Please Ignore the On Demand Tax Guidance. The software is clearly not working that way. On the other hand, the software appears to be working correctly.
Take line 5b and 5c from Schedule A and add them together. Subtract this sum from 10,000. Take the lesser of 5a or 10,000 minus the sum of 5b and 5c. In other words, we want that portion if the state income tax (paid, like on your withholding) that when added to 5b and 5c brings the total up to 10,000, and if it brings the total to over 10,000, then we calculate how much of the state income tax is needed to bring 5b and 5c to 10,000.
All that apportionment language may date from years ago when the instructions for line 14 were considerably different. We will look into it.
@JTUtah
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