Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Other Taxes

Introduction

Other Taxes Defined

"Other taxes" are different from the income tax figured from the tax tables or using the Tax Computation Worksheet. They include:

  • Self-employment tax
  • Social security and Medicare taxes on tip income
  • Additional taxes on IRAs and other qualified retirement plans
  • Household employment taxes
  • Repayment of first-time homebuyer credit
  • Health care: individual responsibility

These amounts are usually calculated on their own form or schedule and are added after the nonrefundable credits are calculated; the nonrefundable credits do not reduce the other taxes.

Caution

Social security and Medicare taxes on allocated tip income and the additional tax on early withdrawals from IRAs and other qualified retirement plans auto-calculate in the tax software and is a Basic-level topic.

Unreported tip income requiring completion of Form 4137, Self-employment tax, additional tax on IRAs and other qualified retirement plans where an exception applies, and repayment of the first-time homebuyer credit are Advanced-level topics.

If an issue related to an Advanced-level topic arises at a volunteer site, be sure that a volunteer with required certification provides assistance.

Tip

Refer to Publication 5157, Affordable Care Act (ACA) for VITA/TCE, for information on the advanced premium tax credit, the premium tax credit, and the shared responsibility payment.

Tax Software Hint

The software makes most of the calculations and displays the resulting tax on Form 1040.