It 210 Form PDF Details

Understanding the ins and outs of tax forms can often feel overwhelming. Amongst these, the IT-210 form serves a particular purpose for residents of West Virginia, guiding them through the process of assessing potential penalties for the underpayment of estimated taxes. This specific form becomes relevant when individuals fail to adequately withhold or pay estimated taxes throughout the tax year. Interestingly, penalties can still apply even in cases where a refund is due upon filing the tax return. Calculated for each quarter, the penalty hinges on specific figures related to the taxpayer's previous year's tax liability, with notable exceptions and special rules easing the burden for certain taxpayers, such as those with negligible tax liability in the preceding year, or farmers, who abide by different payment requirements. The provision for a penalty waiver extends a lifeline to those affected by disasters, showcasing the tax authority's acknowledgment of extraordinary circumstances. Additionally, the IT-210 form provides comprehensive instructions on both the short and regular methods for calculating underpayments and penalties, thereby offering tailored options to suit diverse taxpayer situations. The juxtaposition of meticulous computation rules with considerations for fairness and flexibility underscores the complexity inherent in managing tax obligations effectively.

QuestionAnswer
Form NameIt 210 Form
Form Length7 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 45 sec
Other namesnyc 210 form for 2020, it 210, nyc 210 form 2020, it 210 form 2020

Form Preview Example

IT-210 - Instructions

Who Must Pay the Underpayment Penalty

You may be charged a penalty if you did not have enough West Virginia state income tax withheld from your income or pay enough estimated tax by any of the due dates. This may be true even if you are due a refund when you file your return. The penalty is computed separately for each due date (quarter). You may owe a penalty for an earlier due date (quarter) even if you make large enough payments later to make up the underpayment.

You may owe the penalty if you did not pay at least the smaller of:

1.90% of your 2009 tax liability; or

2.100% of your 2008 tax liability (if you filed a 2008 return that covered a full 12 months).

Exceptions to the Penalty You will not have to pay any penalty if either of these exceptions apply:

1.You had no tax liability for 2008 and you meet ALL the following conditions:

your 2008 tax return was (or would have been had you been required to file) for a taxable year of twelve months;

you were a citizen or resident of the United States throughout the preceding taxable year;

your tax liability for 2009 is less than $5,000.

2.The total tax shown on your 2009 return minus the tax you paid through West Virginia withholding is less than $600.

To determine if you meet this exception, complete lines 1 through 5, PART I. If you meet this exception, you do not have to file Form IT-210.

If you file your tax return and pay any tax due on or before February 1, 2010, no fourth quarter penalty is due. Include the tax paid with your return in column (d) of line 2, PART IV; this will result in no penalty due for the January 15, 2010 installment.

Special Rules for Farmers

If at least two-thirds of your gross income for 2009 was from farming sources, the following special rules apply:

1.You are only required to make one payment for the taxable year (due January 15, 2010); and

2.The amount of estimated tax required to be paid (line 6) is sixty-six and two-thirds percent (66-2/3%) instead of ninety percent (90%);

3.If you fail to pay your estimated tax by January 15, but you file your return and pay the tax due on or before the first day of March, 2010, no penalty is due.

Mark box 10 in PART I and complete PART III or only column (d) of PART IV to figure your penalty. Be sure to use .02340 instead of

.06312 when calculating line 6 of PART III. When using PART IV, carry the entire figure shown on line 8 of PART I to column (d), line 1.

Waiver of Penalty

If you are subject to underpayment penalty, all or part of the penalty will be waived if the West Virginia State Tax Department determines that:

1.The penalty was caused by reason of casualty or disaster;

2.The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable.

To request a waiver of the penalty, check the box for line 9 in PART I and enclose a signed statement explaining the reasons you believe the penalty should be waived (see page 28 of the return). If you have documentation substantiating your statement, enclose a copy. The Department will notify you if your request for waiver is not approved.

PART I - FOR ALL FILERS

Line 1

Enter the amount from line 8 of Form IT-140.

Line 2

Enter the amount shown on line 9 plus line 15 of Form IT-140.

Line 3

Subtract line 2 from line 1 and enter the result.

Line 4

Enter the amount of withholding tax shown on line 13 of Form IT-140.

Line 5

Subtract line 4 from line 3 and enter the result. IF LINE 5 IS LESS THAN $600, YOU ARE NOT SUBJECT TO THE

 

PENALTY AND NEED NOT FILE FORM IT-210.

Line 6

Multiply line 3 by ninety percent (90%) and enter the result.

Line 7

Enter your tax after credits from your 2008 West Virginia return. Your tax after credits will be line 10 reduced by line

 

15 of Form IT-140.

Line 8

Compare the amounts shown on lines 6 and 7. If line 7 is zero and line 3 is more than $5,000, enter the amount

 

shown on line 6. Otherwise, enter the smaller of line 6 or line 7.

-37-

IT-210 - Instructions (continued)

PART III - SHORT METHOD

You may use the short method to figure your penalty only if:

1.You made no estimated tax payments (or your only payments were West Virginia income tax withheld); or

2.You paid estimated tax and the payments were made in four equal installments on the due dates.

NOTE: If any of your payments were made earlier than the due date, you may use the short method to calculate your penalty; however, using the short method may cause you to pay a higher penalty (if the payments were only a few days early, the difference is likely to be very small).

You may not use the short method if:

1.You made any estimated tax payments late; or

2.You checked the box on line 11 in PART I, or used PART II (Annualized Income Worksheet).

If you can use the short method, complete lines 1 through 5 to compute your total underpayment for the year and lines 6 through 8 to compute your penalty due. If you checked the box for line 10 in PART I because you are a farmer, the figure to use on line 6 is .02340 instead of .06312.

In certain instances, the penalty due may be waived. See Waiver of Penalty (page 37) for more details.

PART IV - REGULAR METHOD

Use the regular method to compute your penalty if you are not eligible to use the short method.

Section A - Compute Your Underpayment

Line 1

Enter in columns (a) through (d) the amount of your required installment for the due date shown in each column

 

heading. For most taxpayers, this is the amount shown on line 8 of PART I divided by four. If you used PART II, enter

 

the amounts from line 19 of the Annualized Income Worksheet in the appropriate columns.

Line 2

Enter the estimated tax payments you made plus any West Virginia income tax withheld from your income. In

 

column (a), enter the tax payments you made by April 15, 2009, for the 2009 tax year; in column (b), enter payments

 

you made after April 15, and on or before June 16, 2009; in column (c), enter payments you made after June 15, and

 

on or before September 15, 2009; and in column (d), enter payments you made after September 15, and on or

 

before January 15, 2010.

When calculating your payment dates and the amounts to enter on line 2 of each column, apply the following rules:

1. For West Virginia income tax withheld, you are considered to have paid one-fourth of these amounts on each

 

payment due date, unless you check the box on line 11 in Part 1 and show otherwise.

 

2. Include in your estimated tax payments any overpayment from your 2008 West Virginia tax return that you elected

 

to apply to your 2009 estimated tax. If you filed your return by the due date (including extensions), treat the

 

overpayment as a payment made on April 15, 2009.

 

3. If you file your return and pay the tax due on or before February 1, 2010, include the tax you pay with your return

 

in column (d) of line 2. In this case, you will not owe a penalty for the payment due January 15, 2010.

Line 3

Enter any overpayment from the previous column on line 3.

Line 4

Add lines 2 and 3 in each column and enter the result on line 4.

Line 5

Add lines 7 and 8 from the previous column and enter the result in each column.

Line 6

Subtract line 5 from line 4 in each column and enter the result on line 6. If line 6 is equal to or more than line 4 in any

 

column, enter zero on line 6 in that column.

Line 7

Subtract line 4 from line 5 for any column where line 5 is more than line 4; otherwise, enter zero.

Line 8

Subtract line 6 from line 1 for any column where line 1 is more than line 6; otherwise, enter zero. If line 8 is zero for

 

all payment periods, you do not owe a penalty. However, if you checked any box in PART I, you must file Form IT-210

 

with your return.

Line 9

Subtract line 1 from line 6 for any column for which line 6 is more than line 1; otherwise, enter zero. Be sure to enter

 

the amount from line 9 on line 3 of the next column.

-38-

IT-210 - Instructions (continued)

Section B - Compute Your Penalty

Caution: Read the following instructions before completing Section B.

Compute the penalty by applying the appropriate rate against each underpayment on line 8. The penalty is computed for the number of days that the underpayment remains unpaid.

The rates are established twice during each calendar year, on January 1 and July 1. If an underpayment remains unpaid for more than one rate period, the penalty for that underpayment may be computed using more than one rate. The annual rate is nine and one-half percent (9.5%) for 2009 and will require only one rate for all underpayments.

Use line 10 to compute the number of days the underpayment remains unpaid. Use line 12 to compute the actual penalty amount by applying the proper rate to the underpayment for the number of days it was unpaid.

Each payment must be applied to the oldest outstanding underpayment. It does not matter if you designate a payment for a later period. For example, if you have an underpayment for the April 15 installment period, the payment you make June 15 will first be applied to pay off the April 15 underpayment; any remaining portion of the payment will be applied to the June 15 installment.

Also, apply the following rules:

1.Show the West Virginia withholding tax attributable to each installment due date; do not list the withholding attributable on or after January 1, 2010.

2.Any balance due paid on or before April 15, 2010 with your personal income tax return is considered a payment and should be listed on line 2, column (d). For the payment date, use the date you file your return, or April 15, 2010, whichever is earlier.

Chart of Total Days Per Rate Period

Rate Period

Line 10

(a)

365

(b)

303

(c)

212

(d)

90

For example, if you have an underpayment on line 8, column (a), you would enter 365 in column (a) of line 10.

The following line-by-line instructions apply only to column (a) of Section B. If there is an underpayment shown in any other column on line 8, complete lines 10 and 12 in a similar fashion.

Line 10

Enter in column (a) the total number of days from April 15, 2009 to the date of the first payment. If no payments enter 365.

Line 11

The daily penalty rate is equal to the annual interest rate applied to tax underpayments divided by 365. The annual

 

interest rate for underpayments is nine and one-half percent (9.5%) for 2009, resulting in a daily rate of .000260.

Line 12

Make the computation requested and enter the result. Note that the computation calls for the “underpayment on

 

line 8”. The amount to use as the “underpayment” depends on whether or not a payment is listed.

If There Is A Payment - If the payment is more than the underpayment, apply only an amount equal to the underpayment and apply the remainder to the tax due for the next quarter. If the payment is less than your underpayment, the penalty for the remaining underpayment will require a separate computation. Use a separate sheet of paper to show any additional computations. If There Are No Payments - The “underpayment” is the entire amount shown on line 8.

The Following Conditions Determine If Additional Computations Are Needed For Column (a):

1.The first payment was enough to reduce the underpayment to zero. There are no further computations for column (a).

2.No payments. Only one computation is needed. The penalty for column (a) is line 8 multiplied by the number of days in the chart above multiplied by line 11.

3.The payment did not reduce the underpayment to zero. Compute the penalty on the remaining underpayment on a separate sheet of paper. If additional payments apply, reduce the underpayment for each installment and compute the penalty on the remainder of tax due until paid or April 15, 2010, whichever is earlier.

Enter the total penalty calculation on line 12 and proceed to the next column.

Columns (b) through (d)

To complete columns (b) through (d), use the same procedures as for column (a). However, apply only those payments in each column which have not been used in a previous column.

Line 13

Add all figures from line 12. Enter the sum on line 13 and on the appropriate PENALTY DUE line of your personal

 

income tax return.

-39-

SPECIFIC INSTRUCTIONS FOR RESIDENTS OF THE FOLLOWING STATES:

IMPORTANT NOTICE These instructions are based upon those statutes and reciprocity practices in effect at the time of printing. Amendments may occur that would cause these instructions to change.

KENTUCKY, MARYLAND, OR OHIO RESIDENTS. If your West Virginia income during 2009 was from wages and/or salaries only, you may file the Special Nonresident Form IT-140NRS as a claim for refund of any West Virginia income tax withheld during 2009. If you had West Virginia income from a source other than wages and/or salaries, you must file the West Virginia Income Tax Return (Form IT-140) and indicate residency status by checking the Nonresident/Part-Year Resident box. You are not allowed a Schedule E credit against your West Virginia income tax whenever your West Virginia income is other than wages and/or salaries. You should apply for the appropriate credit on the income tax return filed with your state of residence.

PENNSYLVANIA OR VIRGINIA RESIDENTS. If your West Virginia income during 2009 was from wages and/or salaries only AND YOU DID NOT SPEND MORE THAN 183 DAYS WITHIN WEST VIRGINIA DURING 2009, you may file the Special Nonresident Form IT-140NRS as a claim for refund of any West Virginia income tax withheld during 2009. If you had West Virginia income from a source other than wages and/or salaries, you must file the West Virginia Income Tax Return (Form IT-140) and indicate residency status by checking the Nonresident/Part-Year Resident box. You are not allowed a Schedule E credit against your West Virginia income tax when your West Virginia income is other than wages and/or salaries. You should apply for the appropriate credit on the income tax return filed with your state of residence.

A domiciliary resident of Pennsylvania or Virginia who spends more than 183 days within West Virginia during 2009 is also a resident of West Virginia for income tax purposes and is required to file a resident return (Form IT-140) with West Virginia. A Schedule E credit would not be allowed on the West Virginia return. You should apply for the appropriate credit on the income tax return filed with your state of residence.

SPECIAL NOTE: Residents of these states may be relieved from filing an annual claim for refund of West Virginia taxes withheld from their wages and/ or salaries by requesting Form WV/IT-104 (West Virginia Certificate of Nonresidence) from their employer. Form WV/IT-104 may be completed and returned to the employer who would then be authorized to stop withholding West Virginia income tax on wages and/or salaries earned in this state.

Underpayment Of Estimated Tax By Individuals Annualized Income Worksheet Instructions

Line 1

Total income. Compute your total income through the period indicated at the top of each column, including any

 

adjustments to income includible in your federal adjusted gross income.

Line 3

Annualized income. Multiply the amount on line 1 by the annualization factors on line 2.

Line 4

West Virginia modifications to income. Enter any modifications to federal adjusted gross income which would

 

be allowed on your 2009 West Virginia personal income tax return. Be sure to show any negative figures.

Line 5

West Virginia income. Combine lines 3 and 4; annualized income plus or minus modifications.

Line 6

Exemption allowance. Multiply the number of exemptions you are allowed to claim by $2,000; if you must claim

 

zero exemptions, enter $500 on this line.

Line 7

Annualized taxable income. Subtract line 6 from line 5.

Line 8

Tax. Compute the tax on the taxable income shown on line 7. If you are not subject to Federal Minimum Tax,

 

use the tax tables or rate schedules to calculate your tax. If you are subject to Federal Minimum Tax, multiply

 

the Federal Minimum Tax by .25, and compare that figure with the tax from the tax tables or rate schedules; the

 

larger of the two figures is your tax. If you are filing as a nonresident/part-year resident, multiply the tax figure

 

already calculated by the ratio of your West Virginia income to your federal income.

Line 9

Credits against tax. Show any credits against your West Virginia tax liability except West Virginia income tax

 

withheld and estimated tax payments.

Line 10

Tax after credits. Subtract line 9 from line 8; if line 9 is larger than line 8, enter zero.

 

Complete lines 12 through 19 for each column before moving to the next column.

Line 12

Required payments. Multiply the amount on line 10 by the factor on line 11.

Line 13

Previous required installments. Add the amounts from line 19 of all previous columns and enter the sum.

Line 14

Annualized installment. Subtract

line 13 from line 12. If less than zero, enter zero.

Line 15

Enter one-fourth of line 8, Part 1, of

Form IT-210 in each column.

Line 16

Enter the amount from line 18 of the previous column of this worksheet.

Line 17

Add lines 15 and 16 and enter the total.

Line 18

Subtract line 14 from line 17. If less than zero, enter zero.

Line 19

Required installment. Compare lines 14 and 17 and enter the smaller figure here and on line 1, PART IV of Form IT-210.

-30-

2009TAXTABLE

BASED ON TAXABLE INCOME

Taxpayers whose filing status is "1", “2”, “4” or “5” with taxable income of $100,000 or less may use this tax table. Taxpayers whose filing status is Married Filing Separately cannot use this tax table. Rate Schedule II found on page 46 must be used. Make sure the taxable income is LESS than and NOT equal to the income shown in the "LESS THAN" column.

 

 

TAXABLE INCOME

TAXABLE INCOME

TAXABLE INCOME

TAXABLE INCOME

TAXABLE INCOME

TAXABLE INCOME

TAXABLE INCOME

TAXABLE INCOME

 

 

At

Less

Your

At

Less

Your

At

Less

Your

At

Less

Your

At

Less

Your

At

Less

Your

At

Less

Your

At

Less

Your

 

 

Least

Than

Tax Is

Least

Than

Tax Is

Least

Than

Tax Is

Least

Than

Tax Is

Least

Than

Tax Is

Least

Than

Tax Is

Least

Than

Tax Is

Least

Than

Tax Is

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

25

0

7700

7800

233

15700

15800

530

23700

23800

850

29020

29080

1082

33820

33880

1298

38620

38680

1514

42850

42900

1748

 

 

25

50

1

7800

7900

236

15800

15900

534

23800

23900

854

29080

29140

1085

33880

33940

1301

38680

38740

1517

42900

42950

1751

 

 

50

75

2

7900

8000

239

15900

16000

538

23900

24000

858

29140

29200

1088

33940

34000

1304

38740

38800

1520

42950

43000

1754

 

 

75

100

3

8000

8100

242

16000

16100

542

24000

24100

862

29200

29260

1090

34000

34060

1306

38800

38860

1522

43000

43050

1757

 

 

100

200

5

8100

8200

245

16100

16200

546

24100

24200

866

29260

29320

1093

34060

34120

1309

38860

38920

1525

43050

43100

1760

 

 

200

300

8

8200

8300

248

16200

16300

550

24200

24300

870

29320

29380

1096

34120

34180

1312

38920

38980

1528

43100

43150

1763

 

 

300

400

11

8300

8400

251

16300

16400

554

24300

24400

874

29380

29440

1098

34180

34240

1314

38980

39040

1530

43150

43200

1766

 

 

400

500

14

8400

8500

254

16400

16500

558

24400

24500

878

29440

29500

1101

34240

34300

1317

39040

39100

1533

43200

43250

1769

 

 

500

600

17

8500

8600

257

16500

16600

562

24500

24600

882

29500

29560

1104

34300

34360

1320

39100

39160

1536

43250

43300

1772

 

 

600

700

20

8600

8700

260

16600

16700

566

24600

24700

886

29560

29620

1107

34360

34420

1323

39160

39220

1539

43300

43350

1775

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

700

800

23

8700

8800

263

16700

16800

570

24700

24800

890

29620

29680

1109

34420

34480

1325

39220

39280

1541

43350

43400

1778

 

 

800

900

26

8800

8900

266

16800

16900

574

24800

24900

894

29680

29740

1112

34480

34540

1328

39280

39340

1544

43400

43450

1781

 

 

900

1000

29

8900

9000

269

16900

17000

578

24900

25000

898

29740

29800

1115

34540

34600

1331

39340

39400

1547

43450

43500

1784

 

 

1000

1100

32

9000

9100

272

17000

17100

582

25000

25060

901

29800

29860

1117

34600

34660

1333

39400

39460

1549

43500

43550

1787

 

 

1100

1200

35

9100

9200

275

17100

17200

586

25060

25120

904

29860

29920

1120

34660

34720

1336

39460

39520

1552

43550

43600

1790

 

 

1200

1300

38

9200

9300

278

17200

17300

590

25120

25180

907

29920

29980

1123

34720

34780

1339

39520

39580

1555

43600

43650

1793

 

 

1300

1400

41

9300

9400

281

17300

17400

594

25180

25240

909

29980

30040

1125

34780

34840

1341

39580

39640

1557

43650

43700

1796

 

 

1400

1500

44

9400

9500

284

17400

17500

598

25240

25300

912

30040

30100

1128

34840

34900

1344

39640

39700

1560

43700

43750

1799

 

 

1500

1600

47

9500

9600

287

17500

17600

602

25300

25360

915

30100

30160

1131

34900

34960

1347

39700

39760

1563

43750

43800

1802

 

 

1600

1700

50

9600

9700

290

17600

17700

606

25360

25420

918

30160

30220

1134

34960

35020

1350

39760

39820

1566

43800

43850

1805

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1700

1800

53

9700

9800

293

17700

17800

610

25420

25480

920

30220

30280

1136

35020

35080

1352

39820

39880

1568

43850

43900

1808

 

 

1800

1900

56

9800

9900

296

17800

17900

614

25480

25540

923

30280

30340

1139

35080

35140

1355

39880

39940

1571

43900

43950

1811

 

 

1900

2000

59

9900

10000

299

17900

18000

618

25540

25600

926

30340

30400

1142

35140

35200

1358

39940

40000

1574

43950

44000

1814

 

 

2000

2100

62

10000

10100

302

18000

18100

622

25600

25660

928

30400

30460

1144

35200

35260

1360

40000

40050

1577

44000

44050

1817

 

 

2100

2200

65

10100

10200

306

18100

18200

626

25660

25720

931

30460

30520

1147

35260

35320

1363

40050

40100

1580

44050

44100

1820

 

 

2200

2300

68

10200

10300

310

18200

18300

630

25720

25780

934

30520

30580

1150

35320

35380

1366

40100

40150

1583

44100

44150

1823

 

 

2300

2400

71

10300

10400

314

18300

18400

634

25780

25840

936

30580

30640

1152

35380

35440

1368

40150

40200

1586

44150

44200

1826

 

 

2400

2500

74

10400

10500

318

18400

18500

638

25840

25900

939

30640

30700

1155

35440

35500

1371

40200

40250

1589

44200

44250

1829

 

 

2500

2600

77

10500

10600

322

18500

18600

642

25900

25960

942

30700

30760

1158

35500

35560

1374

40250

40300

1592

44250

44300

1832

 

 

2600

2700

80

10600

10700

326

18600

18700

646

25960

26020

945

30760

30820

1161

35560

35620

1377

40300

40350

1595

44300

44350

1835

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2700

2800

83

10700

10800

330

18700

18800

650

26020

26080

947

30820

30880

1163

35620

35680

1379

40350

40400

1598

44350

44400

1838

 

 

2800

2900

86

10800

10900

334

18800

18900

654

26080

26140

950

30880

30940

1166

35680

35740

1382

40400

40450

1601

44400

44450

1841

 

 

2900

3000

89

10900

11000

338

18900

19000

658

26140

26200

953

30940

31000

1169

35740

35800

1385

40450

40500

1604

44450

44500

1844

 

 

3000

3100

92

11000

11100

342

19000

19100

662

26200

26260

955

31000

31060

1171

35800

35860

1387

40500

40550

1607

44500

44550

1847

 

 

3100

3200

95

11100

11200

346

19100

19200

666

26260

26320

958

31060

31120

1174

35860

35920

1390

40550

40600

1610

44550

44600

1850

 

 

3200

3300

98

11200

11300

350

19200

19300

670

26320

26380

961

31120

31180

1177

35920

35980

1393

40600

40650

1613

44600

44650

1853

 

 

3300

3400

101

11300

11400

354

19300

19400

674

26380

26440

963

31180

31240

1179

35980

36040

1395

40650

40700

1616

44650

44700

1856

 

 

3400

3500

104

11400

11500

358

19400

19500

678

26440

26500

966

31240

31300

1182

36040

36100

1398

40700

40750

1619

44700

44750

1859

 

 

3500

3600

107

11500

11600

362

19500

19600

682

26500

26560

969

31300

31360

1185

36100

36160

1401

40750

40800

1622

44750

44800

1862

 

 

3600

3700

110

11600

11700

366

19600

19700

686

26560

26620

972

31360

31420

1188

36160

36220

1404

40800

40850

1625

44800

44850

1865

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3700

3800

113

11700

11800

370

19700

19800

690

26620

26680

974

31420

31480

1190

36220

36280

1406

40850

40900

1628

44850

44900

1868

 

 

3800

3900

116

11800

11900

374

19800

19900

694

26680

26740

977

31480

31540

1193

36280

36340

1409

40900

40950

1631

44900

44950

1871

 

 

3900

4000

119

11900

12000

378

19900

20000

698

26740

26800

980

31540

31600

1196

36340

36400

1412

40950

41000

1634

44950

45000

1874

 

 

4000

4100

122

12000

12100

382

20000

20100

702

26800

26860

982

31600

31660

1198

36400

36460

1414

41000

41050

1637

45000

45050

1877

 

 

4100

4200

125

12100

12200

386

20100

20200

706

26860

26920

985

31660

31720

1201

36460

36520

1417

41050

41100

1640

45050

45100

1880

 

 

4200

4300

128

12200

12300

390

20200

20300

710

26920

26980

988

31720

31780

1204

36520

36580

1420

41100

41150

1643

45100

45150

1883

 

 

4300

4400

131

12300

12400

394

20300

20400

714

26980

27040

990

31780

31840

1206

36580

36640

1422

41150

41200

1646

45150

45200

1886

 

 

4400

4500

134

12400

12500

398

20400

20500

718

27040

27100

993

31840

31900

1209

36640

36700

1425

41200

41250

1649

45200

45250

1889

 

 

4500

4600

137

12500

12600

402

20500

20600

722

27100

27160

996

31900

31960

1212

36700

36760

1428

41250

41300

1652

45250

45300

1892

 

 

4600

4700

140

12600

12700

406

20600

20700

726

27160

27220

999

31960

32020

1215

36760

36820

1431

41300

41350

1655

45300

45350

1895

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4700

4800

143

12700

12800

410

20700

20800

730

27220

27280

1001

32020

32080

1217

36820

36880

1433

41350

41400

1658

45350

45400

1898

 

 

4800

4900

146

12800

12900

414

20800

20900

734

27280

27340

1004

32080

32140

1220

36880

36940

1436

41400

41450

1661

45400

45450

1901

 

 

4900

5000

149

12900

13000

418

20900

21000

738

27340

27400

1007

32140

32200

1223

36940

37000

1439

41450

41500

1664

45450

45500

1904

 

 

5000

5100

152

13000

13100

422

21000

21100

742

27400

27460

1009

32200

32260

1225

37000

37060

1441

41500

41550

1667

45500

45550

1907

 

 

5100

5200

155

13100

13200

426

21100

21200

746

27460

27520

1012

32260

32320

1228

37060

37120

1444

41550

41600

1670

45550

45600

1910

 

 

5200

5300

158

13200

13300

430

21200

21300

750

27520

27580

1015

32320

32380

1231

37120

37180

1447

41600

41650

1673

45600

45650

1913

 

 

5300

5400

161

13300

13400

434

21300

21400

754

27580

27640

1017

32380

32440

1233

37180

37240

1449

41650

41700

1676

45650

45700

1916

 

 

5400

5500

164

13400

13500

438

21400

21500

758

27640

27700

1020

32440

32500

1236

37240

37300

1452

41700

41750

1679

45700

45750

1919

 

 

5500

5600

167

13500

13600

442

21500

21600

762

27700

27760

1023

32500

32560

1239

37300

37360

1455

41750

41800

1682

45750

45800

1922

 

 

5600

5700

170

13600

13700

446

21600

21700

766

27760

27820

1026

32560

32620

1242

37360

37420

1458

41800

41850

1685

45800

45850

1925

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5700

5800

173

13700

13800

450

21700

21800

770

27820

27880

1028

32620

32680

1244

37420

37480

1460

41850

41900

1688

45850

45900

1928

 

 

5800

5900

176

13800

13900

454

21800

21900

774

27880

27940

1031

32680

32740

1247

37480

37540

1463

41900

41950

1691

45900

45950

1931

 

 

5900

6000

179

13900

14000

458

21900

22000

778

27940

28000

1034

32740

32800

1250

37540

37600

1466

41950

42000

1694

45950

46000

1934

 

 

6000

6100

182

14000

14100

462

22000

22100

782

28000

28060

1036

32800

32860

1252

37600

37660

1468

42000

42050

1697

46000

46050

1937

 

 

6100

6200

185

14100

14200

466

22100

22200

786

28060

28120

1039

32860

32920

1255

37660

37720

1471

42050

42100

1700

46050

46100

1940

 

 

6200

6300

188

14200

14300

470

22200

22300

790

28120

28180

1042

32920

32980

1258

37720

37780

1474

42100

42150

1703

46100

46150

1943

 

 

6300

6400

191

14300

14400

474

22300

22400

794

28180

28240

1044

32980

33040

1260

37780

37840

1476

42150

42200

1706

46150

46200

1946

 

 

6400

6500

194

14400

14500

478

22400

22500

798

28240

28300

1047

33040

33100

1263

37840

37900

1479

42200

42250

1709

46200

46250

1949

 

 

6500

6600

197

14500

14600

482

22500

22600

802

28300

28360

1050

33100

33160

1266

37900

37960

1482

42250

42300

1712

46250

46300

1952

 

 

6600

6700

200

14600

14700

486

22600

22700

806

28360

28420

1053

33160

33220

1269

37960

38020

1485

42300

42350

1715

46300

46350

1955

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6700

6800

203

14700

14800

490

22700

22800

810

28420

28480

1055

33220

33280

1271

38020

38080

1487

42350

42400

1718

46350

46400

1958

 

 

6800

6900

206

14800

14900

494

22800

22900

814

28480

28540

1058

33280

33340

1274

38080

38140

1490

42400

42450

1721

46400

46450

1961

 

 

6900

7000

209

14900

15000

498

22900

23000

818

28540

28600

1061

33340

33400

1277

38140

38200

1493

42450

42500

1724

46450

46500

1964

 

 

7000

7100

212

15000

15100

502

23000

23100

822

28600

28660

1063

33400

33460

1279

38200

38260

1495

42500

42550

1727

46500

46550

1967

 

 

7100

7200

215

15100

15200

506

23100

23200

826

28660

28720

1066

33460

33520

1282

38260

38320

1498

42550

42600

1730

46550

46600

1970

 

 

7200

7300

218

15200

15300

510

23200

23300

830

28720

28780

1069

33520

33580

1285

38320

38380

1501

42600

42650

1733

46600

46650

1973

 

 

7300

7400

221

15300

15400

514

23300

23400

834

28780

28840

1071

33580

33640

1287

38380

38440

1503

42650

42700

1736

46650

46700

1976

 

 

7400

7500

224

15400

15500

518

23400

23500

838

28840

28900

1074

33640

33700

1290

38440

38500

1506

42700

42750

1739

46700

46750

1979

 

 

7500

7600

227

15500

15600

522

23500

23600

842

28900

28960

1077

33700

33760

1293

38500

38560

1509

42750

42800

1742

46750

46800

1982

 

 

7600

7700

230

15600

15700

526

23600

23700

846

28960

29020

1080

33760

33820

1296

38560

38620

1512

42800

42850

1745

46800

46850

1985

 

-44-