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.
Enter the total of the following amounts.
|IF you file...||THEN include on line 2 the amounts on...|
|1040||Lines 57, 59 (additional tax on distributions only), 60a*, 60b, and, if applicable, Additional Medicare Tax (Form 8959) and/or
Net Investment Income Tax (Form 8960) on line 62, and any write-ins on line 62 with the exception of:
|1040NR||Lines 54, 55, 57 (additional tax on distributions only), 58, 59a*, 59b, and, if applicable, Additional Medicare Tax (Form
8959) and/or Net Investment Income Tax (Form 8960) on line 60, and any write-ins on line 60 with the exception of:
|1041||Schedule G, lines 4, 5, 6*, and any write-ins on line 7 with the exception of:
|*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.|
To figure the amount of the section 1341 credit, see Repayments in Pub. 525, Taxable and Nontaxable Income.
Enter the taxes withheld shown on Form 1040, lines 64 and 71; Form 1040NR, lines 62a, 62b, 62c, 62d, and 67; or Form 1041, line 24e.
Figure your 2014 tax using the taxes and credits shown on your 2014 tax return. Use the same type of taxes and credits as shown on lines 1, 2, and 4a through 4f.
If you are filing a joint return for 2015 but you did not file a joint return for 2014, add the tax shown on your 2014 return to the tax shown on your spouse's 2014 return and enter the total on line 10 (both taxes figured as explained earlier).
If you filed a joint return for 2014 but you are not filing a joint return for 2015, see Pub. 505, chapter 4, General Rule, to figure your share of the 2014 tax to enter on line 10.
If you did not file a return for 2014 or if your 2014 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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