Line 40

Complete the Line 40, Total itemized deductions worksheet below to calculate the amount to enter on line 40 if the amount on Form IT-201, line 19 or IT-203, line 19 (Federal amount column), is over:

$375,850 if married filing jointly or qualifying surviving spouse;

$344,500 if head of household;

$313,200 if single; or

$187,900 if married filing separately.