If the filing status of the return is married filing jointly and Form 1040, ‘PrimaryClaimAsDependentInd’ and ‘SpouseClaimAsDependentInd’ are both 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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