Internal Revenue Service United States Department of the Treasury
Module 12: Refund, Amount Due and Recordkeeping

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Previous Tax Tutorials Covered:
Income wages, salaries, tips, interest
Standard Deduction based on filing status
Exemptions personal and dependency
Credits child and dependent care expenses, Earned Income Credit, education credits
Federal Income Tax Withholding based on Form W-4

This information is

  • reported on the individual income tax return.
  • used to determine the tax.
  • used to determine the refund or amount due.

The government pays a taxpayer a refund when the taxpayer's total tax payments are greater than the total tax.

  • Taxpayers receive refunds from the government.

Taxpayers must pay an amount due when the total tax is greater than their total tax payments.

  • Taxpayers pay the amount due to the government.

Total tax payments include

  • federal income tax withheld.
  • earned income credit
  • refundable education credit
  • estimated tax payments, if any and
  • additional child tax credit, if any


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