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32. FEDERAL ESTIMATED TAX PAYMENTS MADE IN 2003.

Enter the Federal estimated income tax payments made in 2003. You may include the credit applied from your 2002 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 2003.

For example, include a Federal estimated income tax payment for 2002 paid in January 2003, but not an estimated tax payment for 2003 paid in January 2004.

MARRIED SEPARATE FILERS: All Federal estimated tax payments made in 2003 are divided between spouses in the same ratio as their incomes not subject to Federal withholding for the 2003 tax year.

(Examples of how to prorate)

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