US Internal Revenue Service: i1040ez--1995

8/14/2019 US Internal Revenue Service: i1040ez--1995

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Instructions

19951040EZWant an easier way tofile?

Check your socialsecurity numbers(SSNs)!

Get the credit youdeserve!

Cat. No. 12063Z

See page 3 to find out if

you qualify for the earnedincome credit.

Now you can have yourrefund directly depositedinto your bank account.See the line 11instructions on page 21.

Expecting a refund?

Note: This booklet does not contain any tax forms.

Incorrect or missing SSNsmay delay your refund. Toget an SSN, see page 11.

See page 4.

Department of the TreasuryInternal Revenue Service


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IRS CustomerService Standards

For 1996, we have set the following CustomerService Standards.

Simpler forms. We made some changes to thetax forms and instructions this year to makethem easier to use, but we want your ideas forimprovements. Please call or write to us. (Seepage 7.)

Easier filing. To make it easier for you to meetyour tax obligations, we have expanded youropportunities for simplified return filing andpayment of your taxes through our electronicfiling, joint Federal-state filing, TeleFile, and elec-tronic payment programs.

Access to information. You will have conve-nient access to tax law and account information.

Our pre-recorded tax information will continueto be available 24 hours a day, 7 days a week,and access to refund status information will beavailable 16 hours a day. Live telephone assis-tance will be available 10 hours each businessday. (See pages 26 and 27.)

Accuracy. Our goal is to answer your questionsand process your tax returns accurately. Toreach that goal, we will continue to makeimprovements yearly.

One-stop service. Our goal is to resolve youraccount inquiries with one contact. To reach thatgoal, we will make improvements yearly.

Canceling penalties. If you provide sufficientand accurate information to our tax assisters butare given and reasonably rely on an incorrect

answer, we will cancel related penalties.Resolving problems. If you have a problem thathas not been resolved through normalprocesses, you may contact our Problem Reso-lution Office. A caseworker will contact youwithin 1 week and will work with you to resolvethe issue. (See page 4.)

Prompt refunds. If you file a complete andaccurate tax return and you are due a refund,your refund will be issued within 40 days if you

The people of the TreasuryDepartment are dedicatedto doing what governmentshould do: Meet the higheststandards in serving ourfellow Americans.

Robert Rubin,Secretary of the Treasury

Dear Taxpayer:

file a paper return. If you file electronically, it willbe issued within 21 days. (Your refund may bedelayed if your return is selected for furtherreview.)

Margar et Milner Richar dson

Last year we at the IRS made a commitment to serve you better in severalar eas. Im pleased t o report th at weve made significan t pr ogress.

We said wed ma ke it easier t o file a t ax retu rn. La st year more tha n 11 milliontaxpayers filed electronically, nearly 3 million taxpayers used a short machine-scoredanswer sheet and 700,000 filed by telephone. This year telephone filing will beavailable to about 20 million 1040EZ filers t hroughout t he U nited St ates.

Providing information about our tax laws or your account status when you wantit is an other of our priorities. Last year we responded to 118 million taxpayers, a nincrease of nearly 60% from the year before. Automated information was alwaysavailable. Information on refunds was available 16 hours each day, and IRS personnelcould be reached by phone for 10 hours each business day.

We made a commitment to issue refunds with in 21 days t o taxpayers who filedelectronically and within 40 days to those who filed on paper. We came close toachieving this goal, but did have to slow the process sometimes. This extra effort keptus from paying out $400 million in improper refunds, but it also forced us to miss ourdeadline at times. I apologize to those taxpayers who were inconvenienced.

Weve made r eal progress, an d we rema in comm itted t o doing even bett er. Weappreciate your suggestions about how we can do that.

NATIONALPERFORMANCE

REVIEW

Page 2


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Section 1Before you fill in Form 1040EZ

Whats new for1995?

Earned income credi t . If you do not have any qualifying children, you earnedless than $9,230, and you or your spouse were at least age 25, you may be ableto take this credit. If you were in the military on extended active duty outsidethe United States, you may be able to claim this credit. See the instructions forline 8 on page 15.

If you have a qualifying child (see page 18) and you earned less than $26,673,you m ay be able to ta ke a lar ger credit. But you m ust use Schedule EIC an dForm 1040A or Form 1040 to do so.

Direct deposi t of refund. If you have a refund on line 11 of your 1995 Form1040EZ, you may be able to have it directly deposited into your bank accountinstead of receiving a check. See the instructions for line 11 on page 21.

Unemployment compe nsat ion . You may now use Form 1040EZ to reportunemployment compensation you received. See the instructions for line 3 onpage 14.

Househo ld employment taxes . If you paid someone (such as a cleaningperson) to work in or around your home, you may owe these taxes. To find out if

you do, call Tele-Tax (see page 27) and listen to topic 756. If you oweemployment taxes, you cannot use Form 1040EZ. You must use new ScheduleH (Form 1040) and Form 1040A or Form 1040.

If you paid these taxes in 1994, you should receive a separate package inJ an ua ry cont ainin g Schedu le H, Form W-2, an d other it ems. If you dont r eceivethe package, you can get it by calling 1-800-TAX-FORM (1-800-829-3676).

Tax law changes . For more details, get Pub. 553.

What free taxhelp isavailable?

Tax forms an d publ icat ions. You can answer most of your tax questions byreading the tax form instructions or one of our many free tax publications. Thereare many ways to get the items you need, including using your computer to get

them from our bulletin board or via t he Int ernet. See page 24.Refund information. Our Tele-Tax service can tell you the status of yourrefund. For details, see page 27.

Recorded tax information by telephon e. Tele-Tax also has recorded taxinformation covering many topics. See page 27 for the number to call.

Telephone help. IRS representa tives are a vailable to help you with your ta xquestions. If, after reading the tax form instructions and publications, you arenot sure how to fill in your return, or have a question about a notice youreceived from us, please call us. See page 26 for the number.

Send the IRS wri t ten quest ions. You m ay send your written ta x questions t oyour IRS District Director. You should get an answer in about 30 days. If youdont h ave th e addr ess, call us. See page 26 for t he nu mber.

Walk-in help. Assisters are available at most IRS offices throughout thecountry to help you prepare your return. An assister will explain Form 1040EZ,Form 1040A, or Form 1040 and Schedules A and B to you and other taxpayersin a group setting. You can also file your tax return electronically by computerfree of charge at many IRS offices. To find the IRS office nearest you, look in thephone book under United States Government, Internal Revenue Service or callus. See page 26 for the number.


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Volunteer Income Tax Assistance (VITA) and Tax Counseling for theElderly (TCE). These pr ogram s h elp older, disa bled, low-income, a ndnon-English-speaking people fill in their returns. For details, call us. See page 26for the number. If you received a Federal income tax package in the mail, take itwith you when you go for help. Also, bring a copy of your 1994 tax return if youhave it.

Videotaped instruct ions for completing your return are available in Englishand Spanish at many libraries.

Help for people w ith disabi l it ies . Telephone help for people with impairedhearing is available by using TDD equipment. See page 26 for the number tocall. Braille mater ials are available at r egional libraries t hat have specialservices for people with disabilities.

Unresolved tax problems. Th e Problem Resolut ion Program is for peoplewho have been unable to resolve their problems with the IRS. If you have a taxproblem you cannot clear up through normal channels, write to your local IRSDistrict Director or call your local IRS office and ask for Problem Resolutionassistance. People with impaired hearing who have access to TDD equipmentmay call 1-800-829-4059 to ask for help from Problem Resolution. This officecannot change the tax law or technical decisions. But it can help you clear upproblems that resulted from previous contacts. For more details, call Tele-Tax(see page 27) and listen to topic 104 or get Pub. 1546. In 1995, 88.2% of the

people who asked for help were contacted within 1 week.

Alternativeways of f i l ing

IRS offers several filing alternatives to make filing your tax return easier. Theyare designed t o be more convenient a nd a ccurate and will result in fasterprocessing of your tax return. One of the choices listed below may be for you.

Electronic f i l ing. Last year, m illions of ta xpayers sent their t ax retu rns t o IRSelectronically. Electronic filing is available whether you prepare your own returnor use a tax preparer.

If you file a complete and accurate return electronically, your refund will beissued wit hin 21 days.* You can also get t he convenience an d sa fety of directdeposit. With electr onic filing, you get t he r elief of knowing t ha t IRS h asreceived your retur n because we notify your electronic return tra nsmitt er t hat

your return has been received and accepted. And, if you owe tax, you can fileearly and pay by April 15, 1996.

In many states, you may be able to file your state tax return electronically withyour Federal tax return. Check with your tax return preparer or transmitter.Many companies also offer electronic filing as a benefit for their employees.Check with your employer.

To file electronically, you must go through an IRS-approved tax preparer orother company.

TeleFi le . Man y single ta xpayers wh o filed Form 1040EZ in 1995 will receive aspecial TeleFile tax package that allows them to file their taxes by phone.TeleFile is easy, fast, free, and available 24 hours a day, with nothing to mail in.

The IRS automatically sends a special TeleFile package to those who are eligibleto use it. TeleFile is a great way for st udents to file their ta x retur n!

Other a l ternat ives . You can also file your return electronically with acomputer, tax software, and a modem. There are some on-line services that canaccept your tax return electronically. Check with your on-line service to see ifyou can file electronically with them.

For more detai l s on you r choice s , ca l l Tele-Tax (see page 27) and l i s tento topic 252.

*Some refunds may be delayed as a result of compliance reviews to ensure that the returns are accurate.


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Common mistakesto avoidErrors may delayyour refund or resultin notices being sentto you

1. If the a mount on line 4 is under $9,230 and you (or your spouse if filing a joint return) were at least age 25, be sure you read the instructions for line 8that begin on page 15 to see if you can take the earned income credit.

2 . U se t h e a m ou n t fr om l ine 6 to find your tax in the tax table. Be sure youenter the correct tax on line 10.

3. Check your m at h, especially when figuring your t axable income, Federalincome tax withheld, and your refund or amount you owe.

4. Check th e Yes box on line 5 if you (or your spouse) can be claimed a s adependent on someones 1995 retu rn , such as your par ent s ret ur n. CheckYes even if that person chooses not to claim you (or your spouse). If no onecan claim you (or your spouse) as a dependent, check the No box.

5. Be sure to enter a n a mount on line 5. If you check th e Yes box on line 5,fill in the worksheet on the back of Form 1040EZ to figure the amount toenter. If you check the No box, enter 6,400.00 if single; 11,550.00 if marriedfiling joint ly.

6. If you got a peel-off label, make sur e it shows the correct na me(s), address,and social security number(s). If not, enter the correct information.

7. If you didnt get a peel-off label, enter your nam e, address, and social

security number in the spaces provided on Form 1040EZ. If you are marriedfiling jointly, enter your spouses name and social security number.

8. Att ach your W-2 form(s) to the left m argin of your retu rn. And dont forget tosign and date Form 1040EZ and enter your occupation.

Do both the nameand socialsecurity number(SSN) on your taxforms agree withyour social

security card?

If not, your refund ma y be delayed or you m ay n ot receive credit for your socialsecurity earnings. If your Form W-2, Form 1099, or other tax document showsan incorrect SSN or name, notify your employer or the form-issuing agent assoon as possible to make sure your earnings are credited to your social securityrecord. If the name or SSN on your social security card is incorrect, call theSocial S ecurity Administr at ion at 1-800-772-1213.

What if a taxpayerdied?

If a taxpayer died before filing a return for 1995, the taxpayers spouse orpersonal represent at ive may ha ve to file and sign a retu rn for t hat ta xpayer. Apersonal representative can be an executor, administrator, or anyone who is inchar ge of the deceased ta xpayers propert y. If th e deceased t axpa yer did not ha veto file a r eturn but h ad t ax withheld, a retu rn m ust be filed to get a refund. Theperson who files the r etu rn should print DECE ASED, th e deceased t axpayer sname, and the date of death across the top of the return. If your spouse diedin 1995 and you did not remarry in 1995, or if your spouse died in 1996 beforefiling a return for 1995, you can file a joint return. A joint return should showyour spouses 1995 income before de at h a nd your income for a ll of 1995. Pr intFiling as surviving spouse in the area where you sign the return. If someoneelse is the personal r epresentat ive, he or she m ust also sign. The survivingspouse or personal representative should promptly notify all payers of income,including fina ncial institu tions, of th e ta xpayers deat h. This will ensu re th eproper r eport ing of income ea rn ed by the t axpayers est at e or heirs. A deceasedta xpayers SSN sh ould not be u sed for t ax year s after th e year of deat h, exceptfor estate tax return purposes.

Claiming a refund for a dece ased taxpaye r. If you are filing a joint returnas a surviving spouse, file only the tax return to claim the refund. If you are acourt-appointed representative, file the return and attach a copy of the certificate


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th at shows your appointm ent . All oth er filers request ing the deceased ta xpayersrefund must file the return and attach Form 1310.

For m ore deta ils, call Tele-Tax (see page 27) and listen to topic 356 or getPub. 559.

What are the filingdates and

penalties?

If you were in thePersian Gulf areacombat zone, getPub. 945.

When is my tax return due ? Your tax return must be postmarked byApril 15, 1996.

What if I cant f i le on time ? If you need more time to complete your return,you can get an automatic 4-month extension by filing Form 4868 with the IRSby April 15, 1996. If you later find that you still need more time, Form 2688may get you an additional extension. However, even if you get an extension, thetax you owe is still due April 15, 1996. If you make a payment with Form 4868or Form 2688, see the instructions for line 9 on page 21.

What if I f i le or pay late? If you file or pay late, the IRS can charge youinterest and penalties on t he am ount you owe.

If you file late, the penalty is usually 5% of the amount due for each month orpart of a month your retu rn is late, unless you h ave a rea sonable explanat ion. Ifyou do, attach it to your return. The penalty can be as much as 25% (more insome cases) of the tax due. We will charge you interest on the penalty from thedue date of the return (including extensions). If your return is more than 60days late, the minimum penalty will be $100 or the amount of any tax you owe,whichever is smaller.

If you pay your taxes late, the penalty is usually 12 of 1% of the unpaid amountfor each month or pa rt of a month t he ta x is not pa id. The penalty can be asmuch as 25% of the unpaid amount. It applies to any unpaid tax on the return.

Are there other penal t ies? Yes. Oth er pen alt ies can be im posed for negligence,substa ntial u ndersta tement of tax, and fraud. We will char ge you int erest onth ese penalties from the due dat e of the retu rn (including extensions). Criminalpenalties may be imposed for willful failure to file, tax evasion, or making a falsesta tement . Get Pub. 17 for deta ils.

In addition to any other penalties, the law imposes a penalty of $500 for filing afrivolous return. A frivolous return is one that does not contain informationneeded to figure the correct tax or shows a substantially incorrect tax, becauseyou take a frivolous position or desire to delay or interfere with the tax laws.This includes a ltering or striking out t he preprint ed language a bove the spa cewhere you sign.

Where do I file? See page 36.

How do I getcopies of my tax

returns?

If you need a copy of your tax return, use Form 4506. If you have questionsabout your account, call or write your local IRS office. If you want a printed copyof your account, it will be mailed to you free of charge.


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What should Iknow about thePrivacy Act andPaperworkReduction ActNotice?

The law says that when we ask you for information we must tell you our legalright to ask for the information, why we are asking for it, and how it will beused. We must also tell you what could happen if we do not receive theinformation and whether your response is voluntary, needed for a benefit, ormandat ory under th e law.

This notice applies to all papers you file with us, including this tax return. Italso applies t o any ques tions we n eed to a sk you so we can complete, corr ect, orprocess your return; figure your tax; and collect the tax, interest, or penalties.

Internal Revenue Code sections 6001, 6011, and 6012(a) say that you must file areturn or statement with us for any tax for which you are liable. Your responseis mandatory under these sections. Code section 6109 says that you must showyour social security number on what you file, so we know who you are and canprocess your return and other papers. You must fill in all parts of the tax formthat apply to you. However, you do not have to check the boxes for thePresidential Election Cam paign Fun d.

We may give th e informa tion t o the Depart ment of Just ice and to other Federalagencies, as provided by law. We may also give it to cities, states, the District ofColumbia, U.S. commonwealths or possessions, and certain foreign governmentsto carr y out their t ax laws.

If you do not file a ret ur n, do not give th e inform at ion ask ed for, or give false

information, you may be charged penalties and be subject to criminalprosecut ion. We ma y also ha ve to disallow t he exempt ions, credits, or dedu ctionshown on your ta x retur n. This could ma ke th e ta x higher or delay any refund.Inter est m ay also be char ged.

Please keep this notice with your records. It may help you if we ask you forother information. If you have questions about the rules for filing and givinginform at ion, pleas e call or visit an y Int erna l Revenue S ervice office.

The t ime i t takes to prepare you r return. The time needed to complete andfile Form 1040EZ will vary depending on individual circumstances. Theestimated average time is: Recordkeeping, 5 min.; Learning about the lawor the form, 55 min.; Preparing the form, 1 hr., 22 min.; and Copying,assem bl ing, and se nding the form to the IRS, 20 min. The total is 2 hr.,

42 min.

We welcome comments on forms. If you have comments concerning theaccuracy of these time estimates or suggestions for making this form simpler, wewould be happy to hear from you. You can write to the Tax Forms Committee,Western Area Dist ribut ion Cent er, Ra ncho Cordova, CA 95743-0001. Or , you cancall the IRS with your suggestions at 1-800-829-9043 and leave a recordedmessage 24 hours a day, 7 days a week. DO NOT send your return to thisaddress. Instea d, see Whe re do I f i le? on page 36.


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Section 2Filing requirements

Do I haveto file?

The following rules apply to all U.S. citizens and resident aliens. They also applyto nonresident a l iens and dual-status a l iens who were married to U.S.citizens or residents at the end of 1995 and who have elected to be taxed asresident aliens. Specific rules apply to determine if you are a resident ornonresident alien. Get Pub. 519 for details.

Even if you do not otherwise have to file a return, you should file one to get arefund of any Federal income tax withheld. You should also file to get a refund ofthe earned income credit if you can take the credit.

TIP

Note to paren tsExcept ion for chi ldren unde r age 14 . If you are planningto file a tax return for your child who was under age 14 on January 1, 1996, andcertain other conditions apply, you can elect to include your childs income onyour return. But you must use Form 1040 and Form 8814 to do so. If you makethis election, your child will not have to file a return. Call Tele-Tax (see page 27)and listen to topic 553 or get Pub. 929 for details.

Were you (or your spouse if filing a joint return) age 65 or older on January 1,1996?

Yes. Call Tele-Tax (see page 27) and listen to topic 351 to see if you must file areturn. If you do, you must use Form 1040A or Form 1040.

No. You m ust file a retu rn ifan y of the following three conditions apply to you.

1. Your fi l ing status is single and your gross income (see below) was atleast $6,400.

2. Your fi l ing statu s is m arried fi l ing jointly and your gross income (seebelow) was at least $11,550. But if you did not live with your spouse at theend of 1995 (or on the date your spouse died), you must file a return if yourgross income was at least $2,500.

3. Your pa rent s (or someone else) can claim you as a dependent (even if theychose not to claim you) and

Your taxable interestincome was:

$1 or more

$0

more than $650

more than $3,900 if singlemore th an $3,275 if mar ried

AN DThe total of that incom e plusyour earned income was:

In the above chart, earned income includes wages, tips, and taxable scholarshipand fellowship grants.

Caution:If your gross income was $2,500 or more, you usually cannot beclaimed as a dependent unless you were under age 19 or a stud ent u nd er age 24.For details, call Tele-Tax (see page 27) and listen to topic 354.

Gross income means all income you received in the form of money, goods,property, an d services th at is not exempt from t ax.


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Other s i tuat ions w hen you must f i le . You must also file a return using Form1040A or Form 1040 if you received any advance earned income credit paymentsfrom your employer. These payments should be shown in box 9 of your W-2 form.You must file a return using Form 1040 ifany of the following apply for 1995:

You owe any special taxes, such as social security and Medicare tax on tipsyou did not report to your employer, or

You owe uncollected social security and Medicare or RRTA tax on tips you

reported to your employer or on your group-term life insu ra nce, or You had net earnings from self-employment of at least $400, or

You earned wages of $108.28 or more from a church or qualifiedchurch-controlled organization that is exempt from employer social securityand Medicare taxes, or

You owe tax on a qualified retirement plan, including an individualretirement arrangement (IRA). But if you are filing a return only becauseyou owe this tax, you can file Form 5329 by itself.

Should I use Form1040EZ?

You can use Form 1040EZ ifal l nine of the following apply:

1 . Your fi ling s ta tus is s ingle or married fi ling jointly (see page 10).2. You do not claim any dependents.

3. You (and your spouse if mar ried filing a joint ret urn ) were under age 65 onJ anu ary 1, 1996, and not blind a t the end of 1995.

4. Your ta xable income (line 6 of Form 1040EZ) is less tha n $50,000.

5. You ha d only wages, salaries, tips, and taxable scholarship or fellowshipgrants, or unemployment compensation, and your taxable interest incomewas $400 or less.

6. You did not receive any advance earned income credit payments.

7. You do not owe any household employment t axes on wages you paid t o a

domestic employee.

8. If you were a nonresident alien at an y time in 1995, your filing stat us mustbe ma rr ied filing joint ly. Specific rules a pply to deter mine if you were anonresident or resident alien. Get Pub. 519 for details, including the rules forstudents and scholars.

9. If you a re ma rried filing jointly and either you or your spouse worked formore than one employer, the total wages of that person were not over$61,200.

If you dont meet al l nine of the requirements above, you must use Form 1040Aor Form 1040. To find out which form to use, call Tele-Tax (see page 27) andlisten to topic 352. But if you were a nonresident a l ien at any time in 1995

and do not file a joint return, you may have to use Form 1040NR or 1040NR-EZ.See Pub. 519.

Even if you can use Form 1040EZ, it may benefit you to use Form 1040A orForm 1040 instead. For example, you can claim the head of household filingstatus (which usually results in a lower tax than single) only on Form 1040A orForm 1040. Call Tele-Tax (see page 27) and listen to topic 353. Also, you canitem ize deductions only on Form 1040. It would benefit you t o itemize deductionsif they total more than your standard deduction, which is $3,900 for most singlepeople and $6,550 for most married people filing a joint return. Call Tele-Tax(see page 27) and listen to topic 501. But if someone can claim you (or your


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spouse if married) as a dependent, your stan dard deduction is t he am ountentered on line E of the worksheet on the back of Form 1040EZ.

Single. You may use this filing status ifan y of the following was true onDecember 31, 1995:

You were never married, or

You were legally separated, according to your state law, under a decree of

divorce or separate maintenance, or You were widowed before January 1, 1995, and did not remarry in 1995.

Married fi l ing joint return. You may use this filing status ifany of thefollowing is true:

You were married as of December 31, 1995, even if you did not live with yourspouse at th e end of 1995, or

Your spouse died in 1995 and you did not remarry in 1995, or

Your spouse died in 1996 before filing a 1995 retu rn .

A husband and wife may file a joint return even if only one had income or if

they did not live together all year. However, both persons must sign the returnand both are r esponsible. This means t hat if one spouse does not pay th e ta xdue, the other may have to. If you file a joint return for 1995, you may not, afterthe du e date for filing that retu rn, am end it t o file as mar ried filing a separ atereturn .

Nonresiden t a l iens and dual -status a l iens . You may be able to file a jointreturn. Get Pub. 519 for details.

Where to reportcertain items from1995 Forms W-2and 1099

Report any Federalincome tax withheldfrom these forms onForm 1040EZ, line 7

Form Item and box in which it should appear Where to report on Form 1040EZ

W-2 Wages, salaries, tips, etc. (box 1) Line 1Allocated tips (box 8) See Tip income on page 13Advance EIC payments (box 9)Dependent care benefits (box 10)

Must file Form 1040A or Form 1040

W-2G Gambling winnings (box 1) Must file Form 1040

1099-DIV

1099-INT Interest income (box 1)Interest on U.S. savings bonds and

Treasury obligations (box 3)

Line 2

Early withdrawal penalty (box 2)

See the instructions for line 2 thatbegin on page 13

Foreign tax paid (box 5)Must file Form 1040

1099-MISC1099-OID Original issue discount (box 1)

Other periodic interest (box 2)See the instructions on

Form 1099-OID

Early withdrawal penalty (box 3) Must file Form 1040

1099-R

Dividends and distributions Must file Form 1040A or Form 1040

Miscellaneous income Must file Form 1040

Distributions from pensions,annuities, IRAs, etc.

Must file Form 1040A or Form 1040

1099-G Unemployment compensat ion (box 1) Line 3. But if you repaid anyunemployment compensation in1995, see the instructions for line 3on page 14

1099-C Canceled debt (box 2) Must file Form 1040 if taxable (see theinstructions on Form 1099-C)


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Section 3Line instructions for Form 1040EZ

Name, address,and socialsecurity number(SSN)

Why u se the label? The peel-off label in t his ins tr uction booklet is designed t ospeed processing. It prevents errors t hat can delay refunds or r esult inunnecessary notices. (In 1995, our accuracy rate in processing refunds was99.5%.) Do not attach the label until you have finished your return. Cross outany er rors and print the correct informa tion. Add an y missing items, such a syour a partment number.

Address change. If the a ddress on your peel-off label is not your cur ren taddress, cross out your old address and print your new address. If you plan tomove after you file your 1995 return, see page 23.

Name change . If you changed your n am e because of mar riage, divorce, etc., besure to report this to your local Social Security Administration office before youfile your return. This prevents delays in processing your return and issuingrefunds. It also safeguards your future social security benefits. If you received apeel-off label, cross out your former name and print your new name.

What if I dont ha ve a label? If you did not receive a label, print theinformation in the spaces provided.

Social securi ty num ber (SSN). Ent er your SSN in th e area mar ked Your

social securit y nu mber. If you a re m ar ried, ent er your wifes or hu sban ds SSNin t he a rea ma rked Spouses social securit y num ber. An in corr ect or m issingSSN will delay your refund. To apply for an SSN, get Form S S-5 from yourlocal Social Security Administration (SSA) office or call the SSA at1-800-772-1213. Fill it in and return it to the SSA. It usually takes about 2weeks to get an SSN.

Nonresident a l ien spouse. If your spouse is a nonresident alien, he or shemust usua lly get a n SSN. But if your spouse cannot get an SSN because he orshe had no income from U.S. sources, print NRA in the space for your spousesnumber.

P.O. box. If your post office does not deliver mail to your home and you have aP.O. box, show your box number instead of your home address.

Foreign address . If your address is outside the United States or its possessionsor ter rit ories, prin t th e inform at ion on t he line for City, town or post office,state, and ZIP code in the following order: city, province or state, postal code,and the n ame of the count ry. Do not a bbreviate t he count ry nam e.

PresidentialElectionCampaign Fund

This fund helps pay for Presidential election campaigns. The fund reducescandidat es dependen ce on large cont ribut ions from individuals an d groups an dplaces candidates on an equal financial footing in the general election. If youwant $3 to go to this fund, check the Yes box. If you are filing a joint return,your spouse may also have $3 go to the fund. If you check Yes, your tax orrefund will not change.

Income

Lines 16

Rounding off to wh ole dol lars . You may find it easier to do your return if youround off cents to the nearest whole dollar. To do so, drop amounts under 50cents and increase amounts from 50 to 99 cents to the next whole dollar. Forexample, $129.39 becomes $129 and $235.50 becomes $236. If you do round off,do so for all amounts. But if you have to add two or more amounts to figure theamount to enter on a line, include cents when adding and only round off thetotal.

Example. You received two W-2 forms, one showing wages of $5,009.55 and oneshowing wages of $8,760.73. On Form 1040EZ, line 1, you would enter 13,770.00($5,009.55 + $8,760.73 = $13,770.28).


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Page 12

Refunds of state or local income taxes . If you received a refund, credit, oroffset in 1995 of state or local income taxes, the state or other taxing authoritymay send you a Form 1099-G. You do not have to include any of it as incomefor 1995 if, in th e year you paid t he t ax, you filed Form 1040EZ or Form 1040A.But if the refund, credit, or offset was for a tax you deducted as an itemizeddeduction on Form 1040, you may have to report part or all of it as income onForm 1040 for 1995. Call Tele-Tax (see page 27) and listen to topic 405 fordetails.

Social securi ty bene f its . Social security and equivalent railroad ret irementbenefits you received may be taxable in some instances. Use the worksheetbelow to see if any of your benefits are taxable. If they are, you MUST use Form1040A or Form 1040.

Social security benefits include any monthly benefit under title II of the SocialSecurity Act or t he par t of a tier 1 r ailroad r etirement benefit tr eated a s a socialsecurity benefit. Social security benefits include monthly survivor and disabilitybenefits paid. They do not include any supplemental security income (SSI)payments. By January 31, 1996, you should receive Form SSA-1099 or FormRRB-1099. These forms will show the total benefits paid to you in 1995 and theamount of any benefits you repaid in 1995. For more details, get Pub. 915.

Worksheet to see if any of your social security and/or equivalent

railroad retirement benefits are taxable (keep for your records)

If you are filing a joint return and your spouse also received a Form SSA-1099 orForm RRB-1099, add your spouses a mount s t o yours on lines 1, 3, and 4 below.

1. Enter the amount from box 5 ofall your Forms SSA-1099 andForms RRB-1099. If the amounton line 1 is zero or less, stophere; none of your social securitybenefits a re t axable. 1.

2. En ter one-ha lf of line 1. 2.

3. Enter your total wages, salaries, tips, etc., fromForm(s) W-2. Also, include a ny t axable u nem ploymentcompensation you received (see page 14).

3.

4. Ent er your total inter est income, including anytax-exempt interest . 4.

5. Add lines 2 through 4. 5.

6. En ter $25,000 if single; $32,000 if filing a joint r etu rn . 6.

7. Subt ra ct line 6 from line 5. If zero or less, en ter -0-. 7.

If the amount on line 7 of the worksheet is zero, none of your social security

benefits are taxable this year. You can use Form 1040EZ. Do not list yourbenefits as income. If the amount on line 7 is more than zero, some of yourbenefits are taxable this year. You MUST use Form 1040A or Form 1040.

Line 1 Enter the total of your income from wages, salaries, and tips. This should beshown in box 1 of your W-2 form from your em ployer. For a joint ret ur n, be su reto include your spouses income on line 1.

You mu st use Form 1040A or Form 1040 if you received benefits for 1995 u nderyour employers dependen t car e plan .


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Page 13

If you used an employer-provided ve hicle for both personal and businesspurposes and 100% of its annual lease value was included as wages on your W-2form, you may be able to deduct the business use of the vehicle. But you mustuse Form 1040 and Form 2106 to do so. For details, get Pub. 917.

If you don t ge t a W-2 form by January 31, 1996, ask your employer for one. Ifyou dont get it by Febru ar y 15, call u s. See pa ge 26 for th e nu mber. You will beask ed for your employers na me, addr ess, telephone nu mber, a nd, if known,ident ificat ion n um ber. You will also be a sked for your addr ess, social securit y

number, daytime telephone number, dates of employment, and your bestestimate of your total wages and Federal income tax withheld. If you lose yourW-2 form or it is in corr ect, ask your employer for a new one.

Even if you dont get a W-2 form from your employer, you still must report yourearnings. For example, if you were paid less than $1,000 as a householdemployee in 1995, your employer is not required to give you a W-2 form, but youstill must include the wages on line 1.

Tip income . Be sur e t o report all t ip income you r eceived, even if it is notincluded in box 1 of your W-2 form (s). But you mu st use Form 1040 and Form4137 instead of Form 1040EZ if (1) you received tips of $20 or more in anymonth and did not report the full amount to your employer OR (2) your W-2form(s) shows al located t ips that you must report as income. You must report

as income t he a mount of allocat ed t ips shown on your W-2 form (s) un less youcan prove that you received less. Allocated tips should be shown in box 8 of yourW-2 form(s). They are not included in box 1 of your W-2 form(s). Use Form 4137to figure the social security and Medicare tax on unreported tips. If you reportedthe full amount to your employer but the social security and Medicare tax wasnot withheld, you must still pay the taxes. For more details on tips, get Pub.531.

Scholarship and fel lowship grants . If you received a scholarship orfellowship, part or all of it may be taxable even if you didnt receive a W-2 form.If you were a degree candidate, the amounts you used for expenses other thantuition and course-related expenses are taxable. For example, amounts used forroom, board, and travel are taxable. If you were not a degree candidate, the fullamount of the scholarship or fellowship grant is taxable. Add the taxableamount not reported on a W-2 form to any other amounts on line 1. Then, printSCH in the space to the right of the words W-2 form(s) on line 1. AfterSCH, show the taxable amount not reported on a W-2 form.

Lin e 2 In te re st . Report all of your taxable interest income on line 2. Include taxableinterest from banks, savings and loan associations, money market certificates,credit unions, savings bonds, etc. Also, include any interest you received or thatwas credited to your account so you could withdraw it, even if it wasnt enteredin your passbook. If interest was credited in 1995 on deposits that you could notwithdraw because of the bankruptcy or insolvency of the financial institution,you may be able to exclude part or all of that interest from your 1995 income.But you must use Form 1040A or Form 1040 to do so. Get Pub. 550 for details.

Each payer should send you a Form 1099-INT or Form 1099-OID showinginterest you must report. A copy of the form is also sent to the IRS. Even if youdid not receive a Form 1099-INT or Form 1099-OID, you must report all taxableinterest.

If you cashed series EE U.S. savings bonds in 1995 that were issued after 1989and you pa id certa in higher education expenses dur ing the year, you ma y beable to exclude from income part or all of the interest on those bonds. But youmust use Form 8815 and Form 1040A or Form 1040 to do so.

(continued)


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Page 14

You must use Form 1040A or Form 1040 ife i ther of the following applies:

You r eceived interest as a nominee (tha t is, in your nam e but the interestincome actually belongs to someone else), or

You received a 1995 Form 1099-INT for U.S. savings bond interest thatincludes amounts you reported before 1995.

For m ore d eta ils, call Tele-Tax (see page 27) an d listen to topic 403.

Tax-exem pt interes t . If you had tax-exempt interest, such as from municipalbonds, pr int TEI in th e spa ce to the right of th e words Form 1040EZ on line2. After TEI, show the amount of your tax-exempt interest. Do not addta x-exempt interest in th e total on line 2.

Li ne 3 U n e m plo y me n t c o mp e n sa ti on . Ent er on line 3 th e unemploymentcompen sat ion (insur an ce) you r eceived. By Ja nu ar y 31, 1996, you should receivea Form 1099-G showing the total amount paid to you during 1995. This amountshould be sh own in box 1.

If you received an overpayment of unemployment compensation in 1995 and yourepaid an y of it in 1995, subtract t he a mount you r epaid from the total am ountyou received. Enter the result on line 3. Also, print Repaid and the amount you

repaid in the space to the right of the words (see page 14) on line 3. If yourepaid unemployment compensation in 1995 that you included in gross income inan earlier year, you can deduct th e amount repaid. But you mu st u se Form 1040to do so. Get Pub. 525 for details.

Do not include on line 3 any supplemental unemployment benefits you receivedfrom a company-financed supplemental unemployment benefit fund. Instead,report these benefits on line 1. If you pay back these benefits in a later yearbecause you receive payments under the Trade Act of 1974, you can deduct therepayment. But you must use Form 1040 to do so. For more details, see Pub.525.

Line 6 Subtract line 5 from line 4. Your tax is figured on this amount.

Tax figured by the IRS. If you want the IRS to figure your tax, complete lines7 and 8 if they apply to you. But if you want us to figure your earned incomecredit, read the instructions below. If you are filing a joint return, use the spaceunder the Note to the left of line 6 to show separately your taxable income andyour spouses ta xable income. Skip lines 9 th rough 12. Sign a nd da te your r etu rn(both spouses must sign a joint return) and enter your occupation(s). Attach thefirst copy or Copy B of all your W-2 forms and mail your return by April 15,1996.

If you paid too much tax, we will send you a refund. But we cannot figure yourta x if you wan t your refund directly deposited. If you didnt pay en ough ta x, wewill send you a bill. If you mail your return by April 15, 1996, we wont chargeyou interest or a late payment penalty if you pay within 30 days of the notice

date or by April 15, 1996, whichever is later. If you want to figure your own tax,complete the rest of your return.

We wi l l a l so f igure the earned income credi t (EIC). Answer t he quest ionson page 16 to see if you can take the EIC. If you can take this credit, enter thetype and amount of any nontaxable earned income (see page 18) in the spacesma rked Type an d $ to th e left of line 8. Then, pr int EIC in th e spa ce to theright of the words earned income below on line 8. If you dont have to file areturn but are filing only to take the earned income credit, follow all of theabove instructions.


15/36

Page 15

Paymentsand tax

Lines 710

Line 7 Enter the total amount of Federal income tax withheld. This should beshown in box 2 of your 1995 Form(s) W-2.

If you received a 1995 Form 1099-INT or Form 1099-OID showing Federa lincome tax withheld, include the tax withheld in the total on line 7. This shouldbe shown in box 4 of Form 1099-INT or Form 1099-OID. To the left of line 7,print Form 1099.

Li ne 8 E ar ne d i nc o me c r e di t (E IC). The EIC is a credit for certain workers. Itreduces the tax you owe and it may give you a refund even if you dont owe anytax.

To see if you can take this credit, answer the questions on page 16. But first seethe Caution below. The credit can be as much as $314 if you dont have aqualifying child (defined on page 18). If you have one qualifying child, the creditcan be as much as $2,094. With more than one qualifying child, it can be asmuch as $3,110. But if you have a qualifying child, you must use Schedule EICand Form 1040A or Form 1040 to claim the credit.

Caution: Y ou cannot take the credit if you were the qualifying child of anotherperson in 1995. If you cannot ta ke th e credit for th is reason, prin t N o in thespace to th e right of the word below on lin e 8.

(continued)


16/36

Page 16

Questions to see if you can take the earned income credit

4. Was your home in the United States for more than half of 1995?

5. Is the total of your taxable and nontaxable earned income (seepage 18) less than $9,230? (Nontaxable earned income includesmilitary housing and subsistence, and contributions to a 401(k) plan.)

1. Do you have at least one qualifying child (defined on page 18)?

Stop. You cannot take the credit. Print No next to line 8.

Go to question 3.

2. Were you (or your spouse if filing a joint return) at least age 25 butunder age 65 at the end of 1995?

No.

Yes.

Yes.

No.

Stop. You m ay be able to ta ke th e credit but you must useSchedule EIC and Form 1040A or Form 1040 to do so. For

details, get Pub. 596.Go to question 2.

Yes.

No. Go to question 2.


Go to question 5.

No.

Yes.

Go to question 6.

No.

Yes.


6. Is the amount on Form 1040EZ, line 4, less than $9,230?

You can take the credit. If you want the IRS to f igure it foryou , print EIC in the space to the right of the words earnedincome below on line 8. Also, enter the type and amount of anynontaxable earned income in the spaces marked Type and $to the left of line 8. If you w ant to f igure the credi tyoursel f , fill in the worksheet on page 17.

Stop. You cannot take the credit.

3. Can your parents (or someone else) claim you as a dependent on their 1995tax return?

Go to question 4.

Stop. You cannot take the credit.

No.

Yes.

Yes.

No.

If you were in the milita ry sta tioned outside the Un ited Sta tes, see Specia lrules on page 19 before you begin.


17/36


18/36

Page 18

Qualifying child. A qualifying child is a child who:

1. Is your son, daught er, adopted child, gran dchild, stepchild, or foster child,an d

2. Was (at the end of 1995)

under age 19, or

under age 24 and a full-time st udent, or

any age and permanently and totally disabled, an d

3. Either lived with you in th e United Stat es for more tha n ha lf of 1995 (for allof 1995 if a foster child) OR was born or died in 1995 and your home was thechilds home for t he en tire t ime he or sh e was a live dur ing 1995.

Special rules apply if the child was married or is also a qualifying child ofanother person (other than your spouse if filing a joint return). For details, callTele-Tax (see page 27) and listen to topic 601 or get P ub. 596.

Taxable earned income. This is usua lly the amount reported on Form 1040EZ,line 1. But if line 1 includes an amount for a taxable scholarship or fellowshipgrant tha t wasn t r eport ed on a W-2 form, or an amount paid to an inm ate in apenal institution, subtract that amount from the total on line 1. The result isyour ta xable ear ned in come for p ur poses of the ear ned in come credit . If yousubtra cted income pa id to an inm at e, also print PRI and the amountsubtracted to the right of the words W-2 form(s) on line 1 of Form 1040EZ.

Also, if line 1 of Form 1040EZ includes any amount paid to a householdemployee who didnt receive a W-2 form, see Specia l rules on page 19.

Nontaxable earned income. Certain earn ed income is not ta xable, but it m ustbe included to see if you can take the earned income credit. It is also used tofigure th e credit. It includes an ythin g of value (money, goods, or services) tha t isnot taxable which you received from your employer for your work. Someexamples are listed below.

Basic quar ters and subsistence allowances, the value of in-kind quar ters andsubsistence, and combat zone excluded pay received from the U.S. military.These amounts should be shown in box 13 of your 1995 W-2 form with codeQ.

Housing allowances or rental value of a parsonage for clergy members.

Meals and lodging provided for the convenience of your employer.

Voluntary salary deferrals. If you chose to have your employer contributepart of your pay to certa in retirem ent plan s (such a s a 401(k) plan or t heFederal Thrift Savings Plan) instead of having it paid to you, the Deferredcompensation box in box 15 of your W-2 form should be checked. Theamount deferred should be shown in box 13 of your W-2 form.

Volunta ry salar y reductions, such as u nder a cafeteria plan, unless t hey areincluded in box 1 of your W-2 form(s). For details, see Pub. 596.

(continued)


19/36

Page 19

Nontaxa ble earned incom e does n ot includ e welfare benefits.TIP

Effect of credi t on certain w el fare be nef i ts . Any refund you receive as theresult of claiming the earned income credit will not be used to determine if youare eligible for the following benefit programs, or how much you can receive fromthem.

Aid to Families With Dependent Children (AFDC).

Medicaid and supplemental security income (SSI).

Food st am ps a nd low-income h ousin g.

Specia l rules . If you were in the military on extended active duty outside theUnited Sta tes, your h ome is considered to be in the U nited Sta tes dur ing thatduty period. Get Pub. 596 for the definition of extended active duty.

If you were a househo ld employee who didnt receive a W-2 form because youremployer paid you less than $1,000 in 1995, be sure to include the amount youwere paid on Form 1040EZ, line 1. Pr int HSH an d th e amoun t t ha t was ntreported on a W-2 form in the space to the right of the words W-2 forms online 1.

Amounts pa id to inmates in penal institu tions for t heir work a re not earn edincome for p ur poses of the EIC. If th e t ota l on Form 1040EZ, line 1, includessuch income, subtra ct t hat income from t he am ount on line 1. Enter t he resulton line 1 of the Earned income cred i t worksheet on page 17. Also, printPRI and the amount subtracted in the space to the right of the words W-2form(s) on line 1 of Form 1040EZ.


20/36

1995 Earned Income Credit (EIC)Table

If the amount online 5 or line 7 ofthe worksheet is

Atleast

Butlessthan

Yourcreditis

Caution: This is not a tax table.

To find your credit: First, read down the At leastBut less thancolumns and find the line that includes the amount you entered online 5 or line 7 of the Earned income credit worksheet on page17. Next, read across and find the credit. Then, enter the credit online 6 or line 8 of the worksheet, whichever applies.

$1 $5050 100

100 150150 200

200 250250 300300 350350 400

400 450450 500

500 550550 600

600 650650 700700 750750 800

800 850850 900900 950950 1,000

1,000 1,0501,050 1,1001,100 1,1501,150 1,200

1,200 1,2501,250 1,3001,300 1,3501,350 1,400

1,400 1,4501,450 1,5001,500 1,5501,550 1,600

1,600 1,6501,650 1,7001,700 1,7501,750 1,800

1,800 1,8501,850 1,900

1,900 1,9501,950 2,000

2,000 2,0502,050 2,1002,100 2,1502,150 2,200

2,200 2,2502,250 2,3002,300 2,3502,350 2,400

2,400 2,4502,450 2,5002,500 2,5502,550 2,600

2,600 2,6502,650 2,7002,700 2,7502,750 2,800

2,800 2,8502,850 2,9002,900 2,9502,950 3,000

3,000 3,0503,050 3,100

3,100 3,1503,150 3,200

3,200 3,2503,250 3,3003,300 3,3503,350 3,400

3,400 3,4503,450 3,5003,500 3,5503,550 3,600

3,600 3,6503,650 3,7003,700 3,7503,750 3,800

3,800 3,8503,850 3,9003,900 3,9503,950 4,000

4,000 4,0504,050 4,1004,100 4,1504,150 4,200

5,000 5,0505,050 5,1005,100 5,1505,150 5,200

5,200 5,2505,250 5,3005,300 5,3505,350 5,400

5,400 5,4505,450 5,5005,500 5,5505,550 5,600

5,600 5,6505,650 5,700

5,700 5,7505,750 5,800

5,800 5,8505,850 5,9005,900 5,9505,950 6,000

6,000 6,0506,050 6,1006,100 6,1506,150 6,200

6,200 6,2506,250 6,3006,300 6,3506,350 6,400

6,400 6,4506,450 6,5006,500 6,5506,550 6,600

6,600 6,6506,650 6,7006,700 6,7506,750 6,800

6,800 6,8506,850 6,9006,900 6,9506,950 7,000

7,000 7,0507,050 7,100

7,100 7,1507,150 7,200

7,200 7,2507,250 7,3007,300 7,3507,350 7,400

7,400 7,4507,450 7,5007,500 7,5507,550 7,600

7,600 7,6507,650 7,7007,700 7,7507,750

Page 20


Atleast

Butlessthan

Yourcreditis


Atleast

Butlessthan

Yourcreditis

$2 201

7,800

7,800 7,8507,850 7,9007,900 7,9507,950 8,000

8,000 8,0508,050 8,1008,100 8,1508,150 8,200

8,200 8,2508,250 8,300

8,300 8,3508,350 8,400

8,400 8,4508,450 8,5008,500 8,5508,550 8,600

8,600 8,6508,650 8,7008,700 8,7508,750 8,800

8,800 8,8508,850 8,9008,900 8,9508,950 9,000


Atleast

Butlessthan

Yourcreditis

4,200 4,2504,250 4,3004,300 4,3504,350 4,400

4,400 4,4504,450 4,500

4,500 4,5504,550 4,600

4,600 4,6504,650 4,7004,700 4,7504,750 4,800

4,800 4,8504,850 4,9004,900 4,9504,950 5,000

61013

17212529

3336

4044

48525559

63677175

78828690

9498101105

109113117120

124128132136

140143

147151

155159163166

170174178182

186189193197

205208212

216220224228

231235

239243

247251254258

262266270273

277281285289

293296300304

308312314314

314314314314

314314

314314

314314314314

314314314314

314314314310

306303299295

291287283280

276272

268264

260257253249

245241238234

230226222218

215211207203

199195192188

184180176173

169165

161157

153150146142

138134130127

123119115111

107104100

96

92888581

7773

6965

62585450

46423935

31272320

9,000 9,0509,050 9,1009,100 9,1509,150 9,200

161284

9,200 9,230 1

$9,230

or moreyoumay nottake the

credit


21/36

Page 21

Line 9 Add lines 7 and 8. En ter the total on line 9.

Amount paid with e xtensions of t ime to f i le . If you filed Form 4868 to getan automatic extension of time to file, include in the total on line 9 the amountyou paid with that form. To the left of line 9, print Form 4868 and show theamount paid. Also, include any amount paid with Form 2688 if you filed for anadditional extension.

Refund oramount youowe

Lines 11and 12

Lin e 11 Re fu nd. If line 11 is less than $1, we will send the refund only if you request itwhen you file your return.

If your refund is large, you may want to decrease the amount of income taxwithheld from your pay. See Income tax w i thho ld ing and es t ima ted taxpayments for 1996on page 23.

TIP

Direct deposi t of refund. If you want to have your refund directly depositedinto your bank account, complete Form 8888, Direct Deposit of Refun d, an dattach it to your return. The account designated to receive the direct depositmust be in your name. If you are married filing jointly, the account can be ineither your na me or your spouses na me or in both your an d your spouses na me.The a ccoun t cannot include the name of any other person except as noted

above. To get Form 8888, call 1-800-TAX-FORM (1-800-829-3676) or use one ofthe other sources listed on page 24.

Caution: Some financial institutions do not allow a joint refund to be depositedinto an ind ividual account. Th e IRS is not responsible wh en a financialinstitution refuses a direct deposit for this reason.

Injured spou se cla im. If you file a joint return and your spouse has not paidchild or spousal support payments or certain Federal debts such a s stu dentloans, all or part of the refund on line 11 may be used to pay the past dueamount. But your part of the amount on line 11 may be refunded to you ifallthree of the following apply.

1. You are not required to pay the past-due amount.

2. You r eceived and r eported income (such a s wages, ta xable interest, etc.) onthe joint return.

3. You m ade and r eported payments (such a s Federal income tax withheld fromyour wages) on the joint return.

Ifall three of the above apply to you and you want your part of the amount online 11 refunded to you, complete Form 8379. Print Injured spouse at the top ofForm 1040EZ and attach Form 8379. If you have already filed your return for1995, file Form 8379 by itself to get your refund. You may also be able to file aninjured spouse claim for prior years. See Form 8379 for details.


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Page 22

Lin e 12 Am ou nt yo u o we . Enclose in the envelope with your return a check or moneyorder payable to the Internal Revenue Service for the full amount when you file.Do not attach the payment to the return. Do not send cash. Write your name,address, social security number, daytime phone number, and 1995 Form1040EZ on your payment. You dont have to pay if line 12 is under $1.

You m ay need to increase the amount of income tax withh eld from your pa y. S eeIncome ta x w i thho ld ing a nd es t ima ted ta x paym ent s for 1996 on page 23.TIP

Instal lment payments . If you cannot pay the full amount shown on line 12with your retu rn, you m ay ask t o make monthly installment payments. However,you will be char ged inter est an d ma y be char ged a late payment penalty on t hetax not paid by April 15, 1996, even if your request to pay in installments isgrant ed. You m ust also pay a fee. To limit t he int erest a nd pena lty char ges, payas much of the tax as possible when you file. But before requesting aninstallment agreement, you should consider other less costly alternatives, suchas a bank loan.

To ask for an installment agreement, use Form 9465, Installment AgreementRequest. To get Form 9465, call 1-800-TAX-FORM (1-800-829-3676) or use one ofth e other sources listed on pa ge 24. You should receive a r esponse to your

request for installments within 30 days. But if you file your return after March31, it may take us longer to reply.

Pe nalty for not paying enough tax du ring the year. You may have to pay apenalty if line 12 is at least $500 and it is more than 10% of the tax shown onyour retu rn. The ta x shown on your retu rn is th e am ount on line 10 minus t heamount on line 8. You may choose to have the IRS figure the penalty for you. Ifyou owe a penalty, the IRS will send you a bill. However, if you want to figurethe penalty yourself on Form 2210, you must file Form 1040A or Form 1040 todo so. The penalty may be waived under certain conditions. Get Pub. 505 fordetails.

Except ions to the penal ty . You will not owe the penalty if your 1994 taxretu rn was for a ta x year of 12 full months a nd e i ther 1 or 2 below applies.

1. You h ad no ta x liability for 1994 and you were a U.S. citizen or resident forall of 1994, or

2. Line 7 on your 1995 return is at least as much as your 1994 tax liability.

Sign your return Form 1040EZ is not considered a valid return unless you sign it. If you are filinga joint ret urn , your spouse must also sign. Be sure to date your r etur n a nd ent eryour occupation(s). If you are filing a joint return as a surviving spouse, seeWhat if a taxpayer died? on page 5.

Childs return. If your child cann ot sign th e retur n, either par ent m ay sign t hechilds n am e in t he s pace provided. Then, a dd By (your signat ur e), par ent for

minor child.Paid preparers must s ign your return. Generally, anyone you pay to prepareyour retu rn must sign it in th e space below your signat ure a nd provide certa inother information. The preparer must give you a copy of the return for yourrecords. Someone who prepares your return but does not charge you should notsign your return.


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Page 23

Section 4General Information

What do I need if Iwrite to the IRS?

If you write to the IRS, be sure to include your social security number on yourcorr espondence. If you dont include it , it m ay t ak e us longer to reply.

What should I doif I move?

If you move after you file your return, always notify in writing the InternalRevenue Service Center where you filed your last return, or the Chief, Taxpayer

Service Division, at your local IRS district office. You can use Form 8822 tonotify us of your new address. If you are expecting a refund, you should alsonotify the post office serving your old address. This will help forward your checkto your new address.

How long should Ikeep my taxreturn?

Keep a copy of your tax return, worksheets you used, and records of all itemsappearing on it (such as W-2 and 1099 forms) until the statute of limitationsruns out for that return. Usually, this is 3 years from the date the return wasdue or filed, or 2 years from the date the tax was paid, whichever is later. Youshould keep s ome r ecords longer. F or example, keep pr operty records (includingthose on your home) as long as they are needed to figure the basis of the originalor replacement property. For more details, get Pub. 552.

Income taxwithholding andest imated taxpayments for1996

If the amount you owe the IRS (line 12) or the refund the IRS owes you (line 11)is large, you may want to file a new Form W-4 with your employer to change theamount of income tax to be withheld from your pay. In general, you do not haveto make est imated t ax payments if you expect t hat your 1996 tax ret urn willshow a ta x refund OR a t ax balance due th e IRS of less th an $500.

Get Pub. 505 for more details.

How do I amendmy tax return?

Use Form 1040X to change the return you already filed. If you filed a jointreturn, you may not, after the due date of that return, amend it to file asma rried filing a separat e ret urn . Generally, Form 1040X must be filed within 3years after t he dat e the original retu rn wa s filed, or within 2 years a fter t hedate the t ax was paid, whichever is later.

What are myrights as ataxpayer?

You have the right to be treated fairly, professionally, promptly, and courteouslyby IRS employees. Our goal at the IRS is to protect your rights so that you willhave the highest confidence in the integrity, efficiency, and fairness of our taxsystem. To ensur e th at you always receive such t reat ment , you sh ould knowabout the many rights you have at each step of the tax process. For details, getPub. 1.

How do I make agift to reduce

the public debt?

If you wish to do so, make a check payable to Bureau of the Public Debt. Youcan send it to: Bureau of the Public Debt, Department G, Washington, DC

20239-0601. Or, you can enclose the check with your income tax return whenyou file. You may be able to deduct this gift if you itemize your deductions for1996.


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Page 24

How do I getforms andpublications?

By phone . Ca ll 1-800-TAX-FORM (1-800-829-3676) betwee n 7:30 a.m . a nd 5:30p.m. weekdays. (In Alaska and Hawaii, the hours are Pacific Standard Time; inPuerto Rico, the hours are Eastern Standard Time.) You should receive yourorder or notification of its status within 7 to 15 workdays of your call.

In person. Visit your local IRS office or a participating post office or library.Post offices car ry only the most common form s a nd s chedules. Librar ies stock awider selection of forms and also have publications available. See list below andon page 25.

By computer and modem. If you subscribe to an on-line service, ask if IRSinform at ion is ava ilable an d, if so, how to access it . You can a lso get inform at ionthrough IRIS, the Internal Revenue Information Services, on FedWorld, agovernment bulletin board. Tax forms, instructions, publications, and other IRSinforma tion are available through IRIS.

IRIS is accessible directly by calling 703-321-8020. On t he Int ern et, you cantelnet to fedworld.gov or, for file transfer protocol services, connect toftp.fedworld.gov. If you are using the World Wide Web, connect tohttp://www.ustreas.gov.

FedWorlds h elp desk offers technical a ssista nce on a ccessing IRIS (not t ax h elp)during regular business hours at 703-487-4608. The IRIS menus offer

information on available file formats and software needed to read and print files.You must print the forms to use them; the forms are not designed to be filled inon-screen.

Tax forms, instructions, and publications are also available on CD-ROM,including prior-year forms starting with the 1991 tax year. For orderinginform at ion a nd softwa re requ iremen ts, cont act t he Govern men t P rint ing OfficesSuperintendent of Documents (202-512-1800) or Federal Bulletin Board(202-512-1387).

By mai l . Write to: Central Area Distribution Center, P.O. Box 8903,Bloomington, IL 61702-8903. If you live in the Virgin Islands, write to the V.I.Bureau of Interna l Revenue, 9601 Est at e Thomas, Charlotte Amalie, St.Thomas, VI 00802. DO NOT USE THE ENVELOPE THAT CAME WITH THIS

BOOKLET! You should receive your order or notification of the status of yourorder within 7-15 workdays after we receive your statement.

You can get the following items from the IRS or get them at participating post off ices orlibraries.

Form 1040Instructions for Form 1040 & SchedulesSchedule A for itemized dedu ctionsSchedule B for interest and dividendincome if over $400; and for answering theforeign accounts or foreign trusts questionsSchedule EIC qua lifying child informa tionfor the earned income creditForm 8888 to have your refund directlydeposited into your bank account

Form 1040AInstructions for Form 1040A & SchedulesSchedule 1 for Form 1040A filersto report interest and dividend incomeSchedule 2 for Form 1040A filersto report child and dependent care expensesForm 1040EZInstru ctions for Form 1040EZ


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Page 25

You can photocopy these i tems (as wel l as those l i s ted on page 24) at part ic ipat inglibraries or order them from the IRS.

Schedule 3, Credit for the Elderly orthe Disabled for Form 1040A Filers

Schedule C, Profit or Loss From BusinessSchedule C-EZ, Net P rofit Fr om BusinessSchedule D, Capital Gains an d LossesSchedule E, Supplemental Income and LossSchedule F, Profit or Loss From Fa rmingSchedule H, Household Employment TaxesSchedule R, Credit for the Elderly or the

DisabledSchedule SE, Self-Employmen t Ta xForm 1040-ES, Estimated Tax for

IndividualsForm 1040X, Amended U.S. Individual

Income Tax ReturnForm 2106, Employee Business ExpensesForm 2106-EZ, Unr eimbursed Em ployee

Business ExpensesForm 2119, Sale of Your HomeForm 2210, Underpayment of Estimated

Tax by Individuals, Estates, and Tru stsForm 2441, Child and Dependent Car e

Expenses

Form 3903, Moving Expen sesForm 4562, Depreciation and AmortizationForm 4868, Application for Aut omatic

Exten sion of Time To File U.S. IndividualIncome Tax Return

Form 5329, Additional Taxes Attributableto Qualified Retirement Plans (IncludingIRAs), Annuit ies, and Modified En dowmentContracts

Form 8283, Noncash CharitableContributions

Form 8582, Passive Activity LossLimitations

Form 8606, Nondeductible IRAs(Contributions, Distributions,and Basis)

Form 8822, Cha nge of AddressForm 8829, Expenses for Business Use of

Your HomePub. 1, Your Rights as a TaxpayerPub. 17, Your Federal Income TaxPub. 334, Tax Guide for Small BusinessPub. 463, Travel, Ent ertainment , and Gift

ExpensesPub. 501, Exemptions, Sta ndar d Deduction,

and Filing InformationPub. 502, Medical and Dental ExpensesPub. 505, Tax Withh olding and Estimated

Ta xPub. 508, Educational ExpensesPub. 521, Moving Expen sesPub. 523, Selling Your HomePub. 525, Taxable and Nontaxable IncomePub. 527, Residential Rental Property

(Including Renta l of Vacation H omes)Pub. 529, Miscellaneous DeductionsPub. 550, Investment In come and ExpensesPub. 554, Tax In form at ion for

Older Americans

Pub. 575, Pension and Annu ity IncomePub. 590, Individual Retirement

Arrangements (IRAs)Pub. 596, Ear ned In come CreditPub. 910, Guide to Free Tax Services

(includes a list of publications)Pub. 917, Business Use of a CarPub. 926, Househ old E mployers Ta x GuidePub. 929, Tax Rules for Children and

DependentsPub. 936, Home Mortgage Interest

Deduction


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Page 26

Where do I call toget answers to myFederal taxquestions?

If you want to checkon the status of your1995 refund, call

Tele-Tax. See page27 for the number

Call the IRS with you r tax quest ion. If you cannot answer your tax questionby reading the tax form instructions or one of our free tax publications, pleasecall us. You will not be charged for the call unless your phone company chargesyou for local calls. This service is available Monday through Friday from 7:30a.m. to 5:30 p.m. (Hours in Alaska and Hawaii may vary.)

Before you c al lIRS representatives care about the quality of the service weprovide t o you, our cust omer. You can help u s pr ovide accur at e, completeanswers to your tax questions by having the following information available.

1. The tax form, schedule, or notice to which your question relates.

2. The facts about your par ticular situation. The answer t o the same questionoften varies from one taxpayer to another because of differences in their age,income, whether they can be claimed as a dependent, etc.

3. The nam e of any IRS publicat ion or other source of informa tion th at youused to look for the answer.

Making th e cal lFind the correct number for you by using the chart below anddial the n umber. If you h ave a pu lse or r ota ry dial phone, sta y on t he line an done of our assisters will answer your call.

If you have a touch-tone telephone, press 1 to enter our automated telephonesystem. You can press the number for your topic as soon as you hear it. Selecting

the correct topic helps us serve you faster and more efficiently. The systemallows you to select from the following topics: for questions about a notice, letter,or bill you received; to order tax forms or publications; for questions about yourrefund, a tax return you filed, or your tax records; for questions about yourta xes, or a bout preparing a ta x retur n; and for quest ions a bout business oremploymen t ta xes. In 1995, we closed over 97% of accoun t inquiries wit h onecontact.

Before you hang upIf you do not fully understand the answer you receive, oryou feel our representative may not fully understand your question, ourrepresenta tive needs to know this. The represent at ive will be happy to take theadditional t ime required to be sure he or sh e ha s an swered your question fullyand in the manner that is most helpful to you.

By law, you are responsible for paying your share of Federal income tax. If weshould make an error in answering your question, you are still responsible forthe payment of the correct tax. Should this occur, however, you will not becharged any penalty. In 1995, penalties were canceled for 243 people. To makesure t hat IRS representa tives give accura te a nd court eous a nswers, a second IRSrepresentative sometimes listens in on telephone calls. No record is kept of anyta xpayers ident ity. Our a ccur acy rat e was 91% in 1995.

Choosing the right numberIf there is a number listed belowthat is a local (not a long distance) call for you, please use thatnumber. If the number listed below is a long distance call for youOR if your local area (state/city) is not listed below, please call1-800-829-1040.

ArizonaPh oenix, 640-3900

CaliforniaOakland, 839-1040

ColoradoDenver, 825-7041

FloridaJacksonville, 354-1760

GeorgiaAtlanta, 522-0050

IndianaIndianapolis, 226-5477

MarylandBaltimore, 962-2590

MassachusettsBoston, 536-1040

MichiganDetroit, 237-0800

MinnesotaMinneapolis, 644-7515St. Paul, 644-7515

MissouriSt. Louis, 342-1040

New YorkBuffalo, 685-5432

OhioCincinnati, 621-6281Cleveland, 522-3000

OregonPortland, 221-3960

PennsylvaniaPhiladelphia, 574-9900Pitt sburgh, 281-0112

Puerto RicoSan J uan Metro Area,766-5040

TennesseeNashville, 834-9005

TexasDallas, 742-2440Houston, 541-0440

VirginiaRichmond, 698-5000

WashingtonSeattle, 442-1040

Phone Help for PeopleWith Impaired Hearing

All area s in U.S.,including Alaska ,Hawa ii, Virgin Islands,

and Puert o Rico:1-800-829-4059

Note: This number isanswered by T DDequipment only.

Hours of TDDOperation

8:00 a.m. to 6:30 p.m. EST(Jan. 1April 6)

9:00 a.m. to 7:30 p.m. EDT(April 7April 15)

9:00 a.m. to 5:30 p.m. EDT(April 16Oct. 26)

8:00 a.m. to 4:30 p.m. EST(Oct. 27Dec. 31)


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Page 27

What is Tele-Tax? Automated refund information allows you to check the status of your 1995refund.

Recorded tax information includes about 150 topics th at answer m anyFederal tax questions. You can listen to up to three topics on each call you make.

How do I useTele-Tax?

Automated refund information

Be sure to have a copy of your 1995 tax return available because you will needto know the first social security number shown on your return, the filing status,and the exact whole-dollar amount of your refund.

Then, call the appropriate phone number listed below and follow the recordedinstructions.

Th e IRS upd ates refund information every 7 days. If you call to find out about th estatus of your refund and you are not given the date it will be issued, please wait7 d ays before calling ba ck.

TIP

Touch-tone service is generally available Monday through Friday from 7:00 a.m.to 11:30 p.m. Rotary or pulse service is generally available Monday throughFriday from 7:30 a.m. to 5:30 p.m. (Hours may vary in your area.)

Recorded tax information

A complete list of topics is on page 28. Touch-tone service is available 24 hours aday, 7 days a week. Rotary or pulse service is generally available Mondaythrough Friday from 7:30 a.m. to 5:30 p.m. (Hours in Alaska and Hawaii mayvary.)

Select th e nu mber of the topic you wa nt to hear . Then, call th e appropriatephone number listed below.

For the directory of topics, l isten to topic 123.

Have paper a nd pencil han dy to ta ke notes.

Choosing the right numberIf there is a number listed belowthat is a local (not a long distance) call for you, please use thatnumber. If the number listed below is a long distance call for youOR if your local area (state/city) is not listed below, please call1-800-829-4477.

ArizonaPh oenix, 640-3933

CaliforniaOakland, 839-4245

ColoradoDenver, 592-1118

District of Columbia628-2929

Georgia

Atlanta, 331-6572

Ill inoisChicago, 886-9614

In area code 708,1-312-886-9614

Sprin gfield, 789-0489

IndianaIndianapolis, 631-1010

IowaDes Moines, 284-7454

MarylandBaltimore, 244-7306

MassachusettsBoston, 536-0709

MichiganDetroit, 961-4282

MinnesotaMinneapolis, 644-7748St. Paul, 644-7748

MissouriSt. Louis, 241-4700

NebraskaOmaha, 221-3324

New YorkBuffalo, 685-5533

OhioCincinnati, 421-0329Cleveland, 522-3037

OregonPortland, 294-5363

PennsylvaniaPhiladelphia, 627-1040

Pitt sburgh, 261-1040

TennesseeNashville, 781-5040

TexasDallas, 767-1792Houston, 541-3400

VirginiaRichmond, 783-1569

WashingtonSeattle, 343-7221

WisconsinMilwaukee, 273-8100

(continued)


28/36

TopicTopicTopicSubjectSubjectSubject No.No.No.Tele-Tax Topics

Topic TopicS ubject S ubject N o. N o.

IRS Help Available

IRS servicesVolunteer t axassistance, toll-freetelephone, walk-inassistance, and outreachprograms

101

Tax assistance forindividuals withdisabilities and t hehearing impaired

102

Small Business TaxEducation Program(STEP)Tax help forsmall businesses

103

Problem ResolutionProgramHelp forproblem situations

104

Public librariesTaxinformat ion tapes an dreproducible tax forms

105

Topic numbers areeffective January 1,1996.

911

151

152

153

154

155

156

157

201202

203

204

251

252

253

254

301

302

303

304

305

306

307

308309

310

311

312

999

351

352

353

354

355

356

401

402

403

404

405

406

407

408

409

410

411

412

413

414

415

416

417

418

419

420

421

422

423

424

425

426

451

452

453

454

501

502

503

504

505

506

507

508

509

510

511

512

513

514

515

551

552

553

554

555

556

558

601

602

603

651

652

653

701

702

703

704

705

706

751

752

753

755

756

757

758

759

760

761

762

801

802

803

804

805

806

807

851

852

853

854

855

856

901

902

903

904

951

952

953

954

955

956

957

958

959

960

Hardship assistanceapplications

IRS ProceduresYour appeal rights

RefundsHow longthey should take

What to do if youhavent filed your taxreturn (Nonfilers)

Form W-2What to doif not r eceived

Forms andpublicationsHow toorder

Copy of your ta xreturnHow to get one

Change of addressHow to notify IRS

Collection

The collection processWhat to do if you cantpay your t ax

Failure to pay childsupport and otherFederal obligations

Offers in compromise

Alternative Fi l ingMethods

Form 1040PC taxreturn

Electronic filing

Substitute tax forms

How to choose a taxpreparer

General Information

When, where, and h owto file

Highlights of taxchanges

Checklist of commonerrors when preparingyour tax return

Extensions of time tofile your tax r eturn

Recordkeeping

Penalty forunderpayment ofestimated tax

Backup withholding

Amended returnsTax fraudHow toreport

Tax-exempt status fororganizations

How to a pply fortax-exempt status

Power of attorneyinformation

Local in forma tion

Fil ing Requirements,Fi l ing Status, and

Exemptions

Who must file?

Which form 1040,1040A, or 1040EZ?

What is your filing

status?

Dependents

Estimated tax

Decedents

Types of Income

Wages and salaries

Tips

Interest received

Dividends

Refunds of state a ndlocal t axes

Alimony received

Business income

Sole proprietorship

Capital gains an d losses

Pensions and annuities

PensionsThe generalrule and the simplifiedgeneral rule

Lump-sum distributions

Rollovers fromretirement plans

Rental income a ndexpenses

Renting vacationproperty and renting torelatives

Royalties

Farming and fishingincome

Earnings for clergy

Unemployment

compensationGambling income andexpenses

Bartering income

Scholarship a ndfellowship grants

Nontaxable income

Social security andequivalent railroadretirement benefits

401(k) plans

Passive activitiesLosses and credits

Adjustments to Income

Individual ret irementarra ngements (IRAs)

Alimony paid

Bad debt deduction

Tax shelters

Itemized Deductions

Should I itemize?

Medical an d dentalexpenses

Deductible taxes

Home mortgage points

Interest expense

Contributions

Casualty losses

Miscellaneous expenses

Business use of home

Business use of car

Business travelexpenses

Business entertainmentexpenses

Educational expenses

Employee businessexpenses

Disaster ar ea losses

Tax Computation

Standar d deduction

Tax and credits figuredby IRS

Tax on a childsinvestment income

Self-employment tax

Five- or ten-year tax

options for lump-sumdistributions

Alternat ive minimumtax

Gift ta x

Tax Credits

Earned income credit(EIC)

Child and dependentcare credit

Credit for the elderly orthe disabled

IRS Notices and Letters

NoticesWhat to do

Notice of underreportedincomeCP 2000

IRS notices and billsand penalty andinterest charges

Basis of Assets,Depreciation, and Sale of

Assets

Sale of your homeGeneral

Sale of your h omeHowto report gain

Sale of your home

Exclusion of gain, a ge55 and over

Basis of assets

Depreciation

Installment sales

Employer TaxInformation

Social security andMedicare withholdingrates

Form W-2Where,when, and how to file

Form W-4Employeeswithholding allowancecertificate

Employer identificationnumber (EIN)How t oapply

Employment taxes forhousehold em ployees

Form 941Depositrequirements

Form 941EmployersQuarterly Federal TaxReturn

Form 940/940-EZDeposit r equirements

Form 940/940-EZEmp loyers Annua lFederal Un employmentTax Return

Form 945AnnualReturn of Withheld

Federal Income TaxTipsWithholding andreporting

Magnetic MediaFi lers1099 Series and

Related InformationReturns

(For electronic filing ofindividual retur ns, listen to

topic 252.)

Who must filemagnetically

Acceptable media andlocating a third par ty toprepare your files

Applications, forms, andinformation

Waivers and extensions

Test files and combinedFederal and st ate filing

Electronic filing ofinformation returns

Informa tion ReportingProgram Bulletin BoardSystem

Tax Information forAliens and U.S. Citizens

Living Abroad

Resident an dnonresident aliens

Dual-status alien

Foreign earned incomeexclusionGeneral

Foreign earned incomeexclusionWhoqualifies?

Foreign earned incomeexclusionWhatqualifies?

Foreign tax credit

Tax Information forPuerto Rico Residents

(in Spanish)

Who must file a U.S.income tax r eturn inPuerto Rico

Deductions and creditsfor P uert o Rico filers

Federal employmenttaxes in Pu erto Rico

Tax assistance forPuerto Rico residents

Other Tele-Tax Topicsin Spanish

IRS servicesVolunteer t axassistance, toll-freetelephone, walk-inassistance, andoutreach programs

RefundsHow longthey should take

Forms andpublicationsHow t oorder

Highlights of taxchanges

Who must file?

Which form to use

What is your filingstatus?

Social security andequivalent railroadretirement benefits

Earned income credit(EIC)

Advance earnedincome credit

604 Advance ea rned incomecredit

754 Form W-5Advanceearned income credit

961 Al ien tax clea rance

Page 28

455 Moving expenses

Estate tax557

TeleFile255


29/36

Section 51995 Tax TableFor persons with taxable incomeof less than $50,000

$0 $0$5

1,400 2121,425

6,0003,0005 215

1,425 2161,450

15 325

1,450 2191,475

4543,0503,000 6,0506,000 904

1,475 2231,500

4613,1003,050 6,1006,050 91125 650 4693,1503,100 6,1506,100 919

1,500 2271,525

50 975 4763,2003,150 6,2006,150 926

1,525 2311,550

75 131004843,2503,200 6,2506,200 934

1,550 2341,575

4913,3003,250 6,3006,250 941

1,575 2381,600

100 171254993,3503,300 6,3506,300 949125 21150

2421,600 1,625

5063,4003,350 6,4006,350 956150 24175

2461,625 1,650

5143,400 6,4003,450 6,450 964

2491,650 1,675

175 28200

5213,450 6,4503,500 6,500 971

2531,675 1,700

200 322255293,500 6,5003,550 6,550 979225 36250

2571,700 1,725

5363,550 6,5503,600 6,600 986

2611,725 1,750

5443,6503,600 6,6506,600 994250 39275

2641,750 1,775

5513,7003,650 6,7006,650 1,001

275 43300

2681,775 1,800

5593,7503,700 6,7506,700 1,009300 47325

5663,8003,750 6,8006,750 1,016

2721,8251,8002761,8501,825

325 51350

1,0245743,8503,800 6,8506,800

2791,8751,850

350 54375

1,0315813,9003,850 6,9006,850

2831,9001,875

375 58400

1,0395893,9503,900 6,9506,9001,0465964,0003,950 7,0006,950

2871,900 1,925

400 62425 2911,925 1,950

425 66450 2941,950 1,975

7,0004,000450 69475 2981,975 2,000

6044,000 7,0004,050 1,0547,050

475 73500

6114,050 7,0504,100 1,0617,100

2,000500 77525

6194,100 7,1004,150 1,0697,150

525 81550

6264,150 7,1504,200 1,0767,200

2,0252,000 3022,0502,025 306550 84575

6344,200 1,0847,2004,250 7,250

2,0752,050 309575 88600

6414,250 1,0917,2504,300 7,300

2,1002,075 313600 92625

6494,300 1,0997,3004,350 7,350

6564,350 1,1067,3504,400 7,400

2,100 2,125 317625 966502,125 2,150 321650 99675

6644,4504,400 1,1147,4507,4002,150 2,175

324675 103700

6714,5004,450 1,1217,5007,450

2,175 2,200 328

6794,5504,500 1,1297,5507,500

700 107725

2,200 2,225 332

6864,6004,550 1,1367,6007,550

725 111750

2,225 2,250 336

6944,600 1,1447,6004,650 7,650

750 114775

2,250 2,275 339

7014,650 1,1517,6504,700 7,700

2,275 2,300 343

7094,700 1,1597,7004,750 7,750

775 118800

2,3252,300 347

7164,750 1,1667,7504,800 7,800

800 122825

2,3502,325 351

825 126850

7244,800 1,1747,8507,8004,850

2,3752,35