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id="en_US_2023_publink100032426"> Name changed. If you changed your name, and you made estimated tax payments using your former name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your SSN. The statement should cover payments you made jointly with your spouse as well as any you made separately. Be sure to report the change to the Social Security Administration before filing your return. This prevents delays in processing your return and issuing any refunds. Separate Returns If you and your spouse made separate estimated tax payments for 2025 and you file separate returns, you can take credit only for your own payments. If you made joint estimated tax payments, you must decide how to divide the payments between your returns. One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. If you can’t agree, you must divide the payments in proportion to each spouse’s individual tax as shown on your separate returns for 2025. Divorced Taxpayers If you made joint estimated tax payments for 2025, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. If you can’t agree on how to divide the payments, you must divide them in proportion to each spouse’s individual tax as shown on your separate returns for 2025. If you claim any of the joint payments on your tax return, enter your former spouse’s social security number (SSN) in the space provided on the front of Form 1040 or 1040-SR. If you divorced and remarried in 2025, enter your present spouse’s SSN in the space provided on the front of Form 1040 or 1040-SR. Also, on the dotted line next to line 26, enter your former spouse’s SSN, followed by “DIV.” Underpayment Penalty for 2025 If you didn’t pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. Generally, you won’t have to pay a penalty for 2025 if any of the following apply. The total of your withholding and estimated tax payments was at least as much as your 2024 tax (or 110% of your 2024 tax if your AGI was more than $150,000: $75,000 if your 2025 filing status is married filing separately) and you paid all required estimated tax payments on time. The tax balance due on your 2025 return is no more than 10% of your total 2025 tax, and you paid all required estimated tax payments on time. Your total 2025 tax minus your withholding and refundable credits is less than $1,000. You didn’t have a tax liability for 2024 and your 2024 tax year was 12 months. You didn’t have any withholding taxes and your current-year tax less any household employment taxes is less than $1,000. Farmers and fishers. Special rules apply if you are a farmer or fisher. See the Instructions for Form 2210-F for more information. The IRS can figure the penalty for you. If you think you owe the penalty but you don’t want to figure it yourself when you file your tax return, you may not have to. Generally, the IRS will figure the penalty for you and send you a bill. However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. See the Instructions for Form 2210 for more information. Part Two - Income and Adjustments to Income The five chapters in this part discuss many kinds of income and adjustments to income. They explain which income is and isn’t taxed and discuss some of the adjustments to income that you can make in figuring your adjusted gross income. The Form 1040 and 1040-SR schedules that are discussed in these chapters are: Schedule 1, Additional Income and Adjustments to Income; Schedule 2, Part II, Other Taxes; and Schedule 3, Part II, Other Payments and Refundable Credits. Table V. Other Adjustments to Income Use this table to find information about other adjustments to income not covered in this part of the publication.