Form 1040 (2008) Page 2

Summary: This is an example of Form 1040 (2008), page 2, as pertains to the estate described in the text. The completed line items are:

Under Tax and Credits:
- 38. Amount from line 37 (adjusted gross income) field contains 44,000
- 40. Itemized deductions (Form Schedule A) or your standard deduction field contains 24,120
- 41. Subtract line 40 from line 38 field contains 19,880
- 42. If line 38 is over $119,975 or you provided housing to a Midwestern displaced individual, see page 37. Otherwise, multiply $3,500 by the total number of exemptions claimed on line 6d. field contains 3,500
- 43. Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter 0 field contains 16,380
- 44. Tax. (see page 33). field contains 2,056
- 56. Subtract line 55 from line 46. If line 55 is more than line 46, enter -0- field contains 2,056
Under Other Taxes :
- 61. Add lines 56 through 60. This is your total tax field contains 2,056
Under Payments:
- 63. 2008 estimated tax payments and amounts applied from 2007 return field contains 2,400
- 71. Add lines 62 through 70. These are your total payments field contains 2,400
Under Refund:
- 72. If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid. field contains 344
73a Amount of line 72 you want refunded to you. If Fomr 8888 is attached, check herefield contains check box 344