Updated October 17, 2026. Quick answer: Line 25 of Form 1040 is where the federal income tax already withheld from your pay and other income goes. Line 25a takes the total from your W-2s, line 25b takes withholding shown on Form 1099s, line 25c takes withholding from other forms, and line 25d adds the three. The numbers are printed on the forms you were sent.
IRS worksheets read line by line: W-4 Multiple Jobs Worksheet, W-4 Deductions Worksheet and W-4P Deductions Worksheet.
More IRS forms and schedules for individual filers, read line by line: Schedule H W-2 and W-3 for household employees.
More IRS forms and schedules, read line by line: Form 4852 substitute W-2 or 1099-R.
Read box by box from the IRS form text: Form 1099-PATR box 4, Form 1099-PATR boxes 10 to 13 and Form 2439 box 2.
Read box by box from the IRS form text: Form W-2G slot machine winnings, Form W-2G poker tournament winnings and Form W-2G sports wagering winnings.
Related reading on this site: IRS Notice CP05A (documents to verify wages and withholding), IRS Notice CP2501 (income mismatch, response required) and IRS Notice CP3219A (statutory notice of deficiency).
Form lines read one part at a time: Form 8959 Parts IV and V.
Retirement forms read line by line: Form W-4P Step 2, Form W-4P Step 3 and Form W-4P Step 4.
Business use of your home (Form 8829), the saver’s credit (Form 8880), clean vehicle credits (Form 8936) and amended returns (Form 1040-X), read line by line: Form 1040-X and Form 1040-X lines 12 to 17.
What line 25 asks for
The form’s heading for the line reads “Federal income tax withheld from:”. Under it sit four lines: “Form(s) W-2” on 25a, “Form(s) 1099” on 25b, “Other forms (see instructions)” on 25c, and “Add lines 25a through 25c” on 25d. Each is a place to copy a withholding amount from a form you received.
This line is about tax already paid on your behalf. The rest of the form is mapped in Form 1040 line by line.
Line 25a: Form W-2
The instructions say “Add the amounts shown as federal income tax withheld on your Form(s) W-2. Enter the total on line 25a.” They also tell you where to find the number: “The amount withheld should be shown in box 2 of Form W-2.” The instructions also say “Attach your Form(s) W-2 to your return.” How that box 2 amount compares with box 1 is explained on the W-2 box 12 versus box 1 page, and how your withholding is set up is on the Form W-4 page.
Line 25b: Form 1099
For line 25b the instructions say “Include on line 25b any federal income tax withheld on your Form(s) 1099-R.” and “The amount withheld should be shown in box 4.” They then widen the line: “If you received a 2025 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received” the rule is to “include the amount withheld in the total on line 25b”. For Social Security withholding, the SSA-1099 page explains the form.
Line 25c: other forms
Line 25c collects withholding that does not fit the first two lines. The instructions list what to include, starting with “Federal income tax withheld on your Form(s) W-2G.” The list also includes “Additional Medicare Tax you had withheld.” with the direction “Include the amount shown on Form 8959, line 24, in the total on line 25c.” It further names “Federal income tax withheld that is shown on a Schedule K-1.” Check the instructions for the complete list before you decide a form belongs elsewhere. Gather every form that reported withholding before you start, because one form missed on 25b or 25c lowers the total payments figure further down the page and can change the refund or amount owed the form shows.
Line 25d: the total
Line 25d follows its caption, add 25a through 25c. A labelled illustration, not an IRS example, with made up numbers: if 25a is $6,400 and 25b is $500 and 25c is $0 then line 25d is $6,400 plus $500 plus $0 which is $6,900. Each of the three lines can hold a different mix of forms, so keep the three amounts separate until the last step.
Where it goes next
Line 25d flows into the total payments. The form’s caption for line 33 reads “Add lines 25d, 26, and 32. These are your total payments”. Line 33 is then compared with your total tax from line 24, which is covered in lines 22 to 24. So withholding on line 25 moves directly into whether the form shows a refund or an amount owed.
Edition and line numbers
This page reads the 2025 Form 1040 and its 2025 instructions, the current files irs.gov served on 2026-10-17. They are the forms for the tax year 2025 return, filed in 2026. The instructions say “The lines on Forms 1040 and 1040-SR are the same.” so everything here applies to Form 1040 and to Form 1040-SR alike. Check the tax year printed on the form you are filling in and use the line numbers on that year’s form, because a different year’s form can number or word its lines differently.
Common mistakes
- Using the wrong box on the W-2. The instructions say “The amount withheld should be shown in box 2 of Form W-2.”
- Leaving a Form 1099 withholding amount off line 25b. The instructions say “include the amount withheld in the total on line 25b” for the income types they list.
- Forgetting Additional Medicare Tax withheld. The instructions say “Include the amount shown on Form 8959, line 24, in the total on line 25c.”
Related: W-2 box 12 vs box 1, Form W-4, SSA-1099 decoded, and Form 1040.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Form 1040, U.S. Individual Income Tax Return (2025): https://www.irs.gov/pub/irs-pdf/f1040.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.