Deductions & credits

thanks for confirming.  Yes.  the box 5 is just a 'descriptor' of that portion already reported.

as for being 'entitled' because of a reference to a paragraph that I 'may be eligible' and 'if I am eligible' still does not convince me to change my return.  Who knows, maybe in the distant future, our legislature will write tax code in plain (to the point) English.