To fill out line 44 on tax forms, you need to refer to the Tax Computation Worksheet, also known as tax tables, in the Instructions for Form 1040 PDF file provided by the IRS. The PDF file is downloadable from the IRS website. Once downloaded, proceed to pages 63 to 74 to view the tax tables. The tables apply if the taxable income you listed on line 43 is less than $100,000, according to About.com.
If your taxable income equals or exceeds $100,000, you must use the tax tables found on page 75 of the 1040 Instructions. If you have capital gain distributions or qualified line dividends, compute your tax using the tables on page 35. Qualified dividends can be found on line 9b, while capital gain distributions is on line 13, as stated in About.com.
Include in the total on line 44 all of the taxes that apply. This may include tax on your taxable income, tax from Form 8814, Tax from Form 4972, recapture of an education credit, and any tax from Form 8621, as dictated in the Instructions for Form 1040.
Filing a Schedule D requires the use of another worksheet, namely page D-10 of the Instructions for Schedule D. This ensures that your qualified dividends and long-term capital gains are computed using lowered capital gains tax rates. You can download the Instructions for Schedule D PDF file from the IRS website.