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Excellent thought (though not the case) Patzer... and one that will haunt me from now on doing my taxes :)

To use your numbers for consistency, of the $31 I owed, $4 was use tax - as I am one of the probably few people who actually fill that out. It was low because I only moved to NJ late in the year. So, $27 income tax, $4 use tax, and $30 charitable.

Had the use tax number been large, it could have made a difference. But now I know to use $27 instead of $31 for my schedule A (again, not that I'll itemize this year).

... just when you think you actually understand a topic ... :)
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