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[]
["http://www.irs.gov/uac/Newsroom/In-2014,-Various-Tax-Benefits-Increase-Due-to-Inflation-Adjustments"]
["http://www.irs.gov/Retirement-Plans/Plan-Participant,-Employee/Retirement-Topics---401(k)-and-Profit-Sharing-Plan-Contribution-Limits"]
[]
["Constant Amounts"]
["401K Catch Up",5500]
["Single",6100,"Standard Deduction Amounts"]
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["Employee 401(K) Max",17500]
["Solo 401(K) Max Deferral",52000,"(Section 415(c)(1)(A)"]
["Social Security Wage Base",117000]
["Futa Wage Base",7000]
["FUTA Credit",5.3999999999999999E-2]
["Suta Wage Base",12900,null,"Threshold Amounts for Additional Medicare Tax & NII"]
["Additional Medicare Tax",8.9999999999999993E-3,null,"Single, HOH,QW",200000]
["Net Investment Tax",3.7999999999999999E-2,null,"MFJ",250000]
["Self Employment Tax Rate",0.153,null,"MFS",125000]
[]
[null,null,null,"Withholding Threshhold for Additional Medicare Tax"]
[null,null,null,null,200000]

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[null,null,null,"NOL from prior years","Invisible Values. Do not delete this row",null,null,0]
[null,null,null,"Gambling Winnings, Prizes, Awards","Invisible Values. Do not delete this row",null,null,0]
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[]
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[]
[null,null,26,"Moving Expenses (Only input what was NOT reimbursed to you)",null,null,null,{"$f":"IF(G36>0,G36,0)","v":0}]
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[null,null,"31a","Alimony paid to ex-spouse",null,null,null,{"$f":"IF(G41>0,G41,0)","v":0}]
[null,null,32,"IRA contribution done or to be done by April 15th this year (max $5,000, affected by income limits).",true,null,null,{"$f":"IF(G42>0,IF(E42,IF(G42>=('IRS COLA Limits'!F12+'IRS COLA Limits'!F11),'IRS COLA Limits'!F11+'IRS COLA Limits'!F12,G42),IF(G42>='IRS COLA Limits'!F11,'IRS COLA Limits'!F11,G42)),0)","v":0}]
[null,null,null,"Spousal IRA done or to be done by April 15th this year (max $5,000, affected by income limits).",null,null,null,{"$f":"IF(G43>0,IF(E43,IF(G43>=('IRS COLA Limits'!F12+'IRS COLA Limits'!F11),'IRS COLA Limits'!F11+'IRS COLA Limits'!F12,G43),IF(G43>='IRS COLA Limits'!F11,'IRS COLA Limits'!F11,G43)),0)","v":0}]
[null,null,33,"Student Loan Interest Paid in tax year",null,null,null,{"$f":"IF(G44>0,MIN(G44,'Stud Loan Int & Tuition & Fees '!K19),0)","v":0}]
[null,null,34,"Undergraduate tuition & fees paid to a US accredited University/College only (must be at least halftime student going for a degree)",null,{"$f":"IF((G45+G46)>0,MIN('Stud Loan Int & Tuition & Fees '!K32,G45+G46),0)","v":0},null,{"$f":"IF((E67-E70-E79)<F67,0,F45)","v":0}]
[null,null,null,"Graduate or post graduate tuition & fees paid to a US accredited University/College only."]
[]
[]
[]
[null,null,null,null,"without tuition deduction","with tuit deduction"]
[null,null,37,"total AGI 1040",{"$f":"H29-SUM(H32:H44)","v":0},{"$f":"H29-SUM(H32:H44,F45)","v":0},null,{"$f":"IF((E67-E70-E79)<F67,E51,F51)","v":0}]
[null,null,40,"Mortgage Interest & Mortgage Insurance Paid on Primary Home & Vacation Home ",{"$f":"IF(G52>0,G52,0)","v":0},{"$f":"IF(G52>0,G52,0)","v":0},null,{"$f":"IF(G52>0,G52,0)","v":0}]
[null,null,null,"Investment Interest (Usually margin interest through your brokerage account)",{"$f":"IF(G53>0,G53,0)","v":0},{"$f":"IF(G53>0,G53,0)","v":0},null,{"$f":"IF(G53>0,G53,0)","v":0}]
[null,null,null,"Property Taxes Paid on Primary Home & Vacation Home",{"$f":"IF(G54>0,G54,0)","v":0},{"$f":"IF(G54>0,G54,0)","v":0},null,{"$f":"IF(G54>0,G54,0)","v":0}]
[null,null,null,"State Income Taxes withheld from all your & Spouse's W2s",{"$f":"IF(G55>0,G55,0)","v":0},{"$f":"IF(G55>0,G55,0)","v":0},null,{"$f":"IF(G55>0,G55,0)","v":0}]
[null,null,null,"Any other personal taxes (vehicle, for. e.g.) not car registration!",{"$f":"IF(G56>0,G56,0)","v":0},{"$f":"IF(G56>0,G56,0)","v":0},null,{"$f":"IF(G56>0,G56,0)","v":0}]
[null,null,null,"Total UNREIMBURSED Medical Expenses Paid by you",{"$f":"IF((G57-(0.1*E51))>0,G57-(0.1*E51),0)","v":0},{"$f":"IF((G57-(0.1*F51))>0,G57-(0.1*F51),0)","v":0},null,{"$f":"IF((G57-(0.1*H51))>0,G57-(0.1*H51),0)","v":0}]
[null,null,null,"Charity Contributions (Cash & Noncash)",{"$f":"IF(G58>0,IF(G58>0.5*E51,0.5*E51,G58),0)","v":0},{"$f":"IF(G58>0,IF(G58>0.5*F51,0.5*F51,G58),0)","v":0},null,{"$f":"IF(G58>0,IF(G58>0.5*H51,0.5*H51,G58),0)","v":0}]
[null,null,null,"Casualty Losses, if any"]
[null,null,null,"Gambling Losses",{"$f":"IF(G60>0,IF(G60>=H28,H28,G60),0)","v":0},{"$f":"IF(G60>0,IF(G60>=H28,H28,G60),0)","v":0},null,{"$f":"IF(G60>0,IF(G60>=H28,H28,G60),0)","v":0}]
[null,null,null,"Unreimbursed work & work travel expenses, work training, uniforms, boots, etc.",{"$f":"IF((G61-(0.025*E51))>0,G61-(0.025*E51),0)","v":0},{"$f":"IF((G61-(0.025*F51))>0,G61-(0.025*F51),0)","v":0},null,{"$f":"IF((G61-(0.025*H51))>0,G61-(0.025*H51),0)","v":0}]
[null,null,null,"Total Itemizable Deductions",{"$f":"SUM(E52:E61)","v":0},{"$f":"SUM(F52:F61)","v":0},null,{"$f":"SUM(H52:H61)","v":0}]
[null,null,null,"Allowable Standard Deduction",{"$f":"IF(E3=\"Single\",'Tax Table'!B47,IF(OR(E3=\"MFJ\",E3=\"QW\"),'Tax Table'!B48,IF(E3=\"HOH\",'Tax Table'!B50,IF(OR(E3=\"MFS lived with Spouse\",E3=\"MFS lived apart from Spouse all year\"),'Tax Table'!B49,\"FILING STATUS??\"))))","v":6100},{"$f":"IF(E3=\"Single\",'Tax Table'!B47,IF(OR(E3=\"MFJ\",E3=\"QW\"),'Tax Table'!B48,IF(E3=\"HOH\",'Tax Table'!B50,IF(OR(E3=\"MFS lived with Spouse\",E3=\"MFS lived apart from Spouse all year\"),'Tax Table'!B49,\"FILING STATUS??\"))))","v":6100},null,{"$f":"IF(E3=\"Single\",'Tax Table'!B47,IF(OR(E3=\"MFJ\",E3=\"QW\"),'Tax Table'!B48,IF(E3=\"HOH\",'Tax Table'!B50,IF(OR(E3=\"MFS lived with Spouse\",E3=\"MFS lived apart from Spouse all year\"),'Tax Table'!B49,\"FILING STATUS??\"))))","v":6100}]
[null,null,null,"Deduction Taken",{"$f":"MAX(E62,E63)","v":6100},{"$f":"MAX(F62,F63)","v":6100},null,{"$f":"MAX(H62,H63)","v":6100}]
[null,null,null,"Dependent & Personal Exemptions Used",{"$f":"'Tax Table'!E53","v":3900},{"$f":"'Tax Table'!E53","v":3900},null,{"$f":"'Tax Table'!E53","v":3900}]
[null,null,43,"taxable income",{"$f":"E51-E64-E65","v":-10000},{"$f":"F51-F64-F65","v":-10000},null,{"$f":"E51-E64-E65","v":-10000}]
[null,null,44,"Federal Income Tax",{"$f":"IF(E3=\"Single\",'Tax Table'!M$10,IF(OR(E3=\"MFJ\",E3=\"QW\"),'Tax Table'!M$20,IF(OR(E3=\"MFS lived apart from Spouse all year\",E3=\"MFS lived with Spouse\"),'Tax Table'!M$30,IF(E3=\"HOH\",'Tax Table'!M$40,\"ERROR: FILING STATUS NOT CHOSEN\"))))","v":0},{"$f":"IF(E3=\"Single\",'Tax Table'!F$10,IF(OR(E3=\"MFJ\",E3=\"QW\"),'Tax Table'!F$20,IF(OR(E3=\"MFS lived apart from Spouse all year\",E3=\"MFS lived with Spouse\"),'Tax Table'!F$30,IF(E3=\"HOH\",'Tax Table'!F$40,\"ERROR: FILING STATUS NOT CHOSEN\"))))","v":0},null,{"$f":"IF(E3=\"Single\",'Tax Table'!M$10,IF(OR(E3=\"MFJ\",E3=\"QW\"),'Tax Table'!M$20,IF(OR(E3=\"MFS lived apart from Spouse all year\",E3=\"MFS lived with Spouse\"),'Tax Table'!M$30,IF(E3=\"HOH\",'Tax Table'!M$40,\"ERROR: FILING STATUS NOT CHOSEN\"))))","v":0}]
[null,null,45,"Alternative Minimum Tax",null,null,null,{"$f":"IF(AMT!D37>0,AMT!D37,0)","v":0}]
[null,null,46,"Add lines 44 & 45 (total tentative tax before credits)",null,null,null,{"$f":"SUM(H67:H68)","v":0}]
[null,null,49,"Nonrefundable Tuition Credit (Undergrad & Grad)",{"$f":"'Stud Loan Int & Tuition & Fees '!K56","v":0},null,null,{"$f":"IF((E67-E70-E79)<F67,-E70,0)","v":0}]
[null,null,51,"Child Credit",null,null,null,{"$f":"-'Child Tax Credit Form'!D15","v":0}]
[null,null,56,"Self Employment Tax",null,null,null,{"$f":"IF(H14>0,IF(H14>400,0.9235*H14*'Tax Table'!B64,0),0)","v":0}]
[null,null,61,"Total Tax (net of nonrefundable tuition credits & child credit)",null,null,null,{"$f":"H69-H70-H71+H72","v":0}]
[null,null,62,"Federal Taxes Withheld from W2s and 1099s",null,null,null,{"$f":"IF(G74>0,-G74,0)","v":0}]
[null,null,63,"Estimated Payments made for this tax year (through monthly or quarterly payments you may have done, for this tax year)",null,null,null,{"$f":"IF(G75>0,-G75,0)","v":0}]
[null,null,null,"First-time homebuyer credit repayment",null,null,null,{"$f":"IF(G76>0,G76,0)","v":0}]
[null,null,null,{"$f":"\"Additional Medicare Tax (\"&TEXT('Tax Table'!$B$62,\"0.00%\")&\")\"","v":"Additional Medicare Tax (0.90%)"},null,null,null,{"$f":"IF(OR(E3=\"Single\",E3=\"HOH\",E3=\"QW\"),IF((H8+H14-'Tax Table'!$E$62)*'Tax Table'!$B$62>0,(H8+H14-'Tax Table'!$E$62)*'Tax Table'!$B$62,0),IF(OR(E3=\"MFS lived apart from Spouse all year\",E3=\"MFS lived with Spouse\"),IF((H8+H14-'Tax Table'!$E$64)*'Tax Table'!$B$62>0,(H8+H14-'Tax Table'!$E$64)*'Tax Table'!$B$62,0),IF(E3=\"MFJ\",IF((H8+H14-'Tax Table'!$E$63)*'Tax Table'!$B$62>0,(H8+H14-'Tax Table'!$E$63)*'Tax Table'!$B$62,0),\"ERROR: FILING STATUS NOT CHOSEN\")))","v":0}]
[null,null,null,{"$f":"\"Net Investment Tax (\"&TEXT('Tax Table'!$B$63,\"0.00%\")&\")\"","v":"Net Investment Tax (3.80%)"},null,null,null,{"$f":"IF(OR(E3=\"Single\",OR(E3=\"MFS lived apart from Spouse all year\",E3=\"MFS lived with Spouse\"),E3=\"HOH\"),IF(MIN(H51-'Tax Table'!$E$62,H9+H11+H15+H16+H19+H20)*'Tax Table'!$B$63>=0,MIN(H51-'Tax Table'!$E$62,H9+H11+H15+H16+H19+H20)*'Tax Table'!$B$63,0),IF(OR(E3=\"MFJ\",E3=\"QW\"),IF(MIN(H51-'Tax Table'!$E$63,H9+H11+H15+H16+H19+H20)*'Tax Table'!$B$63>=0,MIN(H51-'Tax Table'!$E$63,H9+H11+H15+H16+H19+H20)*'Tax Table'!$B$63,0),IF(OR(E3=\"MFS lived with Spouse\",E3=\"MFS lived apart from Spouse all year\"),IF(MIN(H51-'Tax Table'!$E$64,H9+H11+H15+H16+H19+H20)*'Tax Table'!$B$63>=0,MIN(H51-'Tax Table'!$E$64,H9+H11+H15+H16+H19+H20)*'Tax Table'!$B$63,0))))","v":0}]
[null,null,66,"American Opportunity Credit",{"$f":"'Stud Loan Int & Tuition & Fees '!K43","v":0},null,null,{"$f":"IF((E67-E70-E79)<F67,-E79,0)","v":0}]
[null,null,68,"Amount paid with request for extension to file:",null,null,null,{"$f":"IF(G80>0,G80,0)","v":0}]
[]
[null,null,"73/74","Amount Overpaid and To Be Refunded to you (No need to take an extension. You have 3 years from April 15th to claim this file and claim refund).",null,null,null,{"$f":"IF(SUM(H73:H80)<0,SUM(H73:H80),0)","v":0}]
[]
[null,null,76,"Amount Owed (PAY THIS AMOUNT WITH AN IRS VOUCHER VIA CHECK) OR ELECTRONICALLY THROUGH OFFICIALPAYMENTS.COM",null,null,null,{"$f":"IF(SUM(H73:H82)>=0,SUM(H73:H82),0)","v":0}]

{"sheet":"Social Security Worksheet","index":2,"n_rows":35,"n_cols":3,"rows_kept":35,"cut":false,"hidden":true,"merged":[]}
[null,"Social Security Benefits Worksheet -- Lines 20a & 20b"]
[]
[null,"1. Amount from box 5 of all SSA-1099s & RRB 1099s",{"$f":"'Extension Form'!G23","v":0}]
[null,"2. One half of Line 1",{"$f":"0.5*C3","v":0}]
[null,"3. Wages, Taxable Interest, Ordinary Div, Tax Refunds, Alimony, Bus Profits, Cap gains",{"$f":"SUM('Extension Form'!H9:'Extension Form'!H22)+SUM('Extension Form'!H24:'Extension Form'!H26)","v":0}]
[null,"4. Tax Exempt Interest",{"$f":"'Extension Form'!G10","v":0}]
[null,"5. Subtotal",{"$f":"SUM(C4+C5+C6)","v":0}]
[]
[null,"6. Before AGI deductions (except Student loans, tuition, domestic production activities)",{"$f":"SUM('Extension Form'!H32:H42)","v":0}]
[null,"7. If amount of deductions is less than amount of subtotal, then continue..",{"$f":"IF(C9<C7,C7-C9,0)","v":0}]
[null,"    Else STOP here, none of your social security benefits are taxable. Enter 0 on 1040 line 20b."]
[null,"    Subtract \"before AGI deductions\" from Subtotal above."]
[]
[null,"8.  If MFJ, enter $32,000, Single, HOH, QW, or MFS & lived apart from spouse all year, enter $25,000   If MFS, and lived WITH spouse for all of year, skip lines 8 through 15, multiply line 7 above difference by .85 & enter result on line 16. hen go to line 17.",{"$f":"IF(OR('Extension Form'!E3=\"Single\",'Extension Form'!E3=\"HOH\",'Extension Form'!E3=\"QW\",'Extension Form'!E3=\"MFS lived apart from Spouse all year\"),25000,IF('Extension Form'!E3=\"MFJ\",32000,0))","v":25000}]
[]
[null,"9.  Is the amount on line 8 less than the amount on line 7? If no, None of your social security benefits are taxable. ",{"$f":"IF('Extension Form'!E3=\"MFS lived with Spouse\",\"Skip lines 8-15, multiply 7 by 85% & enter on line 16, then go to line 17\",IF(C14<C10,C10-C14,0))","v":0}]
[null,"     If yes, then subtract line 8 from 7."]
[]
[null,"10.  Enter: $12,000 for MFJ, $9,000 for single, HOH, QW, or MFS & lived apart for entire year.",{"$f":"IF('Extension Form'!E3=\"MFS lived with Spouse\",\"Skip lines 8-15, multiply 7 by 85% & enter on line 16, then go to line 17\",IF('Extension Form'!E3=\"MFJ\",12000,IF(OR('Extension Form'!E3=\"Single\",'Extension Form'!E3=\"HOH\",'Extension Form'!E3=\"QW\",'Extension Form'!E3=\"MFS lived apart from Spouse all year\"),9000,0)))","v":9000}]
[]
[null,"11.  Subtract line 10 from 9. If zeor or less, enter -0-.",{"$f":"IF('Extension Form'!E3=\"MFS lived with Spouse\",\"Skip lines 8-15, multiply 7 by 85% & enter on line 16, then go to line 17\",IF(C16-C19<=0,0,C16-C19))","v":0}]
[]
[null,"12.  Enter the smaller of line 9 or line 10.",{"$f":"IF('Extension Form'!E3=\"MFS lived with Spouse\",\"Skip lines 8-15, multiply 7 by 85% & enter on line 16, then go to line 17\",MIN(C16,C19))","v":0}]
[]
[null,"13.  Enter one-half of line 12.",{"$f":"IF('Extension Form'!E3=\"MFS lived with Spouse\",\"Skip lines 8-15, multiply 7 by 85% & enter on line 16, then go to line 17\",0.5*C23)","v":0}]
[]
[null,"14.  Enter the smaller of line 2 or line 13.",{"$f":"IF('Extension Form'!E3=\"MFS lived with Spouse\",\"Skip lines 8-15, multiply 7 by 85% & enter on line 16, then go to line 17\",MIN(C4,C5))","v":0}]
[]
[null,"15.  Multiply line 11 by 85%. If line 11 is zero, enter -0-.",{"$f":"IF('Extension Form'!E3=\"MFS lived with Spouse\",\"Skip lines 8-15, multiply 7 by 85% & enter on line 16, then go to line 17\",0.85*C21)","v":0}]
[]
[null,"16.  Add lines 14 & 15.",{"$f":"IF('Extension Form'!E3=\"MFS lived with Spouse\",C10*0.85,C27+C29)","v":0}]
[]
[null,"17.  Muiltiply line 1 by 85% (.85)",{"$f":"C3*0.85","v":0}]
[]
[null,"18.  Taxable social security benefits:  Enter the smaller of line 16 or 17.  Also enter this amount on Form 1040, line 20b. ",{"$f":"MIN(C31,C33)","v":0}]

{"sheet":"HSA Contribution Deduction Lmts","index":3,"n_rows":5,"n_cols":5,"rows_kept":5,"cut":false,"hidden":true,"merged":[]}
["Year","Single","Family","Personal","Family"]
[2013,3250,6450,true,true]
[2014,3300,6550]
[2015]
["irs "]

{"sheet":"Deduction Worksheet for SE","index":4,"n_rows":28,"n_cols":14,"rows_kept":28,"cut":false,"hidden":true,"merged":[]}
[null,"Rate Table for Self-Employed",null,null,null,null,"Rate Worksheet for Self-Employed",null,null,null,null,null,"Deduction Worksheet for Self-Employed (Publication 560)"]
[null,"Column A","Column B"]
[null,"If plan Contribution Rate is (%)",null,null,null,null,null,null,null,null,null,null,null,"Calcs"]
[null,0.01,{"$f":"$B4/($B4+1)","v":9.9009900990099011E-3},null,null,"Plan Contribution rate as a decimal",null,null,null,{"$f":"'Extension Form'!E38","v":"0.03"},null,"Step 1","Net Profit from Schedule C",{"$f":"'Extension Form'!H14","v":0}]
[null,0.02,1.9607843137254902E-2,null,null,"Rate above plus 1",null,null,null,{"$f":"1+J4","v":1.03},null,"Step 2","SE Tax Deduction",{"$f":"'Extension Form'!H37","v":0}]
[null,0.03,2.9126213592233007E-2,null,null,"Self-employed rate (plan cont/rate plus 1):",null,null,null,{"$f":"J4/J5","v":2.9126213592233007E-2},null,"Step 3","Net earnings from SE",{"$f":"N4-N5","v":0}]
[null,0.04,3.8461538461538464E-2,null,null,null,null,null,null,null,null,"Step 4","Rate from Rate Table or Rate Worksheet",{"$f":"J6","v":2.9126213592233007E-2}]
[null,0.05,4.7619047619047616E-2,null,null,null,null,null,null,null,null,"Step 5","Multiply step 3 by 4",{"$f":"N6*N7","v":0}]
[null,0.06,5.6603773584905655E-2,null,null,null,null,null,null,null,null,"Step 6",{"$f":"\"Multiply \"&DOLLAR('IRS COLA Limits'!F27,0)&\" by your plan contribution rate\"","v":"Multiply $51,000 by your plan contribution rate"},{"$f":"255000*J4","v":7650}]
[null,7.0000000000000007E-2,6.5420560747663559E-2,null,null,null,null,null,null,null,null,"Step 7","Enter smaller of step 5 or 6",{"$f":"MIN($N8,$N9)","v":0}]
[null,0.08,7.407407407407407E-2,null,null,null,null,null,null,null,null,"Step 8","Contribution dollar limit ($50,000 for 2012, $51,000 for 2013)",{"$f":"'IRS COLA Limits'!D27","v":51000}]
[null,0.09,8.2568807339449532E-2,null,null,null,null,null,null,null,null,null,"   If you made any elective deferrals to yoru SE plan, go to step 9, otherwise skip steps 9 thru 20 & enter the smaller of step 7 or step 8 on step 21."]
[null,0.1,9.0909090909090912E-2,null,null,null,null,null,null,null,null,"Step 9","Allowable elective deferrals already done (including designated Roth contrib) (do not enter more than $17,500)",{"$f":"'Extension Form'!G38","v":0}]
[null,0.11,9.9099099099099086E-2,null,null,null,null,null,null,null,null,"Step 10","Subtract step 9 from step 8",{"$f":"IF($N$13<=17500,$N$11-$N$13,$N$11-17500)","v":51000}]
[null,0.12,0.10714285714285712,null,null,null,null,null,null,null,null,"Step 11","Subtract step 9 from step 3",{"$f":"N6-N13","v":0}]
[null,0.13,0.11504424778761063,null,null,null,null,null,null,null,null,"Step 12","Enter one-half of step 11",{"$f":"0.5*N15","v":0}]
[null,0.14000000000000001,0.12280701754385964,null,null,null,null,null,null,null,null,"Step 13","Enter the smallest of step 7 ,10, or 12",{"$f":"MIN(N10,N14,N16)","v":0}]
[null,0.15,0.13043478260869565,null,null,null,null,null,null,null,null,"Step 14","Subtract step 13 from step 3",{"$f":"N6-N17","v":0}]
[null,0.16,0.13793103448275865,null,null,null,null,null,null,null,null,"Step 15","Enter the smaller of step 9 or step 14",{"$f":"MIN(N13,N18)","v":0}]
[null,0.17,0.14529914529914531,null,null,null,null,null,null,null,null,null,"  If you made catch-up contributions, go to step 16, otherwise skip steps 16 thru 18 & go to step 19."]
[null,0.18,0.15254237288135594,null,null,null,null,null,null,null,null,"Step 16","Subtract step 15 from step 14",{"$f":"N18-N19","v":0}]
[null,0.19,0.1596638655462185,null,null,null,null,null,null,null,null,"Step 17","Enter your catch-up contributions (including designated Roth contributions), if any. Not more than $5,500",0]
[null,0.2,0.16666666666666669,null,null,null,null,null,null,null,null,"Step 18","Enter smaller of step 16 or step 17",{"$f":"MIN(N21,N22)","v":0}]
[null,0.21,0.17355371900826447,null,null,null,null,null,null,null,null,"Step 19","Add steps 13,15, and 18.",{"$f":"SUM(N17,N19,N23)","v":0}]
[null,0.22,0.18032786885245902,null,null,null,null,null,null,null,null,"Step 20","Enter the amount of designated ROTH contributions included on lines 9 and 17",0]
[null,0.23,0.18699186991869921,null,null,null,null,null,null,null,null,"Step 21","Subtract step 20 from 19. This is maximum deductible contribuiton. ",{"$f":"N24-N25","v":0}]
[null,0.24,0.19354838709677419]
[null,0.25,{"$f":"$B28/($B28+1)","v":0.2}]

{"sheet":"IRS COLA Limits","index":5,"n_rows":37,"n_cols":6,"rows_kept":37,"cut":false,"hidden":true,"merged":[[29,1,29,4],[1,0,1,13],[5,0,5,11],[2,0,4,11],[9,1,9,4],[12,1,12,4],[15,1,15,4],[19,1,19,4],[22,1,22,4],[27,1,28,1]]}
["http://www.irs.gov/Retirement-Plans/COLA-Increases-for-Dollar-Limitations-on-Benefits-and-Contributions"]
["COLA Increases for Dollar Limitations on Benefits and Contributions"]
["The Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. IRC Section 415 requires the limits to be adjusted annually for cost-of-living increases. The IRS announced on October 31, 2013 cost-of-living adjustments applicable to dollar limitations for pension plans and other items for tax year 2014."]
[]
[]
["Please see our COLA Increases Table for prior years' dollar limitations and Internal Revenue Code references."]
[]
[]
[null,null,2014,2013,2012,"Current Values Used"]
[null,"IRAs"]
[null,"IRA Contribution Limit",5500,5500,5000,5500]
[null,"IRA Catch-Up Contributions",1000,1000,1000,1000]
[null,"IRA AGI Deduction Phase-out Starting at"]
[null,"Joint Return",96000,95000,92000,95000]
[null,"Single or Head of Household",60000,59000,58000,59000]
[null,"SEP"]
[null,"SEP Minimum Compensation",550,550,550,550]
[null,"SEP Maximum Contribution",52000,51000,50000,51000]
[null,"SEP Maximum Compensation",260000,255000,250000,255000]
[null,"SIMPLE Plans"]
[null,"SIMPLE Maximum Contributions",12000,12000,11500,12000]
[null,"Catch-up Contributions",2500,2500,2500,2500]
[null,"401(k), 403(b), Profit-Sharing Plans, etc."]
[null,"Annual Compensation",260000,255000,250000,255000]
[null,"Elective Deferrals",17500,17500,17000,17500]
[null,"Catch-up Contributions",5500,5500,5500,5500]
[null,"Defined Contribution Limits",52000,51000,50000,51000]
[null,"ESOP Limits",1050000,1035000,1015000,1035000]
[null,null,210000,205000,200000,205000]
[null,"Other"]
[null,"HCE Threshold",115000,115000,115000,115000]
[null,"Defined Benefit Limits",210000,205000,200000,205000]
[null,"Key Employee",170000,165000,165000,165000]
[null,"457 Elective Deferrals",17500,17500,17000,17500]
[null,"Control Employee (board member or officer)",105000,100000,100000,100000]
[null,"Control Employee (compensation-based)",210000,205000,205000,205000]
[null,"Taxable Wage Base",117000,113700,110100,113700]

{"sheet":"Stud Loan Int & Tuition & Fees ","index":6,"n_rows":75,"n_cols":11,"rows_kept":75,"cut":false,"hidden":true,"merged":[[67,0,67,10],[0,0,0,10],[20,0,20,10],[33,0,33,10],[57,0,57,10],[63,0,63,10]]}
["Student Loan Interest Deduction"]
["Line 1","Enter Total Interest Paid in tax year on a qualified student loan (do NOT enter more than $2,500)",null,null,null,null,null,null,null,null,{"$f":"'Extension Form'!G44","v":0}]
["Line 2","Enter amount from Form 1040, line 22, total income",null,null,null,null,null,null,null,null,{"$f":"'Extension Form'!H29","v":0}]
["Lines 3,4 & 5","Enter total of the amounts from 1040, 23-32, plus any write-in adjustments entered on line 36",null,null,null,null,null,null,null,null,{"$f":"SUM('Extension Form'!H32:'Extension Form'!H42)","v":0}]
["Line 6","Subtract line 3 from 2",null,null,null,null,null,null,null,null,{"$f":"K3-K4","v":0}]
["Line 7","Enter any foreign earned income exclusion and/or housing exclusion (Form 2555, or 2555-EZ)"]
["Line 8","Enter any foreign housing deduciotn (Form 2555)"]
["Line 9","Enter the amount of income from Puerto Rico you are excluding"]
["Line 10","Enter the amount of income from American Samoa you are excluding"]
["Line 11","Add lines 6 through 10. This is the modified adusted gross income (MAGI)",null,null,null,null,null,null,null,null,{"$f":"SUM(K5:K9)","v":0}]
["Line 12","Enter the amount shown below foryour filing status"]
[null,"   - Single, HOH, QW: 60,000",null,null,null,null,null,null,null,null,{"$f":"IF(OR('Extension Form'!E3=\"Single\",'Extension Form'!E3=\"HOH\",'Extension Form'!E3=\"QW\"),60000,IF('Extension Form'!E3=\"MFJ\",125000,0))","v":60000}]
[null,"   - MFJ: $125,000"]
["Line 13","Is amount on line 11 more than amount on line 12?",null,null,null,null,null,null,null,null,{"$f":"IF(K10>K12,K10-K12,0)","v":0}]
[null,"    If no, then Skip lines 13 & 14, enter 0 on line 15, and go to line 16"]
[null,"    If yes, then subtract line 5 from line 4"]
["Line 14","Divide line 13 by $15,000 ($30,000 if MFJ). Enter result as a decimal",null,null,null,null,null,null,null,null,{"$f":"IF(K10>K12,IF('Extension Form'!E3=\"MFJ\",IF(K14/30000>1,1,K14/30000),IF(K14/15000>1,1,K14/15000)),0)","v":0}]
["Line 15","Multiply line 1 by line 14",null,null,null,null,null,null,null,null,{"$f":"K2*K17","v":0}]
["Line 16","Student Loan Interest Deduction (Subtract line 15 from 1. Enter here & on Form 1040 line 33",null,null,null,null,null,null,null,null,{"$f":"K2-K18","v":0}]
[]
["Tuition & Fees Deduction (Form 8917)"]
["Line 1","Amount from 1040, line 22",null,null,null,null,null,null,null,null,{"$f":"'Extension Form'!H29","v":0}]
["Line 2","Total from Form 1040, lines 23 through 33",null,null,null,null,null,null,null,null,{"$f":"SUM('Extension Form'!H32:'Extension Form'!H44)","v":0}]
["Line 3","Dotted amounts entered on line next to form 1040, line 36"]
["Line 4","Add lines 2 & 3",null,null,null,null,null,null,null,null,{"$f":"K23+K24","v":0}]
["Line 5","Subtract line 4 form line 1",null,null,null,null,null,null,null,null,{"$f":"K22-4","v":-4}]
["Line 6","Enter foreign earned income exclusion and/or housing exclusion (form 2555 line 45)"]
["Line 7 ","Enter foreign housing deducion (form 2555, line 50)"]
["Line 8","Enter amount of income from Puerto Rico excluding"]
["Line 9","Enter amount of income from America Samoa excluding"]
["Line 10","Add lines 5 through 9. This is MAGI for purposes of Tuition & Fees Deduction.",null,null,null,null,null,null,null,null,{"$f":"SUM(K27:K30)","v":0}]
["Line 11","Tuition & Fees Deduction",null,null,null,null,null,null,null,null,{"$f":"IF(OR('Extension Form'!E3=\"Single\",'Extension Form'!E3=\"HOH\",'Extension Form'!E3=\"QW\"),IF(K31<65000,4000,IF(K31<80000,2000,0)),IF('Extension Form'!E3=\"MFJ\",IF(K31<130000,4000,IF(K31<160000,2000,0)),0))","v":4000}]
[]
["Form 8863"]
["Part I -- American Opportunity Credit Portion"]
["Line 1","Total Tuition & Fees spent, same as line 30",null,null,null,null,null,null,null,null,{"$f":"K62","v":0}]
["Line 2","Enter $180,000 if MFJ, or $90,000 if Single, HOH, or QW",null,null,null,null,null,null,null,null,{"$f":"IF(OR('Extension Form'!E3=\"Single\",'Extension Form'!E3=\"HOH\",'Extension Form'!E3=\"QW\"),90000,IF('Extension Form'!E3=\"MFJ\",180000,0))","v":90000}]
["Line 3","Enter MAGI figured for the tuition & fees deduction from above (line 10)",null,null,null,null,null,null,null,null,{"$f":"K10","v":0}]
["Line 4","Subtract line 3 from 2. If zero or less, stop; you cannot take any education credit.",null,null,null,null,null,null,null,null,{"$f":"IF((K37-K38)<0,0,K37-K38)","v":90000}]
["Line 5","Enter $20,000 if MFJ; $10,000 if single, HOH, or QW",null,null,null,null,null,null,null,null,{"$f":"IF(OR('Extension Form'!E3=\"Single\",'Extension Form'!E3=\"HOH\",'Extension Form'!E3=\"QW\"),10000,IF('Extension Form'!E3=\"MFJ\",20000,0))","v":10000}]
["Line 6","If line 4 is equal to or more than line 5, enter 1.0000 on line 6, otherwise divide line 4 by 5.",null,null,null,null,null,null,null,null,{"$f":"IF(K39>=K40,1,K39/K40)","v":1}]
["Line 7","Multiply line 1 by line 6. ",null,null,null,null,null,null,null,null,{"$f":"K36*K41","v":0}]
["Line 8","Multiply line 7 by 40% (.40). Enter the amount here & on form 1040, line 66.",null,null,null,null,null,null,null,null,{"$f":"K42*0.4","v":0}]
[]
["Part II -- Nonrefundable Education Credits"]
["Line 9","Subtract line 8 from line 7. Enter here & on line 2 of the Credit Limit Worksheet (see instructions)",null,null,null,null,null,null,null,null,{"$f":"K42-K43","v":0}]
["Line 10","Enter total of all amounts for all students, line 31, Part III. If 0, skip lines 11 through 17, enter 0 on line 18, go to line 19.",null,null,null,null,null,null,null,null,{"$f":"IF(K65>0,K65,\"SKIP LINES 11 THRU 17, ENTER 0 ON LINE 18, GO TO LINE 19\")","v":"SKIP LINES 11 THRU 17, ENTER 0 ON LINE 18, GO TO LINE 19"}]
["Line 11","Enter the smaller of line 10 or $10,000",null,null,null,null,null,null,null,null,{"$f":"IF(K65>=0,\"SKIPPED\",MIN(K47,10000))","v":"SKIPPED"}]
["Line 12","Multiply 11 by 20% (.20)",null,null,null,null,null,null,null,null,{"$f":"IF(K65>=0,\"SKIPPED\",K48*0.2)","v":"SKIPPED"}]
["Line 13","Enter $127,000 if married filing jointly; $63,000 if single, head of household, or qualifying widow(er)",null,null,null,null,null,null,null,null,{"$f":"IF(K65>=0,\"SKIPPED\",IF(OR('Extension Form'!E3=\"Single\",'Extension Form'!E3=\"HOH\",'Extension Form'!E3=\"QW\"),63000,IF('Extension Form'!E3=\"MFJ\",127000,0)))","v":"SKIPPED"}]
["Line 14","Enter your MAGI figured for tuition & fees deduction from above (line 10)",null,null,null,null,null,null,null,null,{"$f":"IF(K65>=0,\"SKIPPED\",K47)","v":"SKIPPED"}]
["Line 15","Subtract line 14 from line 13. If 0 or less, skip lines 16 & 17, enter 0 on line 18, go to line 19.",null,null,null,null,null,null,null,null,{"$f":"IF(K65>=0,\"SKIPPED\",K50-K51)","v":"SKIPPED"}]
["Line 16","Enter $20,000 if MFJ, $10,000 if single, HOH, or QW",null,null,null,null,null,null,null,null,{"$f":"IF(K65>=0,\"SKIPPED\",IF(OR('Extension Form'!E3=\"Single\",'Extension Form'!E3=\"HOH\",'Extension Form'!E3=\"QW\"),10000,IF('Extension Form'!E3=\"MFJ\",20000,0)))","v":"SKIPPED"}]
["Line 17","If line 15 is equal to or mor ethan line 16, enter 1.000 on line 17, & go to line 18. Else, divide line 15 by 16.",null,null,null,null,null,null,null,null,{"$f":"IF(K65>=0,\"SKIPPED\",IF(K52>K53,1,K52/K53))","v":"SKIPPED"}]
["Line 18","Multiply line 12 by line 17. Enter here & on line 1 of the Credit Limit Worksheet",null,null,null,null,null,null,null,null,{"$f":"IF(K65>=0,0,K49/K54)","v":0}]
["Line 19","Enter the amount from line 7 of the Credit Limit worksheet here and on Form 1040, line 49.",null,null,null,null,null,null,null,null,{"$f":"K75","v":0}]
[]
["Part III - Form 8863 - American Opportunity Credit"]
["Line 27","Adjusted qualified education expenses (Do not enter more than $4,000)",null,null,null,null,null,null,null,null,{"$f":"IF('Extension Form'!G45>4000,4000,'Extension Form'!G45)","v":0}]
["Line 28","Subtract $2,000 from line 27. If zero or less enter 0.",null,null,null,null,null,null,null,null,{"$f":"IF(K59-2000<0,0,K59-2000)","v":0}]
["Line 29","Multiply line 28 by 25% (.25)",null,null,null,null,null,null,null,null,{"$f":"K60*0.25","v":0}]
["Line 30","If line 28 is 0, enter the amount from line 27. Else, add $2,000 to the amount on line 29 and enter result. Skip line 31.",null,null,null,null,null,null,null,null,{"$f":"IF(K60=0,K59,2000+K61)","v":0}]
[null,"Include the total of all amounts from all Parts III, line 30 on Part I, line 1."]
["Part III - Form 8863 - Lifetime Learning Credit"]
["Line 31","Adjusted qualified education expenses (see instructions). Include total of all amounts from all Parts III, line 31, on Part II, line 10",null,null,null,null,null,null,null,null,{"$f":"'Extension Form'!G46","v":0}]
[]
[]
["Form 8863 - Credit Limit Worksheet"]
["Line 1","Enter the amount from Form 8863 line 18",null,null,null,null,null,null,null,null,{"$f":"K55","v":0}]
["Line 2","Enter the amount from Form 8863, line 9",null,null,null,null,null,null,null,null,{"$f":"K46","v":0}]
["Line 3","Add lines 1 & 2",null,null,null,null,null,null,null,null,{"$f":"SUM(K69,K70)","v":0}]
["Line 4","Enter the amount from Form 1040, line 46, total of income tax & AMT before any education credits",null,null,null,null,null,null,null,null,{"$f":"'Extension Form'!E69","v":0}]
["Line 5","Enter the amount of foreign tax credit, childcare credit & credit for elderly or disabled"]
["Line 6","Subtract line 5 from line 4",null,null,null,null,null,null,null,null,{"$f":"K72-K73","v":0}]
["Line 7","Enter the smaller of line 3 or line 6 here and on Form 8863, line 19",null,null,null,null,null,null,null,null,{"$f":"IF(AND(K71>0,K73>0),MIN(K71,K73),MAX(K71,K73))","v":0}]

{"sheet":"Dropdowns","index":7,"n_rows":6,"n_cols":1,"rows_kept":6,"cut":false,"hidden":true,"merged":[]}
["Single"]
["HOH"]
["MFJ"]
["QW"]
["MFS lived apart from Spouse all year"]
["MFS lived with Spouse"]

{"sheet":"Child Tax Credit Form","index":8,"n_rows":33,"n_cols":5,"rows_kept":33,"cut":false,"hidden":true,"merged":[]}
["Part I","Line 1","# of qualifying kids under 17 at end of tax year",{"$f":"'Extension Form'!G5","v":0}]
[null,"Line 2","AGI",{"$f":"'Extension Form'!H51","v":0}]
[null,"Line 3","Exclusion of income from Puerto Rico, 2555, etc."]
[null,"Line 4","Add lines 2 & 3",{"$f":"D2+D3","v":0}]
[null,"Line 5","Enter $110,000 for MFJ, $75,000 for Single, HOH, QW, or $55,000 for MFS",{"$f":"IF('Extension Form'!E3=\"MFJ\",110000,75000)","v":75000}]
[null,"Line 6","Is amount from line 4 > line 5? If no, leave line 6 blank, enter 0 on line 7, else, subtract line 5 form 4, and increase it to the next multiple of $1,000. For e.g., increase $425 to $1,000, increase $1,025 to $2,000, etc.",{"$f":"IF(D4>D5,ROUNDUP(D4-D5,-3),0)","v":0}]
[null,"Line 7","Multiply amount on line 6 by 5% (.05). Enter the result.",{"$f":"IF(D4>D5,D6*0.05,0)","v":0}]
[null,"Line 8","Is amount on line 1 more than amount on line 7? If no, no child credit nor additional child credit allowed. If yes, subtract line 7 from 1.",{"$f":"IF(C1>C7,C1-C7,0)","v":0}]
[]
["Part II"]
[null,"Line 9","Enter amount from Form 1040 (line 46, total tax before any credits).",{"$f":"'Extension Form'!H69","v":0}]
[null,"Line 10","Add following amounts from 1040 (line 47,48,49,50,form 5695 line 30, form 8910 line 15, form 8936 line 23, Schedule R line 22)",{"$f":"'Extension Form'!H70","v":0}]
[null,"Line 11","Are you claiming the mortgage interest credit, form 8396, adoption credit, form 8839, residential entery efficient property credit, form 5695, or disctrict of columbia first-time homebuyer credit, form 8859? If no, enter amount from line 10, if yes, complete line 11 Worksheet, later, to figure the amount to enter here. ",{"$f":"D12","v":0},"I HAVE NOT PROGRAMMED THIS LINE. THIS LINE SIMPLY ENTERS AMOUNT FROM LINE ABOVE."]
[null,"Line 12","Subtract line 11 from line 9, enter the result.",{"$f":"D11-D13","v":0}]
[null,"Line 13","Is the amount on line 8 of this worksheet more than the amount on line 12? If no, enter the amount from line 8, if yes, enter the amount from line 12.  THIS IS YOUR CHILD TAX CREDIT. ",{"$f":"IF(D8>D14,D8,0)","v":0}]
[]
[]
["Line 11 Worksheet",null,"TO BE COMPLETED, ONLY IF PERSON HAS TAKEN THE MORTGAGE INTEREST CREDIT, ADOPTION CREDIT, RESIDENTIAL ENERGY EFFICIENT PROPERTY CREDIT, AND DISTRICT OF COLUMBIA FIRST-TIME HOMEBUYER CREDIT."]
[null,"Line 1 ","Enter the amount from line 8 of the Child Tax Credit Worksheet."]
[null,"Line 2","Enter your earned income from the Earned Income Worksheet that applies to you.",null,"I HAVE NOT PROGRAMMED AN EARNED INCOME WORKSHEET; AGAIN THIS LINE 11 WORKSHEET IS ONLY NECESSARY IF TAXPAYER HAS TAKEN THE MORTGAGE INTEREST CREDIT, ADOPTION CREDIT, RESIDENTIAL ENERGY EFFICIENT PROPERTY CREDIT, & DISTRICT OF COLUMBIA FIRST-TIME HOMEBUYER CREDIT."]
[null,"Line 3","Is the amount on line 2 more than $3,000? If no, leave line 3 blank, enter 0 on line 4, and go to line 5. If yes, subtract $3,000 from the amount on line 2. Enter the result."]
[null,"Line 4","Multiply the amount on line 3 by 15% (.15) and enter the result."]
[null,"Line 5","Is amount on line 1 of Child Tax Credit Worksheet $3,000 or more? If no, and zero, then enter amount from line 1 above on line 12 of this workshet. Do not complete rest of worksheet. Instead go back to Child Tax Credit Worksheet & enter amount from line 10 on line 11, & complete lines 12 & 13.  If Line 1 is $3,000 or more, then if line 4 is above or equal to or more than line 1 above, leave lines 6 through 9 blank. Enter 0 on line 10, and go to line 11. "]
[null,"Line 6","If employer w/h or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use the Additional Medicare Tax & RRTA Tax Worksheet to figure the amount to enter; otherwise enter the total of the following amounts from Form(s) W2: Social security tax withheld from box 4, & medicare tax withheld from box 6. If MFJ, include spouse's amounts with yours when completing lines 6 & 7."]
[null,"Line 7","Enter total of any amounts from SE deduction & underreported social security taxes from 2nd page 1040. "]
[null,"Line 8","Add lines 6 & 7. Enter total."]
[null,"Line 9","Enter the total of the amounts from form 1040, EIC, & Excess social security & tier 1 RRTA tax withheld."]
[null,"Line 10","Subtract line 9 form line 8. IF result is zero or less, enter 0."]
[null,"Line 11","Enter larger of line 4 or line 10."]
[null,"Line 12","Is amount on line 11 of this worksheet more than the amount on line 1?, If no, subtract line 11 from line 1. Enter result. If yes, enter 0. Next figure amount of any of the following credits that you are claiming: mortgage interest credit, Form 8396, adoption credit, form 8839, residential energy efficient property credit, form 5695, part 8, district of columbia first-time homebuyer credit, form 8859. Then go to line 13."]
[null,"Line 13","Enter the total amounts from Form 8396, line 9, form 8839, line 16, form 5965, line 15, & form 8859, line 3."]
[null,"Line 14","Enter amount from line 10 of the Child Tax Credit Worksheet."]
[null,"Line 15","Add lines 13 & 14. Enter the total. Enter this amount on line 11 of the Child Tax Credit Worksheet."]

{"sheet":"AMT","index":9,"n_rows":96,"n_cols":6,"rows_kept":96,"cut":false,"hidden":true,"merged":[[66,5,66,10],[67,5,67,10],[68,5,68,10],[8,4,8,10]]}
["Part I"]
[null,"Line 1","1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41, and go to line 2. Otherwise, enter the amount from Form 1040, line 38, and go to line 7. (If less than zero, enter as a negative amount.) ",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,'Extension Form'!H51-'Extension Form'!H64,'Extension Form'!H51)","v":0}]
[null,"Line 2","Medical and dental. If you or your spouse was 65 or older, enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 38. If zero or less, enter -0- . . . . . . . . . . . . ",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,IF('Extension Form'!E2=TRUE,MIN('Extension Form'!H57,0.025*'Extension Form'!H51),0),0)","v":0},"(ONLY ENTER IF YOU OR YOUR BORN AFTER JAN 2ND, 1949)"]
[null,"Line 3","Taxes from Schedule A (Form 1040), line 9 . . . . . . . . . . . . . . . . . . . . ",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,'Extension Form'!H54+'Extension Form'!H55+'Extension Form'!H56,0)","v":0}]
[null,"Line 4","Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet in the instructions for this line ",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,E71,0)","v":0}]
[null,"Line 5","Miscellaneous deductions from Schedule A (Form 1040), line 27. . . . . . . . . . . . . . ",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,'Extension Form'!H61,0)","v":0}]
[null,"Line 6","If Form 1040, line 38, is $150,000 or less, enter -0-. Otherwise, see instructions . . . . . . . . . ",{"$f":"IF('Extension Form'!H58>'Extension Form'!H59,IF(OR(AND('Extension Form'!E3=\"SINGLE\",'Extension Form'!H51>250000),AND('Extension Form'!E3=\"HOH\",'Extension Form'!H51>275000),AND('Extension Form'!E3=\"MFJ\",'Extension Form'!H51>300000),AND('Extension Form'!E3=\"QW\",'Extension Form'!H51>300000),AND('Extension Form'!E3=\"MFS lived apart form Spouse all year\",'Extension Form'!H51>150000),AND('Extension Form'!E3=\"MFS lived with Spouse\",'Extension Form'!H51>150000)),-D82,0),0)","v":0},"ENTERED AS A NEGATIVE, PER INSTRUCTIONS."]
[null,"Line 7","Tax refund from Form 1040, line 10 or line 21 . . . . . . . . . . . . . . . . . . . ",{"$f":"-'Extension Form'!H12","v":0},"ENTERED AS A NEGATIVE, PER INSTRUCTIONS."]
[null,"Line 8","Investment interest expense (difference between regular tax and AMT). . . . . . . . . . . ",{"$f":"'Extension Form'!H53","v":0},"I have not done a worksheet to calculate 4952 AMT, and have just added the entire investment interest back. Instruction say to add the difference between the 4952 AMT amount and the regular 4952 amount as a negative amount."]
[null,"Line 9","Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . .",0]
[null,"Line 10","Net operating loss deduction from Form 1040, line 21. Enter as a positive amount . . . . . . . . ",{"$f":"'Extension Form'!H27","v":0},"ENTER AS A POSITIVE AMOUNT."]
[null,"Line 11","Alternative tax net operating loss deduction . . . . . . . . . . . . . . . . . . . . ",0,"ENTER AS A NEGATIVE AMOUNT."]
[null,"Line 12","Interest from specified private activity bonds exempt from the regular tax . . . . . . . . . . ",0]
[null,"Line 13","Qualified small business stock (7% of gain excluded under section 1202) . . . . . . . . . . ",0]
[null,"Line 14","Exercise of incentive stock options (excess of AMT income over regular tax income) . . . . . . . . ",0]
[null,"Line 15","Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . . . . . .",0]
[null,"Line 16","Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) . . . . . .",0]
[null,"Line 17","Disposition of property (difference between AMT and regular tax gain or loss) . . . . . . .",0,"ENTER DIFFERENCE AS A NEGATIVE AMOUNT."]
[null,"Line 18","Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) . . . . ",0,"ENTER DIFFERENCE AS A NEGATIVE AMOUNT."]
[null,"Line 19","Passive activities (difference between AMT and regular tax income or loss) . . . . . . . . .",0,"ENTER DIFFERENCE AS A NEGATIVE AMOUNT."]
[null,"Line 20","Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . . . .",0,"ENTER DIFFERENCE AS A NEGATIVE AMOUNT."]
[null,"Line 21","Circulation costs (difference between regular tax and AMT) . . . . . . . . . . . . . . .",0]
[null,"Line 22","Long-term contracts (difference between AMT and regular tax income) . . . . . . . . . . ",0,"ENTER DIFFERENCE AS A NEGATIVE AMOUNT."]
[null,"Line 23","Mining costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . .",0,"ENTER DIFFERENCE AS A NEGATIVE AMOUNT."]
[null,"Line 24","Research and experimental costs (difference between regular tax and AMT) . . . . . . . ",0,"ENTER DIFFERENCE AS A NEGATIVE AMOUNT."]
[null,"Line 25","Income from certain installment sales before January 1, 1987 . . . . . . . . . . . . . .",0,"ENTER AS A NEGATIVE AMOUNT."]
[null,"Line 26","26 Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . . 26 ",0,"ENTER DIFFERENCE AS A NEGATIVE AMOUNT."]
[null,"Line 27","Other adjustments, including income-based related adjustments . . . . . . . . . . . . . ",0,"ENTER DIFFERENCE AS A NEGATIVE AMOUNT."]
[null,"Line 28","Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line is more than $238,550, see instructions.) . . . . . . . . . . . . . . . . . ..",{"$f":"SUM(D2:D28)","v":0}]
["Part II"]
[null,"Line 29","Exemption. (If you were under age 24 at the end of 2013, see instructions.) \nIF your filing status is . . . AND line 28 is not over . . . THEN enter on line 29 . . . \nSingle or head of household . . . . $115,400 . . . . . $51,900\nMarried filing jointly or qualifying widow(er) 153,900 . . . . . 80,800\nMarried filing separately. . . . . . 76,950 . . . . . 40,400 } If line 28 is over the amount shown above for your filing status, see instructions. ",{"$f":"IF(OR('Extension Form'!E3=\"HOH\",'Extension Form'!E3=\"SINGLE\"),IF(D29<115400,51900,D96),IF(OR('Extension Form'!E3=\"MFJ\",'Extension Form'!E3=\"QW\"),IF(D29<153900,80800,D96),IF(OR('Extension Form'!E3=\"MFS lived apart from Spouse all year\",'Extension Form'!E3=\"MFS lived with Spouse\"),IF(D29<76950,40400,D96),0)))","v":51900}]
[null,"Line 30","Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 31, 33, and 35, and go to line 34 . ",{"$f":"D29-D31","v":-51900}]
[null,"Line 31","• If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter. \n• If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends on Form \n1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured for the AMT, if \nnecessary), complete Part III on the back and enter the amount from line 60 here. \n• All others: If line 30 is $179,500 or less ($89,750 or less if married filing separately), multiply line \n30 by 26% (.26). Otherwise, multiply line 30 by 28% (.28) and subtract $3,590 ($1,795 if married \nfiling separately) from the result. ",{"$f":"IF(OR('Extension Form'!E3=\"MFS lived with Spouse\",'Extension Form'!E3=\"MFS lived apart from Spouse all year\"),IF(D32<89750,D32*0.26,D32*0.28-1795),IF(D32<179500,D32*0.26,D32*0.28-3590))","v":-13494},"Part III not factored in. "]
[null,"Line 32","Alternative minimum tax foreign tax credit (see instructions) .",null,"not calculated"]
[null,"Line 33","Tentative minimum tax. Subtract line 32 from line 31 . . . . . . . . . . . . . . . . . .",{"$f":"D33-D34","v":-13494}]
[null,"Line 34","Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, \nline 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be refigured \nwithout using Schedule J (see instructions) . . . . . . . . . . . . . . . . . . . . . ",{"$f":"'Extension Form'!H67","v":0}]
[null,"Line 35","AMT. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form 1040, line 45 . . . . .",{"$f":"D35-D36","v":-13494}]
[]
["Part III","Line 36","Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from \nline 3 of the worksheet in the instructions for line 31 . . . . . . . . . . . . . . . . . 3",null,"did not calculate this part for people with foreign exemptions."]
[null,"Line 37","Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax \nWorksheet in the instructions for Form 1040, line 44, or the amount from line \n13 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form \n1040), whichever applies (as refigured for the AMT, if necessary) (see \ninstructions). If you are filing Form 2555 or 2555-EZ, see instructions for the \namount to enter . ."]
[null,"Line 38","Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the \nAMT, if necessary) (see instructions). If you are filing Form 2555 or 2555-EZ, \nsee instructions for the amount to enter . . . . . . . . . . . ."]
[null,"Line 39","If you did not complete a Schedule D Tax Worksheet for the regular tax or the \nAMT, enter the amount from line 37. Otherwise, add lines 37 and 38, and \nenter the smaller of that result or the amount from line 10 of the Schedule D \nTax Worksheet (as refigured for the AMT, if necessary). If you are filing Form \n2555 or 2555-EZ, see instructions for the amount to enter . . . . . ."]
[null,"Line 40","Enter the smaller of line 36 or line 39 . . . . . . "]
[null,"Line 41","Subtract line 40 from line 36 . . . . . . . . . . . ."]
[null,"Line 42","If line 41 is $179,500 or less ($89,750 or less if married filing separately), multiply line 41 by 26% (.26). Otherwise, \nmultiply line 41 by 28% (.28) and subtract $3,590 ($1,795 if married filing separately) from the result . . . ▶ 4"]
[null,"Line 43","Enter: \n• $72,500 if married filing jointly or qualifying widow(er),\n• $36,250 if single or married filing separately, or \n• $48,600 if head of household. \n"]
[null,"Line 44","Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax \nWorksheet in the instructions for Form 1040, line 44, or the amount from line \n14 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form \n1040), whichever applies (as figured for the regular tax). If you did not \ncomplete either worksheet for the regular tax, enter the amount from Form \n1040, line 43; but do not enter less than -0- . . . . . . . . . . ."]
[null,"Line 45","Subtract line 44 from line 43. If zero or less, enter -0- . ."]
[null,"Line 46","Enter the smaller of line 36 or line 37 . . . . . . . . . . . . . "]
[null,"Line 47","Enter the smaller of line 45 or line 46. This amount is taxed at 0% . . . . "]
[null,"Line 48","Subtract line 47 from line 46"]
[null,"Line 49","Enter the amount from the Line 49 Worksheet in the instructions"]
[null,"Line 50","Enter the smaller of line 48 or line 49 "]
[null,"Line 51","Multiply line 50 by 15% (.15)"]
[null,"Line 52","Add lines 47 and 50  If lines 52 and 36 are the same, skip lines 53 through 57 and go to line 58. Otherwise, go to line 53. \n"]
[null,"Line 53","Subtract line 52 from line 46 . ."]
[null,"Line 54","Multiply line 53 by 20% (.20) If line 38 is zero or blank, skip lines 55 through 57 and go to line 58. Otherwise, go to line 55."]
[null,"Line 55","Add lines 41, 52, and 53 "]
[null,"Line 56","Subtract line 55 from line 36"]
[null,"Line 57","Multiply line 56 by 25% (.25) "]
[null,"Line 58","Add lines 42, 51, 54, and 57"]
[null,"Line 59","If line 36 is $179,500 or less ($89,750 or less if married filing separately), multiply line 36 by 26% (.26). \nOtherwise, multiply line 36 by 28% (.28) and subtract $3,590 ($1,795 if married filing separately) from the \nresult ."]
[null,"Line 60","Enter the smaller of line 58 or line 59 here and on line 31. If you are filing Form 2555 or 2555-EZ, do not \nenter this amount on line 31. Instead, enter it on line 4 of the worksheet in the instructions for line 31 ."]
[]
["Home Mortgage Interest Adjustment Worksheet - Line 4"]
[null,"Line 1","Enter the total of the home mortgage interest you deducted on lines 10 \nthrough 12 of Schedule A (Form 1040) and any mortgage insurance \npremiums you deducted on line 13 of Schedule A (Form 1040) .........",null,{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,'Extension Form'!H52,0)","v":0}]
[null,"Line 2","Enter the part, if any, of the interest included on line 1 \nabove that was paid on an eligible mortgage (defined in \nthe line 4 instructions). Include any mortgage insurance \npremiums included on line 1 above that were paid in \nconnection with an eligible mortgage .............",null,0,"(enter mortgage used to buy, build, or substantially improve primary or second home; not any mortgage interest incurred on that part of a cash out balance)."]
[null,"Line 3","Enter the part, if any, of the interest included on line 1 \nabove that was paid on a mortgage whose proceeds \nwere used in a refinancing (including a second or later \nrefinancing) of an eligible mortgage. Include any \nmortgage insurance premiums included on line 1 above \nthat were paid in connection with such a mortgage. Do \nnot include any interest paid on (or any mortgage \ninsurance premiums paid in connection with) the part of \nthe balance of the new mortgage that exceeded the \nbalance of the original eligible mortgage immediately \nbefore it was refinanced (or, if smaller, the balance of any \nprior refinanced mortgage immediately before that \nmortgage was refinanced) ....................",null,0,"(enter mortgage used to refinance primary or second home; not any mortgage interest incurred on that part of a cash out balance)."]
[null,"Line 4","Enter the part, if any, of the interest included on line 1 \nabove that was paid on a mortgage:\n•Taken out before July 1, 1982, and\n• Secured, at the time the mortgage was taken out, by \nyour main home or a qualified dwelling used by you or \nyour family (see definitions).\nDo not include any amount entered on line 2 or line 3 \nabove .................................. "," ",0,"This is most likely going to be 0. Nobody has a mortgage from 1982 anymore."]
[null,"Line 5","Add lines 2 through 4 ...................................... 5",null,{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,SUM(E67:E69),0)","v":0}]
[null,"Line 6","Subtract line 5 from line 1 and enter the result on Form 6251, line 4 ......",null,{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,E66-E70,0)","v":0}]
[]
[null,"Itemized Deductions Worksheet -- Line 29"]
[null,"Line 1","Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 28 ",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,'Extension Form'!H62,0)","v":0}]
[null,"Line 2","Enter the total of the amount from Schedule A, lines 4 (med exp), 14 (inv interest), and 20 (casualty), plus any gambling and casualty or theft losses included on \nline 28 .................................................................................Be sure your total gambling and casualty or theft losses are clearly identified on the dotted \nlines next to line 28.\n",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,'Extension Form'!H57+'Extension Form'!H53+'Extension Form'!H59+'Extension Form'!H60,0)","v":0}]
[null,"Line 3","Is the amount on line 2 less than the amount on line 1?\nNo.\nSTOP; Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 29. Do not complete the rest of this worksheet.\nYes. Subtract line 2 from line 1 ............................................................\n",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,IF(D75<D74,D74-D75,\"DEDUCTION NOT LIMITED. Enter Line 1 above on Schedule A Line 29. Do not complete rest of this worksheet.\"),0)","v":0}]
[null,"Line 4","Multiply line 3 by 80% (.80) ................................................. 4",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,IF(D75<D74,D76*0.8,\"STOP, DEDUCTION NOT LIMITED\"),0)","v":0}]
[null,"Line 5","Enter the amount from Form 1040, line 38 ........................................ 5",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,'Extension Form'!H51,0)","v":0}]
[null,"Line 6","Enter $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; \n$250,000 if single; or $150,000 if married filing separately ............................. ",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,IF(D75<D74,IF(OR('Extension Form'!E3=\"MFJ\",'Extension Form'!E3=\"QW\"),300000,IF('Extension Form'!E3=\"HOH\",275000,IF('Extension Form'!E3=\"SINGLE\",250000,IF(OR('Extension Form'!E3=\"MFS lived apart from Spouse all year\",'Extension Form'!E3=\"MFS lived with Spouse\"),150000,\"FILING STATUS?\")))),0),0)","v":0}]
[null,"Line 7","Is the amount on line 6 less than the amount on line 5?\nNo.\nSTOP\nYour deduction is not limited. Enter the amount from line 1 above on Schedule A, \nline 29. Do not complete the rest of this worksheet.\nYes. Subtract line 6 from line 5 ...........................................",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,IF(D79<D78,D78-D79,0),0)","v":0}]
[null,"Line 8","Multiply line 7 by 3% (.03) .................................................. ",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,D80*0.3,0)","v":0}]
[null,"Line 9","Enter the smaller of line 4 or line 8 ............................................................. ",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,MIN(D77,D81),0)","v":0}]
[null,"Line 10","Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 29 ............... ",{"$f":"IF('Extension Form'!H62>'Extension Form'!H63,D74-D82,0)","v":0}]
[]
[]
[null,"Exemption Worksheet for Line 29 of AMT 6251 Form"]
[null,"Line 1","Enter: $51,900 if single or head of household; $80,800 if married \nfiling jointly or qualifying widow(er); $40,400 if married filing \nseparately",{"$f":"IF(OR('Extension Form'!E3=\"SINGLE\",'Extension Form'!E3=\"HOH\"),51900,IF(OR('Extension Form'!E3=\"MFJ\",'Extension Form'!E3=\"QW\"),80800,IF(OR('Extension Form'!E3=\"MFS lived with Spouse\",'Extension Form'!E3=\"MFS lived apart from Spouse all year\"),40400,0)))","v":51900}]
[null,"Line 2","Enter your alternative minimum taxable \nincome (AMTI) from Form 6251, \nline 28",{"$f":"D29","v":0}]
[null,"Line 3","Enter: $115,400 if single or head of \nhousehold; $153,900 if married filing jointly or \nqualifying widow(er); $76,950 if married filing \nseparately",{"$f":"IF(OR('Extension Form'!E3=\"SINGLE\",'Extension Form'!E3=\"HOH\"),115400,IF(OR('Extension Form'!E3=\"MFJ\",'Extension Form'!E3=\"QW\"),153900,IF(OR('Extension Form'!E3=\"MFS lived with Spouse\",'Extension Form'!E3=\"MFS lived apart from Spouse all year\"),76950,0)))","v":115400}]
[null,"Line 4","Subtract line 3 from line 2. If zero or less, \nenter -0-",{"$f":"D88-D89","v":-115400}]
[null,"Line 5","Multiply line 4 by 25% (.25) .",{"$f":"D90*0.25","v":-28850}]
[null,"Line 6","Subtract line 5 from line 1. If zero or less, enter -0-. If any of the \nthree conditions under Certain Children Under Age 24 apply to \nyou, complete lines 7 through 10. Otherwise, stop here and \nenter this amount on Form 6251, line 29, and go to Form 6251, \nline 30",{"$f":"IF((D87-D91)<0,0,D87-D91)","v":80750}]
[null,"Line 7","Minimum exemption amount for certain children under age \n24",7150]
[null,"Line 8","Enter your earned income, if any (see instructions) ",{"$f":"'Extension Form'!H8+'Extension Form'!H14+'Extension Form'!H21","v":0}]
[null,"Line 9","Add lines 7 and 8 .",{"$f":"D93+D94","v":7150}]
[null,"Line 10","Enter the smaller of line 6 or line 9 here and on Form 6251, \nline 29, and go to Form 6251, line 30",{"$f":"MIN(D92,D95)","v":7150}]