Specific Instructions

Table of Contents

Complete lines 1 through 11 to figure your required annual payment.

If you file an amended return by the due date of your original return, use the amounts shown on your amended return to figure your underpayment. If you file an amended return after the due date, use the amounts shown on the original return.

Exception.   If you and your spouse file a joint return after the due date to replace previously filed separate returns, use the amounts shown on the joint return to figure your underpayment.

Line 2

Enter the total of the following amounts on line 2.

IF you file...   THEN include on line 2 the amounts on...
1040   Lines 56, 58 (additional tax on distributions only), 59a,* 59b,and any write-ins on line 60 with the exception of:

  • Uncollected social security and Medicare tax or RRTA tax on tips or on group-term life insurance (identified as “UT”),

  • Tax on excess golden parachute payments (identified as “EPP”),

  • Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”),

  • Look-back interest due under section 167(g) (identified as “From Form 8866”),

  • Look-back interest due under section 460(b) (identified as “From Form 8697”),

  • Recapture of federal mortgage subsidy (identified as “FMSR”),

  • Recapture of COBRA premium assistance (identified as “COBRA”), and

  • Advance payments of the health coverage tax credit when not eligible (identified as “HCTC”).

1040NR   Lines 53, 54, 56 (additional tax on distributions only), 57, 58a,* 58b, and any write-ins on line 59 with the exception of:

  • Uncollected social security and Medicare tax or RRTA tax on tips or on group-term life insurance (identified as “UT”),

  • Tax on excess golden parachute payments (identified as “EPP”),

  • Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”),

  • Look-back interest due under section 167(g) (identified as “From Form 8866”),

  • Look-back interest due under section 460(b) (identified as “From Form 8697”),

  • Recapture of federal mortgage subsidy (identified as “FMSR”),

  • Recapture of COBRA premium assistance (identified as “COBRA”), and

  • Advance payments of the health coverage tax credit when not eligible (identified as “HCTC”).

1041   Schedule G, lines 5, 6,* and any write-ins on line 7 with the exception of:

  • Look-back interest due under section 167(g) (identified as “From Form 8866”),

  • Look-back interest due under section 460(b) (identified as “From Form 8697”).

*If you are a household employer, include your household employment taxes on line 2 only if you had federal income tax withheld from your income and would be required to make estimated tax payments even if the household employment taxes were not included.

Line 4

Lines 4d and 4f are reserved for future use.

To figure the amount of the section 1341 credit, see Repayments in Pub. 525, Taxable and Nontaxable Income.

Line 8

Enter the taxes withheld shown on Form 1040, lines 62 and 69; Form 1040NR, lines 61a, 61b, 61c, 61d, and 65; or Form 1041, line 24e.

Form 8689 filers.   Also enter on this line the amount(s) from Form 8689, lines 40 and 44, that you entered on line 72 of your 2012 Form 1040.

Line 10

Figure your 2011 tax using the taxes and credits shown on your 2011 tax return. Use the same type of taxes and credits as shown on lines 1, 2, and 4a through 4i of this form, and, if applicable, the first-time homebuyer credit and the refundable adoption credit.

If you are filing a joint return for 2012 but you did not file a joint return for 2011, add the tax shown on your 2011 return to the tax shown on your spouse's 2011 return and enter the total on line 10 (both taxes figured as explained above).

If you filed a joint return for 2011 but you are not filing a joint return for 2012, see Pub. 505, chapter 4, General Rule, to figure your share of the 2011 tax to enter on line 10.

If you did not file a return for 2011 or if your 2011 tax year was less than 12 months, do not complete line 10. Instead, enter the amount from line 7 on line 11. However, see Exceptions to the Penalty earlier.

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