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Don't you think they should at least have a line showing the subtraction of these figures so that the taxable income line could directly be calculated from the tax table?

Such a line exists. On the worksheet Bill mentioned.

I hate to be the one to break it to you, but the IRS has returns other than yours to process. For example, returns of people who wind up above the top of the 15% bracket but still get some benefit from the zero rate until they reach the top of that bracket. The worksheet, which is very visible to someone doing the return by hand and available in software's worksheets if you want to look at it, is usable by every filer.

Rule Your Retirement Home Fool
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