AGI Limitation Worksheet

Use whole dollars only .

Enter the amount from Form 540, line 13.

Enter the amount for your filing status on line b: Single or married/RDP filing separately: $244,857 Married/RDP filing jointly or qualifying surviving spouse/RDP: $489,719 Head of household: $367,291

Subtract line b from line a.

Divide line c by $2,500 ($1,250 if married/RDP filing separately). If the result is not a whole number, round it to the next higher whole number.

Multiply line d by $6.

Add the numbers from the boxes on Form 540, lines 7, 8, and 9 (not the dollar amounts).

Multiply line e by line f.

Add the total dollar amount from Form 540, lines 7, 8, and 9.

Subtract line g from line h. If zero or less, enter -0-.

Enter the number from the box on Form 540, line 10 (not the dollar amount).

Multiply line e by line j.

Enter the dollar amount from Form 540, line 10.

Subtract line k from line l. If zero or less, enter -0-.

Add line i and line m. Enter the result here and on Form 540, line 32.