IRS Withholding Compliance Program Letter

--- ## Page 1 IRS Department of the Treasury Internal Revenue Service 310 Lowell Street Stop 837 Andover MA 01810 In reply refer to: 0865540740 Jan. 06, 2026 LTR 2801C 3 ***-**-2374 000000 00 00013164 BODC: WI TATYANA JONGSMA 851 BRIGHTWATERS BLVD NE ST PETERSBURG FL 33704-3719 018600 **Social Security number:** ***-**-2374 **Employer:** N-Able Technologies Inc **Employer identification number:** 95-4547068 Dear Taxpayer: ### WHY WE ARE WRITING TO YOU Generally, the amount your employer withholds for federal income tax is based on your Form W-4, Employee's Withholding Certificate. However, the IRS may review whether you are entitled to claim exempt status or a certain withholding status/rate on Form W-4. We determined you aren't entitled to claim exempt status or withholding reductions; therefore, you were selected for the Withholding Compliance Program. ### INSTRUCTIONS WE GAVE YOUR EMPLOYER(S) We sent your employer a "lock-in letter" instructing them to begin withholding income tax from your wages based on the following withholding arrangement: **Withholding status (filing status):** Married **Withholding rate:** Standard withholding rate **Annual withholding reductions (Form W-4 Step 3):** $.00 **Other income (Form W-4 Step 4(a))** $0.00 **Deductions (Form W-4 Step 4 (b))** $0.00 **Additional amount to withhold per paycheck (Form W-4 Step 4(c)):** $54.00 We also instructed your employer(s) not to honor your current Form W-4 or a new Form W-4 from you, UNLESS it results in MORE withholding than using the withholding arrangement listed above. ### WHAT THIS CHANGE MEANS FOR YOU This change in your withholding arrangement will increase the amount of tax withheld from your wages. ### IF YOU DON'T AGREE --- ## Page 2 ``` 0865540740 Jan. 06, 2026 LTR 2801C 3 ***-**-2374 000000 00 00013165 TATYANA JONGSMA 851 BRIGHTWATERS BLVD NE ST PETERSBURG FL 33704-3719 - You can request a review of our determination. You can call us at the number listed below within 30 days from the date of this letter. We will consider your explanation why you are entitled to a different withholding arrangement (or exempt status). - When you call, have the following information available. If you file jointly, your spouse must be present to give consent, and you must have the same information available for your spouse. 1. Current Form W-4 and worksheets. 2. Most recent pay stubs for all jobs. 3. How often you (and your spouse) are paid (i.e. weekly, bi-weekly, semi-monthly or monthly). 4. Amounts you (and your spouse) are currently claiming on your Form(s) W-4. 5. The Social Security number (SSN) or individual taxpayer identification number (ITIN), and date of birth for each dependent you are entitled to claim. 6. A copy of the most recent tax return due, including all schedules, forms and attachments. 7. If you file jointly, your spouse s complete name, SSN, and current employer. 8. If you file jointly, you must identify if you and your spouse intend to apply 100% of the additional withholding (or reduction from standard withholding) to one spouse or split between each spouse, 50/50 proportionate to wages. NOTE: Your withholding usually will be most accurate when you request all of the additional amount to withhold on the Form W-4 for the highest paying job. - If you file jointly and your spouse does not agree to be enrolled in the Withholding Compliance Program, we will determine your withholding arrangement and apply 100% of the additional withholding to your wages. - If you prefer you can write to us at the address listed below. Send a written statement requesting a modification and the information above to support your claim that you are entitled to a different withholding arrangement. - If the information justifies a change to the withholding arrangement listed above, we will instruct your employer(s) to adjust your income tax withholding accordingly. YOU COULD BE ASSESSED A PENALTY ``` --- ## Page 3 0865540740 Jan. 06, 2026 LTR 2801C 3 ***-**-2374 000000 00 00013166 TATYANA JONGSMA 851 BRIGHTWATERS BLVD NE ST PETERSBURG FL 33704-3719 018600 If there is no reasonable basis to justify the withholding status (filing status), withholding rate, or exempt status claimed on your Form W-4 you furnished to your employer, you may be subject to a $500 civil penalty under Internal Revenue Code Section 6682 for making a false statement about your withholding. We aren't making a determination of your ultimate tax liability. You pay federal income tax through withholding or by making estimated tax payments throughout the year. Estimated tax is the method that can be used to pay tax on income that isn't subject to withholding. If you don't pay enough tax throughout the year, you may have to pay a penalty for underpayment of estimated tax. ### HOW YOU CAN BE RELEASED FROM THE WITHHOLDING COMPLIANCE PROGRAM You must continue to file returns and pay your tax due timely. Payments, including estimated tax payments, made before the due date (without regard to extensions) of the original return are considered paid on the due date. For example, income tax withheld during the year is considered paid on the due date of the return, April 15th for most taxpayers. If you timely meet all your filing and payment obligations for three consecutive years, you can request that we release you from the Withholding Compliance Program. **Note:** An approved installment agreement for past balances due does not meet the requirements for release from the Withholding Compliance Program. ### WHERE YOU CAN FIND ADDITIONAL INFORMATION - Visit our website at www.irs.gov/whc. - Publication 1, Your Rights as a Taxpayer. - Publication 505, Tax Withholding and Estimated Tax - For tax forms, instructions and publications, visit www.irs.gov or call 800-TAX-FORM (800-829-3676). ### HOW TO CONTACT THE WITHHOLDING COMPLIANCE UNIT You can call the Withholding Compliance Unit, weekdays between 8 a.m. and 5 p.m. at 855-839-2235. You can send us the information by fax to 855-202-8300 using either a fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service's privacy and security policies. Include a cover sheet with the following information: --- ## Page 4 0865540740 Jan. 06, 2026 LTR 2801C 3 ***-**-2374 000000 00 00013167 TATYANA JONGSMA 851 BRIGHTWATERS BLVD NE ST PETERSBURG FL 33704-3719 **Date:** **Name:** **Phone number and hours we can reach you:** **Social Security number:** **Number of faxed pages:** You can write to us at the address listed below: Internal Revenue Service Campus Collection, Andover Withholding Compliance Unit 310 Lowell Street, Stop 837 Andover, MA 01810 When you write, include this letter and provide in the spaces below, your telephone number and the hours we can reach you. Keep a copy of this letter for your records. **Telephone Number ( )**________________ **Hours**__________ Sincerely yours, S. J. Milburn Operations Manager, Collections **Enclosures:** - Form W-4 . --- ## Page 5 # **Form W-4** ### Employee's Withholding Certificate **OMB No. 1545-0074** **Department of the Treasury** **Internal Revenue Service** Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. **Give Form W-4 to your employer.** **Your withholding is subject to review by the IRS.** **2026** --- ## **Step 1: Enter Personal Information** | (a) First name and middle initial | Last name | (b) Social security number | |-----------------------------------|-----------|---------------------------| | | | | **Address** **City or town, state, and ZIP code** > Does your name match the name on your social security card? If not, to ensure you get credit for your earnings, contact SSA at 800-772-1213 or go to www.ssa.gov. | (c) | |-----| | [ ] Single or Married filing separately | | [ ] Married filing jointly or Qualifying surviving spouse | | [ ] Head of household (Check only if you're unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.) | > **Caution:** To claim certain credits or deductions on your tax return, you (and/or your spouse if married filing jointly) are required to have a social security number valid for employment. See page 2 for more information. --- **TIP:** Consider using the estimator at www.irs.gov/W4App to determine the most accurate withholding for the rest of the year if you: are completing this form after the beginning of the year; expect to work only part of the year; or have changes during the year in your marital status, number of jobs for you (and/or your spouse if married filing jointly), dependents, other income (not from jobs), deductions, or credits. Have your most recent pay stub(s) from this year available when using the estimator. At the beginning of next year, use the estimator again to recheck your withholding. **Complete Steps 2-4 ONLY if they apply to you; otherwise, skip to Step 5.** See page 2 for more information on each step, who can claim exemption from withholding, and when to use the estimator at www.irs.gov/W4App. --- ## **Step 2: Multiple Jobs or Spouse Works** Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs. **Do only one of the following.** - **(a)** Use the estimator at www.irs.gov/W4App for the most accurate withholding for this step (and Steps 3-4). If you or your spouse have self-employment income, use this option; or - **(b)** Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below; or - **(c)** If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This option is generally more accurate than Step 2(b) if pay at the lower paying job is more than half of the pay at the higher paying job. Otherwise, Step 2(b) is more accurate . . . . . . . . . . . . . . . . [ ] **Complete Steps 3-4(b) on Form W-4 for only ONE of these jobs.** Leave those steps blank for the other jobs. (Your withholding will be most accurate if you complete Steps 3-4(b) on the Form W-4 for the highest paying job.) --- ## **Step 3: Claim Dependent and Other Credits** If your total income will be $200,000 or less ($400,000 or less if married filing jointly): | (a) Multiply the number of qualifying children under age 17 by $2,200 . . . . . . . . . . . . . . . . . . . . | 3(a) | $ | |---------------------------------------------------------------------------------------------------------------|------|---| | (b) Multiply the number of other dependents by $500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 3(b) | $ | Add the amounts from Steps 3(a) and 3(b), plus the amount for other credits. Enter the total here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . **3** | **$** --- ## **Step 4: Other Adjustments** | (a) **Other income (not from jobs).** If you want tax withheld for other income you expect this year that won't have withholding, enter the amount of other income here. This may include interest, dividends, and retirement income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 4(a) | $ | |-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------|---| | (b) **Deductions.** Use the Deductions Worksheet on page 4 to determine the amount of deductions you may claim, which will reduce your withholding. (If you skip this line, your withholding will be based on the standard deduction.) Enter the result here . . | 4(b) | $ | | (c) **Extra withholding.** Enter any additional tax you want withheld each pay period . . | 4(c) | $ | --- ## **Exempt from withholding** | | |---| | **Exempt from withholding** | | I claim exemption from withholding for 2026, and I certify that I meet both of the conditions for exemption for 2026. See *Exemption from withholding* on page 2. I understand I will need to submit a new Form W-4 for 2027 . [ ] | --- ## **Step 5: Sign Here** Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete. | Employee's signature (This form is not valid unless you sign it.) | Date | |---------------------------------------------------------------------|------| | | | --- ## **Employers Only** | Employer's name and address | First date of employment | Employer identification number (EIN) | |-----------------------------|--------------------------|-------------------------------------| | | | | --- For Privacy Act and Paperwork Reduction Act Notice, see page 4. **Cat. No. 10220Q** **Form W-4 (2026) Created 12/8/25** --- ## Page 6 Form W-4 (2026) Page 2 ### General Instructions Section references are to the Internal Revenue Code unless otherwise noted. ### Future Developments For the latest information about developments related to Form W-4, such as legislation enacted after it was published, go to www.irs.gov/FormW4. ### Purpose of Form Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. If too little is withheld, you will generally owe tax when you file your tax return and may owe a penalty. If too much is withheld, you will generally be due a refund. Complete a new Form W-4 when changes to your personal or financial situation would change the entries on the form. For more information on withholding and when you must furnish a new Form W-4, see Pub. 505, Tax Withholding and Estimated Tax. **Exemption from withholding.** You may claim exemption from withholding for 2026 if you meet both of the following conditions: you had no federal income tax liability in 2025 and you expect to have no federal income tax liability in 2026. You had no federal income tax liability in 2025 if (1) your total tax on line 24 on your 2025 Form 1040 or 1040-SR is zero (or less than the sum of lines 27a, 28, 29, and 30), or (2) you were not required to file a return because your income was below the filing threshold for your correct filing status. If you claim exemption, you will have no income tax withheld from your paycheck and may owe taxes and penalties when you file your 2026 tax return. To claim exemption from withholding, certify that you meet both of the conditions by checking the box in the Exempt from withholding section. Then, complete Steps 1(a), 1(b), and 5. Do not complete any other steps. You will need to submit a new Form W-4 by February 16, 2027. **Your privacy.** Steps 2(c) and 4(a) ask for information regarding income you received from sources other than the job associated with this Form W-4. If you have concerns with providing the information asked for in Step 2(c), you may choose Step 2(b) as an alternative; if you have concerns with providing the information asked for in Step 4(a), you may enter an additional amount you want withheld per pay period in Step 4(c) as an alternative. **When to use the estimator.** Consider using the estimator at www.irs.gov/W4App if you: - 1. Are submitting this form after the beginning of the year; - 2. Expect to work only part of the year; - 3. Have changes during the year in your marital status, number of jobs for you (and/or your spouse if married filing jointly), or number of dependents, or changes in your deductions or credits; - 4. Receive dividends, capital gains, social security, bonuses, or business income, or are subject to the Additional Medicare Tax or Net Investment Income Tax; or - 5. Prefer the most accurate withholding for multiple job situations. **Tip:** Have your most recent pay stub(s) from this year available when using the estimator to account for federal income tax that has already been withheld this year. At the beginning of next year, use the estimator again to recheck your withholding. **Self-employment.** Generally, you will owe both income and self-employment taxes on any self-employment income you receive separate from the wages you receive as an employee. If you want to pay these taxes through withholding from your wages, use the estimator at www.irs.gov/W4App to figure the amount to have withheld. **Nonresident alien.** If you're a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form. ### Specific Instructions **Step 1(c).** Check your anticipated filing status. This will determine the standard deduction and tax rates used to compute your withholding. **Step 2.** Use this step if you (1) have more than one job at the same time, or (2) are married filing jointly and you and your spouse both work. Submit a separate Form W-4 for each job. Option (a) most accurately calculates the additional tax you need to have withheld, while option (b) does so with a little less accuracy. Instead, if you (and your spouse) have a total of only two jobs, you may check the box in option (c). The box must also be checked on the Form W-4 for the other job. If the box is checked, the standard deduction and tax brackets will be cut in half for each job to calculate withholding. This option is accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld, and this extra amount of tax withheld will be larger the greater the difference in pay is between the two jobs. > **CAUTION** > > **Multiple jobs.** Complete Steps 3 through 4(b) on only one Form W-4. Withholding will be most accurate if you do this on the Form W-4 for the highest paying job. **Step 3.** This step provides instructions for determining the amount of the child tax credit and the credit for other dependents that you may be able to claim when you file your tax return. To qualify for the child tax credit, the child must be under age 17 as of December 31, must be your dependent who generally lives with you for more than half the year, and must have the required social security number. You (and/or your spouse if married filing jointly) must have the required social security number to claim certain credits. You may be able to claim a credit for other dependents for whom a child tax credit can't be claimed, such as an older child or a qualifying relative. For additional eligibility requirements for these credits, see Pub. 501, Dependents, Standard Deduction, and Filing Information. You can also include other tax credits for which you are eligible in this step, such as the foreign tax credit and the education tax credits. To do so, add an estimate of the amount for the year to your credits for dependents and enter the total amount in Step 3. Including these credits will increase your paycheck and reduce the amount of any refund you may receive when you file your tax return. **Step 4.** **Step 4(a).** Enter in this step the total of your other estimated income for the year, if any. You shouldn't include income from any jobs or self-employment. If you complete Step 4(a), you likely won't have to make estimated tax payments for that income. If you prefer to pay estimated tax rather than having tax on other income withheld from your paycheck, see Form 1040-ES, Estimated Tax for Individuals. **Step 4(b).** Enter in this step the amount from the Deductions Worksheet, line 15, if you expect to claim deductions other than the basic standard deduction on your 2026 tax return and want to reduce your withholding to account for these deductions. This includes both itemized deductions and other deductions such as for qualified tips, overtime compensation, and passenger vehicle loan interest; student loan interest; IRAs; and seniors. You (and/or your spouse if married filing jointly) must have the required social security number to claim certain deductions. For additional eligibility requirements, see Pub. 501. **Step 4(c).** Enter in this step any additional tax you want withheld from your pay each pay period, including any amounts from the Multiple Jobs Worksheet, line 4. Entering an amount here will reduce your paycheck and will either increase your refund or reduce any amount of tax that you owe when you file your tax return. --- ## Page 7 The user wants me to transcribe all visible text from this Form W-4 (2025) page into clean markdown format. I need to: 1. Start directly with content (no preamble) 2. Use ### for sections 3. Use **bold** for labels 4. Use markdown tables for tabular data 5. Use - bullets for lists 6. Preserve all numbers, dates, and values exactly as shown 7. Output ONLY the transcribed text Let me read the page carefully: Header: - Form W-4 (2025) - Page 3 - Step 2(b)—Multiple Jobs Worksheet (Keep for your records.) Main text: "If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only ONE Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job. To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019. Note: If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you can use the online withholding estimator at www.irs.gov/W4App." Then there are numbered sections: 1. Two jobs. If you have two jobs or you're married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 5. Using the "Higher Paying Job" row and the "Lower Paying Job" column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . . 1 $ 2. Three jobs. If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below. Otherwise, skip to line 3. a. Find the amount from the appropriate table on page 5 using the annual wages from the highest paying job in the "Higher Paying Job" row and the annual wages for your next highest paying job in the "Lower Paying Job" column. Find the value at the intersection of the two household salaries and enter that value on line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a $ b. Add the annual wages of the two highest paying jobs from line 2a together and use the total as the wages in the "Higher Paying Job" row and use the annual wages for your third job in the "Lower Paying Job" column to find the amount from the appropriate table on page 5 and enter this amount on line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b $ c. Add the amounts from lines 2a and 2b and enter the result on line 2c . . . . . . . . . . . 2c $ 3. Enter the number of pay periods per year for the highest paying job. For example, if that job pays weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc. . . . . . 3 4. Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3. Enter this amount here and in Step 4(c) of Form W-4 for the highest paying job (plus any other additional amount you want withheld) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 $ There's also "018600" on the left side. Let me format this properly in markdown. Structure: - Header info - Title - Introductory paragraph - Note - Line 1 (Two jobs) - Line 2 (Three jobs) with subsections a, b, c - Line 3 - Line 4 I should preserve the layout with the dollar sign fields and line numbers aligned to the right. Let me draft this: Form W-4 (2025) Page 3 ### Step 2(b)—Multiple Jobs Worksheet (Keep for your records.) If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only **ONE** Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job. To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019. **Note:** If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you can use the online withholding estimator at www.irs.gov/W4App. --- **1 Two jobs.** If you have two jobs or you're married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 5. Using the "Higher Paying Job" row and the "Lower Paying Job" column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 $_________ **2 Three jobs.** If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below. Otherwise, skip to line 3. **a** Find the amount from the appropriate table on page 5 using the annual wages from the highest paying job in the "Higher Paying Job" row and the annual wages for your next highest paying job in the "Lower Paying Job" column. Find the value at the intersection of the two household salaries and enter that value on line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a $_________ **b** Add the annual wages of the two highest paying jobs from line 2a together and use the total as the wages in the "Higher Paying Job" row and use the annual wages for your third job in the "Lower Paying Job" column to find the amount from the appropriate table on page 5 and enter this amount on line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b $_________ **c** Add the amounts from lines 2a and 2b and enter the result on line 2c . . . . . . . . . . . 2c $_________ **3** Enter the number of pay periods per year for the highest paying job. For example, if that job pays weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc. . . . . . 3 _________ **4** Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3. Enter this amount here and in **Step 4(c)** of Form W-4 for the highest paying job (plus any other additional amount you want withheld) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 $_________ Wait, I need to check the exact spacing and dots. Looking at the image, there are dot leaders leading to the line numbers and dollar amounts. Also, I see "018600" on the left side. That appears to be a form number or document control number. Let me check the original again carefully. The text says: "1 Two jobs. If you have two jobs or you're married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 5. Using the "Higher Paying Job" row and the "Lower Paying Job" column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . . 1 $" Actually, looking at the image, the "1 $" is at the end of the line of dots. And for 2a, 2b, 2c, similar structure. For line 3, it's just a blank line after the number 3. For line 4, it's "4 $" Let me be precise about the text. I should format this as a table or with proper alignment, but the user wants clean markdown. I can use a table format for the lines with dollar amounts. Actually, looking at standard form transcription, I should preserve the structure with the line items. Let me try a different approach. I'll use a table for the worksheet lines to make it clean. | Line | Instructions | Entry | |:---|:---|:---| | 1 | **Two jobs.** If you have two jobs or you're married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 5. Using the "Higher Paying Job" row and the "Lower Paying Job" column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . . | $ | But that might not capture the "dots" properly. The dots are leader lines. Actually, the user said "Use ### for sections, **bold** for labels, markdown tables for tabular data, - bullets for lists." So for the worksheet lines, I could format them as: **1** Two jobs. [description] . . . . . . . . . . . . . . . . . . . . . 1 $_________ But to make it cleaner and match the "tabular data" instruction, perhaps I should make a table for the calculation lines. However, the description text is quite long. Let me look at the actual image again. The structure is: - Line number on the left (bold or prominent) - Description text - Dots leading to the right side - Line number and dollar field on the right Actually, looking at line 2, it's structured as: **2** Three jobs. [description] Then indented a, b, c. Let me format it as: **1 Two jobs.** If you have two jobs or you're married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 5. Using the "Higher Paying Job" row and the "Lower Paying Job" column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . . 1 $_________ But the "1" at the end appears to be aligned to the right with the dollar field. Actually, I think the cleanest way is to transcribe the text as it appears, using line breaks and spacing that reflects the structure, and use a table for the parts that are tabular. Let me try this format: Form W-4 (2025) Page 3 ### Step 2(b)—Multiple Jobs Worksheet (Keep for your records.) If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only **ONE** Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job. To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019. **Note:** If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you can use the online withholding estimator at www.irs.gov/W4App. | | | | |:---|:---|:---| | **1** | **Two jobs.** If you have two jobs or you're married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 5. Using the "Higher Paying Job" row and the "Lower Paying Job" column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3 | 1 $ | | **2** | **Three jobs.** If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below. Otherwise, skip to line 3. | | | **a** | Find the amount from the appropriate table on page 5 using the annual wages from the highest paying job in the "Higher Paying Job" row and the annual wages for your next highest paying job in the "Lower Paying Job" column. Find the value at the intersection of the two household salaries and enter that value on line 2a | 2a $ | | **b** | Add the annual wages of the two highest paying jobs from line 2a together and use the total as the wages in the "Higher Paying Job" row and use the annual wages for your third job in the "Lower Paying Job" column to find the amount from the appropriate table on page 5 and enter this amount on line 2b | 2b $ | | **c** | Add the amounts from lines 2a and 2b and enter the result on line 2c | 2c $ | | **3** | Enter the number of pay periods per year for the highest paying job. For example, if that job pays weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc. | 3 | | **4** | Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3. Enter this amount here and in **Step 4(c)** of Form W-4 for the highest paying job (plus any other additional amount you want withheld) | 4 $ | Actually, that's not quite right because the line numbers appear at the end with the entry fields. Looking at the image more carefully: - Line 1: Text ... 1 $ - Line 2a: Text ... 2a $ - Line 2b: Text ... 2b $ - Line 2c: Text ... 2c $ - Line 3: Text ... 3 [blank] - Line 4: Text ... 4 $ I should probably just transcribe it as paragraphs with the line numbers and dollar signs at the end, or use a table with three columns: Line, Description, Entry. But the user said "markdown tables for tabular data". The worksheet lines are essentially a table. Let me format it this way: **1 Two jobs.** If you have two jobs or you're married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 5. Using the "Higher Paying Job" row and the "Lower Paying Job" column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 $_________ But the underscores might not be necessary - I can just put the $ and a blank or just transcribe the layout. Actually, looking at the image, the fields are blank lines with dollar signs. I should represent them as best I can. Let me try a clean approach: Form W-4 (2025)                                                             Page 3 ### Step 2(b)—Multiple Jobs Worksheet (Keep for your records.) If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only **ONE** Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job. To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019. **Note:** If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you can use the online withholding estimator at www.irs.gov/W4App. **1 Two jobs.** If you have two jobs or you're married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 5. Using the "Higher Paying Job" row and the "Lower Paying Job" column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 $_________ **2 Three jobs.** If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below. Otherwise, skip to line 3. - **a** Find the amount from the appropriate table on page 5 using the annual wages from the highest paying job in the "Higher Paying Job" row and the annual wages for your next highest paying job in the "Lower Paying Job" column. Find the value at the intersection of the two household salaries and enter that value on line 2a . . . . . . . --- ## Page 8 The user wants me to transcribe all visible text on the page as clean markdown. I need to: 1. Use ### for sections 2. Use **bold** for labels 3. Use markdown tables for tabular data 4. Use - bullets for lists 5. Preserve all numbers, dates, and values exactly as shown 6. Output ONLY the transcribed text — no commentary, no analysis, no preamble Let me go through the document carefully: Header: - Form W-4 (2026) - Page 4 - Step 4(b)—Deductions Worksheet (Keep for your records.) Main text: "See the Instructions for Schedule 1-A (Form 1040) for more information about whether you qualify for the deductions on lines 1a, 1b, 1c, 3a, and 3b." Section 1: "1 Deductions for qualified tips, overtime compensation, and passenger vehicle loan interest." - 1a Qualified tips. If your total income is less than $150,000 ($300,000 if married filing jointly), enter an estimate of your qualified tips up to $25,000 ........................ 1a $______ - 1b Qualified overtime compensation. If your total income is less than $150,000 ($300,000 if married filing jointly), enter an estimate of your qualified overtime compensation up to $12,500 ($25,000 if married filing jointly) of the "and-a-half" portion of time-and-a-half compensation ........ 1b $______ - 1c Qualified passenger vehicle loan interest. If your total income is less than $100,000 ($200,000 if married filing jointly), enter an estimate of your qualified passenger vehicle loan interest up to $10,000 ................ 1c $______ Section 2: "2 Add lines 1a, 1b, and 1c. Enter the result here ........................ 2 $______" Section 3: "3 Seniors age 65 or older. If your total income is less than $75,000 ($150,000 if married filing jointly):" - 3a Enter $6,000 if you are age 65 or older before the end of the year ........................ 3a $______ - 3b Enter $6,000 if your spouse is age 65 or older before the end of the year and has a social security number valid for employment ........................ 3b $______ Section 4: "4 Add lines 3a and 3b. Enter the result here ........................ 4 $______" Section 5: "5 Enter an estimate of your student loan interest, deductible IRA contributions, educator expenses, alimony paid, and certain other adjustments from Schedule 1 (Form 1040), Part II. See Pub. 505 for more information ........................ 5 $______" Section 6: "6 Itemized deductions. Enter an estimate of your 2026 itemized deductions from Schedule A (Form 1040). Such deductions may include qualifying:" - 6a Medical and dental expenses. Enter expenses in excess of 7.5% (0.075) of your total income ........ 6a $______ - 6b State and local taxes. If your total income is less than $505,000 ($252,500 if married filing separately), enter state and local taxes paid up to $40,400 ($20,200 if married filing separately) ........ 6b $______ - 6c Home mortgage interest. If your home acquisition debt is less than $750,000 ($375,000 if married filing separately), enter your home mortgage interest expense (including mortgage insurance premiums) ........................ 6c $______ - 6d Gifts to charities. Enter contributions in excess of 0.5% (0.005) of your total income ........ 6d $______ - 6e Other itemized deductions. Enter the amount for other itemized deductions ........ 6e $______ Section 7: "7 Add lines 6a, 6b, 6c, 6d, and 6e. Enter the result here ........................ 7 $______" Section 8: "8 Limitation on itemized deductions." - 8a Enter your total income ........................ 8a $______ - 8b Subtract line 4 from line 8a. If line 4 is greater than line 8a, enter -0- here and on line 10. Skip line 9 ........ 8b $______ Section 9: "9 Enter: { $768,700 if you're married filing jointly or a qualifying surviving spouse $640,600 if you're single or head of household $384,350 if you're married filing separately } ........................ 9 $______" Section 10: "10 If line 9 is greater than line 8b, enter the amount from line 7. Otherwise, multiply line 7 by 94% (0.94) and enter the result here ........................ 10 $______" Section 11: "11 Standard deduction. Enter: { $32,200 if you're married filing jointly or a qualifying surviving spouse $24,150 if you're head of household $16,100 if you're single or married filing separately } ........................ 11 $______" Section 12: "12 Cash gifts to charities. If you take the standard deduction, enter cash contributions up to $1,000 ($2,000 if married filing jointly) ........................ 12 $______" Section 13: "13 Add lines 11 and 12. Enter the result here ........................ 13 $______" Section 14: "14 If line 10 is greater than line 13, subtract line 11 from line 10 and enter the result here. If line 13 is greater than line 10, enter the amount from line 12 ........................ 14 $______" Section 15: "15 Add lines 2, 4, 5, and 14. Enter the result here and in Step 4(b) of Form W-4. ........................ 15 $______" Footer left - Privacy Act and Paperwork Reduction Act Notice: "Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding. Failure to provide a properly completed form will result in your being treated as a single person with no other entries on the form; providing fraudulent information may subject you to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation; to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws; and to the Department of Health and Human Services for use in the National Directory of New Hires. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism." Footer right: "You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103. The average time and expenses required to complete and file this form will vary depending on individual circumstances. For estimated averages, see the instructions for your income tax return. If you have suggestions for making this form simpler, we would be happy to hear from you. See the Instructions for your income tax return." I need to format this properly. The lines with entry fields should probably be formatted with the line number, description, and then the field placeholder. Since there are many lines with "$______", I should preserve that structure. For the bracketed sections (lines 9 and 11), I need to format them clearly. Let me structure this: ### Form W-4 (2026) — Page 4 ### Step 4(b)—Deductions Worksheet (Keep for your records.) See the Instructions for Schedule 1-A (Form 1040) for more information about whether you qualify for the deductions on lines 1a, 1b, 1c, 3a, and 3b. **1 Deductions for qualified tips, overtime compensation, and passenger vehicle loan interest.** - **1a Qualified tips.** If your total income is less than $150,000 ($300,000 if married filing jointly), enter an estimate of your qualified tips up to $25,000 ........................ 1a $______ - **1b Qualified overtime compensation.** If your total income is less than $150,000 ($300,000 if married filing jointly), enter an estimate of your qualified overtime compensation up to $12,500 ($25,000 if married filing jointly) of the "and-a-half" portion of time-and-a-half compensation ........ 1b $______ - **1c Qualified passenger vehicle loan interest.** If your total income is less than $100,000 ($200,000 if married filing jointly), enter an estimate of your qualified passenger vehicle loan interest up to $10,000 ................ 1c $______ **2** Add lines 1a, 1b, and 1c. Enter the result here ........................ 2 $______ **3 Seniors age 65 or older.** If your total income is less than $75,000 ($150,000 if married filing jointly): - **3a** Enter $6,000 if you are age 65 or older before the end of the year ........................ 3a $______ - **3b** Enter $6,000 if your spouse is age 65 or older before the end of the year and has a social security number valid for employment ........................ 3b $______ **4** Add lines 3a and 3b. Enter the result here ........................ 4 $______ **5** Enter an estimate of your student loan interest, deductible IRA contributions, educator expenses, alimony paid, and certain other adjustments from Schedule 1 (Form 1040), Part II. See Pub. 505 for more information ........................ 5 $______ **6 Itemized deductions.** Enter an estimate of your 2026 itemized deductions from Schedule A (Form 1040). Such deductions may include qualifying: - **6a Medical and dental expenses.** Enter expenses in excess of 7.5% (0.075) of your total income ........ 6a $______ - **6b State and local taxes.** If your total income is less than $505,000 ($252,500 if married filing separately), enter state and local taxes paid up to $40,400 ($20,200 if married filing separately) ........ 6b $______ - **6c Home mortgage interest.** If your home acquisition debt is less than $750,000 ($375,000 if married filing separately), enter your home mortgage interest expense (including mortgage insurance premiums) ........................ 6c $______ - **6d Gifts to charities.** Enter contributions in excess of 0.5% (0.005) of your total income ........ 6d $______ - **6e Other itemized deductions.** Enter the amount for other itemized deductions ........ 6e $______ **7** Add lines 6a, 6b, 6c, 6d, and 6e. Enter the result here ........................ 7 $______ **8 Limitation on itemized deductions.** - **8a** Enter your total income ........................ 8a $______ - **8b** Subtract line 4 from line 8a. If line 4 is greater than line 8a, enter -0- here and on line 10. Skip line 9 ........ 8b $______ **9** Enter: | Filing Status | Amount | |--------------|--------| | • $768,700 if you're married filing jointly or a qualifying surviving spouse | | | • $640,600 if you're single or head of household | | | • $384,350 if you're married filing separately | | ........................ 9 $______ **10** If line 9 is greater than line 8b, enter the amount from line 7. Otherwise, multiply line 7 by 94% (0.94) and enter the result here ........................ 10 $______ **11 Standard deduction.** Enter: | Filing Status | Amount | |--------------|--------| | • $32,200 if you're married filing jointly or a qualifying surviving spouse | | | • $24,150 if you're head of household | | | • $16,100 if you're single or married filing separately | | ........................ 11 $______ **12 Cash gifts to charities.** If you take the standard deduction, enter cash contributions up to $1,000 ($2,000 if married filing jointly) ........................ 12 $______ **13** Add lines 11 and 12. Enter the result here ........................ 13 $______ **14** If line 10 is greater than line 13, subtract line 11 from line 10 and enter the result here. If line 13 is greater than line 10, enter the amount from line 12 ........................ 14 $______ **15** Add lines 2, 4, 5, and 14. Enter the result here and in Step 4(b) of Form W-4. ........................ 15 $______ --- **Privacy Act and Paperwork Reduction Act Notice.** We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding. Failure to provide a properly completed form will result in your being treated as a single person with no other entries on the form; providing fraudulent information may subject you to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation; to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws; and to the Department of Health and Human Services for use in the National Directory of New Hires. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103. The average time and expenses required to complete and file this form will vary depending on individual circumstances. For estimated averages, see the instructions for your income tax return. If you have suggestions for making this form simpler, we would be happy to hear from you. See the Instructions for your income tax return. --- Wait, I need to check the formatting. The user wants markdown tables for tabular data. Lines 9 and 11 have tabular data with filing status and amounts. Also, I need to make sure I capture all the text exactly. Let me double-check the text for line 5, 6, etc. Line 5 text: "Enter an estimate of your student loan interest, deductible IRA contributions, educator expenses, alimony paid, and certain other adjustments from Schedule 1 (Form 1040), Part II. See Pub. 505 for more information" Line 6 intro: "Itemized deductions. Enter an estimate of your 2026 itemized deductions from Schedule A (Form 1040). Such deductions may include qualifying:" Line 6a: "Medical and dental expenses. Enter expenses in excess of 7.5% (0.075) of your total income" Line 6b: "State and local taxes. If your total income is less than $505,000 ($252,500 if married filing separately), enter state and local taxes paid up to $40,400 ($20,200 if married filing separately)" Line 6c: "Home mortgage interest. If your home acquisition debt is less than $750,000 ($375,000 if married filing separately), enter your home mortgage interest expense (including mortgage insurance premiums)" Line 6d: "Gifts to charities. Enter contributions in excess of 0.5% (0.005) of your total income" Line 6e: "Other itemized deductions. Enter the amount for other itemized deductions" Line 8: "Limitation on itemized deductions." Line 8b: "Subtract line 4 from line 8a. If line 4 is greater than line 8a, enter -0- here and on line 10. Skip line 9" Line 9 options: - $768,700 if you're married filing jointly or a qualifying surviving spouse - $640,600 if you're single or head of household - $384,350 if you're married filing separately Line 11 options: - $32,200 if you're married filing jointly or a qualifying surviving spouse - $24,150 if you're head of household - $16,100 if you're single or married filing separately Line 12: "Cash gifts to charities. If you take the standard deduction, enter cash contributions up to $1,000 ($2,000 if married filing jointly)" Line 14: "If line 10 is greater than line 13, subtract line 11 from line 10 and enter the result here. If line 13 is greater than line 10, enter the amount from line 12" Line 15: "Add lines 2, 4, 5, and 14. Enter the result here and in Step 4(b) of Form W-4." Privacy Act section - need to make sure I have the full text. Left column: "Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding. Failure to provide a properly completed form will result in your being treated as a single person with no other entries on the form; providing fraudulent information may subject you to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation; to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws; and to the Department of Health and Human Services for use in the National Directory of New Hires. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement --- ## Page 9 The user wants me to transcribe all visible text from the page as clean markdown. I need to: 1. Format the content properly using markdown syntax 2. Use ### for sections 3. Use **bold** for labels 4. Use markdown tables for tabular data 5. Preserve all numbers exactly as shown 6. No commentary, no analysis, no preamble Looking at the image, I can see: - Form W-4 (2026) at top left - Page 5 at top right - Three main sections with tables: 1. Married Filing Jointly or Qualifying Surviving Spouse 2. Single or Married Filing Separately 3. Head of Household Each table has: - Row headers for "Higher Paying Job Annual Taxable Wage & Salary" - Column headers for "Lower Paying Job Annual Taxable Wage & Salary" - Numerical values in the cells I need to transcribe this carefully, preserving all the numbers and formatting. Let me start with the first table: **Married Filing Jointly or Qualifying Surviving Spouse** Row ranges: - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 49,999 - $50,000 - 59,999 - $60,000 - 69,999 - $70,000 - 79,999 - $80,000 - 99,999 - $100,000 - 149,999 - $150,000 - 239,999 - $240,000 - 319,999 - $320,000 - 364,999 - $365,000 - 524,999 - $525,000 and over Column ranges: - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 49,999 - $50,000 - 59,999 - $60,000 - 69,999 - $70,000 - 79,999 - $80,000 - 89,999 - $90,000 - 99,999 - $100,000 - 109,999 - $110,000 - 120,000 Wait, looking more carefully at the column headers in the first table: $0 - $10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 - 9,999 19,999 29,999 39,999 49,999 59,999 69,999 79,999 89,999 99,999 109,999 120,000 So the ranges are: - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 49,999 - $50,000 - 59,999 - $60,000 - 69,999 - $70,000 - 79,999 - $80,000 - 89,999 - $90,000 - 99,999 - $100,000 - 109,999 - $110,000 - 120,000 And the row ranges are slightly different. Let me check: - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 49,999 - $50,000 - 59,999 - $60,000 - 69,999 - $70,000 - 79,999 - $80,000 - 99,999 - $100,000 - 149,999 - $150,000 - 239,999 - $240,000 - 319,999 - $320,000 - 364,999 - $365,000 - 524,999 - $525,000 and over Now for the second table: **Single or Married Filing Separately** Columns same as first table. Rows: - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 59,999 - $60,000 - 79,999 - $80,000 - 99,999 - $100,000 - 124,999 - $125,000 - 149,999 - $150,000 - 174,999 - $175,000 - 199,999 - $200,000 - 249,999 - $250,000 - 449,999 - $450,000 and over Third table: **Head of Household** Columns same. Rows: - $0 - 9,999 - $10,000 - 19,999 - $20,000 - 29,999 - $30,000 - 39,999 - $40,000 - 59,999 - $60,000 - 79,999 - $80,000 - 99,999 - $100,000 - 124,999 - $125,000 - 149,999 - $150,000 - 174,999 - $175,000 - 199,999 - $200,000 - 249,999 - $250,000 - 449,999 - $450,000 and over Now I need to transcribe all the numbers carefully. This is tedious but necessary. Let me go row by row. Actually, looking at the image quality, some numbers are a bit blurry but I can make them out. Let me proceed systematically. For the first table, first row ($0-9,999 for higher paying): Values: $0, $0, $480, $850, $850, $1,020, $1,020, $1,020, $1,020, $1,020, $1,020, $1,020 Second row ($10,000-19,999): 0, 480, 1,480, 1,850, 2,050, 2,220, 2,220, 2,220, 2,220, 2,220, 2,220, 2,620 Third row ($20,000-29,999): 480, 1,480, 2,480, 3,050, 3,250, 3,420, 3,420, 3,420, 3,420, 3,420, 3,820, 4,820 Fourth row ($30,000-39,999): 850, 1,850, 3,050, 3,620, 3,820, 3,990, 3,990, 3,990, 3,990, 4,390, 5,390, 6,390 Fifth row ($40,000-49,999): 850, 2,050, 3,250, 3,820, 4,020, 4,190, 4,190, 4,190, 4,590, 5,590, 6,590, 7,590 Sixth row ($50,000-59,999): 1,020, 2,220, 3,420, 3,990, 4,190, 4,360, 4,360, 4,760, 5,760, 6,760, 7,760, 8,760 Seventh row ($60,000-69,999): 1,020, 2,220, 3,420, 3,990, 4,190, 4,360, 4,760, 5,760, 6,760, 7,760, 8,760, 9,760 Eighth row ($70,000-79,999): 1,020, 2,220, 3,420, 3,990, 4,190, 4,760, 5,760, 6,760, 7,760, 8,760, 9,760, 10,760 Ninth row ($80,000-99,999): 1,020, 2,220, 3,420, 4,240, 5,440, 6,610, 7,610, 8,610, 9,610, 10,610, 11,610, 12,610 Tenth row ($100,000-149,999): 1,870, 4,070, 6,270, 7,840, 9,040, 10,210, 11,210, 12,210, 13,210, 14,210, 15,360, 16,560 Eleventh row ($150,000-239,999): 1,870, 4,100, 6,500, 8,270, 9,670, 11,040, 12,240, 13,440, 14,640, 15,840, 17,040, 18,240 Twelfth row ($240,000-319,999): 2,040, 4,440, 6,840, 8,610, 10,010, 11,380, 12,580, 13,780, 14,980, 16,180, 17,380, 18,580 Thirteenth row ($320,000-364,999): 2,040, 4,440, 6,840, 8,610, 10,010, 11,380, 12,580, 13,860, 15,860, 17,860, 19,860, 21,860 Fourteenth row ($365,000-524,999): 2,720, 5,920, 9,390, 12,260, 14,760, 17,230, 19,530, 21,830, 24,130, 26,430, 28,730, 31,030 Fifteenth row ($525,000 and over): 3,140, 6,840, 10,540, 13,610, 16,310, 18,980, 21,480, 23,980, 26,480, 28,980, 31,480, 33,990 Now second table: Single or Married Filing Separately Row 1 ($0-9,999): $90, $850, $1,020, $1,020, $1,020, $1,070, $1,870, $1,870, $1,870, $1,870, $1,870, $1,970 Row 2 ($10,000-19,999): 850, 1,780, 1,980, 1,980, 2,030, 3,030, 3,830, 3,830, 3,830, 3,830, 3,930, 4,130 Row 3 ($20,000-29,999): 1,020, 1,980, 2,180, 2,230, 3,230, 4,230, 5,030, 5,030, 5,030, 5,130, 5,330, 5,530 Row 4 ($30,000-39,999): 1,020, 1,980, 2,230, 3,230, 4,230, 5,230, 6,030, 6,030, 6,130, 6,330, 6,530, 6,730 Row 5 ($40,000-59,999): 1,020, 1,880, 2,880, 4,080, 5,080, 6,080, 7,080, 7,950, 8,150, 8,350, 8,550, 8,750, 8,950 Wait, the row says $40,000 - 59,999 but the columns continue. Let me look again. Actually, looking at the image, the row is "$40,000 - 59,999" and the values are: 1,020, 1,880, 4,080, 5,080, 6,080, 7,080, 7,950, 8,150, 8,350, 8,550, 8,750, 8,950 Wait, let me count the columns. There are 12 columns. Looking at the cell: it says "1,020" for first column, then "1,880", then looking at the third column value... it's "2,880"? Let me look more carefully. Actually, looking at the row "$40,000 - 59,999": 1,020, 1,880, 4,080, 5,080, 6,080, 7,080, 7,950, 8,150, 8,350, 8,550, 8,750, 8,950 Wait, that doesn't look right. Let me look at the pattern. The columns are: $0-9,999 | $10,000-19,999 | $20,000-29,999 | $30,000-39,999 | $40,000-49,999 | $50,000-59,999 | $60,000-69,999 | $70,000-79,999 | $80,000-89,999 | $90,000-99,999 | $100,000-109,999 | $110,000-120,000 For row $40,000-59,999 in Single or Married Filing Separately: The first value is 1,020 Second: 1,880 (or is it 2,880?) Third: 4,080 (or 2,880?) Let me look at the image more carefully. The text is small. Actually, I see: 1,020 | 1,880 | 4,080 | 5,080 | 6,080 | 7,080 | 7,950 | 8,150 | 8,350 | 8,550 | 8,750 | 8,950 Wait, that skips $20,000-29,999 and $30,000-39,999 ranges in the value progression? No, looking at the column headers, the third column is $20,000-29,999. Let me try: Col 1 ($0-9,999): 1,020 Col 2 ($10,000-19,999): 1,880 Col 3 ($20,000-29,999): 4,080 Col 4 ($30,000-39,999): 5,080 Col 5 ($40,000-49,999): 6,080 Col 6 ($50,000-59,999): 7,080 Col 7 ($60,000-69,999): 7,950 Col 8 ($70,000-79,999): 8,150 Col 9 ($80,000-89,999): 8,350 Col 10 ($90,000-99,999): 8,550 Col 11 ($100,000-109,999): 8,750 Col 12 ($110,000-120,000): 8,950 That seems like a reasonable progression. But is the second value 1,880 or 2,880? Looking at the image, it looks like 1,880 for the row $40,000-59,999 in the second table. Actually, let me look at the row above it ($30,000-39,999) which has: 1,020, 1,980, 2,230, 3,230, 4,230, 5,230, 6,030, 6,030, 6,130, 6,330, 6,530, 6,730 And the row below ($60,000-79,999): 1,870, 3,830, 5,030, 6,030, 7,100, 8,300, 9,300, 9,500, 9,700, 9,900, 10,100, 10,300 So for $40,000-59,999: 1,020, 1,880, 4,080, 5,080, 6,080, 7,080, 7,950, 8,150, 8,350, 8,550, 8,750, 8,950 Wait, the third value should probably be around 3,880 or 4,080? Let me assume 4,080 based on the progression from the previous row's value of 3,230 in the $30,000-39,999 column, and the row label $40,000-59,999 suggests higher values. Actually, looking very carefully at the cell, it appears to be "4,080". The first digit looks like a 4, not a 2. Continuing with the second table: Row $60,000-79,999: 1,870, 3,830, 5,030, 6,030, 7,100, 8,300, 9,300, 9,500, 9,700, 9,900, 10,100, 10,300 Row $80,000-99,999: 1,870, 3,830, 5,100, 6,300, 7,500, 8,700, 9,700, 9,900, 10,100, 10,300, 10,500, 10,700 Row $100,000-124,999: 2,030, 4,190, 5,590, 6,790, 7,990, 9,190, 10,190, 10,390, 10,590,