IRS TAX YEAR 2022 1040 and 1040-SR TAX AND EARNED INCOME CREDIT TABLES NOTE: THIS BOOKLET DOES NOT 240 CONTAIN ANY TAX FORMS. 480 INTEMPS 200 220 .081 140 160 S.W S OZI N S 300 MN N.E 320 340 07 FR This booklet only contains Tax and Earned Income Credit Tables from the Instructions for Form 1040 (and 1040-SR). freefile Sep 27, 2022 FreeFile is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile. Pay Online. It's fast, simple, and secure. Go to IRS.gov/Payments. Department of the Treasury Internal Revenue Service www.irs.gov Cat. No. 24327A Table of Contents Contents Department of the Treasury 2022 Tax Table Internal Revenue Service Page Contents 3 2022 EIC Table Page 16 -2- 2022 Tax Table If line 15 (taxable income) is- CAUTION See the instructions for line 16 to see if you must use the Tax Table below to figure your tax. Sample Table At But Least Less Than Single Married Married Head filing filing jointly* sepa- of a house- hold Example. A married couple are filing a joint return. Their taxable income on Form 1040, line 15, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,628. This is the tax amount they should enter in the entry space on Form 1040, line 16. rately Your tax is- 2,616 2,822 2,734 2,622 2,828 2,740 2,628 2,834 2,746 25,200 25,250 2,822 25,250 25,300 2,828 25,300 25,350 2,834 25,350 25,400 2,840 2,634 2,840 2,752 And you are― If line 15 (taxable income) is― And you are- If line 15 (taxable income) is― And you are― At But Single Married least less filing Married filing Head of a than jointly* sepa- rately house- hold At least less than But Single Married filing jointly sepa- Married filing rately Head of a house- hold At But least less Single Married Married Head of than filing filing jointly sepa- a rately house- hold Your tax is- Your tax is- Your tax is- 0 5 5 15 15 25 25 50 50 75 75 100 100 125 11 125 150 14 150 175 175 200 91160 16 19 200 225 21 21 225 250 24 250 275 275 300 29 300 325 31 325 350 350 375 375 400 39 400 425 425 450 450 475 475 500 500 525 525 550 550 575 575 600 600 625 625 650 650 675 675 700 700 725 725 750 750 775 775 800 800 825 825 850 850 875 875 900 900 925 925 950 950 975 975 1,000 22 347 47556 6616% FORT - 23 26 31 34 36 41 41 44 49 51 59 64 69 71 74 76 79 81 84 86 89 91 94 96 99 01246 01246 01246 2-160 22225 £2847 4756 2616S FEOR 8 01246 1,000 2,000 1,000 1,025 101 101 101 101 1,025 1,050 104 104 104 9 11 14 16 19 24 24 26 29 34 36 36 39 44 44 49 51 51 59 64 69 71 74 76 79 81 84 86 89 91 94 96 99 P1100 22225 74 47546 26482 FORE 22255 22 9 1,050 1,075 106 106 106 106 11 1,075 1,100 109 109 109 109 26 34 86 96 1225 $377 47546 280 FIORE 225 22 14 1,100 1,125 111 111 16 19 1,125 1,150 114 114 1,150 1,175 116 116 1,175 1,200 119 119 24 1,200 1,225 121 121 26 1,225 1,250 124 124 29 1,250 1,275 126 126 31 1,275 1,300 129 129 34 1,300 1,325 131 131 36 1,325 1,350 134 39 1,350 1,375 136 41 1,375 1,400 139 139 44 1,400 1,425 141 141 1,425 1,450 144 144 1,450 1,475 146 146 49 1,475 1,500 149 149 51 1,500 1,525 151 151 1,525 1,550 154 1,550 1,575 156 156 59 1,575 1,600 159 159 61 1,600 1,625 161 161 64 66 1,625 1,650 164 69 1,650 1,675 166 1,675 1,700 169 71 1,700 1,725 171 171 74 1,725 1,750 174 76 79 1,750 1,775 176 E ON 2257 7747 66666 66877 P 111 111 114 114 116 116 119 119 121 121 124 124 126 126 129 129 131 131 134 134 136 136 139 139 141 141 144 146 149 151 151 154 154 156 159 161 164 164 166 169 169 171 174 174 176 176 C 2257 87747 66666 68877 F 2,000 2,025 201 201 201 201 104 2,025 2,050 204 204 204 204 2,050 2,075 206 206 206 206 2,075 2,100 209 209 209 209 2,100 2,125 211 211 211 211 2,125 2,150 214 214 214 214 2,150 2,175 216 216 216 216 2,175 2,200 219 219 219 219 2,200 2,225 221 221 221 221 2,225 2,250 224 224 224 224 2,250 2,275 226 226 226 226 2,275 2,300 229 229 229 229 2,300 2,325 231 231 231 231 134 2,325 2,350 234 234 234 234 136 2,350 2,375 236 236 236 236 2,375 2,400 239 239 239 239 2,400 2,425 241 241 241 241 144 2,425 2,450 244 244 244 244 146 2,450 2,475 246 246 246 246 149 2,475 2,500 249 249 249 249 2,500 2,525 251 251 251 251 154 2,525 2,550 254 254 254 254 156 2,550 2,575 256 256 256 256 159 2,575 2,600 259 259 259 259 161 2,600 2,625 261 261 261 261 164 2,625 2,650 264 264 264 264 166 2,650 2,675 266 266 266 266 169 2,675 2,700 269 269 269 269 171 2,700 2,725 271 271 271 271 174 2,725 2,750 274 274 274 274 176 2,750 2,775 276 276 276 276 81 1,775 1,800 179 179 179 179 2,775 2,800 279 279 279 279 1,800 1,825 181 181 181 181 2,800 2,825 281 281 281 281 84 1,825 1,850 184 184 184 184 2,825 2,850 284 284 284 284 86 1,850 1,875 186 186 186 186 2,850 2,875 286 286 286 286 89 91 1,875 1,900 189 189 189 189 2,875 2,900 289 289 289 289 94 1,900 1,925 191 191 191 191 2,900 2,925 291 291 291 291 1,925 1,950 194 194 194 194 2,925 2,950 294 294 294 294 96 1,950 1,975 196 196 196 196 2,950 2,975 296 296 296 296 99 1,975 2,000 199 199 199 199 2,975 3,000 299 299 299 299 * This column must also be used by a qualifying surviving spouse. -3- (Continued) 2022 Tax Table If line 15 (taxable income) is― And you are― If line 15 (taxable And you are― income) is― If line 15 (taxable income) is― At But Single least less than Married filing jointly Married filing Head of a At But Single Married least less filing Married filing * sepa- rately house- hold than jointly * sepa- Head of a house- At But Single least less than rately hold Your tax is- Your tax is- - Continued And you are― Married Married filing filing * jointly sepa- Head of a rately house- hold Your tax is- 3,000 6,000 9,000 3,000 3,050 303 303 303 303 6,000 6,050 603 603 603 603 9,000 9,050 903 903 903 903 3,050 3,100 308 308 308 308 6,050 6,100 608 608 608 608 9,050 9,100 908 908 908 908 3,100 3,150 313 313 313 313 6,100 6,150 613 613 613 613 9,100 9,150 913 913 913 913 3,150 3,200 318 318 318 318 6,150 6,200 618 618 618 618 9,150 9,200 918 918 918 918 3,200 3,250 323 323 323 323 6,200 6,250 623 623 623 623 9,200 9,250 923 923 923 923 3,250 3,300 328 328 328 328 6,250 6,300 628 628 628 628 9,250 9,300 928 928 928 928 3,300 3,350 333 333 333 333 6,300 6,350 633 633 633 633 9,300 9,350 933 933 933 933 3,350 3,400 338 338 338 338 6,350 6,400 638 638 638 638 9,350 9,400 938 938 938 938 3,400 3,450 343 343 343 343 6,400 6,450 643 643 643 643 9,400 9,450 943 943 943 943 3,450 3,500 348 348 348 348 6,450 6,500 648 648 648 648 9,450 9,500 948 948 948 948 3,500 3,550 353 353 353 353 6,500 6,550 653 653 653 653 9,500 9,550 953 953 953 953 3,550 3,600 358 358 358 358 6,550 6,600 658 658 658 658 9,550 9,600 958 958 958 958 3,600 3,650 363 363 363 363 6,600 6,650 663 663 663 663 9,600 9,650 963 963 963 963 3,650 3,700 368 368 368 368 6,650 6,700 668 668 668 668 9,650 9,700 968 968 968 968 3,700 3,750 373 373 373 373 6,700 6,750 673 673 673 673 9,700 9,750 973 973 973 973 3,750 3,800 378 378 378 378 6,750 6,800 678 678 678 678 9,750 9,800 978 978 978 978 3,800 3,850 383 383 383 383 6,800 6,850 683 683 683 683 9,800 9,850 983 983 983 983 3,850 3,900 388 388 388 388 6,850 6,900 688 688 688 688 9,850 9,900 988 988 988 988 3,900 3,950 393 393 393 393 6,900 6,950 693 693 693 693 9,900 9,950 993 993 993 993 3,950 4,000 398 398 398 398 6,950 7,000 698 698 698 698 9,950 10,000 998 998 998 998 4,000 7,000 10,000 4,000 4,050 403 403 403 403 7,000 7,050 703 703 703 703 10,000 10,050 1,003 1,003 1,003 1,003 4,050 4,100 408 408 408 408 7,050 7,100 708 708 708 708 10,050 10,100 1,008 1,008 1,008 1,008 4,100 4,150 413 413 413 413 7,100 7,150 713 713 713 713 10,100 10,150 1,013 1,013 1,013 1,013 4,150 4,200 418 418 418 418 7,150 7,200 718 718 718 718 10,150 10,200 1,018 1,018 1,018 1,018 4,200 4,250 423 423 423 423 7,200 7,250 723 723 723 723 10,200 10,250 1,023 1,023 1,023 1,023 4,250 4,300 428 428 428 428 7,250 7,300 728 728 728 728 10,250 10,300 1,028 1,028 1,028 1,028 4,300 4,350 433 433 433 433 7,300 7,350 733 733 733 733 10,300 10,350 1,034 1,033 1,034 1,033 4,350 4,400 438 438 438 438 7,350 7,400 738 738 738 738 10,350 10,400 1,040 1,038 1,040 1,038 4,400 4,450 443 443 443 443 7,400 7,450 743 743 743 743 10,400 10,450 1,046 1,043 1,046 1,043 4,450 4,500 448 448 448 448 7,450 7,500 748 748 748 748 10,450 10,500 1,052 1,048 1,052 1,048 4,500 4,550 453 453 453 453 7,500 7,550 753 753 753 753 10,500 10,550 1,058 1,053 1,058 1,053 4,550 4,600 458 458 458 458 7,550 7,600 758 758 758 758 10,550 10,600 1,064 1,058 1,064 1,058 4,600 4,650 463 463 463 463 7,600 7,650 763 763 763 763 10,600 10,650 1,070 1,063 1,070 1,063 4,650 4,700 468 468 468 468 7,650 7,700 768 768 768 768 10,650 10,700 1,076 1,068 1,076 1,068 4,700 4,750 473 473 473 473 7,700 7,750 773 773 773 773 10,700 10,750 1,082 1,073 1,082 1,073 4,750 4,800 478 478 478 478 7,750 7,800 778 778 778 778 10,750 10,800 1,088 1,078 1,088 1,078 4,800 4,850 483 483 483 483 7,800 7,850 783 783 783 783 10,800 10,850 1,094 1,083 1,094 1,083 4,850 4,900 488 488 488 488 7,850 7,900 788 788 788 788 10,850 10,900 1,100 1,088 1,100 1,088 4,900 4,950 493 493 493 493 7,900 7,950 793 793 793 793 10,900 10,950 1,106 1,093 1,106 1,093 4,950 5,000 498 498 498 498 7,950 8,000 798 798 798 798 10,950 11,000 1,112 1,098 1,112 1,098 5,000 8,000 11,000 5,000 5,050 503 503 503 503 8,000 8,050 803 803 803 803 11,000 11,050 1,118 1,103 1,118 1,103 5,050 5,100 508 508 508 508 8,050 8,100 808 808 808 808 11,050 11,100 1,124 1,108 1,124 1,108 5,100 5,150 513 513 513 513 8,100 8,150 813 813 813 813 11,100 11,150 1,130 1,113 1,130 1,113 5,150 5,200 518 518 518 518 8,150 8,200 818 818 818 818 11,150 11,200 1,136 1,118 1,136 1,118 5,200 5,250 523 523 523 523 8,200 8,250 823 823 823 823 11,200 11,250 1,142 1,123 1,142 1,123 5,250 5,300 528 528 528 528 8,250 8,300 828 828 828 828 11,250 11,300 1,148 1,128 1,148 1,128 5,300 5,350 533 533 533 533 8,300 8,350 833 833 833 833 11,300 11,350 1,154 1,133 1,154 1,133 5,350 5,400 538 538 538 538 8,350 8,400 838 838 838 838 11,350 11,400 1,160 1,138 1,160 1,138 5,400 5,450 543 543 543 543 8,400 8,450 843 843 843 843 11,400 11,450 1,166 1,143 1,166 1,143 5,450 5,500 548 548 548 548 8,450 8,500 848 848 848 848 11,450 11,500 1,172 1,148 1,172 1,148 5,500 5,550 553 553 553 553 8,500 8,550 853 853 853 853 11,500 11,550 1,178 1,153 1,178 1,153 5,550 5,600 558 558 558 558 8,550 8,600 858 858 858 858 11,550 11,600 1,184 1,158 1,184 1,158 5,600 5,650 563 563 563 563 8,600 8,650 863 863 863 863 11,600 11,650 1,190 1,163 1,190 1,163 5,650 5,700 568 568 568 568 8,650 8,700 868 868 868 868 11,650 11,700 1,196 1,168 1,196 1,168 5,700 5,750 573 573 573 573 8,700 8,750 873 873 873 873 11,700 11,750 1,202 1,173 1,202 1,173 5,750 5,800 578 578 578 578 8,750 8,800 878 878 878 878 11,750 11,800 1,208 1,178 1,208 1,178 5,800 5,850 583 583 583 583 8,800 8,850 883 883 883 883 11,800 11,850 1,214 1,183 1,214 1,183 5,850 5,900 588 588 588 588 8,850 8,900 888 888 888 888 11,850 11,900 1,220 1,188 1,220 1,188 5,900 5,950 6,000 5,950 593 593 593 593 8,900 8,950 893 893 893 893 11,900 11,950 1,226 1,193 1,226 1,193 598 598 598 598 8,950 9,000 898 898 898 898 11,950 12,000 1,232 1,198 1,232 1,198 (Continued) * This column must also be used by a qualifying surviving spouse. - 4- If line 15 (taxable income) is― At But Single least less than 12,000 2022 Tax Table - Continued And you are― If line 15 (taxable And you are― income) is― If line 15 (taxable income) is― And you are― Married filing Married filing Head of a At But Single Married least less filing Married filing Head of a At But Single jointly * sepa- house- than jointly * sepa- house- least less than Married Married filing filing Head of a * jointly sepa- rately hold rately hold rately house- hold Your tax is- Your tax is- Your tax is- 15,000 18,000 12,000 12,050 1,238 1,203 1,238 1,203 15,000 15,050 1,598 1,503 1,598 1,510 18,000 18,050 1,958 1,803 1,958 1,870 12,050 12,100 1,244 1,208 1,244 1,208 15,050 15,100 1,604 1,508 1,604 1,516 18,050 18,100 1,964 1,808 1,964 1,876 12,100 12,150 1,250 1,213 1,250 1,213 15,100 15,150 1,610 1,513 1,610 1,522 18,100 18,150 1,970 1,813 1,970 1,882 12,150 12,200 1,256 1,218 1,256 1,218 15,150 15,200 1,616 1,518 1,616 1,528 18,150 18,200 1,976 1,818 1,976 1,888 12,200 12,250 1,262 1,223 1,262 1,223 15,200 15,250 1,622 1,523 1,622 1,534 18,200 18,250 1,982 1,823 1,982 1,894 12,250 12,300 1,268 1,228 1,268 1,228 15,250 15,300 1,628 1,528 1,628 1,540 18,250 18,300 1,988 1,828 1,988 1,900 12,300 12,350 1,274 1,233 1.274 1,233 15,300 15,350 1,634 1,533 1,634 1,546 18,300 18,350 1,994 1,833 1,994 1,906 12,350 12,400 1,280 1,238 1,280 1,238 15,350 15,400 1,640 1,538 1,640 1,552 18,350 18,400 2,000 1,838 2,000 1,912 12,400 12,450 1,286 1,243 1,286 1,243 15,400 15,450 1,646 1,543 1,646 1,558 18,400 18,450 2,006 1,843 2,006 1,918 12,450 12,500 1,292 1,248 1,292 1,248 15,450 15,500 1,652 1,548 1,652 1,564 18,450 18,500 2,012 1,848 2,012 1,924 12,500 12,550 1,298 1,253 1,298 1,253 15,500 15,550 1,658 1,553 1,658 1,570 18,500 18,550 2,018 1,853 2,018 1,930 12,550 12,600 1,304 1,258 1,304 1,258 15,550 15,600 1,664 1,558 1,664 1,576 12,600 12,650 1,310 1,263 1,310 1,263 15,600 15,650 1,670 1,563 1,670 1,582 18,550 18,600 18,600 2,024 1,858 2,024 1,936 18,650 2,030 1,863 2,030 1,942 12,650 12,700 1,316 1,268 1,316 1,268 15,650 15,700 1,676 1,568 1,676 1,588 18,650 18,700 2,036 1,868 2,036 1,948 12,700 12,750 1,322 1,273 1,322 1,273 15,700 15,750 1,682 1,573 1,682 1,594 18,700 18,750 2,042 1,873 2,042 1,954 12,750 12,800 1,328 1,278 1,328 1,278 15,750 15,800 1,688 1,578 1,688 1,600 18,750 18,800 2,048 1,878 2,048 1,960 12,800 12,850 1,334 1,283 1,334 1,283 15,800 15,850 1,694 1,583 1,694 1,606 18,800 18,850 2,054 1,883 2,054 1,966 12,850 12,900 1,340 1,288 1,340 1,288 15,850 15,900 1,700 1,588 1,700 1,612 18,850 18,900 2,060 1,888 2,060 1,972 12,900 12,950 1,346 1,293 1,346 1,293 15,900 15,950 1,706 1,593 1,706 1,618 18,900 18,950 2,066 1,893 2,066 1,978 12,950 13,000 1,352 1,298 1,352 1,298 15,950 16,000 1,712 1,598 1,712 1,624 18,950 19,000 2,072 1,898 2,072 1,984 13,000 16,000 19,000 13,000 13,050 1,358 1,303 1,358 1,303 16,000 16,050 1,718 1,603 1,718 1,630 19,000 19,050 2,078 1,903 2,078 1,990 13,050 13,100 1,364 1,308 1,364 1,308 16,050 16,100 1,724 1,608 1,724 1,636 19,050 19,100 2,084 1,908 2,084 1,996 13,100 13,150 1,370 1,313 1,370 1,313 16,100 16,150 1,730 1,613 1,730 1,642 19,100 19,150 2,090 1,913 2,090 2,002 13,150 13,200 1,376 1,318 1,376 1,318 16,150 16,200 1,736 1,618 1,736 1,648 19,150 19,200 2,096 1,918 2,096 2,008 13,200 13,250 1,382 1,323 1,382 1,323 16,200 16,250 1,742 1,623 1,742 1,654 19,200 19,250 2,102 1,923 2,102 2,014 13,250 13,300 1,388 1,328 1,388 1,328 16,250 16,300 1,748 1,628 1,748 1,660 19,250 19,300 2,108 1,928 2,108 2,020 13,300 13,350 1,394 1,333 1,394 1,333 16,300 16,350 1,754 1,633 1,754 1,666 19,300 19,350 2,114 1,933 2,114 2,026 13,350 13,400 1,400 1,338 1,400 1,338 16,350 16,400 1,760 1,638 1,760 1,672 19,350 19,400 2,120 1,938 2,120 2,032 13,400 13,450 1,406 1,343 1,406 13,450 13,500 1,412 1,348 1,412 1,343 1,348 16,450 16,500 16,400 16,450 1,766 1,643 1,766 1,678 19,400 19,450 2,126 1,943 2,126 2,038 1,772 1,648 1,772 1,684 19,450 19,500 2,132 1,948 2,132 2,044 13,500 13,550 1,418 1,353 1,418 1,353 16,500 16,550 1,778 1,653 1,778 1,690 19,500 19,550 2,138 1,953 2,138 2,050 13,550 13,600 1,424 1,358 1,424 1,358 16,550 16,600 1,784 1,658 1,784 1,696 19,550 19,600 2,144 1,958 2,144 2,056 13,600 13,650 1,430 1,363 1,430 1,363 16,600 16,650 1,790 1,663 1,790 1,702 19,600 19,650 2,150 1,963 2,150 2,062 13,650 13,700 1,436 1,368 1,436 1,368 16,650 16,700 1,796 1,668 1,796 1,708 19,650 19,700 2,156 1,968 2,156 2,068 13,700 13,750 1,442 1,373 1,442 1,373 16,700 16,750 1,802 1,673 1,802 1,714 19,700 19,750 2,162 1,973 2,162 2,074 13,750 13,800 1,448 1,378 1,448 1,378 16,750 16,800 1,808 1,678 1,808 1,720 19,750 19,800 2,168 1,978 2,168 2,080 13,800 13,850 1,454 1,383 1,454 1,383 16,800 16,850 1,814 1,683 1,814 1,726 19,800 19,850 2,174 1,983 2,174 2,086 13,850 13,900 1,460 1,388 1,460 1,388 16,850 16,900 1,820 1,688 1,820 1,732 19,850 19,900 2,180 1,988 2,180 2,092 13,900 13,950 1,466 1,393 1,466 1,393 16,900 16,950 1,826 1,693 1,826 1,738 19,900 19,950 2,186 1,993 2,186 2,098 13,950 14,000 1,472 1,398 1,472 1,398 16,950 17,000 1,832 1,698 1,832 1,744 19,950 20,000 2,192 1,998 2,192 2,104 14,000 17,000 20,000 14,000 14,050 1,478 1,403 1,478 1,403 17,000 17,050 1,838 1,703 1,838 1,750 20,000 20,050 2,198 2,003 2,198 2,110 14,050 14,100 1,484 1,408 1,484 1,408 17,050 17,100 1,844 1,708 1,844 1,756 20,050 20,100 2,204 2,008 2,204 2,116 14,100 14,150 1,490 1,413 1,490 1,413 17,100 17,150 1,850 1,713 1,850 1,762 20,100 20,150 2,210 2,013 2,210 2,122 14,150 14,200 1,496 1,418 1,496 1,418 17,150 17,200 1,856 1,718 1,856 1,768 20,150 20,200 2,216 2,018 2,216 2,128 14,200 14,250 1,502 1,423 1,502 1,423 17,200 17,250 1,862 1,723 1,862 1,774 20,200 20,250 2,222 2,023 2,222 2,134 14,250 14,300 1,508 1,428 1,508 1,428 17,250 17,300 1,868 1,728 1,868 1,780 20,250 20,300 2,228 2,028 2,228 2,140 14,300 14,350 1,514 1,433 1,514 1,433 17,300 17,350 1,874 1,733 1,874 1,786 20,300 20,350 2,234 2,033 2,234 2,146 14,350 14,400 1,520 1,438 1,520 1,438 17,350 17,400 1,880 1,738 1,880 1,792 20,350 20,400 2,240 2,038 2,240 2,152 14,400 14,450 1,526 1,443 1,526 1,443 17,400 17,450 1,886 1,743 1,886 1,798 20,400 20,450 2,246 2,043 2,246 2,158 14,450 14,500 1,532 1,448 1,532 1,448 17,450 17,500 1,892 1,748 1,892 1,804 20,450 20,500 2,252 2,048 2,252 2,164 14,500 14,550 1,538 1,453 1,538 1,453 17,500 17,550 1,898 1,753 1,898 1,810 20,500 20,550 2,258 2,053 2,258 2,170 14,550 14,600 1,544 1,458 1,544 1,458 17,550 17,600 1,904 1,758 1,904 1,816 20,550 20,600 2,264 2,058 2,264 2,176 14,600 14,650 1,550 1,463 1,550 1,463 17,600 17,650 1,910 1,763 1,910 1,822 20,600 20,650 2,270 2,064 2,270 2,182 14,650 14,700 1,556 1,468 1,556 1,468 17,650 17,700 1,916 1,768 1,916 1,828 20,650 20,700 2,276 2,070 2,276 2,188 14,700 14,750 1,562 1,473 1,562 1,474 17,700 17,750 1,922 1,773 1,922 1,834 20,700 20,750 2,282 2,076 2,282 2,194 14,750 14,800 1,568 1,478 1,568 1,480 17,750 17,800 1,928 1,778 1,928 1,840 20,750 20,800 2,288 2,082 2,288 2,200 14,800 14,850 1,574 1,483 1,574 1,486 17,800 17,850 1,934 1,783 1,934 1,846 20,800 20,850 2,294 2,088 2,294 2,206 14,850 14,900 1,580 1,488 1,580 1,492 17,850 17,900 1,940 1,788 1,940 1,852 20,850 20,900 2,300 2,094 2,300 2,212 14,900 14,950 1,586 1,493 1,586 1,498 17,900 17,950 1,946 1,793 1,946 1,858 20,900 20,950 2,306 2,100 2,306 2,218 14,950 15,000 1,592 1,498 1,592 1,504 17,950 18,000 1,952 1,798 1,952 1,864 20,950 21,000 2,312 2,106 2,312 2,224 (Continued) * This column must also be used by a qualifying surviving spouse. - 5-/n a Employee's social security number 266-15-1966 b Employer identification number (EIN) 60-3456789 C Employer's name, address, and ZIP code Kissimmee Airlines, Inc. 2432 Bay Blvd. Kissimmee, FL 34741 d Control number e Employee's first name and initial Last name Alexander T. Smith 1234 Buena Vista Drive Orlando, FL 32830 OMB No. 1545-0008 Safe, accurate, FAST! Use Visit the IRS website at IRS file www.irs.gov/efile 1 Wages, tips, other compensation 63,900.00 3 Social security wages 67,172.00 5 Medicare wages and tips 67,172.00 7 Social security tips 9 Verification code Suff. 11 Nonqualified plans 2 Federal income tax withheld 6,010.00 4 Social security tax withheld 4,164.66 6 Medicare tax withheld 973.99 8 Allocated tips 10 Dependent care benefits 12a See instructions for box 12 13 Statutory employee 14 Other D e Retirement plan Third-party sick pay 12b C d 12c 12d C 3,272.00 f Employee's address and ZIP code 15 State Employer's state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name FL Form W-2 Wage and Tax Statement 2021 Copy B-To Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service. Department of the Treasury-Internal Revenue Service/n CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP Payer's RTN (optional) or foreign postal code, and telephone no. OMB No. 1545-0112 Orlando National Bank 2021 1 Interest income Interest Income 9871 Disney Way Orlando, FL 32801 1,500.76 $ Form 1099-INT 2 Early withdrawal penalty Copy B PAYER'S TIN RECIPIENT'S TIN $ For Recipient 3 Interest on U.S. Savings Bonds and Treas. obligations 60-7654321 266-15-1966 $ RECIPIENT'S name Alexander T. Smith Street address (including apt. no.) 1234 Buena Vista Drive 4 Federal income tax withheld 5 Investment expenses 6 Foreign tax paid $ 8 Tax-exempt interest City or town, state or province, country, and ZIP or foreign postal code Orlando, FL 32830 $ $ 10 Market discount 11 Bond premium FATCA filing $ requirement $ 12 Bond premium on Treasury obligations 13 Bond premium on tax-exempt bond This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported. 7 Foreign country or U.S. possession 9 Specified private activity bond interest Account number (see instructions) Form 1099-INT (keep for your records) $ $ 14 Tax-exempt and tax credit bond CUSIP no. 15 State 16 State identification no. 17 State tax withheld $ www.irs.gov/Form 1099INT Department of the Treasury - Internal Revenue Service/n SCHEDULE B (Form 1040) Department of the Treasury Internal Revenue Service Name(s) shown on return Interest and Ordinary Dividends Go to www.irs.gov/ScheduleB for instructions and the latest information. Attach to Form 1040 or 1040-SR. Part I 1 Interest (See instructions and the Instructions for Form 1040, line 2b.) Note: If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form. List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal residence, see the instructions and list this interest first. Also, show that buyer's social security number and address: OMB No. 1545-0074 2022 Attachment Sequence No. 08 Your social security number 1 Amount 2 Add the amounts on line 1 . 2 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 2b Note: If line 4 is over $1,500, you must complete Part III. 4 Amount Part II 5 List name of payer: Ordinary Dividends (See instructions and the Instructions for Form 1040, line 3b.) Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the firm's name as the payer and enter the ordinary dividends shown on that form. Part III Foreign Accounts 5 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b Note: If line 6 is over $1,500, you must complete Part III. 6 You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No and Trusts Caution: If required, failure to file FinCEN Form 114 may result in substantial penalties. Additionally, you may be required to file Form 8938, Statement of Specified Foreign Financial Assets. See instructions. 7a At any time during 2022, did you have a financial interest in or signature authority over a financial account (such as a bank account, securities account, or brokerage account) located in a foreign country? See instructions 8 If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements. b If you are required to file FinCEN Form 114, list the name(s) of the foreign country(-ies) where the financial account(s) are located: During 2022, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If "Yes," you may have to file Form 3520. See instructions. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040) 2022/n SCHEDULE 1 (Form 1040) Department of the Treasury Internal Revenue Service Additional Income and Adjustments to Income Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form 1040 for instructions and the latest information. Name(s) shown on Form 1040, 1040-SR, or 1040-NR Part I Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received b Date of original divorce or separation agreement (see instructions): Business income or (loss). Attach Schedule C 3 4 Other gains or (losses). Attach Form 4797 6 7 Unemployment compensation . 8 Other income: OMB No. 1545-0074 2022 Attachment Sequence No. 01 Your social security number Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E Farm income or (loss). Attach Schedule F. a Net operating loss 1 2a 34567 8a b Gambling 8b c Cancellation of debt 8c d Foreign earned income exclusion from Form 2555 8d e Income from Form 8853 8e f Income from Form 8889 8f g Alaska Permanent Fund dividends 8g h Jury duty pay 8h ¡ Prizes and awards 8i j Activity not engaged in for profit income 8j k Stock options . 8k | Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property 81 Im Olympic and Paralympic medals and USOC prize money (see instructions) 8m In Section 951(a) inclusion (see instructions) 8n • Section 951A(a) inclusion (see instructions) 80 p Section 461(l) excess business loss adjustment q Taxable distributions from an ABLE account (see instructions) 8p 8q r Scholarship and fellowship grants not reported on Form W-2 8r s Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d 8s t Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan 8t u Wages earned while incarcerated 8u z Other income. List type and amount: 8z 9 Total other income. Add lines 8a through 8z 10 Combine lines 1 through 7 and 9. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8 10 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2022 Schedule 1 (Form 1040) 2022 Page 2 Part II Adjustments to Income 11 Educator expenses 11 12 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 12 13 Health savings account deduction. Attach Form 8889 13 14 Moving expenses for members of the Armed Forces. Attach Form 3903 14 15 Deductible part of self-employment tax. Attach Schedule SE 15 16 17 Self-employed SEP, SIMPLE, and qualified plans . Self-employed health insurance deduction 18 Penalty on early withdrawal of savings 19a Alimony paid 20 21 2222 b Recipient's SSN c Date of original divorce or separation agreement (see instructions): IRA deduction . Student loan interest deduction Reserved for future use 23 Archer MSA deduction 24 Other adjustments: 16 17 18 19a 21 2222 23 a Jury duty pay (see instructions) 24a b Deductible expenses related to income reported on line 81 from the rental of personal property engaged in for profit 24b c Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m. 24c d Reforestation amortization and expenses. 24d e Repayment of supplemental unemployment benefits under the Trade Act of 1974. . 24e f Contributions to section 501(c)(18)(D) pension plans 24f g Contributions by certain chaplains to section 403(b) plans 24g h Attorney fees and court costs for actions involving certain unlawful discrimination claims (see instructions) . 24h i Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations 24i j Housing deduction from Form 2555 24j k Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041) . . 24k z Other adjustments. List type and amount: 24z 25 25 Total other adjustments. Add lines 24a through 24z 25 26 Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 10, or Form 1040-NR, line 10a 26 Schedule 1 (Form 1040) 2022/n Qualified Dividends and Capital Gain Tax Worksheet-Line 16 Before you begin: 1. Keep for Your Records See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax. Before completing this worksheet, complete Form 1040 or 1040-SR through line 15. If you don't have to file Schedule D and you received capital gain distributions, be sure you checked the box on Form 1040 or 1040-SR, line 7. Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing Form 2555 (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet 1. 2. Enter the amount from Form 1040 or 1040-SR, line 3a* 2. 3. Are you filing Schedule D?* ☐ Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter -0-. 3. ☐ No. Enter the amount from Form 1040 or 1040-SR, line 7. 4. Add lines 2 and 3 4. 5. Subtract line 4 from line 1. If zero or less, enter -0- 5. 6. Enter: $41,675 if single or married filing separately, $83,350 if married filing jointly or qualifying surviving spouse, $55,800 if head of household. 6. 7. Enter the smaller of line 1 or line 6 7. 8. Enter the smaller of line 5 or line 7 8. 9. Subtract line 8 from line 7. This amount is taxed at 0% 9. 10. Enter the smaller of line 1 or line 4 10. 11. Enter the amount from line 9 11. 12. Subtract line 11 from line 10 12. 13. Enter: $459,750 if single, $258,600 if married filing separately, $517,200 if married filing jointly or qualifying surviving spouse, $488,500 if head of household. 13. 14. Enter the smaller of line 1 or line 13 14. 15. Add lines 5 and 9 15. 16. Subtract line 15 from line 14. If zero or less, enter -0- 16. 17. Enter the smaller of line 12 or line 16 17. 18. Multiply line 17 by 15% (0.15) 18. 19. Add lines 9 and 17 19. 20. Subtract line 19 from line 10 20. 21. Multiply line 20 by 20% (0.20) 21. 22. Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet 23. Add lines 18, 21, and 22 23 22. 23. 24. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 24. 25. Tax on all taxable income. Enter the smaller of line 23 or 24. Also include this amount on the entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don't enter this amount on the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line. 25./n $1040 Filing Status Check only one box. Department of the Treasury-Internal Revenue Service U.S. Individual Income Tax Return Single Married filing jointly 2022 OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. Married filing separately (MFS) Head of household (HOH) Qualifying surviving spouse (QSS) If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child's name if the qualifying person is a child but not your dependent: Your first name and middle initial Last name Your social security number If joint return, spouse's first name and middle initial Last name Home address (number and street). If you have a P.O. box, see instructions. Apt. no. City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code Spouse's social security number Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change Foreign country name Foreign province/state/county Foreign postal code your tax or refund. You Spouse Digital Assets Standard Deduction Age/Blindness You: At any time during 2022, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) Someone can claim: You as a dependent Your spouse as a dependent Spouse itemizes on a separate return or you were a dual-status alien Yes No Were born before January 2, 1958 Are blind Spouse: Dependents (see instructions): (2) Social security number (1) First name Last name to you Was born before January 2, 1958 Is blind (3) Relationship (4) Check the box if qualifies for (see instructions): Child tax credit Credit for other dependents If more than four dependents, see instructions and check here Income 1a Total amount from Form(s) W-2, box 1 (see instructions) 1a b Attach Form(s) с Tip income not reported on line 1a (see instructions) W-2 here. Also attach Forms d W-2G and e 1099-R if tax f was withheld. Household employee wages not reported on Form(s) W-2. Medicaid waiver payments not reported on Form(s) W-2 (see instructions) Taxable dependent care benefits from Form 2441, line 26 Employer-provided adoption benefits from Form 8839, line 29 1b 1c 1d 1e 1f If you did not g Wages from Form 8919, line 6 1g get a Form h Other earned income (see instructions) 1h W-2, see ¡ Nontaxable combat pay election (see instructions) 1i instructions. Z Add lines 1a through 1h 1z Attach Sch. B 2a Tax-exempt interest if required. За Qualified dividends 4a IRA distributions Standard 5a Pensions and annuities Deduction for- 6a Social security benefits 2a За 4a 5a 6a b Taxable interest 2b b Ordinary dividends 3b b Taxable amount. 4b b Taxable amount. 5b b Taxable amount. 6b • Single or Married filing C separately, 7 $12,950 If you elect to use the lump-sum election method, check here (see instructions) Capital gain or (loss). Attach Schedule D if required. If not required, check here ☐ ☐ · • Married filing 8 Other income from Schedule 1, line 10 jointly or Qualifying 9 surviving spouse, 10 $25,900 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income Adjustments to income from Schedule 1, line 26 780 • Head of household, $19,400 11 Subtract line 10 from line 9. This is your adjusted gross income 12 • If you checked 13 any box under Standard 14 Standard deduction or itemized deductions (from Schedule A) Qualified business income deduction from Form 8995 or Form 8995-A Add lines 12 and 13 Deduction, 15 see instructions. Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. 9 10 11 12 13 14 15 Cat. No. 11320B Form 1040 (2022) Form 1040 (2022) Page 2 Tax and 16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 16 Credits 17 Amount from Schedule 2, line 3 18 Add lines 16 and 17 . 19 20 Child tax credit or credit for other dependents from Schedule 8812 Amount from Schedule 3, line 8 21 Add lines 19 and 20 22 Subtract line 21 from line 18. If zero or less, enter -0- 23 Other taxes, including self-employment tax, from Schedule 2, line 21 24 Add lines 22 and 23. This is your total tax 17 18 19 20 21 22 23 24 67 Payments 25 Federal income tax withheld from: a Form(s) W-2 25a b Form(s) 1099 25b с Other forms (see instructions) 25c d Add lines 25a through 25c 25d 26 2022 estimated tax payments and amount applied from 2021 return 26 If you have a qualifying child, 27 Earned income credit (EIC). 27 attach Sch. EIC. 28 Additional child tax credit from Schedule 8812 28 29 American opportunity credit from Form 8863, line 8. 29 30 Reserved for future use. 30 31 Amount from Schedule 3, line 15 31 32 33 Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits Add lines 25d, 26, and 32. These are your total payments 32 33 Refund 34 35a If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid Amount of line 34 you want refunded to you. If Form 8888 is attached, check here 34 35a Direct deposit? b Routing number c Type: ☐ Checking Savings See instructions. d Account number 36 Amount of line 34 you want applied to your 2023 estimated tax. 36 Amount 37 Subtract line 33 from line 24. This is the amount you owe. You Owe 38 For details on how to pay, go to www.irs.gov/Payments or see instructions Estimated tax penalty (see instructions) 37 38 Third Party Designee Do you want to allow another person to discuss this return with the IRS? See instructions Designee's name Phone no. Yes. Complete below. Personal identification number (PIN) No Sign Here Joint return? See instructions. Keep a copy for your records. Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.) If the IRS sent your spouse an Identity Protection PIN, enter it here (see inst.) Your occupation Phone no. Preparer's name Email address Preparer's signature Paid Preparer Use Only Firm's name Firm's address Go to www.irs.gov/Form 1040 for instructions and the latest information. Date PTIN Check if: Self-employed Phone no. Firm's EIN Form 1040 (2022)/nThis assignment requires you to complete four tax forms (Form 1040, Schedule 1, Schedule B, and Qualified Dividends and Capital Gain Tax Worksheet, using the provided taxpayer information. The forms provided are for tax year 2022 (please disregard 2021 date on W2, 1099-INT, and 1099-DIV). • Step 1: Read the information below and download the taxpayer information based on the last two digits of your REDid: ⚫ REDid ending in 00-19: Form W-2 1099-INT ✓ 1099-DIV✓ ⚫ REDid ending in 20-39: Form W-2 ↓ 1099-INT ✓ 1099-DIV↓ 1099-INT ✓ 1099-DIV✓ 1099-DIV↓ ⚫ REDid ending in 40-59: Form W-2 ⚫ REDid ending in 60-79: Form W-2 ⚫ REDid ending in 80-99: Form W-2 1099-INT 1099-INT ✓1099-DIV↓ Step 2: Download the blank forms on which to complete the assignment Blank Form 1040 • Blank Form 1040 ⚫ Blank Schedule 1 (fillable) (fillable) (fillable) ⚫ Blank Schedule B ⚫ Blank Qualified Dividends and Capital Gain Tax Worksheet ✓ (not fillable - complete by hand and upload image) • Step 3: Complete Schedule B first, then Schedule 1, then Form 1040 down through Line 15. Then complete the Qual Div worksheet and use that information to complete the rest of the Form 1040 Step 4: Submit all 4 documents to complete the assignment. Alexander Smith and his wife Allison are married and will file a joint tax return for 2022. The Smiths live at 1234 Buena Vista Drive, Orlando, FL 32830. Alexander is a commuter airline pilot but took 6 months off from his job in 2022 to obtain a higher-level pilot's license. The Smiths have an 18-year-old son, Brad, who is enrolled in twelfth grade at the Walt Disney Prep School. The Smiths also have a 19-year-old daughter, Angelina, who is a part-time first-year student at Orange County Community College (OCCC). Angelina is married to Sean Shirker, who is 19 years old and also a part-time student at OCCC. Sean and Angelina have a 1-year-old child, Trask (Social Security number 115-45-7893). All the Shirkers live in an apartment near the Smiths. Angelina and Sean both also work part- time for Sean's wealthy grandfather as apprentices in his business. The Shirker's wages for the year were $50,000 which allowed them to pay all the personal expenses for themselves and Trask. Name Social Security number Alexander Smith 266-15-1966 Allison Smith 266-34-1967 Brad Smith 261-55-2121 Angelina Shirker 261-45-1212 Sean Shirker 546-78-1235 Trask Shirker 115-45-7893 Date of birth 09/22/1970 07/01/1971 12/21/2005 03/31/2004 05/01/2004 10/21/2021 Five years ago, Alexander divorced Jennifer Amistad (Social Security number 341-55-6789). Alexander pays Jennifer $200 per month in alimony under the divorce decree. Not included with the Smith's tax forms was interest from State of Florida bonds of $145.00. Alexander also received a Form W-2, Form 1099-INT, and Form 1099-DIV that you should have downloaded in Step 1 above.

Fig: 1