2010FORM IT-140

WEST VIRGINIA INCOME TAX RETURN

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PAYMENT PLAN CORR SCTC NRSR

*P40201001F*

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West Virginia Use Tax Due on out-of-state purchases (see worksheet on page 44)..................................................................

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5

6

7

8

9

10

11

12

Federal Adjusted Gross Income....................................................................................................................................

Additions to Income (line 34 of Schedule M).................................................................................................................

Subtractions from Income (line 48 of Schedule M)........................................................................................................

West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3).........................................................................

Low-Income Earned Income Exclusion (see worksheet on page 44)............................................................................

Total Exemptions as shown above on Exemption Line 3 ________ x $2,000................................................................

West Virginia Taxable Income (line 4, minus lines 5 and 6) IF LESS THAN ZERO, ENTER ZERO.............................

Family Tax Credit if applicable (see worksheet on page 35)..........................................................................................

Adjusted West Virginia Tax (line 8 minus line 9)............................................................................................................

Total Taxes Due (line 10 plus line 11) Enter here and on Line 12, Page 16......................................................

1

2

3

4

TAX DEPT USE ONLYEnclose Payment - Do Not Attach

Income Tax Due (check one)

Tax Table Rate Schedule Nonresident/Part-Year Resident Calculation Schedule Schedule T

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

***Enter spouse’s SS #and name in the boxesabove.

3. Married, Filing Separately

5. Widow(er) with dependent child

Telephone Number

1. Single

2. Head of Household

4. Married, Filing Jointly1. Exemptions claimed on your federal return

(See instructions if you marked Filing Status 3)

Exemptions Filing Status. Check onlyone

Filing As A Nonresident/Part-Year ResidentSee instructions on page 3. an injured spouse.

Fiscal Year Filers ONLY Check Box

City

DeceasedPrime

First Line of Address

Year End

Suffix Your First Name

Suffix

Second Line of Address

Spouse’s First Name

***Spouse's Social Security Number Date of DeathYour Social Security Number Date of Death

See instructions on page 4.Net Operating Loss

MI

MI

Amended Return

DeceasedSpouse

MM DDExtended Due Date

YYYY DDMM YYYY

Form WV-8379 filed as

State Zip Code

Last Name

Spouse’s Last Name - Only if different from Last Name above

2. Additional exemption if surviving spouse

(See page 7).

3. TOTAL EXEMPTIONS (add lines 1 and 2). Enter here and on line 6 below. If line 3 is zero, enter $500 on line 6 below.

Enter decedent’s SSN

Year spouse died

F

*P40201002F*

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2010FORM IT-140

WEST VIRGINIA INCOME TAX RETURN

13

14. Estimated Tax Payments and Payments with Schedule L ..................................................................................... 14

15

16

17

18

19

20

21

22. Balance Due the State (add lines 20 and 21) PAY THIS AMOUNT ............................................................................ 22

23. Overpayment (line 19 minus line 12 minus line 21) ........................................................................................... 23

24

26

27

Your Signature

Spouse’s Signature Date

Date

Mail To: BALANCE DUEWV State Tax Department

P.O. Box 3694Charleston, WV 25336-3694

REFUNDWV State Tax Department

P.O. Box 1071Charleston, WV 25324-1071

$

12

Official Payments Corporation is a private creditcard payment service provider. A conveniencefee of 2.5% will be charged to your credit/debitcard. The State will not receive this fee. You willbe informed of the exact amount of the fee be-fore you complete your transaction. After youcomplete your transaction, you will be given aconfirmation number, which you should keep for

your records.

PAYMENT OPTIONSReturns filed with a balance of tax due may use any of the following payment options:

Check or Money Order - If you filed a paper return, enclose your check or money order with yourreturn. If you electronically filed, mail your check or money order with the payment voucher IT-140Vthat is provided to you after the submission of your tax return.

Electronic Funds Transfer - If you electronically filed your return, your tax payment may be automati-cally deducted from your checking account. You may elect to authorize the withdrawal to occur atthe time the return is filed or delay payment any time between filing and due date of April 18, 2011.

Payment by credit card - Payments may be made through Official Payments Corp. using your Visa® Card,Discover® Card, American Express® Card or MasterCard®. Call 1-800-2PAYTAXSM or visitwww.officialpayments.com.

PRIMARY LASTNAME SHOWNON FORM IT-140

SOCIALSECURITYNUMBER

SignHere

REFUND27. Refund Due You (line 23 minus line 26) (Refund of $2 or less, see page 7) .........................

13. West Virginia Income Tax Withheld (MUST COMPLETE WITHHOLDING TAX SCHEDULE, FORM IT-140W) ..................

15. Credits from Tax Credit Recap Schedule (see schedule on page 20) ..................................................................

16. Amount Paid with Original Return (Amended Return Only) ....................................................................................

17. Payments and Credits (add lines 13 through16) ....................................................................................................

18. Overpayment Previously Refunded or Credited (Amended Return Only) .............................................................

19. Total Payments and Credits (line 17 minus line 18) ................................................................................................

20. Balance of Tax Due (line 12 minus line 19) .........................................................................................................

21. Penalty Due from Form IT-210. CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED

24. Amount of Overpayment to be Credited to 2011 Estimated Tax ...........................................................

25. West Virginia Children’s Trust Fund to help prevent child abuse and neglect.

25

26. Deductions from your Overpayment (line 24 plus line 25) .................................................................................

12. Total Taxes Due (line 10 plus line 11) .............................................................................................................

Enter the amount of your contribution: $5 $25 $100 Other $

Under penalties of perjury, I declare that I have examined this return, accompanying schedules and statements, and to the best of my knowledgeand belief, it is true, correct and complete. I authorize the State Tax Department to discuss my return with my preparer. YES NO

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Preparer’s Signature Date

Preparer’s EIN

Daytime Phone Number Address of Preparer

DIRECTDEPOSITOF REFUND

ACCOUNTNUMBER

ROUTINGNUMBER

CHECKING

SAVINGS

TYPE

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Check here if withholding is from NRSR (Non Resident Sale of Real Estate)

Social Security Number

2010FORM IT-140W

WEST VIRGINIA WITHHOLDING TAX SCHEDULE

Last Name

*P40201003A*

Do not send W-2’s, 1099’s, K-1’s, WV/NRW-2’s with your return. Enter WV withholding information below.

Employer or payer ID number from W-2, 1099, K-1 & WV/NRW-2 Name

A - Employer or Payer Information B - Employee or Taxpayer Information C - WV Withholding Tax

Address

City, State, ZIP

Employer or payer name Social Security Number

1

.00

Income subject to WV WITHHOLDING

.00

Employer or payer ID number from W-2, 1099, K-1 & WV/NRW-2 Name

A - Employer or Payer Information B - Employee or Taxpayer Information C - WV Withholding Tax

Address

City, State, ZIP

Employer or payer name Social Security Number

2

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.00

Employer or payer ID number from W-2, 1099, K-1 & WV/NRW-2 Name

A - Employer or Payer Information B - Employee or Taxpayer Information C - WV Withholding Tax

Address

City, State, ZIP

Employer or payer name Social Security Number

3

.00

Income subject to WV WITHHOLDING

Name

A - Employer or Payer Information B - Employee or Taxpayer Information C - WV Withholding Tax

Address

City, State, ZIP

Employer or payer name Social Security Number

4

.00

Income subject to WV WITHHOLDING.00

.00Total WV withholding tax from column C above ......................................................................................

If you have WV withholding on both pages 17 and 18, add the totals together and enter the GRAND TOTAL on line 13, form IT-140 orline 2, Form IT-140NRS.

Income subject to WV WITHHOLDING

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WV WITHHOLDINGCheck appropriate box

Enter State Abbreviation

WV WITHHOLDINGCheck appropriate box

WV WITHHOLDINGCheck appropriate box

WV WITHHOLDINGCheck appropriate box

Enter State Abbreviation

Enter State Abbreviation

W-2 1099 K-1 WV/NRW-2

W-2 1099 K-1 WV/NRW-2

W-2 1099 K-1 WV/NRW-2

W-2 1099 K-1 WV/NRW-2

(from Box #15 on W-2 or Box #11 on 1099)

(from Box #15 on W-2 or Box #11 on 1099)

(from Box #15 on W-2 or Box #11 on 1099)

Enter State Abbreviation(from Box #15 on W-2 or Box #11 on 1099)

Employer or payer ID number from W-2, 1099, K-1 & WV/NRW-2

Social Security Number

2010FORM IT-140W

WEST VIRGINIA WITHHOLDING TAX SCHEDULE

Last Name

*P40201003A*

Do not send W-2’s, 1099’s, K-1’s, WV/NRW-2’s with your return. Enter WV withholding information below.

Name

A - Employer or Payer Information B - Employee or Taxpayer Information C - WV Withholding Tax

Address

City, State, ZIP

Employer or payer name Social Security Number

1

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Income subject to WV WITHHOLDING

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Name

A - Employer or Payer Information B - Employee or Taxpayer Information C - WV Withholding Tax

Address

City, State, ZIP

Employer or payer name Social Security Number

2

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Name

A - Employer or Payer Information B - Employee or Taxpayer Information C - WV Withholding Tax

Address

City, State, ZIP

Employer or payer name Social Security Number

3

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Income subject to WV WITHHOLDING

Name

A - Employer or Payer Information B - Employee or Taxpayer Information C - WV Withholding Tax

Address

City, State, ZIP

Employer or payer name Social Security Number

4

.00

Income subject to WV WITHHOLDING.00

.00Total WV withholding tax from column C above ......................................................................................

If you have WV withholding on both pages 17 and 18, add the totals together and enter the GRAND TOTAL on line 13, form IT-140 orline 2, Form IT-140NRS.

Income subject to WV WITHHOLDING

.00

WV WITHHOLDINGCheck appropriate box

Enter State Abbreviation(from Box #15 on W-2 or Box #11 on 1099)

WV WITHHOLDINGCheck appropriate box

WV WITHHOLDINGCheck appropriate box

WV WITHHOLDINGCheck appropriate box

Enter State Abbreviation(from Box #15 on W-2 or Box #11 on 1099)

Enter State Abbreviation(from Box #15 on W-2 or Box #11 on 1099)

Enter State Abbreviation(from Box #15 on W-2 or Box #11 on 1099)

W-2 1099 K-1 WV/NRW-2

W-2 1099 K-1 WV/NRW-2

W-2 1099 K-1 WV/NRW-2

W-2 1099 K-1 WV/NRW-2

Employer or payer ID number from W-2, 1099, K-1 & WV/NRW-2

Employer or payer ID number from W-2, 1099, K-1 & WV/NRW-2

Employer or payer ID number from W-2, 1099, K-1 & WV/NRW-2

Employer or payer ID number from W-2, 1099, K-1 & WV/NRW-2

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2010 WEST VIRGINIA SCHEDULE M

TOTAL ADDITIONS (add lines 28 through 33). Enter here and on line 2 of Form IT-140....................................

If you are claiming a disability modification on line 45, enclose Schedule H (page 27) with this return.

Modifications INCREASING Federal Adjusted Gross Income (Additions)

MODIFICATIONS TO ADJUSTED GROSS INCOME

Interest or dividend income on state and local bonds other than bonds from West Virginia sources ..................................

Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax ........................

Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax .....

Other income deducted from federal adjusted gross income but subject to state tax..........................................

Withdrawals from a WV Prepaid Tuition/SMART529 Savings Plan NOT used for payment of qualifyingexpenses ....................................................................................................................................................................

Modifications DECREASING Federal Adjusted Gross Income (Subtractions)

36.

35

36

37

39. Military Retirement Modification...........................................................................

38

39

40. Railroad Retirement Income received ...............................................................

41. Refunds of state and local income taxes received and reported as income to the IRS.

40

41

Column A (You) Column B (Spouse)

42. Payments to the West Virginia Prepaid Tuition/Savings Plan Trust Funds....................... 42

43

44. West Virginia “EZ PASS” deduction. Total of column A and B cannot exceed $1,200.... 44

(a) Income not included in lines

35 through 44...........................

(b) Maximum modification

(c) Add lines 35 through 39 above

(d) Subtract line (c) from line (b)

(If less than zero, enter zero) Enter smaller of (a) or (d)

46. Surviving spouse deduction (see instructions on page 13)..............................

48

*P40201004F*

47. Add lines 35 through 46 for each column............................................................

48. TOTAL SUBTRACTIONS (line 47, Column A plus line 47, Column B) Enter here and on line 3 of Form IT-140................................................................................

46

45

47

(a)

(b)

(c)

(d)

8000.00

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PRIMARY LASTNAME SHOWNON FORM IT-140

SOCIALSECURITYNUMBER

8000.00

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38.

35.

37.

43. Other deduction(s) i.e., Long - Term Care Insurance, PBGC ...........................

45. Senior citizen or disability deduction (see instructions on page 13)

Combined amounts of Lines 37 and 38 must not exceed $2,000

Interest or dividends received on United States or West Virginia obligations

included in federal adjusted gross income but exempt from state tax ...................

Total amount of any benefit (including survivorship annuities) received from any

West Virginia state or local police, deputy sheriffs’ or firemens’ retirement system

Up to $2,000 of benefits received from West Virginia Teachers’ Retirement System

and West Virginia Public Employees’ Retirement System. ......................................

Up to $2,000 of benefits received from Military Retirement and Federal Retirement

Systems. (Title 4 USC § 111) ..................................................................................

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28

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32

33

34

28.

29.

30.

31.

32.

33.

34.

Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax.......

SPOUSEYOU

YEAR OF BIRTH (IF 65 OR OLDER)

YEAR OF DISABILITY

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F

West Virginia Primary Tax (rate schedule applied to amount shown on line 7 of

WV/HEPTC-1

WV/SPTDC

WV/EOTC-PIT

E

BCS-PIT

WV/SRDTC-1

WV/HGBITC-1

WV/ATTC-1

J

WV/AG-1

CCP

WV/NFA-1

WV/NIPA-2

RBIC

RBIC-A

WV/FIIA-TCS

WV/SETC

WV/SCTC-1

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2010 WEST VIRGINIATAX CREDIT RECAP SCHEDULE AND SCHEDULE T

This form is used by individuals to summarize the tax credits that they claim against their personal income tax. In addition to completing this summaryform, each tax credit has a schedule or form that is used to determine the amount of credit that can be claimed. Both this summary form and theappropriate credit calculation schedule(s) or form(s) MUST BE ENCLOSED with your return in order to claim a tax credit.

PRIMARY LASTNAME SHOWN

ON FORM IT-140

SOCIALSECURITYNUMBER

APPLICABLE CREDITTAX CREDIT SCHEDULE

Enter on Form WV/IT-140, line 15..............................................

WEST VIRGINIA TAX CREDIT RECAP SCHEDULE

1

2

4

3

1. Senior Citizen Tax Credit for Property Tax Paid............. Household Size _____

2. Homestead Excess Property Tax Credit ...................................................................

3. Senior Property Tax Deferment Credit .......................................................................

4. Credit for Income Tax Paid to Another State(s) ........................................................

5. Business Investment and Jobs Expansion Credit ....................................................

6. General Economic Opportunity Tax Credit ................................................................

12. Non-family Adoption Credit .........................................................................................

13. Neighborhood Investment Program Credit ................................................................

14. Historic Rehabilitated Buildings Investment Credit ....................................................

15. Qualified Rehabilitated Buildings Investment Credit ..................................................

16. West Virginia Film Industry Investment Tax Credit ...................................................

17. Apprenticeship Training Tax Credit ............................................................................

18. Solar Energy Tax Credit .............................................................................................

19. TOTAL CREDITS - add lines 1 through 18. 19

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*

** **

*P40201005F*

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SCHEDULE T

Federal Alternative Minimum Tax. Enter the amount shown on Federal Form 6251 1

2

3

4

5

6

7

Enter 25% of line 1...................................................................................................

West Virginia Minimum Tax (subtract line 3 from line 2; if zero or less,

Add lines 3 and 4 (This is your West Virginia tentative tax)...........................................................................

Nonresident/Part-Year Residents only. Multiply line 5 by income percentage from Schedule A (page 25). ......The income percentage used is the decimal rate determined by dividing line 74 of Schedule A, by line 71,column A, or by using line 6 of Part II of Schedule A, whichever is applicable. ...................................................

West Virginia Total Tax. Residents enter line 5 and Nonresidents/Part-Year Residents enter line 6 here and online 8 of Form IT-140 .............................................................................................................................................

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Form IT-140)........................................................................................................... .

enter zero)...............................................................................................................

1.

2.

4.

5.

6.

7.

3.

7. Strategic Research and Development Tax Credit ....................................................

8. High-Growth Business Investment Tax Credit ...........................................................

9. W. Va. Environmental Agricultural Equipment Credit ..................................................

10. W. Va. Military Incentive Credit ..................................................................................

11. West Virginia Capital Company Credit .......................................................................

F

5

6

7

8

9

10

11

12

13

14

15

16

17

18

NOTE: Only one of the credits from lines 1, 2, or 3 can be claimed.Household Size is the total number of persons residing in the house.

You cannot claim if you are a resident of KY, MD, PA, OH or VA unless your source of income is other than wages and/ or salaries.

***

***

For what states?***

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2010 WEST VIRGINIA SCHEDULE A

*P40201006F*

Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1) Enter here and on line 8, Form IT-140.......

If you are claiming a federal net operating loss carryback, you must continue to Part II.

72

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.0000.00

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71

COLUMN BALL INCOME DURING

PERIOD OF WESTVIRGINIA RESIDENCY

COLUMN CWEST VIRGINIA SOURCE

INCOME DURINGNONRESIDENT PERIOD

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.00

COLUMN AAMOUNT FROM

FEDERAL RETURN

73

INCOME

49. Wages, salaries, tips (complete Form IT-140W)..

50. Interest ....................................................................

51. Dividends..............................................................

52. Refunds of state and local income tax (see line 41 of Schedule M)..................................53. Alimony received .....................................................

54. Business profit (or loss).......................................

55. Capital gains (or losses)......................................56. Supplemental gains (or losses)............................

57. Total taxable pensions and annuities...................

58. Farm income (or loss) ............................................

59. Unemployment compensation insurance ..............

60. Total taxable Social Security and Railroad Retirement benefits (see line 40 of Schedule M for Railroad Retirement benefits) ..........................

61. Other income from federal return (identify source).....................

62. Total income (add lines 49 through 61)................

63. Deductible payments to an IRA...........................64. Moving expenses................................................

65. Self-employment tax deduction...........................

66. Self-employment health insurance deduction...

67. Payments to a Keogh retirement plan..................

68. Penalty for early withdrawal of savings................

69. Other adjustments ................................................

70. Total adjustments (add lines 63 through 69)........

71. Adjusted gross income (subtract line 70 from line 62 in each column)...................................................

72. West Virginia income (line 71, Column B plus line 71, Column C) ..........................................................

73. Income subject to West Virginia state tax but exempt from federal tax .....

74. Total West Virginia income (line 72 plus line 73). Enter here and on line 2 below............................ .00PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION

Tentative Tax (apply the appropriate tax rate schedule on page 47 to the amount shown on line 7, Form IT-140)...........

74

IF YOU WERE SUBJECT TO FEDERAL MINIMUM TAX, USE SCHEDULE T TO CALCULATE YOUR TAX AFTER YOUHAVE DERIVED THE DECIMAL ON LINE 6 BELOW (ENCLOSE SCHEDULE T WITH YOUR RETURN).

1.

2.

3.

4.

5.

West Virginia Income (line 74, Schedule A)....................................................................

1

4

2

Federal Adjusted Gross Income (line 1, Form IT-140).................................................... 3

.00

.00

.00

.00

PART II: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION FOR NET OPERATING LOSS CARRYBACK

5

6.

7.

8.

9.

6

7

8

9

Subtract line 2 Part I from your original Federal Adjusted Gross Income (line 1, Form IT-140)..........................................

Income Percentage (Divide line 5 by line 3 Part I and round the result to four decimalplaces) Note: Decimal cannot exceed 1.0000...............................................................

Multiply line 1 Part I by line 6 .........................................................................................

West Virginia Tax (Enter the smaller of line 4 Part I or line 8 Part II here and on line 8, Form IT-140)...............................

Subtract line 7 from line 1 Part I.....................................................................................

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.00

.00

.00

PRIMARY LASTNAME SHOWNON FORM IT-140

SOCIALSECURITYNUMBER

PART- YEAR RESIDENTS: ENTERPERIOD OF WEST VIRGINIA RESIDENCY FROM TO

TO BE COMPLETED BY NONRESIDENTS AND PART-YEAR RESIDENTS ONLY

MM DD YYYY MM DD YYYY

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ADJUSTMENTS

F

TAXPAYERS WHO ARE DISABLED DURING 2010 REGARDLESS OF AGE

If you were certified by a physician as being permanently and totally disabled during the taxable year 2010, OR you were the survivingspouse of an individual who had been certified disabled and DIED DURING 2010, read the instructions to determine if you qualify for theincome reducing modification allowed on Schedule M.

If you qualify, you must (1) enter the name and social security number of the disabled taxpayer in the space provided on this form, (2) havea physician complete the remainder of the certification statement and return it to you, (3) enclose the completed certification with your WestVirginia personal income tax return, and (4) complete Schedule M to determine your modification.

A COPY OF YOUR FEDERAL SCHEDULE R (PART II) MAY BE SUBSTITUTED FOR THE WEST VIRGINIA SCHEDULE H.

If you have provided the West Virginia State Tax Department with an approved Certification of Permanent and Total Disability for a prioryear AND YOUR DISABILITY STATUS DID NOT CHANGE FOR 2010, you do not have to submit this form with your return. However, youmust have a copy of your original disability certification should the Department request verification at a later date.

Physician’s Name

Physician’s Street Address

City Physician’s FEIN Number

Resident

Nonresident - did not maintain a residence in West Virginia during the taxable year (NO CREDIT IS ALLOWED).

Part-Year Resident - maintained a residence in West Virginia for part of the year;check the box which describes your situation and enter the date of your move:

moved into West Virginia;moved out of West Virginia, but had West Virginia source income during your nonresident period;moved out of West Virginia and had no West Virginia source income during your nonresident period.

SC

HE

DU

LE

HC

ER

TIF

ICA

TIO

N O

F P

ER

MA

NE

NT

AN

D T

OT

AL

DIS

AB

ILIT

Y

SC

HE

DU

LE

EC

RE

DIT

FO

R I

NC

OM

E T

AX

PA

IDT

O A

NO

TH

ER

ST

AT

E

Name of Disabled Taxpayer

RESIDENCYSTATUS

2010 WEST VIRGINIA SCHEDULE H AND SCHEDULE E

I certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2010.

Social Security Number

PRIMARY LASTNAME SHOWNON FORM IT-140

SOCIALSECURITYNUMBER

Physician’s Signature

INSTRUCTIONS TO PHYSICIAN COMPLETING DISABILITY STATEMENT

A person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mentalor physical condition and that disability has lasted or can be expected to last continuously for at least a year, or can be expectedto lead to death. If, in your opinion, the individual named on this statement is permanently and totally disabled during 2010, pleasecertify such by entering your name, address, signature, date and FEIN number in the spaces provided above and return to the individual.

DDMM YYYY

DDMM YYYY

State Zip Code

INCOME TAX COMPUTED on your 2010 return. DO NOT REPORT TAX WITHHELD.........

West Virginia total income tax (line 10 of Form IT-140).................................................................................

Net income derived from above state included in West Virginia total income.....................................................

Total West Virginia income (Residents- Form IT-140, line 4. Part-Year Residents-Schedule A, line 74).

Limitation of Credit (line 76 multiplied by line 77 divided by line 78)...............................................................

Alternative West Virginia taxable income Residents - subtract line 77 from line 7, Form IT-140.

Alternative West Virginia total income tax (Apply the Tax Rate Schedule to the amount shown on line 80)...

Limitation of credit (line 76 minus line 81).....................................................................................................

Maximum credit (line 76 minus the sum of lines 5 through 18 of the Tax Credit Recap Schedule)................

Total Credit (SMALLEST of lines 75,76,79,82 or 83) enter here and on line 4 of the Tax Credit Recap Schedule

75.

76.

77.

78.

79.

80.

81.

82.

83.

84.

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75

76

77

78

79

80

81

82

83

84

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

STATE ABBREVIATION

Part-year residents - subtract line 77 from line 78.....................

A SEPARATE SCHEDULE E MUST BE COMPLETED FOR EACH STATE FOR WHICH CREDIT IS CLAIMED. YOU MUST MAINTAIN A COPY OF THE OTHER STATE TAX RETURNIN YOUR FILES. IN LIEU OF A RETURN YOU MAY MAINTAIN AN INFORMATION STATEMENT AND THE WITHHOLDING STATEMENTS PROVIDED BY THE PARTNERSHIP,LIMITED LIABILITY COMPANY OR S-CORPORATIONS . THIS CREDIT IS NOT ALLOWED IN ANY CASE FOR INCOME TAX IMPOSED BY A CITY, TOWNSHIP, BOROUGH, OR ANYPOLITICAL SUBDIVISION OF A STATE OR ANY OTHER COUNTRY.

F

MODIFICATION TO ADJUSTED GROSS INCOMEWEST VIRGINIA PERSONAL INCOME TAX RETURN

PRIMARY LASTNAME SHOWNON FORM IT-140

SOCIALSECURITYNUMBER

WRITTEN REQUEST FOR WAIVER OF ESTIMATED PENALTY

AMENDED RETURN INFORMATION

If you are using this form to file an amended return, provide an explanation of the changes made in the space below. Enclose allsupporting forms and schedules for items changed. If you were required to file an Amended Federal return (Form 1040X), you mustenclose a copy of that return. Be sure to include your name and social security number on any enclosures.

2010SCHEDULE PBGC

PRINT

OR

TYPE

Last Name Name (If joint return, give first names and initials of both) Your Social Security Number

Present home address (number and street, including apartment number, or rural route) Spouse’s Social Security

City or Town County State Zip Code Daytime Telephone Number

1. Enter amount of retirement benefits that would have been paid from your employer-provided plan...........

2. Enter amount of retirement benefits actually received from Pension Guaranty Corporation.......................

3. Subtract line 2 from line 1 and enter the difference here and on Schedule M, line 43...............................

1

2

3

.00

.00

.00

To receive this modification, the Schedule PBGC must be completed and enclosed with your return.

or More

Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly

2010 FAMILY TAX CREDIT TABLES

or More

Married Filing Separately

875 6

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

$ 0$12,895$13,045$13,195$13,345$13,495$13,645$13,795$13,945$14,095$14,245

$12,895$13,045$13,195$13,345$13,495$13,645$13,795$13,945$14,095$14,245

$ 0$14,765$14,915$15,065$15,215$15,365$15,515$15,665$15,815$15,965$16,115

$14,765$14,915$15,065$15,215$15,365$15,515$15,665$15,815$15,965$16,115

$ 0$16,635$16,785$16,935$17,085$17,235$17,385$17,535$17,685$17,835$17,985

$16,635$16,785$16,935$17,085$17,235$17,385$17,535$17,685$17,835$17,985

$ 0$18,505$18,655$18,805$18,955$19,105$19,255$19,405$19,555$19,705$19,855

$18,505$18,655$18,805$18,955$19,105$19,255$19,405$19,555$19,705$19,855

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

3 421

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

$ 0$5,415$5,565$5,715$5,865$6,015$6,165$6,315$6,465$6,615$6,765

$5,415$5,565$5,715$5,865$6,015$6,165$6,315$6,465$6,615$6,765

$ 0$7,285$7,435$7,585$7,735$7,885$8,035$8,185$8,335$8,485$8,635

$7,285$7,435$7,585$7,735$7,885$8,035$8,185$8,335$8,485$8,635

$ 0$9,155$9,305$9,455$9,605$9,755$9,905$10,055$10,205$10,355$10,505

$9,155$9,305$9,455$9,605$9,755$9,905$10,055$10,205$10,355$10,505

$ 0$11,025$11,175$11,325$11,475$11,625$11,775$11,925$12,075$12,225$12,375

$11,025$11,175$11,325$11,475$11,625$11,775$11,925$12,075$12,225$12,375

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

3 421

875 6

$ 0$18,310$18,610$18,910$19,210$19,510$19,810$20,110$20,410$20,710$21,010

$18,310$18,610$18,910$19,210$19,510$19,810$20,110$20,410$20,710$21,010

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

$ 0$22,050$22,350$22,650$22,950$23,250$23,550$23,850$24,150$24,450

$24,750

$22,050$22,350$22,650$22,950$23,250$23,550$23,850$24,150$24,450

$24,750

$ 0$10,830$11,130$11,430$11,730$12,030$12,330$12,630$12,930$13,230$13,530

$10,830$11,130$11,430$11,730$12,030$12,330$12,630$12,930$13,230$13,530

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

$ 0$14,570$14,870$15,170$15,470$15,770$16,070$16,370$16,670$16,970

$17,270

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

$14,570$14,870$15,170$15,470$15,770$16,070$16,370$16,670$16,970$17,270

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

$ 0$25,790$26,090$26,390$26,690$26,990$27,290$27,590$27,890$28,190

$28,490

$25,790$26,090$26,390$26,690$26,990$27,290$27,590$27,890$28,190$28,490

$ 0$29,530$29,830$30,130$30,430$30,730$31,030$31,330$31,630$31,930$32,230

$29,530$29,830$30,130$30,430$30,730$31,030$31,330$31,630$31,930$32,230

$ 0$33,270$33,570$33,870$34,170$34,470$34,770$35,070$35,370$35,670$35,970

$33,270$33,570$33,870$34,170$34,470$34,770$35,070$35,370$35,670$35,970

$ 0$37,010$37,310$37,610$37,910$38,210$38,510$38,810$39,110$39,410$39,710

$37,010$37,310$37,610$37,910$38,210$38,510$38,810$39,110$39,410$39,710

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

FamilyCredit %

Modified Federal Adjusted Gross

Income

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

2010 WEST VIRGINIAFAMILY TAX CREDIT WORKSHEET

2010WV/FTC-1

PRIMARY LASTNAME SHOWNON FORM IT-140

SOCIALSECURITYNUMBER

A Family Tax Credit is available to certain individuals or families that may reduce or eliminate their West Virginia personal income tax. You may beentitled to this credit if you meet certain income limitations and family size. Individuals who file their income tax return with zero exemptions cannotclaim the credit. Persons who pay the federal alternative minimum tax are not eligible to claim this credit. In order to determine if you are eligible forthis credit, complete the worksheet below.

*P40201011F*

1. Federal Adjusted Gross Income (enter the amount from line 1 of Form IT-140)................................................

2. Increasing West Virginia modifications (enter the amount from line 2 of Form IT-140).......................................

3. Tax exempt interest reported on federal tax return (enter the amount shown on line 8b of Fed Form 1040)...

4. Add lines 1 through 3. This is your Modified Federal Adjusted Gross Income for the Family Tax Credit ......

5. Enter the number of exemptions claimed on your federal return........................................................................ This is your Family Size for the Family Tax Credit

6. Enter the Family Tax Credit Percentage for your family size AND Modified Federal Adjusted Gross Income

level from the tables on page 34 ...........................................................................................................

(if the exemptions on line 5 are greater than 8, use the table for a family size of 8)

7. Enter your income tax due from line 8 of Form IT-140.......................................................................................

8. Multiply the amount on line 7 by the percentage shown on line 6. This is your Family Tax Credit. Enter this amount on line 9 of Form IT-140 ........................................

1

2

4

3

5

6

7

8

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F

.00

.00

.00

.00

.00

.00

*P40201010F*

2010 WEST VIRGINIAHOMESTEAD EXCESS PROPERTY TAX CREDIT

SOCIALSECURITYNUMBER

1. Enter the total West Virginia property tax paid on your OWNER-OCCUPIED home during 2010

2. Enter your Federal Adjusted Gross Income (from form 1040, 1040A or 1040EZ).............................................

a. Enter the amount of increasing income modifications reported on line 34 of Sch M.....................................

b. Enter federal tax exempt income (line 3, Schedule B, form 1040 or line 3, Schedule 1, form 1040A)..........

c. Enter amount received in 2010 in the form of earnings replacement insurance (Workers’ Compensation

Benefits)....................................................................................................................

d. Enter the amount of Social Security benefits received that are NOT included in your Federal Adjusted

Gross Income.................................................................................................................................................

3. Add amount on lines 2a, 2b, 2c and 2d ............................................................................................................

4. Total Gross Income: Add amount entered on line 2 and line 3 ............................................................................

5. Multiply amount on line 4 by 4% (0.04) .............................................................................................................

6. Is the amount on line 1 greater than the amount on line 5?

Yes. Continue to line 7 below

No. Stop - you are not eligible for this tax credit

7. Subtract the amount on line 5 from the amount on line 1 and enter the result or $1,000, whichever is lower...

8. Are you eligible for the local homestead property tax exemption?

Yes. Continue to line 9 below

No. Carry the amount on line 7 to line 2 of the Tax Credit Recap Schedule

9. Is your Federal Adjusted Gross Income (amount on line 2 above) less than $16,245 for a household of 1 person or $21,855 for a household of 2 (add $5,610 for each additional person in the household)?

Yes. Continue to line 10 below

No. Carry the amount on line 7 to line 2 of the Tax Credit Recap Schedule

10. Enter the tax credit amount from your Form WV/SCTC-1 here.........................................................................

11. If line 7 is greater than line 10, enter the amount on line 7 here and on line 2 of the Tax Credit Recap Schedule(Homestead Excess Property Tax Credit). If line 10 is the greater amount, enter zero (0) here and enter theamount from line 10 on line 1 of the Tax Credit Recap Schedule (Senior Citizen Tax Credit for Property TaxPaid).....................................................................................................................................................................

2010WV/HEPTC-1

Beginning with tax year 2008, there is a refundable personal income tax credit for real property taxes paid in excess of your income. The maximumrefundable tax credit is $1,000.00. You must complete the schedule below to determine the amount of your credit. Persons who pay the federalalternative minmum tax are not eligible to claim this credit.

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NOTE: You may claim the Senior Citizen Tax Credit forProperty Tax Paid OR the Homestead excess Property TaxCredit, but not both. If you have elected to participate in

the Senior Citizens Property Tax Deferment program youcannot claim either credit.

1

2

a

b

c

3

4

5

7

10

11

d

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

PRIMARY LASTNAME SHOWNON FORM IT-140

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F

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Wages, salaries, tips received ......................................................................................... A.Interest and dividend income ............................................................................................ B.Alimony received ................................................................................................................ C.Taxable pensions and annuities ........................................................................................ D.Unemployment compensation ........................................................................................... E.Other income (include capital gains, gambling, winnings, farm income, etc.) ................. F.Add lines A through F .........................................................................................................G.Adjustments to income (i.e. alimony paid, IRA, etc.) ........................................................ H.Line G minus Line H. (Calculated Federal Adjusted Gross Income) ................................ I.

Senior Citizens Refundable Credit Information

If you recently received a WV/SCTC-1 in the mail from the West Virginia State Tax Department for the HomesteadExemption program administered at the county level, you may be entitled to claim a refundable state income taxcredit. The credit is based on the amount of ad valorem property taxes paid on the first $20,000, or portion thereof, ofthe taxable assessed value over the $20,000 Homestead Exemption. Persons who pay the federal alternative mini-mum tax are not eligible to claim this credit.

The refundable income tax credit eligibility is restricted to those who participate in the Homestead Exemption Pro-gram through the County Assessor’s office and meet the following criteria:

1. You must owe and pay a property tax liability on the homestead exemption eligiblehome (i.e. the assessed value of the eligible home must be greater than $20,000prior to the application of the homestead exemption) and;

2. Your Federal Adjusted Gross Income must meet the low-income test. FEDERALADJUSTED GROSS INCOME means the income reported on your federal tax return(e.g., form 1040, 1040A or 1040EZ).

If you were NOT required to file a federal tax return, complete the following income worksheet to determine yourincome for the year. DO NOT INCLUDE SOCIAL SECURITY BENEFITS.

Compare the amount of your Federal Adjusted Gross Income or the calculated Federal Adjusted Gross Income (line Iabove) to the number of people in your household listed on the table below to determine if you meet the low-incometest. If your income is equal to or less than the amounts shown below, you may be allowed to claim the credit. Enterthe number of people in your household and your income amount in the spaces indicated on the WV/SCTC-1.

People in Household 150% of Poverty People in Household 150% of Poverty Guideline Guideline

1 $16,245 3 $27,465 2 $21,855 4 $33,075

**For each additional person, add $5,610

If you meet all of the required criteria as listed above, you may claim this refundable credit by completing the WestVirginia income tax return (Form IT-140). However, before you claim this credit on the Tax Credit Recap schedule,you should complete the worksheet for another available credit called the West Virginia Homestead Excess PropertyTax Credit found on page 36 to determine which credit will give you the larger refund. You cannot claim both credits.If you have elected to participate in the Senior Citizens Property Tax Deferment program you cannot claim this credit.

INSTRUCTIONS

If you are entitled to claim the refundable Senior Citizen Tax Credit, you must file the West Virginia tax return toreceive your refund.

INCOME WORKSHEET

1. Complete the top half portion of the West Virginia IT-140 (page 15 or 21).2. On line 1 of the Tax Credit Recap Schedule (page 20 or 24) enter your household size and the amount of credit from the WV/SCTC-1.3. Enter this same credit amount on lines 15, 17, 19, 23, and 27 of the IT-140 (page 16 or 22).4. Sign, date your return and enclose form WV/SCTC-1.5. Mail to the address for “Refund” shown beneath the signature lines (page 16 or 22).

A .B.C.D.E.F.G.H.I.

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Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not beenpaid. Use Tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases,telephone purchases originating out-of-state, TV shopping networks and other purchases of taxable items. A credit will be grantedfor any sales tax paid to another state not to exceed the West Virginia Use Tax liability. This amount cannot exceed 6% of line 1or3% of line 2.

1. Taxable Property Or Services Subject to 6% Use Tax ......................................

2. Taxable Food Subject To 3% Use Tax ................................................................

3. 6 Percent Use Tax (Line 1 X .06) ......................................................................

4. 3 Percent Use Tax (Line 2 X .03) ......................................................................

5. SUBTOTAL (Add lines 3 and 4) .........................................................................

6. Sales/Use Tax Paid To Other States ..................................................................

7. Tax Due (Lines 5 minus line 6) Enter here and on line 11 of Form IT-140. ........

WORKSHEET

INSTRUCTIONS

$

$

( )

WEST VIRGINIA PURCHASER’S USE TAX

WORKSHEETS

You may be eligible to claim the low-income earned income exclusion if you received earned income (see definition) during the taxable year and: (1)Your filing status is single, married filing jointly, head of household or widow(er) with a dependent child and your federal adjusted gross

income is $10,000 or less; or (2)Your filing status is married filing separately and your federal adjusted gross income is $5,000 or less.

This exclusion may be taken even if you are claimed as a dependent on someone else’s return.

EARNED INCOME includes wages, salaries, tips and other employee compensation. Earned Income also includes any net taxable earningsfrom self-employment reported on the federal Schedule C.

EARNED INCOME does not include interest, dividends, and retirement income in the form of pensions or annuities and any other incomethat is not employee compensation. Earned income does not include income received for services provided by an individual while he or she isan inmate at a penal institution.

a. Enter your Federal Adjusted Gross Income from line 1 of Form IT-140 ..............................................................

If line a is greater than $10,000 ($5,000 if married filing separate returns), you are

not eligible for the exclusion. STOP HERE.

b. List the source and amount of your earned income. Enter the total amount on line b

c. Maximum exclusion. Enter $5,000 if your filing status is married filing separately; otherwise, enter $10,000...

d. Enter the smaller of the amounts shown on line b and line c here and on line 5 of Form IT-140 .......................

WORKSHEETa

b

c

d

WEST VIRGINIA LOW-INCOME EARNED INCOME EXCLUSIONINSTRUCTIONS

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45350 45400 189845400 45450 190145450 45500 190445500 45550 190745550 45600 191045600 45650 191345650 45700 191645700 45750 191945750 45800 192245800 45850 1925

45850 45900 192845900 45950 193145950 46000 193446000 46050 193746050 46100 194046100 46150 194346150 46200 194646200 46250 194946250 46300 195246300 46350 1955

46350 46400 195846400 46450 196146450 46500 196446500 46550 196746550 46600 197046600 46650 197346650 46700 197646700 46750 197946750 46800 198246800 46850 1985

0 25 025 50 150 75 275 100 3

100 200 5200 300 8300 400 11400 500 14500 600 17600 700 20

700 800 23800 900 26900 1000 29

1000 1100 321100 1200 351200 1300 381300 1400 411400 1500 441500 1600 471600 1700 50

1700 1800 531800 1900 561900 2000 592000 2100 622100 2200 652200 2300 682300 2400 712400 2500 742500 2600 772600 2700 80

2700 2800 832800 2900 862900 3000 893000 3100 923100 3200 953200 3300 983300 3400 1013400 3500 1043500 3600 1073600 3700 110

3700 3800 1133800 3900 1163900 4000 1194000 4100 1224100 4200 1254200 4300 1284300 4400 1314400 4500 1344500 4600 1374600 4700 140

4700 4800 1434800 4900 1464900 5000 1495000 5100 1525100 5200 1555200 5300 1585300 5400 1615400 5500 1645500 5600 1675600 5700 170

5700 5800 1735800 5900 1765900 6000 1796000 6100 1826100 6200 1856200 6300 1886300 6400 1916400 6500 1946500 6600 1976600 6700 200

7700 7800 2337800 7900 2367900 8000 2398000 8100 2428100 8200 2458200 8300 2488300 8400 2518400 8500 2548500 8600 2578600 8700 260

8700 8800 2638800 8900 2668900 9000 2699000 9100 2729100 9200 2759200 9300 2789300 9400 2819400 9500 2849500 9600 2879600 9700 290

9700 9800 2939800 9900 2969900 10000 299

10000 10100 30210100 10200 30610200 10300 31010300 10400 31410400 10500 31810500 10600 32210600 10700 326

10700 10800 33010800 10900 33410900 11000 33811000 11100 34211100 11200 34611200 11300 35011300 11400 35411400 11500 35811500 11600 36211600 11700 366

11700 11800 37011800 11900 37411900 12000 37812000 12100 38212100 12200 38612200 12300 39012300 12400 39412400 12500 39812500 12600 40212600 12700 406

12700 12800 41012800 12900 41412900 13000 41813000 13100 42213100 13200 42613200 13300 43013300 13400 43413400 13500 43813500 13600 44213600 13700 446

13700 13800 45013800 13900 45413900 14000 45814000 14100 46214100 14200 46614200 14300 47014300 14400 47414400 14500 47814500 14600 48214600 14700 486

14700 14800 49014800 14900 49414900 15000 49815000 15100 50215100 15200 50615200 15300 51015300 15400 51415400 15500 51815500 15600 52215600 15700 526

15700 15800 53015800 15900 53415900 16000 53816000 16100 54216100 16200 54616200 16300 55016300 16400 55416400 16500 55816500 16600 56216600 16700 566

16700 16800 57016800 16900 57416900 17000 57817000 17100 58217100 17200 58617200 17300 59017300 17400 59417400 17500 59817500 17600 60217600 17700 606

17700 17800 61017800 17900 61417900 18000 61818000 18100 62218100 18200 62618200 18300 63018300 18400 63418400 18500 63818500 18600 64218600 18700 646

18700 18800 65018800 18900 65418900 19000 65819000 19100 66219100 19200 66619200 19300 67019300 19400 67419400 19500 67819500 19600 68219600 19700 686

19700 19800 69019800 19900 69419900 20000 69820000 20100 70220100 20200 70620200 20300 71020300 20400 71420400 20500 71820500 20600 72220600 20700 726

20700 20800 73020800 20900 73420900 21000 73821000 21100 74221100 21200 74621200 21300 75021300 21400 75421400 21500 75821500 21600 76221600 21700 766

21700 21800 77021800 21900 77421900 22000 77822000 22100 78222100 22200 78622200 22300 79022300 22400 79422400 22500 79822500 22600 80222600 22700 806

22700 22800 81022800 22900 81422900 23000 81823000 23100 82223100 23200 82623200 23300 83023300 23400 83423400 23500 83823500 23600 84223600 23700 846

23700 23800 85023800 23900 85423900 24000 85824000 24100 86224100 24200 86624200 24300 87024300 24400 87424400 24500 87824500 24600 88224600 24700 886

24700 24800 89024800 24900 89424900 25000 89825000 25060 90125060 25120 90425120 25180 90725180 25240 90925240 25300 91225300 25360 91525360 25420 918

25420 25480 92025480 25540 92325540 25600 92625600 25660 92825660 25720 93125720 25780 93425780 25840 93625840 25900 93925900 25960 94225960 26020 945

26020 26080 94726080 26140 95026140 26200 95326200 26260 95526260 26320 95826320 26380 96126380 26440 96326440 26500 96626500 26560 96926560 26620 972

26620 26680 97426680 26740 97726740 26800 98026800 26860 98226860 26920 98526920 26980 98826980 27040 99027040 27100 99327100 27160 99627160 27220 999

27220 27280 100127280 27340 100427340 27400 100727400 27460 100927460 27520 101227520 27580 101527580 27640 101727640 27700 102027700 27760 102327760 27820 1026

27820 27880 102827880 27940 103127940 28000 103428000 28060 103628060 28120 103928120 28180 104228180 28240 104428240 28300 104728300 28360 105028360 28420 1053

28420 28480 105528480 28540 105828540 28600 106128600 28660 106328660 28720 106628720 28780 106928780 28840 107128840 28900 107428900 28960 107728960 29020 1080

29020 29080 108229080 29140 108529140 29200 108829200 29260 109029260 29320 109329320 29380 109629380 29440 109829440 29500 110129500 29560 110429560 29620 1107

29620 29680 110929680 29740 111229740 29800 111529800 29860 111729860 29920 112029920 29980 112329980 30040 112530040 30100 112830100 30160 113130160 30220 1134

30220 30280 113630280 30340 113930340 30400 114230400 30460 114430460 30520 114730520 30580 115030580 30640 115230640 30700 115530700 30760 115830760 30820 1161

30820 30880 116330880 30940 116630940 31000 116931000 31060 117131060 31120 117431120 31180 117731180 31240 117931240 31300 118231300 31360 118531360 31420 1188

31420 31480 119031480 31540 119331540 31600 119631600 31660 119831660 31720 120131720 31780 120431780 31840 120631840 31900 120931900 31960 121231960 32020 1215

32020 32080 121732080 32140 122032140 32200 122332200 32260 122532260 32320 122832320 32380 123132380 32440 123332440 32500 123632500 32560 123932560 32620 1242

32620 32680 124432680 32740 124732740 32800 125032800 32860 125232860 32920 125532920 32980 125832980 33040 126033040 33100 126333100 33160 126633160 33220 1269

33220 33280 127133280 33340 127433340 33400 127733400 33460 127933460 33520 128233520 33580 128533580 33640 128733640 33700 129033700 33760 129333760 33820 1296

35020 35080 135235080 35140 135535140 35200 135835200 35260 136035260 35320 136335320 35380 136635380 35440 136835440 35500 137135500 35560 137435560 35620 1377

35620 35680 137935680 35740 138235740 35800 138535800 35860 138735860 35920 139035920 35980 139335980 36040 139536040 36100 139836100 36160 140136160 36220 1404

36220 36280 140636280 36340 140936340 36400 141236400 36460 141436460 36520 141736520 36580 142036580 36640 142236640 36700 142536700 36760 142836760 36820 1431

36820 36880 143336880 36940 143636940 37000 143937000 37060 144137060 37120 144437120 37180 144737180 37240 144937240 37300 145237300 37360 145537360 37420 1458

37420 37480 146037480 37540 146337540 37600 146637600 37660 146837660 37720 147137720 37780 147437780 37840 147637840 37900 147937900 37960 148237960 38020 1485

38020 38080 148738080 38140 149038140 38200 149338200 38260 149538260 38320 149838320 38380 150138380 38440 150338440 38500 150638500 38560 150938560 38620 1512

6700 6800 2036800 6900 2066900 7000 2097000 7100 2127100 7200 2157200 7300 2187300 7400 2217400 7500 2247500 7600 2277600 7700 230

33820 33880 129833880 33940 130133940 34000 130434000 34060 130634060 34120 130934120 34180 131234180 34240 131434240 34300 131734300 34360 132034360 34420 1323

34420 34480 132534480 34540 132834540 34600 133134600 34660 133334660 34720 133634720 34780 133934780 34840 134134840 34900 134434900 34960 134734960 35020 1350

38620 38680 151438680 38740 151738740 38800 152038800 38860 152238860 38920 152538920 38980 152838980 39040 153039040 39100 153339100 39160 153639160 39220 1539

39220 39280 154139280 39340 154439340 39400 154739400 39460 154939460 39520 155239520 39580 155539580 39640 155739640 39700 156039700 39760 156339760 39820 1566

39820 39880 156839880 39940 157139940 40000 157440000 40050 157740050 40100 158040100 40150 158340150 40200 158640200 40250 158940250 40300 159240300 40350 1595

40350 40400 159840400 40450 160140450 40500 160440500 40550 160740550 40600 161040600 40650 161340650 40700 161640700 40750 161940750 40800 162240800 40850 1625

40850 40900 162840900 40950 163140950 41000 163441000 41050 163741050 41100 164041100 41150 164341150 41200 164641200 41250 164941250 41300 165241300 41350 1655

41350 41400 165841400 41450 166141450 41500 166441500 41550 166741550 41600 167041600 41650 167341650 41700 167641700 41750 167941750 41800 168241800 41850 1685

41850 41900 168841900 41950 169141950 42000 169442000 42050 169742050 42100 170042100 42150 170342150 42200 170642200 42250 170942250 42300 171242300 42350 1715

42350 42400 171842400 42450 172142450 42500 172442500 42550 172742550 42600 173042600 42650 173342650 42700 173642700 42750 173942750 42800 174242800 42850 1745

TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOMETAXABLE INCOME TAXABLE INCOME

42850 42900 174842900 42950 175142950 43000 175443000 43050 175743050 43100 176043100 43150 176343150 43200 176643200 43250 176943250 43300 177243300 43350 1775

43350 43400 177843400 43450 178143450 43500 178443500 43550 178743550 43600 179043600 43650 179343650 43700 179643700 43750 179943750 43800 180243800 43850 1805

43850 43900 180843900 43950 181143950 44000 181444000 44050 181744050 44100 182044100 44150 182344150 44200 182644200 44250 182944250 44300 183244300 44350 1835

44350 44400 183844400 44450 184144450 44500 184444500 44550 184744550 44600 185044600 44650 185344650 44700 185644700 44750 185944750 44800 186244800 44850 1865

44850 44900 186844900 44950 187144950 45000 187445000 45050 187745050 45100 188045100 45150 188345150 45200 188645200 45250 188945250 45300 189245300 45350 1895

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

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LessThan

YourTax Is

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YourTax Is

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YourTax Is

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2010 TAX TABLEBASED ON TAXABLE INCOME

Taxpayers whose filing status is "1", “2”, “4” or “5” with taxable income of $100,000 or less may use this tax table. Taxpayers whose filing status is Married Filing Separately cannot use this tax table. Rate Schedule II found on page 47 must be used. Make sure the taxable income is LESS than and NOT equal to the income shown in the "LESS THAN" column.

-46-

54850 54900 246854900 54950 247154950 55000 247455000 55050 247755050 55100 248055100 55150 248355150 55200 248655200 55250 248955250 55300 249255300 55350 2495

55350 55400 249855400 55450 250155450 55500 250455500 55550 250755550 55600 251055600 55650 251355650 55700 251655700 55750 251955750 55800 252255800 55850 2525

58850 58900 270858900 58950 271158950 59000 271459000 59050 271759050 59100 272059100 59150 272359150 59200 272659200 59250 272959250 59300 273259300 59350 2735

59350 59400 273859400 59450 274159450 59500 274459500 59550 274759550 59600 275059600 59650 275359650 59700 275659700 59750 275959750 59800 276259800 59850 2765

59850 59900 276859900 59950 277159950 60000 277460000 60050 277760050 60100 278060100 60150 278360150 60200 278660200 60250 279060250 60300 279360300 60350 2796

2010 2010 2010 2010 2010 TTTTTAX AX AX AX AX TTTTTABLE ABLE ABLE ABLE ABLE (continued)

60350 60400 279960400 60450 280360450 60500 280660500 60550 280960550 60600 281260600 60650 281660650 60700 281960700 60750 282260750 60800 282560800 60850 2829

60850 60900 283260900 60950 283560950 61000 283861000 61050 284261050 61100 284561100 61150 284861150 61200 285161200 61250 285561250 61300 285861300 61350 2861

61350 61400 286461400 61450 286861450 61500 287161500 61550 287461550 61600 287761600 61650 288161650 61700 288461700 61750 288761750 61800 289061800 61850 2894

61850 61900 289761900 61950 290061950 62000 290362000 62050 290762050 62100 291062100 62150 291362150 62200 291662200 62250 292062250 62300 292362300 62350 2926

62350 62400 292962400 62450 293362450 62500 293662500 62550 293962550 62600 294262600 62650 294662650 62700 294962700 62750 295262750 62800 295562800 62850 2959

67350 67400 325467400 67450 325867450 67500 326167500 67550 326467550 67600 326767600 67650 327167650 67700 327467700 67750 327767750 67800 328067800 67850 3284

67850 67900 328767900 67950 329067950 68000 329368000 68050 329768050 68100 330068100 68150 330368150 68200 330668200 68250 331068250 68300 331368300 68350 3316

68350 68400 331968400 68450 332368450 68500 332668500 68550 332968550 68600 333268600 68650 333668650 68700 333968700 68750 334268750 68800 334568800 68850 3349

68850 68900 335268900 68950 335568950 69000 335869000 69050 336269050 69100 336569100 69150 336869150 69200 337169200 69250 337569250 69300 337869300 69350 3381

69350 69400 338469400 69450 338869450 69500 339169500 69550 339469550 69600 339769600 69650 340169650 69700 340469700 69750 340769750 69800 341069800 69850 3414

69850 69900 341769900 69950 342069950 70000 342370000 70050 342770050 70100 343070100 70150 343370150 70200 343670200 70250 344070250 70300 344370300 70350 3446

70350 70400 344970400 70450 345370450 70500 345670500 70550 345970550 70600 346270600 70650 346670650 70700 346970700 70750 347270750 70800 347570800 70850 3479

TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOMETAXABLE INCOME TAXABLE INCOME

46850 46900 198846900 46950 199146950 47000 199447000 47050 199747050 47100 200047100 47150 200347150 47200 200647200 47250 200947250 47300 201247300 47350 2015

47350 47400 201847400 47450 202147450 47500 202447500 47550 202747550 47600 203047600 47650 203347650 47700 203647700 47750 203947750 47800 204247800 47850 2045

47850 47900 204847900 47950 205147950 48000 205448000 48050 205748050 48100 206048100 48150 206348150 48200 206648200 48250 206948250 48300 207248300 48350 2075

48350 48400 207848400 48450 208148450 48500 208448500 48550 208748550 48600 209048600 48650 209348650 48700 209648700 48750 209948750 48800 210248800 48850 2105

48850 48900 210848900 48950 211148950 49000 211449000 49050 211749050 49100 212049100 49150 212349150 49200 212649200 49250 212949250 49300 213249300 49350 2135

49350 49400 213849400 49450 214149450 49500 214449500 49550 214749550 49600 215049600 49650 215349650 49700 215649700 49750 215949750 49800 216249800 49850 2165

49850 49900 216849900 49950 217149950 50000 217450000 50050 217750050 50100 218050100 50150 218350150 50200 218650200 50250 218950250 50300 219250300 50350 2195

50350 50400 219850400 50450 220150450 50500 220450500 50550 220750550 50600 221050600 50650 221350650 50700 221650700 50750 221950750 50800 222250800 50850 2225

50850 50900 222850900 50950 223150950 51000 223451000 51050 223751050 51100 224051100 51150 224351150 51200 224651200 51250 224951250 51300 225251300 51350 2255

51350 51400 225851400 51450 226151450 51500 226451500 51550 226751550 51600 227051600 51650 227351650 51700 227651700 51750 227951750 51800 228251800 51850 2285

51850 51900 228851900 51950 229151950 52000 229452000 52050 229752050 52100 230052100 52150 230352150 52200 230652200 52250 230952250 52300 231252300 52350 2315

52350 52400 231852400 52450 232152450 52500 232452500 52550 232752550 52600 233052600 52650 233352650 52700 233652700 52750 233952750 52800 234252800 52850 2345

52850 52900 234852900 52950 235152950 53000 235453000 53050 235753050 53100 236053100 53150 236353150 53200 236653200 53250 236953250 53300 237253300 53350 2375

53350 53400 237853400 53450 238153450 53500 238453500 53550 238753550 53600 239053600 53650 239353650 53700 239653700 53750 239953750 53800 240253800 53850 2405

53850 53900 240853900 53950 241153950 54000 241454000 54050 241754050 54100 242054100 54150 242354150 54200 242654200 54250 242954250 54300 243254300 54350 2435

54350 54400 243854400 54450 244154450 54500 244454500 54550 244754550 54600 245054600 54650 245354650 54700 245654700 54750 245954750 54800 246254800 54850 2465

55850 55900 252855900 55950 253155950 56000 253456000 56050 253756050 56100 254056100 56150 254356150 56200 254656200 56250 254956250 56300 255256300 56350 2555

56350 56400 255856400 56450 256156450 56500 256456500 56550 256756550 56600 257056600 56650 257356650 56700 257656700 56750 257956750 56800 258256800 56850 2585

56850 56900 258856900 56950 259156950 57000 259457000 57050 259757050 57100 260057100 57150 260357150 57200 260657200 57250 260957250 57300 261257300 57350 2615

57350 57400 261857400 57450 262157450 57500 262457500 57550 262757550 57600 263057600 57650 263357650 57700 263657700 57750 263957750 57800 264257800 57850 2645

57850 57900 264857900 57950 265157950 58000 265458000 58050 265758050 58100 266058100 58150 266358150 58200 266658200 58250 266958250 58300 267258300 58350 2675

58350 58400 267858400 58450 268158450 58500 268458500 58550 268758550 58600 269058600 58650 269358650 58700 269658700 58750 269958750 58800 270258800 58850 2705

62900 62950 296562950 63000 296863000 63050 297263050 63100 297563100 63150 297863150 63200 298163200 63250 298563250 63300 298863300 63350 2991

63350 63400 299463400 63450 299863450 63500 300163500 63550 300463550 63600 300763600 63650 301163650 63700 301463700 63750 301763750 63800 302063800 63850 3024

63850 63900 302763900 63950 303063950 64000 303364000 64050 303764050 64100 304064100 64150 304364150 64200 304664200 64250 305064250 64300 305364300 64350 3056

64350 64400 305964400 64450 306364450 64500 306664500 64550 306964550 64600 307264600 64650 307664650 64700 307964700 64750 308264750 64800 308564800 64850 3089

64850 64900 309264900 64950 309564950 65000 309865000 65050 310265050 65100 310565100 65150 310865150 65200 311165200 65250 311565250 65300 311865300 65350 3121

65350 65400 312465400 65450 312865450 65500 313165500 65550 313465550 65600 313765600 65650 314165650 65700 314465700 65750 314765750 65800 315065800 65850 3154

65850 65900 315765900 65950 316065950 66000 316366000 66050 316766050 66100 317066100 66150 317366150 66200 317666200 66250 318066250 66300 318366300 66350 3186

66350 66400 318966400 66450 319366450 66500 319666500 66550 319966550 66600 320266600 66650 320666650 66700 320966700 66750 321266750 66800 321566800 66850 3219

66850 66900 322266900 66950 322566950 67000 322867000 67050 323267050 67100 323567100 67150 323867150 67200 324167200 67250 324567250 67300 324867300 67350 3251

70850 70900 348270900 70950 348570950 71000 348871000 71050 349271050 71100 349571100 71150 349871150 71200 350171200 71250 350571250 71300 350871300 71350 3511

71350 71400 351471400 71450 351871450 71500 352171500 71550 352471550 71600 352771600 71650 353171650 71700 353471700 71750 353771750 71800 354071800 71850 3544

71850 71900 354771900 71950 355071950 72000 355372000 72050 355772050 72100 356072100 72150 356372150 72200 356672200 72250 357072250 72300 357372300 72350 3576

72350 72400 357972400 72450 358372450 72500 358672500 72550 358972550 72600 359272600 72650 359672650 72700 359972700 72750 360272750 72800 360572800 72850 3609

72850 72900 361272900 72950 361572950 73000 361873000 73050 362273050 73100 362573100 73150 362873150 73200 363173200 73250 363573250 73300 363873300 73350 3641

73350 73400 364473400 73450 364873450 73500 365173500 73550 365473550 73600 365773600 73650 366173650 73700 366473700 73750 366773750 73800 367073800 73850 3674

73850 73900 367773900 73950 368073950 74000 368374000 74050 368774050 74100 369074100 74150 369374150 74200 369674200 74250 370074250 74300 370374300 74350 3706

74350 74400 370974400 74450 371374450 74500 371674500 74550 371974550 74600 372274600 74650 372674650 74700 372974700 74750 373274750 74800 373574800 74850 3739

74850 74900 374274900 74950 374574950 75000 374875000 75050 375275050 75100 375575100 75150 375875150 75200 376175200 75250 376575250 75300 376875300 75350 3771

75350 75400 377475400 75450 377875450 75500 378175500 75550 378475550 75600 378775600 75650 379175650 75700 379475700 75750 379775750 75800 380075800 75850 3804

75850 75900 380775900 75950 381075950 76000 381376000 76050 381776050 76100 382076100 76150 382376150 76200 382676200 76250 383076250 76300 383376300 76350 3836

76350 76400 383976400 76450 384376450 76500 384676500 76550 384976550 76600 385276600 76650 385676650 76700 385976700 76750 386276750 76800 386576800 76850 3869

76850 76900 387276900 76950 387576950 77000 387877000 77050 388277050 77100 388577100 77150 388877150 77200 389177200 77250 389577250 77300 389877300 77350 3901

77350 77400 390477400 77450 390877450 77500 391177500 77550 391477550 77600 391777600 77650 392177650 77700 392477700 77750 392777750 77800 393077800 77850 3934

77850 77900 393777900 77950 394077950 78000 394378000 78050 394778050 78100 395078100 78150 395378150 78200 395678200 78250 396078250 78300 396378300 78350 3966

78350 78400 396978400 78450 397378450 78500 397678500 78550 397978550 78600 398278600 78650 398678650 78700 398978700 78750 399278750 78800 399578800 78850 3999

YourTax Is

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YourTax Is

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62850 62900 2962

-47-

97750 97800 523097800 97850 523497850 97900 523797900 97950 524097950 98000 524398000 98050 524798050 98100 525098100 98150 525398150 98200 525698200 98250 5260

98250 98300 526398300 98350 526698350 98400 526998400 98450 527398450 98500 527698500 98550 527998550 98600 528298600 98650 528698650 98700 528998700 98750 5292

98750 98800 529598800 98850 529998850 98900 530298900 98950 530598950 99000 530899000 99050 531299050 99100 531599100 99150 531899150 99200 532199200 99250 5325

99250 99300 532899300 99350 533199350 99400 533499400 99450 533899450 99500 534199500 99550 534499550 99600 534799600 99650 535199650 99700 535499700 99750 5357

99750 99800 536099800 99850 536499850 99900 536799900 99950 537099950 100000 5373

AtLeast

LessThan

YourTax Is

TAXABLE INCOME

AtLeast

LessThan

YourTax Is

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YourTax Is

TAXABLE INCOME

78850 78900 400278900 78950 400578950 79000 400879000 79050 401279050 79100 401579100 79150 401879150 79200 402179200 79250 402579250 79300 402879300 79350 4031

79350 79400 403479400 79450 403879450 79500 404179500 79550 404479550 79600 404779600 79650 405179650 79700 405479700 79750 405779750 79800 406079800 79850 4064

79850 79900 406779900 79950 407079950 80000 407380000 80050 407780050 80100 408080100 80150 408380150 80200 408680200 80250 409080250 80300 409380300 80350 4096

80350 80400 409980400 80450 410380450 80500 410680500 80550 410980550 80600 411280600 80650 411680650 80700 411980700 80750 412280750 80800 412580800 80850 4129

80850 80900 413280900 80950 413580950 81000 413881000 81050 414281050 81100 414581100 81150 414881150 81200 415181200 81250 415581250 81300 415881300 81350 4161

81350 81400 416481400 81450 416881450 81500 417181500 81550 4174

81550 81600 417781600 81650 418181650 81700 418481700 81750 418781750 81800 419081800 81850 419481850 81900 419781900 81950 420081950 82000 420382000 82050 4207

82050 82100 421082100 82150 421382150 82200 421682200 82250 422082250 82300 422382300 82350 422682350 82400 422982400 82450 423382450 82500 423682500 82550 4239

82550 82600 424282600 82650 424682650 82700 424982700 82750 425282750 82800 425582800 82850 425982850 82900 426282900 82950 426582950 83000 426883000 83050 4272

83050 83100 427583100 83150 427883150 83200 428183200 83250 428583250 83300 428883300 83350 429183350 83400 429483400 83450 429883450 83500 430183500 83550 4304

83550 83600 430783600 83650 431183650 83700 431483700 83750 431783750 83800 432083800 83850 432483850 83900 432783900 83950 433083950 84000 433384000 84050 4337

84050 84100 434084100 84150 434384150 84200 434684200 84250 4350

84250 84300 435384300 84350 435684350 84400 435984400 84450 436384450 84500 436684500 84550 436984550 84600 437284600 84650 437684650 84700 437984700 84750 4382

84750 84800 438584800 84850 438984850 84900 439284900 84950 439584950 85000 439885000 85050 440285050 85100 440585100 85150 440885150 85200 441185200 85250 4415

85250 85300 441885300 85350 442185350 85400 442485400 85450 442885450 85500 443185500 85550 443485550 85600 443785600 85650 444185650 85700 444485700 85750 4447

85750 85800 445085800 85850 445485850 85900 445785900 85950 446085950 86000 446386000 86050 446786050 86100 447086100 86150 447386150 86200 447686200 86250 4480

86250 86300 448386300 86350 448686350 86400 448986400 86450 449386450 86500 449686500 86550 449986550 86600 450286600 86650 450686650 86700 450986700 86750 4512

86750 86800 451586800 86850 451986850 86900 452286900 86950 4525

86950 87000 452887000 87050 453287050 87100 453587100 87150 453887150 87200 454187200 87250 454587250 87300 454887300 87350 455187350 87400 455487400 87450 4558

87450 87500 456187500 87550 456487550 87600 456787600 87650 457187650 87700 457487700 87750 457787750 87800 458087800 87850 458487850 87900 458787900 87950 4590

87950 88000 459388000 88050 459788050 88100 460088100 88150 460388150 88200 460688200 88250 461088250 88300 461388300 88350 461688350 88400 461988400 88450 4623

88450 88500 462688500 88550 462988550 88600 463288600 88650 463688650 88700 463988700 88750 464288750 88800 464588800 88850 464988850 88900 465288900 88950 4655

88950 89000 465889000 89050 466289050 89100 466589100 89150 466889150 89200 467189200 89250 467589250 89300 467889300 89350 468189350 89400 468489400 89450 4688

89450 89500 469189500 89550 469489550 89600 469789600 89650 4701

89650 89700 470489700 89750 470789750 89800 471089800 89850 471489850 89900 471789900 89950 472089950 90000 472390000 90050 472790050 90100 473090100 90150 4733

90150 90200 473690200 90250 474090250 90300 474390300 90350 474690350 90400 474990400 90450 475390450 90500 475690500 90550 475990550 90600 476290600 90650 4766

90650 90700 476990700 90750 477290750 90800 477590800 90850 477990850 90900 478290900 90950 478590950 91000 478891000 91050 479291050 91100 479591100 91150 4798

91150 91200 480191200 91250 480591250 91300 480891300 91350 481191350 91400 481491400 91450 481891450 91500 482191500 91550 482491550 91600 482791600 91650 4831

91650 91700 483491700 91750 483791750 91800 484091800 91850 484491850 91900 484791900 91950 485091950 92000 485392000 92050 485792050 92100 486092100 92150 4863

92150 92200 486692200 92250 487092250 92300 487392300 92350 4876

92350 92400 487992400 92450 488392450 92500 488692500 92550 488992550 92600 489292600 92650 489692650 92700 489992700 92750 490292750 92800 490592800 92850 4909

92850 92900 491292900 92950 491592950 93000 491893000 93050 492293050 93100 492593100 93150 492893150 93200 493193200 93250 493593250 93300 493893300 93350 4941

93350 93400 494493400 93450 494893450 93500 495193500 93550 495493550 93600 495793600 93650 496193650 93700 496493700 93750 496793750 93800 497093800 93850 4974

93850 93900 497793900 93950 498093950 94000 498394000 94050 498794050 94100 499094100 94150 499394150 94200 499694200 94250 500094250 94300 500394300 94350 5006

94350 94400 500994400 94450 501394450 94500 501694500 94550 501994550 94600 502294600 94650 502694650 94700 502994700 94750 503294750 94800 503594800 94850 5039

94850 94900 504294900 94950 504594950 95000 504895000 95050 5052

95050 95100 505595100 95150 505895150 95200 506195200 95250 506595250 95300 506895300 95350 507195350 95400 507495400 95450 507895450 95500 508195500 95550 5084

95550 95600 508795600 95650 509195650 95700 509495700 95750 509795750 95800 510095800 95850 510495850 95900 510795900 95950 511095950 96000 511396000 96050 5117

96050 96100 512096100 96150 512396150 96200 512696200 96250 513096250 96300 513396300 96350 513696350 96400 513996400 96450 514396450 96500 514696500 96550 5149

96550 96600 515296600 96650 515696650 96700 515996700 96750 516296750 96800 516596800 96850 516996850 96900 517296900 96950 517596950 97000 517897000 97050 5182

97050 97100 518597100 97150 518897150 97200 519197200 97250 519597250 97300 519897300 97350 520197350 97400 520497400 97450 520897450 97500 521197500 97550 5214

97550 97600 521797600 97650 522197650 97700 522497700 97750 5227

2010 TAX TABLE (continued)

Use this schedule if you checked 1, 2, 4 or 5 under “FILING STATUS”Single, Head of household, Widow(er) with dependent child and Married filing jointly

RA

TE S

CH

ED

UL

E I

of excess over $10,000of excess over $25,000of excess over $40,000of excess over $60,000

With a taxable income of $117,635EXAMPLE

Use this schedule if you checked box 3 under "FILING STATUS"Married filing separately

2010 TAX RATE SCHEDULES

But less than$25,000$40,000$60,000

At least$10,000$25,000$40,000$60,000

$ 300.00 plus 4%$ 900.00 plus 4.5%$1,575.00 plus 6%$2,775.00 plus 6.5%

RA

TE S

CH

ED

UL

E II

of excess over $ 5,000of excess over $12,500of excess over $20,000of excess over $30,000

But less than$12,500$20,000$30,000

At least$ 5,000$12,500$20,000$30,000

$ 150.00 plus 4%$ 450.00 plus 4.5%$ 787.50 plus 6%$1,387.50 plus 6.5%

. . . . . . .

. . . . . . .

. . . . . . .

. . . . . . .

With a taxable income of $118,460EXAMPLE

Less than $5,000 . . . . . . . . . . . . . . . . 3% of the taxable income

Less than $10,000 . . . . . . . . . . . . . . . . 3% of the taxable income

. . . . . . .

. . . . . . .

. . . . . . .

. . . . . . .

$ 57,635.00 Income in excess of $60,000 x .065 Tax Rate $60,000 and above$ 3,746.28 Tax on the excess $57,635 + 2,775.00 Tax on $60,000$ 6,521.00 Total Tax on $117,635 (Round to the nearest whole dollar)

$ 88,460.00 Income in excess of $30,000 x .065 Tax Rate $30,000 and above$ 5,750.00 Tax on the excess $88,460 + 1,387.50 Tax on $30,000$ 7,138.00 Total Tax on $118,460 (Round to the nearest whole dollar)