Figuring your 2022 tax. Use the following instructions to figure your 2022 tax. The tax shown on your 2021 Form 1040 or 1040-SR is the amount on, line 15, reduced by:

• Unreported social security and Medicare tax or RRTA tax from Schedule 2 (Form 1040);
• Any tax included on Schedule 2 (Form 1040), on excess contributions to an IRA, Archer MSA, Coverdell education savings accounts, health savings account, and ABLE account, or on excess accumulations in qualified retirement plans;
• Amounts on Schedule 2 (Form 1040) as listed under Exception 2 (these are; recapture of a federal mortgage subsidy, uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, excise tax on excess golden parachute payments, look-back interest due under section 167(g) or 460(b), or excise tax on insider stock compensation from an expatriated corporation)
• Any refundable credit amounts on Form 1040 or 1040-SR, line 18a, b, or c, and Schedule 3 (Form 1040), lines 9 and 12, and credit from Form 8885 included on line 13.

This information is found in the instructions to Form 1040-ES, Estimated Tax for Individuals.