1024 Publ 5870 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5870.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

Total True Tax Liability $4,635

Tax Paid Voluntarily & Timely $3,939

NOTES:

• Totals include Excise Tax.

#—No estimate.

Detail may not add to totals due to rounding.

[1] Includes adjustments, deductions, and exemptions.

[2] Includes the Alternative Minimum Tax and taxes reported in the “Other Taxes” section of the Form 1040 except for self-employment tax and unreported social security and Medicare tax (which are included in the employment tax gap estimates).

[3] Is the difference between (1) the estimate of the individual income tax underreporting tax gap where underreported tax is calculated based on all misreporting combined and (2) the estimate of the individual income tax underreporting tax gap based on the sum of the tax gaps associated with each line item where the line item tax gap is calculated based on the misreporting of that item only. There may be differences if the marginal tax rates are different in these two situations.

[4] Self-employment tax only.

By Type of Tax

Individual Income Tax $2,557

Corporation Income Tax $392

Employment Tax $1,585

Estate Tax $35

Individual Income Tax $2,042

Employment Tax $1,459

Estate Tax $30

Revised 10/2024 Publication 5870 (Rev. 10–2024) Catalog Number 94405L Department of the Treasury Internal Revenue Service www.irs.gov