Sorry for pushing back but how do you explain the following snippet in the line 18 instructions on page 21? I meet these two requirements plus it appears I also meet the two requirements for the adjustment exception. Thanks for taking the time to assist me.
"Individuals Who Completed a
Qualified Dividends and Capital
Gain Tax Worksheet
If you completed the Qualified
Dividends and Capital Gain Tax
Worksheet in the Instructions for Form
1040, you must use the Worksheet for
Line 18 to figure the amount to enter on
line 18 if:
1. Line 5 of your Qualified Dividends
and Capital Gain Tax Worksheet is
greater than zero, and
2. Line 23 of your Qualified
Dividends and Capital Gain Tax
Worksheet is less than line 24 of that
worksheet."
