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Itemized Deductions Worksheet — Line 6

Deduction for Exemptions Worksheet —Line 10

Complete this worksheet for each period, as necessary.

1. Enter line 4 of Schedule AI . . . . . . . . . . . . . .

1. Multiply $3,650 by the number of exemptions you

claimed . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the amount included in line 1 above for

medical and dental expenses, investment

2. Enter line 3 of Schedule AI . . . . . . . . . . . . . .

interest, casualty or theft losses, and gambling

3. Enter the amount shown below for your filing status

losses (after applying the same limits used in

line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Single — $166,800

Married filing jointly or qualifying

3. Subtract line 2 from line 1 . . . . . . . . . . . . . . .

widow(er) — $250,200

4. Enter line 5 of Schedule AI . . . . . . . . . . . . . .

Married filing separately — $125,100

Head of household — $208,500 . . . . . . . . . .

5. Multiply line 1 by line 4 . . . . . . . . . . . . . . . . .

4. Subtract line 3 from line 2 . . . . . . . . . . . . . . .

Note. If line 3 is zero, your deduction is not

limited for this period. Stop here and enter line

5. Is line 4 more than $122,500 (more than $61,250

5 above on Schedule AI, line 6.

if married filing separately)? . . . . . . . . . . . . . .

6. Multiply line 3 by line 4 . . . . . . . . . . . . . . . . .

Yes. Multiply $2,433 by the number of

exemptions you claimed and enter the result

7. Multiply line 6 by 80% (.80) . . . . . . . . . . . . . .

here and in the appropriate column of

8. Enter line 3 of Schedule AI . . . . . . . . . . . . . .

Schedule AI, line 10. Do not complete the

rest of this worksheet.

9. Enter $166,800 ($83,400 if married filing

separately) . . . . . . . . . . . . . . . . . . . . . . . . .

No. Divide line 4 by $2,500 ($1,250 if married

filing separately). If the result is not a whole

10. Subtract line 9 from line 8 . . . . . . . . . . . . . . .

10.

number, increase it to the next higher whole

Note. If line 10 is zero or less, your deduction is

number (for example, increase 0.0004 to 1)

not limited. Stop here and enter line 5 above on

Schedule AI, line 6.

6. Multiply line 5 by 2% (.02). Enter the result as a

decimal . . . . . . . . . . . . . . . . . . . . . . . . . . .

11. Multiply line 10 by 3% (.03). Enter the result as

a decimal . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

7. Multiply line 1 by line 6 . . . . . . . . . . . . . . . . .

12. Enter the smaller of line 7 or line 11 . . . . . . . .

12.

8. Divide line 7 by 3.0 . . . . . . . . . . . . . . . . . . . .

13. Divide line 12 by 1.5 . . . . . . . . . . . . . . . . . .

13.

9. Subtract line 8 from line 1. Enter the result here

and in the appropriate column of Schedule AI,

14. Subtract line 13 from line 12 . . . . . . . . . . . . .

14.

line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15. Total itemized deductions. Subtract line 14

from line 5. Enter the result here and in the

Line 14

appropriate column of Schedule AI, line 6 . . . .

15.

Enter all of the other taxes you owed because of events that

occurred during the months shown in the column headings.

Line 7

Include the same taxes used to figure Form 2210, Part I, line 2

(except self-employment tax), plus the tax from Form 4972, Tax

If you are a resident of India and a student or business

on Lump-Sum Distributions; Form 8814, Parents’ Election To

apprentice, enter your standard deduction from Form 1040NR,

Report Child’s Interest and Dividends; and any alternative

line 37; or Form 1040NR-EZ, line 11.

minimum tax (AMT).

Line 10

To figure the AMT, Form 1040 filers use Form 6251,

For each column, multiply $3,650 by your total exemptions. But

Alternative Minimum Tax — Individuals; Form 1040A filers use

if line 3 is more than the amount shown below for your filing

the Alternative Minimum Tax Worksheet in the Form 1040A

status, use the Deduction for Exemptions Worksheet — Line 10

instructions; and estates and trusts use Schedule I (Form

to figure the amount to enter on line 10.

1041), Alternative Minimum Tax — Estates and Trusts. Figure

alternative minimum taxable income based on your income and

Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$166,800

deductions during the periods shown in the column headings.

Married filing jointly or qualifying widow(er) . . . . .

$250,200

Multiply this amount by the annualization amounts shown for

Married filing separately . . . . . . . . . . . . . . . . . .

$125,100

each column on Schedule AI, line 2, before subtracting the AMT

Head of household . . . . . . . . . . . . . . . . . . . . . .

$208,500

exemption.

Estates, trusts, and Form 1040NR or 1040NR-EZ filers. Use

Line 16

the exemption amount shown on your return unless you meet

For each column, enter the credits you are entitled to because

the AGI requirements for reducing your exemption. In that case,

of events that occurred during the months shown in the column

use the information and worksheet for Form 1041 or 1040NR,

headings. These are the credits you used to arrive at the

as appropriate, to determine the exemption based on

amounts on lines 1 and 3 of Part I, Required Annual Payment.

annualized income (Schedule AI, line 3), modified as required.

When figuring your credits, annualize any item of income or

Line 12

deduction used to figure each credit. For example, if your

earned income (and AGI) for the first period (column (a)) is

To compute the tax, use the Tax Table, Tax Computation

$8,000 and you qualify for the earned income credit (EIC), use

Worksheet, Qualified Dividends and Capital Gain Tax

your annualized earned income ($32,000) to figure your EIC for

Worksheet, Schedule D Tax Worksheet, Foreign Earned

column (a). See the example under Completing Schedule AI in

Income Tax Worksheet, Schedule J, or Form 8615, as

chapter 4 of Pub. 505.

appropriate. See the instructions for your tax return for the

applicable Tax Table or worksheet.

Part II—Annualized Self-Employment Tax

Note. Chapter 4 of Pub. 505 contains a Qualified Dividends

If you had net earnings from self-employment during any

and Capital Gain Tax Worksheet and a Foreign Earned Income

period, complete Part II for that period to figure your annualized

Tax Worksheet designed for use with Schedule AI.

self-employment tax.

-6-

Instructions for Form 2210

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2009 Page 6

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