If the filing status of the return is qualifying widow(er) and Form 1040, ‘PrimaryClaimAsDependentInd’ is not checked and ‘TotalBoxesCheckedCnt’ has the value 2 and ‘MustItemizeInd’ is not checked and ‘modifiedStandardDeductionInd’ does not have a value and
Schedule A (Form 1040) is not present in the return, then Form 1040, ‘TotalItemizedOrStandardDedAmt’ must equal 27400.

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