Topic Summary

The amount of tax a taxpayer owes or is to be refunded is based in part on federal income tax withholdings, estimated tax payments, and refundable credits.

Federal income tax withholding is reported to the taxpayer on Forms W-2, 1099-R, 1099-INT, 1099-DIV, 1099-G, SSA-1099, RRB-1099, and RRB-1099-R.

• Taxpayers who file Form 1040EZ report federal income tax withholding from their Forms W-2, 1099-INT, 1099-G, and 1099-OID on line 7
  
  
• Taxpayers who file Form 1040A or 1040 report federal income tax withholding from their Forms W-2 and Forms 1099 on line 38 of Form 1040A or line 62 of Form 1040