Page 286 - Individual Forms & Instructions Guide

9:30 - 6-Dec-2022
Page 11 of 17 Fileid: … 1040-sch-h/2022/a/xml/cycle07/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Worksheet 1. Credit for Late Contributions Keep for Your Records

1. Enter the amount from Schedule H, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from Schedule H, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Enter total contributions paid to the state(s) after the Form 1040 or 1040-SR due date . . . . . .
5. Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Multiply line 5 by 90% (0.90) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Add lines 2 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. Enter the smaller of the amount on line 1 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Are you in a credit reduction state?
Yes. Enter the amount from line 8 above, on Worksheet 2, line 1. Complete that Worksheet 2 to figure the amount to
enter on Schedule H, line 23.
No. Enter the amount from line 8 on Schedule H, line 23.

State Names and Postal Abbreviations

State Postal State Postal State Postal State Postal
Abbreviation Abbreviation Abbreviation Abbreviation
Alabama AL Indiana IN Nevada NV Tennessee TN
Alaska AK Iowa IA New Hampshire NH Texas TX
Arizona AZ Kansas KS New Jersey NJ Utah UT
Arkansas AR Kentucky KY New Mexico NM Vermont VT
California CA Louisiana LA New York NY Virginia VA
Colorado CO Maine ME North Carolina NC Washington WA
Connecticut CT Maryland MD North Dakota ND West Virginia WV
Delaware DE Massachusetts MA Ohio OH Wisconsin WI
District of Columbia DC Michigan MI Oklahoma OK Wyoming WY
Florida FL Minnesota MN Oregon OR Puerto Rico PR
Georgia GA Mississippi MS Pennsylvania PA U.S. Virgin Islands VI
Hawaii HI Missouri MO Rhode Island RI
Idaho ID Montana MT South Carolina SC
Illinois IL Nebraska NE South Dakota SD

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