Instructions for Form 1040 |
2006 Tax Year |
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.
Before You Fill In Form 1040
For details on these and other changes for 2006 and 2007, see Pub. 553.
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 71 on page 60.
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 into two or three accounts. See the
instructions for line 74a on
page 61.
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. See the instructions for line 52 on page 41.
IRA deduction expanded.
You may be able to take an IRA deduction if you were covered by a retirement plan and your 2006 modified adjusted
gross income (AGI) is less than
$85,000 if married filing jointly or 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.
Elective salary deferrals.
The maximum amount you can defer under all plans is generally limited to $15,000 ($10,000 if you only have SIMPLE
plans; $18,000 for section 403(b)
plans if you qualify for the 15-year rule). The catch-up contribution limit increased to $5,000 ($2,500 for SIMPLE plans).
See the instructions for
line 7
on page 22.
Standard mileage rates.
The 2006 rate for business use of your vehicle is 44½ cents a mile. The 2006 rate for use of your vehicle to get medical
care or to
move is 18 cents a mile.
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. See Forms 8910 and 8911. You can no longer take a deduction for clean-fuel vehicles
or refueling property.
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 66a and 66b that begin on page 46.
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 with investment income of more than $1,700. See
the instructions for line 44 that
begin on page 36. 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 40.
Foreign earned income tax worksheet.
If you claim the foreign earned income exclusion or housing exclusion on Form 2555 or Form 2555-EZ, you must use the
Foreign Earned Income Tax
Worksheet to figure your tax. See page 37.
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 15a and 15b on page 25.
New credits for clean renewable energy bonds or Gulf tax credit bonds.
You may be able to take a credit based on the face amount of any clean renewable energy bond or Gulf tax credit bond
you hold during 2006. The
amount of any credit before tax liability limits must be included as interest income. See Form 8912.
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.
-
District of Columbia first-time homebuyer credit (for homes purchased after 2005).
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.
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 EIC will expire.
Domestic production activities deduction.
The deduction rate for 2007 will be increased to 6%.
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.
Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should
see Pub. 570.
Residents of Puerto Rico can use TeleTax topic 901 (see page 8) to see if they must file.
Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld.
You should also file if
you are eligible for the earned income credit, additional child tax credit, health coverage tax credit, or credit for federal
telephone excise tax
paid.
Chart A—For Most People
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IF your filing status is . . .
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AND at the end of 2006
you were* . . .
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THEN file a return if your gross
income** was at least . . .
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Single
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under 65
65 or older
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$8,450
9,700
|
|
|
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Married filing jointly***
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under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
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$16,900
17,900
18,900
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|
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Married filing separately (see page 17)
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any age
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$3,300
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|
|
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Head of household (see page 17)
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under 65
65 or older
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$10,850
12,100
|
|
|
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Qualifying widow(er) with dependent child (see page 17)
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under 65
65 or older
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$13,600
14,600
|
|
|
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* If you were born on January 1, 1942,
you are considered to be age 65 at the end of 2006. |
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** 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 can 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.
|
|
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*** 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. |
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Exception for children under age 18.
If you are planning to file a tax 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 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 a dual-status alien and both of the following apply.
See Pub. 519 for details.
Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens
and dual-status
aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements
and other
information to help aliens comply with U.S. tax law, including tax treaty benefits and special rules for students and scholars.
When and Where Should You File?
File Form 1040 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
65.
See the back cover for filing instructions and addresses. For details on using a private delivery service, see page 15.
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.
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.
Chart B—For Children and Other Dependents (See the instructions for line 6c that begin on page 19 to find out if someone
can claim you as a dependent.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a
return.
|
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain
distributions. 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.
|
|
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-
Your unearned income was over $850.
-
Your earned income was over $5,150.
-
Your gross income was more than the larger of—
|
|
|
|
|
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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: |
|
|
|
|
|
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$1,250 ($2,500 if 65 or older and blind)
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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—
|
|
|
|
|
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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—
|
|
|
|
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The larger of: |
Plus |
This amount: |
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|
|
|
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$1,000 ($2,000 if 65 or older and blind)
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Chart C—Other Situations When You Must File
You must file a return if any of the four conditions below apply for 2006.
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1.
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You owe any special taxes, including any of the following.
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a.
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Alternative minimum tax.
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b.
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Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But
if you are filing a
return only because you owe this tax, you can file Form 5329 by itself.
|
|
c.
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Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by
itself.
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d.
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Social security and Medicare tax on tips you did not report to your employer.
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e.
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Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on
group-term life
insurance and additional tax on health savings account distributions. See the instructions for line 63 that begin on
page 44.
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f.
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Recapture taxes. See the instructions for line 44, that begin on page 36, and line 63, that begin on page 44.
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2.
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You received any advance earned income credit (EIC) payments from your employer. These payments are shown in
Form W-2, box 9.
|
3.
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You had net earnings from self-employment of at least $400.
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4.
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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.
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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 1040, line 64. If you itemize
your deductions and any
state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5.
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Form |
Item and Box in Which It Should Appear |
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Where To Report if Filing Form 1040 |
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W-2
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Wages, tips, other compensation (box 1)
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Form 1040, line 7
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Allocated tips (box 8)
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See Wages, Salaries, Tips, etc. on page 22
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Advance EIC payment (box 9)
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Form 1040, line 61
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Dependent care benefits (box 10)
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Form 2441, line 12
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Adoption benefits (box 12, code T)
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Form 8839, line 22
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Employer contributions to an Archer
MSA (box 12, code R)
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Form 8853, line 3
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Employer contributions to a health savings account (box 12, code W)
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Form 8889, line 9
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W-2G
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Gambling winnings (box 1)
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Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
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1098
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Mortgage interest (box 1)
Points (box 2)
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Schedule A, line 10*
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Refund of overpaid interest (box 3)
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Form 1040, line 21, but first see the instructions on Form 1098*
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1098-C
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Contributions of motor vehicles, boats, and airplanes
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Schedule A, line 16
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1098-E
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Student loan interest (box 1)
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See the instructions for Form 1040, line 33, on page 33*
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1098-T
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Qualified tuition and related expenses
(box 1)
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See the instructions for Form 1040, line 50, on page 40, but first see the instructions on Form 1098-T*
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1099-A
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Acquisition or abandonment of secured property
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See Pub. 544
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1099-B
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Stocks, bonds, etc. (box 2)
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See the instructions on Form 1099-B
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Bartering (box 3)
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See Pub. 525
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Aggregate profit or (loss) (box 11)
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Form 6781, line 1
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1099-C
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Canceled debt (box 2)
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Form 1040, line 21, but first see the instructions on Form 1099-C*
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1099-DIV
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Total ordinary dividends (box 1a)
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Form 1040, line 9a
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Qualified dividends (box 1b)
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See the instructions for Form 1040, line 9b, on page 23
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Total capital gain distributions (box 2a)
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Form 1040, line 13, or, if required, Schedule D, line 13
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Unrecaptured section 1250 gain (box 2b)
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See the instructions for Schedule D, line 19, that begin on page D-8
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Section 1202 gain (box 2c)
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See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for
Schedule D on page D-4
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Collectibles (28%) gain (box 2d)
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See the instructions for Schedule D, line 18, on page D-7
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Nondividend distributions (box 3)
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See the instructions for Form 1040, line 9a, on page 23
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Investment expenses (box 5)
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Schedule A, line 22
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Foreign tax paid (box 6)
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Form 1040, line 47, or Schedule A, line 8. But first see the instructions for line 47 on page 40.
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1099-G
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Unemployment compensation (box 1)
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Form 1040, line 19. But if you repaid any unemployment compensation in 2006, see the instructions for line 19
on
page 27.
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State or local income tax refunds, credits, or offsets (box 2)
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See the instructions for Form 1040, line 10, on page 24. If box 8 on Form 1099-G is checked, see the box 8
instructions.
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ATAA payments (box 5)
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Form 1040, line 21
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Taxable grants (box 6)
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Form 1040, line 21*
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Agriculture payments (box 7)
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See the Instructions for Schedule F or Pub. 225*
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* If the item relates to an activity for which you are required to file Schedule C, C-EZ,
E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead. |
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1099-INT
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Interest income (box 1)
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See the instructions for Form 1040, line 8a, on page 23
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Early withdrawal penalty (box 2)
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Form 1040, line 30
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Interest on U.S. savings bonds and Treasury obligations (box 3)
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See the instructions for Form 1040, line 8a, on page 23
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Investment expenses (box 5)
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Schedule A, line 22
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Foreign tax paid (box 6)
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Form 1040, line 47, or Schedule A, line 8. But first see the instructions for line 47 on page 40.
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Tax-exempt interest (box 8)
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Form 1040, line 8b
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Specified private activity bond interest (box 9)
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Form 6251, line 11
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1099-LTC
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Long-term care and accelerated death benefits
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See Pub. 502 and the Instructions for Form 8853
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1099-MISC
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Rents (box 1)
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See the Instructions for Schedule E*
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Royalties (box 2)
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Schedule E, line 4 (for timber, coal, and iron ore royalties, see
Pub. 544)*
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Other income (box 3)
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Form 1040, line 21*
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Nonemployee compensation (box 7)
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Schedule C, C-EZ, or F. But if you were not self-employed, see the instructions on Form
1099-MISC.
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Excess golden parachute payments (box 13)
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See the instructions for Form 1040, line 63, that begin on page 44
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Other (boxes 5, 6, 8, 9, 10, 14, and 15b)
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See the instructions on Form 1099-MISC
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1099-OID
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Original issue discount (box 1)
Other periodic interest (box 2)
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See the instructions on Form 1099-OID
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Early withdrawal penalty (box 3)
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Form 1040, line 30
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Original issue discount on U.S. Treasury obligations (box 6)
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See the instructions on Form 1099-OID
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Investment expenses (box 7)
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Schedule A, line 22
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1099-PATR
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Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and
5)
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Schedule C, C-EZ, or F or Form 4835, but first see the instructions on Form 1099-PATR
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Domestic production activities deduction (box 6)
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Form 8903, line 17
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Credits (boxes 7, 8, and 10)
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|
Form 3468, 5884, 5884-A, 6478, 8835, 8844, 8845, 8861, 8864, or 8896
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|
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Patron's AMT adjustment (box 9)
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Form 6251, line 26
|
|
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Deduction for small refiner capital costs (box 10)
|
|
Schedule C, C-EZ, or F
|
|
1099-Q
|
Qualified education program payments
|
|
See the instructions for Form 1040, line 21, on page 29
|
|
1099-R
|
Distributions from IRAs**
|
|
See the instructions for Form 1040, lines 15a and 15b, on page 25
|
|
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Distributions from pensions, annuities, etc.
|
|
See the instructions for Form 1040, lines 16a and 16b, that begin on page 26
|
|
|
Capital gain (box 3)
|
|
See the instructions on Form 1099-R
|
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1099-S
|
Gross proceeds from real estate transactions (box 2)
|
|
Form 4797, Form 6252, or Schedule D. But if the property was your home, see the Instructions for Schedule D to find out if
you must report the sale or exchange.
|
|
|
Buyer's part of real estate tax (box 5)
|
|
See the instructions for Schedule A, line 6, on page A-3*
|
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1099-SA
|
Distributions from health savings accounts (HSAs)
|
|
Form 8889, line 12a
|
|
|
Distributions from MSAs***
|
|
Form 8853
|
* If the item relates to an activity for which you are required to file Schedule
C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form
instead. |
** This includes distributions from Roth, SEP, and SIMPLE IRAs. |
*** This includes distributions from Archer and Medicare Advantage
MSAs. |
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.
Line Instructions for Form 1040
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.
Section references are to the Internal Revenue Code.
Using your peel-off name and address label on the back 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.
If the address on your peel-off label is not your current address, cross out your 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.
If you changed your name because of marriage, divorce, etc., be sure to report the change to your local Social Security Administration
office
before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future
social security
benefits. See page 64 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 spouse'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.
Enter your box number only if your post office does not deliver mail to your home.
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.
Social Security Number (SSN)
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 64 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.
Note.
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.
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.
Presidential Election Campaign Fund
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.
More than one filing status can apply to you. Choose the one that will give you the lowest tax.
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 that begin on page 17.
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 64.
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.
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 22.
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.
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 21). 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 below).
-
Any person whom you can claim as a dependent. But do not include:
-
Your qualifying child (as defined in Step 1 on page 19) whom you claim as your dependent based on the rule for Children of divorced or
separated parents that begins on page 20,
-
Any person who is your dependent only because he or she lived with you for all of 2006, or
-
Any person you claimed as a dependent under a multiple support agreement. See page 21.
-
Your unmarried qualifying child who is not your dependent.
-
Your married qualifying child who is not your dependent only because you can be claimed as a dependent on someone else's 2006
return.
-
Your child who is neither your dependent nor your qualifying child because of the rule for Children of divorced or separated
parents that begins on page 20.
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 19.
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 21, 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 that begins on page 20.
Adopted child.
An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for
legal adoption.
Foster child.
A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order
of any court of competent
jurisdiction.
Qualifying Widow(er) 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 17.
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 19.
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 21, 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.
You usually can deduct $3,300 on
line 42 for each exemption you can take. You may also be able to take an additional exemption amount on line 42 if you provided
housing to a
person displaced by Hurricane Katrina.
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.
-
Your spouse had no income and is not filing a return.
-
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 dotted line
next to line 6b.
Also, enter your spouse's social security number in the space provided at the top of your return.
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 four 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.
Step 1. Do You Have a Qualifying Child?
1. Do you have a child who meets the conditions to be your qualifying child?
Go to Step 2.
Go to Step 4 on page 20.
Step 2. Is Your Qualifying Child Your Dependent?
1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? If the child was adopted,
see
Exception to citizen test on page 21.
You cannot claim this child as a dependent. Go to Form 1040, line 7.
2. Was the child married?
See Married person on page 21.
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.
You cannot claim any dependents.
Go to Step 3.
You can claim this child as a dependent.
Complete Form 1040, line 6c, columns (1) through (3) for this child. Then, go to Step 3.
Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit?
1. Was the child under age 17 at the end of 2006?
This child is not a qualifying child for the child tax credit. Go to Form 1040, 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 21.
This child is a qualifying child for the child tax credit.
If this child is your dependent, check the box on Form 1040, line 6c, column (4). Otherwise, you must complete and attach
Form
8901.
This child is not a qualifying child for the child tax credit. Go to Form 1040, line 7.
Step 4. Is Your Qualifying Relative Your Dependent?
1. Does any person meet the conditions to be your qualifying relative?
Go to Form 1040, 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 the citizen test on page 21.
You cannot claim this person as a dependent. Go to Form 1040, line 7.
3. Was your qualifying relative married?
See Married person on page 21.
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.
You cannot claim any dependents. Go to Form 1040, line 7.
You can claim this person as a dependent.
Complete Form 1040, line 6c, columns (1) through (3). Do not check the box on Form 1040, 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 21). 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.
-
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 21.
-
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 53 and 68). 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 that begins on page 20 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 19 (for a qualifying child) or Step 4, question 4, on page 20 (for a qualifying
relative). If the
person does not meet this exception, go to Step 3 on page 19 (for a qualifying child) or Form 1040, 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 20 applies.
-
Dependency exemption (line 6c).
-
Child tax credits (lines 53 and 68).
-
Head of household filing status (line 4).
-
Credit for child and dependent care expenses (line 48).
-
Exclusion for dependent care benefits (Form 2441, Part III).
-
Earned income credit (lines 66a and 66b).
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 19. Otherwise, stop; you cannot claim
any benefits based on this
child. Go to Form 1040, 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 16. 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.
You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless
exempt by law or a tax
treaty. You must also report earned income, such as wages and tips, from sources outside the United States.
If you worked abroad, you may be able to exclude part or all of your earned income. For details, see
Pub. 54 and
Form 2555 or
2555-EZ.
Foreign retirement plans.
If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in
your plan. However, if you were
the beneficiary of a Canadian registered retirement plan, see
Form 8891 to find out if you can elect to defer tax on the undistributed income.
Report distributions from foreign pension plans on
lines 16a and 16b.
Chapter 11 Bankruptcy Cases
If you are a debtor in a chapter 11 bankruptcy case that was filed on or after October 17, 2005, income taxable to the bankruptcy
estate and
reported on the estate's income tax return includes:
-
Earnings from services you performed after the beginning of the case (both wages and self-employment income), and
-
Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that
you acquired
after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.
Because this income is taxable to the estate, do not include this income on your own individual income tax return. The only
exception is for
purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income
for the year from services
performed both before and after the beginning of the case. Also, you (or the trustee, if one is appointed) must allocate between
you and the
bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar
allocation is required for
income and withheld income tax reported to you on Forms 1099. You must also attach a statement to your tax return that indicates
you filed a chapter
11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 is allocated between you
and the estate. For more
details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at
www.irs.gov/irb/2006-40_IRB/ar12.html.
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, 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.
Rounding Off to Whole Dollars
You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all
amounts. To round, drop
amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50
becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and
round off only the total.
Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people,
the amount to enter on
this line should be shown in
box 1 of their Form(s) W-2. But the following types of income must also be included in the total on line 7.
-
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.
Also, enter "HSH" and the amount not reported on Form W-2 on the dotted line next to line 7.
-
Tip income you did not report to your employer. Also include 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.
You may owe social security and Medicare tax on unreported or allocated tips. See the instructions for line 59 on
page 44.
-
Dependent care benefits, which should be shown in
box 10 of your Form(s) W-2. But first complete
Form 2441 to see if you can exclude part or all of the benefits.
-
Employer-provided adoption benefits, which should be shown in
box 12 of your Form(s) W-2 with code T. But see the Instructions for
Form 8839 to find out if you can exclude part or all of the benefits. You may also be able to exclude amounts if you adopted
a child with
special needs and the adoption became final in 2006.
-
Scholarship and fellowship grants not reported on Form W-2. Also, enter “SCH” and the
amount on the dotted line next to 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.
-
Excess salary deferrals. The amount deferred should be shown in
box 12 of your Form W-2, and the
“Retirement plan” box in
box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2006 under all plans was
more than $15,000
(excluding catch-up contributions as explained below), include the excess on line 7. This limit is (a) $10,000 if you only
have SIMPLE plans, or (b)
$18,000 for section 403(b) plans if you qualify for the 15-year rule in
Pub. 571. Although designated Roth contributions are subject to this limit, do not include the excess attributable to such
contributions on line
7. They are already included as income in box 1 of your Form W-2.
A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age.
Contact your plan
administrator for more information.
If you were age 50 or older at the end of 2006, your employer may have allowed an additional deferral (catch-up contributions)
of up to $5,000
($2,500 for SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals.
You cannot deduct the amount deferred. It is not included as income in
box 1 of your Form W-2.
-
Disability pensions shown on
Form 1099-R if you have not reached the minimum retirement age set by your employer. 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 16a and 16b. Payments from an IRA are reported on
lines 15a and 15b.
-
Corrective distributions from a retirement plan shown on
Form 1099-R of excess salary deferrals and excess contributions (plus earnings). But do not include distributions from an
IRA* on line 7.
Instead, report distributions from an IRA on
lines 15a and 15b.
*This includes a Roth, SEP, or SIMPLE IRA. |
Were You a Statutory Employee?
If you were, the
“Statutory employee” box in
box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople, certain agent
or commission drivers
and traveling salespeople, and certain homeworkers. If you have related business expenses to deduct, report the amount shown
in
box 1 of your Form W-2 on
Schedule C or C-EZ along with your expenses.
Missing or Incorrect Form W-2?
Your employer is required to provide or send Form W-2 to you no later than
January 31, 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.
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 B if the total is over $1,500 or
any of the other conditions listed at the beginning of the Schedule B instructions (see
page B-1) apply to you.
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.
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 or other regulated investment company, 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.
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 B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.
Nondividend Distributions
Some distributions are a return of your cost (or other basis). They will not be taxed until you recover your cost (or other
basis). You must reduce
your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these
distributions as
capital gains on
Schedule D. For details, see
Pub. 550.
Dividends on insurance policies are a partial return of the premiums you paid. Do not report them as dividends. Include them
in income on line 21
only if they exceed the total of all net premiums you paid for the contract.
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 B.
-
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.
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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 June 29, 2006. XYZ Corp. paid a cash dividend of 10 cents per
share. The ex-dividend date was
July 7, 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 August 2, 2006. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from June 30, 2006,
through August 2, 2006).
The 121-day period began on May 8, 2006 (60 days before the ex-dividend date), and ended on September 5, 2006. 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 July 6, 2006 (the day before the ex-dividend
date), and you sold the
stock on September 7, 2006. You held the stock for 63 days (from July 7, 2006, through September 7, 2006). The $500 of qualified
dividends shown in
box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July
7, 2006, through
September 5, 2006).
Example 3.
You bought 10,000 shares of ABC Mutual Fund common stock on June 29, 2006. ABC Mutual Fund paid a cash dividend of
10 cents a share. The
ex-dividend date was July 7, 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 August 2, 2006. 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 or the
Schedule D Tax Worksheet, whichever applies, to figure your tax. Your tax may be less if you use the worksheet that applies.
See the instructions
for line 44 that begin on page 36 for details.
Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
None of your refund is taxable if, in the year you paid the tax, you either (a) did not itemize deductions, or (b) elected
to deduct state and
local general sales taxes instead of state and local income taxes.
If you received a refund, credit, or offset of state or local income taxes in 2006, you may receive a
Form 1099-G. If you chose to apply part or all of the refund to your 2006 estimated state or local income tax, the amount
applied is treated as
received in 2006. If the refund was for a tax you paid in 2005 and you deducted state and local income taxes on line 5 of
your 2005 Schedule A, use
the worksheet below to see if any of your refund is taxable.
Exception.
See Itemized Deduction Recoveries in Pub. 525 instead of using the worksheet below if any of the following applies.
-
You received a refund in 2006 that is for a tax year other than 2005.
-
You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2006 of
an amount
deducted or credit claimed in an earlier year.
-
The amount on your 2005 Form 1040, line 42, was more than the amount on your 2005 Form 1040, line 41.
-
Your 2005 state and local income tax refund is more than your 2005 state and local income tax deduction minus the amount you
could have
deducted as your 2005 state and local general sales taxes.
-
You made your last payment of 2005 estimated state or local income tax in 2006.
-
You owed alternative minimum tax in 2005.
-
You could not deduct the full amount of credits you were entitled to in 2005 because the total credits exceeded the amount
shown on your
2005 Form 1040, line 46.
-
You could be claimed as a dependent by someone else in 2005.
-
You had to use the Itemized Deductions Worksheet in the 2005 Instructions for Schedules A & B because your 2005 adjusted gross
income
was over $145,950 ($72,975 if married filing separately) and both of the following apply.
-
You could not deduct all of the amount on the 2005 Itemized Deductions Worksheet, line 1.
-
The amount on line 8 of that 2005 worksheet would be more than the amount on line 4 of that worksheet if the amount on line
4 were reduced
by 80% of the refund you received in 2006.
Enter amounts received as alimony or separate maintenance. You must let the person who made the payments know your social
security number. If you
do not, you may have to pay a $50 penalty. For more details, use
TeleTax topic 406 (see
page 8) or see
Pub. 504.
State and Local Income Tax Refund Worksheet—Line 10
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1. |
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Enter the income tax refund from
Form(s) 1099-G (or similar statement). But do not enter more than the amount of your state and local income taxes shown on
your 2005 Schedule A, line 5
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1.
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2. |
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Enter your total allowable itemized deductions from your 2005 Schedule A, line 28
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2. |
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Note. If the filing status on your 2005 Form 1040 was married filing separately and your
spouse itemized deductions in 2005, skip lines 3, 4, and 5, and enter the amount from line 2 on line 6.
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3. |
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Enter the amount shown below for the filing status claimed on your 2005 Form 1040.
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Single or married filing separately— $5,000
-
Married filing jointly or qualifying widow(er)— $10,000
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3. |
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4. |
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Did you fill in line 39a on your 2005 Form 1040?
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No. |
Enter -0-.
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Yes. |
Multiply the number in the box on line 39a of your 2005 Form 1040 by $1,000 ($1,250 if your 2005 filing
status was single or head of household).
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4. |
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5. |
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Add lines 3 and 4
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5. |
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6. |
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Is the amount on line 5 less than the amount on line 2?
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No. |
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None of your refund is taxable.
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Yes. |
Subtract line 5 from line 2
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6. |
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7. |
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Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form
1040, line 10
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7. |
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Business Income or (Loss)
If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on
Schedule C or
C-EZ.
If you had a capital gain or loss, including any capital gain distributions or a capital loss carryover from 2005, you must
complete and attach
Schedule D.
Exception.
You do not have to file
Schedule D if both of the following apply.
-
The only amounts you have to report on
Schedule D are capital gain distributions from
Form(s) 1099-DIV, box 2a, or substitute statements.
-
None of the
Form(s) 1099-DIV or substitute statements have an amount in
box 2b (unrecaptured section 1250 gain),
box 2c (section 1202 gain), or
box 2d (collectibles (28%) gain).
If both of the above apply, enter your total capital gain distributions (from
box 2a of Form(s) 1099-DIV) on line 13 and check the box on that line. If you received capital gain distributions as a nominee
(that is, they
were paid to you but actually belong to someone else), report on line 13 only the amount that belongs to you. Attach a statement
showing the full
amount you received and the amount you received as a nominee. See the
Instructions for Schedule B for filing requirements for Forms
1099-DIV and
1096.
If you do not have to file
Schedule D, use the
Qualified Dividends and Capital Gain Tax Worksheet on page 38 to figure your tax. Your tax is usually less if you use this
worksheet.
If you sold or exchanged assets used in a trade or business, see the
Instructions for Form 4797.
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 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 15a and 15b 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 15a blank and enter the total distribution on line 15b.
Exception 1.
Enter the total distribution on line 15a 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 15b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 15b. If the
total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 15b unless
Exception 2 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 15a and see
Form 8606 and its instructions to figure the amount to enter on line 15b.
-
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 15b; you do not have
to see
Form 8606 or its instructions.
-
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.
-
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 15a. If the
total amount distributed is a
QCD, enter -0- on line 15b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 15b unless
Exception 2
applies to that part. Enter “ QCD” next to line 15b.
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.
Note.
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 15b. Enter the total amount of those distributions on line 15a.
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. See the instructions
for line 60 on page 44 for details.
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 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 27 for details on rollovers and lump-sum distributions.
Do not
include the following payments on lines 16a and 16b. Instead, report them on line 7.
-
Disability pensions received before you reach the minimum retirement age set by your employer.
-
Corrective distributions (including any earnings) of excess salary deferrals or excess contributions to retirement plans.
The plan must
advise you of the year(s) the distributions are includible in income.
Attach
Form(s) 1099-R to
Form 1040 if any federal
income tax was withheld.
Fully Taxable Pensions and Annuities
If your pension or annuity is fully taxable, enter it on line 16b; do not make an entry on line 16a. Your payments are fully
taxable if (a) you did
not contribute to the cost (see page 27) of your pension or annuity, or (b) you got your entire cost back tax free before
2006.
Simplified Method Worksheet—Lines 16a and 16b
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 1040, line 16b. Enter the total pension or annuity payments received in 2006 on Form 1040,
line
16a.
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1. |
Enter the total pension or annuity payments received in 2006. Also, enter this amount on Form 1040,
line 16a
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1.
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2. |
Enter your cost in the plan at the annuity starting date
|
2.
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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.
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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
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3.
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4. |
Divide line 2 by the number on line 3
|
4.
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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
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5.
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6. |
Enter the amount, if any, recovered tax free in years after 1986
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6.
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7. |
Subtract line 6 from line 2
|
7.
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8. |
Enter the smaller of line 5 or line 7
|
8.
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9. |
Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also,
enter this amount on Form 1040, line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of
the amount from Form
1099-R
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9.
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|
10.
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Was your annuity starting date before 1987?
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Yes. |
Leave line 10 blank.
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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.
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Table 1 for Line 3 Above |
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AND your annuity starting date was— |
|
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IF the age at annuity starting date (see
page 27) was . . . |
|
before November 19, 1996,
enter on line 3 . . .
|
|
after November 18, 1996, enter on line 3 . . .
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55 or under
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300
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360
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56-60
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260
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|
310
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61-65
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240
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|
260
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|
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66-70
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170
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|
210
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|
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71 or older
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120
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160
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Table 2 for Line 3 Above |
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IF the combined ages at annuity
starting date (see
page 27) were . . . |
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THEN enter on line 3 . . . |
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110 or under
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410
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111-120
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360
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121-130
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310
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131-140
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260
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141 or older
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210
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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 16a. 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 16b. But if your annuity starting date (defined below) was after July
1, 1986, see
Simplified Method below to find out if you must use that method to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $380 fee. For details, see
Pub. 939.
If your
Form 1099-R shows a taxable amount, you can report that amount on
line 16b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method.
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.
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.
-
The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
-
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 on page 26 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 on page 26.
Age (or Combined Ages) at Annuity Starting Date
If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's
age on his or her
annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your
beneficiary, use your
combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see
Pub. 575. If there is more than one beneficiary, see
Pub. 575 or
Pub. 721 to figure each beneficiary's taxable amount.
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.
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 16a and 16b 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 16a 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 16a, 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 16b. Also, enter "Rollover" next to line 16b.
Special rules apply to partial rollovers of property. For more details on rollovers, including distributions under qualified
domestic relations
orders, see
Pub. 575.
If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the
"Total distribution" box in
box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the
total amount was
not rolled over in a qualified rollover. For details, see the instructions for line 60 on
page 44.
Enter the total distribution on line 16a and the taxable part on line 16b.
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. For details, see
Form 4972.
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. Enter the result on line 19. Also, enter “Repaid” and the amount you repaid on the dotted line next to line 19. If, in 2006,
you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid
on Schedule A, line 22.
But if you repaid more than $3,000, see
Repayments in
Pub. 525 for details on how to report the repayment.
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 28 to see if any of your benefits are taxable.
Exception.
Do not use the worksheet on page 28 if any of the following applies.
-
You made contributions to a traditional IRA for 2006 and you or your spouse were covered by a retirement plan at work or through
self-employment. 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. For more details, see Pub. 915.
-
You file Form 2555, 2555-EZ, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within
Puerto Rico.
Instead, use the worksheet in Pub. 915.
Social Security Benefits Worksheet—Lines 20a and 20b
Do not report on this line any income from self-employment or fees received as a notary public. Instead, you must use Schedule
C, C-EZ, or F, even
if you do not have any business expenses. Also, do not report on line 21 any nonemployee compensation shown on Form 1099-MISC.
Instead, see the chart
on page 15 to find out where to report that income.
Use line 21 to report any income not reported elsewhere on your return or other schedules. See the examples below. List the
type and amount of
income. If necessary, show the required information on an attached statement. For more details, see Miscellaneous Income in Pub. 525.
Do not report any nontaxable amounts on line 21. Nontaxable amounts include child support; money or property that was inherited,
willed to you, or
received as a gift; or life insurance proceeds received because of a person's death (other than from certain employer-owned
life insurance contracts).
Examples of income to report on line 21 are:
-
Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Distributions
from these
accounts may be taxable if (a) they are more than the qualified higher education expenses of the designated beneficiary in
2006, and (b) they were not
included in a qualified rollover. See
Pub. 970.
You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions
for Form 5329.
You may have to pay an additional tax if you received a taxable distribution from an HSA or an Archer MSA. See the Instructions
for Form 8889 for
HSAs or the Instructions for Form 8853 for Archer MSAs.
Attach Form(s) W-2G to
Form 1040 if any federal income tax was withheld.
-
Taxable distributions from a health savings account (HSA) or an Archer MSA. Distributions from these accounts may be taxable
if (a) they are
more than the unreimbursed qualified medical expenses of the account beneficiary or account holder in 2006, and (b) they were
not included in a
qualified rollover. See Pub. 969.
-
Prizes and awards.
-
Gambling winnings, including lotteries, raffles, a lump-sum payment from
the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule
A, line 27, on page
A-7.
-
Jury duty pay. Also, see the instructions for line 34 on page 34.
-
Alaska Permanent Fund dividends.
-
Alternative trade adjustment assistance payments. These payments should be shown in box 5 of Form 1099-G.
-
Reimbursements or other amounts received for items deducted in an earlier year, such as medical expenses, real estate taxes,
general sales
taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report.
-
Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting
such property.
Also, see the instructions for line 36 on page 34.
-
Income from an activity not engaged in for profit. See Pub. 535.
-
Loss on certain corrective distributions of excess deferrals. See Retirement Plan Contributions in Pub. 525.
-
Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.
If you made a contribution to your Archer MSA for 2006, you may be able to claim this deduction. See Form 8853.
Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials
Include the following deductions on
line 24.
-
Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services
as a National
Guard or reserve member.
-
Performing-arts-related expenses as a qualified performing artist.
-
Business expenses of fee-basis state or local government officials.
For more details, see Form 2106 or 2106-EZ.
Health Savings Account Deduction
If contributions (other than employer contributions) were made to your health savings account for 2006, you may be able to
take this deduction. See
Form 8889.
If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your
new workplace must be
at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace,
your new workplace must
be at least 50 miles from your old home. Use TeleTax topic 455 (see page 8) or see Form 3903.
One-Half of Self-Employment Tax
If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction.
Self-Employed SEP, SIMPLE, and Qualified Plans
If you were self-employed or a partner, you may be able to take this deduction. See
Pub. 560 or, if you were a minister, Pub. 517.
Self-Employed Health Insurance Deduction
You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents if any of
the following applies.
-
You were self-employed and had a net profit for the year.
-
You used one of the optional methods to figure your net earnings from self-employment on Schedule SE.
-
You received wages in 2006 from an S corporation in which you were a more-than-2% shareholder. Health insurance benefits paid
for you may be
shown in box 14 of Form W-2.
The insurance plan must be established under your business. But if you were also eligible to participate in any subsidized
health plan maintained
by your or your spouse's employer for any month or part of a month in 2006, amounts paid for health insurance coverage for
that month cannot be used
to figure the deduction. For example, if you were eligible to participate in a subsidized health plan maintained by your spouse's
employer from
September 30 through December 31, you cannot use amounts paid for health insurance coverage for September through December
to figure your deduction.
Self-Employed Health Insurance Deduction Worksheet—Line 29
For more details, see Pub. 535.
Note.
If, during 2006, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA recipient, or Pension Benefit
Guaranty
Corporation pension recipient, you must complete Form 8885 before completing the worksheet below. When figuring the amount
to enter on line 1 of the
worksheet below, do not include:
-
Any amounts you included on Form 8885, line 4,
-
Any qualified health insurance premiums you paid to “U.S. Treasury-HCTC,” or
-
Any health coverage tax credit advance payments shown in box 1 of Form 1099-H.
If you qualify to take the deduction, use the worksheet below to figure the amount you can deduct.
Exception.
Use Pub. 535 instead of the worksheet below to figure your deduction if any of the following applies.
-
You had more than one source of income subject to self-employment tax.
-
You file Form 2555 or 2555-EZ.
-
You are using amounts paid for qualified long-term care insurance to figure the deduction.
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.
If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take
this deduction. Use
TeleTax topic 452 (see page 8) or see Pub. 504.
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. For IRA purposes, earned income includes alimony and separate maintenance payments
reported on line 11.
If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were
self-employed, earned income
is generally your net earnings from self-employment if your personal services were a material income-producing factor. For
more details, see Pub. 590.
A 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 32 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 51 on page 41.
If you made contributions to both a traditional IRA and a Roth IRA for 2006, do not use the worksheet on page 32. 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 51 on page 41.
-
If you made contributions to your IRA in 2006 that you deducted for 2005, do not include them in the worksheet.
-
If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included
in box 1 of your
Form W-2, or in box 7 of Form 1099-MISC, do not include that income on line 8 of the worksheet. The income should be shown
in (a) box 11 of your Form
W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it is not, contact your employer or the
payer for the amount of the
income.
-
You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your
spouse on line
32.
-
Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and
15b on page
25.
-
Do not include trustees' fees that were billed separately and paid by you for your IRA. These fees can be deducted only as
an itemized
deduction on Schedule A.
-
If the total of your IRA deduction on line 32 plus any nondeductible contribution to your traditional IRAs shown on Form 8606
is less than
your total traditional IRA contributions for 2006, see Pub. 590 for special rules.
By April 1 of the year after the year in which you turn 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.
Were You Covered by a Retirement Plan?
If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.)
at work or through
self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you
cannot deduct them. In
any case, the income earned on your IRA contributions is not taxed until it is paid to you.
IRA Deduction Worksheet—Line 32
Before you begin:
-
Be sure you have read the list on page 31.
-
Figure any amount on Form 1040, line 34, and any write-in adjustments to be entered on the dotted line next to line 36 (see
the instructions
for line 36 on page 34).
|
|
Your IRA |
Spouse's IRA |
|
1a. |
|
Were you covered by a retirement plan (see page 31)?
|
1a.
|
|
Yes
No |
|
|
b. |
|
If married filing jointly, was your spouse covered by a retirement plan?
|
1b.
|
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Yes
No |
|
|
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing
jointly), skip lines 2 through 6, enter $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.
|
|
|
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
|
|
|
|
|
|
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
|
|
|
3. |
|
Enter the amount from Form 1040, line 22
|
3.
|
|
|
|
|
4. |
|
Enter the total of the amounts from Form 1040, lines 23 through 31a, line 34, and any write-in adjustments
you entered on the dotted line next to line 36
|
4.
|
|
|
|
|
5. |
|
Subtract line 4 from line 3. If married filing jointly, enter the result in both columns
|
5a.
|
|
|
5b.
|
|
|
|
6. |
|
Is the amount on line 5 less than the amount on line 2?
|
|
|
|
|
No. |
|
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.
|
|
|
|
7. |
|
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.
|
|
|
|
8. |
|
Enter the total of your (and your spouse's if filing jointly):
|
|
|
|
|
|
|
-
Wages, salaries, tips, etc. Generally, this is the amount reported
in box 1 of Form W-2. See page 31 for exceptions
|
|
|
|
|
|
|
|
8.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
9. |
|
Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or
a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal
services were a material
income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details,
see Pub. 590
|
9.
|
|
|
|
|
10. |
|
Add lines 8 and 9
|
10.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
If married filing jointly and line 10 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. |
|
|
11. |
|
Enter traditional IRA contributions made, or that will be made by April 16, 2007, for 2006 to your IRA on
line 11a and to your spouse's IRA on line 11b
|
11a.
|
|
|
11b.
|
|
|
|
12. |
|
On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the
smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Form
1040,
line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)
|
12a.
|
|
|
12b.
|
|
|
|
|
|
|
|
|
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. You
are also covered by
a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provided adoption
benefits, 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 be able to take the retirement savings contributions credit. See the instructions for line 51 on page 41.
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.
Exception.
Use Pub. 970 instead of the worksheet below to figure your student loan interest deduction if you file Form 2555,
2555-EZ, or 4563, or you exclude
income from sources within Puerto Rico.
Qualified student loan.
A qualified student loan is any loan you took out to pay the qualified higher education 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:
-
The person filed a joint return,
-
The person had gross income that was equal to or more than the exemption amount for that year ($3,300 for 2006), or
-
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 (see this page). 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.
Student Loan Interest Deduction Worksheet—Line 33
|
|
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 1040, line 22
|
2.
|
|
|
|
3.
|
|
Enter the total of the amounts from Form 1040, lines 23 through 32, line 34, and any write-in adjustments
you entered on the dotted line next to line 36
|
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 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on Schedule A, C, E,
etc.)
|
9.
|
|
|
|
|
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.
Jury Duty Pay You Gave to 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.
Domestic Production Activities Deduction
You may be able to deduct up to 3% of your qualified production activities income from the following activities.
-
Construction of real property performed in the United States.
-
Engineering or architectural services performed in the United States for construction of real property in the United States.
-
Any lease, rental, license, sale, exchange, or other disposition of:
-
Tangible personal property, computer software, and sound recordings that you manufactured, produced, grew, or extracted in
whole or in
significant part within the United States,
-
Any qualified film you produced,
-
Electricity, natural gas, or potable water you produced in the United States.
The deduction does not apply to income derived from:
-
The sale of food and beverages you prepared at a retail establishment;
-
Property you leased, licensed, or rented for use by any related person;
-
The transmission or distribution of electricity, natural gas, or potable water; or
-
The lease, rental, license, sale, exchange, or other disposition of land.
For details, see Form 8903 and its instructions.
Include in the total on line 36 any of the following write-in adjustments. To find out if you can take the deduction, see
the form or publication
indicated. On the dotted line next to line 36, enter the amount of your deduction and identify it as indicated.
-
Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Identify
as
“PPR.”
-
Reforestation amortization and expenses (see Pub. 535). Identify as “RFST.”
-
Repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525). Identify as “Sub-Pay TRA.”
-
Contributions to section 501(c)(18)(D) pension plans (see Pub. 525). Identify as “501(c)(18)(D).”
-
Contributions by certain chaplains to section 403(b) plans (see Pub. 517). Identify as “403(b).”
-
Attorney fees and court costs for actions settled or decided after October 22, 2004, involving certain unlawful discrimination
claims, but
only to the extent of gross income from such actions (see Pub. 525). Identify as “UDC.”
If line 37 is less than zero, you may have a net operating loss that you can carry to another tax year. See the Instructions
for Form 1045 for
details.
If you were born before January 2, 1942, or were blind at the end of 2006, check the appropriate box(es) on line 39a. If you
were married and
checked the box on Form 1040, line 6b, and your spouse was born before January 2, 1942, or was blind at the end of 2006, also
check the appropriate
box(es) for your spouse. Be sure to enter the total number of boxes checked.
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.
If your spouse itemizes deductions on a separate return or if you were a dual-status alien, check the box on line 39b. But
if you were a
dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2006
and you and your spouse
agree to be taxed on your combined worldwide income, do not check the box.
Itemized Deductions or Standard Deduction
In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.
If you checked the box on line 39b, your standard deduction is zero.
To figure your itemized deductions, fill in Schedule A.
Most people can find their standard deduction by looking at the amounts listed under “All others” to the left of Form 1040, line 40. 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
39a, use the worksheet or
the chart on page 35, whichever applies, to figure your standard deduction. Also, if you checked the box on line 39b, your
standard deduction is zero,
even if you were born before January 2, 1942, or were blind.
Standard Deduction Worksheet for Dependents—Line 40
Standard Deduction Chart for People Who Were Born Before January 2, 1942, or Were Blind—Line 40
Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent.
Instead, use the worksheet above.
|
Enter the number from the box on
Form 1040, line 39a
|
▶
|
|
|
|
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
|
|
|
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 38) over $112,875.
Use the Deduction for Exemptions Worksheet below to figure your deduction for exemptions unless you are filing Form
8914.
Deduction for Exemptions Worksheet—Line 42
1. |
|
Is the amount on Form 1040, line 38, 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 1040, line 6d, and enter the result on Form
1040, line 42.
|
|
|
|
|
Yes. |
Continue
|
|
|
2. |
|
Multiply $3,300 by the total number of exemptions claimed on Form 1040, line 6d
|
2. |
|
|
3. |
|
Enter the amount from Form 1040, line 38
|
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 1040, line 6d. Enter the result here and
on Form 1040, line 42. Do not complete the rest of this worksheet.
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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 higher whole number (for example, increase 0.0004 to 1)
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6. |
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7. |
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Multiply line 6 by 2% (.02) and enter the result as a decimal
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7. |
. |
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8. |
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Multiply line 2 by line 7
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8. |
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9. |
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Divide line 8 by 1.5
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9. |
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10. |
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Deduction for exemptions. Subtract line 9 from line 2. Enter the result here and on
Form 1040, line 42
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10. |
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Include in the total on line 44 any tax from Form 8814 (relating to the election to report child's interest or dividends)
and Form 4972 (relating
to tax on lump-sum distributions). Be sure to check the appropriate box(es). Also include any tax from recapture of an education
credit. 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” on the dotted line next to
line 44.
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 one of the following methods to figure your tax.
Tax Table or Tax Computation Worksheet.
If your taxable income is less than $100,000, you must use the Tax Table that begins on page 67 to figure your tax.
Be sure you use the correct
column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on
page 79.
However, do not use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.
Form 8615.
Form 8615 must generally be used to figure the tax for any 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 gains (including 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. Also, 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.
Schedule D Tax Worksheet.
If you have to file Schedule D and Schedule D, line 18 or 19, is more than zero, use the Schedule D Tax Worksheet
on page D-10 of the Instructions
for Schedule D to figure your tax.
Qualified Dividends and Capital Gain Tax Worksheet.
If you do not have to use the Schedule D Tax Worksheet (see above), use the worksheet on page 38 to figure your tax
if any of the following
applies.
-
You reported qualified dividends on Form 1040, line 9b.
-
You do not have to file Schedule D and you reported capital gain distributions on Form 1040, line 13.
-
You are filing Schedule D and Schedule D, lines 15 and 16, are both more than zero.
Schedule J.
If you had income from farming or fishing, your tax may be less if you choose to figure it using income averaging
on Schedule J.
Foreign Earned Income Tax Worksheet.
If you claimed the foreign earned income exclusion or the housing exclusion on Form 2555 or Form 2555-EZ, you must
figure your tax using the
worksheet below.
Foreign Earned Income Tax Worksheet—Line 44
Qualified Dividends and Capital Gain Tax Worksheet—Line 44
Use the worksheet below to see if you should fill in Form 6251.
Worksheet To See if You Should Fill in Form 6251—Line 45
Before you begin:
-
Be sure you have read the Exception above to see if you must fill in Form 6251 instead of using this worksheet.
-
If you are claiming the foreign tax credit (see the instructions for Form 1040, line 47, on page 40), enter that credit on
line
47.
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1.
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Are you filing Schedule A? |
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No. |
Skip lines 1 through 3; enter on line 4 the amount from Form 1040, line 38, and go to line 5.
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Yes. |
Enter the amount from Form 1040, line 41
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1. |
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2. |
|
Enter the smaller of the amount on Schedule A, line 4, or 2.5% (.025) of the amount on
Form 1040, line 38
|
2. |
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3. |
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Enter the total of the amounts from Schedule A, lines 9 and 26
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3. |
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4. |
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Add lines 1 through 3 above
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4. |
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5. |
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Enter any tax refund from Form 1040, lines 10 and 21
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5. |
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6. |
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Subtract line 5 from line 4
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6. |
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7. |
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Enter any amount from Form 8914, line 6, if you housed someone displaced by Hurricane Katrina
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7. |
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8. |
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Subtract line 7 from line 6
|
8. |
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9. |
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Enter the amount shown below for your filing status.
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|
-
Single or head of household—$42,500
-
Married filing jointly or qualifying widow(er)—$62,550
-
Married filing separately—$31,275
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9. |
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10. |
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Is the amount on line 8 more than the amount on line 9?
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No. |
|
You do not need to fill in Form 6251.
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Yes. |
Subtract line 9 from line 8
|
10. |
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11. |
|
Enter the amount shown below for your filing status.
|
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|
-
Single or head of household—$112,500
-
Married filing jointly or qualifying widow(er)—$150,000
-
Married filing separately—$75,000
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11. |
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12.
|
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Is the amount on line 8 more than the amount on line 11?
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No. |
Skip lines 12 and 13; enter on line 14 the amount from line 10, and go to line 15.
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Yes. |
Subtract line 11 from line 8
|
12. |
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13.
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|
Multiply line 12 by 25% (.25) and enter the result but do not enter more than line 9 above
|
13. |
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14.
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|
Add lines 10 and 13
|
14. |
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15.
|
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Is the amount on line 14 more than $175,000 ($87,500 if married filing separately)?
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Yes. |
|
Fill in Form 6251 to see if you owe the alternative minimum tax.
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No. |
Multiply line 14 by 26% (.26)
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15. |
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16.
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Enter the amount from Form 1040, line 44, minus the total of any tax from Form 4972 and any amount on Form
1040, line 47. If you used Schedule J to figure your tax, the amount for Form 1040, line 44, must be refigured without using
Schedule J
|
16. |
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|
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Next. Is the amount on line 15 more than the amount on line 16?
|
|
|
Yes. |
Fill in Form 6251 to see if you owe the alternative minimum tax.
|
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|
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No. |
You do not owe alternative minimum tax and do not need to fill in Form 6251. Leave line 45
blank.
|
|
An electronic version of this worksheet is available on
www.irs.gov. Enter “AMT Assistant” in the Search box on the website.
Exception.
Fill in Form 6251 instead of using the worksheet below if you claimed or received any of the following items.
-
Accelerated depreciation.
-
Stock by exercising an incentive stock option and you did not dispose of the stock in the same year.
-
Tax-exempt interest from private activity bonds.
-
Intangible drilling, circulation, research, experimental, or mining costs.
-
Amortization of pollution-control facilities or depletion.
-
Income or (loss) from tax-shelter farm activities or passive activities.
-
Income from long-term contracts not figured using the percentage-of-completion method.
-
Interest paid on a home mortgage not used to buy, build, or substantially improve your home.
-
Investment interest expense reported on Form 4952.
-
Net operating loss deduction.
-
Alternative minimum tax adjustments from an estate, trust, electing large partnership, or cooperative.
-
Section 1202 exclusion.
-
Any general business credit.
-
Qualified electric vehicle credit.
-
Alternative motor vehicle credit.
-
Alternative fuel vehicle refueling property credit.
-
Credit for prior year minimum tax.
Form 6251 should be filled in for a child who was under age 18 at the end of 2006 if the child's adjusted gross income from
Form 1040, line 38,
exceeds the child's earned income by more than $6,050.
If you paid income tax to a foreign country, you may be able to take this credit. Generally, you must complete and attach
Form 1116 to do so.
Exception.
You do not have to complete Form 1116 to take this credit if all five of the following apply.
-
All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on
it were reported
to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement).
-
If you had dividend income from shares of stock, you held those shares for at least 16 days.
-
You are not filing Form 4563 or excluding income from sources within Puerto Rico.
-
The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly).
-
All of your foreign taxes were:
-
Legally owed and not eligible for a refund, and
-
Paid to countries that are recognized by the United States and do not support terrorism.
For more details on these requirements, see the Instructions for Form 1116.
Do you meet all five requirements above?
□ Yes.
Enter on line 47 the smaller of (a) your total foreign taxes, or (b) the amount on Form 1040, line 44.
□ No.
See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116.
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:
-
The person filed a joint return,
-
The person had $3,300 or more of gross income, or
-
You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2006 return.
-
Your child whom you could not claim as a dependent because of the rules for Children of divorced or separated parents that begin
on page 20.
For details, use TeleTax topic 602 (see page 8) or see Form 2441.
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 1040, line 38, 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 R 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 R.
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 applies.
-
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 1040, line 38, 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.
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 1040, line 38, 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.
Residential Energy Credits
Complete Form 5695 to claim either of the following credits.
Nonbusiness energy property credit.
You may be able to take this credit for any of the following improvements to your main home located in the United
States in 2006 if they are new
and meet certain requirements for energy efficiency.
-
Any insulation material or system primarily designed to reduce heat gain or loss in your home.
-
Exterior windows (including skylights).
-
Exterior doors.
-
A metal roof with pigmented coatings primarily designed to reduce heat gain in your home.
You may also be able to take this credit for the cost of any of the following items if the items meet certain performance
and quality standards.
-
Certain electric heat pump water heaters, electric heat pumps, geothermal heat pumps, central air conditioners, and natural
gas, propane, or
oil water heaters.
-
A qualified natural gas, propane, or oil furnace or hot water boiler.
-
An advanced main air circulating fan used in a natural gas, propane, or oil furnace.
For details, see the Instructions for Form 5695.
Residential energy efficient property credit.
You may be able to take this credit if you paid for any of the following during 2006.
-
Qualified photovoltaic property for use in your home located in the United States.
-
Qualified solar water heating property for use in your home located in the United States.
-
Qualified fuel cell property installed on or in connection with your main home located in the United States.
For details, see the Instructions for Form 5695.
Special rule.
If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a
cooperative housing corporation,
you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these
credits.
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 1040, line 6c, column (4), or completed Form 8901
(if the child is not your dependent).
|
Step 3.
|
Answer the questions on this page to see if you can use the worksheet on page 43 to figure your credit or if you must use
Pub. 972.
|
|
1. Is the amount on Form 1040, line 38, more than the amount shown below for your filing status?
You must use Pub. 972 to figure your credit.
Go to question 2.
2. Are you claiming any of the following credits?
You must use Pub. 972 to figure your child tax credit. You will also need the form(s) listed above for any credit(s) you
are claiming.
3. Are you excluding income from Puerto Rico or are you filing any of the following forms?
You must use Pub. 972 to figure your credit.
Use the worksheet on page 43 to figure your credit.
Include the following credits on line 54 and check the appropriate box(es). To find out if you can take the credit, see the
form indicated.
-
Mortgage interest credit. If a state or local government gave you a mortgage credit certificate, see Form 8396.
-
Adoption credit. You may be able to take this credit if you paid expenses to adopt a child or you adopted a child with special
needs and the
adoption became final in 2006. See the Instructions for Form 8839.
-
District of Columbia first-time homebuyer credit. See Form 8859.
Include the following credits on line 55 and check the appropriate box(es). If box c is checked, also enter the applicable
form number. To find out
if you can take the credit, see the form or publication indicated.
-
Credit for prior year minimum tax. If you paid alternative minimum tax in a prior year, see Form 8801.
-
Qualified electric vehicle credit. If you placed a new electric vehicle in service in 2006, see Form 8834.
-
General business credit. This credit consists of a number of credits that usually apply only to individuals who are partners,
shareholders
in an S corporation, self-employed, or who have rental property. See Form 3800 or Pub. 334.
-
Empowerment zone and renewal community employment credit. See
Form 8844.
-
Credit for alcohol used as fuel. See Form 6478.
-
Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities
placed in
service after October 22, 2004, and Indian coal produced at facilities placed in service after August 8, 2005. See Form 8835,
Section B.
-
New York Liberty Zone business employee credit. If you have a carryforward credit from Form 8884, see the instructions for
Form
8835.
-
Qualified zone academy bond credit. This credit applies only to S corporation shareholders. See Form 8860.
-
Clean renewable energy bond credit. See Form 8912.
-
Credit for Gulf tax credit bonds. See Form 8912.
-
Alternative motor vehicle credit. If you placed an alternative motor vehicle (such as a qualified hybrid vehicle) in service
during 2006,
see Form 8910.
-
Alternative fuel vehicle refueling property credit. See Form 8911.
Social Security and Medicare Tax on Tip Income Not Reported to Employer
If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the
social security and
Medicare or railroad retirement (RRTA) tax on the unreported tips. You must also pay this tax if your Form(s) W-2 shows allocated
tips that you are
including in your income on Form 1040, line 7.
To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will
figure and collect
the RRTA tax.
You may be charged a penalty equal to 50% of the social security and Medicare tax due on tips you received but did not report
to your employer.
Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
You may not owe this tax if the distribution was made or repaid because of Hurricane Katrina, Rita, or Wilma. See Form 8915
and its instructions
for details.
If any of the following apply, see
Form 5329 and its instructions to find out if you owe this tax and if you must file
Form 5329.
-
You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment
contract
entered into after June 20, 1988, and the total distribution was not rolled over in a qualified rollover contribution.
-
Excess contributions were made to your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or health savings
accounts.
-
You received taxable distributions from Coverdell ESAs or qualified tuition programs.
-
You were born before July 1, 1935, and did not take the minimum required distribution from your IRA or other qualified retirement
plan.
Exception.
If only item (1) applies and distribution code 1 is correctly shown in box 7 of Form 1099-R, you do not have to file
Form 5329. Instead, multiply
the taxable amount of the distribution by 10% (.10) and enter the result on line 60. The taxable amount of the distribution
is the part of the
distribution you reported on Form 1040, line 15b or line 16b, or on Form 4972. Also, enter “ No” under the heading “Other Taxes”
to the left of line 60 to indicate that you do not have to file Form 5329. But if distribution code 1 is incorrectly shown
in box 7 of Form 1099-R or
you qualify for an exception for qualified medical expenses, qualified higher education expenses, or qualified first-time
homebuyer distributions, you
must file Form 5329.
Household Employment Taxes
If any of the following apply, see
Schedule H and its instructions to find out if you owe these taxes.
-
You paid any one household employee (defined below) cash wages of $1,500 or more in 2006. Cash wages include wages paid by
check, money
order, etc.
-
You withheld federal income tax during 2006 at the request of any household employee.
-
You paid total cash wages of $1,000 or more in any calendar quarter of 2005 or 2006 to household employees.
For item (1), do not count amounts paid to an employee who was under age 18 at any time in 2006 and was a student.
Household employee.
Any person who does household work is a household employee if you can control what will be done and how it will be
done. Household work includes
work done in or around your home by babysitters, nannies, health aides, maids, yard workers, and similar domestic workers.
Include in the total on line 63 any of the following taxes. To find out if you owe the tax, see the form or publication indicated.
On the dotted
line next to line 63, enter the amount of the tax and identify it as indicated.
-
Additional tax on health savings account distributions (see Form 8889). Identify as “HSA.”
-
Additional tax on Archer MSA distributions (see Form 8853). Identify as “MSA.”
-
Additional tax on Medicare Advantage MSA distributions (see Form 8853). Identify as “Med MSA.”
-
Recapture of the following credits.
-
Investment credit (see Form 4255). Identify as “ICR.”
-
Low-income housing credit (see Form 8611). Identify as “LIHCR.”
-
Qualified electric vehicle credit (see Form 8834). Identify as “QEVCR.”
-
Indian employment credit (see Form 8845). Identify as “IECR.”
-
New markets credit (see Form 8874). Identify as “NMCR.”
-
Credit for employer-provided child care facilities (see Form 8882). Identify as “ECCFR.”
-
Recapture of federal mortgage subsidy. If you sold your home in 2006 and it was financed (in whole or in part) from the proceeds
of any
tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, see Form 8828. Identify as “FMSR.”
-
Section 72(m)(5) excess benefits tax (see Pub. 560). Identify as "Sec. 72(m)(5)."
-
Uncollected social security and Medicare or RRTA tax on tips or group-term life
insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as “UT.”
-
Golden parachute payments. If you received an excess parachute payment (EPP), you must pay a 20% tax
on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the
EPP shown in box 13.
Identify as “EPP.”
-
Tax on accumulation distribution of trusts (see Form 4970). Identify as “ADT.”
-
Excise tax on insider stock compensation from an expatriated corporation. You may owe a 15% excise tax on the value of nonstatutory
stock
options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation
or its expanded affiliated
group in which you were an officer, director, or more-than-10% owner. See Internal Revenue Code section 4985. Identify as
“ISC.”
-
Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements.
This income
should be shown in box 12 of Form W-2 with code Z, or in box 15b of Form 1099-MISC. See Internal Revenue Code section 409A(a)(1)(B)
to figure the tax
on this income. Identify as “NQDC.”
-
Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as “453(l)(3).”
-
Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as
“453A(c).”
Federal Income Tax Withheld
Add the amounts shown as federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 64. The
amount withheld should be
shown in box 2 of Form W-2 or W-2G, and in box 4 of Form 1099-R. Attach Forms W-2G and 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, social security benefits, or other income you received, include the amount withheld in the total on line 64.
This should be shown in box
4 of Form 1099 or box 6 of Form SSA-1099.
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.
If you got divorced in 2006 and you made joint estimated tax payments with your former spouse, enter your former spouse's
SSN in the space provided
on the front of
Form 1040. If you were divorced and remarried in 2006, enter your present spouse's SSN in the space provided on the front
of Form 1040. Also,
under the heading Payments to the left of line 65, enter your former spouse's SSN, followed by “DIV.”
If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach
a statement to the
front of Form 1040. On the statement, explain all the payments you and your spouse made in 2006 and the name(s) and SSN(s)
under which you made them.
Lines 66a and 66b— Earned Income Credit (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.
Special rules may apply for people who had to relocate because of Hurricane Katrina, Rita, or Wilma. For details, see Pub.
4492.
-
Follow the steps below.
-
Complete the worksheet that applies to you or let the IRS figure the credit for you.
-
If you have a qualifying child, complete and attach Schedule EIC.
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 49. You may also have to pay penalties.
1. If, in 2006:
-
2 children lived with you, is the amount on Form 1040, line 38, less than $36,348 ($38,348 if married filing
jointly)?
-
1 child lived with you, is the amount on Form 1040, line 38, less than $32,001 ($34,001 if married filing jointly)?
-
No children lived with you, is the amount on Form 1040, line 38, less than $12,120 ($14,120 if married filing
jointly)?
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 49)?
You cannot take the credit.
Enter “No” on the dotted line next to line 66a.
3. Is your filing status married filing separately?
You cannot take the credit.
Go to question 4.
4. Are you filing Form 2555 or 2555-EZ (relating to foreign earned income)?
You cannot take the credit.
5. Were you or your spouse a nonresident alien for any part of 2006?
See Nonresident aliens on page 49.
Go to Step 2.
Step 2. Investment Income
1. Add the amounts from
Form 1040:
|
Line 8a
|
|
|
|
|
Line 8b
|
+ |
|
|
|
Line 9a
|
+ |
|
|
|
Line 13*
|
+ |
|
|
|
|
|
|
|
Investment Income |
= |
|
|
*If line 13 is a loss, enter -0-.
|
|
|
|
2. Is your investment income more than $2,800?
Skip question 3; go to question 4.
3. Are you filing Form 4797 (relating to sales of business property)?
See Form 4797 filers on page 49.
You cannot take the credit.
4. Do any of the following apply for 2006?
You must use Worksheet 1 in Pub. 596 to see if you can take the credit.
Go to Step 3.
Continued from page 46
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 49)
|
or
|
Any age and permanently and totally disabled (see page 49)
|
|
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 on page 49.
|
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 49. |
|
1. Do you have at least one child who meets the conditions to be your qualifying child?
The child must have a valid social security number as defined on page 49 unless the child was born and died in 2006.
Go to question 2.
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?
You cannot take the credit.
Enter “No” on the dotted line next to line 66a.
Skip Step 4; go to Step 5 on page 48.
Step 4. Filers Without a Qualifying Child
1. Is the amount on Form 1040, line 38, less than $12,120 ($14,120 if married filing jointly)?
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?
You cannot take the credit.
Enter “No” on
the dotted line next to line 66a.
3. Can you, or your spouse if filing a joint return, be claimed as a dependent on someone else's 2006 tax return?
You cannot take the credit.
4. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2006?
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 49 before you answer.
Go to Step 5
on page 48.
You cannot take the credit.
Enter “No” on the dotted line next to line 66a.
Continued from page 47
1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more?
See Clergy or Church employees, whichever applies, on this page.
2. Figure earned income:
|
Form 1040, line 7
|
|
|
|
|
|
Subtract, if included on line 7, any:
|
|
|
|
|
•
|
Taxable scholarship or fellowship grant not reported on a Form W-2.
|
|
|
|
|
•
|
Amount received for work performed while an inmate in a penal institution (enter “PRI” and the amount subtracted on the
dotted line next to Form 1040,
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 on the dotted line next to Form 1040, line 7). This amount may be shown in box 11 of Form W-2.
If you
received such an amount but box 11 is blank, contact your employer for the amount received 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 1040, line
66b. 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 = |
|
|
|
|
|
|
|
3. Were you self-employed at any time in 2006, or are you filing Schedule SE because you were a member of the clergy or you
had church
employee income, or are you filing Schedule C or C-EZ as a statutory employee?
Skip question 4 and Step 6; go to Worksheet B on
page 51.
4. If you have:
-
2 or more qualifying children, is your earned income less than $36,348 ($38,348 if married filing jointly)?
-
No qualifying children, is your earned income less than $12,120 ($14,120 if married filing jointly)?
Go to Step 6.
You cannot take the credit.
Step 6. How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
See Credit figured by the IRS below.
Go to Worksheet A on page 50.
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.
Church employees.
Determine how much of the amount on Form 1040, line 7, was also reported on Schedule SE, line 5a. Subtract that amount
from the amount on Form
1040, line 7, and enter the result in the first space of Step 5, line 2. Be sure to answer “ Yes” to question 3 in Step 5.
Clergy.
The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and
Christian Science
practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported
on Form 1040, line 7:
-
Enter “Clergy” on the dotted line next to Form 1040, line 66a.
-
Determine how much of the amount on Form 1040, line 7, was also reported on Schedule SE, line 2.
-
Subtract that amount from the amount on Form 1040,
line 7. Enter the result in the first space of Step 5, line 2.
-
Be sure to answer “Yes” to question 3 in Step 5.
Combat pay, nontaxable.
If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income.
See Combat Zone
Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat
pay
should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received
nontaxable combat pay,
you can each make your own election.
Credit figured by the IRS.
To have the IRS figure your EIC:
-
Enter “EIC” on the dotted line next to Form 1040, line 66a.
-
Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040, line 66b. 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 49.
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 21 or Members of the military
below.
Form 4797 filers.
If the amount on Form 1040, line 13, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see
if you can take the EIC.
Otherwise, stop; you cannot take the EIC.
Form 8862, who must file.
You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math
or clerical error. But 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 1040, line 6c, or
(b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or separated parents that
begins on page 20.
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 do not serve more than 90 days.
Nonresident aliens.
If your filing status is married filing jointly, go to Step 2 on page 46. 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 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 20 applies.
-
Dependency exemption (line 6c).
-
Child tax credits (lines 53 and 68).
-
Head of household filing status (line 4).
-
Credit for child and dependent care expenses (line 48).
-
Exclusion for dependent care benefits (Form 2441, Part III).
-
Earned income credit (lines 66a and 66b).
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 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” on the dotted line next to line 66a. Otherwise, go to Step 3, question
1, on page 47.
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 16. 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.
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.
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 can
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.
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
|
*
|
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
|
**
|
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
|
|
Excess Social Security and Tier 1 RRTA Tax Withheld
If you, or your spouse if filing a joint return, had more than one employer for 2006 and total wages of more than $94,200,
too much social security
or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld
in excess of $5,840.40.
But if any one employer withheld more than $5,840.40, you cannot claim the excess on your return. The employer should adjust
the tax for you. If the
employer does not adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately
for you and your spouse.
You cannot claim a refund for excess tier 2 RRTA tax on Form 1040. Instead, use Form 843.
For more details, see Pub. 505.
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
19. 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 line 53 that begin on page
42.
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.
Amount Paid With Request for Extension To File
If you filed Form 4868 to get an automatic extension of time to file Form 1040, enter 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 69 the convenience fee you were charged. Also,
include any amounts paid
with Form 2350.
Check the box(es) on line 70 to report any credit from Form 2439, 4136, or 8885.
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. If you were a sole proprietor, farmer, or lessor of rental real estate, you may be able to estimate
your actual expenses. 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 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.
If line 73 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 your
return 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 64.
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 73 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 any questions about
it, contact the agency to
which you owe the debt.
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 73 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.
-
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 74a 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 74a and attach Form 8888 if you want to split the direct deposit of your refund among two or three accounts,
or
-
Complete lines 74b through 74d if you want your refund deposited to only one account.
Otherwise, we will send you a check.
Note.
If you do not want your refund directly deposited to your account, do not check the box on line 74a. Draw a line through the
boxes on lines 74b and
74d.
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 74a and attach Form 8888 or fill in lines 74b through 74d, 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.
If you want to split the direct deposit of your refund among two or three accounts, check the box on line 74a 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 74a, but
instead complete lines 74b through 74d.
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 below, 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 74b.
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.
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 below, 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.
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).
Applied to Your 2007 Estimated Tax
Enter on line 75 the amount, if any, of the overpayment on line 73 you want applied to your 2007 estimated tax. 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.
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 76 is under $1.
Include any estimated tax penalty from line 77 in the amount you enter on line 76.
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.
Make your 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 1040” 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: $ 1040.XX. Do not use dashes
or lines (for example, do not
enter “ $ 1040-” or
“ $ 1040xx/100”).
Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return
and payment. Although you do
not have to use Form 1040-V, doing so allows us to process your payment more accurately and efficiently.
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 1040 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 64.
If you cannot pay the full amount shown on line 76 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.
You may owe this penalty if:
-
Line 76 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.
For most people, the “tax shown on your return” is the amount on your 2006 Form 1040, line 63, minus the total of any amounts shown on lines
66a and 68 and Forms 8828, 4137, 4136, 5329 (Parts III through VIII only), and 8885. Also subtract from line 63 any tax on
an excess parachute payment
and any excise tax on insider stock compensation of an expatriated corporation. When figuring the amount on line 63, include
the amount on line 62
only if line 64 is more than zero or you would owe the penalty even if you did not include those taxes. But if you entered
an amount on Schedule H,
line 7, include the total of that amount plus the amount on Form 1040, line 62.
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 64, 65, and 67 on your 2006 return is at least 100% of the tax 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.
For most people, the “ tax shown on your 2005 return” is the amount on your 2005 Form 1040, line 63, minus the total of any amounts shown on
lines 66a and 68 and Forms 8828, 4137, 4136, 5329 (Parts III through VIII only), and 8885. Also subtract from line 63 any
tax on an excess parachute
payment and any excise tax on insider stock compensation of an expatriated corporation. When figuring the amount on line 63,
include the amount on
line 62 only if line 64 is more than zero or you would have owed the estimated tax penalty for 2005 even if you did not include
those taxes. But if
you entered an amount on your 2005 Schedule H, line 7, include the total of that amount plus the amount on your 2005 Form
1040, line 62.
If the Exception above does not apply and you choose to figure the penalty yourself, see Form 2210 (or 2210-F for farmers and fishermen)
to find out if you owe the penalty. If you do, you can use the form to figure the amount.
Enter the penalty on line 77. Add the penalty to any tax due and enter the total on line 76. If you are due a refund, subtract
the penalty from the
overpayment you show on line 73. 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, you can leave line 77 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 reduce 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 1040 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 have someone prepare your
return, you are still
responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power
of attorney attached that
specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint
return as a surviving
spouse, see Death of a Taxpayer on page 65.
If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, enter “By (your signature), parent for
minor child.”
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. If you answer 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 can 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.
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) or a math error correction made by IRS. AGI is the
amount shown on your 2005
Form 1040, line 38; Form 1040A, line 21; or Form 1040EZ, line 4. If you do not 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
certain forms, such
as Form 1098-C, 3115, 3468 (if attachments are required), 4136 (if certificate or statement required), 5713, 8283 (if a statement
is required for
Section A or if Section B is completed), 8332, 8858, 8885, 8864 (if certification or statement required), or Schedule D-1
(Form 1040) (if you elect
not to include your transactions on the electronic STCGL or LTCGL records).
For more details, visit
www.irs.gov/efile and click on “e-file for Individual Taxpayers.”
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 with
an electronic signature, you
must complete, sign, and file Form 8453 or Form 8453-OL, whichever applies.
Sign electronically and file a completely paperless return. If you use a paid preparer, ask to sign your return electronically!
Assemble any schedules and forms behind Form 1040 in order of the “Attachment Sequence No.” shown in the upper right corner of the schedule or
form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach
them last. Do not attach
correspondence or other items unless required to do so. Attach a copy of Forms W-2 and 2439 to the front of Form 1040. If
you received a Form W-2c (a
corrected Form W-2), attach a copy of your original Forms W-2 and any Forms W-2c. Also attach Forms W-2G and 1099-R to the
front of Form 1040 if tax
was withheld.
How To Avoid Common Mistakes
Mistakes can delay your refund or result in notices being sent to you.
-
Make sure you entered the correct name and social security number (SSN) for each dependent you claim 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 child tax credit, earned income credit (EIC), taxable social security benefits, total
income, itemized
deductions or standard deduction, deduction for exemptions, taxable income, total tax, federal income tax withheld, and refund
or amount you
owe.
-
Be sure you use the correct method to figure your tax. See the instructions for line 44 that begin on page 36.
-
Be sure to enter your SSN in the space provided on page 1 of Form 1040. If you are married filing a joint or separate return,
also enter
your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your
social security
card.
-
Make sure your name and address are correct on the peel-off label. If not, enter the correct information. If you did not get
a peel-off
label, enter your (and your spouse's) name in the same order as shown on your last return. Check that your name agrees with
your social security
card.
-
If you are taking the standard deduction and you checked any box on line 39a or 39b or you (or your spouse if filing jointly)
can be claimed
as a dependent on someone else's 2006 return, see page 35 to be sure you entered the correct amount on line 40.
-
If you received capital gain distributions but were not required to file Schedule D, make sure you checked the box on line
13.
-
If you are taking the EIC, be sure you used the correct column of the EIC Table for your filing status and the number of children
you
have.
-
Remember to sign and date Form 1040 and enter your occupation(s).
-
Attach your Form(s) W-2 and other required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your
Return on page 63.
-
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 76 on page 62 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.
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.
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 Form 1040 will show a tax refund or
a tax balance due of
less than $1,000. If your total estimated tax (including any household employment taxes and 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. For more details, see Pub.
505.
Do Both the Name and 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.
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.”
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 62 for details on how to pay any tax you owe.
You may be able to deduct this gift on your 2007 tax return.
How Long Should Records Be Kept?
Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099)
until the statute of
limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed, or 2 years from
the date the tax was paid,
whichever is later. You should keep some records longer. For example, keep property records (including those on your home)
as long as they are needed
to figure the basis of the original or replacement property. For more details, see Pub. 552.
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.
Need a Copy of Your Tax Return?
If you need a copy of your tax return, 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.
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 can select your question
by category or
keyword.
-
Tax trails. This is an interactive section which asks 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 tax
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, 1099, and 1098 for
2006, and any other
information about your 2006 income and expenses.
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.”
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.
You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated,
we will do it for
you if you want. We will send you a bill for any amount due.
If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount
in the bottom margin
of Form 1040, page 2. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on
line 76.
We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will
also charge you interest
on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements
of tax, and reportable
transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).
Late filing.
If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due
for each month or part of a
month your return is late, unless you have a reasonable explanation. If you do, attach it to your return. The penalty can
be as much as 25% of the tax
due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than
60 days late, the minimum
penalty will be $100 or the amount of any tax you owe, whichever is smaller.
Late payment of tax.
If you pay your taxes late, the penalty is usually 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. This penalty is
in addition to interest
charges on late payments.
Frivolous return.
In addition to any other penalties, the law imposes a penalty of $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.
Other.
Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements,
and fraud. Criminal
penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 17 for details on
some of these penalties.
2006
Tax Table
|
|
See the instructions for line 44 that begin on page 36 to see if you must use the Tax Table below to figure your tax.
|
|
Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income
on Form 1040, line 43, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for
married filing
jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $3,044.
This is the tax amount they
should include on Form 1040, line 44.
|
If line 43
(taxable
income) is—
|
And you are—
|
At
least
|
But
less
than
|
Single
|
Married filing jointly
*
|
Married filing sepa- rately
|
Head of a house- hold
|
|
|
Your tax is—
|
0
|
5
|
0
|
0
|
0
|
0
|
5
|
15
|
1
|
1
|
1
|
1
|
15
|
25
|
2
|
2
|
2
|
2
|
25
|
50
|
4
|
4
|
4
|
4
|
50
|
75
|
6
|
6
|
6
|
6
|
75
|
100
|
9
|
9
|
9
|
9
|
100
|
125
|
11
|
11
|
11
|
11
|
125
|
150
|
14
|
14
|
14
|
14
|
150
|
175
|
16
|
16
|
16
|
16
|
175
|
200
|
19
|
19
|
19
|
19
|
200
|
225
|
21
|
21
|
21
|
21
|
225
|
250
|
24
|
24
|
24
|
24
|
250
|
275
|
26
|
26
|
26
|
26
|
275
|
300
|
29
|
29
|
29
|
29
|
300
|
325
|
31
|
31
|
31
|
31
|
325
|
350
|
34
|
34
|
34
|
34
|
350
|
375
|
36
|
36
|
36
|
36
|
375
|
400
|
39
|
39
|
39
|
39
|
400
|
425
|
41
|
41
|
41
|
41
|
425
|
450
|
44
|
44
|
44
|
44
|
450
|
475
|
46
|
46
|
46
|
46
|
475
|
500
|
49
|
49
|
49
|
49
|
500
|
525
|
51
|
51
|
51
|
51
|
525
|
550
|
54
|
54
|
54
|
54
|
550
|
575
|
56
|
56
|
56
|
56
|
575
|
600
|
59
|
59
|
59
|
59
|
600
|
625
|
61
|
61
|
61
|
61
|
625
|
650
|
64
|
64
|
64
|
64
|
650
|
675
|
66
|
66
|
66
|
66
|
675
|
700
|
69
|
69
|
69
|
69
|
700
|
725
|
71
|
71
|
71
|
71
|
725
|
750
|
74
|
74
|
74
|
74
|
750
|
775
|
76
|
76
|
76
|
76
|
775
|
800
|
79
|
79
|
79
|
79
|
800
|
825
|
81
|
81
|
81
|
81
|
825
|
850
|
84
|
84
|
84
|
84
|
850
|
875
|
86
|
86
|
86
|
86
|
875
|
900
|
89
|
89
|
89
|
89
|
900
|
925
|
91
|
91
|
91
|
91
|
925
|
950
|
94
|
94
|
94
|
94
|
950
|
975
|
96
|
96
|
96
|
96
|
975
|
1,000
|
99
|
99
|
99
|
99
|
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 the Tax
Computation
Worksheet
on page
|
|
|
2006 Tax Computation Worksheet—Line 44
|
See the instructions for line 44 that begin on page 36 to see if you must use the worksheet below
to figure your tax. |
Note. If you are required to use this worksheet to figure the tax on an amount from another
form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule
J, Form 8615, or the Foreign
Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount
you are looking up.
Enter the result on the appropriate line of the form or worksheet that you are completing.
|
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Taxable income. If line 43 is—
|
(a) Enter the amount from line 43
|
(b) Multiplication amount
|
(c) Multiply
(a) by (b)
|
(d) Subtraction amount
|
Tax. Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
At least $100,000 but not over $154,800
|
$
|
× 28% (.28)
|
$
|
$ 5,668.50
|
$
|
Over $154,800 but not over $336,550
|
$
|
× 33% (.33)
|
$
|
$ 13,408.50
|
$
|
Over $336,550
|
$
|
× 35% (.35)
|
$
|
$ 20,139.50
|
$
|
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies
to you.
Taxable income. If line 43 is—
|
(a) Enter the amount from line 43
|
(b) Multiplication amount
|
(c) Multiply
(a) by (b)
|
(d) Subtraction amount
|
Tax. Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
At least $100,000 but not over $123,700
|
$
|
× 25% (.25)
|
$
|
$ 6,885.00
|
$
|
Over $123,700 but not over $188,450
|
$
|
× 28% (.28)
|
$
|
$ 10,596.00
|
$
|
Over $188,450 but not over $336,550
|
$
|
× 33% (.33)
|
$
|
$ 20,018.50
|
$
|
Over $336,550
|
$
|
× 35% (.35)
|
$
|
$ 26,749.50
|
$
|
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income. If line 43 is—
|
(a) Enter the amount from line 43
|
(b) Multiplication amount
|
(c) Multiply
(a) by (b)
|
(d) Subtraction amount
|
Tax. Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
At least $100,000 but not over $168,275
|
$
|
× 33% (.33)
|
$
|
$ 10,009.25
|
$
|
Over $168,275
|
$
|
× 35% (.35)
|
$
|
$ 13,374.75
|
$
|
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income. If line 43 is—
|
(a) Enter the amount from line 43
|
(b) Multiplication amount
|
(c) Multiply
(a) by (b)
|
(d) Subtraction amount
|
Tax. Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
At least $100,000 but not over $106,000
|
$
|
× 25% (.25)
|
$
|
$ 4,642.50
|
$
|
Over $106,000 but not over $171,650
|
$
|
× 28% (.28)
|
$
|
$ 7,822.50
|
$
|
Over $171,650 but not over $336,550
|
$
|
× 33% (.33)
|
$
|
$ 16,405.00
|
$
|
Over $336,550
|
$
|
× 35% (.35)
|
$
|
$ 23,136.00
|
$
|
Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that
when we ask you for
information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be
used. We must also tell
you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory
under the law.
This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to
ask you so we can
complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They
say that you must
file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section
6109 requires 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. But you do not have to check the
boxes for the
Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law.
We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right
amount of tax.
If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged
penalties and be
subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments
shown on the 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 questions about
the rules for filing
and giving information, please call or visit any Internal Revenue Service office.
We Welcome Comments on Forms
We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws
are very complex. For
some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks,
rental income, or other
investments, it is more difficult.
If you have suggestions for making these forms simpler, we would be happy to hear from you. You can 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 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 80.
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.
|
Order Blank for Forms and Publications
The most frequently ordered forms and publications are listed on the order blank below. You will receive two copies of each
form, one copy of the
instructions, and one copy of each publication you order. To help reduce waste, please order only the items you need to prepare
your return.
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
Circle the items you need on the order blank below. Use the blank spaces to order items not listed. If you need more space,
attach a separate sheet
of paper.
Print or type your name and address accurately in the space provided below to ensure delivery of your order. Enclose the order
blank in an envelope
and mail it to the IRS address shown on this page. You should receive your order within 10 days after receipt of your request.
Do not send your tax return to the address shown here. Instead, see the back cover.
Mail Your Order Blank To:
Internal Revenue Service
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
Major Categories of Federal Income and Outlays for Fiscal Year 2005
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 the 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
-
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.
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