FEDERAL ESTIMATED TAX PAYMENTS MADE IN 2007.
Enter the Federal estimated income tax payments made
in 2007. You may include the credit applied from your 2006 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 2007.
For example, include a Federal estimated income tax payment
for 2006 paid in January 2007, but not an estimated tax payment for
2007 paid in January 2008.
Married Separate Filers: All
Federal estimated tax payments made in 2007 are divided between
spouses in the same ratio as their incomes not subject to Federal
withholding for the 2007 tax year.
(Examples of how to prorate)
Go to Line 31
Go to Line 33