SCHEDULES A&B (Form 1040) Schedule A--Itemized Deductions 2006. Summary: This is an example of Schedule A (Form 1040) 2006 as pertains to the text. The line items are completed as follows:

“Name(s) shown on Form 1040” field contains John R. (Deceased) & Mary L. Smith

“Your social security number” field contains 234-00-7890

Under “Medical and Dental Expenses”:

“1. Medical and dental expenses (see page A-2)” field contains 6,061

“2. Enter amount from Form 1040, line 35” field contains 22,323

“3. Multiply line 2 by 7.5% (.075)” field contains 1,674

“4. Subtract line 3 from line 1. If line 3 is more than line 1, enter 0” field contains 4,387

Under “Taxes You Paid”:

“5. State and local income taxes” field contains 891

“6. Real estate taxes (see page A-2)” field contains 1,600

“9. Add lines 5 through 8” field contains 2,491

Under “Gifts to Charity”:

“15. Gifts by cash or check. If you made any gift of $250 or more, see page A-5” field contains 3,800

“18. Add lines 15 through 17” field contains 3,800

Under “Total Itemized Deductions”:

“28. Is Form 1040, line 35, over $150,500 (over $72,250 if married filing separately)?” field contains 10,678