taxmap/instr/i1040sj-009.htm#TXMP5d926496
Line 16

If line 15 is zero or less, enter -0- on line 16. Otherwise, figure the tax on the amount on line 15 using:

The 2006 Tax Rate Schedules on page J-9,
The 2006 Qualified Dividends and Capital Gain Tax Worksheet on page J-10,
The 2006 Schedule D Tax Worksheet in the Schedule D instructions (but use the 2006 Tax Rate Schedules on page J-9 instead of the 2006 Tax Table when figuring the tax on the Schedule D Tax Worksheet, lines 34 and 36), or
The 2006 Foreign Earned Income Tax Worksheet on page J-11.

taxmap/instr/i1040sj-009.htm#TXMP24ec3b25
Lines 18, 19, and 20

taxmap/instr/i1040sj-009.htm#f25514j06

2006 Tax Rate Schedules—Line 16

Schedule X—Use if your 2006 filing status was Single or you checked filing status box 1 or 2 on Form 1040NR					Schedule Y-2—Use if your 2006 filing status was Married filing separately or you checked filing status box 3, 4, or 5 on Form 1040NR
If Schedule J, line 15, is: Over—	But not over—	Enter onm m m Schedule J,m m m line 16m m m		of the amount over—	If Schedule J, line 15, is: Over—	But not over—	Enter onm m m Schedule J,m m m line 16m m m		of the amount over—
$0 7,550 30,650 74,200 154,800 336,550	$7,550 30,650 74,200 154,800 336,550 .............	........... $755.00+ 4,220.00+ 15,107.50+ 37,675.50+ 97,653.00+	10% 15% 25% 28% 33% 35%	$0 7,550 30,650 74,200 154,800 336,550	$0 7,550 30,650 61,850 94,225 168,275	$7,550 30,650 61,850 94,225 168,275 .............	........... $755.00 + 4,220.00 + 12,020.00 + 21,085.00 + 45,521.50 +	10% 15% 25% 28% 33% 35%	$0 7,550 30,650 61,850 94,225 168,275
Schedule Y-1—Use if your 2006 filing status was Married filing jointly or Qualifying widow(er) or you checked filing status box 6 on Form 1040NR					Schedule Z—Use if your 2006 filing status was Head of household
If Schedule J, line 15, is: Over—	But not over—	Enter onm m m Schedule J,m m m line 16m m m		of the amount over—	If Schedule J, line 15, is: Over—	But not over—	Enter onm m m Schedule J,m m m line 16m m m		of the amount over—
$0 15,100 61,300 123,700 188,450 336,550	$15,100 61,300 123,700 188,450 336,550 ............	........... $1,510.00+ 8,440.00+ 24,040.00+ 42,170.00+ 91,043.00+	10% 15% 25% 28% 33% 35%	$0 15,100 61,300 123,700 188,450 336,550	$0 10,750 41,050 106,000 171,650 336,550	$10,750 41,050 106,000 171,650 336,550 .............	........... $1,075.00 + 5,620.00 + 21,857.50 + 40,239.50 + 94,656.50 +	10% 15% 25% 28% 33% 35%	$0 10,750 41,050 106,000 171,650 336,550

taxmap/instr/i1040sj-009.htm#w25514J06

2006 Qualified Dividends and Capital Gain Tax Worksheet—Line 16

Use this worksheet only if both of the following apply. Your elected farm income on Schedule J, line 2, does not include any net capital gain. You (a) entered qualified dividends on your 2006 Form 1040, line 9b (or your 2006 Form 1040A, line 9b, or 2006 Form 1040NR, line 10b), (b) entered capital gain distributions directly on your 2006 Form 1040, line 13 (or your 2006 Form 1040A, line 10, or 2006 Form 1040NR, line 14) and checked the box on that line, or (c) filed Schedule D in 2006 and you answered "Yes" on lines 17 and 20 of that Schedule D.
1.	Amount from Schedule J, line 15				1.
2.	Amount from Form 1040, line 9b (or Form 1040A, line 9b, or Form 1040NR, line 10b)			2.
3.	Did you file Schedule D in 2006?
	Yes.	Enter the smaller of line 15 or 16 of your 2006 Schedule D, but do not enter less than -0-	n	3.
	No.	Enter the amount from Form 1040, line 13 (or Form 1040A, line 10, or Form 1040NR, line 14)
4.	Add lines 2 and 3			4.
5.	Amount, if any, from your 2006 Form 4952, line 4g			5.
6.	Subtract line 5 from line 4. If zero or less, enter -0-				6.
7.	Subtract line 6 from line 1. If zero or less, enter -0-				7.
8.	Enter the smaller of:
	The amount on line 1, or
	$30,650 if single or married filing separately, or if you mmchecked filing status 1, 2, 3, 4, or 5 on Form 1040NR,				8.
	mm$61,300 if married filing jointly or qualifying widow(er) or mmif you checked filing status box 6 on Form 1040NR, mm$41,050 if head of household.
9.	Is the amount on line 7 equal to or more than the amount on line 8?
	Yes.	Skip lines 9 through 11; go to line 12 and check the "No" box.
	No.	Enter the amount from line 7			9.
10.	Subtract line 9 from line 8				10.
11.	Multiply line 10 by 5% (.05)					11.
12.	Are the amounts on lines 6 and 10 the same?
	Yes.	Skip lines 12 through 15; go to line 16.
	No.	Enter the smaller of line 1 or line 6			12.
13.	Enter the amount from line 10 (if line 10 is blank, enter -0-)				13.
14.	Subtract line 13 from line 12				14.
15.	Multiply line 14 by 15% (.15)					15.
16.	Figure the tax on the amount on line 7. Use the 2006 Tax Rate Schedules on page J-9					16.
17.	Add lines 11, 15, and 16					17.
18.	Figure the tax on the amount on line 1. Use the 2006 Tax Rate Schedules on page J-9					18.
19.	Tax. Enter the smaller of line 17 or line 18 here and on Schedule J, line 16					19.

taxmap/instr/i1040sj-009.htm#w25514JF

2006 Foreign Earned Income Tax Worksheet—Line 16

Use this worksheet if you claimed the foreign earned income exclusion or the housing exclusion on your 2006 Form 2555 or Form 2555-EZ.
1.	Enter the amount from Schedule J, line 15		1.
2.	Enter the amount from your (and your spouse's, if filing jointly) Form 2555, line 45, or Form 2555-EZ, line 18	2.
3.	Enter the total amount of any itemized deductions you could not claim because they are related to excluded income	3.
4.	Subtract line 3 from line 2. If zero or less, enter -0-		4.
5.	Combine lines 1 and 4. If zero or less, enter -0-		5.
6.	Tax on amount on line 5. Use the 2006 Tax Rate Schedules on page J-9, the 2006 Schedule D Tax Worksheet, or the Qualified Dividends and Capital Gain Tax Worksheet, whichever applies.			6.
7.	Tax on amount on line 4. Use the 2006 Tax Rate Schedules on page J-9			7.
8.	Subtract line 7 from line 6. Enter the result here and on Schedule J, line 16			8.
*Enter the amount from line 5 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet on page J-10 or Schedule D Tax Worksheet in the 2006 Schedule D instructions if you use either of those worksheets to figure the tax on line 6 above. Complete the rest of either of those worksheets according to the worksheet's instructions. Then complete lines 7 and 8 above.

If you filed your 2004 tax return using TeleFile, enter your tax from your TeleFile Tax Record. The TeleFile Program was discontinued in 2005.

If you amended your return or the IRS made changes to it, enter the corrected amount.

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Next Page: Instructions - 2007 Instructions for Schedule R (Form 1040)

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taxmap/instr/i1040sj-009.htm#TXMP5d926496Line 16

taxmap/instr/i1040sj-009.htm#TXMP24ec3b25Lines 18, 19, and 20

2006 Tax Rate Schedules—Line 16

taxmap/instr/i1040sj-009.htm#TXMP5d926496
Line 16

taxmap/instr/i1040sj-009.htm#TXMP24ec3b25
Lines 18, 19, and 20