Subtractions

Income Reported and Taxed on a DC Franchise or Fiduciary Return
If the income reported on your 1040 included any income reported and taxed on a D-20 or D-30 (DC Franchise Tax Returns) or a D-41 (Fiduciary Income Tax Return), enter it here.

DC and Federal Government Survivor Benefits
If you are 62 years or older as of December 31, 2003, enter the total amount of these benefits (do not include social security survivor benefits).

Long-Term Care Insurance Premiums
Enter Long-Term Care Insurance Premiums paid after 4/11/05, total deduction limited to $500.

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