Part I (continued)

Line 3a: Certain Itemized Deductions

For taxpayers who itemize deductions, on line 3a, enter certain itemized deductions such as:

• Medical expenses
• Real estate taxes

These amounts are taken from lines 4 and 5b of Schedule A and are already modified due to exempt income under IRC 933.

Line 3b: Other Deductions

On line 3b, enter any other deductions that do not definitely relate to any specific type of income