22.2 Using the Tax Table

When this book went to press, the Tax Table was not available. The Table will be in the e-Supplement at jklasser.com and in the Form 1040, 1040A, or 1040EZ instructions.

If you file Form 1040EZ or Form 1040A, the Tax Table is generally used to look up your regular income tax liability. If you file Form 1040, you also use the Tax Table if your taxable income is less than $100,000; if your taxable income is $100,000 or more, you use the Tax Computation Worksheet (22.3). However, use the special capital gain worksheets discussed in 22.4 if you have net capital gain or qualified dividends. Use the Foreign Earned Income Tax Worksheet (22.5) if you claim the foreign earned income or housing exclusion.

Filing Instruction

Taxable Income Under $100,000

If you do not have net capital gains on Schedule D (22.4), do not claim foreign income or housing exclusions (22.5), and are not using Form 8615 to compute the “kiddie tax” for a child (24.4), the IRS requires you to use the Tax Table to determine the regular tax on your taxable income if it is less than $100,000.

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If you use the Tax Table, you do not have to compute your tax mathematically. To use the Table you first figure your taxable income (22.1), then turn to your income bracket and look for the tax liability listed in the column for your filing status. Filing status (single, married filing jointly, head of household, married filing separately, and qualifying widow(er)) is discussed in Chapter 1.