skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 17
taxmap/pub17/p17-183.htm#en_us_publink1000265415

Tax Tables

rule

2012
Tax Table
caution See the instructions for line 44 in the Instructions for Form 1040 to see if you must use the Tax Table below to figure your tax. Table Table Example
Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they find the $25,300–25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,929. This is the tax amount they should enter on Form 1040, line 44.
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
SingleMarried filing jointly
 *
Married filing sepa- ratelyHead of a house- hold
  Your tax is—
050000
5151111
15252222
25504444
50756666
751009999
10012511111111
12515014141414
15017516161616
17520019191919
20022521212121
22525024242424
25027526262626
27530029292929
30032531313131
32535034343434
35037536363636
37540039393939
40042541414141
42545044444444
45047546464646
47550049494949
50052551515151
52555054545454
55057556565656
57560059595959
60062561616161
62565064646464
65067566666666
67570069696969
70072571717171
72575074747474
75077576767676
77580079797979
80082581818181
82585084848484
85087586868686
87590089898989
90092591919191
92595094949494
95097596969696
9751,00099999999
1,000
1,0001,025101101101101
1,0251,050104104104104
1,0501,075106106106106
1,0751,100109109109109
1,1001,125111111111111
1,1251,150114114114114
1,1501,175116116116116
1,1751,200119119119119
1,2001,225121121121121
1,2251,250124124124124
1,2501,275126126126126
1,2751,300129129129129
1,3001,325131131131131
1,3251,350134134134134
1,3501,375136136136136
1,3751,400139139139139
1,4001,425141141141141
1,4251,450144144144144
1,4501,475146146146146
1,4751,500149149149149
1,5001,525151151151151
1,5251,550154154154154
1,5501,575156156156156
1,5751,600159159159159
1,6001,625161161161161
1,6251,650164164164164
1,6501,675166166166166
1,6751,700169169169169
1,7001,725171171171171
1,7251,750174174174174
1,7501,775176176176176
1,7751,800179179179179
1,8001,825181181181181
1,8251,850184184184184
1,8501,875186186186186
1,8751,900189189189189
1,9001,925191191191191
1,9251,950194194194194
1,9501,975196196196196
1,9752,000199199199199
2,000
2,0002,025201201201201
2,0252,050204204204204
2,0502,075206206206206
2,0752,100209209209209
2,1002,125211211211211
2,1252,150214214214214
2,1502,175216216216216
2,1752,200219219219219
2,2002,225221221221221
2,2252,250224224224224
2,2502,275226226226226
2,2752,300229229229229
2,3002,325231231231231
2,3252,350234234234234
2,3502,375236236236236
2,3752,400239239239239
2,4002,425241241241241
2,4252,450244244244244
2,4502,475246246246246
2,4752,500249249249249
2,5002,525251251251251
2,5252,550254254254254
2,5502,575256256256256
2,5752,600259259259259
2,6002,625261261261261
2,6252,650264264264264
2,6502,675266266266266
2,6752,700269269269269
2,7002,725271271271271
2,7252,750274274274274
2,7502,775276276276276
2,7752,800279279279279
2,8002,825281281281281
2,8252,850284284284284
2,8502,875286286286286
2,8752,900289289289289
2,9002,925291291291291
2,9252,950294294294294
2,9502,975296296296296
2,9753,000299299299299
3,000
3,0003,050303303303303
3,0503,100308308308308
3,1003,150313313313313
3,1503,200318318318318
3,2003,250323323323323
3,2503,300328328328328
3,3003,350333333333333
3,3503,400338338338338
3,4003,450343343343343
3,4503,500348348348348
3,5003,550353353353353
3,5503,600358358358358
3,6003,650363363363363
3,6503,700368368368368
3,7003,750373373373373
3,7503,800378378378378
3,8003,850383383383383
3,8503,900388388388388
3,9003,950393393393393
3,9504,000398398398398
4,000
4,0004,050403403403403
4,0504,100408408408408
4,1004,150413413413413
4,1504,200418418418418
4,2004,250423423423423
4,2504,300428428428428
4,3004,350433433433433
4,3504,400438438438438
4,4004,450443443443443
4,4504,500448448448448
4,5004,550453453453453
4,5504,600458458458458
4,6004,650463463463463
4,6504,700468468468468
4,7004,750473473473473
4,7504,800478478478478
4,8004,850483483483483
4,8504,900488488488488
4,9004,950493493493493
4,9505,000498498498498
5,000
5,0005,050503503503503
5,0505,100508508508508
5,1005,150513513513513
5,1505,200518518518518
5,2005,250523523523523
5,2505,300528528528528
5,3005,350533533533533
5,3505,400538538538538
5,4005,450543543543543
5,4505,500548548548548
5,5005,550553553553553
5,5505,600558558558558
5,6005,650563563563563
5,6505,700568568568568
5,7005,750573573573573
5,7505,800578578578578
5,8005,850583583583583
5,8505,900588588588588
5,9005,950593593593593
5,9506,000598598598598
6,000
6,0006,050603603603603
6,0506,100608608608608
6,1006,150613613613613
6,1506,200618618618618
6,2006,250623623623623
6,2506,300628628628628
6,3006,350633633633633
6,3506,400638638638638
6,4006,450643643643643
6,4506,500648648648648
6,5006,550653653653653
6,5506,600658658658658
6,6006,650663663663663
6,6506,700668668668668
6,7006,750673673673673
6,7506,800678678678678
6,8006,850683683683683
6,8506,900688688688688
6,9006,950693693693693
6,9507,000698698698698
7,000
7,0007,050703703703703
7,0507,100708708708708
7,1007,150713713713713
7,1507,200718718718718
7,2007,250723723723723
7,2507,300728728728728
7,3007,350733733733733
7,3507,400738738738738
7,4007,450743743743743
7,4507,500748748748748
7,5007,550753753753753
7,5507,600758758758758
7,6007,650763763763763
7,6507,700768768768768
7,7007,750773773773773
7,7507,800778778778778
7,8007,850783783783783
7,8507,900788788788788
7,9007,950793793793793
7,9508,000798798798798
8,000
8,0008,050803803803803
8,0508,100808808808808
8,1008,150813813813813
8,1508,200818818818818
8,2008,250823823823823
8,2508,300828828828828
8,3008,350833833833833
8,3508,400838838838838
8,4008,450843843843843
8,4508,500848848848848
8,5008,550853853853853
8,5508,600858858858858
8,6008,650863863863863
8,6508,700868868868868
8,7008,750874873874873
8,7508,800881878881878
8,8008,850889883889883
8,8508,900896888896888
8,9008,950904893904893
8,9509,000911898911898
9,000
9,0009,050919903919903
9,0509,100926908926908
9,1009,150934913934913
9,1509,200941918941918
9,2009,250949923949923
9,2509,300956928956928
9,3009,350964933964933
9,3509,400971938971938
9,4009,450979943979943
9,4509,500986948986948
9,5009,550994953994953
9,5509,6001,0019581,001958
9,6009,6501,0099631,009963
9,6509,7001,0169681,016968
9,7009,7501,0249731,024973
9,7509,8001,0319781,031978
9,8009,8501,0399831,039983
9,8509,9001,0469881,046988
9,9009,9501,0549931,054993
9,95010,0001,0619981,061998
10,000
10,00010,0501,0691,0031,0691,003
10,05010,1001,0761,0081,0761,008
10,10010,1501,0841,0131,0841,013
10,15010,2001,0911,0181,0911,018
10,20010,2501,0991,0231,0991,023
10,25010,3001,1061,0281,1061,028
10,30010,3501,1141,0331,1141,033
10,35010,4001,1211,0381,1211,038
10,40010,4501,1291,0431,1291,043
10,45010,5001,1361,0481,1361,048
10,50010,5501,1441,0531,1441,053
10,55010,6001,1511,0581,1511,058
10,60010,6501,1591,0631,1591,063
10,65010,7001,1661,0681,1661,068
10,70010,7501,1741,0731,1741,073
10,75010,8001,1811,0781,1811,078
10,80010,8501,1891,0831,1891,083
10,85010,9001,1961,0881,1961,088
10,90010,9501,2041,0931,2041,093
10,95011,0001,2111,0981,2111,098
11,000
11,00011,0501,2191,1031,2191,103
11,05011,1001,2261,1081,2261,108
11,10011,1501,2341,1131,2341,113
11,15011,2001,2411,1181,2411,118
11,20011,2501,2491,1231,2491,123
11,25011,3001,2561,1281,2561,128
11,30011,3501,2641,1331,2641,133
11,35011,4001,2711,1381,2711,138
11,40011,4501,2791,1431,2791,143
11,45011,5001,2861,1481,2861,148
11,50011,5501,2941,1531,2941,153
11,55011,6001,3011,1581,3011,158
11,60011,6501,3091,1631,3091,163
11,65011,7001,3161,1681,3161,168
11,70011,7501,3241,1731,3241,173
11,75011,8001,3311,1781,3311,178
11,80011,8501,3391,1831,3391,183
11,85011,9001,3461,1881,3461,188
11,90011,9501,3541,1931,3541,193
11,95012,0001,3611,1981,3611,198
12,000
12,00012,0501,3691,2031,3691,203
12,05012,1001,3761,2081,3761,208
12,10012,1501,3841,2131,3841,213
12,15012,2001,3911,2181,3911,218
12,20012,2501,3991,2231,3991,223
12,25012,3001,4061,2281,4061,228
12,30012,3501,4141,2331,4141,233
12,35012,4001,4211,2381,4211,238
12,40012,4501,4291,2431,4291,244
12,45012,5001,4361,2481,4361,251
12,50012,5501,4441,2531,4441,259
12,55012,6001,4511,2581,4511,266
12,60012,6501,4591,2631,4591,274
12,65012,7001,4661,2681,4661,281
12,70012,7501,4741,2731,4741,289
12,75012,8001,4811,2781,4811,296
12,80012,8501,4891,2831,4891,304
12,85012,9001,4961,2881,4961,311
12,90012,9501,5041,2931,5041,319
12,95013,0001,5111,2981,5111,326
13,000
13,00013,0501,5191,3031,5191,334
13,05013,1001,5261,3081,5261,341
13,10013,1501,5341,3131,5341,349
13,15013,2001,5411,3181,5411,356
13,20013,2501,5491,3231,5491,364
13,25013,3001,5561,3281,5561,371
13,30013,3501,5641,3331,5641,379
13,35013,4001,5711,3381,5711,386
13,40013,4501,5791,3431,5791,394
13,45013,5001,5861,3481,5861,401
13,50013,5501,5941,3531,5941,409
13,55013,6001,6011,3581,6011,416
13,60013,6501,6091,3631,6091,424
13,65013,7001,6161,3681,6161,431
13,70013,7501,6241,3731,6241,439
13,75013,8001,6311,3781,6311,446
13,80013,8501,6391,3831,6391,454
13,85013,9001,6461,3881,6461,461
13,90013,9501,6541,3931,6541,469
13,95014,0001,6611,3981,6611,476
14,000
14,00014,0501,6691,4031,6691,484
14,05014,1001,6761,4081,6761,491
14,10014,1501,6841,4131,6841,499
14,15014,2001,6911,4181,6911,506
14,20014,2501,6991,4231,6991,514
14,25014,3001,7061,4281,7061,521
14,30014,3501,7141,4331,7141,529
14,35014,4001,7211,4381,7211,536
14,40014,4501,7291,4431,7291,544
14,45014,5001,7361,4481,7361,551
14,50014,5501,7441,4531,7441,559
14,55014,6001,7511,4581,7511,566
14,60014,6501,7591,4631,7591,574
14,65014,7001,7661,4681,7661,581
14,70014,7501,7741,4731,7741,589
14,75014,8001,7811,4781,7811,596
14,80014,8501,7891,4831,7891,604
14,85014,9001,7961,4881,7961,611
14,90014,9501,8041,4931,8041,619
14,95015,0001,8111,4981,8111,626
15,000
15,00015,0501,8191,5031,8191,634
15,05015,1001,8261,5081,8261,641
15,10015,1501,8341,5131,8341,649
15,15015,2001,8411,5181,8411,656
15,20015,2501,8491,5231,8491,664
15,25015,3001,8561,5281,8561,671
15,30015,3501,8641,5331,8641,679
15,35015,4001,8711,5381,8711,686
15,40015,4501,8791,5431,8791,694
15,45015,5001,8861,5481,8861,701
15,50015,5501,8941,5531,8941,709
15,55015,6001,9011,5581,9011,716
15,60015,6501,9091,5631,9091,724
15,65015,7001,9161,5681,9161,731
15,70015,7501,9241,5731,9241,739
15,75015,8001,9311,5781,9311,746
15,80015,8501,9391,5831,9391,754
15,85015,9001,9461,5881,9461,761
15,90015,9501,9541,5931,9541,769
15,95016,0001,9611,5981,9611,776
16,000
16,00016,0501,9691,6031,9691,784
16,05016,1001,9761,6081,9761,791
16,10016,1501,9841,6131,9841,799
16,15016,2001,9911,6181,9911,806
16,20016,2501,9991,6231,9991,814
16,25016,3002,0061,6282,0061,821
16,30016,3502,0141,6332,0141,829
16,35016,4002,0211,6382,0211,836
16,40016,4502,0291,6432,0291,844
16,45016,5002,0361,6482,0361,851
16,50016,5502,0441,6532,0441,859
16,55016,6002,0511,6582,0511,866
16,60016,6502,0591,6632,0591,874
16,65016,7002,0661,6682,0661,881
16,70016,7502,0741,6732,0741,889
16,75016,8002,0811,6782,0811,896
16,80016,8502,0891,6832,0891,904
16,85016,9002,0961,6882,0961,911
16,90016,9502,1041,6932,1041,919
16,95017,0002,1111,6982,1111,926
17,000
17,00017,0502,1191,7032,1191,934
17,05017,1002,1261,7082,1261,941
17,10017,1502,1341,7132,1341,949
17,15017,2002,1411,7182,1411,956
17,20017,2502,1491,7232,1491,964
17,25017,3002,1561,7282,1561,971
17,30017,3502,1641,7332,1641,979
17,35017,4002,1711,7382,1711,986
17,40017,4502,1791,7442,1791,994
17,45017,5002,1861,7512,1862,001
17,50017,5502,1941,7592,1942,009
17,55017,6002,2011,7662,2012,016
17,60017,6502,2091,7742,2092,024
17,65017,7002,2161,7812,2162,031
17,70017,7502,2241,7892,2242,039
17,75017,8002,2311,7962,2312,046
17,80017,8502,2391,8042,2392,054
17,85017,9002,2461,8112,2462,061
17,90017,9502,2541,8192,2542,069
17,95018,0002,2611,8262,2612,076
18,000
18,00018,0502,2691,8342,2692,084
18,05018,1002,2761,8412,2762,091
18,10018,1502,2841,8492,2842,099
18,15018,2002,2911,8562,2912,106
18,20018,2502,2991,8642,2992,114
18,25018,3002,3061,8712,3062,121
18,30018,3502,3141,8792,3142,129
18,35018,4002,3211,8862,3212,136
18,40018,4502,3291,8942,3292,144
18,45018,5002,3361,9012,3362,151
18,50018,5502,3441,9092,3442,159
18,55018,6002,3511,9162,3512,166
18,60018,6502,3591,9242,3592,174
18,65018,7002,3661,9312,3662,181
18,70018,7502,3741,9392,3742,189
18,75018,8002,3811,9462,3812,196
18,80018,8502,3891,9542,3892,204
18,85018,9002,3961,9612,3962,211
18,90018,9502,4041,9692,4042,219
18,95019,0002,4111,9762,4112,226
19,000
19,00019,0502,4191,9842,4192,234
19,05019,1002,4261,9912,4262,241
19,10019,1502,4341,9992,4342,249
19,15019,2002,4412,0062,4412,256
19,20019,2502,4492,0142,4492,264
19,25019,3002,4562,0212,4562,271
19,30019,3502,4642,0292,4642,279
19,35019,4002,4712,0362,4712,286
19,40019,4502,4792,0442,4792,294
19,45019,5002,4862,0512,4862,301
19,50019,5502,4942,0592,4942,309
19,55019,6002,5012,0662,5012,316
19,60019,6502,5092,0742,5092,324
19,65019,7002,5162,0812,5162,331
19,70019,7502,5242,0892,5242,339
19,75019,8002,5312,0962,5312,346
19,80019,8502,5392,1042,5392,354
19,85019,9002,5462,1112,5462,361
19,90019,9502,5542,1192,5542,369
19,95020,0002,5612,1262,5612,376
20,000
20,00020,0502,5692,1342,5692,384
20,05020,1002,5762,1412,5762,391
20,10020,1502,5842,1492,5842,399
20,15020,2002,5912,1562,5912,406
20,20020,2502,5992,1642,5992,414
20,25020,3002,6062,1712,6062,421
20,30020,3502,6142,1792,6142,429
20,35020,4002,6212,1862,6212,436
20,40020,4502,6292,1942,6292,444
20,45020,5002,6362,2012,6362,451
20,50020,5502,6442,2092,6442,459
20,55020,6002,6512,2162,6512,466
20,60020,6502,6592,2242,6592,474
20,65020,7002,6662,2312,6662,481
20,70020,7502,6742,2392,6742,489
20,75020,8002,6812,2462,6812,496
20,80020,8502,6892,2542,6892,504
20,85020,9002,6962,2612,6962,511
20,90020,9502,7042,2692,7042,519
20,95021,0002,7112,2762,7112,526
21,000
21,00021,0502,7192,2842,7192,534
21,05021,1002,7262,2912,7262,541
21,10021,1502,7342,2992,7342,549
21,15021,2002,7412,3062,7412,556
21,20021,2502,7492,3142,7492,564
21,25021,3002,7562,3212,7562,571
21,30021,3502,7642,3292,7642,579
21,35021,4002,7712,3362,7712,586
21,40021,4502,7792,3442,7792,594
21,45021,5002,7862,3512,7862,601
21,50021,5502,7942,3592,7942,609
21,55021,6002,8012,3662,8012,616
21,60021,6502,8092,3742,8092,624
21,65021,7002,8162,3812,8162,631
21,70021,7502,8242,3892,8242,639
21,75021,8002,8312,3962,8312,646
21,80021,8502,8392,4042,8392,654
21,85021,9002,8462,4112,8462,661
21,90021,9502,8542,4192,8542,669
21,95022,0002,8612,4262,8612,676
22,000
22,00022,0502,8692,4342,8692,684
22,05022,1002,8762,4412,8762,691
22,10022,1502,8842,4492,8842,699
22,15022,2002,8912,4562,8912,706
22,20022,2502,8992,4642,8992,714
22,25022,3002,9062,4712,9062,721
22,30022,3502,9142,4792,9142,729
22,35022,4002,9212,4862,9212,736
22,40022,4502,9292,4942,9292,744
22,45022,5002,9362,5012,9362,751
22,50022,5502,9442,5092,9442,759
22,55022,6002,9512,5162,9512,766
22,60022,6502,9592,5242,9592,774
22,65022,7002,9662,5312,9662,781
22,70022,7502,9742,5392,9742,789
22,75022,8002,9812,5462,9812,796
22,80022,8502,9892,5542,9892,804
22,85022,9002,9962,5612,9962,811
22,90022,9503,0042,5693,0042,819
22,95023,0003,0112,5763,0112,826
23,000
23,00023,0503,0192,5843,0192,834
23,05023,1003,0262,5913,0262,841
23,10023,1503,0342,5993,0342,849
23,15023,2003,0412,6063,0412,856
23,20023,2503,0492,6143,0492,864
23,25023,3003,0562,6213,0562,871
23,30023,3503,0642,6293,0642,879
23,35023,4003,0712,6363,0712,886
23,40023,4503,0792,6443,0792,894
23,45023,5003,0862,6513,0862,901
23,50023,5503,0942,6593,0942,909
23,55023,6003,1012,6663,1012,916
23,60023,6503,1092,6743,1092,924
23,65023,7003,1162,6813,1162,931
23,70023,7503,1242,6893,1242,939
23,75023,8003,1312,6963,1312,946
23,80023,8503,1392,7043,1392,954
23,85023,9003,1462,7113,1462,961
23,90023,9503,1542,7193,1542,969
23,95024,0003,1612,7263,1612,976
24,000
24,00024,0503,1692,7343,1692,984
24,05024,1003,1762,7413,1762,991
24,10024,1503,1842,7493,1842,999
24,15024,2003,1912,7563,1913,006
24,20024,2503,1992,7643,1993,014
24,25024,3003,2062,7713,2063,021
24,30024,3503,2142,7793,2143,029
24,35024,4003,2212,7863,2213,036
24,40024,4503,2292,7943,2293,044
24,45024,5003,2362,8013,2363,051
24,50024,5503,2442,8093,2443,059
24,55024,6003,2512,8163,2513,066
24,60024,6503,2592,8243,2593,074
24,65024,7003,2662,8313,2663,081
24,70024,7503,2742,8393,2743,089
24,75024,8003,2812,8463,2813,096
24,80024,8503,2892,8543,2893,104
24,85024,9003,2962,8613,2963,111
24,90024,9503,3042,8693,3043,119
24,95025,0003,3112,8763,3113,126
25,000
25,00025,0503,3192,8843,3193,134
25,05025,1003,3262,8913,3263,141
25,10025,1503,3342,8993,3343,149
25,15025,2003,3412,9063,3413,156
25,20025,2503,3492,9143,3493,164
25,25025,3003,3562,9213,3563,171
25,30025,3503,3642,9293,3643,179
25,35025,4003,3712,9363,3713,186
25,40025,4503,3792,9443,3793,194
25,45025,5003,3862,9513,3863,201
25,50025,5503,3942,9593,3943,209
25,55025,6003,4012,9663,4013,216
25,60025,6503,4092,9743,4093,224
25,65025,7003,4162,9813,4163,231
25,70025,7503,4242,9893,4243,239
25,75025,8003,4312,9963,4313,246
25,80025,8503,4393,0043,4393,254
25,85025,9003,4463,0113,4463,261
25,90025,9503,4543,0193,4543,269
25,95026,0003,4613,0263,4613,276
26,000
26,00026,0503,4693,0343,4693,284
26,05026,1003,4763,0413,4763,291
26,10026,1503,4843,0493,4843,299
26,15026,2003,4913,0563,4913,306
26,20026,2503,4993,0643,4993,314
26,25026,3003,5063,0713,5063,321
26,30026,3503,5143,0793,5143,329
26,35026,4003,5213,0863,5213,336
26,40026,4503,5293,0943,5293,344
26,45026,5003,5363,1013,5363,351
26,50026,5503,5443,1093,5443,359
26,55026,6003,5513,1163,5513,366
26,60026,6503,5593,1243,5593,374
26,65026,7003,5663,1313,5663,381
26,70026,7503,5743,1393,5743,389
26,75026,8003,5813,1463,5813,396
26,80026,8503,5893,1543,5893,404
26,85026,9003,5963,1613,5963,411
26,90026,9503,6043,1693,6043,419
26,95027,0003,6113,1763,6113,426
27,000
27,00027,0503,6193,1843,6193,434
27,05027,1003,6263,1913,6263,441
27,10027,1503,6343,1993,6343,449
27,15027,2003,6413,2063,6413,456
27,20027,2503,6493,2143,6493,464
27,25027,3003,6563,2213,6563,471
27,30027,3503,6643,2293,6643,479
27,35027,4003,6713,2363,6713,486
27,40027,4503,6793,2443,6793,494
27,45027,5003,6863,2513,6863,501
27,50027,5503,6943,2593,6943,509
27,55027,6003,7013,2663,7013,516
27,60027,6503,7093,2743,7093,524
27,65027,7003,7163,2813,7163,531
27,70027,7503,7243,2893,7243,539
27,75027,8003,7313,2963,7313,546
27,80027,8503,7393,3043,7393,554
27,85027,9003,7463,3113,7463,561
27,90027,9503,7543,3193,7543,569
27,95028,0003,7613,3263,7613,576
28,000
28,00028,0503,7693,3343,7693,584
28,05028,1003,7763,3413,7763,591
28,10028,1503,7843,3493,7843,599
28,15028,2003,7913,3563,7913,606
28,20028,2503,7993,3643,7993,614
28,25028,3003,8063,3713,8063,621
28,30028,3503,8143,3793,8143,629
28,35028,4003,8213,3863,8213,636
28,40028,4503,8293,3943,8293,644
28,45028,5003,8363,4013,8363,651
28,50028,5503,8443,4093,8443,659
28,55028,6003,8513,4163,8513,666
28,60028,6503,8593,4243,8593,674
28,65028,7003,8663,4313,8663,681
28,70028,7503,8743,4393,8743,689
28,75028,8003,8813,4463,8813,696
28,80028,8503,8893,4543,8893,704
28,85028,9003,8963,4613,8963,711
28,90028,9503,9043,4693,9043,719
28,95029,0003,9113,4763,9113,726
29,000
29,00029,0503,9193,4843,9193,734
29,05029,1003,9263,4913,9263,741
29,10029,1503,9343,4993,9343,749
29,15029,2003,9413,5063,9413,756
29,20029,2503,9493,5143,9493,764
29,25029,3003,9563,5213,9563,771
29,30029,3503,9643,5293,9643,779
29,35029,4003,9713,5363,9713,786
29,40029,4503,9793,5443,9793,794
29,45029,5003,9863,5513,9863,801
29,50029,5503,9943,5593,9943,809
29,55029,6004,0013,5664,0013,816
29,60029,6504,0093,5744,0093,824
29,65029,7004,0163,5814,0163,831
29,70029,7504,0243,5894,0243,839
29,75029,8004,0313,5964,0313,846
29,80029,8504,0393,6044,0393,854
29,85029,9004,0463,6114,0463,861
29,90029,9504,0543,6194,0543,869
29,95030,0004,0613,6264,0613,876
30,000
30,00030,0504,0693,6344,0693,884
30,05030,1004,0763,6414,0763,891
30,10030,1504,0843,6494,0843,899
30,15030,2004,0913,6564,0913,906
30,20030,2504,0993,6644,0993,914
30,25030,3004,1063,6714,1063,921
30,30030,3504,1143,6794,1143,929
30,35030,4004,1213,6864,1213,936
30,40030,4504,1293,6944,1293,944
30,45030,5004,1363,7014,1363,951
30,50030,5504,1443,7094,1443,959
30,55030,6004,1513,7164,1513,966
30,60030,6504,1593,7244,1593,974
30,65030,7004,1663,7314,1663,981
30,70030,7504,1743,7394,1743,989
30,75030,8004,1813,7464,1813,996
30,80030,8504,1893,7544,1894,004
30,85030,9004,1963,7614,1964,011
30,90030,9504,2043,7694,2044,019
30,95031,0004,2113,7764,2114,026
31,000
31,00031,0504,2193,7844,2194,034
31,05031,1004,2263,7914,2264,041
31,10031,1504,2343,7994,2344,049
31,15031,2004,2413,8064,2414,056
31,20031,2504,2493,8144,2494,064
31,25031,3004,2563,8214,2564,071
31,30031,3504,2643,8294,2644,079
31,35031,4004,2713,8364,2714,086
31,40031,4504,2793,8444,2794,094
31,45031,5004,2863,8514,2864,101
31,50031,5504,2943,8594,2944,109
31,55031,6004,3013,8664,3014,116
31,60031,6504,3093,8744,3094,124
31,65031,7004,3163,8814,3164,131
31,70031,7504,3243,8894,3244,139
31,75031,8004,3313,8964,3314,146
31,80031,8504,3393,9044,3394,154
31,85031,9004,3463,9114,3464,161
31,90031,9504,3543,9194,3544,169
31,95032,0004,3613,9264,3614,176
32,000
32,00032,0504,3693,9344,3694,184
32,05032,1004,3763,9414,3764,191
32,10032,1504,3843,9494,3844,199
32,15032,2004,3913,9564,3914,206
32,20032,2504,3993,9644,3994,214
32,25032,3004,4063,9714,4064,221
32,30032,3504,4143,9794,4144,229
32,35032,4004,4213,9864,4214,236
32,40032,4504,4293,9944,4294,244
32,45032,5004,4364,0014,4364,251
32,50032,5504,4444,0094,4444,259
32,55032,6004,4514,0164,4514,266
32,60032,6504,4594,0244,4594,274
32,65032,7004,4664,0314,4664,281
32,70032,7504,4744,0394,4744,289
32,75032,8004,4814,0464,4814,296
32,80032,8504,4894,0544,4894,304
32,85032,9004,4964,0614,4964,311
32,90032,9504,5044,0694,5044,319
32,95033,0004,5114,0764,5114,326
33,000
33,00033,0504,5194,0844,5194,334
33,05033,1004,5264,0914,5264,341
33,10033,1504,5344,0994,5344,349
33,15033,2004,5414,1064,5414,356
33,20033,2504,5494,1144,5494,364
33,25033,3004,5564,1214,5564,371
33,30033,3504,5644,1294,5644,379
33,35033,4004,5714,1364,5714,386
33,40033,4504,5794,1444,5794,394
33,45033,5004,5864,1514,5864,401
33,50033,5504,5944,1594,5944,409
33,55033,6004,6014,1664,6014,416
33,60033,6504,6094,1744,6094,424
33,65033,7004,6164,1814,6164,431
33,70033,7504,6244,1894,6244,439
33,75033,8004,6314,1964,6314,446
33,80033,8504,6394,2044,6394,454
33,85033,9004,6464,2114,6464,461
33,90033,9504,6544,2194,6544,469
33,95034,0004,6614,2264,6614,476
34,000
34,00034,0504,6694,2344,6694,484
34,05034,1004,6764,2414,6764,491
34,10034,1504,6844,2494,6844,499
34,15034,2004,6914,2564,6914,506
34,20034,2504,6994,2644,6994,514
34,25034,3004,7064,2714,7064,521
34,30034,3504,7144,2794,7144,529
34,35034,4004,7214,2864,7214,536
34,40034,4504,7294,2944,7294,544
34,45034,5004,7364,3014,7364,551
34,50034,5504,7444,3094,7444,559
34,55034,6004,7514,3164,7514,566
34,60034,6504,7594,3244,7594,574
34,65034,7004,7664,3314,7664,581
34,70034,7504,7744,3394,7744,589
34,75034,8004,7814,3464,7814,596
34,80034,8504,7894,3544,7894,604
34,85034,9004,7964,3614,7964,611
34,90034,9504,8044,3694,8044,619
34,95035,0004,8114,3764,8114,626
35,000
35,00035,0504,8194,3844,8194,634
35,05035,1004,8264,3914,8264,641
35,10035,1504,8344,3994,8344,649
35,15035,2004,8414,4064,8414,656
35,20035,2504,8494,4144,8494,664
35,25035,3004,8564,4214,8564,671
35,30035,3504,8644,4294,8644,679
35,35035,4004,8744,4364,8744,686
35,40035,4504,8864,4444,8864,694
35,45035,5004,8994,4514,8994,701
35,50035,5504,9114,4594,9114,709
35,55035,6004,9244,4664,9244,716
35,60035,6504,9364,4744,9364,724
35,65035,7004,9494,4814,9494,731
35,70035,7504,9614,4894,9614,739
35,75035,8004,9744,4964,9744,746
35,80035,8504,9864,5044,9864,754
35,85035,9004,9994,5114,9994,761
35,90035,9505,0114,5195,0114,769
35,95036,0005,0244,5265,0244,776
36,000
36,00036,0505,0364,5345,0364,784
36,05036,1005,0494,5415,0494,791
36,10036,1505,0614,5495,0614,799
36,15036,2005,0744,5565,0744,806
36,20036,2505,0864,5645,0864,814
36,25036,3005,0994,5715,0994,821
36,30036,3505,1114,5795,1114,829
36,35036,4005,1244,5865,1244,836
36,40036,4505,1364,5945,1364,844
36,45036,5005,1494,6015,1494,851
36,50036,5505,1614,6095,1614,859
36,55036,6005,1744,6165,1744,866
36,60036,6505,1864,6245,1864,874
36,65036,7005,1994,6315,1994,881
36,70036,7505,2114,6395,2114,889
36,75036,8005,2244,6465,2244,896
36,80036,8505,2364,6545,2364,904
36,85036,9005,2494,6615,2494,911
36,90036,9505,2614,6695,2614,919
36,95037,0005,2744,6765,2744,926
37,000
37,00037,0505,2864,6845,2864,934
37,05037,1005,2994,6915,2994,941
37,10037,1505,3114,6995,3114,949
37,15037,2005,3244,7065,3244,956
37,20037,2505,3364,7145,3364,964
37,25037,3005,3494,7215,3494,971
37,30037,3505,3614,7295,3614,979
37,35037,4005,3744,7365,3744,986
37,40037,4505,3864,7445,3864,994
37,45037,5005,3994,7515,3995,001
37,50037,5505,4114,7595,4115,009
37,55037,6005,4244,7665,4245,016
37,60037,6505,4364,7745,4365,024
37,65037,7005,4494,7815,4495,031
37,70037,7505,4614,7895,4615,039
37,75037,8005,4744,7965,4745,046
37,80037,8505,4864,8045,4865,054
37,85037,9005,4994,8115,4995,061
37,90037,9505,5114,8195,5115,069
37,95038,0005,5244,8265,5245,076
38,000
38,00038,0505,5364,8345,5365,084
38,05038,1005,5494,8415,5495,091
38,10038,1505,5614,8495,5615,099
38,15038,2005,5744,8565,5745,106
38,20038,2505,5864,8645,5865,114
38,25038,3005,5994,8715,5995,121
38,30038,3505,6114,8795,6115,129
38,35038,4005,6244,8865,6245,136
38,40038,4505,6364,8945,6365,144
38,45038,5005,6494,9015,6495,151
38,50038,5505,6614,9095,6615,159
38,55038,6005,6744,9165,6745,166
38,60038,6505,6864,9245,6865,174
38,65038,7005,6994,9315,6995,181
38,70038,7505,7114,9395,7115,189
38,75038,8005,7244,9465,7245,196
38,80038,8505,7364,9545,7365,204
38,85038,9005,7494,9615,7495,211
38,90038,9505,7614,9695,7615,219
38,95039,0005,7744,9765,7745,226
39,000
39,00039,0505,7864,9845,7865,234
39,05039,1005,7994,9915,7995,241
39,10039,1505,8114,9995,8115,249
39,15039,2005,8245,0065,8245,256
39,20039,2505,8365,0145,8365,264
39,25039,3005,8495,0215,8495,271
39,30039,3505,8615,0295,8615,279
39,35039,4005,8745,0365,8745,286
39,40039,4505,8865,0445,8865,294
39,45039,5005,8995,0515,8995,301
39,50039,5505,9115,0595,9115,309
39,55039,6005,9245,0665,9245,316
39,60039,6505,9365,0745,9365,324
39,65039,7005,9495,0815,9495,331
39,70039,7505,9615,0895,9615,339
39,75039,8005,9745,0965,9745,346
39,80039,8505,9865,1045,9865,354
39,85039,9005,9995,1115,9995,361
39,90039,9506,0115,1196,0115,369
39,95040,0006,0245,1266,0245,376
40,000
40,00040,0506,0365,1346,0365,384
40,05040,1006,0495,1416,0495,391
40,10040,1506,0615,1496,0615,399
40,15040,2006,0745,1566,0745,406
40,20040,2506,0865,1646,0865,414
40,25040,3006,0995,1716,0995,421
40,30040,3506,1115,1796,1115,429
40,35040,4006,1245,1866,1245,436
40,40040,4506,1365,1946,1365,444
40,45040,5006,1495,2016,1495,451
40,50040,5506,1615,2096,1615,459
40,55040,6006,1745,2166,1745,466
40,60040,6506,1865,2246,1865,474
40,65040,7006,1995,2316,1995,481
40,70040,7506,2115,2396,2115,489
40,75040,8006,2245,2466,2245,496
40,80040,8506,2365,2546,2365,504
40,85040,9006,2495,2616,2495,511
40,90040,9506,2615,2696,2615,519
40,95041,0006,2745,2766,2745,526
41,000
41,00041,0506,2865,2846,2865,534
41,05041,1006,2995,2916,2995,541
41,10041,1506,3115,2996,3115,549
41,15041,2006,3245,3066,3245,556
41,20041,2506,3365,3146,3365,564
41,25041,3006,3495,3216,3495,571
41,30041,3506,3615,3296,3615,579
41,35041,4006,3745,3366,3745,586
41,40041,4506,3865,3446,3865,594
41,45041,5006,3995,3516,3995,601
41,50041,5506,4115,3596,4115,609
41,55041,6006,4245,3666,4245,616
41,60041,6506,4365,3746,4365,624
41,65041,7006,4495,3816,4495,631
41,70041,7506,4615,3896,4615,639
41,75041,8006,4745,3966,4745,646
41,80041,8506,4865,4046,4865,654
41,85041,9006,4995,4116,4995,661
41,90041,9506,5115,4196,5115,669
41,95042,0006,5245,4266,5245,676
42,000
42,00042,0506,5365,4346,5365,684
42,05042,1006,5495,4416,5495,691
42,10042,1506,5615,4496,5615,699
42,15042,2006,5745,4566,5745,706
42,20042,2506,5865,4646,5865,714
42,25042,3006,5995,4716,5995,721
42,30042,3506,6115,4796,6115,729
42,35042,4006,6245,4866,6245,736
42,40042,4506,6365,4946,6365,744
42,45042,5006,6495,5016,6495,751
42,50042,5506,6615,5096,6615,759
42,55042,6006,6745,5166,6745,766
42,60042,6506,6865,5246,6865,774
42,65042,7006,6995,5316,6995,781
42,70042,7506,7115,5396,7115,789
42,75042,8006,7245,5466,7245,796
42,80042,8506,7365,5546,7365,804
42,85042,9006,7495,5616,7495,811
42,90042,9506,7615,5696,7615,819
42,95043,0006,7745,5766,7745,826
43,000
43,00043,0506,7865,5846,7865,834
43,05043,1006,7995,5916,7995,841
43,10043,1506,8115,5996,8115,849
43,15043,2006,8245,6066,8245,856
43,20043,2506,8365,6146,8365,864
43,25043,3006,8495,6216,8495,871
43,30043,3506,8615,6296,8615,879
43,35043,4006,8745,6366,8745,886
43,40043,4506,8865,6446,8865,894
43,45043,5006,8995,6516,8995,901
43,50043,5506,9115,6596,9115,909
43,55043,6006,9245,6666,9245,916
43,60043,6506,9365,6746,9365,924
43,65043,7006,9495,6816,9495,931
43,70043,7506,9615,6896,9615,939
43,75043,8006,9745,6966,9745,946
43,80043,8506,9865,7046,9865,954
43,85043,9006,9995,7116,9995,961
43,90043,9507,0115,7197,0115,969
43,95044,0007,0245,7267,0245,976
44,000
44,00044,0507,0365,7347,0365,984
44,05044,1007,0495,7417,0495,991
44,10044,1507,0615,7497,0615,999
44,15044,2007,0745,7567,0746,006
44,20044,2507,0865,7647,0866,014
44,25044,3007,0995,7717,0996,021
44,30044,3507,1115,7797,1116,029
44,35044,4007,1245,7867,1246,036
44,40044,4507,1365,7947,1366,044
44,45044,5007,1495,8017,1496,051
44,50044,5507,1615,8097,1616,059
44,55044,6007,1745,8167,1746,066
44,60044,6507,1865,8247,1866,074
44,65044,7007,1995,8317,1996,081
44,70044,7507,2115,8397,2116,089
44,75044,8007,2245,8467,2246,096
44,80044,8507,2365,8547,2366,104
44,85044,9007,2495,8617,2496,111
44,90044,9507,2615,8697,2616,119
44,95045,0007,2745,8767,2746,126
45,000
45,00045,0507,2865,8847,2866,134
45,05045,1007,2995,8917,2996,141
45,10045,1507,3115,8997,3116,149
45,15045,2007,3245,9067,3246,156
45,20045,2507,3365,9147,3366,164
45,25045,3007,3495,9217,3496,171
45,30045,3507,3615,9297,3616,179
45,35045,4007,3745,9367,3746,186
45,40045,4507,3865,9447,3866,194
45,45045,5007,3995,9517,3996,201
45,50045,5507,4115,9597,4116,209
45,55045,6007,4245,9667,4246,216
45,60045,6507,4365,9747,4366,224
45,65045,7007,4495,9817,4496,231
45,70045,7507,4615,9897,4616,239
45,75045,8007,4745,9967,4746,246
45,80045,8507,4866,0047,4866,254
45,85045,9007,4996,0117,4996,261
45,90045,9507,5116,0197,5116,269
45,95046,0007,5246,0267,5246,276
46,000
46,00046,0507,5366,0347,5366,284
46,05046,1007,5496,0417,5496,291
46,10046,1507,5616,0497,5616,299
46,15046,2007,5746,0567,5746,306
46,20046,2507,5866,0647,5866,314
46,25046,3007,5996,0717,5996,321
46,30046,3507,6116,0797,6116,329
46,35046,4007,6246,0867,6246,336
46,40046,4507,6366,0947,6366,344
46,45046,5007,6496,1017,6496,351
46,50046,5507,6616,1097,6616,359
46,55046,6007,6746,1167,6746,366
46,60046,6507,6866,1247,6866,374
46,65046,7007,6996,1317,6996,381
46,70046,7507,7116,1397,7116,389
46,75046,8007,7246,1467,7246,396
46,80046,8507,7366,1547,7366,404
46,85046,9007,7496,1617,7496,411
46,90046,9507,7616,1697,7616,419
46,95047,0007,7746,1767,7746,426
47,000
47,00047,0507,7866,1847,7866,434
47,05047,1007,7996,1917,7996,441
47,10047,1507,8116,1997,8116,449
47,15047,2007,8246,2067,8246,456
47,20047,2507,8366,2147,8366,464
47,25047,3007,8496,2217,8496,471
47,30047,3507,8616,2297,8616,479
47,35047,4007,8746,2367,8746,489
47,40047,4507,8866,2447,8866,501
47,45047,5007,8996,2517,8996,514
47,50047,5507,9116,2597,9116,526
47,55047,6007,9246,2667,9246,539
47,60047,6507,9366,2747,9366,551
47,65047,7007,9496,2817,9496,564
47,70047,7507,9616,2897,9616,576
47,75047,8007,9746,2967,9746,589
47,80047,8507,9866,3047,9866,601
47,85047,9007,9996,3117,9996,614
47,90047,9508,0116,3198,0116,626
47,95048,0008,0246,3268,0246,639
48,000
48,00048,0508,0366,3348,0366,651
48,05048,1008,0496,3418,0496,664
48,10048,1508,0616,3498,0616,676
48,15048,2008,0746,3568,0746,689
48,20048,2508,0866,3648,0866,701
48,25048,3008,0996,3718,0996,714
48,30048,3508,1116,3798,1116,726
48,35048,4008,1246,3868,1246,739
48,40048,4508,1366,3948,1366,751
48,45048,5008,1496,4018,1496,764
48,50048,5508,1616,4098,1616,776
48,55048,6008,1746,4168,1746,789
48,60048,6508,1866,4248,1866,801
48,65048,7008,1996,4318,1996,814
48,70048,7508,2116,4398,2116,826
48,75048,8008,2246,4468,2246,839
48,80048,8508,2366,4548,2366,851
48,85048,9008,2496,4618,2496,864
48,90048,9508,2616,4698,2616,876
48,95049,0008,2746,4768,2746,889
49,000
49,00049,0508,2866,4848,2866,901
49,05049,1008,2996,4918,2996,914
49,10049,1508,3116,4998,3116,926
49,15049,2008,3246,5068,3246,939
49,20049,2508,3366,5148,3366,951
49,25049,3008,3496,5218,3496,964
49,30049,3508,3616,5298,3616,976
49,35049,4008,3746,5368,3746,989
49,40049,4508,3866,5448,3867,001
49,45049,5008,3996,5518,3997,014
49,50049,5508,4116,5598,4117,026
49,55049,6008,4246,5668,4247,039
49,60049,6508,4366,5748,4367,051
49,65049,7008,4496,5818,4497,064
49,70049,7508,4616,5898,4617,076
49,75049,8008,4746,5968,4747,089
49,80049,8508,4866,6048,4867,101
49,85049,9008,4996,6118,4997,114
49,90049,9508,5116,6198,5117,126
49,95050,0008,5246,6268,5247,139
50,000
50,00050,0508,5366,6348,5367,151
50,05050,1008,5496,6418,5497,164
50,10050,1508,5616,6498,5617,176
50,15050,2008,5746,6568,5747,189
50,20050,2508,5866,6648,5867,201
50,25050,3008,5996,6718,5997,214
50,30050,3508,6116,6798,6117,226
50,35050,4008,6246,6868,6247,239
50,40050,4508,6366,6948,6367,251
50,45050,5008,6496,7018,6497,264
50,50050,5508,6616,7098,6617,276
50,55050,6008,6746,7168,6747,289
50,60050,6508,6866,7248,6867,301
50,65050,7008,6996,7318,6997,314
50,70050,7508,7116,7398,7117,326
50,75050,8008,7246,7468,7247,339
50,80050,8508,7366,7548,7367,351
50,85050,9008,7496,7618,7497,364
50,90050,9508,7616,7698,7617,376
50,95051,0008,7746,7768,7747,389
51,000
51,00051,0508,7866,7848,7867,401
51,05051,1008,7996,7918,7997,414
51,10051,1508,8116,7998,8117,426
51,15051,2008,8246,8068,8247,439
51,20051,2508,8366,8148,8367,451
51,25051,3008,8496,8218,8497,464
51,30051,3508,8616,8298,8617,476
51,35051,4008,8746,8368,8747,489
51,40051,4508,8866,8448,8867,501
51,45051,5008,8996,8518,8997,514
51,50051,5508,9116,8598,9117,526
51,55051,6008,9246,8668,9247,539
51,60051,6508,9366,8748,9367,551
51,65051,7008,9496,8818,9497,564
51,70051,7508,9616,8898,9617,576
51,75051,8008,9746,8968,9747,589
51,80051,8508,9866,9048,9867,601
51,85051,9008,9996,9118,9997,614
51,90051,9509,0116,9199,0117,626
51,95052,0009,0246,9269,0247,639
52,000
52,00052,0509,0366,9349,0367,651
52,05052,1009,0496,9419,0497,664
52,10052,1509,0616,9499,0617,676
52,15052,2009,0746,9569,0747,689
52,20052,2509,0866,9649,0867,701
52,25052,3009,0996,9719,0997,714
52,30052,3509,1116,9799,1117,726
52,35052,4009,1246,9869,1247,739
52,40052,4509,1366,9949,1367,751
52,45052,5009,1497,0019,1497,764
52,50052,5509,1617,0099,1617,776
52,55052,6009,1747,0169,1747,789
52,60052,6509,1867,0249,1867,801
52,65052,7009,1997,0319,1997,814
52,70052,7509,2117,0399,2117,826
52,75052,8009,2247,0469,2247,839
52,80052,8509,2367,0549,2367,851
52,85052,9009,2497,0619,2497,864
52,90052,9509,2617,0699,2617,876
52,95053,0009,2747,0769,2747,889
53,000
53,00053,0509,2867,0849,2867,901
53,05053,1009,2997,0919,2997,914
53,10053,1509,3117,0999,3117,926
53,15053,2009,3247,1069,3247,939
53,20053,2509,3367,1149,3367,951
53,25053,3009,3497,1219,3497,964
53,30053,3509,3617,1299,3617,976
53,35053,4009,3747,1369,3747,989
53,40053,4509,3867,1449,3868,001
53,45053,5009,3997,1519,3998,014
53,50053,5509,4117,1599,4118,026
53,55053,6009,4247,1669,4248,039
53,60053,6509,4367,1749,4368,051
53,65053,7009,4497,1819,4498,064
53,70053,7509,4617,1899,4618,076
53,75053,8009,4747,1969,4748,089
53,80053,8509,4867,2049,4868,101
53,85053,9009,4997,2119,4998,114
53,90053,9509,5117,2199,5118,126
53,95054,0009,5247,2269,5248,139
54,000
54,00054,0509,5367,2349,5368,151
54,05054,1009,5497,2419,5498,164
54,10054,1509,5617,2499,5618,176
54,15054,2009,5747,2569,5748,189
54,20054,2509,5867,2649,5868,201
54,25054,3009,5997,2719,5998,214
54,30054,3509,6117,2799,6118,226
54,35054,4009,6247,2869,6248,239
54,40054,4509,6367,2949,6368,251
54,45054,5009,6497,3019,6498,264
54,50054,5509,6617,3099,6618,276
54,55054,6009,6747,3169,6748,289
54,60054,6509,6867,3249,6868,301
54,65054,7009,6997,3319,6998,314
54,70054,7509,7117,3399,7118,326
54,75054,8009,7247,3469,7248,339
54,80054,8509,7367,3549,7368,351
54,85054,9009,7497,3619,7498,364
54,90054,9509,7617,3699,7618,376
54,95055,0009,7747,3769,7748,389
55,000
55,00055,0509,7867,3849,7868,401
55,05055,1009,7997,3919,7998,414
55,10055,1509,8117,3999,8118,426
55,15055,2009,8247,4069,8248,439
55,20055,2509,8367,4149,8368,451
55,25055,3009,8497,4219,8498,464
55,30055,3509,8617,4299,8618,476
55,35055,4009,8747,4369,8748,489
55,40055,4509,8867,4449,8868,501
55,45055,5009,8997,4519,8998,514
55,50055,5509,9117,4599,9118,526
55,55055,6009,9247,4669,9248,539
55,60055,6509,9367,4749,9368,551
55,65055,7009,9497,4819,9498,564
55,70055,7509,9617,4899,9618,576
55,75055,8009,9747,4969,9748,589
55,80055,8509,9867,5049,9868,601
55,85055,9009,9997,5119,9998,614
55,90055,95010,0117,51910,0118,626
55,95056,00010,0247,52610,0248,639
56,000
56,00056,05010,0367,53410,0368,651
56,05056,10010,0497,54110,0498,664
56,10056,15010,0617,54910,0618,676
56,15056,20010,0747,55610,0748,689
56,20056,25010,0867,56410,0868,701
56,25056,30010,0997,57110,0998,714
56,30056,35010,1117,57910,1118,726
56,35056,40010,1247,58610,1248,739
56,40056,45010,1367,59410,1368,751
56,45056,50010,1497,60110,1498,764
56,50056,55010,1617,60910,1618,776
56,55056,60010,1747,61610,1748,789
56,60056,65010,1867,62410,1868,801
56,65056,70010,1997,63110,1998,814
56,70056,75010,2117,63910,2118,826
56,75056,80010,2247,64610,2248,839
56,80056,85010,2367,65410,2368,851
56,85056,90010,2497,66110,2498,864
56,90056,95010,2617,66910,2618,876
56,95057,00010,2747,67610,2748,889
57,000
57,00057,05010,2867,68410,2868,901
57,05057,10010,2997,69110,2998,914
57,10057,15010,3117,69910,3118,926
57,15057,20010,3247,70610,3248,939
57,20057,25010,3367,71410,3368,951
57,25057,30010,3497,72110,3498,964
57,30057,35010,3617,72910,3618,976
57,35057,40010,3747,73610,3748,989
57,40057,45010,3867,74410,3869,001
57,45057,50010,3997,75110,3999,014
57,50057,55010,4117,75910,4119,026
57,55057,60010,4247,76610,4249,039
57,60057,65010,4367,77410,4369,051
57,65057,70010,4497,78110,4499,064
57,70057,75010,4617,78910,4619,076
57,75057,80010,4747,79610,4749,089
57,80057,85010,4867,80410,4869,101
57,85057,90010,4997,81110,4999,114
57,90057,95010,5117,81910,5119,126
57,95058,00010,5247,82610,5249,139
58,000
58,00058,05010,5367,83410,5369,151
58,05058,10010,5497,84110,5499,164
58,10058,15010,5617,84910,5619,176
58,15058,20010,5747,85610,5749,189
58,20058,25010,5867,86410,5869,201
58,25058,30010,5997,87110,5999,214
58,30058,35010,6117,87910,6119,226
58,35058,40010,6247,88610,6249,239
58,40058,45010,6367,89410,6369,251
58,45058,50010,6497,90110,6499,264
58,50058,55010,6617,90910,6619,276
58,55058,60010,6747,91610,6749,289
58,60058,65010,6867,92410,6869,301
58,65058,70010,6997,93110,6999,314
58,70058,75010,7117,93910,7119,326
58,75058,80010,7247,94610,7249,339
58,80058,85010,7367,95410,7369,351
58,85058,90010,7497,96110,7499,364
58,90058,95010,7617,96910,7619,376
58,95059,00010,7747,97610,7749,389
59,000
59,00059,05010,7867,98410,7869,401
59,05059,10010,7997,99110,7999,414
59,10059,15010,8117,99910,8119,426
59,15059,20010,8248,00610,8249,439
59,20059,25010,8368,01410,8369,451
59,25059,30010,8498,02110,8499,464
59,30059,35010,8618,02910,8619,476
59,35059,40010,8748,03610,8749,489
59,40059,45010,8868,04410,8869,501
59,45059,50010,8998,05110,8999,514
59,50059,55010,9118,05910,9119,526
59,55059,60010,9248,06610,9249,539
59,60059,65010,9368,07410,9369,551
59,65059,70010,9498,08110,9499,564
59,70059,75010,9618,08910,9619,576
59,75059,80010,9748,09610,9749,589
59,80059,85010,9868,10410,9869,601
59,85059,90010,9998,11110,9999,614
59,90059,95011,0118,11911,0119,626
59,95060,00011,0248,12611,0249,639
60,000
60,00060,05011,0368,13411,0369,651
60,05060,10011,0498,14111,0499,664
60,10060,15011,0618,14911,0619,676
60,15060,20011,0748,15611,0749,689
60,20060,25011,0868,16411,0869,701
60,25060,30011,0998,17111,0999,714
60,30060,35011,1118,17911,1119,726
60,35060,40011,1248,18611,1249,739
60,40060,45011,1368,19411,1369,751
60,45060,50011,1498,20111,1499,764
60,50060,55011,1618,20911,1619,776
60,55060,60011,1748,21611,1749,789
60,60060,65011,1868,22411,1869,801
60,65060,70011,1998,23111,1999,814
60,70060,75011,2118,23911,2119,826
60,75060,80011,2248,24611,2249,839
60,80060,85011,2368,25411,2369,851
60,85060,90011,2498,26111,2499,864
60,90060,95011,2618,26911,2619,876
60,95061,00011,2748,27611,2749,889
61,000
61,00061,05011,2868,28411,2869,901
61,05061,10011,2998,29111,2999,914
61,10061,15011,3118,29911,3119,926
61,15061,20011,3248,30611,3249,939
61,20061,25011,3368,31411,3369,951
61,25061,30011,3498,32111,3499,964
61,30061,35011,3618,32911,3619,976
61,35061,40011,3748,33611,3749,989
61,40061,45011,3868,34411,38610,001
61,45061,50011,3998,35111,39910,014
61,50061,55011,4118,35911,41110,026
61,55061,60011,4248,36611,42410,039
61,60061,65011,4368,37411,43610,051
61,65061,70011,4498,38111,44910,064
61,70061,75011,4618,38911,46110,076
61,75061,80011,4748,39611,47410,089
61,80061,85011,4868,40411,48610,101
61,85061,90011,4998,41111,49910,114
61,90061,95011,5118,41911,51110,126
61,95062,00011,5248,42611,52410,139
62,000
62,00062,05011,5368,43411,53610,151
62,05062,10011,5498,44111,54910,164
62,10062,15011,5618,44911,56110,176
62,15062,20011,5748,45611,57410,189
62,20062,25011,5868,46411,58610,201
62,25062,30011,5998,47111,59910,214
62,30062,35011,6118,47911,61110,226
62,35062,40011,6248,48611,62410,239
62,40062,45011,6368,49411,63610,251
62,45062,50011,6498,50111,64910,264
62,50062,55011,6618,50911,66110,276
62,55062,60011,6748,51611,67410,289
62,60062,65011,6868,52411,68610,301
62,65062,70011,6998,53111,69910,314
62,70062,75011,7118,53911,71110,326
62,75062,80011,7248,54611,72410,339
62,80062,85011,7368,55411,73610,351
62,85062,90011,7498,56111,74910,364
62,90062,95011,7618,56911,76110,376
62,95063,00011,7748,57611,77410,389
63,000
63,00063,05011,7868,58411,78610,401
63,05063,10011,7998,59111,79910,414
63,10063,15011,8118,59911,81110,426
63,15063,20011,8248,60611,82410,439
63,20063,25011,8368,61411,83610,451
63,25063,30011,8498,62111,84910,464
63,30063,35011,8618,62911,86110,476
63,35063,40011,8748,63611,87410,489
63,40063,45011,8868,64411,88610,501
63,45063,50011,8998,65111,89910,514
63,50063,55011,9118,65911,91110,526
63,55063,60011,9248,66611,92410,539
63,60063,65011,9368,67411,93610,551
63,65063,70011,9498,68111,94910,564
63,70063,75011,9618,68911,96110,576
63,75063,80011,9748,69611,97410,589
63,80063,85011,9868,70411,98610,601
63,85063,90011,9998,71111,99910,614
63,90063,95012,0118,71912,01110,626
63,95064,00012,0248,72612,02410,639
64,000
64,00064,05012,0368,73412,03610,651
64,05064,10012,0498,74112,04910,664
64,10064,15012,0618,74912,06110,676
64,15064,20012,0748,75612,07410,689
64,20064,25012,0868,76412,08610,701
64,25064,30012,0998,77112,09910,714
64,30064,35012,1118,77912,11110,726
64,35064,40012,1248,78612,12410,739
64,40064,45012,1368,79412,13610,751
64,45064,50012,1498,80112,14910,764
64,50064,55012,1618,80912,16110,776
64,55064,60012,1748,81612,17410,789
64,60064,65012,1868,82412,18610,801
64,65064,70012,1998,83112,19910,814
64,70064,75012,2118,83912,21110,826
64,75064,80012,2248,84612,22410,839
64,80064,85012,2368,85412,23610,851
64,85064,90012,2498,86112,24910,864
64,90064,95012,2618,86912,26110,876
64,95065,00012,2748,87612,27410,889
65,000
65,00065,05012,2868,88412,28610,901
65,05065,10012,2998,89112,29910,914
65,10065,15012,3118,89912,31110,926
65,15065,20012,3248,90612,32410,939
65,20065,25012,3368,91412,33610,951
65,25065,30012,3498,92112,34910,964
65,30065,35012,3618,92912,36110,976
65,35065,40012,3748,93612,37410,989
65,40065,45012,3868,94412,38611,001
65,45065,50012,3998,95112,39911,014
65,50065,55012,4118,95912,41111,026
65,55065,60012,4248,96612,42411,039
65,60065,65012,4368,97412,43611,051
65,65065,70012,4498,98112,44911,064
65,70065,75012,4618,98912,46111,076
65,75065,80012,4748,99612,47411,089
65,80065,85012,4869,00412,48611,101
65,85065,90012,4999,01112,49911,114
65,90065,95012,5119,01912,51111,126
65,95066,00012,5249,02612,52411,139
66,000
66,00066,05012,5369,03412,53611,151
66,05066,10012,5499,04112,54911,164
66,10066,15012,5619,04912,56111,176
66,15066,20012,5749,05612,57411,189
66,20066,25012,5869,06412,58611,201
66,25066,30012,5999,07112,59911,214
66,30066,35012,6119,07912,61111,226
66,35066,40012,6249,08612,62411,239
66,40066,45012,6369,09412,63611,251
66,45066,50012,6499,10112,64911,264
66,50066,55012,6619,10912,66111,276
66,55066,60012,6749,11612,67411,289
66,60066,65012,6869,12412,68611,301
66,65066,70012,6999,13112,69911,314
66,70066,75012,7119,13912,71111,326
66,75066,80012,7249,14612,72411,339
66,80066,85012,7369,15412,73611,351
66,85066,90012,7499,16112,74911,364
66,90066,95012,7619,16912,76111,376
66,95067,00012,7749,17612,77411,389
67,000
67,00067,05012,7869,18412,78611,401
67,05067,10012,7999,19112,79911,414
67,10067,15012,8119,19912,81111,426
67,15067,20012,8249,20612,82411,439
67,20067,25012,8369,21412,83611,451
67,25067,30012,8499,22112,84911,464
67,30067,35012,8619,22912,86111,476
67,35067,40012,8749,23612,87411,489
67,40067,45012,8869,24412,88611,501
67,45067,50012,8999,25112,89911,514
67,50067,55012,9119,25912,91111,526
67,55067,60012,9249,26612,92411,539
67,60067,65012,9369,27412,93611,551
67,65067,70012,9499,28112,94911,564
67,70067,75012,9619,28912,96111,576
67,75067,80012,9749,29612,97411,589
67,80067,85012,9869,30412,98611,601
67,85067,90012,9999,31112,99911,614
67,90067,95013,0119,31913,01111,626
67,95068,00013,0249,32613,02411,639
68,000
68,00068,05013,0369,33413,03611,651
68,05068,10013,0499,34113,04911,664
68,10068,15013,0619,34913,06111,676
68,15068,20013,0749,35613,07411,689
68,20068,25013,0869,36413,08611,701
68,25068,30013,0999,37113,09911,714
68,30068,35013,1119,37913,11111,726
68,35068,40013,1249,38613,12411,739
68,40068,45013,1369,39413,13611,751
68,45068,50013,1499,40113,14911,764
68,50068,55013,1619,40913,16111,776
68,55068,60013,1749,41613,17411,789
68,60068,65013,1869,42413,18611,801
68,65068,70013,1999,43113,19911,814
68,70068,75013,2119,43913,21111,826
68,75068,80013,2249,44613,22411,839
68,80068,85013,2369,45413,23611,851
68,85068,90013,2499,46113,24911,864
68,90068,95013,2619,46913,26111,876
68,95069,00013,2749,47613,27411,889
69,000
69,00069,05013,2869,48413,28611,901
69,05069,10013,2999,49113,29911,914
69,10069,15013,3119,49913,31111,926
69,15069,20013,3249,50613,32411,939
69,20069,25013,3369,51413,33611,951
69,25069,30013,3499,52113,34911,964
69,30069,35013,3619,52913,36111,976
69,35069,40013,3749,53613,37411,989
69,40069,45013,3869,54413,38612,001
69,45069,50013,3999,55113,39912,014
69,50069,55013,4119,55913,41112,026
69,55069,60013,4249,56613,42412,039
69,60069,65013,4369,57413,43612,051
69,65069,70013,4499,58113,44912,064
69,70069,75013,4619,58913,46112,076
69,75069,80013,4749,59613,47412,089
69,80069,85013,4869,60413,48612,101
69,85069,90013,4999,61113,49912,114
69,90069,95013,5119,61913,51112,126
69,95070,00013,5249,62613,52412,139
70,000
70,00070,05013,5369,63413,53612,151
70,05070,10013,5499,64113,54912,164
70,10070,15013,5619,64913,56112,176
70,15070,20013,5749,65613,57412,189
70,20070,25013,5869,66413,58612,201
70,25070,30013,5999,67113,59912,214
70,30070,35013,6119,67913,61112,226
70,35070,40013,6249,68613,62412,239
70,40070,45013,6369,69413,63612,251
70,45070,50013,6499,70113,64912,264
70,50070,55013,6619,70913,66112,276
70,55070,60013,6749,71613,67412,289
70,60070,65013,6869,72413,68612,301
70,65070,70013,6999,73113,69912,314
70,70070,75013,7119,74113,71112,326
70,75070,80013,7249,75413,72412,339
70,80070,85013,7369,76613,73612,351
70,85070,90013,7499,77913,74912,364
70,90070,95013,7619,79113,76112,376
70,95071,00013,7749,80413,77412,389
71,000
71,00071,05013,7869,81613,78612,401
71,05071,10013,7999,82913,79912,414
71,10071,15013,8119,84113,81112,426
71,15071,20013,8249,85413,82412,439
71,20071,25013,8369,86613,83612,451
71,25071,30013,8499,87913,84912,464
71,30071,35013,8619,89113,86112,476
71,35071,40013,8749,90413,87512,489
71,40071,45013,8869,91613,88912,501
71,45071,50013,8999,92913,90312,514
71,50071,55013,9119,94113,91712,526
71,55071,60013,9249,95413,93112,539
71,60071,65013,9369,96613,94512,551
71,65071,70013,9499,97913,95912,564
71,70071,75013,9619,99113,97312,576
71,75071,80013,97410,00413,98712,589
71,80071,85013,98610,01614,00112,601
71,85071,90013,99910,02914,01512,614
71,90071,95014,01110,04114,02912,626
71,95072,00014,02410,05414,04312,639
72,000
72,00072,05014,03610,06614,05712,651
72,05072,10014,04910,07914,07112,664
72,10072,15014,06110,09114,08512,676
72,15072,20014,07410,10414,09912,689
72,20072,25014,08610,11614,11312,701
72,25072,30014,09910,12914,12712,714
72,30072,35014,11110,14114,14112,726
72,35072,40014,12410,15414,15512,739
72,40072,45014,13610,16614,16912,751
72,45072,50014,14910,17914,18312,764
72,50072,55014,16110,19114,19712,776
72,55072,60014,17410,20414,21112,789
72,60072,65014,18610,21614,22512,801
72,65072,70014,19910,22914,23912,814
72,70072,75014,21110,24114,25312,826
72,75072,80014,22410,25414,26712,839
72,80072,85014,23610,26614,28112,851
72,85072,90014,24910,27914,29512,864
72,90072,95014,26110,29114,30912,876
72,95073,00014,27410,30414,32312,889
73,000
73,00073,05014,28610,31614,33712,901
73,05073,10014,29910,32914,35112,914
73,10073,15014,31110,34114,36512,926
73,15073,20014,32410,35414,37912,939
73,20073,25014,33610,36614,39312,951
73,25073,30014,34910,37914,40712,964
73,30073,35014,36110,39114,42112,976
73,35073,40014,37410,40414,43512,989
73,40073,45014,38610,41614,44913,001
73,45073,50014,39910,42914,46313,014
73,50073,55014,41110,44114,47713,026
73,55073,60014,42410,45414,49113,039
73,60073,65014,43610,46614,50513,051
73,65073,70014,44910,47914,51913,064
73,70073,75014,46110,49114,53313,076
73,75073,80014,47410,50414,54713,089
73,80073,85014,48610,51614,56113,101
73,85073,90014,49910,52914,57513,114
73,90073,95014,51110,54114,58913,126
73,95074,00014,52410,55414,60313,139
74,000
74,00074,05014,53610,56614,61713,151
74,05074,10014,54910,57914,63113,164
74,10074,15014,56110,59114,64513,176
74,15074,20014,57410,60414,65913,189
74,20074,25014,58610,61614,67313,201
74,25074,30014,59910,62914,68713,214
74,30074,35014,61110,64114,70113,226
74,35074,40014,62410,65414,71513,239
74,40074,45014,63610,66614,72913,251
74,45074,50014,64910,67914,74313,264
74,50074,55014,66110,69114,75713,276
74,55074,60014,67410,70414,77113,289
74,60074,65014,68610,71614,78513,301
74,65074,70014,69910,72914,79913,314
74,70074,75014,71110,74114,81313,326
74,75074,80014,72410,75414,82713,339
74,80074,85014,73610,76614,84113,351
74,85074,90014,74910,77914,85513,364
74,90074,95014,76110,79114,86913,376
74,95075,00014,77410,80414,88313,389
75,000
75,00075,05014,78610,81614,89713,401
75,05075,10014,79910,82914,91113,414
75,10075,15014,81110,84114,92513,426
75,15075,20014,82410,85414,93913,439
75,20075,25014,83610,86614,95313,451
75,25075,30014,84910,87914,96713,464
75,30075,35014,86110,89114,98113,476
75,35075,40014,87410,90414,99513,489
75,40075,45014,88610,91615,00913,501
75,45075,50014,89910,92915,02313,514
75,50075,55014,91110,94115,03713,526
75,55075,60014,92410,95415,05113,539
75,60075,65014,93610,96615,06513,551
75,65075,70014,94910,97915,07913,564
75,70075,75014,96110,99115,09313,576
75,75075,80014,97411,00415,10713,589
75,80075,85014,98611,01615,12113,601
75,85075,90014,99911,02915,13513,614
75,90075,95015,01111,04115,14913,626
75,95076,00015,02411,05415,16313,639
76,000
76,00076,05015,03611,06615,17713,651
76,05076,10015,04911,07915,19113,664
76,10076,15015,06111,09115,20513,676
76,15076,20015,07411,10415,21913,689
76,20076,25015,08611,11615,23313,701
76,25076,30015,09911,12915,24713,714
76,30076,35015,11111,14115,26113,726
76,35076,40015,12411,15415,27513,739
76,40076,45015,13611,16615,28913,751
76,45076,50015,14911,17915,30313,764
76,50076,55015,16111,19115,31713,776
76,55076,60015,17411,20415,33113,789
76,60076,65015,18611,21615,34513,801
76,65076,70015,19911,22915,35913,814
76,70076,75015,21111,24115,37313,826
76,75076,80015,22411,25415,38713,839
76,80076,85015,23611,26615,40113,851
76,85076,90015,24911,27915,41513,864
76,90076,95015,26111,29115,42913,876
76,95077,00015,27411,30415,44313,889
77,000
77,00077,05015,28611,31615,45713,901
77,05077,10015,29911,32915,47113,914
77,10077,15015,31111,34115,48513,926
77,15077,20015,32411,35415,49913,939
77,20077,25015,33611,36615,51313,951
77,25077,30015,34911,37915,52713,964
77,30077,35015,36111,39115,54113,976
77,35077,40015,37411,40415,55513,989
77,40077,45015,38611,41615,56914,001
77,45077,50015,39911,42915,58314,014
77,50077,55015,41111,44115,59714,026
77,55077,60015,42411,45415,61114,039
77,60077,65015,43611,46615,62514,051
77,65077,70015,44911,47915,63914,064
77,70077,75015,46111,49115,65314,076
77,75077,80015,47411,50415,66714,089
77,80077,85015,48611,51615,68114,101
77,85077,90015,49911,52915,69514,114
77,90077,95015,51111,54115,70914,126
77,95078,00015,52411,55415,72314,139
78,000
78,00078,05015,53611,56615,73714,151
78,05078,10015,54911,57915,75114,164
78,10078,15015,56111,59115,76514,176
78,15078,20015,57411,60415,77914,189
78,20078,25015,58611,61615,79314,201
78,25078,30015,59911,62915,80714,214
78,30078,35015,61111,64115,82114,226
78,35078,40015,62411,65415,83514,239
78,40078,45015,63611,66615,84914,251
78,45078,50015,64911,67915,86314,264
78,50078,55015,66111,69115,87714,276
78,55078,60015,67411,70415,89114,289
78,60078,65015,68611,71615,90514,301
78,65078,70015,69911,72915,91914,314
78,70078,75015,71111,74115,93314,326
78,75078,80015,72411,75415,94714,339
78,80078,85015,73611,76615,96114,351
78,85078,90015,74911,77915,97514,364
78,90078,95015,76111,79115,98914,376
78,95079,00015,77411,80416,00314,389
79,000
79,00079,05015,78611,81616,01714,401
79,05079,10015,79911,82916,03114,414
79,10079,15015,81111,84116,04514,426
79,15079,20015,82411,85416,05914,439
79,20079,25015,83611,86616,07314,451
79,25079,30015,84911,87916,08714,464
79,30079,35015,86111,89116,10114,476
79,35079,40015,87411,90416,11514,489
79,40079,45015,88611,91616,12914,501
79,45079,50015,89911,92916,14314,514
79,50079,55015,91111,94116,15714,526
79,55079,60015,92411,95416,17114,539
79,60079,65015,93611,96616,18514,551
79,65079,70015,94911,97916,19914,564
79,70079,75015,96111,99116,21314,576
79,75079,80015,97412,00416,22714,589
79,80079,85015,98612,01616,24114,601
79,85079,90015,99912,02916,25514,614
79,90079,95016,01112,04116,26914,626
79,95080,00016,02412,05416,28314,639
80,000
80,00080,05016,03612,06616,29714,651
80,05080,10016,04912,07916,31114,664
80,10080,15016,06112,09116,32514,676
80,15080,20016,07412,10416,33914,689
80,20080,25016,08612,11616,35314,701
80,25080,30016,09912,12916,36714,714
80,30080,35016,11112,14116,38114,726
80,35080,40016,12412,15416,39514,739
80,40080,45016,13612,16616,40914,751
80,45080,50016,14912,17916,42314,764
80,50080,55016,16112,19116,43714,776
80,55080,60016,17412,20416,45114,789
80,60080,65016,18612,21616,46514,801
80,65080,70016,19912,22916,47914,814
80,70080,75016,21112,24116,49314,826
80,75080,80016,22412,25416,50714,839
80,80080,85016,23612,26616,52114,851
80,85080,90016,24912,27916,53514,864
80,90080,95016,26112,29116,54914,876
80,95081,00016,27412,30416,56314,889
81,000
81,00081,05016,28612,31616,57714,901
81,05081,10016,29912,32916,59114,914
81,10081,15016,31112,34116,60514,926
81,15081,20016,32412,35416,61914,939
81,20081,25016,33612,36616,63314,951
81,25081,30016,34912,37916,64714,964
81,30081,35016,36112,39116,66114,976
81,35081,40016,37412,40416,67514,989
81,40081,45016,38612,41616,68915,001
81,45081,50016,39912,42916,70315,014
81,50081,55016,41112,44116,71715,026
81,55081,60016,42412,45416,73115,039
81,60081,65016,43612,46616,74515,051
81,65081,70016,44912,47916,75915,064
81,70081,75016,46112,49116,77315,076
81,75081,80016,47412,50416,78715,089
81,80081,85016,48612,51616,80115,101
81,85081,90016,49912,52916,81515,114
81,90081,95016,51112,54116,82915,126
81,95082,00016,52412,55416,84315,139
82,000
82,00082,05016,53612,56616,85715,151
82,05082,10016,54912,57916,87115,164
82,10082,15016,56112,59116,88515,176
82,15082,20016,57412,60416,89915,189
82,20082,25016,58612,61616,91315,201
82,25082,30016,59912,62916,92715,214
82,30082,35016,61112,64116,94115,226
82,35082,40016,62412,65416,95515,239
82,40082,45016,63612,66616,96915,251
82,45082,50016,64912,67916,98315,264
82,50082,55016,66112,69116,99715,276
82,55082,60016,67412,70417,01115,289
82,60082,65016,68612,71617,02515,301
82,65082,70016,69912,72917,03915,314
82,70082,75016,71112,74117,05315,326
82,75082,80016,72412,75417,06715,339
82,80082,85016,73612,76617,08115,351
82,85082,90016,74912,77917,09515,364
82,90082,95016,76112,79117,10915,376
82,95083,00016,77412,80417,12315,389
83,000
83,00083,05016,78612,81617,13715,401
83,05083,10016,79912,82917,15115,414
83,10083,15016,81112,84117,16515,426
83,15083,20016,82412,85417,17915,439
83,20083,25016,83612,86617,19315,451
83,25083,30016,84912,87917,20715,464
83,30083,35016,86112,89117,22115,476
83,35083,40016,87412,90417,23515,489
83,40083,45016,88612,91617,24915,501
83,45083,50016,89912,92917,26315,514
83,50083,55016,91112,94117,27715,526
83,55083,60016,92412,95417,29115,539
83,60083,65016,93612,96617,30515,551
83,65083,70016,94912,97917,31915,564
83,70083,75016,96112,99117,33315,576
83,75083,80016,97413,00417,34715,589
83,80083,85016,98613,01617,36115,601
83,85083,90016,99913,02917,37515,614
83,90083,95017,01113,04117,38915,626
83,95084,00017,02413,05417,40315,639
84,000
84,00084,05017,03613,06617,41715,651
84,05084,10017,04913,07917,43115,664
84,10084,15017,06113,09117,44515,676
84,15084,20017,07413,10417,45915,689
84,20084,25017,08613,11617,47315,701
84,25084,30017,09913,12917,48715,714
84,30084,35017,11113,14117,50115,726
84,35084,40017,12413,15417,51515,739
84,40084,45017,13613,16617,52915,751
84,45084,50017,14913,17917,54315,764
84,50084,55017,16113,19117,55715,776
84,55084,60017,17413,20417,57115,789
84,60084,65017,18613,21617,58515,801
84,65084,70017,19913,22917,59915,814
84,70084,75017,21113,24117,61315,826
84,75084,80017,22413,25417,62715,839
84,80084,85017,23613,26617,64115,851
84,85084,90017,24913,27917,65515,864
84,90084,95017,26113,29117,66915,876
84,95085,00017,27413,30417,68315,889
85,000
85,00085,05017,28613,31617,69715,901
85,05085,10017,29913,32917,71115,914
85,10085,15017,31113,34117,72515,926
85,15085,20017,32413,35417,73915,939
85,20085,25017,33613,36617,75315,951
85,25085,30017,34913,37917,76715,964
85,30085,35017,36113,39117,78115,976
85,35085,40017,37413,40417,79515,989
85,40085,45017,38613,41617,80916,001
85,45085,50017,39913,42917,82316,014
85,50085,55017,41113,44117,83716,026
85,55085,60017,42413,45417,85116,039
85,60085,65017,43613,46617,86516,051
85,65085,70017,45013,47917,87916,064
85,70085,75017,46413,49117,89316,076
85,75085,80017,47813,50417,90716,089
85,80085,85017,49213,51617,92116,101
85,85085,90017,50613,52917,93516,114
85,90085,95017,52013,54117,94916,126
85,95086,00017,53413,55417,96316,139
86,000
86,00086,05017,54813,56617,97716,151
86,05086,10017,56213,57917,99116,164
86,10086,15017,57613,59118,00516,176
86,15086,20017,59013,60418,01916,189
86,20086,25017,60413,61618,03316,201
86,25086,30017,61813,62918,04716,214
86,30086,35017,63213,64118,06116,226
86,35086,40017,64613,65418,07516,239
86,40086,45017,66013,66618,08916,251
86,45086,50017,67413,67918,10316,264
86,50086,55017,68813,69118,11716,276
86,55086,60017,70213,70418,13116,289
86,60086,65017,71613,71618,14516,301
86,65086,70017,73013,72918,15916,314
86,70086,75017,74413,74118,17316,326
86,75086,80017,75813,75418,18716,339
86,80086,85017,77213,76618,20116,351
86,85086,90017,78613,77918,21516,364
86,90086,95017,80013,79118,22916,376
86,95087,00017,81413,80418,24316,389
87,000
87,00087,05017,82813,81618,25716,401
87,05087,10017,84213,82918,27116,414
87,10087,15017,85613,84118,28516,426
87,15087,20017,87013,85418,29916,439
87,20087,25017,88413,86618,31316,451
87,25087,30017,89813,87918,32716,464
87,30087,35017,91213,89118,34116,476
87,35087,40017,92613,90418,35516,489
87,40087,45017,94013,91618,36916,501
87,45087,50017,95413,92918,38316,514
87,50087,55017,96813,94118,39716,526
87,55087,60017,98213,95418,41116,539
87,60087,65017,99613,96618,42516,551
87,65087,70018,01013,97918,43916,564
87,70087,75018,02413,99118,45316,576
87,75087,80018,03814,00418,46716,589
87,80087,85018,05214,01618,48116,601
87,85087,90018,06614,02918,49516,614
87,90087,95018,08014,04118,50916,626
87,95088,00018,09414,05418,52316,639
88,000
88,00088,05018,10814,06618,53716,651
88,05088,10018,12214,07918,55116,664
88,10088,15018,13614,09118,56516,676
88,15088,20018,15014,10418,57916,689
88,20088,25018,16414,11618,59316,701
88,25088,30018,17814,12918,60716,714
88,30088,35018,19214,14118,62116,726
88,35088,40018,20614,15418,63516,739
88,40088,45018,22014,16618,64916,751
88,45088,50018,23414,17918,66316,764
88,50088,55018,24814,19118,67716,776
88,55088,60018,26214,20418,69116,789
88,60088,65018,27614,21618,70516,801
88,65088,70018,29014,22918,71916,814
88,70088,75018,30414,24118,73316,826
88,75088,80018,31814,25418,74716,839
88,80088,85018,33214,26618,76116,851
88,85088,90018,34614,27918,77516,864
88,90088,95018,36014,29118,78916,876
88,95089,00018,37414,30418,80316,889
89,000
89,00089,05018,38814,31618,81716,901
89,05089,10018,40214,32918,83116,914
89,10089,15018,41614,34118,84516,926
89,15089,20018,43014,35418,85916,939
89,20089,25018,44414,36618,87316,951
89,25089,30018,45814,37918,88716,964
89,30089,35018,47214,39118,90116,976
89,35089,40018,48614,40418,91516,989
89,40089,45018,50014,41618,92917,001
89,45089,50018,51414,42918,94317,014
89,50089,55018,52814,44118,95717,026
89,55089,60018,54214,45418,97117,039
89,60089,65018,55614,46618,98517,051
89,65089,70018,57014,47918,99917,064
89,70089,75018,58414,49119,01317,076
89,75089,80018,59814,50419,02717,089
89,80089,85018,61214,51619,04117,101
89,85089,90018,62614,52919,05517,114
89,90089,95018,64014,54119,06917,126
89,95090,00018,65414,55419,08317,139
90,000
90,00090,05018,66814,56619,09717,151
90,05090,10018,68214,57919,11117,164
90,10090,15018,69614,59119,12517,176
90,15090,20018,71014,60419,13917,189
90,20090,25018,72414,61619,15317,201
90,25090,30018,73814,62919,16717,214
90,30090,35018,75214,64119,18117,226
90,35090,40018,76614,65419,19517,239
90,40090,45018,78014,66619,20917,251
90,45090,50018,79414,67919,22317,264
90,50090,55018,80814,69119,23717,276
90,55090,60018,82214,70419,25117,289
90,60090,65018,83614,71619,26517,301
90,65090,70018,85014,72919,27917,314
90,70090,75018,86414,74119,29317,326
90,75090,80018,87814,75419,30717,339
90,80090,85018,89214,76619,32117,351
90,85090,90018,90614,77919,33517,364
90,90090,95018,92014,79119,34917,376
90,95091,00018,93414,80419,36317,389
91,000
91,00091,05018,94814,81619,37717,401
91,05091,10018,96214,82919,39117,414
91,10091,15018,97614,84119,40517,426
91,15091,20018,99014,85419,41917,439
91,20091,25019,00414,86619,43317,451
91,25091,30019,01814,87919,44717,464
91,30091,35019,03214,89119,46117,476
91,35091,40019,04614,90419,47517,489
91,40091,45019,06014,91619,48917,501
91,45091,50019,07414,92919,50317,514
91,50091,55019,08814,94119,51717,526
91,55091,60019,10214,95419,53117,539
91,60091,65019,11614,96619,54517,551
91,65091,70019,13014,97919,55917,564
91,70091,75019,14414,99119,57317,576
91,75091,80019,15815,00419,58717,589
91,80091,85019,17215,01619,60117,601
91,85091,90019,18615,02919,61517,614
91,90091,95019,20015,04119,62917,626
91,95092,00019,21415,05419,64317,639
92,000
92,00092,05019,22815,06619,65717,651
92,05092,10019,24215,07919,67117,664
92,10092,15019,25615,09119,68517,676
92,15092,20019,27015,10419,69917,689
92,20092,25019,28415,11619,71317,701
92,25092,30019,29815,12919,72717,714
92,30092,35019,31215,14119,74117,726
92,35092,40019,32615,15419,75517,739
92,40092,45019,34015,16619,76917,751
92,45092,50019,35415,17919,78317,764
92,50092,55019,36815,19119,79717,776
92,55092,60019,38215,20419,81117,789
92,60092,65019,39615,21619,82517,801
92,65092,70019,41015,22919,83917,814
92,70092,75019,42415,24119,85317,826
92,75092,80019,43815,25419,86717,839
92,80092,85019,45215,26619,88117,851
92,85092,90019,46615,27919,89517,864
92,90092,95019,48015,29119,90917,876
92,95093,00019,49415,30419,92317,889
93,000
93,00093,05019,50815,31619,93717,901
93,05093,10019,52215,32919,95117,914
93,10093,15019,53615,34119,96517,926
93,15093,20019,55015,35419,97917,939
93,20093,25019,56415,36619,99317,951
93,25093,30019,57815,37920,00717,964
93,30093,35019,59215,39120,02117,976
93,35093,40019,60615,40420,03517,989
93,40093,45019,62015,41620,04918,001
93,45093,50019,63415,42920,06318,014
93,50093,55019,64815,44120,07718,026
93,55093,60019,66215,45420,09118,039
93,60093,65019,67615,46620,10518,051
93,65093,70019,69015,47920,11918,064
93,70093,75019,70415,49120,13318,076
93,75093,80019,71815,50420,14718,089
93,80093,85019,73215,51620,16118,101
93,85093,90019,74615,52920,17518,114
93,90093,95019,76015,54120,18918,126
93,95094,00019,77415,55420,20318,139
94,000
94,00094,05019,78815,56620,21718,151
94,05094,10019,80215,57920,23118,164
94,10094,15019,81615,59120,24518,176
94,15094,20019,83015,60420,25918,189
94,20094,25019,84415,61620,27318,201
94,25094,30019,85815,62920,28718,214
94,30094,35019,87215,64120,30118,226
94,35094,40019,88615,65420,31518,239
94,40094,45019,90015,66620,32918,251
94,45094,50019,91415,67920,34318,264
94,50094,55019,92815,69120,35718,276
94,55094,60019,94215,70420,37118,289
94,60094,65019,95615,71620,38518,301
94,65094,70019,97015,72920,39918,314
94,70094,75019,98415,74120,41318,326
94,75094,80019,99815,75420,42718,339
94,80094,85020,01215,76620,44118,351
94,85094,90020,02615,77920,45518,364
94,90094,95020,04015,79120,46918,376
94,95095,00020,05415,80420,48318,389
95,000
95,00095,05020,06815,81620,49718,401
95,05095,10020,08215,82920,51118,414
95,10095,15020,09615,84120,52518,426
95,15095,20020,11015,85420,53918,439
95,20095,25020,12415,86620,55318,451
95,25095,30020,13815,87920,56718,464
95,30095,35020,15215,89120,58118,476
95,35095,40020,16615,90420,59518,489
95,40095,45020,18015,91620,60918,501
95,45095,50020,19415,92920,62318,514
95,50095,55020,20815,94120,63718,526
95,55095,60020,22215,95420,65118,539
95,60095,65020,23615,96620,66518,551
95,65095,70020,25015,97920,67918,564
95,70095,75020,26415,99120,69318,576
95,75095,80020,27816,00420,70718,589
95,80095,85020,29216,01620,72118,601
95,85095,90020,30616,02920,73518,614
95,90095,95020,32016,04120,74918,626
95,95096,00020,33416,05420,76318,639
96,000
96,00096,05020,34816,06620,77718,651
96,05096,10020,36216,07920,79118,664
96,10096,15020,37616,09120,80518,676
96,15096,20020,39016,10420,81918,689
96,20096,25020,40416,11620,83318,701
96,25096,30020,41816,12920,84718,714
96,30096,35020,43216,14120,86118,726
96,35096,40020,44616,15420,87518,739
96,40096,45020,46016,16620,88918,751
96,45096,50020,47416,17920,90318,764
96,50096,55020,48816,19120,91718,776
96,55096,60020,50216,20420,93118,789
96,60096,65020,51616,21620,94518,801
96,65096,70020,53016,22920,95918,814
96,70096,75020,54416,24120,97318,826
96,75096,80020,55816,25420,98718,839
96,80096,85020,57216,26621,00118,851
96,85096,90020,58616,27921,01518,864
96,90096,95020,60016,29121,02918,876
96,95097,00020,61416,30421,04318,889
97,000
97,00097,05020,62816,31621,05718,901
97,05097,10020,64216,32921,07118,914
97,10097,15020,65616,34121,08518,926
97,15097,20020,67016,35421,09918,939
97,20097,25020,68416,36621,11318,951
97,25097,30020,69816,37921,12718,964
97,30097,35020,71216,39121,14118,976
97,35097,40020,72616,40421,15518,989
97,40097,45020,74016,41621,16919,001
97,45097,50020,75416,42921,18319,014
97,50097,55020,76816,44121,19719,026
97,55097,60020,78216,45421,21119,039
97,60097,65020,79616,46621,22519,051
97,65097,70020,81016,47921,23919,064
97,70097,75020,82416,49121,25319,076
97,75097,80020,83816,50421,26719,089
97,80097,85020,85216,51621,28119,101
97,85097,90020,86616,52921,29519,114
97,90097,95020,88016,54121,30919,126
97,95098,00020,89416,55421,32319,139
98,000
98,00098,05020,90816,56621,33719,151
98,05098,10020,92216,57921,35119,164
98,10098,15020,93616,59121,36519,176
98,15098,20020,95016,60421,37919,189
98,20098,25020,96416,61621,39319,201
98,25098,30020,97816,62921,40719,214
98,30098,35020,99216,64121,42119,226
98,35098,40021,00616,65421,43519,239
98,40098,45021,02016,66621,44919,251
98,45098,50021,03416,67921,46319,264
98,50098,55021,04816,69121,47719,276
98,55098,60021,06216,70421,49119,289
98,60098,65021,07616,71621,50519,301
98,65098,70021,09016,72921,51919,314
98,70098,75021,10416,74121,53319,326
98,75098,80021,11816,75421,54719,339
98,80098,85021,13216,76621,56119,351
98,85098,90021,14616,77921,57519,364
98,90098,95021,16016,79121,58919,376
98,95099,00021,17416,80421,60319,389
99,000
99,00099,05021,18816,81621,61719,401
99,05099,10021,20216,82921,63119,414
99,10099,15021,21616,84121,64519,426
99,15099,20021,23016,85421,65919,439
99,20099,25021,24416,86621,67319,451
99,25099,30021,25816,87921,68719,464
99,30099,35021,27216,89121,70119,476
99,35099,40021,28616,90421,71519,489
99,40099,45021,30016,91621,72919,501
99,45099,50021,31416,92921,74319,514
99,50099,55021,32816,94121,75719,526
99,55099,60021,34216,95421,77119,539
99,60099,65021,35616,96621,78519,551
99,65099,70021,37016,97921,79919,564
99,70099,75021,38416,99121,81319,576
99,75099,80021,39817,00421,82719,589
99,80099,85021,41217,01621,84119,601
99,85099,90021,42617,02921,85519,614
99,90099,95021,44017,04121,86919,626
99,950100,00021,45417,05421,88319,639

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

2012 Tax Computation Worksheet—Line 44

caution See the instructions for line 44 in the Instructions for Form 1040 to see if you must use the worksheet below to figure your tax.
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing.
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Taxable income.
If line 43 is—
(a)
Enter the amount from line 43
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
At least $100,000 but not over $178,650 $ × 28% (.28) $ $  6,539.50 $
Over $178,650 but not over $388,350 $ × 33% (.33) $ $ 15,472.00 $
Over $388,350 $ × 35% (.35) $ $ 23,239.00 $
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies to you.
Taxable income.
If line 43 is—
(a)
Enter the amount from line 43
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
At least $100,000 but not over $142,700 $ × 25% (.25) $ $  7,940.00 $
Over $142,700 but not over $217,450 $ × 28% (.28) $ $ 12,221.00 $
Over $217,450 but not over $388,350 $ × 33% (.33) $ $ 23,093.50 $
Over $388,350 $ × 35% (.35) $ $ 30,860.50 $
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 43 is—
(a)
Enter the amount from line 43
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
At least $100,000 but not over $108,725 $ × 28% (.28) $ $  6,110.50 $
At least $108,725 but not over $194,175 $ × 33% (.33) $$ 11,546.75 $
Over $194,175 $ × 35% (.35) $ $ 15,430.25 $
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income.
If line 43 is—
(a)
Enter the amount from line 43
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
At least $100,000 but not over $122,300 $ × 25% (.25) $ $  5,355.00 $
Over $122,300 but not over $198,050 $ × 28% (.28) $ $  9,024.00 $
Over $198,050 but not over $388,350 $ × 33% (.33) $ $ 18,926.50 $
Over $388,350 $ × 35% (.35) $ $ 26,693.50 $
taxmap/pub17/p17-183.htm#en_us_publink1000175011

2012 Tax Rate Schedules

caution The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Do not use them to figure your tax. Instead, see chapter 29.
taxmap/pub17/p17-183.htm#en_us_publink1000175012
taxmap/pub17/p17-183.htm#en_us_publink1000175017

Your Rights as a Taxpayer(p265)

rule
This section explains some of your most important rights as a taxpayer, including the examination, appeal, collection, and refund processes.
taxmap/pub17/p17-183.htm#en_us_publink1000175018

(p265)

rule
taxmap/pub17/p17-183.htm#en_us_publink1000175019

Declaration of Taxpayer Rights(p265)

rule
taxmap/pub17/p17-183.htm#en_us_publink1000175020

Protection of your rights.(p265)

rule
IRS employees will explain and protect your rights as a taxpayer throughout your contact with us.
taxmap/pub17/p17-183.htm#en_us_publink1000175021

Privacy and confidentiality.(p265)

rule
The IRS will not disclose to anyone the information you give us, except as authorized by law. You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information.
taxmap/pub17/p17-183.htm#en_us_publink1000175022

Professional and courteous service.(p265)

rule
If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you filed your return.
taxmap/pub17/p17-183.htm#en_us_publink1000175023

Representation.(p265)

rule
You may either represent yourself or, with proper written authorization, have someone else represent you in your place. Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases.
You can have someone accompany you at an interview. You may make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting.
taxmap/pub17/p17-183.htm#en_us_publink1000175024

Payment of only the correct amount of tax.(p265)

rule
You are responsible for paying only the correct amount of tax due under the law—no more, no less. If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments.
taxmap/pub17/p17-183.htm#en_us_publink1000175025

Help with unresolved tax problems.(p265)

rule
The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. For more information, see Taxpayer Advocate Service under How To Get Tax Help.
taxmap/pub17/p17-183.htm#en_us_publink1000175026

Appeals and judicial review.(p265)

rule
If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. You may also ask a court to review your case.
taxmap/pub17/p17-183.htm#en_us_publink1000175027

Relief from certain penalties and interest.(p265)

rule
The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. We will waive interest that is the result of certain errors or delays caused by an IRS employee.
taxmap/pub17/p17-183.htm#en_us_publink1000175028

Examinations (Audits)(p265)

rule
We accept most taxpayers' returns as filed. If we inquire about your return or select it for examination, it does not suggest that you are dishonest. The inquiry or examination may or may not result in more tax. We may close your case without change; or, you may receive a refund.
The process of selecting a return for examination usually begins in one of two ways. First, we use computer programs to identify returns that may have incorrect amounts. These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Second, we use information from outside sources that indicates that a return may have incorrect amounts. These sources may include newspapers, public records, and individuals. If we determine that the information is accurate and reliable, we may use it to select a return for examination.
Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. The following sections give an overview of how we conduct examinations.
taxmap/pub17/p17-183.htm#en_us_publink1000175029

By mail.(p265)

rule
We handle many examinations and inquiries by mail. We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. You can respond by mail or you can request a personal interview with an examiner. If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Please do not hesitate to write to us about anything you do not understand.
taxmap/pub17/p17-183.htm#en_us_publink1000175030

By interview.(p265)

rule
If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. If you do not agree with these changes, you can meet with the examiner's supervisor.
taxmap/pub17/p17-183.htm#en_us_publink1000175031

Repeat examinations.(p265)

rule
If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination.
taxmap/pub17/p17-183.htm#en_us_publink1000175032

Appeals(p265)

rule
If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of IRS. Most differences can be settled without expensive and time-consuming court trials. Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund.
If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U.S. Tax Court, U.S. Court of Federal Claims, or the U.S. District Court where you live. If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case.
taxmap/pub17/p17-183.htm#en_us_publink1000175033

Collections(p265)

rule
Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. It describes:
Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights.
taxmap/pub17/p17-183.htm#en_us_publink1000175034

Innocent spouse relief.(p265)

rule
Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties due on your joint return. However, if you qualify for innocent spouse relief, you may be relieved of part or all of the joint liability. To request relief, you must file Form 8857, Request for Innocent Spouse Relief. For more information on innocent spouse relief, see Publication 971, Innocent Spouse Relief, and Form 8857.
taxmap/pub17/p17-183.htm#en_us_publink1000175035

Potential Third Party Contacts(p265)

rule
Generally, the IRS will deal directly with you or your duly authorized representative. However, we sometimes talk with other persons if we need information that you have been unable to provide, or to verify information we have received. If we do contact other persons, such as a neighbor, bank, employer, or employees, we will generally need to tell them limited information, such as your name. The law prohibits us from disclosing any more information than is necessary to obtain or verify the information we are seeking. Our need to contact other persons may continue as long as there is activity in your case. If we do contact other persons, you have a right to request a list of those contacted.
taxmap/pub17/p17-183.htm#en_us_publink1000175036

Refunds(p265)

rule
You may file a claim for refund if you think you paid too much tax. You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds.
If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund.