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IRS.gov Website
Publication 929
taxmap/pubs/p929-010.htm#en_us_publink1000203904

taxmap/pubs/p929-010.htm#en_us_publink1000203905
taxmap/pubs/p929-010.htm#en_us_publink1000203906

taxmap/pubs/p929-010.htm#en_us_publink1000203907
taxmap/pubs/p929-010.htm#en_us_publink1000203908

taxmap/pubs/p929-010.htm#en_us_publink1000203909
taxmap/pubs/p929-010.htm#en_us_publink1000203910

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1.Enter the amount from Form 1040A, line 271.48,800*   
2.Enter the amount from Form 1040A, line 9b2.300*     
3.Enter the amount from Form 1040A, line 103.200*     
4.Add lines 2 and 34.  500   
5.Subtract line 4 from line 1. If zero or less, enter -0-5.48,300   
6.Enter the smaller of:        
 • The amount on line 1, or        
 • $36,250 if single or married filing separately,         
   $72,500 if married filing jointly or qualifying widow(er),
   or
Right brace6.48,800*   
   $48,600 if head of household.         
7.Enter the smaller of line 5 or line 67.48,300   
8.Subtract line 7 from line 6. This amount is taxed at 0%8.    500    
9.Enter the smaller of line 1 or line 49.   500   
10.Enter the amount from line 810.    500   
11.Subtract line 10 from line 911.   -0-   
12.Multiply line 11 by 15% (.15)12.-0- 
13.Use the Tax Table to figure the tax on the amount on line 5. Enter the tax here13.6,356 
14.Add lines 12 and 1314.6,356 
15.Use the Tax Table to figure the tax on the amount on line 1. Enter the tax here15.6,431 
16.Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16.6,356 
  
 *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions.
taxmap/pubs/p929-010.htm#en_us_publink1000203913

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1.Enter the amount from Form 1040A, line 271.1,650*   
2.Enter the amount from Form 1040A, line 9b2.750*     
3.Enter the amount from Form 1040A, line 103.500*     
4.Add lines 2 and 34.1,250   
5.Subtract line 4 from line 1. If zero or less, enter -0-5.   400   
6.Enter the smaller of:        
 • The amount on line 1, or        
 • $36,250 if single or married filing separately,         
   $72,500 if married filing jointly or qualifying
   widow(er), or
Right brace6.1,650*   
   $48,600 if head of household.         
7.Enter the smaller of line 5 or line 67.   400