Other Additional Taxes

Line 17a.

Recapture of the following credits.

Amounts from Form 4255, column (j), lines 1b, 1j, 1l, and 1m. Identify as “3468.”

Non-EPE recapture applied against tax from Form 3468, Part IV, reported on Form 4255, line 1d, column (j). Identify as “NEPE3468.”

New markets credit (see Form 8874). Identify as “NMCR.”

Credit for employer-provided childcare facilities (see Form 8882). Identify as “ECCFR.”

Any section 6418(g)(3) amounts attributable to recapture from Form 4255, column (m)(3). Identify as “6418(g)(3).”

Line 17b.

If you sold your home in 2025 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, you may owe a recapture tax on the mortgage subsidy. See Form 8828.

Line 17c.

Enter any additional tax on health savings account (HSA) distributions you received from Form 8889, line 17b. See Form 8889, Part II.

Line 17d.

Enter any additional tax for failure to remain an eligible individual during the testing period from Form 8889, line 21. See Form 8889, Part III.

Line 17e.

Enter any additional tax on Archer MSA distributions from Form 8853, line 9b. See Form 8853.

Line 17f.

Enter any additional tax on Medicare Advantage MSA distributions from Form 8853, line 13b. See Form 8853.

Line 17g.

Enter any additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526 for more information.

Line 17h.

Enter any additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 15 of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details.

Line 17i.

Enter any additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn’t determinable until 2025. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details.

Line 17j.

Enter any section 72(m)(5) excess benefits tax. See Pub. 560 for more information.

Line 17k.

If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-NEC, the tax is 20% of the EPP shown in box 3. Enter this amount on line 17k.

Line 17l.

Enter any tax on accumulation distribution of trusts. See Form 4970 for more information.

Line 17m.

Enter any excise tax on insider stock compensation from an expatriated corporation. See section 4985.

Line 17n.

Enter any look-back interest under section 167(g) or 460(b). See Form 8697 or 8866 for more information.

Line 17o.

Enter any tax on non-effectively connected income for any part of the year you were a nonresident alien. See the Instructions for Form 1040-NR for more information.

Line 17p.

Enter any interest amount from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund.

Line 17q.

Enter any interest amount from Form 8621, line 24.

Line 17z.

Use line 17z to report any taxes not reported elsewhere on your return or other schedules. List the type and amount of tax.

Other taxes to be listed include the following.

The prevailing wage and apprenticeship penalties (PWA) from Form 4255 for the following: Form 7210/Form 4255, line 1c, columns (o)(1), (o)(2), (p)(1), and/or (p)(2). If you entered an amount in more than one column, enter the total on line 17z. Identify as “PWA7210.” Form 8933/Form 4255, line 2a, columns (o)(1), (o)(2), (p)(1), and/or (p)(2). If you entered an amount in more than one column, enter the total on line 17z. Identify as “PWA8933.” Any amount from Form 4255, columns (o)(1), (o)(2), (p)(1), and/or (p)(2) not reported elsewhere. If you entered an amount in more than one column, enter the total on line 17z. Identify as “NPWA.” Form 8978 adjustment. Complete the Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z) if you are filing Form 8978 and completed the worksheet in the Schedule 3, line 6l, instructions and the amount on line 3 of that worksheet is negative.

If you file Form 8621, don’t enter the amount from line 9c on line 17z. Instead, see the Instructions for Form 8621 for how to report this amount.