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

Payments Workout

Workout Resources

Publication 4491 Payments

This lesson provides links to resource materials and practice to help you determine how to complete the appropriate lines and schedules of the taxpayer's return that cover total payments on the return. Begin this lesson by reviewing the Payments lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Payments lesson:

  • Identify the following types of payments and credits that are applicable for most low- and moderate-income taxpayers:
    • Federal income tax withheld from Forms W-2, Wage and Tax Statement
    • Federal income tax withheld from Forms 1099
    • Estimated tax payments and amounts applied from the prior year's return
    • Amount paid with a request for an extension to file
    • Excess Social Security and tier 1 RRTA tax withholding
  • Report these payments and credits correctly on the taxpayer's return
Graphic of hand weights.