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Publication 590
Individual Retirement Arrangements (IRAs)

For use in preparing 2002 Returns
APPENDIX B. (Continued)
12. Enter one half of line 11 6,000
13. Enter the smaller of line 3 or line 12 3,500
14. Multiply line 10 by .85. If line 10 is zero, enter 0 11,050
15. Add lines 13 and 14 14,550
16. Multiply line 2 by .85 5,950
17. Taxable benefits to be included in Modified AGI for traditional IRA deduction purposes. Enter the smaller of line 15 or line 16 5,950
18. Enter the amount of any employer-paid adoption expenses exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 0
19. Modified AGI for determining your reduced traditional IRA deduction - add lines 1, 17, and 18. Enter here and on line 2 of Worksheet 2, next $59,450