Write-In Taxes

Write-in taxes include:

  1. Additional Medicare Tax (Form 8959).
  2. Net Investment Income Tax (Form 8960).
  3. Additional tax on health savings account (HSA) distributions.
  4. Additional tax on an HSA because you did not remain an eligible individual during the testing period.
  5. Additional tax on Archer MSA distributions.
  6. Additional tax on Medicare Advantage MSA distributions.
  7. Recapture of the following credits.
    1. Investment credit.
    2. Low-income housing credit.
    3. Indian employment credit.
    4. New markets credit.
    5. Credit for employer-provided child care facilities.
    6. Alternative motor vehicle credit.
    7. Alternative fuel vehicle refueling property credit.
    8. Qualified plug-in electric drive motor vehicle credit.
  8. Recapture of federal mortgage subsidy.
  9. Section 72(m)(5) excess benefits tax.
  10. Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as "UT."
  11. Golden parachute payments. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13.
  12. Tax on accumulation distribution of trusts.
  13. Excise tax on insider stock compensation from an expatriated corporation.
  14. Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. This income should be shown in box 12 of Form W-2 with code Z, or in box 15b of Form 1099-MISC.
  15. Interest on the tax due on installment income from the sale of certain residential lots and timeshares.
  16. Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000.
  17. Additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2020.
  18. Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property.
  19. Look-back interest under section 167(g) or 460(b).
  20. Tax on noneffectively connected income for any part of the year you were a nonresident alien.
  21. Any interest amount from Form 8621, relating to distributions from, and dispositions of, stock of a sections 1291 fund.
  22. Any interest amount from Form 8621, line 24.