Publication for 4591 (SP)
Publ 4591 (VN)	Publication	Publication for 4591 (VN)
Publ 4687	Publication	Publication for 4687
Publ 4687 (SP)	Publication	Publication for 4687 (SP)
Publ 4693-A	Publication	Publication for 4693-A
Publ 4696 (PR)	Publication	Publication for 4696 (PR)
Publ 4716 (EN/SP)	Publication	Publication for 4716 (EN/SP)
Publ 4717 (EN/SP)	Publication	Publication for 4717 (EN/SP)
Publ 4718	Publication	Publication for 4718
Publ 4718 (SP)	Publication	Publication for 4718 (SP)
Publ 4807	Publication	Publication for 4807
Publ 4807 (SP)	Publication	Publication for 4807 (SP)
Publ 4808	Publication	Publication for 4808
Publ 4808 (SP)	Publication	Publication for 4808 (SP)
Publ 4810	Publication	Publication for 4810
Publ 4824	Publication	Publication for 4824
Publ 4825	Publication	Publication for 4825
Publ 4836 (EN/SP)	Publication	Publication for 4836 (EN/SP)
Publ 4839	Publication	Publication for 4839
Publ 4840	Publication	Publication for 4840
Publ 4862	Publication	Publication for 4862
Publ 4862 (SP)	Publication	Publication for 4862 (SP)
Publ 4864	Publication	Publication for 4864
Publ 4868	Publication	Publication for 4868
Publ 4873	Publication	Publication for 4873
Publ 4873 (VN)	Publication	Publication for 4873 (VN)
Publ 4873-A	Publication	Publication for 4873-A
Publ 4873-A (VN)	Publication	Publication for 4873-A (VN)
Publ 4874 (VN)	Publication	Publication for 4874 (VN)
Publ 4883	Publication	Publication for 4883
Publ 4884	Publication	Publication for 4884
Publ 4885	Publication	Publication for 4885
Publ 4893	Publication	Publication for 4893
Publ 4893 (SP)	Publication	Publication for 4893 (SP)
Publ 4900	Publication	Publication for 4900
Publ 4900 (SP)	Publication	Publication for 4900 (SP)
Publ 4902	Publication	Publication for 4902
Publ 4902 (SP)	Publication	Publication for 4902 (SP)
Publ 4902 (VN)	Publication	Publication for 4902 (VN)
Publ 4913	Publication	Publication for 4913
Publ 4913 (SP)	Publication	Publication for 4913 (SP)
Publ 4913 (VN)	Publication	Publication for 4913 (VN)
Publ 4914	Publication	Publication for 4914
Publ 4915	Publication	Publication for 4915
Publ 4916	Publication	Publication for 4916
Publ 4917	Publication	Publication for 4917
Publ 4921	Publication	Publication for 4921
Publ 4924	Publication	Publication for 4924
Publ 4924 (SP)	Publication	Publication for 4924 (SP)
Publ 4925	Publication	Publication for 4925
Publ 4925 (SP)	Publication	Publication for 4925 (SP)
Publ 4929	Publication	Publication for 4929
Publ 4931-A (SP)	Publication	Publication for 4931-A (SP)
Publ 4932	Publication	Publication for 4932
Publ 4933	Publication	Publication for 4933
Publ 4935	Publication	Publication for 4935

Product Number	Form Type	Product Description
Publ 4936	Publication	Publication for 4936
Publ 4938	Publication	Publication for 4938
Publ 4940	Publication	Publication for 4940
Publ 4941	Publication	Publication for 4941
Publ 4941 (SP)	Publication	Publication for 4941 (SP)
Publ 4942	Publication	Publication for 4942
Publ 4944	Publication	Publication for 4944
Publ 4961	Publication	Publication for 4961
Publ 4962	Publication	Publication for 4962
Publ 4964	Publication	Publication for 4964
Publ 4965	Publication	Publication for 4965
Publ 4967	Publication	Publication for 4967
Publ 4974	Publication	Publication for 4974
Publ 4982	Publication	Publication for 4982
Publ 4985	Publication	Publication for 4985
Publ 4990	Publication	Publication for 4990
Publ 4991	Publication	Publication for 4991
Publ 5005	Publication	Publication for 5005
Publ 5022	Publication	Publication for 5022
Publ 5041	Publication	Publication for 5041
Publ 51	Publication	Publication for 51
Publ 5500	Publication	Publication for 5500
Publ 6149	Publication	Publication for 6149
Publ 6186	Publication	Publication for 6186
Publ 6187	Publication	Publication for 6187
Publ 6292	Publication	Publication for 6292
Publ 6961	Publication	Publication for 6961
Publ 850	Publication	Publication for 850
Publ TD CIR 230	Publication	Publication for TD CIR 230

Taxes

Tax Tips for Individuals

Tax Tips for Businesses

Tax Tips for Finance

Tax Rates

2021 Tax Rates Schedule X – Single

If taxable income is over

But not over

The tax is

2021 Tax Rates Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)

If taxable income is over

But not over

The tax is

2021 Tax Rates Schedule Y-2 – Married Filing Separately

If taxable income is over

But not over

The tax is

2021 Tax Rates Schedule Z – Head of Household

If taxable income is over

But not over

The tax is

2021 Tax Rates Estates & Trusts

If taxable income is over

But not over

The tax is

Social Security 2021 Tax Rates

Additional Medicare 2021 Tax Rates

Education 2021 Credit and Deduction Limits

Miscellaneous 2021 Tax Rates

2020 Tax Rates Schedule X – Single

If taxable income is over

But not over

The tax is

2020 Tax Rates Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)

If taxable income is over

But not over

The tax is

2020 Tax Rates Schedule Y-2 – Married Filing Separately

If taxable income is over

But not over

The tax is

2020 Tax Rates Schedule Z – Head of Household

If taxable income is over

But not over

The tax is

2020 Tax Rates Estates & Trusts

If taxable income is over

But not over

The tax is

Social Security 2020 Tax Rates

Additional Medicare 2020 Tax Rates

Education 2020 Credit and Deduction Limits

Miscellaneous 2020 Tax Rates

2019 Tax Rates Schedule X – Single

If taxable income is over

But not over

The tax is

2019 Tax Rates Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)

If taxable income is over

But not over

The tax is

2019 Tax Rates Schedule Y-2 – Married Filing Separately

If taxable income is over

But not over

The tax is

2019 Tax Rates Schedule Z – Head of Household

If taxable income is over

But not over

The tax is

2019 Tax Rates Estates & Trusts

If taxable income is over

But not over

The tax is

Social Security 2019 Tax Rates

Additional Medicare 2019 Tax Rates

Education 2019 Credit and Deduction Limits

Miscellaneous 2019 Tax Rates

2018 Tax Rates Schedule X – Single

If taxable income is over

But not over