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Schedule I (Form 1041) (2015)
Part IV
Line 52 Computation Using Maximum Capital Gains Rates (continued)
70
Maximum amount subject to rates below 20%
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70
$12,300
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71
Enter the amount from line 66 .
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71
72
Enter the amount from line 27 of Schedule D (Form 1041), line 18 of the
Schedule D Tax Worksheet, or line 5 of the Qualified Dividends Tax
Worksheet, whichever applies (as figured for the regular tax). If you did
not complete Schedule D or either worksheet for the regular tax, enter
72
the amount from Form 1041, line 22; if zero or less, enter -0- .
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73
73
Add line 71 and line 72
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74
Subtract line 73 from line 70. If zero or less, enter -0-
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74
75
Enter the smaller of line 69 or 74 .
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75
76
76
Multiply line 75 by 15% (.15)
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77
Add lines 68 and 75
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77
If lines 77 and 57 are the same, skip lines 78 through 82 and go to line 83. Otherwise, go to line 78.
78
78
Subtract line 77 from line 67 .
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79
79
Multiply line 78 by 20% (.20) .
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If line 59 is zero or blank, skip lines 80 through 82 and go to line 83. Otherwise, go to line 80.
80
Add lines 62, 77, and 78 .
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80
81
81
Subtract line 80 from line 57
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82
Multiply line 81 by 25% (.25)
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82
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83
Add lines 63, 76, 79, and 82 .
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83
84
If line 57 is $185,400 or less, multiply line 57 by 26% (.26). Otherwise, multiply line 57 by 28% (.28)
and subtract $3,708 from the result
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84
85
Enter the smaller of line 83 or line 84 here and on line 52 .
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85
Schedule I (Form 1041) (2015)