Table 1. (Continued)

• Under Tentative Total Adjustment:
• • 38. Combine lines 18, 21, 24, 27, 32, and 37, and enter the result here. If line 13 above is $166,800 or less ($83,400 or less if married filing separately), also enter the result on line 7 above and stop here. Otherwise, go to line 39 field
• Under Adjustment to Overall Itemized Limit:
• • 39. Enter the amount from Schedule A (Form 1040), line 29, or Schedule A (Form 1040NR), line 17 field
  • 40. Add lines 17, 20, 23, 26, 31, and 36, and the amounts on Schedule A (Form 1040), lines 9, 10, 11, 12, 14, and 28, or the amounts from Schedule A (Form 1040NR), lines 3 and 16 field
  • 41. Add lines 17 and 31, the amount on Schedule A (Form 1040), line 14, and any gambling and casualty or theft losses included on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 16. Also include in the total any amount included on line 26 of this worksheet that you elected to treat as qualified contributions for relief efforts in a Midwestern disaster area field
  • 42. Subtract line 41 from line 40. If the result is zero, enter the amount from line 38 on line 7 above and stop here. Otherwise, go to line 43 field
  • 43. Multiply line 36 by 80% (.80) field
  • 44. Subtract $166,800 ($83,400 if married filing separately) from the amount on line 13 field
  • 45. Multiply line 44 by 3% (.03) field
  • 46. Enter the smaller of line 43 or line 45 field
  • 47. Divide line 46 by 3.0 field
  • 48. Subtract line 47 from line 46 field
  • 49. Subtract line 48 from line 40. Enter the result (but not less than your standard deduction amount) field
  • 50. Subtract line 49 from line 39. Enter the result here and on line 7 field

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