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EFTA01222753

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Worksheet To See If You Should Fill in Form 6251—Line 45 Keep for Your Records r i d Before you begin: .1 Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of using this worksheet If you are claiming the foreign tax credit (see the instructions for line 48), enter that credit on line 48. I. Are you filing Schedule A? K No. Skip lines I through 3; enter on line 4 the amount from Form 1040, line 38, and go to line 5 K Yes. Enter the amount from Forst 1040, line 41 1. 2. If you or your spouse was age 65 or older, enter the smaller of the amount on Schedule A, line 4, or 2.5% (0.25) of the amount on Form 1040, line 38. If zero or less, enter -0- 3. Enter the total of the amounts from Schedule A, lines 9 and 27 4. Add lines 1 through 3 5. Enter any tax refund from Form 1040, lines 10 and 21 6. If you completed the Itemized Deductions Worksheet in the Instructions for Schedule A, enter the amount from line 9 of that worksheet 6. 7. Add liras 5 and 6 7, 8. Subtract line 7 from line 4 8. 9. Enter the amount shown below for your filing status • Single or head of household-552,800 • Married filing jointly or qualifying widow(er)-582,100 • Married filing separately-541,050 9. 10. Is the amount on line 8 more than the amount on line 9? K No. You do not need to fill in Form 6251. Do not complete the rest of this worksheet. 2. 3. 4. 5. K Yes. Subtract line 9 from line 8 10. II. Enter the amount shown below for your filing status. • Single or head of household—$117,300 • Married filing jointly or qualifying widow(er)-5156,500 • Married filing separately-578,250 11. 12. Is the amount on line 8 more than the amount on line I I? K No. Enter -0-. Skip line 13. Enter on line 14 the amount from line 10, and go to line 15. K Yes. Subtract line 11 from line 8 12. 13. 14. 13. Multiply line 12 by 25% (.25) and enter the smaller of the result or line 9 14. Add

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