____ You are not eligible for the standard deduction and therefore you itemized any deductions you have if:
1) You are married and filing a separate return and your spouse itemizes,
2) You are filing a tax return for a short tax year, or
3) You are a nonresident or dual-status alien during the year. You are considered a dual-status alien if you were both a nonresident and resident alien during the year.
____ If your taxable income is $100,000 or more, you used the Tax Rate Schedule to figure your tax.
____ If your taxable income is less than $100,000, you used the Tax Tables to figure your tax.
____ If you filed a joint return, you included on that joint return all the income of both spouses.
____ Married persons who have filed separate returns may change the kind of deduction (standard or itemized) claimed only if both take the same kind of deduction and they file a consent to the assessment of any additional tax that either one may owe as a result of the change.
____ You decided to file a separate return after a joint return had been filed but before the due date of the return. You deleted your income and credits from the joint return and claimed them on your own separate return.
____ If you received a lump-sum distribution from a qualified retirement plan which is qualified for the 20% capital gain election or for the 5 or 10 year tax option, you included that distribution on Form 4972 for the proper tax computation.
____ If you had taxable income that is subject to a tax rate higher than 28% and you had a net long-term capital gain that is more than any net short-term capital loss (your net capital gain), you computed your tax on the net capital gain at the 28% maximum tax rate on capital gains.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
