32. FEDERAL ESTIMATED TAX PAYMENTS MADE IN 2010.
Enter the federal estimated income tax payments made in 2010. You may include the credit applied from your 2009 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 2010.
For example, include a federal estimated income tax payment for 2009 paid in January 2010, but not an estimated tax payment for 2010 paid in January 2011.
Married Separate Filers:
All federal estimated tax payments made in 2010 are divided between spouses in the same ratio as their incomes not subject to federal withholding for the 2010 tax year.
(Examples of how to prorate)