The Tax Table and Tax Computation Worksheet: How Your Tax Is Figured
Published November 7, 2026
Publication 17 (2025), Your Federal Income Tax for Individuals, explains how to figure your tax. Chapter 13, How To Figure Your Tax, describes the steps after you know your income and deductions. This guide summarizes that chapter. It is general information. It is not advice about your case.
The order of steps
Your income tax is based on your taxable income. After you figure your income tax, and any alternative minimum tax, you subtract your tax credits. Then you add any other taxes you owe. The result is your total tax. You compare that total with your payments. The comparison shows whether the payments were more than the tax, or whether you still owe money.
Two ways to look up the income tax
Most taxpayers use one of two tools to find their income tax. The first is the Tax Table. The second is the Tax Computation Worksheet. Before you use it, check line 16 of the Form 1040 instructions. Those instructions say whether you must use the Tax Table or the worksheet.
The Tax Table has rows of taxable income and columns for each filing status. You find the row that contains your taxable income, then read across to your filing status column. The publication gives an example. A married couple filing jointly has taxable income of $25,300. They find the row for $25,300 to $25,350. They read the married filing jointly column. The amount shown is $2,562, and that is the tax they enter on line 16.
The Tax Computation Worksheet has sections for each filing status. You use it when you must, or when a special method applies. The worksheet is also used when a form or worksheet sends you an amount to figure tax on, such as the Qualified Dividends and Capital Gain Tax Worksheet.
Special methods
Some income is taxed in a special way. The chapter lists examples. A net capital gain, and qualified dividends taxed at the same rates as a net capital gain, are covered in Publication 550. Lump-sum distributions are covered in Publication 575. Farming and fishing income is covered in Schedule J. When one of these items applies, the regular Tax Table may not give the right answer. Check the instructions before you use a table.
The rate schedules are for reference
The publication includes the 2025 tax rate schedules. It says they are shown so you can see the tax rate that applies at each level of taxable income. The publication says not to use them to figure your tax. Use the Tax Table or the worksheet instead.
Credits come after the tax
Tax credits are subtracted after the income tax is figured. The publication lists many credits and where to find each one. Examples include the child tax credit on Schedule 8812, the child and dependent care credit in Publication 503, and the earned income credit in Publication 596. Each credit has its own eligibility rules. The chapter does not replace those rules.
When the IRS figures the tax
In some cases the IRS can figure your tax for you. The publication also lists cases in which the IRS cannot. Those cases include an overpayment you want deposited directly into your bank account, part of an overpayment you want applied to your 2026 estimated tax, income from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities, and taxable income of $100,000 or more. If you itemize deductions, the IRS also cannot figure the tax for you. Read the full list in chapter 13 before you decide who will figure your tax.
What to do next
Before you look up your tax, check that your taxable income is final. Find line 16 in the Form 1040 instructions. Choose the Tax Table or the worksheet that applies to your filing status. Then check for any special method that could change the answer. For a related explanation of the standard deduction and itemized deductions, see Standard Deduction or Itemizing. To compare a credit with a deduction, see Tax Credit vs. Tax Deduction. If you pay tax during the year, see Estimated Taxes: The Safe Harbor Rules.
Sources: Sources: IRS, Publication 17 (2025), Your Federal Income Tax for Individuals, chapter 13 (https://www.irs.gov/pub/irs-pdf/p17.pdf) This is general information, not advice about your specific return.
