### Question
Can you define what income tax liability means?


### Answer
**Income tax liability** is defined as the following in *26 U.S.C. § 6425*:

> the excess of—



(A) The [1](#6425_1_target) sum of—



(i) the tax imposed by section 11 or 1201(a), or subchapter L of chapter 1, whichever is applicable, plus



(ii) the tax imposed by section 55, over


  


(B) the credits against tax provided by part IV of subchapter A of chapter 1

#### Citation:
  - *26 U.S.C. § 6425*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

