Why isn't the Medical Expense and MSA Contribution worksheet doing the math correctly on line 3 using data from lines 2 and 1c on NJ 1040 form?

[jude1441]

for NJ tax return form, looks like values from 1c and 2 are not being calculated correctly since result should be something greater then 0 using figures in works sheet. No other explanation for why would not otherwise be applicable exist. 

[SweetieJean · Accepted solution]

You have it backwards. You are supposed to deduct Line 2 from Line 1c. The result is negative, so zero is used.

[jude1441]

Screen shot from form clearly state subtract line 2 from 1c. Are you saying those instructions are wrong?

[SweetieJean]

The instructions are correct. Look at your handwritten calculation. You incorrectly subtracted Line 1c FROM Line 2.

Line 1c  = 4454
Line 2 = 4674
4454-4674 equals negative 220. This is less than 0, so use 0.

[jude1441]

I see it now!