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

Refund and Amount of Tax Owed

Refund or Tax Due

Overpayments

The taxpayer's total tax appears on the applicable line in the Other Taxes section of Form 1040.

The taxpayer's total tax payments already made (including refundable credits) appears on the applicable line in the Payments section of Form 1040.

If the payments made exceed the amount of tax liability, the amount of the overpayment appears on the applicable line in the Refund section of Form 1040. This is the amount the taxpayer has overpaid.

Refund lines of Form 1040.
Form 1040

Form 1040