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SUBTRACTION for Form
The amount from line 2 above. 13. 14. Enter the lesser of line 12 or line 13. If your federal or state are attributable to the donated artwork enter those amounts on this line. Subtract line 11 from line 10 and enter the result here. The subtraction may not exceed 50 of your gross income in the calendar year of the donation. You have computed this maximum in Part A line 2. Prior Year If line 2 exceeds line 3 and line 5 exceeds line 6 you do not qualify for this subtraction. PART B Certification...Show details
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