Form 1040 - Tax Payments  

This course covers tax and other payments, plus refundable credits reported on Schedule 3 (Form 1040), Additional Credits and Payments, and directly on Page 2 of Form 1040. The earned income credit, premium tax credit, and credit for tax paid for amounts included in income in a prior year for which repayment made during the current year are detailed. Other topics covered include amounts automatically withheld, estimated tax payments, excess Social Security and tier 1 RRTA tax withheld, the American opportunity tax credit, amounts paid with a request for extension to file, and other refundable credits, such as the credit for federal taxes on fuels.