Formulář 1040 Plán A Návod
Instrukce pro plán A (formulář 1040 nebo formulář 1040-SR), itemizované odpočty
Rev. 2023
Související formuláře
- Formulář 1040 Plán A - Itemizované odpočty
Department of the Treasury
Internal Revenue Service
2023 Instructions for Schedule A
Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your
federal income tax will be less if you take the larger of your itemized deductions or
your standard deduction.
Itemized
Deductions
If you itemize, you can deduct a part of your medical and dental expenses, and
amounts you paid for certain taxes, interest, contributions, and other expenses. You
can also deduct certain casualty and theft losses.
If you and your spouse paid expenses jointly and are filing separate returns for
2023, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz-
ed deductions.
Don't include on Schedule A items deducted elsewhere, such as on Form
1040, Form 1040-SR, or Schedule C, E, or F.
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CAUTION
Section references are to the Internal
Revenue Code unless otherwise noted.
trists, psychoanalysts (medical care on-
ly), and psychologists.
More information. Pub. 502 discusses
the types of expenses you can and can’t
deduct. It also explains when you can
deduct capital expenses and special care
Medical examinations, X-ray and
laboratory services, and insulin treat-
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Future developments. For the latest in-
formation about developments related to
Schedule A (Form 1040) and its instruc-
tions, such as legislation enacted after
they were published, go to IRS.gov/
ments your doctor ordered.
expenses for disabled persons.
Diagnostic tests, such as
full-body scan, pregnancy test, or blood
sugar test kit.
a
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Examples of Medical and
Dental Payments You Can
Include in Calculating Your
Total Medical Expenses
To the extent you weren't reimbursed in
calculating your total medical expenses,
you can include what you paid for:
Nursing help (including your share
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of the employment taxes paid). If you
paid someone to do both nursing and
housework, you can deduct only the cost
of the nursing help.
What’s New
Standard mileage rates. The standard
mileage rate allowed for operating ex-
penses for a car when you use it for
medical reasons is 22 cents a mile. The
rate for use of your vehicle to do volun-
teer work for certain charitable organiza-
tions remains at 14 cents a mile.
Hospital care (including meals and
lodging), clinic costs, and lab fees.
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Insurance premiums for medical
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Qualified long-term care services
(see Pub. 502).
and dental care, including premiums for
qualified long-term care insurance con-
tracts as defined in Pub. 502. But see
can deduct, later. Reduce the insurance
premiums by any self-employed health
insurance deduction you claimed on
Schedule 1 (Form 1040), line 17. You
can't include insurance premiums paid
by making a pre-tax reduction to your
employee compensation because these
amounts are already being excluded
from your income by not being included
in box 1 of your Form(s) W-2. If you are
a retired public safety officer, you can't
include any premiums you paid to the
extent they were paid for with a tax-free
distribution from your retirement plan.
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The supplemental part of Medicare
insurance (Medicare Part B).
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The premiums you pay for Medi-
care Part D insurance.
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Medical and Dental
Expenses
A program to stop smoking and for
prescription medicines to alleviate nico-
tine withdrawal.
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You can deduct only the part of your
medical and dental expenses that ex-
ceeds 7.5% of the amount of your adjus-
ted gross income on Form 1040 or
1040-SR, line 11.
A weight-loss program as treat-
ment for a specific disease (including
obesity) diagnosed by a doctor.
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Medical treatment at a center for
drug or alcohol addiction.
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Medical aids such as eyeglasses,
If you received a distribution
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contact lenses, hearing aids, braces,
crutches, wheelchairs, and guide dogs,
including the cost of maintaining them.
from a health savings account
or a medical savings account in
2023, see Pub. 969 to figure your deduc-
tion.
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CAUTION
Surgery to improve defective vi-
sion, such as laser eye surgery or radial
keratotomy.
Prescription medicines or insulin.
Acupuncturists, chiropractors, den-
tists, eye doctors, medical doctors, occu-
pational therapists, osteopathic doctors,
physical therapists, podiatrists, psychia-
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Deceased taxpayer. Certain medical
expenses paid out of a deceased taxpay-
er's estate can be claimed on the de-
ceased taxpayer's final return. See Pub.
502 for details.
Lodging expenses (but not meals)
while away from home to receive medi-
cal care provided by a physician in a
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Dec 13, 2023
Cat. No. 53061X
A-1
hospital or a medical care facility related
to a hospital, provided there was no sig-
nificant element of personal pleasure,
recreation, or vacation in the travel.
Don't deduct more than $50 a night for
each person who meets the requirements
in Pub. 502 under Lodging.
If you were age 65 or older but
not entitled to social security
benefits, you can include pre-
rents. See Child of divorced or separa-
ted parents in Pub. 502 for more infor-
mation.
TIP
miums you voluntarily paid for Medi-
care Part A coverage.
Any person you could have claim-
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ed as a dependent on your return except
that person received $4,700 or more of
gross income or filed a joint return.
Nursing care for a healthy baby.
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But you may be able to take a credit for
the amount you paid. See the Instruc-
tions for Form 2441.
Illegal operations or drugs.
Imported drugs not approved by
the U.S. Food and Drug Administration
(FDA). This includes foreign-made ver-
sions of U.S.-approved drugs manufac-
tured without FDA approval.
Nonprescription medicines, other
than insulin (including nicotine gum and
certain nicotine patches).
Travel your doctor told you to take
for rest or a change.
Ambulance service and other trav-
Any person you could have claim-
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el costs to get medical care. If you used
your own car, you can include what you
spent for gas and oil to go to and from
the place you received the care; or you
can include 22 cents a mile. Add parking
and tolls to the amount you claim under
either method.
ed as a dependent except that you, or
your spouse if filing jointly, can be
claimed as a dependent on someone
else's 2023 return.
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Example. You provided over half of
your parent's support but can't claim
your parent as a dependent because they
received wages of $4,700 in 2023. You
can include on line 1 any medical and
dental expenses you paid in 2023 for
your parent.
Cost of breast pumps and supplies
that assist lactation.
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Personal protective equipment
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(such as masks, hand sanitizer and sani-
tizing wipes), for the primary purpose of
preventing the spread of Coronavirus.
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Insurance premiums for certain non-
dependents. You may have a medical
or dental insurance policy that also cov-
ers an individual who isn't your depend-
ent (for example, a nondependent child
under age 27). You can't deduct any pre-
miums attributable to this individual, un-
less this individual is a person described
ses can you include, earlier. However, if
you had family coverage when you add-
ed this individual to your policy and
your premiums didn't increase, you can
enter on line 1 the full amount of your
medical and dental insurance premiums.
See Pub. 502 for more information.
Funeral, burial, or cremation costs.
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Limit on long-term care premiums
you can include. The amount you can
include for qualified long-term care in-
surance contracts (as defined in Pub.
502) depends on the age, at the end of
2023, of the person for whom the premi-
ums were paid. See the following chart
for details.
Line 1
Medical and Dental
Expenses
Enter the total of your medical and den-
tal expenses, after you reduce these ex-
penses by any payments received from
insurance or other sources. See Reim-
bursements, later.
IF the person was,
at the end of 2023,
age . . .
THEN the most
you can include
is . . .
If advance payments of the premium
tax credit were made, or you think you
may be eligible to claim a premium tax
credit, fill out Form 8962 before filling
out Schedule A, line 1. See Pub. 502 for
how to figure your medical and dental
expenses deduction.
40 or under
41–50
$ 480
$ 890
Reimbursements. If your insurance
company paid the provider directly for
part of your expenses, and you paid only
the amount that remained, include on
line 1 only the amount you paid. If you
received a reimbursement in 2023 for
medical or dental expenses you paid in
2023, reduce your 2023 expenses by this
amount. If you received a reimburse-
ment in 2023 for prior year medical or
dental expenses, don't reduce your 2023
expenses by this amount. However, if
you deducted the expenses in the earlier
year and the deduction reduced your tax,
you must include the reimbursement in
income on Schedule 1 (Form 1040),
line 8z. See Pub. 502 for details on how
to figure the amount to include.
51–60
$ 1,790
$ 4,770
$ 5,960
61–70
71 or older
Don't forget to include insur-
ance premiums you paid for
medical and dental care. How-
TIP
Examples of Medical and
Dental Payments You Can't
Include
ever, if you claimed the self-employed
health insurance deduction on Schedule
1 (Form 1040), line 17, reduce the pre-
miums by the amount on line 17.
The cost of diet food.
Cosmetic surgery unless it was
necessary to improve a deformity related
to a congenital abnormality, an injury
from an accident or trauma, or a disfig-
uring disease.
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Whose medical and dental expenses
can you include? You can include
medical and dental bills you paid in
2023 for anyone who was one of the fol-
lowing either when the services were
provided or when you paid for them.
Life insurance or income protec-
tion policies.
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The Medicare tax on your wages
Yourself and your spouse.
All dependents you claim on your
return.
Your child whom you don't claim
as a dependent because of the rules for
children of divorced or separated pa-
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Cafeteria plans. You can’t deduct
amounts that have already been exclu-
ded from your income, so don’t include
on line 1 insurance premiums paid by an
employer-sponsored health insurance
plan (cafeteria plan) unless the
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and tips or the Medicare tax paid as part
of the self-employment tax or household
employment taxes.
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A-2
premiums are included in box 1 of your
Form(s) W-2. Also, don't include any
other medical and dental expenses paid
by the plan unless the amount paid is in-
cluded in box 1 of your Form(s) W-2.
3. You must reduce your charitable
contribution amount by the amount of
the state or local tax credit you receive.
part of a prior year refund that you chose
to have credited to your 2023 state or lo-
cal income taxes.
Mandatory contributions you made
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If you meet these conditions, and to the
extent you apply the state or local tax
credit to this or a prior year's state or lo-
cal tax liability, you may include this
amount on line 5a, 5b, or 5c, whichever
is appropriate. To the extent you apply a
portion of the credit to offset your state
or local tax liability in a subsequent year
(as permitted by law), you may treat this
amount as state or local tax paid in the
year the credit is applied.
to the California, New Jersey, or New
York Nonoccupational Disability Bene-
fit Fund, Rhode Island Temporary Disa-
bility Benefit Fund, or Washington State
Supplemental Workmen's Compensation
Fund.
Taxes You Paid
Taxes You Can't Deduct
Mandatory contributions to the
Alaska, California, New Jersey, or Penn-
sylvania state unemployment fund.
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Federal income and most excise
taxes.
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Social security, Medicare, federal
unemployment (FUTA), and railroad re-
tirement (RRTA) taxes.
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Mandatory contributions to state
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family leave programs, such as the New
Jersey Family Leave Insurance (FLI)
program and the California Paid Family
Leave program.
For more information about this safe
harbor and examples, see Treas. Reg.
1.164-3(j).
Customs duties.
Federal estate and gift taxes. How-
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Don't reduce your deduction by any:
come in respect of a decedent.
U.S. territory taxes. Include taxes im-
posed by a U.S. territory with your state
and local taxes on lines 5a, 5b, and 5c.
However, don't include any U.S. territo-
ry taxes you paid that are allocable to
excluded income.
State or local income tax refund or
credit you expect to receive for 2023; or
Certain state and local taxes, in-
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cluding tax on gasoline, car inspection
fees, assessments for sidewalks or other
improvements to your property, tax you
paid for someone else, and license fees
(for example, marriage, driver's, and
pet).
Refund of, or credit for, prior year
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state and local income taxes you actually
received in 2023. Instead, see the in-
structions for Schedule 1 (Form 1040),
line 1.
You may want to take a credit
for U.S. territory tax instead of
a deduction. See the instruc-
TIP
Foreign personal or real property
taxes.
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State and Local General
Sales Taxes
If you elect to deduct state and local
general sales taxes instead of income
taxes, you must check the box on
line 5a. To figure your state and local
general sales tax deduction, you can use
either your actual expenses or the op-
tional sales tax tables.
tions for Schedule 3 (Form 1040), line 1,
for details.
Line 5
The deduction for state and local taxes is
generally limited to $10,000 ($5,000 if
married filing separately). State and lo-
cal taxes subject to this limit are the tax-
es that you include on lines 5a, 5b, and
5c.
Line 5a
You can elect to deduct state
and local general sales taxes
instead of state and local in-
come taxes. You can't deduct both.
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CAUTION
Safe harbor for certain charitable
contributions made in exchange for a
state or local tax credit. If you made a
charitable contribution in exchange for a
state or local tax credit and your charita-
ble contribution deduction must be re-
duced as a result of receiving or expect-
ing to receive the tax credit, you may
qualify for a safe harbor that allows you
to treat some or all of the disallowed
charitable contribution as a payment of
state and local taxes.
Actual Expenses
State and Local Income
Taxes
Generally, you can deduct the actual
state and local general sales taxes (in-
cluding compensating use taxes) you
paid in 2023 if the tax rate was the same
as the general sales tax rate.
If you don't elect to deduct general sales
taxes, include on line 5a the state and lo-
cal income taxes listed next.
State and local income taxes with-
held from your salary during 2023. Your
Form(s) W-2 will show these amounts.
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Food, clothing, and medical supplies.
Sales taxes on food, clothing, and medi-
cal supplies are deductible as a general
sales tax even if the tax rate was less
than the general sales tax rate.
Forms
W-2G,
1099-G,
1099-R,
1099-MISC, and 1099-NEC may also
show state and local income taxes with-
held; however, don't include on line 5a
any withheld taxes you deducted on oth-
er forms, such as Schedule C, E or F.
The safe harbor applies if you meet
the following conditions.
Motor vehicles. Sales taxes on motor
vehicles are deductible as a general sales
tax even if the tax rate was different than
the general sales tax rate. However, if
you paid sales tax on a motor vehicle at
a rate higher than the general sales tax,
you can deduct only the amount of the
1. You made a cash contribution to
an entity described in section 170(c).
State and local income taxes paid
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in 2023 for a prior year, such as taxes
paid with your 2022 state or local in-
come tax return. Don't include penalties
or interest.
2. In return for the cash contribu-
tion, you received a state or local tax
credit.
State and local estimated tax pay-
ments made during 2023, including any
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A-3
tax that you would have paid at the gen-
eral sales tax rate on that vehicle. In-
clude any state and local general sales
taxes paid for a leased motor vehicle.
If your filing status is married
filing separately, both you and
your spouse elect to deduct
2. Multiply the table amount of each
state by a fraction, the numerator of
which is the number of days you lived in
the state during 2023 and the denomina-
tor of which is the total number of days
in the year (365).
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CAUTION
sales taxes, and your spouse elects to
use the optional sales tax tables, you al-
so must use the tables to figure your
state and local general sales tax deduc-
tion.
Motor vehicles include cars, motor-
cycles, motor homes, recreational vehi-
cles, sport utility vehicles, trucks, vans,
and off-road vehicles.
3. If you also lived in a locality dur-
ing 2023 that imposed a local general
sales tax, complete a separate worksheet
for each state you lived in using the pro-
rated amount from step (2) for that state
on line 1 of its worksheet. Otherwise,
combine the prorated table amounts
from step (2) and enter the total on
line 1 of a single worksheet.
You must keep your actual re-
ceipts showing general sales
taxes paid to use this method.
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Instructions for the State and
Local General Sales Tax
Deduction Worksheet
CAUTION
Trade or business items. Don't include
sales taxes paid on items used in your
trade or business. Instead, go to the in-
structions for the form you are using to
report business income and expenses to
see if you can deduct these taxes.
Line 1. If you lived in the same state
for all of 2023, enter the applicable
amount, based on your 2023 income and
family size, from the 2023 Optional
State Sales Tax Table for your state.
Read down the “At least–But less than”
columns for your state and find the line
that includes your 2023 income. If mar-
ried filing separately, don't include your
spouse's income.
Example. You lived in State A from
January 1 through August 31, 2023 (243
days), and in State B from September 1
through December 31, 2023 (122 days).
The table amount for State A is $500.
The table amount for State B is $400.
You would figure your state general
sales tax as follows.
Refund of general sales taxes. If you
received a refund of state or local gener-
al sales taxes in 2023 for amounts paid
in 2023, reduce your actual 2023 state
and local general sales taxes by this
amount. If you received a refund of state
or local general sales taxes in 2023 for
prior year purchases, don't reduce your
2023 state and local general sales taxes
by this amount. However, if you deduc-
ted your actual state and local general
sales taxes in the earlier year and the de-
duction reduced your tax, you may have
to include the refund in income on
Schedule 1 (Form 1040), line 8z. See
Recoveries in Pub. 525 for details.
Note. The family size column refers to
the number of dependents listed on
page 1 of Form 1040 or Form 1040-SR
(and any continuation sheets) plus you
and, if you are filing a joint return, your
spouse. If you are married and not filing
a joint return, you can include your
spouse in family size only in certain cir-
cumstances, which are described in Pub.
501.
State A:
State B:
$500 x 243/365 = $333
$400 x 122/365 =
=
134
Total
$467
If none of the localities in which you
lived during 2023 imposed a local gen-
eral sales tax, enter $467 on line 1 of
your worksheet. Otherwise, complete a
separate worksheet for State A and State
B. Enter $333 on line 1 of the State A
worksheet and $134 on line 1 of the
State B worksheet.
Income. Your 2023 income is the
amount shown on your Form 1040 or
1040-SR, line 11, plus any nontaxable
items, such as the following.
Optional Sales Tax Tables
Instead of using your actual expenses,
you can use the 2023 Optional State
Sales Tax Table and the 2023 Optional
Local Sales Tax Tables at the end of
these instructions to figure your state
and local general sales tax deduction.
You may also be able to add the state
and local general sales taxes paid on cer-
tain specified items.
Line 2. If you checked the “No” box,
enter -0- on line 2, and go to line 3. If
you checked the “Yes” box and lived in
the same locality for all of 2023, enter
the applicable amount, based on your
2023 income and family size, from the
2023 Optional Local Sales Tax Tables
for your locality. Read down the “At
least–But less than” columns for your
locality and find the line that includes
your 2023 income. See the instructions
for line 1 of the worksheet to figure your
2023 income. The family size column
refers to the number of dependents listed
on page 1 of Form 1040 or Form
1040-SR (and any continuation sheets)
plus you and, if you are filing a joint re-
turn, your spouse. If you are married and
not filing a joint return, you can include
Tax-exempt interest.
Veterans' benefits.
Nontaxable combat pay.
Workers' compensation.
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Nontaxable part of social security
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and railroad retirement benefits.
Nontaxable part of IRA, pension,
or annuity distributions. Don't include
rollovers.
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To figure your state and local general
sales tax deduction using the tables,
complete the State and Local General
Sales Tax Deduction Worksheet or use
the Sales Tax Deduction Calculator at
Public assistance payments.
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What if you lived in more than one
state? If you lived in more than one
state during 2023, use the following
steps to figure the amount to put on
line 1 of the worksheet.
1. Look up the table amount for
each state using the rules stated earlier.
(If there is no table for a state, the table
amount for that state is considered to be
zero.)
A-4
State and Local General Sales Tax Deduction
Worksheet—Line 5a
Keep for Your Records
Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction
TIP
Before you begin: See the instructions for line 1 of the worksheet if you:
Lived in more than one state during 2023, or
Had any nontaxable income in 2023.
1. Enter your state general sales taxes from the 2023 Optional State Sales Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
Next. If, for all of 2023, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland,
Massachusetts, Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go
to line 2.
2. Did you live in Alabama, Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Kansas, Louisiana, Mississippi, Missouri, New
York, North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2023?
No. Enter -0-.
. . . . . . . . . . . . . . 2.
Yes. Enter your base local general sales taxes from the 2023 Optional Local
Sales Tax Tables.
3. Did your locality impose a local general sales tax in 2023? Residents of California and Nevada, see the
instructions for line 3 of the worksheet.
No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7.
Yes. Enter your local general sales tax rate, but omit the percentage sign. For example, if your local
general sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in
more than one locality in the same state during 2023, see the instructions for line 3 of the
.
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Did you enter -0- on line 2?
No. Skip lines 4 and 5 and go to line 6.
Yes. Enter your state general sales tax rate (shown in the table heading for your state), but omit the
percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . .
.
.
4.
5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . .
5.
6. Did you enter -0- on line 2?
No. Multiply line 2 by line 3.
. . . . . . . . . . . . . . . . . . . . 6.
Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state
during 2023, see the instructions for line 6 of the worksheet.
7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general
sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5a. Be sure to check the box on
that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
A-5
your spouse in family size only in cer-
tain circumstances, which are described
in Pub. 501.
2023, figure the rate to enter on line 3 as
follows. Multiply each tax rate for the
period it was in effect by a fraction. The
numerator of the fraction is the number
of days the rate was in effect during
2023 and the denominator is the total
number of days in the year (365). Enter
the total of the prorated tax rates on
line 3.
Line 6. If you lived in more than one
locality in the same state during 2023,
you should have completed line 1 only
on the first worksheet for that state and
separate worksheets for lines 2 through
6 for any other locality within that state
in which you lived during 2023. If you
checked the “Yes” box on line 6 of any
of those worksheets, multiply line 5 of
that worksheet by the amount that you
entered on line 1 for that state on the
first worksheet.
What if you lived in more than one
locality? If you lived in more than one
locality during 2023, look up the table
amount for each locality using the rules
stated earlier. If there is no table for your
locality, the table amount is considered
to be zero. Multiply the table amount for
each locality you lived in by a fraction.
The numerator of the fraction is the
number of days you lived in the locality
during 2023 and the denominator is the
total number of days in the year (365). If
you lived in more than one locality in
the same state and the local general sales
tax rate was the same for each locality,
enter the total of the prorated table
amounts for each locality in that state on
line 2. Otherwise, complete a separate
worksheet for lines 2 through 6 for each
locality and enter each prorated table
amount on line 2 of the applicable work-
sheet.
Example. Locality 1 imposed a 1%
local general sales tax from January 1
through September 30, 2023 (273 days).
The rate increased to 1.75% for the peri-
od from October 1 through December
31, 2023 (92 days). You would enter
“1.189” on line 3, figured as follows.
Line 7. Enter on line 7 any state and lo-
cal general sales taxes paid on the fol-
lowing specified items. If you are com-
pleting more than one worksheet,
include the total for line 7 on only one
of the worksheets.
January 1 –
September 30:
October 1 –
December 31:
Total
1.00 x 273/365 = 0.748
1. A motor vehicle (including a car,
motorcycle, motor home, recreational
vehicle, sport utility vehicle, truck, van,
and off-road vehicle). Also include any
state and local general sales taxes paid
for a leased motor vehicle. If the state
sales tax rate on these items is higher
than the general sales tax rate, only in-
clude the amount of tax you would have
paid at the general sales tax rate.
0.441
1.189
1.75 x 92/365 =
=
What if you lived in more than one
locality in the same state during 2023?
Complete a separate worksheet for lines
2 through 6 for each locality in your
state if you lived in more than one local-
ity in the same state during 2023 and
each locality didn't have the same local
general sales tax rate.
Example. You lived in Locality 1
from January 1 through August 31, 2023
(243 days), and in Locality 2 from Sep-
tember 1 through December 31, 2023
(122 days). The table amount for Locali-
ty 1 is $100. The table amount for Lo-
cality 2 is $150. You would figure the
amount to enter on line 2 as follows.
Note that this amount may not equal
your local sales tax deduction, which is
figured on line 6 of the worksheet.
2. An aircraft or boat, but only if the
tax rate was the same as the general
sales tax rate.
3. A home (including a mobile
home or prefabricated home) or substan-
tial addition to or major renovation of a
home, but only if the tax rate was the
same as the general sales tax rate and
any of the following applies.
To figure the amount to enter on
line 3 of the worksheet for each locality
in which you lived (except a locality for
which you used the 2023 Optional Local
Sales Tax Tables to figure your local
general sales tax deduction), multiply
the local general sales tax rate by a frac-
tion. The numerator of the fraction is the
number of days you lived in the locality
during 2023 and the denominator is the
total number of days in the year (365).
Locality 1:
Locality 2:
$100 x 243/365 = $ 67
a. Your state or locality imposes a
general sales tax directly on the sale of a
home or on the cost of a substantial ad-
dition or major renovation.
$150 x 122/365 =
=
50
Total
$117
b. You purchased the materials to
build a home or substantial addition or
to perform a major renovation and paid
the sales tax directly.
Line 3. If you lived in California, check
the “No” box if your combined state and
local general sales tax rate is 7.2500%.
Otherwise, check the “Yes” box and in-
clude on line 3 only the part of the com-
bined rate that is more than 7.2500%.
Example. You lived in Locality 1
from January 1 through August 31, 2023
(243 days), and in Locality 2 from Sep-
tember 1 through December 31, 2023
(122 days). The local general sales tax
rate for Locality 1 is 1%. The rate for
Locality 2 is 1.75%. You would enter
“0.666” on line 3 for the Locality 1
worksheet and “0.585” for the Locality
2 worksheet, figured as follows.
c. Under your state law, your con-
tractor is considered your agent in the
construction of the home or substantial
addition or the performance of a major
renovation. The contract must state that
the contractor is authorized to act in
your name and must follow your direc-
tions on construction decisions. In this
case, you will be considered to have pur-
chased any items subject to a sales tax
and to have paid the sales tax directly.
If you lived in Nevada, check the
“No” box if your combined state and lo-
cal general sales tax rate is 6.8500%.
Otherwise, check the “Yes” box and in-
clude on line 3 only the part of the com-
bined rate that is more than 6.8500%.
Locality 1:
Locality 2:
1.00 x 243/365 = 0.666
1.75 x 122/365 = 0.585
What if your local general sales tax
rate changed during 2023? If you
checked the “Yes” box and your local
general sales tax rate changed during
A-6
Don't include sales taxes paid on
items used in your trade or business. If
you received a refund of state or local
general sales taxes in 2023, see Refund
of general sales taxes, earlier.
statement and in box 6 of any Form
1099-S you received. This amount is
considered a refund of real estate taxes.
estate taxes you paid at closing should
be shown on your settlement statement.
payer becomes liable for the property
tax imposed.
Line 6
Other Taxes
Enter only one total on line 6, but list the
type and amount of each tax included.
Include on this line income taxes you
paid to a foreign country and generation
skipping tax (GST) imposed on certain
income distributions.
Line 5b
State and Local Real Estate
Taxes
You must look at your real es-
tate tax bill to decide if any
nondeductible itemized charg-
es, such as those listed earlier, are inclu-
ded in the bill. If your taxing authority
(or lender) doesn't furnish you a copy of
your real estate tax bill, ask for it.
!
CAUTION
If you are a homeowner who
received assistance under a
State Housing Finance Agency
TIP
You may want to take a credit
for the foreign tax instead of a
deduction. See the instructions
for Schedule 3 (Form 1040), line 1, for
details.
TIP
Hardest Hit Fund program or an Emer-
gency Homeowners' Loan program, see
Pub. 530 for the amount you can include
on line 5b.
Prepayment of next year's property
taxes. Only taxes paid in 2023 and as-
sessed prior to 2024 can be deducted for
2023. State or local law determines
whether and when a property tax is as-
sessed, which is generally when the tax-
payer becomes liable for the property
tax imposed.
Enter on line 5b the state and local
taxes you paid on real estate you own
that wasn't used for business, but only if
the taxes are assessed uniformly at a like
rate on all real property throughout the
community, and the proceeds are used
for general community or governmental
purposes. Pub. 530 explains the deduc-
tions homeowners can take.
Don't include taxes you paid to a U.S.
territory on this line; instead, include
U.S. territory taxes on the appropriate
state and local tax line.
Refunds and rebates. If you received a
refund or rebate in 2023 of real estate
taxes you paid in 2023, reduce your de-
duction by the amount of the refund or
rebate. If you received a refund or rebate
in 2023 of real estate taxes you paid in
an earlier year, don't reduce your deduc-
tion by this amount. Instead, you must
include the refund or rebate in income
on Schedule 1 (Form 1040), line 8z, if
you deducted the real estate taxes in the
earlier year and the deduction reduced
your tax. See Recoveries in Pub. 525 for
details on how to figure the amount to
include in income.
Don't include federal estate tax on in-
come in respect of a decedent on this
line; instead, include it on line 16.
Don't include the following amounts
on line 5b.
Interest You Paid
Foreign taxes you paid on real es-
•
The rules for deducting interest vary, de-
pending on whether the loan proceeds
are used for business, personal, or in-
vestment activities. See Pub. 535 for
more information about deducting busi-
ness interest expenses. See Pub. 550 for
more information about deducting in-
vestment interest expenses. You can't
deduct personal interest. However, you
can deduct qualified home mortgage in-
terest (on your Schedule A) and interest
on certain student loans (on Schedule 1
(Form 1040), line 21), as explained in
Pub. 936 and Pub. 970.
tate.
Itemized charges for services to
•
specific property or persons (for exam-
ple, a $20 monthly charge per house for
trash collection, a $5 charge for every
1,000 gallons of water consumed, or a
flat charge for mowing a lawn that had
grown higher than permitted under a lo-
cal ordinance).
Line 5c
State and Local Personal
Property Taxes
Enter on line 5c the state and local per-
sonal property taxes you paid, but only
if the taxes were based on value alone
and were imposed on a yearly basis.
Charges for improvements that
•
tend to increase the value of your prop-
erty (for example, an assessment to
build a new sidewalk). The cost of a
property improvement is added to the
basis of the property. However, a charge
is deductible if it is used only to main-
tain an existing public facility in service
(for example, a charge to repair an exist-
ing sidewalk, and any interest included
in that charge).
If you use the proceeds of a loan for
more than one purpose (for example,
personal and business), you must allo-
cate the interest on the loan to each use.
Example. You paid a yearly fee for
the registration of your car. Part of the
fee was based on the car's value and part
was based on its weight. You can deduct
only the part of the fee that was based
on the car's value.
You allocate interest on a loan in the
same way as the loan is allocated. You
do this by tracing disbursements of the
debt proceeds to specific uses. For more
information on allocating interest, see
Pub. 535.
If your mortgage payments include
your real estate taxes, you can include
only the amount the mortgage company
actually paid to the taxing authority in
2023.
Prepayment of next year's property
taxes. Only taxes paid in 2023 and as-
sessed prior to 2024 can be deducted for
2023. State or local law determines
whether and when a property tax is as-
sessed, which is generally when the tax-
In general, if you paid interest in
2023 that applies to any period after
2023, you can deduct only amounts that
apply for 2023.
If you sold your home in 2023, any
real estate tax charged to the buyer
should be shown on your settlement
A-7
Use Schedule A to deduct qualified
home mortgage interest and investment
interest.
are used to buy, build, or substantially
improve the home securing the loan
("qualifying debt"). Make sure to check
the box on line 8 if you had one or more
home mortgages in 2023 with an out-
standing balance and you didn't use all
of the loan proceeds to buy, build, or
substantially improve the home. The on-
ly exception to this limit is for loans tak-
en out on or before October 13, 1987;
the loan proceeds for these loans are
treated as having been used to buy,
build, or substantially improve the
home. See Pub. 936 for more informa-
tion about loans taken out on or before
October 13, 1987.
($375,000 if you are married filing sepa-
rately).
Limit when loans exceed the fair
market value of the home. If the total
amount of all mortgages is more than
the fair market value of the home, see
Pub. 936 to figure your deduction.
Line 8
Home Mortgage Interest
If you are a homeowner who
Line 8a
received assistance under a
State Housing Finance Agency
TIP
Enter on line 8a mortgage interest and
points reported to you on Form 1098 un-
less one or more of the limits on home
mortgage interest apply to you. For
more information about these limits, see
Limits on home mortgage interest, earli-
er.
Hardest Hit Fund program or an Emer-
gency Homeowners' Loan program, see
Pub. 530 for the amount you can deduct
on line 8a or 8b.
A home mortgage is any loan that is
secured by your main home or second
home, regardless of how the loan is la-
beled. It includes first and second mort-
gages, home equity loans, and refi-
nanced mortgages.
See Pub. 936 to figure your deduction
if you must check the box on line 8.
Home mortgage interest limited. If
your home mortgage interest deduction
is limited, see Pub. 936 to figure the
amount of mortgage interest and points
reported to you on Form 1098 that are
deductible. Only enter on line 8a the de-
ductible mortgage interest and points
that were reported to you on Form 1098.
Limit on loans taken out on or be-
fore December 15, 2017. For qualify-
ing debt taken out on or before Decem-
ber 15, 2017, you can only deduct home
mortgage interest on up to $1,000,000
($500,000 if you are married filing sepa-
rately) of that debt. The only exception
is for loans taken out on or before Octo-
ber 13, 1987; see Pub. 936 for more in-
formation about loans taken out on or
before October 13, 1987.
A home can be a house, condomini-
um, cooperative, mobile home, boat, or
similar property. It must provide basic
living accommodations including sleep-
ing space, toilet, and cooking facilities.
Refund of overpaid interest. If your
Form 1098 shows any refund of over-
paid interest, don't reduce your deduc-
tion by the refund. Instead, see the in-
structions for Schedule 1 (Form 1040),
line 8z.
Check the box on line 8 if you had
one or more home mortgages in 2023
with an outstanding balance and you
didn't use all of your home mortgage
proceeds from those loans to buy, build,
or substantially improve your home. In-
terest paid on home mortgage proceeds
used for other purposes isn’t deductible
on lines 8a or 8b.
See Pub. 936 to figure your deduction
if you have loans taken out on or before
December 15, 2017, that exceed
$1,000,000 ($500,000 if you are married
filing separately).
More than one borrower. If you and
at least one other person (other than
your spouse if you file a joint return)
were liable for and paid interest on a
mortgage that was your home, you can
only deduct your share of the interest.
Limit on loans taken out after De-
cember 15, 2017. For qualifying debt
taken out after December 15, 2017, you
can only deduct home mortgage interest
on up to $750,000 ($375,000 if you are
married filing separately) of that debt. If
you also have qualifying debt subject to
the $1,000,000 limitation discussed un-
fore December 15, 2017, earlier, the
$750,000 limit for debt taken out after
December 15, 2017, is reduced by the
amount of your qualifying debt subject
to the $1,000,000 limit. An exception
exists for certain loans taken out after
December 15, 2017, but before April 1,
2018. If the exception applies, your loan
may be treated in the same manner as a
loan taken out on or before December
15, 2017; see Pub. 936 for more infor-
mation about this exception.
est, later, for more information about
what interest you can include on lines 8a
and 8b.
Shared interest reported on your
Form 1098. If the shared interest was
reported on the Form 1098 you received,
deduct only your share of the interest on
line 8a. Let each of the other borrowers
know what their share is.
If you used any home mortgage
proceeds for a business or in-
vestment purpose, interest you
TIP
paid that is allocable to those proceeds
may still be deductible as a business or
investment expense elsewhere on your
return.
Shared interest reported on someone
else's Form 1098. If the shared interest
was reported on the other person's Form
1098, report your share of the interest on
Limits on home mortgage interest.
Your deduction for home mortgage in-
terest is subject to a number of limits. If
one or more of the following limits ap-
plies, see Pub. 936 to figure your deduc-
tion.
Form 1098 doesn’t show all interest
paid. If you paid more interest to the re-
cipient than is shown on Form 1098, in-
clude the larger deductible amount on
line 8a and explain the difference. If you
are filing a paper return, explain the dif-
ference by attaching a statement to your
paper return and printing “See attached”
to the right of line 8a.
Limit for loan proceeds not used to
buy, build, or substantially improve
your home. You can only deduct home
mortgage interest to the extent that the
loan proceeds from your home mortgage
See Pub. 936 to figure your deduction
if you have loans taken out after October
13, 1987, that exceed $750,000
A-8
If you are claiming the mort-
gage interest credit (for holders
of qualified mortgage credit
Alaska Permanent Fund divi-
dends, including those reported
on Form 8814, aren't invest-
Line 8c
Points Not Reported on
Form 1098
Points are shown on your settlement
statement. Points you paid only to bor-
row money are generally deductible
over the life of the loan. See Pub. 936 to
figure the amount you can deduct.
Points paid for other purposes, such as
for a lender's services, aren't deductible.
!
!
CAUTION
CAUTION
certificates issued by state or local gov-
ernmental units or agencies), subtract
the amount shown on Form 8396, line 3,
from the total deductible interest you
paid on your home mortgage. Enter the
result on line 8a.
ment income.
For more details, see Pub. 550.
Gifts to Charity
You can deduct contributions or gifts
you gave to organizations that are reli-
gious, charitable, educational, scientific,
or literary in purpose. You can also de-
duct what you gave to organizations that
work to prevent cruelty to children or
animals. Certain whaling captains may
be able to deduct expenses paid in 2023
for Native Alaskan subsistence bowhead
whale hunting activities. See Pub. 526
for details.
Line 8b
If you paid home mortgage interest to a
recipient who didn’t provide you a Form
1098, report your deductible mortgage
interest on line 8b. Your deductible
mortgage interest may be less than what
you paid if one or more of the limits on
home mortgage interest apply to you.
For more information about these limits,
earlier.
Refinancing. Generally, you must de-
duct points you paid to refinance a mort-
gage over the life of the loan. This is
true even if the new mortgage is secured
by your main home.
If you used part of the proceeds to
improve your main home, you may be
able to deduct the part of the points rela-
ted to the improvement in the year paid.
See Pub. 936 for details.
To verify an organization's charitable
status, you can:
Seller financed mortgage. If you paid
home mortgage interest to the person
from whom you bought the home and
that person didn’t provide you a Form
1098, write that person's name, identify-
ing number, and address on the dotted
lines next to line 8b. If the recipient of
your home mortgage payment(s) is an
individual, the identifying number is
their social security number (SSN). Oth-
erwise, it is the employer identification
number (EIN). You must also let the re-
cipient know your SSN.
If you paid off a mortgage ear-
Check with the organization to
•
ly, deduct any remaining points
in the year you paid off the
TIP
which you made the donation. The or-
ganization should be able to provide you
with verification of its charitable status.
mortgage. However, if you refinanced
your mortgage with the same lender, see
Mortgage ending early in Pub. 936 for
an exception.
Use our online search tool at
•
IRS.gov/TEOS to see if an organization
is eligible to receive tax-deductible con-
tributions (Publication 78 data).
Line 8d
Examples of Qualified
Reserved for future use
Charitable Organizations
The following list gives some examples
of qualified organizations. See Pub. 526
for more examples.
Line 9
Investment Interest
Investment interest is interest paid on
money you borrowed that is allocable to
property held for investment. It doesn't
include any interest allocable to passive
activities or to securities that generate
tax-exempt income.
If you don't show the required
information about the recipient
or let the recipient know your
!
CAUTION
Churches, mosques, synagogues,
temples, and other religious organiza-
tions.
•
SSN, you may have to pay a $50 penalty.
Interest reported on someone else’s
Form 1098. If you and at least one oth-
er person (other than your spouse if fil-
ing jointly) were liable for and paid in-
terest on the mortgage, and the home
mortgage interest paid was reported on
the other person’s Form 1098, identify
the name and address of the person or
persons who received a Form 1098 re-
porting the interest you paid. If you are
filing a paper return, identify the person
by attaching a statement to your paper
return and printing “See attached” to the
right of line 8b.
Scouts BSA, Boys and Girls Clubs
•
of America, CARE, Girl Scouts, Good-
will Industries, Red Cross, Salvation Ar-
my, and United Way.
Fraternal orders, if the gifts will be
used for the purposes listed under Gifts
to Charity, earlier.
•
Complete and attach Form 4952 to
figure your deduction.
Exception. You don't have to file Form
4952 if all three of the following apply.
Veterans' and certain cultural
•
groups.
1. Your investment interest expense
is less than your investment income
from interest and ordinary dividends mi-
nus any qualified dividends.
Nonprofit hospitals and medical
research organizations.
•
Most nonprofit educational organi-
•
zations, such as colleges, but only if
your contribution isn't a substitute for
tuition or other enrollment fees.
Federal, state, and local govern-
ments if the gifts are solely for public
purposes.
2. You have no other deductible in-
vestment expenses.
•
3. You have no disallowed invest-
ment interest expense from 2022.
A-9
To be contemporaneous, you must
get the written acknowledgment from
the charitable organization by the date
you file your return or the due date (in-
cluding extensions) for filing your re-
turn, whichever is earlier. Don't attach
the contemporaneous written acknowl-
edgment to your return. Instead, keep it
for your records.
Value of blood given to a blood
The transfer of a future interest in
tangible personal property. Generally, no
deduction is allowed until the entire in-
terest has been transferred.
•
Amounts You Can Deduct
bank.
Contributions can be in cash, property,
or out-of-pocket expenses you paid to do
volunteer work for the kinds of organi-
zations described earlier. If you drove to
and from the volunteer work, you can
take the actual cost of gas and oil or 14
cents a mile. Add parking and tolls to
the amount you claim under either meth-
od. But don't deduct any amounts that
were repaid to you.
•
Gifts to individuals and groups that
are operated for personal profit.
•
Gifts to foreign organizations.
•
However, you may be able to deduct
gifts to certain U.S. organizations that
transfer funds to foreign charities and
certain Canadian, Israeli, and Mexican
charities. See Pub. 526 for details.
Limit on the amount you can deduct.
See Pub. 526 to figure the amount of
your deduction if any of the following
applies.
Gifts from which you benefit. If you
made a gift and received a benefit in re-
turn, such as food, entertainment, or
merchandise, you can generally only de-
duct the amount that is more than the
value of the benefit. But this rule doesn't
apply to certain membership benefits
provided in return for an annual pay-
ment of $75 or less or to certain items or
benefits of token value. For details, see
Pub. 526.
1. Your cash contributions or contri-
butions of ordinary income property are
more than 30% of the amount on Form
1040 or 1040-SR, line 11.
Gifts to organizations engaged in
•
certain political activities that are of di-
rect financial interest to your trade or
business. See section 170(f)(9).
Gifts to groups whose purpose is
to lobby for changes in the laws.
Gifts to civic leagues, social and
sports clubs, labor unions, and chambers
of commerce.
2. Your gifts of capital gain property
are more than 20% of the amount on
Form 1040 or 1040-SR, line 11.
•
•
3. You gave gifts of property that in-
creased in value or gave gifts of the use
of property.
Value of benefits received in con-
Example. You paid $70 to a charita-
ble organization to attend a fund-raising
dinner and the value of the dinner was
$40. You can deduct only $30.
•
nection with a contribution to a charita-
ble organization. See Pub. 526 for ex-
ceptions.
Cost of tuition. However, you may
be able to take an education credit (see
Form 8863).
Amounts You Can't Deduct
Certain contributions to charitable
•
organizations, to the extent that you re-
ceive a state or local tax credit in return
for your contribution. See Pub. 526 for
more details and exceptions.
•
Gifts of $250 or more. You can deduct
a gift of $250 or more only if you have a
contemporaneous written acknowledg-
ment from the charitable organization
showing the information in (1) and (2)
next.
Line 11
Gifts by Cash or Check
TIP
1. The amount of any money con-
tributed and a description (but not value)
of any property donated.
cash contribution is disallowed because
you received or expected to receive a
credit.
Enter on line 11 the total value of gifts
you made in cash or by check (including
out-of-pocket expenses), unless a limit
on deducting gifts applies to you. For
more information about the limits on de-
ducting gifts, see Limit on the amount
you can deduct, earlier. If your deduc-
tion is limited, you may have a carry-
over to next year. See Pub. 526 for more
information.
2. Whether the organization did or
didn’t give you any goods or services in
return for your contribution. If you did
receive any goods or services, a descrip-
tion and estimate of the value must be
included. If you received only intangible
religious benefits (such as admission to
a religious ceremony), the organization
must state this, but it doesn't have to de-
scribe or value the benefit.
An amount paid to or for the bene-
•
fit of a college or university in exchange
for the right to purchase tickets to an
athletic event in the college or universi-
ty's stadium.
Travel expenses (including meals
•
and lodging) while away from home
performing donated services, unless
there was no significant element of per-
sonal pleasure, recreation, or vacation in
the travel.
Deduction for gifts by cash or check
limited. If your deduction for the gifts
you made in cash or by check is limited,
see Pub. 526 to figure the amount you
can deduct. Only enter on line 11 the de-
ductible value of gifts you made in cash
or by check.
In figuring whether a gift is $250 or
more, don't combine separate donations.
For example, if you gave your church
$25 each week for a total of $1,300,
treat each $25 payment as a separate
gift. If you made donations through pay-
roll deductions, treat each deduction
from each paycheck as a separate gift.
See Pub. 526 if you made a separate gift
of $250 or more through payroll deduc-
tion.
Political contributions.
Dues, fees, or bills paid to country
clubs, lodges, fraternal orders, or similar
groups.
•
•
Recordkeeping. For any contribution
made in cash, regardless of the amount,
you must maintain as a record of the
contribution a bank record (such as a
canceled check or credit card statement)
or a written record from the charity. The
written record must include the name of
the charity, date, and amount of the
Cost of raffle, bingo, or lottery
•
tickets. But you may be able to deduct
later, for more information on gambling
losses.
Value of your time or services.
•
A-10
contribution. If you made contributions
through payroll deduction, see Pub. 526
for information on the records you must
keep. Don't attach the record to your tax
return. Instead, keep it with your other
tax records.
$500 for a contribution of a motor vehi-
cle, boat, or airplane, you must also at-
tach a statement from the charitable or-
ganization to your paper return. The or-
ganization may use Form 1098-C to pro-
vide the required information. If your to-
tal deduction is over $5,000 ($500 for
certain contributions of clothing and
household items (discussed next)), you
may also have to get appraisals of the
values of the donated property. See
Form 8283 and its instructions for de-
tails.
If your total deduction for gifts
of property is over $500, you
gave less than your entire inter-
!
CAUTION
est in the property, or you made a quali-
fied conservation contribution, your re-
cords should contain additional infor-
mation. See Pub. 526 for details.
For contributions of $250 or more,
you must also have a contemporaneous
written acknowledgment from the chari-
table organization. See Gifts of $250 or
will still need to keep a record of when
you made the cash contribution if the
contemporaneous written acknowledg-
ment doesn't include that information.
Line 13
Carryover From Prior Year
You may have contributions that you
couldn't deduct in an earlier year be-
cause they exceeded the limits on the
amount you could deduct. In most cases,
you have 5 years to use contributions
that were limited in an earlier year. Gen-
erally, the same limits apply this year to
your carryover amounts as applied to
those amounts in the earlier year. How-
ever, carryover amounts from contribu-
tions made in 2020 or 2021 are subject
to a 60% limitation if you deduct those
amounts in 2023. After applying those
limits, enter the amount of your carry-
over that you are allowed to deduct this
year. See Pub. 526 for details.
Contributions of clothing and house-
hold items. A deduction for these con-
tributions will be allowed only if the
items are in good used condition or bet-
ter. However, this rule doesn't apply to a
contribution of any single item for
which a deduction of more than $500 is
claimed and for which you include a
qualified appraisal and Form 8283 with
your tax return.
Line 12
Other Than by Cash or
Check
Enter on line 12 the total value of your
contributions of property other than by
cash or check, unless a limit on deduct-
ing gifts applies to you. For more infor-
mation about the limits on deducting
gifts, see Limit on the amount you can
deduct, earlier. If your deduction is limi-
ted, you may have a carryover to next
year. See Pub. 526 for more information.
Recordkeeping. If you gave property,
you should keep a receipt or written
statement from the organization you
gave the property to, or a reliable written
record, that shows the organization's
name and address, the date and location
of the gift, and a description of the prop-
erty. For each gift of property, you
should also keep reliable written records
that include:
Deduction for gifts other than by cash
or check limited. If your deduction for
the contributions of property other than
by cash or check is limited, see Pub. 526
to figure the amount you can deduct.
Only enter on line 12 the deductible val-
ue of your contributions of property oth-
er than by cash or check.
Casualty and Theft
Losses
How you figured the property's
•
Line 15
value at the time you gave it. If the value
was determined by an appraisal, keep a
signed copy of the appraisal.
Complete and attach Form 4684 to fig-
ure the amount of your loss. Only enter
the amount from Form 4684, line 18, on
line 15.
The cost or other basis of the prop-
•
Valuing contributions of used items.
If you gave used items, such as clothing
or furniture, deduct their fair market val-
ue at the time you gave them. Fair mar-
ket value is what a willing buyer would
pay a willing seller when neither has to
buy or sell and both are aware of the
conditions of the sale. For more details
on determining the value of donated
property, see Pub. 561.
erty if you must reduce it by any ordina-
ry income or capital gain that would
have resulted if the property had been
sold at its fair market value.
Don't enter a net qualified dis-
aster loss from Form 4684,
line 15, on line 15. Instead, en-
!
CAUTION
How you figured your deduction if
you chose to reduce your deduction for
gifts of capital gain property.
•
ter that amount, if any, on line 16. See
porting a net qualified disaster loss.
Any conditions attached to the gift.
•
If the gift of property is $250 or
more, you must also have a contempora-
neous written acknowledgment from the
er, for more information. Form 8283
doesn't satisfy the contemporaneous
written acknowledgment requirement,
and a contemporaneous written ac-
knowledgment isn't a substitute for the
other records you may need to keep if
you gave property.
You can only deduct personal casual-
ty and theft losses attributable to a feder-
ally declared disaster to the extent that:
Deduction more than $500. If the
amount of your deduction is more than
$500, you must complete and attach
Form 8283. For this purpose, the
“amount of your deduction” means your
deduction before applying any income
limits that could result in a carryover of
contributions.
1. The amount of each separate
casualty or theft loss is more than $100,
and
2. The total amount of all losses dur-
ing the year (reduced by the $100 limit
discussed in (1)) is more than 10% of
the amount on Form 1040 or 1040-SR,
line 11.
Contribution of motor vehicle, boat,
or airplane. If you deduct more than
A-11
See the Instructions for Form 4684
and Pub. 547 for more information.
itemizing your deductions, list the
amount from Form 4684, line 15, on the
dotted line next to line 16 as "Net Quali-
fied Disaster Loss" and include with
your other miscellaneous deductions on
line 16. Also be sure to attach Form
4684.
A deduction for amortizable bond
•
premium (for example, a deduction al-
lowed for a bond premium carryforward
or a deduction for amortizable bond pre-
mium on bonds acquired before October
23, 1986).
Other Itemized
Deductions
An ordinary loss attributable to a
•
contingent payment debt instrument or
an inflation-indexed debt instrument (for
example, a Treasury Inflation-Protected
Security).
Deduction for repayment of
amounts under a claim of right if over
$3,000. See Pub. 525 for details.
Certain unrecovered investment in
a pension.
Impairment-related work expenses
of a disabled person.
Don't include your net qualified
disaster loss on line 15.
Line 16
Increased Standard
Deduction Reporting
If you have a net qualified disaster loss
on Form 4684, line 15, and you aren’t
itemizing your deductions, you can
claim an increased standard deduction
using Schedule A by doing the follow-
ing.
!
CAUTION
Other Itemized Deductions
•
List the type and amount of each ex-
pense from the following list next to
line 16 and enter the total of these ex-
penses on line 16. If you are filing a pa-
per return and you can't fit all your ex-
penses on the dotted lines next to
line 16, attach a statement instead show-
ing the type and amount of each ex-
pense.
•
•
1. List the amount from Form 4684,
line 15, on the dotted line next to line 16
as "Net Qualified Disaster Loss," and at-
tach Form 4684.
Total Itemized
Deductions
Only the expenses listed next
can be deducted on line 16. For
more information about each of
these expenses, see Pub. 529.
!
2. List your standard deduction
amount on the dotted line next to line 16
as "Standard Deduction Claimed With
Qualified Disaster Loss."
CAUTION
Line 18
If you elect to itemize for state tax or
other purposes even though your itemiz-
ed deductions are less than your stand-
ard deduction, check the box on line 18.
Gambling losses (gambling losses
•
3. Combine the two amounts on
line 16 and enter on Form 1040 or
1040-SR, line 12.
include, but aren't limited to, the cost of
non-winning bingo, lottery, and raffle
tickets), but only to the extent of gam-
bling winnings reported on Schedule 1
(Form 1040), line 8b.
Do not enter an amount on any other
line of Schedule A. For more informa-
tion on how to determine your increased
standard deduction, see Pub. 976.
Casualty and theft losses of in-
•
come-producing property from Form
4684, lines 32 and 38b, or Form 4797,
line 18a.
Net Qualified Disaster Loss
Reporting
If you have a net qualified disaster loss
on Form 4684, line 15, and you are
Federal estate tax on income in re-
spect of a decedent.
•
A-12
2023 Optional State Sales Tax Tables
Income
Family Size
Family Size
Family Size
But
Over
5
Over
5
Over
5
At
less
1
2
3
4
5
1
2
3
4
5
1
2
3
4
5
least
than
Income
Alabama
2
4.0000% Arizona
2
5.6000% Arkansas
2
6.5000%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
365
490
551
602
646
685
721
753
783
823
874
920
963
1002
1043
1086
1127
1165
1384
436
583
654
714
765
811
852
890
925
485
646
725
790
847
897
942
983
1022
1072
1137
1196
1250
1300
1351
1406
1456
1504
1780
523
696
780
850
910
555
738
826
899
963
600
796
891
382
547
630
701
763
818
869
916
959
1017
1092
1160
1223
1282
1343
1408
1469
1527
1863
428
612
705
784
853
915
972
1024
1073
1137
1220
1296
1366
1432
1500
1573
1640
1705
2080
458
654
753
837
911
480
686
790
878
955
498
711
819
910
990
522
746
859
470
667
766
850
923
532
755
867
572
812
932
603
855
981
628
890
662
938
1021
1132
1229
1316
1395
1468
1536
1626
1742
1848
1945
2037
2131
2231
2325
2414
2930
1076
1193
1295
1387
1470
1547
1619
1713
1835
1947
2049
2145
2244
2349
2448
2542
3085
970
955
961
1033
1122
1202
1274
1341
1403
1485
1591
1688
1777
1861
1947
2039
2125
2206
2679
1088
1181
1265
1341
1411
1477
1563
1674
1776
1870
1958
2048
2145
2235
2321
2818
1038
1098
1153
1203
1249
1309
1387
1457
1522
1581
1643
1708
1769
1826
2154
1039
1114
1182
1245
1304
1382
1483
1575
1660
1740
1822
1910
1992
2070
2523
1044
1118
1186
1248
1306
1382
1481
1572
1655
1733
1813
1899
1979
2055
2496
964
1020
1070
1117
1160
1217
1289
1355
1415
1471
1529
1590
1647
1700
2008
977
1024
1087
1145
1200
1272
1364
1449
1528
1601
1677
1757
1833
1905
2323
1062
1127
1188
1244
1318
1414
1503
1584
1659
1738
1822
1900
1974
2407
989
1012
1056
1097
1151
1220
1283
1340
1393
1448
1506
1560
1611
1905
1038
1093
1145
1214
1302
1384
1458
1528
1601
1678
1750
1819
2219
1049
1104
1156
1223
1311
1392
1465
1534
1606
1682
1753
1820
2212
971
1030
1084
1134
1179
1227
1277
1323
1367
1620
$300,000
or more
Income
California
3
7.2500% Colorado
2
2.9000% Connecticut
4
6.3500%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
490
679
774
853
923
985
1041
1093
1141
1205
1287
1362
1431
1496
1562
1633
1699
1762
2126
561
776
883
972
607
839
954
643
887
672
926
712
981
197
275
314
347
376
402
425
447
467
493
527
558
587
614
642
671
699
725
876
228
317
362
399
432
461
488
513
535
566
604
640
672
703
734
768
799
829
1000
248
345
393
434
469
501
530
556
581
613
655
694
729
762
795
831
865
897
1082
264
366
417
460
498
531
562
590
616
650
694
735
772
807
842
880
916
950
1145
277
384
437
482
521
556
588
617
645
680
726
769
807
844
881
920
958
993
1196
295
409
465
513
554
591
625
656
685
722
771
816
857
895
934
976
1015
1053
1267
405
578
665
738
803
861
914
963
1008
1068
1146
1217
1282
1344
1407
1474
1537
1597
1946
449
640
737
819
890
477
680
783
869
946
498
710
817
907
987
514
734
845
537
767
882
1008
1110
1199
1278
1350
1416
1478
1559
1663
1759
1846
1928
2013
2102
2186
2266
2726
1053
1158
1251
1334
1408
1477
1541
1626
1734
1834
1925
2010
2098
2191
2278
2361
2839
1114
1226
1324
1410
1489
1562
1630
1718
1833
1938
2033
2123
2215
2313
2405
2492
2995
1050
1135
1210
1278
1341
1400
1477
1576
1667
1750
1828
1908
1994
2074
2149
2587
938
980
1051
1121
1185
1243
1298
1369
1462
1547
1624
1697
1772
1851
1926
1996
2405
1020
1094
1161
1223
1280
1356
1455
1545
1628
1705
1786
1871
1951
2027
2469
1066
1142
1212
1277
1337
1417
1519
1614
1700
1781
1865
1954
2038
2117
2578
955
1014
1076
1133
1187
1257
1348
1432
1509
1581
1655
1735
1809
1879
2289
1058
1123
1183
1239
1312
1407
1495
1575
1650
1728
1810
1888
1961
2388
1013
1067
1117
1184
1270
1349
1421
1489
1559
1634
1703
1770
2156
$300,000
or more
Income
District of Columbia
4
6.0000% Florida
1
6.0000% Georgia
2
4.0000%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
389
556
641
712
776
832
883
931
975
1034
1109
1179
1242
1302
1364
1430
1491
1550
1891
420
602
693
771
839
900
956
1007
1055
1119
1200
1276
1345
1409
1476
1547
1614
1678
2047
440
630
726
807
879
454
651
750
834
908
466
668
769
855
931
482
690
795
884
963
426
604
693
769
835
894
948
998
1044
1105
1184
1256
1322
1384
1448
1517
1581
1641
1993
478
677
777
861
935
511
723
830
920
999
536
759
870
556
787
903
584
826
947
274
388
446
494
537
575
610
642
672
712
763
810
853
893
935
979
1021
1060
1289
307
436
500
554
602
645
684
720
753
798
854
907
955
1000
1046
1096
1142
1186
1442
329
466
535
593
644
690
731
770
805
852
913
969
1020
1068
1118
1171
1220
1267
1539
345
489
561
622
676
723
767
807
844
359
508
583
646
701
751
796
837
876
377
533
612
678
736
788
836
879
920
964
1000
1086
1162
1232
1296
1356
1434
1536
1629
1715
1795
1877
1965
2047
2125
2578
1050
1139
1219
1292
1360
1422
1505
1611
1709
1798
1882
1968
2061
2147
2228
2702
1047
1120
1188
1249
1307
1383
1481
1571
1654
1731
1811
1895
1975
2050
2487
943
974
999
1033
1097
1156
1211
1284
1378
1464
1543
1618
1695
1777
1853
1926
2350
1001
1061
1116
1168
1236
1324
1404
1478
1547
1619
1695
1766
1834
2225
1069
1133
1192
1247
1320
1413
1500
1578
1652
1728
1809
1885
1957
2375
1001
1055
1105
1171
1257
1336
1408
1476
1546
1621
1691
1757
2144
1034
1090
1142
1211
1299
1381
1455
1525
1598
1675
1747
1816
2215
1061
1118
1171
1242
1332
1416
1493
1565
1639
1718
1792
1863
2273
894
958
927
993
973
1043
1106
1164
1219
1275
1335
1391
1445
1754
1016
1070
1120
1172
1227
1279
1328
1613
1054
1110
1162
1215
1273
1326
1377
1672
$300,000
or more
Income
Hawaii
1,6
4.0000% Idaho
1
6.0000% Illinois
2
6.2500%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
418
576
654
719
776
827
872
915
954
1005
1071
1132
1187
1239
1292
1348
1401
1451
1738
495
680
772
848
915
546
750
851
587
805
912
620
850
964
667
914
570
769
866
680
913
754
1010
1135
1239
1329
1409
1481
1547
1609
1689
1792
1886
1972
2052
2134
2221
2303
2379
2820
812
1087
1220
1331
1427
1513
1590
1660
1726
1812
1922
2022
2113
2198
2286
2379
2465
2547
3016
861
1150
1291
1408
1509
1599
1680
1754
1823
1914
2029
2135
2231
2320
2412
2510
2600
2686
3178
929
1240
1391
1516
1625
1721
1807
1887
1960
2057
2181
2293
2396
2491
2590
2694
2790
2882
3407
393
545
621
685
742
792
838
880
919
464
641
729
804
869
927
980
1028
1074
1134
1211
1281
1346
1407
1470
1536
1599
1658
2002
512
706
803
884
955
550
757
860
581
799
907
625
858
974
1035
1136
1225
1303
1374
1439
1500
1579
1681
1774
1859
1938
2020
2106
2187
2263
2702
1026
1121
1203
1276
1342
1402
1458
1532
1626
1712
1791
1864
1939
2019
2094
2164
2569
935
1002
1081
1150
1213
1271
1324
1395
1485
1568
1644
1714
1786
1863
1935
2003
2393
1058
1141
1214
1280
1341
1397
1472
1567
1654
1733
1807
1884
1964
2040
2111
2522
947
946
998
1070
1155
1230
1299
1362
1420
1498
1597
1688
1772
1850
1930
2016
2096
2172
2611
1008
1073
1132
1186
1236
1302
1387
1465
1535
1601
1669
1741
1808
1872
2238
1018
1080
1137
1189
1237
1300
1381
1455
1523
1586
1651
1720
1785
1845
2196
1022
1089
1150
1207
1259
1328
1417
1499
1574
1644
1716
1793
1865
1933
2329
1077
1148
1212
1271
1326
1399
1492
1578
1656
1729
1805
1886
1961
2032
2446
974
1018
1076
1129
1178
1243
1327
1404
1474
1540
1608
1681
1749
1813
2186
1028
1077
1123
1183
1260
1331
1395
1456
1518
1583
1645
1703
2037
971
1038
1099
1156
1208
1263
1321
1376
1427
1728
$300,000
or more
A-13
Income
Family Size
Family Size
Family Size
But
Over
5
Over
5
Over
5
At
less
than
1
2
3
4
5
1
2
3
4
5
1
2
3
4
5
least
Income
Indiana
4
7.0000% Iowa
1
6.0000% Kansas
2
6.5000%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
479
668
763
842
912
551
767
875
598
833
949
634
664
923
705
980
430
611
701
778
845
905
959
1010
1057
1119
1198
1272
1339
1402
1467
1536
1601
1662
2019
489
693
796
882
958
527
747
857
556
787
904
579
821
942
612
866
994
536
731
827
907
977
634
862
974
701
753
796
856
1157
1304
1427
1533
1628
1713
1792
1864
1960
2082
2194
2295
2390
2488
2591
2688
2779
3303
882
1006
1110
1201
1281
1355
1423
1486
1569
1676
1774
1863
1947
2034
2126
2212
2293
2766
951
1073
1175
1264
1343
1414
1480
1541
1621
1723
1817
1902
1982
2064
2151
2232
2308
2749
1019
1150
1259
1354
1438
1514
1584
1649
1734
1843
1943
2033
2118
2206
2298
2384
2466
2935
1077
1214
1329
1429
1517
1597
1670
1738
1828
1942
2047
2142
2231
2323
2420
2511
2596
3088
1052
1161
1255
1340
1417
1487
1553
1640
1751
1853
1947
2034
2125
2221
2310
2395
2888
1116
1231
1331
1421
1502
1577
1646
1738
1856
1964
2063
2155
2250
2352
2447
2536
3056
966
1048
1134
1210
1280
1344
1404
1482
1583
1676
1761
1841
1923
2010
2091
2169
2616
950
1002
1088
1164
1234
1299
1359
1438
1540
1634
1719
1800
1883
1971
2054
2132
2587
1043
1133
1213
1286
1353
1415
1498
1604
1701
1791
1874
1961
2053
2139
2220
2693
1101
1196
1280
1356
1427
1493
1580
1692
1795
1889
1977
2068
2165
2255
2341
2839
1067
1149
1221
1286
1346
1402
1475
1568
1654
1732
1805
1881
1960
2035
2105
2510
1046
1117
1181
1241
1296
1369
1462
1548
1627
1701
1777
1858
1933
2005
2420
1032
1105
1171
1232
1289
1365
1461
1551
1632
1709
1787
1871
1950
2024
2457
974
1026
1088
1145
1198
1268
1358
1441
1517
1588
1661
1739
1813
1882
2285
1039
1095
1147
1195
1258
1339
1413
1480
1543
1608
1677
1742
1803
2154
1031
1083
1131
1195
1278
1353
1423
1487
1554
1625
1692
1755
2121
$300,000
or more
Income
Kentucky
4
6.0000% Louisiana
2
4.4500% Maine
4
5.5000%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
430
616
710
789
860
922
979
1032
1082
1147
1231
1308
1379
1446
1515
1588
1657
1722
2102
483
692
797
886
965
518
741
853
543
777
896
565
807
930
593
848
977
320
453
521
577
627
672
712
750
784
830
890
944
994
1041
1089
1140
1188
1234
1499
356
504
579
642
697
747
792
833
872
379
537
616
683
742
795
842
886
927
396
561
644
714
776
830
880
926
969
1026
1099
1166
1227
1284
1344
1407
1466
1522
1847
410
581
667
739
803
859
911
959
1003
1061
1137
1206
1269
1329
1390
1455
1516
1574
1910
429
608
698
773
840
899
953
1003
1049
1110
1189
1261
1327
1389
1453
1522
1585
1646
1997
361
499
568
625
676
721
762
799
834
880
940
994
1044
1091
1139
1190
1238
1284
1547
410
565
642
707
763
814
860
902
941
441
608
690
759
820
874
923
968
1010
1065
1136
1201
1261
1317
1374
1435
1493
1547
1860
465
640
727
800
863
920
971
1018
1062
1120
1195
1263
1325
1384
1444
1508
1568
1625
1953
485
667
757
832
898
512
703
798
877
946
949
995
1034
1125
1206
1281
1350
1414
1498
1608
1708
1800
1887
1976
2071
2161
2245
2738
1086
1182
1267
1345
1417
1485
1574
1688
1794
1890
1981
2075
2175
2268
2357
2874
1032
1107
1176
1239
1298
1376
1476
1569
1654
1733
1816
1903
1985
2063
2517
1084
1162
1234
1300
1362
1444
1549
1646
1735
1818
1904
1996
2082
2164
2639
1035
1099
1158
1213
1286
1380
1467
1546
1621
1698
1780
1857
1930
2355
957
1008
1064
1116
1164
1227
1308
1382
1450
1514
1579
1649
1714
1776
2133
1010
1059
1105
1165
1242
1313
1378
1439
1501
1567
1630
1688
2029
923
988
982
993
1051
1116
1174
1229
1286
1347
1403
1457
1768
1059
1120
1176
1228
1282
1339
1393
1443
1737
1049
1104
1156
1209
1266
1320
1370
1663
$300,000
or more
Income
Maryland
4
6.0000% Massachusetts
4
6.2500% Michigan
4
6.0000%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
346
491
564
626
680
729
774
815
853
402
569
652
723
786
841
892
939
983
1041
1116
1185
1248
1307
1369
1434
1495
1553
1893
439
620
711
788
856
916
971
1022
1069
1132
1213
1288
1356
1420
1486
1557
1623
1686
2052
468
660
756
838
909
492
693
793
879
954
525
738
845
382
532
607
670
725
774
819
860
898
428
595
678
748
810
864
914
960
1002
1058
1131
1197
1258
1315
1373
1436
1494
1550
1871
458
635
724
798
864
922
975
1023
1069
1128
1205
1276
1340
1401
1463
1530
1592
1651
1992
480
666
758
836
905
498
690
786
867
938
522
724
825
909
983
402
564
645
713
773
827
876
920
962
1017
1088
1154
1213
1269
1327
1389
1446
1501
1818
459
643
734
812
879
940
995
1045
1093
1155
1235
1308
1376
1439
1504
1573
1638
1699
2056
496
694
793
876
949
525
733
837
548
765
874
580
810
924
936
925
965
1020
1104
1179
1247
1310
1369
1446
1545
1636
1719
1797
1878
1963
2043
2119
2558
1015
1086
1151
1211
1266
1340
1434
1522
1602
1677
1754
1837
1914
1987
2415
1002
1070
1132
1189
1243
1313
1403
1486
1562
1634
1707
1785
1858
1927
2329
1045
1116
1180
1240
1295
1369
1463
1549
1628
1702
1779
1860
1936
2008
2425
973
1020
1081
1138
1190
1260
1349
1431
1507
1578
1651
1729
1802
1871
2275
965
1000
1058
1110
1159
1224
1307
1383
1453
1518
1586
1657
1724
1788
2156
1048
1108
1163
1215
1282
1369
1449
1522
1590
1660
1735
1805
1872
2256
1014
1073
1127
1178
1245
1331
1410
1482
1549
1619
1694
1763
1829
2211
1032
1085
1136
1202
1288
1366
1439
1506
1577
1651
1721
1788
2175
1020
1071
1119
1181
1261
1335
1403
1466
1531
1600
1665
1726
2082
904
969
949
1014
1074
1129
1180
1233
1289
1342
1392
1681
1030
1085
1137
1191
1248
1302
1353
1651
$300,000
or more
Income
Minnesota
1
6.8800% Mississippi
2
7.0000% Missouri
2
4.2300%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
433
627
725
808
882
473
684
792
883
963
498
721
834
517
747
865
531
769
890
552
798
923
683
918
813
1089
1223
1335
1432
1517
1595
1666
1731
1818
1928
2029
2121
2206
2294
2387
2474
2556
3026
901
1205
1352
1475
1581
1675
1760
1838
1910
2005
2126
2236
2336
2430
2526
2628
2723
2812
3326
970
1295
1453
1584
1698
1798
1889
1972
2049
2150
2279
2397
2504
2604
2706
2815
2916
3011
3558
1028
1371
1537
1675
1795
1901
1996
2084
2165
2271
2407
2531
2643
2748
2856
2970
3076
3176
3751
1108
1477
1655
1803
1931
2044
2147
2240
2327
2441
2586
2718
2839
2951
3066
3188
3301
3408
4021
310
434
496
548
593
634
671
705
737
779
832
882
927
355
496
566
625
677
723
765
804
840
385
537
613
676
732
782
827
868
907
408
568
648
715
774
826
874
918
958
1012
1081
1145
1202
1257
1313
1372
1428
1481
1786
426
594
677
747
808
863
912
958
1000
1056
1128
1194
1255
1311
1369
1431
1489
1544
1862
452
629
717
791
856
913
965
1014
1058
1117
1193
1263
1327
1386
1448
1513
1574
1632
1967
1032
1127
1210
1283
1350
1411
1467
1541
1636
1722
1801
1875
1950
2030
2105
2176
2581
930
964
992
1030
1124
1208
1285
1356
1422
1510
1623
1728
1823
1914
2007
2106
2200
2288
2806
1014
1090
1159
1223
1283
1362
1464
1559
1645
1726
1811
1900
1984
2064
2530
1052
1131
1203
1269
1331
1413
1519
1617
1707
1791
1879
1972
2059
2142
2626
1082
1163
1237
1306
1370
1454
1563
1664
1756
1843
1933
2029
2119
2204
2702
948
1035
1101
1162
1218
1293
1390
1480
1562
1639
1719
1804
1884
1960
2402
1008
1063
1115
1184
1273
1355
1430
1500
1573
1651
1724
1793
2198
887
948
958
1024
1084
1139
1190
1243
1300
1353
1403
1693
1004
1055
1103
1152
1205
1254
1301
1571
969
1013
1060
1103
1144
1384
$300,000
or more
A-14
Income
Family Size
Family Size
Family Size
But
Over
5
Over
5
Over
5
At
less
than
1
2
3
4
5
1
2
3
4
5
1
2
3
4
5
least
Income
Nebraska
1
5.5000% Nevada
5
6.8500% New Jersey
4
6.6300%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
384
550
633
704
766
821
872
430
460
657
756
840
915
482
688
793
881
958
499
714
822
913
993
524
749
862
466
647
737
813
880
939
993
1043
1089
1150
1229
1301
1367
1429
1493
1560
1624
1684
2033
533
739
841
577
799
909
611
845
961
639
677
934
448
645
744
828
903
487
700
808
900
980
511
735
848
529
760
878
543
781
562
809
933
615
708
787
857
918
975
1027
1076
1140
1223
1299
1369
1435
1502
1574
1642
1706
2079
882
1003
1105
1194
1273
1344
1411
1472
1553
1657
1753
1840
1921
2006
2095
2179
2258
2717
1062
1169
1263
1346
1422
1492
1556
1642
1751
1852
1944
2030
2119
2213
2301
2384
2867
901
1003
1093
1174
1247
1315
1378
1462
1570
1670
1761
1846
1935
2029
2118
2202
2691
957
927
1002
1083
1155
1220
1281
1337
1411
1506
1593
1673
1747
1824
1906
1983
2055
2476
1058
1144
1220
1289
1352
1411
1489
1589
1681
1765
1843
1924
2010
2091
2167
2609
944
977
1039
1132
1215
1292
1362
1427
1514
1626
1729
1823
1912
2004
2101
2193
2280
2786
1042
1117
1185
1249
1308
1386
1486
1579
1663
1743
1825
1912
1994
2072
2524
1002
1069
1130
1187
1239
1308
1396
1478
1552
1621
1693
1770
1841
1909
2301
1029
1104
1174
1237
1297
1376
1477
1571
1657
1737
1820
1909
1992
2071
2531
1065
1143
1214
1281
1342
1424
1529
1626
1714
1798
1884
1976
2062
2144
2620
981
1027
1090
1149
1203
1275
1367
1453
1531
1604
1679
1760
1835
1907
2323
1065
1131
1191
1247
1322
1418
1506
1587
1663
1741
1824
1903
1977
2408
969
1052
1118
1179
1236
1311
1407
1497
1578
1655
1734
1819
1898
1974
2412
1041
1097
1148
1217
1305
1387
1461
1531
1604
1680
1752
1821
2218
1029
1085
1138
1207
1296
1378
1453
1524
1597
1675
1748
1817
2220
919
962
1020
1094
1162
1225
1283
1344
1409
1469
1527
1861
$300,000
or more
Income
New Mexico
1,7
4.9400% New York
2
4.0000% North Carolina
2
4.7500%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
401
576
664
738
804
862
916
965
1012
1073
1151
1224
1290
1352
1417
1485
1549
1610
1965
447
642
740
823
896
477
684
788
877
954
499
715
825
917
998
517
741
854
541
776
894
273
392
453
504
549
589
626
660
691
733
787
837
882
925
969
1017
1061
1103
1347
296
426
491
547
596
639
679
716
750
796
854
908
958
1004
1052
1104
1152
1197
1462
311
447
515
574
625
671
713
751
787
835
896
953
1005
1054
1104
1158
1208
1256
1535
322
462
533
593
646
694
737
777
815
864
927
986
1040
1090
1143
1198
1250
1300
1588
330
474
547
609
664
712
757
798
836
342
491
567
631
687
738
784
826
866
379
519
588
646
696
741
782
819
854
449
612
693
760
819
871
918
961
1001
1054
1122
1184
1241
1294
1348
1406
1460
1511
1805
497
676
764
838
902
534
726
820
898
967
565
767
866
609
826
931
950
994
949
1020
1097
1165
1226
1283
1335
1404
1492
1573
1647
1715
1786
1861
1931
1997
2376
1034
1109
1178
1242
1301
1379
1480
1573
1658
1738
1820
1908
1991
2069
2524
1082
1161
1233
1300
1362
1443
1549
1646
1735
1819
1906
1998
2084
2166
2642
1021
1084
1142
1195
1244
1309
1391
1467
1536
1600
1666
1737
1802
1864
2220
961
1024
1088
1146
1201
1273
1366
1452
1531
1605
1681
1762
1838
1911
2331
1071
1138
1199
1256
1332
1429
1519
1601
1678
1758
1843
1923
1998
2438
959
1027
1082
1132
1179
1241
1319
1391
1457
1518
1581
1648
1711
1770
2110
1021
1076
1127
1195
1283
1363
1437
1506
1578
1654
1726
1794
2189
1010
1057
1101
1159
1233
1301
1362
1420
1479
1542
1601
1657
1977
887
952
918
986
900
958
1013
1068
1120
1173
1230
1284
1335
1630
1048
1105
1159
1215
1274
1329
1382
1688
1012
1061
1107
1154
1204
1251
1296
1552
$300,000
or more
Income
North Dakota
1
5.0000% Ohio
1
5.7500% Oklahoma
1
4.5000%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
323
455
521
577
627
671
711
748
782
828
887
941
990
1037
1085
1136
1184
1230
1495
369
519
594
658
714
764
809
851
890
399
561
642
710
771
824
873
918
960
1016
1087
1153
1213
1270
1328
1390
1449
1504
1825
422
592
678
750
814
870
922
969
1014
1072
1147
1217
1280
1340
1401
1467
1528
1586
1924
440
618
708
783
849
908
961
1011
1057
1118
1196
1269
1335
1397
1461
1529
1592
1653
2004
466
654
748
828
898
424
591
674
744
805
860
910
955
998
1054
1126
1192
1253
1309
1368
1430
1488
1543
1862
482
671
764
843
912
520
722
823
908
982
549
762
868
572
794
904
605
838
954
410
552
622
681
732
777
818
855
890
491
659
742
811
870
923
971
1015
1056
1110
1179
1242
1299
1353
1408
1466
1521
1573
1870
546
732
823
899
965
590
789
887
626
837
940
677
904
1014
1106
1186
1256
1320
1379
1433
1504
1595
1678
1754
1825
1897
1974
2046
2114
2503
957
996
1052
1137
1213
1281
1345
1403
1481
1581
1672
1756
1834
1914
2000
2080
2156
2594
968
1025
1100
1165
1225
1279
1330
1396
1481
1559
1630
1696
1764
1835
1903
1966
2331
1034
1104
1166
1224
1278
1349
1440
1524
1600
1672
1746
1824
1897
1967
2369
1077
1149
1215
1275
1331
1405
1499
1586
1666
1740
1817
1898
1974
2046
2463
1038
1101
1157
1209
1257
1320
1400
1474
1541
1604
1669
1737
1801
1861
2208
960
974
1047
1107
1162
1214
1281
1368
1448
1520
1589
1659
1734
1803
1870
2252
1023
1076
1124
1169
1228
1303
1372
1435
1494
1554
1618
1678
1735
2060
1016
1069
1117
1181
1264
1340
1410
1475
1542
1614
1681
1745
2115
1029
1081
1129
1192
1273
1347
1415
1479
1544
1614
1679
1741
2099
942
936
995
1008
1069
1125
1178
1232
1290
1344
1396
1695
1049
1098
1144
1191
1242
1289
1333
1589
$300,000
or more
Income
Pennsylvania
1
6.0000% Rhode Island
4
7.0000% South Carolina
2
6.0000%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
392
547
624
689
746
796
842
885
924
437
609
694
766
829
885
936
983
1027
1084
1158
1226
1288
1346
1406
1469
1529
1585
1912
466
648
739
815
882
942
996
1046
1092
1153
1231
1303
1369
1431
1494
1562
1625
1685
2031
487
678
773
852
922
504
702
800
882
954
528
734
837
923
998
437
611
697
770
834
891
943
991
1036
1094
1170
1240
1303
1363
1424
1489
1551
1609
1945
492
687
785
867
938
528
737
841
555
774
883
576
804
917
606
845
964
404
574
659
731
794
851
903
950
995
1053
1129
1198
1262
1321
1383
1449
1510
1569
1908
451
640
736
816
887
481
683
784
870
945
504
715
821
911
989
522
741
851
547
776
891
928
975
1013
1096
1171
1239
1301
1359
1436
1534
1625
1707
1785
1865
1950
2029
2105
2541
1065
1152
1231
1302
1367
1428
1508
1612
1707
1794
1875
1959
2048
2131
2210
2668
943
988
1005
1074
1136
1193
1247
1317
1407
1491
1567
1638
1711
1790
1863
1932
2334
1056
1127
1193
1253
1309
1382
1477
1565
1644
1719
1796
1878
1955
2027
2449
1025
1098
1164
1225
1282
1358
1455
1544
1626
1703
1782
1867
1945
2020
2456
1074
1150
1219
1284
1343
1422
1524
1617
1703
1783
1866
1955
2037
2116
2572
984
1018
1077
1130
1180
1246
1331
1408
1479
1546
1614
1687
1755
1819
2192
1065
1126
1182
1234
1303
1391
1472
1546
1616
1687
1763
1834
1901
2290
1002
1061
1114
1164
1230
1315
1392
1464
1530
1599
1672
1741
1806
2182
950
1013
1074
1130
1183
1253
1342
1425
1500
1571
1644
1722
1795
1864
2267
1060
1124
1183
1238
1311
1405
1491
1570
1644
1721
1802
1878
1951
2372
1040
1092
1141
1204
1286
1361
1430
1494
1561
1631
1697
1759
2120
1007
1060
1110
1175
1259
1336
1407
1474
1543
1616
1684
1749
2127
976
1043
1104
1160
1213
1267
1325
1378
1429
1725
$300,000
or more
A-15
Income
Family Size
Family Size
Family Size
But
Over
5
Over
5
Over
5
At
less
than
1
2
3
4
5
1
2
3
4
5
1
2
3
4
5
least
Income
South Dakota
1,7
4.3500% Tennessee
2
7.0000% Texas
1
6.2500%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
434
596
675
741
799
851
898
940
980
1032
1100
1161
1217
1269
1323
1381
1434
1484
1775
513
702
795
872
940
566
773
875
607
829
937
641
874
989
689
939
578
798
907
667
920
727
772
810
862
1184
1342
1475
1591
1693
1786
1872
1951
2056
2190
2312
2424
2529
2636
2750
2857
2958
3539
442
620
710
785
851
909
963
1012
1058
1119
1196
1268
1333
1394
1458
1525
1588
1647
1992
504
708
809
894
969
545
764
874
577
808
923
602
843
637
892
1000
1136
1249
1348
1435
1515
1588
1656
1745
1860
1965
2061
2151
2243
2341
2433
2519
3019
1062
1205
1325
1430
1522
1606
1684
1756
1850
1971
2082
2184
2278
2376
2479
2576
2667
3195
1113
1263
1388
1497
1594
1682
1762
1837
1936
2063
2179
2284
2383
2485
2593
2694
2789
3339
1061
1164
1253
1332
1403
1469
1530
1609
1712
1805
1891
1970
2052
2139
2220
2296
2736
1045
1149
1241
1322
1395
1463
1526
1609
1715
1812
1901
1984
2070
2161
2245
2326
2789
963
1064
1153
1232
1304
1370
1431
1512
1616
1712
1800
1881
1966
2056
2140
2219
2680
1019
1126
1219
1303
1378
1448
1513
1598
1708
1809
1902
1988
2077
2172
2260
2344
2829
960
1028
1107
1178
1241
1299
1353
1425
1516
1599
1675
1746
1819
1896
1968
2037
2429
1085
1168
1242
1309
1370
1427
1502
1597
1685
1765
1839
1916
1997
2073
2145
2557
999
966
1020
1105
1181
1250
1313
1372
1450
1550
1642
1726
1804
1885
1972
2052
2129
2571
1034
1100
1160
1214
1265
1332
1417
1495
1566
1633
1701
1774
1842
1906
2274
1079
1150
1214
1274
1329
1402
1495
1581
1659
1732
1807
1887
1961
2032
2440
1046
1118
1184
1244
1300
1373
1468
1556
1635
1710
1787
1869
1945
2018
2438
1000
1054
1104
1151
1211
1290
1361
1426
1487
1550
1616
1678
1737
2074
1036
1096
1152
1204
1273
1361
1442
1516
1585
1657
1733
1804
1872
2262
$300,000
or more
Income
Utah
2
4.8500% Vermont
1
6.0000% Virginia
2
4.3000%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
424
582
660
725
782
833
879
921
961
1012
1078
1139
1194
1246
1299
1356
1409
1459
1747
492
674
764
839
904
538
736
833
914
985
573
783
886
602
822
930
642
876
991
330
466
534
591
642
687
728
766
801
848
908
964
1014
1062
1111
1163
1212
1259
1529
352
498
572
634
688
737
781
822
860
367
519
596
660
717
768
814
857
897
377
534
613
680
739
791
839
883
924
385
546
627
696
756
810
859
904
946
1002
1074
1140
1201
1258
1317
1379
1438
1494
1818
397
563
646
717
779
835
886
932
976
1034
1108
1176
1239
1298
1359
1424
1484
1542
1877
282
397
455
503
546
584
618
650
680
719
770
816
859
899
940
984
1025
1064
1292
323
453
519
573
622
665
704
740
773
818
875
927
976
1021
1067
1117
1163
1207
1463
350
490
561
620
671
718
760
799
835
371
519
593
655
710
758
802
843
881
388
542
619
684
741
791
837
880
920
411
574
655
724
784
837
886
931
973
1028
1098
1164
1223
1279
1337
1398
1455
1510
1825
972
1020
1099
1169
1232
1290
1344
1415
1505
1588
1664
1735
1807
1884
1956
2024
2416
1087
1170
1244
1311
1373
1430
1505
1601
1689
1770
1845
1922
2003
2079
2152
2566
1048
1114
1175
1230
1282
1349
1436
1516
1588
1656
1725
1799
1868
1933
2308
962
1048
1105
1158
1206
1270
1352
1427
1496
1560
1625
1695
1760
1822
2177
1015
1063
1108
1167
1243
1312
1376
1435
1496
1560
1620
1677
2006
911
975
950
979
882
944
932
996
972
1018
1080
1137
1191
1247
1306
1361
1414
1720
1049
1113
1173
1228
1286
1347
1404
1458
1774
1039
1101
1157
1210
1265
1323
1378
1429
1729
1035
1090
1141
1194
1251
1304
1354
1646
1000
1052
1100
1150
1203
1253
1300
1574
1056
1110
1161
1213
1269
1322
1371
1660
$300,000
or more
Income
Washington
1
6.5000% West Virginia
1
6.0000% Wisconsin
1
5.0000%
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000 $100,000
$100,000 $120,000
$120,000 $140,000
$140,000 $160,000
$160,000 $180,000
$180,000 $200,000
$200,000 $225,000
$225,000 $250,000
$250,000 $275,000
$275,000 $300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
487
686
785
869
943
554
779
892
598
841
962
632
887
659
925
697
978
421
608
703
784
855
919
977
1031
1082
1148
1234
1313
1386
1454
1525
1600
1671
1738
2130
478
691
799
890
971
515
744
861
544
785
908
567
818
946
599
864
999
360
513
590
655
712
763
809
852
892
406
578
664
737
801
858
911
959
1004
1063
1139
1209
1274
1334
1396
1463
1525
1584
1926
436
620
712
790
859
920
976
1027
1075
1139
1221
1296
1365
1429
1496
1567
1633
1696
2063
458
651
748