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32. FEDERAL ESTIMATED TAX PAYMENTS MADE IN 2006.

Enter the Federal estimated income tax payments made in 2006. You may include the credit applied from your 2005 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 2006.

For example, include a Federal estimated income tax payment for 2005 paid in January 2006, but not an estimated tax payment for 2006 paid in January 2007.

Married Separate Filers: All Federal estimated tax payments made in 2006 are divided between spouses in the same ratio as their incomes not subject to Federal withholding for the 2006 tax year.

(Examples of how to prorate)

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