Federal Tax Withheld
Going back will take you to instructions for the current tax year.
Enter the amount(s) listed in the box labeled “Federal income tax withheld” on the W-2 or 1099 form(s) that you
Federal income tax includes the net investment income tax on Federal Form 8960 and additional Medicare tax withholding from line 24 of Federal Form 8959; therefore, the additional Medicare tax withholding is included on line 31.
Taxpayers can deduct their entire withholding amount on line 31. 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
Additional Medicare tax withholding from line 24 of federal form 8959 and net investment income tax from federal form 8960 are not added back on line 28.
Married Separate Filers:
Each spouse may claim only his or her own federal income tax withheld.