Schedule D Tax Worksheet—Continued
31. Multiply line 30 by 15% (0.15) 31 . _____ 32. Add lines 24 and 30 32. _____ If lines 1 and 32 are the same, skip lines 33 through 43 and go to line 44. Otherwise, go to line 33. 33. Subtract line 32 from line 23 33. _____ 34. Multiply line 33 by 20% (0.20) 34. _____ If Schedule D, line 19, is zero or blank, skip lines 35 through 40 and go to line 41. Otherwise, go to line 35. 35. Enter the smaller of line 9 above or Schedule D, line 19 35. _____ 36. Add lines 10 and 21 36. _____ 37. Enter the amount from line 1 above 37. _____ 38. Subtract line 37 from line 36. If zero or less, enter -0- 38. _____ 39. Subtract line 38 from line 35. If zero or less, enter -0- 39. _____ 40. Multiply line 39 by 25% (0.25) 40. _____ If Schedule D, line 18, is zero or blank, skip lines 41 through 43 and go to line 44. Otherwise, go to line 41. 41. Add lines 21, 22, 30, 33, and 39 41. _____ 42. Subtract line 41 from line 1 42. _____ 43. Multiply line 42 by 28% (0.28) 43. _____ 44. Figure the tax on the amount on line 21. If the amount on line 21 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 21 is $100,000 or more, use the Tax Computation Worksheet 44. _____ 45. Add lines 31, 34, 40, 43, and 44 45. _____ 46. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 46. _____ 47. Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 45 or line 46. Also, include this amount on Form 1040, 1040-SR, or 1040-NR, line 16. (If you are filing Form 2555, don’t enter this amount on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet in the Instructions for Form 1040.) 47. _____ * If applicable, enter instead the smaller amount you entered on the dotted line next to line 4e of Form 4952. ** If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet in the Instructions for Form 1040, line 16, before completing this line.