I asked a separate similar question, as I found this confusing. Here's my understanding: The short answer is, if you have values in col.F lines 25 thru 38 or col.F lines 44 thru 53, then the result would not be zero, as the value in col.F line 54 is the total of lines 25 thru 53. And TT is asking that you subtract the sum of col.F lines 39 thru 43 from that total.
I found it confusing, because on the TT webpage, it says at the top to get the values from line 54, but then when you get down to col.F, there are 2 fields in TT for col.F, but only one col.F on the K-3. It doesn't clearly explain this, but apparently you're no longer supposed to get the value(s) from line 54, but rather do the calculations shown in parentheses, using the lines shown in the parentheses.
Here's how it's presented on TT:
Deduction allocated at individual level - Interest expense (Column F - Sum of lines 39,40,41,42,43)
Deduction allocated at individual level - Other (Column F - Line 54 minus sum of lines 39,40,41,42,43)
So basically, TT is asking to separate the 'interest expense' deductions from the 'other' deductions, and since line 54 col.F is a tally of ALL deductions (col.F lines 25 thru 53), it's asking you to subtract the 'interest expense' deductions (sum of col.F lines 39 thru 43) from the total deductions (col.F line 54), which would give you a tally of all 'other' or 'non-interest expense' deductions. So, if you have any 'non-interest expense' deductions, it would not be zero.
Hope that helps!
