32. FEDERAL ESTIMATED TAX PAYMENTS MADE IN 2011.
Enter the federal estimated income tax payments made in 2011. You may include the credit applied from your 2010 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 2011.
For example, include a federal estimated income tax payment for 2010 paid in January 2011, but not an estimated tax payment for 2011 paid in January 2012.
Married Separate Filers:
All federal estimated tax payments made in 2011 are divided between spouses in the same ratio as their incomes not subject to federal withholding for the 2011 tax year.
(Examples of how to prorate)