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Deductions & credits
For the 2020 tax year, the equivalent line is line 22 on Schedule 1 (1040). As Opus said before, add the amount to the result of lines 10 to 21 and enter "UDC" and the new total on line 22.
See the top of page 94 in the 1040 Instructions.
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March 16, 2021
7:06 PM