it's complicated so I'll list the rules.
start with line 14 on your 2019 1040
add the following other taxes from schedule 2 of 1040
Schedule 2 (Form 1040 or 1040-SR), lines 4, 6 (additional
tax on distributions only), 7a,* 7b, and, if applicable, the
Additional Medicare Tax (Form 8959) and/or Net Investment
Income Tax (Form 8960) on Schedule 2 (Form 1040 or
1040-SR), line 8, and any write-ins on Schedule 2 (Form
1040 or 1040-SR), line 8, with the exception of:
• Uncollected social security and Medicare tax or RRTA tax
on tips or group-term life insurance (identified as “UT”);
• Tax on excess golden parachute payments (identified as
“EPP”);
• Excise tax on insider stock compensation from an
expatriated corporation (identified as “ISC”);
• Look-back interest due under section 167(g) (identified
as “8866”), and under section 460(b) (identified as “8697”);
• Recapture of federal mortgage subsidy (identified as
“FMSR”); and
• Interest accrued on deferred tax under a section 1294
election for the year of termination (see Form 8621, Part VI,
line 24, and the Instructions for Form 8621). Also, subtract
the amount from Form 8621, line 9c, that has been entered in
brackets to the left of Form 1040 or 1040-SR, line 16.
* 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)
You wouldn’t be required to make estimated tax payments even if the
household employment taxes weren't included.
subtract the following credits from schedule 3
you claim on your tax return.
• Earned income credit.
• Additional child tax credit.
• Refundable part of the American opportunity credit (Form 8863,
line 8).
• Credit for federal tax paid on fuels.
• Health coverage tax credit.
• Premium tax credit (Form 8962).
• Credit determined under section 1341(a)(5)(B).
the net is the amount for the 110% test.
for many taxpayers, the net is going to be the same as line 16 on form 1040
