FEDERAL ESTIMATED TAX PAYMENTS MADE IN 2009.
Enter the federal estimated
income tax payments made in 2009. You may include the credit applied
from your 2008 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 2009.
For example, include a federal
estimated income tax payment for 2008 paid in January 2009, but not
an estimated tax payment for 2009 paid in January 2010.
Separate Filers: All
federal estimated tax payments made in 2009 are divided between
spouses in the same ratio as their incomes not subject to federal
withholding for the 2009 tax year.
(Examples of how to prorate)
Go to Line 31
Go to Line 33