2025 Tax Computation Worksheet error for MFJ

user1451 · ‎February 24, 2026

There have been several similar questions to this asked within the past few weeks, but none seem to address the 'error' I am seeing. I am using TT Premier for Windows Desktop. My tax situation involves calculating taxes with the Qualified Dividends and Capital Gain Tax Worksheet. All my separate calculations match what TT shows on the worksheet using Forms view until I get to line 22 which is the tax calculated using the amount on line 5. My line 5 is 206,045. TT calculates 35,158 on line 22. When I separately calculate the tax on the line 5 amount using the worksheet in IRS pub 17 and/or i1040gi I get (206,045*0.24) - 14306 = 35,145. The line 22 calculation is the only calculation that does not match my external calculations. The 15% QD/CG is correct. The NIIT calculation is correct. Only this one is off.

MelindaS1

Don't worry, this is correct in both calculation and method. Since your calculation result (35,145) uses the 24% tax rate, and the TurboTax Line 22 result (35,158) are so close, I assumed that they were off by 1 bracket, and that math works out: (206,045 x 0.22) - 10,172 = 35,157.9 (rounded for tax reporting), and for purposes of the Qualified Dividends and Capital Gain Tax Worksheet, that's the rate to use (based on the numbers you've provided).

While the first column in the Tax Computation Worksheet is labeled "Taxable income. If Line 15 is--" which refers to the amounts on Form 1040, you don't pull the 1040 Line 15 amount over. Pub 17 states:

Note: If you’re required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you’re looking up.

Since the amount you're looking up is "At least $100,000 but not over $206,700" (206,045), then you'd use the first row, at a rate of 22%, to figure the tax.

Good work reviewing and double-checking your tax forms before filing!

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user1451

Thanks for catching my oversight. I had built a spreadsheet so I could try to keep tabs on where I stood throughout the year and before TT releases. I had not caught that my QD/CG line 5 income had dropped below the 22%/24% threshold in recent updates to my tax situation. $13 more in taxes it is!