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Phoenix Arizona online Form Instruction 1040 Line 20a & 20b: What You Should Know

When you find the answer, enter it on line 6C. The following income limitations do not apply if you fill the form correctly. The following income limits do not apply  to the tax years 2023 and 2018: If you have two qualifying children, you can reduce the amount of taxable income you file for, or claim as a benefit, by using the additional rules to determine the amount  of charitable contributions you must report. If you are filing a joint return, and you have a qualifying child, you can subtract the amount  that you include in gross income for your qualifying child. Line 12a can be modified by the following rules: If you are filing on a calendar year basis (generally, the calendar year after 2018), Line 12a, the amount of an exclusion for contributions to a qualified plan under your spouse's name, can be reduced by any amounts of contributions entered in line 13a, the “child's own contributions” limit. Line 12b, the additional exclusion for distributions by you and your spouse or a qualifying descendant (as defined in section 106(6)(L) of the Internal Revenue Code of 1986), can be reduced by any distributions from a qualified plan under your spouse's name or, if no qualifying descendant, the amount of your contributions in the eligible employee account.

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