1. Enter payments already made
Include withholding, estimated payments, or similar prepaid amounts.
2. Add refundable credits
Enter only credits that can increase a refund beyond zero liability.
3. Enter total liability
Use the liability before refund offsets.
4. Add offsets or deductions
Include debts, fees, or other amounts expected to reduce the refund.
5. Read the net position
A positive result is an estimated refund; a negative position means an amount may remain due.