2. If total of line 26 of the IA 1040, columns A and B, is:
Less than $10,000 enter 75% $10,000 - $19,999 enter 65% $20,000 - $24,999 enter 55% $25,000 - $34,999 enter 50% $35,000 - $39,999 enter 40% $40,000 - $44,999 enter 30% $45,000 and over: not eligible for credit
Enter the appropriate percent here.
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