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32. FEDERAL ESTIMATED TAX PAYMENTS MADE IN 2002.

Enter the Federal estimated income tax payments made in 2002. You may include the credit applied from your 2001 Federal income tax overpayment only if the overpayment is included on line 27. You can deduct only the Federal estimated income tax payments made during calendar year 2002.

For example, include a Federal estimated income tax payment for 2001 paid in January 2002, but not an estimated tax payment for 2002 paid in January 2003.

MARRIED SEPARATE FILERS: All Federal estimated tax payments made in 2002 are divided between spouses in the same ratio as their incomes not subject to Federal withholding for the 2002 tax year.

(Examples of how to prorate)

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