Page 107 - Other Income for Individuals

Repayment over $3,000

 If method 1 results in less tax, deduct the amount

repaid.
 If method 2 results in less tax, claim the credit figured in

(3) above on Schedule 3 (Form 1040), line 12d, by
adding the amount of the credit to any other credits on
this line, and see the instructions there.

 An example of this computation can be found in Pub.
525.

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