1040A (2006)

1040A - Main Contents

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

See How to avoid common mistakes on page 56.

For details on these and other changes for 2006 and 2007, see Pub. 553.

What's New for 2006

Credit for federal telephone excise tax paid. If you paid the federal excise tax on your long distance or bundled telephone service, you may be able to request a credit. See the instructions for line 42 on page 52.

Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is increased to $42,500 ($62,550 if married filing jointly or a qualifying widow(er); $31,275 if married filing separately).

Direct deposit of refunds. If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. See the instructions for line 45a on page 53.

Jury duty pay. You can now report income received for jury duty on Form 1040A. See the instructions for line 13 on page 28. If you gave your jury duty pay to your employer, you may be able to deduct it. See the instructions for line 19 on page 31.

Penalty on early withdrawal of savings. You can now deduct any penalty on the early withdrawal of savings on Form 1040A. See the instructions for line 16 on page 28.

New credit for residential energy improvements. You may be able to take a residential energy credit for amounts paid in 2006 to have qualified energy saving items installed in connection with your home. However, you must use Form 1040 to take the credit.

IRA deduction expanded. You may be able to take an IRA deduction if you were covered by a retirement plan, your 2006 modified adjusted gross income (AGI) is less than $85,000, and you are married filing jointly or a qualifying widow(er). You and your spouse, if filing jointly, may each be able to deduct up to $5,000 if age 50 or older at the end of 2006.

For purposes of taking an IRA deduction, earned income includes any nontaxable combat pay received by a member of the U.S. Armed Forces.

Alternative motor vehicles. You may be able to take a credit if you place an alternative motor vehicle (including a qualified hybrid vehicle) or alternative fuel vehicle refueling property in service in 2006. However, you must use Form 1040 to take the credit.

Earned income credit (EIC). You may be able to take the EIC if:

A child lived with you and you earned less than $36,348 ($38,348 if married filing jointly), or
A child did not live with you and you earned less than $12,120 ($14,120 if married filing jointly).

The maximum AGI you can have and still get the credit also has increased. You may be able to take the credit if your AGI is less than the amount in the above list that applies to you.

The maximum investment income you can have and still get the credit has increased to $2,800.

See the instructions for lines 40a and 40b that begin on page 40.

Personal exemption and itemized deduction phaseouts reduced. Taxpayers with adjusted gross income above a certain amount may lose part of their deduction for personal exemptions and itemized deductions. The amount by which these deductions are reduced in 2006 is only ⅔ of the amount of the reduction that would otherwise have applied.

Tax on children's income. Form 8615 must be used to figure the tax of children under age 18 (increased from age 14) with investment income of more than $1,700. See the instructions for line 28 beginning on page 32. The election to report a child's investment income on a parent's return and the special rule for when a child must file Form 6251 also now apply to children under age 18. See pages 12 and 32.

Adoption benefits. If you are claiming the adoption credit or received employer-provided adoption benefits, you must file Form 1040.

IRA distribution for charitable purposes. A distribution from your IRA that was made directly by the trustee to a qualified charitable organization may be nontaxable if you were at least age 70½ when the distribution was made. See the instructions for lines 11a and 11b on page 25.

Mailing your return. You may be mailing your return to a different address this year because the IRS has changed the filing location for several areas. If you received an envelope with your tax package, please use it. Otherwise, see Where Do You File? on the back cover.

Expired tax benefits. The following tax benefits have expired and will not apply for 2006.

Deduction for educator expenses in figuring adjusted gross income.
Tuition and fees deduction.

At the time these instructions went to print, Congress was considering legislation that would reinstate these expired tax benefits. To find out if this legislation was enacted, and for more details, go to www.irs.gov, click on More Forms and Publications, and then on What's Hot in forms and publications, or see Pub. 553.

If these deductions are reinstated, you will have to use Form 1040 to claim them.

What's New for 2007

IRA deduction expanded. You may be able to take an IRA deduction if you were covered by a retirement plan and your 2007 modified adjusted gross income (AGI) is less than $62,000 ($103,000 if married filing jointly or qualifying widow(er)).

Earned income credit (EIC). You may be able to take the EIC if:

A child lived with you and you earned less than $37,783 ($39,783 if married filing jointly), or
A child did not live with you and you earned less than $12,590 ($14,590 if married filing jointly).

The maximum AGI you can have and still get the credit also has increased. You may be able to take the credit if your AGI is less than the amount in the above list that applies to you.

The maximum investment income you can have and still get the credit has increased to $2,900.

Nontaxable combat pay. The election to include nontaxable combat pay in earned income for the earned income credit will expire.

Exemption for housing person displaced by Hurricane Katrina expires. The additional exemption amount for housing a person displaced by Hurricane Katrina will expire.

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.

Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit www.irs.gov for details.

Do You Have To File?

Use Chart A, B, or C to see if you must file a return.

Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for the earned income credit, the additional child tax credit, the health coverage tax credit, or the credit for federal telephone excise tax paid.

Exception for children under age 18. If you are planning to file a return for your child who was under age 18 at the end of 2006, and certain other conditions apply, you can elect to include your child's income on your return. But you must use Form 1040 and Form 8814 to do so. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 8) or see
Form 8814.

A child born on January 1, 1989, is considered to be age 18 at the end of 2006. Do not use Form 8814 for such a child.

Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.

Nonresident aliens and dual-status aliens. These rules also apply if you were a nonresident alien or dual-status alien and both of the following apply.

You were married to a U.S. citizen or resident alien at the end of 2006.
You elected to be taxed as a resident alien.

See Pub. 519 for details.

When Should You File?

File Form 1040A by April 16, 2007. If you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia, you have until April 17, 2007. If you file after this date, you may have to pay interest and penalties. See page 57.

If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone, qualified hazardous duty area, or a contingency operation (for example, you were in the Afghanistan, Bosnia, Kosovo, or Persian Gulf area), see Pub. 3.

What If You Cannot File on Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.

If you make a payment with your extension request, see the instructions for line 43 on page 52.

An automatic 6-month extension to file does not extend the time to pay your tax. See Form 4868.

If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.
You are in military or naval service on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must attach a statement to your return showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2007, you file Form 4868. This 4-month extension of time to file does not extend the time to pay your tax. See Form 4868.

Where Do You File?

See the back cover for filing instructions and addresses.

Private delivery services. You can use certain private delivery services designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following:

DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm, and DHL 2nd Day Service.
Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof of the mailing date.

Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

Chart A—For Most People

IF your filing status is . . .	AND at the end of 2006 you were* . . .
Single	under 65 65 or older	$8,450 9,700
Married filing jointly***	under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)	$16,900 17,900 18,900
Married filing separately	any age	$3,300
Head of household (see page 19)	under 65 65 or older	$10,850 12,100
Qualifying widow(er) with dependent child (see page 20)	under 65 65 or older	$13,600 14,600
* If you were born on January 1, 1942, you are considered to be age 65 at the end of 2006. Gross incomemeans all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you may exclude part or all of it). Do not include social security benefits unless you are married filing a separate return and you lived with your spouse at any time in 2006. * If you did not live with your spouse at the end of 2006 (or on the date your spouse died) and your gross income was at least $3,300, you must file a return regardless of your age.

Chart B—For Children and Other Dependents

See the instructions for line 6c that begin on page 21 to find out if someone can claim you as a dependent.

If someone can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income includes wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
	No. You must file a return if any of the following apply.
	Your unearned income was over $850. Your earned income was over $5,150. Your gross income was more than the larger of—
		$850, or Your earned income (up to $4,850) plus $300.
	Yes. You must file a return if any of the following apply.
	Your unearned income was over $2,100 ($3,350 if 65 or older and blind). Your earned income was over $6,400 ($7,650 if 65 or older and blind). Your gross income was more than—
			The larger of:	Plus	This amount:
		$850, or Your earned income (up to $4,850) plus $300.			$1,250 ($2,500 if 65 or older and blind)
Married dependents. Were you either age 65 or older or blind?
	No. You must file a return if any of the following apply.
	Your unearned income was over $850. Your earned income was over $5,150. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than the larger of—
		$850, or Your earned income (up to $4,850) plus $300.
	Yes. You must file a return if any of the following apply.
	Your unearned income was over $1,850 ($2,850 if 65 or older and blind). Your earned income was over $6,150 ($7,150 if 65 or older and blind). Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than—
			The larger of:	Plus	This amount:
		$850, or Your earned income (up to $4,850) plus $300.			$1,000 ($2,000 if 65 or older and blind)

Chart C—Other Situations When You Must File

You must file a return if either of the following applies for 2006.

You received any advance earned income credit (EIC) payments from your employer. These payments are shown in Form W-2, box 9.
You owe tax from the recapture of an education credit or the alternative minimum tax. See the instructions for line 28 that begin on
page 32.

You must file a return using Form 1040 if any of the following apply for 2006.

You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer.
You owe uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on your group-term life insurance.
You had net earnings from self-employment of at least $400.
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.
You owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.

Would It Help You To Itemize Deductions on Form 1040?


	You may be able to reduce your tax by itemizing deductions on Schedule A (Form 1040). Itemized deductions include amounts you paid for state and local income taxes, real estate taxes, personal property taxes, and mortgage interest. You may also include gifts to charity and part of the amount you paid for medical and dental expenses. You would usually benefit by itemizing if—
	Your filing status is:	AND	Your itemized deductions are more than:
	Single
Under 65 65 or older or blind 65 or older and blind				$5,150 6,400 7,650
	Married filing jointly
Under 65 (both spouses) 65 or older or blind (one spouse) 65 or older or blind (both spouses) 65 or older and blind (one spouse) 65 or older or blind (one spouse) and 65 or older and blind (other spouse) 65 or older and blind (both spouses)				$10,300 11,300 12,300 12,300 13,300 14,300
	Married filing separately*
Your spouse itemizes deductions Under 65 65 or older or blind 65 or older and blind				$0 5,150 6,150 7,150
	Head of household
Under 65 65 or older or blind 65 or older and blind				$7,550 8,800 10,050
	Qualifying widow(er) with dependent child
Under 65 65 or older or blind 65 or older and blind				$10,300 11,300 12,300
* If you can take an exemption for your spouse, see Standard Deduction Chart for People Born Before January 2, 1942, or Who Were Blind on page 33 for the amount that applies to you.
If someone can claim you as a dependent, it would benefit you to itemize deductions if they total more than your standard deduction figured on the Standard Deduction Worksheet for Dependents on page 33.

Where To Report Certain Items From 2006 Forms W-2, 1098, and 1099

IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use free online commercial tax preparation software to file your federal income tax return. Visit www.irs.gov/efile for details.

If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040A, line 38.

Form	Item and Box in Which It Should Appear	Where To Report
W-2	Wages, tips, other compensation (box 1)	Form 1040A, line 7
	Allocated tips (box 8)	See Tip income on page 24
	Advance EIC payment (box 9)	Form 1040A, line 36
	Dependent care benefits (box 10)	Schedule 2, line 12
	Adoption benefits (box 12, code T)	Must file Form 1040
	Employer contributions to a health savings account (box 12, code W)	Must file Form 1040 if required to file Form 8889 (see the instructions for Form 8889)
	Amount reported in box 12, code R or Z	Must file Form 1040
W-2G	Gambling winnings (box 1)	Must file Form 1040
1098	Mortgage interest (box 1) Points (box 2)	Must file Form 1040 to deduct
	Refund of overpaid interest (box 3)	See the instructions on Form 1098
1098-C	Contributions of motor vehicles, boats, and airplanes	Must file Form 1040 to deduct
1098-E	Student loan interest (box 1)	See the instructions for Form 1040A, line 18, on page 31
1098-T	Qualified tuition and related expenses (box 1)	See the instructions for Form 1040A, line 31, on page 37, but first see the instructions on Form 1098-T
1099-A	Acquisition or abandonment of secured property	See Pub. 544
1099-B	Broker and barter exchange transactions	Must file Form 1040
1099-C	Canceled debt (box 2)	Must file Form 1040 if taxable (see the instructions on Form 1099-C)
1099-DIV	Total ordinary dividends (box 1a)	Form 1040A, line 9a
	Qualified dividends (box 1b)	See the instructions for Form 1040A, line 9b, on page 25
	Total capital gain distributions (box 2a)	See the instructions for Form 1040A, line 10, on page 25
	Amount reported in box 2b, 2c, or 2d	Must file Form 1040
	Nondividend distributions (box 3)	Must file Form 1040 if required to report as capital gains (see the instructions on Form 1099-DIV)
	Investment expenses (box 5)	Must file Form 1040 to deduct
	Foreign tax paid (box 6)	Must file Form 1040 to deduct or take a credit for the tax
1099-G	Unemployment compensation (box 1)	Form 1040A, line 13. But if you repaid any unemployment compensation in 2006, see the instructions for line 13 on page 28
	State or local income tax refund (box 2)	See the instructions on page 24
	Amount reported in box 5, 6, or 7	Must file Form 1040
1099-INT	Interest income (box 1)	See the instructions for Form 1040A, line 8a, on page 24
	Early withdrawal penalty (box 2)	See the instructions for Form 1040A, line 16, on page 28
	Interest on U.S. savings bonds and Treasury obligations (box 3)	See the instructions for Form 1040A, line 8a, on page 24
	Investment expenses (box 5)	Must file Form 1040 to deduct
	Foreign tax paid (box 6)	Must file Form 1040 to deduct or take a credit for the tax
	Tax-exempt interest (box 8)	Form 1040A, line 8b
	Specified private activity bond interest (box 9)	Must file Form 1040
1099-LTC	Long-term care and accelerated death benefits	Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853)
1099-MISC	Miscellaneous income	Must file Form 1040
1099-OID	Original issue discount (box 1) Other periodic interest (box 2)	See the instructions on Form 1099-OID
	Early withdrawal penalty (box 3)	See the instructions for Form 1040A, line 16, on page 28
	Original issue discount on U.S. Treasury obligations (box 6)	See the instructions on Form 1099-OID
	Investment expenses (box 7)	Must file Form 1040 to deduct
1099-PATR	Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5)	Must file Form 1040 if taxable (see the instructions on Form 1099-PATR)
	Domestic production activities deduction (box 6)	Must file Form 1040 to deduct
	Amount reported in box 7, 8, 9, or 10	Must file Form 1040
1099-Q	Qualified education program payments	Must file Form 1040
1099-R	Distributions from IRAs*	See the instructions for Form 1040A, lines 11a and 11b, that begin on page 25
	Distributions from pensions, annuities, etc.	See the instructions for Form 1040A, lines 12a and 12b, that begin on page 26
	Capital gain (box 3)	See the instructions on Form 1099-R
1099-S	Gross proceeds from real estate transactions (box 2)	Must file Form 1040 if required to report the sale (see Pub. 523)
	Buyer's part of real estate tax (box 5)	Must file Form 1040
1099-SA	Distributions from HSAs and MSAs**	Must file Form 1040
*This includes distributions from Roth, SEP, and SIMPLE IRAs.
**This includes distributions from Archer and Medicare Advantage MSAs.

You can use Form 1040A if all six of the following apply.

You only had income from the following sources:
1. Wages, salaries, tips.
2. Interest and ordinary dividends.
3. Capital gain distributions.
4. Taxable scholarship and fellowship grants.
5. Pensions, annuities, and IRAs.
6. Unemployment compensation.
7. Taxable social security and railroad retirement benefits.
8. Alaska Permanent Fund dividends.
9. Jury duty pay.
The only adjustments to income you can claim are:
1. Penalty on early withdrawal of savings.
2. IRA deduction.
3. Student loan interest deduction.
4. Jury duty pay you gave your employer.
You do not itemize deductions.
Your taxable income (line 27) is less than $100,000.
The only tax credits you can claim are:
1. Child tax credit.
2. Additional child tax credit.
3. Education credits.
4. Earned income credit.
5. Credit for child and dependent care expenses.
6. Credit for the elderly or the disabled.
7. Retirement savings contributions credit.
8. Credit for federal telephone excise tax paid.
You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option (see Pub. 525).

You can also use Form 1040A if you received advance earned income credit (EIC) payments, dependent care benefits, or if you owe tax from the recapture of an education credit or the alternative minimum tax.

Check Where To Report Certain Items From 2006 Forms W-2, 1098, and 1099 beginning on page 16 to see if you must use Form 1040. You must also use Form 1040 if any of the following apply.

You received any of the following types of income:
1. Income from self-employment (business or farm income).
2. Certain tips you did not report to your employer. See the instructions for Form 1040A, line 7, on page 24.
3. Income received as a partner in a partnership, shareholder in an S corporation, or a beneficiary of an estate or trust.
4. Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.
You received or paid interest on securities transferred between interest payment dates.
You can exclude either of the following types of income:
1. Foreign earned income you received as a U.S. citizen or resident alien.
2. Certain income received from sources in American Samoa if you were a bona fide resident of American Samoa for all of 2006.
You have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option (see Pub. 525).
You had a financial account in a foreign country, such as a bank account or securities account. Exception. If the combined value of the accounts was $10,000 or less during all of 2006 or if the accounts were with a U.S. military banking facility operated by a U.S. financial institution, you may file Form 1040A.
You received a distribution from a foreign trust.
You owe the excise tax on insider stock compensation from an expatriated corporation.
You are reporting original issue discount (OID) in an amount more or less than the amount shown on Form 1099-OID.
You owe household employment taxes. See Schedule H (Form 1040) and its instructions to find out if you owe these taxes.
You are eligible for the health coverage tax credit. See Form 8885 for details.
You are claiming the adoption credit or received employer-provided adoption benefits. See Form 8839 for details.
You are a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.

IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use free online commercial tax preparation software to file your federal income tax return. Visit www.irs.gov/efile for details.

Use the Peel-Off Label

Using your peel-off name and address label on the back cover of this booklet will speed the processing of your return. It also prevents common errors that can delay refunds or result in unnecessary notices. Put the label on your return after you have finished it. Cross out any incorrect information and print the correct information. Add any missing items, such as your apartment number.

Address change. If the address on your peel-off label is not your current address, cross out the old address and print your new address. If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.

Name change. If you changed your name because of marriage, divorce, etc., be sure to report the change to your local Social Security Administration office before you file your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See page 56 for more details. If you received a peel-off label, cross out your former name and print your new name.

What if you do not have a label? Print or type the information in the spaces provided. If you are married filing a separate return, enter your husband's or wife's name on line 3 instead of below your name.

If you filed a joint return for 2005 and you are filing a joint return for 2006 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2005 return.

P.O. box. Enter your box number only if your post office does not deliver mail to your home.

Foreign address. Enter the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.

What if a taxpayer died? See Death of a taxpayer on page 57.

An incorrect or missing SSN can increase your tax or reduce your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that your SSN on your Forms W-2 and 1099 agrees with your social security card. If not, see page 56 for more details.

IRS individual taxpayer identification numbers (ITINs) for aliens. If you are a nonresident or resident alien and you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. It usually takes about 4-6 weeks to get an ITIN.

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

An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.

Nonresident alien spouse. If your spouse is a nonresident alien and you file a joint or separate return, your spouse must have either an SSN or an ITIN.

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

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

Married filing separately.
Single.
Head of household.
Married filing jointly or qualifying widow(er) with dependent child.

More than one filing status can apply to you. Choose the one that will give you the lowest tax.

Line 1

Single

You can check the box on line 1 if any of the following was true on December 31, 2006.

You were never married.
You were legally separated, according to your state law, under a decree of divorce or separate maintenance.
You were widowed before January 1, 2006, and did not remarry before the end of 2006. But, if you have a dependent child, you may be able to use the qualifying widow(er) filing status. See the instructions for line 5 on page 20.

Line 2

Married Filing Jointly

You can check the box on line 2 if any of the following apply.

You were married at the end of 2006, even if you did not live with your spouse at the end of 2006.
Your spouse died in 2006 and you did not remarry in 2006.
You were married at the end of 2006, and your spouse died in 2007 before filing a 2006 return.

For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife. A husband and wife can file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.

Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. However, see Innocent spouse relief on page 56.

Nonresident aliens and dual-status aliens. Generally, a husband and wife cannot file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2006, you may elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.

Line 3

Married Filing Separately

If you are married and file a separate return, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions.

Generally, you report only your own income, exemptions, deductions, and credits. Different rules apply to people in community property states. See page 24.

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 2006. See Married persons who live apart on this page.

Line 4

Head of Household

Special rules may apply for people who had to relocate because of Hurricane Katrina, Rita, or Wilma. For details, see Pub. 4492.

This filing status is for unmarried individuals who provide a home for certain other persons. (Some married persons who live apart are considered unmarried. See Married persons who live apart on this page.) You can check the box on line 4 only if you were unmarried or legally separated (according to your state law) under a decree of divorce or separate maintenance at the end of 2006 and either 1 or 2 below applies.

You paid over half the cost of keeping up a home that was the main home for all of 2006 of your parent whom you can claim as a dependent, except under a multiple support agreement (see page 23). Your parent did not have to live with you.
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 on this page).
1. Any person whom you can claim as a dependent. But do not include:
  1. Your qualifying child (as defined in Step 1 on page 21) whom you claim as your dependent based on the rule for Children of divorced or separated parents beginning on page 22,
  2. Any person who is your dependent only because he or she lived with you for all of 2006, or
  3. Any person you claimed as a dependent under a multiple support agreement (see page 23).
2. Your unmarried qualifying child who is not your dependent.
3. Your married qualifying child who is not your dependent only because you can be claimed as a dependent on someone else's 2006 return.
4. Your child who is neither your dependent nor your qualifying child because of the rule for Children of divorced or separated parents beginning on page 22.
If the child is not your dependent, enter the child's name on line 4. If you do not enter the name, it will take us longer to process your return.

Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on page 21.

Exception to time lived with you. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, and detention in a juvenile facility, count as time lived in the home. If the person for whom you kept up a home was born or died in 2006, you can still file as head of household as long as the home was that person's main home for the part of the year he or she was alive. Also see Kidnapped child on page 23, if applicable.

Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.

If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.

Married persons who live apart. Even if you were not divorced or legally separated at the end of 2006, you are considered unmarried if all of the following apply.

You lived apart from your spouse for the last 6 months of 2006. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
You file a separate return from your spouse.
You paid over half the cost of keeping up your home for 2006.
Your home was the main home of your child, stepchild, or foster child for more than half of 2006 (if half or less, see Exception to time lived with you on this page).
You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents beginning on page 22.

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Line 5

Qualifying Widow(er) With Dependent Child

Special rules may apply for people who had to relocate because of Hurricane Katrina, Rita, or Wilma. For details, see Pub. 4492.

You can check the box on line 5 and use joint return tax rates for 2006 if all of the following apply.

Your spouse died in 2004 or 2005 and you did not remarry before the end of 2006.
You have a child or stepchild whom you claim as a dependent. This does not include a foster child.
This child lived in your home for all of 2006. If the child did not live with you for the required time, see Exception to time lived with you below.
You paid over half the cost of keeping up your home.
You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.

If your spouse died in 2006, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2 on page 19.

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on page 21.

Exception to time lived with you. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, and detention in a juvenile facility, count as time lived in the home. A child is considered to have lived with you for all of 2006 if the child was born or died in 2006 and your home was the child's home for the entire time he or she was alive. Also see Kidnapped child on page 23, if applicable.

Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.

You usually can deduct $3,300 on line 26 for each exemption you can take. You may also be able to take an additional exemption amount on line 26 if you provided housing to a person displaced by Hurricane Katrina.

Line 6b

Spouse

Check the box on line 6b if either of the following applies.

Your filing status is married filing jointly and your spouse cannot be claimed as a dependent on another person's return.
You were married at the end of 2006, your filing status is married filing separately or head of household, and both of the following apply.
1. Your spouse had no income and is not filing a return.
2. Your spouse cannot be claimed as a dependent on another person's return.

If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you were divorced or legally separated at the end of 2006, you cannot take an exemption for your former spouse. If, at the end of 2006, your divorce was not final (an interlocutory decree), you are considered married for the whole year.

Death of your spouse. If your spouse died in 2006 and you did not remarry by the end of 2006, check the box on line 6b if you could have taken an exemption for your spouse on the date of death. For other filing instructions, see Death of a taxpayer on page 57.

Dependents and Qualifying Child for Child Tax Credit

Follow the steps below to find out if a person qualifies as your dependent, qualifies you to take the child tax credit, or both. If you have more than six dependents, attach a statement to your return with the required information.

Special rules may apply for people who had to relocate because of Hurricane Katrina, Rita, or Wilma. For details, see Pub. 4492.

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

was ...
Under age 19 at the end of 2006
or
Under age 24 at the end of 2006 and a student (see page 23)
or
Any age and permanently and totally disabled (see page 23)

who...
Did not provide over half of his or her own support for 2006 (see Pub. 501)

who...
Lived with you for more than half of 2006. If the child did not live with you for the required time, see Exception to time lived with you on page 23.
		If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2006, see Qualifying child of more than one person on page 23.

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 on
page 22.

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? If the child was adopted, see Exception to citizen test on page 23.

Yes. Continue

No.

You cannot claim this child as a dependent. Go to Form 1040A, line 7.

2. Was the child married?

Yes.

See Married person on page 23.

No. Continue

3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2006 tax return? See Steps 1, 2, and 4.

Yes.

You cannot claim any dependents. Go to Step 3.

No.

You can claim this child as a dependent. Complete Form 1040A, line 6c, columns (1) through (3) for this child. Then, go to
Step 3.

1. Was the child under age 17 at the end of 2006?

Yes. Continue

No.

This child is not a qualifying child for the child tax credit. Go to Form 1040A, line 7.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? If the child was adopted, see Exception to citizen test on page 23.

Yes.

This child is a qualifying child for the child tax credit. If this child is your dependent, check the box on Form 1040A, line 6c, column (4). Otherwise, you must complete and attach Form 8901.

No.

This child is not a qualifying child for the child tax credit. Go to Form 1040A, line 7.

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, or a son or daughter of either 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 did not violate local law. If the person did not live with you for the required time, see Exception to time lived with you on page 23

who was not...
A qualifying child (see Step 1) of any taxpayer for 2006 (see Pub. 501 if the child lived in Canada or Mexico)

who...
Had gross income of less than $3,300 in 2006. If the person was permanently and totally disabled, see Exception to gross income test on page 23

For whom you provided...
Over half of his or her support in 2006. But see the special rule for Children of divorced or separated parents beginning on this page and Multiple support agreements and Kidnapped child on page 23.

1. Does any person meet the conditions to be your qualifying relative?

Yes. Continue

No.

Go to Form 1040A, line 7.

2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? If your qualifying relative was adopted, see Exception to citizen test on page 23.

Yes. Continue

No.

You cannot claim this person as a dependent. Go to Form 1040A, line 7.

3. Was your qualifying relative married?

Yes.

See Married person on page 23.

No. Continue

4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2006 tax return? See Steps 1, 2, and 4.

Yes.

You cannot claim any dependents. Go to Form 1040A, line 7.

No.

You can claim this person as a dependent. Complete Form 1040A, line 6c, columns (1) through (3). Do not check the box on Form 1040A, line 6c, column (4).

Definitions and Special Rules

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs). If you have a dependent who was placed with you for legal adoption and you do not know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details.

Children of divorced or separated parents. A child will be treated as being the qualifying child or qualifying relative of his or her noncustodial parent (the parent with whom the child lived for the lesser part of 2006) if all of the following conditions apply.

The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2006.
The child received over half of his or her support for 2006 from the parents (without regard to the rules on Multiple support agreements on page 23). Support of a child received from a parent's spouse is treated as provided by the parent.
The child is in custody of one or both of the parents for more than half of 2006.
Either of the following applies.
1. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for 2006 and the noncustodial parent attaches the form or statement to his or her return. If the divorce decree or separation agreement went into effect after 1984, the noncustodial parent can attach certain pages from the decree or agreement instead of Form 8332. See Post-1984 decree or agreement on page 23.
2. 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 2006.

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 33 and 41). However, this special rule does not apply to head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. See Pub. 501 for details.

Post-1984 decree or agreement. The decree or agreement must state all three of the following.

The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
The other parent will not claim the child as a dependent.
The years for which the claim is released.

The noncustodial parent must attach all of the following pages from the decree or agreement.

Cover page (include the other parent's SSN on that page).
The pages that include all the information identified in (1) through (3) above.
Signature page with the other parent's signature and date of agreement.

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

Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the citizen test.

Exception to gross income test. If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled ( defined on this page), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.

Exception to time lived with you. A person is considered to have lived with you for all of 2006 if the person was born or died in 2006 and your home was this person's home for the entire time he or she was alive. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, or detention in a juvenile facility, count as time lived with you. Also see Children of divorced or separated parents beginning on page 22 or Kidnapped child below.

Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the deduction for dependents, child tax credit, and the earned income credit (EIC). For details, use TeleTax topic 357 (see page 8) or see Pub. 501 (Pub. 596 for the EIC).

Married person. If the person is married, you cannot claim that person as your dependent if he or she files a joint return. But this rule does not apply if the return is filed only as a claim for refund and no tax liability would exist for either spouse if they had filed separate returns. If the person meets this exception, go to Step 2, question 3, on page 21 (for a qualifying child) or Step 4, question 4, on page 22 (for a qualifying relative). If the person does not meet this exception, go to Step 3 on page 21 (for a qualifying child) or Form 1040A, line 7 (for a qualifying relative).

Multiple support agreements. If no one person contributed over half of the support of your relative (including a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled. A person who, at any time in 2006, cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year, or can be expected to lead to death.

Qualifying child of more than one person. If the child is the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents beginning on page 22 applies.

Dependency exemption (line 6c).
Child tax credits (lines 33 and 41).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 29).
Exclusion for dependent care benefits (Schedule 2, Part III).
Earned income credit (lines 40a and 40b).

No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person claim the child as a qualifying child, the IRS will apply the following rules.

If only one of the persons is the child's parent, the child will be treated as the qualifying child of the parent.
If two of the persons are the child's parents, the child will be treated as the qualifying child of the parent with whom the child lived for the longer period of time in 2006. If the child lived with each parent for the same amount of time, the child will be treated as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2006.
If none of the persons are the child's parent, the child will be treated as the qualifying child of the person who had the highest AGI for 2006.

Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. If you and your mother both claim tax benefits based on the child, the rules above apply. Under these rules, you are entitled to treat your daughter as a qualifying child for any of the six tax benefits listed above for which you otherwise qualify. Your mother would not be entitled to take any of the six tax benefits listed above unless she has a different qualifying child.

If you will be claiming the child as a qualifying child, go to Step 2 on page 21. Otherwise, stop; you cannot claim any benefits based on this child. Go to Form 1040A, line 7.

Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card is not correct, call the Social Security Administration at 1-800-772-1213. For details on how your dependent can get an SSN, see page 18. If your dependent will not have a number by the date your return is due, see What If You Cannot File on Time? on page 12.

If your dependent child was born and died in 2006 and you do not have an SSN for the child, you can attach a copy of the child's birth certificate instead and enter “Died” in column (2).

Student. A student is a child who during any part of 5 calendar months of 2006 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Rounding Off to Whole Dollars

You may round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

Example. You received two Forms W-2, one showing wages of $5,009.55 and one showing wages of $8,760.73. On Form 1040A, line 7, you would enter $13,770 ($5,009.55 + $8,760.73 = $13,770.28).

Refunds of State or Local Income Taxes

If you received a refund, credit, or offset of state or local income taxes in 2006, you may receive a Form 1099-G.

For the year the tax was paid to the state or other taxing authority, did you itemize deductions?

No.		None of your refund is taxable.
Yes.		You may have to report part or all of the refund as income on Form 1040 for 2006. Use TeleTax topic 405 (see page 8) or see Pub. 525 for details.

Community Property States

Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state and you are filing separate returns, you must usually follow state law to determine what is community income and what is separate income. For details, see Pub. 555.

A registered domestic partner in California must report all wages, salaries, and other compensation received for his or her personal services on his or her own return. Therefore, a registered domestic partner cannot report half the combined income earned by the individual and his or her domestic partner as a married person filing separately does in California.

Foreign Retirement Plans

If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Form 8891 to find out if you can elect to defer tax on the undistributed income. If you elect to defer tax, you must use Form 1040.

Report distributions from foreign pension plans on lines 12a
and 12b.

Line 7

Wages, Salaries, Tips, etc.

Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2.

Wages received as a household employee. Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,500 in 2006 must be included in the total on line 7. Also, enter “HSH” and the amount not reported on a Form W-2 in the space to the left of line 7.

Tip income. Tip income you did not report to your employer must be included in the total on line 7. But you must use Form 1040 and Form 4137 if you received tips of $20 or more in any month and did not report the full amount to your employer, or your Form(s) W-2 shows allocated tips that you must report as income. You must report the allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown in box 8 of your Form(s) W-2. They are not included as income in box 1. See Pub. 531 for more details.

Dependent care benefits. Dependent care benefits, which should be shown in box 10 of your Form(s) W-2, must be included in the total on line 7. But first complete Schedule 2 to see if you may exclude part or all of the benefits.

Scholarship and fellowship grants. Scholarship and fellowship grants not reported on Form W-2 must be included in the total on line 7. Also, enter “SCH” and the amount in the space to the left of line 7. However, if you were a degree candidate, include on line 7 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 7.

Disability pensions. Disability pensions shown on Form 1099-R if you have not reached the minimum retirement age set by your employer must be included in the total on line 7. Disability pensions received after you reach that age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 12a and 12b of Form 1040A. Payments from an IRA are reported on lines 11a and 11b.

* This includes a Roth, SEP, or SIMPLE IRA.

Missing or incorrect Form W-2? Your employer is required to provide or send Form W-2 to you no later than January 31, 2007. If you do not receive it by early February, use TeleTax topic 154 (see page 8) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 8a

Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule 1, Part I, if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule 1 instructions apply to you.

Include taxable interest from seller-financed mortgages, banks, savings and loan associations, money market certificates, credit unions, savings bonds, etc. Interest credited in 2006 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2006 income. For details, see Pub. 550.

If you get a 2006 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2006, see Pub. 550.

Line 8b

Tax-Exempt Interest

If you received any tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, plus any exempt-interest dividends from a mutual fund, should be included in box 8 of Form 1099-INT. Enter the total on line 8b. Do not include interest earned on your IRA or Coverdell education savings account.

If you received tax-exempt interest from private activity bonds issued after August 7, 1986, you must use Form 1040.

Line 9a

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV.

You must fill in and attach Schedule 1, Part II, if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

You must use Form 1040 if you received nondividend distributions (box 3 of Form 1099-DIV) required to be reported as capital gains.

For more details, see Pub. 550.

Line 9b

Qualified Dividends

Enter your total qualified dividends on line 9b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception. Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but are not qualified dividends. These include:

Dividends you received as a nominee. See the instructions for Schedule 1.
Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock is not entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples below. Also, when counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details.
Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule above.
Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.
Payments in lieu of dividends, but only if you know or have reason to know that the payments are not qualified dividends.

Example 1. You bought 5,000 shares of XYZ Corp. common stock on November 30, 2006. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was December 8, 2006. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on January 3, 2007. You held your shares of XYZ Corp. for only 34 days (from December 1, 2006, through January 3, 2007) of the 121-day period. The 121-day period began on October 9, 2006 (60 days before the ex-dividend date) and ended on February 6, 2007. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.

Example 2. Assume the same facts as in Example 1 except that you bought the stock on December 7, 2006 (the day before the ex-dividend date), and you sold the stock on February 8, 2007. You held the stock for 63 days (from December 8, 2006, through February 8, 2007). The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from October 9, 2006, through February 6, 2007).

Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on November 30, 2006. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was December 8, 2006. The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000, and qualified dividends of $200. However, you sold the 10,000 shares on January 3, 2007. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

Be sure you use the Qualified Dividends and Capital Gain Tax Worksheet on page 36 to figure your tax. Your tax may be less if you use this worksheet.

Line 10

Capital Gain Distributions

Each payer should send you a Form 1099-DIV. Do any of the Forms 1099-DIV or substitute statements you, or your spouse if filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain)?

Yes.	You must use Form 1040.
No.	You may use Form 1040A. Enter your capital gain distributions on line 10. Also, be sure you use the Qualified Dividends and Capital Gain Tax Worksheet on page 36 to figure your tax. Your tax may be less if you use this worksheet.

If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 10 only the amount that belongs to you. Attach a statement showing the full amount you received and the amount you received as a nominee. See the Schedule 1 instructions for filing requirements for Forms 1099-DIV and 1096.

Lines 11a and 11b

IRA Distributions

Special rules may apply if you received a distribution from your individual retirement arrangement (IRA) and your main home was in the Hurricane Katrina, Rita, or Wilma disaster areas. See Pub. 4492 and Form 8915 and its instructions for details.

You should receive a Form 1099-R showing the amount of any distribution from your IRA. Unless otherwise noted in the line 11a and 11b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided below, leave line 11a blank and enter the total distribution on
line 11b.

Exception 1. Enter the total distribution on line 11a if you rolled over part or all of the distribution from one:

IRA to another IRA of the same type (for example, from one traditional IRA to another traditional IRA), or
SEP or SIMPLE IRA to a traditional IRA.

Also, enter “Rollover” next to line 11b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 11b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 11b unless Exception 2 below applies to the part not rolled over. Generally, a qualified rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590.

If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2007, attach a statement explaining what you did.

Exception 2. If any of the following apply, enter the total distribution on line 11a and see Form 8606 and its instructions to figure the amount to enter on line 11b.

You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2006 or an earlier year. If you made nondeductible contributions to these IRAs for 2006, also see
Pub. 590.
You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 11b; you do not have to see Form 8606 or its instructions.
1. 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 2001 or an earlier year.
2. Distribution code Q is shown in box 7 of Form 1099-R.
You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2006.
You had a 2005 or 2006 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.
You made excess contributions to your IRA for an earlier year and had them returned to you in 2006.
You recharacterized part or all of a contribution to a Roth IRA as a traditional IRA contribution, or vice versa.

Exception 3. If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 11a. If the total amount distributed is a QCD, enter -0- on line 11b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 11b unless Exception 2 applies to that part. Enter “QCD” next to line 11b.

A QCD is a distribution made directly by the trustee of your IRA (other than a SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70½ when the distribution was made. Your total QCDs for the year cannot be more than $100,000. (On a joint return, your spouse can also have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590 for details.

You cannot claim a charitable contribution deduction for any QCD not included in your income.

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 11b. Enter the total amount of those distributions on line 11a.

You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total was not rolled over, or (b) you were born before July 1, 1935, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. To find out if you owe this tax, see Pub. 590. If you do owe this tax, you must use Form 1040.

Lines 12a and 12b

Pensions and Annuities

Special rules may apply if you received a distribution from a profit-sharing or retirement plan and your main home was in the Hurricane Katrina, Rita, or Wilma disaster areas. See Pub. 4492 and Form 8915 and its instructions for details.

You should receive a Form 1099-R showing the amount of your pension and annuity payments. See page 28 for details on rollovers and lump-sum distributions.

Do not report on lines 12a and 12b disability pensions received before you reach the minimum retirement age set by your employer. Instead, report them on line 7.

Attach Form(s) 1099-R to Form 1040A if any federal income tax was withheld.

Fully taxable pensions and annuities. If your pension or annuity is fully taxable, enter it on line 12b; do not make an entry on line 12a. Your payments are fully taxable if (a) you did not contribute to the cost (see page 28) of your pension or annuity, or (b) you got back your entire cost tax free before 2006.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

Partially taxable pensions and annuities. Enter the total pension or annuity payments you received in 2006 on line 12a. If your Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 12b. But if your annuity starting date (defined below) was after July 1, 1986, see below to find out if you must use the Simplified Method to figure the taxable part.

You can ask the IRS to figure the taxable part for you for a $380 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you may report that amount on line 12b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method.

Annuity starting date. Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.

Simplified Method. You must use the Simplified Method if either of the following applies.

Your annuity starting date (defined above) was after July 1, 1986, and you used this method last year to figure the taxable part.
Your annuity starting date was after November 18, 1996, and both of the following apply.
1. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
2. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments.

If you must use the Simplified Method, complete the worksheet below to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 or Pub. 721 for U.S. Civil Service retirement benefits.

If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the worksheet below.

Age (or combined ages) at annuity starting date. If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

If you are the beneficiary of an employee who died or there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure your taxable amount.

Cost. Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of Form 1099-R, for the first year you received payments from the plan.

Rollovers. Generally, a qualified rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. Use lines 12a and 12b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

Enter on line 12a the total distribution before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. From the total on line 12a, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount, even if zero, on line 12b. Also, enter “Rollover” next to line 12b.

Special rules apply to partial rollovers of property. For more details on rollovers, including distributions under qualified domestic relations orders, see Pub. 575.

Lump-sum distributions. If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the “Total distribution” box in box 2b checked. You must use Form 1040 if you owe additional tax because you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. See Pub. 575 to find out if you owe this tax.

Enter the total distribution on line 12a and the taxable part on line 12b.

You may be able to pay less tax on the distribution if you were born before January 2, 1936, or you are the beneficiary of a deceased employee who was born before January 2, 1936. But you must use Form 1040 to do so. For details, see Form 4972.

Before you begin:

If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.

Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040A, line 12b. Enter the total pension or annuity payments received in 2006 on Form 1040A, line 12a.

1.	Enter the total pension or annuity payments received in 2006. Also, enter this amount on Form 1040A, line 12a						1.
2.	Enter your cost in the plan at the annuity starting date				2.
	Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3.
3.	Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below				3.
4.	Divide line 2 by the number on line 3				4.
5.	Multiply line 4 by the number of months for which this year's payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6				5.
6.	Enter the amount, if any, recovered tax free in years after 1986				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 1040A, line 12b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R						9.
10.	Was your annuity starting date before 1987?
	Yes.	Leave line 10 blank.
	No.	Add lines 6 and 8. This is the amount you have recovered tax free through 2006. You will need this number when you fill 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 (see above) was . . .		before November 19, 1996, enter on line 3 . . .			after November 18, 1996, enter on line 3 . . .
	55 or under		300			360
	56-60		260			310
	61-65		240			260
	66-70		170			210
	71 or older		120			160
Table 2 for Line 3 Above
	IF the combined ages at annuity starting date (see above) were . . .			THEN enter on line 3 . . .
	110 or under			410
	111-120			360
	121-130			310
	131-140			260
	141 or older			210

Line 13

Unemployment Compensation, Alaska Permanent Fund Dividends, and Jury Duty Pay

Unemployment compensation. You should receive a Form 1099-G showing the total unemployment compensation paid to you in 2006.

If you received an overpayment of unemployment compensation in 2006 and you repaid any of it in 2006, subtract the amount you repaid from the total amount you received. Include the result in the total on line 13. Also, enter “Repaid” and the amount you repaid in the space to the left of line 13. If you repaid unemployment compensation in 2006 that you included in gross income in an earlier year, you can deduct the amount repaid. But you must use Form 1040 to do so. See Pub. 525 for details.

Alaska Permanent Fund dividends. Include the dividends in the total on line 13.

Jury duty pay. Include any pay received for jury duty in the total on line 13. Also, see the instructions for line 19 beginning on page 31.

Lines 14a and 14b

Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2006. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the worksheet on page 29 to see if any of your benefits are taxable.

Exception. Do not use the worksheet on page 29 if any of the following apply.

You made contributions to a traditional IRA for 2006 and you or your spouse were covered by a retirement plan at work. Instead, use the worksheets in Pub. 590 to see if any of your social security benefits are taxable and to figure your IRA deduction.
You repaid any benefits in 2006 and your total repayments (box 4) were more than your total benefits for 2006 (box 3). None of your benefits are taxable for 2006. Also, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in gross income in an earlier year. But you must use Form 1040 to do so. See Pub. 915.
You file Form 8815. Instead, use the worksheet in Pub. 915.

Line 16

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.

Line 17

IRA Deduction

If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2006, you must report them on Form 8606.

If you made contributions to a traditional IRA for 2006, 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. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. A statement should be sent to you by May 31, 2007, that shows all contributions to your traditional IRA for 2006.

Use the worksheet on page 30 to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.

If you were age 70½ or older at the end of 2006, you cannot deduct any contributions made to your traditional IRA for 2006 or treat them as nondeductible contributions.
You cannot deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit. See the instructions for line 32 on page 37.

If you made contributions to both a traditional IRA and a Roth IRA for 2006, do not use the worksheet on page 30. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.

You cannot deduct elective deferrals to a 401(k) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts are not included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 32 on page 37.
If you made contributions to your IRA in 2006 that you deducted for 2005, do not include them in the worksheet.
If you received a distribution from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, do not include that distribution on line 8 of the worksheet. The distribution should be shown in box 11 of your Form W-2. If it is not, contact your employer for the amount of the distribution.
You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 17.
Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 11a and 11b that begin on page 25.
Do not include trustees' fees that were billed separately and paid by you for your IRA. You may be able to deduct those fees as an itemized deduction. But you must use Form 1040 to do so.
If the total of your IRA deduction on line 17 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2006, see Pub. 590 for special rules.

Before you begin:

Complete Form 1040A, lines 16, 17, and 19, if they apply to you.
If you are married filing separately and you lived apart from your spouse for all of 2006, enter “D” to the right of the word “benefits” on line 14a.
Be sure you have read the Exception on page 28 to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

1.	Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099. Also, enter this amount on Form 1040A, line 14a			1.
2.	Enter one-half of line 1				2.
3.	Enter the total of the amounts from Form 1040A, lines 7, 8a, 9a, 10, 11b, 12b, and 13				3.
4.	Enter the amount, if any, from Form 1040A, line 8b				4.
5.	Add lines 2, 3, and 4				5.
6.	Enter the total of the amounts from Form 1040A, lines 16, 17, and 19				6.
7.	Is the amount on line 6 less than the amount on line 5?
		No.	None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b.
		Yes. Subtract line 6 from line 5			7.
8.	If you are: Married filing jointly, enter $32,000. Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2006, enter $25,000.				8.
	Married filing separately and you lived with your spouse at any time in 2006, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17.
9.	Is the amount on line 8 less than the amount on line 7?
		No.	None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. If you are married filing separately and you lived apart from your spouse for all of 2006, be sure you entered “D” to the right of the word “benefits” on line 14a.
		Yes. Subtract line 8 from line 7			9.
10.	Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2006				10.
11.	Subtract line 10 from line 9. If zero or less, enter -0-				11.
12.	Enter the smaller of line 9 or line 10				12.
13.	Enter one-half of line 12				13.
14.	Enter the smaller of line 2 or line 13				14.
15.	Multiply line 11 by 85% (.85). If line 11 is zero, enter -0-				15.
16.	Add lines 14 and 15				16.
17.	Multiply line 1 by 85% (.85)				17.
18.	Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040A, line 14b.				18.
		If any of your benefits are taxable for 2006 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Pub. 915 for details.

By April 1 of the year after the year in which you reach age 70½, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.

You must use Form 1040 if you owe tax on any excess contributions made to an IRA or any excess accumulations in an IRA. For details, see Pub. 590.

Before you begin:

Be sure you have read the list that begins on page 28.
Figure any amount on Form 1040A, line 19.

Your IRA

Spouse's IRA

1a.

Were you covered by a retirement plan (see above)?

1a.

Yes

If married filing jointly, was your spouse covered by a retirement plan?

1b.

Yes

Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly), skip lines 2 through 6, enter $4,000 ($5,000 if age 50 or older at the end of 2006) on line 7a (and 7b if applicable), and go to line 8. Otherwise, go to line 2.

Enter the amount shown below that applies to you.

Single, head of household, or married filing separately and you lived
apart from your spouse for all of 2006, enter $60,000

Qualifying widow(er), enter $85,000

2a.

2b.

Married filing jointly, enter $85,000 in both columns. But if you
checked “No” on either line 1a or 1b, enter $160,000 for the person
who was not covered by a plan
Married filing separately and you lived with your spouse at any time
in 2006, enter $10,000

Enter the amount from Form 1040A, line 15

Enter the total of the amounts from Form 1040A,
lines 16 and 19

Subtract line 4 from line 3. Enter the result in both columns

5a.

5b.

Is the amount on line 5 less than the amount on line 2?

No.

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. If the result is $10,000or more, enter $4,000 ($5,000 if age 50 or older at the end of 2006) on line 7 for that column and go to line 8. Otherwise, go to line 7

6a.

6b.

Multiply lines 6a and 6b by 40% (.40) (or by 50% (.50) in the column for the IRA of a person who is age 50 or older at the end of 2006). If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200

7a.

7b.

Enter the amount from Form 1040A, line 7. Include any nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q

If married filing jointly and line 8 is less than $8,000 ($9,000 if one spouse is age 50 or older at the end of 2006; $10,000 if both spouses are age 50 or older at the end of 2006), stop here and see Pub. 590 to figure your IRA deduction.

Enter traditional IRA contributions made, or that will be made by April 16, 2007, for 2006 to your IRA on line 9a and to your spouse's IRA on line 9b

9a.

9b.

10.

On line 10a, enter the smallest of line 7a, 8, or 9a. On line 10b, enter the smallest of line 7b, 8, or 9b. This is the most you can deduct. Add the amounts on lines 10a and 10b and enter the total on Form 1040A, line 17. Or, if you want, you may deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)

10a.

10b.

Were you covered by a retirement plan? If you were covered by a retirement plan (401(k), SIMPLE, etc.) at work, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to you. The “Retirement plan” box in box 13 of your Form W-2, should be checked if you were covered by a plan at work even if you were not vested in the plan.

If you were covered by a retirement plan and you file Form 8815, see Pub. 590 to figure the amount, if any, of your IRA deduction.

Married persons filing separately. If you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2006.

You may also be able to take the retirement savings contributions credit. See the instructions for line 32 on page 37.

Line 18

Student Loan Interest Deduction

You can take this deduction only if all of the following apply.

You paid interest in 2006 on a qualified student loan ( see below).
Your filing status is any status except married filing separately.
Your modified adjusted gross income (AGI) is less than: $65,000 if single, head of household, or qualifying widow(er); $135,000 if married filing jointly. Use lines 2 through 4 of the worksheet below to figure your modified AGI.
You, or your spouse if filing jointly, are not claimed as a dependent on someone's (such as your parent's) 2006 tax return.

Use the worksheet below to figure your student loan interest deduction.

Qualified student loan. A qualified student loan is any loan you took out to pay the qualified higher education expenses for:

Yourself and your spouse.
Any person who was your dependent when the loan was taken out.
Any person you could have claimed as a dependent for the year the loan was taken out except that:
1. The person filed a joint return,
2. The person had gross income that was equal to or more than the exemption amount for that year ($3,300 for 2006), or
3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.

The person for whom the expenses were paid must have been an eligible student (defined below). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970.

Qualified higher education expenses. Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.

Employer-provided educational assistance benefits that are not included in box 1 of Form(s) W-2.
Excludable U.S. series EE and I savings bond interest from Form 8815.
Nontaxable qualified tuition program earnings.
Nontaxable earnings from Coverdell education savings accounts.
Any scholarship, educational assistance allowance, or other payment (but not gifts, inheritances, etc.) excluded from income.

For more details on these expenses, see Pub. 970.

Eligible student. An eligible student is a person who:

Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution, and
Carried at least half the normal full-time workload for the course of study he or she was pursuing.

Line 19

Jury Duty Pay You Gave Your Employer

If you gave your jury duty pay to your employer because your employer continued to pay your salary while you served on the jury, you can deduct the amount turned over to your employer. Also, see the instructions for line 13 on page 28.

Before you begin:

Figure any amount on Form 1040A, line 19.
See the instructions for line 18 above.

1.		Enter the total interest you paid in 2006 on qualified student loans (see above). Do not enter more than $2,500			1.
2.		Enter the amount from Form 1040A, line 15		2.
3.		Enter the total of the amounts from Form 1040A, lines 16, 17, and 19		3.
4.		Subtract line 3 from line 2		4.
5.		Enter the amount shown below for your filing status.
	Single, head of household, or qualifying widow(er)—$50,000 Married filing jointly—$105,000			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 Form 1040A, line 18			9.

Line 23a

If you were born before January 2, 1942, or were blind at the end of 2006, check the appropriate boxes on line 23a. If you were married and checked the box on Form 1040A, line 6b, and your spouse was born before January 2, 1942, or was blind at the end of 2006, also check the appropriate boxes for your spouse. Be sure to enter the total number of boxes checked in the box provided on line 23a.

Blindness. If you were partially blind as of December 31, 2006, you must get a statement certified by your eye doctor or registered optometrist that:

You cannot see better than 20/200 in your better eye with glasses or contact lenses, or
Your field of vision is 20 degrees or less.

If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor or registered optometrist to this effect instead.

You must keep the statement for your records.

Line 23b

If you are married filing a separate return and your spouse itemizes deductions on Form 1040, check the box on line 23b. You cannot take the standard deduction even if you were born before January 2, 1942, or were blind (that is, you completed line 23a). Enter -0- on line 24 and go to line 25.

In most cases, your federal income tax will be less if you take any itemized deductions that you may have, such as state and local income taxes, but you must use Form 1040 to do so.

Line 24

Standard Deduction

Most people can find their standard deduction by looking at the amounts listed under “All others” to the left of Form 1040A, line 24. But if you, or your spouse if filing jointly, can be claimed as a dependent on someone's 2006 return or you checked any box on line 23a, use the chart or worksheet on page 33 that applies to you to figure your standard deduction. Also, if you checked the box on line 23b, you cannot take the standard deduction even if you were born before January 2, 1942, or were blind.

Line 26

Exemptions

Taxpayers housing individuals displaced by Hurricane Katrina. You may be able to claim an additional exemption amount of $500 per person (up to $2,000) if you provided housing to a person who was displaced from his or her main home because of Hurricane Katrina and all of the following apply.

The person displaced lived in your main home for a period of at least 60 consecutive days ending in 2006.
You did not receive any rent or other amount from any source for providing the housing.
The main home of the person displaced was, on August 28, 2005, in the Hurricane Katrina disaster area.
The person displaced was not your spouse or dependent.
You did not claim an additional exemption amount for that person in 2005.
You did not claim the maximum additional exemption amount of $2,000 in 2005.

For details, see Form 8914.

Adjusted gross income (line 22) over $112,875. Use the Deduction for Exemptions Worksheet on page 34 to figure your deduction for exemptions unless you are filing Form 8914.

Line 28

Tax

Do you want the IRS to figure your tax for you?

Yes. See Pub. 967 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you did not pay enough, we will send you a bill.

No. Use the Tax Table on pages 62-73 to figure your tax unless you are required to use Form 8615 (see below) or the Qualified Dividends and Capital Gain Tax Worksheet (see page 36). Also include in the total on line 28 any of the following taxes.

Tax from recapture of education credits. You may owe this tax if (a) you claimed an education credit in an earlier year, and (b) either tax-free educational assistance or a refund of qualified expenses was received in 2006 for the student. See Form 8863 for more details. If you owe this tax, enter the amount and “ECR” to the left of the entry space for line 28.

Alternative minimum tax. If both 1 and 2 next apply to you, use the worksheet on page 35 to see if you owe this tax and, if you do, the amount to include on line 28.

The amount on Form 1040A, line 26, is: $19,800 or more if single, married filing jointly, or qualifying widow(er); $13,200 or more if head of household; $9,900 or more if married filing separately.
The amount on Form 1040A, line 22, is more than: $42,500 if single or head of household; $62,550 if married filing jointly or qualifying widow(er); $31,275 if married filing separately.

If filing for a child who was under age 18 at the end of 2006, and the amount on Form 1040A, line 22, is more than the total of $6,050 plus the amount on Form 1040A, line 7, do not file this form. Instead, file Form 1040 for the child. Use Form 6251 to see if the child owes this tax.

Form 8615

Form 8615 must generally be used to figure the tax if this return is for a child who was under age 18 at the end of 2006, and who had more than $1,700 of investment income, such as taxable interest, ordinary dividends, or capital gain distributions. But if neither of the child's parents was alive at the end of 2006, do not use Form 8615 to figure the child's tax.

A child born on January 1, 1989, is considered to be age 18 at the end of 2006. Do not use Form 8615 for such a child.

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

1.		Is your earned income* more than $550?
		Yes.	Add $300 to your earned income. Enter the total	.	1.
		No.	Enter $850
2.		Enter the amount shown below for your filing status.
	Single or married filing separately—$5,150 Married filing jointly or qualifying widow(er)—$10,300 Head of household—$7,550			.	2.
3.		Standard deduction.
	a.	Enter the smaller of line 1 or line 2. If born after January 1, 1942, and not blind, stop here and enter this amount on Form 1040A, line 24. Otherwise, go to line 3b			3a.
	b.	If born before January 2, 1942, or blind, multiply the number on Form 1040A, line 23a, by $1,000 ($1,250 if single or head of household)			3b.
	c.	Add lines 3a and 3b. Enter the total here and on Form 1040A, line 24			3c.
* Earned income includes wages, salaries, and tips. It also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the amount you reported on Form 1040A, line 7.

Standard Deduction Chart for People Who Were Born Before January 2, 1942, or Who Were Blind— Line 24

Do not use this chart if someone can claim you, or your spouse if married filing jointly, as a dependent. Instead, use the worksheet above.
Enter the number from the box on line 23a of Form 1040A	▶		Do not use the number of exemptions from line 6d.
IF your filing status is . . .		AND the number in the box above is . . .		THEN your standard deduction is . . .
Single	1 2			$6,400 7,650
Married filing jointly or Qualifying widow(er)	1 2 3 4			$11,300 12,300 13,300 14,300
Married filing separately	1 2 3 4			$6,150 7,150 8,150 9,150
Head of household	1 2			$8,800 10,050

1.		Is the amount on Form 1040A, line 22, more than the amount shown on line 4 below for your filing status?
		No.		Multiply $3,300 by the total number of exemptions claimed on Form 1040A, line 6d, and enter the result on Form 1040A, line 26.
		Yes.	Continue
2.		Multiply $3,300 by the total number of exemptions claimed on Form 1040A, line 6d				2.
3.		Enter the amount from Form 1040A, line 22			3.
4.		Enter the amount shown below for your filing status.
	Single—$150,500 Married filing jointly or qualifying widow(er)—$225,750 Married filing separately—$112,875 Head of household—$188,150				4.
5.		Subtract line 4 from line 3			5.
6.		Is line 5 more than $122,500 ($61,250 if married filing separately)?
		Yes.	Multiply $1,100 by the total number of exemptions claimed on Form 1040A, line 6d. Enter the result here and on Form 1040A, line 26. Do not complete the rest of this worksheet.
		No.	Divide line 5 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, increase it to the next whole number (for example, increase 0.0004 to 1)		6.
7.		Multiply line 6 by 2% (.02) and enter the result as a decimal				7.	.
8.		Multiply line 2 by line 7				8.
9.		Divide line 8 by 1.5				9.
10.		Deduction for exemptions. Subtract line 9 from line 2. Enter the result here and on Form 1040A, line 26				10.

Before you begin:

Figure the tax you would enter on Form 1040A, line 28, if you do not owe this tax.

1.	Enter the amount from Form 1040A, line 22			1.
2.	Enter the amount from Form 8914, line 6			2.
3.	Subtract line 2 from line 1			3.
4.	Enter the amount shown below for your filing status.
	Single or head of household—$42,500 Married filing jointly or qualifying widow(er)—$62,550 Married filing separately—$31,275			4.
5.	Subtract line 4 from line 3. If zero or less, stop here; you do not owe this tax			5.
6.	Enter the amount shown below for your filing status.
	Single or head of household—$112,500 Married filing jointly or qualifying widow(er)—$150,000 Married filing separately—$75,000		6.
7.	Subtract line 6 from line 3. If zero or less, enter -0- here and on line 8, and go to line 9.		7.
8.	Multiply line 7 by 25% (.25)			8.
9.	Add lines 5 and 8			9.
10.	If line 9 is $175,000 or less ($87,500 or less if married filing separately), multiply line 9 by 26% (.26). Otherwise, multiply line 9 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result		10.
11.	Did you use the Qualified Dividends and Capital Gain Tax Worksheet on page 36 to figure the tax on the amount on Form 1040A, line 27?
	No.	Skip lines 11 through 22; enter the amount from line 10 on line 23 and go to line 24.
	Yes.	Enter the amount from line 4 of that worksheet	11.
12.	Enter the smaller of line 9 or line 11			12.
13.	Subtract line 12 from line 9			13.
14.	If line 13 is $175,000 or less ($87,500 or less if married filing separately), multiply line 13 by 26% (.26). Otherwise, multiply line 13 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result				14.
15.	Enter: $61,300 if married filing jointly or qualifying widow(er), $30,650 if single or married filing separately, or $41,050 if head of household			15.
16.	Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet on page 36			16.
17.	Subtract line 16 from line 15. If zero or less, enter -0-			17.
18.	Enter the smaller of line 12 or line 17			18.
19.	Multiply line 18 by 5% (.05)				19.
20.	Subtract line 18 from line 12			20.
21.	Multiply line 20 by 15% (.15)				21.
22.	Add lines 14, 19, and 21				22.
23.	Enter the smaller of line 10 or line 22				23.
24.	Enter the amount you would enter on Form 1040A, line 28, if you do not owe this tax				24.
25.	Alternative minimum tax. Is the amount on line 23 more than the amount on line 24?
	No.	You do not owe this tax.
	Yes.	Subtract line 24 from line 23. Also include this amount in the total on Form 1040A, line 28. Enter “AMT” and show the amount in the space to the left of line 28			25.

Qualified Dividends and Capital Gain Tax Worksheet

If you received qualified dividends or capital gain distributions, use the worksheet below to figure your tax.

Line 29

Credit for Child and Dependent Care Expenses

You may be able to take this credit if you paid someone to care for:

Your qualifying child under age 13 whom you claim as your dependent.
Your disabled spouse who could not care for himself or herself, and who lived with you for more than half the year.
Any disabled person not able to care for himself or herself, who lived with you for more than half the year, and whom you claim as a dependent.
Any disabled person not able to care for himself or herself, who lived with you for more than half the year, and whom you could have claimed as a dependent except that:
1. The person filed a joint return,
2. The person had $3,300 or more of gross income, or
3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.
Your child whom you could not claim as a dependent because of the rule for Children of divorced or separated parents beginning on page 22.

For details, use TeleTax topic 602 (see page 8) or see the Instructions for Schedule 2 (Form 1040A).

Line 30

Credit for the Elderly or the Disabled

You may be able to take this credit if by the end of 2006 (a) you were age 65 or older, or (b) you retired on permanent and total disability and you had taxable disability income. But you usually cannot take the credit if the amount on Form 1040A, line 22, is $17,500 or more ($20,000 or more if married filing jointly and only one spouse is eligible for the credit; $25,000 or more if married filing jointly and both spouses are eligible; $12,500 or more if married filing separately). See Schedule 3 and its instructions for details.

Credit figured by the IRS. If you can take this credit and you want us to figure it for you, see the Instructions for Schedule 3.

Before you begin:

Be sure you do not have to file Form 1040 (see the instructions for Form 1040A,
line 10, on page 25).

1.	Enter the amount from Form 1040A, line 27			1.
2.	Enter the amount from Form 1040A, line 9b		2.
3.	Enter the amount from Form 1040A, line 10		3.
4.	Add lines 2 and 3			4.
5.	Subtract line 4 from line 1. If zero or less, enter -0-			5.
6.	Enter the smaller of:
	The amount on line 1, or
	$30,650 if single or married filing separately,			6.
	$61,300 if married filing jointly or qualifying widow(er),
	or $41,050 if head of household.
7.	Is the amount on line 5 equal to or more than the amount on line 6?
	Yes.	Skip lines 7 through 9; go to line 10 and check the "No" box.
	No.	Enter the amount from line 5		7.
8.	Subtract line 7 from line 6			8.
9.	Multiply line 8 by 5% (.05)				9.
10.	Are the amounts on lines 4 and 8 the same?
	Yes.	Skip lines 10 through 13; go to line 14.
	No.	Enter the smaller of line 1 or line 4		10.
11.	Enter the amount from line 8 (if line 8 is blank, enter -0-)			11.
12.	Subtract line 11 from line 10			12.
13.	Multiply line 12 by 15% (.15)				13.
14.	Figure the tax on the amount on line 5. Use the Tax Table on pages 62-73. Enter tax here				14.
15.	Add lines 9, 13, and 14				15.
16.	Figure the tax on the amount on line 1. Use the Tax Table on pages 62-73. Enter tax here				16.
17.	Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040A, line 28				17.

Line 31

Education Credits

If you (or your dependent) paid qualified expenses in 2006 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you cannot take an education credit if any of the following apply.

You, or your spouse if filing jointly, are claimed as a dependent on someone's (such as your parent's) 2006 tax return.
Your filing status is married filing separately.
The amount on Form 1040A, line 22, is $55,000 or more ($110,000 or more if married filing jointly).
You (or your spouse) were a nonresident alien for any part of 2006 unless your filing status is married filing jointly.

Line 32

Retirement Savings Contributions Credit

You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions), or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.

However, you cannot take the credit if either of the following applies.

The amount on Form 1040A, line 22, is more than $25,000 ($37,500 if head of household; $50,000 if married filing jointly).
The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1989, (b) is claimed as a dependent on someone else's 2006 tax return, or (c) was a student ( defined below).

You were a student if during any part of 5 calendar months of 2006 you:

Were enrolled as a full-time student at a school, or
Took a full-time, on-farm training course given by a school or a state, county, or local government agency.

A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

For more details, use TeleTax topic 610 (see page 8) or see
Form 8880.

Three Steps To Take the Child Tax Credit!

Step 1.	Make sure you have a qualifying child for the child tax credit (see the instructions for line 6c).
Step 2.	Make sure that for each qualifying child you either checked the box on Form 1040A, line 6c, column (4), or completed Form 8901 (if the child is not your dependent).
Step 3.	Answer the following question to see if you may use the worksheet on page 38 to figure your credit or if you must use Pub. 972, Child Tax Credit. If you need Pub. 972, see page 7.

1. Is the amount on Form 1040A, line 22, more than the amount shown below for your filing status?

Married filing jointly - $110,000

Single, head of household, or qualifying widow(er) - $75,000

Married filing separately - $55,000

Yes.

You must use
Pub. 972 to figure your child tax credit.

No.

Use the worksheet on page 38 to figure your child tax credit.

This image is too large to be displayed in the current screen. Please click the link to view the image.

Child tax credits

Line 38

Federal Income Tax Withheld

Add the amounts shown as federal income tax withheld on your Forms W-2 and 1099-R. Enter the total on line 38. The amount of federal income tax withheld should be shown in box 2 of Form W-2, and in box 4 of Form 1099-R. Attach Form(s) 1099-R to the front of your return if federal income tax was withheld.

If you received a 2006 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, or social security benefits, include the amount withheld in the total on line 38. This should be shown in Form 1099, box 4, or Form SSA-1099, box 6. If federal income tax was withheld from your Alaska Permanent Fund dividends, include the tax withheld in the total on line 38.

Line 39

2006 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2006. Include any overpayment from your 2005 return that you applied to your 2006 estimated tax.

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2006. For an example of how to do this, see Pub. 505. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2006 or in 2007 before filing a 2006 return. Also, see Pub. 505 if either of the following apply.

You got divorced in 2006 and you made joint estimated tax payments with your former spouse.
You changed your name and you made estimated tax payments using your former name.

What is the EIC?

The EIC is a credit for certain people who work. The credit may give you a refund even if you do not owe any tax.

In determining if you had a qualifying child, special rules may apply if you had to relocate because of Hurricane Katrina, Rita, or Wilma. For details, see Pub. 4492.

To Take the EIC:

Follow the steps below.
Complete the worksheet on page 44 or let the IRS figure the credit for you.
If you have a qualifying child, complete and attach Schedule EIC.

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

If you take the EIC even though you are not eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you will not be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will not be allowed to take the credit for 10 years. See Form 8862, who must file, on page 43. You may also have to pay penalties.

1. If, in 2006:

2 children lived with you, is the amount on Form 1040A, line 22, less than $36,348 ($38,348 if married filing jointly)?

1 child lived with you, is the amount on Form 1040A, line 22, less than $32,001 ($34,001 if married filing jointly)?

No children lived with you, is the amount on Form 1040A, line 22, less than $12,120 ($14,120 if married filing jointly)?

Yes.

Go to question 2.

No.

You cannot take the credit.

2. Do you, and your spouse if filing a joint return, have a social security number that allows you to work or is valid for EIC purposes (see page 43)?

Yes. Continue

No.

You cannot take the credit. Enter “No” to the left of the entry space for line 40a.

3. Is your filing status married filing separately?

Yes.

You cannot take the credit.

No. Continue

4. Were you or your spouse a nonresident alien for any part of 2006?

Yes.

See Nonresident aliens on page 43.

No.

Go to Step 2.

1. Add the amounts from
Form 1040A:

	Line 8a
	Line 8b	+
	Line 9a	+
	Line 10	+

Investment Income		=

2. Is your investment income more than $2,800?

Yes.

You cannot take the credit.

No.

Go to Step 3.

Continued from page 40

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

was ...
Under age 19 at the end of 2006
or
Under age 24 at the end of 2006 and a student (see page 43)
or
Any age and permanently and totally disabled (see page 43)

who...
Lived with you in the United States for more than half of 2006. If the child did not live with you for the required time, see Exception to time lived with you beginning on page 42.
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 2006, or the child was married, see page 43.

1. Do you have at least one child who meets the conditions to be your qualifying child?

Yes.

The child must have a valid social security number as defined on page 43 unless the child was born and died in 2006. Go to question 2.

No.

Skip question 2; go to Step 4.

2. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2006?

Yes.

You cannot take the credit. Enter “No” to the left of the entry space for line 40a.

No.

Skip Step 4; go to Step 5 on page 42.

1. Is the amount on Form 1040A, line 22, less than $12,120 ($14,120 if married filing jointly)?

Yes. Continue

No.

You cannot take the credit.

2. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2006?

Yes.

You cannot take the credit. Enter “No” to the left of the entry space for line 40a.

No. Continue

3. Can you, or your spouse if filing a joint return, be claimed as a dependent on someone else's 2006 tax return?

Yes.

You cannot take the credit.

No. Continue

4. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2006?

Yes. Continue

No.

You cannot take the credit.

5. Was your home, and your spouse's if filing a joint return, in the United States for more than half of 2006? Members of the military stationed outside the United States, see page 43 before you answer.

Yes.

Go to Step 5
on page 42.

No.

You cannot take the credit. Enter “No” to the left of the entry space for line 40a.

Continued from page 41

1. Figure earned income:

	Form 1040A, line 7
	Subtract, if included on line 7, any:
•	Taxable scholarship or fellowship grant not reported on a Form W-2.
•	Amount paid to an inmate in a penal institution for work (enter “PRI” and the amount subtracted to the left of the entry space for Form 1040A, line 7).
•	Amount received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and the amount subtracted to the left of the entry space for Form 1040A, line 7). This amount may be shown in Form W-2, box 11. If you received such an amount but it is not reported on Form W-2, contact your employer for the amount received as a pension or annuity.	-
	Add all of your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040A, line 40b. See Combat pay, nontaxable on this page.	+
	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.
	Earned Income =

2. If you have:

2 or more qualifying children, is your earned income less than $36,348 ($38,348 if married filing jointly)?

1 qualifying child, is your earned income less than $32,001 ($34,001 if married filing jointly)?

No qualifying children, is your earned income less than $12,120 ($14,120 if married filing jointly)?

Yes.

Go to Step 6.

No.

You cannot take the credit.

1. Do you want the IRS to figure the credit for you?

Yes.

See Credit figured by the IRS below.

No.

Go to the worksheet on page 44.

Definitions and Special Rules

(listed in alphabetical order)

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Combat pay, nontaxable. If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election.

Credit figured by the IRS. To have the IRS figure the credit for you:

Enter “EIC” to the left of the entry space for Form 1040A,
line 40a.
Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040A, line 40b. See Combat pay, nontaxable above.
If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file on page 43.

Exception to time lived with you. A child is considered to have lived with you for all of 2006 if the child was born or died in 2006 and your home was this child's home for the entire time he or she was alive in 2006. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, or detention in a juvenile facility, count as time lived at home. Also see Kidnapped child on page 23 or Members of the military below.

Form 8862, who must file. You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But do not file Form 8862 if either of the following applies.

You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC has not been reduced or disallowed again for any reason other than a math or clerical error.
You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC was not your qualifying child.

Also, do not file Form 8862 or take the credit for the:

2 years after the most recent tax year for which there was a final determination that your EIC was reduced or disallowed 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 was reduced or disallowed 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 2006 is a qualifying child only if (a) you can claim him or her as your dependent on Form 1040A, line 6c, or (b) you could have claimed him or her as your dependent except for the special rule under Children of divorced or separated parents beginning on page 22.

Members of the military. If you were on extended active duty outside the United States, your home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you serve fewer than 90 days.

Nonresident aliens. If your filing status is married filing jointly, go to Step 2 on page 40. Otherwise, stop; you cannot take the EIC.

Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2006, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can lead to death.

Dependency exemption (line 6c).
Child tax credits (lines 33 and 41).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 29).
Exclusion for dependent care benefits (Schedule 2, Part III).
Earned income credit (lines 40a and 40b).

If only one of the persons is the child's parent, the child will be treated as the qualifying child of the parent.
If two of the persons are the child's parents, the child will be treated as the qualifying child of the parent with whom the child lived for the longer period of time during 2006. If the child lived with each parent for the same amount of time, the child will be treated as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2006.
If none of the persons is the child's parent, the child will be treated as the qualifying child of the person who had the highest AGI for 2006.

Example.

Your daughter meets the conditions to be a qualifying child for both you and your mother. If you and your mother both claim tax benefits based on the child, the rules above apply. Under these rules, you are entitled to treat your daughter as a qualifying child for any of the six tax benefits listed above for which you otherwise qualify. Your mother would not be entitled to take any of the six tax benefits listed above unless she has a different qualifying child.

If you will not be taking the EIC with a qualifying child, enter “No” to the left of the entry space for line 40a. Otherwise, go to Step 3, question 1, on page 41.

Social security number (SSN). For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to apply for or receive a federally funded benefit.

To find out how to get an SSN, see page 18. If you will not have an SSN by the date your return is due, see What If You Cannot File on Time? on page 12.

Welfare benefits, effect of credit on. Any refund you receive as a result of taking the EIC will not be used to determine if you are eligible for the following programs or how much you can receive from them. But if the refund you receive because of the EIC is not spent within a certain period of time, it may count as an asset (or resource) and affect your eligibility.

Temporary Assistance for Needy Families (TANF).
Medicaid and supplemental security income (SSI).
Food stamps and low-income housing.

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Earned Income Credit (EIC) Worksheet - Line 40

2006 Earned Income Credit (EIC) Table Caution. This is not a tax table.
1. To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet.	2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet.	Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.

		And your filing status is-
If the amount you are looking up from the worksheet is-		Single, head of household, or qualifying widow(er) and you have-			Married filing jointly and you have-
		No children	One child	Two children	No children	One child	Two children
At least	But less than	Your credit is-			Your credit is-
$1	$50	$2	$9	$10	$2	$9	$10
50	100	6	26	30	6	26	30
100	150	10	43	50	10	43	50
150	200	13	60	70	13	60	70
200	250	17	77	90	17	77	90
250	300	21	94	110	21	94	110
300	350	25	111	130	25	111	130
350	400	29	128	150	29	128	150
400	450	33	145	170	33	145	170
450	500	36	162	190	36	162	190
500	550	40	179	210	40	179	210
550	600	44	196	230	44	196	230
600	650	48	213	250	48	213	250
650	700	52	230	270	52	230	270
700	750	55	247	290	55	247	290
750	800	59	264	310	59	264	310
800	850	63	281	330	63	281	330
850	900	67	298	350	67	298	350
900	950	71	315	370	71	315	370
950	1,000	75	332	390	75	332	390
1,000	1,050	78	349	410	78	349	410
1,050	1,100	82	366	430	82	366	430
1,100	1,150	86	383	450	86	383	450
1,150	1,200	90	400	470	90	400	470
1,200	1,250	94	417	490	94	417	490
1,250	1,300	98	434	510	98	434	510
1,300	1,350	101	451	530	101	451	530
1,350	1,400	105	468	550	105	468	550
1,400	1,450	109	485	570	109	485	570
1,450	1,500	113	502	590	113	502	590
1,500	1,550	117	519	610	117	519	610
1,550	1,600	120	536	630	120	536	630
1,600	1,650	124	553	650	124	553	650
1,650	1,700	128	570	670	128	570	670
1,700	1,750	132	587	690	132	587	690
1,750	1,800	136	604	710	136	604	710
1,800	1,850	140	621	730	140	621	730
1,850	1,900	143	638	750	143	638	750
1,900	1,950	147	655	770	147	655	770
1,950	2,000	151	672	790	151	672	790
2,000	2,050	155	689	810	155	689	810
2,050	2,100	159	706	830	159	706	830
2,100	2,150	163	723	850	163	723	850
2,150	2,200	166	740	870	166	740	870
2,200	2,250	170	757	890	170	757	890
2,250	2,300	174	774	910	174	774	910
2,300	2,350	178	791	930	178	791	930
2,350	2,400	182	808	950	182	808	950
2,400	2,450	186	825	970	186	825	970
2,450	2,500	189	842	990	189	842	990
2,500	2,550	193	859	1,010	193	859	1,010
2,550	2,600	197	876	1,030	197	876	1,030
2,600	2,650	201	893	1,050	201	893	1,050
2,650	2,700	205	910	1,070	205	910	1,070
2,700	2,750	208	927	1,090	208	927	1,090
2,750	2,800	212	944	1,110	212	944	1,110
2,800	2,850	216	961	1,130	216	961	1,130
2,850	2,900	220	978	1,150	220	978	1,150
2,900	2,950	224	995	1,170	224	995	1,170
2,950	3,000	228	1,012	1,190	228	1,012	1,190
3,000	3,050	231	1,029	1,210	231	1,029	1,210
3,050	3,100	235	1,046	1,230	235	1,046	1,230
3,100	3,150	239	1,063	1,250	239	1,063	1,250
3,150	3,200	243	1,080	1,270	243	1,080	1,270
3,200	3,250	247	1,097	1,290	247	1,097	1,290
3,250	3,300	251	1,114	1,310	251	1,114	1,310
3,300	3,350	254	1,131	1,330	254	1,131	1,330
3,350	3,400	258	1,148	1,350	258	1,148	1,350
3,400	3,450	262	1,165	1,370	262	1,165	1,370
3,450	3,500	266	1,182	1,390	266	1,182	1,390
3,500	3,550	270	1,199	1,410	270	1,199	1,410
3,550	3,600	273	1,216	1,430	273	1,216	1,430
3,600	3,650	277	1,233	1,450	277	1,233	1,450
3,650	3,700	281	1,250	1,470	281	1,250	1,470
3,700	3,750	285	1,267	1,490	285	1,267	1,490
3,750	3,800	289	1,284	1,510	289	1,284	1,510
3,800	3,850	293	1,301	1,530	293	1,301	1,530
3,850	3,900	296	1,318	1,550	296	1,318	1,550
3,900	3,950	300	1,335	1,570	300	1,335	1,570
3,950	4,000	304	1,352	1,590	304	1,352	1,590
4,000	4,050	308	1,369	1,610	308	1,369	1,610
4,050	4,100	312	1,386	1,630	312	1,386	1,630
4,100	4,150	316	1,403	1,650	316	1,403	1,650
4,150	4,200	319	1,420	1,670	319	1,420	1,670
4,200	4,250	323	1,437	1,690	323	1,437	1,690
4,250	4,300	327	1,454	1,710	327	1,454	1,710
4,300	4,350	331	1,471	1,730	331	1,471	1,730
4,350	4,400	335	1,488	1,750	335	1,488	1,750
4,400	4,450	339	1,505	1,770	339	1,505	1,770
4,450	4,500	342	1,522	1,790	342	1,522	1,790
4,500	4,550	346	1,539	1,810	346	1,539	1,810
4,550	4,600	350	1,556	1,830	350	1,556	1,830
4,600	4,650	354	1,573	1,850	354	1,573	1,850
4,650	4,700	358	1,590	1,870	358	1,590	1,870
4,700	4,750	361	1,607	1,890	361	1,607	1,890
4,750	4,800	365	1,624	1,910	365	1,624	1,910
4,800	4,850	369	1,641	1,930	369	1,641	1,930
4,850	4,900	373	1,658	1,950	373	1,658	1,950
4,900	4,950	377	1,675	1,970	377	1,675	1,970
4,950	5,000	381	1,692	1,990	381	1,692	1,990
5,000	5,050	384	1,709	2,010	384	1,709	2,010
5,050	5,100	388	1,726	2,030	388	1,726	2,030
5,100	5,150	392	1,743	2,050	392	1,743	2,050
5,150	5,200	396	1,760	2,070	396	1,760	2,070
5,200	5,250	400	1,777	2,090	400	1,777	2,090
5,250	5,300	404	1,794	2,110	404	1,794	2,110
5,300	5,350	407	1,811	2,130	407	1,811	2,130
5,350	5,400	412	1,828	2,150	412	1,828	2,150
5,400	5,450	412	1,845	2,170	412	1,845	2,170
5,450	5,500	412	1,862	2,190	412	1,862	2,190
5,500	5,550	412	1,879	2,210	412	1,879	2,210
5,550	5,600	412	1,896	2,230	412	1,896	2,230
5,600	5,650	412	1,913	2,250	412	1,913	2,250
5,650	5,700	412	1,930	2,270	412	1,930	2,270
5,700	5,750	412	1,947	2,290	412	1,947	2,290
5,750	5,800	412	1,964	2,310	412	1,964	2,310
5,800	5,850	412	1,981	2,330	412	1,981	2,330
5,850	5,900	412	1,998	2,350	412	1,998	2,350
5,900	5,950	412	2,015	2,370	412	2,015	2,370
5,950	6,000	412	2,032	2,390	412	2,032	2,390
6,000	6,050	412	2,049	2,410	412	2,049	2,410
6,050	6,100	412	2,066	2,430	412	2,066	2,430
6,100	6,150	412	2,083	2,450	412	2,083	2,450
6,150	6,200	412	2,100	2,470	412	2,100	2,470
6,200	6,250	412	2,117	2,490	412	2,117	2,490
6,250	6,300	412	2,134	2,510	412	2,134	2,510
6,300	6,350	412	2,151	2,530	412	2,151	2,530
6,350	6,400	412	2,168	2,550	412	2,168	2,550
6,400	6,450	412	2,185	2,570	412	2,185	2,570
6,450	6,500	412	2,202	2,590	412	2,202	2,590
6,500	6,550	412	2,219	2,610	412	2,219	2,610
6,550	6,600	412	2,236	2,630	412	2,236	2,630
6,600	6,650	412	2,253	2,650	412	2,253	2,650
6,650	6,700	412	2,270	2,670	412	2,270	2,670
6,700	6,750	412	2,287	2,690	412	2,287	2,690
6,750	6,800	409	2,304	2,710	412	2,304	2,710
6,800	6,850	405	2,321	2,730	412	2,321	2,730
6,850	6,900	401	2,338	2,750	412	2,338	2,750
6,900	6,950	397	2,355	2,770	412	2,355	2,770
6,950	7,000	394	2,372	2,790	412	2,372	2,790
7,000	7,050	390	2,389	2,810	412	2,389	2,810
7,050	7,100	386	2,406	2,830	412	2,406	2,830
7,100	7,150	382	2,423	2,850	412	2,423	2,850
7,150	7,200	378	2,440	2,870	412	2,440	2,870
7,200	7,250	374	2,457	2,890	412	2,457	2,890
7,250	7,300	371	2,474	2,910	412	2,474	2,910
7,300	7,350	367	2,491	2,930	412	2,491	2,930
7,350	7,400	363	2,508	2,950	412	2,508	2,950
7,400	7,450	359	2,525	2,970	412	2,525	2,970
7,450	7,500	355	2,542	2,990	412	2,542	2,990
7,500	7,550	352	2,559	3,010	412	2,559	3,010
7,550	7,600	348	2,576	3,030	412	2,576	3,030
7,600	7,650	344	2,593	3,050	412	2,593	3,050
7,650	7,700	340	2,610	3,070	412	2,610	3,070
7,700	7,750	336	2,627	3,090	412	2,627	3,090
7,750	7,800	332	2,644	3,110	412	2,644	3,110
7,800	7,850	329	2,661	3,130	412	2,661	3,130
7,850	7,900	325	2,678	3,150	412	2,678	3,150
7,900	7,950	321	2,695	3,170	412	2,695	3,170
7,950	8,000	317	2,712	3,190	412	2,712	3,190
8,000	8,050	313	2,729	3,210	412	2,729	3,210
8,050	8,100	309	2,747	3,230	412	2,747	3,230
8,100	8,150	306	2,747	3,250	412	2,747	3,250
8,150	8,200	302	2,747	3,270	412	2,747	3,270
8,200	8,250	298	2,747	3,290	412	2,747	3,290
8,250	8,300	294	2,747	3,310	412	2,747	3,310
8,300	8,350	290	2,747	3,330	412	2,747	3,330
8,350	8,400	286	2,747	3,350	412	2,747	3,350
8,400	8,450	283	2,747	3,370	412	2,747	3,370
8,450	8,500	279	2,747	3,390	412	2,747	3,390
8,500	8,550	275	2,747	3,410	412	2,747	3,410
8,550	8,600	271	2,747	3,430	412	2,747	3,430
8,600	8,650	267	2,747	3,450	412	2,747	3,450
8,650	8,700	264	2,747	3,470	412	2,747	3,470
8,700	8,750	260	2,747	3,490	412	2,747	3,490
8,750	8,800	256	2,747	3,510	409	2,747	3,510
8,800	8,850	252	2,747	3,530	405	2,747	3,530
8,850	8,900	248	2,747	3,550	401	2,747	3,550
8,900	8,950	244	2,747	3,570	397	2,747	3,570
8,950	9,000	241	2,747	3,590	394	2,747	3,590
9,000	9,050	237	2,747	3,610	390	2,747	3,610
9,050	9,100	233	2,747	3,630	386	2,747	3,630
9,100	9,150	229	2,747	3,650	382	2,747	3,650
9,150	9,200	225	2,747	3,670	378	2,747	3,670
9,200	9,250	221	2,747	3,690	374	2,747	3,690
9,250	9,300	218	2,747	3,710	371	2,747	3,710
9,300	9,350	214	2,747	3,730	367	2,747	3,730
9,350	9,400	210	2,747	3,750	363	2,747	3,750
9,400	9,450	206	2,747	3,770	359	2,747	3,770
9,450	9,500	202	2,747	3,790	355	2,747	3,790
9,500	9,550	199	2,747	3,810	352	2,747	3,810
9,550	9,600	195	2,747	3,830	348	2,747	3,830
9,600	9,650	191	2,747	3,850	344	2,747	3,850
9,650	9,700	187	2,747	3,870	340	2,747	3,870
9,700	9,750	183	2,747	3,890	336	2,747	3,890
9,750	9,800	179	2,747	3,910	332	2,747	3,910
9,800	9,850	176	2,747	3,930	329	2,747	3,930
9,850	9,900	172	2,747	3,950	325	2,747	3,950
9,900	9,950	168	2,747	3,970	321	2,747	3,970
9,950	10,000	164	2,747	3,990	317	2,747	3,990
10,000	10,050	160	2,747	4,010	313	2,747	4,010
10,050	10,100	156	2,747	4,030	309	2,747	4,030
10,100	10,150	153	2,747	4,050	306	2,747	4,050
10,150	10,200	149	2,747	4,070	302	2,747	4,070
10,200	10,250	145	2,747	4,090	298	2,747	4,090
10,250	10,300	141	2,747	4,110	294	2,747	4,110
10,300	10,350	137	2,747	4,130	290	2,747	4,130
10,350	10,400	133	2,747	4,150	286	2,747	4,150
10,400	10,450	130	2,747	4,170	283	2,747	4,170
10,450	10,500	126	2,747	4,190	279	2,747	4,190
10,500	10,550	122	2,747	4,210	275	2,747	4,210
10,550	10,600	118	2,747	4,230	271	2,747	4,230
10,600	10,650	114	2,747	4,250	267	2,747	4,250
10,650	10,700	111	2,747	4,270	264	2,747	4,270
10,700	10,750	107	2,747	4,290	260	2,747	4,290
10,750	10,800	103	2,747	4,310	256	2,747	4,310
10,800	10,850	99	2,747	4,330	252	2,747	4,330
10,850	10,900	95	2,747	4,350	248	2,747	4,350
10,900	10,950	91	2,747	4,370	244	2,747	4,370
10,950	11,000	88	2,747	4,390	241	2,747	4,390
11,000	11,050	84	2,747	4,410	237	2,747	4,410
11,050	11,100	80	2,747	4,430	233	2,747	4,430
11,100	11,150	76	2,747	4,450	229	2,747	4,450
11,150	11,200	72	2,747	4,470	225	2,747	4,470
11,200	11,250	68	2,747	4,490	221	2,747	4,490
11,250	11,300	65	2,747	4,510	218	2,747	4,510
11,300	11,350	61	2,747	4,536	214	2,747	4,536
11,350	11,400	57	2,747	4,536	210	2,747	4,536
11,400	11,450	53	2,747	4,536	206	2,747	4,536
11,450	11,500	49	2,747	4,536	202	2,747	4,536
11,500	11,550	46	2,747	4,536	199	2,747	4,536
11,550	11,600	42	2,747	4,536	195	2,747	4,536
11,600	11,650	38	2,747	4,536	191	2,747	4,536
11,650	11,700	34	2,747	4,536	187	2,747	4,536
11,700	11,750	30	2,747	4,536	183	2,747	4,536
11,750	11,800	26	2,747	4,536	179	2,747	4,536
11,800	11,850	23	2,747	4,536	176	2,747	4,536
11,850	11,900	19	2,747	4,536	172	2,747	4,536
11,900	11,950	15	2,747	4,536	168	2,747	4,536
11,950	12,000	11	2,747	4,536	164	2,747	4,536
12,000	12,050	7	2,747	4,536	160	2,747	4,536
12,050	12,100	3	2,747	4,536	156	2,747	4,536
12,100	12,150	* *If the amount you are looking up from the worksheet is at least $12,100 ($14,100 if married filing jointly) but less than $12,120 ($14,120 if married filing jointly), your credit is $1. Otherwise, you cannot take the credit.	2,747	4,536	153	2,747	4,536
12,150	12,200	0	2,747	4,536	149	2,747	4,536
12,200	12,250	0	2,747	4,536	145	2,747	4,536
12,250	12,300	0	2,747	4,536	141	2,747	4,536
12,300	12,350	0	2,747	4,536	137	2,747	4,536
12,350	12,400	0	2,747	4,536	133	2,747	4,536
12,400	12,450	0	2,747	4,536	130	2,747	4,536
12,450	12,500	0	2,747	4,536	126	2,747	4,536
12,500	12,550	0	2,747	4,536	122	2,747	4,536
12,550	12,600	0	2,747	4,536	118	2,747	4,536
12,600	12,650	0	2,747	4,536	114	2,747	4,536
12,650	12,700	0	2,747	4,536	111	2,747	4,536
12,700	12,750	0	2,747	4,536	107	2,747	4,536
12,750	12,800	0	2,747	4,536	103	2,747	4,536
12,800	12,850	0	2,747	4,536	99	2,747	4,536
12,850	12,900	0	2,747	4,536	95	2,747	4,536
12,900	12,950	0	2,747	4,536	91	2,747	4,536
12,950	13,000	0	2,747	4,536	88	2,747	4,536
13,000	13,050	0	2,747	4,536	84	2,747	4,536
13,050	13,100	0	2,747	4,536	80	2,747	4,536
13,100	13,150	0	2,747	4,536	76	2,747	4,536
13,150	13,200	0	2,747	4,536	72	2,747	4,536
13,200	13,250	0	2,747	4,536	68	2,747	4,536
13,250	13,300	0	2,747	4,536	65	2,747	4,536
13,300	13,350	0	2,747	4,536	61	2,747	4,536
13,350	13,400	0	2,747	4,536	57	2,747	4,536
13,400	13,450	0	2,747	4,536	53	2,747	4,536
13,450	13,500	0	2,747	4,536	49	2,747	4,536
13,500	13,550	0	2,747	4,536	46	2,747	4,536
13,550	13,600	0	2,747	4,536	42	2,747	4,536
13,600	13,650	0	2,747	4,536	38	2,747	4,536
13,650	13,700	0	2,747	4,536	34	2,747	4,536
13,700	13,750	0	2,747	4,536	30	2,747	4,536
13,750	13,800	0	2,747	4,536	26	2,747	4,536
13,800	13,850	0	2,747	4,536	23	2,747	4,536
13,850	13,900	0	2,747	4,536	19	2,747	4,536
13,900	13,950	0	2,747	4,536	15	2,747	4,536
13,950	14,000	0	2,747	4,536	11	2,747	4,536
14,000	14,050	0	2,747	4,536	7	2,747	4,536
14,050	14,100	0	2,747	4,536	3	2,747	4,536
14,100	14,150	0	2,747	4,536	*	2,747	4,536
14,150	14,200	0	2,747	4,536	0	2,747	4,536
14,200	14,250	0	2,747	4,536	0	2,747	4,536
14,250	14,300	0	2,747	4,536	0	2,747	4,536
14,300	14,350	0	2,747	4,536	0	2,747	4,536
14,350	14,400	0	2,747	4,536	0	2,747	4,536
14,400	14,450	0	2,747	4,536	0	2,747	4,536
14,450	14,500	0	2,747	4,536	0	2,747	4,536
14,500	14,550	0	2,747	4,536	0	2,747	4,536
14,550	14,600	0	2,747	4,536	0	2,747	4,536
14,600	14,650	0	2,747	4,536	0	2,747	4,536
14,650	14,700	0	2,747	4,536	0	2,747	4,536
14,700	14,750	0	2,747	4,536	0	2,747	4,536
14,750	14,800	0	2,747	4,536	0	2,747	4,536
14,800	14,850	0	2,747	4,536	0	2,747	4,536
14,850	14,900	0	2,737	4,522	0	2,747	4,536
14,900	14,950	0	2,729	4,512	0	2,747	4,536
14,950	15,000	0	2,721	4,501	0	2,747	4,536
15,000	15,050	0	2,713	4,491	0	2,747	4,536
15,050	15,100	0	2,705	4,480	0	2,747	4,536
15,100	15,150	0	2,697	4,470	0	2,747	4,536
15,150	15,200	0	2,689	4,459	0	2,747	4,536
15,200	15,250	0	2,681	4,449	0	2,747	4,536
15,250	15,300	0	2,673	4,438	0	2,747	4,536
15,300	15,350	0	2,665	4,428	0	2,747	4,536
15,350	15,400	0	2,657	4,417	0	2,747	4,536
15,400	15,450	0	2,649	4,406	0	2,747	4,536
15,450	15,500	0	2,641	4,396	0	2,747	4,536
15,500	15,550	0	2,633	4,385	0	2,747	4,536
15,550	15,600	0	2,625	4,375	0	2,747	4,536
15,600	15,650	0	2,617	4,364	0	2,747	4,536
15,650	15,700	0	2,609	4,354	0	2,747	4,536
15,700	15,750	0	2,601	4,343	0	2,747	4,536
15,750	15,800	0	2,593	4,333	0	2,747	4,536
15,800	15,850	0	2,585	4,322	0	2,747	4,536
15,850	15,900	0	2,577	4,312	0	2,747	4,536
15,900	15,950	0	2,569	4,301	0	2,747	4,536
15,950	16,000	0	2,561	4,291	0	2,747	4,536
16,000	16,050	0	2,553	4,280	0	2,747	4,536
16,050	16,100	0	2,545	4,270	0	2,747	4,536
16,100	16,150	0	2,537	4,259	0	2,747	4,536
16,150	16,200	0	2,529	4,249	0	2,747	4,536
16,200	16,250	0	2,521	4,238	0	2,747	4,536
16,250	16,300	0	2,513	4,227	0	2,747	4,536
16,300	16,350	0	2,505	4,217	0	2,747	4,536
16,350	16,400	0	2,497	4,206	0	2,747	4,536
16,400	16,450	0	2,489	4,196	0	2,747	4,536
16,450	16,500	0	2,481	4,185	0	2,747	4,536
16,500	16,550	0	2,473	4,175	0	2,747	4,536
16,550	16,600	0	2,465	4,164	0	2,747	4,536
16,600	16,650	0	2,457	4,154	0	2,747	4,536
16,650	16,700	0	2,449	4,143	0	2,747	4,536
16,700	16,750	0	2,441	4,133	0	2,747	4,536
16,750	16,800	0	2,433	4,122	0	2,747	4,536
16,800	16,850	0	2,425	4,112	0	2,747	4,536
16,850	16,900	0	2,417	4,101	0	2,737	4,522
16,900	16,950	0	2,409	4,091	0	2,729	4,512
16,950	17,000	0	2,401	4,080	0	2,721	4,501
17,000	17,050	0	2,393	4,070	0	2,713	4,491
17,050	17,100	0	2,385	4,059	0	2,705	4,480
17,100	17,150	0	2,377	4,048	0	2,697	4,470
17,150	17,200	0	2,369	4,038	0	2,689	4,459
17,200	17,250	0	2,361	4,027	0	2,681	4,449
17,250	17,300	0	2,353	4,017	0	2,673	4,438
17,300	17,350	0	2,345	4,006	0	2,665	4,428
17,350	17,400	0	2,337	3,996	0	2,657	4,417
17,400	17,450	0	2,329	3,985	0	2,649	4,406
17,450	17,500	0	2,321	3,975	0	2,641	4,396
17,500	17,550	0	2,313	3,964	0	2,633	4,385
17,550	17,600	0	2,305	3,954	0	2,625	4,375
17,600	17,650	0	2,297	3,943	0	2,617	4,364
17,650	17,700	0	2,289	3,933	0	2,609	4,354
17,700	17,750	0	2,281	3,922	0	2,601	4,343
17,750	17,800	0	2,273	3,912	0	2,593	4,333
17,800	17,850	0	2,265	3,901	0	2,585	4,322
17,850	17,900	0	2,257	3,891	0	2,577	4,312
17,900	17,950	0	2,249	3,880	0	2,569	4,301
17,950	18,000	0	2,241	3,869	0	2,561	4,291
18,000	18,050	0	2,233	3,859	0	2,553	4,280
18,050	18,100	0	2,225	3,848	0	2,545	4,270
18,100	18,150	0	2,217	3,838	0	2,537	4,259
18,150	18,200	0	2,209	3,827	0	2,529	4,249
18,200	18,250	0	2,201	3,817	0	2,521	4,238
18,250	18,300	0	2,193	3,806	0	2,513	4,227
18,300	18,350	0	2,186	3,796	0	2,505	4,217
18,350	18,400	0	2,178	3,785	0	2,497	4,206
18,400	18,450	0	2,170	3,775	0	2,489	4,196
18,450	18,500	0	2,162	3,764	0	2,481	4,185
18,500	18,550	0	2,154	3,754	0	2,473	4,175
18,550	18,600	0	2,146	3,743	0	2,465	4,164
18,600	18,650	0	2,138	3,733	0	2,457	4,154
18,650	18,700	0	2,130	3,722	0	2,449	4,143
18,700	18,750	0	2,122	3,712	0	2,441	4,133
18,750	18,800	0	2,114	3,701	0	2,433	4,122
18,800	18,850	0	2,106	3,690	0	2,425	4,112
18,850	18,900	0	2,098	3,680	0	2,417	4,101
18,900	18,950	0	2,090	3,669	0	2,409	4,091
18,950	19,000	0	2,082	3,659	0	2,401	4,080
19,000	19,050	0	2,074	3,648	0	2,393	4,070
19,050	19,100	0	2,066	3,638	0	2,385	4,059
19,100	19,150	0	2,058	3,627	0	2,377	4,048
19,150	19,200	0	2,050	3,617	0	2,369	4,038
19,200	19,250	0	2,042	3,606	0	2,361	4,027
19,250	19,300	0	2,034	3,596	0	2,353	4,017
19,300	19,350	0	2,026	3,585	0	2,345	4,006
19,350	19,400	0	2,018	3,575	0	2,337	3,996
19,400	19,450	0	2,010	3,564	0	2,329	3,985
19,450	19,500	0	2,002	3,554	0	2,321	3,975
19,500	19,550	0	1,994	3,543	0	2,313	3,964
19,550	19,600	0	1,986	3,532	0	2,305	3,954
19,600	19,650	0	1,978	3,522	0	2,297	3,943
19,650	19,700	0	1,970	3,511	0	2,289	3,933
19,700	19,750	0	1,962	3,501	0	2,281	3,922
19,750	19,800	0	1,954	3,490	0	2,273	3,912
19,800	19,850	0	1,946	3,480	0	2,265	3,901
19,850	19,900	0	1,938	3,469	0	2,257	3,891
19,900	19,950	0	1,930	3,459	0	2,249	3,880
19,950	20,000	0	1,922	3,448	0	2,241	3,869
20,000	20,050	0	1,914	3,438	0	2,233	3,859
20,050	20,100	0	1,906	3,427	0	2,225	3,848
20,100	20,150	0	1,898	3,417	0	2,217	3,838
20,150	20,200	0	1,890	3,406	0	2,209	3,827
20,200	20,250	0	1,882	3,396	0	2,201	3,817
20,250	20,300	0	1,874	3,385	0	2,193	3,806
20,300	20,350	0	1,866	3,375	0	2,186	3,796
20,350	20,400	0	1,858	3,364	0	2,178	3,785
20,400	20,450	0	1,850	3,353	0	2,170	3,775
20,450	20,500	0	1,842	3,343	0	2,162	3,764
20,500	20,550	0	1,834	3,332	0	2,154	3,754
20,550	20,600	0	1,826	3,322	0	2,146	3,743
20,600	20,650	0	1,818	3,311	0	2,138	3,733
20,650	20,700	0	1,810	3,301	0	2,130	3,722
20,700	20,750	0	1,802	3,290	0	2,122	3,712
20,750	20,800	0	1,794	3,280	0	2,114	3,701
20,800	20,850	0	1,786	3,269	0	2,106	3,690
20,850	20,900	0	1,778	3,259	0	2,098	3,680
20,900	20,950	0	1,770	3,248	0	2,090	3,669
20,950	21,000	0	1,762	3,238	0	2,082	3,659
21,000	21,050	0	1,754	3,227	0	2,074	3,648
21,050	21,100	0	1,746	3,217	0	2,066	3,638
21,100	21,150	0	1,738	3,206	0	2,058	3,627
21,150	21,200	0	1,730	3,196	0	2,050	3,617
21,200	21,250	0	1,722	3,185	0	2,042	3,606
21,250	21,300	0	1,714	3,174	0	2,034	3,596
21,300	21,350	0	1,706	3,164	0	2,026	3,585
21,350	21,400	0	1,698	3,153	0	2,018	3,575
21,400	21,450	0	1,690	3,143	0	2,010	3,564
21,450	21,500	0	1,682	3,132	0	2,002	3,554
21,500	21,550	0	1,674	3,122	0	1,994	3,543
21,550	21,600	0	1,666	3,111	0	1,986	3,532
21,600	21,650	0	1,658	3,101	0	1,978	3,522
21,650	21,700	0	1,650	3,090	0	1,970	3,511
21,700	21,750	0	1,642	3,080	0	1,962	3,501
21,750	21,800	0	1,634	3,069	0	1,954	3,490
21,800	21,850	0	1,626	3,059	0	1,946	3,480
21,850	21,900	0	1,618	3,048	0	1,938	3,469
21,900	21,950	0	1,610	3,038	0	1,930	3,459
21,950	22,000	0	1,602	3,027	0	1,922	3,448
22,000	22,050	0	1,594	3,017	0	1,914	3,438
22,050	22,100	0	1,586	3,006	0	1,906	3,427
22,100	22,150	0	1,578	2,995	0	1,898	3,417
22,150	22,200	0	1,570	2,985	0	1,890	3,406
22,200	22,250	0	1,562	2,974	0	1,882	3,396
22,250	22,300	0	1,554	2,964	0	1,874	3,385
22,300	22,350	0	1,546	2,953	0	1,866	3,375
22,350	22,400	0	1,538	2,943	0	1,858	3,364
22,400	22,450	0	1,530	2,932	0	1,850	3,353
22,450	22,500	0	1,522	2,922	0	1,842	3,343
22,500	22,550	0	1,514	2,911	0	1,834	3,332
22,550	22,600	0	1,506	2,901	0	1,826	3,322
22,600	22,650	0	1,498	2,890	0	1,818	3,311
22,650	22,700	0	1,490	2,880	0	1,810	3,301
22,700	22,750	0	1,482	2,869	0	1,802	3,290
22,750	22,800	0	1,474	2,859	0	1,794	3,280
22,800	22,850	0	1,466	2,848	0	1,786	3,269
22,850	22,900	0	1,458	2,838	0	1,778	3,259
22,900	22,950	0	1,450	2,827	0	1,770	3,248
22,950	23,000	0	1,442	2,816	0	1,762	3,238
23,000	23,050	0	1,434	2,806	0	1,754	3,227
23,050	23,100	0	1,426	2,795	0	1,746	3,217
23,100	23,150	0	1,418	2,785	0	1,738	3,206
23,150	23,200	0	1,410	2,774	0	1,730	3,196
23,200	23,250	0	1,402	2,764	0	1,722	3,185
23,250	23,300	0	1,394	2,753	0	1,714	3,174
23,300	23,350	0	1,387	2,743	0	1,706	3,164
23,350	23,400	0	1,379	2,732	0	1,698	3,153
23,400	23,450	0	1,371	2,722	0	1,690	3,143
23,450	23,500	0	1,363	2,711	0	1,682	3,132
23,500	23,550	0	1,355	2,701	0	1,674	3,122
23,550	23,600	0	1,347	2,690	0	1,666	3,111
23,600	23,650	0	1,339	2,680	0	1,658	3,101
23,650	23,700	0	1,331	2,669	0	1,650	3,090
23,700	23,750	0	1,323	2,659	0	1,642	3,080
23,750	23,800	0	1,315	2,648	0	1,634	3,069
23,800	23,850	0	1,307	2,637	0	1,626	3,059
23,850	23,900	0	1,299	2,627	0	1,618	3,048
23,900	23,950	0	1,291	2,616	0	1,610	3,038
23,950	24,000	0	1,283	2,606	0	1,602	3,027
24,000	24,050	0	1,275	2,595	0	1,594	3,017
24,050	24,100	0	1,267	2,585	0	1,586	3,006
24,100	24,150	0	1,259	2,574	0	1,578	2,995
24,150	24,200	0	1,251	2,564	0	1,570	2,985
24,200	24,250	0	1,243	2,553	0	1,562	2,974
24,250	24,300	0	1,235	2,543	0	1,554	2,964
24,300	24,350	0	1,227	2,532	0	1,546	2,953
24,350	24,400	0	1,219	2,522	0	1,538	2,943
24,400	24,450	0	1,211	2,511	0	1,530	2,932
24,450	24,500	0	1,203	2,501	0	1,522	2,922
24,500	24,550	0	1,195	2,490	0	1,514	2,911
24,550	24,600	0	1,187	2,479	0	1,506	2,901
24,600	24,650	0	1,179	2,469	0	1,498	2,890
24,650	24,700	0	1,171	2,458	0	1,490	2,880
24,700	24,750	0	1,163	2,448	0	1,482	2,869
24,750	24,800	0	1,155	2,437	0	1,474	2,859
24,800	24,850	0	1,147	2,427	0	1,466	2,848
24,850	24,900	0	1,139	2,416	0	1,458	2,838
24,900	24,950	0	1,131	2,406	0	1,450	2,827
24,950	25,000	0	1,123	2,395	0	1,442	2,816
25,000	25,050	0	1,115	2,385	0	1,434	2,806
25,050	25,100	0	1,107	2,374	0	1,426	2,795
25,100	25,150	0	1,099	2,364	0	1,418	2,785
25,150	25,200	0	1,091	2,353	0	1,410	2,774
25,200	25,250	0	1,083	2,343	0	1,402	2,764
25,250	25,300	0	1,075	2,332	0	1,394	2,753
25,300	25,350	0	1,067	2,322	0	1,387	2,743
25,350	25,400	0	1,059	2,311	0	1,379	2,732
25,400	25,450	0	1,051	2,300	0	1,371	2,722
25,450	25,500	0	1,043	2,290	0	1,363	2,711
25,500	25,550	0	1,035	2,279	0	1,355	2,701
25,550	25,600	0	1,027	2,269	0	1,347	2,690
25,600	25,650	0	1,019	2,258	0	1,339	2,680
25,650	25,700	0	1,011	2,248	0	1,331	2,669
25,700	25,750	0	1,003	2,237	0	1,323	2,659
25,750	25,800	0	995	2,227	0	1,315	2,648
25,800	25,850	0	987	2,216	0	1,307	2,637
25,850	25,900	0	979	2,206	0	1,299	2,627
25,900	25,950	0	971	2,195	0	1,291	2,616
25,950	26,000	0	963	2,185	0	1,283	2,606
26,000	26,050	0	955	2,174	0	1,275	2,595
26,050	26,100	0	947	2,164	0	1,267	2,585
26,100	26,150	0	939	2,153	0	1,259	2,574
26,150	26,200	0	931	2,143	0	1,251	2,564
26,200	26,250	0	923	2,132	0	1,243	2,553
26,250	26,300	0	915	2,121	0	1,235	2,543
26,300	26,350	0	907	2,111	0	1,227	2,532
26,350	26,400	0	899	2,100	0	1,219	2,522
26,400	26,450	0	891	2,090	0	1,211	2,511
26,450	26,500	0	883	2,079	0	1,203	2,501
26,500	26,550	0	875	2,069	0	1,195	2,490
26,550	26,600	0	867	2,058	0	1,187	2,479
26,600	26,650	0	859	2,048	0	1,179	2,469
26,650	26,700	0	851	2,037	0	1,171	2,458
26,700	26,750	0	843	2,027	0	1,163	2,448
26,750	26,800	0	835	2,016	0	1,155	2,437
26,800	26,850	0	827	2,006	0	1,147	2,427
26,850	26,900	0	819	1,995	0	1,139	2,416
26,900	26,950	0	811	1,985	0	1,131	2,406
26,950	27,000	0	803	1,974	0	1,123	2,395
27,000	27,050	0	795	1,964	0	1,115	2,385
27,050	27,100	0	787	1,953	0	1,107	2,374
27,100	27,150	0	779	1,942	0	1,099	2,364
27,150	27,200	0	771	1,932	0	1,091	2,353
27,200	27,250	0	763	1,921	0	1,083	2,343
27,250	27,300	0	755	1,911	0	1,075	2,332
27,300	27,350	0	747	1,900	0	1,067	2,322
27,350	27,400	0	739	1,890	0	1,059	2,311
27,400	27,450	0	731	1,879	0	1,051	2,300
27,450	27,500	0	723	1,869	0	1,043	2,290
27,500	27,550	0	715	1,858	0	1,035	2,279
27,550	27,600	0	707	1,848	0	1,027	2,269
27,600	27,650	0	699	1,837	0	1,019	2,258
27,650	27,700	0	691	1,827	0	1,011	2,248
27,700	27,750	0	683	1,816	0	1,003	2,237
27,750	27,800	0	675	1,806	0	995	2,227
27,800	27,850	0	667	1,795	0	987	2,216
27,850	27,900	0	659	1,785	0	979	2,206
27,900	27,950	0	651	1,774	0	971	2,195
27,950	28,000	0	643	1,763	0	963	2,185
28,000	28,050	0	635	1,753	0	955	2,174
28,050	28,100	0	627	1,742	0	947	2,164
28,100	28,150	0	619	1,732	0	939	2,153
28,150	28,200	0	611	1,721	0	931	2,143
28,200	28,250	0	603	1,711	0	923	2,132
28,250	28,300	0	595	1,700	0	915	2,121
28,300	28,350	0	588	1,690	0	907	2,111
28,350	28,400	0	580	1,679	0	899	2,100
28,400	28,450	0	572	1,669	0	891	2,090
28,450	28,500	0	564	1,658	0	883	2,079
28,500	28,550	0	556	1,648	0	875	2,069
28,550	28,600	0	548	1,637	0	867	2,058
28,600	28,650	0	540	1,627	0	859	2,048
28,650	28,700	0	532	1,616	0	851	2,037
28,700	28,750	0	524	1,606	0	843	2,027
28,750	28,800	0	516	1,595	0	835	2,016
28,800	28,850	0	508	1,584	0	827	2,006
28,850	28,900	0	500	1,574	0	819	1,995
28,900	28,950	0	492	1,563	0	811	1,985
28,950	29,000	0	484	1,553	0	803	1,974
29,000	29,050	0	476	1,542	0	795	1,964
29,050	29,100	0	468	1,532	0	787	1,953
29,100	29,150	0	460	1,521	0	779	1,942
29,150	29,200	0	452	1,511	0	771	1,932
29,200	29,250	0	444	1,500	0	763	1,921
29,250	29,300	0	436	1,490	0	755	1,911
29,300	29,350	0	428	1,479	0	747	1,900
29,350	29,400	0	420	1,469	0	739	1,890
29,400	29,450	0	412	1,458	0	731	1,879
29,450	29,500	0	404	1,448	0	723	1,869
29,500	29,550	0	396	1,437	0	715	1,858
29,550	29,600	0	388	1,426	0	707	1,848
29,600	29,650	0	380	1,416	0	699	1,837
29,650	29,700	0	372	1,405	0	691	1,827
29,700	29,750	0	364	1,395	0	683	1,816
29,750	29,800	0	356	1,384	0	675	1,806
29,800	29,850	0	348	1,374	0	667	1,795
29,850	29,900	0	340	1,363	0	659	1,785
29,900	29,950	0	332	1,353	0	651	1,774
29,950	30,000	0	324	1,342	0	643	1,763
30,000	30,050	0	316	1,332	0	635	1,753
30,050	30,100	0	308	1,321	0	627	1,742
30,100	30,150	0	300	1,311	0	619	1,732
30,150	30,200	0	292	1,300	0	611	1,721
30,200	30,250	0	284	1,290	0	603	1,711
30,250	30,300	0	276	1,279	0	595	1,700
30,300	30,350	0	268	1,269	0	588	1,690
30,350	30,400	0	260	1,258	0	580	1,679
30,400	30,450	0	252	1,247	0	572	1,669
30,450	30,500	0	244	1,237	0	564	1,658
30,500	30,550	0	236	1,226	0	556	1,648
30,550	30,600	0	228	1,216	0	548	1,637
30,600	30,650	0	220	1,205	0	540	1,627
30,650	30,700	0	212	1,195	0	532	1,616
30,700	30,750	0	204	1,184	0	524	1,606
30,750	30,800	0	196	1,174	0	516	1,595
30,800	30,850	0	188	1,163	0	508	1,584
30,850	30,900	0	180	1,153	0	500	1,574
30,900	30,950	0	172	1,142	0	492	1,563
30,950	31,000	0	164	1,132	0	484	1,553
31,000	31,050	0	156	1,121	0	476	1,542
31,050	31,100	0	148	1,111	0	468	1,532
31,100	31,150	0	140	1,100	0	460	1,521
31,150	31,200	0	132	1,090	0	452	1,511
31,200	31,250	0	124	1,079	0	444	1,500
31,250	31,300	0	116	1,068	0	436	1,490
31,300	31,350	0	108	1,058	0	428	1,479
31,350	31,400	0	100	1,047	0	420	1,469
31,400	31,450	0	92	1,037	0	412	1,458
31,450	31,500	0	84	1,026	0	404	1,448
31,500	31,550	0	76	1,016	0	396	1,437
31,550	31,600	0	68	1,005	0	388	1,426
31,600	31,650	0	60	995	0	380	1,416
31,650	31,700	0	52	984	0	372	1,405
31,700	31,750	0	44	974	0	364	1,395
31,750	31,800	0	36	963	0	356	1,384
31,800	31,850	0	28	953	0	348	1,374
31,850	31,900	0	20	942	0	340	1,363
31,900	31,950	0	12	932	0	332	1,353
31,950	32,000	0	4	921	0	324	1,342
32,000	32,050	0	0	911	0	316	1,332
32,050	32,100	0	0	900	0	308	1,321
32,100	32,150	0	0	889	0	300	1,311
32,150	32,200	0	0	879	0	292	1,300
32,200	32,250	0	0	868	0	284	1,290
32,250	32,300	0	0	858	0	276	1,279
32,300	32,350	0	0	847	0	268	1,269
32,350	32,400	0	0	837	0	260	1,258
32,400	32,450	0	0	826	0	252	1,247
32,450	32,500	0	0	816	0	244	1,237
32,500	32,550	0	0	805	0	236	1,226
32,550	32,600	0	0	795	0	228	1,216
32,600	32,650	0	0	784	0	220	1,205
32,650	32,700	0	0	774	0	212	1,195
32,700	32,750	0	0	763	0	204	1,184
32,750	32,800	0	0	753	0	196	1,174
32,800	32,850	0	0	742	0	188	1,163
32,850	32,900	0	0	732	0	180	1,153
32,900	32,950	0	0	721	0	172	1,142
32,950	33,000	0	0	710	0	164	1,132
33,000	33,050	0	0	700	0	156	1,121
33,050	33,100	0	0	689	0	148	1,111
33,100	33,150	0	0	679	0	140	1,100
33,150	33,200	0	0	668	0	132	1,090
33,200	33,250	0	0	658	0	124	1,079
33,250	33,300	0	0	647	0	116	1,068
33,300	33,350	0	0	637	0	108	1,058
33,350	33,400	0	0	626	0	100	1,047
33,400	33,450	0	0	616	0	92	1,037
33,450	33,500	0	0	605	0	84	1,026
33,500	33,550	0	0	595	0	76	1,016
33,550	33,600	0	0	584	0	68	1,005
33,600	33,650	0	0	574	0	60	995
33,650	33,700	0	0	563	0	52	984
33,700	33,750	0	0	553	0	44	974
33,750	33,800	0	0	542	0	36	963
33,800	33,850	0	0	531	0	28	953
33,850	33,900	0	0	521	0	20	942
33,900	33,950	0	0	510	0	12	932
33,950	34,000	0	0	500	0	4	921
34,000	34,050	0	0	489	0	0	911
34,050	34,100	0	0	479	0	0	900
34,100	34,150	0	0	468	0	0	889
34,150	34,200	0	0	458	0	0	879
34,200	34,250	0	0	447	0	0	868
34,250	34,300	0	0	437	0	0	858
34,300	34,350	0	0	426	0	0	847
34,350	34,400	0	0	416	0	0	837
34,400	34,450	0	0	405	0	0	826
34,450	34,500	0	0	395	0	0	816
34,500	34,550	0	0	384	0	0	805
34,550	34,600	0	0	373	0	0	795
34,600	34,650	0	0	363	0	0	784
34,650	34,700	0	0	352	0	0	774
34,700	34,750	0	0	342	0	0	763
34,750	34,800	0	0	331	0	0	753
34,800	34,850	0	0	321	0	0	742
34,850	34,900	0	0	310	0	0	732
34,900	34,950	0	0	300	0	0	721
34,950	35,000	0	0	289	0	0	710
35,000	35,050	0	0	279	0	0	700
35,050	35,100	0	0	268	0	0	689
35,100	35,150	0	0	258	0	0	679
35,150	35,200	0	0	247	0	0	668
35,200	35,250	0	0	237	0	0	658
35,250	35,300	0	0	226	0	0	647
35,300	35,350	0	0	216	0	0	637
35,350	35,400	0	0	205	0	0	626
35,400	35,450	0	0	194	0	0	616
35,450	35,500	0	0	184	0	0	605
35,500	35,550	0	0	173	0	0	595
35,550	35,600	0	0	163	0	0	584
35,600	35,650	0	0	152	0	0	574
35,650	35,700	0	0	142	0	0	563
35,700	35,750	0	0	131	0	0	553
35,750	35,800	0	0	121	0	0	542
35,800	35,850	0	0	110	0	0	531
35,850	35,900	0	0	100	0	0	521
35,900	35,950	0	0	89	0	0	510
35,950	36,000	0	0	79	0	0	500
36,000	36,050	0	0	68	0	0	489
36,050	36,100	0	0	58	0	0	479
36,100	36,150	0	0	47	0	0	468
36,150	36,200	0	0	37	0	0	458
36,200	36,250	0	0	26	0	0	447
36,250	36,300	0	0	15	0	0	437
36,300	36,350	0	0	If the amount you are looking up from the worksheet is at least $36,300 but less than $36,348, your credit is $5. Otherwise, you cannot take the credit.	0	0	426
36,350	36,400	0	0	0	0	0	416
36,400	36,450	0	0	0	0	0	405
36,450	36,500	0	0	0	0	0	395
36,500	36,550	0	0	0	0	0	384
36,550	36,600	0	0	0	0	0	373
36,600	36,650	0	0	0	0	0	363
36,650	36,700	0	0	0	0	0	352
36,700	36,750	0	0	0	0	0	342
36,750	36,800	0	0	0	0	0	331
36,800	36,850	0	0	0	0	0	321
36,850	36,900	0	0	0	0	0	310
36,900	36,950	0	0	0	0	0	300
36,950	37,000	0	0	0	0	0	289
37,000	37,050	0	0	0	0	0	279
37,050	37,100	0	0	0	0	0	268
37,100	37,150	0	0	0	0	0	258
37,150	37,200	0	0	0	0	0	247
37,200	37,250	0	0	0	0	0	237
37,250	37,300	0	0	0	0	0	226
37,300	37,350	0	0	0	0	0	216
37,350	37,400	0	0	0	0	0	205
37,400	37,450	0	0	0	0	0	194
37,450	37,500	0	0	0	0	0	184
37,500	37,550	0	0	0	0	0	173
37,550	37,600	0	0	0	0	0	163
37,600	37,650	0	0	0	0	0	152
37,650	37,700	0	0	0	0	0	142
37,700	37,750	0	0	0	0	0	131
37,750	37,800	0	0	0	0	0	121
37,800	37,850	0	0	0	0	0	110
37,850	37,900	0	0	0	0	0	100
37,900	37,950	0	0	0	0	0	89
37,950	38,000	0	0	0	0	0	79
38,000	38,050	0	0	0	0	0	68
38,050	38,100	0	0	0	0	0	58
38,100	38,150	0	0	0	0	0	47
38,150	38,200	0	0	0	0	0	37
38,200	38,250	0	0	0	0	0	26
38,250	38,300	0	0	0	0	0	15
38,300	38,348	0	0	0	0	0	5
38,348 or more		0	0	0	0	0	0

Line 41

Additional Child Tax Credit What Is the Additional Child Tax Credit?

This credit is for certain people who have at least one qualifying child as defined in the instructions for line 6c, on page 21. The additional child tax credit may give you a refund even if you do not owe any tax.

Two Steps To Take the Additional Child Tax Credit!
Step 1.	Be sure you figured the amount, if any, of your child tax credit. See the instructions for Form 1040A, line 33, that begin on page 37.
Step 2.	Read the TIP at the end of your Child Tax Credit Worksheet. Use Form 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.

Line 42

Credit for Federal Telephone Excise Tax Paid

If you were billed after February 28, 2003, and before August 1, 2006, for the federal telephone excise tax on long distance or bundled service, you may be able to request a credit for the tax paid. You had bundled service if your local and long distance service was provided under a plan that does not separately state the charge for local service.

You cannot request the credit if you have already received a credit or refund from your service provider. If you request the credit, you cannot ask your service provider for a credit or refund and must withdraw any request previously submitted to your provider.

You can request the standard amount or the actual amount you paid. If you believe you paid more than the standard amount, it can be to your benefit to request the actual amount. If you request the actual amount paid, you must attach Form 8913 showing the amount paid and keep records to substantiate the amount. See Form 8913 for details.

Standard amount. The standard amount you can request depends on the number of exemptions you claimed on line 6d. The standard amounts, which include both the tax paid and interest owed on that tax, are shown in the following table.

IF the number of exemptions you claimed is ...	THEN the standard amount is ...
0	$0*
1	30
2	40
3	50
4 or more	60
* Even though your standard amount is zero, you can request the actual amount paid on Form 8913.

If you request the standard amount and you later want to change it to the actual amount, you must file an amended return.

If you request the standard amount, you do not have to include the credit in income for any tax year.

Line 43

Include in the total on line 43 any amount paid with an extension of time to file. If you filed Form 4868 include any amount you paid with that form or by electronic funds withdrawal or credit card. If you paid by credit card, do not include on line 43 the convenience fee you were charged. To the left of the entry space for line 43, enter “Form 4868” and show the amount paid.

Excess social security and tier 1 railroad retirement (RRTA) tax withheld. If you, or your spouse if filing a joint return, had more than one employer for 2006 and total wages of more than $94,200, too much social security or tier 1 RRTA tax may have been withheld. For more details, including how to figure the amount to include on line 43, see Pub. 505. Include the excess in the total on line 43. Write “Excess SST” and show the excess amount to the left of the line.

Line 44

Amount Overpaid

If line 44 is under $1, we will send a refund only on written request.

If you want to check the status of your refund, please wait at least 6 weeks (3 weeks if you filed electronically) from the date you filed to do so. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically). See page 8 for details.

If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income tax withholding and estimated tax payments for 2007 on
page 56.

Refund offset. If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 44 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have a question about it, contact the agency to which you owe the debt.

Injured spouse claim. If you file a joint return and your spouse has not paid past-due federal tax, state income tax, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 44 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, use TeleTax topic 203 (see page 8) or see
Form 8379.

Lines 45a Through 45d

Fast Refunds! Choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See this page for information on IRAs.

Why Use Direct Deposit?

You get your refund fast—in half the time as paper filers if you e-file.
Payment is more secure—there is no check to get lost.
More convenient. No trip to the bank to deposit your check.
Saves tax dollars. A refund by direct deposit costs less than a check.

If you want us to directly deposit the amount shown on line 45a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

Check the box on line 45a and attach Form 8888 if you want to split the direct deposit of your refund among two or three accounts, or
Complete lines 45b through 45d if you want your refund deposited to only one account.

Otherwise, we will send you a check.

If you do not want your refund directly deposited to your account, do not check the box on line 45a. Draw a line through the boxes on lines 45b and 45d.

The IRS is not 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.

If you file a joint return and check the box on line 45a and attach Form 8888 or fill in lines 45b through 45d, you are allowing your spouse to receive the refund on your behalf. This cannot be changed later.

If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

Line 45a. If you want to split the direct deposit of your refund among two or three accounts, check the box on line 45a and attach Form 8888. You cannot split your refund if Form 8379 is filed with your return. If you want your refund deposited to only one account, do not check the box on line 45a, but instead complete lines 45b through 45d.

Line 45b. The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead. On the sample check on this page, the routing number is 250250025.

Your check may state that it is payable through a financial institution different from the one at which you have your checking account. If so, do not use the routing number on that check. Instead, contact your financial institution for the correct routing number to enter on line 45b.

Line 45c. Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an IRA, check the “Savings” box.

Line 45d. 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 on this page, the account number is 20202086. Do not include the check number.

Some financial institutions will not allow a joint refund to be deposited to an individual account. If the direct deposit is rejected, a check will be sent instead. The IRS is not responsible if a financial institution rejects a direct deposit.

This image is too large to be displayed in the current screen. Please click the link to view the image.

Sample Check-Lines 45b through 45d

The routing and account numbers may be in different places on your check.

Individual Retirement Arrangement (IRA)

You can have your refund directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee of your account of the year to which the deposit is to be applied. If you do not, the trustee can assume the deposit is for the year during which you are filing the return. For example, if you file your 2006 return during 2007 and do not notify the trustee in advance, the trustee can assume the deposit to your IRA is for 2007. If you designate your deposit to be for 2006, you must verify that the deposit was actually made to the account by the due date of the return (without regard to extensions). If the deposit is not made to your account by the due date of the return (without regard to extensions), the deposit is not an IRA contribution for 2006. You must file an amended 2006 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

You and your spouse, if filing jointly, each may be able to contribute up to $4,000 ($5,000 if age 50 or older at the end of 2006) to a traditional IRA or Roth IRA for 2006. You may owe a penalty if your contributions exceed these limits.

For more information on IRAs, see Pub. 590, Individual Retirement Arrangements (IRAs).

Line 46

Amount Applied to Your 2007 Estimated Tax

Enter on line 46 the amount, if any, of the overpayment on line 44 you want applied to your estimated tax for 2007. We will apply this amount to your account unless you attach a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the attached statement.

This election to apply part or all of the amount overpaid to your 2007 estimated tax cannot be changed later.

IRS e-file offers an additional payment option: Electronic funds withdrawal. This option allows you to file your return early and schedule your payment for withdrawal from your checking or savings account on a future date up to and including April 16, 2007 (April 17, 2007, if you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia). Visit www.irs.gov/efile for details.

Line 47

Amount You Owe

To save interest and penalties, pay your taxes in full by April 16, 2007 (April 17, 2007, if you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia). You do not have to pay if line 47 is under $1.

Include any estimated tax penalty from line 48 in the amount you enter on line 47.

You can pay by check, money order, or credit card. Do not include any estimated tax payment for 2007 in your check, money order, or amount you charge. Instead, make the estimated tax payment separately.

To pay by check or money order. Enclose in the envelope with your return a check or money order payable to the “United States Treasury” for the full amount due. Do not send cash. Do not attach the payment to your return. Write “2006 Form 1040A” and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are filing a joint return, enter the SSN shown first on your tax return.

To help process your payment, enter the amount on the right side of the check like this: $1040A.XX. Do not use dashes or lines (for example, do not enter “$1040A—” or “$1040A XX/100”).

To pay by credit card. You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card. To pay by credit card, call toll-free or visit the website of either service provider listed below and follow the instructions. A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website (shown below). If you pay by credit card before filing your return, enter on page 1 of Form 1040A in the upper left corner the confirmation number you were given at the end of the transaction and the amount you charged (not including the convenience fee).

Official Payments Corporation
1-800-2PAY-TAX ^SM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com

Link2Gov Corporation
1-888-PAY-1040 ^SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com

You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4, or (b) make estimated tax payments for 2007. See Income tax withholding and estimated tax payments for 2007 on page 56.

What If You Cannot Pay?

If you cannot pay the full amount shown on line 47 when you file, you can ask to make monthly installment payments for the full or a partial amount. You may have up to 60 months to pay. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by April 16, 2007, (April 17, 2007, if you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia). You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to www.irs.gov, use the pull-down menu under “I need to...” and select “Set Up a Payment Plan.” If you use Form 9465, you should receive a response to your request to make installment payments within 30 days. But if you file your return after March 31, it may take us longer to reply.

Line 48

Estimated Tax Penalty

You may owe this penalty if:

Line 47 is at least $1,000 and it is more than 10% of the tax shown on your return, or
You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.

The “tax shown on your return” is the amount on line 37 minus the total of any amounts shown on lines 40a and 41.

Exception. You will not owe the penalty if your 2005 tax return was for a tax year of 12 full months and either of the following applies.

You had no tax shown on your 2005 return and you were a U.S. citizen or resident for all of 2005, or
The total of lines 38 and 39 on your 2006 return is at least 100% of the tax liability shown on your 2005 return (110% of that amount if you are not a farmer or fisherman and your adjusted gross income shown on that return is more than $150,000, or, if married filing separately for 2006, more than $75,000). Your estimated tax payments for 2006 must have been made on time and for the required amount.

Figuring the penalty. If the Exception above does not apply and you choose to figure the penalty yourself, see Form 2210 to find out if you owe the penalty. If you do, you can use the form to figure the amount. Enter the penalty on Form 1040A, line 48. Add the penalty to any tax due and enter the total on line 47. If you are due a refund, subtract the penalty from the overpayment you show on line 44. Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

Because Form 2210 is complicated, if you want to, you can leave line 48 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may lower the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

If you want to allow a friend, family member, or any other person you choose to discuss your 2006 tax return with the IRS, check the “Yes” box in the “Third party designee” area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). But if you want to allow the paid preparer who signed your return to discuss it with the IRS, just enter “Preparer” in the space for the designee's name. You do not have to provide the other information requested.

If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

Give the IRS any information that is missing from your return,
Call the IRS for information about the processing of your return or the status of your refund or payment(s),
Receive copies of notices or transcripts related to your return, upon request, and
Respond to certain IRS notices about math errors, offsets, and return preparation.

You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947.

The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2007 tax return. This is April 15, 2008, for most people. If you wish to revoke the authorization before it ends, see Pub. 947.

Form 1040A is not considered a valid return unless you sign it. If you are filing a joint return, your spouse must also sign. If your spouse cannot sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you are filing a joint return as a surviving spouse, see Death of a taxpayer on page 57.

Child's return. If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, add “By (your signature), parent for minor child.”

Daytime phone number. Providing your daytime phone number may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit, credit for child and dependent care expenses, etc. By answering our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you may enter either your or your spouse's daytime phone number.

Paid preparer must sign your return. Generally, anyone you pay to prepare your return must sign it in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.

Electronic Return Signatures!

Create your own personal identification number (PIN) and file a paperless return electronically or use a tax professional. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. For more details, visit
www.irs.gov/efile and click on “ e-file for Individual Taxpayers.”

To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2005 federal income tax return, if applicable. Do not use your AGI from an amended return (Form 1040X), math error notice, or an IRS examination report. AGI is the amount shown on your 2005 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you don't have your 2005 income tax return, call the IRS at 1-800-829-1040 to get a free transcript of your return. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five digit PIN you used to electronically sign your 2005 return.) You will also be prompted to enter your date of birth (DOB). Make sure your DOB is accurate and matches the information on record with the Social Security Administration by checking your annual social security statement.

You cannot sign your return electronically if you are a first-time filer under age 16 at the end of 2006 or if you are filing Form 8332.

Sign electronically and file a completely paperless return. If you use a paid preparer, ask to sign your return electronically!

Forms 8453 and 8453-OL. Your return is not complete without your signature. If you are not eligible or choose not to sign your return electronically, you must complete, sign, and file Form 8453 or Form 8453-OL, whichever applies.

Attach Form(s) W-2 to the front of Form 1040A. If you received a Form W-2c (a corrected Form W-2), attach a copy of your original Form(s) W-2 and any Form(s) W-2c. Attach all other schedules and forms behind Form 1040A in order by number. If you are filing Schedule EIC, put it last. Do not attach items unless required to do so.

If you received a 2006 Form 1099-R showing federal income tax withheld, also attach the form to the front of Form 1040A.

If you owe tax and are sending in your payment, do not attach it to Form 1040A. Instead, place it loose inside the envelope.

How to avoid common mistakes. Mistakes may delay your refund or result in notices being sent to you.

Be sure to enter your social security number (SSN) in the space provided on page 1 of Form 1040A. 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 you entered the correct name and SSN for each person you claim as a dependent on line 6c. Check that each dependent's name and SSN agrees with his or her social security card. For each child under age 17 who is a qualifying child for the child tax credit, make sure you either checked the box in line 6c, column (4), or completed Form 8901.
Check your math, especially for the earned income credit (EIC), child tax credit, taxable social security benefits, deduction for exemptions, taxable income, federal income tax withheld, total payments, and refund or amount you owe.
If you think you can take the earned income credit, read the instructions for lines 40a and 40b that begin on page 40 to make sure you qualify. If you do, make sure you enter on Schedule EIC the correct SSN for each person you claim as a qualifying child. Also, be sure you used the correct column of the EIC Table for your filing status and the number of children you have.
Remember to sign and date Form 1040A and enter your occupation(s).
Be sure you use the correct method to figure your tax. See the instructions for line 28 that begin on page 32. Also, enter your total tax on line 37.
Make sure you use the correct filing status. If you think you can file as head of household, read the instructions for line 4 that begin on page 19 to make sure you qualify.
Make sure your name and address are correct on the peel-off label. If not, enter the correct information.
If you are married filing jointly and did not get a peel-off label, enter your and your spouse's name in the same order as shown on your last return.
Enter your standard deduction on line 24. Also, if you check any box on line 23a or you (or your spouse if filing jointly) can be claimed as a dependent on someone else's 2006 return, see page 33 to find the amount to enter on line 24.
Attach your Form(s) W-2 and any other required forms and schedules.
If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line 47 on page 54 for details.

What are your rights as a taxpayer? You have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Our goal at the IRS is to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax system. To ensure that you always receive such treatment, you should know about the many rights you have at each step of the tax process. For details, see Pub. 1.

Innocent spouse relief. Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits, (b) you are divorced, separated, or no longer living with your spouse, or (c) given all the facts and circumstances, it would not be fair to hold you liable for the tax. To request relief, you must file Form 8857 no later than 2 years after the date on which the IRS first attempted to collect the tax from you. For more information, see Pub. 971 and Form 8857.

How long should records be kept? Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed, or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records as long as they are needed to figure the basis of the original or replacement property. For more details, see Pub. 552.

Income tax withholding and estimated tax payments for 2007. If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2007 pay. For details on how to complete Form W-4, see Pub. 919. In general, you do not have to make estimated tax payments if you expect that your 2007 tax return will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax (including any alternative minimum tax) for 2007 is $1,000 or more, see Form 1040-ES. It has a worksheet you can use to see if you have to make estimated tax payments. See Pub. 505 for more details.

How do you amend your tax return? File Form 1040X to change a return you already filed. Generally, Form 1040X must be filed within 3 years after the date the original return was filed, or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you live in a Presidentially declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.

How do you make a gift to reduce debt held by the public? If you wish to do so, make a check payable to “Bureau of the Public Debt.” You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See page 54 for details on how to pay any tax you owe.

If you itemize your deductions for 2007, you may be able to deduct this gift.

Do both the name and social security number (SSN) on your tax forms agree with your social security card? If not, certain deductions and credits may be reduced or disallowed, your refund may be delayed, and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the Social Security Administration at 1-800-772-1213.

Identity theft. If you believe someone has assumed your identity to file federal income tax returns, or to commit other tax fraud, complete Form 3949-A, Information Referral, and send it to Internal Revenue Service, Fresno, CA 93888. Victims of identity theft who are suffering economic harm, experiencing a systemic problem, or seeking help in resolving tax problems that have not been resolved through normal channels may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling toll-free 1-877-777-4778 or TTY/TDD 1-800-829-4059. For additional information about identity theft prevention and victim assistance, you can access the IRS Identity Theft page at www.irs.gov by entering keyword “identity theft.”

The IRS does not send out unsolicited emails requesting personal taxpayer information. If you receive this type of request, it may be an attempt by identity thieves to get your private tax information. Send a copy of the fraudulent email to [email protected]. For more information on how to forward one of these emails, go to www.irs.gov and enter keyword “phishing.” Once there, see the article titled “How To Protect Yourself From Suspicious E-Mails or Phishing Schemes.”

Need a copy of your tax return? If you do, use Form 4506. There is a $39 fee for each return requested. If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, this fee will be waived. If you want a free transcript of your tax return or account, use Form 4506-T or call us. See page 10 for the number.

Death of a taxpayer. If a taxpayer died before filing a return for 2006, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.

If your spouse died in 2006 and you did not remarry in 2006, or if your spouse died in 2007 before filing a return for 2006, you can file a joint return. A joint return should show your spouse's 2006 income before death and your income for all of 2006. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, he or she must also sign.

The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number should not be used for tax years after the year of death, except for estate tax return purposes.

Claiming a refund for a deceased taxpayer. If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and attach a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.

For more details, use TeleTax topic 356 (see page 8) or see
Pub. 559.

Send your written tax questions to the IRS. You should get an answer in about 30 days. If you do not have the mailing address, call us. See page 10 for the number. Do not send questions with your return.

Research your tax questions online. You can find answers to many of your tax questions online in several ways by accessing the IRS website at www.irs.gov/help and then clicking on “Help with Tax Questions.” Here are some of the methods you may want to try.

Frequently asked questions. This section contains an extensive list of questions and answers. You may select your question by category or keyword.
Tax trails. This is an interactive section which poses questions you can answer by selecting “Yes” or “No.”
Tax topics. This section provides a broad picture of tax topics beginning with 17 main categories. Each topic link leads to further categories and then to a discussion of the topic.

Free help with your return. Free help in preparing your return is available nationwide from IRS-sponsored volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. If you are a member of the military, you can also get assistance on military tax benefits, such as combat zone benefits, at an office within your installation. For more information on these programs, go to www.irs.gov and enter keyword “VITA” in the upper right corner. Or, call us. See page 10 for the number. To find the nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/taxaide or call 1-888-227-7669.

When you go for help, take your photo ID and social security numbers (or individual taxpayer identification numbers) for your spouse, your dependents, and yourself. Also take a copy of your 2005 tax return (if available), all your Forms W-2 and 1099 for 2006, and any other information about your 2006 income and expenses.

Everyday tax solutions. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under “United States Government, Internal Revenue Service.”

Online services. If you subscribe to an online service, ask about online filing or tax information.

Help for people with disabilities. Telephone help is available using TTY/TDD equipment by calling 1-800-829-4059. Braille materials are available at libraries that have special services for people with disabilities.

What if you file or pay late? The IRS can charge you interest and penalties on the amount you owe.

If you file late, 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 do, attach it to your return. The penalty can be as much as 25% of the tax due (15% per month up to a maximum of 75% if the failure to file is fraudulent). We will charge you interest on the penalty from the due date of the return (including extensions). If your return is more than 60 days late, the minimum penalty will be $100 or the amount of any tax you owe, whichever is smaller.

If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return.

Are there other penalties? Yes. Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, and fraud. We will charge you interest on these penalties from the due date of the return (including extensions). Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 17 for details.

In addition to any other penalties, the law imposes a penalty of $500 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax, because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign.

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.

This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.

Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires that you provide your social security number or individual taxpayer identification number on what you file. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. However, you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.

If you do not file a return, do not give the information asked for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on your tax return. This could make the tax higher or delay any refund. Interest may also be charged.

Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, U.S. commonwealths or possessions, and certain foreign governments to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information which we cannot get in any other way in order to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

Please keep this notice with your records. It may help you if we ask you for other information. If you have any questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.

We welcome comments on forms. If you have suggestions for making this form simpler, we would be happy to hear from you. You can email us at *[email protected]. (The asterisk must be included in the address.) Enter “Forms Comment” on the subject line. Or you can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224. Do not send your return to this address. Instead, see the back cover.

Estimates of Taxpayer Burden

The table below shows burden estimates by form type and type of taxpayer. Time burden is further broken out by taxpayer activity. The largest component of time burden for all taxpayers is recordkeeping, as opposed to form completion and submission. In addition, the time burden associated with form completion and submission activities is closely tied to preparation method (self-prepared without software, self-prepared with software, and prepared by paid preparer).

Time spent and out-of-pocket costs are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples of out-of-pocket costs include tax return preparation and submission fees, postage, tax preparation software costs, photocopying costs, and phone calls (if not toll-free).

Both time and cost burdens are national averages and do not necessarily reflect a “typical” case. For instance, the average time burden for all taxpayers filing a 1040, 1040A, or 1040EZ was 24.2 hours, with an average cost of $207 per return. This average includes all associated forms and schedules, across all preparation methods and all taxpayer activities. Taxpayers filing Form 1040 had an average burden of about 30 hours, and taxpayers filing Form 1040A and Form 1040EZ averaged about 11 hours. However, within each of these estimates, there is significant variation in taxpayer activity. Similarly, tax preparation fees vary extensively depending on the taxpayer's tax situation and issues, the type of professional preparer, and the geographic area.

The data shown are the best estimates available as of September 20, 2006, from tax returns filed for 2005. The method used to estimate taxpayer burden incorporates results from a taxpayer burden survey conducted in 2000 and 2001. The estimates are subject to change as new forms and data become available. The estimates do not include burden associated with post-filing activities. However, operational IRS data indicate that electronically prepared and e-filed returns have fewer errors, implying a lower overall post-filing burden.

If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We welcome comments on forms on page 58.

Estimated Average Taxpayer Burden for Individuals by Activity

The average time and costs required to complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will vary depending on individual circumstances. The estimated averages are:

			Average Time Burden (Hours)
Major Form Filed or Type of Taxpayer		Percentage of Returns	Total Time	Record Keeping	Tax Planning	Form Completion	Form Submission	All Other	Average Cost (Dollars)
All taxpayers		100	24.2	14.6	3.4	3.3	0.5	2.5	$207
Major forms filed
	1040	68	30.3	19.0	4.0	3.7	0.5	3.1	269
	1040A & 1040EZ	32	11.1	5.0	1.9	2.4	0.5	1.3	72
Type of taxpayer
	Nonbusiness*	72	13.2	5.8	2.6	2.9	0.5	1.5	103
	Business*	28	52.2	37.0	5.4	4.3	0.5	5.1	470

*You are a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are a “nonbusiness” filer if you did not file any of those schedules or forms with Form 1040.

For faster ways of getting the items you need, see page 7 or go to www.irs.gov and click on More Forms and Publications .

How To Use the Order Blank

Cut the order blank on the dotted line and print or type your name and address accurately in the space provided. An accurate address will ensure delivery of your order.
Circle the items you need. Use the blank spaces to order an item not listed. If you need more space, attach a separate sheet of paper listing the additional items you need. To help reduce waste, order only the items you need to prepare your return. We will send you two copies of each form, one copy of the instructions, and one copy of each publication you circle.
Enclose the order blank in your own envelope and send it to the Internal Revenue Service, National Distribution Center, P.O. Box 8903, Bloomington, IL 61702-8903. Do not use the envelope we sent you in your tax package because this envelope may be used only for filing your income tax return. You should receive your order within 10 days after we receive your request.

Do not send your tax return to the above address. Instead, see the back cover.

This image is too large to be displayed in the current screen. Please click the link to view the image.

Federal Budget

On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the Federal Government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receiving the President's proposal, the Congress reviews it and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.

In fiscal year 2005 (which began on October 1, 2004, and ended on September 30, 2005), federal income was $2.2 trillion and outlays were $2.5 trillion, leaving a deficit of $0.3 trillion.

Footnotes for Certain Federal Outlays

Note. The percentages on this page exclude undistributed offsetting receipts, which were $65 billion in fiscal year 2005. 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.

Social security, Medicare, and other retirement. These programs provide income support for the retired and disabled and medical care for the elderly.
National defense, veterans, and foreign affairs. About 20% of outlays were to equip, modernize, and pay our armed forces and to fund the Global War on Terrorism and other national defense activities; about 3% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.
Physical, human, and community development. These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.
Social programs. About 14% of total outlays were for Medicaid, food stamps, temporary assistance for needy families, supplemental security income, and related programs; and the remaining outlays were for health research and public health programs, unemployment compensation, assisted housing, and social services.

2006
Tax Table

Example. Mr. and Mrs. Green are filing a joint return. Their taxable income on Form 1040A, line 27, is $23,300. First, they find the $23,300-23,350 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 $2,744. This is the tax amount they should enter on Form 1040A, line 28.

If Form 1040A, line 27, 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
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
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
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
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	759	758	759	758
7,600	7,650	766	763	766	763
7,650	7,700	774	768	774	768
7,700	7,750	781	773	781	773
7,750	7,800	789	778	789	778
7,800	7,850	796	783	796	783
7,850	7,900	804	788	804	788
7,900	7,950	811	793	811	793
7,950	8,000	819	798	819	798
8,000
8,000	8,050	826	803	826	803
8,050	8,100	834	808	834	808
8,100	8,150	841	813	841	813
8,150	8,200	849	818	849	818
8,200	8,250	856	823	856	823
8,250	8,300	864	828	864	828
8,300	8,350	871	833	871	833
8,350	8,400	879	838	879	838
8,400	8,450	886	843	886	843
8,450	8,500	894	848	894	848
8,500	8,550	901	853	901	853
8,550	8,600	909	858	909	858
8,600	8,650	916	863	916	863
8,650	8,700	924	868	924	868
8,700	8,750	931	873	931	873
8,750	8,800	939	878	939	878
8,800	8,850	946	883	946	883
8,850	8,900	954	888	954	888
8,900	8,950	961	893	961	893
8,950	9,000	969	898	969	898
9,000
9,000	9,050	976	903	976	903
9,050	9,100	984	908	984	908
9,100	9,150	991	913	991	913
9,150	9,200	999	918	999	918
9,200	9,250	1,006	923	1,006	923
9,250	9,300	1,014	928	1,014	928
9,300	9,350	1,021	933	1,021	933
9,350	9,400	1,029	938	1,029	938
9,400	9,450	1,036	943	1,036	943
9,450	9,500	1,044	948	1,044	948
9,500	9,550	1,051	953	1,051	953
9,550	9,600	1,059	958	1,059	958
9,600	9,650	1,066	963	1,066	963
9,650	9,700	1,074	968	1,074	968
9,700	9,750	1,081	973	1,081	973
9,750	9,800	1,089	978	1,089	978
9,800	9,850	1,096	983	1,096	983
9,850	9,900	1,104	988	1,104	988
9,900	9,950	1,111	993	1,111	993
9,950	10,000	1,119	998	1,119	998
10,000
10,000	10,050	1,126	1,003	1,126	1,003
10,050	10,100	1,134	1,008	1,134	1,008
10,100	10,150	1,141	1,013	1,141	1,013
10,150	10,200	1,149	1,018	1,149	1,018
10,200	10,250	1,156	1,023	1,156	1,023
10,250	10,300	1,164	1,028	1,164	1,028
10,300	10,350	1,171	1,033	1,171	1,033
10,350	10,400	1,179	1,038	1,179	1,038
10,400	10,450	1,186	1,043	1,186	1,043
10,450	10,500	1,194	1,048	1,194	1,048
10,500	10,550	1,201	1,053	1,201	1,053
10,550	10,600	1,209	1,058	1,209	1,058
10,600	10,650	1,216	1,063	1,216	1,063
10,650	10,700	1,224	1,068	1,224	1,068
10,700	10,750	1,231	1,073	1,231	1,073
10,750	10,800	1,239	1,078	1,239	1,079
10,800	10,850	1,246	1,083	1,246	1,086
10,850	10,900	1,254	1,088	1,254	1,094
10,900	10,950	1,261	1,093	1,261	1,101
10,950	11,000	1,269	1,098	1,269	1,109
11,000
11,000	11,050	1,276	1,103	1,276	1,116
11,050	11,100	1,284	1,108	1,284	1,124
11,100	11,150	1,291	1,113	1,291	1,131
11,150	11,200	1,299	1,118	1,299	1,139
11,200	11,250	1,306	1,123	1,306	1,146
11,250	11,300	1,314	1,128	1,314	1,154
11,300	11,350	1,321	1,133	1,321	1,161
11,350	11,400	1,329	1,138	1,329	1,169
11,400	11,450	1,336	1,143	1,336	1,176
11,450	11,500	1,344	1,148	1,344	1,184
11,500	11,550	1,351	1,153	1,351	1,191
11,550	11,600	1,359	1,158	1,359	1,199
11,600	11,650	1,366	1,163	1,366	1,206
11,650	11,700	1,374	1,168	1,374	1,214
11,700	11,750	1,381	1,173	1,381	1,221
11,750	11,800	1,389	1,178	1,389	1,229
11,800	11,850	1,396	1,183	1,396	1,236
11,850	11,900	1,404	1,188	1,404	1,244
11,900	11,950	1,411	1,193	1,411	1,251
11,950	12,000	1,419	1,198	1,419	1,259
12,000
12,000	12,050	1,426	1,203	1,426	1,266
12,050	12,100	1,434	1,208	1,434	1,274
12,100	12,150	1,441	1,213	1,441	1,281
12,150	12,200	1,449	1,218	1,449	1,289
12,200	12,250	1,456	1,223	1,456	1,296
12,250	12,300	1,464	1,228	1,464	1,304
12,300	12,350	1,471	1,233	1,471	1,311
12,350	12,400	1,479	1,238	1,479	1,319
12,400	12,450	1,486	1,243	1,486	1,326
12,450	12,500	1,494	1,248	1,494	1,334
12,500	12,550	1,501	1,253	1,501	1,341
12,550	12,600	1,509	1,258	1,509	1,349
12,600	12,650	1,516	1,263	1,516	1,356
12,650	12,700	1,524	1,268	1,524	1,364
12,700	12,750	1,531	1,273	1,531	1,371
12,750	12,800	1,539	1,278	1,539	1,379
12,800	12,850	1,546	1,283	1,546	1,386
12,850	12,900	1,554	1,288	1,554	1,394
12,900	12,950	1,561	1,293	1,561	1,401
12,950	13,000	1,569	1,298	1,569	1,409
13,000
13,000	13,050	1,576	1,303	1,576	1,416
13,050	13,100	1,584	1,308	1,584	1,424
13,100	13,150	1,591	1,313	1,591	1,431
13,150	13,200	1,599	1,318	1,599	1,439
13,200	13,250	1,606	1,323	1,606	1,446
13,250	13,300	1,614	1,328	1,614	1,454
13,300	13,350	1,621	1,333	1,621	1,461
13,350	13,400	1,629	1,338	1,629	1,469
13,400	13,450	1,636	1,343	1,636	1,476
13,450	13,500	1,644	1,348	1,644	1,484
13,500	13,550	1,651	1,353	1,651	1,491
13,550	13,600	1,659	1,358	1,659	1,499
13,600	13,650	1,666	1,363	1,666	1,506
13,650	13,700	1,674	1,368	1,674	1,514
13,700	13,750	1,681	1,373	1,681	1,521
13,750	13,800	1,689	1,378	1,689	1,529
13,800	13,850	1,696	1,383	1,696	1,536
13,850	13,900	1,704	1,388	1,704	1,544
13,900	13,950	1,711	1,393	1,711	1,551
13,950	14,000	1,719	1,398	1,719	1,559
14,000
14,000	14,050	1,726	1,403	1,726	1,566
14,050	14,100	1,734	1,408	1,734	1,574
14,100	14,150	1,741	1,413	1,741	1,581
14,150	14,200	1,749	1,418	1,749	1,589
14,200	14,250	1,756	1,423	1,756	1,596
14,250	14,300	1,764	1,428	1,764	1,604
14,300	14,350	1,771	1,433	1,771	1,611
14,350	14,400	1,779	1,438	1,779	1,619
14,400	14,450	1,786	1,443	1,786	1,626
14,450	14,500	1,794	1,448	1,794	1,634
14,500	14,550	1,801	1,453	1,801	1,641
14,550	14,600	1,809	1,458	1,809	1,649
14,600	14,650	1,816	1,463	1,816	1,656
14,650	14,700	1,824	1,468	1,824	1,664
14,700	14,750	1,831	1,473	1,831	1,671
14,750	14,800	1,839	1,478	1,839	1,679
14,800	14,850	1,846	1,483	1,846	1,686
14,850	14,900	1,854	1,488	1,854	1,694
14,900	14,950	1,861	1,493	1,861	1,701
14,950	15,000	1,869	1,498	1,869	1,709
15,000
15,000	15,050	1,876	1,503	1,876	1,716
15,050	15,100	1,884	1,508	1,884	1,724
15,100	15,150	1,891	1,514	1,891	1,731
15,150	15,200	1,899	1,521	1,899	1,739
15,200	15,250	1,906	1,529	1,906	1,746
15,250	15,300	1,914	1,536	1,914	1,754
15,300	15,350	1,921	1,544	1,921	1,761
15,350	15,400	1,929	1,551	1,929	1,769
15,400	15,450	1,936	1,559	1,936	1,776
15,450	15,500	1,944	1,566	1,944	1,784
15,500	15,550	1,951	1,574	1,951	1,791
15,550	15,600	1,959	1,581	1,959	1,799
15,600	15,650	1,966	1,589	1,966	1,806
15,650	15,700	1,974	1,596	1,974	1,814
15,700	15,750	1,981	1,604	1,981	1,821
15,750	15,800	1,989	1,611	1,989	1,829
15,800	15,850	1,996	1,619	1,996	1,836
15,850	15,900	2,004	1,626	2,004	1,844
15,900	15,950	2,011	1,634	2,011	1,851
15,950	16,000	2,019	1,641	2,019	1,859
16,000
16,000	16,050	2,026	1,649	2,026	1,866
16,050	16,100	2,034	1,656	2,034	1,874
16,100	16,150	2,041	1,664	2,041	1,881
16,150	16,200	2,049	1,671	2,049	1,889
16,200	16,250	2,056	1,679	2,056	1,896
16,250	16,300	2,064	1,686	2,064	1,904
16,300	16,350	2,071	1,694	2,071	1,911
16,350	16,400	2,079	1,701	2,079	1,919
16,400	16,450	2,086	1,709	2,086	1,926
16,450	16,500	2,094	1,716	2,094	1,934
16,500	16,550	2,101	1,724	2,101	1,941
16,550	16,600	2,109	1,731	2,109	1,949
16,600	16,650	2,116	1,739	2,116	1,956
16,650	16,700	2,124	1,746	2,124	1,964
16,700	16,750	2,131	1,754	2,131	1,971
16,750	16,800	2,139	1,761	2,139	1,979
16,800	16,850	2,146	1,769	2,146	1,986
16,850	16,900	2,154	1,776	2,154	1,994
16,900	16,950	2,161	1,784	2,161	2,001
16,950	17,000	2,169	1,791	2,169	2,009
17,000
17,000	17,050	2,176	1,799	2,176	2,016
17,050	17,100	2,184	1,806	2,184	2,024
17,100	17,150	2,191	1,814	2,191	2,031
17,150	17,200	2,199	1,821	2,199	2,039
17,200	17,250	2,206	1,829	2,206	2,046
17,250	17,300	2,214	1,836	2,214	2,054
17,300	17,350	2,221	1,844	2,221	2,061
17,350	17,400	2,229	1,851	2,229	2,069
17,400	17,450	2,236	1,859	2,236	2,076
17,450	17,500	2,244	1,866	2,244	2,084
17,500	17,550	2,251	1,874	2,251	2,091
17,550	17,600	2,259	1,881	2,259	2,099
17,600	17,650	2,266	1,889	2,266	2,106
17,650	17,700	2,274	1,896	2,274	2,114
17,700	17,750	2,281	1,904	2,281	2,121
17,750	17,800	2,289	1,911	2,289	2,129
17,800	17,850	2,296	1,919	2,296	2,136
17,850	17,900	2,304	1,926	2,304	2,144
17,900	17,950	2,311	1,934	2,311	2,151
17,950	18,000	2,319	1,941	2,319	2,159
18,000
18,000	18,050	2,326	1,949	2,326	2,166
18,050	18,100	2,334	1,956	2,334	2,174
18,100	18,150	2,341	1,964	2,341	2,181
18,150	18,200	2,349	1,971	2,349	2,189
18,200	18,250	2,356	1,979	2,356	2,196
18,250	18,300	2,364	1,986	2,364	2,204
18,300	18,350	2,371	1,994	2,371	2,211
18,350	18,400	2,379	2,001	2,379	2,219
18,400	18,450	2,386	2,009	2,386	2,226
18,450	18,500	2,394	2,016	2,394	2,234
18,500	18,550	2,401	2,024	2,401	2,241
18,550	18,600	2,409	2,031	2,409	2,249
18,600	18,650	2,416	2,039	2,416	2,256
18,650	18,700	2,424	2,046	2,424	2,264
18,700	18,750	2,431	2,054	2,431	2,271
18,750	18,800	2,439	2,061	2,439	2,279
18,800	18,850	2,446	2,069	2,446	2,286
18,850	18,900	2,454	2,076	2,454	2,294
18,900	18,950	2,461	2,084	2,461	2,301
18,950	19,000	2,469	2,091	2,469	2,309
19,000
19,000	19,050	2,476	2,099	2,476	2,316
19,050	19,100	2,484	2,106	2,484	2,324
19,100	19,150	2,491	2,114	2,491	2,331
19,150	19,200	2,499	2,121	2,499	2,339
19,200	19,250	2,506	2,129	2,506	2,346
19,250	19,300	2,514	2,136	2,514	2,354
19,300	19,350	2,521	2,144	2,521	2,361
19,350	19,400	2,529	2,151	2,529	2,369
19,400	19,450	2,536	2,159	2,536	2,376
19,450	19,500	2,544	2,166	2,544	2,384
19,500	19,550	2,551	2,174	2,551	2,391
19,550	19,600	2,559	2,181	2,559	2,399
19,600	19,650	2,566	2,189	2,566	2,406
19,650	19,700	2,574	2,196	2,574	2,414
19,700	19,750	2,581	2,204	2,581	2,421
19,750	19,800	2,589	2,211	2,589	2,429
19,800	19,850	2,596	2,219	2,596	2,436
19,850	19,900	2,604	2,226	2,604	2,444
19,900	19,950	2,611	2,234	2,611	2,451
19,950	20,000	2,619	2,241	2,619	2,459
20,000
20,000	20,050	2,626	2,249	2,626	2,466
20,050	20,100	2,634	2,256	2,634	2,474
20,100	20,150	2,641	2,264	2,641	2,481
20,150	20,200	2,649	2,271	2,649	2,489
20,200	20,250	2,656	2,279	2,656	2,496
20,250	20,300	2,664	2,286	2,664	2,504
20,300	20,350	2,671	2,294	2,671	2,511
20,350	20,400	2,679	2,301	2,679	2,519
20,400	20,450	2,686	2,309	2,686	2,526
20,450	20,500	2,694	2,316	2,694	2,534
20,500	20,550	2,701	2,324	2,701	2,541
20,550	20,600	2,709	2,331	2,709	2,549
20,600	20,650	2,716	2,339	2,716	2,556
20,650	20,700	2,724	2,346	2,724	2,564
20,700	20,750	2,731	2,354	2,731	2,571
20,750	20,800	2,739	2,361	2,739	2,579
20,800	20,850	2,746	2,369	2,746	2,586
20,850	20,900	2,754	2,376	2,754	2,594
20,900	20,950	2,761	2,384	2,761	2,601
20,950	21,000	2,769	2,391	2,769	2,609
21,000
21,000	21,050	2,776	2,399	2,776	2,616
21,050	21,100	2,784	2,406	2,784	2,624
21,100	21,150	2,791	2,414	2,791	2,631
21,150	21,200	2,799	2,421	2,799	2,639
21,200	21,250	2,806	2,429	2,806	2,646
21,250	21,300	2,814	2,436	2,814	2,654
21,300	21,350	2,821	2,444	2,821	2,661
21,350	21,400	2,829	2,451	2,829	2,669
21,400	21,450	2,836	2,459	2,836	2,676
21,450	21,500	2,844	2,466	2,844	2,684
21,500	21,550	2,851	2,474	2,851	2,691
21,550	21,600	2,859	2,481	2,859	2,699
21,600	21,650	2,866	2,489	2,866	2,706
21,650	21,700	2,874	2,496	2,874	2,714
21,700	21,750	2,881	2,504	2,881	2,721
21,750	21,800	2,889	2,511	2,889	2,729
21,800	21,850	2,896	2,519	2,896	2,736
21,850	21,900	2,904	2,526	2,904	2,744
21,900	21,950	2,911	2,534	2,911	2,751
21,950	22,000	2,919	2,541	2,919	2,759
22,000
22,000	22,050	2,926	2,549	2,926	2,766
22,050	22,100	2,934	2,556	2,934	2,774
22,100	22,150	2,941	2,564	2,941	2,781
22,150	22,200	2,949	2,571	2,949	2,789
22,200	22,250	2,956	2,579	2,956	2,796
22,250	22,300	2,964	2,586	2,964	2,804
22,300	22,350	2,971	2,594	2,971	2,811
22,350	22,400	2,979	2,601	2,979	2,819
22,400	22,450	2,986	2,609	2,986	2,826
22,450	22,500	2,994	2,616	2,994	2,834
22,500	22,550	3,001	2,624	3,001	2,841
22,550	22,600	3,009	2,631	3,009	2,849
22,600	22,650	3,016	2,639	3,016	2,856
22,650	22,700	3,024	2,646	3,024	2,864
22,700	22,750	3,031	2,654	3,031	2,871
22,750	22,800	3,039	2,661	3,039	2,879
22,800	22,850	3,046	2,669	3,046	2,886
22,850	22,900	3,054	2,676	3,054	2,894
22,900	22,950	3,061	2,684	3,061	2,901
22,950	23,000	3,069	2,691	3,069	2,909
23,000
23,000	23,050	3,076	2,699	3,076	2,916
23,050	23,100	3,084	2,706	3,084	2,924
23,100	23,150	3,091	2,714	3,091	2,931
23,150	23,200	3,099	2,721	3,099	2,939
23,200	23,250	3,106	2,729	3,106	2,946
23,250	23,300	3,114	2,736	3,114	2,954
23,300	23,350	3,121	2,744	3,121	2,961
23,350	23,400	3,129	2,751	3,129	2,969
23,400	23,450	3,136	2,759	3,136	2,976
23,450	23,500	3,144	2,766	3,144	2,984
23,500	23,550	3,151	2,774	3,151	2,991
23,550	23,600	3,159	2,781	3,159	2,999
23,600	23,650	3,166	2,789	3,166	3,006
23,650	23,700	3,174	2,796	3,174	3,014
23,700	23,750	3,181	2,804	3,181	3,021
23,750	23,800	3,189	2,811	3,189	3,029
23,800	23,850	3,196	2,819	3,196	3,036
23,850	23,900	3,204	2,826	3,204	3,044
23,900	23,950	3,211	2,834	3,211	3,051
23,950	24,000	3,219	2,841	3,219	3,059
24,000
24,000	24,050	3,226	2,849	3,226	3,066
24,050	24,100	3,234	2,856	3,234	3,074
24,100	24,150	3,241	2,864	3,241	3,081
24,150	24,200	3,249	2,871	3,249	3,089
24,200	24,250	3,256	2,879	3,256	3,096
24,250	24,300	3,264	2,886	3,264	3,104
24,300	24,350	3,271	2,894	3,271	3,111
24,350	24,400	3,279	2,901	3,279	3,119
24,400	24,450	3,286	2,909	3,286	3,126
24,450	24,500	3,294	2,916	3,294	3,134
24,500	24,550	3,301	2,924	3,301	3,141
24,550	24,600	3,309	2,931	3,309	3,149
24,600	24,650	3,316	2,939	3,316	3,156
24,650	24,700	3,324	2,946	3,324	3,164
24,700	24,750	3,331	2,954	3,331	3,171
24,750	24,800	3,339	2,961	3,339	3,179
24,800	24,850	3,346	2,969	3,346	3,186
24,850	24,900	3,354	2,976	3,354	3,194
24,900	24,950	3,361	2,984	3,361	3,201
24,950	25,000	3,369	2,991	3,369	3,209
25,000
25,000	25,050	3,376	2,999	3,376	3,216
25,050	25,100	3,384	3,006	3,384	3,224
25,100	25,150	3,391	3,014	3,391	3,231
25,150	25,200	3,399	3,021	3,399	3,239
25,200	25,250	3,406	3,029	3,406	3,246
25,250	25,300	3,414	3,036	3,414	3,254
25,300	25,350	3,421	3,044	3,421	3,261
25,350	25,400	3,429	3,051	3,429	3,269
25,400	25,450	3,436	3,059	3,436	3,276
25,450	25,500	3,444	3,066	3,444	3,284
25,500	25,550	3,451	3,074	3,451	3,291
25,550	25,600	3,459	3,081	3,459	3,299
25,600	25,650	3,466	3,089	3,466	3,306
25,650	25,700	3,474	3,096	3,474	3,314
25,700	25,750	3,481	3,104	3,481	3,321
25,750	25,800	3,489	3,111	3,489	3,329
25,800	25,850	3,496	3,119	3,496	3,336
25,850	25,900	3,504	3,126	3,504	3,344
25,900	25,950	3,511	3,134	3,511	3,351
25,950	26,000	3,519	3,141	3,519	3,359
26,000
26,000	26,050	3,526	3,149	3,526	3,366
26,050	26,100	3,534	3,156	3,534	3,374
26,100	26,150	3,541	3,164	3,541	3,381
26,150	26,200	3,549	3,171	3,549	3,389
26,200	26,250	3,556	3,179	3,556	3,396
26,250	26,300	3,564	3,186	3,564	3,404
26,300	26,350	3,571	3,194	3,571	3,411
26,350	26,400	3,579	3,201	3,579	3,419
26,400	26,450	3,586	3,209	3,586	3,426
26,450	26,500	3,594	3,216	3,594	3,434
26,500	26,550	3,601	3,224	3,601	3,441
26,550	26,600	3,609	3,231	3,609	3,449
26,600	26,650	3,616	3,239	3,616	3,456
26,650	26,700	3,624	3,246	3,624	3,464
26,700	26,750	3,631	3,254	3,631	3,471
26,750	26,800	3,639	3,261	3,639	3,479
26,800	26,850	3,646	3,269	3,646	3,486
26,850	26,900	3,654	3,276	3,654	3,494
26,900	26,950	3,661	3,284	3,661	3,501
26,950	27,000	3,669	3,291	3,669	3,509
27,000
27,000	27,050	3,676	3,299	3,676	3,516
27,050	27,100	3,684	3,306	3,684	3,524
27,100	27,150	3,691	3,314	3,691	3,531
27,150	27,200	3,699	3,321	3,699	3,539
27,200	27,250	3,706	3,329	3,706	3,546
27,250	27,300	3,714	3,336	3,714	3,554
27,300	27,350	3,721	3,344	3,721	3,561
27,350	27,400	3,729	3,351	3,729	3,569
27,400	27,450	3,736	3,359	3,736	3,576
27,450	27,500	3,744	3,366	3,744	3,584
27,500	27,550	3,751	3,374	3,751	3,591
27,550	27,600	3,759	3,381	3,759	3,599
27,600	27,650	3,766	3,389	3,766	3,606
27,650	27,700	3,774	3,396	3,774	3,614
27,700	27,750	3,781	3,404	3,781	3,621
27,750	27,800	3,789	3,411	3,789	3,629
27,800	27,850	3,796	3,419	3,796	3,636
27,850	27,900	3,804	3,426	3,804	3,644
27,900	27,950	3,811	3,434	3,811	3,651
27,950	28,000	3,819	3,441	3,819	3,659
28,000
28,000	28,050	3,826	3,449	3,826	3,666
28,050	28,100	3,834	3,456	3,834	3,674
28,100	28,150	3,841	3,464	3,841	3,681
28,150	28,200	3,849	3,471	3,849	3,689
28,200	28,250	3,856	3,479	3,856	3,696
28,250	28,300	3,864	3,486	3,864	3,704
28,300	28,350	3,871	3,494	3,871	3,711
28,350	28,400	3,879	3,501	3,879	3,719
28,400	28,450	3,886	3,509	3,886	3,726
28,450	28,500	3,894	3,516	3,894	3,734
28,500	28,550	3,901	3,524	3,901	3,741
28,550	28,600	3,909	3,531	3,909	3,749
28,600	28,650	3,916	3,539	3,916	3,756
28,650	28,700	3,924	3,546	3,924	3,764
28,700	28,750	3,931	3,554	3,931	3,771
28,750	28,800	3,939	3,561	3,939	3,779
28,800	28,850	3,946	3,569	3,946	3,786
28,850	28,900	3,954	3,576	3,954	3,794
28,900	28,950	3,961	3,584	3,961	3,801
28,950	29,000	3,969	3,591	3,969	3,809
29,000
29,000	29,050	3,976	3,599	3,976	3,816
29,050	29,100	3,984	3,606	3,984	3,824
29,100	29,150	3,991	3,614	3,991	3,831
29,150	29,200	3,999	3,621	3,999	3,839
29,200	29,250	4,006	3,629	4,006	3,846
29,250	29,300	4,014	3,636	4,014	3,854
29,300	29,350	4,021	3,644	4,021	3,861
29,350	29,400	4,029	3,651	4,029	3,869
29,400	29,450	4,036	3,659	4,036	3,876
29,450	29,500	4,044	3,666	4,044	3,884
29,500	29,550	4,051	3,674	4,051	3,891
29,550	29,600	4,059	3,681	4,059	3,899
29,600	29,650	4,066	3,689	4,066	3,906
29,650	29,700	4,074	3,696	4,074	3,914
29,700	29,750	4,081	3,704	4,081	3,921
29,750	29,800	4,089	3,711	4,089	3,929
29,800	29,850	4,096	3,719	4,096	3,936
29,850	29,900	4,104	3,726	4,104	3,944
29,900	29,950	4,111	3,734	4,111	3,951
29,950	30,000	4,119	3,741	4,119	3,959
30,000
30,000	30,050	4,126	3,749	4,126	3,966
30,050	30,100	4,134	3,756	4,134	3,974
30,100	30,150	4,141	3,764	4,141	3,981
30,150	30,200	4,149	3,771	4,149	3,989
30,200	30,250	4,156	3,779	4,156	3,996
30,250	30,300	4,164	3,786	4,164	4,004
30,300	30,350	4,171	3,794	4,171	4,011
30,350	30,400	4,179	3,801	4,179	4,019
30,400	30,450	4,186	3,809	4,186	4,026
30,450	30,500	4,194	3,816	4,194	4,034
30,500	30,550	4,201	3,824	4,201	4,041
30,550	30,600	4,209	3,831	4,209	4,049
30,600	30,650	4,216	3,839	4,216	4,056
30,650	30,700	4,226	3,846	4,226	4,064
30,700	30,750	4,239	3,854	4,239	4,071
30,750	30,800	4,251	3,861	4,251	4,079
30,800	30,850	4,264	3,869	4,264	4,086
30,850	30,900	4,276	3,876	4,276	4,094
30,900	30,950	4,289	3,884	4,289	4,101
30,950	31,000	4,301	3,891	4,301	4,109
31,000
31,000	31,050	4,314	3,899	4,314	4,116
31,050	31,100	4,326	3,906	4,326	4,124
31,100	31,150	4,339	3,914	4,339	4,131
31,150	31,200	4,351	3,921	4,351	4,139
31,200	31,250	4,364	3,929	4,364	4,146
31,250	31,300	4,376	3,936	4,376	4,154
31,300	31,350	4,389	3,944	4,389	4,161
31,350	31,400	4,401	3,951	4,401	4,169
31,400	31,450	4,414	3,959	4,414	4,176
31,450	31,500	4,426	3,966	4,426	4,184
31,500	31,550	4,439	3,974	4,439	4,191
31,550	31,600	4,451	3,981	4,451	4,199
31,600	31,650	4,464	3,989	4,464	4,206
31,650	31,700	4,476	3,996	4,476	4,214
31,700	31,750	4,489	4,004	4,489	4,221
31,750	31,800	4,501	4,011	4,501	4,229
31,800	31,850	4,514	4,019	4,514	4,236
31,850	31,900	4,526	4,026	4,526	4,244
31,900	31,950	4,539	4,034	4,539	4,251
31,950	32,000	4,551	4,041	4,551	4,259
32,000
32,000	32,050	4,564	4,049	4,564	4,266
32,050	32,100	4,576	4,056	4,576	4,274
32,100	32,150	4,589	4,064	4,589	4,281
32,150	32,200	4,601	4,071	4,601	4,289
32,200	32,250	4,614	4,079	4,614	4,296
32,250	32,300	4,626	4,086	4,626	4,304
32,300	32,350	4,639	4,094	4,639	4,311
32,350	32,400	4,651	4,101	4,651	4,319
32,400	32,450	4,664	4,109	4,664	4,326
32,450	32,500	4,676	4,116	4,676	4,334
32,500	32,550	4,689	4,124	4,689	4,341
32,550	32,600	4,701	4,131	4,701	4,349
32,600	32,650	4,714	4,139	4,714	4,356
32,650	32,700	4,726	4,146	4,726	4,364
32,700	32,750	4,739	4,154	4,739	4,371
32,750	32,800	4,751	4,161	4,751	4,379
32,800	32,850	4,764	4,169	4,764	4,386
32,850	32,900	4,776	4,176	4,776	4,394
32,900	32,950	4,789	4,184	4,789	4,401
32,950	33,000	4,801	4,191	4,801	4,409
33,000
33,000	33,050	4,814	4,199	4,814	4,416
33,050	33,100	4,826	4,206	4,826	4,424
33,100	33,150	4,839	4,214	4,839	4,431
33,150	33,200	4,851	4,221	4,851	4,439
33,200	33,250	4,864	4,229	4,864	4,446
33,250	33,300	4,876	4,236	4,876	4,454
33,300	33,350	4,889	4,244	4,889	4,461
33,350	33,400	4,901	4,251	4,901	4,469
33,400	33,450	4,914	4,259	4,914	4,476
33,450	33,500	4,926	4,266	4,926	4,484
33,500	33,550	4,939	4,274	4,939	4,491
33,550	33,600	4,951	4,281	4,951	4,499
33,600	33,650	4,964	4,289	4,964	4,506
33,650	33,700	4,976	4,296	4,976	4,514
33,700	33,750	4,989	4,304	4,989	4,521
33,750	33,800	5,001	4,311	5,001	4,529
33,800	33,850	5,014	4,319	5,014	4,536
33,850	33,900	5,026	4,326	5,026	4,544
33,900	33,950	5,039	4,334	5,039	4,551
33,950	34,000	5,051	4,341	5,051	4,559
34,000
34,000	34,050	5,064	4,349	5,064	4,566
34,050	34,100	5,076	4,356	5,076	4,574
34,100	34,150	5,089	4,364	5,089	4,581
34,150	34,200	5,101	4,371	5,101	4,589
34,200	34,250	5,114	4,379	5,114	4,596
34,250	34,300	5,126	4,386	5,126	4,604
34,300	34,350	5,139	4,394	5,139	4,611
34,350	34,400	5,151	4,401	5,151	4,619
34,400	34,450	5,164	4,409	5,164	4,626
34,450	34,500	5,176	4,416	5,176	4,634
34,500	34,550	5,189	4,424	5,189	4,641
34,550	34,600	5,201	4,431	5,201	4,649
34,600	34,650	5,214	4,439	5,214	4,656
34,650	34,700	5,226	4,446	5,226	4,664
34,700	34,750	5,239	4,454	5,239	4,671
34,750	34,800	5,251	4,461	5,251	4,679
34,800	34,850	5,264	4,469	5,264	4,686
34,850	34,900	5,276	4,476	5,276	4,694
34,900	34,950	5,289	4,484	5,289	4,701
34,950	35,000	5,301	4,491	5,301	4,709
35,000
35,000	35,050	5,314	4,499	5,314	4,716
35,050	35,100	5,326	4,506	5,326	4,724
35,100	35,150	5,339	4,514	5,339	4,731
35,150	35,200	5,351	4,521	5,351	4,739
35,200	35,250	5,364	4,529	5,364	4,746
35,250	35,300	5,376	4,536	5,376	4,754
35,300	35,350	5,389	4,544	5,389	4,761
35,350	35,400	5,401	4,551	5,401	4,769
35,400	35,450	5,414	4,559	5,414	4,776
35,450	35,500	5,426	4,566	5,426	4,784
35,500	35,550	5,439	4,574	5,439	4,791
35,550	35,600	5,451	4,581	5,451	4,799
35,600	35,650	5,464	4,589	5,464	4,806
35,650	35,700	5,476	4,596	5,476	4,814
35,700	35,750	5,489	4,604	5,489	4,821
35,750	35,800	5,501	4,611	5,501	4,829
35,800	35,850	5,514	4,619	5,514	4,836
35,850	35,900	5,526	4,626	5,526	4,844
35,900	35,950	5,539	4,634	5,539	4,851
35,950	36,000	5,551	4,641	5,551	4,859
36,000
36,000	36,050	5,564	4,649	5,564	4,866
36,050	36,100	5,576	4,656	5,576	4,874
36,100	36,150	5,589	4,664	5,589	4,881
36,150	36,200	5,601	4,671	5,601	4,889
36,200	36,250	5,614	4,679	5,614	4,896
36,250	36,300	5,626	4,686	5,626	4,904
36,300	36,350	5,639	4,694	5,639	4,911
36,350	36,400	5,651	4,701	5,651	4,919
36,400	36,450	5,664	4,709	5,664	4,926
36,450	36,500	5,676	4,716	5,676	4,934
36,500	36,550	5,689	4,724	5,689	4,941
36,550	36,600	5,701	4,731	5,701	4,949
36,600	36,650	5,714	4,739	5,714	4,956
36,650	36,700	5,726	4,746	5,726	4,964
36,700	36,750	5,739	4,754	5,739	4,971
36,750	36,800	5,751	4,761	5,751	4,979
36,800	36,850	5,764	4,769	5,764	4,986
36,850	36,900	5,776	4,776	5,776	4,994
36,900	36,950	5,789	4,784	5,789	5,001
36,950	37,000	5,801	4,791	5,801	5,009
37,000
37,000	37,050	5,814	4,799	5,814	5,016
37,050	37,100	5,826	4,806	5,826	5,024
37,100	37,150	5,839	4,814	5,839	5,031
37,150	37,200	5,851	4,821	5,851	5,039
37,200	37,250	5,864	4,829	5,864	5,046
37,250	37,300	5,876	4,836	5,876	5,054
37,300	37,350	5,889	4,844	5,889	5,061
37,350	37,400	5,901	4,851	5,901	5,069
37,400	37,450	5,914	4,859	5,914	5,076
37,450	37,500	5,926	4,866	5,926	5,084
37,500	37,550	5,939	4,874	5,939	5,091
37,550	37,600	5,951	4,881	5,951	5,099
37,600	37,650	5,964	4,889	5,964	5,106
37,650	37,700	5,976	4,896	5,976	5,114
37,700	37,750	5,989	4,904	5,989	5,121
37,750	37,800	6,001	4,911	6,001	5,129
37,800	37,850	6,014	4,919	6,014	5,136
37,850	37,900	6,026	4,926	6,026	5,144
37,900	37,950	6,039	4,934	6,039	5,151
37,950	38,000	6,051	4,941	6,051	5,159
38,000
38,000	38,050	6,064	4,949	6,064	5,166
38,050	38,100	6,076	4,956	6,076	5,174
38,100	38,150	6,089	4,964	6,089	5,181
38,150	38,200	6,101	4,971	6,101	5,189
38,200	38,250	6,114	4,979	6,114	5,196
38,250	38,300	6,126	4,986	6,126	5,204
38,300	38,350	6,139	4,994	6,139	5,211
38,350	38,400	6,151	5,001	6,151	5,219
38,400	38,450	6,164	5,009	6,164	5,226
38,450	38,500	6,176	5,016	6,176	5,234
38,500	38,550	6,189	5,024	6,189	5,241
38,550	38,600	6,201	5,031	6,201	5,249
38,600	38,650	6,214	5,039	6,214	5,256
38,650	38,700	6,226	5,046	6,226	5,264
38,700	38,750	6,239	5,054	6,239	5,271
38,750	38,800	6,251	5,061	6,251	5,279
38,800	38,850	6,264	5,069	6,264	5,286
38,850	38,900	6,276	5,076	6,276	5,294
38,900	38,950	6,289	5,084	6,289	5,301
38,950	39,000	6,301	5,091	6,301	5,309
39,000
39,000	39,050	6,314	5,099	6,314	5,316
39,050	39,100	6,326	5,106	6,326	5,324
39,100	39,150	6,339	5,114	6,339	5,331
39,150	39,200	6,351	5,121	6,351	5,339
39,200	39,250	6,364	5,129	6,364	5,346
39,250	39,300	6,376	5,136	6,376	5,354
39,300	39,350	6,389	5,144	6,389	5,361
39,350	39,400	6,401	5,151	6,401	5,369
39,400	39,450	6,414	5,159	6,414	5,376
39,450	39,500	6,426	5,166	6,426	5,384
39,500	39,550	6,439	5,174	6,439	5,391
39,550	39,600	6,451	5,181	6,451	5,399
39,600	39,650	6,464	5,189	6,464	5,406
39,650	39,700	6,476	5,196	6,476	5,414
39,700	39,750	6,489	5,204	6,489	5,421
39,750	39,800	6,501	5,211	6,501	5,429
39,800	39,850	6,514	5,219	6,514	5,436
39,850	39,900	6,526	5,226	6,526	5,444
39,900	39,950	6,539	5,234	6,539	5,451
39,950	40,000	6,551	5,241	6,551	5,459
40,000
40,000	40,050	6,564	5,249	6,564	5,466
40,050	40,100	6,576	5,256	6,576	5,474
40,100	40,150	6,589	5,264	6,589	5,481
40,150	40,200	6,601	5,271	6,601	5,489
40,200	40,250	6,614	5,279	6,614	5,496
40,250	40,300	6,626	5,286	6,626	5,504
40,300	40,350	6,639	5,294	6,639	5,511
40,350	40,400	6,651	5,301	6,651	5,519
40,400	40,450	6,664	5,309	6,664	5,526
40,450	40,500	6,676	5,316	6,676	5,534
40,500	40,550	6,689	5,324	6,689	5,541
40,550	40,600	6,701	5,331	6,701	5,549
40,600	40,650	6,714	5,339	6,714	5,556
40,650	40,700	6,726	5,346	6,726	5,564
40,700	40,750	6,739	5,354	6,739	5,571
40,750	40,800	6,751	5,361	6,751	5,579
40,800	40,850	6,764	5,369	6,764	5,586
40,850	40,900	6,776	5,376	6,776	5,594
40,900	40,950	6,789	5,384	6,789	5,601
40,950	41,000	6,801	5,391	6,801	5,609
41,000
41,000	41,050	6,814	5,399	6,814	5,616
41,050	41,100	6,826	5,406	6,826	5,626
41,100	41,150	6,839	5,414	6,839	5,639
41,150	41,200	6,851	5,421	6,851	5,651
41,200	41,250	6,864	5,429	6,864	5,664
41,250	41,300	6,876	5,436	6,876	5,676
41,300	41,350	6,889	5,444	6,889	5,689
41,350	41,400	6,901	5,451	6,901	5,701
41,400	41,450	6,914	5,459	6,914	5,714
41,450	41,500	6,926	5,466	6,926	5,726
41,500	41,550	6,939	5,474	6,939	5,739
41,550	41,600	6,951	5,481	6,951	5,751
41,600	41,650	6,964	5,489	6,964	5,764
41,650	41,700	6,976	5,496	6,976	5,776
41,700	41,750	6,989	5,504	6,989	5,789
41,750	41,800	7,001	5,511	7,001	5,801
41,800	41,850	7,014	5,519	7,014	5,814
41,850	41,900	7,026	5,526	7,026	5,826
41,900	41,950	7,039	5,534	7,039	5,839
41,950	42,000	7,051	5,541	7,051	5,851
42,000
42,000	42,050	7,064	5,549	7,064	5,864
42,050	42,100	7,076	5,556	7,076	5,876
42,100	42,150	7,089	5,564	7,089	5,889
42,150	42,200	7,101	5,571	7,101	5,901
42,200	42,250	7,114	5,579	7,114	5,914
42,250	42,300	7,126	5,586	7,126	5,926
42,300	42,350	7,139	5,594	7,139	5,939
42,350	42,400	7,151	5,601	7,151	5,951
42,400	42,450	7,164	5,609	7,164	5,964
42,450	42,500	7,176	5,616	7,176	5,976
42,500	42,550	7,189	5,624	7,189	5,989
42,550	42,600	7,201	5,631	7,201	6,001
42,600	42,650	7,214	5,639	7,214	6,014
42,650	42,700	7,226	5,646	7,226	6,026
42,700	42,750	7,239	5,654	7,239	6,039
42,750	42,800	7,251	5,661	7,251	6,051
42,800	42,850	7,264	5,669	7,264	6,064
42,850	42,900	7,276	5,676	7,276	6,076
42,900	42,950	7,289	5,684	7,289	6,089
42,950	43,000	7,301	5,691	7,301	6,101
43,000
43,000	43,050	7,314	5,699	7,314	6,114
43,050	43,100	7,326	5,706	7,326	6,126
43,100	43,150	7,339	5,714	7,339	6,139
43,150	43,200	7,351	5,721	7,351	6,151
43,200	43,250	7,364	5,729	7,364	6,164
43,250	43,300	7,376	5,736	7,376	6,176
43,300	43,350	7,389	5,744	7,389	6,189
43,350	43,400	7,401	5,751	7,401	6,201
43,400	43,450	7,414	5,759	7,414	6,214
43,450	43,500	7,426	5,766	7,426	6,226
43,500	43,550	7,439	5,774	7,439	6,239
43,550	43,600	7,451	5,781	7,451	6,251
43,600	43,650	7,464	5,789	7,464	6,264
43,650	43,700	7,476	5,796	7,476	6,276
43,700	43,750	7,489	5,804	7,489	6,289
43,750	43,800	7,501	5,811	7,501	6,301
43,800	43,850	7,514	5,819	7,514	6,314
43,850	43,900	7,526	5,826	7,526	6,326
43,900	43,950	7,539	5,834	7,539	6,339
43,950	44,000	7,551	5,841	7,551	6,351
44,000
44,000	44,050	7,564	5,849	7,564	6,364
44,050	44,100	7,576	5,856	7,576	6,376
44,100	44,150	7,589	5,864	7,589	6,389
44,150	44,200	7,601	5,871	7,601	6,401
44,200	44,250	7,614	5,879	7,614	6,414
44,250	44,300	7,626	5,886	7,626	6,426
44,300	44,350	7,639	5,894	7,639	6,439
44,350	44,400	7,651	5,901	7,651	6,451
44,400	44,450	7,664	5,909	7,664	6,464
44,450	44,500	7,676	5,916	7,676	6,476
44,500	44,550	7,689	5,924	7,689	6,489
44,550	44,600	7,701	5,931	7,701	6,501
44,600	44,650	7,714	5,939	7,714	6,514
44,650	44,700	7,726	5,946	7,726	6,526
44,700	44,750	7,739	5,954	7,739	6,539
44,750	44,800	7,751	5,961	7,751	6,551
44,800	44,850	7,764	5,969	7,764	6,564
44,850	44,900	7,776	5,976	7,776	6,576
44,900	44,950	7,789	5,984	7,789	6,589
44,950	45,000	7,801	5,991	7,801	6,601
45,000
45,000	45,050	7,814	5,999	7,814	6,614
45,050	45,100	7,826	6,006	7,826	6,626
45,100	45,150	7,839	6,014	7,839	6,639
45,150	45,200	7,851	6,021	7,851	6,651
45,200	45,250	7,864	6,029	7,864	6,664
45,250	45,300	7,876	6,036	7,876	6,676
45,300	45,350	7,889	6,044	7,889	6,689
45,350	45,400	7,901	6,051	7,901	6,701
45,400	45,450	7,914	6,059	7,914	6,714
45,450	45,500	7,926	6,066	7,926	6,726
45,500	45,550	7,939	6,074	7,939	6,739
45,550	45,600	7,951	6,081	7,951	6,751
45,600	45,650	7,964	6,089	7,964	6,764
45,650	45,700	7,976	6,096	7,976	6,776
45,700	45,750	7,989	6,104	7,989	6,789
45,750	45,800	8,001	6,111	8,001	6,801
45,800	45,850	8,014	6,119	8,014	6,814
45,850	45,900	8,026	6,126	8,026	6,826
45,900	45,950	8,039	6,134	8,039	6,839
45,950	46,000	8,051	6,141	8,051	6,851
46,000
46,000	46,050	8,064	6,149	8,064	6,864
46,050	46,100	8,076	6,156	8,076	6,876
46,100	46,150	8,089	6,164	8,089	6,889
46,150	46,200	8,101	6,171	8,101	6,901
46,200	46,250	8,114	6,179	8,114	6,914
46,250	46,300	8,126	6,186	8,126	6,926
46,300	46,350	8,139	6,194	8,139	6,939
46,350	46,400	8,151	6,201	8,151	6,951
46,400	46,450	8,164	6,209	8,164	6,964
46,450	46,500	8,176	6,216	8,176	6,976
46,500	46,550	8,189	6,224	8,189	6,989
46,550	46,600	8,201	6,231	8,201	7,001
46,600	46,650	8,214	6,239	8,214	7,014
46,650	46,700	8,226	6,246	8,226	7,026
46,700	46,750	8,239	6,254	8,239	7,039
46,750	46,800	8,251	6,261	8,251	7,051
46,800	46,850	8,264	6,269	8,264	7,064
46,850	46,900	8,276	6,276	8,276	7,076
46,900	46,950	8,289	6,284	8,289	7,089
46,950	47,000	8,301	6,291	8,301	7,101
47,000
47,000	47,050	8,314	6,299	8,314	7,114
47,050	47,100	8,326	6,306	8,326	7,126
47,100	47,150	8,339	6,314	8,339	7,139
47,150	47,200	8,351	6,321	8,351	7,151
47,200	47,250	8,364	6,329	8,364	7,164
47,250	47,300	8,376	6,336	8,376	7,176
47,300	47,350	8,389	6,344	8,389	7,189
47,350	47,400	8,401	6,351	8,401	7,201
47,400	47,450	8,414	6,359	8,414	7,214
47,450	47,500	8,426	6,366	8,426	7,226
47,500	47,550	8,439	6,374	8,439	7,239
47,550	47,600	8,451	6,381	8,451	7,251
47,600	47,650	8,464	6,389	8,464	7,264
47,650	47,700	8,476	6,396	8,476	7,276
47,700	47,750	8,489	6,404	8,489	7,289
47,750	47,800	8,501	6,411	8,501	7,301
47,800	47,850	8,514	6,419	8,514	7,314
47,850	47,900	8,526	6,426	8,526	7,326
47,900	47,950	8,539	6,434	8,539	7,339
47,950	48,000	8,551	6,441	8,551	7,351
48,000
48,000	48,050	8,564	6,449	8,564	7,364
48,050	48,100	8,576	6,456	8,576	7,376
48,100	48,150	8,589	6,464	8,589	7,389
48,150	48,200	8,601	6,471	8,601	7,401
48,200	48,250	8,614	6,479	8,614	7,414
48,250	48,300	8,626	6,486	8,626	7,426
48,300	48,350	8,639	6,494	8,639	7,439
48,350	48,400	8,651	6,501	8,651	7,451
48,400	48,450	8,664	6,509	8,664	7,464
48,450	48,500	8,676	6,516	8,676	7,476
48,500	48,550	8,689	6,524	8,689	7,489
48,550	48,600	8,701	6,531	8,701	7,501
48,600	48,650	8,714	6,539	8,714	7,514
48,650	48,700	8,726	6,546	8,726	7,526
48,700	48,750	8,739	6,554	8,739	7,539
48,750	48,800	8,751	6,561	8,751	7,551
48,800	48,850	8,764	6,569	8,764	7,564
48,850	48,900	8,776	6,576	8,776	7,576
48,900	48,950	8,789	6,584	8,789	7,589
48,950	49,000	8,801	6,591	8,801	7,601
49,000
49,000	49,050	8,814	6,599	8,814	7,614
49,050	49,100	8,826	6,606	8,826	7,626
49,100	49,150	8,839	6,614	8,839	7,639
49,150	49,200	8,851	6,621	8,851	7,651
49,200	49,250	8,864	6,629	8,864	7,664
49,250	49,300	8,876	6,636	8,876	7,676
49,300	49,350	8,889	6,644	8,889	7,689
49,350	49,400	8,901	6,651	8,901	7,701
49,400	49,450	8,914	6,659	8,914	7,714
49,450	49,500	8,926	6,666	8,926	7,726
49,500	49,550	8,939	6,674	8,939	7,739
49,550	49,600	8,951	6,681	8,951	7,751
49,600	49,650	8,964	6,689	8,964	7,764
49,650	49,700	8,976	6,696	8,976	7,776
49,700	49,750	8,989	6,704	8,989	7,789
49,750	49,800	9,001	6,711	9,001	7,801
49,800	49,850	9,014	6,719	9,014	7,814
49,850	49,900	9,026	6,726	9,026	7,826
49,900	49,950	9,039	6,734	9,039	7,839
49,950	50,000	9,051	6,741	9,051	7,851
50,000
50,000	50,050	9,064	6,749	9,064	7,864
50,050	50,100	9,076	6,756	9,076	7,876
50,100	50,150	9,089	6,764	9,089	7,889
50,150	50,200	9,101	6,771	9,101	7,901
50,200	50,250	9,114	6,779	9,114	7,914
50,250	50,300	9,126	6,786	9,126	7,926
50,300	50,350	9,139	6,794	9,139	7,939
50,350	50,400	9,151	6,801	9,151	7,951
50,400	50,450	9,164	6,809	9,164	7,964
50,450	50,500	9,176	6,816	9,176	7,976
50,500	50,550	9,189	6,824	9,189	7,989
50,550	50,600	9,201	6,831	9,201	8,001
50,600	50,650	9,214	6,839	9,214	8,014
50,650	50,700	9,226	6,846	9,226	8,026
50,700	50,750	9,239	6,854	9,239	8,039
50,750	50,800	9,251	6,861	9,251	8,051
50,800	50,850	9,264	6,869	9,264	8,064
50,850	50,900	9,276	6,876	9,276	8,076
50,900	50,950	9,289	6,884	9,289	8,089
50,950	51,000	9,301	6,891	9,301	8,101
51,000
51,000	51,050	9,314	6,899	9,314	8,114
51,050	51,100	9,326	6,906	9,326	8,126
51,100	51,150	9,339	6,914	9,339	8,139
51,150	51,200	9,351	6,921	9,351	8,151
51,200	51,250	9,364	6,929	9,364	8,164
51,250	51,300	9,376	6,936	9,376	8,176
51,300	51,350	9,389	6,944	9,389	8,189
51,350	51,400	9,401	6,951	9,401	8,201
51,400	51,450	9,414	6,959	9,414	8,214
51,450	51,500	9,426	6,966	9,426	8,226
51,500	51,550	9,439	6,974	9,439	8,239
51,550	51,600	9,451	6,981	9,451	8,251
51,600	51,650	9,464	6,989	9,464	8,264
51,650	51,700	9,476	6,996	9,476	8,276
51,700	51,750	9,489	7,004	9,489	8,289
51,750	51,800	9,501	7,011	9,501	8,301
51,800	51,850	9,514	7,019	9,514	8,314
51,850	51,900	9,526	7,026	9,526	8,326
51,900	51,950	9,539	7,034	9,539	8,339
51,950	52,000	9,551	7,041	9,551	8,351
52,000
52,000	52,050	9,564	7,049	9,564	8,364
52,050	52,100	9,576	7,056	9,576	8,376
52,100	52,150	9,589	7,064	9,589	8,389
52,150	52,200	9,601	7,071	9,601	8,401
52,200	52,250	9,614	7,079	9,614	8,414
52,250	52,300	9,626	7,086	9,626	8,426
52,300	52,350	9,639	7,094	9,639	8,439
52,350	52,400	9,651	7,101	9,651	8,451
52,400	52,450	9,664	7,109	9,664	8,464
52,450	52,500	9,676	7,116	9,676	8,476
52,500	52,550	9,689	7,124	9,689	8,489
52,550	52,600	9,701	7,131	9,701	8,501
52,600	52,650	9,714	7,139	9,714	8,514
52,650	52,700	9,726	7,146	9,726	8,526
52,700	52,750	9,739	7,154	9,739	8,539
52,750	52,800	9,751	7,161	9,751	8,551
52,800	52,850	9,764	7,169	9,764	8,564
52,850	52,900	9,776	7,176	9,776	8,576
52,900	52,950	9,789	7,184	9,789	8,589
52,950	53,000	9,801	7,191	9,801	8,601
53,000
53,000	53,050	9,814	7,199	9,814	8,614
53,050	53,100	9,826	7,206	9,826	8,626
53,100	53,150	9,839	7,214	9,839	8,639
53,150	53,200	9,851	7,221	9,851	8,651
53,200	53,250	9,864	7,229	9,864	8,664
53,250	53,300	9,876	7,236	9,876	8,676
53,300	53,350	9,889	7,244	9,889	8,689
53,350	53,400	9,901	7,251	9,901	8,701
53,400	53,450	9,914	7,259	9,914	8,714
53,450	53,500	9,926	7,266	9,926	8,726
53,500	53,550	9,939	7,274	9,939	8,739
53,550	53,600	9,951	7,281	9,951	8,751
53,600	53,650	9,964	7,289	9,964	8,764
53,650	53,700	9,976	7,296	9,976	8,776
53,700	53,750	9,989	7,304	9,989	8,789
53,750	53,800	10,001	7,311	10,001	8,801
53,800	53,850	10,014	7,319	10,014	8,814
53,850	53,900	10,026	7,326	10,026	8,826
53,900	53,950	10,039	7,334	10,039	8,839
53,950	54,000	10,051	7,341	10,051	8,851
54,000
54,000	54,050	10,064	7,349	10,064	8,864
54,050	54,100	10,076	7,356	10,076	8,876
54,100	54,150	10,089	7,364	10,089	8,889
54,150	54,200	10,101	7,371	10,101	8,901
54,200	54,250	10,114	7,379	10,114	8,914
54,250	54,300	10,126	7,386	10,126	8,926
54,300	54,350	10,139	7,394	10,139	8,939
54,350	54,400	10,151	7,401	10,151	8,951
54,400	54,450	10,164	7,409	10,164	8,964
54,450	54,500	10,176	7,416	10,176	8,976
54,500	54,550	10,189	7,424	10,189	8,989
54,550	54,600	10,201	7,431	10,201	9,001
54,600	54,650	10,214	7,439	10,214	9,014
54,650	54,700	10,226	7,446	10,226	9,026
54,700	54,750	10,239	7,454	10,239	9,039
54,750	54,800	10,251	7,461	10,251	9,051
54,800	54,850	10,264	7,469	10,264	9,064
54,850	54,900	10,276	7,476	10,276	9,076
54,900	54,950	10,289	7,484	10,289	9,089
54,950	55,000	10,301	7,491	10,301	9,101
55,000
55,000	55,050	10,314	7,499	10,314	9,114
55,050	55,100	10,326	7,506	10,326	9,126
55,100	55,150	10,339	7,514	10,339	9,139
55,150	55,200	10,351	7,521	10,351	9,151
55,200	55,250	10,364	7,529	10,364	9,164
55,250	55,300	10,376	7,536	10,376	9,176
55,300	55,350	10,389	7,544	10,389	9,189
55,350	55,400	10,401	7,551	10,401	9,201
55,400	55,450	10,414	7,559	10,414	9,214
55,450	55,500	10,426	7,566	10,426	9,226
55,500	55,550	10,439	7,574	10,439	9,239
55,550	55,600	10,451	7,581	10,451	9,251
55,600	55,650	10,464	7,589	10,464	9,264
55,650	55,700	10,476	7,596	10,476	9,276
55,700	55,750	10,489	7,604	10,489	9,289
55,750	55,800	10,501	7,611	10,501	9,301
55,800	55,850	10,514	7,619	10,514	9,314
55,850	55,900	10,526	7,626	10,526	9,326
55,900	55,950	10,539	7,634	10,539	9,339
55,950	56,000	10,551	7,641	10,551	9,351
56,000
56,000	56,050	10,564	7,649	10,564	9,364
56,050	56,100	10,576	7,656	10,576	9,376
56,100	56,150	10,589	7,664	10,589	9,389
56,150	56,200	10,601	7,671	10,601	9,401
56,200	56,250	10,614	7,679	10,614	9,414
56,250	56,300	10,626	7,686	10,626	9,426
56,300	56,350	10,639	7,694	10,639	9,439
56,350	56,400	10,651	7,701	10,651	9,451
56,400	56,450	10,664	7,709	10,664	9,464
56,450	56,500	10,676	7,716	10,676	9,476
56,500	56,550	10,689	7,724	10,689	9,489
56,550	56,600	10,701	7,731	10,701	9,501
56,600	56,650	10,714	7,739	10,714	9,514
56,650	56,700	10,726	7,746	10,726	9,526
56,700	56,750	10,739	7,754	10,739	9,539
56,750	56,800	10,751	7,761	10,751	9,551
56,800	56,850	10,764	7,769	10,764	9,564
56,850	56,900	10,776	7,776	10,776	9,576
56,900	56,950	10,789	7,784	10,789	9,589
56,950	57,000	10,801	7,791	10,801	9,601
57,000
57,000	57,050	10,814	7,799	10,814	9,614
57,050	57,100	10,826	7,806	10,826	9,626
57,100	57,150	10,839	7,814	10,839	9,639
57,150	57,200	10,851	7,821	10,851	9,651
57,200	57,250	10,864	7,829	10,864	9,664
57,250	57,300	10,876	7,836	10,876	9,676
57,300	57,350	10,889	7,844	10,889	9,689
57,350	57,400	10,901	7,851	10,901	9,701
57,400	57,450	10,914	7,859	10,914	9,714
57,450	57,500	10,926	7,866	10,926	9,726
57,500	57,550	10,939	7,874	10,939	9,739
57,550	57,600	10,951	7,881	10,951	9,751
57,600	57,650	10,964	7,889	10,964	9,764
57,650	57,700	10,976	7,896	10,976	9,776
57,700	57,750	10,989	7,904	10,989	9,789
57,750	57,800	11,001	7,911	11,001	9,801
57,800	57,850	11,014	7,919	11,014	9,814
57,850	57,900	11,026	7,926	11,026	9,826
57,900	57,950	11,039	7,934	11,039	9,839
57,950	58,000	11,051	7,941	11,051	9,851
58,000
58,000	58,050	11,064	7,949	11,064	9,864
58,050	58,100	11,076	7,956	11,076	9,876
58,100	58,150	11,089	7,964	11,089	9,889
58,150	58,200	11,101	7,971	11,101	9,901
58,200	58,250	11,114	7,979	11,114	9,914
58,250	58,300	11,126	7,986	11,126	9,926
58,300	58,350	11,139	7,994	11,139	9,939
58,350	58,400	11,151	8,001	11,151	9,951
58,400	58,450	11,164	8,009	11,164	9,964
58,450	58,500	11,176	8,016	11,176	9,976
58,500	58,550	11,189	8,024	11,189	9,989
58,550	58,600	11,201	8,031	11,201	10,001
58,600	58,650	11,214	8,039	11,214	10,014
58,650	58,700	11,226	8,046	11,226	10,026
58,700	58,750	11,239	8,054	11,239	10,039
58,750	58,800	11,251	8,061	11,251	10,051
58,800	58,850	11,264	8,069	11,264	10,064
58,850	58,900	11,276	8,076	11,276	10,076
58,900	58,950	11,289	8,084	11,289	10,089
58,950	59,000	11,301	8,091	11,301	10,101
59,000
59,000	59,050	11,314	8,099	11,314	10,114
59,050	59,100	11,326	8,106	11,326	10,126
59,100	59,150	11,339	8,114	11,339	10,139
59,150	59,200	11,351	8,121	11,351	10,151
59,200	59,250	11,364	8,129	11,364	10,164
59,250	59,300	11,376	8,136	11,376	10,176
59,300	59,350	11,389	8,144	11,389	10,189
59,350	59,400	11,401	8,151	11,401	10,201
59,400	59,450	11,414	8,159	11,414	10,214
59,450	59,500	11,426	8,166	11,426	10,226
59,500	59,550	11,439	8,174	11,439	10,239
59,550	59,600	11,451	8,181	11,451	10,251
59,600	59,650	11,464	8,189	11,464	10,264
59,650	59,700	11,476	8,196	11,476	10,276
59,700	59,750	11,489	8,204	11,489	10,289
59,750	59,800	11,501	8,211	11,501	10,301
59,800	59,850	11,514	8,219	11,514	10,314
59,850	59,900	11,526	8,226	11,526	10,326
59,900	59,950	11,539	8,234	11,539	10,339
59,950	60,000	11,551	8,241	11,551	10,351
60,000
60,000	60,050	11,564	8,249	11,564	10,364
60,050	60,100	11,576	8,256	11,576	10,376
60,100	60,150	11,589	8,264	11,589	10,389
60,150	60,200	11,601	8,271	11,601	10,401
60,200	60,250	11,614	8,279	11,614	10,414
60,250	60,300	11,626	8,286	11,626	10,426
60,300	60,350	11,639	8,294	11,639	10,439
60,350	60,400	11,651	8,301	11,651	10,451
60,400	60,450	11,664	8,309	11,664	10,464
60,450	60,500	11,676	8,316	11,676	10,476
60,500	60,550	11,689	8,324	11,689	10,489
60,550	60,600	11,701	8,331	11,701	10,501
60,600	60,650	11,714	8,339	11,714	10,514
60,650	60,700	11,726	8,346	11,726	10,526
60,700	60,750	11,739	8,354	11,739	10,539
60,750	60,800	11,751	8,361	11,751	10,551
60,800	60,850	11,764	8,369	11,764	10,564
60,850	60,900	11,776	8,376	11,776	10,576
60,900	60,950	11,789	8,384	11,789	10,589
60,950	61,000	11,801	8,391	11,801	10,601
61,000
61,000	61,050	11,814	8,399	11,814	10,614
61,050	61,100	11,826	8,406	11,826	10,626
61,100	61,150	11,839	8,414	11,839	10,639
61,150	61,200	11,851	8,421	11,851	10,651
61,200	61,250	11,864	8,429	11,864	10,664
61,250	61,300	11,876	8,436	11,876	10,676
61,300	61,350	11,889	8,446	11,889	10,689
61,350	61,400	11,901	8,459	11,901	10,701
61,400	61,450	11,914	8,471	11,914	10,714
61,450	61,500	11,926	8,484	11,926	10,726
61,500	61,550	11,939	8,496	11,939	10,739
61,550	61,600	11,951	8,509	11,951	10,751
61,600	61,650	11,964	8,521	11,964	10,764
61,650	61,700	11,976	8,534	11,976	10,776
61,700	61,750	11,989	8,546	11,989	10,789
61,750	61,800	12,001	8,559	12,001	10,801
61,800	61,850	12,014	8,571	12,014	10,814
61,850	61,900	12,026	8,584	12,027	10,826
61,900	61,950	12,039	8,596	12,041	10,839
61,950	62,000	12,051	8,609	12,055	10,851
62,000
62,000	62,050	12,064	8,621	12,069	10,864
62,050	62,100	12,076	8,634	12,083	10,876
62,100	62,150	12,089	8,646	12,097	10,889
62,150	62,200	12,101	8,659	12,111	10,901
62,200	62,250	12,114	8,671	12,125	10,914
62,250	62,300	12,126	8,684	12,139	10,926
62,300	62,350	12,139	8,696	12,153	10,939
62,350	62,400	12,151	8,709	12,167	10,951
62,400	62,450	12,164	8,721	12,181	10,964
62,450	62,500	12,176	8,734	12,195	10,976
62,500	62,550	12,189	8,746	12,209	10,989
62,550	62,600	12,201	8,759	12,223	11,001
62,600	62,650	12,214	8,771	12,237	11,014
62,650	62,700	12,226	8,784	12,251	11,026
62,700	62,750	12,239	8,796	12,265	11,039
62,750	62,800	12,251	8,809	12,279	11,051
62,800	62,850	12,264	8,821	12,293	11,064
62,850	62,900	12,276	8,834	12,307	11,076
62,900	62,950	12,289	8,846	12,321	11,089
62,950	63,000	12,301	8,859	12,335	11,101
63,000
63,000	63,050	12,314	8,871	12,349	11,114
63,050	63,100	12,326	8,884	12,363	11,126
63,100	63,150	12,339	8,896	12,377	11,139
63,150	63,200	12,351	8,909	12,391	11,151
63,200	63,250	12,364	8,921	12,405	11,164
63,250	63,300	12,376	8,934	12,419	11,176
63,300	63,350	12,389	8,946	12,433	11,189
63,350	63,400	12,401	8,959	12,447	11,201
63,400	63,450	12,414	8,971	12,461	11,214
63,450	63,500	12,426	8,984	12,475	11,226
63,500	63,550	12,439	8,996	12,489	11,239
63,550	63,600	12,451	9,009	12,503	11,251
63,600	63,650	12,464	9,021	12,517	11,264
63,650	63,700	12,476	9,034	12,531	11,276
63,700	63,750	12,489	9,046	12,545	11,289
63,750	63,800	12,501	9,059	12,559	11,301
63,800	63,850	12,514	9,071	12,573	11,314
63,850	63,900	12,526	9,084	12,587	11,326
63,900	63,950	12,539	9,096	12,601	11,339
63,950	64,000	12,551	9,109	12,615	11,351
64,000
64,000	64,050	12,564	9,121	12,629	11,364
64,050	64,100	12,576	9,134	12,643	11,376
64,100	64,150	12,589	9,146	12,657	11,389
64,150	64,200	12,601	9,159	12,671	11,401
64,200	64,250	12,614	9,171	12,685	11,414
64,250	64,300	12,626	9,184	12,699	11,426
64,300	64,350	12,639	9,196	12,713	11,439
64,350	64,400	12,651	9,209	12,727	11,451
64,400	64,450	12,664	9,221	12,741	11,464
64,450	64,500	12,676	9,234	12,755	11,476
64,500	64,550	12,689	9,246	12,769	11,489
64,550	64,600	12,701	9,259	12,783	11,501
64,600	64,650	12,714	9,271	12,797	11,514
64,650	64,700	12,726	9,284	12,811	11,526
64,700	64,750	12,739	9,296	12,825	11,539
64,750	64,800	12,751	9,309	12,839	11,551
64,800	64,850	12,764	9,321	12,853	11,564
64,850	64,900	12,776	9,334	12,867	11,576
64,900	64,950	12,789	9,346	12,881	11,589
64,950	65,000	12,801	9,359	12,895	11,601
65,000
65,000	65,050	12,814	9,371	12,909	11,614
65,050	65,100	12,826	9,384	12,923	11,626
65,100	65,150	12,839	9,396	12,937	11,639
65,150	65,200	12,851	9,409	12,951	11,651
65,200	65,250	12,864	9,421	12,965	11,664
65,250	65,300	12,876	9,434	12,979	11,676
65,300	65,350	12,889	9,446	12,993	11,689
65,350	65,400	12,901	9,459	13,007	11,701
65,400	65,450	12,914	9,471	13,021	11,714
65,450	65,500	12,926	9,484	13,035	11,726
65,500	65,550	12,939	9,496	13,049	11,739
65,550	65,600	12,951	9,509	13,063	11,751
65,600	65,650	12,964	9,521	13,077	11,764
65,650	65,700	12,976	9,534	13,091	11,776
65,700	65,750	12,989	9,546	13,105	11,789
65,750	65,800	13,001	9,559	13,119	11,801
65,800	65,850	13,014	9,571	13,133	11,814
65,850	65,900	13,026	9,584	13,147	11,826
65,900	65,950	13,039	9,596	13,161	11,839
65,950	66,000	13,051	9,609	13,175	11,851
66,000
66,000	66,050	13,064	9,621	13,189	11,864
66,050	66,100	13,076	9,634	13,203	11,876
66,100	66,150	13,089	9,646	13,217	11,889
66,150	66,200	13,101	9,659	13,231	11,901
66,200	66,250	13,114	9,671	13,245	11,914
66,250	66,300	13,126	9,684	13,259	11,926
66,300	66,350	13,139	9,696	13,273	11,939
66,350	66,400	13,151	9,709	13,287	11,951
66,400	66,450	13,164	9,721	13,301	11,964
66,450	66,500	13,176	9,734	13,315	11,976
66,500	66,550	13,189	9,746	13,329	11,989
66,550	66,600	13,201	9,759	13,343	12,001
66,600	66,650	13,214	9,771	13,357	12,014
66,650	66,700	13,226	9,784	13,371	12,026
66,700	66,750	13,239	9,796	13,385	12,039
66,750	66,800	13,251	9,809	13,399	12,051
66,800	66,850	13,264	9,821	13,413	12,064
66,850	66,900	13,276	9,834	13,427	12,076
66,900	66,950	13,289	9,846	13,441	12,089
66,950	67,000	13,301	9,859	13,455	12,101
67,000
67,000	67,050	13,314	9,871	13,469	12,114
67,050	67,100	13,326	9,884	13,483	12,126
67,100	67,150	13,339	9,896	13,497	12,139
67,150	67,200	13,351	9,909	13,511	12,151
67,200	67,250	13,364	9,921	13,525	12,164
67,250	67,300	13,376	9,934	13,539	12,176
67,300	67,350	13,389	9,946	13,553	12,189
67,350	67,400	13,401	9,959	13,567	12,201
67,400	67,450	13,414	9,971	13,581	12,214
67,450	67,500	13,426	9,984	13,595	12,226
67,500	67,550	13,439	9,996	13,609	12,239
67,550	67,600	13,451	10,009	13,623	12,251
67,600	67,650	13,464	10,021	13,637	12,264
67,650	67,700	13,476	10,034	13,651	12,276
67,700	67,750	13,489	10,046	13,665	12,289
67,750	67,800	13,501	10,059	13,679	12,301
67,800	67,850	13,514	10,071	13,693	12,314
67,850	67,900	13,526	10,084	13,707	12,326
67,900	67,950	13,539	10,096	13,721	12,339
67,950	68,000	13,551	10,109	13,735	12,351
68,000
68,000	68,050	13,564	10,121	13,749	12,364
68,050	68,100	13,576	10,134	13,763	12,376
68,100	68,150	13,589	10,146	13,777	12,389
68,150	68,200	13,601	10,159	13,791	12,401
68,200	68,250	13,614	10,171	13,805	12,414
68,250	68,300	13,626	10,184	13,819	12,426
68,300	68,350	13,639	10,196	13,833	12,439
68,350	68,400	13,651	10,209	13,847	12,451
68,400	68,450	13,664	10,221	13,861	12,464
68,450	68,500	13,676	10,234	13,875	12,476
68,500	68,550	13,689	10,246	13,889	12,489
68,550	68,600	13,701	10,259	13,903	12,501
68,600	68,650	13,714	10,271	13,917	12,514
68,650	68,700	13,726	10,284	13,931	12,526
68,700	68,750	13,739	10,296	13,945	12,539
68,750	68,800	13,751	10,309	13,959	12,551
68,800	68,850	13,764	10,321	13,973	12,564
68,850	68,900	13,776	10,334	13,987	12,576
68,900	68,950	13,789	10,346	14,001	12,589
68,950	69,000	13,801	10,359	14,015	12,601
69,000
69,000	69,050	13,814	10,371	14,029	12,614
69,050	69,100	13,826	10,384	14,043	12,626
69,100	69,150	13,839	10,396	14,057	12,639
69,150	69,200	13,851	10,409	14,071	12,651
69,200	69,250	13,864	10,421	14,085	12,664
69,250	69,300	13,876	10,434	14,099	12,676
69,300	69,350	13,889	10,446	14,113	12,689
69,350	69,400	13,901	10,459	14,127	12,701
69,400	69,450	13,914	10,471	14,141	12,714
69,450	69,500	13,926	10,484	14,155	12,726
69,500	69,550	13,939	10,496	14,169	12,739
69,550	69,600	13,951	10,509	14,183	12,751
69,600	69,650	13,964	10,521	14,197	12,764
69,650	69,700	13,976	10,534	14,211	12,776
69,700	69,750	13,989	10,546	14,225	12,789
69,750	69,800	14,001	10,559	14,239	12,801
69,800	69,850	14,014	10,571	14,253	12,814
69,850	69,900	14,026	10,584	14,267	12,826
69,900	69,950	14,039	10,596	14,281	12,839
69,950	70,000	14,051	10,609	14,295	12,851
70,000
70,000	70,050	14,064	10,621	14,309	12,864
70,050	70,100	14,076	10,634	14,323	12,876
70,100	70,150	14,089	10,646	14,337	12,889
70,150	70,200	14,101	10,659	14,351	12,901
70,200	70,250	14,114	10,671	14,365	12,914
70,250	70,300	14,126	10,684	14,379	12,926
70,300	70,350	14,139	10,696	14,393	12,939
70,350	70,400	14,151	10,709	14,407	12,951
70,400	70,450	14,164	10,721	14,421	12,964
70,450	70,500	14,176	10,734	14,435	12,976
70,500	70,550	14,189	10,746	14,449	12,989
70,550	70,600	14,201	10,759	14,463	13,001
70,600	70,650	14,214	10,771	14,477	13,014
70,650	70,700	14,226	10,784	14,491	13,026
70,700	70,750	14,239	10,796	14,505	13,039
70,750	70,800	14,251	10,809	14,519	13,051
70,800	70,850	14,264	10,821	14,533	13,064
70,850	70,900	14,276	10,834	14,547	13,076
70,900	70,950	14,289	10,846	14,561	13,089
70,950	71,000	14,301	10,859	14,575	13,101
71,000
71,000	71,050	14,314	10,871	14,589	13,114
71,050	71,100	14,326	10,884	14,603	13,126
71,100	71,150	14,339	10,896	14,617	13,139
71,150	71,200	14,351	10,909	14,631	13,151
71,200	71,250	14,364	10,921	14,645	13,164
71,250	71,300	14,376	10,934	14,659	13,176
71,300	71,350	14,389	10,946	14,673	13,189
71,350	71,400	14,401	10,959	14,687	13,201
71,400	71,450	14,414	10,971	14,701	13,214
71,450	71,500	14,426	10,984	14,715	13,226
71,500	71,550	14,439	10,996	14,729	13,239
71,550	71,600	14,451	11,009	14,743	13,251
71,600	71,650	14,464	11,021	14,757	13,264
71,650	71,700	14,476	11,034	14,771	13,276
71,700	71,750	14,489	11,046	14,785	13,289
71,750	71,800	14,501	11,059	14,799	13,301
71,800	71,850	14,514	11,071	14,813	13,314
71,850	71,900	14,526	11,084	14,827	13,326
71,900	71,950	14,539	11,096	14,841	13,339
71,950	72,000	14,551	11,109	14,855	13,351
72,000
72,000	72,050	14,564	11,121	14,869	13,364
72,050	72,100	14,576	11,134	14,883	13,376
72,100	72,150	14,589	11,146	14,897	13,389
72,150	72,200	14,601	11,159	14,911	13,401
72,200	72,250	14,614	11,171	14,925	13,414
72,250	72,300	14,626	11,184	14,939	13,426
72,300	72,350	14,639	11,196	14,953	13,439
72,350	72,400	14,651	11,209	14,967	13,451
72,400	72,450	14,664	11,221	14,981	13,464
72,450	72,500	14,676	11,234	14,995	13,476
72,500	72,550	14,689	11,246	15,009	13,489
72,550	72,600	14,701	11,259	15,023	13,501
72,600	72,650	14,714	11,271	15,037	13,514
72,650	72,700	14,726	11,284	15,051	13,526
72,700	72,750	14,739	11,296	15,065	13,539
72,750	72,800	14,751	11,309	15,079	13,551
72,800	72,850	14,764	11,321	15,093	13,564
72,850	72,900	14,776	11,334	15,107	13,576
72,900	72,950	14,789	11,346	15,121	13,589
72,950	73,000	14,801	11,359	15,135	13,601
73,000
73,000	73,050	14,814	11,371	15,149	13,614
73,050	73,100	14,826	11,384	15,163	13,626
73,100	73,150	14,839	11,396	15,177	13,639
73,150	73,200	14,851	11,409	15,191	13,651
73,200	73,250	14,864	11,421	15,205	13,664
73,250	73,300	14,876	11,434	15,219	13,676
73,300	73,350	14,889	11,446	15,233	13,689
73,350	73,400	14,901	11,459	15,247	13,701
73,400	73,450	14,914	11,471	15,261	13,714
73,450	73,500	14,926	11,484	15,275	13,726
73,500	73,550	14,939	11,496	15,289	13,739
73,550	73,600	14,951	11,509	15,303	13,751
73,600	73,650	14,964	11,521	15,317	13,764
73,650	73,700	14,976	11,534	15,331	13,776
73,700	73,750	14,989	11,546	15,345	13,789
73,750	73,800	15,001	11,559	15,359	13,801
73,800	73,850	15,014	11,571	15,373	13,814
73,850	73,900	15,026	11,584	15,387	13,826
73,900	73,950	15,039	11,596	15,401	13,839
73,950	74,000	15,051	11,609	15,415	13,851
74,000
74,000	74,050	15,064	11,621	15,429	13,864
74,050	74,100	15,076	11,634	15,443	13,876
74,100	74,150	15,089	11,646	15,457	13,889
74,150	74,200	15,101	11,659	15,471	13,901
74,200	74,250	15,115	11,671	15,485	13,914
74,250	74,300	15,129	11,684	15,499	13,926
74,300	74,350	15,143	11,696	15,513	13,939
74,350	74,400	15,157	11,709	15,527	13,951
74,400	74,450	15,171	11,721	15,541	13,964
74,450	74,500	15,185	11,734	15,555	13,976
74,500	74,550	15,199	11,746	15,569	13,989
74,550	74,600	15,213	11,759	15,583	14,001
74,600	74,650	15,227	11,771	15,597	14,014
74,650	74,700	15,241	11,784	15,611	14,026
74,700	74,750	15,255	11,796	15,625	14,039
74,750	74,800	15,269	11,809	15,639	14,051
74,800	74,850	15,283	11,821	15,653	14,064
74,850	74,900	15,297	11,834	15,667	14,076
74,900	74,950	15,311	11,846	15,681	14,089
74,950	75,000	15,325	11,859	15,695	14,101
75,000
75,000	75,050	15,339	11,871	15,709	14,114
75,050	75,100	15,353	11,884	15,723	14,126
75,100	75,150	15,367	11,896	15,737	14,139
75,150	75,200	15,381	11,909	15,751	14,151
75,200	75,250	15,395	11,921	15,765	14,164
75,250	75,300	15,409	11,934	15,779	14,176
75,300	75,350	15,423	11,946	15,793	14,189
75,350	75,400	15,437	11,959	15,807	14,201
75,400	75,450	15,451	11,971	15,821	14,214
75,450	75,500	15,465	11,984	15,835	14,226
75,500	75,550	15,479	11,996	15,849	14,239
75,550	75,600	15,493	12,009	15,863	14,251
75,600	75,650	15,507	12,021	15,877	14,264
75,650	75,700	15,521	12,034	15,891	14,276
75,700	75,750	15,535	12,046	15,905	14,289
75,750	75,800	15,549	12,059	15,919	14,301
75,800	75,850	15,563	12,071	15,933	14,314
75,850	75,900	15,577	12,084	15,947	14,326
75,900	75,950	15,591	12,096	15,961	14,339
75,950	76,000	15,605	12,109	15,975	14,351
76,000
76,000	76,050	15,619	12,121	15,989	14,364
76,050	76,100	15,633	12,134	16,003	14,376
76,100	76,150	15,647	12,146	16,017	14,389
76,150	76,200	15,661	12,159	16,031	14,401
76,200	76,250	15,675	12,171	16,045	14,414
76,250	76,300	15,689	12,184	16,059	14,426
76,300	76,350	15,703	12,196	16,073	14,439
76,350	76,400	15,717	12,209	16,087	14,451
76,400	76,450	15,731	12,221	16,101	14,464
76,450	76,500	15,745	12,234	16,115	14,476
76,500	76,550	15,759	12,246	16,129	14,489
76,550	76,600	15,773	12,259	16,143	14,501
76,600	76,650	15,787	12,271	16,157	14,514
76,650	76,700	15,801	12,284	16,171	14,526
76,700	76,750	15,815	12,296	16,185	14,539
76,750	76,800	15,829	12,309	16,199	14,551
76,800	76,850	15,843	12,321	16,213	14,564
76,850	76,900	15,857	12,334	16,227	14,576
76,900	76,950	15,871	12,346	16,241	14,589
76,950	77,000	15,885	12,359	16,255	14,601
77,000
77,000	77,050	15,899	12,371	16,269	14,614
77,050	77,100	15,913	12,384	16,283	14,626
77,100	77,150	15,927	12,396	16,297	14,639
77,150	77,200	15,941	12,409	16,311	14,651
77,200	77,250	15,955	12,421	16,325	14,664
77,250	77,300	15,969	12,434	16,339	14,676
77,300	77,350	15,983	12,446	16,353	14,689
77,350	77,400	15,997	12,459	16,367	14,701
77,400	77,450	16,011	12,471	16,381	14,714
77,450	77,500	16,025	12,484	16,395	14,726
77,500	77,550	16,039	12,496	16,409	14,739
77,550	77,600	16,053	12,509	16,423	14,751
77,600	77,650	16,067	12,521	16,437	14,764
77,650	77,700	16,081	12,534	16,451	14,776
77,700	77,750	16,095	12,546	16,465	14,789
77,750	77,800	16,109	12,559	16,479	14,801
77,800	77,850	16,123	12,571	16,493	14,814
77,850	77,900	16,137	12,584	16,507	14,826
77,900	77,950	16,151	12,596	16,521	14,839
77,950	78,000	16,165	12,609	16,535	14,851
78,000
78,000	78,050	16,179	12,621	16,549	14,864
78,050	78,100	16,193	12,634	16,563	14,876
78,100	78,150	16,207	12,646	16,577	14,889
78,150	78,200	16,221	12,659	16,591	14,901
78,200	78,250	16,235	12,671	16,605	14,914
78,250	78,300	16,249	12,684	16,619	14,926
78,300	78,350	16,263	12,696	16,633	14,939
78,350	78,400	16,277	12,709	16,647	14,951
78,400	78,450	16,291	12,721	16,661	14,964
78,450	78,500	16,305	12,734	16,675	14,976
78,500	78,550	16,319	12,746	16,689	14,989
78,550	78,600	16,333	12,759	16,703	15,001
78,600	78,650	16,347	12,771	16,717	15,014
78,650	78,700	16,361	12,784	16,731	15,026
78,700	78,750	16,375	12,796	16,745	15,039
78,750	78,800	16,389	12,809	16,759	15,051
78,800	78,850	16,403	12,821	16,773	15,064
78,850	78,900	16,417	12,834	16,787	15,076
78,900	78,950	16,431	12,846	16,801	15,089
78,950	79,000	16,445	12,859	16,815	15,101
79,000
79,000	79,050	16,459	12,871	16,829	15,114
79,050	79,100	16,473	12,884	16,843	15,126
79,100	79,150	16,487	12,896	16,857	15,139
79,150	79,200	16,501	12,909	16,871	15,151
79,200	79,250	16,515	12,921	16,885	15,164
79,250	79,300	16,529	12,934	16,899	15,176
79,300	79,350	16,543	12,946	16,913	15,189
79,350	79,400	16,557	12,959	16,927	15,201
79,400	79,450	16,571	12,971	16,941	15,214
79,450	79,500	16,585	12,984	16,955	15,226
79,500	79,550	16,599	12,996	16,969	15,239
79,550	79,600	16,613	13,009	16,983	15,251
79,600	79,650	16,627	13,021	16,997	15,264
79,650	79,700	16,641	13,034	17,011	15,276
79,700	79,750	16,655	13,046	17,025	15,289
79,750	79,800	16,669	13,059	17,039	15,301
79,800	79,850	16,683	13,071	17,053	15,314
79,850	79,900	16,697	13,084	17,067	15,326
79,900	79,950	16,711	13,096	17,081	15,339
79,950	80,000	16,725	13,109	17,095	15,351
80,000
80,000	80,050	16,739	13,121	17,109	15,364
80,050	80,100	16,753	13,134	17,123	15,376
80,100	80,150	16,767	13,146	17,137	15,389
80,150	80,200	16,781	13,159	17,151	15,401
80,200	80,250	16,795	13,171	17,165	15,414
80,250	80,300	16,809	13,184	17,179	15,426
80,300	80,350	16,823	13,196	17,193	15,439
80,350	80,400	16,837	13,209	17,207	15,451
80,400	80,450	16,851	13,221	17,221	15,464
80,450	80,500	16,865	13,234	17,235	15,476
80,500	80,550	16,879	13,246	17,249	15,489
80,550	80,600	16,893	13,259	17,263	15,501
80,600	80,650	16,907	13,271	17,277	15,514
80,650	80,700	16,921	13,284	17,291	15,526
80,700	80,750	16,935	13,296	17,305	15,539
80,750	80,800	16,949	13,309	17,319	15,551
80,800	80,850	16,963	13,321	17,333	15,564
80,850	80,900	16,977	13,334	17,347	15,576
80,900	80,950	16,991	13,346	17,361	15,589
80,950	81,000	17,005	13,359	17,375	15,601
81,000
81,000	81,050	17,019	13,371	17,389	15,614
81,050	81,100	17,033	13,384	17,403	15,626
81,100	81,150	17,047	13,396	17,417	15,639
81,150	81,200	17,061	13,409	17,431	15,651
81,200	81,250	17,075	13,421	17,445	15,664
81,250	81,300	17,089	13,434	17,459	15,676
81,300	81,350	17,103	13,446	17,473	15,689
81,350	81,400	17,117	13,459	17,487	15,701
81,400	81,450	17,131	13,471	17,501	15,714
81,450	81,500	17,145	13,484	17,515	15,726
81,500	81,550	17,159	13,496	17,529	15,739
81,550	81,600	17,173	13,509	17,543	15,751
81,600	81,650	17,187	13,521	17,557	15,764
81,650	81,700	17,201	13,534	17,571	15,776
81,700	81,750	17,215	13,546	17,585	15,789
81,750	81,800	17,229	13,559	17,599	15,801
81,800	81,850	17,243	13,571	17,613	15,814
81,850	81,900	17,257	13,584	17,627	15,826
81,900	81,950	17,271	13,596	17,641	15,839
81,950	82,000	17,285	13,609	17,655	15,851
82,000
82,000	82,050	17,299	13,621	17,669	15,864
82,050	82,100	17,313	13,634	17,683	15,876
82,100	82,150	17,327	13,646	17,697	15,889
82,150	82,200	17,341	13,659	17,711	15,901
82,200	82,250	17,355	13,671	17,725	15,914
82,250	82,300	17,369	13,684	17,739	15,926
82,300	82,350	17,383	13,696	17,753	15,939
82,350	82,400	17,397	13,709	17,767	15,951
82,400	82,450	17,411	13,721	17,781	15,964
82,450	82,500	17,425	13,734	17,795	15,976
82,500	82,550	17,439	13,746	17,809	15,989
82,550	82,600	17,453	13,759	17,823	16,001
82,600	82,650	17,467	13,771	17,837	16,014
82,650	82,700	17,481	13,784	17,851	16,026
82,700	82,750	17,495	13,796	17,865	16,039
82,750	82,800	17,509	13,809	17,879	16,051
82,800	82,850	17,523	13,821	17,893	16,064
82,850	82,900	17,537	13,834	17,907	16,076
82,900	82,950	17,551	13,846	17,921	16,089
82,950	83,000	17,565	13,859	17,935	16,101
83,000
83,000	83,050	17,579	13,871	17,949	16,114
83,050	83,100	17,593	13,884	17,963	16,126
83,100	83,150	17,607	13,896	17,977	16,139
83,150	83,200	17,621	13,909	17,991	16,151
83,200	83,250	17,635	13,921	18,005	16,164
83,250	83,300	17,649	13,934	18,019	16,176
83,300	83,350	17,663	13,946	18,033	16,189
83,350	83,400	17,677	13,959	18,047	16,201
83,400	83,450	17,691	13,971	18,061	16,214
83,450	83,500	17,705	13,984	18,075	16,226
83,500	83,550	17,719	13,996	18,089	16,239
83,550	83,600	17,733	14,009	18,103	16,251
83,600	83,650	17,747	14,021	18,117	16,264
83,650	83,700	17,761	14,034	18,131	16,276
83,700	83,750	17,775	14,046	18,145	16,289
83,750	83,800	17,789	14,059	18,159	16,301
83,800	83,850	17,803	14,071	18,173	16,314
83,850	83,900	17,817	14,084	18,187	16,326
83,900	83,950	17,831	14,096	18,201	16,339
83,950	84,000	17,845	14,109	18,215	16,351
84,000
84,000	84,050	17,859	14,121	18,229	16,364
84,050	84,100	17,873	14,134	18,243	16,376
84,100	84,150	17,887	14,146	18,257	16,389
84,150	84,200	17,901	14,159	18,271	16,401
84,200	84,250	17,915	14,171	18,285	16,414
84,250	84,300	17,929	14,184	18,299	16,426
84,300	84,350	17,943	14,196	18,313	16,439
84,350	84,400	17,957	14,209	18,327	16,451
84,400	84,450	17,971	14,221	18,341	16,464
84,450	84,500	17,985	14,234	18,355	16,476
84,500	84,550	17,999	14,246	18,369	16,489
84,550	84,600	18,013	14,259	18,383	16,501
84,600	84,650	18,027	14,271	18,397	16,514
84,650	84,700	18,041	14,284	18,411	16,526
84,700	84,750	18,055	14,296	18,425	16,539
84,750	84,800	18,069	14,309	18,439	16,551
84,800	84,850	18,083	14,321	18,453	16,564
84,850	84,900	18,097	14,334	18,467	16,576
84,900	84,950	18,111	14,346	18,481	16,589
84,950	85,000	18,125	14,359	18,495	16,601
85,000
85,000	85,050	18,139	14,371	18,509	16,614
85,050	85,100	18,153	14,384	18,523	16,626
85,100	85,150	18,167	14,396	18,537	16,639
85,150	85,200	18,181	14,409	18,551	16,651
85,200	85,250	18,195	14,421	18,565	16,664
85,250	85,300	18,209	14,434	18,579	16,676
85,300	85,350	18,223	14,446	18,593	16,689
85,350	85,400	18,237	14,459	18,607	16,701
85,400	85,450	18,251	14,471	18,621	16,714
85,450	85,500	18,265	14,484	18,635	16,726
85,500	85,550	18,279	14,496	18,649	16,739
85,550	85,600	18,293	14,509	18,663	16,751
85,600	85,650	18,307	14,521	18,677	16,764
85,650	85,700	18,321	14,534	18,691	16,776
85,700	85,750	18,335	14,546	18,705	16,789
85,750	85,800	18,349	14,559	18,719	16,801
85,800	85,850	18,363	14,571	18,733	16,814
85,850	85,900	18,377	14,584	18,747	16,826
85,900	85,950	18,391	14,596	18,761	16,839
85,950	86,000	18,405	14,609	18,775	16,851
86,000
86,000	86,050	18,419	14,621	18,789	16,864
86,050	86,100	18,433	14,634	18,803	16,876
86,100	86,150	18,447	14,646	18,817	16,889
86,150	86,200	18,461	14,659	18,831	16,901
86,200	86,250	18,475	14,671	18,845	16,914
86,250	86,300	18,489	14,684	18,859	16,926
86,300	86,350	18,503	14,696	18,873	16,939
86,350	86,400	18,517	14,709	18,887	16,951
86,400	86,450	18,531	14,721	18,901	16,964
86,450	86,500	18,545	14,734	18,915	16,976
86,500	86,550	18,559	14,746	18,929	16,989
86,550	86,600	18,573	14,759	18,943	17,001
86,600	86,650	18,587	14,771	18,957	17,014
86,650	86,700	18,601	14,784	18,971	17,026
86,700	86,750	18,615	14,796	18,985	17,039
86,750	86,800	18,629	14,809	18,999	17,051
86,800	86,850	18,643	14,821	19,013	17,064
86,850	86,900	18,657	14,834	19,027	17,076
86,900	86,950	18,671	14,846	19,041	17,089
86,950	87,000	18,685	14,859	19,055	17,101
87,000
87,000	87,050	18,699	14,871	19,069	17,114
87,050	87,100	18,713	14,884	19,083	17,126
87,100	87,150	18,727	14,896	19,097	17,139
87,150	87,200	18,741	14,909	19,111	17,151
87,200	87,250	18,755	14,921	19,125	17,164
87,250	87,300	18,769	14,934	19,139	17,176
87,300	87,350	18,783	14,946	19,153	17,189
87,350	87,400	18,797	14,959	19,167	17,201
87,400	87,450	18,811	14,971	19,181	17,214
87,450	87,500	18,825	14,984	19,195	17,226
87,500	87,550	18,839	14,996	19,209	17,239
87,550	87,600	18,853	15,009	19,223	17,251
87,600	87,650	18,867	15,021	19,237	17,264
87,650	87,700	18,881	15,034	19,251	17,276
87,700	87,750	18,895	15,046	19,265	17,289
87,750	87,800	18,909	15,059	19,279	17,301
87,800	87,850	18,923	15,071	19,293	17,314
87,850	87,900	18,937	15,084	19,307	17,326
87,900	87,950	18,951	15,096	19,321	17,339
87,950	88,000	18,965	15,109	19,335	17,351
88,000
88,000	88,050	18,979	15,121	19,349	17,364
88,050	88,100	18,993	15,134	19,363	17,376
88,100	88,150	19,007	15,146	19,377	17,389
88,150	88,200	19,021	15,159	19,391	17,401
88,200	88,250	19,035	15,171	19,405	17,414
88,250	88,300	19,049	15,184	19,419	17,426
88,300	88,350	19,063	15,196	19,433	17,439
88,350	88,400	19,077	15,209	19,447	17,451
88,400	88,450	19,091	15,221	19,461	17,464
88,450	88,500	19,105	15,234	19,475	17,476
88,500	88,550	19,119	15,246	19,489	17,489
88,550	88,600	19,133	15,259	19,503	17,501
88,600	88,650	19,147	15,271	19,517	17,514
88,650	88,700	19,161	15,284	19,531	17,526
88,700	88,750	19,175	15,296	19,545	17,539
88,750	88,800	19,189	15,309	19,559	17,551
88,800	88,850	19,203	15,321	19,573	17,564
88,850	88,900	19,217	15,334	19,587	17,576
88,900	88,950	19,231	15,346	19,601	17,589
88,950	89,000	19,245	15,359	19,615	17,601
89,000
89,000	89,050	19,259	15,371	19,629	17,614
89,050	89,100	19,273	15,384	19,643	17,626
89,100	89,150	19,287	15,396	19,657	17,639
89,150	89,200	19,301	15,409	19,671	17,651
89,200	89,250	19,315	15,421	19,685	17,664
89,250	89,300	19,329	15,434	19,699	17,676
89,300	89,350	19,343	15,446	19,713	17,689
89,350	89,400	19,357	15,459	19,727	17,701
89,400	89,450	19,371	15,471	19,741	17,714
89,450	89,500	19,385	15,484	19,755	17,726
89,500	89,550	19,399	15,496	19,769	17,739
89,550	89,600	19,413	15,509	19,783	17,751
89,600	89,650	19,427	15,521	19,797	17,764
89,650	89,700	19,441	15,534	19,811	17,776
89,700	89,750	19,455	15,546	19,825	17,789
89,750	89,800	19,469	15,559	19,839	17,801
89,800	89,850	19,483	15,571	19,853	17,814
89,850	89,900	19,497	15,584	19,867	17,826
89,900	89,950	19,511	15,596	19,881	17,839
89,950	90,000	19,525	15,609	19,895	17,851
90,000
90,000	90,050	19,539	15,621	19,909	17,864
90,050	90,100	19,553	15,634	19,923	17,876
90,100	90,150	19,567	15,646	19,937	17,889
90,150	90,200	19,581	15,659	19,951	17,901
90,200	90,250	19,595	15,671	19,965	17,914
90,250	90,300	19,609	15,684	19,979	17,926
90,300	90,350	19,623	15,696	19,993	17,939
90,350	90,400	19,637	15,709	20,007	17,951
90,400	90,450	19,651	15,721	20,021	17,964
90,450	90,500	19,665	15,734	20,035	17,976
90,500	90,550	19,679	15,746	20,049	17,989
90,550	90,600	19,693	15,759	20,063	18,001
90,600	90,650	19,707	15,771	20,077	18,014
90,650	90,700	19,721	15,784	20,091	18,026
90,700	90,750	19,735	15,796	20,105	18,039
90,750	90,800	19,749	15,809	20,119	18,051
90,800	90,850	19,763	15,821	20,133	18,064
90,850	90,900	19,777	15,834	20,147	18,076
90,900	90,950	19,791	15,846	20,161	18,089
90,950	91,000	19,805	15,859	20,175	18,101
91,000
91,000	91,050	19,819	15,871	20,189	18,114
91,050	91,100	19,833	15,884	20,203	18,126
91,100	91,150	19,847	15,896	20,217	18,139
91,150	91,200	19,861	15,909	20,231	18,151
91,200	91,250	19,875	15,921	20,245	18,164
91,250	91,300	19,889	15,934	20,259	18,176
91,300	91,350	19,903	15,946	20,273	18,189
91,350	91,400	19,917	15,959	20,287	18,201
91,400	91,450	19,931	15,971	20,301	18,214
91,450	91,500	19,945	15,984	20,315	18,226
91,500	91,550	19,959	15,996	20,329	18,239
91,550	91,600	19,973	16,009	20,343	18,251
91,600	91,650	19,987	16,021	20,357	18,264
91,650	91,700	20,001	16,034	20,371	18,276
91,700	91,750	20,015	16,046	20,385	18,289
91,750	91,800	20,029	16,059	20,399	18,301
91,800	91,850	20,043	16,071	20,413	18,314
91,850	91,900	20,057	16,084	20,427	18,326
91,900	91,950	20,071	16,096	20,441	18,339
91,950	92,000	20,085	16,109	20,455	18,351
92,000
92,000	92,050	20,099	16,121	20,469	18,364
92,050	92,100	20,113	16,134	20,483	18,376
92,100	92,150	20,127	16,146	20,497	18,389
92,150	92,200	20,141	16,159	20,511	18,401
92,200	92,250	20,155	16,171	20,525	18,414
92,250	92,300	20,169	16,184	20,539	18,426
92,300	92,350	20,183	16,196	20,553	18,439
92,350	92,400	20,197	16,209	20,567	18,451
92,400	92,450	20,211	16,221	20,581	18,464
92,450	92,500	20,225	16,234	20,595	18,476
92,500	92,550	20,239	16,246	20,609	18,489
92,550	92,600	20,253	16,259	20,623	18,501
92,600	92,650	20,267	16,271	20,637	18,514
92,650	92,700	20,281	16,284	20,651	18,526
92,700	92,750	20,295	16,296	20,665	18,539
92,750	92,800	20,309	16,309	20,679	18,551
92,800	92,850	20,323	16,321	20,693	18,564
92,850	92,900	20,337	16,334	20,707	18,576
92,900	92,950	20,351	16,346	20,721	18,589
92,950	93,000	20,365	16,359	20,735	18,601
93,000
93,000	93,050	20,379	16,371	20,749	18,614
93,050	93,100	20,393	16,384	20,763	18,626
93,100	93,150	20,407	16,396	20,777	18,639
93,150	93,200	20,421	16,409	20,791	18,651
93,200	93,250	20,435	16,421	20,805	18,664
93,250	93,300	20,449	16,434	20,819	18,676
93,300	93,350	20,463	16,446	20,833	18,689
93,350	93,400	20,477	16,459	20,847	18,701
93,400	93,450	20,491	16,471	20,861	18,714
93,450	93,500	20,505	16,484	20,875	18,726
93,500	93,550	20,519	16,496	20,889	18,739
93,550	93,600	20,533	16,509	20,903	18,751
93,600	93,650	20,547	16,521	20,917	18,764
93,650	93,700	20,561	16,534	20,931	18,776
93,700	93,750	20,575	16,546	20,945	18,789
93,750	93,800	20,589	16,559	20,959	18,801
93,800	93,850	20,603	16,571	20,973	18,814
93,850	93,900	20,617	16,584	20,987	18,826
93,900	93,950	20,631	16,596	21,001	18,839
93,950	94,000	20,645	16,609	21,015	18,851
94,000
94,000	94,050	20,659	16,621	21,029	18,864
94,050	94,100	20,673	16,634	21,043	18,876
94,100	94,150	20,687	16,646	21,057	18,889
94,150	94,200	20,701	16,659	21,071	18,901
94,200	94,250	20,715	16,671	21,085	18,914
94,250	94,300	20,729	16,684	21,102	18,926
94,300	94,350	20,743	16,696	21,118	18,939
94,350	94,400	20,757	16,709	21,135	18,951
94,400	94,450	20,771	16,721	21,151	18,964
94,450	94,500	20,785	16,734	21,168	18,976
94,500	94,550	20,799	16,746	21,184	18,989
94,550	94,600	20,813	16,759	21,201	19,001
94,600	94,650	20,827	16,771	21,217	19,014
94,650	94,700	20,841	16,784	21,234	19,026
94,700	94,750	20,855	16,796	21,250	19,039
94,750	94,800	20,869	16,809	21,267	19,051
94,800	94,850	20,883	16,821	21,283	19,064
94,850	94,900	20,897	16,834	21,300	19,076
94,900	94,950	20,911	16,846	21,316	19,089
94,950	95,000	20,925	16,859	21,333	19,101
95,000
95,000	95,050	20,939	16,871	21,349	19,114
95,050	95,100	20,953	16,884	21,366	19,126
95,100	95,150	20,967	16,896	21,382	19,139
95,150	95,200	20,981	16,909	21,399	19,151
95,200	95,250	20,995	16,921	21,415	19,164
95,250	95,300	21,009	16,934	21,432	19,176
95,300	95,350	21,023	16,946	21,448	19,189
95,350	95,400	21,037	16,959	21,465	19,201
95,400	95,450	21,051	16,971	21,481	19,214
95,450	95,500	21,065	16,984	21,498	19,226
95,500	95,550	21,079	16,996	21,514	19,239
95,550	95,600	21,093	17,009	21,531	19,251
95,600	95,650	21,107	17,021	21,547	19,264
95,650	95,700	21,121	17,034	21,564	19,276
95,700	95,750	21,135	17,046	21,580	19,289
95,750	95,800	21,149	17,059	21,597	19,301
95,800	95,850	21,163	17,071	21,613	19,314
95,850	95,900	21,177	17,084	21,630	19,326
95,900	95,950	21,191	17,096	21,646	19,339
95,950	96,000	21,205	17,109	21,663	19,351
96,000
96,000	96,050	21,219	17,121	21,679	19,364
96,050	96,100	21,233	17,134	21,696	19,376
96,100	96,150	21,247	17,146	21,712	19,389
96,150	96,200	21,261	17,159	21,729	19,401
96,200	96,250	21,275	17,171	21,745	19,414
96,250	96,300	21,289	17,184	21,762	19,426
96,300	96,350	21,303	17,196	21,778	19,439
96,350	96,400	21,317	17,209	21,795	19,451
96,400	96,450	21,331	17,221	21,811	19,464
96,450	96,500	21,345	17,234	21,828	19,476
96,500	96,550	21,359	17,246	21,844	19,489
96,550	96,600	21,373	17,259	21,861	19,501
96,600	96,650	21,387	17,271	21,877	19,514
96,650	96,700	21,401	17,284	21,894	19,526
96,700	96,750	21,415	17,296	21,910	19,539
96,750	96,800	21,429	17,309	21,927	19,551
96,800	96,850	21,443	17,321	21,943	19,564
96,850	96,900	21,457	17,334	21,960	19,576
96,900	96,950	21,471	17,346	21,976	19,589
96,950	97,000	21,485	17,359	21,993	19,601
97,000
97,000	97,050	21,499	17,371	22,009	19,614
97,050	97,100	21,513	17,384	22,026	19,626
97,100	97,150	21,527	17,396	22,042	19,639
97,150	97,200	21,541	17,409	22,059	19,651
97,200	97,250	21,555	17,421	22,075	19,664
97,250	97,300	21,569	17,434	22,092	19,676
97,300	97,350	21,583	17,446	22,108	19,689
97,350	97,400	21,597	17,459	22,125	19,701
97,400	97,450	21,611	17,471	22,141	19,714
97,450	97,500	21,625	17,484	22,158	19,726
97,500	97,550	21,639	17,496	22,174	19,739
97,550	97,600	21,653	17,509	22,191	19,751
97,600	97,650	21,667	17,521	22,207	19,764
97,650	97,700	21,681	17,534	22,224	19,776
97,700	97,750	21,695	17,546	22,240	19,789
97,750	97,800	21,709	17,559	22,257	19,801
97,800	97,850	21,723	17,571	22,273	19,814
97,850	97,900	21,737	17,584	22,290	19,826
97,900	97,950	21,751	17,596	22,306	19,839
97,950	98,000	21,765	17,609	22,323	19,851
98,000
98,000	98,050	21,779	17,621	22,339	19,864
98,050	98,100	21,793	17,634	22,356	19,876
98,100	98,150	21,807	17,646	22,372	19,889
98,150	98,200	21,821	17,659	22,389	19,901
98,200	98,250	21,835	17,671	22,405	19,914
98,250	98,300	21,849	17,684	22,422	19,926
98,300	98,350	21,863	17,696	22,438	19,939
98,350	98,400	21,877	17,709	22,455	19,951
98,400	98,450	21,891	17,721	22,471	19,964
98,450	98,500	21,905	17,734	22,488	19,976
98,500	98,550	21,919	17,746	22,504	19,989
98,550	98,600	21,933	17,759	22,521	20,001
98,600	98,650	21,947	17,771	22,537	20,014
98,650	98,700	21,961	17,784	22,554	20,026
98,700	98,750	21,975	17,796	22,570	20,039
98,750	98,800	21,989	17,809	22,587	20,051
98,800	98,850	22,003	17,821	22,603	20,064
98,850	98,900	22,017	17,834	22,620	20,076
98,900	98,950	22,031	17,846	22,636	20,089
98,950	99,000	22,045	17,859	22,653	20,101
99,000
99,000	99,050	22,059	17,871	22,669	20,114
99,050	99,100	22,073	17,884	22,686	20,126
99,100	99,150	22,087	17,896	22,702	20,139
99,150	99,200	22,101	17,909	22,719	20,151
99,200	99,250	22,115	17,921	22,735	20,164
99,250	99,300	22,129	17,934	22,752	20,176
99,300	99,350	22,143	17,946	22,768	20,189
99,350	99,400	22,157	17,959	22,785	20,201
99,400	99,450	22,171	17,971	22,801	20,214
99,450	99,500	22,185	17,984	22,818	20,226
99,500	99,550	22,199	17,996	22,834	20,239
99,550	99,600	22,213	18,009	22,851	20,251
99,600	99,650	22,227	18,021	22,867	20,264
99,650	99,700	22,241	18,034	22,884	20,276
99,700	99,750	22,255	18,046	22,900	20,289
99,750	99,800	22,269	18,059	22,917	20,301
99,800	99,850	22,283	18,071	22,933	20,314
99,850	99,900	22,297	18,084	22,950	20,326
99,900	99,950	22,311	18,096	22,966	20,339
99,950	100,000	22,325	18,109	22,983	20,351

		$100,000 or over — use Form 1040

1040A - Main Contents

Before You Fill In Form 1040A

Introduction

What's New for 2006

What's New for 2007

Filing Requirements

Introduction

Do You Have To File?

When Should You File?

What If You Cannot File on Time?

Where Do You File?

Who Can Use Form 1040A?

Introduction

When Must You Use Form 1040?

Introduction

Line Instructions for Form 1040A

Introduction

Name and Address

Use the Peel-Off Label

Social Security Number (SSN)

Presidential Election Campaign Fund

Filing Status

Line 1

Single

Line 2

Married Filing Jointly

Line 3

Married Filing Separately

Line 4

Head of Household

Line 5

Qualifying Widow(er) With Dependent Child

Exemptions

Line 6b

Spouse

Line 6c—Dependents

Dependents and Qualifying Child for Child Tax Credit

Step 1. Do You Have a Qualifying Child?

Step 2. Is Your Qualifying Child Your Dependent?

Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit?

Step 4. Is Your Qualifying Relative Your Dependent?

Definitions and Special Rules

Income

Rounding Off to Whole Dollars

Refunds of State or Local Income Taxes

Community Property States

Foreign Retirement Plans

Line 7

Wages, Salaries, Tips, etc.

Line 8a

Taxable Interest

Line 8b

Tax-Exempt Interest

Line 9a

Ordinary Dividends

Line 9b

Qualified Dividends

Line 10

Capital Gain Distributions

Lines 11a and 11b

IRA Distributions

Note.

Lines 12a and 12b

Pensions and Annuities

Simplified Method Worksheet—Lines 12a and 12b

Line 13

Unemployment Compensation, Alaska Permanent Fund Dividends, and Jury Duty Pay

Lines 14a and 14b

Social Security Benefits

Adjusted Gross Income

Line 16

Penalty on Early Withdrawal of Savings

Line 17

IRA Deduction

Social Security Benefits Worksheet—Lines 14a and 14b

IRA Deduction Worksheet—Line 17

Line 18

Student Loan Interest Deduction

Line 19

Jury Duty Pay You Gave Your Employer