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S 1. Multiply $
4 W8a
S ~by the total number of exemptions claimed on~~~~~~~~~~~~~~~~~
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S ~~~Form 1040, line 6e............................................... 1.~
T W81
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S 2. Enter the amount from Form 1040` line 32............. 2.~
T Z31
t FZ1 Z32   054 1 Transferred from Form 1040, line 32.
S ~~~~~~~~~~~~
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S 3. Enter on line 3 the amount shown below for your~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~filing status:~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~* Married filling separately` enter~$
5 W8303
S ~~!~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~* Single` enter $
6 W8301
S ~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~* Head of household` enter $
6 W8304
S ~~~~~~~~~~~>...... 3.~
T W83
S ~~~~~~~~~~~~
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S ~~~* Married filing jointly or qualifying~~~~~~~!~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~~~Widow(er)` enter $
6 W8302
S ~~~~~~~~~~~~~~~~~~!~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S 4. Subtract line 3 from line 2. If zero or less, stop~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~here; enter the amount from line 1 above on~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~Form 1040, line 36................................... 4.~
T W84
S ~~~~~~~~~~~~
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S ~~~Note: If line 4 is more than $122`500 (more than~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~$61`250 if married filing separately)` stop here;~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~you cannot take a deduction for exemptions.~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~Enter -0- on Form 1040, line 36.~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S 5. Divide line 4 by $2`500 ($1`250 if married filing~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~separately). If the result is not a whole number,~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~round it up to the next higher whole number (for~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~example, round 0.0004 to 1).......................... 5.~
T W85
S ~~~~~~~~~~~~
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S 6. Multiply line 5 by 2% and enter the result as a~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S ~~~decimal amount....................................... 6.~
J W86
S ~~~~~~~~~~~~
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S 7. Multiply line 1 by line 6........................................ 7.~
T W87
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S 8. Deduction for exemptions. Subtract line 7 from line 1. Enter the~~~~~~~~~~~~~
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S ~~~result here and on Form 1040, line 36............................ 8.~
T W88
t FZ1 W88   065 1 Transferred to Form 1040, line 36.
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