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Had to use the worksheet on page 30 from line 38 on form 1040, since my AG income(line 34) was over 93,400 in short term captial gains(cant use the standard $2700 exemption). when i got down to the bottom of the worksheet line 6 divide by $2500, i got a decimal number of 24.168988. It says to round up to the next higher whole number. So this means i have to use 25, which is a whole lot different than that decimal?!!
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