I'm helping my ex-husband filling out form 709.
I don't understand how you get a credit on line 12.
Line 1 and 3 are both $5,000
Line 4 and 6 are $900
Line 15, 17 and 19 are all $900.
The rest of lines are all 0.
Line 12 is the smaller of line 6 or 11, so that means line 12 is 0; no credit to offset $900.
