But if one line is income and the other is for deductions, rather than total the two entries, shouldn't it be one entry for income minus deductions, or, if two entries are better, a positive entry for income and a negative for the deductions? And, by having these two entries, if it were negative, wouldn't it require a Form 461 to figure the carry-over? I don't even see that form available in TurboTax.
