If Schedule D (Form 1040) is not present in the return and Form 1040, ‘QualifiedBusinessIncomeDedAmt’ has a non-zero value, then it must not be greater than 20% of [
(‘AdjustedGrossIncomeAmt’ minus (-) ‘TotalItemizedOrStandardDedAmt’) minus (-) (the sum of ‘QualifiedDividendsAmt’ and Form 1040, Schedule 1, ‘CapitalGainLossAmt’) ].

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