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  1. 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) 40. 41 Subtract line 40 from line 38 41. 42 If line 38 is over $119,975, or you provided housing to a Midwestern displaced individual, see page 36. Otherwise, multiply $3,500 by the total number of exemptions claimed on line 6d 42.

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  6. Form 1040 (2023) Page 2 Tax and Credits. 16 Tax (see instructions).

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