The reason I use the Annualized Method is that most of my income is in December.
Lines B and E of the Capital Gains Tax Computation Smart Worksheet on form 2210AI (forms view) are both qualified income and are added together for purposes of computing the tax. (I have nothing in the other lines). The bug is that the annualization factor is applied to the line E amount but not to line B.
Example: For column (a) the annualization factor is 4.0. The computed tax, shown on line 14, will be the same if I put 0 on line B and 10000 on line E or if I put 40000 on line B and 0 on line E.
@BillM223
