- 3 -
|
Page 3 of 4 Fileid: … ons/i2210f/2023/a/xml/cycle03/source 15:56 - 5-Dec-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
IF you file... THEN include on line 2 the amounts on... 2022 joint return and 2023 separate returns. If you file
a separate return for 2023, but you filed a joint return with
1041 Schedule H (Form 1040): your spouse for 2022, your 2022 tax is your share of the tax
Line 8d,*
on the joint return. You are filing a separate return if you file as
Schedule G (Form 1041): single, head of household, or married filing separately. To
Line 4, figure your share of the taxes on a joint return, first figure the
Line 5, tax both you and your spouse would have paid had you filed
Line 6, and separate returns for 2022 using the same filing status as for
Line 8, don’t include the following write-ins:
2023. Then multiply the tax on the joint return by the following
• Look-back interest due under section 167(g) (identified fraction and enter the result on line 10.
as “From Form 8866”);
• Look-back interest due under section 460(b) (identified The tax you would have paid had you filed a separate return
as “From Form 8697”); and
• Interest accrued on deferred tax under a section 1294 The total tax you and your spouse would have paid had you filed separate
election for the year of termination (see Form 8621, Part returns
VI, line 24; and the Instructions for Form 8621).
* If you’re a household employer, include your household employment taxes on
line 2. Don’t include household employment taxes if both of the following are
true: (1) You didn’t have federal income tax withheld from your income, and (2) Example. Lisa and Paul filed a joint return for 2022
You wouldn’t be required to make estimated tax payments even if the household showing taxable income of $49,000 and a tax of $5,472. Of
employment taxes weren’t included. the $49,000 taxable income, $41,000 was Lisa's and the rest
was Paul's. For 2023, they file married filing separately. Lisa
figures her share of the tax on the 2022 joint return as follows.
Line 4
Enter the total amount of the following payments and 2022 tax on $41,000 based on a
separate return . . . . . . . . . $ 4,718
refundable credits, if any, that you claim on your tax return. 2022 tax on $8,000 based on a
• Earned income credit. separate return . . . . . . . . . 803
• Additional child tax credit. Total . . . . . . . . . . . . . . . . . $ 5,521
• Refundable part of the American opportunity credit (Form Lisa's percentage of total tax
8863, line 8). ($4,718 ÷ $5,521) . . . . . . . . . 85.5%
• Premium tax credit (Form 8962). Lisa's part of tax on joint return
• Credit for federal tax paid on fuels. ($5,472 × 85.5% (0.855)) . . . . . $ 4,679
• Qualified sick and family leave credits from Schedule(s)
H. Lisa enters $4,679 on line 10.
• Credit determined under section 1341(a)(5)(B).
If you didn’t file a return for 2022 or if your 2022 tax year
To figure the amount of the section 1341 credit, see
was less than 12 months, don’t complete line 10. Instead,
Repayments in Pub. 525, Taxable and Nontaxable Income.
enter the amount from line 7 on line 11. However, see
Line 8 Exceptions to the Penalty, earlier.
Enter the taxes withheld shown on the following. Form 1040, 1040-SR, or 1041 filers: You may exclude
• Schedule 3 (Form 1040), line 11, if you filed with Form ! the amount of your net tax liability under section 965
1040, 1040-SR, or 1040-NR. CAUTION when calculating the amount of your maximum
• Form 1040 or 1040-SR, line 25d. required annual payment based on your prior year’s tax.
• Form 1040-NR, lines 25d, 25e, 25f, and 25g.
• Form 1041, Schedule G, line 14. Paperwork Reduction Act Notice. We ask for the
Filers of Form 8689, Allocation of Individual Income Tax information on this form to carry out the Internal Revenue
to the U.S. Virgin Islands. Also enter on this line the laws of the United States. You are required to give us the
amount from Form 8689, lines 41 and 46, that you entered on information. We need it to ensure that you are complying with
your 2023 Form 1040 or 1040-SR, line 33. these laws and to allow us to figure and collect the right
amount of tax.
Line 10 You are not required to provide the information requested
Figure your 2022 tax using the taxes and credits shown on on a form that is subject to the Paperwork Reduction Act
your 2022 tax return. Use the same type of taxes and credits unless the form displays a valid OMB control number. Books
as shown on lines 1, 2, and 4. or records relating to a form or its instructions must be
2022 separate returns and 2023 joint return. If you are retained as long as their contents may become material in the
filing a joint return for 2023 but you didn’t file a joint return for administration of any Internal Revenue law. Generally, tax
2022, add the tax shown on your 2022 return to the tax returns and return information are confidential, as required by
shown on your spouse’s 2022 return and enter the total on section 6103.
line 10 (both taxes figured as explained earlier).
The time needed to complete and file this form will vary
If you file a joint return with your spouse for 2023, but you
depending on individual circumstances. The estimated
filed separate returns for 2022, your 2022 tax is the total of
burden for individual taxpayers filing this form is approved
the tax shown on your separate returns. You filed a separate
under OMB control number 1545-0074 and is included in the
return if you filed as single, head of household, or married
estimates shown in the instructions for their individual income
filing separately.
tax return. The estimated burden for all other taxpayers who
file this form is as follows.
Instructions for Form 2210-F (2023) -3-
|