Form 1040 Qualified Dividends and Capital Gain Tax Worksheet 2014 Line 44 ► Keep for your records Name(s) Shown on Return Social Security Number 1 Enter the amount from Form 1040, line 43 1 2 Enter the amount from Form 1040. line 9b 2 3 Are you filing Schedule D? Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or loss. enter -0- 3 No. Enter the amount from Form 1040. line 13. 4 Add lines 2 and 3 4 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 6 Subtract line 5 from line 4. If zero or less, enter -0- 6 7 Subtract line 6 from line 1. If zero or less, enter -0- 7 8 Enter: $36,900 if single or married filing separately. $73,800 if married filing jointly or qualifying widow(er). 8 $49,400 if head of household. 9 Enter the smaller of line 1 or line 8 9 10 Enter the smaller of line 7 or line 9 10 11 Subtract line 10 from line 9 (this amount taxed at 0%) 11 12 Enter the smaller of line 1 or line 6 12 13 Enter the amount from line 11 13 14 Subtract line 13 from line 12 14 15 Enter: $406.750 if single, $228,800 if married filing separately. 15 $457.600 if married filing jointly or qualifying widow(er). $432.200 if head of household. 16 Enter the smaller of line 1 or line 15 16 17 Add lines 7 and 11 17 18 Subtract line 17 from line 16. If zero or less, enter -0- 18 19 Enter the smaller of line 14 or line 18 19 20 Multiply line 19 by 15% (.15) 20 21 Add lines 11 and 19 21 22 Subtract line 21 from line 12 22 23 Multiply line 22 by 20% (.20) 23 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 25 Add lines 20, 23, and 24 25 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 this tax. If the amount on line 1 is $100.000 or more. use the Tax Computation Worksheet 26 27 Tax on all taxable Income. Enter the smaller of line 25 or line 26 here and on Form 1040, line 44. 27 EFTA01220939