They are not deducted. They are the portion (or all) of the Dividends that get taxed at a lower rate. If you have capital gains or qualified dividends the tax on line 11 is not taken from the tax table but is calculated separately from schedule D. The tax will be calculated on the Qualified Dividends and Capital Gain Tax Worksheet. It does not get filed with your return. In the online version you need to save your return as a pdf file and include all worksheets to see it.
June 4, 2019 4:19 PM
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