FEDERAL ESTIMATED TAX PAYMENTS MADE IN 2008.
Enter the federal estimated income tax payments made
in 2008. You may include the credit applied from your 2007 federal
income tax overpayment only if the overpayment is included on line
You can deduct only the federal estimated income tax payments made
during calendar year 2008.
For example, include a federal estimated income tax payment
for 2007 paid in January 2008, but not an estimated tax payment for
2008 paid in January 2009.
Separate Filers: All
federal estimated tax payments made in 2008 are divided between
spouses in the same ratio as their incomes not subject to federal
withholding for the 2008 tax year.
(Examples of how to prorate)
Go to Line 31
Go to Line 33