U.S. · Tax forms
Form 1040 line 16, tax.
The five ways to figure it, the three boxes, and a Tax Table example from the IRS.
Line 16 is your income tax. For most people it is read from the Tax Table (taxable income under $100,000) or the Tax Computation Worksheet ($100,000 or more), using the taxable income on line 15. Several situations require a different worksheet or form first.
Look up a method
Result
Form 1040 Line 16 at a glance, 2025 edition
| Situation | Method | What the IRS says |
|---|---|---|
| Taxable income under $100,000 | Tax Table | You must use the Tax Table; use the correct column for your filing status |
| Taxable income $100,000 or more | Tax Computation Worksheet | Use the worksheet right after the Tax Table |
| Qualified dividends or capital gain distributions | Qualified Dividends and Capital Gain Tax Worksheet | Use it if you reported qualified dividends on line 3a, or capital gain distributions on line 7a without Schedule D, or Schedule D lines 15 and 16 are both more than zero |
| Schedule D line 18 or 19 above zero | Schedule D Tax Worksheet | Use it when lines 15 and 16 of Schedule D are gains, or when Form 4952 line 4g has an amount |
| Child with unearned income over $2,700 | Form 8615 | Generally required if you meet all the conditions in the instructions |
| Farming or fishing income | Schedule J | Income averaging may lower your tax |
| Form 2555 filed | Foreign Earned Income Tax Worksheet | Do not use the Tax Table or Tax Computation Worksheet |
| Form 8814 or Form 4972 tax | Check box 1 or box 2 | Include that tax in the line 16 total and check the matching box |
What goes in the line 16 total
The instructions say to include in line 16 all of these that apply: tax on your taxable income, tax from Form 8814 (child’s interest or dividends), tax from Form 4972 (lump-sum distributions), and certain other items, such as a section 962 election, recapture of an education credit, tax from Form 8621 or tax from Form 8978. The first two have their own check boxes (1 and 2) on the line; the others use box 3 with a code written next to it.
Using the Tax Table
Find your taxable income from line 15 in the Table, then read across to your filing status column. The instructions give this example: a married couple filing jointly with taxable income of $25,300 finds the $25,300-25,350 row, reads the married filing jointly column, and enters $2,562 on line 16.
Where line 16 goes
Line 16 is added to the Schedule 2, line 3 amount on line 17 to get line 18. Credits then come off, and the result flows to line 22, then line 24.
Limits
This page maps the choices; it does not calculate your tax. For an estimate, see the federal income tax calculator linked below.
More line pages in this set
Related lines: Form 1040 Line 15, Form 1040 Line 24.
Sources
- Instructions for Form 1040 and 1040-SR (2025): Page last reviewed or updated May 7, 2026. Read November 2, 2026.
- Form 1040 (2025) Read November 2, 2026.
Tax year 2025 forms and instructions (Instructions for Form 1040 page last reviewed or updated May 7, 2026). Line labels were read from the IRS form PDFs posted on the date read; line numbers and labels change between tax years, so check them against the form for your tax year. Names in worked examples are made up.
Frequently asked questions
What is Form 1040 line 16?
It is the income tax figured on your taxable income (line 15), plus any tax from Form 8814, Form 4972 and a few other items.
Do I use the Tax Table or a worksheet?
Use the Tax Table if taxable income is under $100,000 and the Tax Computation Worksheet if it is $100,000 or more, unless a special worksheet or form applies.
What if I have qualified dividends or capital gains?
Use the Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet when Schedule D lines 18 or 19 are above zero.
What are the boxes on line 16?
Box 1 is for tax from Form 8814, box 2 for Form 4972, and box 3 for other items, with a code written in the space beside it.
What if I file Form 2555?
Do not enter the Tax Table or Tax Computation Worksheet result. Use the Foreign Earned Income Tax Worksheet and enter the result on line 16.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.