Determine your filing status
Gather your total income
Subtract above-the-line deductions to find adjusted gross income
Subtract the standard deduction or itemized deductions
Subtract any qualified business income deduction if eligible
Apply the federal tax brackets to your taxable income
Subtract tax credits you qualify for
Subtract federal income tax withheld and estimated tax payments
Compare the result to see whether you owe or get a refund
Use IRS tax tables, tax software, or Form 1040 instructions to verify the calculation