This is archived information that pertains only to the 2003 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
Before you begin:
Complete Form 1040, lines 27 through 32a, if they apply to you.
Figure any amount to be entered on the dotted line next to line 33 (see page 33).
See the instructions for line 25 that begin on this page.
Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to figure your deduction.