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32. FEDERAL ESTIMATED TAX PAYMENTS MADE IN 2004.

Enter the Federal estimated income tax payments made in 2004. You may include the credit applied from your 2003 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 2004.

For example, include a Federal estimated income tax payment for 2003 paid in January 2004, but not an estimated tax payment for 2004 paid in January 2005.

Married Separate Filers: All Federal estimated tax payments made in 2004 are divided between spouses in the same ratio as their incomes not subject to Federal withholding for the 2004 tax year.

(Examples of how to prorate)

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