Things You'll Need
Complete the top portion of the form. Provide you and your spouse's name, address and Social Security numbers. Choose your filing status by selecting, single, qualifying widower, married filing jointly, married filing separately or head of household.
Complete the Items and Adjustment section. On line one, enter your adjusted gross income; on line two, enter the amount of your itemized deductions or your standard deduction; on line three, subtract your deductions from your income; and on line four, enter the number of exemptions. On line five, determine your taxable income by subtracting line four from line three.
Under the section entitled Tax Liability, figure the amount of tax you owe. On line six, figure the tax on your taxable income from line five. On line six, enter the amount of your nonrefundable credits. Subtract line seven from line six. Enter other taxes you paid on line nine. Figure your total tax by adding lines eight and nine.
Under the section entitled Payments, enter the appropriate information on lines 11 through 16. On line 11, enter the amount of federal income tax withheld and any amount of excess Social Security and tier 1 RRTA tax withheld. On line 12, enter the amount of estimated tax payments paid. If you are claiming the Earned Income Credit, enter the amount on line 13. If you
are claiming a refundable credit, enter the amount on line 14. If you paid taxes when you filed your original return, filed for an extension or after you filed your return, enter this amount on line 15. Add lines 11 through 15 to determine the total amount you paid. Enter this amount on line 16.
Complete the section entitled Refund or Amount You Owe. If applicable, enter the overpayment amount on your original return on line 17. Subtract line 17 from line 16 and enter the amount on line 18. Determine the amount you owe, if any, by determining whether line 10, column C, is more than line 18. Enter this amount on line 19. If line 10, column C, is less than line 18, you overpaid this amount. Enter it on line 20. On line 21, enter the amount you would like refunded to you. On line 22, enter the amount, if any, from line 20 that you want applied to your estimated taxes for the next year.
If you are changing the number of exemptions on your original return, complete lines 23 through 31. This section applies if you are increasing or decreasing the number of dependents you claimed, if you are claiming a personal exemption you did not previously claim or if you are eliminating a personal exemption that you claimed on your original return.