RogerD1
Employee Tax Expert

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On Schedule AI in Part I, each column represents a given time period for the year.  By having a greater amount of itemized deductions in column c for 1/1 through 8/31 vs column d for 1/1 through 12/31 would imply that you had a negative amount of itemized deductions from 9/1 through 12/31 which is not possible.  You just simply cannot have more itemized deductions for 8 months of the year than you can for all year.  When you deduct medical expenses on Schedule A the deduction is based on your AGI for the entire year, so you can't claim medical expenses on Schedule 2210 AI above the amount you were able to claim on Schedule A.

 

I looked for IRS Instructions for Form 2210 and oddly enough, the instructions for Schedule AI start with lines 1 and 2 and then skip to line 6.

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