Page 105 - Individual Forms & Instructions Guide

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7. Qualified plug-in electric drive
Line 13 motor vehicle credit (see Form 8936). section 457A(c)(2). See section 457A
for details.
Uncollected social security and Medi- Identify as “8936R.” Line 17j. Enter any Section 72(m)(5)
care or RRTA tax on tips or
group-term life insurance. This tax Line 17b. If you sold your home in excess benefits tax. See Pub. 560 for
more information.
should be shown in box 12 of Form W-2 2022 and it was financed (in whole or in
with codes A and B or M and N. part) from the proceeds of any tax-ex- Line 17k. If you received an excess
empt qualified mortgage bond or you
Line 14 claimed the mortgage interest credit, you parachute payment (EPP), you must pay
a 20% tax on it. This tax should be
Interest on Tax Due on may owe a recapture tax on the mort- shown in box 12 of Form W-2 with code
Installment Income From the Sale gage subsidy. See Form 8828. K. If you received a Form 1099-MISC,
of Certain Residential Lots and Line 17c. Enter any additional tax on the tax is 20% of the EPP shown in
Timeshares health savings account (HSA) distribu- box 14. Enter this amount on line 17k.

Enter interest on tax due on installment tions you received from Form 8889, Line 17l. Enter any tax on accumula-
income from the sale of certain residen- line 17b. See Form 8889, Part II. tion distribution of trusts. See Form
tial lots and timeshares under section Line 17d. Enter any additional tax for 4970 for more information.
453(l)(3). failure to remain an eligible individual Line 17m. Enter any excise tax on in-
Line 15 during the testing period from Form sider stock compensation from an expa-
8889, line 21. See Form 8889, Part III.
triated corporation. See section 4985.
Interest on the Deferred Tax on Line 17n. Enter any look-back interest
Gain From Certain Installment Line 17e. Enter any additional tax on under section 167(g) or 460(b). See
Sales With a Sales Price Over Archer MSA distributions from Form Form 8697 or 8866 for more informa-
$150,000 8853, line 9b. See Form 8853. tion.
Enter interest on the deferred tax on gain Line 17f. Enter any additional tax on Line 17o. Enter any tax on non-effec-
from certain installment sales with a Medicare Advantage MSA distributions tively connected income for any part of
sales price over $150,000 under section from Form 8853, line 13b. See Form the year you were a nonresident alien.
453A(c). 8853. See the Instructions for Form 1040-NR
Line 17g. Enter any additional tax on for more information.
Line 16 recapture of a charitable contribution de-
Recapture of Low-Income duction relating to a fractional interest in Line 17p. Enter any interest amount
from Form 8621, line 16f, relating to
Housing Credit tangible personal property. See Pub. 526 distributions from, and dispositions of,
for more information.
See Form 8611 for more information. stock of a section 1291 fund.
Line 17h. Enter any additional tax on
Lines 17a Through 17z income you received from a nonquali- Line 17q. Enter any interest amount
from Form 8621, line 24.
Other Additional Taxes fied deferred compensation plan that Line 17z Use line 17z to report any tax-
fails to meet the requirements of section
409A. This income should be shown in es not reported elsewhere on your return
Line 17a. Recapture of the following box 12 of Form W-2 with code Z, or in or other schedules. List the type and
credits. box 15 of Form 1099-MISC. The tax is amount of tax.
1. Investment credit (see Form 20% of the amount required to be inclu- Other taxes to be listed include the
4255). Identify as “ICR.” ded in income plus an interest amount following.
2. Indian employment credit (see determined under section 409A(a)(1)(B) Form 8978 adjustment. Complete the
Form 8845). Identify as “IECR.” (ii). See section 409A(a)(1)(B) for de- Negative Form 8978 Adjustment Work-
tails.
3. New markets credit (see Form sheet—Schedule 2 (Line 17z) if you are
8874). Identify as “NMCR.” Line 17i. Enter any additional tax on filing Form 8978 and completed the
4. Credit for employer-provided compensation you received from a non- worksheet in the Schedule 3, line 6l, in-
childcare facilities (see Form 8882). qualified deferred compensation plan structions and the amount on line 3 of
Identify as “ECCFR.” described in section 457A if the com- that worksheet is negative.
pensation would have been includible in
5. Alternative motor vehicle credit your income in an earlier year except
(see Form 8910). Identify as that the amount wasn't determinable un-
“AMVCR.” til 2022. The tax is 20% of the amount
6. Alternative fuel vehicle refueling required to be included in income plus
property credit (see Form 8911). Identi- an interest amount determined under
fy as “ARPCR.”

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