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Instructions for Form 1040

Other Taxes(p50)


Line 58(p50)


Unreported Social Security and Medicare Tax from Forms 4137 and 8919(p50)

Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).
Form 4137.(p50)
If you received tips of $20 or more in any month and you didn't report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.
Do not include the value of any noncash tips, such as tickets or passes. You do not pay social security and Medicare taxes or RRTA tax on these noncash tips.
To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.
You may be charged a penalty equal to 50% of the social security and Medicare or RRTA tax due on tips you received but didn't report to your employer.
Form 8919.(p50)
If you are an employee who received wages from an employer who didn't withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 58 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040, line 7.

Line 59(p51)


Additional Tax on IRAs, Other Qualified Retirement Plans, etc.(p51)

If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329. Also see Form 5329 and its instructions for definitions of the terms used here.
  1. You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over in a qualified rollover contribution.
  2. Excess contributions were made to your IRA, Coverdell education savings account (ESA), Archer MSA, health savings account (HSA), or ABLE account.
  3. You received a taxable distribution from a Coverdell ESA, qualified tuition program, or ABLE account.
  4. You were born before July 1, 1944, and didn't take the minimum required distribution from your IRA or other qualified retirement plan.
If only item (1) applies and distribution code 1 is correctly shown in box 7 of all your Forms 1099-R, you do not have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 59. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, line 15b or line 16b, or on Form 4972. Also, enter No under the heading Other Taxes to the left of line 59 to indicate that you do not have to file Form 5329. But you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception, such as the exceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution.

Line 60a(p51)


Household Employment Taxes(p51)

Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.
  1. You paid any one household employee (defined below) cash wages of $1,900 or more in 2015. Cash wages include wages paid by check, money order, etc. But do not count amounts paid to an employee who was under age 18 at any time in 2015 and was a student.
  2. You withheld federal income tax during 2015 at the request of any household employee.
  3. You paid total cash wages of $1,000 or more in any calendar quarter of 2014 or 2015 to household employees.
Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, housekeepers, yard workers, and similar domestic workers.

Line 60b(p51)


First-time Homebuyer Credit Repayment(p51)

Enter the first-time homebuyer credit you have to repay if:
If you bought the home in 2008 and owned and used it as your main home for all of 2015, you can enter your 2015 repayment on this line without attaching Form 5405.
See the Form 5405 instructions for details and for exceptions to the repayment rule.

Line 61(p51)


Health Care: Individual Responsibility(p51)

You must either:
If you had qualifying health care coverage (called minimum essential coverage) for every month of 2015 for yourself, your spouse (if filing jointly), and anyone you can or do claim as a dependent, check the box on this line and leave the entry space blank.
Otherwise, do not check the box on this line. If you, your spouse (if filing jointly), or someone you can or do claim as a dependent didn’t have coverage for each month of 2015 you must either claim a coverage exemption on Form 8965 or report a shared responsibility payment on line 61. See the instructions for Form 8965 for information on coverage exemptions and figuring the shared responsibility payment.
You can check the box even if:
If you can be claimed as a dependent, do not check the box on this line. Leave the entry space blank. You do not need to attach Form 8965 or see its instructions.
If you or someone in your household had minimum essential coverage in 2015, the provider of that coverage is required to send you a Form 1095-A, 1095-B, or 1095-C (with Part III completed) that lists individuals in your family who were enrolled in the coverage and shows their months of coverage.
Even if you haven’t received one of these forms, you may have had health care coverage and can rely on other information you have about your coverage to complete line 61.
Your health care coverage provider may have asked for your social security number. To understand why, go to
Minimum essential coverage.(p52)
Most health care coverage that people have is minimum essential coverage.
Minimum essential coverage includes:See the instructions for Form 8965 for more information on what qualifies as minimum essential coverage.
Reminder - health care coverage.(p52)
If you need health care coverage, go to to learn about health insurance options for you and your family, how to buy health insurance, and how you might qualify to get financial assistance to buy health insurance.
Premium tax credit.(p52)
If you, your spouse, or a dependent enrolled in health insurance through the Marketplace, you may be able to claim the premium tax credit. See the instructions for line 69 and Form 8962.

Line 62(p52)


Other Taxes(p52)

Use line 62 to report any taxes not reported elsewhere on your return or other schedules. To find out if you owe the tax, see the form or publication indicated. Enter on line 62 the total of all of the following taxes you owe.
Additional Medicare Tax.(p52)
See Form 8959 and its instructions if the total of your 2015 wages and any self-employment income was more than:Also see Form 8959 if you had railroad retirement (RRTA) compensation that was more than the amount just listed that applies to you.
If you are married filing jointly and either you or your spouse had wages or RRTA compensation of more than $200,000, your employer may have withheld Additional Medicare Tax even if you do not owe the tax. In that case, you may be able to get a refund of the tax withheld. See the Instructions for Form 8959 to find out how to report the withheld tax on Form 8959.
Check box a if you owe the tax.
Net Investment Income Tax.(p52)
See Form 8960 and its instructions if the amount on Form 1040, line 38, is more than:If you file Form 2555 or 2555-EZ, see Form 8960 and its instructions if the amount on Form 1040, line 38, is more than:
Check box b if you owe the tax.
Other taxes.(p52)
For the following taxes, check box c and, in the space next to that box, enter the amount of the tax and the code that identifies it. If you need more room, attach a statement listing the amount of each tax and the code.
  1. Additional tax on health savings account (HSA) distributions (see Form 8889, Part II). Identify as HSA.
  2. Additional tax on an HSA because you didn't remain an eligible individual during the testing period (see Form 8889, Part III). Identify as HDHP.
  3. Additional tax on Archer MSA distributions (see Form 8853). Identify as MSA.
  4. Additional tax on Medicare Advantage MSA distributions (see Form 8853). Identify as Med MSA.
  5. Recapture of the following credits.
    1. Investment credit (see Form 4255). Identify as ICR.
    2. Low-income housing credit (see Form 8611). Identify as LIHCR.
    3. Indian employment credit (see Form 8845). Identify as IECR.
    4. New markets credit (see Form 8874). Identify as NMCR.
    5. Credit for employer-provided child care facilities (see Form 8882). Identify as ECCFR.
    6. Alternative motor vehicle credit (see Form 8910). Identify as AMVCR.
    7. Alternative fuel vehicle refueling property credit (see Form 8911). Identify as ARPCR.
    8. Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as 8936R.
  6. Recapture of federal mortgage subsidy. If you sold your home in 2015 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, see Form 8828. Identify as FMSR.
  7. Section 72(m)(5) excess benefits tax (see Pub. 560). Identify as Sec. 72(m)(5).
  8. Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as UT.
  9. Golden parachute payments. 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-MISC, the tax is 20% of the EPP shown in box 13. Identify as EPP.
  10. Tax on accumulation distribution of trusts (see Form 4970). Identify as ADT.
  11. Excise tax on insider stock compensation from an expatriated corporation. See section 4985. Identify as ISC.
  12. Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as 453(l)(3).
  13. Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as 453A(c).
  14. Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526. Identify as FITPP.
  15. Look-back interest under section 167(g) or 460(b). See Form 8697 or 8866. Identify as 8697 or 8866.
  16. 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 15b 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. Identify as NQDC.
  17. 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 2015. 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. Identify as 457A.
  18. Tax on noneffectively connected income for any part of the year you were a nonresident alien (see the Instructions for Form 1040NR). Identify as 1040NR.
  19. Any interest amount from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund. Identify as 1291INT.
  20. Any interest amount from Form 8621, line 24. Identify as 1294INT.