|
|
S SCHEDULE D TAX WORKSHEET~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S Use this worksheet to figure your tax only if (a) you are filing Schedule D and~
^
S both lines 17 and 18 of Schedule D are gains, or (b) you reported capital gain~~
^
S distributions on Form 1040, line 13, and:~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S --------------------------------------------------------------------------------
^
S ~Your filing~~~~~~~~~~~Form 1040` line !  Your filing~~~~~~~~~~~Form 1040` line~
^
S ~~status is:~~~~AND~~~~~37` is over:~~~!   status is:~~~~AND~~~~~37` is over:~~~
^
S --------------------------------------------------------------------------------
^
S Single.......................$
5 WA0F1
S ~~~! Head of household............$
5 WA0F4
S ~~~
^
S Married filing jointly or~~~~~~~~~~~~~~! Married filing~~~~~~~~~~~~~~~~~~~~~~~~~
^
S ~~Qualifying widow(er).......$
5 WA0F2
S ~~~!   separately.................$
5 WA0F3
S ~~~
^
S --------------------------------------------------------------------------------
^ 
S ~1. Enter the amount from Form 1040` line 37.......................~~1.~
T D21
t FZ1 Z37   066 1 Transferred from Form 1040, line 37.
^
S ~2. If you are filing Schedule D, enter the smaller~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S ~~~~of Schedule D, line 17 or line 18. Otherwise,~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S ~~~~enter the capital gain distributions reported ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S ~~~~on Form 1040, line 13..............................~~2.~
T D22
t FD1 D17   040 1 Transferred from Schedule D, line 17.
t FD1 D18   045 1 Transferred from Schedule D, line 18.
t FZ1 Z13   028 1 Transferred from Form 1040, line 13 if Schedule D is not included.
S ~~~~~~~~~~~~
^
S ~3. If you are filing Form 4952` enter the amount~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
^
S ~~~~from Form 4952` line 4e............................~~3.~
T I4E
t FI1 I4E   017 1 Transferred from Form 4952, line 4e.
S ~~~~~~~~~~~~
^
S ~4. Subtract line 3 from 2. If zero or less` stop here; you cannot~~~~~~~~~~~~~~
^
S ~~~~use this worksheet to figure your tax. Instead, use the Tax~~~~~~~~~~~~~~~~~
^
S ~~~~Table or Tax Rate Schedules, whichever applies.................~~4.~
T D24
^
S ~5. Subtract line 4 from line 1....................................~~5.~
T D25
^
S ~6. Enter $
5 WA6F2
S ~($
5 WA6F1
S ~if single; $
5 WA6F3
S ~if married filing~~~~~~~~~~~~~~~~~
^
S ~~~~separately; $
5 WA6F4
S ~if head of household.......................~~6.~
T D26
^
S ~7. Enter the greater of line 5 or line 6..........................~~7.~
T D27
^
S ~8. Subtract line 7 from line 1....................................~~8.~
T D28
^
S ~9. Figure the tax on the amount on line 7. Use the Tax Table or~~~~~~~~~~~~~~~~
^
S ~~~~Tax Rate Schedules, whichever applies..........................~~9.~
T D29
^
S 10. Multiply line 8 by 28%.........................................~10.~
T D2A
^
S 11. Add lines 9 and 10.............................................~11.~
T D2B
^
S 12. Figure the tax on the amount on line 1. Use the Tax Table or~~~~~~~~~~~~~~~~
^
S ~~~~Tax Rate Schedules, whichever applies..........................~12.~
T D2C
^
S 13. Tax. Enter the smaller of line 11 or line 12 here and on Form~~~~~~~~~~~~~~~
^
S ~~~~1040, line 38. Check the box for Capital Gain Tax Worksheet....~13.~
T D2D
t FZ1 Z38   068 1 Transferred to Form 1040, line 38.
^
|
