Worksheet B Illustrated. Figuring the Tax To Be Forgiven
(For Decedents Who Filed a Joint Return)
| || || ||(A) |
Eligible Year (1994 or 2000)
Eligible Year (1995 or 2001)
Eligible Year (1996 or 2002)
|1||Enter the years eligible for forgiveness.||1||2000||2001|| |
|2||Enter the decedent's taxable income. Figure taxable income as |
if a separate return had been filed. See the instructions.
|3||Enter the decedent's total tax. See the instructions. ||3||6,123||5,250|| |
|4||Enter the total, if any, of the decedent's taxes not eligible for forgiveness. See the instructions.||4||3,532||3,109|| |
|5||Subtract line 4 from line 3.||5||2,591||2,141|| |
|6||Enter the surviving spouse's taxable income. Figure taxable income as if a separate return had been filed. See the instructions for line 2. ||6||29,025||29,850|| |
|7||Enter the surviving spouse's total tax. See the instructions. ||7||5,277||5,391|| |
|8||Enter the total, if any, of the surviving spouse's taxes listed in |
the instructions for line 4.
|9||Subtract line 8 from line 7.||9||5,277||5,391|| |
|10||Add lines 5 and 9.||10||7,868||7,532|| |
|11||Enter the total tax from the joint return. See Table 1 on page 5 for the line number for years before 2002. ||11||10,789||9,728|| |
|12||Add lines 4 and 8.||12||3,532||3,109|| |
|13||Subtract line 12 from line 11.||13||7,257||6,619|| |
|14||Divide line 5 by line 10. Enter the result as a decimal.||14||.329||.284|| |
|15||Tax to be forgiven. Multiply line 13 by line 14 and enter the result. ||15||$2,388||$1,880|| |
|Note. If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. |
- Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1.
- If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. The IRS will determine the amount to be refunded.