| | S 1 Multiply the total number of exemptions form Form 540` line 11 R ~16 ^ S ~~by $64 R .57 S (CZ1) T y21 ^ S 2 Enter the amount from Form 540` line 13 R .24 S (CZ1) T Z31 ^ S 3 Enter the amount shown below R .40 T y23 ^ S ~~* $106`190 if single or married filing separate R ~31 ^ S ~~* $159`285 if Head of household R ~47 ^ S ~~* $212`380 if married filing joint or qualyfing widow(er) R ~21 ^ S 4 Subtract line 3 from 2 R .46 T y24 ^ S ~~Note. If line 4 is more than $25`000 (more than $12`500 if married R ~12 ^ S ~~filing separate)` stop here. Enter -0- on Form 540` line 21 R ~19 ^ S 5 Divide line 4 by $2`500 ($1`250 if married filing separate). round R ~12 ^ S ~~up to the next higher whole number R .34 T y25 ^ S 6 Multiply line 5 by $6 R .47 T y26 ^ S 7 Multiply line 6 by the total number of exemptions on Form 540` R ~16 ^ S ~~line 11 R .56 S (CZ1) T y27 ^ S 8 Subtract line 7 from 1. If less than zero` enter -0- R .11 S (CZ1) T y28 ^ |