WB N
W3 1
W7 0
TY 0
|
+ WB - N \ + WB - Y \ ? WB
+ W3 = ? W3
+ W3 - 5 > ? W3
+ W7 - 4 > ? W7
+ 1 ^ TP1                            ' NOTE TEST
+ W3 - 3 = + WB - Y = ^ TP1
+ 5700.00 ^ W13                         ' LINE 3
+ W3 - 1 = + 3400.00 ^ W13              '   TAX YEAR 1992
+ W3 - 3 = + 2850.00 ^ W13
+ W3 - 4 = + 5000.00 ^ W13
+ TY - 25 = + 6000.00 ^ W13             '   TAX YEAR 1993
+ TY - 25 = + W3 - 1 = + 3600.00 ^ W13
+ TY - 25 = + W3 - 3 = + 3000.00 ^ W13
+ TY - 25 = + W3 - 4 = + 5250.00 ^ W13
+ TY - 25 > + 6200.00 ^ W13             '   TAX YEAR 1994 AND LATER
+ TY - 25 > + W3 - 1 = + 3700.00 ^ W13
+ TY - 25 > + W3 - 3 = + 3100.00 ^ W13
+ TY - 25 > + W3 - 4 = + 5450.00 ^ W13
+ W13 * TP1 ^ W13
+ 850.00 ^ W14                          ' LINE 4
+ W3 - 1 \ + W3 - 4 \ + 650.00 ^ W14
+ TY - 24 > + W14 + 50.00 ^ W14         '   TAX YEAR 1993 AND LATER
+ W14 * W7 * TP1 ^ W14
+ W13 + W14 * TP1 ^ W15
+ WLYR - W15 ^ W16
+ W16 < ^ W16
+ WSTR ^ W17
+ WSTR - W16 > + W16 ^ W17
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S 1. Enter the income tax refund from Forms 1099-G
R .16
S [WSTR]
C WSTR
^ 
S 2. Enter the amount from last years Schedule A` line 26
R .9
S [WLYR]
C WLYR
^ 
S ~~~Note. If the filing status last year was married filing separately
R ~11
^ 
R ~9
S and your spouse itemized deductions ('Y' OR 'N' <WB>
B WB
S )`
R ~14
^ 
R ~9
S enter line 2 on line 6` skip lines 3` 4` and 5.
R ~24
^ 
S 3. Enter the amount shown below for the filing status last year
R ~17
^ 
R ~12
S 1. Single` enter $3`600
R ~33
S !
R ~11
^ 
R ~12
S 2. Married filing jointly` enter $6`000
R ~17
S !
R ~11
^ 
S ~~~<W3>
B W3
S ~~3. Married filing separately` enter $3`000
R ~15
S >
T W13
^ 
R ~12
S 4. Head of household` enter $5`250
R ~22
S !
R ~11
^ 
R ~12
S 5. Qualifying widow` enter $6`000
R ~23
S !
R ~11
^ 
S 4. Multiply last years Form 1040` line 33a (<W7>
B W7
S )` by $700 ($900
R ~13
^
S ~~~if your filing status last year was single or head of household)...
T W14
^ 
S 5. Add lines 3 and 4
R .50
T W15
^ 
S 6. Subtract line 5 from 2. If zero or less` enter -0-
R .17
T W16
^ 
S 7. Taxable part of your refund. Enter the smaller of lines 1 and 6
R ~14
^ 
S ~~~on Form 1040` line 10
R .41
S (FZ1)
T W17
^ 
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