Free Instructions - Wisconsin


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INSTRUCTIONS FOR 2008 WISCONSIN FORM 1X
GENERAL INSTRUCTIONS
Purpose of Form Use 2008 Form 1X to correct your 2008 Wisconsin Form 1, Form 1A, or Form WI-Z. If you need to correct your tax return for any year prior to 2008, contact any Wisconsin Department of Revenue office for the proper form. Caution You cannot use Form 1X to correct Form 1NPR (return for nonresidents and part-year residents). Instead, you must file a revised Form 1NPR. See the Form 1NPR Special Instructions for information on how to amend Form 1NPR. Information on Income, Deductions, Credits, Etc. If you have questions on taxable income, allowable deductions, credits, etc., the instructions for the return you are amending may help you. You may also need to refer to certain tables and worksheets in the tax form instructions. If you need additional information or assistance, contact any Department of Revenue office. When to File File Form 1X only after you file your original return. Generally, a claim for refund must be filed within 4 years after the unextended due date of your original return (for example, April 5, 2013, for 2008 calendar year returns). However, a claim for refund to recover all or part of any tax paid as a result of an office or field audit may be filed within 4 years after the date assessed. This applies only if you paid the tax and did not file a petition for redetermination (written appeal). Where to File Mail your Form 1X to the Wisconsin Department of Revenue at: PO Box 8991 Madison WI 53708-8991 Where to Obtain Information and Forms Information and forms are available through our Internet website at: www.revenue.wi.gov. You may e-mail your questions to: [email protected]. You may also obtain information, additional forms, and help in preparing Form 1X at the following department offices: Madison ­ 2135 Rimrock Road PO Box 8949 (zip code 53708-8949) telephone: forms requests . . . . . . . income tax information . homestead credit . . . . . TTY equipment . . . . . . . (608) 266-1961 (608) 266-2772 (608) 266-8641 or (608) 266-2772 (608) 267-1049 In addition to the above offices, the department has branch offices throughout Wisconsin that provide assistance on a limited schedule (generally Mondays). Branch offices are located in Fond du Lac, Green Bay, Hudson, Janesville, Oshkosh, Rhinelander, Superior, Waukesha, Wausau, and Wisconsin Rapids.

SPECIFIC INSTRUCTIONS
Period Covered Use this form to file a 2008 amended return for calendar year 2008 and fiscal years that begin in 2008. For a fiscal year, a 52-53 week period, or a short-period return, fill in the taxable year beginning and ending dates in the taxable year space at the top of the form. If your return is for a fiscal year, a 52-53 week period, or a short-period, also fill in "11" in the Special Conditions box located to the right of the name and address section on page 1 on Form 1X. Social Security Number, Name, and Address Fill in your social security number, legal name, and current address. If you are married filing a joint return, fill in the social security numbers and legal names of both spouses. If you are married filing a separate return, fill in your legal name on the appropriate line. Also fill in your spouse's legal name in the space provided on the last line of the name and address area. Fill in your spouse's social security number in the space provided above the name area. Filing Status Check the space to indicate your filing status on your original 2008 return, and check to indicate your filing status on this amended return. If you are changing from separate returns to a joint return, both of you must sign Form 1X. If there is any tax due, it must be paid in full. Caution You cannot change from a joint to separate returns after the due date for filing your original return has passed. Special Conditions Certain persons have to enter information in the Special Conditions section. See Period Covered on this page and the instructions for enclosing a divorce decree and injured spouse form under Assembling Your Return on page 5 for information on when to complete this section. If more than one special condition applies, fill in "99" in the Special Conditions box.

Milwaukee ­ State Office Building 819 North 6th Street (zip code 53203-1682) telephone . . . . . . . . . . . . . . . (414) 227-4000 TTY equipment . . . . . . . . . . . (414) 227-4147 Appleton ­ 265 W. Northland Avenue (zip code 54911-2091) telephone . . . . . . . . . . . . . . . (920) 832-2727 Eau Claire ­ State Office Building 718 W. Clairemont Avenue (zip code 54701-6190) telephone . . . . . . . . . . . . . . . (715) 836-2811

LINE INSTRUCTIONS
If you are changing an amount on any line, fill in the corrected amount on that line. If you are not changing an amount on a line, fill in the amount from your 2008 return as originally filed or as you later amended it. If your latest filed return was changed or audited by the Department of Revenue, use the corrected figures from the adjustment notice.

I-114

Printed on Recycled Paper

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Explain all changes in the space provided on page 3 of Form 1X. Certain lines have space for additional information. (For example, line 32 has spaces on which to enter the number of qualifying children and your federal earned income credit.) If you are changing the amount on any of these lines, fill in the corrected information in the space provided. If you are not changing the amount on these lines, fill in the information as reported on your original return. If you are changing from separate returns to a joint return, fill in the combined amounts from both spouses' separate returns. Line 1 Fill in the correct amount of Wisconsin income. The amount on this line corresponds to the amount on: · Line 13 of Form 1, · Line 12 of Form 1A, · Line 1 of Form WI-Z, · Line 1 of a previously filed Form 1X. Caution The amount to fill in on line 1 is the amount of Wisconsin income from your original return (or as you later amended it or as adjusted by the department) plus or minus any change to Wisconsin income that you are making on this amended return. Example 1 Wisconsin income on line 12 of your original Form 1A was $35,000. You are amending your return because you forgot to claim a deduction of $2,400 for qualified tuition expenses you paid during the year. The amount to fill in on line 1 of Form 1X is $32,600 ($35,000 minus $2,400). Example 2 Wisconsin income on line 13 of your original Form 1 was $46,000. You received another W-2 for $500 after you filed your return. You are amending your Wisconsin return to include the $500 in income. The amount to fill in on line 1 of Form 1X is $46,500 ($46,000 plus $500). Correcting your wages, other employee compensation or retirement income? Enclose a copy of all additional or corrected Forms W-2 or 1099 you received after you filed your original return. Caution A change you make to your Wisconsin income can cause other amounts to increase or decrease. For example, changes to Wisconsin income may affect your standard deduction, itemized deduction credit, working families tax credit, homestead credit, farmland preservation credit, and/or married couple credit. See the instructions for lines 2, 7, 12, 19, 33, and 35. Whenever you change your Wisconsin income, refigure these items and any other deduction or credit you are claiming that has a limit based on Wisconsin income. Line 2 Use the amount on line 1 to determine your standard deduction for your filing status from the Standard Deduction Table on page 8. Exceptions · If you (or your spouse if married filing a joint return) can be claimed as a dependent on another person's income tax return, complete the worksheet in the next column to compute your standard deduction.

· Fill in -0- on line 2 if you are filing a short period return or are filing federal Form 4563 to claim an exclusion for income from sources within U.S. possessions.

Standard Deduction Worksheet for Dependents
1. Earned income* included in line 1 of Form 1X . . . . . . . . . . . . . . . . . . . . 1. 2. Addition amount . . . . . . . . . . . . . . . . 2. 3. Add lines 1 and 2. If total is less than $900, fill in $900 . . . . . . . . . . . . 3. 4. Using the amount on line 1 of Form 1X, fill in the standard deduction for your filing status from table, page 8 . . . . . . . . . . . . . . . 4. 5. Fill in the SMALLER of line 3 or 4 here and on line 2 of Form 1X. . . . . . 5. .

300.00
.

. .

* Earnedincome includes wages, salaries, tips, professional

fees, and any other compensation received for personal services you performed. It does not include scholarship or fellowship income that is not reported on a W2.

Line 4 If you are changing the amount of your exemptions, complete lines 4a and 4b. Fill in the number of exemptions on the lines provided. Multiply that number by the amount indicated ($700 or $250), and fill in the result on line a or b, as appropriate. Fill in the total of the amounts on lines 4a and 4b on line 4c. Line 4a If you filed: Federal Form 1040 or 1040A, your number of exemptions is found in box 6d of your federal return. Federal Form 1040EZ, your number of exemptions is: 0 ­ If you are single and you checked the "You" box on line 5 of your federal return, or if you are married filing jointly and you checked both the "You" and "Spouse" boxes on line 5 of your federal return. 1 ­ If you are single and did not check the "You" box on line 5 of your federal return, or if you are married filing jointly andf you checked only one box (either "You" or "Spouse") on line 5 of your federal return. 2 ­ If you are married filing jointly and did not check either box on line 5 of your federal return. Line 4b If you or your spouse were 65 or older and you qualified for an exemption on line 4a, check the appropriate lines. Your number of exemptions is equal to the number of lines checked. Line 6 Figure your tax on the amount on line 5 using the 2008 tax table on pages 10-15. Fill in the corrected amount of tax on line 6. (Note If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet on page 16 to figure your tax.) Line 7 If you did not claim the itemized deduction credit on your original 2008 return but are claiming that credit on this amended return, complete the itemized deduction credit schedule (Schedule 1 on page 4 of Form 1X).

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If you are changing the amount of your credit, complete a corrected itemized deduction credit schedule (Schedule 1 on page 4 of Form 1X). Caution If you claimed the itemized deduction credit on your original return, any change you make to Wisconsin income (line 1 of Form 1X) can increase or decrease your credit. If this is the case, you must complete a corrected itemized deduction credit schedule (Schedule 1 on page 4 of Form 1X). Line 8 The armed forces member credit is available to certain members of the U.S. armed forces on active duty who received military pay from the federal government in 2008 for services performed while stationed outside the United States. See the instructions for Form 1 or 1A for further information. Line 9 The health insurance risk-sharing plan assessments credit may be claimed by a partner, member, or shareholder of a partnership, limited liability company, or tax-option corporation that is an insurer. If you are changing the amount of your credit or first claiming the credit, enclose a copy of your new or revised Schedule 3K-1 or 5K-1. Line 10 If you did not claim the renter's or homeowner's school property tax credit on your original return or if you are changing the amount of your credit, see page 6 for information on this credit and the tables needed to compute the credit. Line 11 If you claimed historic rehabilitation credits on your original 2008 Form 1, fill in the amount of your credit on line 11. If you are first claiming the credit on this amended return or are changing the amount of credit, fill in the new or corrected amount on line 11. Enclose the new or corrected Schedule HR (or Schedule 2K-1, 3K-1, or 5K-1) with Form 1X. Line 12 See the instructions for Form 1 or 1A for information on this credit. Caution If you claimed the working families tax credit on your original return, any change you make to Wisconsin income (line 1 of Form 1X) may increase or decrease your credit. Line 13 If you are changing the amount of your film production company investment credit, enclose a corrected Schedule FP with Form 1X. If you are first claiming the film production company investment credit, enclose a completed Schedule FP with Form 1X. Line 16 If you are changing the amount of your alternative minimum tax, enclose a corrected Wisconsin Schedule MT with Form 1X. Line 19 If you are changing your married couple credit, complete a corrected schedule, Married Couple Credit When Both Spouses Are Employed (Schedule 2 on page 4 of Form 1X). Caution If you claimed the married couple credit on your original return, any change you make to earned income which is included in Wisconsin income on line 1 of Form 1X, can increase or decrease your credit. If this is the case, you must complete the schedule, Married Couple Credit When Both Spouses Are Employed (Schedule 2 on page 4 of Form 1X). Line 20 The following nonrefundable credits from Schedule CR are claimed on line 20: film production services credit ­

Schedule FP; manufacturer's sales tax credit ­ Schedule MS; manufacturing investment credit ­ Schedule MI; dairy and livestock farm investment credit ­ Schedule DI; ethanol and biodiesel fuel pump credit ­ Schedule EB; development zones credit ­ Schedule DC; technology zones credit ­ Schedule TC; angel investment credit ­ Schedule VC (Part I); early stage seed investment credit ­ Schedule VC (Part II); Internet equipment credit ­ Schedule IE. If you are changing the amount of any of these credits or first claiming one of these credits, enclose a corrected credit schedule along with Schedule CR. See the various schedules for information on these credits. Line 21 If you are claiming the credit for net tax paid to another state, fill in the 2-letter postal abbreviation for the state to which you paid the tax in the space to the left of line 21h. If you paid tax to more than one state, fill in the number 99 in the space or other applicable code number. Enclose Schedule OS if you are changing the amount of your credit or first claiming the credit. Line 24 If you were subject to the recycling surcharge, changes you make to trade or business income or to income earned as a statutory employee may affect the recycling surcharge. If you are changing the amount of your recycling surcharge or first reporting a surcharge, enclose Schedule RS with Form 1X. Line 25 If you made taxable purchases during 2008 from out-ofstate firms on which sales and use tax was not charged, you must report Wisconsin sales and use tax on these purchases. Refer to the 2008 Form 1, 1A, or WI-Z instructions to figure the amount of sales and use tax due on out-of-state purchases. Line 26 Fill in the amount of your donations from your original return. But, if you did not make a donation on your original return, but now wish to, or if you want to increase your donation, fill in the new amount on the appropriate line(s). If you want to decrease the amount of your donation, you may only fill in a smaller amount if you file Form 1X by October 15, 2010, or if your original return was filed after April 15, 2009, within 18 months of the date your return was filed. Line 27 If you are changing the amount of penalties on retirement plans, IRAs, medical savings accounts, etc., enclose a corrected copy of your federal Form 5329 (if you were required to file this form for federal tax purposes) and/or Form 5330 with Form 1X. Line 28 Include on this line any required repayment of a state historic rehabilitation credit or angel investment credit, recapture of development zones investment credit, or any penalty related to the sale or disposition of assets used in farming or business assets to a related person. If you are changing any of these amounts, be sure to explain on page 3 of Form 1X the reason for the change and the computation of the change. Enclose a copy of Schedule DC if you are changing the recapture of development zones investment credit. Line 30 If you are changing the amount of Wisconsin income tax withheld, enclose any additional or corrected Form W-2, W-2G, or 1099 you received after you filed your original return. Line 31 Fill in your 2008 Wisconsin estimated tax payments. Line 32 Refer to the 2008 Form 1 or Form 1A instructions for information on the Wisconsin earned income credit.

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Line 33 If you are changing the amount of your farmland preservation credit, enclose a corrected Schedule FC with Form 1X. If you are first claiming farmland preservation credit on this amended return, enclose a completed Schedule FC along with the required property tax bills and documentation. Caution If you claimed the farmland preservation credit on your original return, any change you make to Wisconsin income (line 1 of Form 1X) may increase or decrease your credit. If this is the case, you must complete a corrected Schedule FC. Line 34 See the Form 1 instructions for information on the repayment credit. Line 35 If you are changing the amount of your homestead credit, attach a corrected Schedule H or H-EZ to Form 1X. If you are first claiming homestead credit on this amended return, attach a completed Schedule H or H-EZ along with the rent certificate or property tax bills. If you claimed homestead credit on your original return, attach a copy of your original Schedule H or H-EZ to Form 1X. Caution If you claimed homestead credit on your original return, any change you make to Wisconsin income (line 1 of Form 1X) may increase or decrease your credit. If this is the case, you must complete a corrected Schedule H or H-EZ. Line 36 If you are changing the amount of your farmland tax relief credit, enclose copies of the 2008 property tax bills for any additional property. Line 37 If you are changing the amount of your veterans and surviving spouses property tax credit, enclose copies of your property tax bills paid during 2008 and proof of payment. Also enclose the verification from the Wisconsin Department of Veterans Affairs if you did not previously submit it. Line 38 The following refundable credits from Schedule CR are claimed on line 38: enterprise zone jobs credit ­ Schedule EC; dairy manufacturing facility investment credit ­ Schedule DM; refundable film production services credit ­ Schedule FP. If you are changing the amount of any of these credits or first claiming one of these credits, enclose a corrected credit schedule along with Schedule CR. Line 39 Fill in the amount of tax you paid from the "Amount You Owe" line on your original 2008 return. This would be: · line 56 of Form 1 · line 38 of Form 1A · line 19 of Form WI-Z Do not include payments of underpayment interest which may be included on line 56 of Form 1 or line 38 of Form 1A. If you did not pay the full amount shown on these lines, fill in only the portion that you actually paid. Also, include any additional tax that may have resulted if your original return was changed or audited. This includes additional tax paid with a previously filed 2008 amended return (line 47 of Form 1X) and additional tax paid as a result of a department adjustment to your return. Do not include payments of interest or penalties.

For example, if the amount paid with your 2008 Form 1 was $50 and you later paid $35 additional tax on an assessment, fill in $85 on line 39 of Form 1X. Line 41 Fill in the refund from your original 2008 return (not including the amount applied to your 2009 estimated tax). This is the amount from: · Form 1 ­ line 54 · Form 1A ­ line 36 · Form WI-Z ­ line 18 This amount must be considered in preparing Form 1X since any refund you have not yet received from your 2008 return will be refunded separately from any additional refund you claim on Form 1X. If your refund was reduced because you owed underpayment interest or any penalties, fill in the amount of your refund before the reduction for underpayment interest or penalty. Caution If your 2008 return was adjusted by the department, fill in the refund shown on the adjustment notice you received. If the adjustment notice shows a tax due rather than a refund, complete line 39 instead of line 41. Line 42 If line 41 is less than line 40, subtract line 41 from line 40 and fill in the result on line 42. If line 41 is more than line 40, subtract line 40 from line 41. Fill in the result on line 42 and put brackets around the amount. Line 43 If line 29 is less than line 42, subtract line 29 from line 42. Fill in the result on line 43. If line 42 is a bracketed amount, do not complete line 43. The amount on line 43 will be refunded to you, except for any portion applied to your 2009 estimated tax on line 44. We will figure interest and include it in your refund check. Interest is at a rate of 9% per year from the due date of your 2008 return. However, interest is not allowed on (1) a refund issued within 90 days of the due date of the return or within 90 days of the date the return was filed, whichever is later, (2) a refund due to an increase in homestead credit, farmland tax relief credit, or farmland preservation credit, or (3) any portion of the refund which is applied to 2009 estimated tax. Line 44 Fill in the amount to be applied to your 2009 estimated tax. Any refund on line 43 will be reduced by this amount, or the additional tax you owe will increase by this amount. Generally, the amount filled in on line 44 must be the same as the amount shown on line 55 of Form 1 or line 37 of Form 1A (or as adjusted by the department). However, if you file your amended return during 2009, you may increase or decrease the amount to be applied to your 2009 estimated tax. Line 45 If the total of the amounts on line 29 and line 44 is greater than line 42, you owe additional tax. Subtract line 42 from the total of lines 29 and 44. Fill in the result on line 45. Caution If line 42 is a bracketed amount because line 41 exceeds line 40, treat the amount on line 42 as a positive amount and add (rather than subtract) line 42 to lines 29 and 44 and fill in the total on line 45.

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Line 46 Interest on the additional tax is 12% per year from the due date of your 2008 return. Figure the interest on the additional tax (line 45). Fill in the amount of interest on line 46. Exception Do not compute interest on any of the following: · Any additional amount due from an increase in the amount of penalties on IRAs, other retirement plans, MSAs, etc. (see line 27). · Any additional amount due from an increase in the penalty on the sale of certain business assets or assets used in farming (see line 28). · Any additional amount due because of a decrease in the amount of homestead credit, farmland preservation credit, or farmland tax relief credit. Line 47 Add line 45 and line 46 and fill in the total on line 47. This is the total amount due. You may pay by check, money order, or credit card. To pay by check or money order Make your check or money order payable to the Wisconsin Department of Revenue. Write "2008 Form 1X" on your check or money order. Paper clip it to the front of your Form 1X. To pay by credit card You may use your Visa® Card, MasterCard®, American Express® Card, or Discover® Card. To pay by credit card, call toll free or access by Internet the service provider listed below and follow the instructions of the provider. A convenience fee of 2.5% (with a minimum of $1) will be charged by the service provider based on the amount you are paying. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. If you paid by credit card, enter on page 1 of Form 1X in the lower right corner the confirmation number you were given at the end of the transaction and the amount you charged (not including the convenience fee). Official Payments Corporation 1-800-2PAY-TAX (1-800-272-9829) 1-866-621-4109 (Customer Service) www.officialpayments.com Line 48 If you were subject to underpayment interest on your original return and you are now changing the amount of such interest, enclose a corrected Schedule U with Form 1X. Fill in the appropriate exemption code in the box on line 48 only if you are enclosing an application for a waiver, qualify for an exception, or are using the annualized income installment method (Part IV of Schedule U) to compute underpayment interest. See Schedule U instructions for the exception codes. Figure the difference between the amount of underpayment interest as reported on your original return (or as assessed by the department) and the amount of underpayment interest shown on your corrected Schedule U. Fill in the difference on line 48. If the amount of underpayment interest is reduced, put brackets around the amount on line 48. If line 43 of Form 1X shows a refund and you are reducing the amount of underpayment interest, add the amount on line 48 to the amount on line 43 of Form 1X. If line 47 of Form 1X shows an amount due and you are increasing the amount of underpayment interest, add the amount on line 48 to the amount on line 47 of Form 1X.

Explanation of Changes to Income, Payments, and Credits
Explain all changes on page 3 of Form 1X. Fill in the line number for each change, and give the reason for each change. Enclose all supporting forms and schedules for items changed. Listed below are some common reasons for amending returns along with a code number. If you are amending your return for any of these reasons, fill in the appropriate code number in the box located in the explanation of change area. Use a separate box for each code number that applies. 01 02 03 04 05 06 07 08 09 10 11 12 Dependent change Pass-through entity (partnership, tax-option (S) corporation, estate or trust) change Form 1099 change Form W-2 change Tuition expense subtraction Interest/dividends change Filing status change IRA change Exempt pensions Repayment of income previously taxed Federal audit and adjustments Protective claim for refund

Schedule 1 ­ Itemized deduction credit If you are changing the amount of your itemized deduction credit, explain the reason for the change and complete Schedule 1 on page 4 of Form 1X. Refer to the 2008 Form 1 instruction booklet to compute your credit. Schedule 2 ­ Married couple credit If you are changing the amount of your married couple credit, explain the reason for the change and complete Schedule 2 on page 4 of Form 1X. Refer to the instructions in your 2008 Wisconsin income tax booklet. Signature Sign and date Form 1X in the space provided on page 3. Your spouse must also sign if filing a joint return. Assembling Your Return Begin by putting the four pages of Form 1X in numerical order. Then attach, using a paper clip, the following in the order listed. Do not staple your return. Stapling will delay the processing of your return and any refund. 1. Payment ­ If you owe an amount, paper clip your payment to the front of Form 1X, unless paying by credit card. 2. Wisconsin Schedules ­ Copies of appropriate Wisconsin schedules and supporting documents. 3. W2s or 1099s ­ The appropriate copy of any additional or corrected 1099s, W-2s, or other withholding statements. 4. Federal Schedules ­ Enclose any federal schedules related to the amended Form 1X. 5. Divorce Decree ­ If your divorce decree apportions any tax liability owed to the department to your former spouse, enclose a copy of the divorce decree. Fill in "04" in the Special Conditions box on page 1 of Form 1X. This will prevent your refund from being applied against such tax liability. 6. Injured Spouse ­ If you are filing federal Form 8379, Injured Spouse Claim and Allocation, enclose a copy with your Form 1X. Fill in "05" in the Special Conditions box on page 1 of Form 1X.

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The following information and tables may be needed if you are changing the amount of your renter's or homeowner's school property tax credit or if you are first claiming the credit on this amended return.

Married Persons Filing Separate Returns or Married Persons Filing as Head of Household Each spouse may claim a credit. Each of you may use only your own property taxes and rent to figure the credit. The maximum credit allowable to each spouse is $150. Persons Who Jointly Own a Home or Share Rented Living Quarters When two or more persons (other than husband and wife) jointly own a home or share rented living quarters, each may claim a credit. However, the property taxes and rent paid must be divided among the owners or occupants. See the instructions for lines 10a and 10b.

n Line 10 Renter's and Homeowner's School Property Tax Credit
You may claim a credit if you paid rent during 2008 for living quarters used as your primary residence OR you paid property taxes during 2008 on your home. You are eligible for a credit whether or not you claim homestead credit on line 35. You may not claim the renter's and homeowner's school property tax credit if you claim the veterans and surviving spouses property tax credit.

n Line 10a

How to Figure the Renter's School Property Tax Credit

Special Cases
If You Paid Both Property Taxes and Rent You may claim both the renter's credit and the homeowner's credit. The total combined credit claimed on lines 10a and 10b may not be more than $300 ($150 if married filing a separate return or married filing as head of household). Married Persons Filing a Joint Return Figure your credit by using the rent and property taxes paid by both spouses.

Step 1 Rent Paid in 2008 Fill in on the appropriate line(s) the total rent that you paid in 2008 for living quarters (1) where the heat was included in the rent, and (2) where the heat was not included in the rent. These living quarters must have been used as your principal home. Do not include rent that you may claim as a business expense. Do not include rent paid for housing that is exempt from property taxes. (Property owned by a public housing authority is considered tax-exempt unless that authority makes payments in place of property taxes to the city or town in which it is located. If you live in public housing, you may wish to ask your manager about this.)

Renter's School Property Tax Credit Table*
If Rent Paid is: But Less Than Your Line 10a If Rent Credit is: Paid is: Col. 1 Col. 2 Heat Heat In Not In cluded cluded At in Rent in Rent Least $ 1 4 6 8 11 13 16 18 20 23 25 28 30 32 35 37 40 42 44 47 49 52 54 56 59 61 64 66 68 71 73 76 78 80 83 $ 2 5 8 11 14 17 20 23 26 29 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 Your Line 10a If Rent Credit is: Paid is: Col. 1 Col. 2 Heat Heat In Not In cluded cluded At in Rent in Rent Least $ 85 88 90 92 95 97 100 102 104 107 109 112 114 116 119 121 124 126 128 131 133 136 138 140 143 145 148 150 152 155 157 160 162 164 167 $ 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 164 167 170 173 176 179 182 185 188 191 194 197 200 203 206 209 Your Line 10a Credit is: Col. 1 Col. 2 Heat Heat In Not In cluded cluded in Rent in Rent $ 169 172 174 176 179 181 184 186 188 191 193 196 198 200 203 205 208 210 212 215 217 220 222 224 227 229 232 234 236 239 241 244 246 248 251 $ 212 215 218 221 224 227 230 233 236 239 242 245 248 251 254 257 260 263 266 269 272 275 278 281 284 287 290 293 296 299 300 300 300 300 300 If Rent Paid is: But Less Than Your Line 10a Credit is: Col. 1 Col. 2 Heat Heat In Not In cluded cluded in Rent in Rent $ 253 256 258 260 263 265 268 270 272 275 277 280 282 284 287 289 292 294 296 299 300 $ 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300

At Least $

But Less Than

But Less Than

At Least

1 $ 100 100 200 200 300 300 400 400 500 500 600 700 800 900 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 2,200 2,300 2,400 2,500 2,600 2,700 2,800 2,900 3,000 3,100 3,200 3,300 3,400 600 700 800 900 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 2,200 2,300 2,400 2,500 2,600 2,700 2,800 2,900 3,000 3,100 3,200 3,300 3,400 3,500

$ 3,500 $ 3,600 3,600 3,700 3,700 3,800 3,800 3,900 3,900 4,000 4,000 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 5,000 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 5,000 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000

$ 7,000 $ 7,100 7,100 7,200 7,200 7,300 7,300 7,400 7,400 7,500 7,500 7,600 7,700 7,800 7,900 8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 10,000 10,100 10,200 10,300 10,400 7,600 7,700 7,800 7,900 8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 10,000 10,100 10,200 10,300 10,400 10,500

$ 10,500 $ 10,600 10,600 10,700 10,700 10,800 10,800 10,900 10,900 11,000 11,000 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 12,100 12,200 12,300 12,400 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 12,100 12,200 12,300 12,400 12,500

12,500 or more

*Caution The credit allowed certain persons may be less than the amount indicated. See "Special Cases" above.

7

If the rent you paid included food, housekeeping, medical, or other services, reduce the amount filled in for rent paid in 2008 by the value of these items. If you shared living quarters with one or more persons (other than your spouse or dependents), fill in only the portion of the rent which you paid in 2008. For example, if you and two other persons rented an apartment and paid a total rent of $3,000 in 2008, and you each paid $1,000 of the rent, each could claim a credit based on $1,000 of rent. Step 2 Refer to the Renter's School Property Tax Credit Table on page 6 to figure your credit. If heat was included in your rent, use Column 1 of the table. If heat was not included, use Column 2. Fill in your credit on line 10a. Exception If you paid both rent where heat was included and rent where heat was not included, complete the worksheet below.

example, if you and another person (other than your spouse) jointly owned a home on which taxes of $1,500 were paid, each of you would claim a credit based on $750 of taxes. CAUTION Property taxes paid during 2008 must be reduced by any amounts received as a refund of such taxes. For example, a taxpayer claimed farmland preservation credit (which is considered a refund of property taxes) on his or her 2007 Wisconsin return. The taxpayer received a farmland preservation credit in 2008 of $600 that was based on 2007 property taxes accrued of $6,000. The 2007 property taxes were paid in 2008 and 10% of such taxes were allocable to the personal residence and 90% to the farm property. Thus, for tax purposes, property taxes paid on the entire property during 2008 are $5,400 ($6,000 less $600 farmland preservation credit). Of this amount, $540 (10% of $5,400) is used to compute the 2008 school property tax credit. Step 2 Use the Homeowner's School Property Tax Credit Table below to figure your credit. Fill in the amount of your credit on line 10b. CAUTION If you are also claiming the renter's credit on line 10a, the total of your renter's and homeowner's credits can't be more than $300 ($150 if married filing a separate return or married filing as head of household).

Renter's Worksheet
(Complete only if Exception described above applies) 1. Credit for rent with heat included (from Column 1 of Table on page 6) . . . . . . 1. 2. Credit for rent where heat not included (from Column 2 of Table on page 6) . . . . . . 2. 3. Add lines 1 and 2. Fill in on line 10a of Form 1X* . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
* Do not fill in more than $300 ($150 if married filing a separate return or married filing as head of household).

Homeowner's School Property Tax Credit Table*
If Property Taxes are: But Line 10b At Less Credit Least Than is If Property Taxes are: But Line 10b At Less Credit Least Than is If Property Taxes are: But Line 10b At Less Credit Least Than is

n Line 10b

How to Figure the Homeowner's School Property Tax Credit

$

Step 1 Property Taxes Paid on Home in 2008 Fill in the amount of property taxes that you paidin 2008 on your home. Do not include: · Charges for special assessments, delinquent interest, or services that may be included on your tax bill (such as trash removal, recycling fee, or a water bill). · Property taxes that you can claim as a business expense (for example, farm taxes or rental property taxes). · Property taxes paid on property that is not your primary residence (such as a cottage or vacant land). · Property taxes that you paid in any year other than 2008. Property taxes are further limited as follows: a. If you bought or sold your home during 2008, the property taxes of the seller and buyer are the taxes set forth for each in the closing agreement made at the sale or purchase. If the closing agreement does not divide the property taxes between the seller and buyer, divide them on the basis of the number of months each owned the home. b. If you owned a mobile home during 2008, property taxes include the parking permit fees paid to your municipality and/or the personal property taxes paid on your mobile home. (Payments for space rental should be filled in as rent on line 10a.) c. If you, or you and your spouse, owned a home jointly with one or more other persons, you may only use that portion of the property taxes that reflects your percentage of ownership. For

1 $ 25 25 50 50 75 75 100 100 125 125 150 175 200 225 250 275 300 325 350 375 400 425 450 475 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 150 175 200 225 250 275 300 325 350 375 400 425 450 475 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 875

$

2 5 8 11 14 17 20 23 26 29 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104

$

875 $ 900 $ 107 $ 1,750 $ 900 925 110 1,775 925 950 113 1,800 950 975 116 1,825 975 1,000 119 1,850 1,000 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 122 125 128 131 134 137 140 143 146 149 152 155 158 161 164 167 170 173 176 179 182 185 188 191 194 197 200 203 206 209 1,875 1,900 1,925 1,950 1,975 2,000 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475

1,775 $ 212 1,800 215 1,825 218 1,850 221 1,875 224 1,900 1,925 1,950 1,975 2,000 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475 2,500 227 230 233 236 239 242 245 248 251 254 257 260 263 266 269 272 275 278 281 284 287 290 293 296 299 300

2,500 or more

*Caution The credit allowed certain persons may be less than the amount indicated. See "Special Cases" on page 6.

8

2008 Standard Deduction Table
If your income (line 1 of Form 1X) is ­ But less than

And you are ­
Single Married filing jointly Married filing separately Head of a household

If your income (line 1 of Form 1X) is ­ But less than

And you are ­
Single Married filing jointly Married filing separately Head of a household

At least

Your standard deduction is­

At least

Your standard deduction is­

0 8,610 9,000 9,500 10,000 10,500 11,000 11,500 12,000 12,500 13,000 13,500 14,000 14,500 15,000 15,500 16,000 16,500 17,000 17,500 18,000 18,500 19,000 19,500 20,000 20,500 21,000 21,500 22,000 22,500 23,000 23,500 24,000 24,500 25,000 25,500 26,000 26,500 27,000 27,500 28,000 28,500 29,000 29,500 30,000 30,500

8,610 9,000 9,500 10,000 10,500 11,000 11,500 12,000 12,500 13,000 13,500 14,000 14,500 15,000 15,500 16,000 16,500 17,000 17,500 18,000 18,500 19,000 19,500 20,000 20,500 21,000 21,500 22,000 22,500 23,000 23,500 24,000 24,500 25,000 25,500 26,000 26,500 27,000 27,500 28,000 28,500 29,000 29,500 30,000 30,500 31,000

8,960 8,960 8,960 8,960 8,960 8,960 8,960 8,960 8,960 8,960 8,920 8,860 8,800 8,740 8,680 8,620 8,560 8,500 8,440 8,380 8,320 8,260 8,200 8,140 8,080 8,020 7,960 7,900 7,840 7,780 7,720 7,660 7,600 7,540 7,480 7,420 7,360 7,300 7,240 7,180 7,120 7,060 7,000 6,940 6,880 6,820

16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,140 16,116 16,017 15,918 15,820 15,721 15,622 15,523 15,424 15,325 15,226 15,127 15,028 14,930 14,831 14,732 14,633 14,534 14,435 14,336 14,237 14,138 14,040 13,941 13,842 13,743 13,644

7,660 7,621 7,533 7,435 7,336 7,237 7,138 7,039 6,940 6,841 6,742 6,643 6,545 6,446 6,347 6,248 6,149 6,050 5,951 5,852 5,753 5,655 5,556 5,457 5,358 5,259 5,160 5,061 4,962 4,863 4,765 4,666 4,567 4,468 4,369 4,270 4,171 4,072 3,973 3,874 3,776 3,677 3,578 3,479 3,380 3,281

11,570 11,570 11,570 11,570 11,570 11,570 11,570 11,570 11,570 11,570 11,496 11,383 11,271 11,158 11,045 10,933 10,820 10,708 10,595 10,483 10,370 10,257 10,145 10,032 9,920 9,807 9,695 9,582 9,469 9,357 9,244 9,132 9,019 8,906 8,794 8,681 8,569 8,456 8,344 8,231 8,118 8,006 7,893 7,781 7,668 7,556

31,000 31,500 32,000 32,500 33,000 33,500 34,000 34,500 35,000 35,500 36,000 36,500 37,000 37,500 38,000 38,500 39,000 39,500 40,000 40,500 41,000 41,500 42,000 42,500 43,000 43,500 44,000 44,500 45,000 45,500 46,000 46,500 47,000 47,500 48,000 48,500 49,000 49,500 50,000 50,500 51,000 51,500 52,000 52,500 53,000 53,500

31,500 32,000 32,500 33,000 33,500 34,000 34,500 35,000 35,500 36,000 36,500 37,000 37,500 38,000 38,500 39,000 39,500 40,000 40,500 41,000 41,500 42,000 42,500 43,000 43,500 44,000 44,500 45,000 45,500 46,000 46,500 47,000 47,500 48,000 48,500 49,000 49,500 50,000 50,500 51,000 51,500 52,000 52,500 53,000 53,500 54,000

6,760 6,700 6,640 6,580 6,520 6,460 6,400 6,340 6,280 6,220 6,160 6,100 6,040 5,980 5,920 5,860 5,800 5,740 5,680 5,620 5,560 5,500 5,440 5,380 5,320 5,260 5,200 5,140 5,080 5,020 4,960 4,900 4,840 4,780 4,720 4,660 4,600 4,540 4,480 4,420 4,360 4,300 4,240 4,180 4,120 4,060

13,545 13,446 13,347 13,248 13,150 13,051 12,952 12,853 12,754 12,655 12,556 12,457 12,358 12,260 12,161 12,062 11,963 11,864 11,765 11,666 11,567 11,468 11,370 11,271 11,172 11,073 10,974 10,875 10,776 10,677 10,578 10,480 10,381 10,282 10,183 10,084 9,985 9,886 9,787 9,688 9,590 9,491 9,392 9,293 9,194 9,095

3,182 3,083 2,984 2,886 2,787 2,688 2,589 2,490 2,391 2,292 2,193 2,094 1,996 1,897 1,798 1,699 1,600 1,501 1,402 1,303 1,204 1,106 1,007 908 809 710 611 512 413 314 216 117 18 0 0 0 0 0 0 0 0 0 0 0 0 0

7,443 7,330 7,218 7,105 6,993 6,880 6,768 6,655 6,542 6,430 6,317 6,205 6,092 5,980 5,920 5,860 5,800 5,740 5,680 5,620 5,560 5,500 5,440 5,380 5,320 5,260 5,200 5,140 5,080 5,020 4,960 4,900 4,840 4,780 4,720 4,660 4,600 4,540 4,480 4,420 4,360 4,300 4,240 4,180 4,120 4,060

Continued on next page

2008 Standard Deduction Table
If your income (line 1 of Form 1X) is ­ But less than

(continued from page 8)
And you are ­
Single Married filing jointly Married filing separately Head of a household

9

And you are ­
Single Married filing jointly Married filing separately Head of a household

If your income (line 1 of Form 1X) is ­ But less than

At least

Your standard deduction is­

At least

Your standard deduction is­

54,000 54,500 55,000 55,500 56,000 56,500 57,000 57,500 58,000 58,500 59,000 59,500 60,000 60,500 61,000 61,500 62,000 62,500 63,000 63,500 64,000 64,500 65,000 65,500 66,000 66,500 67,000 67,500 68,000 68,500 69,000 69,500 70,000 70,500 71,000 71,500 72,000 72,500 73,000 73,500 74,000 74,500 75,000 75,500 76,000 76,500

54,500 55,000 55,500 56,000 56,500 57,000 57,500 58,000 58,500 59,000 59,500 60,000 60,500 61,000 61,500 62,000 62,500 63,000 63,500 64,000 64,500 65,000 65,500 66,000 66,500 67,000 67,500 68,000 68,500 69,000 69,500 70,000 70,500 71,000 71,500 72,000 72,500 73,000 73,500 74,000 74,500 75,000 75,500 76,000 76,500 77,000

4,000 3,940 3,880 3,820 3,760 3,700 3,640 3,580 3,520 3,460 3,400 3,340 3,280 3,220 3,160 3,100 3,040 2,980 2,920 2,860 2,800 2,740 2,680 2,620 2,560 2,500 2,440 2,380 2,320 2,260 2,200 2,140 2,080 2,020 1,960 1,900 1,840 1,780 1,720 1,660 1,600 1,540 1,480 1,420 1,360 1,300

8,996 8,897 8,798 8,700 8,601 8,502 8,403 8,304 8,205 8,106 8,007 7,908 7,810 7,711 7,612 7,513 7,414 7,315 7,216 7,117 7,018 6,919 6,821 6,722 6,623 6,524 6,425 6,326 6,227 6,128 6,029 5,931 5,832 5,733 5,634 5,535 5,436 5,337 5,238 5,139 5,041 4,942 4,843 4,744 4,645 4,546

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

4,000 3,940 3,880 3,820 3,760 3,700 3,640 3,580 3,520 3,460 3,400 3,340 3,280 3,220 3,160 3,100 3,040 2,980 2,920 2,860 2,800 2,740 2,680 2,620 2,560 2,500 2,440 2,380 2,320 2,260 2,200 2,140 2,080 2,020 1,960 1,900 1,840 1,780 1,720 1,660 1,600 1,540 1,480 1,420 1,360 1,300

77,000 77,500 78,000 78,500 79,000 79,500 80,000 80,500 81,000 81,500 82,000 82,500 83,000 83,500 84,000 84,500 85,000 85,500 86,000 86,500 87,000 87,500 88,000 88,500 89,000 89,500 90,000 90,500 91,000 91,500 92,000 92,500 93,000 93,500 94,000 94,500 95,000 95,500 96,000 96,500 97,000 97,500 98,000 98,500 99,000 99,500 99,736

77,500 78,000 78,500 79,000 79,500 80,000 80,500 81,000 81,500 82,000 82,500 83,000 83,500 84,000 84,500 85,000 85,500 86,000 86,500 87,000 87,500 88,000 88,500 89,000 89,500 90,000 90,500 91,000 91,500 92,000 92,500 93,000 93,500 94,000 94,500 95,000 95,500 96,000 96,500 97,000 97,500 98,000 98,500 99,000 99,500 99,736 or over

1,240 1,180 1,120 1,060 1,000 940 880 820 760 700 640 580 520 460 400 340 280 220 160 100 40 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

4,447 4,348 4,249 4,151 4,052 3,953 3,854 3,755 3,656 3,557 3,458 3,359 3,261 3,162 3,063 2,964 2,865 2,766 2,667 2,568 2,469 2,371 2,272 2,173 2,074 1,975 1,876 1,777 1,678 1,579 1,481 1,382 1,283 1,184 1,085 986 887 788 689 591 492 393 294 195 96 23 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

1,240 1,180 1,120 1,060 1,000 940 880 820 760 700 640 580 520 460 400 340 280 220 160 100 40 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

10

2008 TAX TABLE FOR FORM 1X FILERS

Example Mr. and Mrs. Smith are filing a joint return. Their taxable income on line 5 of Form 1X is $28,653. First they find the $28,000 heading in the table. Then they find the $28,600 ­ 28,700 income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the income line and the filing status column meet is $1,571. This is the tax amount they must write on line 6 of Form 1X.
If line 5 (Taxable income) is --
At least But less than

At least

But less than

Single or Head of a household

Married filing jointly

Married filing separately

Your tax is --

è

28,500 28,600 28,700 28,800 28,900

28,600 28,700 28,800 28,900 29,000

1,638 1,644 1,651 1,657 1,664

1,565 1,571 1,578 1,584 1,591

1,710 1,717 1,723 1,730 1,736

And you are --
Single or Head of a household Married filing jointly Married filing separately

If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

Your tax is --

Your tax is --

Your tax is --

3,000
3,000 3,100 3,200 3,300 3,400 3,500 3,600 3,700 3,800 3,900 4,000 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 5,000 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 3,100 3,200 3,300 3,400 3,500 3,600 3,700 3,800 3,900 4,000 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 5,000 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 140 145 150 154 159 163 168 173 177 182 186 191 196 200 205 209 214 219 223 228 232 237 242 246 251 255 260 265 269 274 278 283 288 292 297 301 306 311 315 320 140 145 150 154 159 163 168 173 177 182 186 191 196 200 205 209 214 219 223 228 232 237 242 246 251 255 260 265 269 274 278 283 288 292 297 301 306 311 315 320 140 145 150 154 159 163 168 173 177 182 186 191 196 200 205 209 214 219 223 228 232 237 242 246 251 255 260 265 269 274 278 283 288 292 297 303 309 315 321 327

7,000
7,000 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 10,000 10,100 10,200 10,300 10,400 10,500 10,600 10,700 10,800 10,900 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 10,000 324 329 334 338 343 347 352 357 361 366 370 375 380 384 389 393 398 403 407 412 416 421 426 430 435 439 444 449 455 462 468 474 480 486 492 498 505 511 517 523 324 329 334 338 343 347 352 357 361 366 370 375 380 384 389 393 398 403 407 412 416 421 426 430 435 439 444 449 453 458 462 467 472 476 481 485 490 495 499 504 333 339 346 352 358 364 370 376 382 389 395 401 407 413 419 426 432 438 444 450 456 462 469 475 481 487 493 499 505 512 518 524 530 536 542 549 555 561 567 573

0 20 40 100 200 300 400 500 600 700 800 900

20 40 100 200 300 400 500 600 700 800 900 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 2,200 2,300 2,400 2,500 2,600 2,700 2,800 2,900 3,000

0 1 3 7 12 16 21 25 30 35 39 44 48 53 58 62 67 71 76 81 85 90 94 99 104 108 113 117 122 127 131 136

0 1 3 7 12 16 21 25 30 35 39 44 48 53 58 62 67 71 76 81 85 90 94 99 104 108 113 117 122 127 131 136

0 1 3 7 12 16 21 25 30 35 39 44 48 53 58 62 67 71 76 81 85 90 94 99 104 108 113 117 122 127 131 136

4,000

8,000

1,000
1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900

5,000

9,000

2,000
2,000 2,100 2,200 2,300 2,400 2,500 2,600 2,700 2,800 2,900

6,000

10,000

10,100 10,200 10,300 10,400 10,500 10,600 10,700 10,800 10,900 11,000

Continued on next page

2008 Tax Table For Form 1X Filers -- Continued
If line 5 (Taxable income) is --
At least But less than

11 If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

And you are --
Single or Head of a household Married filing jointly Married filing separately

Your tax is --

Your tax is --

Your tax is --

11,000
11,000 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 12,100 12,200 12,300 12,400 12,500 12,600 12,700 12,800 12,900 13,000 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 14,000 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 15,000 15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 16,000 16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 12,100 12,200 12,300 12,400 12,500 12,600 12,700 12,800 12,900 13,000 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 14,000 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 15,000 15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 16,000 529 535 542 548 554 560 566 572 578 585 591 597 603 609 615 621 628 634 640 646 652 658 665 671 677 683 689 695 701 708 714 720 726 732 738 744 751 757 763 769 775 781 788 794 800 806 812 818 824 831 837 843 849 855 861 867 874 880 886 892 508 513 518 522 527 531 536 541 545 550 554 559 564 568 573 577 582 587 591 596 602 608 614 621 627 633 639 645 651 658 664 670 676 682 688 694 701 707 713 719 725 731 737 744 750 756 762 768 774 781 787 793 799 805 811 817 824 830 836 842 579 585 592 598 604 610 616 622 628 635 641 647 653 659 665 672 678 684 690 696 703 709 716 722 729 735 742 748 755 761 768 774 781 787 794 800 807 813 820 826 833 839 846 852 859 865 872 878 885 891 898 904 911 917 924 930 937 943 950 956

17,000
17,000 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 18,000 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 19,000 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 20,000 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 21,000 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 22,000 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 18,000 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 19,000 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 20,000 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 21,000 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 22,000 898 904 911 917 923 929 935 941 947 954 960 966 972 978 984 990 997 1,003 1,009 1,015 1,021 1,027 1,034 1,040 1,046 1,053 1,059 1,066 1,072 1,079 1,085 1,092 1,098 1,105 1,111 1,118 1,124 1,131 1,137 1,144 1,150 1,157 1,163 1,170 1,176 1,183 1,189 1,196 1,202 1,209 1,215 1,222 1,228 1,235 1,241 1,248 1,254 1,261 1,267 1,274 848 854 860 867 873 879 885 891 897 904 910 916 922 928 934 940 947 953 959 965 971 977 983 990 996 1,002 1,008 1,014 1,020 1,027 1,033 1,039 1,045 1,051 1,057 1,063 1,070 1,076 1,082 1,088 1,094 1,100 1,106 1,113 1,119 1,125 1,131 1,137 1,143 1,150 1,156 1,162 1,168 1,174 1,180 1,186 1,193 1,199 1,205 1,211 963 969 976 982 989 995 1,002 1,008 1,015 1,021 1,028 1,034 1,041 1,047 1,054 1,060 1,067 1,073 1,080 1,086 1,093 1,099 1,106 1,112 1,119 1,125 1,132 1,138 1,145 1,151 1,158 1,164 1,171 1,177 1,184 1,190 1,197 1,203 1,210 1,216 1,223 1,229 1,236 1,242 1,249 1,255 1,262 1,268 1,275 1,281 1,288 1,294 1,301 1,307 1,314 1,320 1,327 1,333 1,340 1,346

23,000
23,000 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 26,000 26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 27,000 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 28,000 28,100 28,200 28,300 28,400 28,500 28,600 28,700 28,800 28,900 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 26,000 26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 27,000 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 28,000 1,280 1,287 1,293 1,300 1,306 1,313 1,319 1,326 1,332 1,339 1,345 1,352 1,358 1,365 1,371 1,378 1,384 1,391 1,397 1,404 1,410 1,417 1,423 1,430 1,436 1,443 1,449 1,456 1,462 1,469 1,475 1,482 1,488 1,495 1,501 1,508 1,514 1,521 1,527 1,534 1,540 1,547 1,553 1,560 1,566 1,573 1,579 1,586 1,592 1,599 1,605 1,612 1,618 1,625 1,631 1,638 1,644 1,651 1,657 1,664 1,217 1,223 1,229 1,236 1,242 1,248 1,254 1,260 1,266 1,273 1,279 1,285 1,291 1,297 1,303 1,309 1,316 1,322 1,328 1,334 1,340 1,346 1,352 1,359 1,365 1,371 1,377 1,383 1,389 1,396 1,402 1,409 1,415 1,422 1,428 1,435 1,441 1,448 1,454 1,461 1,467 1,474 1,480 1,487 1,493 1,500 1,506 1,513 1,519 1,526 1,532 1,539 1,545 1,552 1,558 1,565 1,571 1,578 1,584 1,591 1,353 1,359 1,366 1,372 1,379 1,385 1,392 1,398 1,405 1,411 1,418 1,424 1,431 1,437 1,444 1,450 1,457 1,463 1,470 1,476 1,483 1,489 1,496 1,502 1,509 1,515 1,522 1,528 1,535 1,541 1,548 1,554 1,561 1,567 1,574 1,580 1,587 1,593 1,600 1,606 1,613 1,619 1,626 1,632 1,639 1,645 1,652 1,658 1,665 1,671 1,678 1,684 1,691 1,697 1,704 1,710 1,717 1,723 1,730 1,736

12,000

18,000

24,000

13,000

19,000

25,000

14,000

20,000

26,000

15,000

21,000

27,000

16,000

22,000

28,000

16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 17,000

22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000

28,100 28,200 28,300 28,400 28,500 28,600 28,700 28,800 28,900 29,000

Continued on next page

12 If line 5 (Taxable income) is --
At least But less than

2008 Tax Table For Form 1X Filers -- Continued
And you are --
Single or Head of a household Married filing jointly Married filing separately

If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

Your tax is --

Your tax is --

Your tax is --

29,000
29,000 29,100 29,200 29,300 29,400 29,500 29,600 29,700 29,800 29,900 30,000 30,100 30,200 30,300 30,400 30,500 30,600 30,700 30,800 30,900 31,000 31,100 31,200 31,300 31,400 31,500 31,600 31,700 31,800 31,900 32,000 32,100 32,200 32,300 32,400 32,500 32,600 32,700 32,800 32,900 33,000 33,100 33,200 33,300 33,400 33,500 33,600 33,700 33,800 33,900 34,000 34,100 34,200 34,300 34,400 34,500 34,600 34,700 34,800 34,900 29,100 29,200 29,300 29,400 29,500 29,600 29,700 29,800 29,900 30,000 1,670 1,677 1,683 1,690 1,696 1,703 1,709 1,716 1,722 1,729 1,735 1,742 1,748 1,755 1,761 1,768 1,774 1,781 1,787 1,794 1,800 1,807 1,813 1,820 1,826 1,833 1,839 1,846 1,852 1,859 1,865 1,872 1,878 1,885 1,891 1,898 1,904 1,911 1,917 1,924 1,930 1,937 1,943 1,950 1,956 1,963 1,969 1,976 1,982 1,989 1,995 2,002 2,008 2,015 2,021 2,028 2,034 2,041 2,047 2,054 1,597 1,604 1,610 1,617 1,623 1,630 1,636 1,643 1,649 1,656 1,662 1,669 1,675 1,682 1,688 1,695 1,701 1,708 1,714 1,721 1,727 1,734 1,740 1,747 1,753 1,760 1,766 1,773 1,779 1,786 1,792 1,799 1,805 1,812 1,818 1,825 1,831 1,838 1,844 1,851 1,857 1,864 1,870 1,877 1,883 1,890 1,896 1,903 1,909 1,916 1,922 1,929 1,935 1,942 1,948 1,955 1,961 1,968 1,974 1,981 1,743 1,749 1,756 1,762 1,769 1,775 1,782 1,788 1,795 1,801 1,808 1,814 1,821 1,827 1,834 1,840 1,847 1,853 1,860 1,866 1,873 1,879 1,886 1,892 1,899 1,905 1,912 1,918 1,925 1,931 1,938 1,944 1,951 1,957 1,964 1,970 1,977 1,983 1,990 1,996 2,003 2,009 2,016 2,022 2,029 2,035 2,042 2,048 2,055 2,061 2,068 2,074 2,081 2,087 2,094 2,100 2,107 2,113 2,120 2,126

35,000
35,000 35,100 35,200 35,300 35,400 35,500 35,600 35,700 35,800 35,900 36,000 36,100 36,200 36,300 36,400 36,500 36,600 36,700 36,800 36,900 37,000 37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 38,000 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 39,000 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 40,000 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 35,100 35,200 35,300 35,400 35,500 35,600 35,700 35,800 35,900 36,000 2,060 2,067 2,073 2,080 2,086 2,093 2,099 2,106 2,112 2,119 2,125 2,132 2,138 2,145 2,151 2,158 2,164 2,171 2,177 2,184 2,190 2,197 2,203 2,210 2,216 2,223 2,229 2,236 2,242 2,249 2,255 2,262 2,268 2,275 2,281 2,288 2,294 2,301 2,307 2,314 2,320 2,327 2,333 2,340 2,346 2,353 2,359 2,366 2,372 2,379 2,385 2,392 2,398 2,405 2,411 2,418 2,424 2,431 2,437 2,444 1,987 1,994 2,000 2,007 2,013 2,020 2,026 2,033 2,039 2,046 2,052 2,059 2,065 2,072 2,078 2,085 2,091 2,098 2,104 2,111 2,117 2,124 2,130 2,137 2,143 2,150 2,156 2,163 2,169 2,176 2,182 2,189 2,195 2,202 2,208 2,215 2,221 2,228 2,234 2,241 2,247 2,254 2,260 2,267 2,273 2,280 2,286 2,293 2,299 2,306 2,312 2,319 2,325 2,332 2,338 2,345 2,351 2,358 2,364 2,371 2,133 2,139 2,146 2,152 2,159 2,165 2,172 2,178 2,185 2,191 2,198 2,204 2,211 2,217 2,224 2,230 2,237 2,243 2,250 2,256 2,263 2,269 2,276 2,282 2,289 2,295 2,302 2,308 2,315 2,321 2,328 2,334 2,341 2,347 2,354 2,360 2,367 2,373 2,380 2,386 2,393 2,399 2,406 2,412 2,419 2,425 2,432 2,438 2,445 2,451 2,458 2,464 2,471 2,477 2,484 2,490 2,497 2,503 2,510 2,516

41,000
41,000 41,100 41,200 41,300 41,400 41,500 41,600 41,700 41,800 41,900 42,000 42,100 42,200 42,300 42,400 42,500 42,600 42,700 42,800 42,900 43,000 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 44,000 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 45,000 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 46,000 46,100 46,200 46,300 46,400 46,500 46,600 46,700 46,800 46,900 41,100 41,200 41,300 41,400 41,500 41,600 41,700 41,800 41,900 42,000 2,450 2,457 2,463 2,470 2,476 2,483 2,489 2,496 2,502 2,509 2,515 2,522 2,528 2,535 2,541 2,548 2,554 2,561 2,567 2,574 2,580 2,587 2,593 2,600 2,606 2,613 2,619 2,626 2,632 2,639 2,645 2,652 2,658 2,665 2,671 2,678 2,684 2,691 2,697 2,704 2,710 2,717 2,723 2,730 2,736 2,743 2,749 2,756 2,762 2,769 2,775 2,782 2,788 2,795 2,801 2,808 2,814 2,821 2,827 2,834 2,377 2,384 2,390 2,397 2,403 2,410 2,416 2,423 2,429 2,436 2,442 2,449 2,455 2,462 2,468 2,475 2,481 2,488 2,494 2,501 2,507 2,514 2,520 2,527 2,533 2,540 2,546 2,553 2,559 2,566 2,572 2,579 2,585 2,592 2,598 2,605 2,611 2,618 2,624 2,631 2,637 2,644 2,650 2,657 2,663 2,670 2,676 2,683 2,689 2,696 2,702 2,709 2,715 2,722 2,728 2,735 2,741 2,748 2,754 2,761 2,523 2,529 2,536 2,542 2,549 2,555 2,562 2,568 2,575 2,581 2,588 2,594 2,601 2,607 2,614 2,620 2,627 2,633 2,640 2,646 2,653 2,659 2,666 2,672 2,679 2,685 2,692 2,698 2,705 2,711 2,718 2,724 2,731 2,737 2,744 2,750 2,757 2,763 2,770 2,776 2,783 2,789 2,796 2,802 2,809 2,815 2,822 2,828 2,835 2,841 2,848 2,854 2,861 2,867 2,874 2,880 2,887 2,893 2,900 2,906

30,000

36,000

42,000

30,100 30,200 30,300 30,400 30,500 30,600 30,700 30,800 30,900 31,000 31,100 31,200 31,300 31,400 31,500 31,600 31,700 31,800 31,900 32,000 32,100 32,200 32,300 32,400 32,500 32,600 32,700 32,800 32,900 33,000 33,100 33,200 33,300 33,400 33,500 33,600 33,700 33,800 33,900 34,000 34,100 34,200 34,300 34,400 34,500 34,600 34,700 34,800 34,900 35,000

36,100 36,200 36,300 36,400 36,500 36,600 36,700 36,800 36,900 37,000 37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 38,000 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 39,000 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 40,000 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 41,000

42,100 42,200 42,300 42,400 42,500 42,600 42,700 42,800 42,900 43,000 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 44,000 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 45,000 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 46,000 46,100 46,200 46,300 46,400 46,500 46,600 46,700 46,800 46,900 47,000

31,000

37,000

43,000

32,000

38,000

44,000

33,000

39,000

45,000

34,000

40,000

46,000

Continued on next page

2008 Tax Table For Form 1X Filers -- Continued
If line 5 (Taxable income) is --
At least But less than

13 If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

And you are --
Single or Head of a household Married filing jointly Married filing separately

Your tax is --

Your tax is --

Your tax is --

47,000
47,000 47,100 47,200 47,300 47,400 47,500 47,600 47,700 47,800 47,900 48,000 48,100 48,200 48,300 48,400 48,500 48,600 48,700 48,800 48,900 49,000 49,100 49,200 49,300 49,400 49,500 49,600 49,700 49,800 49,900 50,000 50,100 50,200 50,300 50,400 50,500 50,600 50,700 50,800 50,900 51,000 51,100 51,200 51,300 51,400 51,500 51,600 51,700 51,800 51,900 52,000 52,100 52,200 52,300 52,400 52,500 52,600 52,700 52,800 52,900 47,100 47,200 47,300 47,400 47,500 47,600 47,700 47,800 47,900 48,000 48,100 48,200 48,300 48,400 48,500 48,600 48,700 48,800 48,900 49,000 49,100 49,200 49,300 49,400 49,500 49,600 49,700 49,800 49,900 50,000 50,100 50,200 50,300 50,400 50,500 50,600 50,700 50,800 50,900 51,000 51,100 51,200 51,300 51,400 51,500 51,600 51,700 51,800 51,900 52,000 52,100 52,200 52,300 52,400 52,500 52,600 52,700 52,800 52,900 53,000 2,840 2,847 2,853 2,860 2,866 2,873 2,879 2,886 2,892 2,899 2,905 2,912 2,918 2,925 2,931 2,938 2,944 2,951 2,957 2,964 2,970 2,977 2,983 2,990 2,996 3,003 3,009 3,016 3,022 3,029 3,035 3,042 3,048 3,055 3,061 3,068 3,074 3,081 3,087 3,094 3,100 3,107 3,113 3,120 3,126 3,133 3,139 3,146 3,152 3,159 3,165 3,172 3,178 3,185 3,191 3,198 3,204 3,211 3,217 3,224 2,767 2,774 2,780 2,787 2,793 2,800 2,806 2,813 2,819 2,826 2,832 2,839 2,845 2,852 2,858 2,865 2,871 2,878 2,884 2,891 2,897 2,904 2,910 2,917 2,923 2,930 2,936 2,943 2,949 2,956 2,962 2,969 2,975 2,982 2,988 2,995 3,001 3,008 3,014 3,021 3,027 3,034 3,040 3,047 3,053 3,060 3,066 3,073 3,079 3,086 3,092 3,099 3,105 3,112 3,118 3,125 3,131 3,138 3,144 3,151 2,913 2,919 2,926 2,932 2,939 2,945 2,952 2,958 2,965 2,971 2,978 2,984 2,991 2,997 3,004 3,010 3,017 3,023 3,030 3,036 3,043 3,049 3,056 3,062 3,069 3,075 3,082 3,088 3,095 3,101 3,108 3,114 3,121 3,127 3,134 3,140 3,147 3,153 3,160 3,166 3,173 3,179 3,186 3,192 3,199 3,205 3,212 3,218 3,225 3,231 3,238 3,244 3,251 3,257 3,264 3,270 3,277 3,283 3,290 3,296

53,000
53,000 53,100 53,200 53,300 53,400 53,500 53,600 53,700 53,800 53,900 54,000 54,100 54,200 54,300 54,400 54,500 54,600 54,700 54,800 54,900 55,000 55,100 55,200 55,300 55,400 55,500 55,600 55,700 55,800 55,900 56,000 56,100 56,200 56,300 56,400 56,500 56,600 56,700 56,800 56,900 57,000 57,100 57,200 57,300 57,400 57,500 57,600 57,700 57,800 57,900 58,000 58,100 58,200 58,300 58,400 58,500 58,600 58,700 58,800 58,900 53,100 53,200 53,300 53,400 53,500 53,600 53,700 53,800 53,900 54,000 54,100 54,200 54,300 54,400 54,500 54,600 54,700 54,800 54,900 55,000 55,100 55,200 55,300 55,400 55,500 55,600 55,700 55,800 55,900 56,000 56,100 56,200 56,300 56,400 56,500 56,600 56,700 56,800 56,900 57,000 57,100 57,200 57,300 57,400 57,500 57,600 57,700 57,800 57,900 58,000 58,100 58,200 58,300 58,400 58,500 58,600 58,700 58,800 58,900 59,000 3,230 3,237 3,243 3,250 3,256 3,263 3,269 3,276 3,282 3,289 3,295 3,302 3,308 3,315 3,321 3,328 3,334 3,341 3,347 3,354 3,360 3,367 3,373 3,380 3,386 3,393 3,399 3,406 3,412 3,419 3,425 3,432 3,438 3,445 3,451 3,458 3,464 3,471 3,477 3,484 3,490 3,497 3,503 3,510 3,516 3,523 3,529 3,536 3,542 3,549 3,555 3,562 3,568 3,575 3,581 3,588 3,594 3,601 3,607 3,614 3,157 3,164 3,170 3,177 3,183 3,190 3,196 3,203 3,209 3,216 3,222 3,229 3,235 3,242 3,248 3,255 3,261 3,268 3,274 3,281 3,287 3,294 3,300 3,307 3,313 3,320 3,326 3,333 3,339 3,346 3,352 3,359 3,365 3,372 3,378 3,385 3,391 3,398 3,404 3,411 3,417 3,424 3,430 3,437 3,443 3,450 3,456 3,463 3,469 3,476 3,482 3,489 3,495 3,502 3,508 3,515 3,521 3,528 3,534 3,541 3,303 3,309 3,316 3,322 3,329 3,335 3,342 3,348 3,355 3,361 3,368 3,374 3,381 3,387 3,394 3,400 3,407 3,413 3,420 3,426 3,433 3,439 3,446 3,452 3,459 3,465 3,472 3,478 3,485 3,491 3,498 3,504 3,511 3,517 3,524 3,530 3,537 3,543 3,550 3,556 3,563 3,569 3,576 3,582 3,589 3,595 3,602 3,608 3,615 3,621 3,628 3,634 3,641 3,647 3,654 3,660 3,667 3,673 3,680 3,686

59,000
59,000 59,100 59,200 59,300 59,400 59,500 59,600 59,700 59,800 59,900 60,000 60,100 60,200 60,300 60,400 60,500 60,600 60,700 60,800 60,900 61,000 61,100 61,200 61,300 61,400 61,500 61,600 61,700 61,800 61,900 62,000 62,100 62,200 62,300 62,400 62,500 62,600 62,700 62,800 62,900 63,000 63,100 63,200 63,300 63,400 63,500 63,600 63,700 63,800 63,900 64,000 64,100 64,200 64,300 64,400 64,500 64,600 64,700 64,800 64,900 59,100 59,200 59,300 59,400 59,500 59,600 59,700 59,800 59,900 60,000 60,100 60,200 60,300 60,400 60,500 60,600 60,700 60,800 60,900 61,000 61,100 61,200 61,300 61,400 61,500 61,600 61,700 61,800 61,900 62,000 62,100 62,200 62,300 62,400 62,500 62,600 62,700 62,800 62,900 63,000 63,100 63,200 63,300 63,400 63,500 63,600 63,700 63,800 63,900 64,000 64,100 64,200 64,300 64,400 64,500 64,600 64,700 64,800 64,900 65,000 3,620 3,627 3,633 3,640 3,646 3,653 3,659 3,666 3,672 3,679 3,685 3,692 3,698 3,705 3,711 3,718 3,724 3,731 3,737 3,744 3,750 3,757 3,763 3,770 3,776 3,783 3,789 3,796 3,802 3,809 3,815 3,822 3,828 3,835 3,841 3,848 3,854 3,861 3,867 3,874 3,880 3,887 3,893 3,900 3,906 3,913 3,919 3,926 3,932 3,939 3,945 3,952 3,958 3,965 3,971 3,978 3,984 3,991 3,997 4,004 3,547 3,554 3,560 3,567 3,573 3,580 3,586 3,593 3,599 3,606 3,612 3,619 3,625 3,632 3,638 3,645 3,651 3,658 3,664 3,671 3,677 3,684 3,690 3,697 3,703 3,710 3,716 3,723 3,729 3,736 3,742 3,749 3,755 3,762 3,768 3,775 3,781 3,788 3,794 3,801 3,807 3,814 3,820 3,827 3,833 3,840 3,846 3,853 3,859 3,866 3,872 3,879 3,885 3,892 3,898 3,905 3,911 3,918 3,924 3,931 3,693 3,699 3,706 3,712 3,719 3,725 3,732 3,738 3,745 3,751 3,758 3,764 3,771 3,777 3,784 3,790 3,797 3,803 3,810 3,816 3,823 3,829 3,836 3,842 3,849 3,855 3,862 3,868 3,875 3,881 3,888 3,894 3,901 3,907 3,914 3,920 3,927 3,933 3,940 3,946 3,953 3,959 3,966 3,972 3,979 3,985 3,992 3,998 4,005 4,011 4,018 4,024 4,031 4,037 4,044 4,050 4,057 4,063 4,070 4,076

48,000

54,000

60,000

49,000

55,000

61,000

50,000

56,000

62,000

51,000

57,000

63,000

52,000

58,000

64,000

Continued on next page

14 If line 5 (Taxable income) is --
At least But less than

2008 Tax Table For Form 1X Filers -- Continued
And you are --
Single or Head of a household Married filing jointly Married filing separately

If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

Your tax is --

Your tax is --

Your tax is --

65,000
65,000 65,100 65,200 65,300 65,400 65,500 65,600 65,700 65,800 65,900 66,000 66,100 66,200 66,300 66,400 66,500 66,600 66,700 66,800 66,900 67,000 67,100 67,200 67,300 67,400 67,500 67,600 67,700 67,800 67,900 68,000 68,100 68,200 68,300 68,400 68,500 68,600 68,700 68,800 68,900 69,000 69,100 69,200 69,300 69,400 69,500 69,600 69,700 69,800 69,900 70,000 70,100 70,200 70,300 70,400 70,500 70,600 70,700 70,800 70,900 65,100 65,200 65,300 65,400 65,500 65,600 65,700 65,800 65,900 66,000 66,100 66,200 66,300 66,400 66,500 4,010 4,017 4,023 4,030 4,036 4,043 4,049 4,056 4,062 4,069 4,075 4,082 4,088 4,095 4,101 4,108 4,114 4,121 4,127 4,134 4,140 4,147 4,153 4,160 4,166 4,173 4,179 4,186 4,192 4,199 4,205 4,212 4,218 4,225 4,231 4,238 4,244 4,251 4,257 4,264 4,270 4,277 4,283 4,290 4,296 4,303 4,309 4,316 4,322 4,329 4,335 4,342 4,348 4,355 4,361 4,368 4,374 4,381 4,387 4,394 3,937 3,944 3,950 3,957 3,963 3,970 3,976 3,983 3,989 3,996 4,002 4,009 4,015 4,022 4,028 4,035 4,041 4,048 4,054 4,061 4,067 4,074 4,080 4,087 4,093 4,100 4,106 4,113 4,119 4,126 4,132 4,139 4,145 4,152 4,158 4,165 4,171 4,178 4,184 4,191 4,197 4,204 4,210 4,217 4,223 4,230 4,236 4,243 4,249 4,256 4,262 4,269 4,275 4,282 4,288 4,295 4,301 4,308 4,314 4,321 4,083 4,089 4,096 4,102 4,109 4,115 4,122 4,128 4,135 4,141 4,148 4,154 4,161 4,167 4,174 4,180 4,187 4,193 4,200 4,206 4,213 4,219 4,226 4,232 4,239 4,245 4,252 4,258 4,265 4,271 4,278 4,284 4,291 4,297 4,304 4,310 4,317 4,323 4,330 4,336 4,343 4,349 4,356 4,362 4,369 4,375 4,382 4,388 4,395 4,401 4,408 4,414 4,421 4,427 4,434 4,440 4,447 4,453 4,460 4,466

71,000
71,000 71,100 71,200 71,300 71,400 71,500 71,600 71,700 71,800 71,900 72,000 72,100 72,200 72,300 72,400 72,500 72,600 72,700 72,800 72,900 73,000 73,100 73,200 73,300 73,400 73,500 73,600 73,700 73,800 73,900 74,000 74,100 74,200 74,300 74,400 74,500 74,600 74,700 74,800 74,900 75,000 75,100 75,200 75,300 75,400 75,500 75,600 75,700 75,800 75,900 76,000 76,100 76,200 76,300 76,400 76,500 76,600 76,700 76,800 76,900 71,100 71,200 71,300 71,400 71,500 71,600 71,700 71,800 71,900 72,000 72,100 72,200 72,300 72,400 72,500 4,400 4,407 4,413 4,420 4,426 4,433 4,439 4,446 4,452 4,459 4,465 4,472 4,478 4,485 4,491 4,498 4,504 4,511 4,517 4,524 4,530 4,537 4,543 4,550 4,556 4,563 4,569 4,576 4,582 4,589 4,595 4,602 4,608 4,615 4,621 4,628 4,634 4,641 4,647 4,654 4,660 4,667 4,673 4,680 4,686 4,693 4,699 4,706 4,712 4,719 4,725 4,732 4,738 4,745 4,751 4,758 4,764 4,771 4,777 4,784 4,327 4,334 4,340 4,347 4,353 4,360 4,366 4,373 4,379 4,386 4,392 4,399 4,405 4,412 4,418 4,425 4,431 4,438 4,444 4,451 4,457 4,464 4,470 4,477 4,483 4,490 4,496 4,503 4,509 4,516 4,522 4,529 4,535 4,542 4,548 4,555 4,561 4,568 4,574 4,581 4,587 4,594 4,600 4,607 4,613 4,620 4,626 4,633 4,639 4,646 4,652 4,659 4,665 4,672 4,678 4,685 4,691 4,698 4,704 4,711 4,473 4,479 4,486 4,492 4,499 4,505 4,512 4,518 4,525 4,531 4,538 4,544 4,551 4,557 4,564 4,570 4,577 4,583 4,590 4,596 4,603 4,609 4,616 4,622 4,629 4,635 4,642 4,648 4,655 4,661 4,668 4,674 4,681 4,687 4,694 4,700 4,707 4,713 4,720 4,726 4,733 4,739 4,746 4,752 4,759 4,765 4,772 4,778 4,785 4,791 4,798 4,804 4,811 4,817 4,824 4,830 4,837 4,843 4,850 4,856

77,000
77,000 77,100 77,200 77,300 77,400 77,500 77,600 77,700 77,800 77,900 78,000 78,100 78,200 78,300 78,400 78,500 78,600 78,700 78,800 78,900 79,000 79,100 79,200 79,300 79,400 79,500 79,600 79,700 79,800 79,900 80,000 80,100 80,200 80,300 80,400 80,500 80,600 80,700 80,800 80,900 81,000 81,100 81,200 81,300 81,400 81,500 81,600 81,700 81,800 81,900 82,000 82,100 82,200 82,300 82,400 82,500 82,600 82,700 82,800 82,900 77,100 77,200 77,300 77,400 77,500 77,600 77,700 77,800 77,900 78,000 78,100 78,200 78,300 78,400 78,500 78,600 78,700 78,800 78,900 79,000 79,100 79,200 79,300 79,400 79,500 79,600 79,700 79,800 79,900 80,000 4,790 4,797 4,803 4,810 4,816 4,823 4,829 4,836 4,842 4,849 4,855 4,862 4,868 4,875 4,881 4,888 4,894 4,901 4,907 4,914 4,920 4,927 4,933 4,940 4,946 4,953 4,959 4,966 4,972 4,979 4,985 4,992 4,998 5,005 5,011 5,018 5,024 5,031 5,037 5,044 5,050 5,057 5,063 5,070 5,076 5,083 5,089 5,096 5,102 5,109 5,115 5,122 5,128 5,135 5,141 5,148 5,154 5,161 5,167 5,174 4,717 4,724 4,730 4,737 4,743 4,750 4,756 4,763 4,769 4,776 4,782 4,789 4,795 4,802 4,808 4,815 4,821 4,828 4,834 4,841 4,847 4,854 4,860 4,867 4,873 4,880 4,886 4,893 4,899 4,906 4,912 4,919 4,925 4,932 4,938 4,945 4,951 4,958 4,964 4,971 4,977 4,984 4,990 4,997 5,003 5,010 5,016 5,023 5,029 5,036 5,042 5,049 5,055 5,062 5,068 5,075 5,081 5,088 5,094 5,101 4,863 4,869 4,876 4,882 4,889 4,895 4,902 4,908 4,915 4,921 4,928 4,934 4,941 4,947 4,954 4,960 4,967 4,973 4,980 4,986 4,993 4,999 5,006 5,012 5,019 5,025 5,032 5,038 5,045 5,051 5,058 5,064 5,071 5,077 5,084 5,090 5,097 5,103 5,110 5,116 5,123 5,129 5,136 5,142 5,149 5,155 5,162 5,168 5,175 5,181 5,188 5,194 5,201 5,207 5,214 5,220 5,227 5,233 5,240 5,246

66,000

72,000

78,000

66,600 66,700 66,800 66,900 67,000 67,100 67,200 67,300 67,400 67,500 67,600 67,700 67,800 67,900 68,000

72,600 72,700 72,800 72,900 73,000 73,100 73,200 73,300 73,400 73,500 73,600 73,700 73,800 73,900 74,000

67,000

73,000

79,000

68,000

74,000

80,000

68,100 68,200 68,300 68,400 68,500 68,600 68,700 68,800 68,900 69,000 69,100 69,200 69,300 69,400 69,500 69,600 69,700 69,800 69,900 70,000

74,100 74,200 74,300 74,400 74,500 74,600 74,700 74,800 74,900 75,000 75,100 75,200 75,300 75,400 75,500 75,600 75,700 75,800 75,900 76,000

80,100 80,200 80,300 80,400 80,500 80,600 80,700 80,800 80,900 81,000 81,100 81,200 81,300 81,400 81,500 81,600 81,700 81,800 81,900 82,000

69,000

75,000

81,000

70,000

76,000

82,000

70,100 70,200 70,300 70,400 70,500 70,600 70,700 70,800 70,900 71,000

76,100 76,200 76,300 76,400 76,500 76,600 76,700 76,800 76,900 77,000

82,100 82,200 82,300 82,400 82,500 82,600 82,700 82,800 82,900 83,000

Continued on next page

2008 Tax Table For Form 1X Filers -- Continued
If line 5 (Taxable income) is --
At least But less than

15 If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

If line 5 (Taxable income) is --
At least But less than

And you are --
Single or Head of a household Married filing jointly Married filing separately

And you are --
Single or Head of a household Married filing jointly Married filing separately

Your tax is --

Your tax is --

Your tax is --

83,000
83,000 83,100 83,200 83,300 83,400 83,500 83,600 83,700 83,800 83,900 84,000 84,100 84,200 84,300 84,400 84,500 84,600 84,700 84,800 84,900 85,000 85,100 85,200 85,300 85,400 85,500 85,600 85,700 85,800 85,900 86,000 86,100 86,200 86,300 86,400 86,500 86,600 86,700 86,800 86,900 87,000 87,100 87,200 87,300 87,400 87,500 87,600 87,700 87,800 87,900 88,000 88,100 88,200 88,300 88,400 88,500 88,600 88,700 88,800 88,900 83,100 83,200 83,300 83,400 83,500 83,600 83,700 83,800 83,900 84,000 84,100 84,200 84,300 84,400 84,500 84,600 84,700 84,800 84,900 85,000 85,100 85,200 85,300 85,400 85,500 85,600 85,700 85,800 85,900 86,000 86,100 86,200 86,300 86,400 86,500 86,600 86,700 86,800 86,900 87,000 87,100 87,200 87,300 87,400 87,500 87,600 87,700 87,800 87,900 88,000 88,100 88,200 88,300 88,400 88,500 88,600 88,700 88,800 88,900 89,000 5,180 5,187 5,193 5,200 5,206 5,213 5,219 5,226 5,232 5,239 5,245 5,252 5,258 5,265 5,271 5,278 5,284 5,291 5,297 5,304 5,310 5,317 5,323 5,330 5,336 5,343 5,349 5,356 5,362 5,369 5,375 5,382 5,388 5,395 5,401 5,408 5,414 5,421 5,427 5,434 5,440 5,447 5,453 5,460 5,466 5,473 5,479 5,486 5,492 5,499 5,505 5,512 5,518 5,525 5,531 5,538 5,544 5,551 5,557 5,564 5,107 5,114 5,120 5,127 5,133 5,140 5,146 5,153 5,159 5,166 5,172 5,179 5,185 5,192 5,198 5,205 5,211 5,218 5,224 5,231 5,237 5,244 5,250 5,257 5,263 5,270 5,276 5,283 5,289 5,296 5,302 5,309 5,315 5,322 5,328 5,335 5,341 5,348 5,354 5,361 5,367 5,374 5,380 5,387 5,393 5,400 5,406 5,413 5,419 5,426 5,432 5,439 5,445 5,452 5,458 5,465 5,471 5,478 5,484 5,491 5,253 5,259 5,266 5,272 5,279 5,285 5,292 5,298 5,305 5,311 5,318 5,324 5,331 5,337 5,344 5,350 5,357 5,363 5,370 5,376 5,383 5,389 5,396 5,402 5,409 5,415 5,422 5,428 5,435 5,441 5,448 5,454 5,461 5,467 5,474 5,480 5,487 5,493 5,500 5,506 5,513 5,519 5,526 5,532 5,539 5,545 5,552 5,558 5,565 5,571 5,578 5,584 5,591 5,597 5,604 5,610 5,617 5,623 5,630 5,636

89,000
89,000 89,100 89,200 89,300 89,400 89,500 89,600 89,700 89,800 89,900 90,000 90,100 90,200 90,300 90,400 90,500 90,600 90,700 90,800 90,900 91,000 91,100 91,200 91,300 91,400 91,500 91,600 91,700 91,800 91,900 92,000 92,100 92,200 92,300 92,400 92,500 92,600 92,700 92,800 92,900 93,000 93,100 93,200 93,300 93,400 93,500 93,600 93,700 93,800 93,900 94,000 94,100 94,200 94,300 94,400 94,500 94,600 94,700 94,800 94,900 89,100 89,200 89,300 89,400 89,500 89,600 89,700 89,800 89,900 90,000 90,100 90,200 90,300 90,400 90,500 90,600 90,700 90,800 90,900 91,000 91,100 91,200 91,300 91,400 91,500 91,600 91,700 91,800 91,900 92,000 92,100 92,200 92,300 92,400 92,500 92,600 92,700 92,800 92,900 93,000 93,100 93,200 93,300 93,400 93,500 93,600 93,700 93,800 93,900 94,000 94,100 94,200 94,300 94,400 94,500 94,600 94,700 94,800 94,900 95,000 5,570 5,577 5,583 5,590 5,596 5,603 5,609 5,616 5,622 5,629 5,635 5,642 5,648 5,655 5,661 5,668 5,674 5,681 5,687 5,694 5,700 5,707 5,713 5,720 5,726 5,733 5,739 5,746 5,752 5,759 5,765 5,772 5,778 5,785 5,791 5,798 5,804 5,811 5,817 5,824 5,830 5,837 5,843 5,850 5,856 5,863 5,869 5,876 5,882 5,889 5,895 5,902 5,908 5,915 5,921 5,928 5,934 5,941 5,947 5,954 5,497 5,504 5,510 5,517 5,523 5,530 5,536 5,543 5,549 5,556 5,562 5,569 5,575 5,582 5,588 5,595 5,601 5,608 5,614 5,621 5,627 5,634 5,640 5,647 5,653 5,660 5,666 5,673 5,679 5,686 5,692 5,699 5,705 5,712 5,718 5,725 5,731 5,738 5,744 5,751 5,757 5,764 5,770 5,777 5,783 5,790 5,796 5,803 5,809 5,816 5,822 5,829 5,835 5,842 5,848 5,855 5,861 5,868 5,874 5,881 5,643 5,649 5,656 5,662 5,669 5,675 5,682 5,688 5,695 5,701 5,708 5,714 5,721 5,727 5,734 5,740 5,747 5,753 5,760 5,766 5,773 5,779 5,786 5,792 5,799 5,805 5,812 5,818 5,825 5,831 5,838 5,844 5,851 5,857 5,864 5,870 5,877 5,883 5,890 5,896 5,903 5,909 5,916 5,922 5,929 5,935 5,942 5,948 5,955 5,961 5,968 5,974 5,981 5,987 5,994 6,000 6,007 6,013 6,020 6,026

95,000
95,000 95,100 95,200 95,300 95,400 95,500 95,600 95,700 95,800 95,900 96,000 96,100 96,200 96,300 96,400 96,500 96,600 96,700 96,800 96,900 97,000 97,100 97,200 97,300 97,400 97,500 97,600 97,700 97,800 97,900 98,000 98,100 98,200 98,300 98,400 98,500 98,600 98,700 98,800 98,900 99,000 99,100 99,200 99,300 99,400 95,100 95,200 95,300 95,400 95,500 95,600 95,700 95,800 95,900 96,000 96,100 96,200 96,300 96,400 96,500 96,600 96,700 96,800 96,900 97,000 97,100 97,200 97,300 97,400 97,500 97,600 97,700 97,800 97,900 98,000 98,100 98,200 98,300 98,400 98,500 98,600 98,700 98,800 98,900 99,000 99,100 99,200 99,300 99,400 99,500 5,960 5,967 5,973 5,980 5,986 5,993 5,999 6,006 6,012 6,019 6,025 6,032 6,038 6,045 6,051 6,058 6,064 6,071 6,077 6,084 6,090 6,097 6,103 6,110 6,116 6,123 6,129 6,136 6,142 6,149 6,155 6,162 6,168 6,175 6,181 6,188 6,194 6,201 6,207 6,214 6,220 6,227 6,233 6,240 6,246 6,253 6,259 6,266 6,272 6,279 5,887 5,894 5,900 5,907 5,913 5,920 5,926 5,933 5,939 5,946 5,952 5,959 5,965 5,972 5,978 5,985 5,991 5,998 6,004 6,011 6,017 6,024 6,030 6,037 6,043 6,050 6,056 6,063 6,069 6,076 6,082 6,089 6,095 6,102 6,108 6,115 6,121 6,128 6,134 6,141 6,147 6,154 6,160 6,167 6,173 6,180 6,186 6,193 6,199 6,206 6,033 6,039 6,046 6,052 6,059 6,065 6,072 6,078 6,085 6,091 6,098 6,104 6,111 6,117 6,124 6,130 6,137 6,143 6,150 6,156 6,163 6,170 6,176 6,183 6,190 6,197 6,203 6,210 6,217 6,224 6,230 6,237 6,244 6,251 6,257 6,264 6,271 6,278 6,284 6,291 6,298 6,305 6,311 6,318 6,325 6,332 6,338 6,345 6,352 6,359

84,000

90,000

96,000

85,000

91,000

97,000

86,000

92,000

98,000

87,000

93,000

99,000

99,500 99,600 99,600 99,700 99,700 99,800 99,800 99,900 99,900 100,000

88,000

94,000

$100,000 or over ­ use the Tax Computation Worksheet on page 16

16

2008 Tax Computation Worksheet

Caution Use the Tax Computation Worksheet to figure your tax if your taxable income is $100,000 or

Section A ­ Use if your filing status is Single or Head of household. Complete the row below that applies to you.
(a) Taxable income. If line 5 is ­ Fill in the amount from line 5 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount (e) Subtract (d) from (c). Fill in the result here and on Form 1X, line 6 $

At least $100,000 but less than $145,460 $145,460 or over

$

x 6.5% (.065)

$

$ 218.25

$

x 6.75% (.0675)

$

$ 581.90

$

Section B ­ Use if your filing status is Married filing jointly. Complete the row below that applies to you.
(a) Taxable income. If line 5 is ­ Fill in the amount from line 5 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount (e) Subtract (d) from (c). Fill in the result here and on Form 1X, line 6 $

At least $100,000 but less than $193,950 $193,950 or over

$

x 6.5% (.065)

$

$ 290.92

$

x 6.75% (.0675)

$

$ 775.80

$

Section C ­ Use if your filing status is Married filing separately. Complete the row below.
(a) Taxable income. If line 5 is ­ Fill in the amount from line 5 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount (e) Subtract (d) from (c). Fill in the result here and on Form 1X, line 6 $

$100,000 or over

$

x 6.75% (.0675)

$

$387.99