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Federal Estimated Tax Payments Made in 2016

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Step 7
Step Subject: 
Federal Tax Addition and Deduction

Enter the federal estimated income tax payments made in 2016. You may include the credit applied from your 2015 federal income tax overpayment only if the overpayment is included on line 27. You can deduct only the federal estimated income tax payments made during calendar year 2016.

For example, include a federal estimated income tax payment for 2015 paid in January 2016, but not an estimated tax payment for 2016 paid in January 2017.

Federal income tax includes the net investment income tax on federal form 8960. 

Taxpayers can deduct their entire estimated payment amount on line 32. However, certain amounts must be added back on line 28, including the following:

  • Excess advance premium tax credit repayment reported on line 46 of the federal 1040
  • Federal self-employment tax reported on line 57 of the federal 1040
  • Unreported Social Security and Medicare tax on line 58 of the federal 1040
  • Additional tax on IRAs and other qualified retirement plans reported on line 59 of the federal 1040
  • Federal household employment tax reported on line 60a of the federal 1040
  • First-time homebuyer credit repayment reported on line 60b of the federal 1040
  • Individual responsibility payment reported on line 61 of the federal 1040
  • Additional Medicare tax from federal form 8959 reported on line 62a of the federal 1040
  • Other additional federal taxes reported on line 62c of the federal 1040

Net investment income tax from federal form 8960 is not added back on line 28.

Married Separate Filers:

All federal estimated tax payments made in 2016 are divided between spouses in the same ratio as their incomes not subject to federal withholding for the 2016 tax year.

(Examples of how to prorate)

Go to Line 31 

Go to Line 33