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How to Calculate Line 16 on Your 2025 Form 1040

For a 2025 federal return, Form 1040 line 16 starts with taxable income on line 15. Learn which IRS table or worksheet to use, when exceptions apply, and what other taxes may be included.
From TheFinanceBase Team5 min to read
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For a 2025 federal income tax return, calculate Form 1040 line 16 using the taxable income on line 15—not your wages or adjusted gross income. If line 15 is under $100,000, the ordinary method uses the IRS Tax Table; at $100,000 or more, it generally uses the Tax Computation Worksheet. Special income or elections can require a different worksheet, and certain additional taxes may also belong on line 16.

These instructions apply to tax year 2025 returns, generally filed in 2026. For any other tax year, use that year’s Form 1040 instructions because the thresholds and calculations can change. See the IRS 2025 Instructions for Form 1040 and Form 1040-SR.

What Form 1040 line 16 means

Line 16 is labeled “Tax.” It reports tax calculated on taxable income and, when applicable, certain additional taxes specified in the instructions. It is not your refund, your balance due, or the total of all taxes and payments on your return.

Complete Form 1040 or 1040-SR through line 15 first. Line 15 is taxable income, the amount used for the ordinary line 16 calculation. Do not substitute gross income, wages, or adjusted gross income.

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How to calculate line 16 for a 2025 return

  1. Confirm the tax year. Use the 2025 instructions only for a 2025 return.
  2. Complete the return through line 15. Use the taxable income shown there as the input to the ordinary calculation.
  3. Check whether a special method applies. Review the line 16 instructions for the worksheets and schedules described below before using the standard route.
  4. Choose the ordinary route if no exception applies. For line 15 below $100,000, use the Tax Table and the column for your filing status. For line 15 of $100,000 or more, use the Tax Computation Worksheet and its section for your filing status.
  5. Include other line 16 taxes that apply. Follow the instructions for any additional tax and check or label the applicable boxes or space on the form.
  6. Enter the result on line 16. Continue to the later lines to calculate credits, payments, a refund, or an amount owed.

The IRS states: “If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax.” For taxable income of $100,000 or more, the ordinary route is the Tax Computation Worksheet, subject to the instructions’ exceptions. The $100,000 cutoff is for the 2025 instructions; it is not a universal threshold for every tax year. See the IRS 2025 instructions.

How the Tax Computation Worksheet works

For taxable income of at least $100,000, find the worksheet band that contains line 15 under your filing status. Multiply taxable income by the rate in that row, then subtract the stated amount. Use only the row for your filing status and income band; the worksheet’s formula is not the same as applying the highest marginal rate to all your income.

For example, a single filer with $120,000 of taxable income falls in the 2025 band over $103,350 and not over $197,300. The worksheet calculation is $120,000 × 0.24 − $7,153 = $21,647. This illustrates only the ordinary worksheet calculation and assumes no special method or additional line 16 taxes apply.

The following are the 2025 worksheet bands at or above $100,000. “Over” marks the lower boundary as stated in the IRS worksheet. Use the instructions’ Tax Table instead when taxable income is below $100,000 and no special method applies.

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Filing status 2025 taxable-income band Worksheet calculation
Single $100,000–$103,350 22% of taxable income − $5,086
Single Over $103,350–$197,300 24% of taxable income − $7,153
Single Over $197,300–$250,525 32% of taxable income − $22,937
Single Over $250,525–$626,350 35% of taxable income − $30,452.75
Single Over $626,350 37% of taxable income − $42,979.75
Married filing jointly or qualifying surviving spouse $100,000–$206,700 22% of taxable income − $10,172
Married filing jointly or qualifying surviving spouse Over $206,700–$394,600 24% of taxable income − $14,306
Married filing jointly or qualifying surviving spouse Over $394,600–$501,050 32% of taxable income − $45,874
Married filing jointly or qualifying surviving spouse Over $501,050–$751,600 35% of taxable income − $60,905.50
Married filing jointly or qualifying surviving spouse Over $751,600 37% of taxable income − $75,937.50
Married filing separately $100,000–$103,350 22% of taxable income − $5,086
Married filing separately Over $103,350–$197,300 24% of taxable income − $7,153
Married filing separately Over $197,300–$250,525 32% of taxable income − $22,937
Married filing separately Over $250,525–$375,800 35% of taxable income − $30,452.75
Married filing separately Over $375,800 37% of taxable income − $37,968.75
Head of household $100,000–$103,350 22% of taxable income − $6,825
Head of household Over $103,350–$197,300 24% of taxable income − $8,892
Head of household Over $197,300–$250,500 32% of taxable income − $24,676
Head of household Over $250,500–$626,350 35% of taxable income − $32,191
Head of household Over $626,350 37% of taxable income − $44,718

These rates, band limits, and subtraction amounts are specific to the 2025 IRS Tax Computation Worksheet. Refer to the official 2025 instructions when completing the return.

When a special worksheet or schedule changes the calculation

Some income or elections require a specific calculation instead of the ordinary Tax Table or Tax Computation Worksheet. The 2025 line 16 instructions direct taxpayers to check these situations:

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  • Schedule J: Eligible taxpayers with farming or fishing income may elect income averaging, which the IRS says may reduce tax.
  • Foreign Earned Income Tax Worksheet: Required if you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555. For this worksheet, the instructions say not to complete it when line 15 is zero.

Form 2555 filers directed to the Foreign Earned Income Tax Worksheet use that worksheet instead of the Schedule D Tax Worksheet or Qualified Dividends and Capital Gain Tax Worksheet, as applicable under the instructions. Form 8615 and each other special method have their own conditions; the ordinary $100,000 route does not replace them. Check the detailed directions in the 2025 Form 1040 instructions.

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Additional taxes that may be included on line 16

For 2025, line 16 can also include tax from Form 8814 (a parent’s election to report a child’s interest or dividends), Form 4972 (lump-sum distributions), a section 962 election, recapture of an education credit, and certain Form 8621 tax. Whether any applies cannot be determined from line 15 alone. Follow the instructions for the relevant form and identify applicable items in the line 16 checkboxes or space.

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Where to get help preparing the return

If you prefer guided filing, the IRS says Free File offers guided software for taxpayers with adjusted gross income of $89,000 or less, based on the IRS page accessed October 5, 2026. Providers set additional eligibility criteria, and some charge for state returns. The IRS also offers Free File Fillable Forms at any income level. Start at the IRS Free File page to see current options; the IRS does not endorse individual partners.

For any software or preparer, check whether it supports the forms and schedules your situation requires. Eligibility and included forms vary. Free File’s AGI limit is a filing-option threshold, not a threshold used to calculate line 16.

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