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Your adjusted gross income is on 1040 line 11, that amount gets populated to line 1 of 2210AI automatically. If you don’t use 12c to account for the $300 or $600 Charitable Contribution where does it get put in on 2210AI? Last year they did subtract the $300 from your income on form 1040 and the result went into line 1 of 2210AI, not this year.