tax computation

[Frankenstein]

as check computed tax = (accumulated tax from lower brackets) + bracket tax rate X (11b - lower bracket amount) where 11b is taxable income, 1040-SR.  I got $50 more than TurboTax prepared 1040-SR, line 12a. I used turbotax.intuit.com 2019 tax tables for Married.  Someone suggested a $50 tax credit, but I couldn't find one.  Any ideas why the $50 difference? For me, I was in the 3rd bracket where accumulated tax from lower brackets = 9806, rate = 0.22, and lower bracket bound = 78950.  Thanks!

[rjs]

The tax tables are only one of seven different methods that can be used to calculate the tax, depending on what types of income you have and other things in your tax return. Your tax return may require one of the other methods. The most common reason that you cannot use the tax tables is that you have capital gains or qualified dividends.

In the IRS instructions for Form 1040, look at the instructions for line 12a on page 31. The seven methods are explained there.

[Frankenstein]

thanks. I have some small qualified dividends.  I'll look at the IRS instructions you referenced.  BTW, I ran thru a quick estimate w HR Block entering only ages, married joint, wages (lumped all sources together) and got the same taxes as I calculated using tables.  But like you mentioned I need to look into the IRS instructions for the discrepancy.  Thanks again.

[rjs]

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@Frankenstein wrote:

I ran thru a quick estimate w HR Block entering only ages, married joint, wages (lumped all sources together) and got the same taxes as I calculated using tables.

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But you didn't enter the qualified dividends separately? If you had done that, you would have gotten the same result as TurboTax.