I believe I saw this on an IRS worksheet.
>>I believe I saw this on an IRS worksheet.<<
Except that it was written: “If line 1 is greater than zero, enter number. Otherwise, enter number, skip Part II, go to Part III. Enter the smaller of line 38, Form 1040 A, or Line 16, Form 1040EZ or line 18. Take one-half, multiply by 85% (.85), subtract from line 19.......”