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Tax payments includes any Federal estimated tax payments, additional child tax credit, refundable American Opportunity Credit, amounts paid with an extension, excess Social Security withheld, and other less common amounts. If the tax payments includes Earned Income Tax Credit, you do not allocate that amount because the IRS will do the calculation for you when your Injured Spouse form is filed.
You would include any amounts for estimated payments that you paid and any amounts paid with an extension that you paid.
If there is an additional child tax credit or a refundable American Opportunity Credit for a dependent that you are allocating to your return, then you would include that amount.
If your W-2s indicated that an excess Social Security amount was withheld, then you would include that amount.
You may need to take a look at your Form 1040 to determine what is being included on the joint return for tax payments so that you can determine how to make the allocation.
Use these steps while you are working in your tax return to Preview your Form 1040 and take a look at lines 65 through 73.
· In the navigation area on the left side of your screen, click Tax Tools to expand your choices
· Click Tools, which will open the Tool Center
· Click View Tax Summary under “Other Helpful Links…”
· Click Preview My 1040 to see your actual tax form
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