Artículo Refund or balance due.. Refund or balance due.

id="en_US_2025_publink1000174221"> Refund or balance due. To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts (including a traditional IRA, Roth IRA, or a SEP-IRA). Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. See Form 6251, Alternative Minimum Tax—Individuals. Adjustments and tax preference items. The more common adjustments and tax preference items include: Addition of enhanced senior deduction; Addition of the standard deduction (if claimed); Addition of itemized deductions claimed for state and local taxes and certain interest; Subtraction of any refund of state and local taxes included in gross income; Changes to accelerated depreciation of certain property; Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes; Addition of certain income from incentive stock options; Change in certain passive activity loss deductions; Addition of certain depletion that is more than the adjusted basis of the property; Addition of part of the deduction for certain intangible drilling costs; and Addition of tax-exempt interest on certain private activity bonds. More information. For more information about the AMT, see the Instructions for Form 6251. Tax Figured by the IRS If you file by the due date of your return (not counting extensions)—April 15, 2026, for most people—you can have the IRS figure your tax for you on Form 1040 or 1040-SR. If the IRS figures your tax and you paid too much, you will receive a refund. If you didn’t pay enough, you will receive a bill for the balance. To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. When the IRS cannot figure your tax. The IRS can’t figure your tax for you if any of the following apply. You want your refund directly deposited into your checking or savings account. You want any part of your refund applied to your 2026 estimated tax. You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Your taxable income is $100,000 or more. You itemize deductions. You file any of the following forms. Form 2555, Foreign Earned Income. Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Form 4970, Tax on Accumulation Distribution of Trusts. Form 4972, Tax on Lump-Sum Distributions. Form 6198, At-Risk Limitations. Form 6251, Alternative Minimum Tax—Individuals. Form 8606, Nondeductible IRAs. Form 8615, Tax for Certain Children Who Have Unearned Income. Form 8814, Parents’ Election To Report Child’s Interest and Dividends. Form 8839, Qualified Adoption Expenses. Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Form 8889, Health Savings Accounts (HSAs). Form 8919, Uncollected Social Security and Medicare Tax on Wages. Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Enter your social security number in the space provided. If you are married, enter the social security numbers of you and your spouse, even if you file separately. Sign and date your return and enter your occupation(s). If you are filing a joint return, both you and your spouse must sign it. Enter your daytime phone number