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32. 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 27. 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.

Married 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)

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