This is an example of the worksheet used to determine the limit on deductions (if any) that can be claimed by a taxpayer. Note: If the result on any line is less than zero, enter zero. For other instructions, see Instructions for Worksheet 2. The line items to be completed
are:

## Step 1. Enter any qualified conservation contributions (QCCs).

1. If you are a qualified farmer or rancher, enter any QCCs eligible for the 100% limit.

2. Enter any QCCs not entered on line 1. Don't include tis amount on line 3, 4, 5, 6, or 8.

3. Enter your contributions to 50% limit organizations. (Include contributions of capital gain property if you reduced the property’s fair market value. Do not include contributions of capital gain property deducted at fair market value.) Don't include any contributions you entered on line 1 or 2

4. Enter your contributions to 50% limit organizations of capital gain property deducted at fair market value

5. Enter your contributions (other than of capital gain property) to qualified organizations that aren't 50% limit organizations

6. Enter your contributions “for the use of” any qualified organization. (But don't enter here any amount that must be entered on line 8.)

7. Add lines 5 and 6

8. Enter your contributions of capital gain property to or for the use of any qualified organization. (But don't enter here any amount entered on line 3 or 4.)

9. Enter your adjusted gross income

10. Multiply line 9 by 0.5. This is your 50% limit

11. Enter the smaller of line 3 or line 10 in column 2

12. Subtract line 11 from line 3. Enter in column 3

13. Subtract line 11 from line 10. Enter in column 1

14. Add lines 3 and 4. Enter in column 1

15. Multiply line 9 by 0.3. Enter in column 1. This is your 30% limit

16. Subtract line 14 from line 10. Enter in column 1

17. Enter the smallest of line 7, 15, or 16 in column 2

18. Subtract line 17 from line 7. Enter in column 3

19. Subtract line 17 from line 15. Enter in column 1

20. Enter the smallest of line 4, 13, or 15 in column 2

21. Subtract line 20 from line 4. Enter in column 3

22. Subtract line 17 from line 16. Enter in column 1

23. Subtract line 20 from line 15. Enter in column 1

24. Multiply line 9 by 0.2. Enter in column 1. This is your 20% limit

25. Enter the smallest of line 8, 19, 22, 23, or 24 in column 2

26. Subtract line 25 from line 8 Enter in column 3

27. Add lines 11, 17, 20, and 25. Enter in column 1

28. Subtract line 27 from line 10. Enter in column 1

29. Enter the smaller of line 2 or line 28 in column 2

30. Subtract line 29 from line 2 Enter in column 3

31. Subtract line 27 from line 9. Enter in column 1

32. Enter the smaller of line 1 or line 31 in column 2

33. Add lines 27, 29, and 32. Enter the total here (in column 2) and on Schedule A (Form 1040), line 16 or line 17, whichever is appropriate

34. Subtract line 32 from line 1. Enter in column 3

35. Add lines 12, 18, 21, 26, 30, and 34. Enter in column 3. Carry this amount forward to Schedule A (Form 1040 next year )