Worksheet 2

1 Enter amount from line 9 of Line 40 , Total itemized deduction worksheet , in the instructions for Form IT-196 1 ___________ 2 Enter amount from line 3 of Line 40, Total itemized deductions worksheet, in the instructions for Form IT-196 2 ___________ 3 Divide line 1 by line 2 and round to the fourth decimal place 3 ___________ 4 Amount of subtraction adjustment A 4 ___________ 5 Amount of subtraction adjustments B and C that are included in total itemized deductions from Form IT-196, line 40, before any federal disallowance. Also include that portion of the deductions under subtraction adjustment E that is included in lines 19, 28, and 39 of Form IT-196 (for example, contributions) 5 ___________ 6 Add line 4 and line 5 6 ___________ 7 Multiply line 6 by line 3 7 ___________ 8 Subtract line 7 from line 6 8 ___________ 9 Enter the amount of subtraction adjustments D and E excluding that portion of E included in line 5 above 9 ___________ 10 Enter the amount from Worksheet 1, line 5 10 ___________ 11 Add lines 8, 9, and 10. Enter the total on Form IT-196, line 41. 11 ___________