IRS Publication 17 — Your Federal Income Tax (Individuals)

• Credit for employer social security and Medicare taxes paid on certain employee tips. See Form 8846.

• Credit to holders of tax credit bonds. See Form 8912.

• Education credit. See Pub. 970.

• Elderly or disabled credit. See Schedule R (Form 1040).

• Foreign tax credit. See Form 1116.

• General business credit. See Form 3800.

• Mortgage interest credit. See Form 8396.

• Clean vehicle credits. See Form 8936.

• Premium tax credit. See Pub. 974.

• Prior year minimum tax credit. See Form 8801.

• Renewable electricity production credit. See Form 8835.

• Residential clean energy credit. See Form 5695.

• Retirement savings contribution credit. See Form 8880.

• Work opportunity credit. See Form 5884.

Some credits (such as the earned income credit) aren’t listed because they are treated as payments. See Payments, later.

Other taxes. After you subtract your tax credits, determine whether there are any other taxes you must pay. This chapter doesn’t explain these other taxes. You can find that information in other publications and your form instructions. See the following list for other taxes you may need to add to your income tax.

• Additional Medicare tax. See Form 8959.

• Additional tax on ABLE accounts. See Pub. 969.

• Additional tax on Archer MSAs and long-term care insurance contracts. See Form 8853.

• Additional tax on Coverdell ESAs. See Form 5329.

• Additional tax on HSAs. See Form 8889.

• Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. See the Instructions for Form 1040.

• Additional tax on qualified plans and other tax-favored accounts. See Form 5329.

• Additional tax on qualified retirement plans and IRAs. See Form 5329.

• Additional tax on qualified tuition programs. See Pub. 970.

• Excise tax on insider stock compensation from an expatriated corporation. See the Instructions for Form 1040.

• Household employment taxes. See Pub. 926.

• Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. See the Instructions for Form 1040.

• Interest on the tax due on installment income from the sale of certain residential lots and timeshares. See the Instructions for Form 1040.

• Net investment income tax. See Form 8960.

• Recapture of an education credit. See Pub. 970.

• Recapture of other credits. See the Instructions for Form 1040.

• Section 72(m)(5) excess benefits tax. See Pub. 560.

• Self-employment tax. See Schedule SE (Form 1040).

• Social security and Medicare tax on tips. See Pub. 531.

• Social security and Medicare tax on wages. See Pub. 525.

• Tax on accumulation distribution of trusts. See Form 4970.

• Tax on golden parachute payments. See the Instructions for Form 1040.

• Uncollected social security and Medicare tax on group-term life insurance. See Form W-2.

• Uncollected social security and Medicare tax on tips. See Pub. 531.

You may also have to pay AMT (discussed later in this chapter).

Payments. After you determine your total tax, figure the total payments you have already made for the year. Include credits that are treated as payments. This chapter doesn’t explain these payments and credits. You can find that information in other publications and your form instructions. See the following list of payments and credits that you may be able to include in your total payments.

• Additional child tax credit. See Schedule 8812 (Form 1040).

• American opportunity credit. See Pub. 970.

• Credit for federal tax on fuels. See Form 4136.

• Credit for tax on undistributed capital gain. See the Instructions for Form 1040.

• Earned income credit. See Pub. 596.

• Estimated tax paid. See Pub. 505.

• Excess social security and RRTA tax withheld. See the Instructions for Form 1040.

• Federal income tax withheld. See Pub. 505.

• Net premium tax credit. See the Instructions for Form 8962 or the Instructions for Form 1040.

• Qualified sick and family leave credits. See the Instructions for Form 1040.

• Tax paid with extension. See the Instructions for Form 1040. Refund or balance due. T o determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts (including a traditional IRA, Roth IRA, or a SEP-IRA).

Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay.

The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT . You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. See Form 6251, Alternative Minimum Tax—Individuals.

Adjustments and tax preference items. The more common adjustments and tax preference items include:

• Addition of enhanced senior deduction;

• Addition of the standard deduction (if claimed);

• Addition of itemized deductions claimed for state and local taxes and certain interest;

• Subtraction of any refund of state and local taxes included in gross income;

• Changes to accelerated depreciation of certain property;

• Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes;

• Addition of certain income from incentive stock options;

• Change in certain passive activity loss deductions;

• Addition of certain depletion that is more than the adjusted basis of the property;

• Addition of part of the deduction for certain intangible drilling costs; and

• Addition of tax-exempt interest on certain private activity bonds.

More information. For more information about the AMT , see the Instructions for Form 6251. Tax Figured by the IRS If you file by the due date of your return (not counting extensions)—April 15, 2026, for most people—you can have the IRS figure your tax for you on Form 1040 or 1040-SR.

If the IRS figures your tax and you paid too much, you will receive a refund. If you didn’t pay enough, you will receive a bill for the balance. T o avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later.

The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you.

When the IRS cannot figure your tax. The IRS can’t figure your tax for you if any of the following apply. Publication 17 (2025) Chapter 13 How To Figure Your Tax 107