Form 40 Instructions – Corrections

Lines 15-18 Itemized or Standard Deductions

The instructions for line 2 of the worksheet under FEDERAL LIMITATIONS ON ITEMIZED DEDUCTIONS should have referenced
line 1 of the federal Itemized Deductions Worksheet rather than line 3 since the amount on line 3 is not the total itemized deductions prior
to application of the federal limitation.  The instructions should have read as follows:

 2.  Itemized deductions prior to federal limitation
     (line 1 of federal Itemized Deductions
     Worksheet)………………………………………           _________