Tax

Include in the total on the entry space on line 16 all of the following taxes that apply.

Tax on your taxable income. Figure the tax using one of the methods described later.

Tax from Form(s) 8814 (relating to the election to report child’s interest or dividends). Check the appropriate box.

Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.

Tax with respect to a section 962 election (election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates) reduced by the amount of any foreign tax credits claimed on Form 1118. See section 962 for details. Check box 3 and enter the amount and “962” in the space next to that box. Attach a statement showing how you figured the tax.

Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2025 for the student. See Form 8863 and its instructions for more details. Check box 3 and enter the amount and “ECR” in the space next to that box.

Any tax from Form 8621, line 16e, relating to a section 1291 fund. Check box 3 and enter the amount of the tax and “1291TAX” in the space next to that box.

Tax from Form 8978, line 14 (relating to partner’s audit liability under section 6226). Check box 3 and enter the amount of the liability and “Form 8978” in the space next to that box. If the amount on Form 8978, line 14, is negative, see the instructions for Schedule 3, line 6l.

Triggering event under section 965(i). If you had a triggering event under section 965(i) during the year and did not enter into a transfer agreement, check box 3 and enter the amount of the triggered deferred net 965 tax liability and enter “965INC” on the line next to that box.

□ Yes.

See chapter 13 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn’t pay enough, we will send you a bill.

□ No.

Use one of the following methods to figure your tax.

Tax Table or Tax Computation Worksheet.

If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table.

However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.

Form 8615.

Form 8615 must generally be used to figure the tax on your unearned income over $2,700 if you are under age 18, and in certain situations if you are older.

You must file Form 8615 if you meet all of the following conditions.

You had more than $2,700 of unearned income (such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions)).

You are required to file a tax return.

You were either: Under age 18 at the end of 2025, Age 18 at the end of 2025 and didn’t have earned income that was more than half of your support, or A full-time student at least age 19 but under age 24 at the end of 2025 and didn’t have earned income that was more than half of your support.

At least one of your parents was alive at the end of 2025.

You don’t file a joint return in 2025.

A child born on January 1, 2008, is considered to be age 18 at the end of 2025; a child born on January 1, 2007, is considered to be age 19 at the end of 2025; and a child born on January 1, 2002, is considered to be age 24 at the end of 2025.

Schedule D Tax Worksheet.

Use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040 or 1040-SR, line 16, if:

You have to file Schedule D, line 18 or 19 of Schedule D is more than zero, and lines 15 and 16 of Schedule D are gains; or

You have to file Form 4952 and you have an amount on line 4g, even if you don’t need to file Schedule D.

But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.

Qualified Dividends and Capital Gain Tax Worksheet.

Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don’t have to use the Schedule D Tax Worksheet and if any of the following applies.

You reported qualified dividends on Form 1040 or 1040-SR, line 3a.

You don’t have to file Schedule D and you reported capital gain distributions on Form 1040 or 1040-SR, line 7a.

You are filing Schedule D, and Schedule D, lines 15 and 16, are both more than zero.

But if you are filing Form 2555, you must use the Foreign Earned Income Tax Worksheet instead.

Schedule J.

If you had income from farming or fishing, your tax may be less if you choose to figure it using income averaging on Schedule J.

Foreign Earned Income Tax Worksheet.

If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555, you must figure your tax using the Foreign Earned Income Tax Worksheet.