W1 ~
W2 Y
WF N
Z1 1
C1 ~
C2 ~
C3 Y
C4 S
F5 Y
F6 S
TY 0
|
+ TY + 1968 * 100 ^ ZTY
+ ZTY + 100 ^ ZNY
+ 25 000.00 ^ TP1                           ' TEST
+ Z1 - 2 = + 40 000.00 ^ TP1
+ Z1 - 5 = + 40 000.00 ^ TP1
+ Z1 - 3 = ^ TP1
+ 1 ^ TP2
+ W2 - Y = + Z31 - TP1 > ^ TP2
+ 2000.00 * TP2 ^ W31                ' LINE 1
+ W31 ^ w31
+ W31 - WIRA - HIRA > + WIRA + HIRA ^ W31
+ w31 - WIRS - HIRS > + WIRS + HIRS ^ w31
- S05 / 200 * 100 + Z7Y - ZKEO - ZSEP * TP2 ^ W32  ' LINE 2
- s05 / 200 * 100 + Z7S - ZKES - ZSES * TP2 ^ w32
+ C31 * TP2 ^ TP3
+ C1 - X = + CGRS * TP2 ^ TP3
+ TP3 < ^ TP3
+ C3 - Y = + TP3 + W32 ^ W32
+ C3 - S = + TP3 + w32 ^ w32
+ C3 - B = + TP3 / 200 * 100 + W32 ^ W32
+ C3 - B = + TP3 / 200 * 100 + w32 ^ w32
+ c31 * TP2 ^ TP3
+ C2 - X = + CSGR * TP2 ^ TP3
+ TP3 < ^ TP3
+ C4 - Y = + TP3 + W32 ^ W32
+ C4 - S = + TP3 + w32 ^ w32
+ C4 - B = + TP3 / 200 * 100 + W32 ^ W32
+ C4 - B = + TP3 / 200 * 100 + w32 ^ w32
+ F36 * TP2 ^ TP3
+ TP3 < ^ TP3
+ F5 - Y = + TP3 + W32 ^ W32
+ F5 - S = + TP3 + w32 ^ w32
+ F5 - B = + TP3 / 200 * 100 + W32 ^ W32
+ F5 - B = + TP3 / 200 * 100 + w32 ^ w32
+ FSL * TP2 ^ TP3
+ TP3 < ^ TP3
+ F6 - Y = + TP3 + W32 ^ W32
+ F6 - S = + TP3 + w32 ^ w32
+ F6 - B = + TP3 / 200 * 100 + W32 ^ W32
+ F6 - B = + TP3 / 200 * 100 + w32 ^ w32
+ W32 < ^ W32
+ w32 < ^ w32
+ W31 ^ W33                          ' LINE 3
+ W31 - W32 > + W32 ^ W33
+ W33 ^ Z2A                          ' FORM 1040 LINE 24A
+ w31 ^ w33
+ w31 - w32 > + w32 ^ w33
+ w33 ^ Z2B
^ TP1                                ' TEST TO COMPLETE LINES 4 - 8
+ WF - Y = + Z1 - 2 = + 1 ^ TP1
+ 2250.00 * TP1 ^ W34                ' LINE 4
+ W34 - W32 > + W32 ^ W34
+ W33 * TP1 ^ W35                    ' LINE 5
+ W34 - W35 ^ W36                    ' LINE 6
+ w31 ^ W37                          ' LINE 7
+ W36 ^ W38                          ' LINE 8
+ W36 - W37 > + W37 ^ W38
+ TP1 > + W38 ^ Z2B                  ' FORM 1040 LINE 24B
+ Z30 + Z2A + Z2B ^ Z30              ' FORM 1040 LINE 30
+ Z31 - Z2A - Z2B ^ Z31              ' FORM 1040 LINE 31
^ TP1                                ' TEST TO COMPLETE WORKSHEET #2
+ W2 - Y = + 1 ^ TP1
+ 35 ^ WI1                           ' LINE 1
+ Z1 - 2 = + 50 ^ WI1
+ Z1 - 5 = + 50 ^ WI1
+ Z1 - 3 = + W1 - X \ + 10 ^ WI1
+ WI1 * 1000.00 * TP1 ^ WI1
+ Z22 * TP1 ^ WI2                    ' LINE 2
+ Z30 - Z2A - Z2B * TP1 ^ WI3        ' LINE 3
+ WI2 - WI3 ^ WI4                    ' LINE 4
+ WI1 - WI4 ^ WI5                    ' LINE 5
+ WI5 < ^ WI5
+ WI5 - 9999.99 > ^ TP1             ' TEST TO COMPLETE LINES 6 - 20
+ WI5 - 24.98 / 5 - 1 / 1000 * 1000 + 1000 * TP1 ^ WI6 ' LINE 6
+ WI6 - 200.00 < + 200.00 * TP1 ^ WI6
+ WI5 = ^ WI6
- S05 / 200 * 100 + Z7Y - ZKEO - ZSEP * TP1 ^ WI7  ' LINE 7
- s05 / 200 * 100 + Z7S - ZKES - ZSES * TP1 ^ wI7
+ C31 * TP1 ^ TP3                                       ' FC1
+ C1 - X = + CGRS * TP1 ^ TP3
+ TP3 < ^ TP3
+ C3 - Y = + TP3 + WI7 ^ WI7
+ C3 - S = + TP3 + wI7 ^ wI7
+ C3 - B = + TP3 / 200 * 100 + WI7 ^ WI7
+ C3 - B = + TP3 / 200 * 100 + wI7 ^ wI7
+ c31 * TP1 ^ TP3                                       ' FC2
+ C2 - X = + CSGR * TP1 ^ TP3
+ TP3 < ^ TP3
+ C4 - Y = + TP3 + WI7 ^ WI7
+ C4 - S = + TP3 + wI7 ^ wI7
+ C4 - B = + TP3 / 200 * 100 + WI7 ^ WI7
+ C4 - B = + TP3 / 200 * 100 + wI7 ^ wI7
+ F36 * TP1 ^ TP3                                       ' FF1
+ TP3 < ^ TP3
+ F5 - Y = + TP3 + WI7 ^ WI7
+ F5 - S = + TP3 + wI7 ^ wI7
+ F5 - B = + TP3 / 200 * 100 + WI7 ^ WI7
+ F5 - B = + TP3 / 200 * 100 + wI7 ^ wI7
+ FSL * TP1 ^ TP3                                       ' FF3
+ TP3 < ^ TP3
+ F6 - Y = + TP3 + WI7 ^ WI7
+ F6 - S = + TP3 + wI7 ^ wI7
+ F6 - B = + TP3 / 200 * 100 + WI7 ^ WI7
+ F6 - B = + TP3 / 200 * 100 + wI7 ^ wI7
+ WI7 < ^ WI7
+ wI7 < ^ wI7
+ 2000.00 ^ WI8                      ' LINE 8A
+ WI8 - WIRA - HIRA > + WIRA + HIRA ^ WI8
+ 2000.00 ^ wI8                      ' LINE 8B
+ wI8 - WIRS - HIRS > + WIRS + HIRS ^ wI8
+ WI8 ^ WI9                          ' LINE 9A
+ WI9 - WI7 > + WI7 ^ WI9
+ WI9 ^ WI0
+ WI9 - WI6 > + WI6 ^ WI9
+ WI0 - WI9 ^ WI0                    ' LINE 10A
+ wI8 ^ wI9                          ' LINE 9B
+ wI9 - wI7 > + wI7 ^ wI9
+ wI9 ^ wI0
+ wI9 - WI6 > + WI6 ^ wI9
+ wI0 - wI9 ^ wI0                    ' LINE 10B
+ wI0 ^ h01                          ' 8606 line 1
^ TP2                                ' TEST TO COMPLETE LINES 11 - 20
+ Z1 - 2 = + WF - Y = + 1 * TP1 ^ TP2
+ 2250.00 * TP2 ^ Wi1                ' LINE 11
+ Wi1 - WI7 > + WI7 ^ Wi1
+ WI9 + WI0 * TP2 ^ Wi2              ' LINE 12
+ Wi1 - Wi2 ^ Wi3                    ' LINE 13
+ Wi3 - 1 < ^ TP2
+ Wi3 * TP2 ^ Wi4                    ' LINE 14
+ Wi3 - wI8 > + wI8 ^ Wi4
+ WI5 - 22.21 * 9 / 40 - 1 / 1000 * 1000 + 1000 * TP2 ^ Wi5 ' LINE 15
+ Wi5 - 200.00 < + 200.00 * TP2 ^ Wi5
+ WI5 = ^ Wi5
+ WI9 * TP2 ^ Wi6                    ' LINE 16
+ Wi5 - Wi6 ^ Wi7                    ' LINE 17
+ Wi4 ^ Wi8                          ' LINE 18
+ Wi4 - Wi7 > + Wi7 ^ Wi8
+ WI6 ^ Wi9                          ' LINE 19
+ Wi9 - WI7 > + WI7 ^ Wi9
+ Wi9 - Wi8 > + Wi8 ^ Wi9
+ Wi4 - Wi9 ^ Wi0                    ' LINE 20
+ TP2 > + Wi0 ^ h01                  ' 8606 line 1
+ TP1 > + WI9 ^ Z2A                  ' FORM 1040 LINE 24A
+ TP1 > + wI9 ^ Z2B                  ' FORM 1040 LINE 24B
+ TP2 > + Wi9 ^ Z2B
+ TP1 > + Z30 + Z2A + Z2B ^ Z30      ' FORM 1040 LINE 30
+ TP1 > + Z31 - Z2A - Z2B ^ Z31      ' FORM 1040 LINE 31
|
S Were you or your spouse covered by a retirement plan........................~[
X W2 `Y`N
Q 'Y' = Yes, 'N' = No.
S ]
^
S If you are married filing separately and you lived apart from your spouse~~~~~~~
^
S ~~~for all of~
D ZTY
S , check here..............................................~[
X W1 `X`~
Q Insert 'X' or ' '.
S ]
^
S Complete lines 4 - 8 of worksheet 1 or lines 11 - 20 of worksheet 2?........~[
X WF `Y`N
Q 'Y' = Yes, 'N' = No.
S ]
^
S --------------------------------------------------------------------------------
^
S IRA WORKSHEET 1~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~(a)~~!~~~(b)~~
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~YOUR~~!~WORKING
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~IRA~~!SPOUSE'S
^
S ~1 Enter IRA contributions you made, or will make~~~~~~~~~~~~~~~~~~~~~~!~~~IRA~~
^
S ~~~by April 15,~
D ZNY
S , for~
D ZTY
S . But do not enter~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~more than $2,000 in either column......................~~1.~
T W31
c WIRA - Your IRA contributions made during this tax year.
c HIRA - Your IRA contributions made after this tax year but before April 15.
S !
T w31
c WIRS - Spouse IRA contributions made during this tax year.
c HIRS - Spouse IRA contributions made after this tax year but before April 15.
^
S ~2 For each person, enter wages and other earned~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~income from Form 1040, minus any deductions~~~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~on Form 1040, line 25 and 27. Do not reduce~~~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~wages by any loss from self-employment.................~~2.~
T W32
t FZ1 Z07   021 1 Plus Form 1040, line 7, the amount due to your income.
t FZ1 Z11   026 1 Plus Form 1040, line 11, your alimony received.
t FZ1 Z12   027 1 Plus Form 1040, line 12, the amount due to your business income.
t FZ1 Z18   033 1 Plus Form 1040, line 18, the amount due to your farm income.
t FZ1 Z25   043 1 Minus Form 1040, line 25, the amount due to your self-employment income.
t FZ1 Z27   045 1 Minus Form 1040, line 27, the amount due to your retirement deductions.
S !
T w32
t FZ1 Z07   021 1 Plus Form 1040, line 7, the amount due to spouse income.
t FZ1 Z11   026 1 Plus Form 1040, line 11, spouse alimony received.
t FZ1 Z12   027 1 Plus Form 1040, line 12, the amount due to spouse business income.
t FZ1 Z18   033 1 Plus Form 1040, line 18, the amount due to spouse farm income.
t FZ1 Z25   043 1 Minus Form 1040, line 25, the amount due to spouse self-employment income.
t FZ1 Z27   045 1 Minus Form 1040, line 27, the amount due to spouse retirement deductions.
^
S ~3 Enter the smaller of line 1 or line 2. Enter on Form~~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~1040` line 23a the amount on column (a), and line 23b~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~the amount on column (b). If filing a joint return~~~~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~and contributions were made to your nonworking~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~spouse's IRA, go to line 4.............................~~3.~
T W33
t FZ1 Z2A   040 1 Transferred to Form 1040, line 23a.
S !
T w33
t FZ1 Z2B   041 1 Transferred to Form 1040, line 23b.
^
S --------------------------------------------------------------------------------
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~NON-~~
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~WORKING~
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~SPOUSE'S
^
S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~IRA~~~
^
S ~4 Enter the smaller of line 2` column (a) or $2`250...............~~4.~
T W34
^
S ~5 Enter amount from line 3` column (a)............................~~5.~
T W35
^
S ~6 Subtract line 5 from 4..........................................~~6.~
T W36
^
S ~7 Enter IRA contributions made, or that will be made by April 15,~~~~~~~~~~~~~~
^
S ~~~
D ZNY
S , for~
D ZTY
S ~for your nonworking spouse. But do not enter~~~~~~~~~~~~~~~~~~
^
S ~~~more than $2,000................................................~~7.~
T W37
c WIRS - Spouse IRA contributions made during this tax year.
c HIRS - Spouse IRA contributions made after this tax year but before April 15.
^
S ~8 Enter the smaller of line 6 or line 7. Enter on Form 1040`~~~~~~~~~~~~~~~~~~~
^
S ~~~line 23b........................................................~~8.~
T W38
t FZ1 Z2B   041 1 Transferred to Form 1040, line 23b.
^
F
^
S IRA WORKSHEET 2~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S ~1 If you~~~~~~~~!~1 or 4` enter $35`000~~~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~~~~~~~
^
S ~~~checked~~~~~~~!~2 or 5` enter $50`000~~~~~~~~~~~~~~~~~~~~~~~~~!~~~1.~
T WI1
^
S ~~~filing status ! 3` enter $10`000 ($35`000 if you lived~~~~~~~~!~~~~~~~~~~~~~~
^
S ~~~box:~~~~~~~~~~! apart from your spouse for all of~
D ZTY
S ~~~~~~~~!~~~~~~~~~~~~~~
^
S ~2 Enter the amount from Form 1040` line 22........................~~2.~
T Z22
t FZ1 Z22   037 1 Transferred from Form 1040, line 22.
^
S ~3 Add amounts on Form 1040` lines 24 through 29, and any~~~~~~~~~~~~~~~~~~~~~~~
^
S ~~~amount you entered on the dotted line next to line 30...........~~3.~
T WI3
t FZ1 Z30   048 1 Transferred from Form 1040, line 30 minus line 23.
^ 
S ~4 Subtract line 3 from 2. If the result is equal to or more than~~~~~~~~~~~~~~~
^
S ~~~the amount on line 1, none of your IRA contributions are~~~~~~~~~~~~~~~~~~~~~
^
S ~~~deductible. Stop here. If you want to make a nondeductible IRA~~~~~~~~~~~~~~~
^
S ~~~contribution, see Form 8606.....................................~~4.~
T WI4
^ 
S ~5 Subtract line 4 from 1. If the result is $10`000 or more`~~~~~~~~~~~~~~~~~~~~
^
S ~~~stop here and use worksheet 1...................................~~5.~
T WI5
^ 
S ~6 Multiply line 5 by 20% and round up to the next multiple of $10.~~~~~~~~~~~~~
^
S ~~~If the result is less than $200` enter $200.....................~~6.~
T WI6
^ 
S --------------------------------------------------------------------------------
^
S DEDUCTIBLE IRA CONTRIBUTIONS~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~(a)~~!~~~(b)~~
^
S ~7 For each person, enter wages and other earned~~~~~~~~~~~~~~~~~YOUR~~!~WORKING
^
S ~~~income from Form 1040, minus any deductions~~~~~~~~~~~~~~~~~~~~IRA~~!SPOUSE'S
^
S ~~~on Form 1040, line 25 and 27. Do not reduce~~~~~~~~~~~~~~~~~~~~~~~~~!~~~IRA~~
^
S ~~~wages by any loss from self-employment.................~~7.~
T WI7
t FZ1 Z07   021 1 Plus Form 1040, line 7, the amount due to your income.
t FZ1 Z11   026 1 Plus Form 1040, line 11, your alimony received.
t FZ1 Z12   027 1 Plus Form 1040, line 12, the amount due to your business income.
t FZ1 Z18   033 1 Plus Form 1040, line 18, the amount due to your farm income.
t FZ1 Z25   043 1 Minus Form 1040, line 25, the amount due to your self-employment income.
t FZ1 Z27   045 1 Minus Form 1040, line 27, the amount due to your retirement deductions.
S !
T wI7
t FZ1 Z07   021 1 Plus Form 1040, line 7, the amount due to spouse income.
t FZ1 Z11   026 1 Plus Form 1040, line 11, spouse alimony received.
t FZ1 Z12   027 1 Plus Form 1040, line 12, the amount due to spouse business income.
t FZ1 Z18   033 1 Plus Form 1040, line 18, the amount due to spouse farm income.
t FZ1 Z25   043 1 Minus Form 1040, line 25, the amount due to spouse self-employment income.
t FZ1 Z27   045 1 Minus Form 1040, line 27, the amount due to spouse retirement deductions.
^
S ~8 Enter IRA contributions you made, or will make~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~by April 15,~
D ZNY
S , for~
D ZTY
S . But do not enter~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~more than $2,000 in either column......................~~8.~
T WI8
c WIRA - Your IRA contributions made during this tax year.
c HIRA - Your IRA contributions made after this tax year but before April 15.
S !
T wI8
c WIRS - Spouse IRA contributions made during this tax year.
c HIRS - Spouse IRA contributions made after this tax year but before April 15.
^
S ~9 Enter the smallest of line 6` 7` or 8. Enter on Form~~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~1040` line 23a the amount on column (a), and line 23b~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~the amount on column (b). If line 8 is more than line~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~9` go to line 10.......................................~~9.~
T WI9
t FZ1 Z2A   040 1 Transferred to Form 1040, line 23a.
S !
T wI9
t FZ1 Z2B   041 1 Transferred to Form 1040, line 23b.
^
S NONDEDUCTIBLE IRA CONTRIBUTIONS~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~
^
S 10 Subtract line 9 from the smaller of lines 7 or 8.~~~~~~~~~~~~~~~~~~~!~~~~~~~~
^
S ~~~Enter on line 1 of your Form 8606......................~10.~
T WI0
t FH1 WI0   002 1 Transferred to Form 8606 (your copy), line 1.
S !
T wI0
t FH2 h01   002 1 Transferred to Form 8606 (spouse copy), line 1.
^
S --------------------------------------------------------------------------------
^
S If filing a joint return and contributions were made to your nonworking spouse's
^
S IRA, go to line 11.~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S --------------------------------------------------------------------------------
^
S DEDUCTIBLE IRA CONTRIBUTIONS FOR NONWORKING SPOUSE~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^ 
S 11 Enter the smaller of line 7` column (a), or $2`250..............~11.~
T Wi1
^
S 12 Add line 9` column (a) and line 10` column (a)..................~12.~
T Wi2
^
S 13 Subtract line 12 from 11. If the result is zero or less, stop~~~~~~~~~~~~~~~~
^
S ~~~here. You cannot make deductible or nondeductible IRA~~~~~~~~~~~~~~~~~~~~~~~~
^
S ~~~contributions for your nonworking spouse........................~13.~
T Wi3
^
S 14 Enter the smallest of (a) IRA contributions made, or that will~~~~~~~~~~~~~~~
^
S ~~~be made by April 15,~
D ZNY
S , for~
D ZTY
S ~for your nonworking~~~~~~~~~~~~~~~~~~~~~~
^
S ~~~spouse; (b) $2,000; or (c) the amount on line 13................~14.~
T Wi4
^
S 15 Multiply line 5 by 22.5% and round up to the next multiple of~~~~~~~~~~~~~~~~
^
S ~~~$10. If the result is less than $200` enter $200................~15.~
T Wi5
^
S 16 Enter the amount from line 9` column (a)........................~16.~
T Wi6
^
S 17 Subtract line 16 from 15........................................~17.~
T Wi7
^
S 18 Enter the smaller of line 14 or 17..............................~18.~
T Wi8
^
S 19 Enter the smallest of lines 6` 7 or 18. Enter on Form 1040`~~~~~~~~~~~~~~~~~~
^
S ~~~line 23b. If line 14 is more than line 19` go to line 20........~19.~
T Wi9
t FZ1 Z2B   041 1 Transferred to Form 1040, line 23b.
^
S NONDEDUCTIBLE IRA CONTRIBUTIONS FOR NONWORKING SPOUSE~~~~~~~~~~~~~~~~~~~~~~~~~~~
^ 
S 20 Subtract line 19 from 14. Enter on line 1 of your spouse's~~~~~~~~~~~~~~~~~~~
^
S ~~~Form 8606.......................................................~20.~
T Wi0
t FH2 h01   002 1 Transferred to Form 8606 (spouse copy), line 1.
^
|
