Form 1040

Income

Note🖈 1a) Total amount from Form(s) W-2, box 1 (see instructions)

1b) Household employee wages not reported on Form(s) W-2

1c) Tip income not reported on line 1a (see instructions)

1d) Medicaid waiver payments not reported on Form(s) W-2 (see instructions)

1e) Taxable dependent care benefits from Form 2441, line 26

1f) Employer-provided adoption benefits from Form 8839, line 29

1g) Wages from Form 8919, line 6

1h) Other earned income (see instructions)

1z) Add lines 1a through 1h

2a) Tax-exempt interest

2b) Taxable interest

3a) Qualified dividends

3b) Ordinary dividends

4a) IRA distributions

4b) Taxable amount

5a) Pensions and annuities

5b) Taxable amount

6a) Social security benefits

6b) Taxable amount

6c) If you elect to use the lump-sum election method, check here (see instructions)

7 Checkbox) Capital gain or (loss). Attach Schedule D if required. If not required, check here

7) Capital gain or (loss). Attach Schedule D if required.

8) Additional income from Schedule 1, line 10

9) Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income

10) Adjustments to income from Schedule 1, line 26

11) Subtract line 10 from line 9. This is your adjusted gross income

12) Standard deduction or itemized deductions (from Schedule A)

13) Qualified business income deduction from Form 8995 or Form 8995-A

14) Add lines 12 and 13

15) Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income

When calculating tax on income do I use total income on line 9, AGI on line 11, or taxable income on line 15 of the 1040 form?

Tax and Credits

16) Tax (see instructions). Check if any from Form(s):

17) Amount from Schedule 2, line 3

18) Add lines 16 and 17

19) Child tax credit or credit for other dependents from Schedule 8812

20) Amount from Schedule 3, line 8

21) Add lines 19 and 20

22) Subtract line 21 from line 18. If zero or less, enter -0-

23) Other taxes, including self-employment tax, from Schedule 2, line 21

24) Add lines 22 and 23. This is your total tax

Payments

25) Federal income tax withheld from:

Note🖈 25a) Form(s) W-2

25b) Form(s) 1099

25c) Other forms (see instructions)

25d) Add lines 25a through 25c

26) 2024 estimated tax payments and amount applied from 2023 return

27) Earned income credit (EIC)

28) Additional child tax credit from Schedule 8812

29) American opportunity credit from Form 8863, line 8

30) Reserved for future use

31) Amount from Schedule 3, line 15

32) Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits

33) Add lines 25d, 26, and 32. These are your total payments

Refund

34) If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid

35a) Amount of line 34 you want refunded to you. If Form 8888 is attached, check here

36) Amount of line 34 you want applied to your 2025 estimated tax

Amount You Owe

37) Subtract line 33 from line 24. This is the amount you owe.
For details on how to pay, go to www.irs.gov/Payments or see instructions