How to Calculate Your Tax Refund Using Form 1040

In this article, we will learn how to calculate your tax refund using Form 1040. We will clarify the steps, tables, and line numbers that apply to the 2022 Form 1040, which is filed in April 2023. This information will help you understand how much you owe to the Internal Revenue Service (IRS), or rather, the amount you will receive as a refund.

How can I calculate my tax refund?

Your tax refund amount generally depends on Line 24 (Total Tax Due) and Line 33 (Total Tax Paid). Subtract Line 24 from Line 33. If the amount on Line 33 is greater than the amount on Line 24, it means you have paid more than you should have. In theory, you should receive this amount as a refund. Enter this excess amount on Line 34.

If your total tax due (Line 24) is greater than the tax you paid (Line 33), you will owe taxes. Subtract Line 33 from Line 24 to find out how much you owe. Place this amount on Line 37. This is the amount you owe.

Note: Enter “0” on Lines 34 and 35a if the result equals zero exactly, although this situation is rare. This means that your payments cover your tax liability exactly. You have no refund and there is no outstanding balance.

Should I receive a tax refund or make an estimated payment?

If you have paid more than you should have, you can apply this amount to next year’s tax liability on Line 36 of the 2022 Form 1040. You may want to consider that if you expect your tax obligations to be higher next year.

But you do not have to make it all or nothing. You can split your refund between Line 35a (the amount you want to receive) and Line 36. For example, if you are getting a refund of $1,000, you may want to allocate half of that amount to taxes for the next year. You can enter $500 on Line 35a (“Amount from Line 34 you want refunded to you”) and $500 on Line 36 (“Amount from Line 34 you want applied to your estimated tax for 2023”).

Note: You may need to make estimated tax payments if you are self-employed or have other income that is not subject to withholding.

Enter the full refund amount on Line 35a if you do not want to make any prepayments.

How can I claim tax credits?

Tax credits reduce the amount you owe to the Internal Revenue Service. They can be refundable or non-refundable. If the refundable credit amount is greater than the tax you owe, the IRS will send you the difference. If the credits you are claiming are non-refundable, the government will not send you the excess amount if the credits you are claiming exceed the amount you owe.

You can claim most tax credits on Schedule 3 of the 2022 Form 1040. These credits include:

  • Foreign Tax Credit (Line 1)
  • Child and Dependent Care Expenses Credit (Line 2)
  • Education Credits (Line 3)
  • Retirement Savings Contributions Credit (Line 4)
  • Residential Energy Credits (Line 5)
  • Health Insurance Premium Tax Credit (Line 9)

Some of these credits require additional forms. Each line indicates which form should be used.

Some credits are claimed directly on Form 1040 instead of a separate schedule or worksheet. These credits include:

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