1. | Enter the amount from Form 1040 or 1040-SR, line 11b. However, if you are filing Form 2555 (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 1. | fill in the blank 8 | | |
2. | Enter the amount from Form 1040 or 1040-SR, line 3a* . . | 2. | fill in the blank 9 | | | | |
3. | Are you filing Schedule D?* | | | | | | |
| Yes | Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-. | } | 3. | fill in the blank 10 | | | | |
| No | Enter the amount from Form 1040 or Form 1040-SR, line 6. | | | | | | |
4. | Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 4. | fill in the blank 11 | | | | |
5. | If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . | 5. | fill in the blank 12 | | | | |
6. | Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . | 6. | fill in the blank 13 | | |
7. | Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . | 7. | fill in the blank 14 | | |
8. | Enter: | | | | |
| $39,375 if single or married filing separately, | } | | | | | |
| $78,750 if married filing jointly or qualifying widow(er), | . . . . . . . . . . . | 8. | fill in the blank 15 | | |
| $52,750 if head of household. | | | | | |
9. | Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 9. | fill in the blank 16 | | |
10. | Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 10. | fill in the blank 17 | | |
11. | Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . | 11. | fill in the blank 18 | | |
12. | Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 12. | fill in the blank 19 | | |
13. | Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 13. | fill in the blank 20 | | |
14. | Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 14. | fill in the blank 21 | | |
15. | Enter: | | |
| $434,550 if single, | } | | | | | |
| $244,425 if married filing separately, | . . . . . . . . . . . . . | 15. | fill in the blank 22 | | |
| $488,850 if married filing jointly or qualifying widow(er), | | | | | |
| $461,700 if head of household. | | | | | | |
16. | Enter the smaller of line 1 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 16. | fill in the blank 23 | | |
17. | Add lines 7 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 17. | fill in the blank 24 | | |
18. | Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . | 18. | fill in the blank 25 | | |
19. | Enter the smaller of line 14 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 19. | fill in the blank 26 | | |
20. | Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 20. | fill in the blank 27 |
21. | Add lines 11 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 21. | fill in the blank 28 | | |
22. | Subtract line 21 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 22. | fill in the blank 29 | | |
23. | Multiply line 22 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 23. | fill in the blank 30 |
24. | Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet . . . . . . . . . | 24. | fill in the blank 31 |
25. | Add lines 20, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 25. | fill in the blank 32 |
26. | Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet . . . . . . . . | 26. | fill in the blank 33 |
27. | Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on the entry space on Form 1040 or 1040-SR, line 12a. If you are filing Form 2555, don't enter this amount on the entry space on Form 1040 or 1040-SR, line 12a. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet . . . . | 27. | fill in the blank 34 |
* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line. |