Bea Jones (birthdate March 27, 1984) moved from Texas to Florida in December 2015. She lives at 654 Ocean Way, Gulfport, FL 33707. Bea's Social Security number is 466-78-7359 and she is single. Her earnings and income tax withholding for 2016 for her job as a manager at a Florida shrimp-processing plant are:

Earnings from the Gulf Shrimp Co.	$42,175
Federal income tax withheld	7,800
State income tax withheld	0

Bea's other income includes interest on a savings account at Beach National Bank of $2,175 and $620 per month alimony from her ex-husband.

During 2016, Bea paid the following amounts (all of which can be substantiated):

Home mortgage interest	$8,780
Auto loan interest	2,300
State sales tax	820
Property taxes on personal residence	3,233
Unreimbursed hospital bills	3,250
Doctor bills	2,564
Other deductible medical expenses	720
Income tax preparation fee	600
Job-hunting expenses	925
Union dues	800

In July 2016, someone broke into Bea's house and stole a diamond ring she had purchased in 2004. The diamond ring had a fair market value of $11,000 and a tax basis to Bea of $7,700. The ring was uninsured.

Required:

Complete Bea's federal tax return for 2016. Use Form 1040, Schedule A, Schedule B, and Form 4684, to complete this tax return. Make realistic assumptions about any missing data.

If an amount box does not require an entry or the answer is zero, enter "0". Enter all amounts as positive numbers. If required, round any amounts to the nearest dollar.

Click here to access the tax table to use for this problem.

Form 1040

Department of the TreasuryInternal Revenue Service (99) U.S. Individual Income Tax Return

2016

OMB No. 1545-0074

IRS Use Only

For the year Jan. 1Dec. 31, 2016, or other tax year beginning

, 2016, ending

, 20

See separate instructions.

Your first name and initial Bea

Last name Jones

Your social security number 466-78-7359

If a joint return, spouse's first name and initial

Last name

Spouse's social security number

Home address (number and street). If you have a P.O. box, see instructions. 654 Ocean Way

Apt. no.

? Make sure the SSN(s) above and on line 6c are correct.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Gulfport, FL 33707

Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund.

? You ? Spouse

Foreign country name

Foreign province/state/country

Foreign postal code

Filing Status

Exemptions	6a		Yourself. If someone can claim you as a dependent, do not check box 6a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				}	Boxes checked on 6a and 6b
	b		Spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .					No. of children on 6c who: lived with you
	c	Dependents:		(2) Dependent's social security number	(3) Dependent's relationship to you	(4) ? If child under age 17 qualifying for child tax credit (see instructions)
	(1) First name		Last name					did not live with you due to divorce or separation (see instructions)
If more than four dependents, see instructions and check here ? ?
								Dependents on 6c not entered above
								Add numbers on lines above ?
	d	Total number of exemptions claimed . . . . . . . . . . . . . . . . . . . . . . .

Income Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a W-2, see instructions.	7	Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . .							7
	8a	Taxable interest. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . .							8a
	b	Tax-exempt interest. Do not include on line 8a . . . . . . .				8b
	9a	Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . .							9a
	b	Qualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				9b
	10	Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . .							10
	11	Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .							11
	12	Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . . . . . . . .							12
	13	Capital gain or (loss). Attach Schedule D if required. If not required, check here ?						?	13
	14	Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . .							14
	15a	IRA distributions . . . . . . . . . . .	15a			b	Taxable amount . . .		15b
	16a	Pensions and annuities . . . . . .	16a			b	Taxable amount . . .		16b
	17	Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E							17
	18	Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .							18
	19	Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .							19
	20a	Social security benefits	20a			b	Taxable amount . .		20b
	21	Other income. List type and amount _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _							21
	22	Combine the amounts in the far right column for lines 7 through 21. This is your total income ?							22
Adjusted Gross Income	23	Educator expenses . . . . . . . . . . . . . . . . . . . . . . .				23
	24	Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ				24
	25	Health savings account deduction. Attach Form 8889 . . . .				25
	26	Moving expenses. Attach Form 3903 . . . . . . . . . . . . . . .				26
	27	Deductible part of self-employment tax. Attach Schedule SE				27
	28	Self-employed SEP, SIMPLE, and qualified plans . . . . .				28
	29	Self-employed health insurance deduction . . . . . . . . . . .				29
	30	Penalty on early withdrawal of savings . . . . . . . . . . . . .				30
	31a	Alimony paid b Recipient's SSN ?				31a
	32	IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				32
	33	Student loan interest deduction . . . . . . . . . . . . . . . . . . .				33
	34	Tuition and fees. Attach Form 8917 . . . . . . . . . . . . . .				34
	35	Domestic production activities deduction. Attach Form 8903				35
	36	Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .							36
	37	Subtract line 36 from line 22. This is your adjusted gross income . . . . . . . . . . .						?	37

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11320B

Form 1040 (2016)

Form 1040 (2016)

Bea Jones

466-78-7359

Page 2

38

Amount from line 37 (adjusted gross income)

38

Tax and Credits

39a

Check if:

{

? You were born before January 2, 1952, ? Blind. ? Spouse was born before January 2, 1951, ? Blind.

}

Total boxes checked ? 39a

b

If your spouse itemizes on a separate return or you were a dual-status alien, check here ? 39b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

?

Standard Deduction for

People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions.

All others:

Single or Married filing separately, $6,300

Married filing jointly or Qualifying widow(er), $12,600

Head of household, $9,300

40

Itemized deductions (from Schedule A) or your standard deduction (see left margin)

40

41

Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

41

42

Exemptions. If line 38 is $155,650 or less, multiply $4,050 by the number on line 6d. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

42

43

Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0-

43

44

Tax (see instructions). Check if any from: a ? Form(s) 8814 b ? Form 4972 c ?

44

45

Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . . . . . .

45

46

Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . . . . . . . .

46

47

Add lines 44, 45, and 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

?

47

48

Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . . .

48

49

Credit for child and dependent care expenses. Attach Form 2441

49

50

Education credits from Form 8863, line 19 . . . . . . . . . . . . . . . . . .

50

51

Retirement savings contributions credit. Attach Form 8880 . . . . .

51

52

Child tax credit. Attach Schedule 8812, if required . . . . . . . . . . . .

52

53

Residential energy credit. Attach Form 5695 . . . . . . . . . . . . . .

53

54

Other credits from Form: a ? 3800 b ? 8801 c ?

54

55

Add lines 48 through 54. These are your total credits . . . . . . . . . . . . . . . . . . . . . . .

55

56

Subtract line 55 from line 47. If line 55 is more than line 47, enter -0- . . . . . . . . . . .

?

56

Other Taxes

57

Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

57

58

Unreported social security and Medicare tax from Form: a ? 4137 b ? 8919 . . . . . .

58

59

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required

59

60a

Household employment taxes from Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . .

60a

b

First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . . . .

60b

61

Health care: individual responsibility (see instructions)

Full-year coverage

?

61

62

Taxes from: a ? Form 8959 b ? Form 8960 c ? Instructions; enter code(s) _ _ _ _ _ _

62

63

Add lines 56 through 62. This is your total tax . . . . . . . . . . . . . . . . . . . . . . . . .

?

63

Payments	64	Federal income tax withheld from Forms W-2 and 1099 . . . . . .				64
If you have a qualifying child, attach Schedule EIC.	65	2016 estimated tax payments and amount applied from 2015 return				65
	66a	Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . .				66a
	b	Nontaxable combat pay election . . . . . . . . .	66b
	67	Additional child tax credit. Attach Schedule 8812 . . . . . . . . . . .				67
	68	American opportunity credit from Form 8863, line 8 . . . . . . . .				68
	69	Net premium tax credit. Attach Form 8962 . . . . . . . . . . . . . .				69
	70	Amount paid with request for extension to file . . . . . . . . . . .				70
	71	Excess social security and tier 1 RRTA tax withheld . . . . . . .				71
	72	Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . . .				72
	73	Credits from Form: a ? 2439 b ? Reserved c ? 8885 d ?				73
	74	Add lines 64, 65, 66a, and 67 through 73. These are your total payments . . . . . . . .						?	74

Refund

75

If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid

75

76a

Amount of line 75 you want refunded to you. If Form 8888 is attached, check here ?

?

76a

Direct deposit? See instructions.

? b

Routing number

? c Type: ? Checking ? Savings

? d

Account number

77

Amount of line 75 you want applied to your 2017 estimated tax ?

77

Amount You Owe

78

Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

?

78

79

Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . . . . . .

79

Third Party Designee

Do you want to allow another person to discuss this return with the IRS (see instructions)? ? Yes. Complete below. ? No

Designee's name

?

Phone no.

?

Personal identification number (PIN) ?

Sign Here Joint return? See instructions. Keep a copy for your records.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

?

Your signature Bea Jones

Date

Your occupation Manager

Daytime phone number

Spouse's signature. If a joint return, both must sign.

Date

Spouse's occupation

If the IRS sent you an Identity Protection PIN, enter it here (see inst.)

Paid Preparer Use Only		Print/Type preparer's name	Preparer's signature	Date	Check ? if self-employed	PTIN
		Firm's name ?			Firm's EIN ?
		Firm's address ?			Phone no.
www.irs.gov/form1040				Form 1040 (2016)

SCHEDULE A (Form 1040) Department of the Treasury Internal Revenue Service (99)	Itemized Deductions ? Information about Schedule A and its separate instructions is at www.irs.gov/schedulea. ? Attach to Form 1040.	OMB No. 1545-0074
		2016 Attachment Sequence No. 07

Name(s) shown on Form 1040 Bea Jones										Your social security number 466-78-7359
		Caution. Do not include expenses reimbursed or paid by others.
Medical and Dental Expenses	1	Medical and dental expenses (see instructions) . . . . . . . . . .						1
	2	Enter amount from Form 1040, line 38			2
	3	Multiply line 2 by 10% (0.10). But if either you or your spouse was born before January 2, 1952, multiply line 2 by 7.5% (0.075) instead
								3
	4	Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . . . . . . . . . . . .									4
Taxes You Paid	5	State and local (check only one box):
		a ? Income taxes, or	}	. . . . . . . . . . . . . . . . .				5
		b ? General Sales Taxes
	6	Real estate taxes (see instructions) . . . . . . . . . . . . . . . . . . . .						6
	7	Personal property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . .						7
	8	Other taxes. List type and amount ? _ _ _ _ _ _ _ _ _ _ _ _ _ _
		_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _						8
	9	Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .									9
Interest You Paid Note. Your mortgage interest deduction may be limited (see instructions).	10	Home mortgage interest and points reported to you on Form 1098						10
	11	Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address ? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
		_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _						11
	12	Points not reported to you on Form 1098. See instructions for special rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						12
	13	Mortgage insurance premiums (see instructions) . . . . . . . . .						13
	14	Investment interest. Attach Form 4952 if required. (See instructions.)						14
	15	Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .									15
Gifts to Charity If you made a gift and got a benefit for it, see instructions.	16	Gifts by cash or check. If you made any gift of $250 or more,
		see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						16
	17	Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 . . . . . .						17
	18	Carryover from prior year . . . . . . . . . . . . . . . . . . . . . . . . . . .						18
	19	Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .									19
Casualty and Theft Losses	20	Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . . . . . . . . . . .									20
Job Expenses and Certain Miscellaneous Deductions	21	Unreimbursed employee expensesjob travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required.
		(See instructions.) ?	Union dues, Job hunting					21
	22	Tax preparation fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						22
	23	Other expensesinvestment, safe deposit box, etc. List type and amount ? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
		_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _						23
	24	Add lines 21 through 23						24
	25	Enter amount from Form 1040, line 38			25
	26	Multiply line 25 by 2% (0.02) . . . . . . . . . . . . . . . . . . . . . . . . . . . .						26
	27	Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . . . . . .									27
Other Miscellaneous Deductions	28	Otherfrom list in instructions. List type and amount ? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
											28

Total Itemized Deductions	29	Is Form 1040, line 38, over $155,650?
		?	No. Your deduction is not limited. Add the amounts in the far right column for lines 4 through 28. Also, enter this amount on Form 1040, line 40.	}	. . . . . .	29
		?	Yes. Your deduction may be limited. See the Itemized Deductions Worksheet in the instructions to figure the amount to enter.
	30	If you elect to itemize deductions even though they are less than your standard deduction, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .			? ?

For Paperwork Reduction Act Notice, see Form 1040 instructions.

Cat. No. 17145C

Schedule A (Form 1040) 2016

SCHEDULE B (Form 1040A or 1040) Department of the Treasury Internal Revenue Service (99)	Interest and Ordinary Dividends ? Attach to Form 1040A or 1040. ? Information about Schedule B and its instructions is at www.irs.gov/scheduleb.	OMB No. 1545-0074
		2016 Attachment Sequence No. 08

Name(s) shown on return Bea Jones			Your social security number 466-78-7359
Part I Interest (See instructions on back and the instructions for Form 1040A, or Form 1040, line 8a.) Note. If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form.	1	List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal residence, see instructions on back and list this interest first. Also, show that buyer's social security number and address ?		Amount
			1
	2	Add the amounts on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2
	3	Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	3
	4	Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 1040, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?	4
	Note. If line 4 is over $1,500, you must complete Part III.			Amount
Part II Ordinary Dividends (See instructions on back and the instructions for Form 1040A, or Form 1040, line 9a.) Note. If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the firm's name as the payer and enter the ordinary dividends shown on that form.	5	List name of payer ? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
			5
	6	Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 1040, line 9a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?	6
	Note. If line 6 is over $1,500, you must complete Part III.

	You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.		Yes	No
Part III Foreign Accounts and Trusts (See instructions on back.)	7a	At any time during 2016, did you have a financial interest in or signature authority over a financial account (such as a bank account, securities account, or brokerage account) located in a foreign country? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
				X
		If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements . . . . . . . . . . .
	b	If you are required to file FinCEN Form 114, enter the name of the foreign country where the financial account is located ? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
	8	During 2016, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If "Yes," you may have to file Form 3520. See instructions on back . .
				X

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 17146N

Schedule B (Form 1040A or 1040) 2016

Form 4684 Department of the Treasury Internal Revenue Service	Casualties and Thefts ? Information about Form 4684 and its separate instructions is at www.irs.gov/form4684. ? Attach to your tax return. ? Use a separate Form 4684 for each casualty or theft.	OMB No. 1545-0177
		2016 Attachment Sequence No. 26

Name(s) shown on tax return Bea Jones

Identifying number 466-78-7359

SECTION APersonal Use Property (Use this section to report casualties and thefts of property not used in a trade or business or for income-producing purposes.)
1	Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft.
	Property A	Diamond Ring, personal residence	01/01/04
	Property B
	Property C
	Property D

				Properties
				A		B		C		D
2	Cost or other basis of each property . . . . . .		2
3	Insurance or other reimbursement (whether or not you filed a claim) (see instructions) . . .		3
	Note: If line 2 is more than line 3, skip line 4.
4	Gain from casualty or theft. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column. See instructions if line 3 includes insurance or other reimbursement you did not claim, or you received payment for your loss in a later tax year . . . . . . . . . . .
			4
5	Fair market value before casualty or theft		5
6	Fair market value after casualty or theft . . .		6
7	Subtract line 6 from line 5 . . . . . . . . . . . .		7
8	Enter the smaller of line 2 or line 7 . . . . . . .		8
9	Subtract line 3 from line 8. If zero or less, enter -0-.		9
10	Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . . . . . . . . .								10
11	Enter the smaller of line 10 or $100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								11
12	Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								12
	Caution: Use only one Form 4684 for lines 13 through 18.
13	Add the amounts on line 12 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								13
14	Add the amounts on line 4 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								14
15		If line 14 is more than line 13, enter the difference here and on Schedule D. Do not complete the rest of this section (see instructions).					}	. . . . . .	15
		If line 14 is less than line 13, enter -0- here and go to line 16.
		If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section.
16	If line 14 is less than line 13, enter the difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								16
17	Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 37. Estates and trusts, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								17
18	Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 20, or Form 1040NR, Schedule A, line 6. Estates and trusts, enter the result on the "Other deductions" line of your tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								18