Estimated Federal Tax Calculator

for the Tax Year

This is a tool for estimating federal income tax. There is very little checking so you can enter whatever you like and see how it affects your taxes. For example, you can see the effect of selling a stock (capital gains), or whether you have enough deductions to itemize deductions.

The blue fields are computed from the information you provide. The green fields are where you enter information. The first column shows where the information can be found in the tax return. The more fields you fill in, the more accurate the estimate will be. Click this link for more information on the fields.

The tax formula below describes, at a high level, how the tax is calculated. Each of the items in the tax formula are shown in the estimated tax calculation.

Tax Formula

Total Income

= Income from all sources - Non-taxable Income

Adjusted Gross Income

= Total Income - Adjustments

Taxable Income

= Adjusted Gross Income - Deductions

Total Tax

= Tax on Taxable Income + Other Taxes - Non-refundable Credits

Refund / Amount Due

= Total Tax - Payments - Refundable Credits

Estimated Quarterly Tax Payments

= Amount due / 4

 

 

Taxpayer's Name

Version

1.5@

Filing Status

Today's Date

0

Taxpayer's Birthday

Taxpayer's Age

0

Spouse's Birthday

Spouse's Age

0

Estimated Tax Calculation

1040, line 9

Total Income

0

1040, line 10

Adjustments

0

1040, line 11

Adjusted Gross Income

0

1040, line 12

Deductions

0

1040, line 15

Taxable Income

0

1040, line 23

Other Taxes

0

1040, line 24

Total Tax

0

1040, line 20

Non-refundable Credits

0

1040, line 32

Refundable Credits

0

1040, line 25, 26

Payments

0

1040, line 34, 37

Refund(-) / Amount Due(+)

0

1040-ES

Estimated Quarterly Tax Payments

0

Input Data

Income

1040, line 1z

Wages

1040, line 2a

Tax-exempt Interest

1040, line 2b

Taxable Interest

1040, line 3a

Qualified Dividends

1040, line 3b

Ordinary Dividends

1040, line 4b-5b

Retirement Accounts, Pensions, Annuities (taxable amount only)

1040, line 6a

Social Security (total amount received: SSA-1099, box 5)

1040, line 7

Capital Gains

Adjustments

1040 S1, line 11

Educator Expenses

1040 S1, line 13

Health Savings Account Deduction

1040 S1, line 19

Alimony

1040 S1, line 20

IRA Deduction

1040 S1, line 21

Student Loan Interest

1040 S1-A, line 13

Qualified Tips

1040 S1-A, line 21

Qualified Overtime

1040 S1-A, line 30

Car Loan Interest Deduction

1040 S1-A, line 37

Enhanced Deduction for Seniors

Deductions

Schedule A, line 1

Medical Insurance

Schedule A, line 1

Doctor Visits

Schedule A, line 1

Prescription Medication

Schedule A, line 1

Medical Aids

Schedule A, line 1

Long Term Care Insurance (taxpayer)

Schedule A, line 1

Long Term Care Insurance (spouse)

Schedule A, line 1

Medical Miles

Schedule A, line 1

Other Medical Expenses

Schedule A, line 5a

State Income Tax

Schedule A, line 5a

Sales Tax

Schedule A, line 5b

Real Estate Property Tax

Schedule A, line 5c

Personal Property Tax

Schedule A, line 10

Mortgage Interest

Schedule A, line 11

Cash Gifts to Charity

1040 S1-A, line 10

Non-cash Gifts to Charity

Non-refundable Credits

Schedule 3, line 1

Foreign Tax Credit

Schedule 3, line 2

Credit for Child and Dependent Care Expenses

Schedule 3, line 3

Education Credit

Schedule 3, line 4

Retirement Savings Contribution Credit

Schedule 3, line 5

Residential Energy Credit

Schedule 3, line 6

Other Non-refundable Credits

Refundable Credits

Schedule 3, line 9

Premium Tax Credit

1040, line 19

Child Tax Credit, Credit for Other Dependents

1040, line 27

Earned Income Credit

Other Refundable Credits

Payments

1040, line 25d

Withholding

1040, line 26

Estimated Taxes Paid

 

Tax Year

Selecting a year from this drop-down list will change the estimated tax calculator to use the tax tables for that year. It will continue to use the data that has already been entered.

Save Button

Pressing the "Save" button will save the data in the estimated tax calculator to a text file named "EstimatedTax.txt" in your Downloads folder. This data can be reloaded by pressing the "Restore" button.

Restore Button

Pressing the "Restore" button will reload the estimated tax calculator with information that was previously saved.

Taxpayer Information

Taxpayer's Name

The name of the taxpayer is only used to identify the taxpayer that the information belongs to. This may be useful if the information is saved or printed.

Filing Status

Select a value from the drop-down list. The filing status is used to determine a few things in the tax calculation, such as the standard deduction, the tax bracket, and certain tax benefits.

Taxpayer's Birthday

This is used to determine if the taxpayer will be 65 or older at the end of the tax year.

Spouse's Birthday

This is used to determine if the spouse will be 65 or older at the end of the tax year.

Version

This is the current version of the estimated tax calculator. The version number is actually a link that you can click on to see the log of version information and changes.

Today's Date

This is only used to help identify the information if it is saved or printed.

Taxpayer's Age

This is the age the taxpayer will be at the end of the tax year.

Spouse's Age

This is the age the spouse will be at the end of the tax year.

Estimated Tax Calculation

Total Income

This is the sum of all your taxable income including capital gains, but not qualified dividends.

Adjustments

Adjustments are expenses that can be deducted from taxable income even if you do not itemize deductions.

Adjusted Gross Income (AGI)

Adjusted gross income is all taxable income including long term capital gains (but not qualified dividends) minus adjustments.

Deductions

This is an amount that can be subtracted from your taxable income before the tax is computed. It can be either the standard deduction or the sum of your itemized deductions, whichever is larger.

Taxable Income

Taxable income is your adjusted gross income minus exemptions and deductions. Exemptions are the personal exemption and an exemption for each dependent, but they are currently set to $0 in the tax code.

Other Taxes

These are other less common taxes, such as self-employment tax or the extra tax on the early distribution from a retirement account.

Total Tax

This is the tax on your taxable income plus other taxes and with non-refundable credits subtracted.

Non-refundable Credits

Credits are amounts that reduce your tax, while deductions are amounts that reduce your taxable income. At most, non-refundable credits can reduce your tax to $0.

Refundable Credits

While non-refundable credits can reduce your tax to $0, refundable credits can reduce your tax below $0, which results in you receiving money back.

Payments

This is the amount of tax you already paid during the tax year; for example, withholding or quarterly estimated payments.

Amount Due

This is the amount of tax that is owed. If it is positive, it is tax due. If it is negative, it is the amount overpaid (refund).

Estimated Quarterly Payments

If the amount owed is less than $1,000, estimated payments are not required. Otherwise, they need to be paid in four quarterly payments.

Income

Wages

Wages includes all earned income (payments for work). The tool does not currently support income from a small business, so you need to add business income minus expenses to wages.

Tax-exempt Interest

Tax exempt interest is not taxed by the federal government; for example, interest from state and local bonds. Even though it is not taxed, it is needed to determine the amount of Social Security that is taxed.

Taxable Interest

Taxable (ordinary) interest comes from things such as savings accounts or U.S. Treasury bonds.

Qualified Dividends

Qualified dividends are the dividends that are qualified to be taxed as capital gains (lower tax rate).

Ordinary Dividends

Ordinary dividends are non-qualified dividends. This means they are taxed as income because they are not qualified for capital gains treatment.

Retirement Accounts

Enter the taxable amount from any withdrawal from a retirement account (for example: traditional IRAs, pensions, annuities, etc.).

This tool does not know how to determine the amount of the withdrawal that is taxable, so you need to determine that and only enter the taxable amount here. In most cases, except the first and last year, the taxable amount will be the same every year so you may be able to look on a previous tax return.

Social Security

Enter the total amount of Social Security received. This comes from SSA-1099, box 5. This tool will determine how much of the Social Security payments are taxable

Capital Gains

Enter the amount of long term capital gains. Capital gains are gains or losses derived from the sale of investments. The largest loss that you can subtract from income is $3,000, so this entry will be adjusted to ensure it is greater than or equal to -$3,000.

Adjustments

Educator Expenses

Educators can deduct up to $300 each for the taxpayer and spouse for classroom expenses.

Health Savings Account Deduction

Contributions to Health Savings Accounts (HSA's) may be deductible from income.

Alimony

If you were divorced before 2018 and you pay alimony, enter the amount you paid during the tax year.

IRA Deduction

Contributions to Traditional IRAs, SEP-IRAs, SIMPLE IRAs may be deductible from income.

Student Loan Interest

You can deduct up to $2,500 for student loan interest you paid during the tax year. The same limit applies whether you are single or MFJ.

Qualified Tips

Up to $25,000 of qualified tips can be deducted. The limit is the same for both single and joint filers. The tips are reported on W-2, box 5. The deduction phases out when MAGI is $150,000-$300,000 for all filers

Qualified Overtime

Up to $12,500 for single filers and $25,000 for joint filers of qualified overtime pay can be deducted (Only overtime pay required by the Fair Labor Standards Act is eligible. Overtime pay earned under state laws, collective bargaining agreements, or employers' compensation plans isn't eligible. The deduction starts to phase out at a rate of $100 per $1,000 of income over a MAGI of $150,000 for a single filer and $300,000 for joint filers.

Car Loan Interest Deduction

Up to $10,000 in car loan interest for a new vehicle may be deductible. The deduction begins to phase out when MAGI is $100,000 for single filers, or $200,000 for joint filers.

Enhanced Deduction for Seniors

$6,000 deduction each for the taxpayer and spouse if they are 65 or older. The deduction phases out when MAGI is $75,000-$175,000 for single filers and $150,000-$250,000 for joint filers. The deduction is available whether or not you itemize deductions.

Deductions

Medical Insurance

Enter the total premiums paid for medical insurance. This includes health, dental, and vision insurance and the cost of Medicare (see SSA-1099). Enter long term care insurance separately below.

Doctor Visits

Doctor, dentist, etc. Include co-pays.

Prescription Medication

The amount paid for prescription medications; not over-the-counter medications.

Medical Aids

Glasses, hearing aids, crutches, walker, wheelchair, etc.

Long Term Care Insurance (taxpayer)

Enter the actual premium paid for log term care insurance for the taxpayer. This amount will be reduced to the allowed limit based on the taxpayer's age.

Long Term Care Insurance (spouse)

Enter the actual premium paid for log term care insurance for the spouse. This amount will be reduced to the allowed limit based on the spouse's age.

Medical Miles

The number of miles driven for medical appointments. This will be multiplied by the allowance for medical mileage.

Other Medical Expenses

This is a catch all field for medical expenses not covered in one of the other fields.

State Income Tax

This is the amount of income tax you paid to the state during the tax year. It generally consists of state withholding and any state income tax you owed on last years taxes.

Either the state income tax or sales tax can be deducted, whichever is larger. This tool will determine which one to use.

Sales Tax

Enter the amount of sales tax you paid during the tax year. This can be calculated using the sales tax calculator on the IRS web site (apps.irs.gov/app/stdc). If you don't pay much state income tax, it may be worthwhile to find out how much sales tax you can deduct. This is especially important if you made a large purchase, such as a car.

Either the state income tax or sales tax can be deducted, whichever is larger. This tool will determine which one to use.

Real Estate Property Tax

Real estate property tax is typically paid in two installments, one in December and another one in April of the next year. The real estate property tax you can deduct is the sum of any installments that were paid during the tax year.

Personal Property Tax

This is typically the "license fee" portion of the vehicle registration fee for all of your vehicles.

Mortgage Interest

Mortgage interest paid on both your first and second home is deductible.

Cash Gifts to Charity

This is the total of all cash gifts you gave to charity except for Qualified Charitable Distributions (QCD's), which, if made, were deducted from the withdrawal from a retirement account.

Non-cash Gifts to Charity

This is the fair market value of all non-cash donations you made to charity, such as donations to the Goodwill.

Non-refundable Credits

Foreign Tax Credit

In this tool, the foreign tax credit is limited $300 each for the taxpayer and spouse. Foreign tax over of $300 requires form 1116 (or it an be entered as an itemized deduction), but that is not implemented in this tool.

Credit for Child and Dependent Care Expenses

This is a credit that may be available to help pay for dependent care expenses.

Education Credit

The American Opportunity Credit and the Lifetime Learning Credit may be available to help pay for education expenses for the taxpayer, spouse, and dependents.

Retirement Savings Contribution Credit

This credit may be available if you contribute to a retirement saving account, such as an IRA.

Residential Energy Credit

This is a credit to help pay for the cost of energy improvements to your first or second home.

Other Non-refundable Credits

This is a catch all field for non-refundable credits not covered in one of the other fields.

Refundable Credits

Premium Tax Credit

This credit is part of the Affordable Care Act that is available to help pay the cost of medical insurance for taxpayers and their dependents.

Child Tax Credit, Credit for Other Dependents

The Child Tax Credit (CTC) is a 2-part credit to help with the expense of raising children. The CTC is a non-refundable credit of up to $2,000 per child. The Additional Child Tax Credit (ACTC) is a refundable credit of up to $1,400 per child. The Credit for Other Dependents may be available to taxpayers that do not qualify for the CTC. It is a credit of up to $500 per dependent.

Earned Income Credit

The Earned Income Credit (EIC) is a credit to help low-income families.

Other Refundable Credits

This is a catch all field for refundable credits not covered in one of the other fields.

Payments

Withholding

This is the total amount of tax you have had withheld from any payments you have received during the tax year; for example, your pay check, Social Security payments, or IRA withdrawals.

Estimated Taxes Paid

This is the amount of estimated taxes you paid during the tax year.