,f$]al ,"w%eet           #a
    
                               ,t#a-bjjf

  ,use ! foll[+ *>ts 6make yr calcul,ns
ac 6! l9e 9/ruc;ns 3ta9$ 9 yr ,g5]al
,9come ,tax & ,b5efit ,guide4 ,keep ?
"w%eet = yr records4 ..,d n atta* x 6!
return y s5d .u4

                ,9/al;ts
    
  ,= details1 see 8,%d y 2 pay+ yr taxes
09/al;ts80 9 ! guide4

7#a7 ,total paya# f l9e
  #dce ( yr return 7n
  9clud+ ! am.t on l9e
  #dba7 """"""""""""""""""""""""" 4#----
7#b7 ,total cr$its f l9e
  #dhb ( yr return """"""" 4#----
7#c7 ,total ( am.ts on
  l9es #ddh1 #dej1 #deg1 &
  #dgf ( yr return """"""" 4#----
                                      #a
             ,f$]al "w%eet           a#a
7#d7 ,l9e #b m9us l9e #c   4#---- 4#----
7#e7 ,l9e #a m9us l9e #d """""""" 4#----

  ,y may h 6pay yr #bjjg taxes 09/al;ts
if = #bjjg1 &= ei #bjjf or #bjje1 ! am.t
on l9e #e is m ?an 4#b1jjj4

       ,l9e #bce--,social b5efits
                repay;t
    
7#a7 ,am.t f l9e #aac ( yr return 4#----
7#b7 ,am.t f l9e #adf ( yr return 4#----
7#c7 ,add l9es #a & #b4 """"""""" 4#----
7#d7 ,ov]pay;t ( ,old ,age
  ,secur;y b5efits recov]$ 7box
  #bj ( yr ,t#d;,a7,,oas7 slip7   4#----
7#e7 ,l9e #c m9us l9e #d 7if
  negative1 5t] 8#j07 """"""""""" 4#----
7#f7 ,am.t f l9e #bcd ( yr return 4#----
7#g7 ;,,ei b5efits repay;t
  f l9e #d (! *>t on yr
  ,t#d;,e slip 7if any7 "" 4#----

                                      #b
             ,f$]al "w%eet           b#a
7#h7 ,univ]sal ,* ,c>e
  ,b5efit 7,,uccb7 7l9e
  #aag ( yr return7 """""" 4#----
7#i7 ,l9e #g plus l9e #h   4#---- 4#----
7#aj7 ,l9e #f m9us l9e #i """"""" 4#----
7#aa7 ,base am.t """"""""""" 4#fb1add.jj
7#ab7 ,l9e #aj m9us l9e #aa 7if
  negative1 5t] 8#j07 """"""""""" 4#----
7#ac7 ,multiply ! am.t on l9e #ab
  0#ae@3p4 """""""""""""""""""""" 4#----
7#ad7 ,5t] ! am.t f l9e #e or l9e
  #ac1 :i*"e is .less4 """""""""" 4#----
7#ae7 ,5t] ! am.t f l9e #g abv
  7if any74 """"""""""""""""""""" 4#----
7#af7 ,add l9es #ad & #ae4 ,5t] ?
  am.t on l9es #bce & #dbb ( yr
  return4 """"""""""""""""""""""" 4#----

          ,l9e #cja--,age am.t
    
7#a7 ,maximum claim """"""""" 4#e1jff.jj
7#b7 ,yr net 9come f
  l9e #bcf ( yr
  return """"""""""""""""" 4#----     #c
             ,f$]al "w%eet           c#a
7#c7 ,base am.t """""""""" 4#cj1bgj.jj
7#d7 ,l9e #b m9us
  l9e #c 7if
  negative1 5t]
  8#j07 """""""""""""""""" 4#----
7#e7 ,multiply !
  am.t on l9e #d
  0#ae@3p4 """""""""""""""""""""" 4#----
7#f7 ,l9e #a m9us l9e #e 7if
  negative1 5t] 8#j074 ,5t] ?
  am.t on l9e #cja ( ,s*$ule #a4  4#----

      ,l9e #cje--,am.t = an eligi#
                dep5dant
    
7#a7 ,base am.t """"""""""""" 4#h1bef.jj
7#b7 ,dep5dant's net 9come """""" 4#----
7#c7 ,l9e #a m9us l9e #b 7if
  negative1 5t] 8#j07 """"""""""" 4#----

  ,5t]1 on l9e #cje ( ,s*$ule #a1
.4#g1eje or ! am.t on l9e #c1 :i*"e is
.less4
                                      #d
             ,f$]al "w%eet           d#a
  ,atta* ,s*$ule #e 6yr return 6provide
details = ? dep5dant4
--------------------------------------#b
        ,l9e #cjf--,am.t = 9firm
       dep5dants age #ah or old]
    
  ,if yr dep5dant's net 9come = #bjjf 0
4#i1eac or m1 y _c make a claim4

7#a7 ,base am.t """"""""""""" 4#i1eac.jj
7#b7 ,dep5dant's net 9come """""" 4#----
7#c7 ,l9e #a m9us l9e #b2 if !
  result is m ?an 4#c1icc1
  .5t] .4#c1icc """"""""""""""""" 4#----
7#d7 ,if y claim$ ? dep5dant
  on l9e #cje ( ,s*$ule #a1
  5t] ! am.t claim$4 """""""""""" 4#----
7#e7 ,all[a# am.t = ?
  dep5dant3 l9e #c m9us l9e #d
  7if negative1 5t] 8#j07 """"""" 4#----

  ..,-plete ? calcul,n = ea* .dep5dant4
  ,5t]1 on l9e #cjf ( ,s*$ule #a1 !
total am.t claim$ = all dep5dants4    #e
             ,f$]al "w%eet           a#b
  ,atta* ,s*$ule #e 6yr return 6provide
details = ea* dep5dant4

      ,l9e #cad--,p5.n 9come am.t
    
7#a7 ,am.t f l9e #aae ( yr return 4#----
7#b7 ,annu;y pay;ts f l9e #abi (
  yr return 7box #af ( yr
  ,t#d;,,rsp slip7 only if y 7
  age #fe or old] on ,decemb]
  #ca1 #bjjf1 or y rcvd ! pay;ts
  2c (! d1? ( yr sp\se or -mon-
  law "pn]4 """"""""""""""""""""" 4#----
7#c7 ,add l9es #a & #b4 """"""""" 4#----
7#d7 ,=eign p5.n 9come
  9clud$ on l9e #aae &
  deduct$ on l9e #bef """" 4#----
7#e7 ,9come f a ,u4,s4
  9dividual retire;t a3.t
  7,,ira7 9clud$ on l9e
  #aae """"""""""""""""""" 4#----
7#f7 ,excess am.ts f a
  ,,rrif 9clud$ on l9e
  #aae & transf]r$ 6an                #f
             ,f$]al "w%eet           b#b
  ,,rrsp1 ano!r ,,rrif1 or
  an annu;y4 """"""""""""" 4#----
7#g7 ,add l9es #d1 #e1 &
  #f4 """""""""""""""""""" 4#---- 4#----
7#h7 ,l9e #c m9us l9e #g """""""" 4#----

  ,5t]1 on l9e #cad ( ,s*$ule #a1
.4#b1jjj or ! am.t on l9e #h1 :i*"e is
.less4

        ,l9e #cae--,c>egiv] am.t
    
  ,if yr dep5dant's net 9come = #bjjf 0
4#ag1cfc or m1 y _c make a claim4

7#a7 ,base am.t """""""""""" 4#ag1cfc.jj
7#b7 ,dep5dant's net 9come """""" 4#----
7#c7 ,l9e #a m9us l9e #b2 if !
  result is m ?an 4#c1icc1
  .5t] .4#c1icc4 """""""""""""""" 4#----
7#d7 ,if y claim$ ? dep5dant
  on l9e #cje ( ,s*$ule #a1
  5t] ! am.t claim$4 """""""""""" 4#----
                                      #g
             ,f$]al "w%eet           c#b
7#e7 ,all[a# am.t = ?
  dep5dant3 l9e #c m9us l9e #d
  7if negative1 5t] 8#j07 """"""" 4#----

  ..,-plete ? calcul,n = ea* .dep5dant4
,5t]1 on l9e #cae ( ,s*$ule #a1 ! total
am.t claim$ = all dep5dants4 ,atta*
,s*$ule #e 6yr return 6provide details =
ea* dep5dant4

      ,l9e #caf--,4abil;y am.t 7=
     self7 7calcul,n if y 7 "u age
      #ah on ,decemb] #ca1 #bjjf7
    
7#a7 ,maximum
  supple;t """""""""""""""""" 4#c1icc.jj
7#b7 ,total exp5ses
  = * c>e & att5dant
  c>e claim$ 0y or =
  y 0any"o """"""""""""""" 4#----
7#c7 ,base am.t """""""""" 4#b1cjc.jj
7#d7 ,l9e #b m9us l9e #c
  7if negative1 5t] 8#j07  4#---- 4#----
                                      #h
             ,f$]al "w%eet           d#b
7#e7 ,l9e #a m9us l9e #d
  7if negative1 5t] 8#j07 """"""" 4#----

  ,5t]1 on l9e #caf ( ,s*$ule #a1
4#f1gda .plus ! am.t on l9e #e 7maximum
claim 4#aj1fgd7 un.s ? *>t is 2+ -plet$
=! *>t = l9e #cah4

        ,l9e #cah--,4abil;y am.t
         transf]r$ f a dep5dant
    
7#a7 ,base am.t """"""""""""" 4#f1gda.jj
7#b7 ,if ! dep5dant 0 "u age
  #ah on ,decemb] #ca1 #bjjf1
  5t] ! am.t f l9e #e ( 8 or
  h] *>t = l9e #caf4 ,o!rwise1
  5t] 8#j04 """"""""""""""""""""" 4#----
7#c7 ,add l9es #a & #b4 """"""""" 4#----
7#d7 ,total ( am.ts yr
  dep5dant c claim on l9es #i
  6#ba ( 8 or h] ,s*$ule #a """"" 4#----
7#e7 ,add l9es #c & #d4 """"""""" 4#----

                                      #i
             ,f$]al "w%eet           e#b
7#f7 ,dep5dant's taxa# 9come f
  l9e #bfj ( 8 or h] return """"" 4#----
7#g7 ,l9e #e m9us l9e #f 7if
  negative1 5t] 8#j07 """"""""""" 4#----

  ,5t]1 on l9e #cah ( ,s*$ule #a1 ! am.t
on l9e #c or l9e #g1 :i*"e is .less4
--------------------------------------#c
      ,l9e #daj--,f$]al political
           3tribu;n tax cr$it
    
  ,if yr total f$]al political 3tribu;ns
7l9e #dji7 7 4#a1bge or m1 5t] 4#fej on
l9e #daj ( ,s*$ule #a4

,transcrib]'s note3
  7,! foll[+ is set up 9 ?ree columns47

  ,column #a3 ,= total 3tribu;ns ( 4#djj
    or less
7#a7 ,total 3tribu;ns """"""""""" 4#----
7#b7 ,base am.t """"""""""""""" 4#jjj.jj
7#c7 ,l9e #a m9us l9e #b """""""" 4#----
                                     #aj
             ,f$]al "w%eet           a#c
7#d7 ,rate """""""""""""""""""""" #ge@3p
7#e7 ,multiply l9e #c 0! rate on
  l9e #d """""""""""""""""""""""" 4#----
7#f7 ,cr$it on base am.t """""" 4#jjj.jj
7#g7 ,add l9es #e & #f """""""""" 4#----

  ,5t] ! am.t on l9e #g on l9e #daj (
,s*$ule #a4

  ,column #b3 ,= total 3tribu;ns ( m ?an
    4#djj b n m ?an 4#gej
7#a7 ,total 3tribu;ns """"""""""" 4#----
7#b7 ,base am.t """"""""""""""" 4#djj.jj
7#c7 ,l9e #a m9us l9e #b """""""" 4#----
7#d7 ,rate """""""""""""""""""""" #ej@3p
7#e7 ,multiply l9e #c 0! rate on
  l9e #d """""""""""""""""""""""" 4#----
7#f7 ,cr$it on base am.t """""" 4#cjj.jj
7#g7 ,add l9es #e & #f """""""""" 4#----

  ,5t] ! am.t on l9e #g on l9e #daj (
,s*$ule #a4

                                     #aa
             ,f$]al "w%eet           b#c
  ,column #c3 ,= total 3tribu;ns ( m ?an
    4#gej b n m ?an 4#a1bge
7#a7 ,total 3tribu;ns """"""""""" 4#----
7#b7 ,base am.t """"""""""""""" 4#gej.jj
7#c7 ,l9e #a m9us l9e #b """""""" 4#----
7#d7 ,rate """"""""""""""""""" #cc.cc@3p
7#e7 ,multiply l9e #c 0! rate
  on l9e #d """"""""""""""""""""" 4#----
7#f7 ,cr$it on base am.t """""" 4#dge.jj
7#g7 ,add l9es #e & #f """""""""" 4#----

  ,5t] ! am.t on l9e #g on l9e #daj (
,s*$ule #a4










                                     #ab
      ,l9e #deb--,refunda# m$ical    c#c
            exp5se supple;t
    
  .,r1d ! .3di;ns at l9e #deb 9 yr guide
6det]m9e if y c claim ? cr$it4

7#a7 ,yr net 9come f l9e
  #bcf ( yr return """"""" 4#----
7#b7 ,net 9come ( yr sp\se
  or -mon-law "pn] f page
  #a ( yr return """"""""" 4#----
7#c7 ,add l9es #a & #b4 "" 4#---- 4#----
7#d7 ,univ]sal ,* ,c>e
  ,b5efit 7,,uccb7 7l9e
  #aag ( yr return7 or !
  b5efit ( yr sp\se or
  -mon-law "pn] f page #a
  ( yr return """"""""""""""""""" 4#----
7#e7 ,adju/$ family net 9come3
  l9e #c m9us l9e #d """""""""""" 4#----
7#f7 ,base am.t """""""""""" 4#bb1adj.jj
7#g7 ,l9e #e m9us l9e #f 7if
  negative1 5t] 8#j07 """"""""""" 4#----
7#h7 .,5t] .4#a1jjj or #be@3p (!
  total ( l9e #bae 7( yr return7     #ac
             ,f$]al "w%eet           d#c
  & l9e #ccb 7( ,s*$ule #a71
  :i*"e is .less """""""""""""""" 4#----
7#i7 ,multiply ! am.t on .l9e .#g
  0#e@3p """""""""""""""""""""""" 4#----
7#aj7 ,l9e #h m9us l9e #i 7if
  negative1 5t] 8#j074 ,5t] ?
  am.t on l9e #deb ( yr return4   4#----
















                                     #ad